• Top Standard clarified on October 21, 2026, that the target group's financial statements as of December 31, 2025, were audited.
• Mr. Ta Shun Dher, Mr. Koh Chee Loong and Ms. Siew Y'ng-lyn were confirmed as independent third parties.
• The subscription consideration was negotiated among the parties at arm's length on normal commercial terms.
• All other information in the October 20, 2026, announcement remains unchanged.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Top Standard Corporation published the original content used to generate this news brief via IIS, the regulatory disclosure system operated by the Hong Kong Stock Exchange (HKex) (Ref. ID: HKEX-EPS-20261021-12378732), on October 21, 2026, and is solely responsible for the information contained therein.