• C.banner clarified that its fiscal 2025 audit qualification has been resolved, with no carryover impact on fiscal 2026 financial performance or operations.
• Subject to audit work, any related qualification in the next annual report would affect only comparative figures, not current-year figures.
• The qualification concerned evidence on trade debt recoverability at December 31, 2024, involving approximately RMB 149.05 million in impairment losses in 2025.
• The audit committee expects no impact on consolidated financial statements for years beyond 2026.

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. C.banner International Holdings Limited 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-20261026-12382819), on October 26, 2026, and is solely responsible for the information contained therein.