• XXF Group Holdings replaced its acquisition compensation mechanism with an earn-out arrangement on October 30, 2026; maximum consideration remains HKD 149.99 million.
• Only 190,000,000 consideration shares will be issued at completion; up to 190,000,000 additional shares depend on Xinqite’s earnings.
• Full earn-outs require net profit of RMB 7 million for FY2026 and RMB 9 million for FY2027.
• Cash compensation applies below RMB 4.5 million for FY2026, capped at approximately HKD 74.98 million; none applies for FY2027.
• A clerical correction confirms the 2026 guarantee covers January 1–December 31, rather than starting at completion.

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. XXF Group Holdings Ltd. 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-20261030-12391629), on October 30, 2026, and is solely responsible for the information contained therein.