opportunities abroad beyond Hong Kong, with plans to sign contracts with franchisees in CLMV countries to open After You dessert cafe in order to diversify risk of relying solely on domestic income and to create
opportunities overseas to diversify its risk from relying solely on domestic revenue and to create long-term growth for the Company. In Q3/2024, the Company plans to open its first branch in a CLMV country in
contract ends. The Group’s management assessed the agreement in accordance with TFRIC 12 ‘Service Concession Arrangements’. As a result, the Group’s management recognized revenue from construction under a
company loss on operating and negative equity. Then, the Company had tested impairment of investment in subsidiary by assessed the recoverable amount of cash generating units by Value-in-use method and
assessed I c B p w s a d o i C o S b C N E N I A u t A F r t t h I o t i C a o 2 o n S a In addition, t consider and Board of D procedures n whereby suc shareholders all of the as delegated by of the above
amount is based on the fair market value assessed in the second quarter this year. - Advance payment for land as at 31 December 2017, an India’s subsidiary had paid advance payment for a purchase of a plot
plan on information systems in accordance with the results of risk assessment; (b) define the scope of technical audit on information systems to cover key assessed risks, provided that such audit shall
information systems in accordance with the results of risk assessment; (b) define the scope of technical audit on information systems to cover key assessed risks, provided that such audit shall not affect any
Krabi Municipality without any charges when the contract ends. The Group’s management assessed the agreement in accordance with TFRIC 12 ‘Service Concession Arrangements’. As a result, the Group’s