and desserts across 10 company-owned outlets under “Mikka” brand • Sale of raw materials to Mikka Café franchisees in Thailand and After You Dessert Café in Hong Kong. • OEM/Food Manufacturing under the

% in Q4 2021 to 13.0% in Q4 2022 for the following reasons: 1) Higher volume, new model launch, new product launch and new order from overseas customer of auto parts manufacturing business in Thailand. 2

from fresh fruit in Luggaw stores across 5 branches • Sale of raw materials to Mikka Café franchisees in Thailand and After You Dessert Café in Hong Kong. • OEM/Food Manufacturing under the Company’s

, new model, new product and continued order from overseas customer of auto parts manufacturing business in Thailand. 2) Price adjustment of Portugal operation started to reflect since Q3 2022 onward 3

Mikka Café franchisees in Thailand and After You Dessert Café in Hong Kong. • OEM/Food Manufacturing under the Company’s trademark or per customers’ demand • Online sales products and Head office pick up

Dessert Café in Hong Kong. • OEM/Food Manufacturing under the Company’s trademark or per customers’ demand • Online sales products and Head office pick up • Catering services such as parties, wedding

disbursement in FY24, declining export and manufacturing competitiveness, and global supply chain issues. Mobile industry sustained its growth momentum with increased usage both domestically and internationally

and After You Dessert Café in Hong Kong. • OEM/Food Manufacturing under the Company’s trademark or per customers’ demand • Online sales products and Head office pick up • Catering services such as

Enhanced86 Not for Retail Investors Foreign Account Tax Compliance Act (FATCA) FATCA " FATCA " / 1) ( ) Green Card 2) 3) 4) / 5) 1) – 4) 14. : 14.1. : 14.2. : - 14.3. : - 15. : 15.1. ( ) : - ( 15.2

to expand overseas markets in the future Therefore the Company’s Board of Directors has given the green light to go with the joint venture agreement at the executive meeting. 11. Opinions of the Audit