The Board wishes to inform the shareholders of Sheung Moon Holdings Limited that based on the information currently available to the Company, as the auditor is still collecting information necessary for performing its audit work, additional time and procedures are required by the auditor of the Company to conduct the audit of the 2024 Annual Results, resulting in the publication of the 2024 Annual Results later than the expected timetable. Pursuant to Rule 18.49 of the GEM Listing Rules, the Company is required to publish a preliminary announcement of the results for the financial year, not later than three months after the end of the financial year. Though the delay in publication of the 2024 Annual Results would constitute non- compliance of Rule 18.49 of the GEM Listing Rules, the Board wishes to emphasise that the operations of the Group remain normal, and the Company will use its best endeavour to publish the 2024 Annual Results to the Shareholders as soon as possible.

The Company expects to publish the 2024 Annual Results by the end of July 2024. The Company will publish further announcement(s) in due course to inform the Shareholders of (i) the date of the meeting of the Board to consider and approve the 2024 Annual Results; (ii) the date of the release of the 2024 Annual Results; and (iii) any material development. Save as disclosed above, the Company does not have any other unpublished inside information.