2025/26 GEM GEM GEMGEMGEM GEMGEM 3 5 64 69 70 71 73 75 137 138 2025/2026 1842 YYC Legal LLP2628032803A 98113 38826 8C121201 20263 10 Cricket Square,Hutchins Drive,P.O.Box 2681,Grand Cayman KY1-1111,Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square,Hutchins Drive,P.O.Box 2681,Grand Cayman KY1-1111,Cayman Islands 14821 2103B 8136 www.ims512.com 20263 31 2025/26 2025/2620263 3120253 3120.6% 20266 25 6020172 1519984LED202619912(University of Guelph) 54202411 151998420191 1291996119983199511 6420211 2520171220237148125 63201712 2233Philips Lumileds1986519989ISO 9001McCrae ConsultantsLimited19997ISO 1400120023ISO 9000:200020023ISO9001:2000 59201712 2220071220141119935(RochesterInstitute of Technology)199111(the University of Toronto)2001112007112009920017201011 3920193201932217Zioncom Holdings Limited828720197202188039200811 LEDLED 20263 3154.50.420253 3168.69.4LED20263 31 LED LED20253 3153.220263 3145.714.1% LED LED20253 318.520263 311.780.0% LED LED20253 315.320263 315.65.7% 20253 310.420263 310.6 20253 311.220263310.9 20253 3168.614.120.6%20263 3154.5LEDLED 20253 3130.15.417.9%20263 3124.7 20253 3138.58.722.6%202633129.820253 3156.1%1.5%202633154.6% 20253 311.20.325.0%20263 310.91.00.7 20253 3131.11.54.8%20263 3129.6 0.320252.320263 3119(a) 20263 31152,000202540,0002025 20263 311.02025 20263 310.120250.2 20253 3110.710.699.1%20263310.120263 3120253 311.30.753.8%20263 310.6 20263 310.420253 319.4 20263 312025 20263 31 20263 31 20263 3183.2202584.8 101.42025100.4 20263 31 20263 312025 20263 31 20263 312025 20263 31 20263 312025 4.420257.72025 20263 314,160,000202553,000 20263 316320253 3166333020263 3125.5202526.6 485 (2) 201712 22 20256 30Project Across Company LimitedProject Across Company Limited4689 46 90 46 105 & 49 12A42,300,0002,284,200AA20257 2520256 30 20257 15Project Across Company LimitedProject Across Company Limited196B33,000,0001,749,000BB20257 2520257 15 20263 31202520263 312025 LED20263 3160.0% (www.imsgroupholdings.com) 20254 120263 31LEDLEDLEDLED GEMGEMC2BCD 20266 25 8C12 1201info@imsgroupholdings.com+852 3183 4888+852 2856 9700 LED 114 (Product SafetyElectrical Appliance & Material Mark)CE 18 4972 3468COVID-19 3.57.9%2024/253.8 3.12024/252.96.9% 17.216.15.420247.225% 1,8622024/251,280 0.215844 NOxSOxRSP 2004123 1 •2 3 0.940.86 S2GEMC2D 202420275% 123202420275% S2 LED 20263 31GEMC120263 31C.2.1 C.2.1 GEM5.485.6720263 31 2026331 GEM5.05(1)5.05(2)5.05A GEM5.09 GEM 20263 31 20263 311:2 GEM 20263 31 • ••615•201•241 20263 31 GEM5.0920263 31GEM 20263 3120263 31 143 GEM5.285.33201712 22GEMC1D.3 20263 31 201712 22GEM5.345.36GEMC1E.120231GEM23 20263 31 01,000,000 201712 22GEMC1B.3 20263 31(i)(ii)(iii)(iv)(v) 20253 31 202620253 31 – 20263 31 20263 31 20263 31 GEM5.485.67GEM 20193 222026331GEM5.1515 20191 30 (a)(b)(c)(d) (e) (f) 58(2)(21) (i)www.hkexnews.hkwww.ims512.com(ii)(iii)(iv)(v) 20263 31 20263 31 20263 31 1 622520263 31814 (a)(b)(c)(d) LED 1540 20263 3120263 31 20263 316913620263 312025 138 1415 15 25 20263 31GEM 20263 31GEM 20263 31717231(b) 20263 3159,194,000202560,534,000 20263 312025 20263 31GEM20 20263 3141.3%12.5%72.0%24.8% 5% 20263 31 84 67 10 GEM 10 20263 31 GEM20263 31 20263 31 (a) XV(a)XV78(b)352(c)GEM5.465.67 (1)The Garage Investment LimitedGarage Investment510,000,000 XV(a)XV78(b)352(c)GEM5.465.67 (b) XV23336 336 20263 31 201712 22 (a) (b) (i)(ii) (b) (i)(ii) (c) 1.00 (d) 10%100,000,000GEM10% (e) 121% (f) (i)(ii)(iii) (g) 20263 31 20181 5 20263 31GEMGEM GEM GEM25% 4152 2026 20266 25 Forvis Mazars CPA Limited42ndFloor, Central Plaza18 Harbour Road, Wanchai, Hong Kong1842Tel: (+852) 2909 5555Fax: (+852) 2810 0032E-mail: info.hk@forvismazars.comWebsite: forvismazars.com/hk 6913620263 31 20263 31 4(f)5(a)19 28(a) 20263 311,866,0005,037,000 – – – – 4(d)5(f)15 28(f) 20263 3111,446,00010% ––––– 2026 • •• • •• P05709 2026331 2026331 (a)(b)(c)(d)10%50%50%25%(e) 2026331 2026331 1. 20172 15221961Cricket Square, HutchinsDrive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands8C12 1201 The Garage Investment Limited20263 3151% LEDLEDLED 2026331 2. (a) 21 (b) 97111197118219221210283 120261 1220271 13 3. (a) GEMGEM (b) (c) 4. (a) 2026331 4. (a) 12 (i)(ii) (b) (1)(2)(3) 4. (c) 20%10-20%20-25%20-33% 2026331 4. (d) (e) 5-10 4. (f) 2026331 4. (f) (1)1212(2) 9 12 90 4. (f) 30 (g) (i) (ii)(iii)(iv) 2026331 4. (g) (i)(ii)(iii)(iv)(v) 4. (g) (i)(ii) (i)(ii)(iii)(iv)(v) 2026331 4. (h) (i) (ii) (iii) (i) 4. (j) (k) (i)LED(ii) (i)LED(ii) 2026331 4. (k) 15 (i)LED LEDLED (ii) (iii)LED LEDLED 4. (k) (iv)LED LEDLED (l) (m) 2026331 4. (m) (n) (o) (p) 4. (q) (a) (i)(ii)(iii) (b) (i)(ii)(iii)(iv)(v)(vi)(a)(vii)(a)(i)(viii) (i)(ii)(iii) 2026331 4. (r) •••••• (s) 2026331 5.