PACIFIC LEGEND (08547): Delay in Publication of 2026 Annual Results

PACIFIC LEGEND (08547) announces that, pursuant to Rule 18.49 of the GEM Listing Rules, the Company is required to publish a preliminary announcement of its annual results for the financial year no later than three months after the end of the financial year. The Board wishes to inform shareholders that the publication of the annual results of the Company for the year ended 30 June 2026 (the 2026 Annual Results) will be delayed and will not be made on or before 30 September 2026 as required under the GEM Listing Rules. The Company and its auditors require additional time to assess and agree on the appropriate accounting treatment for a 15-year warehouse service agreement and to complete the necessary audit procedures. The Company is working closely with the auditors to provide all necessary information and documents in order to complete the audit procedures as soon as possible. However, the expected publication date of the 2026 Annual Results will need to be further discussed and determined with the auditors and will be announced separately in due course. Notwithstanding that the delay in publication of the 2026 Annual Results will constitute non-compliance with Rule 18.49 of the GEM Listing Rules, the Board wishes to confirm that the Company is operating as usual, its business has not been affected, and the Company will use its best endeavours to publish the 2026 Annual Results to shareholders as soon as possible. The Company expects to publish the 2026 Annual Results by mid-October 2026. The Company will publish further announcement(s) in due course to inform shareholders of: (i) the publication date of the 2026 Annual Results and (ii) any material developments. Save as disclosed above, the Company has no other unpublished inside information. Trading in the shares of the Company on the Stock Exchange is expected to be suspended with effect from 9:00 a.m. on Friday, 2 October 2026, pending the publication of the 2026 Annual Results. The Company will make further announcement(s) in due course in accordance with the GEM Listing Rules.