PHOENITRON HOLD (08066)

Auditor	From	To	Release Date / Document Links	Reason for Change
Guangshen (Hong Kong) CPA Ltd	31-Dec-25
Moore & Assoc		30-Dec-25	31-Dec-25	Could not reach an agreement on the audit fees.
Moore & Assoc		30-Dec-25	23-Apr-26	SUPPLEMENTAL ANNOUNCEMENT: Resignation was attributable to all of the following factors: (i) certain financial information required for Moore CPA’s internal acceptance and continuance procedures remained outstanding up to the date of the resignation letter; (ii) Moore CPA’s fee quotation had not been agreed; and (iii) having considered its available internal resources and the time and effort required, Moore CPA considered that it would not be in a position to revise its fee quotation.