| Ernst & Young | 08-Apr-25 | | | |
| Ernst & Young | | 08-Apr-25 | | Replaced by new auditor |
| Ernst & Young (Singapore) | 08-Apr-25 | 08-Apr-25 | | Replaced by new auditor |
| Deloitte | | 08-Apr-25 | | Not Specified |
| Deloitte Singapore | 29-Aug-22 | 10-Feb-25 | | To facilitate the change of auditors to allow both Shanghai YCT Group and the Group to boost audit efficiencies and streamline the financial management process by engaging the same global firm of auditors. |
| Deloitte | | 10-Feb-25 | | No matters that need to be brought to the attention of holders of securities or creditors of the Company in connection with its resignation. |
| Deloitte Singapore | | 10-Feb-25 | | The Company became an indirect subsidiary of Shanghai YCT. In view of the foregoing, notwithstanding the reappointment of Deloitte Singapore, the Board is of the view that the Proposed Change of Auditors would allow both Shanghai YCT Group and the Group to boost audit efficiencies and streamline the financial management process by engaging the same global firm of auditors. The Board is also of the view that this change will provide the Group with a fresh perspective and enhance the value of the audit. Although Deloitte Singapore has only served as the Company’s auditor for about two years, after consulting with the Audit Committee, the Board concludes that a change at this stage, as outlined above, is appropriate for good corporate governance and to benefit from the expertise of a new audit firm. |
| Deloitte Hong Kong | | 29-Aug-22 | | To comply with Rule 712(2) read with Rule 712(2A) of the SGX-ST Listing Manual. Deloitte Hong Kong is not an approved auditing firm under the Singapore Accountants Act |
