First Service Holding Limited has released supplemental details to its 2025 annual report, outlining the revised allocation and utilisation of the HK$571.20 million raised from its Hong Kong initial public offering (the “Global Offering”).

Total deployment to date • As at 31 December 2025, the Group has applied HK$491.70 million of the net proceeds, leaving HK$79.50 million—14% of the total—yet to be spent. • During 2025, HK$44.90 million was deployed.

Breakdown of proceeds utilisation 1. Strategic acquisitions and market expansion – Allocation: HK$217.10 million (38% of proceeds) – Utilised to date: HK$211.40 million – Unused balance: HK$5.70 million

2. Cash dividends to shareholders – Allocation: HK$182.80 million (32%) – Utilised to date: HK$182.40 million – Unused balance: HK$0.40 million

3. Digitalisation and intelligent-community projects a) Information technology systems (10%) • Allocation: HK$57.10 million • Utilised to date: HK$11.00 million • Unused balance: HK$46.10 million b) Internal system upgrades (2.8%) • Allocation: HK$16.00 million • Utilised to date: HK$3.20 million • Unused balance: HK$12.80 million c) Additional intelligent-community initiatives (7.2%) • Allocation: HK$41.10 million • Utilised to date: HK$7.80 million • Unused balance: HK$33.30 million

4. “Five talents” strategy and employee expenses – Allocation: HK$57.10 million (10%) – Utilised to date: HK$29.80 million – Unused balance: HK$27.30 million

5. General operations and working capital – Allocation: HK$57.10 million (10%) – Fully utilised

Implementation timetable Management expects the remaining HK$79.50 million to be deployed by the end of 2026 across the designated categories.

The Board confirmed that all other information in the 2025 annual report remains unchanged.