HANKING GOLD to Acquire Remaining 9.56% of Hanking Gold Ltd; Issues HK$814.60 Million in New Shares at 14.9% Premium

Bulletin Express04-23

HANKING GOLD International will raise its stake in its gold‐mining arm, Hanking Gold Ltd, from 90.44% to 100% through an all‐share deal valued at HK$814.60 million.

Key Transaction Terms • Counterparties – 13 vendors, of which five are connected persons (entities ultimately controlled by executive and former directors). • Target – 9.56% stake in Hanking Gold Ltd, owner of the Mt Bundy and Cygnet gold projects in Australia. • Consideration – 203.65 million new HANKING GOLD shares at HK$4.00 each, representing:  – 14.94% premium to the HK$3.48 closing price on 26 Mar 2026 (agreement date).  – 9.09% of current issued share capital; 8.33% post-issue. • Valuation – Independent valuer places Hanking Gold Ltd’s equity at HK$8.52 billion (DCF method; 12% WACC; 10% DLOM applied). • Lock-ups – Connected vendors (112.13 million consideration shares) are restricted from disposals until 31 Dec 2028, except for limited exemptions.

Strategic Rationale Management cites full ownership of “high-value” Australian gold assets (5.54 Moz resources, 2.62 Moz reserves per JORC), streamlined governance and enhanced capital-market visibility.

Shareholding Impact (post-completion) • Mr. Yang Jiye’s controlled entities: 56.06% (down from 60.38%). • Public float: 38.81% (up from 37.70%), meeting Listing Rule 8.08.

Conditions & Timetable • Independent Shareholders’ approval at EGM on 22 May 2026. • Listing approval for consideration shares from HKEX. • Long-stop date: 8 Jul 2026.

Financial Snapshot of Target (unaudited) • FY 2025 assets: AU$225.36 million; net assets: AU$217.02 million. • FY 2025 net loss: AU$8.37 million (vs AU$4.47 million loss in FY 2024).

Upon completion, Hanking Gold Ltd will be a wholly owned subsidiary, with results continuing to be consolidated into the Group’s accounts. No material adverse change in group financials has been reported since 31 Dec 2025.

Disclaimer: Investing carries risk. This is not financial advice. The above content should not be regarded as an offer, recommendation, or solicitation on acquiring or disposing of any financial products, any associated discussions, comments, or posts by author or other users should not be considered as such either. It is solely for general information purpose only, which does not consider your own investment objectives, financial situations or needs. TTM assumes no responsibility or warranty for the accuracy and completeness of the information, investors should do their own research and may seek professional advice before investing.

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