The consolidated financial statements reflect the activities of each of the following entities: | Name | | Background | | Ownership | | Principal activities | | Raytech Holding Limited (“Raytech”) | | ● A BVI company
● Incorporated on June 24, 2022 | | - | | Investment holding | | Pure Beauty Manufacturing Company Limited (“Pure Beauty”) | | ● A Hong Kong company
● Incorporated on April 15, 2013 | | 100% owned by Raytech | | Engaged in the sourcing and wholesaling of personal care and lifestyle electrical appliances | | Raytech Innovation Limited (“Raytech Innovation”) | | ● A Hong Kong company
● Incorporated on May 6, 2025 | | 100% owned by Raytech | | Engaged in the provision of product design and development services and project advisory services in relation to personal health care electronics | | Worry free Group (Hong Kong) Limited (“Worry free”) | | ● A Hong Kong company
● Incorporated on April 8, 2024
● Acquired on December 29, 2025 | | 100% owned by Raytech Innovation | | Engaged in the provision of marketing solutions and execution services |
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