Galaxy Payroll Group (GLXG) investor relations material

Company overview and business model

• Operates as a holding company incorporated in the British Virgin Islands, with business conducted through subsidiaries in Hong Kong, PRC, Taiwan, and Macau.

• Provides payroll outsourcing and employment services to multinational clients and global HR service providers, handling payroll, compliance, and employment functions across Asia-Pacific.

• Services include salary calculation, tax and social security compliance, payroll payments, and employment of record services in multiple jurisdictions.

• Has received all requisite permissions and licenses for operations in its key markets as of the prospectus date.

Financial performance and metrics

• Processed approximately 103,000 payroll transactions in FY2025, up from 99,800 in FY2024 and 65,400 in FY2023.

• Cash transfers between subsidiaries and holding entities are detailed, with significant dividend flows from Hong Kong to BVI and Cayman entities.

• No current plan to declare dividends to shareholders; earnings are intended for business development.

Use of proceeds and capital allocation

• No proceeds will be received by the company from this offering; all proceeds go to selling shareholders.

• Company will bear all registration expenses related to the offering.