Starrygazey ^{Filed Terms, Nasdaq: MARH}

We are a holding company incorporated in the BVI with all of our operations conducted in Hong Kong by our wholly-owned subsidiaries, ARMCL and ICEDL. ARMCL provides going public corporate consultancy services, including (i) Pre-IPO advisory services, (ii) IPO advisory services, and (iii) Post-IPO advisory services, to small and medium-sized businesses. On September 10, 2025, we acquired 100% of the equity interests of ICEDL to further expand our service portfolio into Environmental, Social, and Governance (“ESG”) advisory services. Since our inception, our revenues were mainly generated from services provided by ARMCL. ARMCL focuses on assisting small to medium-sized corporations by providing “one-stop solutions” in going public corporate consultancy services. ARMCL has a team of qualified and experienced professionals with solid background in accounting, corporate finance and pre-IPO advisory for the Hong Kong and U.S. capital markets and holds recognized professional qualifications.