WLS Holdings Limited *



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Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement. WLS Holdings Limited * (incorporated in the Cayman Islands and continued in Bermuda with limited liability) (Stock Code: 8021) DISCLOSEABLE TRANSACTION PROVISION OF THE LOAN TO AN INDEPENDENT THIRD PARTY PROVISION OF THE LOAN The Board announces that, on 21 March 2016, the Lender entered into the Loan Agreement with the Borrower, pursuant to which the Lender advanced to the Borrower, an Independent Third Party, a loan in the principal amount of HK$20,000,000, bearing interest at a rate of 8.5% per annum for a period of 12 months. The Loan is secured by the Share Charge. GEM LISTING RULES IMPLICATION The advance of the Loan itself is a discloseable transaction of the Company pursuant to Chapter 19 of the GEM Listing Rules. As the Loan and the Previous Loan (details are set out below) were granted to the Borrower within a 12-month period prior to and inclusive of the date of the Loan Agreement, the Loan and the Previous Loan will be aggregated as a series of transactions pursuant to Rule 19.22 of the GEM Listing Rules. As one of the applicable percentage ratios as defined under the GEM Listing Rules in respect of the making of the Loan in aggregate with the Previous Loan exceed 5% but all the percentage ratios are lower than 25%, the advance of the Loan and the Previous Loan, in aggregate, constitute a discloseable transaction of the Company pursuant to Chapter 19 of the GEM Listing Rules and is subject to notification and announcement requirements pursuant to Chapter 19 of the GEM Listing Rules. The Board announces that on 21 March 2016, the Lender entered into the Loan Agreement with the Borrower, pursuant to which the Lender advanced to the Borrower, an Independent Third Party, a loan in the principal amount of HK$20,000,000, bearing interest at a rate of 8.5% per annum for a period of 12 months. * For identification purposes only 1

The principal terms of the Loan Agreement are summarised as follows: THE LOAN AGREEMENT Date : 21 March 2016 Lender : Gold Medal Hong Kong Limited, a wholly-owned subsidiary of the Company and a licensed money lender in Hong Kong under the Money Lenders Ordinance Borrower : an individual To the best of the Directors knowledge, information and belief, having made all reasonable enquiries, the Borrower is an Independent Third Party Share Charge : The Loan is secured by the Share Charge provided by the Borrower in favour of the Lender Principal amount : HK$20,000,000 Drawdown date : The Loan in the amount of HK$10,000,000 shall be made available to the Borrower on 21 March 2016 and the Previous Loan (as defined below) in the amount of HK$10,000,000 shall be treated as repaid in full on such drawdown date. Term : Twelve months commencing from the Drawdown Date Interest : Interest shall accrue at the rate of 8.5% per annum Maturity date of the Loan : 21 March 2017 Repayment : The Borrower shall repay the interest accrued on the Loan half-yearly and repay the principal amount of the Loan and (if any) all further sums owed by the Borrower to the Lender on the Maturity Date or on demand by the Lender upon occurrence of an event of default (as defined in the Loan Agreement), whichever occurs first The Loan is fully funded by internal resources of the Group. The terms of the Loan Agreement (including the interest rate) were arrived at by the parties after arm s length negotiation, with reference to the commercial practice and the amount of the Loan. 2

REASONS FOR AND BENEFITS OF THE PROVISION OF THE LOAN The Group is principally engaged in the provision of scaffolding and fitting out services, management contracting services, other services for construction and buildings work, money lending business and securities investment business. The Lender, being a wholly-owned subsidiary of the Company, is a holder of a money lender license under the Money Lenders Ordinance. The Directors consider that the grant of the Loan is in the ordinary and usual course of the Group s money lending business. Having considered the financial background of the Borrower, the availability of the Share Charge as security of the Loan and the interest income to be received by the Group, the Directors consider that the terms of the Loan Agreement are on normal commercial terms and are fair and reasonable and in the interests of the Company and the Shareholders as a whole. THE PREVIOUS LOAN On 11 September 2015, the Lender and the Borrower entered into a loan agreement pursuant to which the Lender granted to the Borrower a loan in the principal amount of HK$10,000,000 ( Previous Loan ) at the interest rate of 8.5% per annum for a term of twelve months. The Borrower had already paid the interest accrued on the Previous Loan for the period from 11 September 2015 to 20 March 2016 (both days inclusive). As part of the Loan is used to refinance the principal amount of the Previous Loan, the Previous Loan is treated as repaid in full on the date of the Loan Agreement. The grant of the Previous Loan itself did not constitute a discloseable transaction of the Company pursuant to Chapter 19 of the GEM Listing Rules. GEM LISTING RULES IMPLICATION The advance of the Loan itself is a discloseable transaction of the Company pursuant to Chapter 19 of the GEM Listing Rules. As the Loan and the Previous Loan were granted to the Borrower within a 12-month period prior to and inclusive of the date of the Loan Agreement, the Loan and the Previous Loan will be aggregated as a series of transactions pursuant to Rule 19.22 of the GEM Listing Rules. As one of the applicable percentage ratios as defined under the GEM Listing Rules in respect of the making of the Loan in aggregate with the Previous Loan exceed 5% but all the percentage ratios are lower than 25%, the advance of the Loan and the Previous Loan, in aggregate, constitute a discloseable transaction of the Company pursuant to Chapter 19 of the GEM Listing Rules and is subject to notification and announcement requirements pursuant to Chapter 19 of the GEM Listing Rules. 3

DEFINITIONS In this announcement, the following expressions have the meanings set out below unless the context requires otherwise: Board Borrower Company Director(s) the board of Directors an individual, being the borrower under the Loan Agreement WLS Holdings Limited, a company incorporated in the Cayman Islands and continued in Bermuda with limited liability, the issued shares of which are listed on the GEM the director(s) of the Company Drawdown Date 21 March 2016 GEM GEM Listing Rules Group HK$ Hong Kong Independent Third Party Lender Loan Loan Agreement the Growth Enterprise Market of the Stock Exchange the Rules Governing the Listing of Securities on GEM the Company and its subsidiaries Hong Kong dollars, the lawful currency of Hong Kong the Hong Kong Special Administrative Region of the People s Republic of China a third party independent of the Company and the connected persons (as defined under the GEM Listing Rules) of the Company Gold Medal Hong Kong Limited, a wholly-owned subsidiary of the Company, being the lender under the Loan Agreement a loan of HK$20,000,000 granted by the Lender to the Borrower pursuant to the Loan Agreement the loan agreement dated 21 March 2016 and entered into between the Lender and the Borrower in relation to the provision of the Loan Maturity Date 21 March 2017 Money Lenders Ordinance Money Lenders Ordinance, Chapter 163 of the Laws of Hong Kong 4

Shareholder(s) Share Charge Stock Exchange the shareholder(s) of the Company a first legal charge given by the Borrower in favour of the Lender over certain shares of companies whose shares are listed on the Main Board or GEM of the Stock Exchange held in a securities account by the Borrower The Stock Exchange of Hong Kong Limited On behalf of the Board WLS Holdings Limited So Yu Shing Chairman 21 March 2016 As at the date of this announcement, the Board comprises Dr. So Yu Shing (Chairman and Executive Director), Mr. Kong Kam Wang (Executive Director and Chief Executive Officer), Ms. Lai Yuen Mei, Rebecca (Executive Director), Mr. So Wang Chun, Edmond (Executive Director), Mr. Ng Tang (Executive Director), Mr. Yuen Chun Fai (Executive Director), Mr. Law Man Sang (Independent Non-executive Director), Mr. Chan Ngai Sang, Kenny (Independent Non-executive Director) and Mr. Ong Chi King (Independent Non-executive Director). This announcement, for which the Directors collectively and individually accept full responsibility, includes particulars given in compliance with the GEM Listing Rules for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this announcement is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this announcement misleading. This announcement will remain on the Latest Company Announcements page of the GEM website at www.hkgem.com for at least 7 days from the date of its posting and on the website of the Company at www.wls.com.hk. 5