**Defining Audit Scope**

I've clarified the scope, pinpointing Kelun-Biotech (6990.HK) and evidence of its competitive advantages. I'm prioritizing "annual_report_2025.pdf" as my primary source. My focus is on separating facts, management claims, and promotional language, using third-party data only when annual report details are unavailable. I'm strictly avoiding judgmental language and focusing on objective data.