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Article History

Received: 14 May 2025

Accepted: 7 May 2026

First Online: 29 May 2026

Competing interests

: The author declares no competing interests.

: This article does not contain any studies with human participants performed by any of the authors. Therefore, ethical approval was not required. The research is based entirely on secondary data obtained from publicly available corporate financial reports. All data sources comply with the relevant ethical guidelines and regulatory standards.

: This article does not contain any studies with human participants performed by any of the authors. However, this study used publicly available data and did not require informed consent. Thus, it uses publicly available data and requires no informed consent.