Pursuant to the Companies Act 2016 (“CA 2016”) and MMLR of Bursa Securities, the Directors are responsible to prepare the financial statements of the Group and the Company for each financial year in accordance with the applicable Malaysian Financial Reporting Standards (“MFRS”), International Financial Reporting Standards (“IFRS”), the provisions of the CA 2016 as well as the MMLR. The Directors are responsible for ensuring that the financial statements prepared for each financial year give a true and fair view of the state of affairs of the Group and the Company as at 31 December 2025, and of the financial performance and cash flows for the FYE 2025. In the preparation of the financial statements for FYE 2025, the Board is satisfied that the Directors have: - • Adopted and applied suitable and appropriate accounting policies consistently; • Ensured compliance with applicable accounting standards, including MFRS, IFRS and CA 2016, with any material departures being properly disclosed and explained in the financial statements; • Made judgements and estimates that are reasonable and prudent; and • Ensured that the financial statements have been prepared on a going concern basis. The Directors are also responsible for ensuring that proper accounting records and other relevant records for the preparation of the Group’s and the Company’s financial statements are kept and maintained with reasonable accuracy at all times in compliance with the CA 2016. In addition, the Directors have general responsibilities to ensure appropriate systems of internal control are in place to safeguard the Company’s and the Group’s assets, as well as to detect and prevent any fraud and other irregularities. However, such systems, by their nature, can only provide reasonable, but not absolute, assurance against any material misstatement, loss or fraud. This statement was approved by the Board on 13 April 2026. STATEMENT ON DIRECTORS’ RESPONSIBILITY FOR PREPARATION OF FINANCIAL STATEMENTS 138 KEYFIELD INTERNATIONAL BERHAD 202001038989 (1395310-M)
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