MATRIX INTEGRATED ANNUAL REPORT 2023

NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023 (CONT’D) 5. INVESTMENT IN SUBSIDIARIES (CONT’D) The details of the subsidiaries are as follows (Cont’d):- Name of Subsidiaries Principal Place of Business/Country of Incorporation Percentage of Issued Share Capital Held by Parent Principal Activities 2023 2022 % % Subsidiaries of Matrix Development (Australia) Pty Ltd Matrix 333 St Kilda (Australia) Pty Ltd @ Australia 100 100 Property development Matrix Greenvale (Australia) Pty Ltd @ Australia 100 100 Property development Matrix Property Management (Australia) Pty Ltd @ Australia 100 100 Management of defect works and rental guarantees for completed group property development @ These subsidiaries were audited by other firm of chartered accountant. (i) During the financial year:- (a) the Company subscribed 1 new ordinary share in Megah Sedaya Sdn. Bhd. for a total cash consideration of RM1; (b) the Company subscribed 100 new ordinary shares in Matrix Sino Development Sdn. Bhd. for a total cash consideration of RM100; (c) the Company subscribed 46,000,000 new redeemable preference shares in N9 Matrix Development Sdn. Bhd. for a total cash consideration of RM46,000,000; and (d) MCHB Development (NS) Sdn. Bhd., a wholly-owned subsidiary of the Company subscribed 850,000 new ordinary shares in N9 Matrix Development Sdn. Bhd., for a total cash consideration of RM850,000. (ii) In the previous financial year:- (a) the Company subscribed 25,200,000 new ordinary shares in Matrix IBS Sdn. Bhd. by capitalising the amount owing by Matrix IBS Sdn. Bhd. of RM25,200,000; (b) the Company acquired an additional 20% equity interests in Matrix IBS Sdn. Bhd. from its non-controlling interests. Following the completion of the acquisition, Matrix IBS Sdn. Bhd. became a wholly owned subsidiary of the Company. The details of the acquisition are disclosed in Note 37 to the financial statements; INTEGRATED ANNUAL REPORT 2023 MATRIX CONCEPTS HOLDINGS BERHAD 176 FINANCIAL STATEMENTS

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