Information other than the financial statements and auditors’ report thereon The directors of the Company are responsible for the other informaঞon. The other informaঞon comprises the informaঞon included in the Directors' report, but does not include the financial statements of the Group and of the Company and our auditors’ report thereon, which we obtained prior to the date of this auditors' report, and the annual report, which is expected to be made available us a[er the date of this auditors' report. Our opinion on the financial statements of the Group and of the Company does not cover the other informaঞon and we do not express any form of assurance conclusion thereon. In connecঞon with our audit of the financial statements of the Group and of the Company, our responsibility is to read the other informaঞon and, in doing so, consider whether the other informaঞon is materially inconsistent with the financial statements of the Group and of the Company or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed on the other informaঞon that we obtained prior to the date of this auditors’ report, we conclude that there is a material misstatement of this other informaঞon, we are required to report that fact. We have nothing to report in this regard. When we read the informaঞon included in the annual report, if we conclude that there is a material misstatement therein, we are required to communicate the maer to the directors of the Group and of the Company and take appropriate acঞon. Responsibilities of the directors for the financial statements The directors of the Company are responsible for the preparaঞon of financial statements of the Group and of the Company that give a true and fair view in accordance with MFRS Accounঞng Standards, IFRS Accounঞng Standards and the requirements of the Companies Act 2016 in Malaysia. The directors are also responsible for such internal control as the directors determine is necessary to enable the preparaঞon of financial statements of the Group and of the Company that are free from material misstatement, whether due to fraud or error. In preparing the financial statements of the Group and of the Company, the directors are responsible for assessing the Group’s and the Company’s ability to conঞnue as a going concern, disclosing, as applicable, maers related to going concern and using the going concern basis of accounঞng unless the directors either intend to liquidate the Group or the Company or to cease operaঞons, or have no realisঞc alternaঞve but to do so. Auditors’ responsibilities for the audit of the financial statements Our objecঞves are to obtain reasonable assurance about whether the financial statements of the Group and of the Company as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with approved standards on audiঞng in Malaysia and Internaঞonal Standards on Audiঞng will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with approved standards on audiঞng in Malaysia and Internaঞonal Standards on Audiঞng, we exercise professional judgement and maintain professional scepঞcism throughout the audit. We also: (i) i denঞfy and assess the risks of material misstatement of the financial statements of the Group and of the Company, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecঞng a material misstatement resulঞng from fraud is higher than for one resulঞng from error, as fraud may involve collusion, forgery, intenঞonal omissions, misrepresentaঞons, or the override of internal control. independent auditors’ report to the members of matrix concepts holdings berhad (incorporated in malaysia) registration no. 199601042262 (414615-u) 150 MATRIX CONCEPTS HOLDINGS BERHAD INTEGRATED ANNUAL REPORT 2025 07 FINANCIAL STATEMENTS
RkJQdWJsaXNoZXIy NDgzMzc=