independent auditors’ report to the members of matrix concepts holdings berhad (incorporated in malaysia) registration no. 199601042262 (414615-u) Auditors’ responsibilities for the audit of the financial statements (cont’d.) 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: (cont’d.) (ii) obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effecঞveness of the Group’s and the Company’s internal control. (iii) evaluate the appropriateness of accounঞng policies used and the reasonableness of accounঞng esঞmates and related disclosures made by the directors. (iv) conclude on the appropriateness of the directors’ use of the going concern basis of accounঞng and, based on the audit evidence obtained, whether a material uncertainty exists related to events or condiঞons that may cast significant doubt on the Group’s or the Company’s ability to conঞnue as a going concern. If we conclude that a material uncertainty exists, we are required to draw aenঞon in our auditors’ report to the related disclosures in the financial statements of the Group and of the Company or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or condiঞons may cause the Group or the Company to cease to conঞnue as a going concern. (v) evaluate the overall presentaঞon, structure and content of the financial statements of the Group and of the Company, including the disclosures, and whether the financial statements of the Group and of the Company represent the underlying transacঞons and events in a manner that achieves fair presentaঞon. (vi) obtain sufficient appropriate audit evidence regarding the financial informaঞon of the enঞঞes or business acঞviঞes within the Group to express an opinion on the financial statements of the Group. We are responsible for the direcঞon, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other maers, the planned scope and ঞming of the audit and significant audit findings, including any significant deficiencies in internal control that we idenঞfy during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relaঞonships and other maers that may reasonably be thought to bear on our independence, and where applicable, acঞons taken to eliminate threat or safeguards applied. From the maers communicated with the directors, we determine those maers that were of most significance in the audit of the financial statements of the Group and of the Company for the current year and are therefore the key audit maers. We describe these maers in our auditors’ report unless law or regulaঞon precludes public disclosure about the maer or when, in extremely rare circumstances, we determine that a maer should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communicaঞon. Report on other legal and regulatory requirements In accordance with the requirements of the Companies Act 2016 in Malaysia, we report that the subsidiaries of which we have not acted as auditors, are disclosed in Note 10 to the financial statements. 151 MATRIX CONCEPTS HOLDINGS BERHAD INTEGRATED ANNUAL REPORT 2025 07 FINANCIAL STATEMENTS
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