ABOUT THIS REPORT INTRODUCTION Matrix Concepts Holdings Berhad (“Matrix” or “the Group”) is pleased to present its Integrated Annual Report for the financial year ended 31 March 2025 (“IAR2025” or this “Report”). IAR2025 provides financial and non-financial disclosures for the period of 1 April 2024 to 31 March 2025, which is for the period of financial year ended 31 March 2025. IAR2025 has been developed in accordance with the Main Market Lisঞng Requirements as well as the requirements of the regulator, Bursa Malaysia Securiঞes Berhad and applied the Integrated Reporঞng principles-based framework in determining the broad scope and boundary for inclusion of content. 6 CAPITALS FINANCIAL MANUFACTURED INTELLECTUAL HUMAN SOCIAL NATURAL 7 GUIDING PRINCIPLES Strategic Focus and Future Orientaঞon Connecঞvity of Informaঞon Conciseness Reliability and Completeness Consistency and Comparability Materiality Stakeholder Relaঞonships 8 CONTENT ELEMENTS Organisaঞonal Overview and External Environment Governance Business Model Risks and Opportuniঞes Strategy and Resource Allocaঞon Performance Outlook Basis of Preparaঞon and Presentaঞon 01 02 04 03 05 06 07 01 02 03 04 06 05 07 08 Consistent with the introduction of the National Sustainability Reporting Framework (“NSRF”), IAR2025 also provides preliminary disclosures on IFRS S1-General Requirements for Disclosure of Sustainability-related Financial Information (“S1”)1 and IFRS S2-Climate Related Disclosures (“S2”)1. The determination of materiality for selection and inclusion of content is based on the principle of financial materiality; that is leveraging the concept of integrated thinking to establish linkages between the extent of materiality of a sustainability topic or agenda in relation to its ability to impact or influence Financial, Business and Operational (“FBO”) performance over the short, medium and long-term perspectives. REPORTING SCOPE AND BOUNDARY IAR2025 reports on the capitals/inputs, strategies, processes, operaঞons and acঞviঞes of Matrix and on all subsidiaries in which the holding company retains equity control. Excluded are disclosures on associate companies’ that Matrix neither has a majority equity stake and/or operaঞonal control of. Kindly refer to the corporate structure secঞon of IAR2025 for the full list of subsidiaries. Going forward, Matrix intends to stay consistent with the requirements of S2, Matrix shall also disclose on the performance of associate companies, notably in relaঞon to Scope 1, Scope 2 and Scope 3 emissions profiles. 1 S1 and S2 adopts a materiality perspective driven by matters significant to enterprise value creation, which complements existing material perspectives that focus on matters material to financial and sustainability risk and opportunities that could reasonably be expected to affect Matrix’s cash flows, its access to finance or cost of capital over the short, medium or long-term. 02 MATRIX CONCEPTS HOLDINGS BERHAD INTEGRATED ANNUAL REPORT 2025
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