MATRIX INTEGRATED ANNUAL REPORT 2025

strategies employed – risks and opportunities identification MATERIAL TOPIC RISKS AND OPPORTUNITIES TYPE/ NATURE OF/ LIKELIHOOD RISK/ IMPACT SEVERITY AND TIMEFRAMES ISSB AND SASB DISCLOSURES Energy Consumption Risks Energy costs conঞnues to maintain an upward trend in recent years, driven by higher electricity prices as well as higher global prices for crude oil and gas. Focusing on achieving improved energy efficiency is essenঞal towards reducing exposure to rising energy costs that could lead to higher OPEX. In addiঞon, conঞnued dependence on fossil fuels for operaঞons, may expose the Group to any future imposiঞon of carbon taxes. The ongoing transiঞon towards decarbonisaঞon can also pose challenges in terms of pivoঞng towards Renewable Energy (“RE”) use would meet targeted cost-benefit raঞos. FIN ST VL RS3 RS2 SHO MID Energy consumed in 2025: 54,360.90 GJ Total direct energy consumed: Petrol: 1,617.94 GJ Diesel: 17,785.84 GJ Total electricity consumed: 29,843.82 GJ Percentage grid electricity: 82.8% Percentage RE: 17.2% Energy costs savings achieved in 2025 from use of RE: RM722,786 Opportunities Focusing on energy consumpঞon provides opportuniঞes for decarbonisaঞon as well as cost savings, notably in the medium to long-term. For example, transiঞoning to solar reduces dependence on grid sourced electricity and thus averts exposure from rising commercial tariffs post the revision of the Imbalance Cost Pass-Through (“ICPT”). Other opportuniঞes include reducing combusঞve fuel, especially staঞonary sources on operaঞonal sites. This would lead to reduced emissions. IL2 IL3 SHO MID LT The governance of energy is driven by both financial and impact materiality consideraঞons, where energy efficiency would translate into increased cost compeঞঞveness and also reduce exposure to potenঞal carbon taxes. A higher energy consumpঞon profile, parঞcularly of direct energy sources such as diesel and petrol would lead to higher Scope One emissions. The challenge faced is a‚empঞng to decarbonise the construcঞon and property development operaঞons, which is typically energy intensive and dependent on hydrocarbons as the primary fuel source. On construcঞon sites, generator sets and machinery such as forkli[s, tractors and backhoes consume diesel. The emphasis going forward would be on exploring the potenঞal commercial feasibility of transiঞon from generator sets to tapping electricity from the grid. This would help to improve energy consumpঞon and energy costs for operaঞonal sites, while also reducing Scope One emissions. The Group’s non-property and non-construcঞon sites have gradually transiঞoned to solar use. MMC, d’Sora, d’Tempat and AMS have all installed solar panels, which have reduced the dependence on grid sourced electricity. Presently, 17.2% of the Group’s total energy mix comprises solar (FY2024: 15.1%).  93 MATRIX CONCEPTS HOLDINGS BERHAD INTEGRATED ANNUAL REPORT 2025 05 VALUE CREATION STRATEGIC REVIEW

RkJQdWJsaXNoZXIy NDgzMzc=