INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF SASBADI HOLDINGS BERHAD (continued) (Incorporated in Malaysia) Auditors’ Responsibilities for the Audit of the Financial Statements (continued) From the matters communicated with the Directors, we determine those matters that were of most significance in the audit of the financial statements of the Group and of the Company for the current financial year and are therefore the key audit matters. We describe these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter 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 communication. Other Matters This report is made solely to the members of the Company, as a body, in accordance with Section 266 of the Companies Act 2016 in Malaysia and for no other purpose. We do not assume responsibility to any other person for the content of this report. BDO PLT 201906000013 (LLP0018825-LCA) & AF 0206 Chartered Accountants Kuala Lumpur 19 December 2025 Tan Seong Yuh 03314/07/2027 J Chartered Accountant SASBADI HOLDINGS BERHAD Financial Statements (conঞ nued) 88
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