46 EXCEL FORCE MSC BERHAD We, the undersigned, being two of the Directors of the Company, do hereby state that, in the opinion of the Directors, the financial statements set out on pages 50 to 122 are drawn up in accordance with Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Companies Act 2016 in Malaysia so as to give a true and fair view of the financial position of the Group and of the Company as at 30 June 2023 and of their financial performance and cash flows for the financial period then ended. Signed on behalf of the Board of Directors in accordance with a resolution of the Directors dated 24 October 2023. WONG KOK CHAU ENG SHAO HON KUALA LUMPUR Statutory Declaration Pursuant to Section 251(1)(b) of the Companies Act 2016 I, Liew Kean Fatt (NRIC NO.: 680119-08-5083) (MIA Membership No: 16662), being the Officer primarily responsible for the financial management of Excel Force MSC Berhad, do solemnly and sincerely declare that to the best of my knowledge and belief, the financial statements set out on pages 50 to 122 are correct and I make this solemn declaration conscientiously believing the same to be true and by virtue of the provisions of the Statutory Declarations Act 1960. Subscribed and solemnly declared by the ) abovenamed at Kuala Lumpur in the ) Federal Territory on 24 October 2023 ) LIEW KEAN FATT Before me, Commissioner for Oaths Statement by Directors Pursuant to Section 251(2) of the Companies Act 2016
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