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INDEPENDENT AUDITORS’ REPORT

TO THE MEMBERS OF BIMB HOLDINGS BERHAD In Retrospect

(INcORPORATED IN MALAySIA) |
The Will to Suceed
(cOMPANy NO. REGISTRATION NO: 199701008362 (423858-X))

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REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS (CONTINUED)
Auditors’ responsibilities for the audit of the financial statements (continued)
As part of an audit in accordance with approved standards on auditing in Malaysia and International Standards on Auditing, Achieving a Leading Repute
we exercise professional judgement and maintain professional scepticism throughout the audit. We also: (continued)
(d) conclude on the appropriateness of the Directors’ use of the going concern basis of accounting and, based on the audit |
evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the
Group’s or on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are
required to draw attention 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 conditions may cause the Group or the company to Paving the Way for a Sustainable Future
cease to continue as a going concern.
(e) Evaluate the overall presentation, 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 transactions
and events in a manner that achieves fair presentation.
(f) Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the
Group to express an opinion on the financial statements of the Group. We are responsible for the direction, supervision and 343
performance of the group audit. We remain solely responsible for our audit opinion.

We communicate with the Directors regarding, among other matters, the planned scope and timing of the audit and significant audit
findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide the Directors with a statement that we have complied with relevant ethical requirements regarding independence,
and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence,
and where applicable, actions taken to eliminate threats or safeguards applied. Adhering to the Best Governance Practices
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
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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.
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 Laying the Foundation for Financial Growth
acted as auditors, are disclosed in Note 14 to the financial statements.

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.
Additional Information & Disclosure Summary

PRICEWATERHOUSECOOPERS PLT DATO’ MOHAMMAD FAIZ BIN MOHAMMAD AZMI
LLP0014401-LcA & AF 1146 02025/03/2022 J
chartered Accountants chartered Accountant
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Kuala Lumpur
24 th AGM Information
14 April 2021