132 SECTION 06 AL-`AQAR HEALTHCARE REIT Crowe Malaysia PLT is a member of Crowe Global, a Swiss verein. Each member firm of Crowe Global is a separate and independent legal entity. Crowe Malaysia PLT and its affiliates are not responsible or liable for any acts or omissions of Crowe Global or any other member of Crowe Global. Crowe Global does not render any professional services and does not have an ownership or partnership interest in Crowe Malaysia PLT. © 2026 Crowe Malaysia PLT Restriction on Distribution and Use of Our Report Our report has been prepared for the Directors of the Al-`Aqar (the “Directors”) solely in accordance with the terms of our Engagement Letter. Our report should not therefore be regarded as suitable to be used or relied on by any party wishing to acquire rights against us other than the Al-`Aqar or for any purpose or in any context. Any party other than the Al-`Aqar who obtains access to our report or a copy and chooses to rely on our report (or any part of it) will do so at its own risk. Without affecting, adding to or extending our duties and responsibilities to the Al-`Aqar or giving rise to any duty or responsibility being accepted or assumed by or imposed on us by any other party, we consent to the inclusion of this report in Al-`Aqar’s Annual Report 2025, to assist the Directors of the Al-`Aqar in responding to their governance responsibilities by obtaining independent limited assurance report on the Subject Matter. Our conclusion is not modified in respect of this matter. Other Matters Our assurance conclusion was with respect to the Al-`Aqar’s Subject Matters for the financial year ended 31 December 2025. We have not performed any procedures over the Subject Matter for prior reporting periods and accordingly, we do not express a conclusion thereon. Crowe Malaysia PLT LLP0018817-LCA & AF 1018 Chartered Accountants Kuala Lumpur SUSTAINABILITY STATEMENT APPENDICES (CONT’D)
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