NOTES TO THE FINANCIAL STATEMENTS Name of subsidiary Principal place of business/country of incorporation Principal activities Effective ownership interest 2025 2024 Semiconductor DNeX PE General Partner Ltd. αααα Federal Territory of Labuan, Malaysia Investment holding and related financing activities. 100 - DNeX Private Equity Ltd. αααα Federal Territory of Labuan, Malaysia Investment holding and the provision of management and advisory services. 100 - DNeX Semiconductor Sdn. Bhd. Malaysia Investment holding in the manufacturing of semiconductor wafers and supplies multinational fabless and integrated device manufacturer. 100 100 Silterra Malaysia Sdn. Bhd. (“Silterra”) ********@β Malaysia Manufacturing of semiconductor wafers and supplies multinational fabless and integrated device manufacturer. 60 60 Pembinaan Waferfab Sdn. Bhd. ###@ Malaysia Dormant. 60 60 Silterra Sales & Marketing Sdn. Bhd. ###@ Malaysia Sales and marketing of advanced semiconductor products. 60 60 Silterra Capital Berhad ###@ Malaysia Dormant. 60 60 Silterra Sales & Marketing (L) Ltd. ####@ Federal Territory of Labuan, Malaysia Sales and marketing of advanced semiconductor products. 60 60 Silterra USA, Inc. #####@@ United States of America Dormant. 60 60 αααα First year incorporation. The financial effects arising from incorporation were not presented in the financial statements as they were not material to the Group. ******** The subsidiary’s interest is held under DNeX Semiconductor Sdn. Bhd.. ### The subsidiaries’ interests are held under Silterra Malaysia Sdn. Bhd.. #### The subsidiary’s interest is held under Silterra Sales & Marketing Sdn. Bhd.. ##### The subsidiary’s interest is held under Silterra Sales & Marketing (L) Ltd.. @ The subsidiaries were audited by other firms of chartered accountants. @@ Not required to be audited under the laws of the country of incorporation. β The statutory financial year end of Silterra is 30 June and does not coincide with the Group. The subsidiary has been consolidated based on audited accounts for both 12-month ended 30 June 2025 and 6-month ended 31 December 2025. 7. INVESTMENTS IN SUBSIDIARIES (CONTINUED) Details of the subsidiaries are as follows: (continued) DNeX INTEGRATED REPORT 2025 166 ABOUT THIS REPORT LEADERSHIP VALUE CREATION @DNeX LEADERSHIP INSIGHTS OVERVIEW OF DAGANG NeXCHANGE BERHAD
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