STATEMENT OF ASSURANCE This Statement is issued, on behalf of Client, by SGS Malaysia Sdn. Bhd. ("SGS"). A full copy of this statement may be consulted at SGS. This Statement does not relieve Client from compliance with any regulations that applied to it. Stipulations to the contrary are not binding on SGS and therefore SGS shall have no responsibility vis-à-vis parties other than its Client. This Statement is not valid without the full verification scope, criteria and conclusion available on the Statement. Page 1 of 3 Statement No MY26/00000226, ASSURANCE STATEMENT Tropicana Corporation Berhad NATURE OF THE ASSURANCE SGS (Malaysia) Sdn. Bhd. (hereinafter referred to as “SGS”) was commissioned by Tropicana Corporation Berhad (“Tropicana” or the “Company”) to conduct an independent assurance engagement on Selected Sustainability Information (“Subject Matter”), disclosed in Tropicana’s Sustainability Statement (“Statement”) within its Integrated Annual Report 2025. The reporting period of the Statement is 1 January 2025 to 31 December 2025. The assurance boundary covers operations and entities under the Company’s operational control. INTENDED USERS OF THIS ASSURANCE STATEMENT This statement represents our independent opinion and is intended to inform the outcome of the assurance to the stakeholders of the Company. RESPONSIBILITIES The information in the Statement and its presentation are the responsibility of the directors and the management of the Company. SGS has not been involved in the preparation of any of the material included in the Statement. Our responsibility is to express an opinion on the text, data, graphs and statements within the scope of assurance with the intention to inform all the Company’s stakeholders. ASSURANCE STANDARDS, TYPE AND LEVEL OF ASSURANCE SGS performed a limited assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised) – Assurance Engagements Other than Audits or Reviews of Historical Financial Information. The assurance was conducted at a limited level, applying a materiality threshold of ±10% for potential errors or omissions. SCOPE OF ASSURANCE AND REPORTING CRITERIA The scope of the assurance included evaluation of quality, accuracy and reliability of the Subject Matter as detailed below and evaluation of adherence to the following reporting criteria; • With reference to Global Reporting Initiative (GRI) sustainability reporting standards 2021; and • Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard. 181
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