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 3 of 3 Statement No. MY26/00000226, ASSURANCE STATEMENT Tropicana Corporation Berhad STATEMENT OF INDEPENDENCE AND COMPETENCE The SGS Group of companies is the world leader in inspection, testing and verification, operating in more than 140 countries and providing services including management systems and service certification: quality, environmental, social and ethical auditing, and sustainability report assurance. SGS applies a system of quality management for assurance engagements designed to ensure the highest standards of quality, consistency, ethics, and integrity across all assurance activities. SGS affirm our independence, being free from bias and conflicts of interest with the Company, its subsidiaries and stakeholders. The assurance team was assembled based on their knowledge, experience, and qualifications for this assignment, and all team members have conducted the work in accordance with SGS’s Code of Integrity, ensuring independence, objectivity, and professional ethical standards throughout the engagement. Signed: For and on behalf of SGS (Malaysia) Sdn. Bhd. Nizam Richard SRA Lead Practitioner Yien Xuan Foong SRA Practitioner 30 March 2026 Malaysia www.sgs.com . 183
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