Report on other legal and regulatory requirements In our opinion, the accounting and other records required by the Act to be kept by the Company and by those subsidiary corporations incorporated in Singapore of which we are the auditors have been properly kept in accordance with the provisions of the Act. The engagement partner on the audit resulting in this independent auditor’s report is Tan Beng Teck. RSM SG Assurance LLP Public Accountants and Chartered Accountants Singapore 18 March 2026 Engagement partner – effective from year ended 31 December 2022 MEGACHEM LIMITED ANNUAL REPORT 2025 118 INDEPENDENT AUDITOR’S REPORT To the Members of MEGACHEM LIMITED
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