Forwarding Letter of financial year change.

Date: To The Deputy Commissioner of Taxes Taxes Circle­­-227 (Company) Taxes Zone- 11, Dhaka. Subject: Application for seeking permission to follow 03rd October to 31st March as the financial year of Toyotsu Machinery & Engineering Bangladesh Limited. Dear Sir, With reference to the subject mentioned above, we Toyotsu Machinery & Engineering Bangladesh Limited (RJSC Reg. No. C-197653/2024, Reg. Date: 03-OCT-24) at SE(D) 22, Crystal Palace 8F, Road No. 140, Gulshan South Avenue, Gulshan-1, Dhaka-1212, Bangladesh is a 100% Japanese company. Our parent company Toyotsu Machinery & Engineering Bangladesh Limited maintains the financial year from 1st April to 31st March, we are required to follow the same financial year for consolidation of our accounts with the parent company. As per Income Tax Act, 2023 section-2(15), “Provided that the Deputy Commissioner of Taxes may allow a different financial year for a company which is a subsidiary, including a subsidiary thereof, or a holding company of a parent company incorporated outside Bangladesh or a branch or liaison office thereof if such company requires to follow a different financial year for the purpose of consolidation of its accounts with the parent company”. It is mentionable that, the board of directors of Toyotsu Machinery & Engineering Bangladesh Limited has agreed to change the financial year and decided to follow the financial year from 1st April to 31st March, the same as the parent company. Therefore, it is requested to accept our application as well as provide the necessary approval to change the financial year change of Toyotsu Machinery & Engineering Bangladesh Limited. Yours faithfully, 🗸 ________________Shinya Miura Managing Director Toyotsu Machinery & Engineering Bangladesh Limited Enclosed: Consolidated Financial Statement of the parent company (Toyotsu Machinery Corporation) Incorporation Certificate. MOA & AOA Form XII Board Resolution TIN Certificate.