Certificate of all dues Settlement

Date: 04 December 2025 To whom it may concern Subject: Letter of Opinion on Financial Statements of JGC Corporation (Bangladesh Branch Office) (BIDA Ref No.: OPE-28Oct2024-00004) for the Year Ended 30, June 2025.This is to certify that I am Sheikh Zahidul Islam FCA, Proprietor of SKZ ISLAM & CO. Chartered Accountants, and the auditor of JGC Corporation (Bangladesh Branch Office) (BIDA Ref No.: OPE-28Oct2024-00004) have audited financial statements. JGC Corporation (Bangladesh Branch Office) have closed and stopped all the Branch office activities on 30th June 2025. This audit was conducted based on JGC Corporation Bangladesh Branch Office closing. It is hereby affirmed that, all the due payment of employees’ salary, Office rent, House rent, all utilities bill & Service changers are fully paid. There are no pending bills from suppliers. This is further certified that, JGC Corporation Bangladesh Branch Office has no liabilities and all dues are settled. Till today there is no short term and long-term liability of the JGC Corporation (Bangladesh Branch Office) and Tax assessment have completed as per section 191 of Income Tax Act, 2023. I do further declare that, above information is correct to the best of my knowledge. Sincerely, 🗸 ________________________ Sheikh Zahidul Islam FCA, MBA. Enrolment No:1394 Proprietor SKZ ISLAM & CO. Chartered Accountants DVC: 2509031394AS369313