Auditor Certificate

SLAM& SKZ ISLAM & CO. CHARTERED ACCOUNTANTS Subject: Letter of Opinion on Financial Statements of JGC Corporation (Bangladesh Branch Office) (BIDA Ref No.: OPE-280ct2024-00004) for the Year Ended 30, June 2025. Proprietor :Sheikh Zahidul Islam, FCA, MBA 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 280ct2024-00004) have audited financial statements. Towhom it may concern JGC Corporation (Bangladesh Branch Office)have closed and stopped all the Branch office activities on 30" June 2025. This audit was conducted based on JGC Corporation Bangladesh Branch Office closing. Sincerely, It is hereby affirmed that, allthe due payment of employees' salary, Office rent, House rent, all utilities bill&Service charges are fully paid. There are no pending bills from suppliers. This is further certified that, JGCCorporation Bangladesh Branch Office has no liabilities and all dues are settled. Tilltoday 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. Enrolment No: 1394 Proprietor I do further declare that, above information is correct to the best of my knowledge. Sheikh Zahidul Islam FCA, MBA. SKZ ISLAM & C0. Chartered Accountants Date: 04 December 2025 Chartered Accountants SLAM OFFICE: Sayeda Anwara Monjil, B-1, House # 26/2, Purana Paltan Line. Paltan, Dhaka-1000, Bangladesh. Phone: 02222224662, Cell: +88 01730-080666 E-mail: skzislam86@gmail.com, skz4sbc@gmail.com Web:www.skzislam.com