Pursuant to Paragraph 9.19(37) of the Main Market Listing Requirements ("MMLR") of Bursa Malaysia Securities Berhad ("Bursa Securities"), the Board of Directors of TECHNA-X wishes to announce that the Company's External Auditors, Messrs. LTTH PLT had expressed qualified opinion in the Company's Audited Financial Statements for the financial period ended 31 December 2025.

A. QUALIFIED OPINION

The Auditors had provided the following opinion in the Auditors' Report:-

"In our opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion section of our report, the accompanying financial statements give a true and fair view of the financial position of the Group and of the Company as at 31 December 2025, and of their financial performance and their cash flows for the financial period then ended in accordance with Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Companies Act 2016 in Malaysia."

Please refer to Appendix A as enclosed for the details of the qualified opinion.

B. STEPS TAKEN OR PROPOSED TO BE TAKEN TO ADDRESS THE KEY AUDIT MATTERS THAT RELATED TO THE QUALIFIED OPINION

The Group undertakes an annual impairment assessment on its cash-generating units ("CGU") identified based on its food and beverage (Malaysia and China operations), and technology segments, being the lowest level of asset for which the management monitors the goodwill of the Group.

C. MATERIAL UNCERTAINTY RELATED TO GOING CONCERN

We draw attention to Note 2(a) in the financial statements, which indicate that the Group and the Company have prepared the financial statements on a going concern basis. The Group and the Company incurred a loss of RM29.3 million and RM57.3 million respectively and a negative operating cash flow of RM2.1 million and RM3.1 million respectively during the financial period. These conditions, together with other matters set out in that note indicate the existence of a material uncertainty that may cast significant doubt on the Group's and the Company's ability to continue as going concerns. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified in respect of this matter.

D. TIMELINE

Barring any unforeseen circumstances, the Group expects to resolve the issue relating to the Qualified Opinion above within 12 months from the date of this announcement.

This announcement is dated 8 May 2026.