1.   INTRODUCTION

Pursuant to Paragraph 9.19(46) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors of MSB ("the Board") wishes to announce that MSB had undertaken 

a revaluation exercise on the land, buildings, plant, machinery and electrical installation held by the Group. The Board had at its meeting held on 26 August 2026 approved the valuation reports and the 

incorporation of the revaluation surplus arising from the revaluation in the fourth quarter unaudited financial results of MSB for the financial year ended 30 June 2026.

2.   PURPOSE

The revaluation was carried out in accordance with the Group's accounting policy to determine the fair value of the Group's property, plant and equipment comprising the land, building, plant, machinery and 

electrical installation periodically, with sufficient regularity.

3.   REVALUATION SURPLUS

The details of the revaluation surplus are set out below:

NOTE

Land and building comprise of:

                                                                     RM

upward revaluation                                  2,623,453      Revaluation surplus

Plant, machinery & electrical installation comprise of:

                                                                     RM

upward revaluation                                    281,558       Revaluation surplus

downward revaluation                              (33,964)        Charge to profit or loss as impairment

4.   EFFECT ON NET ASSETS PER SHARE

Based on the fourth quarter unaudited financial results of MSB for the financial year ended 30 June 2026, the net assets value per share of MSB will be increased by RM0.01 to RM1.58 upon incorporation 

of the revaluation surplus, net of deferred tax, of RM 2,627,808.

5.   DOCUMENTS AVAILABLE FOR INSPECTION

The valuation reports of the property, plant and equipment are available for inspection at the Registered Office of MSB at Suite 11.05, 11th Floor, No.566, Jalan Ipoh, 51200 Kuala Lumpur during normal business 

hours from Monday to Friday (except for Public Holidays) for a period of three (3) months from the date of this announcement.

This announcement is dated 27 August 2026.