【MUH 9539 交流专区】通用控股

icy97

Date of change	08 Aug 2018
Name	MISS ANG AI WAY
Age	46
Gender	Female
Nationality	Malaysia
Designation	Executive Director
Directorate	Executive
Type of change	Appointment
Qualifications	Bachelor of Economics, University of Toronto, Canada
Working experience and occupation	Started the career in 1996 as a Tax Senior in PricewaterhouseCoopers until 1999, handling corporate, personal and expatriate tax.Subsequently joined TF Land Sdn Bhd as the Accountant and was appointed as Director from 2015 until present.Has 15 years of experience in the field of accounting, finance, secretarial, taxation and administration in property development and construction industry.
Directorships in public companies and listed issuers (if any)	Nil
Family relationship with any director and/or major shareholder of the listed issuer	Daughter of Mr Ang Kim Cheng @ Ang Teng Kok, Sister of Mr Ang Hwei Chyn
Any conflict of interests that he/she has with the listed issuer	Nil
Details of any interest in the securities of the listed issuer or its subsidiaries	Ms Ang Ai Wai's current indirect shareholdings in Multi-Usage Holdings Berhad ("MUH") are as follow:-a) Deemed interested to 15,343,556 shares held by Interasia Bluechip Sdn Bhd in MUH.b) Deemed interested to 22,000 shares held by Angson Sdn Berhad in MUH.

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 30 Jun 2018

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Jun 2018	30 Jun 2017	30 Jun 2018	30 Jun 2017
		$$'000	$$'000	$$'000	$$'000

1	Revenue	2,861	7,088	7,505	17,370
2	Profit/(loss) before tax	-2,215	-203	-6,179	-3,808
3	Profit/(loss) for the period	-2,116	-359	-5,998	-3,795
4	Profit/(loss) attributable to ordinary equity holders of the parent	-2,117	-358	-5,997	-3,791
5	Basic earnings/(loss) per share (Subunit)	-3.75	-0.63	-10.63	-6.72
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1900		1.2900

icy97

Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	Multi-Usage Holdings Berhad ("MUH" or "the Company") Qualified Opinion on the Audited Financial Statements for the Financial Year Ended 30 June 2018.
Pursuant to Paragraph 9.19(37) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors of Multi-Usage Holdings Berhad (“MUH” or “the Company”) wishes to announce that the Company’s External Auditors, Messrs. UHY had expressed the following qualified opinion in the Company’s Audited Financial Statements for the financial year ended 30 June 2018: Qualified Opinion We have audited the financial statements of Multi-Usage Holdings Berhad, which comprise the statements of financial position as at 30 June 2018 of the Group and of the Company, and the statements of profit or loss and other comprehensive income, statements of changes in equity and statements of cash flows of the Group and of the Company for the financial year then ended, and notes to the financial statements, including a summary of significant accounting policies, as set out on pages 39 to 121. In our opinion, except for the incomplete comparative disclosure of the matter 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 30 June 2018, and of their financial performance and their cash flows for the financial year then ended in accordance with Financial Reporting Standards and the requirements of the Companies Act, 2016 in Malaysia. Basis for Qualified Opinion On 24 October 2017, the Auditors’ Report on the Financial Statements of the Group and the Company for the financial period ended 30 June 2017 was issued. The said report contains a qualified opinion by the Company’s external auditors, Messrs. Baker Tilly Monteiro Heng as detailed in Note 34. We are unable to obtain sufficient appropriate audit evidence to determine the nature and extent of relationship that may exist between the Company and its Relevant Subsidiary Companies and the Special Purpose Vehicle (“SPV”) by virtue of the said transactions and the debt restructuring exercises. Consequently, we were unable to satisfy ourselves with the completeness of the comparative disclosures relating to related party transactions in the preceding financial period ended 30 June 2017. We conducted our audit in accordance with approved standards on auditing in Malaysia and International Standards on Auditing. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. This announcement is dated 5 November 2018.

http://www.bursamalaysia.com/market/listed-companies/company-announcements/5966521

Attachments MUH-Extract AFS.pdf

icy97

Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	Multi-Usage Holdings Berhad ("MUH" or "the Company") Additional Information on Qualified Opinion on the Audited Financial Statements for the Financial Year Ended 30 June 2018.
Further to the announcement dated 5 November 2018 made by the Company in relation to the Qualified Opinion in External Auditors’ report for the financial year ended 30 June 2018 ("the Matter"), the Company wishes to announce on the following additional information: a) The Matter does not in any way affect current financial and operational matters of the Group. It only relates to previous years' disclosure items. b) The Company will be engaging an external consultant or a legal advisor to review the Matter within three (3) months from the date of this announcement. Any material development on the matter will be announced to Bursa Malaysia Securities Berhad accordingly. This announcement is dated 8 November 2018.

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 30 Sep 2018

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Sep 2018	30 Sep 2017	30 Sep 2018	30 Sep 2017
		$$'000	$$'000	$$'000	$$'000

1	Revenue	2,849	1,572	2,849	1,572
2	Profit/(loss) before tax	-831	-1,162	-831	-1,162
3	Profit/(loss) for the period	-838	-1,095	-838	-1,095
4	Profit/(loss) attributable to ordinary equity holders of the parent	-838	-1,094	-838	-1,094
5	Basic earnings/(loss) per share (Subunit)	-1.49	-1.94	-1.49	-1.94
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1700		1.1900

icy97

Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	Multi-Usage Holdings Berhad ("MUH" or "the Company") - Additional Information on Qualified Opinion on the Audited Financial Statements for the Financial Year Ended 30 June 2018
Further to the announcement dated 4 February 2019, the Board of the Company wishes to announce that the scope of work of the legal advisor is to review further evidence relating to the matters leading to the qualification of the Financial Statements by the Auditors. The review will cover the issues raised in the Auditor’s basis of qualified opinion which is the payment on behalf of the Special Purpose Vehicle ("SPV") to the lenders by a company in which certain Directors of MUH are also Directors, the signing of a general cash voucher of the SPV by a Director of MUH, and the SPV helped a Director of MUH to settle his personal guarantee with a financial institution. The legal advisor is expected to complete the work within 2 months from the date of the appointment. Any material development on the matter will be announced to Bursa Malaysia Securities Berhad accordingly. This announcement is dated 12 February 2019.

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 31 Dec 2018

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Dec 2018	31 Dec 2017	31 Dec 2018	31 Dec 2017
		$$'000	$$'000	$$'000	$$'000

1	Revenue	3,142	184	5,991	1,755
2	Profit/(loss) before tax	-100	-2,001	-931	-3,163
3	Profit/(loss) for the period	-246	-2,034	-1,084	-3,129
4	Profit/(loss) attributable to ordinary equity holders of the parent	-246	-2,034	-1,084	-3,127
5	Basic earnings/(loss) per share (Subunit)	-0.44	-3.60	-1.92	-5.54
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1700		1.1900

icy97

Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	Multi-Usage Holdings Berhad ("MUH" or "the Company") - Additional Information on Qualified Opinion on the Audited Financial Statements for the Financial Year Ended 30 June 2018
Reference is made to the Company's announcement dated 4 April 2019. The Board of Directors of the Company wishes to clarify the following matters:- 1. MUH received the report from the legal advisor on 4 April 2019, and not on 4 February 2019 as announced previously. 2. The Penang High Court Civil Suit No. 22NCVC-108-07/2015 is a personal suit involving a director of MUH but does not involve MUH. 3. The legal advisor basically concluded that, in his opinion, the three (3) matters related to the debt restructuring exercise (mentioned below), which gave rise to the qualified opinion by the former external auditors were not substantiated when it was brought up by the Plaintiffs in the Penang High Court Civil Case No. 22NCVC-108-07/2015. The Plaintiffs have failed to prove their case. 4.The legal opinion has been forwarded to the current external auditors for their review. The legal opinion will be used as a reference by the external auditors in forming their opinion for the current financial year ending 30 June 2019, which is expected to be completed by 30 October 2019. The three (3) matters related to the debt restructuring exercise mentioned under No. 3 above 1. The settlement sum of RM4.9 million paid by the SPV to the lenders were paid on behalf by a company in which certain directors of MUH are also directors; 2. A director of MUH appeared to have signed on the SPV’s general cash voucher; and 3. The SPV helped a director of MUH to settle his personal guarantee with a financial institution. This announcement is dated 8 April 2019.

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 31 Mar 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Mar 2019	31 Mar 2018	31 Mar 2019	31 Mar 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	2,790	2,218	8,781	3,974
2	Profit/(loss) before tax	-395	-802	-1,325	-3,964
3	Profit/(loss) for the period	-557	-754	-1,640	-3,882
4	Profit/(loss) attributable to ordinary equity holders of the parent	-557	-753	-1,640	-3,879
5	Basic earnings/(loss) per share (Subunit)	-0.99	-1.33	-2.91	-6.88
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1600		1.1900

icy97

Type	Announcement
Subject	TRANSACTIONS (CHAPTER 10 OF LISTING REQUIREMENTS) RELATED PARTY TRANSACTIONS
Description	MULTI-USAGE HOLDINGS BERHAD ("MUH OR THE COMPANY") - ACQUISITION OF PROPERTIES FROM ANGSON SDN BHD
The Board of Directors of MUH wishes to announce that Multi-Usage Property Sdn Bhd, a wholly-owned subsidiary of MUH, had on 28 June 2019, entered into a Sale and Purchase Agreement (“SPA”) with Angson Sdn Bhd (“Angson” or “Landowner”) for the acquisition of the vacant properties, for a total purchase consideration of RM1,250,000.00 only. Please refer to the attachment for further details.

http://www.bursamalaysia.com/market/listed-companies/company-announcements/6210117

Attachments MUH-Proposed acquisition of land by MUP.pdf

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 30 Jun 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Jun 2019	30 Jun 2018	30 Jun 2019	30 Jun 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	3,262	2,424	12,043	6,397
2	Profit/(loss) before tax	1,308	-2,226	-17	-6,190
3	Profit/(loss) for the period	1,115	-2,122	-525	-6,004
4	Profit/(loss) attributable to ordinary equity holders of the parent	1,116	-2,123	-524	-6,002
5	Basic earnings/(loss) per share (Subunit)	1.98	-3.76	-0.93	-10.64
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1800		1.1900

icy97

Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	Multi-Usage Holdings Berhad ("MUH" or "the Company") - Qualified Opinion on the Audited Financial Statements for the Financial Year Ended 30 June 2019
Pursuant to Paragraph 9.19(37) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors of Multi-Usage Holdings Berhad (“MUH” or “the Company”) wishes to announce that the Company’s External Auditors, Messrs. UHY had expressed the following qualified opinion in the Company’s Audited Financial Statements for the financial year ended 30 June 2019: A. QUALIFIED OPINION The details of the qualified opinion as disclosed in the Independent Auditors’ Report as follows: Qualified Opinion (Extracted from Auditors’ Report of MUH) We have audited the financial statements of Multi-Usage Holdings Berhad, which comprise the statements of financial position as at 30 June 2019 of the Group and of the Company, and the statements of profit or loss and other comprehensive income, statements of changes in equity and statements of cash flows of the Group and of the Company for the financial year then ended, and notes to the financial statements, including a summary of significant accounting policies, as set out on pages 18 to 149. In our opinion, except for the effects of the matter 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 30 June 2019, and of their financial performance and their cash flows for the financial year then ended in accordance with Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Companies Act, 2016 in Malaysia. Basis for Qualified Opinion On 24 October 2017, the Auditors’ Report on the Financial Statements of the Group and of the Company for the financial period ended 30 June 2017 was issued. The said report contains a qualified opinion by the Company’s external auditors, Messrs. Baker Tilly Monteiro Heng as detailed in Note 33. We are unable to obtain sufficient appropriate audit evidence to determine the nature and extent of relationship that may exist between the Company and its Relevant Subsidiary Companies and the Special Purpose Vehicle (“SPV”) by virtue of the said transactions and the debt restructuring exercises. Consequently, we were unable to determine whether the Company had control over the SPV; and the completeness of the comparative disclosures relating to the related party transactions between the Group and the SPV. We conducted our audit in accordance with approved standards on auditing in Malaysia and International Standards on Auditing. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. B. STEPS TAKEN OR PROPOSED TO BE TAKEN TO ADDRESS THE KEY AUDIT MATTERS THAT RELATES TO THE MODIFIED OPINION Further to the Company’s announcement dated 4 April 2019, and qualified opinion in the Company’s Audited Financial Statements for the financial year ended 30 June 2019, the Board is unable to take any further steps pending appeal in the Court of Appeal Civil Appeal No. P-02(NCVC)(W)-2286-11/2018. C. TIMELINE The matter is subject to decision of Court of Appeal as mentioned above. D. ALL KEY AUDIT MATTERS DISCLOSED IN THE EXTERNAL AUDITORS’ REPORT Please refer to the attachment as annexed hereto as “Annexure I”. This announcement is dated 17 October 2019.

http://www.bursamalaysia.com/market/listed-companies/company-announcements/6315453

Attachments KAM-Annexure I.pdf

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 30 Sep 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Sep 2019	30 Sep 2018	30 Sep 2019	30 Sep 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	2,111	2,849	2,111	2,849
2	Profit/(loss) before tax	-812	-831	-812	-831
3	Profit/(loss) for the period	-712	-838	-712	-838
4	Profit/(loss) attributable to ordinary equity holders of the parent	-712	-838	-712	-838
5	Basic earnings/(loss) per share (Subunit)	-1.26	-1.49	-1.26	-1.49
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1700		1.1800

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 31 Dec 2019

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Dec 2019	31 Dec 2018	31 Dec 2019	31 Dec 2018
		$$'000	$$'000	$$'000	$$'000

1	Revenue	1,058	3,142	3,169	5,991
2	Profit/(loss) before tax	-576	-100	-1,389	-931
3	Profit/(loss) for the period	-494	-246	-1,207	-1,084
4	Profit/(loss) attributable to ordinary equity holders of the parent	-494	-246	-1,207	-1,084
5	Basic earnings/(loss) per share (Subunit)	-0.88	-0.44	-2.14	-1.92
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1600		1.1800

icy97

Date of change	28 Feb 2020
Name	MR ANG HWEI CHYN
Age	48
Gender	Male
Nationality	Malaysia
Type of change	Redesignation
Previous Position	Executive Director
New Position	Managing Director
Directorate	Executive

Qualifications

No

Qualifications

Major/Field of Study

Institute/University

Additional Information

Working experience and occupation
Family relationship with any director and/or major shareholder of the listed issuer
Any conflict of interests that he/she has with the listed issuer
Details of any interest in the securities of the listed issuer or its subsidiaries	Multi-Usage Holdings Berhad - Indirect Interest : 16,096,956 Ordinary Shares (28.531%) - Deemed interested by virtue of his interest in Interasia Bluechip Sdn. Bhd. pursuant to Section 8 of the Companies Act, 2016.

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 31 Mar 2020

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		31 Mar 2020	31 Mar 2019	31 Mar 2020	31 Mar 2019
		$$'000	$$'000	$$'000	$$'000

1	Revenue	536	2,790	3,705	8,781
2	Profit/(loss) before tax	-802	-395	-2,191	-1,325
3	Profit/(loss) for the period	-899	-557	-2,106	-1,640
4	Profit/(loss) attributable to ordinary equity holders of the parent	-898	-557	-2,105	-1,640
5	Basic earnings/(loss) per share (Subunit)	-1.59	-0.99	-3.73	-2.91
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1400		1.1800

icy97

MULTI-USAGE HOLDINGS BERHAD

Date of change	30 Jun 2020
Name	MR KONG KAI YUEN
Age	53
Gender	Male
Nationality	Malaysia
Type of change	Resignation
Designation	Chief Executive Officer
Reason	To pursue personal interest
Details of any disagreement that he/she has with the Board of Directors	No
Whether there are any matters that need to be brought to the attention of shareholders	No

Qualifications

No Qualifications Major/Field of Study Institute/University Additional Information
Details of any interest in the securities of the listed issuer or its subsidiaries	Direct interest of 3,000 shares in the Company.

icy97

SUMMARY OF KEY FINANCIAL INFORMATION 30 Jun 2020

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Jun 2020	30 Jun 2019	30 Jun 2020	30 Jun 2019
		$$'000	$$'000	$$'000	$$'000

1	Revenue	418	3,262	4,123	12,043
2	Profit/(loss) before tax	-916	1,308	-3,106	-17
3	Profit/(loss) for the period	-925	1,115	-3,030	-525
4	Profit/(loss) attributable to ordinary equity holders of the parent	-924	1,116	-3,029	-524
5	Basic earnings/(loss) per share (Subunit)	-1.64	1.98	-5.37	-0.93
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1300		1.1800

icy97

Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	QUALIFIED OPINION ON THE AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2020
Pursuant to Paragraph 9.19(37) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors of Multi-Usage Holdings Berhad (“MUH” or “the Company”) wishes to announce that the Company’s External Auditors, Messrs. UHY had expressed the following qualified opinion in the Independent Auditors’ Report for the financial year ended 30 June 2020. A. QUALIFIED OPINION The details of the qualified opinion as disclosed in the Independent Auditors’ Report is reproduced as follows: “We have audited the financial statements of Multi-Usage Holdings Berhad, which comprise the statements of financial position as at 30 June 2020 of the Group and of the Company, and the statements of profit or loss and other comprehensive income, statements of changes in equity and statements of cash flows of the Group and of the Company for the financial year then ended, and notes to the financial statements, including a summary of significant accounting policies, as set out on pages 18 to 119. In our opinion, except for the effects of the matter 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 30 June 2020, and of their financial performance and their cash flows for the financial year then ended in accordance with Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Companies Act 2016 in Malaysia. Basis for Qualified Opinion On 24 October 2017, the Auditors’ Report on the Financial Statements of the Group and of the Company for the financial period ended 30 June 2017 was issued. The said report contains a qualified opinion by the Company’s predecessor auditors, Messrs. Baker Tilly Monteiro Heng as detailed in Note 35. We are unable to obtain sufficient appropriate audit evidence to determine the nature and extent of relationship that may exist between the Company and its Relevant Subsidiary Companies and the Special Purpose Vehicle (“SPV”) by virtue of the said transactions and the debt restructuring exercises. Consequently, we were unable to determine whether the Company had control over the SPV; and the completeness of the comparative disclosures relating to the related party transactions between the Group and the SPV. We conducted our audit in accordance with approved standards on auditing in Malaysia and International Standards on Auditing. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.” B. STEPS TAKEN OR PROPOSED TO BE TAKEN TO ADDRESS THE KEY AUDIT MATTERS THAT RELATES TO THE QUALIFIED OPINION The Board is unable to take any further steps pending appeal in the Court of Appeal Civil Appeal No. P-02(NCVC)(W)-2286-11/2018. Any material development in this matter will be disclosed accordingly. C. TIMELINE The matter is subject to decision of Court of Appeal as mentioned above. D. ALL KEY AUDIT MATTERS DISCLOSED IN THE EXTERNAL AUDITORS’ REPORT Please refer to pages 10 to 13 of the attached Appendix I. This announcement is dated 27 October 2020.

https://www.bursamalaysia.com/market_information/announcements/company_announcement/announcement_details?ann_id=3100081

Attachments MUH-Appendix I.pdf

SUMMARY OF KEY FINANCIAL INFORMATION 30 Sep 2020

		INDIVIDUAL PERIOD		CUMULATIVE PERIOD
		CURRENT YEAR QUARTER	PRECEDING YEAR CORRESPONDING QUARTER	CURRENT YEAR TO DATE	PRECEDING YEAR CORRESPONDING PERIOD
		30 Sep 2020	30 Sep 2019	30 Sep 2020	30 Sep 2019
		$$'000	$$'000	$$'000	$$'000

1	Revenue	2,792	2,111	2,792	2,111
2	Profit/(loss) before tax	496	-812	496	-812
3	Profit/(loss) for the period	542	-712	542	-712
4	Profit/(loss) attributable to ordinary equity holders of the parent	542	-712	542	-712
5	Basic earnings/(loss) per share (Subunit)	0.96	-1.26	0.96	-1.26
6	Proposed/Declared dividend per share (Subunit)	0.00	0.00	0.00	0.00
		AS AT END OF CURRENT QUARTER		AS AT PRECEDING FINANCIAL YEAR END
7	Net assets per share attributable to ordinary equity holders of the parent ($$)	1.1400		1.1300

icy97

Type	Announcement
Subject	AUDIT REPORT - MODIFIED OPINION / MATERIAL UNCERTAINTY RELATED TO GOING CONCERN QUALIFIED OPINION
Description	MULTI-USAGE HOLDINGS BERHAD- QUALIFIED OPINION ON THE AUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2021
Pursuant to Paragraph 9.19(37) of the Main Market Listing Requirements of Bursa Malaysia Securities Berhad, the Board of Directors of Multi-Usage Holdings Berhad (“MUH” or “the Company”) wishes to announce that the Company’s External Auditors, Messrs. UHY had expressed the following qualified opinion in the Independent Auditors’ Report for the financial year ended 30 June 2021. A. QUALIFIED OPINION The details of the qualified opinion as disclosed in the Independent Auditors’ Report is reproduced as follows: "Qualified Opinion We have audited the financial statements of Multi-Usage Holdings Berhad, which comprise the statements of financial position as at 30 June 2021 of the Group and of the Company, and the statements of profit or loss and other comprehensive income, statements of changes in equity and statements of cash flows of the Group and of the Company for the financial year then ended, and notes to the financial statements, including a summary of significant accounting policies, as set out on pages 17 to 129. In our opinion, except for the effects of the matter 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 30 June 2021, and of their financial performance and their cash flows for the financial year then ended in accordance with Malaysian Financial Reporting Standards, International Financial Reporting Standards and the requirements of the Companies Act 2016 in Malaysia. Basis for Qualified Opinion On 24 October 2017, the Auditors' Report on the Financial Statements of the Group and of the Company for the financial period ended 30 June 2017 was issued. The said report contains a qualified opinion by the Company's predecessor auditors, Messrs. Baker Tilly Monteiro Heng as detailed in Note 34. We are unable to obtain sufficient appropriate audit evidence to determine the nature and extent of relationship that may exist between the Company and its Relevant Subsidiary Companies and the Special Purpose Vehicle ("SPV") by virtue of the said transactions and the debt restructuring exercises. Consequently, we were unable to determine whether the Company had control over the SPV; and the completeness of the comparative disclosures relating to the related party transactions between the Group and the SPV. We conducted our audit in accordance with approved standards on auditing in Malaysia and International Standards on Auditing. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion." B. STEPS TAKEN OR PROPOSED TO BE TAKEN TO ADDRESS THE KEY AUDIT MATTERS THAT RELATES TO THE QUALIFIED OPINION The Board is unable to take any further steps pending the Federal Court of the Civil Appeal No. 08(f)-407-12/2020 (P). Any material development in this matter will be disclosed accordingly. C. TIMELINE The matter is subject to decision of the Fereral Court of the Civil Appeal Suit as mentioned above. D. ALL KEY AUDIT MATTERS DISCLOSED IN THE EXTERNAL AUDITORS’ REPORT Please refer to page 10 to 12 of the attached Appendix I. This announcement is dated 27 October 2021.

https://www.bursamalaysia.com/market_information/announcements/company_announcement/announcement_details?ann_id=3204096

Attachments MUH -Appendix I Part1.pdf MUH - Appendix I Part2.pdf