UHY James Corporate Overview

CHARTERED ACCOUNTANTS & MANAGEMENT CONSULTING CORPORATE OVERVIEW AUDIT | ADVISORY | TAX | RISK ASSURANCE| TECHNOLOGY | CYBER SECURITY An independent member of UHY International 1

UHY INTERNATIONAL NETWORK – HEADQUARTERED IN UK An independent member of UHY International 2

OUR UAE PRESENCE BRANCH OFFICES CORPORATE OFFICE BUSINESS BAY, DUBAI ABU DHABI SHARJAH FUJAIRAH REGULATED AUDITORS DFSA, DIFC FSRA, ADGM An independent member of UHY International 3

TEAM DIVERSITY – PROFESSIONAL EXPERTISE Tax Advisors Business Consultants Financial Analysts Consultative Approach IFRS Professionals Internal Auditors Statutory Auditors IT Experts Lawyers M&A Experts Fair Fee Risk Consultants Commitment An independent member of UHY International 4

OVERVIEW OF SERVICES (1 OF 3) AUDIT & ASSURANCE INTERNAL AUDIT & RISK CONSULTING CORPORATE FINANCE ➢ Financial Statement Audits ➢ Internal Audit ➢ IFRS Support ➢ Risk Assurance ➢ M & As ➢ AML/CTF Regulatory ➢ Business Valuation ➢ Regulatory ➢ Financial Due Diligence Compliance ➢ Operational ➢ Feasibility Studies ➢ Information Systems Audit ➢ Financial ➢ Project Advisory ➢ Retail Sales Audit ➢ AML ➢ Transaction Structuring ➢ Other Assurance Services ➢ SOPs ➢ Fund Raising ➢ HR Reviews incl. KPIs /Incentive ➢ Purchase Price Allocation An independent member of UHY International ➢ Goodwill Impairment Review Schemes ➢ Joint Ventures & Strategic ➢ Forensic Audits ➢ ICFR Partnerships ➢ Business Efficiency Reviews ➢ New Market Entry Strategies ➢ Fixed Assets Management 5

OVERVIEW OF SERVICES (2 OF 3) TECHNOLOGY & CYBERSECURITY STRATEGY & TRANSFORMATION RERA AUDITS ➢ Strategic Review & Assessment ➢ Governance of IT & Cyber Security ➢ Change Management ➢ RERA Service Charge Financial ➢ Process Improvement Audit of JOP ➢ Information & Business Systems Audit ➢ Operational Excellence ➢ Residential ➢ Performance Management ➢ Commercial ➢ Cloud Security Assessment ➢ Organizational Transformation ➢ Retail ➢ Go to Market Strategy ➢ Villa Community ➢ Vulnerability Assessment & Network ➢ Market Entry Services ➢ Master Community ➢ Feasibility Study & Market ➢ Hotel Apartments Penetration Testing Research ➢ Cross Border Expansion ➢ RERA Service Charge Budget ➢ Compliance Review ➢ Digital Transformation Strategy ➢ Residential ▪ SIA (NESA) PCI DSS ➢ Operational Cost Reduction ➢ Commercial ➢ Profitability Enhancement ➢ Retail ▪ ISO 27001 ADHICS ➢ Villa Community ➢ Master Community ▪ UAE Cyber Security Law ➢ Hotel Apartments ▪ Data Protection Law (ADGM & DIFC) ➢ Third Party Risk ➢ Business Continuity & DRP Digital Workforce & Automation ➢ ERP, Cloud and Warehouse Management Systems An independent member of UHY International 6

OVERVIEW OF SERVICES (3 OF 3) TAX ADVISORY ACCOUNTING & BOOK -KEEPING COMPANY INCORPORATION INTELLECTUAL PROPERTY-TRADEMARK ➢ Tax compliance, planning & (TM) ➢ Outsourcing payroll ➢ Mainland management processing ➢ Free zones ➢ TM Search ➢ Offshore ➢ TM Registration ➢ Tax laws impact assessment ➢ IFRS Review & ➢ Business license ➢ TM Renewal implementation ➢ TM Recordal ➢ VAT returns & advisory amendments ➢ Licensing ➢ Business process Re- ➢ Tax Residency Certificate ➢ VAT Support Services engineering ➢ Company liquidations *Services offered in UAE & ➢ Registration ➢ Visa Assistance Worldwide. ➢ Deregistration's ➢ Part time & Virtual CFO ➢ Refunds Services 7 ➢ Tax Due Diligence ➢ Independent Director & Secretarial Services ➢ ESR & CbCR support ➢ Business Advisory ➢ International tax Support ➢ Excise Returns ➢ Transfer pricing An independent member of UHY International

WHO WE SERVE Hospitality Travel & Retail & FMCG Transport & Logistics Insurance Tourism Banking & Financial Real Estate Technology Precious Metals & Services Stones Healthcare Manufacturing Public Sector Education An independent member of UHY International 8

OUR COMPETITIVE ADVANTAGE Integrated Marketplace Recognition Team Global Network Seamless Consultative CTooAonplsspu&rlotTaaetccihhvneiques Client Approach Professional Expertise Experience Range of Consulting Services Solid Management Stability Keeping COMMITTED Deep Pace with TO YOUR Industry High Quality Change GROWTH Experience Functional Expertise STORY Customer profitability Fair Fee Customized Approach Structure Services Reasonable Fee Structure Partner Level involvement An independent member of UHY International 9

LEADERSHIP: CEO & MANAGING PARTNER James Mathew, FCA,CPA • James holds 28 years of experience & a profound understanding of the UAE’s dynamic (USA) business community CEO & Managing Partner • A seasoned professional, he has played key roles at various professional organizations An independent member of UHY International and international forums • Well respected and regarded in professional circles, James has sustained excellent business relationships & built the image and branding of UHY James in the region • In his previous tenure of over two decades, James was a Senior Partner at one of the top 10 global accounting networks and accomplished the position of Group CEO for UAE & Oman operations. • He was elected to the Global Board of the International network for two consecutive terms. Areas of expertise: • Audit, Accounting & Financial Reporting • Financial Feasibility Studies • Business Valuation • Due Diligence Assignments • Mergers and Takeovers 10

OUR PARTNERS (1 OF 2) Years of Adil Buhariwalla S. Unnikrishnan Experience Internal Audit & Risk Consulting Professional Business Consulting & Advisory Expertise 33+ ------------------------------------------------ 30+ Qualifications & • Internal Auditing Certifications • Risk Management ------------------------------------------------ • Corporate Governance • Business Advisory • SOP Development • Taxation • Operational Due Diligence • IT Systems Audit • Quality Assessment Reviews • BPR • Forensic Audits & Investigation • ERP _____________________________ • Financial Audit Certified Trainer – ISO 31000; • Financial Management FCA (India); CIA (USA); CFE (USA), CRMA (USA); CI 31000 & CT 31000 _____________________________ (Switzerland) FCA (India), CISA (USA), CRMA (USA) An independent member of UHY International 11

OUR PARTNERS (2 OF 2) Years of Bernard Tapera Dr. Anuraag Guglaani Experience Audit & Assurance Professional Strategy, Transformation, Expansion, Expertise 20+ ------------------------------------------------ Technology & Cyber Security Qualifications & • Global audit experience from 28+ Certifications the UK, South Africa, Zimbabwe ------------------------------------------------ and Middle East • Strategic Review • Quality specialist in design and • Profitability Enhancement implementation of quality • Operational Turnaround control systems and peer • Intelligent Automation reviews • Global Expansion _____________________________ • Market Entry B. Compt, CA (Z), CA (SA) • Digital Marketing • Cyber Security An independent member of UHY International • Data Privacy __________________________ B.Engg (Electronics), MBA (Finance), EMBA ( Transformation), PhD (Strategy), CISM(USA), CGEIT(USA), ISACA Member 12

WE ARE HERE TO HELP YOU EVOLVE, TRANSFORM & GROW! Consultative Approach an unwavering commitment to quality and delivering enhanced value to augment clients’ growth story. UHY James Chartered Accountants UHY James Management Consulting Corporate Office: Level 6, Clover Bay Tower, Business Bay, PO Box: 118863, Dubai, UAE Phone: +971 4 277 0606 Email: info@uhy-ae.com Web: www.uhy-ae.com UHY James Chartered Accountants (including UHY James Management Consulting, (the “Firm”) is a member of Urbach Hacker Young International Limited, a UK company, and forms part of the international UHY network of legally independent accounting and consulting firms. UHY is the braFnadinraFmeeefor the UHY International network. The services described herein are provided by the Firm and not by UbyHCoYotohmrearmnmyeiotmtmhbeeerrsmn. etmber firm of UHY. Neither UHY nor any member of UHY has any liability for services provided © 2021 UHY James An independent member of UHY International 13