AGRZ Agroz Inc.

“On November 18, 2025, the Company determined to terminate Marcum Asia CPAs LLP ( MarcumAsia ) as its independent registered public accounting firm.”

“our management has concluded that our internal control over financial reporting was not effective as of December 31, 2025 due to the material weaknesses identified in our internal control over financial reporting as described above.”

“our disclosure controls and procedures were not effective as our management has identified the following material weaknesses in our internal control over financial reporting, as defined in the standards established by the PCAOB, and other control deficiencies.”

“(iii) our inadequate segregation of duties on sale and customers data management. and”

“(i) our lack of effective information technology ( IT ) general controls (ITGC) (which are the basic set of controls for our IT systems, including applications, operating systems, databases, and IT infrastructure),”

“(iv) the lack of formal internal control policies and internal independent supervision functions to establish formal risk assessment process and internal control framework.”

“(iii) our inadequate segregation of duties on sale and customers data management, and (iv)”

“(ii) our lack of sufficient financial reporting and accounting personnel with knowledge of IFRS and SEC reporting requirements, (iii)”

“management has identified certain material weaknesses in our internal controls pertaining to (i) our lack of effective information technology ( IT ) general controls (ITGC) (which are the basic set of controls for our IT systems, including applications, operating systems, databases, and IT infrastructure)”