Robi Axiata Limited Trdeperdent Auto's Report ane ‘aided Financia Staterents ‘As at and for the yer ended 31 December 2023,@ Seni on Dekertly eos S385, fs (ANG) STS, anda he. We omen ACNABIN hme tt DBL Bish GBA) — Teen (68.0 41020050035 Ler) 12 Keven Bue Caneel hes fea) 410 38) 88 (Lee) DeLee "aoe (0) 4020006 Indopendent Aueitor’s Report ‘To the Shareholders of Robi Axiata Limited Report on te Audit ofthe Consolidated and Separate Financial Statements Opinion We have ousted the consoldted Man statements of Rabi Axata Lind and subsidies (hvester veered a "the Group"), a: wal a Separate fan tatemert of Rob Ate Lit) (hesenter refered as “the Company’ or “br? tWich rope of carseat’ and separate ‘Salemi of hana postion asa 31 December 2023, concadated and separate statement of rf es ond other compretensve Income, conspdted and separate stent of changes heey and consoled and soparatesintement of cashflows for the yer then ended, and mete 1 Ue Censlidted and separate fnancal statements ncuding a Sunny of vient Sorsintg poles ard otter exanatry information. nour opinion, the accompanying consoled franca satements ofthe Group an separate franck Statement the Company gv a tue and fl ve f the consolidated fra postin ofthe Sou and separate hand sstents ofthe Compa ap at 31 Deceiber 2023, and off conaeaes fad sara handel pecormance and ts cesaldated apt separate cash ans forthe ea the ‘red In aeordanc wth Intamato! Fsncsl Reporting Seanad (R=), i for Opinion ‘We conducted our aud in accordance with the Intemational Standards on Aucting (IAS). Our ‘esponsbiles under ose standards are further described Inthe Acne Responcbies fo he ‘Audit he Consoldetd a separate franc sarin secon of ou report, We ae ndependent ‘ofthe Group and the Company In aczxdance with the Interatlona! Ets Stanords Basa for ‘Accountants Code of Eth for Proesioal Accountants (TESA Cad), and we have led irr ‘hice esponsltes in acoordence with the TESBA Cade and te Insts of Catered AccoUiants ‘of Borgaes (IAB) Bye Las. We believe that the aut euece we hee cbse! is ufc and ‘pmo to provide & bass or cur open. Key Audit Matters Key Aut Matos ae those matter tha, our professional fdgamant, weet ef mo significance In out auc ofthe consolidate! and separte faci tatents ef Ue cere yar and eicce the ‘nos gna assessed sk of marin! statment (what ofr ee raud) ated by the ‘aust, incucing those wich had the slgiiest eect on the ever aut, szategy, locaton of ‘esouresnthe aud an drctng the eer ofthe engagement team, Thesematters were ede tn the context of our aut ofthe consodates an separate Markl staterents a: whale, snd forming our apnon thereon, and we ao not provide a separate open on these mater Ay Na (Fa Ni Si) 59 Atl ee na Cg, nakACNABIN ay ave ats Rovenus Recognition In 2023, the Group genereied reve of EOT 3842 illo ffomvarcus acl, which camped maki oe, cata, value ded ‘saves, sale of devices and othr enabled serves. We fais onthe isk of accuracy of revenue ‘conser the complex TT-based_sytns and tls used In Iniaten, precesong an recoding of revenue transactions. Gen the ‘een rk of high volume of ida ew ‘monetary vale Vansacios, rene. as fequrad on the work and judgments of IT Drofessonls for testing and evakistin of ‘elovart data and assesment of the Duk ‘ondence obtained. Suxdgrent 1S Iohed In some complec iwansecton, including sale of bundle packages and custemer yay points. "The easnabieness of the judgments made By management requ ereogh assesment Refer rete no 3.1 and 2? i the Toni iene — How Our Audit Addressed the Key Audi) Matters ‘ur audit approach for revenue reeaghon comprised a crinatonotestng of cons and | pesfoming substanive procedures, whi are Geserited bere + Evaluated relevant ystons and the ln fia ested ost | fectvanes of contol ve te oe poturing an recording of revenue ‘ansactions, = authorization of ate changes nd theingut| Foi roman ete big en, ~ _Seeuay of caelavon oF amounts it to + Assessad the stanlone sling pie (SSP) Slceaed to inital ements of buxded aod by vere aplkable and arong ater pocedaes, comparing to observable ovat Pricing, recalculating the esimatad SSP and fezing “its apnieton to perfomance blgatons. + Tested the meteval journal erie pred ‘manually by cbanitgunderying Sous exmentsios, especialy he Joural sae ‘sich are unusual im se, + Obtained understanding and reper of the monitoring fen of reve assurance tea | Valuation of Telecommunization Network Assets Refer rote no 3.234, 5, 47 Wo Ue ance states he Group fs eecommricaon newark bets of BOT 135.51 billon wh comprise ‘re (BOT 97.84 bln) ana eased tales ‘see (BOT 37.57 bon). Given the rapidly ovciving nate of the teectrmuniatio dusty wah the aver of re techno, the neve ats are ‘eco regular assessment For uel fe fd recoverably. Such assent vee: Slnifeantmatagement estimate” and gmt. ‘Our aud procedures for acon asets Weule ‘be olbnings: + Revowed assessment of useful Me and recverabiy of he network asses by management. + Evalustd reasonableness of the udgments used by management assessment Vsti and rcnersbily of network ane, conser the {esos ke future lan of management, nasty technological advancements, ete + Reviowed the processes and conto ved nthe Dial Asset Management (OAH) sistent ensure functioning of the asets and tht he ‘asels are properly recoded, managed and ere Gbokertily@ ACNABIN ay Audie ators [How Gur Await Addressed the Koy Ault Matters [Lenal, Tax and Regulatory Matters — Refer cote no 60 the financial sates ‘The Group is exposed Yo various ongomg | We peri olovng aude procedes: gations with reguatery eutortes Suen 2 Nik ond BTR. eared dsconires have Bosh | + Obtained undestandng of the maragerents | Tate for gal tax and regulatory mitts |" process of identiving the lag, tx and ‘wharethecbtgatonsareconedered possible. | Tequsiny clams "and assessment of the expected euzame. “There are uncertantessureunding hela, {ax and regulatory cams and disputes and | Obteingd legal contin tram the ca high eagretof estimation and judgements at |” cours of the Group ar revewos velacour edad hasessing te teams bers ad other supporting docu ‘ny change In the expected outcome of |» Involved house tac expat for evaluation of Coin the Japa, tax end reguatry esis | managements estiater for oustanding tx fondGepites and nthe estimation and | mates. Janement apple in assessing the etcomes ‘ould materaly impact the hetchl |» Eveusted sficency and appropriateness af the Stoerent ofthe Grup, (Ssvoatres mode reloed 10 Tegal, > ae regio mates “| Other satear Financ Sttementsof he substi company, RedDot Dita Lnted RedDot’), were not auded by ACNABIN Chartered Accountants. Hoga Vas) Chowdhury & >, Chartered Accountants is the ‘oported auctor for the finan statement of Redo for Ue yor enced 31 December 2023 The andl steterents of RedDot show total aset of DDT 1,704,992085 oa 31 December 203 and {Salerno 831 742899074 fon ey Us ses Ou onion In #9 fr fraeten to the ‘Srounts nce in espet of RedDot, based onthe deft audted nance satents of RedDot ‘hic were adopted by the board of ectors on 13 February 2024. ther subsiiuries ofthe Group are Start Pay Lmtd, Aner PLC. ncorprated on 25 June 2025, fle verures PLC on 24 ly 2025, Weare the usr ofthese tree subsides, ‘other Information ‘Managements resporibie fo the other Information Te other orton comps the fort {rcuded tne Ano! Report but doesnot nude the corschsted and spate fara satanonts ‘2a our auditors ropert thereon. The Annus resort ls expected to be mae arable tous afte the ate of this ucts report ‘our oon onthe corsoioted and seporte are statements doesnot ever thecthernfernaion ‘and allt express any form of assutence conclusion thereon 1 connection wth cur aud ofthe concoldaled and separate fan Satenen, ou resporsity fe ty rend the other Information Menied above and, In ing so, concer wie the other Information Is meterily inconsistent wth the consoldted and separate financial sateen, or out oonledye obained in the aust, or otherwise appears to be matvalyrastted When we esd the Danval Report we conckas that there I a materal missatement thera, ine are requted ‘ammuriate the matter t hse charge wh goverranceandtake appoprte acon n econ stn TSe6 @ bakertillyACNABIN ‘Rosponsblties of Management and Those Charged with Governance for the Consoicated [and Separate financial statements and Internal Controls enopeent is espansile fortheprpareton and far presentation ofthe Consted and Separate Franael statement n crrdanceviRh IF, enor such eral oral as menageren eernines IS necessary to enate the preperation of Cersodted end Seperate nance taterens eto ee from meterel statenery wether dc to fraud or ene. the Bangadesh Secures and Exchange {Commision res and regulon togatver ni eter appleable relatos require the Manapeent {evansureefactive nena atta contol, and rsk management funcions af the Group 1m prepering the Canolitated and Separate Rrancl statements, management responstie for ‘oscar tne Crouse abily to conus asa going concern caclsing, a> appieble, mats rene {gang concen ahd usr the gol concern bass of axounthg ures management either rsnd to huts the Group or cease operation, or hs no eat ternative bt to dose, “Those charged with governance areresoonsibe Fr oreselng the Grup’ nancial reporting process. ‘utitor’s Responsibilities for the AUUIE of the Consolldated and Separate financial statements ‘ur objectives ae to obtain raronale assurance about water ie Consoied and Seperate foncal satements ac a whole are ee fom material misstatement, wether due to aud or eer Gd to sue ay aut’ report tat incUdes ut oplon. Reasonable assurance 2 high level of ‘Souronce buts fot a guarentee that an svt concurted in acordanc wth LSS vil ays dec = ‘otal mstatament when exits, Netateyents co aie fom aud or ero afd are conse mrateal helvevely or the aggregate, they could teasenably be expected to infuence the (Conor eens ses akan on the bus ese Cosoitid até Separate nancial states. As part of an aut in aceadance with ISAs, we exercise profesional Judgement ard mint ‘refessoi heticsm Uveuahout te aud. We areas: + Testy and asess the os of material mistatersnt ofthe Corebte ad Separate han ‘Eatements, wnelher de to aud or ater, design end peor audlt procedures respensve 0 ‘hose ko olan aust evidence ter afficent and appropriate fo pride 2 bass ob pion. Te ec of ot detecting a taal isatement resting fon fraud is ihe hn for (he. resuing tn err, ae foud may vob ‘allsen, fxgesy, tfendonal omens, ‘sepresertaon, 0” the overide of intra cnt. + btain an understareingof itn contr ovat the aan oder to design aut proces thotar approprite nthe creamstances, bit nt fr the purpaseofexressing an opnn on he efectveness ofthe Group'internal cont, + vate the appopateness of accountng poles used and the reasonableness of accuntng ‘etimtes od reates dlscosures made by management. + Conclude onthe appropatanase of management's use ofthe gong concern bass of acourting Shi bas onthe at excenceobtinedwhetiax a rata uncertainty ess relate teres {Gr conditons tht may cast snifant cout onthe Greups abi to continue a 2 gag nce. Ive conde that a mtr uncetany ext, we are rete to craw alton fn or estos report the rated Becomins in te Conclsted ane Separate ait satements of sich (igoosures ere nadenuse, fo mod or oprion. Our conlusons ae beet on the ud ence ined up tothe cate of our aus pat. However, Future events orcondtions may case the crept cane to coiue a a gong ears. @ vakertityACNABIN ‘+ Eiohote the otra presentation, structure and centent ofthe Consoated and Separate Fan Sntomerts, ncn the dscesues, and whether the Consobdated and Separate hancal SJatoments represant the unceryng Wansactons and eves ina manner that achieves fat ppesenaon + Obtah suet appropriate aust eidene rearing the financial formation ofthe enites or busines ects hin tke Group to express an oplnlen on the Consldted and Seperate francal statements. We are responsible fr the diese, supervision and patomance ofthe ‘Group aval We ran say response fr aur aud option, \We communicate th thse chaged wth geverrance regarding, ameng other raltrs, the par “tops ant nin ofthe sud and nica au Bndngs,ieucng any sgn dieses Intra conral hat we ently ding cur bat We alo prove those charg wn governance win statment tat we have camped wth reerone tncal equrements reporaing Indcpendence ato commumicate wih er a elon and ‘ther mates that may reasonably be thought to bear an our dependence, ad where aprcabe, ‘bt rfeguat From the matters conmuncsted wih those charged with governance, we determine those raters tht were of nos sgritcancs in the aude cf the Console and Separate Franca talents of ‘he current year and are therefore th Key ust afters 96 reported inthe resedtve section of tie port above. We aesere these rates Ih Ow aude rept unless low ef regulon peas fle discesure about We mater or wfc, extremely fre creunstances, we deermine ‘hat 3 ‘mater stow et be communicated nour report because theatvere consequences fdr s0 NOU ‘esonably be expecta to autegh the pubic interest bene of such communicate, Report on other Legal and Regulatory Requirements In accordance with the Companies Act 1898 andthe Secures and Exchange Rules 2020, we aso oot te long: 2) We have ofan all the normaton and expansions which fo the best of our inowedge and ble were necesary forthe purpaes of cur aul and made due verfcatlon there. 1) In.urepinin, proper books of account as requ y aw have been Kept by the Group anc the company sofa: appeared Fom our amination ofthese beaks. ©) The consoatd ard separate statement of fnncal poston and statement of profit or as and other comprehensive Income del wits by the report arein agreement th the boks of ‘Seeountang rts and 4) The expenditure neue was forte purposes of the busines. 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