CORPORATE PRESENTATION March 2016 DISCLAIMER This document is for - PowerPoint PPT Presentation

CORPORATE PRESENTATION March 2016

DISCLAIMER This document is for information purposes only without any binding effect; in case of any inaccuracies, incompleteness or inconsistency with other documents, only the Company’s latest issued annual or interim report for detailed financials shall prevail and shall be deemed to be the only official document. The financial information and certain other information presented in a number of tables have been rounded to the nearest whole number or the nearest decimal. Therefore, the sum of the numbers in a column may not conform exactly to the total figure given for that column. In addition, certain percentages presented in the tables reflect calculations based upon the underlying information prior to rounding and, accordingly, may not conform exactly to the percentages that would be derived if the relevant calculations were based upon the rounded numbers. 2

AGENDA SECTION 1: Company Overview Page 4 SECTION 2: Investment Highlights Page 8 SECTION 3: Financial Summary Page 21 SECTION 4: Strategies Page 34 Page 36 APPENDIX A: Industry Overview 3

Section 1 COMPANY OVERVIEW

THE LARGEST INTEGRATED DEATH CARE SERVICE PROVIDER IN ASIA The largest integrated death care service provider in Asia in terms of contract sales, revenue and land bank¹, offering products and services that cover the entire death care services industry value chain  Offer integrated premium death care Largest provider in terms of contract sales, revenue services through a network of 12 cemeteries, and land bank¹ in Asia 14 columbarium facilities and two funeral 2013 2013 homes in Malaysia, Singapore, Indonesia, 2013 Contract Land Thailand and China Countries of Revenue sales Bank¹ Rank Provider operation (US$m) (US$m) (sq.m.)  1 Nirvana 139.7 182.6 2.0m Strategically target the premium segment and enjoy significant pricing premium Source: Frost & Sullivan  The most recognized brand in the death care services industry in Malaysia and one of the most recognized brands in Singapore³ Nirvana's market ranking and market share ²  Pioneer in the pre-need market in Asia, having been offering pre-need death care services Country 2013 Market Ranking 2013 Market Share since 1990 Malaysia 1 31.1%  Adjusted profit for the period attributable to Singapore 1 34.8% owners of the Company 4 CAGR of 25.4% from 2011 – 2015 Indonesia 2 1.2%  Expanded to Thailand, China and Vietnam in Source: Frost & Sullivan 2015 Notes: 1 Defined as land owned or managed that is intended for sale as burial plots 2 Represents overall death care market in Malaysia, and burial services market in Singapore and Indonesia 3 According to the Nielsen Report, based on a survey on the death care services industry in Singapore and Malaysia among the ethnic Chinese population aged 40 or above 4 Adjusted to exclude (a)USD41.5 million (equivalent to RM162.0 million) of net foreign exchange gain in 2015, (b)USD3.3 million (equivalent to RM10.7 million) in share-based payment expenses in 2014, (c) USD5.3 million (equivalent to RM17.3 million) Listing expenses in 2014, and (d) USD0.3 million (equivalent to RM1.1 million) of other expenses 5 relating to the Listing in 2014.

DIVERSIFIED GEOGRAPHIC FOOTPRINT Market leader in each of Malaysia, Singapore and Indonesia and penetrated into Thailand, China and Vietnam in 2015 Cemeteries – 9 in Malaysia, 1 each in Indonesia, 12 Thailand and China Columbarium facilities – 11 in Malaysia, 1 each in 14 Singapore, Indonesia and China 2 Funeral homes in Malaysia 6 On-site crematoria Future cemetery sites – 1 in Malaysia, 2 in Indonesia 4 and 1 in Vietnam Huizhou, China 2 New columbarium under development 2 New funeral homes under development Banbueng (near Bangkok), Dong Nai Province, Vietnam Thailand Sungai Petani Semenyih Shah Alam Medan Kota Kinabalu Penang Island Segamat Singapore Kulai Bukit Mertajam Ulu Tiram Kuala Lumpur Tangerang (near Jakarta), Karawang (near Jakarta), Indonesia Klang Indonesia Pagoh Sibu Johor Bahru Singapore Existing cemeteries and columbarium facilities Existing columbarium facilities Sites under development Existing funeral homes Future new sites 6

KEY MILE STONES We have achieved significant business milestones since inception Founding, fundraising and investments 2000 1990 2010 2013 2014 Founded in 1990 Listed on Privatized and US$183.3m Listed on by group CEO Bursa Malaysia delisted from Pre-IPO the Hong Dato ’ Kong Bursa Malaysia investments Kong by Orchid stock Asia and exchange AIF Capital 1990 1997 2000 2003 2009 2010 2012 2013 2014 2015 Key geographical expansion 2015 1990 1997 2003 2009 2012 2013 - Commenced sale in Commenced Expanded into Commenced Commenced Commenced Acquired Thailand and Hong development East Malaysia; operations in operations in sale at two existing Kong, China. of first commenced Karawang Singapore the Penang cemeteries cemetery at operations at (near Jakarta), Island at Bukit - Expanded into Semenyih Kota Kinabalu, Indonesia columbarium in Mertajam (1) Dong Nai, Vietnam Malaysia collaboration and Sungai (2) Medan, Indonesia with Petani (3) Klang, Malaysia Kek Lok Si Bought tomb design and construction business - Commenced sale at Nirvana Center Kuala Lumpur Columbarium 7

Section 3 INVESTMENT HIGHLIGHTS

INVESTMENT HIGHLIGHTS 1 The largest integrated death care service provider in Asia with widely recognized brands Strategically targeting the premium segment of the death care services market and 2 a pioneer in the highly attractive pre-need market in Asia 3 Extensive operational know-how enabling us to replicate our success in new markets Comprehensive and personalized products and services that cover the entire death care 4 services value chain 5 Highly effective and scalable sales and marketing model 6 High profit margins with strong visibility of future revenue and cash flows 7 Experienced, stable and professional management team 9

THE LARGEST INTEGRATED DEATH CARE SERVICE 1 PROVIDER IN ASIA WITH WIDELY RECOGNIZED BRANDS The largest integrated death care service provider in Asia in terms of contract sales, revenue and land bank in 2013. Our brand, Nirvana and 富貴 , are among the most recognized brands in our home markets Clear market leader Most widely recognized brand ¹ Malaysia The highest awareness level among death care service providers  31.1% overall death care services market in Malaysia. According to the Nielsen Report, share² 1  91.1% of respondents were aware of our brands  5.5x larger than the #2 provider²  46.4% of respondents identified our brands as the  first that came to their mind Integrated death care services including burial and funeral services In Singapore, despite only commencing operations in 2009 Singapore  2 nd highest awareness level among non-government  34.8% burial services market share² columbarium operators 1  5.0x larger than the #2 provider²  66.0% of respondents were aware of our brands The only commercial columbarium operator  The most recognized brand in the death care services industry in Malaysia and one of the most recognized brands in Singapore in Indonesia terms of  Professionalism  1.2% burial services market share² 2  Trustworthiness  One of the few private burial service providers  Quality of services and products  Facility maintenance Our scale and brand recognition solidify our competitive edge Source: Frost & Sullivan and Nielsen and enable us to enjoy sustainable growth Notes: 1 According to the Nielsen Report, based on a survey on the death care services industry in Singapore and Malaysia among the ethnic Chinese population aged 40 or above 10 2 Data represent market share in 2013

THE LARGEST INTEGRATED DEATH CARE SERVICE 1 PROVIDER IN ASIA WITH WIDELY RECOGNIZED BRANDS Our market leadership and brand recognition contribute to our rapid business expansion and significant economies of scale. Our success has also been recognized by authoritative industry associations Selected awards received Economies of scale and business expansion 2012 Asia’s Outstanding Brand in Funeral Cost and expenses as percentage of revenue… Services Industry Asia’s Outstanding Award in Multi 34.4% National Expansion 31.7% 30.4% 29.5% 2013 Corporate Social Responsibility 24.3% 30.0% Award (%) 25.7% 23.5% 22.8% 21.8% Marketing Strategy Award 2014 Malaysia Landscape Architecture 2011 2012 2013 2014 2015 Award by the Institute of Landscape Architects Malaysia (Ilam) 2015 Cost of sales and services Selling and Distribution Expenses Best Small-Cap Company in Hong Kong by FinanceAsia The Listed Enterprise Excellence Awards 2015 by Capital Weekly Hong Kong 11