On June 13th , 2025, the General Assembly Meeting appointed Ernst & Young LLP as the auditor of Kaz M-I LLP for the year 2025, with remuneration in the amount of KZT 18 404 600 excluding VAT (Minutes No. 02/2025 dated June 13th, 2025).

Independent Auditor’s Opinion

Based on the results of the audit conducted, the independent auditor expressed the opinion that the financial statements of Kaz M-I LLP present fairly, in all material respects, the financial position of the Company as at December 31st, 2025, as well as its financial performance and cash flows for the year then ended, in accordance with International Financial Reporting Standards (IFRS). 

The independent auditor’s report was issued on February 16th, 2026.