INDEPENDENT ADVICE CIRCULAR TO THE HOLDERS IN RELATION TO THE UNCONDITIONAL MANDATORY TAKE-OVER OFFER BY KHIDMAT KEJORA SDN. BHD. AND NEO PIXEL SDN. BHD. (JOINT OFFERORS) THROUGH M & A SECURITIES SDN BHD TO ACQUIRE ALL THE REMAINING ORDINARY SHARES IN TURIYA BERHAD NOT ALREADY OWNED BY THE JOINT OFFERORS AS WELL AS TAN SRI DATUK DR MOHAN A/L M.K. SWAMI AND DATO SRI SHAMIR KUMAR NANDY ("JOINT ULTIMATE OFFERORS") ("OFFER SHARES") FOR A CASH CONSIDERATION OF RM0.40 PER OFFER SHARE ("OFFER")