SUMMARY NOTIFICATION OF THE INDEPENDENT ADVICE CIRCULAR TO THE HOLDERS OF TURIYA BERHAD ("TURIYA" OR THE "COMPANY") DATED 27 MAY 2024 ("IAC"), COMPRISING THE LETTER FROM THE BOARD OF TURIYA (AS SET OUT IN PART A OF THE IAC) AND THE INDEPENDENT ADVICE LETTER FROM DWA ADVISORY SDN BHD ("DWA ADVISORY") (AS SET OUT IN PART B OF THE IAC), IN RELATION TO THE: UNCONDITIONAL MANDATORY TAKE-OVER OFFER BY KHIDMAT KEJORA SDN BHD AND NEO PIXEL SDN BHD (COLLECTIVELY, THE "JOINT OFFERORS") THROUGH M & A SECURITIES SDN BHD TO ACQUIRE ALL THE REMAINING ORDINARY SHARES IN TURIYA 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 (COLLECTIVELY, THE "JOINT ULTIMATE OFFERORS") ("OFFER SHARES") FOR A CASH CONSIDERATION OF RM0.40 PER OFFER SHARE ("OFFER")