{"url_path":"/sec/mgn/10-k/2026/item-19","section_key":"item-19","section_title":"Item 19 Exhibits to ANNUAL REPORT**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1995075/0001213900-26-057595-index.html","accession_number":"0001213900-26-057595","cik":"0001995075","ticker":"MGN","issuer_name":"Megan Holdings Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1995075/0001213900-26-057595-index.html","primary_entity_key":"0001995075","primary_entity_name":"Megan Holdings Ltd."},"word_count":1855,"has_tables":true,"body_markdown":"**Item\n19. Exhibits to ANNUAL REPORT**\n\n \n\n**EXHIBIT INDEX**\n\n \n\n**Exhibit No.**\n \n**Description**\n\n2.1*\n \n[Description\nof Securities](ea028941101ex2-1.htm)\n\n1.1\n \n[Second\nAmended and Restated Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 to the Company’s Form\n6-K filed with the SEC on February 6, 2026)](https://www.sec.gov/Archives/edgar/data/1995075/000121390026013318/ea027601201ex3-1_megan.htm)\n\n4.1\n \n[Employment\nAgreement between MHL and Mr. Darren Hoo (incorporated by reference to Exhibit 10.1 to the Company’s Form F-1 filed with the\nSEC on August 8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex10-1_megan.htm)\n\n4.2\n \n[Employment\nAgreement between MHL and Mr. Kai Tie Ng (incorporated by reference to Exhibit 10.2 to the Company’s Form F-1 filed with\nthe SEC on August 8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex10-2_megan.htm)\n\n4.3\n \n[Independent\nDirector Offer Letter between MHL and Mr. Phua Zhi Yong (incorporated by reference to Exhibit 10.1 to the Company’s Form\n6-K filed with the SEC on November 21, 2025)](https://www.sec.gov/Archives/edgar/data/1995075/000121390025113327/ea026671501ex10-1_megan.htm)\n\n4.4\n \n[Independent\nDirector Offer Letter between MHL and Mr. Tse Yin Sum (incorporated by reference to Exhibit 10.4 to the Company’s Form\nF-1, as amended, filed with the SEC on September 20, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024080532/ea020245011ex10-4_megan.htm)\n\n4.5\n \n[Material\ncontract between MMSB and North Cube Sdn Bhd dated June 30, 2023 (incorporated by reference to Exhibit 10.5 to the Company’s\nForm F-1, as amended, filed with the SEC on November 21, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024100990/ea020245012ex10-5_megan.htm)\n\n4.6\n \n[Material\ncontract between MMSB and Pelican Prospect Sdn Bhd dated April 28, 2023 (incorporated by reference to Exhibit 10.6 to the Company’s\nForm F-1, as amended, filed with the SEC on November 21, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024100990/ea020245012ex10-6_megan.htm)\n\n4.7\n \n[Material\ncontract between MMSB and Sea Sanctuary Sdn Bhd dated April 28, 2023 (incorporated by reference to Exhibit 10.7 to the Company’s\nForm F-1, as amended, filed with the SEC on November 21, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024100990/ea020245012ex10-7_megan.htm)\n\n4.8\n \n[Material\ncontract between MMSB and Kheng Builders Sdn Bhd dated April 28, 2023 (incorporated by reference to Exhibit 10.8 to the Company’s\nForm F-1, as amended, filed with the SEC on November 21, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024100990/ea020245012ex10-8_megan.htm)\n\n4.9\n \n[Share\nSwap Agreement (incorporated by reference to Exhibit 10.9 to the Company’s Form F-1 filed with the SEC on August 8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex10-9_megan.htm)\n\n4.10\n \n[Loan\nagreement between MMSB and Maybank dated April 5, 2023 (incorporated by reference to Exhibit 10.10 to the Company’s Form F-1\nfiled with the SEC on November 21, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024100990/ea020245012ex10-10_megan.htm)\n\n4.11\n \n[Independent\nDirector Offer Letter between MHL and Ms. Lai Yee Yee (incorporated by reference to Exhibit 10.11 to the Company’s Form F-1\nfiled with the SEC on August 8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex10-11_megan.htm)\n\n8.1\n \n[List\nof Subsidiaries of the Registrant (incorporated by reference to Exhibit 21.1 to the Company’s Form F-1 filed with the\nSEC on August 8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex21-1_megan.htm)\n\n11.1\n \n[Code\nof Business Conduct and Ethics of the Registrant (incorporated by reference to Exhibit 14.1 to the Company’s Form F-1 filed\nwith the SEC on August 8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex14-1_megan.htm)\n\n11.2\n \n[Insider\nTrading Policy of the Registrant (incorporated by reference to Exhibit 14.2 to the Company’s Form F-1 filed with the SEC on\nAugust 8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex14-2_megan.htm)\n\n12.1*\n \n[Certificate\nof Principal Executive Officer pursuant to Rule 13a-14(a) of the Exchange Act](ea028941101ex12-1.htm)\n\n12.2*\n \n[Certificate\nof Principal Financial Officer pursuant to Rule 13a-14(a) of the Exchange Act](ea028941101ex12-2.htm)\n\n13.1*\n \n[Certificate\nof Principal Executive Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of\n2002](ea028941101ex13-1.htm)\n\n13.2*\n \n[Certificate\nof Principal Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of\n2002](ea028941101ex13-2.htm)\n\n97.1\n \n[Clawback\nPolicy of the Registrant (incorporated by reference to Exhibit 14.3 to the Company’s Form F-1 filed with the SEC on August\n8, 2024)](https://www.sec.gov/Archives/edgar/data/1995075/000121390024066311/ea020245007ex14-3_megan.htm)\n\n101.INS*\n \nInline\nXBRL Instance Document — the instance document does not appear in the Interactive Data File because its XBRL tags are embedded\nwithin the Inline XBRL document\n\n101.SCH*\n\n \nInline\nXBRL Taxonomy Extension Schema Document\n\n101.CAL*\n\n \nInline\nXBRL Taxonomy Extension Calculation Linkbase Document\n\n101.DEF*\n\n \nInline\nXBRL Taxonomy Extension Definition Linkbase Document\n\n101.LAB*\n\n \nInline\nXBRL Taxonomy Extension Label Linkbase Document\n\n101.PRE*\n\n \nInline\nXBRL Taxonomy Extension Presentation Linkbase Document\n\n104*\n \nCover\nPage Interactive Data File — the cover page XBRL tags are embedded within the Exhibit 101 Inline XBRL document set\n\n \n\n \n\n*Filed herewith\n\n  \n\n122\n\n** **\n\n**SIGNATURES**\n\n \n\nThe registrant hereby certifies that it meets\nall of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report\non its behalf.\n\n \n\n**Megan Holdings Limited**\n \n\n \n \n \n\nBy:\n*/s/ Darren Hoo Wei Sern*\n \n\n \nName:\nDarren Hoo Wei Sern\n \n\n \nTitle:\nChairman, Chief Executive Officer and Executive Director\n \n\n \n\nDate: May 15, 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