Exhibit 15.1

 

 

 

J&S ASSOCIATE PLT  
202206000037 (LLP0033395-LCA) & AF002380  
(Registered with PCAOB and MIA) Tel: +603-4813 9469
B-11-14, Megan Avenue II Email : info@jns-associate.com
12,Jalan Yap Kwan Seng, 50450, Kuala Lumpur, Malaysia Website : jns-associate.com

 

Consent of Independent Registered Public Accounting Firm

 

We hereby consent to the inclusion by reference in the Registration Statements on Form S-8 (No. 333-287932) and Form F-3 (No. 333-283618), of our report dated July 31, 2026 with respect to our audit of the consolidated financial statements of the Company as of March 31, 2026 and 2025 and for each of the three years in the period ended March 31, 2026 included within the Form 20-F (filed on July 31, 2026), which is referenced in such Registration Statements. We also consent to the reference to our Firm under the caption “Experts” appearing in such Registration Statements.

 

/s/ J&S Associate PLT

Certified Public Accountants

PCAOB Number: 6743

 

We have served as the Company’s auditor since 2024.

 

Kuala Lumpur, Malaysia

July 31, 2026