Wan Kai Koh

Institute of Singapore Chartered Accountants provides accounting services.

UPP Pulp & Paper (M) Sdn. Bhd. manufactures converted papers. It produces industrial grade papers such as Testliner, Corrugating Medium, Chip Board and Core Board. The company is headquartered in Bestari Jaya, Malaysia.

Part of Avarga Ltd., UPP Industries Pte Ltd is a Singaporean company that manufactures corrugated paper and paperboards. The company is based in Singapore, Singapore.

Part of Avarga Ltd., UPP Recycled Fibre (M) Sdn. The company is based in Kajang Selangor, Malaysia. Bhd. engages in collecting waste papers. UPP Recycled Fibre (M) Sdn. on January 03, 2011 for $0.36 million. was acquired by UPP Pulp & Paper (M) Sdn.

Rowsley Ltd. is an investment holding company, which engages in the provision of strategic investment and related activities. It operates through the following segments: Property Development and Investment; Architectural, Engineering, and Town-Planning; Hospitality; and Investments. The Property Development and Investment segment includes the development of property for sale and investments, and the holding and management of investment property. The Architectural, Engineering, and Town-Planning segment comprises of architectural, master planning, urban design, civil and structural, mechanical and electrical engineering, interior design, and project management services. The Hospitality segment focuses on hotel management. The Investment segment invests in equity securities, and provides management services. The company was founded on December 31, 1999 and is headquartered in Singapore.