Exhibit 8.2
| Date | : | 16 March 2026 | |
| Our Reference | : | CORP/2026.013/AKYY/YCY/TBC | |
| Your Reference | : |
LINKERS INDUSTRIES LIMITED
Commerce House
Wickhams Cay 1
P. O. Box 3140, Road Town
Tortola, VG1110
British Virgin Islands
Dear Sirs,
LEGAL OPINION IN RELATION TO LINKERS INDUSTRIES LIMITED AS TO MALAYSIAN LAW
We act as the Malaysian legal advisers to Linkers Industries Limited (“LIL” or “Company”) as to Malaysian law in connection with the Company’s proposed public offering of the additional new shares in the Company (“Proposed Offering”) pursuant to a registration statement dated 16 March 2026 (“Registration Statement”) filed with the United States Securities and Exchange Commission (“SEC”) on the date of this opinion.
In connection with the Proposed Offering, we have been requested to provide this opinion in respect of LIL’s subsidiary incorporated and existing in Malaysia, namely TEM Electronics (M) Sdn. Bhd. (Malaysian Company Registration No. 199501036258 (365460-T)) (“TEM Electronics”).
| A. | SCOPE OF ENQUIRIES |
| (a) | Unless otherwise stated in this opinion, this opinion does not address, or purport to address in any detail, items and matters dealt with in any report made by any accountants, valuers, quantity surveyors or other advisers or experts (if any) in connection with the Proposed Offering. |
| (b) | This opinion only relates to the legal aspects of TEM Electronics and does not apply by implication to other matters and, in particular, does not include the commercial aspects involving TEM Electronics and the adequacy of the steps and verification taken. To the extent and within our area of expertise in relation to Malaysian law, we have carried out such further review, enquiries and procedures as we have deemed relevant and considered necessary in connection with the Proposed Offering. |
| (c) | For the purposes of rendering this opinion, we have reviewed the Registration Statement prepared by the Company for the purpose of the Proposed Offering. |
| Consultant | Johore Resident Partners | Associates | ● | Advocates & Solicitors | ||
| Yap Siew Bee | Nicole Lee Shih En | Amirah Akmal Binti Zulkarnain | ● | Notary Public | ||
| Tan Khai Ling | Bor Neng Aun | ● | Registered Patent Agents | |||
| Carine Huang Kai Ling | ● | Registered Trademark Agents | ||||
| Senior Partner | Muar Resident Partner | Chin Hui Shan | ● | Registered Industrial Design Agents | ||
| Philip Koh Tong Ngee | Ong Kai Rou | Chong Pei Ying Choo Sheau Kee Eric Khor Keng San Goh Zhi En Lam Kah Yee |
3A07,
Block B, Phileo Damansara II 15 Jalan 16/11, Off Jalan Damansara 46350 Petaling Jaya, Selangor Malaysia | |||
| Partners | Senior Associates | Leong Su Yuan | ||||
| Adrian Koh Yeow York | Chen Ee Wern | Lim Hui Ying | T | +603-7956 8686 | ||
| Angeline Cheong May May | Chia Peck Yun | Lim Zheng Xin | ||||
| Christina Lau Zhi Yan | Fang Kai Loon | Lydia Chong Nien Chee | F | +603-7956 2208 Corporate, Property & Banking | ||
| Jocelyn Lim Yean Tse | Grace Tan Keng Sang | Lye Cheyenne | +603-7956 2209 Litigation & Dispute Resolution | |||
| Kamraj Nayagam | Jessica Teh Inn Kgee | Ng Woei Yan | E | general@mkp.com.my | ||
| Kenneth Chong Kheng Aik | Kong Pei Yin | Nur Ayu Asyikin Binti Mohd A’zmi | W | www.mkp.com.my | ||
| Lee Yee Peng | Lam Shi Yen | Rosemary Ting | ||||
| * | Also at: Johore Bahru (Wisma S P Setia Indah Walk Office) | |||||
| Lim Lee | Maya Gayathri Devaruban | Scarlett Chai Siu Shian | * | & Muar (Mega Commercial Centre Office) | ||
| Ling Wenny | Mendy Tan Man Ny | Shayne Low Siu Xuan | * | Please quote our reference when replying | ||
| Low Kin Sin | Poo Hao Yi | Snegaah Mohana Krishnan | * | Working hours 8:30 a.m. to 5:30 p.m., Mondays to Fridays | ||
| Pang Jia Ling | Rebecca Ong Chi Cheng | Tan Boon Chen | ||||
| Surialinda Ahmad | Prasana Selvam | Tan Eng Jun | ||||
| Yap Boon Hau | Tan Wai Kit | Tiew Kelly | ||||
| Yee Chew Yan | Vanessa Pan Shao Qi | Vanessa Liau Qi Xuan | ||||
| Yip Jia Hui | Yeap Chi Cheng | Vivian Cheng Xin Wei | ||||
| 16 March 2026 |  |
| B. | OPINION |
Based upon our scope of enquiries and role in connection with the Proposed Offering and our review of the Registration Statement provided by the Company and the assumptions set out in Schedule 1 hereto and subject to the qualifications set out in Schedule 2 hereto, we confirm that the statements set forth in the Registration Statement under the captions “Transfers of Cash To and From Our Subsidiaries”, “Enforceability of Civil Liabilities” and “Material Income Tax Considerations” as reproduced in Appendix herein are true and accurate in all material aspects, and that such statements constitute our opinions insofar as the same relates to the laws of Malaysia.
| C. | BENEFIT |
| (a) | This opinion is delivered solely for the purpose of and in connection with the Registration Statement publicly filed with the SEC on the date of this opinion and may not be used for any other purpose without our prior written consent. |
| (b) | We consent to a copy of this opinion or an extract hereof being provided to Nasdaq and SEC, any part of the contents of this opinion being disclosed in the Registration Statement and a copy of this opinion being made available for inspection as described in Exhibits 8.2 and 23.4 of the Registration Statement. We further consent to each reference to our name and all references thereto, in the form and context in which they are included in the Registration Statement. |
Yours faithfully,
for and on behalf of
m ah - k a m a r i y a h & p h i l i p k oh
| /s/ Yee Chew Yan |
Yee Chew Yan
Partner
Email : ycy@mkp.com.my
Direct tel. line : +603-7956 1704
Page 2
| 16 March 2026 | |
SCHEDULE 1
Assumptions
For the purposes of this opinion, we have made the following assumptions which we believe to be fair and reasonable and nothing has come to our attention that causes us to believe otherwise –
| (a) | that the information conveyed to us by officers and employees of TEM Electronics includes all of the relevant information within their knowledge concerning the investigations which are the subject matter of this opinion and such information was true and accurate in all material respects; |
| (b) | except where our enquiries or where we are aware of information which have given rise to contrary beliefs, that the statements (written or otherwise) made by the directors, officers and employees of TEM Electronics and representations or oral information provided by them and responses to the questions put to them by us have been true and accurate in all material respects and have contained no material omission; |
| (c) | that all opinions and views expressed by TEM Electronics or its respective agents or officers, employees and advisers are honestly held by them and that all such opinions and views expressed to us were when made and continue to be based on reasonable assumptions, and all statements of fact by any of the foregoing persons were when made and continue to be true, accurate, correct and not misleading in any way; |
| (d) | that the directors, officers and employees of TEM Electronics whom we interviewed were competent to answer our questions and that there were no other officers who we should have interviewed in relation to those questions; |
| (e) | that there were no documents other than those which were disclosed to us or otherwise supplied to us through any means including electronic mail correspondences (including those documents disclosed to us upon request) which relate to the items which we examined; |
| (f) | that any document or record submitted to us continues unamended and in full force and effect, and has not been varied, cancelled or superseded by some other document or agreement or action of which we are unaware; and |
| (g) | we have made such examination of the laws of Malaysia as currently applied by the courts of Malaysia as in our judgment is necessary for this opinion. We do not purport to be qualified to express an opinion, and we express no opinion in this opinion, as to the laws of any jurisdiction other than Malaysia. |
The making of each of the above assumptions indicates that we have assumed that each matter the subject of each assumption is true, correct and complete in every way. Nothing has come to our attention to lead us to believe that any of the foregoing assumptions are not correct, but where an assumption is stated to be made in this opinion, we have not, except where expressly otherwise indicated, made any independent investigation with respect to the subject matter of that assumption. No assumption is limited by any other assumption.
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| 16 March 2026 | |
SCHEDULE 2
Qualifications
The opinions expressed in this opinion are subject to the following qualifications:
| (a) | The role that we have performed as described in this opinion. |
| (b) | This opinion is strictly limited to the matters stated in it and does not apply by implication to any other matters. |
| (c) | Statements in this opinion as to the right or liability of a person to do any act, deed or thing in the present or future or both are based on the laws of Malaysia as at the date hereof. For matters not explicitly provided under the laws of Malaysia, the future interpretation, implementation and application of the specific requirements under the laws of Malaysia are subject to the final discretion of competent Malaysian legislative, administrative and judicial authorities, and there can be no assurance that the Malaysian legislative, administrative and judicial authorities will not ultimately take a view that is contrary to this opinion. |
| (d) | The laws of Malaysia referred to in the Registration Statement are laws and regulations publicly available and currently in force as at the date hereof and there is no guarantee that any of such laws and regulations, or the interpretation or enforcement thereof, will not be changed, amended or revoked in the future with or without retrospective effect. Our opinion is given on the basis that we have no obligation to notify any addressee of this opinion of any change in Malaysian law or its application after the date of this opinion. |
| (e) | We express no opinion about factual matters, save for those factual matters which also are the subject matter of any opinion given by us in this opinion. |
| (f) | Our opinion herein is limited to the matters stated herein and does not apply by implication to any other matters in connection with any contractual agreements and in particular, it does not include the commercial aspects of the transaction contemplated therein and the adequacy of the terms and conditions of any contractual agreements vis-à-vis the positions of the parties thereto. |
| (g) | Save where indicated in this opinion, we have not carried out any independent verification of the information supplied to us. |
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| 16 March 2026 | |
Appendix – Circle-ups of the relevant Malaysian law extracts in the Registration Statement under the captions “Transfers of Cash To and From Our Subsidiaries”, “Enforceability of Civil Liabilities” and “Material Income Tax Considerations”
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