How do I convert transform matrix from Unity to Unreal? Insights and Solutions Needed

Can I ask a question related to the process of converting projects from Unity to Unreal? (I am currently trying this.)
I am encountering issues with converting Unity’s transform matrix (Matrix 4x4) to Unreal’s transform matrix (FMatrix).

For instance, when creating transform matrix for the same position (10, 20, 30), rotation (30, 40, 50), and scale (1, 2, 3) in both Unity and Unreal, I end up with different 4x4 matrix. The issue does not seem to be resolved by simple methods like converting Unity’s coordinate system to Unreal’s ( X, Y, Z → X, Z, Y) nor by transposing from the column-major order to row-major order.

The mismatch seems to lie within the 3x3 matrix part of the transform matrix 4x4, which involves rotation and scale(without the row of translation). If you know the reason for this mismatch or have any advice, I would greatly appreciate it.