ESG Report 2024

113 Environmental, Social and Governance Report 2024 The United Laboratories International Holdings Limited To the Board of Directors of The United Laboratories International Holdings Limited: We have been engaged to perform a limited assurance engagement on Selected 2024 Key Performance Indicators in the 2024 Environmental, Social and Governance Report (the "ESG Report") prepared by The United Laboratories International Holdings Limited ("The United Laboratories"). Key Performance Indicators This report implements a limited assurance verification procedure for the selected key data of The United Laboratories' 2024 ESG Report as selected below: • Scope 1 and Scope 2 greenhouse gases emission data • Electricity consumption data • Water consumption data • Employment data • Occupational health and safety data Our assurance was with respect to the Selected Key Performance Indicators for the year 2024 in the ESG report only. Any information from 2023 and prior years is not within the scope of our work. APPENDIX: VERIFICATION STATEMENT Reporting Criteria The Selected Key Performance Indicators are presented in accordance with the criteria set out under “ABOUT THIS REPORT” in the ESG Report (“Reporting Criteria”). Responsibilities of The United Laboratories The United Laboratories is responsible for preparing the selected Environmental, Social, and Governance data in accordance with the Reporting Criteria. This responsibility includes designing, implementing, and maintaining internal controls related to the preparation of the selected Environmental, Social, and Governance data to ensure that there are no material misstatements due to fraud or error. SHINEWING Sustainability Advisory Services Limited 17/F, Leighton Centre, 77 Leighton Road, Causeway Bay, Hong Kong The absence of a significant body of established practice on which to draw to evaluate and measure non-financial information allows for different, but acceptable, measures and measurement techniques and can affect comparability between entities. Further, greenhouse gas quantification is subject to inherent uncertainty because of incomplete scientific knowledge used to determine emissions factors and the values needed to combine emissions of different gases. Inherent Limitations SHINEWING Sustainability have maintained our independence with reference to the Code of Ethics for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants. We have also taken reference to Hong Kong Standard on Quality Management 1 (HKSQM 1), Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, and maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. We have the required competencies and experienced to conduct this engagement. Our Independence and Quality Management INDEPENDENT LIMITED ASSURANCE REPORT