ESG Report 2024

114 Environmental, Social and Governance Report 2024 The United Laboratories International Holdings Limited Our responsibility is to perform limited assurance in accordance with the International Standard on Assurance Engagements 3000 (Revised) – Assurance Engagements other than Audits or Reviews of Historical Financial Information. We express assurance conclusions with limited assurance on whether the Selected Key Performance Indicators in the 2024 ESG Report have been prepared in all material respects in accordance with the Reporting Criteria. Our Responsibilities Based on the procedures that SHINEWING Sustainability has performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Selected Key Performance Indicators are not prepared, in all material respects, in accordance with Reporting Criteria of the ESG Report. Limited Assurance Conclusion SHINEWING Sustainability Hong Kong rd 23 April, 2025 The procedures performed in a limited assurance engagement substantially vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Therefore the level of assurance obtained by limited assurance was less than reasonable assurance. We do not provide reasonable assurance that the Selected Key Performance Indicators in the 2024 ESG Report were disclosed in all material respects in accordance with the Reporting Criteria. Our assurance included identifying areas where Selected Indicators for 2024 may be materially misstated in the ESG Report, designing and implementing assurance procedures to address these identified areas, and obtaining evidence accordingly. The assurance procedures we carried out depend on our professional judgment and risk assessments of assurance. Within the scope of our work, SHINEWING Sustainability performed amongst others the following procedures: Interview the managers responsible for sustainability performance and data collection; Review the preparation process of the Selected Key Performance Indicators, including stakeholders engagement and materiality assessment; Verify the samples of the representative data and information selected, including review on conversion data and calculation as well as inspect the original data and supporting evidence of the data selected during the verification process; Perform analytical procedures over the Selected Key Performance Indicators; and Compare the definition as included in the Reporting Criteria against the definitions used by The United Laboratories to prepare the Selected Key Performance Indicators. • • • • • Assurance Approach This report is prepared for the Company's Board of Directors and is intended solely for that use. It shall not be used for any other purposes. We shall not assume or accept any responsibility to any other parties for the contents of this report. Usage Restrictions