Annual Report 2025

NOTESTOTHE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2025 104 The United Laboratories International Holdings Limited Annual Report 2025 17. PROPERTY, PLANT AND EQUIPMENT (Continued) The above items of property, plant and equipment less their residual values over their estimated useful lives, except for construction in progress, are depreciated on a straight-line basis at the following rates per annum: Leasehold land and buildings Over the lease term Plant and machinery 5% - 20% Furniture, fixtures and equipment 20% - 25% Motor vehicles 20% - 30% The carrying amount of land and buildings shown above comprises properties situated on: 2025 2024 RMB’000 RMB’000 Leasehold land and buildings in Hong Kong 54,617 57,363 Buildings in the PRC 4,651,617 3,340,025 4,706,234 3,397,388 Note: At 31 December 2025, the Group was in the process of obtaining the real estate ownership certificate for buildings in the PRC with an aggregate carrying amount of RMB358,295,000 (2024: RMB573,747,000).

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