Annual Report 2025

NOTESTOTHE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2025 107 The United Laboratories International Holdings Limited Annual Report 2025 20. INTANGIBLE ASSETS Development cost Know-How Total RMB’000 RMB’000 RMB’000 (Note i) (Note ii) COST At 1 January 2024 237,049 47,100 284,149 Additions 94,727 – 94,727 At 31 December 2024 331,776 47,100 378,876 Additions 76,978 6,981 83,959 At 31 December 2025 408,754 54,081 462,835 AMORTISATION At 1 January 2024 104,795 27,435 132,230 Charge for the year 17,781 1,705 19,486 At 31 December 2024 122,576 29,140 151,716 Charge for the year 18,964 – 18,964 At 31 December 2025 141,540 29,140 170,680 IMPAIRMENT At 1 January 2024, 31 December 2024 and 2025 – 17,960 17,960 CARRYING AMOUNTS At 31 December 2025 267,214 6,981 274,195 At 31 December 2024 209,200 – 209,200