ESG Report 2025

121 To the Board of Directors of The United Laboratories International Holdings Limited: SHINEWING Sustainability Advisory Services Limited (hereinafter referred to as "SHINEWING Sustainability" or "we") has been engaged by The United Laboratories International Holdings Limited (HKSE Stock Code: 3933) and its subsidiaries (collectively referred to as "The United Laboratories") to undertake an independent verification with limited assurance on the Environmental, Social and Governance Report 2025 (the "ESG Report"). The ESG Report set out the environmental and social performance of The United Laboratories from 1 January 2025 to 31 December 2025. The scope of the verification statement is limited to the data and information in the ESG Report. The United Laboratories selected several specified performance information in the ESG Report for the verification purpose, which included: • Scope 1 and Scope 2 greenhouse gas emissions data • Energy consumption data • Water consumption data • Employment data • Occupational health and safety data Our assurance work is limited to the above-selected key performance indicators (collectively referred to as "Specified Performance Information") . APPENDIX: VERIFICATION STATEMENT Reporting Criteria The Specified Performance Information are presented in accordance with the criteria set out under Reporting Standard, Principles and Scope" in the ESG Report ("Reporting Criteria"). Such Reporting Criteria are specifically designed for the purpose of the preparation of the Specified Performance Information included in the ESG Report and, as a result, those Specified Performance Information may not be suitable for another purpose. " Responsibilities of The United Laboratories The United Laboratories is responsible for the data collection, calculation, making estimates and preparation of the ESG Report. The United Laboratories is also responsible for implementing sound internal control procedures to ensure the content and presentation of the ESG Report are free from material errors. SHINEWING Sustainability Advisory Services Limited 17/F, Leighton Centre, 77 Leighton Road, Causeway Bay, Hong Kong SHINEWING Sustainability is responsible to provide an independent verification statement to stakeholders based on the scope and methodology described. We do not assume responsibility or accept liability to any other person for the contents of this report. Responsibilities of SHINEWING Sustainability SHINEWING Sustainability has 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 experience to conduct this engagement. Independence and Quality Control The United Laboratories International Holdings Limited 2025 Environmental, Social and Governance Report INDEPENDENT LIMITED ASSURANCE REPORT