ESG Report 2025

12 4.5 Materiality Assessment The United Laboratories conducted a materiality assessment during the Year to identify material ESG issues. This assessment helps the Group ensure that its business objectives and development direction remain aligned with stakeholder expectations and needs. The materiality assessment was carried out in three main stages: i. Based on the Group's industry and business nature, identifying a number of ESG-related issues that may have potential impacts on the business or stakeholders. ii. Inviting internal and external stakeholders of the Group to complete questionnaires to collect their views on the importance of ESG-related issues and to understand their expectations regarding the Group's response to and disclosure of ESG matters. iii. Analysing the results of valid questionnaires and preparing the following materiality matrix to determine the priority of ESG- related issues. Significance To The Group's Business Significance To Stakeholders 8 11 1 18 14 17 32 4 3 5 7 10 6 2 16 20 24 28 30 27 29 26 21 25 19 Important Highly Important Most Important Slightly important 22 31 12 13 33 9 23 15 ESG Materiality Matrix The United Laboratories International Holdings Limited 2025 Environmental, Social and Governance Report Environmental Labour Practices Operational Practices Community Investments