FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 43 SUSTAINABILITY REPORT (CONT’D) Emission Factors Applied — FY2025 Reporting Year Scope Jurisdiction Factor Applied (FY2025) Source Scope 2 Taiwan 0.474 kgCO2e/kWh MOEA Year 113 / 2024 coefficient (one-year lag per MOEA practice) Scope 2 Malaysia (Peninsular) 0.740 kgCO2e/kWh Suruhanjaya Tenaga provisional GEF for year 2024, published 23 February 2026 Scope 2 Singapore 0.402 kgCO2/kWh EMA 2024 full-year grid emission factor Scope 1 Taiwan — diesel 2.679 kgCO2/litre MOEA Year 114 factors Scope 1 Taiwan —gasoline 2.201 kgCO2/litre MOEA Year 114 factors Scope 1 Malaysia / Singapore — diesel 2.68 kgCO2/litre IPCC 2006 Tier 1 default factors Scope 1 All — refrigerants (R22) GWP 1,760 (AR5, 100-yr) IPCC Fifth Assessment Report (AR5); consistent with UNFCCC/Paris Agreement reporting requirement Scope 1 All — refrigerants (R410A) GWP 2,088 (AR5, 100-yr) IPCC Fifth Assessment Report (AR5); consistent with UNFCCC/Paris Agreement reporting requirement Scope 2 location-based emissions are calculated using grid average emission factors published by the relevant national authorities — the MOEA, Year 113 / 2024 coefficient: 0.474 kgCO2e/kWh, one-year lag applied), Malaysia’s Suruhanjaya Tenaga (Peninsular: 0.740 kgCO2e/kWh, provisional GEF for year 2024, published 23 February 2026), and Singapore’s Energy Market Authority (EMA, 2024 full-year grid emission factor: 0.402 kgCO2/kWh). As Frontken does not currently hold renewable energy certificates or green power contracts, the market-based Scope 2 figure is calculated using the same emission factors as the location-based figure. This is consistent with GHG Protocol Scope 2 Guidance, which permits use of the location-based grid average factor as the market-based proxy where no residual mix emission factor is published for a jurisdiction. No residual mix emission factors are published for Taiwan, Malaysia, or Singapore; accordingly, the location-based grid average factor is applied as the market-based proxy for all three jurisdictions. In both cases, on-site solar generation reduces reported emissions by displacing grid electricity consumption — whether the energy is consumed directly at the facility or exported to the local network. 5.1.2 Scope 3 Emissions — Voluntary Disclosure by GHG Protocol Category Scope 3 data below is disclosed on a voluntary best-efforts basis. FY2025 is the first year in which a consistent Scope 3 boundary and methodology have been applied across GHG Protocol Categories 1–9, enabling meaningful year-on-year comparison going forward. Continued refinement of supplier activity data to reduce reliance on spend-based estimation is planned for FY2026. Cat. GHG Protocol Category FY2023 (tCO2e) FY2024 (tCO2e) FY2025 (tCO2e) 1 Purchased goods and services 6,486 7,823 7,110 2 Capital goods 28,951 29,072 31,090 3 Fuel- and energy-related activities (not in Scope 1/2) 3 145 28 4 Upstream transportation and distribution 0 0 0 5 Waste generated in operations 215 249 316 6 Business travel 290 261 301 7 Employee commuting 257 303 351
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