SUSTAINABILITY STATEMENT Anticipated financial effects Over time, the financial effects of physical climate risks may become more pronounced if extreme rainfall and flooding events become more frequent or intense, increasing the likelihood of repeated service disruption and greater cumulative cost impacts. Under the SSP2-4.5 pathway referenced in Zetrix AI’s assessment, precipitation is projected to increase alongside the likelihood of more frequent extreme rainfall events, which can elevate flash flood risk conditions. For Zetrix AI, this could translate into a higher recurring cost base associated with protecting and maintaining physical touchpoints, strengthening business continuity readiness and increasing reliance on resiliency measures to minimise downtime during flood periods. Proposed actions such as enhancing Business Continuity Management (“BCM”) frameworks and strengthening flood resilience of physical infrastructure beyond kiosks are expected to require ongoing investment as part of long-term adaptation planning. Insurance costs may also rise over time if flood exposure and claims experience increase, potentially resulting in higher premiums or more restrictive coverage terms. For rising temperature risk, Zetrix AI anticipates that more frequent heat events could drive higher and more consistent cooling requirements across offices and critical IT environments, increasing energy consumption and operating expenditure over the medium to long term. While Zetrix AI has not recorded historical incidents specifically attributable to rising surface temperatures to date, it expects that unmanaged heat risk could increase indirect workforce wellbeing impacts and contribute to cost pressure, reinforcing the need for efficiency upgrades and heatwave preparedness measures. Climate Resilience Zetrix AI’s climate resilience approach focuses on practical measures to maintain operational continuity, protect critical assets, and safeguard employee welfare during adverse weather conditions. Given the Group’s digital operating model, Zetrix AI’s physical-risk mitigation priorities are centred mainly on extreme rainfall and flooding and rising temperatures. Extreme rainfall and flash floods Measure currently implemented Raised platforms for kiosks: Reduces exposure to floodwaters and minimises asset damage and downtime during flood events. Enhanced insurance coverage for flood-related losses: Strengthens financial protection against flood impacts and supports recovery planning. Flood safety drills and preparedness exercises: Improves staff readiness, response coordination and emergency preparedness during flood incidents. Future enhancements Enhanced BCM frameworks: Clearer escalation protocols, remote-working readiness, and coordinated response during flood-related disruptions. Strengthening flood resilience beyond kiosks: Flood-resilient measures for offices, service points and critical facilities, including improved site selection, protective fittings and infrastructure upgrades to reduce downtime. Rising temperatures and heat stress Zetrix AI has not recorded historical incidents specifically attributable to rising surface temperatures to date, but is strengthening preparedness given potential impacts on worker wellbeing/OSH and cooling-related operating costs. Future enhancements IoT-based environmental monitoring: Continuous tracking of temperature, humidity and equipment performance for early detection and preventive action. Thermal storage or solar-assisted cooling: Reduces peak-load cooling demand, manages operating costs and supports lower-emission cooling where feasible. IFRS S2 CLIMATE RELATED DISCLOSURES (cont’d) 148
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