BASIS OF REPORT PREPARATION AND CONTENT DETERMINATION Zetrix AI has drawn from the following in determining content for inclusion in IAR2025: Disclosures Driven by Regulatory Requirements Material ESG Disclosures from an Impact Materiality Perspective Material ESG Disclosures from a Financial Materiality Perspective Information Explaining the Group’s Business Model Forward-Looking Information Other Useful Information Zetrix AI Considers the Following for IAR2025’s Content 1 2 3 4 5 6 Specifically, in reference to the flow of content, the sequencing and focus on Integrated Reporting Content Elements were driven by a strategic approach developed during a previous Integrated Reporting Strategy Workshop as well as material disclosure requirements based on the following IFRS Accounting Standards’ principle: Information is material if omitting, misstating or obscuring it could reasonably be expected to influence investor decisions. Progressively adopting a double materiality approach, IAR2025 looks to identify significant material topics that would impact financial value creation and the associated risks and opportunities for each topic. Disclosures on environmental, social and governance (“ESG”) material from an impact materiality perspective are also provided in the Sustainability Statement presented in IAR2025. These disclosures have set the foundation for Zetrix AI reporting thus far, as the Group embarks on embedding the NSRF into its reporting disclosures from FY2025 onwards, simultaneously promoting a gradual incorporation of IFRS S1 and IFRS S2 into how we report sustainability-related and climate-related risks and opportunities. IAR2025 has been reviewed and approved by the Management of Zetrix AI prior to publication. No assurance has been undertaken with regard to Integrated Reporting. Internal assurance shall be progressively adopted in subsequent years’ reporting. IAR2025 REPORTING SCOPE & BOUNDARY SCOPE IAR2025 provides disclosures pertaining to the business operations, activities, processes, employees and, where relevant, the supply chain of the Group. In addition, the following Global Reporting Initiative (“GRI”) reporting principles have also been applied in determining report content: stakeholder inclusiveness, sustainability context, completeness of information, balance, comparability, accuracy, timeliness, reliability and clarity. IAR2025 provides disclosures for the financial period of FY2025, which is the period commencing from 1 January 2025 to 31 December 2025. BOUNDARY An equity scope is applied whereby all operating entities of which Zetrix AI has a majority equity stake have been included in the report. In essence, the scope is applied to the listed entity and all subsidiaries in which Zetrix AI holds a majority ownership position of 51% or more. ABOUT THIS REPORT (cont’d) 04
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