APPENDIX: NOTES ON DATA REPORTING METHODOLOGY This section explains the calculation methodologies used in the computation of Rex’s energy and greenhouse gas (GHG) emissions data. Emissions Calculation Approach Rex adopts the Equity Approach, as outlined in the GHG Protocol Corporate Standard, to determine organisational boundaries. This attributes accountability for the GHG emissions from operations based on its percentage of equity share in that operation. See “GHG Emissions Boundary and Category Applicability” table below for more information. Energy Consumption Energy consumption within Rex includes both fuel (including Diesel and Petrol) and the use of electricity from the grid. Fuel Use Purchased Electrical Energy Use • Energy consumption is expressed in Terajoules (TJ). • Energy use is calculated using the Net Calorific Value as prescribed by IPCC Guidelines for National Greenhouse Gas Inventory (2006). a. Diesel b. Motor Gasoline • Energy consumption is expressed in Megawatt hours (MWh) and values are obtained directly from invoices. • Intensity metrics are expressed as Terajoules per million USD in revenue for the reporting year. GHG Emissions Scope 1 and Scope 2 Emissions Emission Factor Source Changes from FY2024 and Assumptions Scope 1 Default CO2, CH4 and N2O Emission Factor based on fuel type IPCC, AR6, 2023 - Scope 2 Electricity Singapore SEFR 2025 - Scope 2 Electricity Norway Scope 2 Location and Market based for Norway electricity retrieved from the LPA Environment Report 2025, from NVE Climate declaration. - Scope 2 Electricity Germany EEA First year disclosure for Germany Scope 2 Heating Germany UBA Scope 2 Electricity Oman IEA The emission factor source was updated in FY2025. FY2024 calculations were based on IPCC emission factors. 108 Annual Report 2025
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