Scope 3 Emissions Scope 3 Category Emission Factor Source Changes from FY2024 and Assumptions Category 1 USEEIO v1.3 - Supply Chain Emission Factors with Margins Same EF source used in FY2024; there has also been a restatement for FY2024 figures as various activities under Category 1 were reclassified to be Category 2 as capital goods. Category 2 USEEIO v1.3 - Supply Chain Emission Factors with Margins Newly disclosed Category in FY2025. FY2024 to include new restated numbers that were previously classified under Category 1. Category 3 UK DEFRA 2025 - Category 4 EPA EF Hub 2025 - Category 5 UK DEFRA 2025 FY2025 is the first-year disclosure for Germany. All waste disposal methods are assumed to be incineration unless otherwise specified. Waste disposal methods for Oman are assumed to be via landfills. Category 6 UK DEFRA 2025 Same EF source as FY2024. LPA provided data from third-party providers. Other entities only disclosed Travel for flight, train and car rental. Category 7 Mode of transport for Singapore SEFR 2025 - Mode of transport for Germany, Norway and Oman UK DEFRA 2025 Where the vehicle type was not specified, it was assumed that a diesel-powered car was used. Category 10 It is assumed that all crude oil produced by Rex was sent to the refinery. Amount of CO2 emissions produced per barrel of crude refined Science direct article (Chemical Engineering Journal Advances, Vol. 8, 2021) Same EF used in FY2024. Average GHG intensity of the total oil and gas extracted from North Sea upstream fields, expressed in barrels of oil equivalent (boe) in 2021 S&P Global insights 2022 Industry data, newly disclosed in FY2025. Category 11 OECD 2025 Data has been updated to the latest figures, 2025. Category 15 Refer to EFs from Categories 4, 5, 10 and 11. For the Brage and Yme fields, Scope 1 data was provided by the operators. Rex International Holding Limited 109
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