CORPORATE GOVERNANCE REPORT Rex International Holding Limited 143 Whistle‑blowing Policy The Company has in place a whistle-blowing policy. The Company’s staff and any other persons may, in confidence, raise concerns about possible improprieties in matters of financial reporting or other matters relating to the Company and its officers by submitting to the AC a whistle-blowing report to whistleblowing@rexih.com (“Whistle-blowing Report”), as stated on the Company’s webpage: https://investor.rexih.com/whistle_blowing_policy.html. Information received will be treated with confidentiality and the identity of the whistle-blowers will be protected. Whistleblowing reports made in good faith will be handled and investigated by the AC Chairperson, who is an independent director. The whistle-blowing policy sets out the Company’s commitment to ensure the protection of the whistleblower’s identity and against any detrimental or unfair treatment against the whistleblower. All confidential information will only be available to the independent directors of the AC. The AC is responsible for oversight and monitoring of whistleblowing and has ensured that arrangements are in place for such concerns to be raised and independently investigated, and for appropriate follow-up action to be taken. The details of the policy have been disseminated and made available to all parties concerned in the Company’s code of conduct. There have not been any Whistle-blowing Reports during FY2025. Audit Committee Activities During the year, the AC reviewed the financial statements of the Group before the announcement of the Group’s half-year and full-year results. In the process, the AC reviewed the key areas of management’s estimates and judgement applied for key financial matters including impairment testing, adequacy of provisioning and disclosure, the application of critical accounting policies and any other significant matters that might affect the integrity of the financial statements. The AC has considered the report from the EA, including their findings on the key areas of audit focus. Significant matters that were discussed with Management and the EA have been included as key audit matters (“KAMs”) in the audit report for the financial year ended 31 December 2025. Refer to pages 164 to 167 of this Annual Report. In line with the terms of reference of the AC, the following activities were carried out by the AC during FY2025 in the discharge of its functions and duties including the deliberation and review of: • The unaudited half-year and full year financial results of the Group and announcements prior to submission to the Board for approval and release on the SGXNet; • The quarterly announcement on the use of funds / cash by mineral, oil and gas companies; • The internal and external audit plans in terms of their scope of audit prior to their commencement of their annual audit; • The EA’s report in relation to audit and accounting issues arising from the audit; • The IA’s finding report including internal control processes and procedures; • The adequacy and effectiveness of the Company’s system of risk management and internal controls, including financial, operational, compliance and information technology controls and reporting the findings to the Board; • The audited financial statements of the Group prior to submission to the Board of Directors for consideration and approval;
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