Independent Assurance Letter

Subject: Independent assurance letter on the Sustainability Report of Salik Company P.J.S.C for FY2024 along with QSZ assurance report reference number ‑ FO_QSZ_Assurance_Salik, v01_2025.05.09.

To the management of Salik Company P.J.S.C.

We, QSZ Certification Services LLC, have been engaged by Salik Company P.J.S.C. to provide independent limited assurance over selected sustainability disclosures in its Sustainability Report, 2024. This assurance is conducted in alignment with the Global Reporting Initiative (GRI) Standards and the Dubai Financial Market (DFM) ESG Reporting Guide (2023).

Salik’s Responsibilities

The Board of Directors of Salik Company P.J.S.C is responsible for overseeing the preparation of the Sustainability Report which complies with the requirements of the GRI along with the DFM Guide to ESG Reporting (2023) and for being satisfied that the Sustainability Report, taken as a whole, is fair, balanced and understandable. Salik’s Management is responsible for:

• Selecting and establishing the applicable reporting criteria.
• Preparing, measuring, presenting, and reporting the selected information in accordance with the applicable criteria.
• Publishing the applicable criteria at or before the time of publication of the sustainability disclosures.
• Designing, implementing, and maintaining internal processes and controls to ensure the information is free from material misstatement, including those arising from fraud or errors.
• Providing access to all relevant records, information, and explanations required for the independent assurance process.

Our Responsibilities

We, at QSZ Certification Services LLC, are responsible for:

• Planning and performing procedures to obtain sufficient evidence in order to express an independent limited assurance conclusion on the selected information. The assessors involved in the assurance process confirm that they are free from any conflicts of interest and have no prior relationships with Salik Company P.J.S.C.
• Communicating matters that may be relevant to the selected information to the appropriate party including identified or suspected non‑compliance with laws and regulations, fraud or suspected fraud, and bias in the preparation of the selected information.
• Reporting our conclusion in the form of an independent limited assurance report to the management of Salik Company P.J.S.C.

Assurance Conclusion and Key Findings

We conducted an independent assurance engagement in accordance with ISAE 3000 (Revised) to assess the accuracy and reliability of the reported information. Based on the procedures performed and evidence obtained, we conclude that the report has been prepared, in all material respects, in accordance with GRI Standard and DFM guide for ESG reporting (2023).

Our assurance procedures encompassed thorough data validation and source verification of Salik’s Sustainability Report’ 24. Any discrepancies uncovered were promptly addressed by Salik’s team and rectified during the review, ensuring the accuracy and completeness of the reported information.

Scope of Our Assurance Engagement

We provide independent limited assurance in accordance with the terms of engagement agreed upon with Salik Company P.J.S.C. Our assurance engagement covers the Salik’s Sustainability Report’24 for the period FY 2024. The engagement includes an assessment of the selected sustainability indicators, as outlined in the GRI standard and DFM Guide to ESG Reporting (2023) listed in the accompanying table.

Managing Director

(Dr. Sameer Kumar)

Date: 15 May 2025, Ref No.: QSZCS_Salik/1.0/09.05.2025