Code of Business Conduct

The Directors, officers and employees are required to observe and maintain high standards of integrity, and to comply with applicable laws, regulations and the Company’s policies.

Dealings in Securities

The Company has adopted an internal code of practice for securities transactions by all Directors, officers and employees of the Group in compliance with Rule 1207(19) of the Listing Manual.

In compliance with the above-mentioned Rule, Directors, officers and employees of the Group have been advised not to trade in the listed securities of the Company when in possession of unpublished price-sensitive information or on short-term considerations. Directors, officers and employees are also advised not to trade in the Company’s securities during the period commencing one month before the announcement of the Company’s half year and full year financial results and ending on the day of the announcement of the relevant results. All Directors, officers and managers are required to file with the Company regular reports on all their dealings in the listed securities of the Group during the financial year.

Material Contracts

There were no material contracts (including loans) of the Company or its subsidiaries involving the interests of the CEO, Directors or controlling shareholders, which subsisted at the end of the financial year or had been entered into since the end of the previous financial year.

Interested Person Transactions

The Company has adopted an internal policy regarding transactions with interested persons and has established procedures for the review and approval of such transactions.

All interested person transactions will be properly documented and submitted to the AC for half-yearly review to ensure that they are carried out on an arm’s length basis, on normal commercial terms and will not be prejudicial to the interests of the Company and its minority shareholders.

The Company has not obtained a general mandate from shareholders for IPT. There were no interested person transactions of S$100,000 and above during FY2026.

During FY2026, payments were made by the Executive Chairman and Director on behalf of the Company for the settlement of hosting costs using his personal credit card, in order to benefit from cash rebates and achieve overall cost savings on hosting expenses. This arrangement does not constitute an interested person transaction requiring announcement, as it does not fall within the scope of Rules 904(4) and 904(5) of the Listing Manual. Please refer to Note 29 of the Notes to the Financial Statements for further details.