The Certificate Verification Services (the “Services”) is provided by SGS Hong Kong Limited (“SGS”) pursuant to its General Conditions of Services, available on <a href='https://www.sgs.com/-/media/sgscorp/documents/corporate/technical-documents/legal-documents/conditions-of-services/sgs-cts-hong-kong-terms-and-conditions-a4-en-15-05.cdn.en.pdf' target='_blank'>https://www.sgs.com/-/media/sgscorp/documents/corporate/technical-documents/legal-documents/conditions-of-services/sgs-cts-hong-kong-terms-and-conditions-a4-en-15-05.cdn.en.pdf</a>. Attention is drawn to the limitation of liability, indemnification and jurisdiction issues as defined therein. Notwithstanding the foregoing: A certificate and/or document that is submitted by an Advertiser will be endorsed by SGS as authentic and valid upon the verification of the information (where applicable) below by SGS, basing on the (i) SGS’ know-how; (ii) information provided by the Advertiser; and (iii) reputable publicly available sources at the time the Services are provided: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Nature and title of the certificate and/or document; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Scope and type of certification and/or document; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Issuing authority of the certificate and/or document; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Issuance and expiry date of the certificate and/or document; and &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Image of the certificate and/or document. The Advertiser is responsible for providing any and all information about the certificate and/or document that may be required to complete the Services. Although SGS shall make every effort to ensure the accuracy and contemporariness of the information provided by the Advertiser and any such publicly available sources during performance of the Services, SGS has no control of and thus cannot guarantee the absolute accuracy and authenticity of such information. Therefore, SGS shall disclaim any and all liability for the accuracy of such information. The Services do not warrant that the goods and/or services of the Advertiser will meet any particular criteria of quality or performance. The Advertisers and any third party are responsible for their decisions to make whatever use of the results of the Services and shall accept all risks for any loss or damage of any kind that may occur. SGS accepts no liability for the consequences of any action taken or not taken on the basis of the results of the Services by the Advertisers and any third party. SGS provides the Services in a consulting basis. The Services does not constitute a legal opinion and they are no substitute for professional legal advice to ensure compliance of the Advertiser with the applicable laws and regulation. This Disclaimer has been translated into Chinese. If there is any inconsistency between the English version and the Chinese version, the English version shall prevail.

TÜV Rheinland 'Certificate Verification & On-Site Inspection Services' ("the Services") do not endorse, represent or warrant any product, process or service. The services only presents the documents, files and information which collected from audited enterprise of TÜV Rheinland Group, not including the subjective analysis of the enterprise status, legal advice, any suggestions related to legal issues, any compliance of local/international requirements and product testing compliance. The services only reflects our findings for the particular company in concern on the date and does not discharge or release the factory/sellers/suppliers from their commercial, legal or contractual obligations with buyers in respect of products provided by the factory/sellers/suppliers. Any reader other than the party for which the services has been specifically issued is hereby informed that the General Conditions of Service of TÜV Rheinland contain liability limitation provisions.

TUV Rheinland

TÜV SÜD 'Certificate Verification Services' ("the Services") do not endorse, represent or warrant any product, process or service. The services only presents the documents, files and information which collected from audited enterprise of TÜV SÜD Group, not including the subjective analysis of the enterprise status, legal advice, any suggestions related to legal issues, any compliance of local/international requirements and product testing compliance. The services only reflects our findings for the particular company in concern on the date and does not discharge or release the factory/sellers/suppliers from their commercial, legal or contractual obligations with buyers in respect of products provided by the factory/sellers/suppliers. Any reader other than the party for which the services has been specifically issued is hereby informed that the General Conditions of Service of TÜV SÜD contain liability limitation provisions.

TUV SUD

This Certificate Verification Service (hereinafter called “Verification”) is made solely on the basis of information and materials supplied by Advertiser (Applicant). Intertek relies exclusively on the accuracy and completeness of the information provided to us, and has not undertaken any separate verification of the information contained therein. Intertek provides no warranty and is not responsible for the authenticity, completeness and accuracy of the information. Intertek does not endorse, represent or warrant any product, process or service of the Advertiser. The Verification only reflects our findings for the Advertiser in concern on the date and does not discharge or release Advertiser from legal obligations and duties to any other person. The Verification is not intended to be a recommendation for any particular course of action, reader is responsible for acting as to see fit on the basis. Intertek accepts no responsibility to any parties whatsoever, following the issue of the information, for any matters arising. The Advertiser shall indemnify and hold harmless Intertek from and against any and all claims, suits, liabilities (including costs of litigation and attorney’s fees) arising, directly or indirectly, out of or in connection with the services provided. Except where explicitly agreed in writing, all work and services performed by Intertek is subject to our standard Terms and Conditions which can be obtained at our website: <a href="https://www.intertek.com/WorkArea/DownloadAsset.aspx?id=46796" download>Intertek Standard Terms and Conditions of Services (China)</a> . Intertek's responsibility and liability are limited to the terms and conditions of the Application Form.

INTERTEK

Remanufactured Battery Materials

ABR Co., Ltd.

ABR Co., Ltd. is a battery material recycling company specializing in direct recycling technology for lithium-ion batteries. We recover and remanufacture valuable battery materials from battery manufacturing scrap and end-of-life batteries, supporting the development of a more efficient and circular battery supply chain.

Unlike conventional hydrometallurgical and pyrometallurgical recycling methods, ABR’s direct recycling process is designed to preserve the crystal structure of active materials. This enables the recovery and regeneration of cathode and anode materials without fully breaking them down into their elemental forms.

ABR produces remanufactured cathode and anode materials, including NCM, LFP, LCO, graphite, and LTO. Our technology achieves material purity of over 99% and is designed to retain the value of recovered battery materials.

Our process is water-based, operates at relatively low temperatures, and does not use sulfuric acid. By reducing the need for complex chemical treatment and high-energy processing, ABR’s technology can help lower carbon emissions, wastewater generation, and manufacturing costs.

ABR provides solutions across the battery recycling value chain, including recycling services, the supply of remanufactured battery materials, technology licensing, and core equipment solutions. Our business model is designed to support battery manufacturers, material producers, recycling companies, and other industry partners seeking practical and scalable recycling solutions.

ABR is expanding its global business through technology validation, proof-of-concept projects, licensing discussions, and equipment supply opportunities in major battery markets.

Through its direct recycling technology, ABR aims to maximize the value of used battery materials, reduce reliance on newly mined resources, and contribute to the stable supply of critical battery materials.

ABR is committed to becoming a global technology partner in battery material recovery, remanufacturing, and resource circulation.

My Sourcing

ABR Co., Ltd.

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