Vicplas International Ltd. has incorporated a wholly-owned subsidiary in Singapore (Subsidiary) on 13 February 2023. Details of the Subsidiary are as follows: Name of Subsidiary: FOREFRONT MEDICAL AMERICAS PTE. LTD. (FMA), Issued and Paid-Up Capital: USD 2.00 comprising of 2 ordinary shares.

Principal activities: Manufacturing and selling of medical devices. The incorporation of FMA is funded by internal resources and did not have any material impact on the Group's earnings per share and net tangible asset per share for the financial year ended 31 July 2023. None of the Directors or substantial shareholders of the Company has any interest, direct or indirect, in the incorporation of the FMA, save for their shareholdings in the Company.