Our commitment to our employees' health and safety is guided by the Occupational Health and Safety Policy, which establishes guidelines to prevent injuries, mitigate risks, and ensure a safe and healthy work environment.

During 2025, the Accident Frequency Rate (AFR) was 1.67³, equivalent to 224 accidents. These results guide the prioritization of preventive measures and the strengthening of operational controls, with an emphasis on incident reduction and continuous improvement

KUO has an Occupational Safety and Health Management System that incorporates risk identification and assessment, training, indicator monitoring, and continuous improvement. At the operational level, it includes ongoing activities such as medical services, absence management, pre-employment medical exams, compliance with NOM-035-STPS-2018, inventory control of medical equipment, and strengthening of civil protection and safety brigades.

In addition, periodic assessments are conducted to systematically identify and evaluate risks to collaborator health and safety, which allows us to define and implement preventive and corrective action plans, as well as guidelines for timely response. In coordination with the Human Resources, Operations, and Safety departments, we strengthen preventive management through:

³ The figures presented correspond exclusively to subsidiary entities in which the Company holds a 100% ownership interest and does not include the proportional consolidation of joint ventures.

Collective health surveillance

Focused on specific risks in compliance with current regulations.

Assessment of exposure to risk factors

To identify possible links between working conditions and health impacts.

Implementation of preventive and corrective actions

Aimed at the continuous improvement of working conditions for employees.

Collaborator participation

in the identification, reporting, and management of risks.

We have a competitive, performance-based compensation model that recognizes individual and collective contributions to the achievement of the Group’s strategy. We also offer competitive salary levels for the workforce in our areas of influence as part of our talent attraction and retention strategy.

Our compensation plan is based on:

Equity and Competitiveness: salaries determined based on internal pay scales and periodic analyses of compensation surveys in the countries where we operate.

Performance and Results: compensation tied to the achievement of individual goals and the financial performance of the business.

Short- and Long-Term Incentives: variable compensation plans designed to drive sustainable value creation, which helps us to retain high-potential employees and key personnel.

Comprehensive Benefits and Perks: compliance with legal obligations and the provision of additional benefits that contribute to collaborator well-being.

Compensation is determined using an internal pay scale and complemented by a comparative market analysis of similar companies, specialized consulting firms, and peer groups in both the domestic and international markets, thereby ensuring competitiveness and internal equity.

We design and provide comprehensive compensation packages, combining a global approach with local implementation, enabling us to attract, retain, and motivate employees to drive development and achieve business strategies that create value for the company.

The variable compensation plan includes short- and long-term incentives that are aligned with the Company’s strategic objectives and are subject to review and approval by the Corporate Practices Committee, General Management, and the Chairman of the Board of Directors.

As part of our commitment to gender equality and work-life balance, we guarantee access to parental leave for all collaborators.

During 2025, 297⁴ collaborators used of this benefit; of those, 90% returned to their positions and 67% remain with the organization, reflecting the positive impact of these policies on talent retention.

Our Company offers a defined-contribution retirement plan, open to non-unionized collaborators at facilities on a voluntary basis. This plan includes periodic contributions from both the collaborator and the Company, determined based on age and length of service.

This plan encourages long-term financial planning and complements the benefits of public social security systems, allowing collaborators to access their accumulated funds upon retirement, in accordance with the established terms.

We fully respect our collaborators’ freedom of association and labor rights, in compliance with the Federal Labor Law and current labor reforms. We guarantee their right to join a union and elect their union representatives without interference, maintaining a stance of neutrality, respect, and constructive dialogue.

General working conditions, including internal policies, safety standards, management guidelines, and employment practices are applied consistently to all employees. Consequently, the terms and conditions for employees not covered by union agreements are not determined by such agreements.

There may be differences in benefits packages between unionized and non-unionized work arrangements, such as additional days off, a year-end bonus, or vacation time, depending on the terms of each applicable contract.

Our performance management process is comprehensive and includes self-assessments, evaluations by immediate supervisors, and peer feedback, enabling us to assess results and competencies in a structured and objective manner.

Based on these results, individual development plans are established, along with decisions related to promotions, salary adjustments, and training programs. Performance is directly linked to professional growth and the development of future skills, in alignment with the Group’s strategy.

The model recognizes professional contributions to the business through performance and fosters organizational development and engagement. At KUO, talent management is a key factor in business continuity; therefore, we implement comprehensive incentive programs and competitive career plans designed to boost productivity and innovation.