AbCellera Biologics Inc.

Disclosure Controls and Procedures

Our “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, are designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures are designed to ensure that information required to be disclosed is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, to allow timely decisions regarding required disclosure. The Chief Executive Officer (CEO) and the Chief Financial Officer (CFO), with assistance from other members of management, have reviewed the effectiveness of our disclosure controls and procedures as of March 31, 2025 and, based on their evaluation, have concluded that the disclosure controls and procedures were effective as of such date.

Changes in Internal Control over Financial Reporting

The Company is in the process of implementing its new enterprise resource planning (“ERP”) system. In the three months ended March 31, 2025, we completed the implementation of the consolidated financial accounting module of the new ERP system. This module is designed to accurately maintain our financial records used to report operating results, replacing our previous core financial system. As a result of this implementation, we modified certain existing internal controls over financial reporting. The next phase of the ERP implementation will include the remaining modules, such as warehouse management and production manufacturing. The changes in processes and controls under the new ERP will continue to be subject to our evaluation of the operating effectiveness of internal control over financial reporting.

Except for the ongoing implementation of the ERP system, there were no changes in our internal controls over financial reporting that occurred during the quarter ended March 31, 2025, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.