Stock Code: 3002

AHOKU

AHOKU ELECTRONIC COMPANY

2026 Annual General Shareholders’ Meeting Meeting Handbook

Convening Means: Physical Shareholders’ Meeting

Time: 9:00 a.m., Tuesday, June 9, 2026

Venue: 5F-1, No.92, Sec.1, Nei-Hu Rd., Nei-Hu Dist., Taipei City, Taiwan

(This English translation is prepared in accordance with the Chinese version and is for reference purposes only. If there are any inconsistency between the Chinese original and this English translation, the Chinese version shall prevail.)

Table of Contents

Page No.

I. Meeting Procedures ... 1
II. Meeting Agenda ... 2
Report Items ... 3
Ratification Items ... 4
Discussion Items ... 5
Extemporary Motions ... 5
Adjournment ... 5

III. Attachments
1. 2025 Business Report ... 6
2. Audit Committee’s Review Report ... 8
3. Independent Auditors’ Report and 2025 Financial Statements ... 9
4. 2025 Earnings Distribution Table ... 30
5. Comparison Table for Amendment to the “Procedures for Acquisition or Disposal of Assets” ... 31

IV. Appendices
1. Articles of Incorporation ... 35
2. Rules and Procedures of Shareholders’ Meeting ... 44
3. Shareholding of All Directors ... 49
4. Other Explanation ... 50

AHOKU ELECTRONIC COMPANY

2026 Annual General Shareholders' Meeting Procedures

I. Call the Meeting to Order
II. Chairman Remarks
III. Report Items
IV. Ratification Items
V. Discussion Items
VI. Extemporary Motions
VII. Adjournment

AHOKU ELECTRONIC COMPANY

2026 Annual General Shareholders’ Meeting Agenda

Convening Means: Physical Shareholders’ Meeting
Time: 9:00 a.m., Tuesday, June 9, 2026
Venue: 5F-1, No.92, Sec.1, Nei-Hu Rd., Nei-Hu Dist., Taipei City, Taiwan

I. Call the Meeting to Order (Report the attendance)

II. Chairman Remarks

III. Report Items
1. 2025 Business Report
2. Audit Committee’s Review Report on the 2025 Financial Statements
3. Report on Distribution of the 2025 Employees’ Compensation and Directors’ Remuneration
4. Report on Distribution of the Cash Dividends from 2025 Earnings

IV. Ratification Items
1. Adoption of the 2025 Business Report and Financial Statements
2. Adoption of the Proposal for Distribution of 2025 Earnings

V. Discussion Items
1. Amendment to the “Procedures for Acquisition or Disposal of Assets”

VI. Extemporary Motions

VII. Adjournment

Report Items

Item No.1: 2025 Business Report.

Explanation: please refer to Attachment 1 (page 6 to page 7) of this Handbook for the 2025 Business Report.

Item No.2: Audit Committee’s Review Report on the 2025 Financial Statements.

Explanation: please refer to Attachment 2 (page 8) of this Handbook for the Audit Committee’s Review Report.

Item No.3: Report on Distribution of the 2025 Employees’ Compensation and Directors’ Remuneration.

Explanation:

According to Article 25 of the “Articles of Incorporation”: “If the Company has profit at the end of each fiscal year, the Company shall allocate 4% to 8% of profit as employees’ compensation and no more than 5% of profit as directors’ remuneration, and no less than 4% of the amount of employees’ compensation shall be allocated for the compensation of grassroots employees.”
For fiscal year 2025, the Company proposes to allocate 6% of profit, equivalent to NT$2,641,399, as compensation to employees and 3% of profit, equivalent to NT$1,320,670, as remuneration to directors. Both allocations will be disbursed in cash. It is proposed that approximately 19.5% of the aforementioned employees’ compensation, amounting to NT$515,000, be allocated as compensation to grassroots employees.
The allocated amount for employees’ compensation and directors’ remuneration are consistent with expenses recognized in fiscal year 2025.

Item No.4: Report on Distribution of the Cash Dividends from 2025 Earnings.

Explanation:

In accordance with Article 25 of the “Articles of Incorporation”, the Board of Directors’ resolution was authorized to have the profit distributable as dividends and bonuses in whole or in part distributed in the form of cash and reported to the Shareholders’ Meeting.

Cash dividends amounting to NT$33,646,470 were distributed to shareholders at NT$0.33 per share. The cash dividends are calculated up to one NT dollar. Any amount less than one NT dollar will be rounded down. The sum of any such rounded-down will be recognized as the other non-operating income of the Company.
This proposal has been approved by the Board of Directors and authorized the Chairman to decide the ex-dividend date, date of issuance and other relevant matters. Furthermore, in the event of changes in the outstanding shares of the Company's common stock affecting the dividend distribution ratio, the Chairman is also authorized to adjust the dividends to be distributed to each share within foresaid amount and to proceed on the relevant matters.

Ratification Items

Item No.1: (Proposed by the Board of Directors)

Proposal: Adoption of the 2025 Business Report and Financial Statements.

Explanation:

The Company’s 2025 Financial Statements were approved by the Board of Directors, and audited by Certified Public Accountant Yu, Meng-Kuei and Certified Public Accountant Liao, Wan-I of Deloitte & Touche. The aforementioned Financial Statements together with the Business Report have been reviewed by the Audit Committee. Audit Committee’s Review Report is provided herein.
Please refer to Attachment 1 (page 6 to page 7) of this Handbook for the 2025 Business Report.
Please refer to Attachment 3 (page 9 to page 29) of this Handbook for the Independent Auditors’ Report and 2025 Financial Statements.

Resolution:

Item No.2: (Proposed by the Board of Directors)
Proposal: Adoption of the Proposal for Distribution of 2025 Earnings.

Explanation:
1. The 2025 Earnings Distribution Table was approved by the Board of Directors and reviewed by the Audit Committee.
2. Please refer to Attachment 4 (page 30) of this Handbook for the 2025 Earnings Distribution Table.

Resolution:

Discussion Items

Item No.1: (Proposed by the Board of Directors)
Proposal: Amendment to the “Procedures for Acquisition or Disposal of Assets”.

Explanation:
1. To comply with amendment to “Regulations Governing the Acquisition and Disposal of Assets by Public Companies” issued by the Financial Supervisory Commission R.O.C. (Taiwan) (Rule No. 1140383333) on July 24, 2025, it is proposed to amend the Company’s “Procedures for Acquisition or Disposal of Assets”.
2. Please refer to Attachment 5 (page 31 to page 34) of this Handbook for the Comparison Table for Amendment to the “Procedures for Acquisition or Disposal of Assets”.

Resolution:

Extemporary Motions

Adjournment

Attachment 1

2025 Business Report

1. Results of Implementation of Business Plan

The consolidated operating revenue of the Company in 2025 was NT$690,271 thousand. The consolidated net profit was NT$32,998 thousand, and the earnings per share was NT$0.36. The operating performance is described as follows:

Unit: NT$ thousand

Item	2025	2024	Increase (decrease)	Percentage in increase (decrease)
Operating revenue	690,271	591,170	99,101	16.76%
Gross profit	126,299	126,131	168	0.13%
Operating expenses	170,137	156,192	13,945	8.93%
Operating loss	(43,838)	(35,246)	(8,592)	24.38%
Non-operating income and expenses	79,548	41,957	37,591	89.59%
Profit before income tax	35,710	6,711	28,999	432.11%
Net profit	32,998	4,401	28,597	649.78%

2. Execution of the Budget

The Company didn't release any financial forecast in 2025, so it is not applicable.

3. Financial Revenue and Expenses and Profitability Analysis

Item		2025	2024
Financial structure	Debt ratio (%)	25.18	24.96
	Ratio of long-term capital to property, plant and equipment (%)	564.02	561.95
Solvency	Current ratio (%)	936.64	969.87
	Quick ratio (%)	766.76	803.52
Profitability	Return on assets (%)	0.36	0.30
	Return on equity (%)	2.76	0.41
	Net profit ratio (%)	5.28	0.89
	Earnings per share (NT$)	0.36	0.05

Status of Research and Development

For the sake of consolidating the Company's competitive advantages and maintaining its strengths on the market, the Company spares no effort in research, development, and innovation. In 2025, R&D expenses were NT$46,271 thousand which accounted for 6.70% of the consolidated operating revenue. In the future R&D aspect, in addition to making effort in the advancement of core technologies to reinforce the momentum of R&D, the Company also will actively grasp the development trends and business opportunities of new products and technologies, and continues to invest resources in growth potential or high-end niche products, in order to enhance the Company's product competitiveness and market shares, and then to drive the continued growth of company operations.

Chairman: Li, Kuang-Hao
Manager: Li, Kuang-Hao
Accounting Supervisor: Cheng, Yi-Shan

Attachment 2

AHOKU ELECTRONIC COMPANY

Audit Committee’s Review Report

The Board of Directors has prepared the Company’s 2025 Business Report, Financial Statements and Proposal for Distribution of Earnings. The 2025 Financial Statements were audited by Certified Public Accountant Yu, Meng-Kuei and Certified Public Accountant Liao, Wan-I of Deloitte & Touche and issued an Independent Auditors’ Report. The 2025 Business Report, Financial Statements and Proposal for Distribution of Earnings have been checked by the Audit Committee and no irregularities were found. According to Article 14-4 of the Securities and Exchange Act and Article 219 of the Company Act, we hereby submit this review report for your consideration.

Submit to

2026 Annual General Shareholders’ Meeting, AHOKU ELECTRONIC COMPANY

Convener of the Audit Committee: Wu, En-Ming

March 6, 2026

Attachment 3

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders

Ahoku Electronic Company

Opinion

We have audited the accompanying consolidated financial statements of Ahoku Electronic Company and its subsidiaries (the "Group"), which comprise the consolidated balance sheets as of December 31, 2025 and 2024, and the consolidated statements of comprehensive income, changes in equity and cash flows for the years then ended, and the notes to the consolidated financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as of December 31, 2025 and 2024, and its consolidated financial performance and its consolidated cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC), and SIC Interpretations (SIC) endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group in accordance with the Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, we do not provide a separate opinion on these matters.

Key audit matters for the Group’s consolidated financial statements for the year ended December 31, 2025 are stated as follows:

Authenticity of sales revenue

Refer to Note 4(12) to the consolidated financial statements for the related accounting policy on revenue recognition.

Management is under pressure to meet its targets, and therefore the auditing standards presume that there is a risk of fraud in revenue recognition. Therefore, we deemed the authenticity of sales revenue from key customers and major new customers as a significant risk and key audit matter for the current year.

Our audit procedures for above sales revenue included as following:

We obtained an understanding and tested the design and operating effectiveness of the internal controls relevant to revenue recognition and collection.
For sales revenue with the above-mentioned risk of characteristics, we examined the external documents and recovery of receivables, and verified that such transactions did occur. We also verified that the settlement of payments of major customers was consistent with the payment terms.
For sales revenue with the above-mentioned risk of characteristics, we checked for significant sales return and discount of the aforementioned sales after December 31, 2025, and we confirmed that no significant misstatements of revenue were found from the aforementioned customers.

Other Matter

We have also audited the parent company only financial statements of Ahoku Electronic Company as of, and for the years ended December 31, 2025 and 2024 on which we have issued an unmodified opinion.

Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and IFRS, IAS, IFRIC, and SIC endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, management is responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going

10 -

concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

Those charged with governance, including the audit committee, are responsible for overseeing the Group’s financial reporting process.

Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the auditing standards generally accepted in the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.

As part of an audit in accordance with the auditing standards generally accepted in the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
11 -

Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision, and performance of the group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements for the year ended December 31, 2025 and are therefore the key audit matters. We describe these matters in our auditors' report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

The engagement partners on the audit resulting in this independent auditors' report are Yu, Meng-Kuei and Liao, Wan-I

Deloitte & Touche
Taipei, Taiwan
Republic of China

March 9, 2026

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such consolidated financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors' report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors' report and consolidated financial statements shall prevail.

12 -

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025		2024
ASSETS	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Notes 4 and 6)	$ 656,939	35	$ 452,097	23
Financial assets at fair value through profit or loss (Notes 4 and 7)	34,425	2	86,887	4
Financial assets at fair value through other comprehensive income (Notes 4, 8 and 10)	433,475	23	537,112	27
Financial assets at amortized cost (Notes 4, 9 and 33)	87,580	4	183,782	9
Notes receivable (Notes 4, 11 and 24)	2,334	-	5,109	-
Accounts receivable (Notes 4, 11 and 24)	112,788	6	137,423	7
Other receivables (Notes 4 and 11)	9,254	-	14,794	1
Other receivables - related parties (Note 32)	102	-	106	-
Current tax assets (Note 26)	38	-	1,916	-
Inventories (Notes 4 and 12)	277,342	15	278,807	14
Prepayments (Note 32)	19,097	1	15,295	1
Other current assets	1,101	-	1,310	-
Total current assets	1,634,475	86	1,714,638	86
NON-CURRENT ASSETS
Property, plant and equipment (Notes 4 and 14)	227,824	12	240,303	12
Right-of-use assets (Notes 4 and 15)	14,457	1	14,540	1
Investment properties (Notes 4 and 16)	2,825	-	2,911	-
Intangible assets (Notes 4 and 17)	2,214	-	1,166	-
Deferred tax assets (Notes 4 and 26)	4,164	-	4,805	1
Net defined benefit assets (Notes 4 and 22)	1,607	-	829	-
Other non-current assets (Note 18)	6,631	1	4,023	-
Total non-current assets	259,722	14	268,577	14
TOTAL	$1,894,197	100	$1,983,215	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term borrowings (Notes 19 and 33)	$ 24,564	1	$ 24,564	1
Contract liabilities (Note 24)	3,231	-	3,602	-
Notes payable (Note 20)	509	-	907	-
Accounts payable (Note 20)	54,773	3	76,089	4
Lease liabilities (Notes 4 and 15)	630	-	-	-
Other payables (Note 21)	66,071	4	58,626	3
Other payables - related parties (Note 32)	17,930	1	12,340	1
Current tax liabilities (Note 26)	4,548	-	25	-
Other current liabilities	2,248	-	637	-
Total current liabilities	174,504	9	176,790	9
NON-CURRENT LIABILITIES
Deferred tax liabilities (Notes 4 and 26)	301,170	16	315,064	16
Net defined benefit liabilities (Notes 4 and 22)	963	-	2,847	-
Guarantee deposits	255	-	255	-
Total non-current liabilities	302,388	16	318,166	16
Total liabilities	476,892	25	494,956	25
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE COMPANY (Note 23)
Ordinary shares	1,020,000	54	1,020,000	51
Capital surplus	26,555	1	16,709	1
Retained earnings
Legal reserve	200,953	11	200,188	10
Special reserve	-	-	63,549	3
Unappropriated earnings	38,911	2	8,865	1
Total retained earnings	239,864	13	272,602	14
Other equity	(936)	-	53,332	3
Treasury shares	(507)	-	(12,255)	(1)
Total equity attributable to shareholders of the Company	1,284,976	68	1,350,388	68
NON-CONTROLLING INTERESTS (Note 13)	132,329	7	137,871	7
Total equity	1,417,305	75	1,488,259	75
TOTAL	$1,894,197	100	$1,983,215	100

The accompanying notes are an integral part of the consolidated financial statements.

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
OPERATING REVENUE (Notes 4, 24 and 32)
Sales revenue	$ 694,814	101	$ 595,488	101
Service revenue	-	-	132	-
Less: Sales returns and allowances	( 4,543 )	( 1 )	( 4,450 )	( 1 )
Total operating revenue	690,271	100	591,170	100
OPERATING COSTS (Notes 12 and 25)	563,972	82	465,039	79
GROSS PROFIT	126,299	18	126,131	21
OPERATING EXPENSES (Notes 11, 25 and 32)
Selling and marketing expenses	60,547	9	50,930	9
General and administrative expenses	63,345	9	62,206	10
Research and development expenses	46,271	6	43,245	7
Expected credit reversal gain	( 26 )	-	( 189 )	-
Total operating expenses	170,137	24	156,192	26
OTHER OPERATING INCOME AND EXPENSES, NET (Note 25)	-	-	( 5,185 )	( 1 )
OPERATING LOSS	( 43,838 )	( 6 )	( 35,246 )	( 6 )
NON-OPERATING INCOME AND EXPENSES
Interest income (Note 25)	41,043	6	46,427	8
Rental income	1,288	-	1,306	-
Dividend income	1,952	-	443	-
Other income	7,364	1	2,435	-

(Continued)

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
Valuation gain (loss) on financial assets at fair value through profit or loss	$ 13,006	2	($ 850)	-
Net gain (loss) on disposal of financial assets	11,006	2	( 385)	-
Net gain (loss) on foreign currency exchange (Note 25)	9,979	1	( 6,017)	( 1)
Other losses(Note 25)	( 5,321)	( 1)	( 809)	-
Interest expenses (Notes 25 and 32)	( 769)	-	( 593)	-
Total non-operating income and expenses	79,548	11	41,957	7
PROFIT BEFORE INCOME TAX	35,710	5	6,711	1
INCOME TAX EXPENSE (Notes 4 and 26)	( 2,712)	-	( 2,310)	-
NET PROFIT	32,998	5	4,401	1
OTHER COMPREHENSIVE INCOME (LOSS)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans (Note 22)	1,927	-	2,558	-
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translating the financial statements of foreign operations	( 62,865)	( 9)	104,988	18
Unrealized gain (loss) on investments in debt instruments at fair value through other comprehensive income	6,097	1	18,071	3
Other comprehensive income (loss) for the year, net of income tax	( 54,841)	( 8)	125,617	21
				(Continued)

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
TOTAL COMPREHENSIVE INCOME (LOSS) FOR THE YEAR	($ 21,843)	( 3 )	$ 130,018	22
NET PROFIT (LOSS) ATTRIBUTABLE TO
Owners of the Company	$ 36,423	5	$ 5,265	1
Non-controlling interests	( 3,425)	-	( 864)	-
	$ 32,998	5	$ 4,401	1
TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO:
Owners of the Company	($ 16,301)	( 2 )	$ 124,534	21
Non-controlling interests	( 5,542)	( 1 )	5,484	1
	($ 21,843)	( 3 )	$ 130,018	22
EARNINGS PER SHARE (Note 27)
Basic	$ 0.36		$ 0.05
Diluted	$ 0.36		$ 0.05

The accompanying notes are an integral part of the consolidated financial statements.

(Concluded)

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AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Equity Attributable to Shareholders of the Company
	Ordinary Shares (Note 23)	Capital Surplus (Note 23)	Retained Earnings (Note 23)			Other Equity (Note 23)		Treasury Shares (Note 23)	Total	Non-controlling Interests (Note 13)	Total Equity
			Legal Reserve	Special Reserve	Unappropriated Earnings	Exchange Differences on Translation of the Financial Statements of Foreign Operations	Unrealized Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income
BALANCE AT JANUARY 1, 2024	$1,020,000	$15,111	$198,986	$84,042	$14,052	($22,875)	($40,674)	($19,634)	$1,249,008	$132,387	$1,381,395
Appropriation and distribution of 2023 earnings
Legal reserve	-	-	1,202	-	(1,202)	-	-	-	-	-	-
Special Reserve	-	-	-	(20,493)	20,493	-	-	-	-	-	-
Cash dividends to the Company's shareholders - NT$0.32 per share	-	-	-	-	(32,131)	-	-	-	(32,131)	-	(32,131)
	-	-	1,202	(20,493)	(12,840)	-	-	-	(32,131)	-	(32,131)
Net profit (loss) for the year ended December 31, 2024	-	-	-	-	5,265	-	-	-	5,265	(864)	4,401
Other comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	2,388	98,810	18,071	-	119,269	6,348	125,617
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	7,653	98,810	18,071	-	124,534	5,484	130,018
Treasury shares transferred to employees	-	1,598	-	-	-	-	-	7,379	8,977	-	8,977
BALANCE AT DECEMBER 31, 2024	1,020,000	16,709	200,188	63,549	8,865	75,935	(22,603)	(12,255)	1,350,388	137,871	1,488,259
Appropriation and distribution of 2024 earnings
Legal reserve	-	-	765	-	(765)	-	-	-	-	-	-
Special Reserve	-	-	-	(63,549)	63,549	-	-	-	-	-	-
Cash dividends to the Company's shareholders - NT$0.7 per share	-	-	-	-	(70,705)	-	-	-	(70,705)	-	(70,705)
	-	-	765	(63,549)	(7,921)	-	-	-	(70,705)	-	(70,705)
Net profit (loss) for the year ended December 31, 2025	-	-	-	-	36,423	-	-	-	36,423	(3,425)	32,998
Other comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	1,544	(60,365)	6,097	-	(52,724)	(2,117)	(54,841)
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	37,967	(60,365)	6,097	-	(16,301)	(5,542)	(21,843)
Treasury shares transferred to employees	-	9,846	-	-	-	-	-	11,748	21,594	-	21,594
BALANCE AT DECEMBER 31, 2025	$1,020,000	$26,555	$200,953	$-	$38,911	$15,570	($16,506)	($507)	$1,284,976	$132,329	$1,417,305

The accompanying notes are an integral part of the consolidated financial statements.

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before income tax	$ 35,710	$ 6,711
Adjustments for:
Depreciation expenses	14,544	16,155
Amortization expenses	738	883
Expected credit reversal gain	( 26 )	( 189 )
Net loss (gain) on fair value changes of financial assets at fair value through profit or loss	( 13,006 )	850
Interest expenses	769	593
Compensation cost of share-based payment transactions	9,846	1,598
Interest income	( 41,043 )	( 46,427 )
Dividend income	( 1,952 )	( 443 )
Loss on disposal and scrapping of property, plant and equipment	-	18
Net loss (gain) on disposal of financial assets	( 11,006 )	385
Provision for impairment loss and obsolescence of inventory	259	290
Unrealized gain on foreign currency exchange	( 1,289 )	( 496 )
Changes in operating assets and liabilities
Notes receivable	2,612	( 459 )
Accounts receivable	24,614	( 25,007 )
Other receivables	1,197	( 2,349 )
Other receivables - related parties	4	( 6 )
Inventories	( 6,308 )	( 37,996 )
Prepayments	( 3,802 )	( 615 )
Other current assets	209	( 38 )
Contract liabilities	110	( 918 )
Notes payable	( 398 )	149
Accounts payable	( 18,927 )	16,601
Other payables	7,329	5,832
Other payables - related parties	( 359 )	( 32 )
Other current liabilities	1,611	223
Net defined benefit assets and liabilities	( 735 )	( 2,951 )
Cash generated from operations	701	( 67,638 )
Income tax paid	( 9,564 )	( 5,533 )
Net cash used in operating activities	( 8,863 )	( 73,171 )

(Continued)

18 -

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of financial assets at fair value through other comprehensive income	($ 231,775)	($ 204,883)
Proceeds from disposal of financial assets at fair value through other comprehensive income	329,669	188,415
Decrease in financial assets at amortized cost	81,176	85,203
Purchases of financial assets at fair value through profit or loss	( 166,110)	( 23,713)
Proceeds from disposal of financial assets at fair value through profit or loss	229,107	-
Purchases of property, plant and equipment (Note 29)	( 4,601)	( 8,885)
Increase in refundable deposits	( 1,330)	-
Purchases of intangible assets	( 1,791)	( 892)
Interest received	44,907	48,176
Dividends received	1,952	443
Net cash generated from investing activities	281,204	83,864
CASH FLOWS FROM FINANCING ACTIVITIES
Increase in other payables - related parties	6,000	6,841
Repayment of the principal portion of lease liabilities	( 621)	( 631)
Cash dividends paid	( 70,705)	( 32,131)
Treasury shares transferred to employees	11,748	7,379
Interest paid	( 769)	( 593)
Net cash used in financing activities	( 54,347)	( 19,135)
EFFECTS OF EXCHANGE RATE CHANGES	( 13,152)	29,520
NET INCREASE IN CASH AND CASH EQUIVALENTS	204,842	21,078
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	452,097	431,019
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 656,939	$ 452,097

The accompanying notes are an integral part of the consolidated financial statements.

(Concluded)

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders

Ahoku Electronic Company

Opinion

We have audited the accompanying parent company only financial statements of Ahoku Electronic Company (the "Company"), which comprise the parent company only balance sheets as of December 31, 2025 and 2024, and the parent company only statements of comprehensive income, changes in equity and cash flows for the years then ended, and the notes to the parent company only financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying parent company only financial statements present fairly, in all material respects, the accompanying parent company only financial position of the Company as of December 31, 2025 and 2024, and its parent company only financial performance and its parent company only cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Parent Company Only Financial Statements section of our report. We are independent of the Company in accordance with the Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the parent company only financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the parent company only financial statements as a whole, and in forming our opinion thereon, we do not provide a separate opinion on these matters.

20 -

Key audit matters for the Company’s parent company only financial statements for the year ended December 31, 2025 are stated as follows:

Authenticity of sales revenue

Refer to Note 4(12) to the parent company only financial statements for the related accounting policy on revenue recognition.

Management is under pressure to meet its targets, and therefore the auditing standards presume that there is a risk of fraud in revenue recognition. Therefore, we deemed the authenticity of sales revenue from key customers as a significant risk and key audit matter for the current year.

Our audit procedures for above sales revenue included as following:

We obtained an understanding and tested the design and operating effectiveness of the internal controls relevant to revenue recognition and collection.
For sales revenue with the above-mentioned risk of characteristics, we examined the external documents and recovery of receivables, and verified that such transactions did occur. We also verified that the settlement of payments of major customers was consistent with the payment terms.
For sales revenue with the above-mentioned risk of characteristics, we checked for significant sales return and discount of the aforementioned sales after December 31, 2025, and we confirmed that no significant misstatements of revenue were found from the aforementioned customers.

Responsibilities of Management and Those Charged with Governance for the Parent Company Only Financial Statements

Management is responsible for the preparation and fair presentation of the parent company only financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and for such internal control as management determines is necessary to enable the preparation of parent company only financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the parent company only financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance, including the audit committee, are responsible for overseeing the Company’s financial reporting process.

21 -

Auditors' Responsibilities for the Audit of the Parent Company Only Financial Statements

Our objectives are to obtain reasonable assurance about whether the parent company only financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the auditing standards generally accepted in the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these parent company only financial statements.

Identify and assess the risks of material misstatement of the parent company only financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the parent company only financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the parent company only financial statements, including the disclosures, and whether the parent company only financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Company to express an opinion on the parent company only financial statements. We are responsible for the direction, supervision, and performance of the audit. We remain solely responsible for our audit opinion.
22 -

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the parent company only financial statements for the year ended December 31, 2025 and are therefore the key audit matters. We describe these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

The engagement partners on the audit resulting in this independent auditors’ report are Yu, Meng-Kuei and Liao, Wan-I

Deloitte & Touche
Taipei, Taiwan
Republic of China

March 9, 2026

Notice to Readers

The accompanying financial statements are intended only to present the financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and financial statements shall prevail.

23 -

AHOKU ELECTRONIC COMPANY

PARENT COMPANY ONLY BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025		2024
ASSETS	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Notes 4 and 6)	$ 295,999	14	$ 213,151	10
Financial assets at fair value through profit or loss (Notes 4, 7 and 27)	34,425	2	36,405	2
Financial assets at amortized cost (Notes 4 and 8)	8,187	-	4,880	-
Accounts receivable (Notes 4, 9 and 20)	40,351	2	62,957	3
Other receivables (Notes 4 and 9)	1,053	-	1,232	-
Accounts receivable - related parties (Note 28)	198	-	28	-
Current tax assets (Notes 4 and 22)	-	-	1,833	-
Inventories (Notes 4 and 10)	2,209	-	162	-
Prepayments (Note 28)	4,235	-	3,968	-
Total current assets	386,657	18	324,616	15
NON-CURRENT ASSETS
Investments accounted for using equity method (Notes 4 and 11)	1,653,852	77	1,688,671	80
Property, plant and equipment (Notes 4 and 12)	91,271	5	91,799	5
Investment properties (Notes 4 and 13)	2,825	-	2,911	-
Intangible assets (Notes 4 and 14)	1,895	-	610	-
Deferred tax assets (Notes 4 and 22)	4,107	-	4,725	-
Other non-current assets (Note 15)	1,650	-	400	-
Total non-current assets	1,755,600	82	1,789,116	85
TOTAL	$ 2,142,257	100	$ 2,113,732	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Contract liabilities (Note 20)	$ 3,015	-	$ 3,395	-
Notes payable (Note 16)	12	-	236	-
Accounts payable (Note 16)	358	-	88	-
Accounts payable - related parties (Note 28)	525,081	25	426,926	20
Other payables (Note 17)	33,863	2	29,102	2
Other payables - related parties (Note 28)	6,584	-	5,155	-
Current tax liabilities (Notes 4 and 22)	3,634	-	-	-
Other current liabilities	52	-	7	-
Total current liabilities	572,599	27	464,909	22
NON-CURRENT LIABILITIES
Deferred tax liabilities (Notes 4 and 22)	283,464	13	295,333	14
Net defined benefit liabilities (Notes 4 and 18)	963	-	2,847	-
Guarantee deposits received	255	-	255	-
Total non-current liabilities	284,682	13	298,435	14
Total liabilities	857,281	40	763,344	36
EQUITY (Note 19)
Ordinary shares	1,020,000	48	1,020,000	48
Capital surplus	26,555	1	16,709	1
Retained earnings
Legal reserve	200,953	9	200,188	10
Special reserve	-	-	63,549	3
Unappropriated earnings	38,911	2	8,865	-
Total retained earnings	239,864	11	272,602	13
Other equity	(936)	-	53,332	3
Treasury shares	(507)	-	(12,255)	(1)
Total equity	1,284,976	60	1,350,388	64
TOTAL	$ 2,142,257	100	$ 2,113,732	100

The accompanying notes are an integral part of the parent company only financial statements.

AHOKU ELECTRONIC COMPANY

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
OPERATING REVENUE (Notes 4, 20 and 28)
Sales revenue	$ 461,438	100	$ 356,359	100
Service revenue	-	-	132	-
Less: Sales returns and allowances	( 608 )	-	( 319 )	-
Total operating revenue	460,830	100	356,172	100
OPERATING COSTS (Notes 10 and 28)	375,174	82	273,312	77
GROSS PROFIT	85,656	18	82,860	23
OPERATING EXPENSES (Notes 21 and 28)
Selling and marketing expenses	42,185	9	32,801	9
General and administrative expenses	31,409	7	27,128	8
Research and development expenses	25,020	5	22,283	6
Expected credit reversal gain	( 211 )	-	( 190 )	-
Total operating expenses	98,403	21	82,022	23
OTHER OPERATING INCOME AND EXPENSES, NET (Note 21)	-	-	( 5,167 )	( 1 )
OPERATING LOSS	( 12,747 )	( 3 )	( 4,329 )	( 1 )
NON-OPERATING INCOME AND EXPENSES
Share of profit (loss) of subsidiaries and associates accounted for using equity method (Note 4)	19,010	4	16,258	5
Interest income (Note 21)	4,744	1	7,266	2
Rental income	976	-	976	-
Dividend income	1,952	-	443	-
Other income (Notes 28)	1,983	1	707	-
Valuation gain (loss) on financial assets at fair value through profit or loss	13,291	3	( 1,779 )	( 1 )
Net gain (loss) on foreign currency exchange (Note 21)	11,540	3	( 11,452 )	( 3 )
Other losses	( 683 )	-	( 809 )	-

(Continued)

AHOKU ELECTRONIC COMPANY

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
Interest expenses	($ 6)	-	($ 4)	-
Total non-operating income and expenses	52,807	12	11,606	3
PROFIT BEFORE INCOME TAX	40,060	9	7,277	2
INCOME TAX EXPENSE (Notes 4 and 22)	( 3,637)	( 1)	( 2,012)	( 1)
NET PROFIT	36,423	8	5,265	1
OTHER COMPREHENSIVE INCOME (LOSS)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans (Note 18)	1,161	-	2,218	1
Share of the other comprehensive gain (loss) of subsidiaries and associates accounted for using equity method	383	-	170	-
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translating the financial statements of foreign operations	( 60,365)	( 13)	98,810	28
Share of the other comprehensive gain (loss) of subsidiaries and associates accounted for using equity method	6,097	1	18,071	5
Other comprehensive income (loss) for the year, net of income tax	( 52,724)	( 12)	119,269	34
TOTAL COMPREHENSIVE INCOME (LOSS) FOR THE YEAR	($ 16,301)	( 4)	$ 124,534	35
EARNINGS PER SHARE (Note 23)
Basic	$ 0.36		$ 0.05
Diluted	$ 0.36		$ 0.05

The accompanying notes are an integral part of the parent company only financial statements.

(Concluded)

AHOKU ELECTRONIC COMPANY

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Ordinary Shares (Note 19)	Capital Surplus (Note 19)	Retained Earnings (Note 19)			Other Equity (Note 19)		Treasury Shares (Note 19)	Total Equity
			Legal Reserve	Special Reserve	Unappropriated Earnings	Exchange Differences on Translation of the Financial Statements of Foreign Operations	Unrealized Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income
BALANCE AT JANUARY 1, 2024	$ 1,020,000	$ 15,111	$ 198,986	$ 84,042	$ 14,052	($ 22,875)	($ 40,674)	($ 19,634)	$ 1,249,008
Appropriation and distribution of 2023 earnings
Legal reserve	-	-	1,202	-	( 1,202 )	-	-	-	-
Special Reserve	-	-	-	( 20,493 )	20,493	-	-	-	-
Cash dividends to shareholders - NT$0.32 per share	-	-	-	-	( 32,131 )	-	-	-	( 32,131 )
	-	-	1,202	( 20,493 )	( 12,840 )	-	-	-	( 32,131 )
Net profit for the year ended December 31, 2024	-	-	-	-	5,265	-	-	-	5,265
Other comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	2,388	98,810	18,071	-	119,269
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	7,653	98,810	18,071	-	124,534
Treasury shares transferred to employees	-	1,598	-	-	-	-	-	7,379	8,977
BALANCE AT DECEMBER 31, 2024	1,020,000	16,709	200,188	63,549	8,865	75,935	( 22,603 )	( 12,255 )	1,350,388
Appropriation and distribution of 2024 earnings
Legal reserve	-	-	765	-	( 765 )	-	-	-	-
Special reserve	-	-	-	( 63,549 )	63,549	-	-	-	-
Cash dividends to shareholders - NT$0.70 per share	-	-	-	-	( 70,705 )	-	-	-	( 70,705 )
	-	-	765	( 63,549 )	( 7,921 )	-	-	-	( 70,705 )
Net profit for the year ended December 31, 2025	-	-	-	-	36,423	-	-	-	36,423
Other comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	1,544	( 60,365 )	6,097	-	( 52,724 )
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	37,967	( 60,365 )	6,097	-	( 16,301 )
Treasury shares transferred to employees	-	9,846	-	-	-	-	-	11,748	21,594
BALANCE AT DECEMBER 31, 2025	$ 1,020,000	$ 26,555	$ 200,953	$ -	$ 38,911	$ 15,570	($ 16,506)	($ 507 )	$ 1,284,976

The accompanying notes are an integral part of the parent company only financial statements.

AHOKU ELECTRONIC COMPANY

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before income tax	$ 40,060	$ 7,277
Adjustments for:
Depreciation expenses	1,863	1,621
Amortization expenses	263	153
Expected credit reversal gain	( 211)	( 190)
Net loss (gain) on fair value changes of financial assets at fair value through profit or loss	( 13,291)	1,779
Compensation cost of share-based payment transactions	9,846	1,598
Interest income	( 4,744)	( 7,266)
Dividend income	( 1,952)	( 443)
Share of profit or loss of subsidiaries and associates accounted for using equity method	( 19,010)	( 16,258)
Unrealized loss on foreign currency exchange	1,613	10,794
Changes in operating assets and liabilities
Accounts receivable	23,975	( 13,426)
Other receivables	23	( 157)
Other receivables - related parties	( 170)	4
Inventories	( 2,047)	123
Prepayments	( 278)	179
Contract liabilities	( 380)	( 332)
Notes payable	( 224)	( 227)
Accounts payable	270	( 31)
Accounts payable - related parties	95,972	100,393
Other payables	4,309	4,209
Other payables - related parties	1,302	589
Other current liabilities	( 11)	( 119)
Net defined benefit liabilities	( 723)	( 2,946)
Cash generated from operations	136,455	87,324
Income tax paid	( 9,421)	( 5,382)
Net cash generated from operating activities	127,034	81,942

(Continued)

AHOKU ELECTRONIC COMPANY

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of financial assets at fair value through profit or loss	($ 166,110)	($ 23,714)
Proceeds from disposal of financial assets at fair value through profit or loss	181,381	-
Decrease (increase) in financial assets at amortized cost	( 3,307)	89,809
Purchases of property, plant and equipment (Note 25)	( 1,199)	( 4,571)
Purchases of intangible assets	( 1,548)	( 624)
Increase in other non-current assets	( 1,300)	-
Interest received	4,902	8,027
Dividends received from others	1,952	443
Net cash generated from investing activities	14,771	69,370
CASH FLOWS FROM FINANCING ACTIVITIES
Cash dividends paid	( 70,705)	( 32,131)
Treasury shares transferred to employees	11,748	7,379
Net cash used in financing activities	( 58,957)	( 24,752)
NET INCREASE IN CASH AND CASH EQUIVALENTS	82,848	126,560
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	213,151	86,591
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 295,999	$ 213,151

The accompanying notes are an integral part of the parent company only financial statements.

(Concluded)

Attachment 4

AHOKU ELECTRONIC COMPANY

2025 Earnings Distribution Table

Unit: NT$

Item	Amount
Unappropriated retained earnings of previous years		943,196
Net profit in 2025	36,422,862
Plus: remeasurement of defined benefit plans recognized in retained earnings	1,544,503
Total amount of after-tax net profit for the period and other items adjusted to the current year’s undistributed earnings other than after-tax net profit for the period		37,967,365
(3,796,737)
(935,462)
Less: 10% legal reserve
Less: special reserve appropriated
Earnings available for distribution for this year		34,178,362
Distribution item:
Cash dividend to shareholders (NT$0.33 per share)		(33,646,470)
Unappropriated retained earnings at the end of the year		531,892

Note 1: Net profit in 2025 is prioritized for earnings distribution this year.
Note 2: The dividend per share for shareholders this time is calculated based on the 101,959,000 outstanding shares of the Company upon the Board of Directors meeting convened on March 6, 2026 (not counting 41,000 treasury shares).

Chairman: Li, Kuang-Hao

Manager: Li, Kuang-Hao

Accounting Supervisor: Cheng, Yi-Shan

Attachment 5

AHOKU ELECTRONIC COMPANY
Comparison Table for Amendment to the "Procedures for Acquisition or Disposal of Assets"

Article No.	Original Article	Amended Article	Explanatory Notes
Article 14	Procedures of public disclosure
1. The Company shall report related information to the website designated by the competent authorities for announcement based on its nature in stipulated form and reporting within 2 days of transaction date if the assets acquired or disposed of by the Company are as below:
(1)~(3) (omitted)
(4) Where equipment or right-of-use assets thereof for business use are acquired or disposed of, and furthermore the trading counterparty is not a related party, and the transaction amount reaches one of the following conditions:
A. When the Company’s paid-in capital is less than NT$10 billion, the transaction amount reaches NT$500 million or more.
B. When the Company’s paid-in capital is NT$10 billion or more, the transaction amount reaches NT$1 billion or more.	Procedures of public disclosure
1. The Company shall report related information to the website designated by the competent authorities for announcement based on its nature in stipulated form and reporting within 2 days of transaction date if the assets acquired or disposed of by the Company are as below:
(1)~(3) (omitted)
(4) Where equipment or right-of-use assets thereof for business use are acquired or disposed of, and furthermore the trading counterparty is not a related party, and the transaction amount reaches one of the following conditions:
A. When the Company’s paid-in capital is less than NT$10 billion, the transaction amount reaches NT$500 million or more.
B. When the Company’s paid-in capital is NT$10 billion or more but less than NT$50 billion, the transaction amount reaches NT$1 billion or more.
C. When the Company’s paid-in capital is NT$50 billion or more, the transaction amount reaches 5% or more of the Company’s paid-in capital.	To comply with the amendment of the laws and regulations.

Article No.	Original Article	Amended Article	Explanatory Notes
	(5)~(6) (omitted)	(5)~(6) (omitted)

(7) When the Company’s paid-in capital is NT$50 billion or more, transactions in government bonds, ordinary corporate bonds, and general bank debentures without equity characteristics (excluding subordinated debt) traded on securities exchanges or OTC markets, which do not fall under any of the circumstances listed in the proviso of subparagraph (8), paragraph 1 of this Article, and where furthermore the transaction counterparty is not a related party, and the transaction amount reaches 5 % or more of the Company’s paid-in capital. | |
| | (7) Where an asset transaction other than any of those referred to in the preceding six subparagraphs, a disposal of receivables by a financial institution or an investment in the mainland China area reaches 20% or more of the Company’s paid-in capital or NT$300 million; provided that this shall not apply to any of the following circumstances:

A. Trading of domestic government bonds or foreign government bonds with credit ratings that are not lower than the sovereign rating of R.O.C.

B. Securities trading by investment professionals on | (8) Where an asset transaction other than any of those referred to in the preceding seven subparagraphs, a disposal of receivables by a financial institution or an investment in the mainland China area reaches 20% or more of the Company’s paid-in capital or NT$300 million; provided that this shall not apply to any of the following circumstances:

A. Trading of domestic government bonds or foreign government bonds with credit ratings that are not lower than the sovereign rating of R.O.C.

B. Securities trading by investment professionals on | |

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Article No.	Original Article	Amended Article	Explanatory Notes
	securities exchanges or over-the-counter markets, or subscription by investment professionals of foreign government bonds or ordinary corporate bonds or general bank debentures without equity characteristics (excluding subordinated debt) that are offered and issued in the primary market, or subscription or redemption of securities investment trust funds or futures trust funds, or subscription or redemption of Exchange Traded Notes (ETNs) in the primary market, or subscription by a securities firm of securities as necessitated by its undertaking business or as an advisory recommending securities firm for an emerging stock company, in accordance with the rules of the Taipei Exchange.

C. Trading of bonds under repurchase and resale agreements, or subscription or redemption of money market funds issued by domestic securities investment trust enterprises.

2~6. (omitted) | securities exchanges or over-the-counter markets, or subscription by investment professionals of foreign government bonds or ordinary corporate bonds or general bank debentures without equity characteristics (excluding subordinated debt) that are offered and issued in the primary market, or subscription or redemption of securities investment trust funds or futures trust funds, or subscription or redemption of Exchange Traded Notes (ETNs) in the primary market, or subscription by a securities firm of securities as necessitated by its undertaking business or as an advisory recommending securities firm for an emerging stock company, in accordance with the rules of the Taipei Exchange.

C. Trading of bonds under repurchase and resale agreements, or subscription or redemption of money market funds issued by domestic securities investment trust enterprises.

2~6. (omitted) | |
| Article 15-1 | For the calculation of 10% of total assets under this Procedure, the total assets stated in the most recent parent company only financial report or individual financial report prepared under the “Regulations Governing the | For the calculation of 10% of total assets under this Procedure, the total assets stated in the most recent parent company only financial report or individual financial report prepared under the “Regulations Governing the | To comply with the amendment of the laws and regulations. |

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Article No.	Original Article	Amended Article	Explanatory Notes
	Preparation of Financial Reports by Securities Issuers” shall be used. For a company whose shares have no par value or a par value other than NT$ 10, for the calculation of transaction amounts of 20% of paid-in capital under this Procedure, 10% of equity attributable to shareholders of the parent shall be substituted; for calculations under this Procedure regarding transaction amounts relative to paid-in capital of NT$10 billion, NT$20 billion of equity attributable to shareholders of the parent shall be substituted.	Preparation of Financial Reports by Securities Issuers” shall be used. For a company whose shares have no par value or a par value other than NT$ 10, for the calculation of transaction amounts of 20% of paid-in capital under this Procedure, 10% of equity attributable to shareholders of the parent shall be substituted; for the calculation of transaction amounts of 5% of paid-in capital under this Procedure, 2.5% of equity attributable to shareholders of the parent shall be substituted; for calculations under this Procedure regarding transaction amounts relative to paid-in capital of NT$10 billion, NT$20 billion of equity attributable to shareholders of the parent shall be substituted; for calculations under this Procedure regarding transaction amounts relative to paid-in capital of NT$50 billion, NT$100 billion of equity attributable to shareholders of the parent shall be substituted.

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Appendix 1

AHOKU ELECTRONIC COMPANY

Articles of Incorporation

Chapter 1 General Provisions

Article 1

The Company is organized as a stock limited company in accordance with the Company Act of the Republic of China (the "Company Act") and is named 欧格電子股份有限公司 in Chinese. The English name is AHOKU ELECTRONIC COMPANY.

Article 2

The scope of business of the Company shall be as follows:

CC01010 Manufacture of power generation, transmission and distribution machinery
CC01030 Electrical appliance and audiovisual electronic products manufacturing
CC01040 Lighting equipment manufacturing
CC01060 Wired communication mechanical equipment manufacturing
CC01070 Wireless communication mechanical equipment manufacturing
CC01080 Electronics components manufacturing
CC01100 Controlled telecommunications radio-frequency devices and materials manufacturing
CC01110 Computer and peripheral equipment manufacturing
CC01990 Other electrical engineering and electronic machinery equipment manufacturing
E601020 Electric appliance installation
E603010 Cable installation engineering
E603050 Automatic control equipment engineering
E603080 Traffic signs installation engineering
E605010 Computer equipment installation
E701010 Telecommunications engineering
F113020 Wholesale of electrical appliances
F113050 Wholesale of computers and clerical machinery equipment
F113070 Wholesale of telecommunication apparatus
F119010 Wholesale of electronic materials
F213060 Retail sale of telecommunication apparatus
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F401010 International trade
I301010 Information software services
I301020 Data processing services
I301030 Electronic information supply services
I501010 Product designing
IG03010 Energy technical services
J399010 Software publishing
ZZ99999 All business activities that are not prohibited or restricted by law, except those that are subject to special approval

Article 3

The Company may invest outward with the total amount of investment free of restrictions as set forth in Article 13 of the Company Act, and may act as a guarantor externally.

Article 4

The head office of the Company is located in Taipei City, Taiwan, The Republic of China. Subject to the approval of the board of directors and, the Company may, if necessary, set up subsidiaries or branches within or outside the territory of the Republic of China.

Article 5

Public announcements of the Company shall be made in accordance with the provisions of Article 28 of the Company Act.

Chapter 2 Shares

Article 6

The total capital amount of the Company shall be 1,500,000,000 New Taiwan Dollars, divided into 150,000,000 shares, at par value of 10 New Taiwan Dollars each. The board of directors is authorized to issue the unissued shares in installments.

A total amount of 80,000,000 New Taiwan Dollars among the above total capital amount shall be reserved for issuing employee stock options, which is 8,000,000 shares at par value of 10 New Taiwan Dollars each. The board of directors is authorized to issue the unissued shares in installments according to the Company Act and other relevant laws and regulations.

The employees who are entitled to the bought back shares to be transferred by the Company, employee stock options, restricted employee stocks and the new shares

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reserved for employees subscription in the Company's share offering include employees of the Company's controlled companies or subsidiaries who meet certain qualifications. The conditions of "certain qualifications" are authorized by the board of directors to be determined.

Article 7

The share certificates of the Company shall be in registered form, and signed or sealed by the director representing the Company, and issued after the authentication of the bank which is competent to certify in accordance with laws.

The Company may, pursuant to the applicable laws and regulations, deliver shares or other securities in book-entry form, instead of delivering physical certificates evidencing shares or other securities. The Company shall arrange for such shares to be recorded by a centralized securities custodian institution.

Article 8

Registration for transfer of shares shall be suspended sixty days immediately before the date of general shareholders' meeting, and thirty days immediately before the date of extraordinary shareholders' meeting, or within five days before the day on which dividend, bonus, or any other benefit is scheduled to be paid by the Company.

Article 9

All matters concerning shares shall be conducted in accordance with "Regulations Governing the Administration of Shareholder Services of Public Companies" and the relevant laws and regulations.

Chapter 3 Shareholders' Meetings

Article 10

Shareholders' meetings shall be of two types, general meetings and extraordinary meetings. General meetings shall be convened annually by the board of directors within six months of the end of each fiscal year. Extraordinary meetings shall be convened in accordance with the relevant laws, whenever necessary.

The shareholders' meetings of the Company may be held by video conference or other means announced by the central competent authority. The relevant provisions such as the conditions, operating procedures and other matters to be transacted by which the shareholders' meetings are held by video conference shall be subject to those otherwise stipulated by the competent securities authority.

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Article 11

A notice for convening a general shareholders’ meeting shall be given thirty (30) days prior to the meeting. A notice for convening an extraordinary shareholders’ meeting shall be given fifteen (15) days prior to the meeting. The notice shall specify the date, place and agenda of the meeting. The notice may be given by means of electronic transmission, after obtaining a prior consent from the shareholders.

The aforementioned notice may be publicly announced, provided that for the shareholders who hold less than 1,000 shares.

Article 12

Where a shareholder is unable to attend a shareholders’ meeting, such shareholder may appoint a proxy by using the proxy form provided by the Company, which shall specify the scope of proxy and be signed and sealed by the shareholder. The attendance of shareholder’s proxies shall be in accordance with the Article 177 of the Company Act and “Regulations Governing the Use of Proxies for Attendance at Shareholders’ Meeting of Public Companies” issued by the competent authority.

Article 13

The chairman of the board of directors shall preside at each meeting of shareholders. In the event the chairman of the board of directors is absent, he shall designate one director to act on his behalf. In the absence of such a designation, the directors shall elect a director from among themselves to preside at the meeting. If the shareholders’ meeting is called by any convener other than the board of directors, the chairperson shall be assumed by the convener. If there are more than two conveners, the chairperson shall be elected out of the conveners.

Article 14

The Company’s shareholders are entitled to one voting right per share, provided that shareholders have no voting right for shares held under Article 179 of the Company Act.

Article 15

Except as otherwise provided in the relevant laws or the Company Act, any resolution of a shareholders’ meeting shall be adopted at a meeting which at least general majority of the shareholders attend and at which meeting a general majority of the shareholders present vote in favor of such resolution.

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To transfer shares to employees at less than the average actual repurchase price, the Company must has obtained the consent of at least two-thirds of the voting rights present at the latest shareholders meeting attended by shareholders representing a majority of total issued shares.

To issue employee stock options that the exercise price may be lower than the closing price of the Company stocks as of the issue date, the Company must has obtained the consent of at least two-thirds of the voting rights represented at a shareholders meeting attended by shareholders representing a majority of the total issued shares.

Resolutions adopted at a shareholders' meeting shall be recorded in the minutes of the meeting, which shall be signed or bear the seal of the chairman of the meeting and shall be distributed to all shareholders within 20 days after the close of the meeting.

The distribution of the minutes of shareholders' meeting as required in the preceding paragraph may be made by means of public announcements.

Chapter 4 Directors and Audit Committee

Article 16

The Company shall have seven to eleven (7~11) directors. Directors shall be elected by adopting the candidate nomination system as specified in Article 192-1 of the Company Act. They shall be elected by the shareholders meeting from among the slate of director candidates. The term of their office shall be three (3) years and they are eligible for re-election.

The Company shall have, among the aforementioned directors, at least three (3) independent directors, and the number of independent directors shall be no less than one-fifth of the total number of directors. The professional qualification, shareholding, restriction on the concurrent posts, the means of nomination and election of independent directors and other matters to be complied with, shall all be in accordance with the relevant rules of the competent authority of securities.

Article 17

The board of directors shall consist of the directors of the Company. The chairman of the board of directors shall be elected by and among the directors by a majority of directors present at a meeting attended by more than two-thirds of directors. The chairman of the board of directors shall externally represent the Company.

The reasons for convening a board of directors' meeting shall be notified to each director at least seven days in advance. If the board of directors' meeting needs to be convened due to emergency, it may be convened at any time. In order to convene the

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board of directors' meeting, notice may be made by written notice, fax or e-mail.

Article 18

Where the chairman of the board of directors is on leave or can't exercise his powers or perform his duties for any reason, an acting chairman shall be designated in accordance with Article 208 of the Company Act. Where a director is unable to attend the meeting of the board of directors, he may appoint another director as his proxy to attend the meeting by issuing a letter of proxy. Each director can act as a proxy for only one other director.

Article 19

Unless otherwise provided for in the Company Act, resolutions of the board of directors shall be adopted by a majority of the directors at the meeting attended by a majority of the directors.

Article 20

In case no election of new directors is effected after expiration of the term of office of existing directors, the term of office of out-going directors shall be extended until the time new directors have been elected and assumed their office.

Article 21

The Company shall set up the audit committee in accordance with Article 14-4 of the Securities and Exchange Act. The audit committee shall be composed of all independent directors. The audit committee and members of the committee shall be responsible for performing duties as prescribed for supervisors' by the Company Act, Securities and Exchange Act and other relevant regulations.

Article 22

No matter the Company's profits or losses, the Company shall pay remuneration for the directors conducting the business of the Company. The remuneration to the directors shall be determined by the board of directors in consideration of the directors' participation in and devotion to the operation of the Company as well as reference to the common practical standards.

The Company may purchase liability insurance policies for directors during the tenure of their offices and within the scope of damages results from the performances of their official duties.

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Chapter 5 Managers

Article 23

The Company may have one general manager, several vice general managers and managers, whose appointment, removal and remuneration shall be handled in accordance with Article 29 of the Company Act.

Chapter 6 Accounting

Article 24

The fiscal year of the Company is annually from 1 January until 31 December. Upon closing of each fiscal year, the board of directors shall prepare the following statements and reports and shall submit the same to the general shareholders’ meeting for ratification in accordance with the legally mandated procedures:

The business report.
The financial statements.
The proposal for distribution of earnings or deficit compensation.

Article 25

If the Company has profit at the end of each fiscal year, the Company shall allocate 4% to 8% of profit as employees’ compensation and no more than 5% of profit as directors’ remuneration, and no less than 4% of the amount of employees’ compensation shall be allocated for the compensation of grassroots employees. The board of directors can determine to distribute employees’ compensation in stock or cash to employees, including employees of the Company’s controlled companies or subsidiaries who meet certain qualifications. The conditions of “certain qualifications” are authorized by the board of directors to be determined. Employees’ compensation and directors’ remuneration shall be reported to the shareholders’ meeting.

When the Company has retained losses, profit shall be retained to offset previous years’ losses before distribution of profit as indicated above shall apply.

If the Company has earnings at the end of the fiscal year, the Company shall first allocate the earnings to pay taxes and cover accumulated losses, and then 10% of the remaining net earnings shall be allocated as the Company’s legal reserve unless and until the accumulated legal reserve reaches the paid in capital. Certain amount shall be further allocated as special reserve or the special reserve shall be reversed in accordance with applicable laws and regulations or as requested by the competent

41 -

authority. The balance (if any) together with accumulated unappropriated retained earnings can be distributed after the distribution plan proposed by the board of directors. If the allocation is made through the issuance of new shares, the distribution plan shall be submitted for shareholders' meeting approval for the distribution. If the allocation is paid in cash, the board of directors shall be authorized to resolve such distribution upon the approval of the majority of the directors present at a board meeting attended by two-thirds or more of directors, and report to the shareholders' meeting according to the requirements under paragraph 5, Article 240 of the Company Act.

The Company's dividend policy is to take into consideration the Company's industrial environment and growth phases, future demands of funds, long-term financial planning, and the cash flows that the shareholders desire. With respect to distribution of dividends, no less than 30% of the retained earnings available for distribution of the current year shall be distributed to shareholders as dividends, which may be distributed in stock dividend or cash dividend, and the distribution of cash dividend shall not be less than 10% of total dividends. If the retained earnings available for distribution of the current year do not reach 1% of the paid in capital of the Company, the Company may distribute no dividend.

The board of directors is authorized to resolve the distribution of cash regarding the entire or partial legal reserve and capital reserve upon the approval of the majority of the directors present at a board meeting attended by two-thirds or more of directors, and report to the shareholders' meeting according to the requirements under Article 241 of the Company Act.

Chapter 7 Supplementary Articles

Article 26

With respect to the matters not provided herein, the Company Act and other relevant laws and regulations shall govern.

Article 27

These Articles of Incorporation were enacted on July 12, 1983.

The first amendment was made on August 12, 1985.

The second amendment was made on April 15, 1986.

The third amendment was made on June 9, 1994.

The fourth amendment was made on November 29, 1997.

The fifth amendment was made on November 21, 1998.

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The sixth amendment was made on May 30, 1999.
The seventh amendment was made on December 28, 1999.
The eighth amendment was made on June 9, 2000.
The ninth amendment was made on May 8, 2001.
The tenth amendment was made on May 31, 2002.
The eleventh amendment was made on June 3, 2005.
The twelfth amendment was made on June 14, 2006.
The thirteenth amendment was made on June 13, 2008.
The fourteenth amendment was made on June 16, 2009.
The fifteenth amendment was made on June 18, 2010.
The sixteenth amendment was made on June 6, 2012.
The seventeenth amendment was made on June 6, 2014.
The eighteenth amendment was made on June 24, 2015.
The nineteenth amendment was made on June 17, 2016.
The twentieth amendment was made on June 10, 2020.
The twenty-first amendment was made on August 18, 2021.
The twenty-second amendment was made on June 19, 2024.
The twenty-third amendment was made on June 10, 2025.

AHOKU ELECTRONIC COMPANY
Chairman: Li, Kuang-Hao

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Appendix 2

AHOKU ELECTRONIC COMPANY

Rules and Procedures of Shareholders’ Meeting

Article 1

Shareholders’ Meeting of the Company (the “Meeting”) shall be conducted in accordance with these Rules and Procedures. Any matter not provided in these Rules and Procedures shall be handled in accordance with relevant laws and regulations.

Article 2

The Meeting shall be held at the head office of the Company or at any other appropriate place that is convenient for the shareholders to attend. The time to start the Meeting shall not be earlier than 9:00 a.m. or later than 3:00 p.m.

The process of the Meeting shall be taperecorded or videotaped and these tapes shall be preserved for at least one year.

Article 3

If a shareholders’ meeting is convened by the board of directors, the meeting shall be chaired by the chairman of the board. When the chairman of the board is on leave or for any reason unable to exercise the powers of the chairman, the vice chairman shall act in place of the chairman; if there is no vice chairman or the vice chairman also is on leave or for any reason unable to exercise the powers of the vice chairman, the chairman shall appoint one of the managing directors to act as chair, or, if there are no managing directors, one of the directors shall be appointed to act as chair. Where the chairman does not make such a designation, the managing directors or the directors shall select from among themselves one person to serve as chair.

If a shareholders’ meeting is convened by a party with power to convene but other than the board of directors, the convening party shall chair the meeting. When there are two or more such convening parties, they shall mutually select a chair from among themselves.

Article 4

The Company shall prepare an attendance book for attending shareholders to sign in, or shareholder present may hand in an attendance card in lieu of signing on the attendance book. The number of shares in attendance shall be calculated according to the shares indicated by the attendance book or the attendance cards handed, plus the

number of shares whose voting rights are exercised by correspondence or electronically.

Any legal entity designated as proxy by a shareholder(s) to be present at the Meeting may appoint only one representative to attend the Meeting.

If a corporate shareholder designates two or more representatives to attend the Meeting, only one representative can speak for each discussion item.

Article 5

The Company may appoint designated counsel, certified public accountant or other related persons to attend the Meeting.

Persons handling affairs of the Meeting shall wear identification cards or badges.

Article 6

Attendance and voting at the Meeting shall be calculated based on the number of shares.

Chairman shall call the Meeting to order at the time scheduled for the Meeting. If the number of shares represented by the shareholders present at the Meeting has not yet constituted the quorum at the time scheduled for the Meeting, the chairman may postpone the time for the Meeting. The postponements shall be limited to two times at the most and the Meeting shall not be postponed for longer than one hour in the aggregate. If after two postponements no quorum can yet be constituted but the shareholders present at the Meeting represent more than one-third of the total outstanding shares, tentative resolutions may be made in accordance with Section 1 of Article 175 of the Company Act.

If during the process of the Meeting the number of outstanding shares represented by the shareholders present becomes sufficient to constitute the quorum, the chairman may submit the tentative resolutions to the Meeting for approval in accordance with Article 174 of the Company Act.

Article 7

The agenda of the Meeting shall be set by the Board of Directors if the Meeting is convened by the Board of Directors. Unless otherwise resolved at the Meeting, the Meeting shall proceed in accordance with the agenda.

The above provision applies mutatis mutandis to cases where the Meeting is convened by any person, other than the Board of Directors, entitled to convene such Meeting.

Unless otherwise resolved at the Meeting, the chairman can't announce adjournment

45 -

of the Meeting before all the discussion items (including special motions) listed in the agenda are resolved. In the event that the chairman adjourns the Meeting in violation of these Rules and Procedures, the shareholders may designate, by a majority of votes represented by shareholders attending the Meeting, one person as chairman to continue the Meeting.

The shareholders can't designate any other person as chairman and continue the Meeting in the same or other place after the Meeting is adjourned.

Article 8

When a shareholder present at the Meeting wishes to speak, a Speech Note should be filled out with summary of the speech, the shareholder's number (or the number of Attendance Card) and the name of the shareholder. The sequence of speeches by shareholders should be decided by the chairman.

Unless otherwise permitted by the chairman, each shareholder shall not, for each discussion item, speak more than two times (each time not exceeding 5 minutes). In case the speech of any shareholder violates the above provision or exceeds the scope of the discussion item, the chairman may stop the speech of such shareholder.

If any shareholder present at the Meeting submits a Speech Note but does not speak, no speech should be deemed to have been made by such shareholder. In case the contents of the speech of a shareholder are inconsistent with the contents of the Speech Note, the contents of actual speech shall prevail.

Unless otherwise permitted by the chairman and the shareholder in speaking, no shareholder shall interrupt the speeches of the other shareholders, otherwise the chairman shall stop such interruption.

Article 9

After the speech of a shareholder, the chairman may respond himself/herself or appoint an appropriate person to respond.

Article 10

The chairman may announce to end the discussion of any resolution and go into voting if the chairman deems it appropriate.

Article 11

When the Company holds a shareholders' meeting, it may allow the shareholders to exercise voting rights by correspondence or electronic means.

A shareholder exercising voting rights by correspondence or electronic means will be deemed to have attended the Meeting in person, but to have waived his/her rights

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with respect to the extraordinary motions and amendments to original proposals of that Meeting.

In regards to the resolution of proposals, unless otherwise provided for in the relevant laws and regulations of the Company Act and the Articles of Incorporation of the Company, resolution shall be passed by a majority of the voting rights represented by the shareholders attending the Meeting.

The proposal for a resolution shall be deemed approved if no objection or waiver expressed by the shareholders casting their votes via electronic means, and if the chairman inquires and receives no objection from the shareholders in attendance in person.

Article 12

The person(s) to check and the person(s) to record the ballots during a vote by casting ballots shall be appointed by the chairman. The person(s) checking the ballots shall be a shareholder(s).

Vote counting for shareholders’ meeting proposals or elections shall be conducted in public at the place of the shareholders’ meeting. Immediately after vote counting has been completed, the results of the voting, including the statistical tallies of the numbers of votes, shall be announced on-site at the Meeting, and a record made of the vote.

Article 13

If there is amendment to or substitute for a discussion item, the chairman shall decide the sequence of voting for such discussion item, the amendment or the substitute. If any one of them has been adopted, the others shall be deemed vetoed and no further voting is necessary.

Article 14

When a meeting is in progress, the chairman may announce a break based on time considerations. If a force majeure event occurs, the chairman may rule the Meeting temporarily suspended and announce a time when, in view of the circumstances, the Meeting will be resumed.

If a meeting fails to complete all of the items on the Meeting agenda, a resolution may be adopted at the Meeting to defer or resume the Meeting within 5 days without the need to make any further written notices or published announcements to the shareholders.

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Article 15

The chairman may conduct the disciplinary officers or the security guard to assist in keeping order of the Meeting place. Such disciplinary officers or security guards shall wear badges marked “Disciplinary Officers” for identification purpose.

Article 16

Any matters not adequately provided for herein shall be subject to handling in accordance with the Company Act, Securities and Exchange Act, Articles of Incorporation of the Company and other relevant laws and regulations.

Article 17

These Rules and Procedures shall be effective from the date it is approved by the shareholders’ meeting. The same applies in case of revision.

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Appendix 3

Shareholding of All Directors

As of the book closure date (April 11, 2026) of this year's annual general shareholders' meeting, the paid-in capital of the Company is NT$ 1,020,000,000, the issued and outstanding shares are 102,000,000 shares.
According to Article 26 of "Securities and Exchange Act" and "Rules and Review Procedures for Director and Supervisor Share Ownership Ratios at Public Companies", the minimum shareholding held by all directors of the Company shall be 8,000,000 shares.
As of the book closure date of this year's annual general shareholders' meeting, the shareholding held by individual and all directors is listed in the table below, which has been in accordance with the aforementioned statutory standard.

Unit: shares; %

Title	Name	Current Shareholding	Shareholding Ratio
Chairman	Li, Kuang-Hao	8,332,359	8.17%
Director	Chuang, Li-Yu	10,084	0.01%
Director	Li, Wen-Han	9,009,103	8.83%
Director	Han, Tung-Lien	3,000	0.00%
Director	Huang, Chang-Ching	55,125	0.05%
Director	Li, Wan-Ting	8,627,519	8.46%
Director	Lin, Jui-Feng	250,200	0.25%
Independent Director	Chang, Chia-Hsien	0	0.00%
Independent Director	Huang, Jung-Wen	0	0.00%
Independent Director	Chang, Hsin-Fang	0	0.00%
Independent Director	Wu, En-Ming	0	0.00%
Total		26,287,390	25.77%

Note 1: The Company has set up an Audit Committee, so limitations on supervisors' holding are not applicable.

Appendix 4

Other Explanation

The impact of stock dividends issuance on business performance, earnings per share and shareholders' return on investment:

The Company will not distribute any stock dividends this fiscal year, so this item is not applicable.

The explanation for handling the proposals of the shareholders in this year's Annual General Shareholders' Meeting:

(1) According to Article 172-1 of the "Company Act", any shareholder holding one percent or more of the total number of outstanding shares may propose to the Company a written proposal for discussion in the annual general shareholders' meeting, provided that only one agenda shall be allowed, and such proposal shall be elaborated by 300 words or less.

(2) The acceptance period for the proposals to be resolved in this year's annual general shareholders' meeting is from April 1 to April 10, 2026. The aforementioned information has been lawfully published on the Market Observation Post System.

(3) There was not any proposal submitted by any shareholder during the said acceptance period.

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AI assistant

AHOKU — AGM Information 2026

52239_rns_2026-05-20_d9b3f85c-ee2e-48f4-bfdf-7cdd819d788a.pdf

AHOKU

AHOKU ELECTRONIC COMPANY

2026 Annual General Shareholders’ Meeting Meeting Handbook

AHOKU ELECTRONIC COMPANY

2026 Annual General Shareholders' Meeting Procedures

AHOKU ELECTRONIC COMPANY

Report Items

Ratification Items

2025 Business Report

1. Results of Implementation of Business Plan

2. Execution of the Budget

3. Financial Revenue and Expenses and Profitability Analysis

AHOKU ELECTRONIC COMPANY

Audit Committee’s Review Report

INDEPENDENT AUDITORS' REPORT

Opinion

Basis for Opinion

Key Audit Matters

Authenticity of sales revenue

Other Matter

Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements

Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements

Notice to Readers

CONSOLIDATED BALANCE SHEETS

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

AHOKU ELECTRONIC COMPANY AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

Opinion

Basis for Opinion

Key Audit Matters

Authenticity of sales revenue

Responsibilities of Management and Those Charged with Governance for the Parent Company Only Financial Statements

Auditors' Responsibilities for the Audit of the Parent Company Only Financial Statements

Notice to Readers

PARENT COMPANY ONLY BALANCE SHEETS

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

AHOKU ELECTRONIC COMPANY

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

AHOKU ELECTRONIC COMPANY

2025 Earnings Distribution Table

AHOKU ELECTRONIC COMPANY

Article 3

Article 4

Article 5

Chapter 2 Shares

Article 6

Article 7

Article 8

Article 9

Chapter 3 Shareholders' Meetings

Article 10

Chapter 4 Directors and Audit Committee

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

Chapter 7 Supplementary Articles

Article 26

Article 27

AHOKU ELECTRONIC COMPANY

Rules and Procedures of Shareholders’ Meeting

Article 1

Article 2

AHOKU AGM Information 2026