英屬開曼群島商進芯電子股份有限公司
Alchip Technologies, Ltd.
民國115年股東常會議事錄
Minutes of 2026 Annual General Meeting

時間：民國一一五年五月二十六日（星期二）上午九時正
Time: 09:00 a.m. on Tuesday, May 26, 2026

地點：台北市中山區敬業四路168號3樓（維多麗亞酒店）
Venue: 3F, No. 168, Jingye 4th Rd., Zhongshan Dist., Taipei City (Grand Victoria Hotel)

股東會召開方式：實體股東會
The means of Shareholders meeting: Physical Shareholders meeting

出席：出席股東及股東代理人所代表之股份48,092,823股。
[占本公司已發行股份總數81,534,015股之58.98%。]
Shareholding of presenting shareholders and shareholders by proxy was 48,092,823 shares.
[Representing 58.98% of 81,534,015 shares issued.]

出席董事會成員：董事長：沈翔霖先生
董事：王德善先生
審計委員會召集人：郭明鑑先生
獨立董事：田至元先生

Present Board members: Chairman: Mr. Johnny Shyang-Lin Shen
Director: Mr. Daniel Wang
Audit Committee Convenor: Mr. Andrew Kuo
Independent Director: Mr. Derek C.Y. Tien

其他列席人員：劉建良會計師、杜偉成律師
Attendees: CPA: Mr. Chien Liang Liu
Attorney-at-law: Mr. Mark Tu

主席：沈翔霖先生
Chairman: Mr. Johnny Shyang-Lin Shen

紀錄：廖筱萍
Recorder: Hsiao Ping Liao

一、主席宣布開會：主席報告出席股東連同委託代理人所代表之股份總數已達法令股數，主席宣布開會。

The Chairman of the Meeting announced that the aggregate shareholding of the shareholders present in person or by proxy constituted a quorum. The Chairman called the meeting to order.

二、主席致詞[略]

Chairman’s Address (Omitted)

三、報告事項 Report Items

報告案一

案由：民國114年度營業狀況報告，報請公鑑。

說明：本公司民國114年度營業報告書，請參閱附件一。

Report No.1：

The Business Report of 2025.

Explanation:

Please refer to Exhibit I for 2025 Business Report of the Company.

報告案二

案由：審計委員會審查民國114年度決算表冊報告，報請公鑑。

說明：審計委員會審查報告書，請參閱附件二。

Report No.2：

Audit Committee’s Review Report on 2025 Consolidated Financial Statements.

Explanation:

Please refer to Exhibit II for Audit Committee’s Review Report.

報告案三

案由：員工及董事酬勞分配情形報告，報請公鑑。

說明：一、依公司章程第34.1條規定，本公司年度如有獲利，應提撥當年度獲利不低於1%為員工酬勞及不高於2%為董事酬勞。當年度獲利狀況係指當年度稅前利益扣除分派員工酬勞及董事酬勞前之利益。

二、本公司擬以現金方式分派員工酬勞美金9,000,000元及董事酬勞美金1,400,000元。

Report No.3：

Distribution of Bonus to Employees and Directors of the Company.

Explanation:

In accordance with Article 34.1 of the Memorandum and Articles of Association of the Company, the Company shall set aside no less than 1% of its annual profits as bonus to employees of the Company and set side no more than 2% of its annual profits as bonus to Directors. The annual profits specified in the Article refers to the annual income before tax and before bonuses are set aside for employees and

Directors.

The Company proposes to distribute US$9,000,000 to employees and US$1,400,000 to Directors in cash.

報告案四

案由：民國114年度私募普通股辦理情形報告案，報請公鑑。

說明：一、本公司民國114年度第一次私募普通股辦理情形，請參閱下表。

| 項目 | 2025年第一次私募
董事會決議日期：2026年5月13日 | | | | |
| --- | --- | --- | --- | --- | --- |
| 私募有價證券種類 | 普通股 | | | | |
| 股東會通過日期與數額 | 2025年5月29日
發行普通股總額度不超過1,500,000股額度內 | | | | |
| 價格訂定之依據及合理性 | 1.本公司私募普通股價格之訂定，以不低於本公司定價日前下列二基準計算價格較高者之八成五訂定之：
(1)定價日前一、三或五個營業日擇一計算普通股收盤價簡單算數平均數扣除無償配股除權及配息，並加回減資反除權後之股價；或
(2)定價日前三十個營業日普通股收盤價簡單算數平均數扣除無償配股除權及配息，並加回減資反除權後之股價。
2.以2026年5月13日為訂價日。本公司以定價日前下列二基準計算價格較高者之八成五訂定之：
A.定價日前一、三或五個營業日擇一計算普通股收盤價簡單算數平均數扣除無償配股除權及配息，並加回減資反除權後之股價分別為5,310元、5,192元及4,987元，選擇前五個營業日普通股收盤價簡單算數平均數扣除無償配股除權及配息，並加回減資反除權後之股價為 4,987元。
B.定價日前三十個營業日普通股收盤價簡單算數平均數扣除無償配股除權及配息，並加回減資反除權後之股價為3,706元。
3.以上列兩基準較高者4,987元為參考價格。經綜合考量後，將實際私募股票之每股認購價格訂為4,239元，為參考價格之85%，未低於股東會決議之最低成數。 | | | | |
| 特定人選擇之方式 | 符合證券交易法第43條之6第1項及金融監督管理委員會112年9月12日金管證發字第1120383220號令之規定擇定特定人，並以策略性投資人為限。 | | | | |
| 辦理私募之必要理由 | 考量資本市場狀況、發行成本、私募方式之籌資時效性及可行性，以及本公司與應募人間的業務關係，故本次不採用公開募集而擬以私募方式辦理現金增資發行新股。 | | | | |
| 股數 | 557,325股 | | | | |
| 價款繳納完成日期及申報日期 | 價款繳納完成日期：2026年5月15日
價款繳納完成申報日期：2026年5月15日 | | | | |
| 交付日期 | 2026年6月5日 | | | | |
| 應募人資料 | 私募對象 | 資格條件 | 認購數量 | 與公司關係 | 參與公司經營情形 |
| | Amazon.com, Inc. | 符合證券交易法第43條之6 | 557,325股 | 無 | 無 |

		第1項第2款
實際認購價格	4,239元
實際認購價格與參考價格差異	本次私募參考價格為4,987元，實際私募價格訂為4,239元，為參考價格之85%，未低於股東會決議之最低成數。
辦理私募對股東權益影響	本次私募普通股，占實收資本額0.68%，對現有股東權益之影響不大。
私募資金運用情形及計畫執行進度	本次私募金額於2026年5月15日募集完成，募集所得之資金為新台幣2,362,500,675元，用於充實營運資金。
私募效益顯現情形	充實本公司長期營運發展所需之營運週轉金。

二、本公司於民國115年5月15日辦理第一次私募並收足股款，私募普通股剩餘額度942,675股，因在剩餘發行期限內無繼續辦理私募普通股之計畫，經董事會決議不繼續辦理。

Report No. 4

2025 Private Placement of Common Shares Processing Status Report.

Explanation:

Please refer to the table below for the status of the Company's 1st private placement of Common Shares in 2025.

| Item | 1st Private Placement of 2025
Board Approved Date: May 13, 2026 |
| --- | --- |
| Type of private placement securities | Common Shares |
| Date and Amount approved by the shareholders’ meeting | Date of shareholders’ meeting: May 29, 2025
Issue no more than 1,500,000 common shares. |
| Pricing basis of private placement and its reasonableness | (1) The privately placed common shares price shall be no less than 85 percent of the reference price. The reference price shall be the higher of the following two calculations:
A. The simple average closing price of the Company’s common shares is calculated based on either the 1, 3, or 5 business days before the pricing date and is adjusted upon distribution of stock dividends and cash dividends, and capital reduction.
B. The simple average closing price of the Company’s common shares is calculated based on 30 business days before the pricing date and is adjusted upon distribution of stock dividends and cash dividends, and capital reduction.
(2) The pricing date of private placement was May 13, 2026. The privately placed common shares price shall be no less than 85 percent of the reference price. The reference price shall be the higher of the following two calculations:
A. The average closing price of the common shares from either 1, 3, or 5 business days before the pricing date, minus dividends adjustment, plus price discount adjustment due to capital reduction is NTD $5,310, NTD |

| | $5,192, and NTD $4,987 respectively. NTD $4,987 is selected.
B. The average closing price of the common shares for a period of thirty business days before the pricing date, minus dividends adjustment, plus price discount adjustment due to capital reduction is NTD $3,706.
(3) The reference price is NTD $4,987 which is highest of the above two calculation. In comprehensive consideration, NTD4,239 is set as actual price which is 85 percent of reference price and not lower than the percentage resolved by the shareholders' meeting. | | | | |
| --- | --- | --- | --- | --- | --- |
| Method for selecting specific investor | In compliance with Article 43-6 of the Securities and Exchange Act and Financial Supervisory Commission Letter Jin-Guan-Zheng-Fa-Zi No. 1120383220, dated September 12, 2023; and only strategic investor is targeted. | | | | |
| Reason and necessity of conducting private placement | Considering the capital market status, issuance cost, effectiveness and feasibility of raising funds through private placement, this approach will ensure and strengthen the long-term partnership with the strategic partners. Therefore, a capital increase through private placement is more favorable rather than public offering. | | | | |
| Number of Shares | 557,325 shares | | | | |
| Date of payment collection | Date of payment collection: May 15, 2026
Date of filing for payment collection: May 15, 2026 | | | | |
| Date of settlement | June 5, 2026 | | | | |
| Information on Counterparties | Name of investor | Qualification | Number of shares subscribed | Relationship with the Company | Participation in the Company’s operation |
| | Amazon.com, Inc. | Article 43-6 of the Securities and Exchange Act | 557,325 | None | None |
| Actual subscription price | NT$4,239 per share | | | | |
| Difference between actual subscription price and reference price | The actual subscription price is NT$4,239, which is 85% of the reference price of NT$4,987. | | | | |
| Impacts on shareholders’ equity | The privately placed common shares is 0.68% to capital shares. There is no significant impact on shareholders’ equity. | | | | |
| Fund utilization and status of implementation | The private placement was completed on May 15, 2026. The fund from private placement NT$2,362,500,675 is used for supporting working capital. | | | | |
| Private placement benefits | It is expected to support working capital for the Company’s long-term operation. | | | | |

The Company conducted the first private placement on May 15, 2026. A total of 557,325 common shares were issued through the private placement, leaving a remaining quota of 942,675 shares. As no further private placements were conducted within the remaining issuance period, the company has decided not to proceed with additional placements.

四、承認事項 Proposed Resolutions

承認案一

董事會提

案由：民國114年度營業報告書及財務報表案，提請承認。

說明：一、本公司民國114年度營業報告書請參閱附件一。

二、本公司民國114年度合併財務報告，包括：資產負債表、綜合損益表、權益變動表、現金流量表，業經勤業眾信聯合會計師事務所劉建良及張麗君會計師查核簽證完竣，並出具查核報告書在案。

三、民國114年度會計師查核報告及上述合併財務報表，請參閱附件三。

決議：本議案投票表決結果如下：

表決時出席股東表決權數：48,087,693 權

表決結果	占出席股東表決權數%
贊成權數 43,238,184 權
(含電子投票 40,448,600 權)	89.91%
反對權數 313,089 權
(含電子投票 313,089 權)	0.65%
棄權與未投票權數 4,536,420 權
(含電子投票 4,433,824 權)	9.43%

本案表決照案承認。

本案無股東提問。

Proposal No.1：

Proposed by the Board of Directors

2025 Business Report and the Consolidated Financial Statements for the year ended December 31, 2025 of the Company.

Explanation:

(1) Please refer to Exhibit I for 2025 Business Report of the Company.

(2) The Company's 2025 Consolidated Financial Statements, including Balance Sheet, Statements of Comprehensive Income, Statements of Changes in Equity and Statements of Cash flows, were audited by independent auditors, Mr. Chien-Liang Liu and Ms. Li-Chun Chang of Deloitte & Touche.

(3) Please refer to Exhibit III for the independent auditors' audit report and the above-mentioned Consolidated Financial Statements.

Resolutions : The voting results are shown below.

Shares present at the time of voting: 48,087,693.

Voting Results*		% of the total represented share present
Approval votes:	43,238,184 votes
(40,448,600 votes)	89.91%
Disapproval votes:	313,089 votes
(313,089 votes)	0.65%
Abstention votes/no votes:	4,536,420 votes
(4,433,824 votes)	9.43%

*Including votes casted electronically (numbers in brackets).

RESOLVED, that 2025 Business Report and the Consolidated Financial Statements be and hereby were accepted as submitted.

No question was raised by Shareholder.

承認案二

董事會提

案由：民國114年度盈餘分配案，提請承認。

說明：一、民國114年度盈餘分配，業經民國115年3月6日董事會依公司章程規定擬具

分派如下表。

二、本案俟股東常會通過後，授權董事會訂定除息基準日及其他相關事宜。
三、本次盈餘分派於除息基準日前，若基於法令變更、主管機關要求、本公司買回公司股份/員工認股權之行使等因素，影響流通在外股份數量，致使股東配息比率發生變動而需修正時，授權董事會全權處理。

| 本電群美
Alchip Technologies, Limited
114年度盈餘分配表
自付元章 | |
| --- | --- |
| 單位：美金元 | |
| 114年度期初未分配盈餘 | 248,406,916 |
| 因採用權益法之投資調整保留盈餘 | (174,553) |
| 本期稅後淨利 | 179,549,075 |
| 本期可供分配盈餘 | 427,781,438 |
| 分配項目 | |
| 現金股利(每股配發美金 1.08574 元) | (88,275,709) |
| 114年度期末未分配盈餘 | 339,505,729 |

註: 1. 每股股利係以 115 年 1 月 31 日止流通在外股數 81,304,648 股計算，實際每股股利將以除息基準日本公司實際流通在外股份為準，惟分派總額不變。
2. 本公司於 115 年 3 月 6 日董事會決議發放每股現金股利 1.08574 美元(換算成新台幣 34.41 元)，美金換算成新台幣匯率係依 115 年 3 月 5 日台灣銀行之即期買入及賣出之均價估算，實際金額應以股務代理機構收到現金股利後，依當時匯率兌換成新台幣之金額為準，股利發放至元為止，其畸零款合計數計入本公司之其他收入。

決議：本議案投票表決結果如下：

表決時出席股東表決權數：48,087,693 權

表決結果	占出席股東表決權數%
贊成權數 43,642,230 權
(含電子投票 40,859,646 權)	90.75%
反對權數 30,194 權
(含電子投票 30,194 權)	0.06%
棄權與未投票權數 4,415,269 權
(含電子投票 4,305,673 權)	9.18%

本案表決照案承認。

本案無股東提問。

Proposal No.2：

Proposed by the Board of Directors

2025 Profit Distribution Proposal.

Explanation:

(1) The Board has adopted a proposal for 2025 Profit Distribution on March 6, 2026 in accordance with the Memorandum and Articles of Association of the Company. Please refer to 2025 Profit Distribution table below.
(2) Upon the approval of the Annual Meeting of Shareholders, it is proposed that the Board of Directors be authorized to resolve the dividend record date, and other relevant issues.
(3) In the event that, before the dividend record date, the proposed profit distribution is affected by an amendment to relevant laws or regulations, a request by the competent authorities, or a buyback of

shares or employee stock options exercise, it is proposed that the Board of Directors be authorized to adjust the cash to be distributed to each share based on the number of actual shares outstanding on the record date for distribution.

| Alchip Technologies, Limited
Profit Distribution Table
Year 2025
(Unit: USD) | |
| --- | --- |
| 2025 Beginning retained earnings | 248,406,916 |
| Adjustment of retained earnings due to investments accounted for using equity method | (174,553) |
| Net profit after tax | 179,549,075 |
| Distributable net profit | 427,781,438 |
| Distribution item | |
| Dividend to shareholder (US$1.08574 per share) | (88,275,709) |
| 2025 Unappropriated retained earning | 339,505,729 |

Note: 1. The calculation of the dividend per share is based on the total number of outstanding shares which were 81,304,648 shares as of January 31, 2026. The price of the actual dividend per share will be calculated on the Record date for the distribution. The total amount of dividends is fixed.
2. On March 6, 2026, the Board resolved to issue shareholders a dividend of US$1.08574 (converted into NT$34.41) per share. This foreign exchange rate is based on the spot rate set by Bank of Taiwan on March 5, 2026. The actual dividend should be subject to the exchange rate of conversion upon receipt of the dividend by the Company's stock agent. The cash dividend will round down to the nearest NT Dollar. The amounts under one NT dollar due to the rounding off are summed up and recognized as the Company's other income.

Resolutions:

The voting results are shown below.

Shares present at the time of voting: 48,087,693.

Voting Results*		% of the total represented share present
Approval votes:	43,642,230 votes
(40,859,646 votes)	90.75%
Disapproval votes:	30,194 votes
(30,194 votes)	0.06%
Abstention votes/no votes:	4,415,269 votes
(4,305,673 votes)	9.18%

*Including votes casted electronically (numbers in brackets).

RESOLVED, that 2025 Profit Distribution Proposal be and hereby were accepted as submitted.

No question was raised by Shareholder.

五、討論事項 Discussion Items

討論案一

董事會提

案由：修訂取得或處分資產處理程序案，提請討論。

說明：本公司為因應公司實務需求，擬修訂取得或處分資產處理程序部分條文，提請股東會決議。修正條文對照表請參閱附件四。

決議：本議案投票表決結果如下：

表決時出席股東表決權數：48,087,693 權

表決結果	占出席股東表決權數%
贊成權數 43,646,282 權
(含電子投票 40,863,698 權)	90.76%
反對權數 28,079 權
(含電子投票 28,079 權)	0.05%
棄權與未投票權數 4,413,332 權
(含電子投票 4,303,736 權)	9.17%

本案表決照案通過。

本案無股東提問。

Discussion No.1：

Proposed by the Board of Directors

Amendment to the "Procedures for the Acquisition and Disposal of Assets". Please proceed to discuss.

Explanation:

It is proposed that the "Procedures for the Acquisition and Disposal of Assets" be amended, subject to approve at the Annual General Meeting, to comply with operational needs. Please refer to Exhibit IV for details.

Resolutions: The voting results are shown below.

Shares present at the time of voting: 48,087,693.

Voting Results*		% of the total represented share present
Approval votes:	43,646,282 votes
(40,863,698 votes)	90.76%
Disapproval votes:	28,079 votes
(28,079 votes)	0.05%
Abstention votes/no votes:	4,413,332 votes
(4,303,736 votes)	9.17%

*Including votes casted electronically (numbers in brackets)

RESOLVED, that the amendments to the "Procedures for the Acquisition and Disposal of Assets" of the Company be and hereby were accepted as submitted.

No question was raised by Shareholder.

討論案二

董事會提

案由：本公司辦理以現金增資發行普通股參與發行海外存託憑證案，提請討論。

說明：

一、為支應本公司未來營運資金需求，並使資金募集管道多元化，本公司規劃以現金增資發行普通股參與發行海外存託憑證籌集資金，提請股東會授權董事會於適當時機，視當時金融市場狀況，自股東會決議之日起一年內於不超過6,000,000股普通股之範圍內調整發行額度，以籌措資金。

二、除依章程第8.3條規定，保留發行普通股總數之 10% 由公司員工認購外，其餘 90% 依證券交易法第28條之1及公司章程第8.2條規定，提請股東會同意由原股東放棄優先認購之權利，全部提撥對外公開發行，以充作參與發行本次海外存託憑證之原有價證券。本次員工未認購部分，授權由董事長洽特定人認購或得視市場需要列入參與發行海外存託憑證之有價證券。

三、本次以現金增資發行普通股參與發行海外存託憑證之發行價格，將依中華民國證券商業同業公會「承銷商會員輔導發行公司募集與發行有價證券自律規則」規定，不得低於訂價日本公司收盤價、訂價日前一、三、五個營業日擇一計算之普通股收盤價之簡單算術平均數扣除無償配股除權（或減資除權）及除息後平均股價之九成。惟若國內相關法令發生變動時，亦得配合法令規定調整訂價方式。本次現金增資之訂價方式均係依據主管機關相關法令辦理，訂價之依據係屬合理，惟鑑於國內股價常有劇烈短期波動，實際發行價格將於前述範圍內，授權由董事長依國際慣例，並參考國際資本市場、國內市場情形等，與證券承銷商共同議定之，以提高海外投資人之接受度。如以本次辦理現金增資發行新股參與發行海外存託憑證之額度上限6,000,000股計算，加計2026年2月28日止股本(81,334,148股)的基礎上計算，對原股東股權稀釋比率約 6.87%，惟為追求公司競爭力提升，並使國際知名度及企業形象推展，在公司長期發展情形下，對股東權益應具正面效益。此外，本次海外存託憑證發行價格的決定方式，係以本公司普通股在國內集中交易市場所形成之公平交易市價為依據，原股東仍得以接近海外存託憑證之發行價格，於國內股市購入本公司普通股股票，且尚無須負擔匯兌風險及流動性風險，故應不致對原股東權益造成重大不利影響。

四、本次現金增資發行普通股參與發行海外存託憑證，所募集之資金預計用於購置原物料及機器設備、充實營運資金、轉投資等多項用途，並預計於資金募集完成後三年左右執行完畢，本計劃之執行預計可強化公司之競爭力，提升營運效能之效益，對股東權益有其正面助益。

五、為本次現金增資發行普通股參與發行海外存託憑證，本公司擬向相關主管機關（包括中華民國金融監督管理委員會、臺灣證券交易所及中央銀行）申請核准。

六、本次現金增資發行普通股參與發行海外存託憑證發行之新股，其權利義務與已發行之普通股相同。

七、本次現金增資發行普通股參與發行海外存託憑證之重要內容，包括發行價格、發行股數、募集金額、發行辦法、計劃項目、預定進度與預計可能產生效益等事項及其他一切有關事項，提請股東會同意授權董事會視市場狀況調整、訂定與辦理。未來如經主管機關指示或基於營運評估或因應客觀環境或市場狀況變動而欲修正者，亦提請股東會授權董事會全權處理。

八、為配合本次辦理現金增資發行普通股參與發行海外存託憑證之發行作業，包括但不限於國內外承銷商、國內外律師、存託機構、保管機構之遴選，提請股東會授權董事長或其指定之人核可，並代表本公司簽署一切有關現金增資發行普通股參與發行海外存託憑證之相關文件，及為本公司辦理一切有關現金增資發行普通股參與發行海外存託憑證之事宜。

九、上述事項如有未盡事宜，提請股東會授權董事會依法全權處理之。

決議：本議案投票表決結果如下：

表決時出席股東表決權數：48,087,693 權

表決結果	占出席股東表決權數%
贊成權數 43,472,692 權
(含電子投票 40,690,108 權)	90.40%

| 反對權數 205,364 權
(含電子投票 205,364 權) | 0.42% |
| --- | --- |
| 棄權與未投票權數 4,409,637 權
(含電子投票 4,300,041 權) | 9.16% |

本案表決照案通過。

本案無股東提問。

Discussion No.2

Proposed by the Board of Directors

The Issuance of New Common Shares by Cash Capital Increase for Sponsoring GDR Issuance.

Please proceed to discuss.

Explanation:

For the purposes of increasing the Company's future working capital or meeting other capital needs of the Company, and diversifying fundraising channels, the Company plans to issue new common shares by cash capital increase for GDR issuance. It is proposed to the shareholders meeting that the Board of Directors be authorized to identify optimal timing and adjust the number of new common shares to be issued, up to 6 million common shares, depending upon the prevailing financial market conditions within one year from the date of resolution by the shareholders meeting in order to raise funds.
Pursuant to Article 8.3 of the Memorandum and Articles of Association of the Company, 10% of the new shares which shall be reserved for employee subscription and it is proposed to the shareholders meeting that the shareholders waive their pre-emptive rights to subscribe the remaining 90% of the new shares and such remaining shares shall be allocated for public offering in accordance with Article 28-1 of the Securities and Exchange Act and Article 8.2 of the Memorandum and Articles of Association of the Company and serve as the underlying securities of this issuance of GDR. The Chairman of the Board is authorized to arrange or engage specific persons to subscribe the shares left unsubscribed by the Company's employees at the issue price, or to include the unsubscribed shares as underlying securities through the issuance of GDR depending on market demand.
The issue price of the new shares by cash capital increase for the sponsoring GDR issuance shall not be lower than 90% of the closing price of the Company's common shares listed on the Taiwan Stock Exchange on the pricing date, or the simple arithmetic mean of the closing prices of the Company's common shares listed on the Taiwan Stock Exchange for any of the periods of one, three or five days immediately preceding the pricing date, after factoring out ex-rights trading in connection with free distribution of stock dividends (or ex-rights trading in connection with distribution of shares due to capital reduction) and ex-dividend trading in connection with distribution of cash dividends; provided that, the aforesaid pricing formula may be adjusted in accordance with changes to relevant domestic laws and regulations. The pricing method of this cash capital increase is based on relevant laws and regulations and the basis of the pricing is reasonable. In view of the short-term dramatic volatility of domestic share prices from time to time, the Chairman is authorized to determine the issue price within the aforesaid scope in consultation with the underwriter(s), based on international practice, market conditions and aggregate book building status, so as to enhance the attractiveness to overseas investors. If the amount of the new shares to be issued in this cash capital increase for sponsoring GDR issuance is the maximum amount of shares that the Company can issue, i.e., 6 million shares, plus the share capital (81,334,148 shares) as of February 28, 2026, the dilution ratio of shareholding of the shareholders is about 6.87%; however, considering the competitiveness of the Company would be enhanced, the Company's overseas visibility would be increased and the corporate image would be promoted, it shall have positive benefits for the shareholder's rights and interests in the case of the Company's long term development. Additionally, the GDR's issue price is decided based on the fair market price of the Company's common stock. The existing shareholders may purchase common stock in Taiwan's stock market at a price close to the GDR's issue price without having to assume exchange and liquidity risks. This issuance of GDR should not have material impact on existing shareholders' rights and interests.
Proceeds from the issuance of common shares by cash capital increase for sponsoring GDR

issuance are expected to be used for the following one or multiple purpose(s) within about three years after completion of such issuance: procurement of raw materials and equipment, working capital increase and/or re-investment. The execution of this plan is expected to bolster the Company's competitiveness, enhance operating efficiency and have a positive effect on the shareholders' rights and interests.

For this issuance of new common shares by cash capital increase for sponsoring GDR issuance, the Company plans to file the applications for approval to relevant regulatory authorities (including the Financial Supervisory Commission, Taiwan Stock Exchange and Central Bank of Republic of China (Taiwan).
The rights and obligations of the new common shares to be issued by cash capital increase for sponsoring GDR issuance are identical to those of the outstanding common shares of the Company.
It is proposed to the shareholders meeting that the Board of Directors be authorized to adjust, decide and handle, in view of market condition, all material matters in connection with the issuance of new common shares by cash capital increase for sponsoring GDR issuance, including issue price, number of shares to be issued, the amount to be raised, offering plan, items for the funds usage plan, schedule, fund utilization plan, expected benefits, and other relevant matters, including necessary amendments to be made per the instructions of the competent authority, based on operational assessment or in consideration of changes in objective environment, market conditions, or other circumstances surrounded.
For the purpose of cash capital increase by issuing new common shares for sponsoring GDR issuance, it is proposed to the shareholders meeting to authorize the Chairman or the person designated by the Chairman with full power and authority to approve, sign and execute on behalf of the Company any and all documents regarding the cash capital increase by issuing new common shares for sponsoring GDR issuance and conduct all matters in connection with such offering for the Company, including but not limited to selection of international and domestic underwriters, attorneys, depository institutions and custodian institutions.
For matters not fully deliberated herein, it is proposed to the shareholders meeting that the Board of Directors be authorized to handle the matters in accordance with the laws and regulations.

Resolutions: The voting results are shown below.

Shares present at the time of voting: 48,087,693.

Voting Results*		% of the total represented share present
Approval votes:	43,472,692 votes
(40,690,108 votes)	90.40%
Disapproval votes:	205,364 votes
(205,364 votes)	0.42%
Abstention votes/no votes:	4,409,637 votes
(4,300,041 votes)	9.16%

*Including votes casted electronically (numbers in brackets)

RESOLVED, that the New Common Shares by Cash Capital Increase for Sponsoring GDR Issuance be and hereby was accepted as submitted.

No question was raised by Shareholder.

討論案三

董事會提

案由：本公司辦理私募普通股案，提請討論。

說明：一、本公司為引進策略性投資人及增強與策略合作伙伴的長期合作關係，以利公司長期經營與業務發展，擬依證券交易法第四十三條之六等規定，以私募方式辦理現金增資發行普通股新股(以下簡稱「本次私募普通股」)，預計私募普通股總數不超過2,000,000股（每股面額新台幣10元），預計增加實收資本額總額不超過新台幣20,000,000元。

二、依證券交易法第四十三條之六及「公開發行公司辦理私募有價證券應注意事項」規定，說明如下：

(一) 私募價格訂定之依據及合理性：

本次私募普通股每股價格之訂定，以不低於本公司定價日前下列二基準計算價格較高者之八成五訂定之：
(1) 定價日前一、三或五個營業日擇一計算普通股收盤價簡單算數平均數扣除無償配股除權及配息，並加回減資反除權後之股價；或
(2) 定價日前三十個營業日普通股收盤價簡單算數平均數扣除無償配股除權及配息，並加回減資反除權後之股價。
實際定價日及實際私募價格於不低於股東會決議成數之範圍內授權董事會依前述訂價依據，視日後洽定特定人情形及市場狀況決定之。
本次私募價格之訂價方式係依據「公開發行公司辦理私募有價證券應注意事項」規定，並考量公司未來展望以及私募有價證券之轉讓時點、對象及數量均有嚴格限制，且三年內不得洽辦上市掛牌，流動性較差等因素，故本次私募價格之訂定應屬合理，對股東權益不致有重大影響。

(二)特定人選擇方式：

本次私募普通股之對象以符合證券交易法第43條之6及金融監督管理委員會112年9月12日金管證發字第1120383220號函之規定擇定特定人，並以策略性投資人為限。
應募人擬為策略性投資人：

(1) 應募人之選擇方式與目的：因本公司長期經營與業務發展需要，將選擇對本公司之未來營運能產生直接或間接助益者為優先考量，並能有助於本公司擴大業務市場，強化客戶關係，或提升業務開發整合效益，或能提高技術，並能認同本公司經營理念之策略性投資人。

(2) 必要性：本次選定應募人之目的係為引進策略性投資人及增強與策略合作伙伴的長期合作關係，透過策略性投資人可提升本公司之長期競爭力及營運效益，故有其必要性。

(3) 預計效益：藉由策略性投資人之經驗、技術、知識、品牌聲譽及市場通路等優勢，經由策略合作、共同開發業務或市場整合等方式，預計將有助於本公司降低營運成本、擴大業務版圖，以提高本公司未來營運績效。

目前尚無已洽定之應募人。

(三) 辦理私募之必要理由：

不採用公開募集之理由：考量資本市場狀況、發行成本、私募方式之籌資時效性及可行性，以及私募股票有三年內不得自由轉讓之限制等因素，較可確保並強化與策略合作伙伴間更緊密的長期合作關係，故本次不採用公開募集而擬以私募方式辦理現金增資發行新股。
私募之額度：本次私募普通股總額度在不超過 2,000,000 股額度內，將於股東會決議之日起一年內一次或分次(最多不超過三次)辦理。
本次私募普通股各分次辦理之資金用途及預計達成效益如下：

辦理次數	資金用途	預計達成效益
分一次辦理	尋求與國內外科技大廠及產業基金	降低公司之經營風

辦理次數	資金用途	預計達成效益
分二次辦理	進行技術合作、市場業務合作或策略聯盟機會，同時充實營運週轉金及因應公司長期營運發展所需	險，強化財務結構，提升本公司未來營運績效之效益
分三次辦理

(四) 董事會決議辦理本次私募普通股前一年內經營權並無發生重大變動，且本次私募普通股之應募人將以策略性投資人為限，將對本公司業務發展有正面助益。本公司未來選定本次私募普通股之應募人時，將以該次私募普通股交付日起一年內經營權不發生重大變動為原則。

(五) 其他應敘明事項：

本次私募之普通股，權利義務原則上與本公司已發行之普通股相同，惟依證券交易法第43條之8規定，除依該條文規定之轉讓對象及條件外，原則上私募之普通股於交付日起三年內不得自由轉讓，本公司於交付日起滿三年後，擬依證券交易法等相關規定，先取具台灣證券交易所核發符合上市標準之同意函，再向主管機關申報補辦本次私募普通股公開發行及申請上市交易。
本次私募普通股計畫之主要內容，包括實際私募股數、實際私募價格、應募人之選擇、基準日、發行條件、計畫項目、資金用途及進度、預計產生效益及其他相關事宜等，暨其他一切有關發行計畫之事項，擬提請股東會授權董事會視市場狀況調整、訂定及辦理，未來如因法令變更或主管機關要求修正或基於營運評估、或因客觀環境需要變更時，亦授權董事會全權處理之。
除上述授權範圍外，擬提請股東會授權董事長，代表本公司簽署與商議一切有關私募普通股之契約及文件，並為本公司辦理一切有關發行私募普通股所需之事宜。

決議：本議案投票表決結果如下：

表決時出席股東表決權數：48,087,693 權

表決結果	占出席股東表決權數%
贊成權數 43,304,504 權
(含電子投票 40,521,920 權)	90.05%
反對權數 370,424 權
(含電子投票 370,424 權)	0.77%
棄權與未投票權數 4,412,765 權
(含電子投票 4,303,169 權)	9.17%

本案表決照案通過。

本案無股東提問。

Discussion No.3:

Proposed by the Board of Directors

The Company's Issuance of Common Shares through Private Placement. Please proceed to discuss.

Explanation:

In order to introduce strategic investors and strengthen the Company's long-term cooperative relationship with strategic partners, so as to facilitate the Company's long-term operation and business development, it is proposed to raise capital in cash by issuance of new common shares through private placement (hereinafter referred to as the "Privately Placed Common Shares"), in compliance with the provisions of Article 43-6 of the Securities and Exchange Act and relevant regulations. It is expected that the aggregate number of Privately Placed Common Shares will not exceed 2,000,000 shares (at par value of NT$10 per share) and the increased paid-in capital amount will not exceed NT$ 20,000,000.

According to the provisions of Article 43-6 of the Securities and Exchange Act and the "Directions for Public Companies Conducting Private Placements of Securities", the further explanations are set forth as follows:

(1) The basis and rationality of the pricing of private placement

A. As to the pricing of the Privately Placed Common Shares, the price per share shall not be lower than 85% of the higher price of the following two calculations before the pricing date:

i. The simple average closing price of the Company's common shares is calculated based on either the 1, 3, or 5 business days before the pricing date and is adjusted upon distribution of stock dividends and cash dividends, and capital reduction; or

ii. The simple average closing price of the Company's common shares is calculated based on 30 business days before the pricing date and is adjusted upon distribution of stock dividends and cash dividends, and capital reduction.

B. The actual pricing date and the actual price of common shares to be issued through private placement shall not be less than the range approved by the resolution of the Company shareholders' meeting. The board of directors of the Company will be authorized to determine the price based on the aforesaid price, future specific persons' situation and market conditions.

C. The pricing method of this private placement price is based on the "Directions for Public Companies Conducting Private Placements of Securities", considering that the Company's prospects, the timing, object, and quantity of transfer of private placement of securities are strictly limited. Moreover, it is also not possible to be listed on the TWSE within three years and the liquidity is poor. Therefore, the pricing of the private placement of this fiscal year shall be reasonable and would cause no major impact on shareholders' equity.

(2) Methods for selecting specific persons

A. The proposed investor to subscribe for the Privately Placed Common Shares shall meet the qualification under Article 43-6 of the Securities Exchange Act and the Decree No. 1120383220 of the Financial Supervisory Commission issued on September 12, 2023, and shall be a strategic investor.

B. The proposed investors are intended to be strategic investors:

i. Method and purpose of selecting investors: Due to the Company's long-term business and business development needs, it will give priority to those who may directly or indirectly contribute to the future operation of the Company, and can help the Company expand its business, strengthen customer relations, or enhance business development integration benefits, or can improve technology, and can recognize the Company's business strategy.

ii. Necessity: The purpose of selecting offerees is to introduce strategic investors and strengthen long-term cooperation with strategic partners. Through strategic investors, the long-term competitiveness and operational effectiveness of the Company can be enhanced, which is necessary.

iii. Expected Benefits: It is expected that through strategic investors' experience, technology, knowledge, brand reputation, and market access, the Company can cooperate with such investors in strategic cooperation, joint business development or market integration, which will help the Company to reduce operating costs and expand its sales market to improve the Company's future operating performance.

C. There are no offerees at present.

(3) Necessary reasons for the private placement:

A. Reasons for not adopting public offerings: Considering factors such as capital market conditions, offering costs, timeliness and feasibility of fundraising for private placements, and restrictions on private placement of shares that cannot be freely transferred within three years, etc. In this way, it can ensure and strengthen strategic partnerships in a closer long-term cooperation relationship. Therefore, public offering is not adopted at this time, and a private placement to increase capital in cash by issuance of new share is conducted instead.

B. The size of the proposed private placement: The aggregate number of this Privately

Placed Common Shares shall not exceed 2,000,000 shares and will be issued once or in installments (up to a maximum of three times) within one year from the date of the resolution of the shareholders' meeting.

C. The use of proceeds raised from issuance of Privately Placed Common Shares and the estimated benefits processed in different tranches.

Processing times	Use of proceeds	Expected results
Once in a single transaction	Seek opportunities for technical cooperation, business cooperation or strategic alliances with domestic and foreign big tech companies or industrial funds, and at the same time, enrich working capital and meet the Company's long-term operational development needs	Reduce the Company's operating risks, strengthen its financial structure, and improve the Company's future operating performance
Twice in two transactions
Three times in three transactions

(4) There is no occurrence of significant change of control event within the past year preceding the day when the Company's board of directors resolves this private placement plan. As the investors subscribe to the Privately Placed Common Shares will be limited to strategic investors, the proposed private placement may have a positive contribution to the Company's business development. The selection of strategic investors by way of this private placement will be subject to the principle that no significant change of control event would occur within one year following the delivery of Privately Placed Common Shares.

(5) Other matters that should be stated:

A. The rights and obligations contain in the Privately Placed Common Shares are in principle the same as the common shares issued by the Company; however, according to the provisions of Article 43-8 of the Securities and Exchange Act, in addition to the objects and conditions of the assignment as prescribed by the provisions, in principle, the Privately Placed Common Shares shall not be freely transferred within three years from the date of delivery. After the full three years from the delivery date, the company plans to obtain a consent letter from the Taiwan Stock Exchange in accordance with the relevant provisions of the Securities and Exchange Act, etc. The Company shall apply for re-issuance of the public offering of the Privately Placed Common Shares and application for the listing of the Privately Placed Common Shares with the competent authority.

B. The terms and conditions of the proposed issuance of Privately Placed Common Shares, including the actual number of Privately Placed Common Shares, the final private placement price, selection of investors, record date, issuance conditions, project items, use of proceeds and progress, expected benefits, and all other matters related to the issuance plan, will be brought to the shareholders' meeting and request authorization for the board of directors to adjust, determine and handle based on the market conditions, and if future changes such as due to amendments in laws or regulations or when required by the competent authority or based on operational assessment, or due to changes in the objective environment, the board of directors of the Company will be authorized to handle it completely.

C. In addition to the aforesaid scope of authorization, it is proposed that the Chairman is authorized to sign and negotiate all contracts and documents relating to Privately Placed Common Shares on behalf of the Company, and to handle all necessary matters regarding to Privately Placed Common Shares for the Company.

Resolutions: The voting results are shown below.

Shares present at the time of voting: 48,087,693.

Voting Results*		% of the total represented share present
Approval votes:	43,304,504 votes (40,521,920 votes)	90.05%
Disapproval votes:	370,424 votes (370,424 votes)	0.77%

Abstention votes/no votes: 4,412,765 votes (4,303,169 votes) 9.17%

*Including votes casted electronically (numbers in brackets)

RESOLVED, that the Company's Issuance of Common Shares through Private Placement be and hereby was accepted as submitted.

No question was raised by Shareholder.

討論案四

董事會提

案由：解除董事競業禁止案，提請討論。

說明：一、依本公司章程第30.4條規定「董事如在公司業務範圍內為自己或他人從事行為，應在從事該行為之前，於股東會上向股東揭露該等利益的主要內容，並在股東會上依特別（重度）決議取得許可」。

二、本公司董事有為其自己或他人從事公司營業範圍內事務的行為，在無損及本公司利益之前提下，擬請股東會同意解除董事之競業禁止限制。

三、擬解除董事候選人競業禁止限制之內容如下：

職稱	姓名	目前兼任他公司之名稱及職務
董事	張國威	安茂微電子股份有限公司董事

決議：本議案投票表決結果如下：

表決時出席股東表決權數：48,087,693 權

表決結果	占出席股東表決權數%
贊成權數 40,593,951 權
(含電子投票 37,811,367 權)	84.41%
反對權數 64,057 權
(含電子投票 64,057 權)	0.13%
棄權與未投票權數 7,429,685 權
(含電子投票 7,320,089 權)	15.45%

本案表決照案通過。

本案無股東提問。

Discussion No.4：

Proposed by the Board of Directors

Release the Prohibition on Directors from Participating in Competitive Business. Please proceed to discuss.

Explanation:

In accordance with the Article 30.4 of the Memorandum and Articles of Association of the Company, a Director who engages in conduct either for himself or on behalf of another person within the scope of the Company's business, shall disclose to Members, at a general meeting prior to such conduct, a summary of the major elements of such interest and obtain the ratification of the Members at such general meeting by a Supermajority Resolution vote.
Since the Directors of the Company may engage in conduct within the scope of the Company's business, it is proposed to Annual General Meeting release the prohibition on newly Directors who hold concurrent position in other companies from participation in competitive business without prejudice to the Company's interests.
Please refer to the table below for the Director candidates' positions holding in other companies.

Position	Name	Position holding in other companies
Director	Guo-Wei Chang	Director of AME, Inc.

Resolutions: The voting results are shown below.
Shares present at the time of voting: 48,087,693.

Voting Results*		% of the total represented share present
Approval votes:	40,593,951 votes (37,811,367 votes)	84.41%
Disapproval votes:	64,057 votes (64,057 votes)	0.13%
Abstention votes/no votes:	7,429,685 votes (7,320,089 votes)	15.45%

*Including votes casted electronically (numbers in brackets)

RESOLVED, that the Release from the Prohibition on Directors from Participating in Competitive Business be and hereby was accepted as submitted.

No question was raised by Shareholder.

六、臨時動議 Ad Hoc Motion

股東提問：(戶號：143899)

因應政府推動企業以有序的方式減碳轉型，並公布永續經濟活動認定參考指引，請問公司是否有適用或符合永續經濟活動？該符合情形，是否規劃到ESG數位平台申報或在官網、永續報告書揭露？

財務長回答：目前永續經濟活動的規範主要聚焦在半導體製造與封測領域，因此本公司並不在適用範圍內。不過，我們持續投入低功耗、小尺寸IC設計解決方案的開發，希望能為節能減碳與環境永續盡一份心力。如果想進一步了解公司在永續發展方面的努力，歡迎參考我們的永續報告書，謝謝！

Shareholder's question: (Shareholder Account No: 66507)

In response to the government's promotion of an orderly corporate transition toward carbon reduction and the publication of the "Reference Guidelines for Sustainable Economic Activities," please advise whether the Company has any business activities that are applicable to or compliant with sustainable economic activities. If so, does the Company plan to disclose such compliance through the ESG digital platform, on its official website, or in its sustainability report?

CFO: Currently, the scope of sustainable economic activity regulations is mainly focused on the semiconductor manufacturing and packaging/testing sectors; therefore, the Company does not fall within the applicable scope at this stage. However, we continue to invest in the development of low-power and compact IC design solutions in the hope of contributing to energy conservation, carbon reduction, and environmental sustainability.

For further information regarding the Company's efforts in sustainable development, please refer to our Sustainability Report. Thank you.

經詢無其他臨時動議，主席宣布議畢散會。

There being no other business and special motion, upon a motion duly made and seconded, the meeting was adjourned.

頁次華流

總結

主席：沈翔霖
Chairman: Johnny Shyang-Lin Shen

紀錄：廖筱萍
Recorder: Hsiao Ping Liao

參、附件

EXHIBITS

一、營業報告書 Business Report
二、審計委員會審核報告書 Audit Committee’s Review Report
三、會計師查核報告暨民國 114 年度合併財務報表 Independent Auditors’ Report and 2025 Consolidated Financial Statements
四、取得或處分資產處理程序修訂表 Comparison table for the amendments to the “Procedures for the Acquisition and Disposal of Assets”

【附件一】EXHIBIT I

英屬開曼群島哥坦芯電子股份有限公司
曾業賴甫善
勞信滙曼

經營方針

世芯電子作為全球領先的 ASIC （特殊應用積體電路）設計服務公司，專注於高效能運算（HPC）和人工智慧（AI）領域，為客戶提供尖端系統單晶片（SoC）解決方案，涵蓋從晶片設計到製造的全價值鏈一站式服務。世芯電子秉持"創新為本、誠信經營、品質至上、團隊合作"的核心價值，致力於成為業界最可靠的 ASIC 合作夥伴。公司以"一次投片成功"為品質標竿，透過自主技術研發與全球化資源配置，協助客戶縮短產品上市週期，在快速變化的技術環境中保持競爭優勢，並持續為客戶與股東創造卓越價值。

企業發展

2025 年對全球產業而言是關鍵的一年。人工智慧逐漸融入企業營運與日常生活，不僅改變了商業模式，也為半導體產業帶來新的成長契機。隨著市場對更高效能、更低功耗以及小型化設計的需求不斷增加，半導體業者加快技術升級與產品研發，推動整個產業向更高效率與更精密製程邁進。

從區域發展來看，北美與亞太地區已成為人工智慧創新的核心，汽車產業導入人工智慧技術的速度亦顯著提升，智慧化應用持續擴展。世芯把握此市場機遇，7nm 至 2nm 等先進製程節點持續精進，並結合完整的先進封裝技術與逐漸成熟的設計生態系，建立跨製程與系統整合的優勢，使公司成為客戶與合作夥伴抓住產業轉型機會的重要夥伴。

在業務推展方面，公司積極參與多項人工智慧專案，應用領域涵蓋雲端服務供應商之AI加速器以及邊緣運算晶片等關鍵市場。同時，公司在先進封裝領域持續取得突破，包括CoWoS等技術平台的深化應用，並已完成多項5nm至2nm專案流片，預計將於2026年起陸續量產。

本年度人工智慧與高效能運算（HPC）相關應用占整體營收約 83%，先進製程（7nm 及以下）設計服務則貢獻約 87% 之營收，充分展現世芯在關鍵技術領域的領先實力。加上多項即將量產的專案儲備，公司持續在快速變動且高度競爭的市場中創造價值，並保持穩健成長。

財務表現

以新台幣計，2025 年本公司營業額為新台幣三佰零九億二仟六佰萬元，較 2024 年的營業額新台幣五佰一十九億六仟九佰萬元減少 40%，2025 年稅後淨利為新台幣五十五億九仟八佰萬元，較 2024 年的稅後淨利新台幣六十四億四仟六佰萬元減少 13%。以美元來計算，全年營收為九億九仟二佰萬美元，稅後淨利為一億八仟萬美元，分別較前一年減少 39% 及

11%。2025年經營績效的表現包括：全年平均毛利率 26%、營業利益率為 16%、資產報酬率為 10%、權益報酬率為 14%。

營業收支

(一)營業收入部份

2025年度營業收入為新台幣三佰零九億二仟六佰萬元，較2024年的營業額新台幣五佰一十九億六仟九佰萬元減少 40%，主係因ASIC及晶圓產品量產收入較前一年度減少。

(二)營業支出部份

2025年度營業支出總額為新台幣二佰五十九億一仟萬元，較2024年度新台幣四佰五十四億七仟萬元，減少一佰九十五億六仟萬元，主係因量產收入減少，相關營業成本減少。

獲利能力

本公司在2025年度因營業收入減少，營業利益較2024年度減少 23%，營業費用率2025年度及2024年分別為 10% 及 7%，稅後淨利較2024年度稅後淨利減少 13%。

研發概況

隨著市場對於高效能、低功耗及小型化設計之需求持續成長，世芯電子不斷加大研發投入，專注於先進晶片設計技術、創新設計平台建置與客製化IP開發，並透過更廣泛的合作模式，整合產業資源，加速次世代技術之研發與優化。

延續在 5nm、3nm 與 2nm 人工智慧及高效能運算專案所累積的豐富實績，世芯正進一步推動 2.5D/3D 先進封裝技術應用。同時，公司亦積極推動 3nm 與 2nm 製程晶片設計專案，持續強化先進製程布局。透過跨部門資源整合與策略合作，世芯已建立穩固的技術與服務基礎，可協助客戶掌握市場契機、推出最前沿的創新產品，並持續鞏固公司在先進技術與製程設計服務領域的領導地位。

未來展望

展望未來，世芯已具備穩健基礎，將可充分掌握人工智慧與高效能運算所帶動之半導體產業成長動能。

公司將積極布局超大規模雲端服務業者(Hyperscaler)、客製化系統及新創企業等市場領域，憑藉在多晶粒架構、3D與3.5D先進封裝，以及次世代製程技術上的持續突破，強化整體技術競爭優勢，鞏固其作為技術創新領導者之地位。這些努力將使公司能更有效因應人工智慧應用及次世代高效能運算解決方案不斷演變的需求。

在區域布局方面，公司將重點擴大北美市場佈局，並提升設計產能，以因應全球市場存在感日益重要的趨勢。進一步提升世芯電子作為ASIC合作夥伴之市場吸引力，並有助於擴大市占率，深化其在半導體產業中值得信賴之合作夥伴形象。

在財務表現方面，公司對於2026年恢復營收與獲利穩健成長深具信心。整體先進ASIC解

決方案需求強勁，以及多項前瞻人工智慧專案之順利推進將驅動公司持續成長。公司亦將持續提供具創新性與成本效益之整體解決方案，為客戶與股東創造長期且穩健的價值。

最後，謹向全體員工與合作夥伴長期以來對公司價值理念與發展願景的支持與投入，致上誠摯謝意。未來，我們將攜手並進，共同開創世芯電子更加穩健而光明的發展前景。

董事長：沈翔霖 Johnny Shyang-Lin Shen

Chairman

總經理：沈翔霖 Johnny Shyang-Lin Shen

Chief Executive Officer

會計主管：詹舒媚 Nancy Chan

Financial Controller

Alchip Technologies Limited Business Report

Management Principle

Alchip is a leading ASIC (Application Specific Integrated Circuit) service company specializing in High-Performance Computing (HPC) and AI (Artificial Intelligence) infrastructure applications. Our mission is to deliver cutting-edge System-on-Chip (SoC) solutions and provide a complete turnkey service portfolio that covers the entire value chain, from IC design to manufacturing. We are guided by our core values ... teamwork and dedication, innovation, integrity, and quality ... as we strive to be the most reliable ASIC partner in the industry.

Our primary objective is to achieve first-time, every-time silicon success and accelerate our customers' time-to-market so they can lead the rapidly evolving technological landscape. Alchip leverages its proprietary ASIC capabilities and global presence to deliver exceptional value to customers and shareholders.

Business Environment

Fiscal 2025 marked a watershed, not only for the semiconductor industry but also for the world as AI became an integral part of business productivity and everyday life. The semiconductor industry responded in a transformative manner, driven by the demand for higher performance, with less power consumption, in a smaller footprint.

North America and Asia-Pacific became the obvious center of AI innovation while the automotive sector also saw more rapid adoption of AI technology. Alchip's cutting-edge achievements at advanced technology nodes, ranging from 7nm down to 2nm designs. along with advanced packaging technology availability and an expanding design ecosystem, positions the company as a preferred resource to help its customers, partners and stakeholders capitalize on this unique moment in time.

Alchip is actively engaging in multiple AI customer projects reaching across cloud service providers' AI accelerators and edge AI computing chips. The company made strides in advanced packaging technologies, such as CoWoS, with several 5nm to 2nm tape-outs that are expected to enter mass production expected in 2026.

AI and HPC applications contributed 83% of revenue, while 87% of revenue came from advanced process designs (7nm and smaller)—a testament to Alchip's technological leadership. These achievements, combined with a substantial pipeline of projects entering mass production, underscore the company's ability to deliver value in a dynamic and competitive market.

Financial Results

Alchip's 2025 operating revenue reached NTD30,926 million, a 40% decrease Year-over-Year (YoY) from NTD51,969 million in 2024. Net profit was NTD5,598 million, a 13% decrease YoY from NTD6,446 million in 2024. On a US dollar ($) basis, 2025 operating revenue equaled $992 million, a 39% decrease YoY, with net profit of $180 million, a 11% decrease YoY. The 2025 gross margin was 26%, with an operating margin of 16%. The 2025 return on assets and return on equity were 10% and 14%, respectively.

Operating revenue and COGS

The Operating Revenue

The operating revenue in 2025 equaled NTD30,926 million from NTD51,969 million in 2024, a 40% decrease YoY, is mainly due to operating revenue decreases from production sources.

The Cost of Goods Sold

Total operating costs were NTD25,910 million in 2025, a decrease of NTD19,562 million from NTD45,472 million in 2024, mainly due to costs associated with the decrease in production revenue.

Profitability

Operating profit declined by 23% YoY due to decreased revenue. The operating expenses-to-revenue ratio in 2025 and 2024 were 10% and 7%, respectively. With the decrease in operating revenue in 2025, net profit declined 13% YoY.

Research and Development

The continued demand for our target markets for high performance, at lower power consumption, within a smaller footprint drives Alchip continued investment in developing advanced IC designs, innovative design platforms, customized IP, and a broader practice of collaboration to optimize the research and development of next-generations technologies.

Building on our successful track record with multiple 5nm, 3nm, and 2nm artificial intelligence and high-performance computing design projects, Alchip is advancing its efforts with the implementation of advanced 2.5D/3D packaging technologies. Additionally, we are actively working on 3nm and 2nm chip design projects. With all teams strategically aligned, Alchip is well-positioned to help customers seize market opportunities, introduce the most cutting-edge products, and further solidify its leadership in advanced technology and process design services.

Future Outlook

Looking ahead, Alchip is well-positioned to capitalize on the AI and high-performance driven semiconductor industry growth.

Alchip plans to aggressively pursuing opportunities in the hyperscaler, custom system, and entrepreneurial segments leveraging its advancements in multi-die architecture, 3D and 3.5D advanced packaging and next-generation process technologies to maintain its role as the technology innovation leader. These efforts will position the company to meet the evolving demands of AI-driven applications and next-generation HPC solutions.

Strategically, Alchip will focus on expanding its presence in North America and increasing design capacities to capitalize on the increasing importance of strong global presence. These investments enhance the company's attractiveness as an ASIC partner that will be reflected in enhanced market share and its reputation as a trusted ASIC partner in the semiconductor industry.

Financially, Alchip is confident in its ability to reinvigorate strong revenue and profit growth in 2026, driven by robust demand for advanced ASIC solutions overall and the successful execution of leading-edge AI-driven initiatives. All the while, the company will deliver innovative, cost-effective solutions that create value for customers and shareholders alike.

In closing, we express our gratitude to our employees and partners for their continued commitment to the company's values, growth and future.

Together, we will make Alchip's future a bright one.

Johnny Shyang-Lin Shen
Chairman

Johnny Shyang-Lin Shen
Chief Executive Officer

Nancy Chan
Financial Controller

【附件二】EXHIBIT II

英屬開曼群島商世芯電子股份有限公司

審計委員會審查報告書

董事會造送本公司民國一百一十四年度營業報告書、合併財務報告及盈餘分配之議案，其中合併財務報告業經勤業眾信聯合會計師事務所劉建良、張麗君會計師查核竣事。上述營業報告書、合併財務報告及盈餘分配之議案經本審計委員會審查，認為尚無不符，爰依證券交易法第十四條之四及公司法二百一十九條之規定報告如上，敬請鑑察。

此致

本公司一百一十五年股東常會

英屬開曼群島商世芯電子股份有限公司

審計委員會召集人：郭明鑑郭明鑑

中華民國一百一十五年三月六日

Alchip Technologies, Limited

AUDIT COMMITTEE’S REVIEW REPORT

To: Shareholders’ Annual General Meeting for Year 2026, Alchip Technologies, Limited

The Board of Directors has prepared and submitted to the undersigned, Audit Committee of Alchip Technologies, Limited 2025 Business Report, Consolidated Financial Statements and Dividend Distribution proposal. The Consolidated Financial Statements have been duly audited by Certified Public Accountants Chien-Liang Liu and Li-Chun Chang of Deloitte & Touche. The above Business Report, Consolidated Financial Statements and Dividend Distribution proposal have been examined and determined to be correct and accurate by the undersigned. This Report is duly submitted in accordance with Article 14-4 of Securities and Exchange Law and Article 219 of the Company Law.

The Audit Committee, Chairman

Mr. Ming-Jian Kuo

【附件三】EXHIBIT III

Deloitte.

勤業眾信
勤業眾信聯合會計師事務所
110421 台北市信義區松仁路100號20樓

Deloitte & Touche
20F, Taipei Nan Shan Plaza
No. 100, Songren Rd.,
Xinyi Dist., Taipei 110421, Taiwan

Tel: +886 (2) 2725-9988
Fax: +886 (2) 4051-6888
www.deloitte.com.tw

會計師查核報告

Alchip Technologies, Limited 公鑑：

查核意見

Alchip Technologies, Limited 及其子公司（以下簡稱 Alchip 集團）民國 114 年及 113 年 12 月 31 日之合併資產負債表，暨民國 114 年及 113 年 1 月 1 日至 12 月 31 日之合併綜合損益表、合併權益變動表、合併現金流量表，以及合併財務報表附註（包括重大會計政策彙總），業經本會計師查核竣事。

依本會計師之意見，上開合併財務報表在所有重大方面係依照證券發行人財務報告編製準則及經金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製，足以允當表達 Alchip 集團民國 114 年及 113 年 12 月 31 日之合併財務狀況，暨民國 114 年及 113 年 1 月 1 日至 12 月 31 日之合併財務績效及合併現金流量。

查核意見之基礎

本會計師係依照會計師受託查核簽證財務報表規則及審計準則執行查核工作。本會計師於該等準則下之責任將於會計師查核合併財務報表之責任段進一步說明。本會計師所隸屬事務所受獨立性規範之人員已依會計師職業道德規範，與 Alchip 集團保持超然獨立，並履行該規範之其他責任。本會計師相信已取得足夠及適切之查核證據，以作為表示查核意見之基礎。

關鍵查核事項

關鍵查核事項係指依本會計師之專業判斷，對 Alchip 集團民國 114 年合併財務報表之查核最為重要之事項。該等事項已於查核合併財務報表整體及形成查核意見之過程中予以因應，本會計師並不對該等事項單獨表示意見。

茲對 Alchip 集團民國 114 年度合併財務報表之關鍵查核事項敘明如下：

存貨之評價

Alchip 集團主要從事客製化晶片之委託設計服務及製造銷售，由於半導體產業產品之製程技術升級快速，致產品因生命週期縮短而可能造成存貨價值減損或呆滯，管理階層針對可能價值減損或呆滯的存貨，除依存貨政策提列外，尚需考量集團存貨去化情形、未來訂單需求及外部產業環境政策及法規變化等。由於上述考量涉及管理階層主觀判斷而具有不確定性，因此，本會計師將存貨之評價列為關鍵查核事項。

截至民國 114 年 12 月 31 日止，Alchip 集團存貨餘額為新台幣 6,945,450 仟元（美金 220,982 仟元），佔合併財務報表總資產之 12%，與存貨相關會計政策及資訊，請參閱合併財務報表附註四、五及十一。

本會計師所執行之主要查核因應程序包括：

瞭解管理階層評估存貨價值減損或呆滯之流程；
依據集團存貨去化速度及實際呆滯情形評估 Alchip 集團之存貨價值減損提列政策之合理性；
取得存貨庫齡報表，驗證該報表之正確性及完整性以及庫齡期間分類之正確性；再依據存貨價值減損提列政策核算減損提列金額；
對以前年度管理階層估計之存貨價值減損或呆滯損失執行回溯性覆核，並與本年度估計之金額進行比較分析，以評估管理階層所使用之假設及判斷是否合理。

管理階層與治理單位對合併財務報表之責任

管理階層之責任係依照證券發行人財務報告編製準則及經金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製允當表達之合併財務報表，且維持與合併財務報表編製有關之必要內部控制，以確保合併財務報表未存有導因於舞弊或錯誤之重大不實表達。

於編製合併財務報表時，管理階層之責任亦包括評估 Alchip 集團繼續經營之能力、相關事項之揭露，以及繼續經營會計基礎之採用，除非管理階層意圖清算 Alchip 集團或停止營業，或除清算或停業外別無實際可行之其他方案。

Alchip 集團之治理單位（含審計委員會）負有監督財務報導流程之責任。

會計師查核合併財務報表之責任

本會計師查核合併財務報表之目的，係對合併財務報表整體是否存有導因於舞弊或錯誤之重大不實表達取得合理確信，並出具查核報告。合理確信係高度確信，惟依照審計準則執行之查核工作無法保證必能偵出合併財務報表存有之重大不實表達。不實表達可能導因於舞弊或錯誤。如不實表達之個別金額或彙總數可合理預期將影響合併財務報表使用者所作之經濟決策，則被認為具有重大性。

本會計師依照審計準則查核時，運用專業判斷及專業懷疑。本會計師亦執行下列工作：

辨認並評估合併財務報表導因於舞弊或錯誤之重大不實表達風險；對所評估之風險設計及執行適當之因應對策；並取得足夠及適切之查核證據以作為查核意見之基礎。因舞弊可能涉及共謀、偽造、故意遺漏、不實聲明或踰越內部控制，故未偵出導因於舞弊之重大不實表達之風險高於導因於錯誤者。
對與查核攸關之內部控制取得必要之瞭解，以設計當時情況下適當之查核程序，惟其目的非對 Alchip集團內部控制之有效性表示意見。
評估管理階層所採用會計政策之適當性，及其所作會計估計與相關揭露之合理性。
依據所取得之查核證據，對管理階層採用繼續經營會計基礎之適當性，以及使 Alchip 集團繼續經營之能力可能產生重大疑慮之事件或情況是否存在重大不確定性，作出結論。本會計師若認為該等事件或情況存在重大不確定性，則須於查核報告中提醒合併財務報表使用者注意合併財務報表之相關揭露，或於該等揭露係屬不適當時修正查核意見。本會計師之結論係以截至查核報告日所取得之查核證據為基礎。惟未來事件或情況可能導致 Alchip 集團不再具有繼續經營之能力。
評估合併財務報表（包括相關附註）之整體表達、結構及內容，以及合併財務報表是否允當表達相關交易及事件。
對於集團內組成個體之財務資訊取得足夠及適切之查核證據，以對合併財務報表表示意見。本會計師負責集團查核案件之指導、監督及執行，並負責形成集團查核意見。

本會計師與治理單位溝通之事項，包括所規劃之查核範圍及時間，以及重大查核發現（包括於查核過程中所辨認之內部控制顯著缺失）。

本會計師亦向治理單位提供本會計師所隸屬事務所受獨立性規範之人員已遵循會計師職業道德規範中有關獨立性之聲明，並與治理單位溝通所有可能被認為會影響會計師獨立性之關係及其他事項（包括相關防護措施）。

本會計師從與治理單位溝通之事項中，決定對 Alchip 集團民國 114 年度合併財務報表查核之關鍵查核事項。本會計師於查核報告中敘明該等事項，除非法令不允許公開揭露特定事項，或在極罕見情況下，本會計師決定不於查核報告中溝通特定事項，因可合理預期此溝通所產生之負面影響大於所增進之公眾利益。

勤業眾信聯合會計師事務所
會計師劉建良

會計師張麗君

劉建良

金融監督管理委員會核准文號
金管證審字第 1000028068 號

金融監督管理委員會核准文號
金管證審字第 1100356048 號

中華民國 115 年 3 月 6 日

石壩群芸
1993年12月31日

2013年度
石壩群芸
石壩群芸

单位：新台幣仟元

代碼	資產	114年12月31日		113年12月31日
		金額	%	金額	%
流動資產
1100	現金及約當現金(附註六)	$ 32,627,305	56	$ 27,044,210	54
1120	透過其他綜合損益按公允價值衡量之金融資產(附註七)	162,896	-	15,936	-
1136	按攤銷後成本衡量之金融資產(附註八及二八)	6,091,482	10	2,367,661	5
1170	應收帳款淨額(附註十)	2,635,623	5	5,729,833	11
1180	應收帳款…關係人淨額(附註二七)	375,087	1	-	-
1200	其他應收款	242,823	-	408,040	1
130X	存貨(附註十一)	6,945,450	12	8,660,525	17
1410	預付款項(附註十六及二九)	3,630,886	6	1,651,686	3
1470	其他流動資產	345,495	1	305,987	1
11XX	流動資產總計	53,057,047	91	46,183,878	92
非流動資產
1517	透過其他綜合損益按公允價值衡量之金融資產(附註七)	2,139,422	4	1,389,686	3
1535	按攤銷後成本衡量之金融資產(附註八及二八)	-	-	91,216	-
1550	採用權益法之投資(附註二七)	64,094	-	118,959	-
1600	不動產、廠房及設備(附註十三)	1,679,804	3	1,775,456	4
1755	使用權資產(附註十四)	295,902	1	233,131	-
1780	無形資產(附註十五)	257,420	-	247,930	1
1840	遞延所得稅資產(附註二二)	439,688	1	168,603	-
1900	其他非流動資產	105,355	-	100,496	-
15XX	非流動資產總計	4,981,685	9	4,125,477	8
1XXX	資產總計	$ 58,038,732	100	$ 50,309,355	100
代碼負債及權益
流動負債
2130	合約負債(附註二十)	$ 12,020,884	21	$ 6,113,935	12
2170	應付帳款	1,986,493	3	1,826,327	4
2200	其他應付款(附註十七)	2,052,031	4	1,682,797	3
2220	其他應付款項…關係人(附註二七)	-	-	35,441	-
2230	本期所得稅負債(附註二二)	757,613	1	898,373	2
2280	租賃負債(附註十四)	115,478	-	75,430	-
2399	其他流動負債	42,226	-	39,386	-
21XX	流動負債總計	16,974,725	29	10,671,689	21
非流動負債
2570	遞延所得稅負債(附註二二)	7,650	-	6,116	-
2580	租賃負債(附註十四)	209,762	1	131,900	1
2630	遞延收入	22,358	-	22,804	-
25XX	非流動負債總計	239,770	1	160,820	1
2XXX	負債總計	17,214,495	30	10,832,509	22
歸屬於本公司業主之權益(附註十八及十九)
3110	普通股股本	812,836	1	806,485	2
3200	資本公積	25,754,605	44	25,350,477	50
	保留盈餘
3320	特別盈餘公積	67,693	-	67,693	-
3350	未分配盈餘	13,337,144	23	10,684,554	21
3300	保留盈餘總計	13,404,837	23	10,752,247	21
3400	其他權益	832,866	2	2,546,513	5
31XX	本公司業主權益合計	40,805,144	70	39,455,722	78
36XX	非控制權益	19,093	-	21,124	-
3XXX	權益總計	40,824,237	70	39,476,846	78
	負債及權益總計	$ 58,038,732	100	$ 50,309,355	100

後附之附註係本合併財務報告之一部分。

董事長：沈翔霖

經理人：沈翔霖

會計主管：詹舒媚

石壩群芸
1996年11月1日
31日
单位：美金仟元

代码	资重	114年12月31日		113年12月31日
		金额	%	金额	%
流動資產
1100	現金及約當現金(附註六)	$ 1,038,094	56	$ 824,896	54
1120	透過其他綜合損益按公允價值衡量之金融資產(附註七)	5,183	-	486	-
1136	按攤銷後成本衡量之金融資產(附註八及二八)	193,811	10	72,218	5
1170	應收帳款淨額(附註十)	83,857	5	174,770	11
1180	應收帳款-關係人淨額(附註二七)	11,934	1	-	-
1200	其他應收款	7,726	-	12,446	1
130X	存貨(附註十一)	220,982	12	264,161	17
1410	預付款項(附註十六及二九)	115,523	6	50,379	3
1470	其他流動資產	10,993	1	9,333	1
11XX	流動資產總計	1,688,103	91	1,408,689	92
非流動資產
1517	透過其他綜合損益按公允價值衡量之金融資產(附註七)	68,069	4	42,388	3
1535	按攤銷後成本衡量之金融資產(附註八及二八)	-	-	2,782	-
1550	採用權益法之投資(附註二七)	2,039	-	3,628	-
1600	不動產、廠房及設備(附註十三)	53,446	3	54,155	4
1755	使用權資產(附註十四)	9,415	1	7,111	-
1780	無形資產(附註十五)	8,190	-	7,562	1
1840	遞延所得稅資產(附註二二)	13,989	1	5,143	-
1900	其他非流動資產	3,353	-	3,065	-
15XX	非流動資產總計	158,501	9	125,834	8
1XXX	資產總計	$ 1,846,604	100	$ 1,534,523	100
代码办值及權益
流動負債
2130	合約負債(附註二十)	$ 382,465	21	$ 186,486	12
2170	應付帳款	63,204	3	55,706	4
2200	其他應付款(附註十七)	65,289	4	51,328	3
2220	其他應付款-關係人(附註二七)	-	-	1,081	-
2230	本期所得稅負債(附註二二)	24,105	1	27,402	2
2280	租賃負債(附註十四)	3,674	-	2,301	-
2399	其他流動負債	1,343	-	1,201	-
21XX	流動負債總計	540,080	29	325,505	21
非流動負債
2570	遞延所得稅負債(附註二二)	243	-	187	-
2580	租賃負債(附註十四)	6,674	1	4,023	1
2630	遞延收入	712	-	695	-
25XX	非流動負債總計	7,629	1	4,905	1
2XXX	負債總計	547,709	30	330,410	22
歸屬於本公司業主之權益(附註十八及十九)
3110	普通股股本	26,018	1	25,815	1
3200	資本公積	843,403	46	830,536	54
保留盈餘
3320	特別盈餘公積	2,799	-	2,799	-
3350	未分配盈餘	427,782	23	346,802	23
3300	保留盈餘總計	430,581	23	349,601	23
3400	其他權益	( 1,724 )	-	( 2,521 )	-
31XX	本公司業主權益合計	1,298,278	70	1,203,431	78
36XX	非控制權益	617	-	682	-
3XXX	權益總計	1,298,895	70	1,204,113	78
負債及權益總計		$ 1,846,604	100	$ 1,534,523	100

追附之附註係本合併財務報告之一部分。

董事長：沈翔霖

經理人：沈翔霖

會計主管：詹舒媚

Alchip Telangana Limited 1000 电子公司
12月31日
民國114年12月31日

單位：除每股盈餘為新台幣元或美金元外，餘係新台幣仟元或美金仟元

代碼		114年度			113年度
		美金	新台幣	%	美金	新台幣	%
4000	營業收入淨額（附註二十及二七）	$ 991,857	$ 30,926,092	100	$ 1,618,353	$ 51,968,570	100
5000	營業成本（附註十一及二一）	730,331	22,771,717	74	1,300,684	41,767,567	80
5900	營業毛利	261,526	8,154,375	26	317,669	10,201,003	20
	營業費用（附註十、二一及二七）
6100	推銷費用	9,468	295,216	1	8,609	276,448	-
6200	管理費用	20,345	634,357	2	30,814	989,501	2
6300	研究發展費用	58,726	1,831,066	6	66,700	2,141,874	4
6450	預期信用減損損失	12,087	376,888	1	9,243	296,813	1
6000	營業費用合計	100,626	3,137,527	10	115,366	3,704,636	7
6900	營業淨利	160,900	5,016,848	16	202,303	6,496,367	13
	營業外收入及支出（附註二一）
7100	利息收入	51,064	1,592,182	5	37,452	1,202,671	2
7010	其他收入	3,919	122,175	1	5,262	168,948	1
7020	其他利益及損失	1,477	46,057	-	( 651 )	( 20,916 )	-
7050	財務成本	( 287 )	( 8,952 )	-	( 280 )	( 8,980 )	-
7060	採用權益法之關聯企業損失份額	( 1,530 )	( 47,698 )	-	( 912 )	( 29,279 )	-
7055	預期信用減損損失	( 19 )	( 594 )	-	( 21 )	( 664 )	-
7000	營業外收入及支出合計	54,624	1,703,170	6	40,850	1,311,780	3
7900	稅前淨利	215,524	6,720,018	22	243,153	7,808,147	16
7950	所得稅費用（附註二二）	36,039	1,123,709	4	42,402	1,361,607	3
8200	本年度淨利	179,485	5,596,309	18	200,751	6,446,540	13
	其他綜合損益
8310	不重分類至損益之項目
8316	透過其他綜合損益按公允價值衡量之權益工具投資未實現評價損益	52	1,627	-	( 3,619 )	( 116,218 )	-
8341	換算表達貨幣之兌換差額	-	( 1,738,498 )	( 5 )	-	1,945,441	4
8360	後續可能重分類至損益之項目
8361	國外營運機構財務報表換算之兌換差額	25	768	-	( 383 )	( 12,305 )	-
8367	透過其他綜合損益按公允價值衡量之債務工具投資未實現評價損益	720	22,456	-	97	3,128	-
8300	本年度其他綜合損益（稅後淨額）	797	( 1,713,647 )	( 5 )	( 3,905 )	1,820,046	4
8500	本年度綜合損益總額	$ 180,282	$ 3,882,662	13	$ 196,846	$ 8,266,586	17
	淨利（損）歸屬於：
8610	本公司業主	$ 179,550	$ 5,598,340	18	$ 200,726	$ 6,445,719	13
8620	非控制權益	( 65 )	( 2,031 )	-	25	821	-
8600		$ 179,485	$ 5,596,309	18	$ 200,751	$ 6,446,540	13
	綜合損益總額歸屬於：
8710	本公司業主	$ 180,347	$ 3,884,693	13	$ 196,821	$ 8,265,765	17
8720	非控制權益	( 65 )	( 2,031 )	-	25	821	-
8700		$ 180,282	$ 3,882,662	13	$ 196,846	$ 8,266,586	17
	每股盈餘（附註二三）
9710	基本	$ 2.22	$ 69.18		$ 2.53	$ 81.34
9810	稀釋	$ 2.17	$ 67.51		$ 2.45	$ 78.83

後附之附註係本合併財務報告之一部分。

董事長：沈翔霖

經理人：沈翔霖

會計主管：詹舒媚

Alchip

凯捷科技创新开发区产公司

2023年12月31日

产品线性图

单位：新台幣仟元

代码	普通股股本	资		本		公		结		保		其他		福益
		营	付派借	股	租	其他	租	合计	结	附股股本	股	租	股外营资规模	流通其他综合	结益按公允借值	本	公司
A1	113年1月1日除额	$743,187	$9,555,301	$864,395	$-	$10,419,696	$67,693	$6,057,071	$6,124,764	$659,382	$67,085	$18,014,114	$20,303	$18,034,417
B5	112年度盈盈分配现金股利	-	-	-	-	-	-	(1,818,236)	(1,818,236)	-	-	(1,818,236)	-	(1,818,236)
E1	现金增资偿付新股务新海外存托借贷	37,000	12,782,410	-	-	12,782,410	-	-	-	-	-	12,819,410	-	12,819,410
E1	现金增资-私募	8,245	1,502,802	-	-	1,502,802	-	-	-	-	-	1,511,047	-	1,511,047
N1	股份基础给付交易	-	-	203,537	-	203,537	-	-	-	-	-	203,537	-	203,537
K1	员工回期履计量下偿付之普通股	18,053	671,691	(249,354)	-	422,337	-	-	-	-	-	440,390	-	440,390
D1	113年度净利	-	-	-	-	-	-	6,445,719	6,445,719	-	-	6,445,719	821	6,446,540
D3	113年度税道其他综合结益	-	-	-	-	-	-	-	-	1,933,136	(113,090)	1,820,046	-	1,820,046
D5	113年度综合结益地额	-	-	-	-	-	-	6,445,719	6,445,719	1,933,136	(113,090)	8,265,765	821	8,266,586
C7	保两福益法因利之国都企業之管勤数	-	-	-	19,695	19,695	-	-	-	-	-	19,695	-	19,695
Z1	113年12月31日除额	806,485	24,512,204	818,578	19,695	25,350,477	67,693	10,684,554	10,752,247	2,592,518	(46,005)	39,455,722	21,124	39,476,846
B5	113年度盈盈分配现金股利	-	-	-	-	-	-	(2,945,750)	(2,945,750)	-	-	(2,945,750)	-	(2,945,750)
N1	股份基础给付交易	-	-	79,507	-	79,507	-	-	-	-	-	79,507	-	79,507
K1	员工回期履计量下偿付之普通股	6,351	531,355	(204,837)	-	326,518	-	-	-	-	-	332,869	-	332,869
D1	114年度净利	-	-	-	-	-	-	5,598,340	5,598,340	-	-	5,598,340	(2,031)	5,596,309
D3	114年度税道其他综合结益	-	-	-	-	-	-	-	-	(1,737,730)	24,083	(1,713,647)	-	(1,713,647)
D5	114年度综合结益地额	-	-	-	-	-	-	5,598,340	5,598,340	(1,737,730)	24,083	3,884,693	(2,031)	3,882,662
C7	保两福益法因利之国都企业之管勤数	-	-	-	(1,897)	(1,897)	-	-	-	-	-	(1,897)	-	(1,897)
Z1	114年12月31日除额	$812,836	$25,043,559	$693,248	$17,798	$25,754,605	$67,693	$13,337,144	$13,404,837	$854,788	($21,922)	$40,805,144	$19,093	$40,824,237

追到之别但债本合计时将报告之一部分。

董事长：沈雨霖

2023

招理人：沈雨霖

会计主管：詹婷媚

1995年1月1日

单位：美金仟元

代码	歇业年份		募资金额		募资金额		募资金额		募资金额		募资金额		募资金额		募资金额		募资金额
	普通股股本	营	本		公		横		国		股		股		股		股
		营	订	注	营	订	注	营	订	转形盈租公租	本分积盈租	分	订	股本营增值转移股本换算	本营增值转移股本换算	本营增值转移股本增值转移股本增值	本营增值转移股本增值	本营增值转移股本增值
A1	113年1月1日租额	$ 23,814	$ 328,712	$ 27,603	$ -	$ 356,315	$ 2,799	$ 202,377	$ 205,176	($ 910)	$ 2,294	$ 586,689	$ 657	$ 587,346
B5	112年度盈租分配现金赎利	-	-	-	-	-	-	( 56,301 )	( 56,301 )	-	-	( 56,301 )	-	( 56,301 )
E1	现金增资修订利税务购海外存托恳偿	1,179	407,317	-	-	407,317	-	-	-	-	-	408,496	-	408,496
E1	现金增资一私募	257	46,711	-	-	46,711	-	-	-	-	-	46,968	-	46,968
N1	股份基础给付交易	-	-	6,338	-	6,338	-	-	-	-	-	6,338	-	6,338
K1	员工因股權计量下修订之普通股	565	21,594	( 8,356 )	-	13,238	-	-	-	-	-	13,803	-	13,803
D1	113年度净利	-	-	-	-	-	-	200,726	200,726	-	-	200,726	25	200,751
D3	113年度税後其他综合损益	-	-	-	-	-	-	-	-	( 383 )	( 3,522 )	( 3,905 )	-	( 3,905 )
D5	113年度综合损益總額	-	-	-	-	-	-	200,726	200,726	( 383 )	( 3,522 )	196,821	25	196,846
C7	採用损益法因利之国際会客之變動數	-	-	-	617	617	-	-	-	-	-	617	-	617
Z1	113年12月31日租额	25,815	804,334	25,585	617	830,536	2,799	346,802	349,601	( 1,293 )	( 1,228 )	1,203,431	682	1,204,113
B5	113年度盈租分配现金赎利	-	-	-	-	-	-	( 98,570 )	( 98,570 )	-	-	( 98,570 )	-	( 98,570 )
N1	股份基础给付交易	-	-	2,550	-	2,550	-	-	-	-	-	2,550	-	2,550
K1	员工因股權计量下修订之普通股	203	17,064	( 6,688 )	-	10,376	-	-	-	-	-	10,579	-	10,579
D1	114年度净利	-	-	-	-	-	-	179,550	179,550	-	-	179,550	( 65 )	179,485
D3	114年度税後其他综合损益	-	-	-	-	-	-	-	-	25	772	797	-	797
D5	114年度综合损益總額	-	-	-	-	-	-	179,550	179,550	25	772	180,347	( 65 )	180,282
C7	採用损益法因利之国際会客之變動數	-	-	-	( 59 )	( 59 )	-	-	-	-	-	( 59 )	-	( 59 )
Z1	114年12月31日租额	$ 26,018	$ 821,398	$ 21,447	$ 558	$ 843,403	$ 2,799	$ 427,782	$ 430,581	($ 1,268 )	($ 456 )	$ 1,298,278	$ 617	$ 1,298,895

後附之附註係本合併財務報告之一部分。

董事长：沈炯霖

招理人：沈炯霖

會計主管：詹紳媚

Alchip Technologies Limited 及子公司

民國114年及115年11月1日

單位：新台幣仟元

或美金仟元

代碼		114年度			113年度
	營業活動之現金流量	美	金	新台幣	美	金	新台幣
A10000	本年度稅前淨利	$ 215,524		$ 6,720,018	$ 243,153		$ 7,808,147
A20010	收益費損項目
A20100	折舊及攤銷	98,157		3,060,509	82,324		2,643,588
A20300	預期信用減損損失	12,106		377,482	9,264		297,477
A20900	財務成本	287		8,952	280		8,980
A21200	利息收入	( 51,064)		( 1,592,182)	( 37,452)		( 1,202,671)
A21900	員工認股權酬勞成本	2,550		79,507	6,338		203,537
A22300	採用權益法之關聯企業損失份額	1,530		47,698	912		29,279
A22500	處分設備損失	24		756	90		2,881
A22900	租賃修改利益	-		( 4)	-		-
A23100	處分金融資產淨損失(利益)	1		38	( 10)		( 311)
A23800	存貨跳價及呆滯損失(回升利益)	32,039		998,991	( 716)		( 22,983)
A24100	外幣淨未實現兌換損失(利益)	669		24,825	( 777)		( 24,856)
A29900	預付款項攤銷	10,065		313,832	10,061		323,081
A30000	營業資產及負債之淨變動數
A31150	應收帳款	78,713		2,454,275	( 104,653)		( 3,360,625)
A31160	應收帳款-關係人	( 11,934)		( 372,104)	-		-
A31180	其他應收款	9,057		282,382	( 5,638)		( 181,060)
A31200	存貨	11,140		347,352	114,800		3,686,426
A31230	預付款項	( 73,806)		( 2,301,283)	( 29,130)		( 935,410)
A31240	其他流動資產	( 1,660)		( 51,740)	( 3,246)		( 104,244)
A32125	合約負債	195,979		6,110,642	( 152,474)		( 4,896,261)
A32150	應付帳款	7,499		233,806	( 7,066)		( 226,904)
A32180	其他應付款	2,431		71,852	17,670		567,373
A32190	其他應付款-關係人	( 1,081)		( 33,706)	1,081		34,713
A32230	其他流動負債	142		4,432	( 335)		( 10,727)
A32990	遞延收入	17		492	( 933)		( 29,943)
A33000	營運產生之現金流入	538,385		16,786,822	143,543		4,609,487
A33300	支付之利息	( 287)		( 8,952)	( 280)		( 8,980)
A33500	支付之所得稅	( 48,305)		( 1,506,161)	( 38,696)		( 1,242,624)
AAAA	營業活動之淨現金流入	489,793		15,271,709	104,567		3,357,883
	投資活動之現金流量
B00010	取得透過其他綜合損益按公允價值衡量之金融資產	( 31,695)		( 988,271)	( 32,677)		( 1,049,310)
B00020	處分透過其他綜合損益按公允價值衡量之金融資產價款	1,900		59,242	3,000		96,336

（接次頁）

（承前頁）

代碼		114年度			113年度
		美	金	新台幣	美	金	新台幣
B00040	取得按攤銷後成本衡量之金融資產	($ 334,959)	($ 10,444,021)	($ 117,256)	($ 3,765,310)
B00050	處分按攤銷後成本衡量之金融資產價款	216,251	6,742,699	171,682	5,513,044
B01800	取得採用權益法之投資	-	-	( 2,100)	( 67,001)
B02700	購置設備	( 73,350)	( 2,287,050)	( 62,224)	( 1,998,155)
B02800	處分設備價款	6	198	26	832
B03700	支付存出保證金	( 589)	( 18,368)	( 165)	( 5,283)
B03800	收回存出保證金	239	7,464	108	3,484
B04500	購置無形資產	( 11,779)	( 367,250)	( 19,147)	( 614,898)
B07500	收取之利息	47,062	1,467,388	37,674	1,209,798
BBBB	投資活動之淨現金流出	( 186,914)	( 5,827,969)	( 21,079)	( 676,463)
	籌資活動之現金流量
C04020	現金增資發行新股參與海外存託憑證	-	-	408,496	12,819,410
C04500	現金增資一私募	-	-	46,968	1,511,047
C04600	租賃負債本金償還	( 1,291)	( 40,240)	( 3,038)	( 97,571)
C04700	支付本公司業主股利	( 98,570)	( 2,945,750)	( 56,301)	( 1,818,236)
C04800	員工認股權行使價款	10,579	332,869	13,803	440,390
CCCC	籌資活動之淨現金流(出)入	( 89,282)	( 2,653,121)	409,928	12,855,040
DDDD	匯率變動對現金及約當現金之影響	( 399)	( 1,207,524)	604	1,348,194
EEEE	現金及約當現金淨增加	213,198	5,583,095	494,020	16,884,654
E00100	年初現金及約當現金餘額	824,896	27,044,210	330,876	10,159,556
E00200	年底現金及約當現金餘額	$ 1,038,094	$ 32,627,305	$ 824,896	$ 27,044,210

後附之附註係本合併財務報告之一部分。

董事長：沈翔霖

經理人：沈翔霖

會計主管：詹舒媚

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders
Alchip Technologies, Limited

Opinion

We have audited the accompanying consolidated financial statements of Alchip Technologies, Limited (the "Company") and its subsidiaries (collectively referred to as 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 notes to the consolidated financial statements, including material accounting policy information (collectively referred to as the "consolidated financial statements").

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 Financial Statement Audit and Attestation Engagements of Certified Public Accountants and the Standards on Auditing of 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, and we do not provide a separate opinion on these matters.

The key audit matter of the Group’s consolidated financial statements for the year ended December 31, 2025 is stated as follows:

Valuation of Inventory

The Group is mainly engaged in providing silicon design services, producing and selling customized chips. Due to the rapid upgrading of process technology in the semiconductor industry, products may suffer from value decline or obsolescence resulting from the shortening of the product life cycle. With respect to those value-declined or obsolete inventories, a loss reserve is provided in accordance with the Group’s inventory impairment policy, furthermore, the inventory turnover, the demand for future orders, and the changes in the external industrial environment policies and regulations are taken into consideration by the management when determining the value of inventory. As such considerations involve the management’s subjective judgments with uncertainties, the valuation of inventory is identified as a key audit matter.

As of December 31, 2025, the Group’s inventory balance was NT$6,945,450 thousand (US$ 220,982 thousand), accounting for 12% of the total assets in the consolidated balance sheet. Refer to Notes 4, 5 and 11 to the consolidated financial statements for the relative accounting policy and information.

The main audit procedures that we performed in respect of the above area included the following, among others:

We obtained an understanding of the management’s assessment process of inventory impairment or obsolescence.
We evaluated the reasonableness of the Group’s inventory impairment policy on the basis of the Group’s inventory turnover and actual obsolescence situation.
We obtained the inventory aging report and verified the accuracy and completeness of the report, as well as the correctness of the classification for each aging interval. Furthermore, we recalculated the provision of the impairment loss in accordance with the inventory impairment policy.
We performed a retrospective review of the prior year’s inventory impairment or obsolescent losses estimated by the management, compared and analyzed them with the current year’s estimations to evaluate the reasonableness of the assumptions and judgments made by the management.

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 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 members of 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 Standards on Auditing of 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 Standards on Auditing of 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.
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 audits resulting in this independent auditors' report are Chien-Liang Liu and Li-Chun Chang.

Deloitte & Touche
Taipei, Taiwan
Republic of China

March 6, 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.

ALCHIP TECHNOLOGIES, LIMITED 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 (Note 6)	$ 32,627,305	56	$ 27,044,210	54
Financial assets at fair value through other comprehensive income (Note 7)	162,896	-	15,936	-
Financial assets at amortized cost (Notes 8 and 28)	6,091,482	10	2,367,661	5
Trade receivables, net (Note 10)	2,635,623	5	5,729,833	11
Trade receivables due from related parties (Note 27)	375,087	1	-	-
Other receivables	242,823	-	408,040	1
Inventories (Note 11)	6,945,450	12	8,660,525	17
Prepayments (Notes 16 and 29)	3,630,886	6	1,651,686	3
Other current assets	345,495	1	305,987	1
Total current assets	53,057,047	91	46,183,878	92
NON-CURRENT ASSETS
Financial assets at fair value through other comprehensive income (Note 7)	2,139,422	4	1,389,686	3
Financial assets at amortized cost (Notes 8 and 28)	-	-	91,216	-
Investments accounted for using the equity method (Note 27)	64,094	-	118,959	-
Property, plant and equipment (Note 13)	1,679,804	3	1,775,456	4
Right-of-use assets (Note 14)	295,902	1	233,131	-
Intangible assets (Note 15)	257,420	-	247,930	1
Deferred tax assets (Note 22)	439,688	1	168,603	-
Other non-current assets	105,355	-	100,496	-
Total non-current assets	4,981,685	9	4,125,477	8
TOTAL	$ 58,038,732	100	$ 50,309,355	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Contract liabilities (Note 20)	$ 12,020,884	21	$ 6,113,935	12
Trade payables	1,986,493	3	1,826,327	4
Other payables (Note 17)	2,052,031	4	1,682,797	3
Other payables to related parties (Note 27)	-	-	35,441	-
Current tax liabilities (Note 22)	757,613	1	898,373	2
Lease liabilities (Note 14)	115,478	-	75,430	-
Other current liabilities	42,226	-	39,386	-
Total current liabilities	16,974,725	29	10,671,689	21
NON-CURRENT LIABILITIES
Deferred tax liabilities (Note 22)	7,650	-	6,116	-
Lease liabilities (Note 14)	209,762	1	131,900	1
Deferred revenue	22,358	-	22,804	-
Total non-current liabilities	239,770	1	160,820	1
Total liabilities	17,214,495	30	10,832,509	22
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY (Notes 18 and 19)
Share capital	812,836	1	806,485	2
Capital surplus	25,754,605	44	25,350,477	50
Retained earnings
Special reserve	67,693	-	67,693	-
Unappropriated earnings	13,337,144	23	10,684,554	21
Total retained earnings	13,404,837	23	10,752,247	21
Other equity	832,866	2	2,546,513	5
Total equity attributable to owners of the Company	40,805,144	70	39,455,722	78
NON-CONTROLLING INTERESTS	19,093	-	21,124	-
Total equity	40,824,237	70	39,476,846	78
TOTAL	$ 58,038,732	100	$ 50,309,355	100

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

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of U.S. Dollars)

	2025		2024
ASSETS	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Note 6)	$ 1,038,094	56	$ 824,896	54
Financial assets at fair value through other comprehensive income (Note 7)	5,183	-	486	-
Financial assets at amortized cost (Notes 8 and 28)	193,811	10	72,218	5
Trade receivables, net (Note 10)	83,857	5	174,770	11
Trade receivables due from related parties (Note 27)	11,934	1	-	-
Other receivables	7,726	-	12,446	1
Inventories (Note 11)	220,982	12	264,161	17
Prepayments (Notes 16 and 29)	115,523	6	50,379	3
Other current assets	10,993	1	9,333	1
Total current assets	1,688,103	91	1,408,689	92
NON-CURRENT ASSETS
Financial assets at fair value through other comprehensive income (Note 7)	68,069	4	42,388	3
Financial assets at amortized cost (Notes 8 and 28)	-	-	2,782	-
Investments accounted for using the equity method (Note 27)	2,039	-	3,628	-
Property, plant and equipment (Note 13)	53,446	3	54,155	4
Right-of-use assets (Note 14)	9,415	1	7,111	-
Intangible assets (Note 15)	8,190	-	7,562	1
Deferred tax assets (Note 22)	13,989	1	5,143	-
Other non-current assets	3,353	-	3,065	-
Total non-current assets	158,501	9	125,834	8
TOTAL	$ 1,846,604	100	$ 1,534,523	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Contract liabilities (Note 20)	$ 382,465	21	$ 186,486	12
Trade payables	63,204	3	55,706	4
Other payables (Note 17)	65,289	4	51,328	3
Other payables to related parties (Note 27)	-	-	1,081	-
Current tax liabilities (Note 22)	24,105	1	27,402	2
Lease liabilities (Note 14)	3,674	-	2,301	-
Other current liabilities	1,343	-	1,201	-
Total current liabilities	540,080	29	325,505	21
NON-CURRENT LIABILITIES
Deferred tax liabilities (Note 22)	243	-	187	-
Lease liabilities (Note 14)	6,674	1	4,023	1
Deferred revenue	712	-	695	-
Total non-current liabilities	7,629	1	4,905	1
Total liabilities	547,709	30	330,410	22
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY (Notes 18 and 19)
Share capital	26,018	1	25,815	1
Capital surplus	843,403	46	830,536	54
Retained earnings
Special reserve	2,799	-	2,799	-
Unappropriated earnings	427,782	23	346,802	23
Total retained earnings	430,581	23	349,601	23
Other equity	(1,724)	-	(2,521)	-
Total equity attributable to owners of the Company	1,298,278	70	1,203,431	78
NON-CONTROLLING INTERESTS	617	-	682	-
Total equity	1,298,895	70	1,204,113	78
TOTAL	$ 1,846,604	100	$ 1,534,523	100

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

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars or U.S. Dollars, Except Earnings Per Share)

	2025			2024
	USD	NTD	%	USD	NTD	%
OPERATING REVENUE (Notes 20 and 27)	$ 991,857	$ 30,926,092	100	$ 1,618,353	$ 51,968,570	100
OPERATING COSTS (Notes 11 and 21)	730,331	22,771,717	74	1,300,684	41,767,567	80
GROSS PROFIT	261,526	8,154,375	26	317,669	10,201,003	20
OPERATING EXPENSES (Notes 10, 21 and 27)
Selling and marketing expenses	9,468	295,216	1	8,609	276,448	-
General and administrative expenses	20,345	634,357	2	30,814	989,501	2
Research and development expenses	58,726	1,831,066	6	66,700	2,141,874	4
Expected credit loss on trade receivables	12,087	376,888	1	9,243	296,813	1
Total operating expenses	100,626	3,137,527	10	115,366	3,704,636	7
PROFIT FROM OPERATIONS	160,900	5,016,848	16	202,303	6,496,367	13
NON-OPERATING INCOME AND EXPENSES (Note 21)
Interest income	51,064	1,592,182	5	37,452	1,202,671	2
Other income	3,919	122,175	1	5,262	168,948	1
Other gains and losses	1,477	46,057	-	(651)	(20,916)	-
Finance costs	(287)	(8,952)	-	(280)	(8,980)	-
Share of loss of associates by the equity method	(1,530)	(47,698)	-	(912)	(29,279)	-
Expected credit loss	(19)	(594)	-	(21)	(664)	-
Total non-operating income and expenses	54,624	1,703,170	6	40,850	1,311,780	3
PROFIT BEFORE INCOME TAX	215,524	6,720,018	22	243,153	7,808,147	16
INCOME TAX EXPENSE (Note 22)	36,039	1,123,709	4	42,402	1,361,607	3
NET PROFIT FOR THE YEAR	179,485	5,596,309	18	200,751	6,446,540	13
OTHER COMPREHENSIVE INCOME (LOSS)
Items that will not be reclassified subsequently to profit or loss:
Unrealized gain (loss) on investments in equity instruments at fair value through other comprehensive income	52	1,627	-	(3,619)	(116,218)	-
Exchange differences on translation to the presentation currency	-	(1,738,498)	(5)	-	1,945,441	4
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of the financial statements of foreign operations	25	768	-	(383)	(12,305)	-
Unrealized gain (loss) on investments in debt instruments at fair value through other comprehensive income	720	22,456	-	97	3,128	-
Other comprehensive income (loss) for the year, net of income tax	797	(1,713,647)	(5)	(3,905)	1,820,046	4
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$ 180,282	$ 3,882,662	13	$ 196,846	$ 8,266,586	17
NET PROFIT (LOSS) ATTRIBUTABLE TO
Owners of the Company	$ 179,550	$ 5,598,340	18	$ 200,726	$ 6,445,719	13
Non-controlling interests	(65)	(2,031)	-	25	821	-
	$ 179,485	$ 5,596,309	18	$ 200,751	$ 6,446,540	13

(Continued)

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars or U.S. Dollars, Except Earnings Per Share)

	2025			2024
	USD	NTD	%	USD	NTD	%
TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO
Owners of the Company	$ 180,347	$ 3,884,693	13	$ 196,821	$ 8,265,765	17
Non-controlling interests	(65)	(2,031)	-	25	821	-
	$ 180,282	$ 3,882,662	13	$ 196,846	$ 8,266,586	17
EARNINGS PER SHARE (Note 23)
Basic	$ 2.22	$ 69.18		$ 2.53	$ 81.34
Diluted	$ 2.17	$ 67.51		$ 2.45	$ 78.83

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

(Concluded)

ALCHIP TECHNOLOGIES, LIMITED 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 Owners of the Company
	Share Capital	Capital Surplus				Retained Earnings			Other Equity		Consolidated Valuation Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income	Total	Non-controlling Interests	Total Equity
		Share Premium	Share Options	Other	Total	Special Reserve	Unappropriated Earnings	Total	Exchange Differences on Translation of the Financial Statements of Foreign Operations
BALANCE AT JANUARY 1, 2024	$ 743,187	$ 9,555,301	$ 864,395	$ -	$ 10,419,696	$ 67,693	$ 6,057,071	$ 6,124,764	$ 659,382	$ 67,085	$ 18,014,114	$ 20,303	$ 18,034,417
Appropriation of 2025's earnings Cash dividends	-	-	-	-	-	-	(1,818,236)	(1,818,236)	-	-	(1,818,236)	-	(1,818,236)
Issuance of ordinary shares in the form of sponsored Global Depositary Receipts	37,000	12,782,410	-	-	12,782,410	-	-	-	-	-	12,819,410	-	12,819,410
Issuance of ordinary shares by private placement	8,245	1,502,802	-	-	1,502,802	-	-	-	-	-	1,511,047	-	1,511,047
Share-based payments	-	-	203,537	-	203,537	-	-	-	-	-	203,537	-	203,537
Issuance of ordinary shares under the employee share options	18,053	671,691	(249,354)	-	422,337	-	-	-	-	-	440,390	-	440,390
Net profit for the year ended December 31, 2024	-	-	-	-	-	-	6,445,719	6,445,719	-	-	6,445,719	821	6,446,540
Other comprehensive income (loss) for the year ended December 31, 2024, net of income tax	-	-	-	-	-	-	-	-	1,933,136	(113,090)	1,820,046	-	1,820,046
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	-	6,445,719	6,445,719	1,933,136	(113,090)	8,265,765	821	8,266,586
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	-	19,695	19,695	-	-	-	-	-	19,695	-	19,695
BALANCE AT DECEMBER 31, 2024	806,485	24,512,204	818,578	19,695	25,350,477	67,693	10,684,554	10,752,247	2,592,518	(46,005)	39,455,722	21,124	39,476,846
Appropriation of 2024's earnings Cash dividends	-	-	-	-	-	-	(2,945,750)	(2,945,750)	-	-	(2,945,750)	-	(2,945,750)
Share-based payments	-	-	79,507	-	79,507	-	-	-	-	-	79,507	-	79,507
Issuance of ordinary shares under the employee share options	6,351	531,355	(204,837)	-	326,518	-	-	-	-	-	332,869	-	332,869
Net profit (loss) for the year ended December 31, 2025	-	-	-	-	-	-	5,598,340	5,598,340	-	-	5,598,340	(2,031)	5,596,309
Other comprehensive income (loss) for the year ended December 31, 2025, net of income tax	-	-	-	-	-	-	-	-	(1,737,730)	24,083	(1,713,647)	-	(1,713,647)
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	-	-	5,598,340	5,598,340	(1,737,730)	24,083	3,884,693	(2,031)	3,882,662
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	-	(1,897)	(1,897)	-	-	-	-	-	(1,897)	-	(1,897)
BALANCE AT DECEMBER 31, 2025	$ 812,836	$ 25,043,559	$ 693,248	$ 17,798	$ 25,754,605	$ 67,693	$ 13,337,144	$ 13,404,837	$ 854,788	$(21,922)	$ 40,805,144	$ 19,093	$ 40,824,237

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

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of U.S. Dollars)

	Equity Attributable to Owners of the Company
	Share Capital	Capital Surplus				Retained Earnings				Other Equity		Total	Non-controlling Interests	Total Equity
		Share Premium	Share Options	Other	Total	Special Reserve	Unappropriated Earnings	Total	Exchange Differences on Translation of the Financial Statements of Foreign Operations	Unrealized Valuation Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income
BALANCE AT JANUARY 1, 2024	$ 23,814	$ 328,712	$ 27,603	$ -	$ 356,315	$ 2,799	$ 202,377	$ 205,176	$ (910)	$ 2,294	$ 586,689	$ 657	$ 587,346
Appropriation of 2025's earnings Cash dividends	-	-	-	-	-	-	(56,301)	(56,301)	-	-	(56,301)	-	(56,301)
Issuance of ordinary shares in the form of sponsored Global Depositary Receipts	1,179	407,317	-	-	407,317	-	-	-	-	-	408,496	-	408,496
Issuance of ordinary shares by private placement	257	46,711	-	-	46,711	-	-	-	-	-	46,968	-	46,968
Share-based payments	-	-	6,338	-	6,338	-	-	-	-	-	6,338	-	6,338
Issuance of ordinary shares under the employee share options	565	21,594	(8,356)	-	13,238	-	-	-	-	-	13,803	-	13,803
Net profit for the year ended December 31, 2024	-	-	-	-	-	-	200,726	200,726	-	-	200,726	25	200,751
Other comprehensive income (loss) for the year ended December 31, 2024, net of income tax	-	-	-	-	-	-	-	-	(383)	(3,522)	(3,905)	-	(3,905)
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	-	200,726	200,726	(383)	(3,522)	196,821	25	196,846
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	-	617	617	-	-	-	-	-	617	-	617
BALANCE AT DECEMBER 31, 2024	25,815	804,334	25,585	617	830,536	2,799	346,802	349,601	(1,293)	(1,228)	1,203,431	682	1,204,113
Appropriation of 2024's earnings Cash dividends	-	-	-	-	-	-	(98,570)	(98,570)	-	-	(98,570)	-	(98,570)
Share-based payments	-	-	2,550	-	2,550	-	-	-	-	-	2,550	-	2,550
Issuance of ordinary shares under the employee share options	203	17,064	(6,688)	-	10,376	-	-	-	-	-	10,579	-	10,579
Net profit (loss) for the year ended December 31, 2025	-	-	-	-	-	-	179,550	179,550	-	-	179,550	(65)	179,485
Other comprehensive income for the year ended December 31, 2025, net of income tax	-	-	-	-	-	-	-	-	25	772	797	-	797
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	-	-	179,550	179,550	25	772	180,347	(65)	180,282
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	-	(59)	(59)	-	-	-	-	-	(59)	-	(59)
BALANCE AT DECEMBER 31, 2025	$ 26,018	$ 821,398	$ 21,447	$ 558	$ 843,403	$ 2,799	$ 427,782	$ 430,581	$(1,268)	$(456)	$ 1,298,278	$ 617	$ 1,298,895

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

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
(In Thousands of New Taiwan Dollars or U.S. Dollars)

	2025		2024
	USD	NTD	USD	NTD
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 215,524	$ 6,720,018	$ 243,153	$ 7,808,147
Adjustments for:
Depreciation and amortization	98,157	3,060,509	82,324	2,643,588
Expected credit loss	12,106	377,482	9,264	297,477
Finance costs	287	8,952	280	8,980
Interest income	(51,064)	(1,592,182)	(37,452)	(1,202,671)
Share-based compensation	2,550	79,507	6,338	203,537
Share of loss of associates by the equity method	1,530	47,698	912	29,279
Loss on disposal of equipment	24	756	90	2,881
Profit on lease modification	-	(4)	-	-
Loss (gain) on disposal of financial assets	1	38	(10)	(311)
Write-down (reversal) of inventories	32,039	998,991	(716)	(22,983)
Net unrealized loss (gain) on foreign currency exchange	669	24,825	(777)	(24,856)
Amortization of prepayments	10,065	313,832	10,061	323,081
Net changes in operating assets and liabilities
Trade receivables	78,713	2,454,275	(104,653)	(3,360,625)
Trade receivable to related parties	(11,934)	(372,104)	-	-
Other receivables	9,057	282,382	(5,638)	(181,060)
Inventories	11,140	347,352	114,800	3,686,426
Prepayments	(73,806)	(2,301,283)	(29,130)	(935,410)
Other current assets	(1,660)	(51,740)	(3,246)	(104,244)
Contract liabilities	195,979	6,110,642	(152,474)	(4,896,261)
Trade payables	7,499	233,806	(7,066)	(226,904)
Other payables	2,431	71,852	17,670	567,373
Other payables to related parties	(1,081)	(33,706)	1,081	34,713
Other current liabilities	142	4,432	(335)	(10,727)
Deferred revenue	17	492	(933)	(29,943)
Net cash generated from operations	538,385	16,786,822	143,543	4,609,487
Interest paid	(287)	(8,952)	(280)	(8,980)
Income tax paid	(48,305)	(1,506,161)	(38,696)	(1,242,624)
Net cash generated from operating activities	489,793	15,271,709	104,567	3,357,883
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of financial assets at fair value through other comprehensive income	(31,695)	(988,271)	(32,677)	(1,049,310)
				(Continued)

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
(In Thousands of New Taiwan Dollars or U.S. Dollars)

	2025		2024
	USD	NTD	USD	NTD
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 215,524	$ 6,720,018	$ 243,153	$ 7,808,147
Adjustments for:
Depreciation and amortization	98,157	3,060,509	82,324	2,643,588
Expected credit loss	12,106	377,482	9,264	297,477
Finance costs	287	8,952	280	8,980
Interest income	(51,064)	(1,592,182)	(37,452)	(1,202,671)
Share-based compensation	2,550	79,507	6,338	203,537
Share of loss of associates by the equity method	1,530	47,698	912	29,279
Loss on disposal of equipment	24	756	90	2,881
Profit on lease modification	-	(4)	-	-
Loss (gain) on disposal of financial assets	1	38	(10)	(311)
Write-down (reversal) of inventories	32,039	998,991	(716)	(22,983)
Net unrealized loss (gain) on foreign currency exchange	669	24,825	(777)	(24,856)
Amortization of prepayments	10,065	313,832	10,061	323,081
Net changes in operating assets and liabilities
Trade receivables	78,713	2,454,275	(104,653)	(3,360,625)
Trade receivable to related parties	(11,934)	(372,104)	-	-
Other receivables	9,057	282,382	(5,638)	(181,060)
Inventories	11,140	347,352	114,800	3,686,426
Prepayments	(73,806)	(2,301,283)	(29,130)	(935,410)
Other current assets	(1,660)	(51,740)	(3,246)	(104,244)
Contract liabilities	195,979	6,110,642	(152,474)	(4,896,261)
Trade payables	7,499	233,806	(7,066)	(226,904)
Other payables	2,431	71,852	17,670	567,373
Other payables to related parties	(1,081)	(33,706)	1,081	34,713
Other current liabilities	142	4,432	(335)	(10,727)
Deferred revenue	17	492	(933)	(29,943)
Net cash generated from operations	538,385	16,786,822	143,543	4,609,487
Interest paid	(287)	(8,952)	(280)	(8,980)
Income tax paid	(48,305)	(1,506,161)	(38,696)	(1,242,624)
Net cash generated from operating activities	489,793	15,271,709	104,567	3,357,883
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of financial assets at fair value through other comprehensive income	(31,695)	(988,271)	(32,677)	(1,049,310)
Proceeds from sale of financial assets at fair value through other comprehensive income	1,900	59,242	3,000	96,336
Purchase of financial assets at amortized cost	(334,959)	(10,444,021)	(117,256)	(3,765,310)
Proceeds from sale of financial assets at amortized cost	216,251	6,742,699	171,682	5,513,044
Acquisition of investments accounted for using the equity method	-	-	(2,100)	(67,001)
Payments for purchase of equipment	(73,350)	(2,287,050)	(62,224)	(1,998,155)

(Continued)

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars or U.S. Dollars)

	2025		2024
	USD	NTD	USD	NTD
Proceeds from disposal of equipment	$ 6	$ 198	$ 26	$ 832
Payments for refundable deposits	(589)	(18,368)	(165)	(5,283)
Inward of refundable deposits	239	7,464	108	3,484
Payments for purchase of intangible assets	(11,779)	(367,250)	(19,147)	(614,898)
Interest received	47,062	1,467,388	37,674	1,209,798
Net cash used in investing activities	(186,914)	(5,827,969)	(21,079)	(676,463)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of ordinary shares in the form of sponsored Global Depositary Receipts	-	-	408,496	12,819,410
Proceeds from issuance of ordinary shares by private placement	-	-	46,968	1,511,047
Repayment of the principal portion of lease liabilities	(1,291)	(40,240)	(3,038)	(97,571)
Dividends paid to owners of the Company	(98,570)	(2,945,750)	(56,301)	(1,818,236)
Proceeds from exercise of employee share options	10,579	332,869	13,803	440,390
Net cash (used in) generated from financing activities	(89,282)	(2,653,121)	409,928	12,855,040
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCIES	(399)	(1,207,524)	604	1,348,194
NET INCREASE IN CASH AND CASH EQUIVALENTS	213,198	5,583,095	494,020	16,884,654
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	824,896	27,044,210	330,876	10,159,556
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 1,038,094	$ 32,627,305	$ 824,896	$ 27,044,210

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

(Concluded)

【附件四】EXHIBIT IV

取得或處分資產處理程序修正對照表

Comparison table for the amendments to

the "Procedures for the Acquisition and Disposal of Assets"

| 原條文修改
Changes to Original Form | 修改後條文
Amended Form |
| --- | --- |
| 4.10 證券商營業處所:國內證券商營業所，指依證券商營業處所買賣有價證券管理辦法規定證券商專設櫃檯進行交易之處所；外國證券商營業處所，指受外國證券主管機關管理且得經營證券業務之金融機構營業處所。 | 4.10 證券商營業處所:國內證券商營業處所，指依證券商營業處所買賣有價證券管理辦法規定證券商專設櫃檯進行交易之處所；外國證券商營業處所，指受外國證券主管機關管理且得經營證券業務之金融機構營業處所。 |
| 4.10 Securities Firm Business Locations ("Securities Firm Business Locations"): Domestic Securities Firm Business Locations refers to venues for OTC trading as provided by securities firms in accordance with the Regulations Governing Securities Trading on the Taipei Exchange; foreign Securities Firm Business Locations" refers to financial institution venues regulated by foreign competent authorities and permitted to conduct securities business. | 4.10 Securities Firm Business Locations ("Securities Firm Business Locations"): Domestic Securities Firm Business Locations refers to venues for OTC trading as provided by securities firms in accordance with the Regulations Governing Securities Trading on the Taipei Exchange; foreign Securities Firm Business Locations" refers to financial institution venues regulated by foreign competent authorities and permitted to conduct securities business. |
| 備註: 本條文新增。
Note: The article has been added. | 4.11 執行單位
有價證券之取得或處分:財務部或其他相關單位。
不動產、設備或其使用權資產之取得或處分:行政管理部、財務部或其他相關單位。
4.11 Responsible Departments
For acquisition or disposal of security investments, the departments responsible therefor shall be the Finance Division or other related department. |

	For acquisition or disposal of real estate, equipment or related right-of-use assets, the departments responsible therefor shall be the Office Management Division, Finance Division or other related department.
5. 評估及作業程序：本公司及子公司取得或處分資產之評估、決定交易條件及價格等之作業程序，應依下列規定辦理：
5.1 本公司取得或處分長、短期有價證券投資，應由財會部門於事實發生日前取具標的公司最近期經會計師查核簽證或核閱之財務報表作為評估交易價格之參考，並進行相關效益之分析，以及評估可能之風險；而取得或處分不動產或其他資產，則由各單位擬定資本支出計畫，就取得或處分之目的、預計效益等進行可行性評估。取得或處分不動產對象如為關係人，應依照本處理程序第5.8條規定辦理。
5.2 有價證券取得與處分：
於集中交易市場或證券商營業處所取得或處分之有價證券，承辦單位應提供擬取得或處分之緣由、標的物、價格參考依據等事項，依公司核決權限表逐級呈請權責主管簽核同意後執行。非於集中交易市場、證券商營業處所取得或處分之有價證券或私募有價證券，承辦單位應提供擬取得或處分之緣由、標的物、交易相對人、移轉價格、收付款條件、價格參考依據等事項，呈請本公司總經理核准後，於新台幣壹億元或以下者，授權董事長決行，並於事後提報董事會追認;金額超過新台幣壹億元者，應提請董事會決議通過後實施。另交易金額	5. 取得或處分資產評估及作業程序：
5.1 有價證券取得與處分：
(1)於集中交易市場或證券商營業處所取得或處分之有價證券，執行單位應提供擬取得或處分之緣由、標的物、價格參考依據等事項，依公司核決權限表呈請權責主管簽核同意後執行。
(2)非於集中交易市場、證券商營業處所取得或處分之有價證券或私募有價證券，執行單位應提供擬取得或處分之緣由、標的物、交易相對人、移轉價格、收付款條件、價格參考依據等事項，經按核決權限表呈請權責主管核決後，依額度授權董事長決行並於事後向董事會報告或逕行提報董事會通過後始得執行。
(3)本公司取得或處分有價證券投資，應於事實發生日前取具標的公司最近期

達公司實收資本額百分之二十或新臺幣三億元以上者，應於事實發生日前洽請會計師就交易價格之合理性表示意見。但該有價證券具活絡市場之公開報價或相關主管機關另有規定者，不在此限。 5.3-取得或處分不動產、設備或其使用權資產：(以下省略) 5.4-取得或處分會員證(以下省略) 5.5-取得或處分專利權、著作權、商標權、特許權等無形資產或其使用權資產(以下省略) 5.6-取得非供營業使用之不動產及其使用權資產與投資有價證券之額度: (1)本公司購買非供營業使用之不動產及其使用權資產，總額不得高於本公司淨值之百分之十；本公司之各子公司其購買非供營業使用之不動產總額不得高於本公司淨值之百分之十。 (2)本公司有價證券投資總額不得高於本公司淨值之百分之一百；本公司之各投資控股子公司其有價證券投資總額不得高於本公司淨值之百分之一百；本公司之各實質營運子公司其有價證券投資總額不得高於本公司淨值之百分之五十。 (3)本公司投資個別有價證券之金額不得高於本公司淨值之百分之一百；本公司之各投資控股子公司其投資個別有價證券之金額不得高於本公司淨值之百分之一百。本公司之各實質營運子公司其投資個別有價證券之金額不得高於本公司淨值之百分之五十。

經會計師查核簽證或核閱之財務報表作為評估交易價格之參考。另交易金額達公司實收資本額百分之二十或新臺幣三億元以上者，應於事實發生日前洽請會計師就交易價格之合理性表示意見。但該有價證券具活絡市場之公開報價或相關主管機關另有規定者，不在此限。 5.2 取得或處分不動產、設備或其使用權資產：(以下省略) 5.3 取得或處分會員證(以下省略) 5.4 取得或處分專利權、著作權、商標權、特許權等無形資產或其使用權資產(以下省略) 5.5 取得非供營業使用之不動產及其使用權資產與投資有價證券之額度: (1)本公司購買非供營業使用之不動產及其使用權資產，總額不得高於本公司淨值之百分之十；本公司之各子公司其購買非供營業使用之不動產總額不得高於本公司淨值之百分之十。 (2)本公司有價證券投資總額不得高於本公司淨值之百分之七十；本公司之各投資控股子公司其有價證券投資總額不得高於本公司淨值之百分之七十；本公司之各實質營運子公司其有價證券投資總額不得高於本公司淨值之百分之五十。 (3)本公司投資個別有價證券之金額不得高於本公司淨值之百分之四十；本公司之各投資控股子公司其投資個別有價證券之金額不得高於本公司淨值之百分之四十。本公司之各實質營運子公司其投資個別有價證券之金額不得高於本公司淨值之百分之四十。

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| (4)本公司取得或處分無形資產交易金額以不超過本公司淨值之百分之四十為限。本公司之各子公司取得處分無形資產交易金額以不超過本公司淨值之百分之四十為限。
(5)上述(1)~(4)有價證券投資金額之計算以原始投資成本為計算基礎
5.7 專業估價者限制：
(中間省略)
iv. 本公司及子公司經法院拍賣程序取得或處分資產者，得以法院所出具之證明文件替代估價報告或會計師意見。
5.8 向關係人取得或處分不動產或其使用權資產程序：(以下省略)
5.9 從事衍生性商品交易：(以下省略)
5.10 企業合併、分割、收購及股份受讓：(以下省略)
5.11 第 5.2 條、第 5.3 條、第 5.4 條及第 5.5 條交易金額之計算，依本處理程序第 7.1 條（vi.）第 2 項之規定辦理，且所稱一年內係以本次交易事實發生之日為基準，往前追溯推算一年，已依本處理程序取得專業估價師出具之估價報告或會計師意見部分免再計入。
5. Evaluation and Operating Procedures
——The Company and its subsidiaries shall follow these Procedures for evaluating, determining transaction terms, and pricing when acquiring or disposing of assets:
5.1 For long- and short-term investments in securities, the finance department shall obtain the latest financial statements of the target company, audited or reviewed | (4)本公司取得或處分無形資產交易金額以不超過本公司淨值之百分之四十為限。本公司之各子公司取得處分無形資產交易金額以不超過本公司淨值之百分之四十為限。
(5)上述(1)~(4)有價證券投資金額之計算以原始投資成本為計算基礎。
5.6 專業估價者限制：
(中間省略)
iii. 本公司及子公司經法院拍賣程序取得或處分資產者，得以法院所出具之證明文件替代估價報告或會計師意見。
5.7 向關係人取得或處分不動產或其使用權資產程序：(以下省略)
5.8 從事衍生性商品交易：(以下省略)
5.9 企業合併、分割、收購及股份受讓：(以下省略)
5.10 第 5.1 條、第 5.2 條、第 5.3 條及第 5.4 條交易金額之計算，依本處理程序第 7.1 條（vi.）第 2 項之規定辦理，且所稱一年內係以本次交易事實發生之日為基準，往前追溯推算一年，已依本處理程序取得專業估價師出具之估價報告或會計師意見部分免再計入。
5. Evaluation and Operational Procedures for the Acquisition or Disposal of Assets |
| --- | --- |

by a certified public accountant (“CPA”), before the date of occurrence as a reference for evaluating the transaction price, analyzing the potential benefits, and assessing risks. For the acquisition or disposal of real property or other assets, each unit shall draft a capital expenditure plan, conducting a feasibility assessment of the purpose and expected benefits of the transaction. If the counterparty is a related party, the acquisition or disposal of real property shall comply with Article 5.8 of these Procedures.	5.1 Acquisition and disposal of securities:
5.2 Acquisition and disposal of securities: For securities acquired or disposed on centralized trading markets or at Securities Firm Business Locations, the handling unit shall provide details on the purpose, subject matter, and price reference, and submit for approval according to the Company's authorization matrix and executed upon approval by the responsible supervisors at each level. For securities not acquired or disposed of on a centralized trading market or at a Securities Firm Business Locations, or for privately placed securities, the handling unit shall provide details of the proposed acquisition or disposal, including the purpose, subject matter, transaction counterparty, transfer price, payment terms, and price reference basis, for approval by the Company's general manager. For amounts up to NT$100 million, the chairman is authorized to proceed, with subsequent reporting to the Board for ratification. For amounts exceeding NT$100 million, the	(1) For securities acquired or disposed on centralized trading markets or at Securities Firm Business Locations, the Responsible Departments shall provide details on the purpose, subject matter, and price reference, and submit for approval according to the Company's Delegation of Authority (also referred to as Company's authorization matrix in certain legacy documents) and executed upon approval by the responsible supervisors.
	(2) For securities not acquired or disposed of on a centralized trading market or at a Securities Firm Business Locations, or for privately placed securities, the Responsible Departments shall provide details of the proposed acquisition or disposal, including the purpose, subject matter, transaction counterparty, transfer price, payment terms, and price reference basis, for approval by the Company's Responsible Supervisor. After approval by the responsible supervisor in

by a certified public accountant (“CPA”), before the date of occurrence as a reference for evaluating the transaction price, analyzing the potential benefits, and assessing risks. For the acquisition or disposal of real property or other assets, each unit shall draft a capital expenditure plan, conducting a feasibility assessment of the purpose and expected benefits of the transaction. If the counterparty is a related party, the acquisition or disposal of real property shall comply with Article 5.8 of these Procedures.

5.1 Acquisition and disposal of securities:

5.2 Acquisition and disposal of securities: For securities acquired or disposed on centralized trading markets or at Securities Firm Business Locations, the handling unit shall provide details on the purpose, subject matter, and price reference, and submit for approval according to the Company's authorization matrix and executed upon approval by the responsible supervisors at each level. For securities not acquired or disposed of on a centralized trading market or at a Securities Firm Business Locations, or for privately placed securities, the handling unit shall provide details of the proposed acquisition or disposal, including the purpose, subject matter, transaction counterparty, transfer price, payment terms, and price reference basis, for approval by the Company's general manager. For amounts up to NT$100 million, the chairman is authorized to proceed, with subsequent reporting to the Board for ratification. For amounts exceeding NT$100 million, the

(1) For securities acquired or disposed on centralized trading markets or at Securities Firm Business Locations, the Responsible Departments shall provide details on the purpose, subject matter, and price reference, and submit for approval according to the Company's Delegation of Authority (also referred to as Company's authorization matrix in certain legacy documents) and executed upon approval by the responsible supervisors.

(2) For securities not acquired or disposed of on a centralized trading market or at a Securities Firm Business Locations, or for privately placed securities, the Responsible Departments shall provide details of the proposed acquisition or disposal, including the purpose, subject matter, transaction counterparty, transfer price, payment terms, and price reference basis, for approval by the Company's Responsible Supervisor. After approval by the responsible supervisor in

transaction must be submitted to the Board of directors for approval before execution. Furthermore, for transactions amounting to 20 percent of the Company's paid-in capital or NT$300 million or more, an accountant's opinion on the reasonableness of the transaction price shall be obtained before the date of occurrence. This requirement does not apply if the securities have publicly quoted prices in an active market or if otherwise stipulated by the relevant competent authority.	accordance with the Delegation of Authority (Authorization Matrix), the matter shall be authorized within the prescribed limit for final approval by the Chairman, with a subsequent report to the Board of Directors, or it shall be submitted directly to the Board of Directors for approval prior to execution. (3)For long- and short-term investments in securities, the finance department shall obtain the latest financial statements of the target company, audited or reviewed by a certified public accountant ("CPA"), before the date of occurrence as a reference for evaluating the transaction price, analyzing the potential benefits, and assessing risks. Furthermore, for transactions amounting to 20 percent of the Company's paid-in capital or NT$300 million or more, an accountant's opinion on the reasonableness of the transaction price shall be obtained before the date of occurrence. This requirement does not apply if the securities have publicly quoted prices in an active market or if otherwise stipulated by the relevant competent authority.
5.3 Acquisition or Disposal of Real Property, Equipment, or Right-of-Use Assets: (The rest is omitted.)	5.2 Acquisition or Disposal of Real Property, Equipment, or Right-of-Use Assets: (The rest is omitted.)
5.4 Acquisition or Disposal of Memberships: (The rest is omitted.)	5.3 Acquisition or Disposal of Memberships: (The rest is omitted.)
5.5 For the acquisition or disposal of intangible assets, such as patents, copyrights, trademarks, franchise rights, or right-of-use assets. (The rest is omitted.)	5.4 For the acquisition or disposal of intangible assets, such as patents, copyrights, trademarks, franchise rights, or right-of-use assets.(The rest is omitted.)

5.6 Limits on Non-Operating Real Property, Right-of-Use Assets, and Securities Investments: (1) The total amount invested by the Company in non-operating real property and right-of-use assets shall not exceed 10 percent of the Company’s net worth; each subsidiary’s investment in non-operating real property shall not exceed 10 percent of the Company’s net worth. (2) The total amount of the Company’s investments in securities shall not exceed 100 percent of the Company’s net worth; for each of the Company’s investment holding subsidiaries, the total amount of securities investments shall not exceed 100 percent of the Company’s net worth; and for each of the Company’s operational subsidiaries, the total amount of securities investments shall not exceed 50 percent of the Company’s net worth. (3) The Company’s investment in individual securities shall not exceed 100 percent of the Company’s net worth; each investment holding subsidiary’s investment in individual securities shall not exceed 100 percent of the Company’s net worth; each operating subsidiary’s investment in individual securities shall not exceed 50 percent of the Company’s net worth. (4) The transaction amount for intangible assets acquired or disposed by the Company shall not exceed 40 percent of the Company’s net worth; for each subsidiary, the transaction amount for intangible assets acquired or disposed

5.5 Limits on Non-Operating Real Property, Right-of-Use Assets, and Securities Investments: (1) The total amount invested by the Company in non-operating real property and right-of-use assets shall not exceed 10 percent of the Company’s net worth; each subsidiary’s investment in non-operating real property shall not exceed 10 percent of the Company’s net worth. (2) The total amount of the Company’s investments in securities shall not exceed 70 percent of the Company’s net worth; for each of the Company’s investment holding subsidiaries, the total amount of securities investments shall not exceed 70 percent of the Company’s net worth; and for each of the Company’s operational subsidiaries, the total amount of securities investments shall not exceed 50 percent of the Company’s net worth. (3) The Company’s investment in individual securities shall not exceed 40 percent of the Company’s net worth; each investment holding subsidiary’s investment in individual securities shall not exceed 40 percent of the Company’s net worth; each operating subsidiary’s investment in individual securities shall not exceed 40 percent of the Company’s net worth. (4) The transaction amount for intangible assets acquired or disposed by the Company shall not exceed 40 percent of the Company’s net worth; for each subsidiary, the transaction amount for intangible assets acquired or disposed

| shall not exceed 40 percent of the Company’s net worth.
(5) The calculation of the above-mentioned (1)~(4) securities investment amounts shall be based on the original investment cost.
5.7 Restrictions on Professional Appraisers: (content omitted)
iv If the Company or its subsidiaries acquire or dispose of assets through a court auction, the court-issued documentation may be used in place of an appraisal report or CPA opinion.
5.8 Procedures for Acquisition or Disposal of Real Property or Right-of-Use Assets from Related Parties: (The rest is omitted.)
5.9 Engaging in Derivatives Trading: (The rest is omitted.)
5.10 Mergers, demergers, acquisitions, and transfer of shares: (The rest is omitted.)
5.11 The calculation of transaction amounts for Articles 5.2, 5.3, 5.4, and 5.5 shall be conducted in accordance with item (vi), paragraph 2 of Article 7.1 of these Procedures. The term “within one year” is based on the date of occurrence of the current transaction, tracing back one year, and transactions for which an appraisal report from a professional appraiser or a CPA opinion has been obtained in accordance with these Procedures are exempt from recalculation. | shall not exceed 40 percent of the Company’s net worth.
(5) The calculation of the above-mentioned (1)~(4) securities investment amounts shall be based on the original investment cost.
5.6 Restrictions on Professional Appraisers: (content omitted)
iii If the Company or its subsidiaries acquire or dispose of assets through a court auction, the court-issued documentation may be used in place of an appraisal report or CPA opinion.
5.7 Procedures for Acquisition or Disposal of Real Property or Right-of-Use Assets from Related Parties: (The rest is omitted.)
5.8 Engaging in Derivatives Trading: (The rest is omitted.)
5.9 Mergers, demergers, acquisitions, and transfer of shares: (The rest is omitted.)
5.10 The calculation of transaction amounts for Articles 5.1, 5.2, 5.3, and 5.4 shall be conducted in accordance with item (vi), paragraph 2 of Article 7.1 of these Procedures. The term “within one year” is based on the date of occurrence of the current transaction, tracing back one year, and transactions for which an appraisal report from a professional appraiser or a CPA opinion has been obtained in accordance with these Procedures are exempt from recalculation. |
| --- | --- |
| 7.6 除相關法令另有規定外，本公司辦理申報公告事宜俟本公司辦理股票公開發行申報生效之日起適用之。 | 備註:本條文刪除。 |

7.6 Unless otherwise stipulated by relevant laws and regulations, the Company shall comply with the announcement and reporting requirements upon the effective date of the Company’s application for public issuance of shares.	Note: This article has been deleted.

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Alchip — AGM Information 2026

52360_rns_2026-06-08_0707fac1-c6c0-46d6-ba3c-79cad5ff3bf6.pdf

報告案四

Report No. 4

四、承認事項 Proposed Resolutions

Discussion No.2

Explanation:

討論案三

Discussion No.3:

六、臨時動議 Ad Hoc Motion

Shareholder's question: (Shareholder Account No: 66507)

參、附件

EXHIBITS

營業收支

(一)營業收入部份

(二)營業支出部份

獲利能力

研發概況

未來展望

Alchip Technologies Limited Business Report

Management Principle

Business Environment

Financial Results

Operating revenue and COGS

Profitability

Research and Development

Future Outlook

Alchip Technologies, Limited

AUDIT COMMITTEE’S REVIEW REPORT

存貨之評價

管理階層與治理單位對合併財務報表之責任

會計師查核合併財務報表之責任

INDEPENDENT AUDITORS' REPORT

Opinion

Basis for Opinion

Key Audit Matters

Valuation of Inventory

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

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

ALCHIP TECHNOLOGIES, LIMITED AND SUBSIDIARIES

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Alchip AGM Information 2026