TSE: 8438

AMIA CO., LTD. and Subsidiaries

Consolidated Financial Statements for the Three Months March 31, 2026 and 2025 and Independent Auditors' Review Report

Address: No. 19 Dagong Road, Dayuan District, Taoyuan City
Tel: 03-3860601

ACCOUNTANT' VERIFICATION REPORT

AMIA CO., LTD.

Preface

The consolidated balance sheet of AMIA CO., LTD. and its subsidiaries as of March 31, 2026 and 2025, and the consolidated income statement, consolidated statement of changes in equity, consolidated statement of cash flows, and notes to the consolidated financial statements (including summary of major accounting policies) for the period from January 1 to March 31, 2026 and 2025 of the Republic of China have been reviewed by this accountant. It is the responsibility of management to prepare the consolidated financial statements in accordance with the standards for the preparation of financial reports of securities issuers and the International Accounting Standard No. 34 "Interim Financial Report" approved by the Financial Supervisory Commission and issued in force, and the responsibility of the accountant is to conclude the consolidated financial statements based on the results of the review.

Scope

Except as described in the basic paragraph of the reserved conclusion, the accountant performs the audit in accordance with the Auditing Standard No. 2410 "Review of Financial Statements". The procedures to be performed in reviewing consolidated financial statements include enquiries (mainly from those responsible for financial and accounting matters), analytical procedures and other review procedures. The scope of the audit work is obviously smaller than the scope of the audit work, so the accountant may not be able to detect all the material matters that can be identified by the audit work and therefore cannot express an audit opinion.

Basis for Qualifying Conclusions

As stated in Note 12 to the Consolidated Financial Statements, the total assets of some of the non-material subsidiaries included in the consolidated financial statements above for the same period have not been reviewed by accountants, and their total assets as at March 31, 2026 and March 31, 2025 were NT$192,493 thousand and NT$136,950 thousand respectively, accounting for 6.11% and 4.61% of the total consolidated assets respectively; Total liabilities were NT$5,857 thousand and NT$3,817 thousand respectively, accounting for 0.51% and 0.35% of total consolidated liabilities respectively. The total consolidated profit and loss from January 1 to March 31 in 2026 and 2025 are NT$(2,370) thousand and NT$540 thousand respectively, they accounted for (2.74) % and 1.21% of the total consolidated comprehensive profit and loss respectively.

Reserved Conclusion

According to the results of this accountant's review, except for the impact of possible adjustments to the consolidated financial statements of some non-material subsidiaries and affiliates mentioned in the basic paragraph of the reserved conclusion, it has not been found that the consolidated financial statements have not been prepared in all material respects in accordance with the standards for the preparation of financial reports of securities issuers and the IAS 34 interim financial report approved and issued by the Financial Supervisory Commission, It is not permissible to express the consolidated financial position of AMIA CO., LTD and its subsidiaries as of March 31, 2026 and 2025, and the consolidated financial results and consolidated cash flows of the from January 1, to March 31, 2026 and 2025.

The engagement partners on the resulting verification in this independent auditors' report are Tseng, Chien-Ming and Wang, Pan-Fa.

Deloitte & Touche
Taipei, Taiwan
Republic of China

April 30, 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.

AMIA CO., LTD. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

March 31, 2026 and December 31 and March 31, 2025

(In Thousands of New Taiwan Dollars)

Code	ASSETS	March 31, 2026		December 31, 2025		March 31, 2025
		Amount	%	Amount	%	Amount	%
CURRENT ASSETS
1100	Cash and cash equivalents (Note 6)	544,675	17	554,451	18	565,478	19
1110	Current financial assets at fair value through profit or loss (Note 7)	1,000	0	1,007	0	3,496	0
1136	Current financial assets at amortized cost (Note 9)	62,207	2	62,469	2	51,129	2
1150	Notes receivable, net (Note 10)	15,594	1	16,054	1	18,325	1
1170	Accounts receivable, net (Note 10)	452,273	14	413,279	14	394,415	13
1200	Other receivables (Note 10)	14,897	1	13,221	0	18,982	1
1220	Current tax assets	121	0	108	0	1,397	0
130X	Current inventories (Note 11)	225,458	7	194,856	6	132,962	4
1479	Other current assets, others (Note 15)	63,554	2	51,107	2	50,463	2
11XX	Total current assets	1,379,779	44	1,306,552	43	1,236,647	42
NON-CURRENT ASSETS
1517	Non-current financial assets at fair value through other comprehensive income (Note 8)	0	0	0	0	2,640	0
1535	Non-current financial assets at amortized cost (Note 9)	210,139	7	204,154	7	207,589	7
1600	Property, plant and equipment (Note 13)	1,350,749	43	1,357,149	44	1,311,296	44
1755	Right-of-use assets (Note 14)	102,429	3	108,139	3	125,237	4
1840	Deferred tax assets	16,622	0	19,702	1	15,883	1
1915	Prepayments for business facilities (Note 30)	80,358	3	65,369	2	62,059	2
1920	Guarantee deposits paid	7,795	0	7,911	0	10,331	0
1975	Net non-current discretionary benefit assets (Note 4)	2,552	0	2,167	0	1,659	0
15XX	Total non-current assets	1,770,644	56	1,764,591	57	1,736,694	58
1XXX	TOTAL ASSETS	3,150,423	100	3,071,143	100	2,973,341	100
Code	LIABILITIES AND EQUITY
CURRENT LIABILITIES
2100	Current borrowings (Note 16)	311,983	10	330,005	11	171,410	6
2130	Current contract liabilities(Note 22)	22,725	1	20,987	1	11,616	0
2170	Accounts payable (Note 17)	327,774	10	329,668	11	272,685	9
2200	Other payables (Note 18)	183,628	6	186,463	6	170,845	6
2230	Current tax liabilities	46,383	1	32,993	1	37,471	1
2280	Current lease liabilities (Note 14)	20,866	1	21,008	1	19,943	1
2320	Long-term liabilities, current portion(Note 16)	5,511	0	5,482	0	13,527	1
2399	Other current liabilities, others (Note 18)	6,120	0	5,939	0	6,049	0
21XX	TOTAL CURRENT LIABILITIES	924,990	29	932,545	31	703,546	24
NON-CURRENT LIABILITIES
2540	Non-current portion of non-current borrowings(Note 16)	98,327	3	99,772	3	260,473	9
2570	Deferred tax liabilities	22,935	1	15,722	1	16,159	0
2580	Non-current lease liabilities (Note 14)	66,758	2	71,735	2	86,545	3
2550	Non-current provisions (Note 19)	18,508	1	18,441	1	18,243	1
2640	Net defined benefit liability, non-current (Note 4)	14,558	0	14,946	0	15,937	0
2645	Guarantee deposits received	10	0	10	0	10	0
25XX	TOTAL NON-CURRENT LIABILITIES	221,096	7	220,626	7	397,367	13
2XXX	TOTAL LIABILITIES	1,146,086	36	1,153,171	38	1,100,913	37
EQUITY (Note 21)
3110	Ordinary share	699,430	22	699,430	23	699,430	24
3200	Capital surplus	620,816	20	620,816	20	620,816	21
Retained earnings
3310	Legal reserve	126,529	4	126,529	4	110,415	4
3320	Special reserve	26,836	1	26,836	1	43,588	1
3350	Unappropriated retained earnings	542,247	17	470,890	15	414,519	14
3300	Total retained earnings	695,612	22	624,255	20	568,522	19
3490	Other equity	(11,521)	0	(26,529)	(1)	(16,340)	(1)
3XXX	TOTAL EQUITY	2,004,337	64	1,917,972	62	1,872,428	63
TOTAL LIABILITIES AND EQUITY		3,150,423	100	3,071,143	100	2,973,341	100

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

(Please refer to the Deloitte & Touche review report dated April 30, 2026.)

AMIA CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

For the three months ended March 31, 2026 and 2025

(Reviewed only, not audited in accordance with generally accepted auditing standards)

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

Code		For the Three Months Ended March 31
		2026		2025
		Amount	%	Amount	%
4000	Net sales revenue (Notes 4、22 and 28)	1,166,592	100	865,922	100
5000	Operating costs (Notes 4、11 and 23)	999,553	86	749,690	86
5900	Gross profit from operations	167,039	14	116,232	14
	Operating expenses (Notes 23 and 28)
6100	Selling expenses	27,090	2	28,297	3
6200	Administrative expenses	41,676	4	38,728	5
6300	Research and development expenses	2,731	0	1,494	0
6450	Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS9	(167)	0	59	0
6000	Total operating expenses	71,330	6	68,578	8
6900	Net operating income	95,709	8	47,654	6
	Non-operating income and expenses (Note 23)
7100	Interest income	1,755	0	2,676	0
7010	Other income	1,474	0	1,419	0
7020	Other gains and losses	4,357	0	3,201	0
7050	Finance costs	(3,540)	0	(3,742)	0
7000	Total non-operating income and expenses	4,046	0	3,554	0
7900	Profit from continuing operations before tax	99,755	8	51,208	6
7950	Tax expense (Notes 4 and 24)	(28,398)	(2)	(17,145)	(2)
8200	Profit	71,357	6	34,063	4

Code		For the Three Months Ended March 31
		2026		2025
		Amount	%	Amount	%
8360	Other comprehensive income
	Components of other comprehensive income that will be reclassified to profit or loss
8361	Exchange differences on translation	18,760	1	13,120	1
8399	Income tax related to components of other comprehensive income that will be reclassified to profit or loss	(3,752)	0	(2,624)	0
8300	Total other comprehensive income (net of tax) for the year	15,008	1	10,496	1
8500	Total comprehensive income	$86,365	7	$44,559	5
	Earnings per share (Note 25)
9710	Basic earnings per share	$1.02		$0.49
9810	Diluted earnings per share	$1.02		$0.48

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

(Please refer to the Deloitte & Touche review report dated April 30, 2026.)

AMIA CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

For the three months ended March 31, 2026 and 2025

(Reviewed only, not audited in accordance with generally accepted auditing standards)

(In Thousands of New Taiwan Dollars)

Code		Ordinary share		Capital Surplus	Retained earnings			Other equity interest
		Shares (In Thousands)	Amount		Legal Reserve	Special Reserve	Unappropriated retained earnings	Exchange differences on translation of foreign financial statements	Total equity
A1	BALANCE AT January 1, 2025	69,943	$699,430	$620,816	$110,415	$43,588	$380,456	($26,836)	$1,827,869
D1	Net profit from January 1, to March 31, 2025	0	0	0	0	0	34,063	0	34,063
D3	Other comprehensive income (loss) from January 1, to March 31, 2025, net of income tax	0	0	0	0	0	0	10,496	10,496
D5	Total comprehensive income (loss) from January 1, to March 31, 2025	0	0	0	0	0	34,063	10,496	44,559
Z1	BALANCE AT March 31, 2025	69,943	$699,430	$620,816	$110,415	$43,588	$414,519	($16,340)	$1,872,428
A1	BALANCE AT January 1, 2026	69,943	$699,430	$620,816	$126,529	$26,836	$470,890	($26,529)	$1,917,972
D1	Net profit from January 1, to March 31, 2026	0	0	0	0	0	71,357	0	71,357
D3	Other comprehensive income (loss) from January 1, to March 31, 2026, net of income tax	0	0	0	0	0	0	15,008	15,008
D5	Total comprehensive income (loss) from January 1, to March 31, 2026	0	0	0	0	0	71,357	15,008	86,365
Z1	BALANCE AT March 31, 2026	69,943	$699,430	$620,816	$126,529	$26,836	$542,247	($11,521)	$2,004,337

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

(Please refer to the Deloitte & Touche review report dated April 30, 2026.)

AMIA CO., LTD. AND SUBSIDIARIES

For the three months ended March 31, 2025 and 2024

(Reviewed only, not audited in accordance with generally accepted auditing standards)

(In Thousands of New Taiwan Dollars)

Code		For the Three Months Ended March 31
		2026	2025
Cash flows from operating activities
A10000	Profit before tax	$99,755	$51,208
A20010	Adjustments to reconcile profit (loss)
A20300	Expected credit loss (gain) / Provision (reversal of provision) for bad debt expense	(167)	59
A20400	Net loss (gain) on financial assets or liabilities at fair value through profit or loss	7	470
A20100	Depreciation expense	21,127	19,582
A20900	Interest expense	3,540	3,742
A21200	Interest income	(1,755)	(2,676)
A22500	Loss (gain) on disposal of property, plant and equipment	(46)	146
A23700	Inventory depreciation and sluggish losses	1,679	2,263
A30000	Changes in operating assets and liabilities
A31130	Decrease (increase) in notes receivable	460	6,876
A31150	Decrease (increase) in accounts receivable	(38,839)	(2,923)
A31200	Decrease (increase) in inventories	(32,380)	5,960
A31240	Adjustments for decrease (increase) in other current assets	(12,805)	(1,748)
A32125	Increase (decrease) in contract liabilities	1,738	699
A32150	Increase (decrease) in accounts payable	(1,894)	24,517
A32180	Increase (decrease) in other payable	(2,877)	(17,265)
A32230	Adjustments for increase (decrease) in other current liabilities	181	149
A32240	Increase (decrease) in net defined benefit liability	(773)	(658)
A33000	Cash inflow (outflow) generated from operations	36,951	90,401
A33100	Interest received	188	4,731
A33300	Interest paid	(3,431)	(3,721)
A33500	Income taxes refund (paid)	(8,480)	(2,010)
AAAA	Net cash flows from (used in) operating activities	25,228	89,401
Cash flows from (used in) investing activities
B00040	Acquisition of financial assets at amortized cost	(13,000)	(46,211)

Code		For the Three Months Ended March 31
		2026	2025
B00050	Proceeds from disposal of financial assets at amortized cost	7,277	41,299
B02700	Acquisition of property, plant and equipment	(6,183)	(4,649)
B02800	Proceeds from disposal of property, plant and equipment	857	191
B07100	Increase in prepayments for business facilities	(16,030)	(1,008)
B03800	Decrease in refundable deposits	116	149
BBBB	Net cash flows from (used in) investing activities	(26,963)	(10,229)
	Cash flows from (used in) financing activities
C00100	Increase in short-term loans	470,196	109,828
C00200	Decrease in short-term loans	(488,218)	(121,773)
C01700	Repayments of long-term debt	(1,416)	0
C04020	Decrease in lease payable	(5,119)	(4,932)
CCCC	Net cash flows from (used in) financing activities	(24,557)	(16,877)
DDDD	Effect of exchange rate changes on cash and cash equivalents	16,516	12,887
EEEE	Net increase (decrease) in cash and cash equivalents	(9,776)	75,182
E00100	Cash and cash equivalents at beginning of period	554,451	490,296
E00200	Cash and cash equivalents at end of period	$544,675	$565,478

The accompanying notes are an integral part of the consolidated financial statements. (Please refer to the Deloitte & Touche review report dated April 30, 2026.)

AMIA CO., LTD. and its subsidiaries
Notes to Consolidated Financial Statements
January 1, to March 31, 2026 and 2025
(Unless otherwise specified, the amount is in thousands of NT dollars)

1. History of the Company

AMIA CO., LTD. (hereinafter referred to as "the Company") was established on October 23, 1989 in accordance with the Company Law and relevant laws and regulations. The main business is the processing, manufacturing, trading and recycling of various industrial chemicals.

The Company's stock has been listed and traded on the Taiwan Stock Exchange since March 11, 2022.

This consolidated financial report is expressed in New Taiwan dollars, the Company's functional currency.

2. Date and procedure for approval of financial report

This consolidated financial report was approved by the board of directors on April 30, 2026.

3. Application of newly released and revised standards and interpretations

(1) This is the first time that the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), Interpretations (IFRIC), and Interpretive Announcements (SIC) (hereinafter referred to as "IFRS Accounting Standards") approved and issued by the Financial Supervisory Commission (hereinafter referred to as "FSC") have been applied.

The application of IFRS accounting standards recognized and implemented by the FSC will not result in a material change to the accounting policies of the consolidated company.

(2) The IASB has issued but not yet approved by the FSC and issued effective IFRS Accounting Standards

Newly issued/amended/revised standards and interpretations	Effective date of publication by the IASB (Note 1)
IFRS 10 and IAS 28 "Asset Sale or Contribution between Investors and Their Affiliates or Joint Ventures"	Undecided
IFRS 18 "Presentation and Disclosure in Financial Statements"	January 1, 2027 (Note 2)
IFRS 19 "Subsidiaries without public accountability: Disclosures"	January 1, 2027
IAS 21 Amendment: "Converted to a highly inflated currency"	January 1, 2027

Note 1: Unless otherwise specified, the above-mentioned newly issued/amended/revised standards or interpretations are effective for the annual reporting period starting after the respective dates.

Note 2: On September 25, 2025, the FSC announced that Malaysian companies should adopt IFRS 18 from January 1, 2028, or may choose to adopt it earlier if the FSC approves IFRS 18.

IFRS 18 "Presentation and Disclosure in Financial Statements" and related amendments

IFRS 18 will replace IAS 1 “Presentation of Financial Statements”. Major changes to the standard include:

The consolidating company should assess whether it has specific major operating activities involving investments in specific types of assets and providing financing to customers, and accordingly classify the income and expense items in the profit and loss statement into categories such as operating, investing, financing, income tax, and discontinued units.
The income statement should present operating profit or loss, pre-tax profit or loss before financing, and the subtotals and totals of profit or loss.
Guidance is provided to strengthen aggregation and segmentation requirements: The amalgamating company shall identify assets, liabilities, equity, income, losses and cash flows arising from separate transactions or other events and classify and aggregate them on the basis of common characteristics so that each line item presented in the principal financial statements has at least one similar characteristic. Items with non-similar characteristics should be separated in the primary financial statements and notes. The Merging Company will only label such items as "other" when it cannot find a more informative label.
Increase disclosure of management-defined performance measures: When the combined company conducts public communications outside the financial statements and communicates management's views on a certain aspect of the combined company's overall financial performance to users of the financial statements, it should disclose relevant information on management-defined performance measures in a single note to the financial statements, including a description of the measure, how it is calculated, its reconciliation with the subtotals or totals specified in IFRS accounting standards, and the income tax and non-controlling interest effects of the related reconciling items.

In addition, the IAS 7 "Statement of Cash Flows" has been amended as follows:

When a consolidated company prepares cash flows from operating activities using the indirect method, it should use operating profit or loss as the starting point for adjustment.
Interest and dividends received by the consolidated company should be classified as investing activities, while interest and dividends paid should be classified as financing activities. If the consolidated company is assessed to have a specific principal operating activity, the types of dividend income, interest income, and interest expense reported in the income statement must be considered to determine the classification of dividends received, interest received, and interest paid in the cash flow statement. However, each of these cash flows can only be classified into a single activity in the cash flow statement.

As of the date of this financial report, the consolidated company continues to assess the impact of the revisions to the various standards and interpretations on its financial position and financial performance, and the relevant impacts will be disclosed upon completion of the assessment.

4. Summary of major accounting policies

(1) Follow the statement

This consolidated financial report has been prepared in accordance with the Financial Reporting Standards for Securities Issuers and IAS 34 "Interim Financial Reporting" approved and issued by the FSC. This consolidated financial report does not include all IFRS accounting disclosures required for a full annual financial report.

(2) Compilation Basis

The consolidated financial statements have been prepared on the historical cost basis, except for financial instruments measured at fair value and net defined benefit liabilities recognized at the present value of defined benefit obligations less the fair value of plan assets.

Fair value measurements are categorized into levels 1 through 3 based on the observability and significance of the relevant inputs:

Level 1 input value: refers to the quoted price (unadjusted) in an active market for the same asset or liability that can be obtained on the measurement date.
Level 2 input value: Refers to the observable input value of an asset or liability that is directly (that is, price) or indirect (that is, derived from price) in addition to quotations at level 1.
Level 3 input value: Refers to the unobservable input value of assets or liabilities.

(3) Consolidation Basis

This consolidated financial report includes the financial reports of the Company and entities (subsidiaries) controlled by the Company. The consolidated comprehensive income statement has included the operating profit and loss of the acquired or disposed subsidiary in the current period from the date of acquisition or to the date of disposal. The subsidiaries' financial reports have been adjusted to bring their accounting policies into line with those of the consolidated company. When preparing the consolidated financial report, all transactions, account balances, income and expenses between entities have been eliminated. The total comprehensive profit or loss of the subsidiaries is attributed to the owners of the Company and non-controlling interests, even if the non-controlling interests thus become the balance of the loss.

When the change of the ownership interest of the merged company to the subsidiary does not lead to the loss of control, it is treated as an equity transaction. The carrying amounts of the combined companies and non-controlling interests are adjusted to reflect changes in their relative interests in the subsidiaries. The difference between the adjusted amount of the non-controlling interest and the fair value of the consideration paid or received is directly recognized as equity and attributable to the owners of the Company.

For details of subsidiaries, shareholding ratios and business items, please refer to Note 12 and Schedules 1 and 2.

(4) Other major accounting policies

Except as otherwise provided below, please refer to the summary of significant accounting policies in the consolidated financial statements for the year ended 2025.

1. Determine post-retirement benefits

The pension cost for the interim period is calculated based on the pension cost rate determined by actuarial calculations at the end of the previous year, from the beginning of the year to the end of the current period, and is adjusted for significant market fluctuations, major plan revisions, liquidations or other major one-off events during the period.

2. Income tax

Income tax expense is the sum of current income tax and deferred income tax. Income tax for an interim period is assessed on an annual basis and calculated based on the interim pre-tax profit using the tax rate applicable to the expected total annual earnings.

5. Major sources of uncertainty in major accounting judgments, estimates and assumptions

When developing significant accounting estimates, the consolidated company incorporates the potential impact of reciprocal U.S. tariffs into its consideration of significant estimates related to cash flow projections, growth rates, discount rates, and profitability. Management will continuously review these estimates and underlying assumptions. For further details, please refer to the Explanation of the Main Sources of Uncertainty Regarding Significant Accounting Judgments, Estimates, and Assumptions in the 2025 Consolidated Financial Statements.

6. Cash and cash equivalents

	March 31, 2026	December 31, 2025	March 31, 2025
Cash on hand and working capital	$1,291	$1,323	$1,425
Bank Check and Demand Deposit	543,384	553,128	564,053
	$544,675	$554,451	$565,478

The interest rate range for bank deposits as of the balance sheet date is as follows:

	March 31, 2026		December 31, 2025		March 31, 2025
Bank deposit	0.05%	~ 0.71%	0.05%	~ 0.71%	0.10%	~ 0.80%

7. Financial instruments measured at fair value through profit or loss

	March 31, 2026	December 31, 2025	March 31, 2025
Financial assets - current
Mandatory fair value through profit or loss
Non-derivative financial assets
-Fund beneficiary certificate	$1,000	$1,007	$3,496

8. Financial assets measured at fair value through other comprehensive income

Equity instrument investment	March 31, 2026	December 31, 2025	March 31, 2025
Non-current
Foreign investment
Unlisted (counter) stocks	$0	$0	$2,640

The merged company invests for medium to long-term strategic purposes and expects to make profits through long-term investments. The management of the merged company believes that if the short-term fair value fluctuations of these investments are included in profit or loss, it is inconsistent with the aforementioned long-term investment plan, so they choose to designate these investments as measured at fair value through other comprehensive income.

9. Financial assets measured at cost after amortization

	March 31, 2026	December 31, 2025	March 31, 2025
Flow
Original maturity over 3 months (1)	$14,638	$17,018	$14,545
Pledge Certificate of Deposit (2)	47,569	45,451	36,584
	$62,207	$62,469	$51,129
No flow move
Time deposit with original maturity over 1 year (1)	$185,160	$179,840	$182,920
Pledge Certificate of Deposit (2)	24,979	24,314	24,669
	$210,139	$204,154	$207,589

(1) As of March 31, 2026 and December 31, 2025 and March 31, 2025, the interest rate ranges for time deposits with original maturity dates of more than 3 months are 1.25%~3.35%, 1.25%~3.35% and 1.25%~3.55% per annum, respectively.

(2) As of March 31, 2026, December 31, 2025 and March 31, 2025, the interest rates for pledged fixed deposit certificates range from 0.685% to 3.05% per annum.

(3) For information on the pledge of financial assets measured at cost after amortization, please refer to Note 29.

Notes receivable, accounts receivable, other receivables and collections

	March 31, 2026	December 31, 2025	March 31, 2025
Bill receivable
Measured at amortized cost
Total book amount	$15,594	$16,054	$18,325
Less: Allowance for losses		0	0
	$15,594	$16,054	$18,325
Accounts receivable
Measured at amortized cost
Total book amount	$452,592	$413,753	$394,830
Less: Allowance for losses	(319)	(474)	(415)
	$452,273	$413,279	$394,415
Other receivables
Income receivable	$9,516	$7,949	$13,685
Other receivables - other	23,039	22,681	22,850
Less: Allowance for losses	(17,658)	(17,409)	(17,553)
	$14,897	$13,221	$18,982
Collection
Measured at amortized cost
Total book amount	$3,924	$3,837	$2,341
Less: Allowance for losses	(3,924)	(3,837)	(2,341)
	$0	$0	$0

(1) Notes receivable and accounts receivable

The average credit period of the merged company for commodity sales is 30 to 60 days. The policy adopted by the merged company is to only conduct transactions with objects whose ratings are equivalent to and above the investment grade (included), and to obtain sufficient guarantees under necessary circumstances to reduce the risk of financial losses due to default. Credit rating information is based on the ratings of major customers by the Merged Company using other publicly available financial information and historical transaction records. The merged company continuously monitors the credit ratings of credit exposure and counterparties, and distributes the total transaction amount to different customers with qualified credit ratings, and manages credit exposure through the counterparty credit limit reviewed and approved by the management every year.

In order to mitigate credit risk, the management of the merged company assigned a dedicated team to be responsible for the determination of credit line, credit approval and other monitoring procedures to ensure that appropriate actions have been taken to recover overdue receivables. In addition, the merged company will review the recoverable amount

of receivables one by one on the balance sheet date to ensure that unrecoverable receivables have been appropriately derogated. Accordingly, the management of the Company believes that the credit risk of the merged company has been significantly reduced.

The merged company recognizes the allowance loss of accounts receivable according to the expected credit loss during the existence period. The expected credit loss during the duration is calculated using the provision matrix, which considers the customer's past default record, current financial situation, and industrial economic situation, as well as GDP forecast and industry outlook. As the credit loss historical experience of the merged company shows that there is no significant difference in the loss patterns of different customer groups, the provision matrix does not further distinguish customer groups, and only sets the expected credit loss rate based on the aging days of notes receivable and accounts receivable.

If there is evidence that the counterparty is facing serious financial difficulties and the merged company cannot reasonably expect the recoverable amount, for example, the counterparty is in liquidation or the debt has been overdue for more than 365 days, the merged company will directly reclassify the collection and continue to pursue activities. The recovered amount is written off against the relevant collection.

The consolidated company measures the allowance for loss on notes receivable and accounts receivable using the allowance matrix as follows:

March 31, 2026

	1~120 days	121~180 days	181~270 days	More than 271 days	Total
Expected credit loss rate	0% ~ 0.002%	0% ~ 2.23%	0% ~ 13.09%	0.00%
Total book amount	$442,103	$24,634	$1,449	$0	$468,186
Allowance for losses (expected credit losses during the duration)	(4)	(243)	(72)	0	(319)
Amortized cost	$442,099	$24,391	$1,377	$0	$467,867
December 31, 2025
	1~120 days	121~180 days	181~270 days	More than 271 days	Total
Expected credit loss rate	0% ~ 0.15%	0% ~ 2.23%	0% ~ 13.09%	14.69%
Total book amount	$404,535	$24,228	$1,018	$26	$429,807
Allowance for losses (expected credit losses during the duration)	(203)	(242)	(24)	(5)	(474)
Amortized cost	$404,332	$23,986	$994	$21	$429,333
March 31, 2025
	1~120 days	121~180 days	181~270 days	More than 271 days	Total
Expected credit loss rate	0%	0% ~ 0.30%	0% ~ 9.09%	9.99%
Total book amount	$391,555	$18,385	$1,628	$1,587	$413,155
Allowance for losses (expected credit losses during the duration)	(180)	(23)	(92)	(120)	(415)
Amortized cost	$391,375	$18,362	$1,536	$1,467	$412,740

The following information details the changes in the allowance for losses on notes receivable and accounts receivable:

	For the three Months ended March 31
	2026	2025
Opening Balance	$474	$260
Add : Provision for impairment losses in the current period	0	1,559
Less : Reversal of impairment losses in the current period	(167)	0
Less : Reclassified and transferred out in the current period	0	(1,412)
Foreign currency translation difference	12	8
Ending balance	$319	$415

(2) Other receivables

Changes in allowance for bad debts of other receivables are as follows:

	For the three Months ended March 31
	2026	2025
Opening Balance	$17,409	$17,375
Foreign currency translation difference	249	178
Ending balance	$17,658	$17,553

(3) Collection of debts

The following is information regarding changes in the allowance for doubtful accounts for collections:

	For the three Months ended March 31
	2026	2025
Opening Balance	$3,837	$2,410
Add : Reclassified and transferred in this period	0	1,412
Less : Reversal of impairment losses in the current period	0	(1,500)
Foreign currency translation difference	87	19
Ending balance	$3,924	$2,341

Inventory

	March 31, 2026	December 31, 2025	March 31, 2025
Merchandise	$13,409	$14,584	$20,996
Finished goods	95,150	89,318	58,854
Half finished product	70,946	42,786	22,722
Work in progress	1,375	1,224	1,092
Raw material	44,578	44,018	29,163
Inventory in transit	0	2,926	135
	$225,458	$194,856	$132,962

The nature of cost of goods sold is as follows:

	For the three Months ended March 31
	2026	2025
Cost of inventories sold	$997,874	$747,427
Inventory depreciation and sluggish recovery benefits	1,679	2,263
	$999,553	$749,690

12. Subsidiaries

Subsidiaries included in the consolidated financial report

The entities preparing this consolidated financial report are as follows:

Investor	Investee	Nature of Activities	Proportion of Ownership (%)			Remark
			March 31, 2026	December 31, 2025	March 31, 2025
AMIA CO., LTD.	AMIA (HUIYANG) CO., LTD.	Processing, manufacturing, trading and recycling of various industrial chemicals	100%	100%	100%	1
	PERSEE CHEMICAL CO., LTD. (Hereinafter referred to as PERSEE Company)	Processing, manufacturing, trading and recycling of various industrial chemicals	100%	100%	100%	1
	YIO-YEN ENTERPRISE CO., LTD. (Hereinafter referred to as YIO-YEN Company)	Operating holding business	100%	100%	100%	-
	BARKO INDUSTRIES CO., LTD. (Hereinafter referred to as BARKO Company)	Waste recycling, etc.	100%	100%	100%	1
	YOUYUAN VIETNAM CO., LTD (Hereinafter referred to as YOUYUAN VN)	Customer service and leasing business	100%	100%	-	1 and 2
	HOYA MAX INTERNATIONAL CO.,LTD. (Hereinafter referred to as HOYA Company)	Operating holding business	100%	100%	100%	1
YIO-YEN ENTERPRISE CO., LTD	GOLD PARTNER ENTERPRISES (KUNSHAN) CO., LTD. (Hereinafter referred to as GOLD (KUNSHAN) Company)	Processing, manufacturing, trading and recycling of various industrial chemicals	100%	100%	100%	-
HOYA MAX INTERNATIONAL CO.,LTD.	ALLWIN STAR INTERNATIONAL CO., LTD. (Hereinafter referred to as ALLWIN Company)	Operating holding business	100%	100%	100%	1

Note:

It is a non-significant subsidiary, and its financial statements have not been reviewed by an accountant.
The consolidating company established YOUYUAN VN on July 15, 2025, and holds 100% of its equity.

As of March 31, 2026, the investment relationship and shareholding ratio of the Company and its subsidiaries and the invested companies that have significant influence are shown in the following chart:

Hereinafter, the Company and the above-mentioned investee companies included in the consolidated financial statements are collectively referred to as the consolidated company.

Real estate, plant and equipment

		Own Land	Building	Mechanical Equipment	Transportation Equipment	Other Devices	Total
Cost
January 1, 2026	Balance	$1,141,292	$392,013	$426,770	$132,760	$294,322	$2,387,157
Increase		0	0	695	5,488	0	6,183
Asset disposal		0	0	(14,325)	(3,283)	(36,078)	(53,686)
Rearrange		0	0	0	1,041	0	1,041
Net exchange difference		0	5,006	1,745	817	3,018	10,586
March 31, 2026	Balance	$1,141,292	$397,019	$414,885	$136,823	$261,262	$2,351,281
Accumulated depreciation
January 1, 2026	Balance	$0	$319,931	$347,734	$93,981	$268,362	$1,030,008
Asset disposal		0	0	(14,325)	(2,472)	(36,078)	(52,875)
Depreciation expense		0	3,439	4,970	3,059	3,639	15,107
Net exchange difference		0	3,917	1,416	440	2,519	8,292
March 31, 2026	Balance	$0	$327,287	$339,795	$95,008	$238,442	$1,000,532
March 31, 2026	Net	$1,141,292	$69,732	$75,090	$41,815	$22,820	$1,350,749
December 31, 2025	and
January 1, 2025	Balance	$1,141,292	$72,082	$79,036	$38,779	$25,960	$1,357,149
Cost
January 1, 2025	Balance	$1,141,292	$391,336	$377,309	$126,167	$300,548	$2,336,652
Increase		0	0	0	0	4,649	4,649
Asset disposal		0	0	(726)	(2,267)	(1,287)	(4,280)
Rearrange		0	0	0	0	0	0
Net exchange difference		0	3,576	1,284	696	2,508	8,064
March 31, 2025	Balance	$1,141,292	$394,912	$377,867	$124,596	$306,418	$2,345,085
Accumulated depreciation
January 1, 2025	Balance	$0	$305,762	$339,539	$103,232	$269,470	$1,018,003
Asset disposal			0	(726)	(2,040)	(1,177)	(3,943)
Depreciation expense			3,451	3,792	2,045	4,159	13,447
Net exchange difference			2,648	1,018	591	2,025	6,282
March 31, 2025	Balance	$0	$311,861	$343,623	$103,828	$274,477	$1,033,789
March 31, 2025	Net	$1,141,292	$83,051	$34,244	$20,768	$31,941	$1,311,296

Depreciation expense is provided on a straight-line basis over the following useful years:

Building 5 to 50 years

Mechanical equipment 2 to 11 years

Transportation equipment 3 to 6 years

Other devices 3 to 10 years

For the amount of self-used property, plant and equipment provided as security for the loans, please refer to Note 29.

14. Lease agreement

(1) Right-of-use assets

	March 31, 2026	December 31, 2025	March 31, 2025
Carrying amount of right-of-use asset
Land	$10,172	$9,960	$10,375
Building	91,308	96,913	112,510
Transportation Equipment	949	1,266	2,352
	$102,429	$108,139	$125,237
	For the Three Months Ended March 31
---	---	---
	2026	2025
Addition of right-of-use assets	$0	$0
Depreciation expense on right-of-use assets
Land	$81	$80
Building	5,623	5,533
Transportation Equipment	316	522
	$6,020	$6,135

Apart from the depreciation expenses recognized above, there were no significant subleasing or impairment of the right-of-use assets of the consolidated company during the years 2026 and 2025, from January 1 to March 31.

(2) Lease liabilities

	March 31, 2026	December 31, 2025	March 31, 2025
Carrying amount of the lease liability
Flow	$20,866	$21,008	$19,943
No flow move	$66,758	$71,735	$86,545

The discount rate range for the lease liability is as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Building	2.025%~2.300%	2.025%~2.300%	2.025%
Transportation Equipment	1.90%	1.90%	1.40%~1.90%

(3) Other leasing information

	For the Three Months Ended March 31
	2026	2025
Short-term rental fee	$302	$420
Low-value asset rental expenses	$266	$226
Total cash (outflows) from leases	($6,148)	($6,132)

The consolidating company has opted to apply the exemption of recognition to buildings that qualify for short-term leases and certain office equipment that qualify for low-value asset leases, and will not recognize related right-of-use assets and lease liabilities for such leases.

Other assets

	March 31, 2026	December 31, 2025	March 31, 2025
Flow
Other assets
Business tax refund receivable	$18,642	$11,849	$13,412
Prepaid fee	38,021	32,903	23,907
Advance payment	6,665	6,247	13,123
Input tax	175	79	7
Other	51	29	14
	$63,554	$51,107	$50,463

Borrowing

(1) Short-term loans

	March 31, 2026	December 31, 2025	March 31, 2025
Guaranteed loans (Note 29)
Bank loan	$201,983	$230,005	$106,410
Unsecured borrowing
Line of credit borrowing	110,000	100,000	65,000
	$311,983	$330,005	$171,410

The interest rates for bank working capital loans will be 1.80%–5.20%, 1.80%–5.16%, and 1.90%–5.82% on March 31, 2026, December 31, 2025, and March 31, 2025, respectively.

(2) Long-term loans

	March 31, 2026	December 31, 2025	March 31, 2025
Guaranteed loans (Note 29)
Bank loan	$103,838	$105,254	$274,000
Minus: Listed as part due within 1 year	(5,511)	(5,482)	(13,527)
Long-term loan	$98,327	$99,772	$260,473

The secured loan is secured by the consolidated company's fixed deposit certificates, its own land and buildings (see Note 29), and the effective annual interest rates are 2.13%, 2.13% and 2.03% as of March 31, 2026, December 31, 2025 and March 31, 2025, respectively.

The consolidated company's borrowings include:

Expiry Date	Major Terms	Effective Interest Rate	March 31, 2026	December 31, 2025	March 31, 2025
March 3, 2042	First Commercial Bank
This loan was made to raise funds for medium-term operating turnover, with a loan amount of NT$394,000 thousand and an interest rate of 2.13%. The loan period is from March 3, 2022 to March 3, 2042, with interest deducted monthly. The loan is to be repaid in 240 installments, with a grace period of 3 years. Repayment will commence on April 3, 2025, with principal and interest repaid in equal monthly installments.
Less: portion due within 1 year
Long term loan	2.13%	$103,838	$105,254	$274,000
			($5,511)	($5,482)	($13,527)
			$98,327	$99,772	$260,473

17. Notes payable and accounts payable

	March 31, 2026	December 31, 2025	March 31, 2025
Accounts payable
Occurred due to business - non-related person	$327,774	$329,668	$272,685

The average credit period for some goods is 1 to 3 months, and no interest is charged on accounts payable. The merged company has a financial risk management policy to ensure that all payments are made within the pre-agreed credit period.

18. Other Liabilities

	March 31, 2026	December 31, 2025	March 31, 2025
Flow
Other payables
Payable salary and bonus	$24,762	$38,992	$25,857
Leave payable	6,740	6,729	6,736
Premium payable	31,259	29,909	29,269
Employee bonuses payable	10,730	7,590	14,620
Directors' remuneration payable	4,080	2,880	4,880
Interest payable	478	436	639
Payable for equipment	10,007	2,841	4,214
Output tax	116	206	7
Taxes payable	3,011	3,128	2,344
Other payable expenses	92,445	93,752	82,279
	$183,628	$186,463	$170,845

	March 31, 2026	December 31, 2025	March 31, 2025
Other liabilities
Temporary payment	$5,349	$5,196	$5,327
Collection	771	743	722
	$6,120	$5,939	$6,049

19. Provision for liabilities

	March 31, 2026	December 31, 2025	March 31, 2025
Non-current
Decommissioning costs	$18,508	$18,441	$18,243

The decommissioning cost liability provision is a provision for decommissioning liabilities incurred from the dismantling, removal, and restoration of related equipment to its location. Its amount is measured by the discounted present value of the estimated cash flows from the expected repayment obligations, and is appropriately assessed and adjusted as of the end of the reporting period.

20. Post-employment benefit plan

The retirement expenses related to established benefit plans recognized in 2026 and from January 1 to March 31, 2025 are calculated based on the retirement cost rates determined actuarially as of December 31, 2025 and 2024, and are NT$16,000 and NT$31,000 respectively.

21. Rights and interests

(1) Common stock capital

	March 31, 2026	December 31, 2025	March 31, 2025
Rated number of shares (thousand shares)	100,000	100,000	100,000
Rated share capital	$1,000,000	$1,000,000	$1,000,000
Number of issued and fully paid shares (thousand shares)	69,943	69,943	69,943
Issued share capital	$699,430	$699,430	$699,430

The issued ordinary shares have a par value of NT$10 each, and each share has one voting right and the right to receive dividends.

Among the rated share capital, 3,000 thousand shares are reserved for the issuance of warrant certificates, special shares with warrants, or corporate bonds with warrants for the exercise of stock options.

(2) Capital reserves

	March 31, 2026	December 31, 2025	March 31, 2025
Can be used to make up losses, distribute cash or make capital contributions (a)
Stock issue premium	$620,561	$620,561	$620,561
Gain on disposal of assets	255	255	255
	$620,816	$620,816	$620,816

(a) This kind of capital reserve can be used to make up for losses, and can also be used to distribute cash or allocate capital when the Company has no losses. However, capitalization is limited to a certain percentage of paid-in capital every year.

(3) Retained earnings and dividend policy

According to the surplus distribution policy of the Company's articles of association, if there is a surplus in the annual final accounts, taxes should be paid first to make up for previous losses, and 10% should be set aside as the statutory surplus reserve, and the special surplus reserve should be withdrawn and reversed in accordance with laws and regulations. After accumulating, if there is any surplus, the remaining surplus plus the accumulated undistributed surplus of the previous year shall be regarded as distributable surplus. The board of directors shall prepare a surplus distribution proposal and submit it to the shareholders' meeting for a resolution on the distribution of shareholder dividends. Please refer to Note 23 (7) Employee Remuneration and Director Remuneration for the employee and director remuneration distribution policy stipulated in the Company's articles of association.

The Company is in the period of business growth, and the policy of dividend distribution depends on factors such as the Company's current and future investment environment, capital demand, securities market, domestic and foreign competition conditions, and capital budget, and takes into account shareholders' interests, balanced dividends, and the Company's financial planning, etc., each year according to the law, the board of directors prepares a distribution plan and submits it to the shareholders' meeting. Distribution of shareholder dividends, of which cash dividends shall not be less than 20% of the total dividends, and the rest shall be distributed as stock dividends.

The statutory surplus reserve shall be appropriated until its balance reaches the total paid-in share capital of the Company. The statutory surplus reserve can be used to make up for losses. When the Company has no losses, the part of the statutory surplus reserve exceeding 25% of the total paid-in amount can be distributed in cash in addition to being allocated to share capital.

The Company held its Board of Directors meeting on February 24, 2026, and its Annual General Meeting on May 27, 2025, and respectively proposed and resolved to approve the following profit distribution plans for 2025 and 2024:

	2025	2024
Statutory surplus reserve	$18,072	$16,114
Special surplus reserve	($307)	($16,752)
Cash dividend	$90,926	$90,926
Cash dividend per share (yuan)	$1.3	$1.3

The proposed profit distribution for 2025 is subject to resolution at the shareholders' meeting scheduled for May 27, 2026.

22. Income

	For the Three Months Ended March 31
	2026		2025
Client contract revenue
Merchandise sales revenue	$1,166,592		$865,922
Contract balance
	March 31, 2026	December 31, 2025	March 31, 2025	January 1, 2025
Notes receivable (Note 10)	$15,594	$16,054	$18,325	$25,201
Accounts receivable (Note 10)	$452,273	$413,279	$394,415	$393,059
Contract Liabilities
Merchandising	$22,725	$20,987	$11,616	$10,917

23. Net profit before tax

(1) Interest income

	For the Three Months Ended March 31
	2026	2025
Bank savings	$1,748	$2,665
Other	7	11
	$1,755	$2,676

(2) Other income

	For the Three Months Ended March 31
	2026	2025
Other	$1,474	$1,419
	$1,474	$1,419

(3) Other benefits and (losses)

	For the Three Months Ended March 31
	2026	2025
Gains (losses) on financial assets
Mandatory financial assets at fair value through profit or loss	($7)	($470)
Disposal of real estate, factory buildings and equipment losses	46	(146)
Disposal of profits and losses of affiliated enterprises	0	0
Net foreign currency exchange gains and (losses)	4,415	3,873
Lease modification benefit	0	0
Other	(97)	(56)
	$4,357	$3,201

(4) Financial costs

	For the Three Months Ended March 31
	2026	2025
Bank loan interest	($3,012)	($3,122)
Interest on the lease liability	(461)	(554)
Interest on liability provision	(67)	(66)
	($3,540)	($3,742)

There will be no interest capitalization in 2026 and from January 1 to March 31, 2025.

(5) Depreciation and amortization

	For the Three Months Ended March 31
	2026	2025
Summary of depreciation expense by function
Operating cost	$14,700	$13,763
Operating expenses	6,427	5,819
	$21,127	$19,582

(6) Employee welfare expenses

	For the Three Months Ended March 31
	2026	2025
Post-employment benefits
Confirm allocation plan	$1,497	$1,512
Defined benefit plans (Note 20)	16	31
	1,513	1,543
Other employee benefits	72,067	67,331
Total employee benefit expenses	$73,580	$68,874

	For the Three Months Ended March 31
	2026	2025
Summary by function
Operating cost	$34,356	$33,158
Operating expenses	33,224	35,716
	$73,580	$68,874

(7) Employee remuneration and director remuneration

The Company allocates employee remuneration and director remuneration at a rate of 1% to 8% and no more than 5% of the pre-tax profit before deducting the distribution of employee and director remuneration in the current year.

In accordance with the amendments to the Securities and Exchange Act in August 2024, the Company passed an amendment to its Articles of Association at its 2025 shareholders' meeting, stipulating that no less than 30% of the pre-tax profits before deducting employee and director remuneration in the current year shall be allocated to the remuneration of grassroots employees.

The estimated employee compensation (including junior staff compensation) and directors' compensation for the years ended January 1 to March 31, 2025, 2026 and 2025 are as follows:

Estimated ratio

	For the Three Months Ended March 31
	2026	2025
Employee compensation	3.93%	4.84%
Director remuneration	1.31%	1.62%

The amount

	For the Three Months Ended March 31
	2026	2025
Employee compensation	$3,600	$2,180
Director remuneration	$1,200	$730

If there is still a change in the amount after the annual consolidated financial report is released, it will be treated as a change in accounting estimate and will be adjusted and recorded in the next year.

The employee remuneration and directors' remuneration for the years 2025 and 2024 were resolved by the Board of Directors on February 24, 2026 and February 27, 2025 respectively, as follows:

	2025	2024
Employee compensation	$7,130	$12,440
Director remuneration	2,880	4,150

The actual amounts paid to employee and directors' compensation for the years 2025 and 2024 are identical to the amounts recognized in the consolidated financial statements for the years 2025 and 2024.

For information regarding employee and directors' compensation as resolved by the Company's Board of Directors, please visit the "Public Information Observation Station" of the Taiwan Stock Exchange.

(8) Foreign currency exchange (gain) loss

	For the Three Months Ended March 31
	2026	2025
Total foreign currency exchange benefit	$6,825	$5,495
Total foreign currency exchange ( loss )	(2,410)	(1,622)
Net ( loss ) loss	$4,415	$3,873

24. Income Tax

(1) Income tax expense recognized in profit or loss

The main components of income tax expenses are as follows:

	For the Three Months Ended March 31
	2026	2025
Current income tax
Produced this year	$21,858	$11,573
Deferred income tax
Produced this year	6,540	5,572
Income tax expense recognized in profit or loss	$28,398	$17,145

(2) Income tax recognized in other comprehensive profit or loss

	For the Three Months Ended March 31
	2026	2025
Deferred income tax
Generated in the current year
- Conversion of foreign operating institutions	$3,752	$2,624

(3) Income tax verification situation

Except for the fiscal year 2024, the profit-making income tax returns of YIO-YEN and PERSEE subsidiaries up to 2023 have been approved by the tax authorities.

The profit-making income tax returns of the Company and its BARKO subsidiaries up to 2024 have been approved by the tax authorities.

Earnings per share

Unit: Yuan per share

	For the Three Months Ended March 31
	2026	2025
Basic Earnings Per Share	$1.02	$0.49
Diluted earnings per share	$1.02	$0.48

Earnings and weighted average number of ordinary shares used to calculate earnings per share are as follows:

Net profit for this period

	For the Three Months Ended March 31
	2026	2025
Net income used to calculate basic earnings per share	$71,357	$34,063
Net income used to calculate diluted earnings per share	$71,357	$34,063

Number of shares

Unit: thousand shares

	For the Three Months Ended March 31
	2026	2025
Weighted average number of ordinary shares outstanding used in computation of basic earnings per share	69,943	69,943
Effect of potentially dilutive ordinary shares:
Compensation of employees	157	328
Weighted average number of ordinary shares outstanding used in computation of dilutive earnings per share	70,100	70,271

If the merging company has the option to pay employee compensation in stock or cash, the diluted earnings per share will be calculated as if the employee compensation were to be paid in stock, and the weighted average number of shares outstanding will be included when the potential common stock has a dilutive effect. The dilutive effect of such potential common stock will also continue to be considered when calculating diluted earnings per share before the number of shares paid as employee compensation is determined in the following year.

26. Capital risk management

The combined company conducts capital management to ensure that each company in the group can continue to operate, and maximize shareholder returns by optimizing the balance of debt and equity.

The capital structure of the combined company is composed of the net debt of the combined company (i.e. borrowings minus cash and cash equivalents) and the equity attributable to the owners of the combined company (i.e. share capital, capital reserves, retained earnings and other equity items).

Merging companies are not subject to other external capital requirements.

The main management of the merged company re-examines the capital structure of the group every year, and the content of the review includes consideration of the cost of various types of capital and related risks. The merged company will balance its overall capital structure by paying dividends, issuing new shares, repurchasing shares, issuing new debts or repaying old debts, etc., based on the recommendations of the main management.

27. Financial Instruments

(1) Fair value information - financial instruments not measured at fair value

The carrying amounts of financial assets and financial liabilities not measured at fair value approximate their fair values in the opinion of the management of the combined company.

(2) Fair value information - financial instruments measured at fair value on a recurring basis

Fair value hierarchy

March 31, 2026

	Level 1	Level 2	Level 3	Total
Financial assets measured at fair value through profit or loss
Fund Income Certificates	$1,000	$0	$0	$1,000
December 31, 2025	Level 1	Level 2	Level 3	Total
Financial assets measured at fair value through profit or loss
Fund income certificate	$1,007	$0	$0	$1,007

March 31, 2025

	Level 1	Level 2	Level 3	Total
Financial assets measured at fair value through profit or loss
Fund income certificate	$3,496	$0	$0	$3,496
Financial assets at fair value through other comprehensive income
Equity instrument investment
Foreign unlisted (counter) stocks	$0	$0	$2,640	$2,640

Evaluation techniques and input values for Level 3 fair value measurement

The fair value of financial assets and liabilities with standard terms and conditions and traded in active markets is determined by reference to market quotations. If no market price is available for reference, a valuation method is used. The estimates and assumptions used by the consolidated company in employing the valuation method are consistent with the information used by market participants in pricing financial instruments.

Stocks without public quotes

These consolidated financial statements include unlisted shares measured at fair value. Fair value is determined using market-based valuation methods—the price-to-earnings ratio method and the price-to-book ratio method—to assess a reasonable fair value.

(3) Types of financial instruments

	March 31, 2026	December 31, 2025	March 31, 2025
Monetary assets
Financial assets measured at fair value through profit or loss
Mandatory to be measured at fair value through profit or loss	$1,000	$1,007	$3,496
Financial assets measured at amortized cost (Note 1)	1,307,580	1,271,539	1,266,249
Financial assets at fair value through other comprehensive income
Equity instrument investment	0	0	2,640
Financial liabilities
Measured by amortized cost (Note 2)	927,233	951,400	888,950

Note 1: The balance includes cash and cash equivalents, financial assets measured at amortized cost, notes receivable, accounts receivable, other receivables and deposits and other financial assets measured at amortized cost.

Note 2: The balance includes financial liabilities measured at amortized cost, such as short-term borrowings, accounts payable, other payables, long-term borrowings due within one year, long-term borrowings, and margin deposits.

(4) Purpose and policy of financial risk management

The main financial instruments of the combined company include equity investments, accounts receivable, accounts payable and borrowings and lease liabilities. The financial management department of the merged company provides services for each business unit, coordinates operations in the domestic and international financial markets, and monitors and manages financial risks related to the operations of the merged company by analyzing the internal risk report of the risk according to the degree and breadth of the risk. These risks include market risk (including exchange rate risk, interest rate risk and other price risks), credit risk and liquidity risk.

Market risk

The main financial risks borne by the combined company's operating activities are the risk of foreign currency exchange rate changes (see (1) below) and the risk of interest rate changes (see (2) below).

(1) Exchange rate risk

Several subsidiaries of the Company are engaged in sales and purchase transactions denominated in foreign currencies, thus exposing the consolidated company to risk of exchange rate fluctuations. The management of exchange rate risks of the merged company is to use short-term borrowings to avoid exchange rate risks.

For the carrying amount of monetary assets and monetary liabilities denominated in non-functional currency of the consolidated company on the balance sheet data (including monetary items denominated in non-functional currency that have been written off in the consolidated financial statements), please refer to Note 31.

Sensitivity Analysis

The merged company was primarily affected by fluctuations in the exchange rates of the US dollar and the Chinese Yuan.

The table below details the sensitivity analysis of the consolidated company when the exchange rate of the New Taiwan Dollar (functional currency) against relevant foreign currencies increases or decreases by 1%. 1% is the sensitivity ratio used internally by the group when reporting exchange rate risk to senior management, and also represents management's assessment of the reasonable range of possible fluctuations in foreign exchange rates. The sensitivity analysis only includes foreign currency items in

circulation, and adjusts their end-of-period conversions for a 1% exchange rate change. Positive numbers in the table represent the amount by which a 1% depreciation of the New Taiwan Dollar against relevant currencies will increase pre-tax profit; a 1% appreciation of the New Taiwan Dollar against relevant foreign currencies will have a negative impact on pre-tax profit of the same amount.

	Impact of USD			Impact of CNY
	For the Three Months Ended March 31			For the Three Months Ended March 31
	2026	2025	2026	2025
Profit and loss	$1,526	(I.)	$2,487	(I.)	$116 (II)

(I.) The receivables and payables denominated in US dollars are mainly derived from the consolidated company's outstanding circulation on the balance sheet date and no cash flow hedging.

(II.) It is mainly derived from CNY-denominated receivables and payables of the merged company that are still in circulation on the balance sheet date and have not been hedged against cash flow.

(2) Interest rate risk

Interest rate exposure risk arises because individuals within the merged company borrow funds at both fixed and floating rates. The Consolidated Company manages interest rate risk by maintaining an appropriate mix of fixed and floating interest rates.

The carrying amount of the financial assets and financial liabilities of the consolidated company subject to interest rate exposure on the balance sheet date is as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Fair value interest rate risk
- Monetary assets	$272,346	$266,623	$258,718
- Financial liabilities	87,624	92,743	106,488
Cash flow interest rate risk
- Monetary assets	551,179	561,039	574,384
- Financial liabilities	415,821	435,259	445,410

Sensitivity Analysis

The sensitivity analysis below is based on the interest rate exposure of derivative and non-derivative instruments at the balance sheet date. For floating rate assets and liabilities, the analysis method assumes that the amount of assets and liabilities outstanding on the balance sheet date is outstanding during the reporting period. The rate of change used when reporting interest rates internally to key management within the Group is 0.25% for an increase or decrease in interest rates, which also represents management's assessment of the range of reasonably possible changes in interest rates.

If the interest rate increases/decreases by 0.25%, assuming all other variables remain unchanged, the pre-tax net profit of the consolidated company for 2026 and the period from January 1 to March 31, 2025 will increase/decrease by NT$85,000 and NT$81,000 respectively.

(3) Other price risks

The merged company incurs equity price risk due to its investment in equity securities.

Sensitivity Analysis

The following sensitivity analysis is carried out based on the equity price exposure on the balance sheet date.

If the equity price increases/decreases by 5%, pre-tax profit or loss for the years ending January 1, 2026 and March 31, 2025 will increase/decrease by NT$50,000 and NT$175,000 respectively due to the increase/decrease in the fair value of financial assets measured at fair value through profit or loss. Pre-tax other comprehensive profit or loss for the years ending January 1, 2025 will increase/decrease by NT$132,000 each due to the increase/decrease in the fair value of financial assets measured at fair value through other comprehensive profit or loss.

The combined company's sensitivity to equity securities investments has not changed significantly compared with the previous year.

Credit risk

Credit risk refers to the risk that the counterparty defaults in contractual obligations and causes financial losses to the Group. As of the balance sheet date, the largest credit risk exposure of the merged company that may cause financial losses due to the failure of the counterparty to perform its obligations and the financial guarantee provided by the merged company mainly comes from:

(1) The carrying amount of financial assets recognized in the consolidated balance sheet.

(2) The maximum amount that may be required to be paid by the combined company to provide financial guarantees, regardless of the probability of occurrence.

The policy adopted by the merged company is to only conduct transactions with reputable objects, and to obtain sufficient guarantees under necessary circumstances to mitigate the risk of financial loss due to default. The merged company will only trade with companies rated equivalent to and above investment grade. Such information is provided by an independent rating agency; if such information is unavailable, the merged company will use other publicly available financial information and mutual transaction records to rate major customers.

The credit risk of the merged company is mainly concentrated in its top five customers. As of March 31, 2026, and December 31, 2025 and March 31, 2025, the proportion of total accounts receivable from the aforementioned customers was 39%, 34% and 35%, respectively.

3. Liquidity risk

The combined company manages and maintains sufficient cash and equivalent cash to support the group's operations and mitigate the impact of cash flow fluctuations. The management of the merged company supervises the use of bank financing facilities and ensures compliance with the terms of the loan contract.

Bank borrowings are an important source of liquidity for the merged company. As of March 31, 2026 and December 31, 2025, the unused short-term bank financing facilities of the merged company are described in (2) below.

(1) Liquidity and interest rate risk table for non-derivative financial liabilities

The remaining contractual maturity analysis of non-derivative financial liabilities is prepared based on the undiscounted cash flows of financial liabilities (including principal and estimated interest) based on the earliest date on which the combined company may be required to repay. Therefore, the bank loans that the merged company can be required to repay immediately are serialized in the earliest period in the table below, regardless of the probability of the bank's immediate execution of the right; the maturity analysis of other non-derivative financial liabilities is prepared according to the agreed repayment date.

March 31, 2026

	Less than 1 year	1 to 5 years	Over 5 years	Total
Non-derivative financial liabilities
Accounts payable	$327,774	$0	$0	$327,774
Other payables	178,638	4,990	0	183,628
Lease liability	21,927	68,350	0	90,277
Loan	317,494	23,434	74,893	415,821
	$845,833	$96,774	$74,893	$1,017,500
December 31, 2025
	Less than 1 year	1 to 5 years	Over 5 years	Total
Non-derivative financial liabilities
Accounts payable	$329,668	$0	$0	$329,668
Other payables	186,335	128	0	186,463
Lease liability	22,103	73,600	0	95,703
Loan	335,487	23,130	76,642	435,259
	$873,593	$96,858	$76,642	$1,047,093

March 31, 2025

	Less than 1 year	1 to 5 years	Over 5 years	Total
Non-derivative financial liabilities
Accounts payable	$272,685	$0	$0	$272,685
Other payables	170,404	441	0	170,845
Lease liability	21,723	90,277	0	112,000
Loan	184,937	57,072	203,401	445,410
	$649,749	$147,790	$203,401	$1,000,940

(2) Financing amount

	March 31, 2026	December 31, 2025	March 31, 2025
Unsecured Bank Borrowing Facility (reviewed annually)
- Amount used	$111,000	$101,000	$66,000
- Unused amount	320,000	430,000	325,000
	$431,000	$531,000	$391,000
Guaranteed bank loan line (extendable upon mutual agreement)
- Amount used	$595,696	$623,929	$498,430
- Unused amount	498,304	470,071	584,070
	$1,094,000	$1,094,000	$1,082,500

28. Related party transactions

Transactions, account balances, gains and losses between the Company and its subsidiaries (related persons of the Company) are all eliminated upon consolidation, so they are not disclosed in this note. Except as disclosed in other notes, the transactions between the merged company and other related parties are as follows:

(1) The name of the related party and its relationship

Related person name	Relationship with Merged Company
CHEN, KUO-CHIN	Substantial related person
CHEN, YAN-HONG	Substantial related person

(2) Lease agreement

Related person name	Subject matter	Rent payment method	For the Three Months Ended March 31
			2026	2025
CHEN,KUO-CHIN	No. 11, Lane 195, Yongfeng Road, Tucheng District, New Taipei City	Pay NT$5 thousand per month	$ 0	$ 15
CHEN, YAN-HONG	2nd Floor, No. 185, Zhongxiao West Road, Fuchangli, Luzhu District, Taoyuan City	Pay NT$3 thousand per month	$ 9	$ 9

(3) Remuneration of main management

	For the Three Months Ended March 31
	2026	2025
Short-term employee benefits	$5,216	$5,203
Post-employment benefits	132	132
	$5,348	$5,335

Directors and other key management personnel is determined by the remuneration committee in accordance with individual performance and market trends.

29. Assets pledged

The following assets of the merged company have been provided as collateral for financing loans, collateral for purchasing raw materials, and deposits:

	March 31, 2026	December 31, 2025	March 31, 2025
Pledged certificate of deposit (financial assets measured at cost after amortization - current)	$47,569	$45,451	$36,584
Pledged certificate of deposit (financial assets measured at cost after amortization - non-current)	24,979	24,314	24,669
Own land	1,048,132	1,048,132	1,048,132
Housing and construction - net	24,460	25,672	29,308
Machinery and equipment - net	8,957	8,699	10,221
Other equipment - net	2,369	3,007	6,253
	$1,156,466	$1,155,275	$1,155,167

30. Significant contingent liabilities and unrecognized contractual commitments

In addition to those mentioned in other notes, the major commitments and contingencies of the merged company on the balance sheet date are as follows:

(1) The merged company entrusted the bank to endorse and guarantee NT$700 thousand for the import and export business and the purchase from the manufacturer.

(2) The consolidated company issued a deposit guarantee note to the manufacturer for the purchase of raw materials, amounting to NT$22,650 thousand.

(3) The combined company's deposit and outbound securities issued to the bank for borrowing and export bills amounted to NT$820,770 thousand and US$4,000 thousand.

(4) The contract between the merged company and the manufacturer promises to purchase machinery and equipment. The total contract price is NT$118,076 thousand. As of March 31, 2026, NT$80,358 thousand has been paid (account advance payment for equipment), and NT$37,718 thousand remains to be paid.

Information on Foreign Currency Assets and Liabilities with Significant Impact

The following information is summarized and expressed in terms of foreign currencies other than the individual functional currencies of the consolidated companies, and the disclosed exchange rates refer to the exchange rates converted from these foreign currencies to the functional currencies. The foreign currency financial assets and liabilities with significant impact are as follows:

March 31, 2026

	Foreign currency	Exchange rate		Carrying amount
Foreign currency assets
Monetary item
USD	$8,117	31.995	(USD : TWD)	$259,713
USD	16	6.912	(USD : CNY)	502
USD	246	26,137	(USD : VND)	7,862
CNY	2,505	4.629	(CNY : TWD)	11,597
				$279,674
Foreign currency liabilities
Monetary item
USD	3,609	31.995	(USD : TWD)	$115,461

December 31, 2025

	Foreign currency	Exchange rate		Carrying amount
Foreign currency assets
Monetary item
USD	$6,563	31.430	(USD : TWD)	$206,282
USD	15	6.991	(USD : CNY)	494
USD	246	26,077	(USD : VND)	7,723
CNY	3,285	4.496	(CNY : TWD)	10,272
				$224,771
Foreign currency liabilities
Monetary item
USD	3,715	31.430	(USD : TWD)	$116,779

March 31, 2025

	Foreign currency	Exchange rate		Carrying Amount
Foreign currency assets
Monetary item
USD	$7,657	33.205	(USD : TWD)	$254,251
USD	45	7.261	(USD : CNY)	327
CNY	4,787	4.573	(CNY : TWD)	21,891
				$276,469
Non-monetary items
Financial assets measured at cost
MYR	238	7.220	(MYR : TWD)	$2,640
Foreign currency liabilities
Monetary item
USD	178	33.205	(USD : TWD)	$5,910

The realized and unrealized foreign exchange gains of the consolidated company for the years ended January 1, 2026 and March 31, 2025 were NT$4,415,000 and NT$3,873,000, respectively. Due to the large number of foreign currency transactions and the functional currencies of the group, it is not possible to disclose exchange gains and losses by the foreign currencies that have a significant impact.

32. Matters disclosed in the notes

(1) Major transactions and (2) Relevant information on reinvested businesses:

Serial number	Project	Illustrate
1	Funds are loaned to others.	None
2	Endorsement for others.	None
3	Securities held at the end of the period. (excluding investment subsidiaries, affiliated enterprises and joint venture interests)	None
4	The amount of goods purchased and sold with related parties reaches NT$100 million or more than 20% of the paid-in capital.	None
5	Receivables from related parties amount to NT$100 million or more than 20% of the paid-in capital.	None
6	Others: the business relationship between the parent company and the subsidiaries, and the status and amount of important transactions.	Schedule 3
7	Invested company information	Schedule 1

(3) Mainland investment information:

Serial number	Project	Illustrate
1	The name of the mainland invested company, main business items, paid-in capital, investment method, capital remittance, shareholding ratio, investment profit and loss, investment book amount at the end of the period, repatriated investment profit and loss, and investment quota in the mainland.	Schedule 2
2	The following major transactions, prices, payment terms, and unrealized gains and losses with mainland investee companies directly or indirectly via third regions:
	(1) The purchase amount and percentage and the ending balance and percentage of related payables.	None
	(2) The amount and percentage of sales and the closing balance and percentage of related receivables.	Schedule 4
	(3) The amount of the property transaction and the resulting profit or loss.	None
	(4) Ending balance of bill endorsement guarantee or provision of collateral and its purpose.	None
	(5) The maximum balance of financing, the balance at the end of the period, the interest rate range and the total amount of interest for the current period.	None
	(6) Other transactions that have a significant impact on the current profit or loss or financial status, such as the provision or receipt of labor services, etc.	None

33. Department information

Department revenue and operating results

The chief operating decision maker regards the sales units of electronic circuit etching chemicals and copper compounds in each region as individual operating departments, but when preparing financial reports, the merged company considers the following factors and considers these operating departments as a single operating department:

These operating divisions have similar long-term sales margins;
The nature and process of the product are similar.

AMIA CO., LTD. and Subsidiaries
INFORMATION ON INVESTEES
January 1, to March 31, 2026

Schedule 1
(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Investor Company	Investee Company	Location	Main Businesses and Products	Original Investment Amount		Holding at the end of the period			Net Income (Loss) of the Investee	Share of Profit (Loss)	Note
				End of current period	End of last year	Number of Shares	%	Carrying Amount
AMIA CO., LTD.	YIO-YEN ENTERPRISE CO., LTD.	No. 19, Lane 195, Yongfeng Road, Tucheng District, New Taipei City.	Operating holding business	$491,508	$491,508	55,570,000	100	$630,443	$11,252	$11,252	Son male manage
	PERSEE CHEMICAL CO., LTD.	No. 19, Lane 195, Yongfeng Road, Tucheng District, New Taipei City.	Processing, manufacturing, trading and recycling of various industrial chemicals	109,643	109,643	7,860,000	100	73,744	(1,483)	(1,483)	Son male manage
	BARKO INDUSTRIES CO., LTD.	2nd Floor, No. 185, Zhongxiao West Road, Fuchangli, Luzhu District, Taoyuan City.	Waste recycling, etc.	12,737	12,737	1,500,000	100	8,552	16	16	Son male manage
	HOYA MAX INTERNATIONAL CO., LTD.	Le Sanalel Complex, Ground Floor, Vaea Street, Saleufi, PO Box 1868, Apia, Samoa.	Operating holding business	168	168	-	100	1,087	19	19	Son male manage (Note2)
	YOUYUAN VIETNAM CO., LTD	Level 46, Bitexco Financial Tower, 02 Hai Trieu Street, Sai Gon Ward, Ho Chi Minh City, Vietnam	Customer service and leasing business	90,050 (USD 3,000)	58,520 (USD 2,000)	-	100	91,431	(1,058)	(1,058)	Son male manage (Note4)
HOYA MAX INTERNATIONAL CO., LTD.	ALLWIN STAR INTERNATIONAL CO., LTD.	Le Sanalel Complex, Ground Floor, Vaea Street, Saleufi, PO Box 1868, Apia, Samoa.	Operating holding business	165	165	-	100	1,084	19	19	Son male manage (Note 3)

Note 1: Please refer to Schedule 2 for relevant information of the invested companies in mainland China.

AMIA CO., LTD. and Subsidiaries

INFORMATION ON INVESTMENT IN MAINLAND CHINA

January 1, to March 31, 2026

Schedule 2

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

The name of the mainland invested company, main business items, paid-in capital, investment method, capital remittance, shareholding ratio, investment profit and loss, investment book value and repatriation investment profit and loss:

Investee Company	Main Businesses and Products	Paid-in Capital	Method of Investment (Note 1)	The accumulative investment amount remitted from Taiwan at the beginning of the current period	Remittance or withdrawal of investment amount in the current period		At the end of the current period, the accumulated investment amount remitted from Taiwan	Net Income (Losses) of the Investee	The shareholding ratio of the company's direct or indirect investment %	Recognition of investment gains and losses in the current period (Note 2)	Book value of investment at the end of the period	Investment income repatriated to Taiwan as of the current period
					Outflow	Inflow
AMIA (HUIYANG) CO., LTD.	Processing, manufacturing, trading and recycling of various industrial chemicals	$38,394 (USD 1,200)	(1)	$38,394 (USD 1,200)	$0	$0	$38,394 (USD 1,200)	$136 (CNY 30)	100%	$136 (CNY 30) (C)	$10,593 (CNY 2,288)	$0
GOLD PARTNER ENTERPRISES (KUNSHAN) CO.,LTD.	Processing, manufacturing, trading and recycling of various industrial chemicals	108,783 (USD 3,400)	(3)	108,783 (USD 3,400) (Where USD2,200 thousand is transferred from surplus to capital increase)	0	0	108,783 (USD 3,400) (Where USD2,200 thousand is transferred from surplus to capital increase)	17,978 (CNY 3,936)	100%	17,978 (CNY 3,936) (B)	633,047 (CNY 136,757)	328,659 (CNY 71,000)
SUZHOU ZHONGHUAN YOUYUAN CHEMICAL CO., LTD.	Recycle and utilize wire plate etching solution and industrial waste liquid containing non-ferrous metals to produce copper sulfate and copper salt series products; sell self-produced products and provide related technical services	44,153 (USD 1,380)	(3)	15,454 (USD 483)	0	0	15,454 (USD 483)	- (Note 4)	-	-	-	6,271 (USD 196)

Investment limit in mainland China:

At the end of the current period, the accumulative amount of investment remitted from Taiwan to the mainland	Investment Amount Authorized by the Investment Commission, MOEA	Upper Limit on the Amount of Investments Stipulated by the Investment Commission, MOEA
NT$162,631
(USD 5,083 thousand)
(Exchange rate: 31.995)	NT$162,631
(USD 5,083 thousand)
(Exchange rate: 31.995)	NT$1,202,602
(USD 37,587 thousand)
(Exchange rate: 31.995)

Note 1: Investment methods are divided into the following three types:

(1) Go directly to the mainland for investment.
(2) Reinvest in mainland China through a company in a third area (please specify the investment company in the third area). A. ALLWIN STAR INTERNATIONAL CO., LTD.
(3) Other ways.

Note 2: In the current period recognized investment profit and loss column:

(1) If it is under preparation and there is no investment profit or loss, it should be indicated.
(2) The recognition basis of investment profit and loss is divided into the following three types, which should be specified.

A. Financial statements audited and certified by an international accounting firm that has a cooperative relationship with an accounting firm in the Republic of China.
B. Financial statements audited by certified accountants of the parent company in Taiwan.
C. Other. (The financial statements of the above-mentioned invested companies have not been checked by certified accountants of the parent company in Taiwan)

Note 3: The relevant amounts in this table are listed in New Taiwan Dollars, and those involving foreign currencies are converted into New Taiwan Dollars at the spot exchange rate on the financial reporting date. (The USD spot exchange rate on March 31, 2026 is 31.995; the CNY spot exchange rate is 4.629)

Note 4: On December 31, 2015, the original 35% equity was disposed of.

AMIA CO., LTD. and Subsidiaries

The business relationship between the parent company and the subsidiaries and among the subsidiaries, as well as the status and amount of important transactions

January 1, to March 31, 2026

Schedule 3
(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Number (Note 1)	Trader name	Transaction object	Relationship with trader (Note 2)	Transaction status
				Subject	The amount	Transaction terms (Note 4)	Of consolidated total revenue or Ratio of Total Assets (Note 3)
0	AMIA CO., LTD.	PERSEE Company	1	Other income	$135	-	-
				Manufacturing costs	187	-	-
				Other receivables	94	-	-
				Other payables	131	-	-
		GOLD (KUNSHAN) Company	1	Sales	6,029	-	-
				Accounts receivable	5,263	-	-
1	PERSEE Company	YIO-YEN Company	3	Rental income	15	-	-
				Other receivables	11	-	-
2	GOLD (KUNSHAN) Company	AMIA (HUIYANG) CO., LTD.	3	Sales	635	-	-
				Accounts receivable	727	-	-
		YOUYUAN VIETNAM Company	3	Sales	499	-	-
				Accounts receivable	562	-	-

Note 1: The business transaction information between the parent company and its subsidiaries should be indicated in the number column respectively. The method of filling in the number is as follows:
(1) Fill in 0 for the parent company.
(2) Subsidiaries are numbered sequentially starting from the Arabic numeral 1 according to the Company.

Note 2: There are the following three types of relationship with the trader, just indicate the type:
(1) Parent company to subsidiary company.
(2) Subsidiary to parent company.
(3) Subsidiary to subsidiary.

Note 3: The calculation of the ratio of the transaction amount to the consolidated total revenue or total assets, if it is an asset and liability account, is calculated by the balance at the end of the period as a share of the consolidated total assets; if it is a profit and loss account, the cumulative amount at the end of the period is calculated as a share of the consolidated total. The method of receipt is calculated.

Note 4: The purchase and sale transaction prices between the parent company and the subsidiary company are equivalent to those of ordinary customers, and the payment condition is 55 to 90 days per month, which can be adjusted according to the use of funds of the affiliated company. The rest of the transactions shall be decided through negotiation between the two parties as there are no related transactions of the same type to follow.

AMIA CO., LTD. and Subsidiaries

SIGNIFICANT TRANSACTIONS WITH INVESTEE COMPANIES IN MAINLAND CHINA, EITHER DIRECTLY OR INDIRECTLY THROUGH A THIRD PARTY, AND THEIR PRICES, PAYMENT TERMS, AND UNREALIZED GAINS OR LOSSES third region

January 1, to March 31, 2026

Schedule 4

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Investee Company	Transaction Type	Purchase/Sale		Price	Transaction Details		Notes/Accounts Receivable (Payable)		Unrealized (Gain) Loss	Note
		Amount	%		Payment Terms	Comparison with Normal Transactions	Ending Balance	%
GOLD PARTNER ENTERPRISES (KUNSHAN) CO.,LTD.	Sales	$ 6,029	-	Same as regular customers	Same as regular customers	Same as regular customers	$ 5,263	1%	($ 1,540)

AI assistant

AMIA — Interim / Quarterly Report 2026

52742_rns_2026-05-13_a81fb1fa-3859-47fa-a278-9296e12723f2.pdf

AMIA CO., LTD. and Subsidiaries

Preface

Scope

Basis for Qualifying Conclusions

Reserved Conclusion

Notice to Readers

AMIA CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

AMIA CO., LTD. AND SUBSIDIARIES

1. History of the Company

2. Date and procedure for approval of financial report

3. Application of newly released and revised standards and interpretations

4. Summary of major accounting policies

(4) Other major accounting policies

1. Determine post-retirement benefits

2. Income tax

5. Major sources of uncertainty in major accounting judgments, estimates and assumptions

6. Cash and cash equivalents

7. Financial instruments measured at fair value through profit or loss

8. Financial assets measured at fair value through other comprehensive income

9. Financial assets measured at cost after amortization

12. Subsidiaries

Note:

14. Lease agreement

(1) Right-of-use assets

(2) Lease liabilities

17. Notes payable and accounts payable

18. Other Liabilities

19. Provision for liabilities

20. Post-employment benefit plan

21. Rights and interests

(1) Common stock capital

22. Income

23. Net profit before tax

24. Income Tax

26. Capital risk management

27. Financial Instruments

(2) Interest rate risk

Sensitivity Analysis

3. Liquidity risk

(1) Liquidity and interest rate risk table for non-derivative financial liabilities

28. Related party transactions

29. Assets pledged

30. Significant contingent liabilities and unrecognized contractual commitments

32. Matters disclosed in the notes

33. Department information

AMIA CO., LTD. and Subsidiaries

INFORMATION ON INVESTMENT IN MAINLAND CHINA

Schedule 2

AMIA CO., LTD. and Subsidiaries

AMIA CO., LTD. and Subsidiaries

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