AOT
Stock Code : 3437

Advanced Optoelectronic Technology Inc.

2026 Annual Shareholders’ Meeting
Meeting Agenda
(Translation)

Meeting Date : Jun. 25, 2026

Meeting Place : No.13, Gongye 5th Rd., Hukou Industrial Park, Hsinchu
County, Taiwan, ROC.

Meeting Method : Physical meeting

Table of Contents
Page

I. Meeting Procedures ... 2
II. Meeting Agenda ... 3
1. Report Items ... 4
2. Approval Items ... 5
3. Extemporary and Motions ... 5

III. Attachment
1. 2025 Business Report ... 6
2. Audit Committee’s Review Report ... 9
3. Independent Auditor's Report and Financial Statements ... 10
4. Comparison Table for Sustainable Development Best Practice Principles Before and After Revision ... 30
5. Report on 2025 Director Remuneration ... 32

IV. Appendix
1. Sustainable Development Best Practice Principles (before amendment) ... 33
2. Articles of Incorporation ... 41
3. Rules of Procedure for Shareholders’ Meetings ... 48
4. Shareholdings of Directors ... 56

---Disclaimer---
THIS IS A TRANSLATION OF THE HANDBOOK FOR 2026 ANNUAL
SHAREHOLDERS’ MEETING OF ADVANCED OPTOELECTRONICS
TECHNOLOGY INC. THE TRANSLATION IS FOR REFERENCE ONLY. IF
THERE IS ANY DISCREPANCY BETWEEN THE ENGLISH VERSION AND
CHINESE VERSION, THE CHINESE VERSION SHALL PREVAIL.

Advanced Optoelectronic Technology Inc.

Procedure of 2026 Annual Shareholders’ Meeting

Report the Number of Shares of attendance
Call the Meeting to Order
Chairman’s Address
Report Items
Approval Items
Extemporary and Motions
Adjournment

Advanced Optoelectronic Technology Inc.
2026 Annual Shareholders' Meeting
Meeting Agenda

(Translation)

Time : 9:00 a.m., Jun. 25, 2026 (Thursday)

Place : No.13, Gongye 5th Rd., Hukou Industrial Park, Hsinchu County, Taiwan, ROC
(Advanced Optoelectronic Technology Inc.)

Meeting Method : Physical meeting

Attendee : All shareholders and their representatives

Chairman’s Address :

I. Report Items
1. 2025 Business report
2. Audit Committee’s review report
3. Report on the Amendment to the Sustainable Development Best Practice Principles
4. Report on 2025 Director Remuneration

II. Approval Items
1. Adoption of 2025 Business Report and Financial Statements
2. Adoption of the Proposal for 2025 Deficit Compensation

III. Extemporary and Motions

IV. Adjournment

I. Report Items

Report item 1 :
Subject : 2025 Business Report
Description :
(1) 2025 Business Report is attached on page 6-8, Attachment 1.
(2) 2025 Financial Statements are attached on page 10-29, Attachment 3.

Report item 2 :
Subject : Audit Committee’s review report
Description : Audit Committee’s review report is attached on page 9, Attachment 2.

Report item 3 :
Subject : Report on the Amendment to the Sustainable Development Best Practice Principles
Description:
(1) In accordance with relevant laws and regulations, the Sustainable Development Best Practice Principles have been revised. Please refer to Attachment 4 of this manual (page 30-31) for the comparison table.
(2) This proposal was approved by the Board of Directors on March 12, 2026, and is hereby submitted to the Shareholders' Meeting for report.

Report item 4 :
Subject : Report on 2025 Director Remuneration
Description :
(1) The company's director compensation policy is based on the responsibilities, they undertake, their level of participation in operations, and the value of their contributions. It also takes into account the company's operational performance and the typical standards of the industry. This policy is evaluated by the compensation committee at the beginning of each year and then submitted to the board of directors for approval.
(2) The director compensation payment policy is as follows: According to Article 28 of the company's Articles of Incorporation, if the company has profits in a given fiscal year, the board of directors shall decide the amount of compensation not exceeding 0.1% of the annual profit as stipulated in the articles of incorporation. However, if the company has accumulated losses, it should reserve an amount for compensation in advance. Director salaries are adjusted based on industry compensation levels and additional responsibilities in functional committees. The compensation and salary of directors are determined by the board of directors, taking into account the annual performance evaluation results and the differing responsibilities and risks undertaken, thereby providing different reasonable compensations.
(3) The individual director compensation table for the fiscal year 2025 has been approved by the Second meeting of the Sixth Remuneration Committee of AOT. Please refer to Attachment 5 of this manual (page 32).

II. Approval Items

Proposal 1 : ( Proposed by the Board of Directors )

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

Description :

(1) 2025 Financial Statements were audited by CPA Lin, Po-Chuan and Chang, Shu-Chiung of Pricewaterhousecoopers with unqualified opinions.

(2) Business Report was approved by Audit Committee & the Board of Directors, and Audit Committee has signed the Review Report accordingly. Business Report, Independent Auditor’s Report and Financial Statements please refer to Attachment 1 (pages 6-8) and Attachment 3 (pages 10-29).

(3) Resolution :

Proposal 2 : ( Proposed by the Board of Directors )

Subject : Adoption of the Proposal for 2025 deficit compensation

Description :

(1) The proposal for 2025 deficit compensation has been approved by Audit Committee and the Board of Directors, the Audit Committee has signed the Review Report accordingly.

(2) Resolution :

Advanced Optoelectronic Technology Inc.
Statement of Deficit Compensation
Fiscal Year 2025

UNIT : NTD

Items	Amount
Unappropriated retained earnings of previous years	0
Less: Net loss after tax of 2025	( 383,403,863 )
Accumulated losses to be compensated by the end of 2025	( 383,403,863 )
Items to be compensated:
Compensate losses using capital reserves	383,403,863
Deficit for Compensation in the end of the year	0

Chairman : Fang, Jung-Hsi
General Manager : Fang, Jung-Hsi
Chief Accounting Officer : Chang, Hue-Ling

III. Extemporary and Motions

IV. Adjournment

Attachment 1

Advanced Optoelectronic Technology Inc. 2025 Business Report

Global Economic Environment: Challenges and Resilience Coexist Looking

Reflecting on 2025 and looking ahead to 2026, the global economy has entered a 'new normal' following a soft landing. While inflationary pressures are gradually easing, geopolitical frictions and the rise of trade protectionism continue to bring uncertainties to global supply chains. According to international forecasting agencies, global economic growth momentum diverged in 2025: the US, affected by the interest rate cut cycle and policy shifts, is expected to maintain GDP growth at 2.4%; China, constrained by real estate transformation and foreign capital withdrawal, is expected to see growth slow to 4.8% to 5.0%; Europe, under its energy self-sufficiency policy, is experiencing a moderate recovery to around 1.1%. Notably, Taiwan, benefiting from strong demand from the AI wave and its core position in the semiconductor supply chain, is expected to achieve a GDP growth of 8.6% in 2025, outperforming most developed countries. However, with global elections followed by tariff policy adjustments, the ongoing Russia-Ukraine war, the unresolved Israeli-Palestinian conflict, escalating US-Iran tensions, and the Red Sea crisis, shipping uncertainties persist, and businesses still face the challenges of supply chain "de-risking" and the regionalization of production bases.

LED Industry Dynamics: Structural Transformation and AI Empowerment.

In the LED industry, the market is undergoing a structural transformation towards high-end technology applications. The global LED market output is gradually recover in 2025, primarily driven by the following areas:

AI PCs and Replacement Cycle: The widespread adoption of Windows 11 and the increasing penetration rate of AI PCs are driving demand for ultra-high dual-color gamut XLED technology and Mini LED backlighting in mid-to-high-end laptops, boosting shipments and production value.
Smart Automotive Applications: The evolution of electric vehicles and autonomous driving technologies is making in-vehicle displays, adaptive high beams (ADB), head-up displays (HUD), and continuous taillights standard equipment. Automotive LEDs are a key area of long-term strategic focus for our company.
Sensors: With the development of AIoT, drones, robots, smartphones, smartwatches, and wearable devices, we continue to invest in high-precision sensor packaging technology to optimize product application scenarios and increase revenue and profitability.
Large-Size Display Revolution: Mini LED penetration is growing rapidly, but market price pressure is significant. While Micro LED still faces cost challenges, it is widely recognized as the ultimate display solution. Driven by demand for large-scale display panels and high-end wearable devices, technological breakthroughs continue.

Operational Challenges: Cost Management and Net-Zero Transition.

The development of the LED industry remains a significant challenge due to the global economic environment in 2025. Geopolitical conflicts have led to sharp price increases in rare earth and precious metals (gold, silver, copper, etc.), and the implementation of carbon emission regulations (such as carbon fees and CBAM) in various countries has significantly increased production cost pressures. Furthermore, the continuous commissioning of new AMOLED production capacity and the loss of market share in mobile devices such as smartphones, tablets, and laptops are also putting pressure on the LED industry. The impending shutdown of a well-known Japanese LCD panel manufacturer in August will further reshape the supply chain. From the perspective of end-user brands, the impact of severe memory shortages, huge price increases, and capacity constraints has already led to downward revisions in actual shipments. Facing multiple challenges, our company continues to actively control costs, adjust business models, optimize organization and personnel upgrades, optimize inventory and adjustments, and transform through production line automation and AI intelligence to meet these

challenges.

Future Outlook: Deepening Niche Markets for Stable Growth.

Looking ahead, our company will continue to deepen strategic cooperation with leading global brand customers, optimize our product portfolio, increase the proportion of new technology products, and expand into international markets (Japan, South Korea, Europe, and the US). We will shift our operational focus towards high-margin automotive applications, AI applications, and new LED technologies. Leveraging Asphetek Solution Inc.'s opto-mechatronic module integration capabilities and customer channels, we provide clients with one-stop solutions ranging from components to modules. At the same time, we will allocate greater R&D resources to emerging growth areas—including AI-related hardware, CPO optical communications, and advanced semiconductor packaging.

In the face of a rapidly changing global landscape, we will maintain a stance of prudent optimism, strengthen our financial fundamentals, and deliver high-quality services to our customers. We are committed to pursuing reliable growth amid uncertainty, enhancing our competitiveness, and ensuring stable and sustainable business development.

The following is a summary of the Company's operations in 2025 and its operational plan for 2026:

I. Overview of Operational Implementation in 2025.

(I) Results of Business Plan Implementation The Company's consolidated net revenue for 2025 was NT$1.602 billion, gross profit was NT$62 million, operating loss was NT$455 million, net loss attributable to the parent company was NT$383 million, and net loss after tax was NT$2.65 per share. The Company's net cash outflow for 2025 was NT$148 million, and the cash balance at the end of the period was NT$1.078 billion, indicating sufficient funds.

(II) Budget Execution Status The Company did not disclose its financial forecasts for 2025, therefore, there is no need to disclose the execution status.

(III) Profitability Analysis The net loss after tax for the full year of 2025 was NT$2.65 per share.

(IV) Research and Development Status In 2025, the Company invested NT$103.206 million in R&D, representing 6% of its operating revenue, a decrease compared to the previous year. For the Research and Development achievements in 2025 included the development of high color rendering XLED components applicable to various fields, wide-angle VLED components, high-efficiency backlight components and modules, sensing components, thin-film small-size semiconductor packaging, automotive and TV backlight Mini LED components and modules, automotive headlights, taillights, and sidelight components and modules, and VR and AR glasses projection modules.

II. 2026 Operating Plan and Management Strategy.

Looking ahead to 2026, although the global economy will continue to be influenced by geopolitical tensions, supply chain fluctuations, and inflationary pressures, the gradual recovery in market demand is expected to sustain growth momentum. AI-enabled applications, the electric vehicle industry, and smart display technologies will remain key drivers of expansion. The Company will focus on high value-added markets, further expand the applications of Mini LED and sensing components, and strengthen its technological leadership to enhance market competitiveness.

In terms of product strategy, our company continues to integrate upstream, midstream, and downstream operations, deepening our XLED, VLED component technologies, and Mini LED module technologies, combining these with Rongyu Technology's technological strength and innovation advantages. We are deeply committed to backlight driving circuits and local dimming algorithms, expanding the application scope of LED backlight modules to cover automotive, gaming laptops, industrial control, TVs, and XLED high color rendering backlight modules, aiming to improve product performance and market penetration through technological

advancements. Furthermore, with the growing demand in the automotive Mini LED backlight market and the development trend of smart cockpits, our company will continue to strengthen product development and promote cooperation with automakers and Tier 1 supply chain partners to expand market share.

In the sensor component market, with the development of AIoT, robotics, smartphones, smartwatches, and wearable devices, our company will continue to invest in high-precision sensing technologies and optimize product application scenarios to increase revenue and profitability. Regarding new market and application development, AR/VR, thin-film, small-size, high-power semiconductor packaging, and sensing technologies remain key development directions for the company. We will collaborate deeply with customers in emerging markets such as AI computing and autonomous vehicles to conduct technology verification and product development, laying the foundation for future growth.

Through technological innovation and market strategy, the company will continue to optimize its product portfolio, flexibly respond to market changes, and increase investment in automated (intelligent) factories to continuously improve efficiency and quality. This is to ensure steady growth in fiscal year 2026, enhancing competitiveness and operational efficiency. The company's management team and all employees will continue to improve operational efficiency, promote environmental friendliness and good corporate governance, and fulfill corporate social responsibility. We thank all shareholders for their long-term support.

Chairman: Fang, Jung-Hsi
General Manager: Fang, Jung-Hsi
Chief Accounting Officer : Chang, Hue-Ling

Attachment 2

Advanced Optoelectronic Technology Inc.

Audit Committee’s Review Report

The Board of Directors has prepared the Company’s 2025 business report, financial statements and the proposal for deficit compensation. CPA Lin, Po-Chuan and Chang, Shu-Chiung of Pricewaterhousecoopers have audited the financial statements and expressed unqualified opinions. The business report, financial statements and the proposal for deficit compensation have been reviewed by the Audit Committee and no irregularities are found. We hereby report as above according to Article 14-4 of the Securities and Exchange Act and Article 219 of the Company Act. Please kindly approve.

Annual Shareholders’ Meeting of the Company in 2026

Advanced Optoelectronic Technology Inc.

Chairman of the Audit

Committee

Liu, Shi-Heh

May 12, 2026

Attachment 3

Independent Auditors' Report

(2026) Cai-Shen-Bao-Zi No. 25004638

To: Advanced Optoelectronic Technology Inc.

Audit opinion

We have audited the accompanying consolidated balance sheet of Advanced Optoelectronic Technology Inc. and its Subsidiaries ("Advanced Optoelectronic Technology Group") as of December 31, 2025 and 2024, and the consolidated statements of comprehensive income, consolidated changes in equity and cash flow for the years then ended, and the notes to the consolidated financial statements, (including a summary of significant accounting policies).

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the financial position of Advanced Optoelectronic Technology 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 Regulation Governing the Preparation of Financial Reports by Securities Issuers and the International Financial Reporting Standards, International Accounting Standards, and Interpretations developed by the International Financial Reporting Interpretations Committee or the former Standing Interpretations Committee (collectively, "IFRSs") as endorsed by the Financial Supervisory Commission (FSC).

Basis for audit opinion

We conducted our audit in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are Independent of the Advanced Optoelectronic Technology Group in accordance with The Norm of Professional Ethics for Certified Public Accountants of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that sufficient and appropriate audit evidence has been obtained in order to be served as a basis for presenting our audit opinion.

Key audit matters

Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the consolidated financial statements of the Advanced Optoelectronic Technology Group for the year ending 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.

Key audit matters of the 2025 consolidated financial statements of Advanced Optoelectronic Technology Group are as below:

Inventory valuation

Description of matters

For descriptions of the accounting policies, accounting estimates, and the uncertainties of accounting estimates for inventory valuation and assumptions, and accounting items, please see Notes IV (XIII), V (II) and VI (VI) to the consolidated financial statements.

The principal business of the Advanced Optoelectronic Technology Group is the manufacture and sale of light-emitting diodes. Due to a large number of competitors from China manufacturers, the commodity prices may be vulnerable to fluctuations or the product sale may not be as expected, which may affect the estimation result of the net realizable value of inventory valuation.

The Advanced Optoelectronic Technology Group adjusts its inventory requirements in response to the sales market and development strategies. Since LEDs are the main sales commodity, the related inventory amount is significant. The management evaluates the inventory according to the lower cost and net realizable value. Because the above process involves subjective judgments, we believe that the accounting estimate has a significant impact on the assessment of inventory value, so it is listed as one of the most important matters during the audit.

Corresponding audit procedures

The audit procedures we have executed for the key audit matters are as follows:

We have evaluated the policy adopted for the allowance for inventory write-down based on our understanding of the nature of the Advanced Optoelectronic Technology Group’s operations and industry.
We have tested the basis for the net realizable value to see whether it complies with the policy of the Advanced Optoelectronic Technology Group. Calculation is performed by taking the sales and net realizable value of the individual inventory number from random sampling.
Obtain obsolete inventory details identified by the management, review related documents, and reconcile the records contained in the accounts.

Other Matters - Parent Company Only Financial Statements

Advanced Optoelectronic Technology Inc. has prepared the parent company only financial statements for 2024 and 2023. We have issued an independent Auditors’ Report with an unmodified opinion for reference.

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 Regulation Governing the Preparation of Financial Reports by Securities Issuers, and the IFRS, IAS, IFRIC, and SIC as endorsed and issued into effect by the Financial Supervisory Commission (FSC) of the Republic of China, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, the management is responsible for assessing Advanced Optoelectronic Technology Group’s capability 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 Advanced Optoelectronic Technology Group, or to cease operations, or has no realistic alternative but to do so.

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

~11~

Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements

Our objectives are to obtain reasonable assurance on whether the consolidated financial statements as a whole are free from material misstatement arising from fraud or error, and to issue an independent auditor’s report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Auditing Standards of the Republic of China will always detect a material misstatement when it exists. Misstatement may result from fraud or error. Misstatements are considered material, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.

We exercised professional judgment and skepticism during the audit in accordance with the Auditing Standards of the Republic of China. We also perform the following tasks:

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.
Understand the internal control related to the audit in order to design appropriate audit procedures under the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Assess the appropriateness of the accounting policies adopted by the management, and the reasonableness of the accounting estimates and related disclosures made by the management.
Conclude on the appropriateness of the management’s use of the going concern basis of accounting based on the audit evidence obtained, and whether a material uncertainty exists for events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inappropriate, to modify our opinion. Our conclusion is based on the audit evidence acquired as of the date of the audit 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 relevant notes), and whether the consolidated financial statements adequately present the relevant transactions and events.
Obtain sufficient and appropriate audit evidence concerning the financial information of entities 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.

~12~

The matters communicated between us and the governing body include the planned scope and time of the audit and significant audit findings (including any significant deficiencies in internal control identified during the audit).

We also provided the governing body with a declaration that we have complied with relevant ethical requirements regarding independence, and we communicated with them all relationships that may be thought to undermine our independence and other matters (including related protective measures).

From the matters communicated with those charged with governance, we determined those matters that were of most significance in the audit of the Group’s 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.

PricewaterhouseCoopers Taiwan

Po-Chuan Lin

Accountant

Shu-Chiung Chang

Financial Supervisory Commission

Approval No.: Jin -Guan-Zheng-Shen - Zi No. 1100350706

Former Financial Supervisory Commission, Executive Yuan

Approval No.: Jin-Guan-Zheng-Shen - Zi No. 0990042602

March 12, 2026

Advanced Optoelectronic Technology Inc. and its Subsidiaries
Consolidated Balance Sheet
December 31, 2025 and 2024
Unit: NT$ Thousand

	Assets	Notes	December 31, 2025		December 31, 2024
			Amount	%	Amount	%
Current assets
1100	Cash and cash equivalents	VI (I)	$ 1,078,038	39	$ 1,225,968	37
1110	Financial assets at fair value through profit or loss (FVTPL) - Current	VI (II)	20	-	770	-
1136	Financial assets at amortized cost - current	VI (III)	-	-	130,000	4
1150	Notes receivable, net	VI (IV)	763	-	14,760	-
1170	Accounts receivable, net	VI (IV)	405,731	15	461,291	14
1200	Other receivables	VI (V)	19,853	1	112,697	3
1220	Current income tax assets		2,738	-	2,815	-
130X	Inventory	VI (VI)	191,226	7	183,214	6
1410	Prepayments		13,327	-	16,125	1
1479	Other current assets - others		1,620	-	1,546	-
11XX	Total of current assets		1,713,316	62	2,149,186	65
Non-current assets
1517	Financial assets at FVTOCI - non-current	VI (VII)	307,285	11	382,689	12
1600	Property, plant, and equipment	VI (IX) and VII	601,129	22	631,985	19
1755	Right-of-use assets	VI (X)	27,474	1	979	-
1780	Intangible assets	VI (XI)	43,842	1	75,633	2
1840	Deferred tax assets	VI (XXIV)	86,613	3	75,292	2
1990	Other non-current assets - others	VIII	926	-	2,360	-
15XX	Total non-current assets		1,067,269	38	1,168,938	35
1XXX	Total assets		$ 2,780,585	100	$ 3,318,124	100

(continued on next page)

Advanced Optoelectronic Technology Inc. and its Subsidiaries
Consolidated Balance Sheet
December 31, 2025 and 2024
Unit: NT$ Thousand

	Liabilities and equity	Notes	December 31, 2025		December 31, 2024
			Amount	%	Amount	%
Current liabilities
2120	Financial liabilities at fair value through profit or loss - Current	VI (II)	$ 3,049	-	$ 4,709	-
2130	Contract liabilities - current	VI (XIX)	2,006	-	9,389	-
2170	Accounts payable		315,700	11	320,227	10
2180	Accounts payable - related parties	VII	7,520	-	3,983	-
2200	Other payables	VI (XIII)	292,840	11	362,177	11
2220	Other payables - related parties	VII	-	-	31	-
2230	Current income tax liabilities		165	-	-	-
2280	Lease liabilities - current		13,414	1	627	-
2399	Other current liabilities - others		13,161	-	21,408	1
21XX	Total of current liabilities		647,855	23	722,551	22
Non-current liabilities
2570	Deferred income tax liabilities	VI (XXIV)	6,137	-	5,956	-
2580	Lease liabilities - non-current		14,469	1	370	-
2610	Long-term notes and payables	VI (XIV)	-	-	13,114	-
25XX	Total of non-current liabilities		20,606	1	19,440	-
2XXX	Total liabilities		668,461	24	741,991	22
Equity
	Share capital	VI (XVI)
3110	Common stock share capital		1,445,480	52	1,445,480	44
	Capital Surplus	VI (XVII)
3200	Capital Surplus		890,972	32	956,721	28
	Retained earnings	VI (XVIII)
3310	Legal reserves		-	-	69,665	2
3350	Losses to be compensated		( 383,404)	( 14)	( 135,414)	( 4)
	Other equity
3400	Other equity		98,960	4	174,284	6
31XX	Total equity attributable to parent company shareholders		2,052,008	74	2,510,736	76
36XX	Non-controlling equity		60,116	2	65,397	2
3XXX	Total equity		2,112,124	76	2,576,133	78
	Significant Contingent Liabilities and IX Unrecognized Commitments
3X2X	Total liabilities and equity		$ 2,780,585	100	$ 3,318,124	100

The attached notes to the consolidated financial reports are part of this consolidated financial report; please refer to them, too.

Chairman: Fang, Jung Hsi
Manager: Fang, Jung-Hsi
Chief Accounting Officer: Chang, Hue-Ling

Advanced Optoelectronic Technology Inc. and its Subsidiaries
Consolidated comprehensive income statement
January 1 to December 31, 2025 and 2024
Unit: NT$ Thousand (except for loss per share in NT$)

	Items	Notes	2025		2024
			Amount	%	Amount	%
4000	Operating revenue	VI (XIX) and VII	$ 1,602,662	100	$ 2,035,208	100
5000	Operating cost	VI(VI)(XXIII) and VII	( 1,541,025)	( 96)	( 1,672,989)	( 82)
5900	Gross profit		61,637	4	362,219	18
	Operating expenses	VI (XXIII)
6100	Sales and marketing expenses		( 149,510)	( 9)	( 193,421)	( 9)
6200	Administrative expenses		( 223,843)	( 14)	( 256,649)	( 13)
6300	R&D expenses		( 103,206)	( 6)	( 163,909)	( 8)
6450	Expected credit impairment gain (loss)		( 40,533)	( 3)	3,412	-
6000	Total operating expenses		( 517,092)	( 32)	( 610,567)	( 30)
6900	Operating loss		( 455,455)	( 28)	( 248,348)	( 12)
	Non-operating income and expense
7100	Interest income		15,359	1	19,624	1
7010	Other income	VI (XX) and VII	43,290	2	41,882	2
7020	Other gains and losses	VI (XXI) and VII	( 1,288)	-	13,116	1
7050	Financial cost	VI (XXII)	( 1,879)	-	( 4,570)	-
7060	Share of the profit or loss of the affiliated companies and joint ventures under the equity method	VI (VIII)
7000	Total non-operating income and expenses		55,482	3	71,298	4
7900	Net loss before tax		( 399,973)	( 25)	( 177,050)	( 8)
7950	Income tax benefit (expense)	VI (XXIV)	10,679	1	( 205)	-
8200	Current net loss		( $ 389,294)	( 24)	( $ 177,255)	( 8)
	Other comprehensive income (net)
	Items not reclassified to profit or loss
8316	Unrealized gains (losses) on investments in equity instruments at FVTOCI	VI (VII)	( $ 75,404)	( 5)	$ 163,684	8
8310	Total of items not reclassified to profit or loss		( 75,404)	( 5)	163,684	8
	Items that may be reclassified subsequently to profit or loss
8361	Exchange difference in the translation of the financial statement of foreign operations		689	-	3,774	-
8370	Share of other comprehensive income of affiliates and joint ventures accounted for under the equity method - items that may be reclassified as income	VI (VIII)
8360	Total of items that may be reclassified subsequently to profit or loss		689	-	3,896	-
8300	Other comprehensive income (loss) - net amount after tax		( $ 74,715)	( 5)	$ 167,580	8
8500	Total comprehensive loss for current period		( $ 464,009)	( 29)	( $ 9,675)	-
	Net profit or loss attributable to:
8610	Owner of the parent company		( $ 383,404)	( 24)	( $ 135,414)	( 6)
8620	Non-controlling equity		( 5,890)	-	( 41,841)	( 2)
			( $ 389,294)	( 24)	( $ 177,255)	( 8)
	Total comprehensive income attributable to:
8710	Owner of the parent company		( $ 458,728)	( 29)	$ 31,222	2
8720	Non-controlling equity		( 5,281)	-	( 40,897)	( 2)
			( $ 464,009)	( 29)	( $ 9,675)	-
	Loss per share	VI (XXV)
9750	Basic loss per share		( $ 2.65)	( $ 0.94)

The attached notes to the consolidated financial reports are part of this consolidated financial report; please refer to them, too.

Chairman: Fang, Jung Hsi
Manager: Fang, Jung-Hsi
Chief Accounting Officer: Chang,Hue-Ling

Advanced Optoelectronic Technology Inc. and its Subsidiaries

Consolidated Statement of Changes in Equity

January 1 to December 31, 2025 and 2024

Unit: NTS Thousand

	Capital Surplus					Retained earnings		Other equity			Total	Non-controlling equity	Total equity
	Common stock share capital	Shares premium from issuance	Recognition of changes in equity of subsidiaries	Donated assets	Changes in the net equity value of affiliates and joint ventures recognized under the equity method	Expired stock options	Legal reserves	Losses to be compensated	Exchange difference in the translation of the financial statement of foreign operations	Financial assets at FVTOCl - Unrealized gains or losses
2024
Balance on January 1, 2024	$ 1,445,480	$ 936,594	$ 3,386	$ 5,900	$ 10,681	$ 48	$ 168,696	($ 99,031)	($ 6,651)	$ 14,390	$ -	$ 2,479,493	$ 106,294
Current net loss	-	-	-	-	-	-	-	( 135,414 )	-	-	-	( 135,414 )	( 41,841 )
Other comprehensive income VI (VII) (loss)	-	-	-	-	-	-	-	-	2,952	163,684	-	166,636	944
Total comprehensive income (loss)	-	-	-	-	-	-	-	( 135,414 )	2,952	163,684	-	31,222	( 40,897 )
Appropriation and distribution of VI (XVIII) 2023 earnings:
Legal reserve used to make up losses	-	-	-	-	-	-	( 99,031 )	99,031	-	-	-	-	-
Dividends unclaimed by shareholders beyond the statute of limitations	-	-	-	112	-	-	-	-	-	-	-	112	-
Transfer to rights directly related to VI (XII) non-current assets held for sale	-	-	-	-	-	-	-	-	( 91 )	-	91	-	-
Disposal of non-current assets held for sale	-	-	-	-	-	-	-	-	-	-	( 91 )	( 91 )	-
Balance on December 31, 2024	$ 1,445,480	$ 936,594	$ 3,386	$ 6,012	$ 10,681	$ 48	$ 69,665	($ 135,414 )	($ 3,790 )	$ 178,074	$ -	$ 2,510,736	$ 65,397
2025
Balance on January 1, 2025	$ 1,445,480	$ 936,594	$ 3,386	$ 6,012	$ 10,681	$ 48	$ 69,665	($ 135,414 )	($ 3,790 )	$ 178,074	$ -	$ 2,510,736	$ 65,397
Current net loss	-	-	-	-	-	-	-	( 383,404 )	-	-	-	( 383,404 )	( 5,890 )
Other comprehensive income VI (VII) (loss)	-	-	-	-	-	-	-	-	80	( 75,404 )	-	( 75,324 )	609
Total comprehensive income (loss)	-	-	-	-	-	-	-	( 383,404 )	80	( 75,404 )	-	( 458,728 )	( 5,281 )
Appropriation and distribution of VI (XVIII) 2024 earnings:
Legal reserve used to make up losses	-	-	-	-	-	-	( 69,665 )	69,665	-	-	-	-	-
Capital reserve to cover losses VI (XVIII)	-	( 45,622 )	( 3,386 )	( 6,012 )	( 10,681 )	( 48 )	-	65,749	-	-	-	-	-
Balance on December 31, 2025	$ 1,445,480	$ 890,972	$ -	$ -	$ -	$ -	$ -	($ 383,404 )	($ 3,710 )	$ 102,670	$ -	$ 2,052,008	$ 60,116

The attached notes to the consolidated financial reports are part of this consolidated financial report; please refer to them, too.

Chairman: Fang, Jung Hsi

Manager: Fang, Jung-Hsi

Chief Accounting Officer: Chang, Hue- Ling

Advanced Optoelectronic Technology Inc. and its Subsidiaries
Consolidated Statement of Cash Flow
January 1 to December 31, 2025 and 2024
Unit: NT$ Thousand

	Notes	January 1 - December 31, 2025	January 1 - December 31, 2024
Cash flow from operating activities
Net loss before tax for current period		($ 399,973 )	($ 177,050 )
Adjustment items
Income/expenses that do not affect cash flow
Depreciation expenses	VI (XXIII)	143,068	154,987
Amortized expenses	VI (XI)
	(XXIII)	38,451	39,160
Expected credit impairment loss (gain)		40,533	( 3,412 )
Losses on financial assets and liabilities at FVTPL	VI (II) (XXI)	4,211	18,146
Interest expense	VI (XXII)	1,879	4,570
Interest income		( 15,359 )	( 19,624 )
Dividend income	VI (XX)	( 2,440 )	( 1,219 )
Share of profit on affiliates accounted for using the equity method:	VI (VIII)	-	( 1,246 )
Gains from the disposal of property, plant, and equipment	VI (XXI)	( 1,023 )	( 4,929 )
Gains on disposal of investment accounted for using equity method	VI (XXI)	-	( 91 )
Impairment Loss on Non-Current Assets Held for Sale	VI (XXI)	-	2,342
Gains on lease modification	VI(X)(XXI)	( 9 )	( 1,946 )
Changes in operating activities related assets/liabilities
Net changes in assets related to operating activities
Financial assets at fair value through profit or loss (FVTPL) - Current		750	4,900
Notes receivable		13,997	( 5,141 )
Accounts receivable		14,639	( 19,775 )
Accounts receivable - related parties		-	134,595
Other receivables		92,592	( 87,922 )
Inventory		( 8,012 )	( 4,425 )
Prepayments		2,798	4,803
Other current assets - others		( 74 )	( 364 )
Net changes in liabilities related to operating activities
Financial liabilities at fair value through profit or loss - Current		( 5,871 )	( 14,598 )
Contract liabilities - current		( 7,383 )	9,389
Accounts payable		( 4,527 )	( 39,566 )
Accounts payable - related parties		3,537	( 256 )
Other payables		( 33,600 )	61,297
Other payables - related parties		( 31 )	( 2,834 )
Other current liabilities - others		( 8,247 )	5,818
Cash inflow (outflow) from operations		( 130,094 )	55,609
Interest received		15,611	19,506
Dividends received		2,440	5,408
Interest paid		( 1,839 )	( 4,925 )
Income tax paid		( 224 )	( 1,100 )
Net cash inflow (outflow) from operating activities		( 114,106 )	74,498

(continued on next page)

Advanced Optoelectronic Technology Inc. and its Subsidiaries
Consolidated Statement of Cash Flow
January 1 to December 31, 2025 and 2024
Unit: NT$ Thousand

	Notes	January 1 - December 31, 2025	January 1 - December 31, 2024
Cash flows from investing activities
Acquisition of financial assets at fair value through other comprehensive income - non-current		$ -	($ 13,051)
Financial assets at amortized cost		-	( 130,000 )
Disposal of financial assets at amortized cost		130,000	-
Disposal of non-current assets held for sale		-	1,086
Acquisition of property, plant, and equipment	VI (XXVI)	( 119,251 )	( 81,339 )
Disposal of property, plant, and equipment		8,227	29,025
Acquisition of intangible assets	VI (XXVI)	( 43,266 )	( 30,655 )
Decrease in refundable deposits		1,434	3,112
Decrease in other non-current assets - others		360	549
Net cash outflow from investing activities		( 22,496 )	( 221,273 )
Cash flow from financing activities
Repayment of lease principal	VI (XXVII)	( 12,289 )	( 19,271 )
Dividends unclaimed by shareholders beyond the statute of limitations		-	112
Net cash outflow from financing activities		( 12,289 )	( 19,159 )
Effect of exchange rate changes on cash and cash equivalents		961	3,470
Decrease in cash and cash equivalents for current period		( 147,930 )	( 162,464 )
Opening balance of cash and cash equivalents		1,225,968	1,388,432
Closing balance of cash and cash equivalents		$ 1,078,038	$ 1,225,968

The attached notes to the consolidated financial reports are part of this consolidated financial report; please refer to them, too.

Chairman: Fang, Jung Hsi
Manager: Fang, Jung-Hsi
Chief Accounting Officer: Chang, Hue-Ling

Independent Auditors' Report

(2026) Cai-Shen-Bao-Zi No. 25004453

To: Advanced Optoelectronic Technology Inc.

Audit opinion

Advanced Optoelectronic Technology Inc.'s parent company balance sheets as of December 31, 2025 and 2024, and the parent company statements of comprehensive income, parent company statements of changes in equity, parent company statements of cash flows, and notes to the parent company financial statements (including a summary of significant accounting policies) for the years ended December 31, 2025 and 2024, have been audited and completed by our firm of certified public accountants.

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

Basis for audit opinion

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

Key audit matters

Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the Parent Company Only Financial Statements of Advanced Optoelectronic Technology Inc. for the year ended December 31, 2025. These matters were addressed in the context of our audit of the Parent Company Only Financial Statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

Key audit matters in the Parent Company Only Financial Statements of the Company for the year ended December 31, 2025 are as follows:

Inventory valuation

Description of matters

For descriptions of the accounting policies, accounting estimates, and the uncertainties of accounting estimates for inventory valuation and assumptions, and accounting items, please see Notes IV (XII), V (II) and VI (VI) to the Parent Company Only Financial Statements.

The principal business of the Advanced Optoelectronic Technology Inc. is the manufacture and sale of light-emitting diodes. Due to a large number of competitors from China manufacturers, the commodity prices may be vulnerable to fluctuations or the product sale may not be as expected, which may affect the estimation result of the net realizable value of inventory valuation.

The Advanced Optoelectronic Technology Inc. adjusts its inventory requirements in response to the sales market and development strategies. Since LEDs are the main sales commodity, the related inventory amount is significant. The management evaluates the inventory according to the lower cost and net realizable value. Because the above process involves subjective judgments, we believe that the accounting estimate has a significant impact on the assessment of inventory value, so it is listed as one of the most important matters during the audit.

Corresponding audit procedures

This matter covers Advanced Optoelectronic Technology Inc. and its subsidiaries (investment accounted for under the equity method). The main audit procedures that we have implemented are as follows:

We have evaluated the policy adopted for the allowance for inventory write-down based on our understanding of the nature of the Advanced Optoelectronic Technology Inc.'s operations and industry.
We have tested the basis for the net realizable value to see whether it complies with the policy of the Advanced Optoelectronic Technology Inc.. Calculation is performed by taking the sales and net realizable value of the individual inventory number from random sampling.
Obtain obsolete inventory details identified by the management, review related documents, and reconcile the records contained in the accounts.

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

Management is responsible for the preparation and fair presentation of the Parent Company Only Financial Statements in accordance with the Regulation Governing the Preparation of Financial Reports by Securities Issuers, and for such internal control as management determines is necessary to enable the preparation of Parent Company Only Financial Statements that are free from material misstatement, whether due to fraud or error.

In preparing the Parent Company Only Financial Statements, the management is responsible for assessing Advanced Optoelectronic Technology Inc.'s capability 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 Advanced Optoelectronic Technology Inc., or to cease operations, or has no realistic alternative but to do so.

Those charged with governance, including the audit committee, are responsible for overseeing Advanced Optoelectronic Technology Inc.'s financial reporting process.

~21~

Auditor's Responsibilities for the Audit of the Parent Company Only Financial Statements

Our objectives are to obtain reasonable assurance on whether the Parent Company Only Financial Statements as a whole are free from material misstatement arising from fraud or error, and to issue an independent auditor's report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Auditing Standards of the Republic of China will always detect a material misstatement when it exists. Misstatement may result from fraud or error. Misstatements are considered material, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Parent Company Only Financial Statements.

We exercised professional judgment and skepticism during the audit in accordance with the Auditing Standards of the Republic of China. We also perform the following tasks:

Identify and assess the risks of material misstatement of the Parent Company Only Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Understand the internal control related to the audit in order to design appropriate audit procedures under the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
Assess the appropriateness of the accounting policies adopted by the management, and the reasonableness of the accounting estimates and related disclosures made by the management.
Conclude on the appropriateness of the management's use of the going concern basis of accounting based on the audit evidence obtained, and whether a material uncertainty exists for events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Parent Company Only Financial Statements or, if such disclosures are inappropriate, to modify our opinion. Our conclusion is based on the audit evidence acquired as of the date of the audit report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure, and content of the Parent Company Only Financial Statements (including relevant notes), and whether the Parent Company Only Financial Statements adequately present the relevant transactions and events.
Obtain sufficient and appropriate audit evidence concerning the financial information of entities within the Advanced Optoelectronic Technology Inc., to express an opinion on the Parent Company Only Financial Statements. We are responsible for the direction, supervision, and performance of the Company's audit. We remain solely responsible for our audit opinion.

-22-

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

PricewaterhouseCoopers Taiwan

Po-Chuan Lin

Accountant

Shu-Chiung Chang

Financial Supervisory Commission

Approval No.: Jin -Guan-Zheng-Shen - Zi No. 1100350706

Former Financial Supervisory Commission, Executive Yuan

Approval No.: Jin-Guan-Zheng-Shen - Zi No. 0990042602

March 12, 2026

Advanced Optoelectronic Technology Inc.
Parent Company Only Balance Sheet
December 31, 2025 and 2024

Unit: NT$ Thousand

	Assets	Notes	December 31, 2025		December 31, 2024
			Amount	%	Amount	%
Current assets
1100	Cash and cash equivalents	VI (I)	$ 867,980	34	$ 972,859	31
1110	Financial assets at fair value through profit or loss (FVTPL) - Current	VI (II)	20	-	770	-
1136	Financial assets at amortized cost - current	VI (III)	-	-	130,000	4
1170	Accounts receivable, net	VI (IV)	251,772	10	356,566	12
1180	Accounts receivable - related parties, net	VI (IV) and VII	121,999	5	113,085	4
1200	Other receivables	VI (V) and VII	20,025	1	111,738	4
1220	Current income tax assets		2,450	-	2,536	-
130X	Inventory	VI (VI)	170,846	6	159,038	5
1410	Prepayments		8,969	-	10,084	-
11XX	Total of current assets		1,444,061	56	1,856,676	60
Non-current assets
1517	Financial assets at FVTOCI - non-current	VI (VII)	307,285	12	382,689	12
1550	Investment under equity method	VI (VIII)	83,237	3	105,442	3
1600	Property, plant, and equipment	VI (IX) and VII	598,493	23	621,265	20
1755	Right-of-use assets	VI (X)	-	-	351	-
1780	Intangible assets	VI (XI)	43,842	2	75,633	3
1840	Deferred tax assets	VI (XXIII)	86,613	4	75,292	2
1990	Other non-current assets - others	VIII	30	-	246	-
15XX	Total non-current assets		1,119,500	44	1,260,918	40
1XXX	Total assets		$ 2,563,561	100	$ 3,117,594	100

(continued on next page)

Advanced Optoelectronic Technology Inc.
Parent Company Only Balance Sheet
December 31, 2025 and 2024

Unit: NT$ Thousand

	Liabilities and equity	Notes	December 31, 2025		December 31, 2024
			Amount	%	Amount	%
Current liabilities
2120	Financial liabilities at fair value through profit or loss - Current	VI (II)	$ 3,049	-	$ 4,709	-
2130	Contract liabilities - current	VI (XVIII)	776	-	5,160	-
2170	Accounts payable		273,629	11	294,647	10
2180	Accounts payable - related parties	VII	8,598	-	6,914	-
2200	Other payables	VI (XII) and VII	208,615	8	265,192	9
2280	Lease liabilities - current		-	-	362	-
2399	Other current liabilities - others		10,749	1	10,804	-
21XX	Total of current liabilities		505,416	20	587,788	19
Non-current liabilities
2570	Deferred income tax liabilities	VI (XXIII)	6,137	-	5,956	-
2610	Long-term notes and payables	VI (XIII)	-	-	13,114	-
25XX	Total of non-current liabilities		6,137	-	19,070	-
2XXX	Total liabilities		511,553	20	606,858	19
Equity
	Share capital	VI (XV)
3110	Common stock share capital		1,445,480	56	1,445,480	47
	Capital Surplus	VI (XVI)
3200	Capital Surplus		890,972	35	956,721	30
	Retained earnings	VI (XVII)
3310	Legal reserves		-	-	69,665	2
3350	Losses to be compensated		( 383,404)	( 15)	( 135,414)	( 4)
	Other equity
3400	Other equity		98,960	4	174,284	6
3XXX	Total equity		2,052,008	80	2,510,736	81
	Significant Contingent Liabilities and IX Unrecognized Commitments
3X2X	Total liabilities and equity		$ 2,563,561	100	$ 3,117,594	100

The attached notes to the parent company only financial reports are part of this parent company only financial report; please refer to them, too.

Chairman: Fang, Jung Hsi

Manager: Fang, Jung-Hsi

Chief Accounting Officer: Chang, Hue- Ling

Advanced Optoelectronic Technology Inc.

Parent Company Only Comprehensive Income Statement
January 1 to December 31, 2025 and 2024

Unit: NT$ Thousand
(except for loss per share in NT$)

	Items	Notes	2025		2024
			Amount	%	Amount	%
4000	Operating revenue	VI (XVIII) and VII	$ 1,381,680	100	$ 1,842,190	100
5000	Operating cost	VI (VI)(XXII) and VII	( 1,348,283)	( 98)	( 1,511,121)	( 82)
5900	Gross profit		33,397	2	331,069	18
5910	Unrealized loss (gain) on sales		392	-	3)	-
5920	Realized gain on sales		3	-	1,202	-
5950	Gross operating profit, net		33,792	2	332,268	18
	Operating expenses	VI (XXII) and VII
6100	Sales and marketing expenses		( 130,144)	( 9)	( 162,733)	( 9)
6200	Administrative expenses		( 179,466)	( 13)	( 202,162)	( 11)
6300	R&D expenses		( 77,552)	( 6)	( 82,331)	( 4)
6450	Expected credit impairment gain (loss)	XII (II)
			( 39,907)	( 3)	3,521	-
6000	Total operating expenses		( 427,069)	( 31)	( 443,705)	( 24)
6900	Operating loss		( 393,277)	( 29)	( 111,437)	( 6)
	Non-operating income and expense
7100	Interest income		14,470	1	17,496	1
7010	Other income	VI (XIX) and VII	6,626	1	15,287	1
7020	Other gains and losses	VI (XX)	1,196	-	4,200	-
7050	Financial cost	VI (XXI)	( 869)	-	( 3,448)	-
7070	Share of the profit or loss of the subsidiaries, affiliated companies and joint ventures under the equity method	VI (VIII)
			( 22,680)	( 2)	( 57,307)	( 3)
7000	Total non-operating income and expenses		( 1,257)	-	( 23,772)	( 1)
7900	Net loss before tax		( 394,534)	( 29)	( 135,209)	( 7)
7950	Income tax benefit (expense)	VI (XXIII)	11,130	1	( 205)	-
8200	Current net loss		($ 383,404)	( 28)	($ 135,414)	( 7)
	Other comprehensive income (net)
	Items not reclassified to profit or loss
8316	Unrealized gains (losses) on investments in equity instruments at FVTOCI	VI (VII)
			($ 75,404)	( 5)	$ 163,684	9
8310	Total of items not reclassified to profit or loss		( 75,404)	( 5)	163,684	9
	Items that may be reclassified subsequently to profit or loss
8361	Exchange difference in the translation of the financial statement of foreign operations		80	-	2,952	-
8360	Total of items that may be reclassified subsequently to profit or loss		80	-	2,952	-
8300	Other comprehensive income (loss) - net amount after tax		($ 75,324)	( 5)	$ 166,636	9
8500	Total comprehensive income (loss) in the current period		($ 458,728)	( 33)	$ 31,222	2
	Loss per share	VI (XXIV)
9750	Basic loss per share		($	2.65)	($	0.94)

The attached notes to the parent company only financial reports are part of this parent company only financial report; please refer to them, too.

Chairman: Fang, Jung Hsi
Manager: Fang, Jung-Hsi
Chief Accounting Officer: Chang, Hue-Ling

Advanced Optoelectronic Technology Inc.
Parent Company Only Statement of Changes in Equity
January 1 to December 31, 2025 and 2024
Unit: NT$ Thousand

	Notes	Common stock share capital	Capital Surplus					Retained earnings		Other equity		Total equity
			Shares premium from issuance	Recognition of changes in equity of subsidiaries	Donated assets	Changes in the net equity value of affiliates and joint ventures recognized under the equity method	Expired stock options	Legal reserves	Losses to be compensated	Exchange difference in the translation of the financial statement of foreign operations	Financial assets at FVTOCI - Unrealized gains or losses
2024
Balance on January 1, 2024		$ 1,445,480	$ 936,594	$ 3,386	$ 5,900	$ 10,681	$ 48	$ 168,696	($ 99,031)	($ 6,651)	$ 14,390	$ 2,479,493
Current net loss		-	-	-	-	-	-	-	(135,414)	-	-	(135,414)
Other comprehensive income (loss)	VI (VII)	-	-	-	-	-	-	-	-	2,952	163,684	166,636
Total comprehensive income (loss)		-	-	-	-	-	-	-	(135,414)	2,952	163,684	31,222
Appropriation and distribution of 2023 earnings:	VI (XVII)
Legal reserve used to make up losses		-	-	-	-	-	-	(99,031)	99,031	-	-	-
Dividends unclaimed by shareholders beyond the statute of limitations		-	-	-	112	-	-	-	-	-	-	112
Disposal of investment under equity method		-	-	-	-	-	-	-	-	(91)	-	(91)
Balance on December 31, 2024		$ 1,445,480	$ 936,594	$ 3,386	$ 6,012	$ 10,681	$ 48	$ 69,665	($ 135,414)	($ 3,790)	$ 178,074	$ 2,510,736
2025
Balance on January 1, 2025		$ 1,445,480	$ 936,594	$ 3,386	$ 6,012	$ 10,681	$ 48	$ 69,665	($ 135,414)	($ 3,790)	$ 178,074	$ 2,510,736
Current net loss		-	-	-	-	-	-	-	(383,404)	-	-	(383,404)
Other comprehensive income (loss)	VI (VII)	-	-	-	-	-	-	-	-	80	(75,404)	(75,324)
Total comprehensive income (loss)		-	-	-	-	-	-	-	(383,404)	80	(75,404)	(458,728)
Appropriation and distribution of 2024 earnings:	VI (XVII)
Legal reserve used to make up losses		-	-	-	-	-	-	(69,665)	69,665	-	-	-
Capital reserve to cover losses	VI (XVII)	-	(45,622)	(3,386)	(6,012)	(10,681)	(48)	-	65,749	-	-	-
Balance on December 31, 2025		$ 1,445,480	$ 890,972	$ -	$ -	$ -	$ -	$ -	($ 383,404)	($ 3,710)	$ 102,670	$ 2,052,008

The attached notes to the parent company only financial reports are part of this parent company only financial report; please refer to them, too.

Chairman: Fang, Jung Hsi
Manager: Fang, Jung-Hsi
Chief Accounting Officer: Chang, Hue-Ling

Advanced Optoelectronic Technology Inc.
Parent Company Only Statement of Cash Flows
January 1 to December 31, 2025 and 2024

Unit: NT$ Thousand

	Notes	January 1 to December 31, 2025	January 1 to December 31, 2024
Cash flow from operating activities
Net loss before tax for current period		($ 394,534)	($ 135,209)
Adjustment items
Income/expenses that do not affect cash flow
Depreciation expenses	VI (XXII)	127,385	130,193
Amortized expenses	VI (XI) (XXII)	38,451	39,160
Expected credit impairment loss (gain)	XII (II)	39,907	( 3,521 )
Losses on financial assets and liabilities at FVTPL	VI (II) (XX)	4,211	18,146
Interest expense	VI (XXI)	869	3,448
Interest income		( 14,470 )	( 17,496 )
Dividend income	VI (XIX)	( 2,440 )	( 1,219 )
The share of loss on the subsidiaries and affiliated companies under the equity method	VI (VIII)	22,680	57,307
Gains from the disposal of property, plant, and equipment	VI (XX)	( 43 )	( 645 )
Gains on disposal of investment accounted for using equity method	VI (XX)	-	( 91 )
Unrealized gain (loss) on sales		( 392 )	3
Realized gain on sales		( 3 )	( 1,202 )
Changes in operating activities related assets/liabilities
Net changes in assets related to operating activities
Financial assets at fair value through profit or loss (FVTPL) - Current		750	4,900
Accounts receivable		64,527	( 8,269 )
Accounts receivable - related parties		( 8,914 )	129,798
Other receivables		91,457	( 83,772 )
Inventory		( 11,808 )	( 10,538 )
Prepayments		1,115	4,107
Other current assets		-	283
Net changes in liabilities related to operating activities
Financial liabilities at fair value through profit or loss - Current		( 5,871 )	( 14,598 )
Contract liabilities - current		( 4,384 )	5,160
Accounts payable		( 21,018 )	( 11,875 )
Accounts payable - related parties		1,684	( 36,761 )
Other payables		( 20,661 )	10,807
Other current liabilities - others		( 55 )	( 3,476 )
Cash inflow (outflow) from operations		( 91,557 )	74,640
Interest received		14,726	17,244
Dividends received		2,440	1,219
Interest paid		( 829 )	( 3,803 )
Refund (payment) of income tax		76	( 891 )
Net cash inflow (outflow) from operating activities		( 75,144 )	88,409

(continued on next page)

The attached notes to the parent company only financial reports are part of this parent company only financial report; please refer to them, too.

Chairman: Fang, Jung Hsi
Manager: Fang, Jung-Hsi
Chief Accounting Officer: Chang, Hue-Ling

Advanced Optoelectronic Technology Inc.
Parent Company Only Statement of Cash Flows
January 1 to December 31, 2025 and 2024
Unit: NT$ Thousand

	Notes	January 1 to December 31, 2025	January 1 to December 31, 2024
Cash flows from investing activities
Acquisition of financial assets at fair value through other comprehensive income - non-current		$ -	($ 13,051)
Financial assets at amortized cost		-	(130,000)
Investment under equity method acquired	VI (VIII)	130,000	-
Acquisition of property, plant, and equipment	VI (XXVI)	(116,726)	(53,481)
Disposal of property, plant, and equipment		43	3,079
Acquisition of intangible assets	VI (XXVI)	(43,266)	(30,655)
Decrease in refundable deposits		216	1,265
Decrease of other non-current assets - others		360	549
Net cash outflow from investing activities		(29,373)	(222,294)
Cash flow from financing activities
Repayment of lease principal	VI (XXVII)	(362)	(1,070)
Dividends unclaimed by shareholders beyond the statute of limitations		-	112
Net cash outflow from financing activities		(362)	(958)
Decrease in cash and cash equivalents for current period		(104,879)	(134,843)
Opening balance of cash and cash equivalents		972,859	1,107,702
Closing balance of cash and cash equivalents		$ 867,980	$ 972,859

The attached notes to the parent company only financial reports are part of this parent company only financial report; please refer to them, too.

Chairman: Fang, Jung Hsi
Manager: Fang, Jung-Hsi
Chief Accounting Officer: Chang, Hue-Ling

Attachment 4

Advanced Optoelectronic Technology Inc.

Table Comparing the Original and the Amended Articles of
The Sustainable Development Best Practice Principles

Article No.	Original Article (or portion thereof)	Amended Article (or Portion thereof)	Explanation
15	The company will take into account the effect of business operations on ecological efficiency, promote and advocate the concept of sustainable consumption, and conduct research and development, procurement, production, operations, and services in accordance with the following principles to reduce the impact on the natural environment and human beings from its business operations:
1. Reduce resource and energy consumption of its products and services.
2. Reduce emission of pollutants, toxins and waste, and dispose of waste properly.
3. Improve recyclability and reusability of raw materials or products.
4. Maximize the sustainability of renewable resources.
5. Enhance the durability of products.
6. Improve efficiency of products and services.	The Company takes into consideration the impacts of its operations on ecological benefits, promotes and advocates the concept of sustainable consumption, and conducts its research and development, procurement, production, operations, and services in accordance with the following principles in order to reduce the impacts of its operations on the natural environment, biodiversity, and human well-being from its business:
1. Reduce resource and energy consumption of its products and services.
2. Reduce emission of pollutants, toxins and waste, and dispose of waste properly.
3. Improve recyclability and reusability of raw materials or products.
4. Maximize the sustainability of renewable resources.
5. Enhance the durability of products.
6. Improve efficiency of products and services.
7. Enhance the conservation of marine or terrestrial biodiversity and ecosystems, promote the sustainable use of resources, and ensure fair and equitable benefit-sharing.	Comply with the practice of the Company to amend wording
21	The company is advised to create an environment conducive to the development of its employees' careers and establish effective training programs to foster career skills.
The company shall establish and implement reasonable employee welfare measures (including remuneration, leave and other welfare etc.) and appropriately reflect the business performance or achievements in the employee remuneration, to ensure the recruitment, retention, and motivation of human resources, and achieve the objective of sustainable operations.	The company is advised to create an environment conducive to the development of its employees' careers and establish effective training programs to foster career skills.
As a listed (or OTC-listed) company, the Company should establish industry-academia collaboration programs to cultivate seed talent for the industry.
The company shall establish and implement reasonable employee welfare measures (including remuneration, leave and other welfare etc.) and appropriately reflect the business performance or achievements in the employee remuneration, to ensure the recruitment, retention, and motivation of human resources, and achieve the objective of sustainable operations.	Comply with the practice of the Company to amend wording

Article No.	Original Article (or portion thereof)	Amended Article (or Portion thereof)
		resources, and achieve the objective of sustainable operations.
36	The Sustainable Development Best Practice Principles shall be implemented after the Board of Directors’ approval and then reported to the shareholders’ meeting.
The same procedure shall be followed when the principles have been amended.
These Principles were resolved on December 20, 2013.
The first amendment was made on December 26, 2014.
The second amendment was made on December 15, 2016.
The third amendment was made on May 7, 2020.
The fourth amendment was made on December 21, 2021.
The fifth amendment was made on March 10,2023.	The Sustainable Development Best Practice Principles shall be implemented after the Board of Directors’ approval and then reported to the shareholders’ meeting.
The same procedure shall be followed when the principles have been amended.
These Principles were resolved on December 20, 2013.
The first amendment was made on December 26, 2014.
The second amendment was made on December 15, 2016.
The third amendment was made on May 7, 2020.
The fourth amendment was made on December 21, 2021.
The fifth amendment was made on March 10, 2023.
The sixth amendment was made on March 12, 2026.	Add the amending date

~- 31 -~

Advanced Optoelectronic Technology Inc.
2025 Remuneration distribution to Directors

Attachment 5

Unit: NT$ thousand; Shares: thousand

Job title	Name	Remuneration to directors							Sum of A+B+C+D and ratio to net income	Remuneration received by directors for concurrent service as an employee									Sum of A+B+C+D+E+F+G and ratio to net income	Remuneration received from investee enterprises other than subsidiaries or from the parent company
		Base Compensation (A)		Retirement pay and pension (B)		Director profit-sharing compensation (C)		Expenses and perquisites (D)			Salary, rewards, and special disbursements (E)		Retirement pay and pension (F)		Employee profit-sharing compensation (G)
		The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company		All consolidated entities				The Company	All consolidated entities
															Cash	Cash	Stock	Cash	Stock
Chairman	Fang, Jung-Hsi	120	120	-	-	-	-	-	120 -0.03%	120 -0.03%	4,052	4,052	-	-	-	-	-	-	4,172 -1.09%	4,172 -1.09%	19.6
Director	Chuang, Hong-Jen	120	120	-	-	-	-	-	120 -0.03%	120 -0.03%	-	-	-	-	-	-	-	-	120 -0.03%	120 -0.03%	-
Director	Chang, Deng-Kai	120	120	-	-	-	-	-	120 -0.03%	120 -0.03%	-	-	-	-	-	-	-	-	120 -0.03%	120 -0.03%	-
Independent Director	Liu, Shi-Heh	360	360	-	-	-	-	30	30	390 -0.10%	390 -0.10%	-	-	-	-	-	-	-	390 -0.10%	390 -0.10%	-
Independent Director	Yu, Hsiang-Tun	180	180	-	-	-	-	10	10	190 -0.05%	190 -0.05%	-	-	-	-	-	-	-	190 -0.05%	190 -0.05%	--
Independent Director	Yang, Chia-Wen	192	192	-	-	-	-	20	20	212 -0.06%	212 -0.06%	-	-	-	-	-	-	-	212 -0.06%	212 -0.06%	-
Independent Director	Charles W. Tu	360	360	-	-	-	-	30	30	390 -0.10%	390 -0.10%	-	-	-	-	-	-	-	390 -0.10%	390 -0.10%	-
Independent Director	Wang, Shu-Lan	360	360	-	-	-	-	30	30	390 -0.10%	390 -0.10%	-	-	-	-	-	-	-	390 -0.10%	390 -0.10%
1. Please describe the policy, system, standards and structure in place for paying remuneration to independent directors and describe the relationship of factors such as the duties and risks undertaken and time invested by the directors to the amount of remuneration paid; (1) The remuneration paid to independent directors is according to the company's Articles of Incorporation and resolved by the Remuneration Committee. (2) The remuneration of independent directors includes monthly compensation and Traveling expenses according to the individual responsibility and the standard of the same industry. 2. In addition to what is disclosed in the above table, please specify the amount of remuneration received by directors in the most recent fiscal year for providing services (e.g., for serving as a non-employee consultant to the parent company /any consolidated entities / invested enterprises): None. 3. The term of office for Independent Director Yu, Hsiang-Tun expired on June 19, 2025. The appointment of the new Independent Director, Yang Chia-Wen, was effected on June 19, 2025.

Appendix 1

Advanced Optoelectronic Technology Inc.

Sustainable Development Best Practice Principles

(Before Amendment)

Chapter 1 General Principles

Article 1

In order to fulfill corporate social responsibility initiatives and to promote economic, environmental, and social advancement for purposes of sustainable development, the company (AOT) follows Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies to set up these Principles to follow up.

Article 2

The Principles apply to the entire operations of AOT and its business group.

AOT fulfills sustainable development in the course of our business operations so as to follow international development trends and to contribute to the economic development of the country, to improve the quality of life of employees, the community and society by acting as responsible corporate citizens, and to enhance competitive advantages built on sustainable development.

Article 3

In promoting sustainable development initiatives, AOT shall, in its corporate management guidelines and business operations, give due consideration to the rights and interests of stakeholders and, while pursuing sustainable operations and profits, also give due consideration to the environment, society and corporate governance.

AOT shall, in accordance with the materiality principle, conduct risk assessments of environmental, social and corporate governance issues pertaining to company operations and establish the relevant risk management policy or strategy.

Article 4

To implement sustainable development initiatives, AOT shall follow the principles below:

Exercise corporate governance.
Foster a sustainable environment.
Preserve public welfare.
Enhance disclosure of corporate sustainable development information.

Article 5

AOT shall take into consideration the correlation between the development of domestic and international sustainable development issues and corporate core business operations, and the effect of the operation of individual companies and of their respective business groups as a whole on stakeholders, in establishing their policies, systems or relevant management guidelines, and concrete promotion plans for sustainable development programs, which shall be approved by the board of directors and then reported to the shareholders meeting.

When a shareholder proposes a motion involving sustainable development, AOT's board of directors is

advised to review and consider including it in the shareholders meeting agenda.

Chapter 2 Exercising Corporate Governance

Article 6

The directors of AOT shall exercise the due care of good administrators to urge the company to perform its sustainable development initiatives, examine the results of the implementation thereof from time to time and continually make adjustments so as to ensure the thorough implementation of its sustainable development policies.

The board of directors of AOT is advised to give full consideration to the interests of stakeholders, including the following matters, in the company's furtherance of its sustainable development objectives:

Identifying the company's sustainable development mission or vision, and declaring its sustainable development policy, systems or relevant management guidelines;
Making sustainable development the guiding principle of the company's operations and development, and ratifying concrete promotional plans for sustainable development initiatives; and
Enhancing the timeliness and accuracy of the disclosure of sustainable development information.

The board of directors shall appoint executive-level positions with responsibility for economic, environmental, and social issues resulting from the business operations of the company, and to report the status of the handling to the board of directors. The handling procedures and the responsible person for each relevant issue shall be concrete and clear.

Article 7

For the purpose of managing sustainable development initiatives, the GM office of AOT is assigned to be in charge of proposing and enforcing the sustainable development policies, systems, or relevant management guidelines, and concrete promotional plans and to report on the same to the board of directors on a periodic basis.

The company is advised to adopt reasonable remuneration policies, to ensure that remuneration arrangements support the strategic aims of the organization, and align with the interests of stakeholders.

It is advised that the employee performance evaluation system be combined with sustainable development policies, and that a clear and effective incentive and discipline system be established.

Article 8

The company shall, based on respect for the rights and interests of stakeholders, identify stakeholders of the company, and establish a designated section for stakeholders on the company website; understand the reasonable expectations and demands of stakeholders through proper communication with them, and adequately respond to the important sustainable development issues which they are concerned about.

Article 9

34 -

The company follows the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies, the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies, and the Code of Ethical Conduct for TWSE/TPEx Listed Companies to establish effective corporate governance frameworks and relevant ethical standards so as to enhance corporate governance.

Article 10

The company is advised to, on a regular basis, organize education and training on the promotion of sustainable development initiatives, including promotion of the matters prescribed in paragraph 2 of article 6.

Chapter 3 Fostering a Sustainable Environment

Article 11

The company shall follow relevant environmental laws, regulations and international standards to properly protect the environment and shall endeavor to promote a sustainable environment when engaging in business operations and internal management.

Article 12

The company endeavors to utilize energy more efficiently and use renewable materials which have a low impact on the environment to improve sustainability of natural resources.

Article 13

The company establishes proper environment management systems based on the characteristics of its industries. Such systems shall include the following tasks:

Collecting sufficient and up-to-date information to evaluate the impact of the company's business operations on the natural environment.
Establishing measurable goals for environmental sustainability, and examining whether the development of such goals should be maintained and whether it is still relevant on a regular basis.
Adopting enforcement measures such as concrete plans or action plans, and examining the results of its operation on a regular basis.

Article 14

Environment, Safety & Health Dept. of AOT takes responsibility for drafting, promoting, and maintaining relevant environment management systems and concrete action plans, and should hold environment education courses for its managerial officers and other employees on a periodic basis.

Article 15

The company will take into account the effect of business operations on ecological efficiency, promote and advocate the concept of sustainable consumption, and conduct research and development, procurement, production, operations, and services in accordance with the following principles to reduce the impact on the natural environment and human beings from its business operations:

35 -

Reduce resource and energy consumption of its products and services.
Reduce emission of pollutants, toxins and waste, and dispose of waste properly.
Improve recyclability and reusability of raw materials or products.
Maximize the sustainability of renewable resources.
Enhance the durability of products.
Improve efficiency of products and services.

Article 16

To improve water use efficiency, the company shall properly and sustainably use water resources and establish relevant management measures.

The company shall construct and improve environmental protection treatment facilities to avoid polluting water, air and land, and use its best efforts to reduce adverse impact on human health and the environment by adopting the best practical pollution prevention and control measures.

Article 17

The company is advised to assess the current and future potential risks and opportunities that climate change may present to the enterprise and to adopt related measures.

The company is advised to adopt standards or guidelines generally used in Taiwan and abroad to enforce corporate greenhouse gas inventory and to make disclosures thereof, the scope of which shall include the following:

Direct greenhouse gas emissions: emissions from operations that are owned or controlled by the company.
Indirect greenhouse gas emissions: emissions resulting from the utilization of energy such as imported electricity, heating, or steam.
Other indirect emissions: emissions resulting from corporate activities that are not indirect emissions from energy, but are from other sources of emissions owned or controlled by the company.

The company is advised to compile statistics on greenhouse gas emissions, volume of water consumption and total weight of waste and to establish policies for energy conservation, carbon and greenhouse gas reduction, reduction of water consumption or management of other wastes. The company's carbon reduction strategies should include obtaining carbon credits and be promoted accordingly to minimize the impact of its business operations on climate change.

Chapter 4 Preserving Public Welfare

Article 18

The company shall comply with relevant laws and regulations, and the International Bill of Human Rights, with respect to rights such as gender equality, the right to work, and prohibition of discrimination.

The company, to fulfill its responsibility to protect human rights, shall adopt relevant management policies and processes, including:

Presenting a corporate policy or statement on human rights.
36 -

Evaluating the impact of the company's business operations and internal management on human rights, and adopting corresponding handing processes.
Reviewing on a regular basis the effectiveness of the corporate policy or statement on human rights.
In the event of any infringement of human rights, the company shall disclose the processes for handling of the matter with respect to the stakeholders involved.

The company shall comply with the internationally recognized human rights of labor, including the freedom of association, the right of collective bargaining, caring for vulnerable groups, prohibiting the use of child labor, eliminating all forms of forced labor, eliminating recruitment and employment discrimination, and shall ensure that its human resource policies do not contain differential treatments based on gender, race, socioeconomic status, age, or marital and family status, so as to achieve equality and fairness in employment, hiring conditions, remuneration, benefits, training, evaluation, and promotion opportunities.

The company shall provide an effective and appropriate grievance mechanism with respect to matters adversely impacting the rights and interests of the labor force, in order to ensure equality and transparency of the grievance process. Channels through which a grievance may be raised shall be clear, convenient, and unobstructed. The company shall respond to any employee's grievance in an appropriate manner.

Article 19

The company shall provide information for its employees so that the employees have knowledge of the labor laws and the rights they enjoy in the countries where the company has business operations.

Article 20

The company is advised to provide safe and healthful work environments for its employees, including necessary health and first-aid facilities and shall endeavor to curb dangers to employees' safety and health and to prevent occupational accidents.

The company will organize training on safety and health for its employees on a regular basis.

Article 21

The company is advised to create an environment conducive to the development of its employees' careers and establish effective training programs to foster career skills.

The company shall establish and implement reasonable employee welfare measures (including remuneration, leave and other welfare etc.) and appropriately reflect the business performance or achievements in the employee remuneration, to ensure the recruitment, retention, and motivation of human resources, and achieve the objective of sustainable operations.

Article 22

The company shall establish a platform to facilitate regular two-way communication between the management and the employees for the employees to obtain relevant information on and express their opinions on the company's operations, management and decisions.

37 -

The company shall respect the employee representatives' rights to bargain for the working conditions, and shall provide the employees with necessary information and hardware equipment, in order to improve the negotiation and cooperation among employers, employees and employee representatives. The company shall, by reasonable means, inform employees of operation changes that might have material impacts.

Article 23

The company shall take responsibility for its products and services, and take marketing ethics seriously. In the process of research and development, procurement, production, operations, and services, the company shall ensure the transparency and safety of its products and services. The company further shall establish and disclose policies on consumer rights and interests, and enforce them in the course of business operations, in order to prevent the products or services from adversely impacting the rights, interests, health, or safety of consumers.

Article 23-1

The company is advised to treat customers or consumers of its products or services in a fair and reasonable manner, including according to the following principles: fairness and good faith in contracting, duty of care and fiduciary duty, truthfulness in advertising and soliciting, fitness of products or services, notification and disclosure, commensuration between compensation and performance, protection of the right to complain, professionalism of salespersons etc. The company shall also develop the relevant strategies and specific measures for implementation.

Article 24

The company shall ensure the quality of its products and services by following the laws and regulations of the government and relevant standards of its industries.

The company shall follow relevant laws, regulations and international guidelines in regard to customer health and safety and customer privacy involved in, and marketing and labeling of, its products and services and shall not deceive, mislead, commit fraud or engage in any other acts which would betray consumers' trust or damage consumers' rights or interests.

Article 25

The company is advised to evaluate and manage all types of risks that could cause interruptions in operations, so as to reduce the impact on consumers and society.

The company is advised to provide a clear and effective procedure for accepting consumer complaints to fairly and timely handle consumer complaints, shall comply with laws and regulations related to the Personal Information Protection Act for respecting consumers' rights of privacy and shall protect personal data provided by consumers.

Article 26

The company is advised to assess the impact its procurement has on society as well as the environment of the community that it is procuring from, and shall cooperate with its suppliers to jointly implement

38 -

the corporate social responsibility initiative.

The company is advised to establish supplier management policies and request suppliers to comply with rules governing issues such as environmental protection, occupational safety and health or labor rights. Prior to engaging in commercial dealings, the company is advised to assess whether there is any record of a supplier's impact on the environment and society, and avoid conducting transactions with those against corporate social responsibility policy.

When the company enters into a contract with any of its major suppliers, the content should include terms stipulating mutual compliance with corporate social responsibility policy, and that the contract may be terminated or rescinded any time if the supplier has violated such policy and has caused significant negative impact on the environment and society of the community of the supply source.

Article 27

The company shall evaluate the impact of its business operations on the community, and adequately employ personnel from the location of the business operations, to enhance community acceptance. The company is advised to, through equity investment, commercial activities, endowments, volunteering service or other charitable professional services etc., dedicate resources to organizations that commercially resolve social or environmental issues, participate in events held by citizen organizations, charities and local government agencies relating to community development and community education to promote community development.

Article 27-1

In order to enhance the development of culture, the Company is advised to continuously balance resources into cultural art activities or cultural creative industries through donation, sponsorship, investment, procurement, strategic cooperation, voluntary technology services from business or other supporting models.

Chapter 5 Enhancing Disclosure of Sustainable Development Information

Article 28

The company shall disclose information according to relevant laws, regulations and the Corporate Governance Best Practice Principles for TWSE/TPEx listed Companies and shall fully disclose relevant and reliable information relating to its sustainable development initiatives to improve information transparency.

Relevant information relating to sustainable development which the company shall disclose includes:

The policy, systems or relevant management guidelines, and concrete promotion plans for sustainable development initiatives, as resolved by the board of directors.
The risks and the impact on the corporate operations and financial condition arising from exercising corporate governance, fostering a sustainable environment and preserving social public welfare.
Goals and measures for promoting the sustainable development initiatives established by the companies, and performance in implementation.
Major stakeholders and their concerns.
39 -

Disclosure of information on major suppliers' management and performance with respect to major environmental and social issues.
Other information relating to sustainable development initiatives.

Article 29

The company shall adopt internationally widely recognized standards or guidelines when producing sustainability reports, to disclose the status of its implementation of the sustainable development policy. It also is advisable to obtain a third-party assurance or verification for reports to enhance the reliability of the information in the reports. The reports are advised to include:

The policy, system, or relevant management guidelines and concrete promotion plans for implementing sustainable development initiatives.
Major stakeholders and their concerns.
Results and a review of the exercising of corporate governance, fostering of a sustainable environment, preservation of public welfare and promotion of economic development.
Future improvements and goals.

Chapter 6 Supplementary Provisions

Article 30

The company shall at all times monitor the development of domestic and foreign sustainable development standards and the change of business environment so as to examine and improve its established sustainable development framework and to obtain better results from the promotion of the sustainable development policy.

Article 31

The Sustainable Development Best Practice Principles shall be implemented after the Board of Directors' approval and then reported to the shareholders' meeting.

The same procedure shall be followed when the principles have been amended.

These Principles were resolved on December 20, 2013.

The first amendment was made on December 26, 2014.

The second amendment was made on December 15, 2016.

The third amendment was made on May 7, 2020.

The fourth amendment was made on December 21, 2021.

The fifth amendment was made on March 10, 2023.

40 -

Appendix 2

Advanced Optoelectronic Technology Inc.

Articles of Incorporation

Section One – General Provisions

Article 1

The Company shall be incorporated as a company limited by shares under the Company Act of the Republic of China, and its name shall be Advanced Optoelectronic Technology Inc.

Article 2

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

CC01080: Electronic Parts and Components Manufacture
F119010: Wholesale of Electronic Materials
F219010: Retail Sale of Electronic Materials
F401010: International Trade
IZ99990: Other Industrial and Commercial Services. (The research & Test of LD and LED)
I501010: Product Designing
ZZ99999: All business activities that are not prohibited or restricted by law, except those that are subject to special approval

Article 3

The Company is headquartered in Hsinchu County, Taiwan, Republic of China, and shall be free, upon approval of the Board of Directors and government authorities in charge, to set up representative or branch offices at various locations within or outside the territory of the Republic of China, whenever the Company deems it necessary.

Article 4

The Company may provide endorsement or guarantee to others owing to business transactions or investment, but the total amount of guarantee shall not exceed 40% of the Company’s net worth.

Article 5

The total amount of the Company’s investment may be over 40% of the Company’s paid-in capital and the Board of Directors of the Company is authorized to exercise.

Section Two – Capital Stock

Article 6

The total capital stock of the Company shall be in the amount of 2.4 Billion New Taiwan Dollars, divided into 240 million shares at NT$10 par value each share, and may be paid-up in installments in accordance with the resolution of the Board of Directors. Among the above-mentioned 240 million shares, 5 million shares will be reserved for issuing employee stock options.

Article 7

The share certificates of the Company shall all be name-bearing share certificates, and shall be signed

by or affixed with seals of at least three directors, and authenticated by the competent authorities of the Government or the certification organization approved by the competent authorities. The Company may be exempted from printing share certificates if the shares are registered with a centralized securities depository enterprise.

Article 8

All stock processing and related activities shall follow the regulations issued by the Government of Dthe Republic of China.

Article 9

Registration for transfer of shares shall be suspended before the date of annual shareholders’ meeting and any special shareholders’ meeting, or within 5 days before the day on which dividend, bonus, or any other benefit is scheduled to be paid by the Company, in accordance with Article 165 of the Company Act.

Section Three – Shareholders’ Meeting

Article 10

Shareholders’ meetings of the Company are of two types: annual shareholders’ meetings and special shareholders’ meetings. The annual shareholders’ meeting is called by the Board of Directors once per year within six months of the close of the fiscal year, in accordance with Article 172 of the Company Act. The special shareholders’ meeting may be called in accordance with applicable laws and regulations whenever necessary.

The notice of a shareholder’s meeting may, as an alternative, be given by means of electronic transmission, after obtaining a prior consent from the recipient(s) thereof. The above-mentioned notice may be announced in public to the shareholders possessing less than 1,000 shares.

Article 11

If a shareholder is unable to attend a shareholders’ meeting, he/she may appoint a representative to attend it, with a Shareholder Proxy Form issued by the Company, in accordance with Article 177 of the Company Act and the applicable laws or regulations.

Article 12

The shareholders’ meeting shall be presided by the Chairman of the Board of Directors of the Company. In case the Chairman is on leave or otherwise cannot exercise his duty, the proxy shall be acted in accordance with Article 208 of the Company Act.

Article 13

Each shareholder shall have one voting power in respect of each share in his possession, but the shares shall have no voting power under limitation or provided for in Article 179, Paragraph 2 of the Company Act.

Article 14

42 -

Except as otherwise provided by other laws or regulations, shareholders’ meetings shall be held if attended by shareholders in person or by proxy representing more than 50% of the total issued and outstanding capital stock of the Company, and resolutions shall be adopted at the meeting with the concurrence of a majority of the votes held by shareholders present at the meeting.

Article 14-1

For the issuance of employee stock option of the Company at a price lower than the market price, such issuance shall be adopted by two-thirds of the voting rights exercised by the shareholders present at the shareholders’ meeting who represent a majority of the outstanding shares of the company.

If the Company transfers the buyback shares to its employees at a price lower than average price of actual buyback price, such transfer shall be adopted by two-thirds of the voting rights exercised by the shareholders present at the shareholders’ meeting who represent a majority of the outstanding shares of the company.

Article 15

Shareholders of the Company can vote through written papers or the electronic voting system, the details of which shall be handled in accordance with relevant laws and regulations of the Republic of China.

The resolutions of the shareholders' meeting shall be recorded in the minutes, which shall be affixed with the signature or seal of the Chairman of the meeting. The minutes shall be kept and distributed to all shareholders of the Company within 20 days after the close of the meeting, in accordance with Article 183 of the Company Act. The distribution of the minutes of the shareholders' meeting may be effected by means of a public notice in Market Observation Post System.

Section Four – Directors and Audit Committee

Article 16

The Company shall have five to nine directors. The term of office for directors shall be three years, and all directors shall be eligible for re-election. The total number of shares that all directors shall hold should be in accordance with the requirements of the competent authorities. In the election of directors of the Company, the single recorded cumulative voting system is implemented. Each share shall have voting rights equivalent to the number of seats to be elected, and such voting rights can be combined to vote for one person, or be divided to vote for several persons; the candidate who receive more votes will win the seat of directors. If any necessary to amend the voting system, the causes or subjects to be described and the essential contents shall be explained in the notice to convene a meeting of shareholders in accordance with Article 172 of the Company Act.

The election of the Company’s directors shall be conducted in accordance with Article 192-1 of the Company Act under the system of nomination of candidates, and the directors shall be elected by shareholders’ meeting from the roster of the candidates.

Article 16-1

Among the aforesaid directors in Article 16, there are at least three of which shall be independent directors, and not less than one-third of the total number of directors.

The relevant professional qualifications, restrictions on shareholdings, concurrent positions held, method of nomination, and other matters for compliance with respect to Independent Directors shall be governed by the relevant laws and regulations of the Republic of China.

Article 16-2

Directors may be notified of the Board of Directors meeting via written notices, fax, or email in accordance with Article 204 of the Company Act.

Article 16-3

The Company establishes audit committee according to Article 14-4 of the Securities and Exchange Act and the Committee shall be composed of all independent directors. It shall not be fewer than three persons in number, one of whom shall be the convener, and at least one of whom shall have accounting or financial expertise.

Article 17

When the number of vacancies in the Board of Directors of the Company equals to one third of the total number of directors, the Board of Directors shall call a shareholders’ meeting to elect succeeding directors to fill the vacancies according to Article 201 of Company Act. The expiration of the term of office of new directors shall be the same as the old ones.

Article 18

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

Article 19

The Board of Directors shall be composed of the entire directors. The Directors shall elect from among themselves a chairman of the Board of Directors by a majority vote in a meeting attended by over two-thirds of the Directors. The Chairman of the Board of Directors shall have the authority to act in accordance with Laws, Articles of Incorporation, resolutions of shareholders’ meetings and the meetings of the Board of Directors.

Article 20

The Company’s business principles and other important items shall be acted in accordance with any resolution adopted by the meetings of the Board of Directors. Except the first meeting of each term of the board of directors convened by the director who received a ballot representing the largest number of votes at the election of directors, in accordance with Article 203 of Company Act, meetings of the Board of Directors shall be convened by the Chairman of the Board of Directors, and the Chairman shall preside at the meeting of the Board of Directors. In case the Chairman is on leave or otherwise

44 -

cannot exercise his duty, the Chairman shall appoint a director to act as his deputy; otherwise the other Directors shall elect from among themselves a Chairman to preside over the meeting of the Board of Directors.

Article 21

Except as otherwise provided in the Company Act, a meeting of the Board of Directors shall be held if attended by a majority or more of total Directors and resolutions shall be adopted with the concurrence of the majority or more of the Directors present at the meeting. In case a director is unable to attend the meeting of the Board of Directors for any cause, he may appoint another director to attend the meeting of the Board of Directors in his/her behalf. In case a director appoints another director to attend a meeting of the Board of Directors in his/her behalf, he/she shall, in each time, issue a written proxy and state therein the scope of authority with reference to the subjects to be discussed at the meeting. A director may accept the appointment to act as the proxy referred to in the preceding paragraph of one other director only.

Article 22

Resolutions adopted at a meeting of the Board of Directors shall be recorded in the minutes, which shall be affixed with the signature or seal of the Chairman of the meeting and shall be distributed to all directors of the Company within 20 days after the close of the meeting. The minutes of the board of directors shall record the date and place of the meeting, the name of the chairman, the method of adopting resolutions, and a summary of the essential points of the proceedings and the results of the meeting. The minutes, the attendance book and the proxies shall be kept by the Company.

Article 23

Deleted

Article 24

The remuneration of directors shall be determined by the Board of Directors according to their participation level and contribution value, and shall be compared with the standard of the same industry.

If the Director(s) also serve(s) other position(s) in the Company, his/her compensation for such duties shall be authorizes to the General Manager by the shareholders' meetings to handle in accordance with the internal rules.

The Board of Directors is authorized to purchase liability insurance for its directors within the term of office.

Section Five – Managers and Employees

Article 25

The Company may appoint one or more managers, and the appointment, discharge or the remuneration of the manager(s) shall be decided in accordance with Article 29 of the Company Act.

Article 26

The Company may hire important employees to implement the resolution of the meeting of the Board of the Directors in accordance with Article 21 of Articles of Incorporation.

Section Six – Finance

Article 27

After the end of each fiscal year, the following reports shall be prepared by the Board of Directors, be audited and signed by the Audit Committee 30 days before the shareholders’ meeting and be submitted to the shareholders’ meeting for acceptance.

Business Report.
Financial Statements.
Proposals for earning distribution or deficit compensation.

Article 28

If there is any profit for a specific fiscal year, the Company shall allocate not less than 5% of the profit as employees’ compensation, of which the employee’s amount not less than 25% shall be allocated as grassroots employees’ compensation and shall allocate not more than 0.1% of the profit as remuneration to Directors, provided that the Company’s accumulated losses shall have been covered in advance.

Employee’s and grassroots employee’s compensation is distributed in the form of shares or cash, and employees qualified to receive such compensation may include employees from affiliates companies who meet certain qualification. Those proposals shall be adopted by the Board of Directors by a majority vote in a meeting attended by over two-thirds of the Directors and shall be reported in the shareholder’s meeting.

If there is any profit in the annual financial statements of the Company, such profit shall be distributed in the following orders:

Reserve for tax payments.
Offset accumulated losses in previous years, if any.
Legal reserve, which is 10% of leftover profits. However, this restriction does not apply in the event that the amount of the accumulated legal reserve equals or exceeds the Company’s total capital stock.
Allocate or reverse special reserves as required by Article 41 of Securities and Exchange Act.
The remaining net profits and the retained earnings from previous years will be allocated as shareholders’ dividends. The Board of Directors will prepare a distribution proposal and submit the proposal to the shareholders’ meeting for review and approval by a resolution.

The dividend policy shall take the factors into account such as future development, stable financial structure and shareholders’ benefits, and the allocation of dividends shall be paid at a rate not less than 20% of the current year’s distributable earnings; however if the distributable earnings are less than 1% of the paid-in capital, the Company may resolve to transfer the entire amount to retained earnings without distribution. Dividends to shareholders may be distributed in cash or in stock, and the stock dividends shall not be higher than half of the total dividends to shareholders.

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Section Seven – Supplementary Provisions

Article 29
Deleted

Article 30
For matters not provided in the Articles of Incorporation, it shall be handled in accordance with the Company Act and other related laws of the Republic of China.

Article 31
These Articles of Incorporation were resolved on September 17, 1999.
The first amendment was made on November 5, 1999.
The second amendment was made on January 18, 2000.
The third amendment was made on February 13, 2001.
The fourth amendment was made on August 23, 2002.
The fifth amendment was made on June 27, 2003.
The sixth amendment was made on November 28, 2003.
The seventh amendment was made on June 30, 2004.
The eighth amendment was made on June 30, 2004.
The ninth amendment was made on June 30, 2005.
The tenth amendment was made on June 30, 2005.
The eleventh amendment was made on May 16, 2006.
The twelfth amendment was made on May 16, 2006.
The thirteenth amendment was made on February 7, 2007.
The fourteenth amendment was made on February 7, 2007.
The fifteenth amendment was made on June 29, 2007.
The sixteenth amendment was made on June 27, 2008.
The seventeenth amendment was made on May 22, 2009,
The eighteenth amendment was made on June 22, 2010.
The nineteenth amendment was made on June 26, 2012.
The twentieth amendment was made on April 23, 2013.
The twenty-first amendment was made on June 12, 2014.
The twenty-second amendment was made on June 24, 2016.
The twenty-third amendment was made on June 22, 2018.
The twenty-forth amendment was made on July 20, 2021.
The twenty-fifth amendment was made on June 19, 2025.

Advanced Optoelectronic Technology Inc

Chairman: Fang, Jung-Hsi

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Appendix 3

Advanced Optoelectronic Technology Inc.

Rules of Procedure for Shareholders' Meetings

Article 1

In order to establish a good governance system for the shareholders' meeting of the Company, to construct supervision capabilities and to intensify management function, these Rules are adopted in accordance with the Company Act and related laws of the Republic of China.

Article 2

Shareholders' Meetings of the Company (the "Meetings") shall be conducted in accordance with these Rules of Procedures for Shareholders' Meetings, except as otherwise provided in laws or the Articles of Incorporation.

Article 3

(Convening the Meetings and Meeting notices)

3.1 Unless otherwise provided by laws or regulations, the Meetings shall be convened by the Board of Directors.

3.2 A notice to convene an annual shareholders' meeting or a special shareholders' meeting, shall be given to each shareholder in accordance with Article 172 of the Company Act. The above-mentioned notice may be announced in public to the shareholders possessing less than 1,000 shares no later than 30 days prior to the date of the annual shareholders' meeting and no later than 15 days prior to the date of the special shareholders' meeting.

3.3 The Company shall prepare electronic versions of the Meeting notice and proxy forms, and the origins and explanatory materials relating to all proposals, including proposals for ratification, matters for deliberation, or the election or dismissal of directors, and upload them to the Market Observation Post System (MOPS) 30 days before the date of a annual shareholders' meeting or 15 days before the date of a special shareholders' meeting. The Company shall prepare electronic versions of the meeting agenda and supplemental materials and upload them to the MOPS 21 days before the date of an annual shareholders' meeting or 15 days before the date of a special shareholders' meeting. In addition, 15 days before the date of the Meeting, the Company shall also prepare the meeting agenda and supplemental materials and made them available for review by shareholders at any time. These agenda and materials shall also be displayed at the Company and the professional shareholder services agent designated thereby and shall be distributed on-site at the meeting.

3.4 The reasons for convening a meeting shall be specified in the meeting notice and public announcement. With the consent of the addressee, the meeting notice may be given in electronic form.

3.5 Election or dismissal of directors, amendments to the articles of incorporation, reduction of capital, application for the approval of ceasing its status as a public company, approval of competing with the company by directors, surplus profit distributed in the form of new shares, reserve distributed

48 -

in the form of new shares, the dissolution, merger, or demerger of the company, or any matter under Article 185, paragraph 1 of the Company Act, shall be set out and the essential contents above should be explained in the notice of the reasons for convening the Meeting. None of the above matters may be raised by an extraordinary motion. The major contents may be posted in the nominated website and the website shall be specified in the meeting notice.

Where re-election of all directors as well as their inauguration date is stated in the notice of the reasons for convening the Meeting, such inauguration date may not be altered by any extraordinary motion or otherwise in the same meeting after the completion of the re-election in said meeting.

3.6 Any shareholder holding one percent or more of the total number of issued shares may submit to the Company a proposal for discussion at an annual shareholders' meeting. The number of items proposed is limited to one only, and no proposal containing more than one item will be included in the meeting agenda. The Board of Directors may put the shareholders' proposal, which urges the Company to promote public interests or fulfill its social responsibilities, into the meeting agenda. When the circumstances of any subparagraph of Article 172-1, paragraph 4 of the Company Act apply to a proposal put forward by a shareholder, the Board of Directors may exclude it from the agenda.

3.7 Prior to the book closure date before a general shareholders' meeting being held, the Company shall publicly announce its acceptance of shareholders' proposals in writing or electronically, and the location and time period for their submission; the period for submission of shareholders' proposals may not be less than 10 days.

3.8 Shareholder-submitted proposals are limited to 300 words, and no proposal containing more than 300 words will be included in the meeting agenda. The shareholder making the proposal shall be present in person or by proxy at the Meeting and take part in discussion of the proposal.

3.9 Prior to the date for issuance of notice of a Meeting, the Company shall inform the shareholders who submitted proposals of the proposal screening results, and shall list in the meeting notice the proposals that conform to the provisions of this article. At the Meeting the Board of Directors shall explain the reasons for exclusion of any shareholder's proposals in the agenda.

Article 4

For each meeting, a shareholder may appoint a proxy to attend the meeting by providing the proxy form issued by the Company and stating the scope of the proxy's authorization. A shareholder may issue only one proxy form and appoint only one proxy for any given meeting, and shall deliver the proxy form to the Company five days before the date of the meeting. When duplicate proxy forms are delivered, the one received earlier shall prevail, unless a declaration is received to cancel the previous proxy appointment. After a proxy form has been delivered to the Company, if the shareholder intends to attend the meeting in person or to exercise voting rights by correspondence or electronically, a written notice of proxy cancellation shall be submitted to the Company two business days before the meeting date. If the cancellation notice is submitted after that time, votes cast at the meeting by the proxy shall prevail.

Article 5

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(Principles determining the time and place of a meeting)

The venue for a meeting shall be the premises of the Company, or a place easily accessible to shareholders and suitable for a meeting. The meeting may begin no earlier than 9 a.m. and no later than 3 p.m. Full consideration shall be given to the opinions of the independent directors with respect to the place and time of the meeting.

Article 6

(Registration and Preparation of documents such as the attendance book)

The Company shall specify in its meeting notices the time during which attendance registrations for shareholders will be accepted, the place to register for attendance, and other matters for attention.

The time during which shareholder attendance registrations will be accepted, as stated in the preceding paragraph, shall be at least 30 minutes prior to the time the meeting commences; the place at which attendance registrations are accepted shall be clearly marked and a sufficient number of suitable personnel shall be assigned to handle the registrations.

Shareholders and proxies (collectively " shareholders") shall attend the meetings based on attendance cards, sign-in cards, or other certificates of attendance. The Company may not arbitrarily add requirements for other documents beyond those showing eligibility to attend presented by shareholders. Solicitors soliciting proxy forms shall also bring identification documents for verification.

The Company shall furnish the attending shareholders with an attendance book to sign, or attending shareholders may hand in a sign-in card in lieu of signing in.

The Company shall furnish attending shareholders with the meeting agenda book, attendance card, speaker's slips, voting slips, and other meeting materials. Where there is an election of directors, pre-printed ballots shall also be furnished.

When the government or a juristic person is a shareholder, it may be represented by more than one representative at a meeting. When a juristic person is appointed to attend as proxy, it may designate only one person to represent it in the meeting.

Article 7

(The chair and non-voting participants of a meeting)

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

When a managing director or a director serves as chair, as referred to in the preceding paragraph, the managing director or director shall be one who has held that position for six months or more and who understands the financial and business conditions of the Company. The same shall be true for a

50 -

representative of a juristic person director that serves as chair.

It is advisable that the meetings convened by the Board of Directors be chaired by the chairperson of the Board in person and attended by a majority of the directors, and at least one member of each functional committee on behalf of the committee. The attendance shall be recorded in the meeting minutes.

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

The Company may appoint its attorneys, certified public accountants, or related persons to attend a meeting in a non-voting capacity.

Article 8

(Documentation of a meeting by audio or video)

The Company shall make an audio and video recording of the proceedings of the meeting, and the recorded materials of the preceding paragraph shall be retained for at least one year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the recording shall be retained until the conclusion of the litigation.

Article 9

9.1 Attendance at the meetings shall be calculated based on numbers of shares. The number of shares in attendance shall be calculated according to the shares indicated by the attendance book and sign-in cards handed in, plus the number of shares whose voting rights are exercised by correspondence or electronically.

9.2 The chair shall call the meeting to order at the appointed meeting time. However, when the attending shareholders do not represent a majority of the total number of issued shares, the chair may announce a postponement, provided that no more than two such postponements, for a combined total of no more than one hour, may be made. If the quorum is not met after two postponements and the attending shareholders still represent less than one third of the total number of issued shares, the chair shall declare the meeting adjourned.

9.3 If the quorum is not met after two postponements as referred to in the preceding paragraph, but the attending shareholders represent one third or more of the total number of issued shares, a tentative resolution may be adopted pursuant to Article 175, paragraph 1 of the Company Act; all shareholders shall be notified of the tentative resolution and another meeting shall be convened within one month. When, prior to the conclusion of the meeting, the attending shareholders represent a majority of the total number of issued shares, the chair may resubmit the tentative resolution for a vote by the meeting pursuant to Article 174 of the Company Act.

Article 10

(Discussion of Proposals)

10.1 If a meeting is convened by the Board of Directors, the meeting agenda shall be set by the Board of Directors. Votes shall be cast on each separate proposal in the agenda (including extraordinary

51 -

motions and amendments to the original proposals set out in the agenda). The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution of the meeting.

10.2 The provisions of the preceding paragraph apply mutatis mutandis to a meeting convened by a party with the power to convene that is not the Board of Directors.

10.3 The chair may not declare the meeting adjourned prior to completion of deliberation on the meeting agenda of the preceding two paragraphs (including extraordinary motions), except by a resolution of the meeting. If the chair declares the meeting adjourned in violation of the rules of procedure, the other members of the Board of Directors shall promptly assist the attending shareholders in electing a new chair in accordance with statutory procedures, by agreement of a majority of the votes represented by the attending shareholders, and then continue the meeting.

10.4 The chair shall allow ample opportunity during the meeting for explanation and discussion of proposals and of amendments or extraordinary motions put forward by the shareholders; when the chair is of the opinion that a proposal has been discussed sufficiently to put it to a vote, the chair may announce the discussion closed, call for a vote, and schedule sufficient time for voting.

Article 11

(Shareholder’s speech)

11.1 Before speaking, an attending shareholder must specify on a speaker's slip the subject of the speech, his/her shareholder account number (or attendance card number), and account name. The order in which shareholders speak will be set by the chair.

11.2 A shareholder in attendance who has submitted a speaker's slip but does not actually speak shall be deemed to have not spoken. When the content of the speech does not correspond to the subject given on the speaker's slip, the spoken content shall prevail.

11.3 Except with the consent of the chair, a shareholder may not speak more than twice on the same proposal, and a single speech may not exceed 5 minutes. If the shareholder's speech violates the rules or exceeds the scope of the agenda item, the chair may terminate the speech.

11.4 When an attending shareholder is speaking, other shareholders may not speak or interrupt unless they have sought and obtained the consent of the chair and the shareholder that has the floor; the chair shall stop any violation.

11.5 When a juristic person shareholder appoints two or more representatives to attend a meeting, only one of the representatives appointed may speak on the same proposal.

11.6 After an attending shareholder has spoken, the chair may respond in person or direct relevant personnel to respond.

Article 12

(Calculation of voting shares)

12.1 Voting at a meeting shall be calculated based on the number of shares.

12.2 With respect to resolutions of the meetings, the number of shares held by a shareholder with no voting rights shall not be calculated as part of the total number of issued shares.

12.3 When a shareholder is an interested party in relation to an agenda item, and there is the likelihood

52 -

that such a relationship would prejudice the interests of the Company, that shareholder may not vote on that item, and may not exercise voting rights as proxy for any other shareholder.

12.4 The number of shares for which voting rights may not be exercised under the preceding paragraph shall not be calculated as part of the voting rights represented by attending shareholders.

12.5 With the exception of a trust enterprise or a shareholder services agent approved by the competent securities authority, when one person is concurrently appointed as proxy by two or more shareholders, the voting rights represented by that proxy may not exceed three percent of the voting rights represented by the total number of issued shares. If that percentage is exceeded, the voting rights in excess of that percentage shall not be included in the calculation.

Article 13

13.1 A shareholder shall be entitled to one vote for each share held, except when the shares are restricted to shares under Article 179, paragraph 2 of the Company Act.

13.2 When the Company holds a meeting, it shall adopt exercise of voting rights by electronic means and may adopt exercise of voting rights by correspondence.

13.3 A shareholder exercising voting rights by correspondence or electronic means will be deemed to have attended the meeting in person, but to have waived his/her rights with respect to the extraordinary motions and amendments to original proposals of that meeting.

13.4 A shareholder intending to exercise voting rights by correspondence or electronic means under the preceding paragraph shall deliver a written declaration of intent to the Company two days before the date of the meeting. When duplicate declarations of intent are delivered, the one received earlier shall prevail, except when a declaration is made to cancel the earlier declaration of intent.

13.5 After a shareholder has exercised voting rights by correspondence or electronic means, in the event the shareholder intends to attend the meeting in person, a written declaration of intent to retract the voting rights already exercised under the preceding paragraph shall be made known to the Company, by the same means by which the voting rights were exercised, two business days before the date of the meeting. If the notice of retraction is submitted after that time, the voting rights already exercised by correspondence or electronic means shall prevail. When a shareholder has exercised voting rights both by correspondence or electronic means and by appointing a proxy to attend a meeting, the voting rights exercised by the proxy in the meeting shall prevail.

13.6 Except as otherwise provided in the Company Act or the Articles of Incorporation, the passage of a proposal shall require an affirmative vote of a majority of the voting rights represented by the attending shareholders.

13.7 When there is an amendment or an alternative to a proposal, the chair shall present the amended or alternative proposal together with the original proposal and decide the order in which they will be put to a vote. When any one among them is passed, the other proposals will then be deemed rejected and no further voting shall be required.

13.8 Vote monitoring and counting personnel for the voting on a proposal shall be appointed by the chair, provided that all monitoring personnel shall be shareholders of the Company. Vote

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

Article 14

(Election of directors)

14.1 The election of directors at a meeting shall be held in accordance with the applicable election and appointment rules adopted by the Company, and the voting results shall be announced on-site immediately, including the names of those elected as directors and the numbers of votes with which they were elected.

14.2 The ballots for the election referred to in the preceding paragraph shall be sealed with the signatures of the monitoring personnel and kept in proper custody for at least one year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the ballots shall be retained until the conclusion of the litigation.

Article 15

15.1 Matters relating to the resolutions of a meeting shall be recorded in the meeting minutes. The meeting minutes shall be signed or sealed by the chair of the meeting and a copy shall be distributed to each shareholder within 20 days after the conclusion of the meeting. The meeting minutes may be produced and distributed in electronic form.

15.2 The Company may distribute the meeting minutes of the preceding paragraph by means of a public announcement according to the Article 183 of the Company Act.

15.3 The meeting minutes shall accurately record the year, month, day, and place of the meeting, the chair's full name, the methods by which resolutions were adopted, and a summary of the deliberations and their voting results (including the number of voting rights), and disclose the number of voting rights won by each candidate in the event of an election of directors. The minutes shall be retained for the duration of the existence of the Company.

Article 16

(Public disclosure)

16.1 On the day of a meeting, the Company shall compile in the prescribed format a statistical statement of the number of shares obtained by solicitors through solicitation, the number of shares represented by proxies and the number of shares represented by shareholders attending the meeting by correspondence or electronic means, and shall make an express disclosure of the same at the place of the meeting.

16.2 If matters put to a resolution at a meeting constitute material information under applicable laws or regulations or under Taiwan Stock Exchange Corporation regulations, the Company shall upload the content of such resolution to the MOPS within the prescribed time period.

Article 17

(Maintaining order at the meeting place)

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17.1 Staff handling administrative affairs of a meeting shall wear identification cards.
17.2 The chair may direct the proctors or security personnel to help maintain order at the meeting place.
17.3 At the place of a meeting, if a shareholder attempts to speak through any device other than the public address equipment set up by the Company, the chair may prevent the shareholder from doing so.
17.4 When a shareholder violates the rules of procedure and defies the chair's correction, obstructing the proceedings and refusing to heed calls to stop, the chair may direct the proctors or security personnel to escort the shareholder from the meeting.

Article 18

(Recess and resumption of a meeting)

18.1 When a meeting is in progress, the chair may announce a break based on time considerations. If a force majeure event occurs, the chair may rule the meeting temporarily suspended and announce a time when, in view of the circumstances, the meeting will be resumed.
18.2 If the meeting venue is no longer available for continued use and not all of the items (including extraordinary motions) on the meeting agenda have been addressed, the meeting may adopt a resolution to resume the meeting at another venue.
18.3 A resolution may be adopted at a meeting to defer or resume the meeting within five days in accordance with Article 182 of the Company Act.

Article 19

The procedures, proposals, the methods by which resolutions were adopted and other related affairs of the meetings, shall be conducted in accordance with these Rules of Procedures for shareholders' meetings. Except above-mentioned affairs, other items shall be followed by the chair's adjudication except as otherwise specifically provided in laws or the Articles of Incorporation.

Article 20

These Rules shall take effect after having been submitted to and approved by a shareholders meeting. Subsequent amendments thereto shall be effected in the same manner.

Article 21

These Rules of Procedure for Shareholders Meetings were resolved on August 23, 2002.

The first amendment was made on May 16, 2006.
The second amendment was made on June 29, 2007.
The third amendment was made on June 26, 2012.
The fourth amendment was made on April 23, 2013.
The fifth amendment was made on September 25, 2013.
The sixth amendment was made on June 12, 2014.
The seventh amendment was made on June 24, 2015.
The eighth amendment was made on June 19, 2020.

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Appendix 4

Advanced Optoelectronic Technology Inc.

Shareholdings of Directors

Date: Apr. 27, 2026

Title	Name	Shares
Chairman	Fang, Jung-Hsi	1,007,000
Director	Chuang, Hong-Jen	3,206,000
Director	Chang, Deng-Kai	60,999
Independent Director	Liu, Shi-Heh	0
Independent Director	Yang, Chia-Wen	0
Independent Director	Charles W. Tu	0
Independent Director	Wang, Shu-Lan	0
Holding of all directors (independent directors not included)		4,273,999
Holding of all directors		4,273,999

NOTE :

The paid-in capital of the company is NT$1,445,480,000. The total common shares outstanding is 144,548,000 shares.
According to Article 26 of Securities and Exchange Act and Rules and Review Procedures for Director and Supervisor Share Ownership Ratios at Public Companies, the minimum required shareholding of all directors is 8,672,880 shares. If the independent directors exceed one-half of the total director seats, and an audit committee has been established in accordance with the Act, the provisions on the minimum percentage requirements for the shareholding of all directors shall not applied.

AI assistant

AOT — AGM Information 2026

52326_rns_2026-05-25_1c2004c2-857a-4838-b4e4-0f37604f16eb.pdf

Advanced Optoelectronic Technology Inc.

Procedure of 2026 Annual Shareholders’ Meeting

II. Approval Items

III. Extemporary and Motions

IV. Adjournment

Advanced Optoelectronic Technology Inc. 2025 Business Report

Advanced Optoelectronic Technology Inc.

Audit Committee’s Review Report

Advanced Optoelectronic Technology Inc.

Audit opinion

Basis for audit opinion

Key audit matters

Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements

Audit opinion

Basis for audit opinion

Key audit matters

Inventory valuation

Description of matters

Corresponding audit procedures

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

Auditor's Responsibilities for the Audit of the Parent Company Only Financial Statements

Advanced Optoelectronic Technology Inc.

Advanced Optoelectronic Technology Inc.

Advanced Optoelectronic Technology Inc.

Sustainable Development Best Practice Principles

(Before Amendment)

Chapter 1 General Principles

Article 1

Article 2

Article 3

Article 4

Article 5

Chapter 2 Exercising Corporate Governance

Article 6

Article 7

Article 8

Article 9

Article 10

Chapter 3 Fostering a Sustainable Environment

Article 11

Article 12

Article 13

Article 14

Article 15

Article 16

Article 17

Chapter 4 Preserving Public Welfare

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

Article 23-1

Article 24

Article 25

Article 26

Article 27

Article 27-1

Chapter 5 Enhancing Disclosure of Sustainable Development Information

Article 28

Article 29

Chapter 6 Supplementary Provisions

Article 30

Article 31

Advanced Optoelectronic Technology Inc.

Article 1

Article 2

Article 3

Article 4

Article 5

Section Two – Capital Stock

Article 6

Article 7

Article 8

Article 9

Section Three – Shareholders’ Meeting

AOT AGM Information 2026