Stock Code: 2033

CHIA TA WORLD CO., LTD.

Handbook for the 2026 Annual Meeting of Shareholders

MEETING TIME: 9:00 A.M. on Thursday, June 18, 2026

PLACE: Meeting Room No 1. in No 1. Factory in Yongkang (No. 2, Yongyun 5th Road, Yongkang District, Tainan City 710, Taiwan (R.O.C.))

I. Meeting Procedure 03
II. Meeting Agenda 04
III. Report Items 05
1. 2025 Business Report. 05-08
2. Audit Committee’s Review of the 2025 Financial Statements. 09
3. Report on the Distribution of 2025 Employees’ Compensation and Directors’ Remuneration. 10
IV. Ratification Items 11
1. 2025 Business Report and Financial Statements. 11
2. 2025 Earnings Distribution Proposal 12
V. Questions and Motions 12
VI. Adjournment 12

Attachment Independent Audit Reports and 2025 Financial Statement
13-20

Appendix 1. Articles of Incorporation
21-25

Appendix 2. Rules of Procedure for Shareholders’ Meetings
26-31

Appendix 3. Current Shareholding of Directors
26-31

Appendix 4. Other Disclosures
32

Chia Ta World Co., Ltd.

Procedure for the 2026 Annual Meeting of Shareholders

Time: 9:00 A.M. on Thursday, June 18, 2026

Place: Meeting Room No 1. in No 1. Factory in Yongkang (No. 2, Yongyun 5th Road, Yongkang District, Tainan City 710, Taiwan (R.O.C.))

I. Call the Meeting to Order
II. Chairperson Remarks
III. Report Items
IV. Ratification Items
V. Questions and Motions
VI. Adjournment

Chia Ta World Co., Ltd.
Year 2026
Agenda of Annual Meeting of Shareholders

Form of Shareholders’ Meeting: Physical
Time: 9:00 A.M. on Thursday, June 18, 2026
Place: Meeting Room No 1. in No 1. Factory in Yongkang (No. 2, Yongyun 5th Road, Yongkang District, Tainan City 710, Taiwan (R.O.C.))

I. Call the Meeting to Order
II. Chairperson Remarks
III. Report Items
1. Business Report for 2025.
2. Audit Committee’s Review of the 2025 Financial Statements.
3. Report on the Distribution of Employees’ Compensation and Directors’ Remuneration for the Year Ended December 31, 2025.

IV. Ratification Items
1. Business Report and Financial Report for 2025.
2. 2025 Earnings Distribution Proposal.

V. Questions and Motions
VI. Adjournment

Report Items

1. 2025 Business Report

(1). Implementation of the 2025 business plan

Unit: NT$ thousands; Metric Ton

Year Accounting Item	2025	2024	Difference
			Amount	%
Operating Revenue	702,735	577,650	125,085	21.65
Operating Cost	602,689	500,108	102,581	20.51
Gross Profit	100,046	77,542	22,504	29.02
Gross Margin	14.24	13.42	0.81	6.06
Operating Expenses	69,649	61,217	8,432	13.77
Operating Income	30,397	16,325	14,072	86.20
Total Non-Operating Income and Expenses	4,555	3,350	1,205	35.97
Net Income Before Tax	34,952	19,675	15,277	77.65
Net income	28,306	15,722	12,584	80.04
Total Other Comprehensive Income for the period	29,192	14,830	14,362	96.84
Earnings Per Share	0.35	0.19	0.16	84.21
Annual Sales Volume	21,077	16,262	4,815	29.61
Annual Production Output Volume	12,210	12,495	(285)	(2.28)

Reasons for the difference are explained as follows:

The wire rod market picked up slightly in 2025, with sales volume up 4,815 tons from the previous year. The average unit price fell NT$2.18/kg compared to the previous year due to changes in raw material costs and the sales mix; the average cost of goods sold also decreased by NT$2.16/kg. Overall gross profit margin increased by 0.81% as a result of the rise in sales volume.
Operating expenses increased by a total of NT$8,432,000 due to employee salary adjustments in 2025, provisions for directors' and employees' remuneration, and a relative increase in export expenses resulting from higher export volumes.
Foreign exchange gains swung from negative to positive in 2025, up NT$1,525,000, leading to a NT$1,205,000 increase in non-operating income and expenses compared to the previous year.
Even though the average unit price (net of total cost of goods sold) was lower than last year, the 29.61% jump in sales volume more than made up for it. As a result, full-year gross profit rose by NT$22,504,000 compared to the same period last year. With no significant changes in other operating expenses or non-operating income and expenses, full-year net profit after tax increased by NT$12,584,000 compared to 2024.

(2) Analysis of receipts, expenditures:

The Company's receipts and expenditure comparisons for 2025 and 2024 are as follows:

Unit: NT$ thousand

Items	2025	2024	Difference
Net cash inflows (outflows) from operating activities	71,545	73,809	(2,264)
Net cash inflows (outflows) from investing activities	(85,044)	2,103	(87,147)
Net cash inflows (outflows) from financing activities	11,772	(74,572)	86,344

Net cash inflow (outflow) from operating activities: There was no significant difference in net cash inflow from operating activities between 2025 and 2024.
Net cash inflow (outflow) from investing activities: In 2025, the acquisition of property, plant, and equipment, and investment property resulted in a cash outflow of NT$120,885 thousand. After deducting a refund of NT$33,733 thousand from the acquisition of investment property, net cash outflow from investing activities increased by NT$87,147 thousand.
Net cash inflow (outflow) from financing activities: In 2025, due to the payment of cash dividends and increased demand for raw materials and merchandise procurement, short-term borrowings increased, resulting in a net cash inflow from financing activities that was NT$86,344 thousand higher than in 2024.

(3) Analysis of profitability:

Item	2025	2024	Rate in difference
Return on Assets	2.44	1.48	0.96
Return on Equity	2.70	1.52	1.18
Net Profit Margin	4.03	2.72	1.31

Operating revenue for 2025 increased by 21.65%, and gross profit for the year rose by NT$22,504,000, making overall profitability stronger than in 2024.

(4) Research and development work:

Continuously collect, analyze, test, and adjust process data to address factors that may affect product defect rates and material loss rates, thereby improving product quality and yield.
Acquire new wire drawing machines, replace old equipment with more efficient ones, and adjust production lines to increase output and yield while reducing manufacturing costs.
Optimize the pickling process to improve rust removal effectiveness, enhance the fineness of the phosphating coating on wire surfaces and rust resistance, thereby improving the quality and yield of downstream products.
Design a tunnel-type pickling system and upgrade air pollution control equipment to increase exhaust efficiency, improve the working environment, prevent acid leakage, and comply with the latest environmental regulations.
2026 Business Plan

Taiwan's economic development has long depended on exports, making its economic activities highly vulnerable to global economic fluctuations. Taiwan's trade relations with China are also heavily influenced by political factors. Due to the inability to sign more favorable tariff agreements, export costs remain higher compared to other Southeast Asian countries. Additionally, the ongoing tensions between the United States and China, along with the potential conclusion of the Russia-Ukraine war and the Iraq war remain unresolved for now. The international steel market remains uncertain, dragged down by the lack of strong economic recovery in China and the imposition of aggressive reciprocal tariffs by the United States.

In response to these challenges, the Company has formulated the following operational strategies for 2026:

Continue to actively seek sources of raw materials and prioritize purchasing more price-competitive materials, with cost reduction as the main focus.
Implement a product grading system based on customer requirements to meet diverse customer needs.
Invest in new wire drawing machines to enhance product quality and increase production capacity.
Continue upgrading existing equipment and optimizing manufacturing processes to improve output and product quality.
Strengthen customer communication and sales services to boost efforts in securing orders.
Fully implement ISO 9001:2015 to continuously enhance quality and operational effectiveness.
Strengthen relationships with both upstream suppliers and downstream customers to ensure stable raw material supply, consolidate sales channels, and create win-win outcomes.
Improve market responsiveness mechanisms to swiftly adapt to changes in pricing and customer demand, adapting to rapidly changing market conditions and securing orders.
Simplify raw material procurement specifications through process design, reduce obsolete inventory and material lead times, and accelerate delivery.
Strictly control capital expenditures to reduce the Company's debt ratio.

3. The Company's Future Development Strategy, Effect of External Competition, the Legal Environment, and the Overall Business Environment

(1) Future Development Strategy

Raw Materials: To secure raw materials at more competitive prices, our procurement policy involves sourcing from multiple suppliers and comparing prices. We monitor raw material prices and supply-demand fluctuations in a timely manner to mitigate market risks, secure favorable prices, and ensure a stable supply.
Manufacturing Process:

① By strengthening process management and R&D, we will reduce defect rates. We will upgrade equipment at the surface treatment plant to improve pickling quality and environmental conditions, and purchase new wire drawing equipment to enhance wire drawing quality.

② To meet the diverse product needs of our customers, we will utilize raw materials from different sources and fine-tune production processes or conditions to satisfy customer requirements.

Sales: To avoid the risk of excessive market concentration, the Company will continue to develop and deepen its presence in the Japanese, U.S., Chinese, and Southeast Asian markets, effectively expanding its market reach and increasing overall sales performance. By strengthening process management and R&D, we will reduce defect rates. We will upgrade equipment at the surface treatment plant to improve pickling quality and environmental conditions, and purchase new wire drawing equipment to enhance wire drawing quality.
Other: Install approximately 154KW of solar power generation equipment for self-consumption. By generating carbon credits through this system to serve as green energy certificates, this initiative will address future domestic and international carbon tax issues and further advance ESG governance.

(2) Effect of External Competition

Raw material prices are lower and production scales are larger in China and Southeast Asia, so their manufacturing costs for steel wire and cable products are significantly cheaper than in Taiwan. Their quality may not be as consistent as what we offer in Taiwan, but for markets that don't demand high quality, plus the benefits of multilateral trade agreements, their export competitiveness is strong. This has always put pressure on Taiwanese manufacturers like us. So if the external environment shifts, we'll adjust our sales and procurement strategies on the fly (flexible buying and inventory control), manage our raw material stock wisely, and lock in good prices to cushion any impact on the Company.

(3) Legal Environment, and the Overall Business Environment

Regulatory requirements governing the operations of TWSE/TPEx companies are becoming increasingly stringent. The Company will comply with all such regulations as required. Faced with rising operating costs, including employee benefits, higher electricity and fuel prices, waste disposal expenses, and environmental protection expenditures, the Company will continue to adopt flexible production and sales policies to minimize the potential impact of environmental changes on its operations.

With operating revenue growing by 21.65% in 2025 and profitability also improving compared to the same period last year, the Company looks ahead to an ever-changing business environment in 2026. The management team will remain committed to the same proactive and dedicated spirit. With the full support of our shareholders and the guidance of our board of directors, we will continue to improve the Company's revenue and profitability, achieve our goals, and deliver outstanding results once again.

Chairman: WU, TA-HO

Manager: CHEN, ZHENG-PING

Accounting Supervisor: WANG, QIU-YUE

Audit Committee’s Review of the 2025 Financial Statements

Chia Ta World Co., Ltd.

Audit Committee’s Review of the 2025 Financial Statements

The Board of Directors has prepared the Company's 2025 Business Report, Financial Statements, and Earnings Distribution Proposal. The Financial Statements have been audited by NAN TAI UNION & CO., Certified Public Accountants, who have issued an audit report thereon. The aforementioned Business Report, Financial Statements, and Earnings Distribution Proposal have been reviewed by the Audit Committee and found to be in compliance. In accordance with Article 14-4 of the Securities and Exchange Act and Article 219 of the Company Act, we hereby submit this report for your review and approval.

Chia Ta World Co., Ltd.

Audit Committee Convener: HUANG, MING-SHAN

March 10, 2026

Report on the Distribution of 2025 Employees' Compensation and Directors' Remuneration

Explanation:

(1). Pursuant to Article 30 of the Company’s Articles of Incorporation, if the Company records earnings for the year, it shall allocate 1% to 5% of the earnings as employees’ compensation, and no more than 5% as directors’ remuneration.

(2). The Company’s net profit after tax for 2025 was NT$28,305,867. Director remuneration was set at 3.0%, amounting to NT$1,115,484, and employee remuneration was set at 3.0%, amounting to NT$1,115,485, of which 0.5% (NT$185,934) was allocated to frontline employees.

(3). The aforementioned employee compensation and director remuneration will both be paid in cash.

Ratification Items

Proposal: 2025 Business Report and Financial Statements (Proposed by the Board)

Explanation:
1. The 2025 business report and financial statements have been resolved by the Board on March 10, 2026. The financial statements have been sealed by the chairman, manager and accounting supervisor. The independent auditor’s report has been issued by Independent Accountant CHANG, TAI-YUAN and CHANG, MEI-JUNG in NAN TAI UNITED CPAs. (Please refer to pages 12 to 19 in the attachment) The business report and financial statements have been submitted to the Audit Committee for review.
2. The International Auditing and Assurance Standards Board (IAASB) revised the audit report and related bulletins in January 2015. Listed companies have applied the standards starting from the 2016 annual financial statements. The accountants must communicate with the company and disclose “Key Audit Matters (KAM).”
3. For the 2025 financial statements, the key audit matters identified by the accountants include: inventory valuation, impairment of property, plant and equipment, and impairment of investment property. The Company intends to provide supplementary explanation on the aforementioned matters. Please refer to pages 13 to 20 in the attachment.
4. For your ratification.

Resolution:

Proposal: 2025 Earnings Distribution Proposal (Proposed by the Board)

Explanation:
1. In accordance with Article 30-1 of the Company’s Articles of Incorporation, if there is any surplus after the Company closes its books each year, such surplus shall first be used to pay the profit-seeking enterprise income tax in accordance with laws and to offset prior years’ losses. Then 10% of the remaining amount shall be appropriated as legal reserve. However, if the legal reserve has reached the Company’s total capital, this requirement shall not apply. After setting aside or reversing special reserve in accordance with laws and regulations, the remaining earnings, together with the undistributed earnings from the previous year, shall be distributed at a ratio between 50% and 95%. The distribution ratio may be adjusted by a resolution of the shareholders’ meeting based on the Company’s actual profitability and capital needs for the year.
2. The Company’s net income for 2025 was NT$28,305,867, and the distributable earnings amounted to NT$47,264,485, after setting aside a legal reserve of 10%, totaling NT$2,904,607.
3. In order to expand business operations and strengthen working capital, it is proposed that no dividends be distributed. We hereby submit this for discussion.
4. For your ratification.

Chia Ta World Co., Ltd.
Statement of Earnings Distribution
2025
(Unit: NTD$)

Items	Total
Unappropriated earnings at beginning of period	18,218,415
Add: Net profit after tax for 2025	28,305,867
Other comprehensive income (remeasurement of. defined benefit plans)	740,203
Earnings available for distribution	47,264,485
Appropriation items:
Less: Legal reserve set aside	(2,904,607)
Unappropriated earnings at end of period	44,359,878

Chairman: WU, TA-HO Manager: CHEN, ZHENG-PING Accounting Supervisor: WANG, QIU-YUE

Chairman: WU, TA-HO
Manager: CHEN, ZHENG-PING
Accounting Supervisor: WANG, QIU-YUE

Resolution:

Questions and Motions

Adjournment

Attachment

NAN TAI UNION & CO.

CERTIFIED PUBLIC ACCOUNTANTS

12F.-3, No. 153, Sec. 2, Minzu Rd., West Central Dist., Tainan City, Taiwan (R.O.C.)

7F., No. 316, Chuiyang Rd., East Dist., Chiayi City, Taiwan (R.O.C.)

TEL:06-2110566 FAX:06-2242552

E-MAIL : [email protected]

Independent Auditors’ Report

To Chia Ta World Co., Ltd. :

Opinion

We have audited the accompanying financial statements of Chia Ta World Co., Ltd. (the “Company”), which comprise the balance sheets as of December 31, 2025 and 2024, and the statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the financial statements, including a summary of significant accounting policies.

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

Basic for Opinion

We conducted our audits entrusted by the Company 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 Financial Statements section of our report. We are independent of the Company in accordance with The Norm of Professional Ethics for Certified Public Accountant of the Republic of China and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Company’s financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the 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 for the Company’s financial statements for the year ended December 31, 2025 are stated as follows:

Assessment of Inventories

Explanation

As of December 31, 2025, inventories of the Company amounted to NT$199,379 thousand (net of loss for market price decline and obsolete and slow-moving inventories NT$9,394 thousand). Please refer to Notes 4 and 6-4.

The management recognizes the loss for obsolete inventories according to inventory age, obsolete, and quality condition, and assesses the net realizable value of normal products, and recognizes the loss for market price decline inventories by the lower of cost and net realizable value.

Audit Procedures in Response

The main audit procedures performed in respect of the above-mentioned key audit matter are as follows:

We conducted detailed test to the inventory account, to verify the material cost, manual input and administrative expenses have been reasonably allocated to adequate inventory items.
We compared the recent purchase and sales price with the book value of ending inventory on a sample basis, to ensure the inventories are assessed by the lower of cost and net realizable value.
We compared the inventory quantities recorded in ending inventory account with physical inventory list, to verify the existence and completeness of inventory, supervised the stocktaking at the site of counting, and obtained an understanding of the inventory condition, to assess the appropriateness of the allowance for inventory valuation losses to obsolete and damaged inventories.

Impairment of Property, Plant and Equipment

Explanation

As of December 31, 2025, property, plant and equipment of the Company amounted to NT$473,792 thousand, which accounts for 38% of total assets. The Company assesses whether there's impairment indicator of property, plant and equipment on regular basis, based on IAS 36 "Impairment of Assets." The recoverable amount of the cash-generating unit of the assets mentioned involved many assumptions and estimations, and the method of estimation directly affects the recognition of the related amount; therefore, this is one of the key audit matters.

Audit Procedures in Response

The main audit procedures performed in respect of the above-mentioned key audit matter are as follows:

We obtained an understanding of the assessment method of impairment of assets and the related condition of execution.
We assessed the rationality of management's identification of impairment indicators and the appropriateness of the assumptions, including the identification of cash-generating units, cash flow projections, discount rate, etc.

Impairment of Investment Property

Explanation

As of December 31, 2025, property, investment property of the Company amounted to NT$196,879 thousand, which accounts for 16% of total assets. The Company assesses whether there's impairment indicator of investment property by external experts' report. The external experts' estimation to the valuation of assets depends on the choice of valuation method, reference source, etc., and the estimation results affect the recognition of related amount; therefore, this is one of the key audit matters.

Audit Procedures in Response

The main audit procedures performed in respect of the above-mentioned key audit matter are as follows:

We assessed the independence, objectivity, and competency of external experts.
We check the consistency between the schedule of property and the related materials for evaluation provided by the management to the external experts.
We assessed the rationality of the property valuation method that the external experts used.
We check the accuracy of the publicly available information quoted by the external experts.

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

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

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

Those charged with governance (including members of the Audit Committee) are responsible for overseeing the Company’s financial reporting process.

Auditors’ Responsibilities for the Audit of the Financial Statements

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

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

Identify and assess the risks of material misstatement of the 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 from on resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, we are required to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Company to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinion.

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

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

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the 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.

NAN TAI UNION & CO.

CPA : Chang, Tai-yuan

CPA : Chen, Mei-rong

Reference Number of the FSC Approval letter : No. Financial-Supervisory-Securities-Auditing-1010056303 No. Financial-Supervisory-Securities-Auditing-1080337141

March 10, 2026

Chia Ta World Co., Ltd.

Balance Sheets

December 31, 2025 and 2024

Assets		December 31, 2025		December 31, 2024		Liabilities and Equity		December 31, 2025		nds of New Taiwan Dollars December 31, 2024
Code	Items	Amount	%	Amount	%	Code	Items	Amount	%	Amount	%
CURRENT ASSETS							CURRENT LIABILITIES
1100	Cash and cash equivalents (Note 4, 6-1)	$63,333	5	$65,060	5	2100	Short-term borrowings (Note 6-12)	$110,616	9	$81,460	7
1150	Notes receivable, net (Note 4, 6-3)	61,110	5	60,233	5	2120	Financial liabilities at fair value through profit or loss (Note 4, 6-2)	-	-	34	-
1170	Accounts receivable, net (Note 4, 6-3)	106,320	9	90,625	8	2150	Notes payable (Note 4)	6,671	1	7,111	1
1220	Current tax assets (Note 4)	-	-	6	-	2170	Accounts payable (Note 4)	2,764	-	15,850	1
130*	Inventories (Note 4, 6-4)	199,379	16	240,446	20	2200	Other payables (Note 6-13)	31,598	3	30,047	3
1410	Prepayments (Note 6-5)	4,117	-	10,168	1	2230	Current lease liabilities (Note 4, 6-21)	5,399	-	2,523	-
1470	Other current assets	352	-	377	-	2280	Lease liabilities - current (Note 4, 6-9)	1,965	-	271	-
11**	Total current assets	434,611	35	466,915	39	2300	Other current liabilities	489	-	830	-
NON-CURRENT ASSETS							21**	Total current liabilities	159,502	13	138,126
1517	Non-current financial assets measured at fair value through other comprehensive income	85,806	7	85,660	7	NON-CURRENT LIABILITIES
1550	Investments accounted for using equity method (Note 4, 6-7)	2,212	-	2,517	-	2570	Deferred income tax liabilities (Note 4, 6-21)	15,097	1	14,913	1
1600	Property, plant and equipment (Note 4, 6-8, 8)	473,792	38	440,665	37	2580	Non-current lease liabilities (Note 4, 6-9)	3,911	-	1,820	-
1755	Right-of-use assets (Note 4, 6-9)	5,699	-	1,903	-	25**	Total non-current liabilities	19,008	1	16,733	1
1760	Investment Property, net (Note 4, 6-10)	196,879	16	164,882	14	2***	Total liabilities	178,510	14	154,859	13
1840	Deferred income tax assets (Note 4, 6-21)	3,106	-	3,127	-	Equity (Note 6-15)
1975	Net defined benefit assets, non-current (Note 4, 6-14)	8,769	1	7,777	1	Share capital
1990	Other non-current assets (Note 6-11)	24,167	2	24,891	2	3110	Ordinary share (free value per share : NT$10)	806,945	65	806,945	67
15**	Total non-current assets	800,430	65	731,422	61	Capital surplus
						3210	Additional paid-in capital	17,629	2	17,629	2
						3250	Donated assets received	409	-	409	-
						Retained earnings
						3310	Appropriated as legal capital reserve	100,315	8	96,497	8
						3320	Appropriated as special capital reserve	12,003	1	12,003	1
						3350	Unappropriated earnings	47,264	4	38,175	3
						3400	Other equity interests	71,966	6	71,820	6
						3***	Total equity	1,056,531	86	1,043,478	87
	Total assets	$1,235,041	100	$1,198,337	100		Total liabilities and equity	$1,235,041	100	$1,198,337	100

(See accompanying notes and Independent Auditors' Report issued by Nan Tai Union & Co. on March 10, 2026.)

Chairman: Wu, Da-Ho

General Manager: Chen, Jeng Ping

Accounting Officer: Wang, Chiu-yue

Chia Ta World Co., Ltd.

Statements of Comprehensive Income

For the years ended December 31, 2025 and 2024

Expressed in Thousands of New Taiwan Dollars

Code	Items	2025		2024
		Amount	%	Amount	%
4000	Operating revenue
4110	Total sales revenue	$705,808	100	$583,355	101
4170	net : Sales returns	(2,693)	-	(5,688)	(1)
4190	Sales discounts and allowances	(380)	-	(578)	-
4100	Sales revenue, net	702,735	100	577,089	100
4660	Conversion revenue	-	-	561	-
	Operating revenue, net (Note 4, 6-16)	702,735	100	577,650	100
5000	Operating costs (Note 6-4, 6-14, 6-23)	(602,689)	(86)	(500,108)	(87)
5900	Net gross profit	100,046	14	77,542	13
6000	Operating expenses (Note 4, 6-14, 6-23)
6100	Selling expenses	(18,760)	(3)	(15,470)	(3)
6200	Administrative expenses	(50,748)	(7)	(45,747)	(8)
6450	Expected credit losses (reversal gains)	(141)	-	593	-
	Total operating expenses	(69,649)	(10)	(60,624)	(11)
6900	Net operating income	30,397	4	16,918	2
	Non-operating income and expenses
7100	Interest income(Note 6-17)	269	-	522	-
7010	Other income(Note 6-18)	5,233	1	6,029	1
7020	Other gains and losses, net(Note 6-19)	1,110	-	(631)	-
7050	Finance cost(Note 6-20)	(1,752)	-	(2,901)	-
7060	Share of profit or loss of associates accounted for using equity method(Note 4, 6-7)	(305)	-	(262)	-
7000	Total non-operating income and expenses	4,555	1	2,757	1
7900	Profit before tax	34,952	5	19,675	3
7950	Less: Income tax expenses(Note 4, 6-21)	(6,646)	(1)	(3,953)	(1)
8200	Profit	28,306	4	15,722	2
	Other comprehensive income
	Components of other comprehensive income (loss) that will not be reclassified to profit or loss
	Fair Value Through Other Comprehensive Income-Equity Instrument
8316	Unrealized gains (losses) from investments (Note 6-8)	146	-	(2,888)	(1)
8311	Remeasurements of the defined benefit plan(Note 6-8)	925	-	2,495	1
8349	Income tax related to components of other comprehensive income that will not be reclassified to	(185)	-	(499)	-
8300	Other comprehensive income (loss), net of tax	886	-	(892)	-
8500	Total comprehensive income	$29,192	4	$14,830	2
	Earnings per share (NT dollars) (Note 4, 6-22)
9750	Basic earnings per share	$0.35		$0.19
9850	Diluted earnings per share	$0.35		$0.19

(See accompanying notes and Independent Auditors' Report issued by Nan Tai Union & Co. on March 10, 2026.)

Chairman: Wu, Da-Ho

General Manager: Chen, Jeng Ping

Accounting Officer: Wang, Chiu-yue

Chia Ta World Co., Ltd.

Statements of Changes in Equity

For the years ended December 31, 2025 and 2024

Expressed in Thousands of New Taiwan Dollars

Items	Share capital	Capital surplus		Retained earnings			Other equity interests	Total
		Additional paid-in capital	Donated assets received	Appropriated as legal capital reserve	Appropriated as special capital reserve	Unappropriated earnings	Unrealized gain or losses on FVTOCI financial assets
Balance at January 1, 2024	$806,945	$17,629	$409	$96,497	$12,003	($1,528)	$96,693	$1,028,648
Profit	-	-	-	-	-	15,722	-	15,722
Other comprehensive income						1,996	(2,888)	(892)
Disposal of equity instruments at fair value through other comprehensive income	-	-	-	-	-	21,985	(21,985)	-
Balance at December 31, 2024	$806,945	$17,629	$409	$96,497	$12,003	$38,175	$71,820	$1,043,478
Balance at January 1, 2025	$806,945	$17,629	$409	$96,497	$12,003	$38,175	$71,820	$1,043,478
Appropriation and distribution of 2024 earnings
Legal reserve	-	-	-	3,818	-	(3,818)	-	-
Cash dividends	-	-	-	-	-	(16,139)	-	(16,139)
Profit	-	-	-	-	-	28,306	-	28,306
Other comprehensive income	-	-	-	-	-	740	146	886
Balance at December 31, 2025	$806,945	$17,629	$409	$100,315	$12,003	$47,264	$71,966	$1,056,531

(See accompanying notes and Independent Auditors' Report issued by Nan Tai Union & Co. on March 10, 2026.)

Chairman: Wu, Da-Ho

General Manager : Chen, Jeng Ping

Accounting Officer: Wang, Chiu-yue

Chia Ta World Co., Ltd.
Statements of Cash Flows
For the years ended December 31, 2025 and 2024

Items	Expressed in Thousands of New Taiwan Dollars
	2025	2024
Cash flows from operating activities :
Profit before tax	$34,952	$19,675
Adjustments to reconcile profit (loss) :
Income charges (credits) not affecting cash
Depreciation expense	20,828	18,867
Expected credit losses (reversal gains)	141	(593)
Net losses (gains) on financial assets and liabilities at fair value through profit or loss	(34)	34
Interest expense	1,752	2,901
Interest revenue	(269)	(522)
Dividend revenue	(1,845)	(1,730)
Share of Loss (Profit) of Joint Ventures Accounted for Using Equity Mx	305	263
Loss (Gain) from disposal of property, plant and equipment	(233)	0
Loss (Gain) from reversal of non-financial assets' impairment loss	(29)	(114)
Changes in operating assets and liabilities
Notes receivable	(877)	16,299
Accounts receivable	(15,836)	(4,594)
Inventories	41,067	9,247
Prepayments	6,051	3,104
Other current assets	25	(18)
Accrued pension assets, net	(67)	45
Notes payable	(440)	1,518
Accounts payable	(13,086)	5,618
Other payables	2,844	1,876
Other current liabilities	(341)	571
Cash inflow (outflow) generated from operations	74,908	72,447
Interest received	269	522
Dividend received	1,845	1,730
Interest paid	(1,733)	(2,880)
Income tax refunded (paid)	(3,744)	1,990
Net cash provided by operating activities	71,545	73,809
Cash flows from investing activities :
Disposal of financial assets at fair value through other comprehensive income	0	28,041
Acquisition of property, plant and equipment	(55,184)	(1,465)
Disposal of property, plant and equipment	1,384	0
Decrease (Increase) in guaranteed deposits paid	(3,308)	3
Acquisition of investment properties	(65,701)	0
Refund of payment for investment properties	33,733	0
Decrease (Increase) in prepayments for equipment	4,032	(24,476)
Net cash flows used in investing activities	(85,044)	2,103
Cash flows from financing activities :
Increase (Decrease) in short-term borrowings	29,156	(34,134)
Increase in short-term notes payable	15,000	120,000
Decrease in short-term notes payable	(15,000)	(160,000)
Repayment of the principle portion of lease liabilities	(1,245)	(438)
Cash dividends	(16,139)	0
Net cash flows provided by (used in) from financing activities	11,772	(74,572)
Net increase (decrease) in cash and cash equivalents	(1,727)	1,340
Cash and cash equivalents at beginning of period	65,060	63,720
Cash and cash equivalents at end of period	$63,333	$65,060

(See accompanying notes and Independent Auditors' Report issued by Nan Tai Union & Co. on March 10, 2026.)

Chairman: Wu, Da-Ho
General Manager: Chen, Jeng Ping
Accounting Officer: Wang, Chiu-yue

Appendix 1 Chia Ta World Co., Ltd. Articles of Incorporation

Chapter 1 General Provisions

Article 1 The Company shall be incorporated under the Company Act of the Republic of China, and its name shall be 佳大世界股份有限公司 in Chinese and CHIA TA WORLD CO., LTD. in English.

Article 2 The Company operates the following business: :

CA01060 Steel Wires and Cables Manufacturing
CA01020 Iron and Steel Rolling and Extruding
CA01050 Steel Secondary processing
CA02040 Spring Manufacturing
CB01990 Other Machinery Manufacturing
CD01030 Motor Vehicles and Parts Manufacturing
CD01040 Motorcycles and Parts Manufacturing
CD01050 Bicycles and Parts Manufacturing
CN01010 Furniture and Decorations Manufacturing
F113050 Wholesale of Computers and Clerical Machinery Equipment
F118010 Wholesale of Computer Software
I301010 Information Software Services
F113030 Wholesale of Precision Instruments
E605010 Computer Equipment Installation
CC01110 Computer and Peripheral Equipment Manufacturing
CC01040 Lighting Equipment Manufacturing
F119010 Wholesale of Electronic Materials
F113020 Wholesale of Electrical Appliances
CC01080 Electronics Components Manufacturing
CB01020 Affairs Machine Manufacturing
CE01010 General Instrument Manufacturing
CE01030 Optical Instruments Manufacturing
I301020 Data Processing Services
I301030 Electronic Information Supply Services
F401010 International Trade
F105050 Wholesale of Furniture, Bedding Kitchen Utensils and Fixtures
F106010 Wholesale of Hardware
F113010 Wholesale of Machinery
F114030 Wholesale of Motor Vehicle Parts and Motorcycle Parts, Accessories
F114040 Wholesale of Bicycle and Component Parts Thereof
H703090 Real Estate Business
H701010 Housing and Building Development and Rental
J901020 Regular Hotel
ZZ99999 All business activities that are not prohibited or restricted by law, except those that are subject to special approval.

Article 2-1 According to Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies, the Company can make endorsements and guarantees for business needs.

Article 2-2 The total amount of its investments in such other companies may exceed forty percent of the amount of its own paid-up capital which is not restricted by Article 13 in Company Act.

Article 3 The Company shall have its head office in Tainan City, the Republic of China, and may, pursuant to a resolution adopted at the meeting of the board of directors of Directors, set up branch offices within or outside the territory of the Republic of China when deemed necessary.

Article 4 Public announcements of the Company shall be made according to Article 28 of the Company Act.

Chapter 2 Capital Stock

Article 5 The total capital stock of the Company shall be in the amount of NT$1200,000,000, divided into 120,000,000 shares, at NT$10. each, to be issued in installments.

Article 6 The Company’s stock can be issued with signature of the directors who represent the Company, or sealed then approved by law. Non-physical issuance can be issued in uncertificated form.

Article 7 The name, address and seal should be recorded for check, the same also applies to any modification thereof.

Article 8 In the transfer of registered shares, the transferors should transfer the stock by endorsement and the assignees shall sign their names on the stock. The name and address of assignees should be recorded on the shareholder list.

Article 9 The Company's shareholders' services shall be governed by the "Regulations Governing the Administration of Shareholder Services of Public Companies" issued by the securities regulatory authorities.

Article 10 Deleted

Article 11 No share shall be transferred within 60 days prior to the convening date of a regular shareholders' meeting, or within 30 days prior to the convening date of a special shareholders' meeting, or within 5 days prior to the target date fixed by the Company for distribution of dividends, bonus or other benefits.

Chapter 3 Shareholders' Meeting

Article 12 Shareholders meetings of the Company are of two kinds: (1) regular meeting and (2) special meeting. Regular meetings shall be convened at least once a year by the Board of Directors according to the law within six months after close of each fiscal year. Special meetings shall be convened whenever necessary according to the laws and regulations. Special meetings should be convened according to related laws and regulations. The delivery of the shareholders' meeting notice can be done in written or electronic form with the approval of the Company's shareholders. The shareholders' meeting can be done by conference call or other form announced by the Ministry of Economic Affairs.

Article 13 If a shareholder is unable to attend a shareholders' meeting for any reason, he/she may in accordance with Article 177 of the Company Act, appoint a proxy to attend the shareholders' meeting by dealing or signing letter of authorization specified the scope of authorization in accordance with the "Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies" issued by the competent authority.

Article 14 If a shareholders' 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 the vice chairperson shall serve as chair. If both president and vice president are on leave, the chairperson shall appoint one of the directors to act as chair. Where the chairperson does not make such a designation, the directors shall select from among themselves one person to serve as chair.

Article 15 Unless otherwise provided by the act, each shareholder is entitled to one vote for each share held.

Article 16 Unless otherwise provided for in the Company Act, a meeting of shareholders shall proceed only if attended by shareholders representing more than one-half of the total outstanding capital stock of the Company. Resolutions of a shareholders meeting shall be made at the meeting with the concurrence of a majority of the votes held by the shareholders present at the meeting

Article 17 The minutes of the shareholders' meeting shall be prepared, signed or sealed by the chairperson and distributed to the shareholders within 20 days of the meeting. The foregoing minutes may be distributed by public announcement on Market Observation Post System to the shareholders. The meeting minutes of shareholders' meeting 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 results, and shall be retained for the duration of the existence of the Company. The attendance book of the directors and proxy form shall be kept for at least one year. If the shareholders file a lawsuit according to Article 189, the book of shareholder present in the meeting and the letter of authorization of proxy should be preserved until the lawsuit ends.

Article 17-1 The Company shall file resolution to its shareholders' meeting if it decided not to list. During the period of listed and emerged, this article still take effect.

Chapter 4 Board of Directors and Audit Committee

Article 18 The Company shall have nine to fifteen directors who shall be elected by the shareholders' meeting from among the persons with disposing capacity. The term of office of a director shall be three years; he/she may be eligible for re-election.

The aforementioned number of directors shall consist of at least three independent directors and the independent directors shall account for no less than one-fifth of the total number of directors.

The appointment of the boards is done by nomination. The shareholder can elect the board from the list of nominees.

The professional requirements, restrictions on shareholding and concurrent employment, determination of independence, nomination and election as well as other matters to be complied with for independent directors shall be in accordance with relevant laws and regulations.

The Company has set up audit committee and may set up other functional committee.

The Audit Committee shall consist of all independent directors with not less than three members; one of whom shall be the convener and at least one of whom shall have accounting or financial expertise. The duty, organization, exercising power and other matters of compliance should be done according to the relevant regulations and the Company's regulations.

Article 19 When the vacancy of directors reaches one-third, the board of directors shall convene an extraordinary meeting of shareholders within 60 days for by-election, and the term of office shall be limited to make up for the original term.

Article 20 When the term of office of a director expires and no re-election is performed, the term of office shall be extended until the reelected director takes the office.

Article 21 The Directors shall constitute a board of directors and shall elect a chairman from among themselves with the presence of at least two-thirds of the Directors and the consent of a majority of the Directors present. The Directors should execute the business of the company according to laws, Articles of Associations and the resolution do the shareholders' meeting and board meetings.

Article 22 The plan for the Company's operation and other important matters should be resolved by the board. Except for the first meeting of the board of directors of directors should be called by Article 203 in Company Act, a meeting of the board of directors of directors shall be called and chaired by the Chairman. When the Chairman of the board is on leave or for any reason unable to exercise the powers of the chair, the Chairman shall appoint one of the directors to act as chair, or, where the Chairman does not make such a designation, the directors shall select from among themselves one person to serve as chair.

Article 23 Except where otherwise provided by the Company Act, the passage of a proposal at a board meeting shall require the approval of a majority of the directors in attendance at a board of directors meeting attended by a majority of all directors. If attendance in person is not possible, they may appoint another director to attend as their proxy, and give that director a written proxy stating the scope of authorization with respect to the reasons for meeting. However, a proxy may accept a proxy from one person only.

Article 23-1 The board meeting should be held at least once in a quarter and specified in the meeting regulations.

Article 24 Resolutions of the Board of Directors shall be adopted by a majority of the directors at a meeting attended by a majority of the directors. Resolutions adopted at a Board of Directors' meeting shall be recorded in the minutes of the meeting, which shall be affixed with the signature or seal of the chairman of the meeting and shall be kept in the Company and distributed to all directors of the Company within twenty (20) days in electronic form after the close of the meeting. The meeting minutes shall accurately record the methods by which resolutions were adopted. The aforementioned meeting minutes and the attendance book of the directors and proxy form shall be kept for at least one year.

Article 25 The remuneration of the board (including the independent directors) and the salaries of chairman and vice chairman should be paid by considering the benchmark of salaries of comparable and listed companies.

The Company can purchase liabilities insurance for directors (including the independent directors) while performing in professional practice in term of office. The scope of insurance is authorized to be resolved by the board of directors.

Chapter 5 Managers and Employees

Article 26 The Company may have several managers. The appointment and remuneration of managers should abide by Article 29 in the Company Act.

Article 27 The Company may employ consultants or key employees with the approval of the Board of Directors according to Article 23 in the Articles of Association.

Article 28 Deleted

Chapter 6 Final Settlement

Article 29 Upon the close of each fiscal year, the board of directors shall prepare various reports and financial statements, submit them to the regular meeting of shareholders for ratification:

I. Business Report
II. Financial Statements.
III. Proposal for Profit Distribution or Loss Appropriation.

Article 30 In case the Company makes profit during a financial year, the Company should:

Allocate 1% to 5% of such profit as employee compensation; and
Allocate no more than 5% of such profit as directors' remuneration.

However, in case of the accumulated losses, certain profits shall first be reserved to cover them.

Of the aforementioned employee compensation, no less than 0.5% shall be allocated to grassroots employees.

The employee compensation mentioned in the preceding paragraph may be distributed in the form of stock or cash, and the recipients may include employees of the Company's subsidiaries who meet the criteria established by the Board of Directors.

The remuneration for the aforementioned directors can only be paid in cash.

Article 30-1 For surplus after the close of the fiscal year, the Company shall, in accordance with the law, set aside 10% as legal reserve after its taxes have been paid and losses covered. However, when the legal reserve amounts to the Company's paid-in capital, this shall not apply, and the rest may be appropriated or reversed to special reserve according to the laws and regulations. 50% to 95% of the rest together with the undistributed earnings of last year is distributed and the alternation of aforementioned percentage can be resolved by the shareholders' meetings considering the actual profit performance and capital requirement of the year.

In line with long-term operation plans and future capital requirements, if the Company has surplus, the annual distribution of dividend should be no less than 10% of the total amount of dividends, except for the cash dividend is less than $0.1.

If the previous fiscal year's accumulated surplus or the earning after tax isn't enough for accruing same amount of special reserve and deducting before distribution, reverse of distributed surplus should be done if there is reverse of deduction of shareholders' equity.

Chapter 7 Supplementary Provisions

Article 31 The Company's organizational rules and administrative regulations shall be prescribed by the Board of Directors.

Article 32 In regard to all matters not provided for in these Articles of Incorporation, the Company Act and other Legal Provisions of the Republic of China shall govern.

Article 33 Established on April 8, 1973.

The 1st amendment was made on April 5, 1976.

The 2nd amendment was made on April 2, 1977.

The 3rd amendment was made on April 6, 1979.

The 4th amendment was made on September 11, 1982.

The 5th amendment was made on December 10, 1982.

The 6th amendment was made on June 10, 1985.

The 7th amendment was made on July 8, 1988.

The 8th amendment was made on August, 10, 1988.

The 9th amendment was made on November 16, 1992.

The 10th amendment was made on July 24, 1993.

The 11th amendment was made on June 22, 1994.

The 12th amendment was made on June 29, 1995.

The 13th amendment was made on June 29, 1995.

The 14th amendment was made on June 19, 1996.

The 15th amendment was made on June 3, 1997.

The 16th amendment was made on October 27, 1999.

The 17th amendment was made on June 23, 2000.

The 18th amendment was made on June 12, 2001.

The 19th amendment was made on June 24, 2005.

The 20th amendment was made on June 24, 2005.

The 21st amendment was made on June 20, 2006.

The 22nd amendment was made on June 10, 2009.

The 23rd amendment was made on June 25, 2010.

The 24th amendment was made on June 17, 2011.

The 25th amendment was made on June 8, 2012.

The 26th amendment was made on June 20, 2013.

The 27th amendment was made on June 13, 2014.

The 28th amendment was made on June 17, 2016.

The 29th amendment was made on June 22, 2020.

The 30th amendment was made on July 26, 2021.

The 31th amendment was made on June 21, 2022.

The 32nd amendment was made on June, 20, 2024.

The 33rd amendment was made on June, 20, 2025.

Chia Ta World Co., Ltd.

Chairman: WU, TA-HO

Appendix 2

Chia Ta World Co., Ltd.

Rules of Procedure for Shareholders Meetings

Article 1

To establish a strong governance system and sound supervisory capabilities for the Company's shareholders meetings, and to strengthen management capabilities, these Rules are adopted pursuant to Article 5 of the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies.

Article 2

The rules of procedures for the Company's shareholders meetings, except as otherwise provided by law, regulation, or the articles of incorporation, shall be as provided in these Rules.

Article 3

Unless otherwise provided by law or regulation, the Company's shareholders meetings shall be convened by the board of directors.

Changes to how the Company convenes its shareholders meeting shall be resolved by the board of directors, and shall be made no later than mailing of the shareholders meeting notice.

The Company shall prepare electronic versions of the shareholders meeting notice and proxy forms, and the origins of and explanatory materials relating to all proposals, including proposals for ratification, matters for deliberation, or the election or dismissal of directors or supervisors, and upload them to the Market Observation Post System (MOPS) before 30 days before the date of a regular shareholders meeting or before 15 days before the date of a special shareholders meeting. The Company shall prepare electronic versions of the shareholders meeting agenda and supplemental meeting materials and upload them to the MOPS before 21 days before the date of the regular shareholders meeting or before 15 days before the date of the special shareholders meeting. If, however, the Company has the paid-in capital of NT$10 billion or more as of the last day of the most current fiscal year, or total shareholding of foreign shareholders and PRC shareholders reaches 30% or more as recorded in the register of shareholders of the shareholders meeting held in the immediately preceding year, transmission of these electronic files shall be made by 30 days before the regular shareholders meeting. In addition, before 15 days before the date of the shareholders meeting, the Company shall also have prepared the shareholders meeting agenda and supplemental meeting materials and made them available for review by shareholders at any time. The meeting agenda and supplemental materials shall also be displayed at the Company and the professional shareholder services agent designated thereby.

The Company shall make the meeting agenda and supplemental meeting materials in the preceding paragraph available to shareholders for review in the following manner on the date of the shareholders meeting:

For physical shareholders meetings, to be distributed on-site at the meeting.
For hybrid shareholders meetings, to be distributed on-site at the meeting and shared on the virtual meeting platform.
For virtual-only shareholders meetings, electronic files shall be shared on the virtual meeting platform.

The reasons for convening a shareholders 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.

Election or dismissal of directors or supervisors, 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 in the form of new shares, the dissolution, merger, or demerger of the corporation, or any matter under Article 185, paragraph 1 of the Company Act, Articles 26-1 and 43-6 of the Securities Exchange Act, Articles 56-1 and 60-2 of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers shall be set out and the essential contents explained in the notice of the reasons for convening the shareholders meeting. None of the above matters may be raised by an extraordinary motion.

Where re-election of all directors and supervisors as well as their inauguration date is stated in the notice of the reasons for convening the shareholders meeting, after the completion of the re-election in said meeting such inauguration date may not be altered by any extraordinary motion or otherwise in the same meeting. A shareholder holding one percent or more of the total number of issued shares may submit to the Company a proposal for discussion at a regular shareholders meeting. The number of items so proposed is limited to one only, and no proposal containing more than one item will be included in 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. A shareholder may propose a recommendation for urging the corporation to promote public interests or fulfill its social responsibilities, provided procedurally the number of items so proposed is limited only to one in accordance with Article 172-1 of the Company Act, and no proposal containing more than one item will be included in the meeting agenda.

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

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 regular shareholders meeting and take part in discussion of the proposal.

Prior to the date for issuance of notice of a shareholders 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 shareholders meeting the board of directors shall explain the reasons for exclusion of any shareholder proposals not included in the agenda.

Article 4

For each shareholders 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 shareholders meeting, and shall deliver the proxy form to the Company before five days before the date of the shareholders meeting. When duplicate proxy forms are delivered, the one received earliest shall prevail unless a declaration is made 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 before 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.

If, after a proxy form is delivered to the Company, a shareholder wishes to attend the shareholders meeting online, 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

(Principles determining the time and place of a shareholders meeting)

The venue for a shareholders meeting shall be the premises of the Company, or a place easily accessible to shareholders and suitable for a shareholders 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.

The restrictions on the place of the meeting shall not apply when the Company convenes a virtual-only shareholders meeting.

Article 6

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

Where a shareholders' meeting is convened via video conference, the notice of meeting shall state the method for shareholders to participate and exercise their rights; the measures to be taken in the event of a disruption to the video conference platform or to participation by video conference due to force majeure; and, where an adjournment or continuation of the meeting is necessary, the date of such adjournment or continuation and other relevant matters. Where a virtual-only shareholders' meeting is convened, the notice shall also specify the appropriate alternative measures to be made available to shareholders who have difficulty taking part in the meeting via video conference.

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 assigned to handle the registrations. For virtual shareholders meetings, shareholders may begin to register on the virtual meeting platform 30 minutes before the meeting starts. Shareholders completing registration will be deemed as attend the shareholders meeting in person.

Shareholders shall attend shareholders 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, annual report, attendance card, speaker's slips, voting slips, and other meeting materials. Where there is an election of directors or supervisors, 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 shareholders meeting. When a juristic person is appointed to attend as proxy, it may designate only one person to represent it in the meeting.

In the event of a virtual shareholders meeting, shareholders wishing to attend the meeting online shall register with the Company two days before the meeting date.

In the event of a virtual shareholders meeting, the Company shall upload the meeting agenda book, annual report and other meeting materials to the virtual meeting platform at least 30 minutes before the meeting starts, and keep this information disclosed until the end of the meeting.

Article 6-1

To convene a virtual shareholders meeting, the Company shall include the follow particulars in the shareholders meeting notice:

How shareholders attend the virtual meeting and exercise their rights.
Actions to be taken if the virtual meeting platform or participation in the virtual meeting is obstructed due to natural disasters, accidents or other force majeure events, at least covering the following particulars:

① To what time the meeting is postponed or from what time the meeting will resume if the above obstruction continues and cannot be removed, and the date to which the meeting is postponed or on which the meeting will resume.
② Shareholders not having registered to attend the affected virtual shareholders meeting shall not attend the postponed or resumed session.
③ In case of a hybrid shareholders meeting, when the virtual meeting cannot be continued, if the total number of shares represented at the meeting, after deducting those represented by shareholders attending the virtual shareholders meeting online, meets the minimum legal requirement for a shareholder meeting, then the shareholders meeting shall continue. The shares represented by shareholders attending the virtual meeting online shall be counted towards the total number of shares represented by shareholders present at the meeting, and the shareholders attending the virtual meeting online shall be deemed abstaining from voting on all proposals on meeting agenda of that shareholders meeting.
④ Actions to be taken if the outcome of all proposals have been announced and extraordinary motion has not been carried out.
3. To convene a virtual-only shareholders meeting, appropriate alternative measures available to shareholders with difficulties in attending a virtual shareholders meeting online shall be specified.

Article 7

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

If a shareholders 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 representative of a juristic person director that serves as chair.

It is advisable that shareholders 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, at least one supervisor in person, 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 shareholders meeting is convened by a party with power to convene but other than the board of directors, the convening party shall chair the meeting. When there are two or more such convening parties, they shall mutually select a chair from among themselves.

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

Article 8

The Company, beginning from the time it accepts shareholder attendance registrations, shall make an uninterrupted audio and video recording of the registration procedure, the proceedings of the shareholders meeting, and the voting and vote counting procedures.

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.

Where a shareholders meeting is held online, the Company shall keep records of shareholder registration, sign-in, check-in, questions raised, votes cast and results of votes counted by the Company, and continuously audio and video record, without interruption, the proceedings of the virtual meeting from beginning to end.

The information and audio and video recording in the preceding paragraph shall be properly kept by the Company during the entirety of its existence, and copies of the audio and video recording shall be provided to and kept by the party appointed to handle matters of the virtual meeting.

In case of a virtual shareholders meeting, the Company is advised to audio and video record the back-end operation interface of the virtual meeting platform.

Article 9

Attendance at shareholders 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, and the shares checked in on the virtual meeting platform, plus the number of shares whose voting rights are exercised by correspondence or electronically.

The chair shall call the meeting to order at the appointed meeting time and disclose information concerning the number of nonvoting shares and number of shares represented by shareholders attending the meeting.

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. In the event of a virtual shareholders meeting, the Company shall also declare the meeting adjourned at the virtual meeting platform.

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 shareholders meeting shall be convened within one month. In the event of a virtual shareholders meeting, shareholders intending to attend the meeting online shall re-register to the Company in accordance with Article 6.

When, prior to 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 shareholders meeting pursuant to Article 174 of the Company Act.

Article 10

If a shareholders 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. The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution of the shareholders meeting. The provisions of the preceding paragraph apply mutatis mutandis to a shareholders meeting convened by a party with the power to convene that is not the board of directors.

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 shareholders 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.

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

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.

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.

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.

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.

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

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

Where a virtual shareholders meeting is convened, shareholders attending the virtual meeting online may raise questions in writing at the virtual meeting platform from the chair declaring the meeting open until the chair declaring the meeting adjourned. No more than two questions for the same proposal may be raised. Each question shall contain no more than 200 words. The regulations in paragraphs 1 to 5 do not apply.

As long as questions so raised in accordance with the preceding paragraph are not in violation of the regulations or beyond the scope of a proposal, it is advisable the questions be disclosed to the public at the virtual meeting platform.

Article 12

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

With respect to resolutions of shareholders 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.

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

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.

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

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

When the Company holds a shareholder meeting, it shall adopt exercise of voting rights by electronic means and may adopt exercise of voting rights by correspondence. When voting rights are exercised by correspondence or electronic means, the method of exercise shall be specified in the shareholders meeting notice. 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; it is therefore advisable that the Company avoid the submission of extraordinary motions and amendments to original proposals.

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 before two days before the date of the shareholders meeting. When duplicate declarations of intent are delivered, the one received earliest shall prevail, except when a declaration is made to cancel the earlier declaration of intent.

After a shareholder has exercised voting rights by correspondence or electronic means, in the event the shareholder intends to attend the shareholders meeting in person or online, 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, before two business days before the date of the shareholders 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 shareholders meeting, the voting rights exercised by the proxy in the meeting shall prevail.

Except as otherwise provided in the Company Act and in the Company's 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. At the time of a vote, for each proposal, the chair or a person designated by the chair shall first announce the total number of voting rights represented by the attending shareholders, followed by a poll of the shareholders. After the conclusion of the meeting, on the same day it is held, the results for each proposal, based on the numbers of votes for and against and the number of abstentions, shall be entered into the MOPS.

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.

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

When the Company convenes a virtual shareholders meeting, after the chair declares the meeting open, shareholders attending the meeting online shall cast votes on proposals and elections on the virtual meeting platform before the chair announces the voting session ends or will be deemed abstained from voting. In the event of a virtual shareholders meeting, votes shall be counted at once after the chair announces the voting session ends, and results of votes and elections shall be announced immediately.

When the Company convenes a hybrid shareholders meeting, if shareholders, solicitors or proxies who have registered to attend the meeting online in accordance with Article 6 decide to attend the physical shareholders meeting in person, they shall revoke their registration two days before the shareholders meeting in the same manner as they registered. If their registration is not revoked within the time limit, they may only attend the shareholders meeting online. When shareholders exercise voting rights by correspondence or electronic means, unless they have withdrawn the declaration of intent and attended the shareholders meeting online, except for extraordinary motions, they will not exercise voting rights on the original proposals or make any amendments to the original proposals or exercise voting rights on amendments to the original proposal.

Article 14

The election of directors or supervisors at a shareholders 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 supervisors and the numbers of votes with which they were elected, and the names of directors and supervisors not elected and number of votes they received.

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

Matters relating to the resolutions of a shareholders 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 distributed to each shareholder within 20 days after the conclusion of the meeting. The meeting minutes may be produced and distributed in electronic form.

The Company may distribute the meeting minutes of the preceding paragraph by means of a public announcement made through the MOPS.

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 or supervisors. The minutes shall be retained for the duration of the existence of the Company.

Where a virtual shareholders meeting is convened, in addition to the particulars to be included in the meeting minutes as described in the preceding paragraph, the start time and end time of the shareholders meeting, how the meeting is convened, the chair's and secretary's name, and actions to be taken in the event of disruption to the virtual meeting platform or participation in the meeting online due to natural disasters, accidents or other force majeure events, and how issues are dealt with shall also be included in the minutes.

Article 16

On the day of a shareholders 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 shareholders meeting. In the event a virtual shareholders meeting, the Company shall upload the above meeting materials to the virtual meeting platform at least 30 minutes before the meeting starts, and keep this information disclosed until the end of the meeting.

During the Company's virtual shareholders meeting, when the meeting is called to order, the total number of shares represented at the meeting shall be disclosed on the virtual meeting platform. The same shall apply whenever the total number of shares represented at the meeting and a new tally of votes is released during the meeting.

If matters put to a resolution at a shareholders 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

Staff handling administrative affairs of a shareholders meeting shall wear identification cards or arm bands.

The chair may direct the proctors or security personnel to help maintain order at the meeting place. When proctors or security personnel help maintain order at the meeting place, they shall wear an identification card or armband bearing the word "Proctor."

At the place of a shareholders 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 so doing.

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

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.

If the meeting venue is no longer available for continued use and not all of the items on the meeting agenda have been addressed, the shareholders meeting may adopt a resolution to resume the meeting at another venue.

A resolution may be adopted at a shareholders meeting to defer or resume the meeting within five days in accordance with Article 182 of the Company Act.

Article 19

In the event of a virtual shareholders meeting, the Company shall disclose real-time results of votes and election immediately after the end of the voting session on the virtual meeting platform according to the regulations, and this disclosure shall continue at least 15 minutes after the chair has announced the meeting adjourned.

Article 20

When the Company convenes a virtual-only shareholders meeting, both the chair and secretary shall be in the same location, and the chair shall declare the address of their location when the meeting is called to order.

Article 21

In the event of a virtual shareholders meeting, the Company may offer a simple connection test to shareholders prior to the meeting, and provide relevant real-time services before and during the meeting to help resolve communication technical issues.

In the event of a virtual shareholders meeting, when declaring the meeting open, the chair shall also declare, unless under a circumstance where a meeting is not required to be postponed to or resumed at another time under Article 44-20, paragraph 4 of the Regulations Governing the Administration of Shareholder Services of Public Companies, if the virtual meeting platform or participation in the virtual meeting is obstructed due to natural disasters, accidents or other force majeure events before the chair has announced the meeting adjourned, and the obstruction continues for more than 30 minutes, the meeting shall be postponed to or resumed on another date, in which case Article 182 of the Company Act shall not apply.

During a postponed or resumed session of a shareholders meeting held under the second paragraph, no further discussion or resolution is required for proposals for which votes have been cast and counted and results have been announced, or list of elected directors.

When the Company postpones or resumes a meeting under the second paragraph, it shall carry out the relevant preparatory procedures based on the original shareholders' meeting date in accordance with the requirements set forth under Article 44-20, paragraph 4 of the Regulations Governing the Administration of Shareholder Services of Public Companies, and shareholders listed in the shareholder register as of the original meeting's book closure date shall be entitled to attend the shareholders' meeting.

With respect to the periods set forth under Article 12 (second half) and Article 13, paragraph 3 of the Regulations Governing the Use of Proxies for Attendance at Shareholders' Meetings of Public Companies, and Article 44-5, paragraph 2, Article 44-15, and Article 44-17, paragraph 1 of the Regulations Governing the Administration of Shareholder Services of Public Companies, the Company shall comply based on the date of the shareholders' meeting that is postponed or resumed under the second paragraph.

When the Company convenes a hybrid shareholders meeting, and the virtual meeting cannot continue as described in the second paragraph, if the total number of shares represented at the meeting, after deducting those represented by shareholders attending the virtual shareholders meeting online, still meets the minimum legal requirement for a shareholder meeting, then the shareholders meeting shall continue, and no postponement or resumption thereof under the second paragraph is required.

When the Company convenes a virtual-only shareholders meeting, it shall provide appropriate alternative measures for shareholders who have difficulty attending the meeting via video conference.

Article 22

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.

Established on April 8, 1973.

The 1st amendment was made and resolved by Board of Directors on May 20, 1995.

The 2nd amendment was made and resolved by Board of Directors on June 26, 1998.

The 3rd amendment was made and resolved by Board of Directors on June 12, 2002.

The 4th amendment was made and resolved by Board of Directors on June 11, 2015.

The 5th amendment was made and resolved by Board of Directors on June 22, 2020.

The 6th amendment was made and resolved by Board of Directors on July 26, 2021.

The 7th amendment was made and resolved by Board of Directors on June 21, 2022.

The 8th amendment was made on August 10, 1988.

The 9th amendment was made on November 16, 1992.

The 10th amendment was made on July 24, 1993.

The 11th amendment was made on June 22, 1994.

The 12th amendment was made on June 29, 1995.

The 13th amendment was made on June 29, 1995.

The 14th amendment was made on June 19, 1996.

The 15th amendment was made on June 3, 1997.

The 16th amendment was made on October 27, 1999.

The 17th amendment was made on June 23, 2000.

The 18th amendment was made on June 12, 2001.

The 19th amendment was made on June 24, 2005.

The 20th amendment was made on June 24, 2005.

The 21st amendment was made on June 20, 2006.

The 22nd amendment was made on June 10, 2009.

The 23rd amendment was made on June 25, 2010.

The 24th amendment was made on June 17, 2011.

The 25th amendment was made on June 8, 2012.

The 26th amendment was made on June 20, 2013.

The 27th amendment was made on June 13, 2014.

The 28th amendment was made on June 17, 2016.

The 29th amendment was made on June 22, 2020.

The 30th amendment was made on July 26, 2021.

The 31th amendment was made on June 21, 2022.

Appendix 3

Chia Ta World Co., Ltd.

Shareholding of Directors

As of the book closure date for the shareholders' meeting (April 20, 2026), the shareholdings of all directors as recorded in the shareholder register are as follows:

Title	Name	Current Shareholdings
Chairman	WU, TA-HO	6,859,931
Vice Chairman	HAO FU Investment Co., Ltd.
Representative: LI, CHEN-HAO	1,049,946
Director	ZENG, WEN-JUN	3,285,730
Director	LI, SHI-MIN	338,000
Independent Director	HUANG, MING-SHAN	0
Independent Director	CHEN, YAN-SHUO	0
Independent Director	HSIA, YI-TING	0
Total Shareholdings of Directors		11,533,607

Note:
1. Total Issued shares: 80,694,536 shares on April 20, 2026 (book closure date).
2. The minimum required combined shareholding of all supervisors by Article 26 of Securities and Exchange Act and Rules and Review Procedures for Director and Supervisor Share Ownership Ratios at Public Companies is 6,455,562 shares.

Appendix 4

Chia Ta World Co., Ltd.
Other Disclosures

In accordance with Article 172-1 of the Company Act, the Company's shareholder proposal submission period was from April 11, 2026, to April 21, 2026. However, no proposals were submitted by shareholders during this period.

AI assistant

CHIA TA — AGM Information 2026

51959_rns_2026-05-18_1859e070-ca02-470d-ad78-45f2a52c1d7e.pdf

CHIA TA WORLD CO., LTD.

Handbook for the 2026 Annual Meeting of Shareholders

Table of Contents

Chia Ta World Co., Ltd.

Report Items

1. 2025 Business Report

1. 2025 Business Report

3. The Company's Future Development Strategy, Effect of External Competition, the Legal Environment, and the Overall Business Environment

(1) Future Development Strategy

Ratification Items

Independent Auditors’ Report

Opinion

Basic for Opinion

Key Audit Matters

Assessment of Inventories

Explanation

Audit Procedures in Response

Impairment of Property, Plant and Equipment

Explanation

Audit Procedures in Response

Impairment of Investment Property

Explanation

Audit Procedures in Response

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

Auditors’ Responsibilities for the Audit of the Financial Statements

Chia Ta World Co., Ltd.

Balance Sheets

Chia Ta World Co., Ltd.

Statements of Comprehensive Income

Chia Ta World Co., Ltd.

Statements of Changes in Equity

Appendix 1

Chia Ta World Co., Ltd. Articles of Incorporation

Chapter 1 General Provisions

Chapter 2 Capital Stock

Chapter 3 Shareholders' Meeting

Chapter 4 Board of Directors and Audit Committee

Chapter 5 Managers and Employees

Chapter 6 Final Settlement

Chapter 7 Supplementary Provisions

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 6-1

Article 7

Article 8

Article 9

Article 10

Article 11

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

Appendix 3

Chia Ta World Co., Ltd.

Shareholding of Directors

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CHIA TA AGM Information 2026