CHIA TA — Proxy Solicitation & Information Statement 2026

May 18, 2026

Stock Code: 2033

CHIA TA WORLD CO.,LTD.

Reference Materials for Various Proposals
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.))

Ratification Items

1. 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:

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2.

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.

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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: