Stock Code: 7780

Daiken Biomedical Co., Ltd.

2025 Annual Report

Annual Report Query Website

Market Observation Post System http://mops.twse.com.tw

Company Website https://www.daikenshop.com.

Published on April 30, 2026

I. The name, title, telephone number, and e-mail address of the spokesperson and deputy spokesperson
Spokesperson Name: Lin Dong-Ching
Title: President
Telephone number: (02) 2365-1380
Email Address: [email protected]
Deputy Spokesperson: Hung Tzu-chun
Title: Chief Financial Officer
Telephone number: (02) 2365-1380
Email Address: [email protected]

II. The address and telephone number of the headquarters, subsidiaries, and factories
Headquarters Address: 12F., No. 37, Sec. 3, Roosevelt Rd., Da'an Dist., Taipei City
Telephone number: (02)2365-1380
Subsidiaries and factories: None

III. The name, address, e-mail address, and telephone number of the agency handling shares transfer
Name: Registrar & Transfer Agency Department of KGI Securities Co. LTD.
Address: 5F., No. 2, Sec. 1, Chongqing S. Rd., Zhongzheng Dist. Taipei City, Taiwan
Website: http://www.kgi.com.tw
Telephone number: (02) 2389-2999

IV. The name of the Certified Public Accountant who duly audited the annual financial report for the most recent fiscal year, and the name, address and telephone number of said person's accounting firm
Name: CPAs Hsu, Chieh-Ju and Hu, Chih-Hua
Name of the Accounting Firm: PwC Taiwan
Address: 27th Floor, No. 333, Sec. 1, Keelung Rd., Xinyi Dist., Taipei City 110, Taiwan
Website: www.pwc.com
Telephone number: (02) 2729-6666

V. The name of overseas securities trading exchange and method for searching for overseas securities information:
None.

VI. Company Website: https://www.daikenshop.com

Chapter 1 Letter to Shareholders ... 1
Chapter 2 Corporate Governance Report ... 3
I. Directors, Supervisors, Presidents, Vice Presidents, Assistant Vice Presidents, and Information on the Heads of Various Departments and Branches ... 3
II. Remuneration paid to Directors, Supervisors, President and Vice President for the most recent fiscal year ... 18
III. Implementation of Corporate Governance ... 23
IV. Information on CPA Professional Fees ... 62
V. Information regarding replacement of CPAs ... 62
VI. If the Company's Chairman, President, or any managerial officer in charge of finance or accounting has worked at the CPA firm or its affiliated company within the past year, the name, position and time period in the CPA accounting firm or its affiliated company shall be disclosed ... 62
VII. The status involving share transfers and changes in equity pledges of the Directors, Supervisors, managerial officers, and Shareholders who hold more than 10% of shares, from the past year up to the publication date of the Annual Report ... 62
VIII. Relationships among the Company's Ten Largest Shareholders ... 65
IX. Total number of shares and total equity stake held in any single enterprise by the Company, its Directors and Supervisors, managers, and any companies controlled either directly or indirectly by the Company: ... 66

Chapter 3 Funding and Capitalization Status ... 67
I. Capital and Shares ... 67
II. Status of corporate bonds ... 71
III. Status of preferred shares ... 71
IV. Participation in the issuance of Global Depositary Receipts ... 71
V. Employee Share Subscription Warrant ... 71
VI. Restrictions on Employee Rights Regarding New Share Issuance ... 71
VII. Mergers, acquisitions, or the transfer of shares from other companies for the issuance of new stocks ... 71
VIII. Capital Utilization Plan and Implementation Status ... 71

Chapter 4 Operational Overview ... 75
I. Business Content ... 75
II. Market and Production/Sales Overview ... 87
III. Employee information ... 92
IV. Information on Environmental Expenditure ... 93
V. Labor-Management Relations ... 93
VI. Information Security Management ... 95
VII. Important Contract ... 98

Chapter 5 Review and Analysis of Financial Status and Financial Performance, and Assessment of Risk Management ... 99
I. Financial Status ... 99
II. Financial Performance ... 99
III. Cash Flow ... 100
IV. Impact of recent annual material capital expenditures on financial operations ... 101
V. Recent annual reinvestment policy, the main reasons for its profits or losses, improvement plans, and investment plans for the upcoming year ... 101
VI. Risk factors to be evaluated during the recent year and up to the date of the annual report publication ... 102
VII. Other Important Matters ... 107

Chapter 6 Special Notes ... 108
I. Information on affiliates ... 108
II. Recent annual report and the status of private placement of negotiable securities as of the date of publication ... 114
III. Other necessary supplementary explanations ... 114
IV. Recently, there have been no matters that have a material impact on shareholder equity

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or securities prices as stipulated in Article 36, Paragraph 3, Subparagraph 2 of the Securities and Exchange Act, up to the date of the annual report's publication...114

Chapter 1 Letter to Shareholders

The Company's operating performances for 2025 and business plan for 2026 are summarized below:

I. 2025 Operating Performances

(I) Daiken Biomedical recorded operating revenue of NT$1.895 billion in 2025, with net profit after tax of NT$338 million and earnings per share of NT$0.51.

(II) The cross-industry collaboration with the parent company Sunfun's social networking products continues to gain momentum. By leveraging social media to drive “word-of-mouth” and consumer engagement, the initiative has successfully achieved integration between online and offline channels. By combining online channels (Amazon, MOMO, Shopee) with physical pharmacies we achieve a synergistic effects where the whole is greater than the sum of its parts.

(III) The Company continued to optimize its core product formulas and introduced AI-driven data analysis and consumer feedback mechanisms. Based on clinical science, the Company developed 3 to 5 new products to expand its product portfolio in areas such as vision care, digestive health, and senior nutrition.

(IV) The subsidiary in Japan is operating steadily and gradually expanding collaborations with local channels and brands. Pre-launch preparation for the Australian market are underway, with plans to integrate the Amazon cross-border platform with local e-commerce channels. Daiken Biomedical focuses on the central idea of “local research and development, cultivating sales”, establishing a foundation for internationalization.

(V) The Company is launching the 'Seven Strategic Engines' including Health, E-commerce, Big Data, Artificial Intelligence, Market Expansion, Mergers and Acquisitions, and Growth. Through strategic integration, the goals of brand upgrade and operational scale expansion are achieved.

II. 2026 Business Plan

(I) Overall Goal: The Company expects annual revenue growth in 2026 compared to 2025, while continuing to introduce AI and data-driven operations to strengthen product differentiation and operating efficiency.

(II) Key Strategic Directions:

Deepen Channel Integration: Expand cooperation with parent company Sunfun's social platforms and promote member interaction and brand co-creation.
New Product Development: Launch 3 new products to strengthen the three key health categories of vision, metabolism, and immunity.
International Market Expansion: Continue to prioritize Japan as the core market, while launching localization strategies in Australia.
Digital Transformation: Establish a centralized data platform integrating CRM, membership, and sales data.

Investment and Growth: Evaluate brand acquisition opportunities in Japan and Australia to strengthen the Company's global presence.

Looking ahead, Daiken Biomedical will continue to build on scientific innovation and cultivate its product R&D capabilities and international brand presence.

Driven by AI and digital technology, 2026 poses as the year of steady advancement towards the global expansion, allowing “The Taiwanese health brand” to be recognized worldwide. We would like to once again express our gratitude to all shareholders for their continuous support and encouragement.

To all the Shareholders

We wish all of you good health
and all the best.

Daiken Biomedical Co., Ltd.

Chairman: Lin, Tung-Ching

President: Lin, Tung-Ching

Chapter 2 Corporate Governance Report

I. Directors, Supervisors, Presidents, Vice Presidents, Assistant Vice Presidents, and Information on the Heads of Various Departments and Branches

(I) Directors and Supervisors

Name, Gender, Nationality, Education and Work Experience, Shareholdings and Nature Thereof:

April 6, 2026: Unit: Shares%

Title	Nationality or Locality of Registration	Name	Gender Age	Date First Elected	Date Elected	Term	Shares Held When Elected	Current Shares Held	Shares Held by Spouse and Minor Children	Shares Held in the Name of Other Persons	Education and Work Experience	Other Position Concurrently Held at the Company or Other Companies	If Spouse or Second-Degree Family Members, their Serve as Supervisors or Directors	Remarks
Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Title	Name	Relationship
Chairman	Taiwan, Republic of China	Suzhan Info Co., Ltd.	-	2018/6/14	2024/12/25	3 years	58,501,416	97.5	556,664,160	68.72	-	-	-	-
Taiwan, Republic of China	Representative Chang, Chia-Ming (Note 2)	Male 41 to 50 years old	2018/6/14	2024/12/25	3 years	-	-	550,000	0.07	-	-	19,090,000	2.36	Bachelor of Arts in Economics, National Chengdu University
Chairman	Republic of China	Suzhan Info Co., Ltd.	-	2018/6/14	2024/12/25	3 years	58,501,416	97.5	556,664,160	68.72	-	-	-	-
Republic of China	Representative Chang, Chang (Note 2)	Male 41 to 50 years old	2018/6/14	2024/12/25	3 years	-	-	550,000	0.07	-	-	1,820,000	0.22	Master of Business Administration, National Chengdu University
Bachelor of Pharmacy, Taipei Medical University
Chairman, Street Tech Ltd	President of the Company Corporate Representative Director, Suzhan Info Co., Ltd.
Corporate Representative Director, Shifu-Home International Real Estate Co., Ltd.
Person in charge, Double An International Investment Ltd.
Person in charge, Chen Yi-Ju Innovation Technologies Co., Ltd.
Chairman and President, Dinkun Biomedical Co. Ltd (Japan)
Director, Suzhan Ensemble Pte Ltd.
Director and President, Dinkun Biomedical Sushidai Pte Ltd.
Director and President, Dinkun Investment Australia Pte Ltd.
Director, Mifilo Home One Pte Ltd.
Director, Shifu Home Property Pte Ltd.
Chairman, Dinkun Investment Co., Ltd.
Chairman, Dinkun W-Duess Village Co., Ltd.
Director, Dinkun Investment One Australia Pte Ltd.	-	-	-
Director	Taiwan, Republic of China	Suzhan Info Co., Ltd.	-	2018/6/14	2024/12/25	3 years	58,501,416	97.5	556,664,160	68.72	-	-	-	-

Title	Nationality or Locality of Registration	Name	Gender Age	Data First Election	Date Elected	Term	Shares Held When Elected	Current Shares Held	Shares Held by Spouse and Minor Children	Shares Held in the Name of Other Persons	Education and Work Experience	Other Position Concerns Held at the Company or Other Companies	If Spouse or Second-Degree Family Members Also Serve as Supervisors or Disclose	Remarks
Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Title	Name	Relationship
1	Taiwan, Republic of China	Representative Shu, Yu-Fan	Male, 41 or 42 years old	2024/5/10	2024/12/25	3 years	-	-	500,000	0.07	-	-	1,550,000	0.19
Corporate Representative Director, Mello Home International Real Estate Co., Ltd.
Person in charge, Rannnagkulu International Investment Company
Chairman, Sweat Tech Ltd.
Director, Duiken Biomedical Co., Ltd.
Director, Vind Spread Limited
Director, Sanfan Scientific Pty Ltd.
Director, Duiken Biomedical Australia Pty Ltd.
Director, Duiken Investment Australia Pty Ltd.
Director, Mello Home One Pty Ltd.
Director, Mello Home Property Pty Ltd.
Supervisor, Duiken Investment Co., Ltd.
Supervisor, Duiken Wellness Village Co., Ltd.
Director, Duiken Investment One Australia Pty Ltd.
Director, Sanfan Holding Ltd.	-	-	-	-
Director	Taiwan, Republic of China	Sanfan Info Co., Ltd.	-	2018/6/14	2024/12/25	3 years	58,501,416	97.5	556,664,160	68.72	-	-	-	-

Title	Nationality or Locality of Registration	Name	Gender Age	Data First Election	Date Elected	Term	Shares Held When Elected		Current Shares Held		Shares Held by Spouse and Minor Children		Shares Held in the Name of Other Persons		Education and Work Experience	Other Position Concerns Held at the Company or Other Companies	If Spouse or Second-Degree Family Members Also Serve as Supervisors or Directors			Remarks
							Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding of Shares	Number of Shares	Shareholding Ratio			Total	Name	Relationship
Taiwan, Republic of China	Representative Chang, Li	Male 41 to 50 years old	2018/6/14	2024/12/23	3 years	-	-	540,000	0.07	-	-	3,360,000	0.41	Master of Business Administration, National Taiwan University, Bachelor of Finance, National Chengdu University, Director, National Taiwan University EMBA Foundation, Director, Taiwan Internet and E-Commerce Association (TIEA) Managing Supervisor, The Atomic of Affiliated Street High School of STSU.	Chief Financial Officer, Santai Vita President and Corporate Representative Director, Sanfan Info Co., Ltd. Supervisor, Mello Home International Real Estate CO., LTD. Person in charge, Lilong Ltd. Director, Daiken Biomedical Co., Ltd. (Spain) Director, Sanfan GrumMih Pty Ltd Director, Daiken Biomedical Australia Pty Ltd. Director, Daiken Investment Australia Pty Ltd. Supervisor and Representative, Hui Yu Construction Co., Ltd. Supervisor and Representative, Nipsia International Investment Co., Ltd. Director, Mello Home One Pty Ltd. Director, Mello Home Property Pty Ltd. Corporate Representative Director, Daiken Investment Co., Ltd. Corporate Representative Director, Daiken Wellness Village Co., Ltd. Director, Daiken Investment One Australia Pty Ltd.	-	-	-	-
Director	Taiwan, Republic of China	Sanfan Info Co., Ltd.	-	2018/6/14	2024/12/23	3 years	58,501,416	97.5	556,664,168	68.72	-	-	-	-	-	-	-	-	-	-
Director	Taiwan, Republic of China	Representative Lai Chih-Ming (Note 3)	Male 41 to 50 years old	2026/3/11	2026/3/13	3 years	2,191,000	0.27	2,191,000	0.27	-	-	-	Executive Master of Business Administration (EMBA), National Taiwan University, Bachelor of Information Management, Tamkang University Visa Chairman, Taiwan Internet and E-Commerce Association Consultant, NaturalTel Communications Co. Ltd.	President and Corporate Representative Director, Sanfan Info Co., Ltd. Person in charge, MeMa Investment Ltd. Person in charge, Spruce Ltd. Consultant, PChome office Co., Ltd. Corporate Representative Director, Mello Home International Real Estate Co., Ltd. Corporate Representative Director, Daiken Investment Co., Ltd. Corporate Representative Director, Daiken Wellness Village Co., Ltd.	-	-	-	-

Title	Nationality or Locality of Registration	Name	Gender Age	Date First Election	Date Elected	Term	Shares Held When Elected		Current Shares Held		Shares Held by Spouse and Minor Children		Shares Held in the Name of Other Persons		Education and Work Experience	If Spouse or Second-Degree Family Members Also Serve as Supervisors or Directors
							Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding of Shares	Number of Shares	Shareholding of Shares		Title	Name	Relationship
Director	Taiwan, Republic of China	Wu, Hsin-Fang	Female 41 or 50 years old	2024/12/25	2024/12/25	3 years	-	-	70,000	0.01	-	-	-	-	Master of Business Administration, National Taiwan University
Bachelor of Science in Chemical Engineering, National Taiwan University
Assistant Vice President, Direct Investment Department, China Development Industrial Bank	CTIB Capital Management Corporation
Vice President
CTIB Healthcare Fund Ltd.
President
CTIB Capital Healthcare Systems II Limited
Partnership Director and President	-	-	-	-
Director	Taiwan, Republic of China	Heidi, Chan-Hung	Males 41 or 50 years old	2024/12/25	2024/12/25	3 years	-	-	-	-	-	-	-	-	Doctor of Medicine, Buddhist Ten Chi University
Attending Physician, Department of Neurosurgery, Mackay Memorial Hospital, Taipei	Attending Physician, Major Orthopedic Clinic	-	-	-	-
Independent Director	Taiwan, Republic of China	Lin, Kean-Yu	Males 41 or 50 years old	2024/12/25	2024/12/25	3 years	-	-	-	-	-	-	-	-	Master of Science in Finance, National Taiwan University
Bachelor of Science in Quantitative Finance, National Tsing Hua University Representative, China Asset Management Company Limited
Manager of the Corporate Finance Department, CTBC Securities Co., Ltd.
Senior Vice President of the Management Department, Wellkind Technology Corporation
Chief Financial Officer, Action RFID Technology Company Co., Ltd.	Chief Financial Officer, Xi Technology Corp.	-	-	-	-
Independent Director	Taiwan, Republic of China	Chen, Yun-Ting	Males 41 or 50 years old	2024/12/25	2024/12/25	3 years	-	-	-	-	-	-	-	-	Doctor of Global Health and Population, Harvard University
Doctor of Medicine, National Taiwan University Project Manager, McKinney & Company Director and President, Baluton Medical Taiwan, Inc.
Vice President of Strategic Initiatives, Appair Incorporated	Partner, AGMI Group	-	-	-	-
Independent Director	Taiwan, Republic of China	Lin, Chi-Hung	Males 41 or 50 years old	2024/12/25	2024/12/25	3 years	-	-	-	-	-	-	-	-	MBA, Carnegie Mellon University
Bachelor of Business Administration in International Business
National Taiwan University Assistant Vice President, Anwooy Taiwan Company Limited
Senior Financial Manager, Crown Bioscience International	Chief Financial and Operations Officer, Glico Taiwan Co., Ltd.	-	-	-	-

Note 1: Chang Chia-Ming holds the following positions in the Company and other companies: Chairman of the Company, Chairman of Sunfun Info Co., Ltd., Corporate Representative Director of Sunfun Info Co., Ltd., Director of Sunfun Tech Limited, Director of Sunfun Holding Ltd., Director of Speed App Ltd., Director of WT Tech Limited, Director of Sweet Tech Ltd., Director of ED Tech Ltd., Director of WeTouch Ltd., Director of Nature.a Ltd., Director of Cottonglow Limited, Director of Masa Digital Limited, Director of Mars Technology LLC, Chairman of Sweet Tech Ltd., Person in charge of Yiyueyou LTD., Person in charge of Wetouch Ltd., Person in charge of MSUS Ltd., Person in charge of Jing Shang Technology Co., Ltd., Person in charge of Ovodan Ltd., Person in charge of FaXin Ltd., Person in charge of YYL Info Co., Ltd.,

Person in charge of TenWin Ltd., Person in charge of Mello Home International Real Estate Co., Ltd, Person in charge of Anjia International Investment Ltd., Person in charge of Chi Jia International Technology Co., Ltd., Person in charge of Hui Yu Construction Co., Ltd., Person in charge of Fu You International Investment Co., Ltd., Person in charge of YUCHIA Inc., Person in charge of Hochia Marketing Inc., Daiken Biomedical Co., Ltd. (Japan), Director of Sunfan Greenlife Pty Ltd, Director and General Manager of Daiken Biomedical HK Limited, Director of Daiken Biomedical Australia Pty Ltd, Director of Daiken Investment Australia Pty Ltd, Director of Mello Home One Pty Ltd, Director of Mello Home Property Pty Ltd, Director of Blueland Australia Pty Ltd, Chairman of Daiken Investment Co., Ltd., Chairman of Daiken Wellness Village Co., Ltd., and Director of Daiken Investment One Australia Pty Ltd.

Note 2: Chairman Chang Chia-Ming passed away on March 9, 2026. An emergency Board of meeting was convened on the same day to elect Mr. Lin, Tung-Ching as the new Chairman.

Note 3: On March 13, 2026, the Corporate Shareholder Sunfan Info Co., Ltd. appointed Mr. Lin Chih-Ming to replace Mr. Chang Chia-Ming as the Representative of Corporate Director.

8 -
Major Shareholder of the Corporate Shareholders
April 6, 2026

Name of Corporate Shareholder	Major Shareholder of Corporate Shareholder	Shareholding Percentage
Sunfun Info Co., Ltd.	Anjia International Investment Ltd.	19.78%
	Double An International Investment Ltd.	8.59%
	RunningBulls International Investment Company	5.40%
	MuMu Investment Ltd.	4.51%
	Kang Tien Investment Ltd.	2.89%
	Lilong Ltd.	2.82%
	Feng-Yun Capital Co., Ltd.	2.71%
	Natuo Investment Ltd.	2.59%
	E Shine E Co., Ltd.	2.31%
	Chang, Chia-Ming	2.25%

Source: Shareholder register of Shunfun as of April 7, 2026 as of the ex-dividend date.

Major Shareholders of Corporate Directors Whose Major Shareholders are legal entities:
April 30, 2026

Name of Corporate Shareholder	Major Shareholder of Corporate Shareholder	Shareholding Percentage
Anjia International Investment Ltd.	Chang, Chia-Ming	100%
Double An International Investment Ltd.	Lin, Tung-Ching	100%
RunningBulls International Investment Company	Shu, Yu-Fan	100%
MuMu Investment Ltd.	Lin, Chih-Ming	100%
Kang Tien Investment Ltd.	Chang, Tsai-Chuan	100%
Lilong Ltd.	Chang, Li	100%
Feng-Yun Capital Co., Ltd.	Tseng, Shih-Hsuan	100%
Natuo Investment Ltd.	Lin, Ying-Song	100%
E Shine E Co., Ltd.	Wang, Hsueh-O	100%

Source: Commerce Industrial Services Portal. MOEA

4. Directors and Supervisors:

(1) Disclosure of Professional Qualifications of Directors and Supervisors and Independence of Independent Directors:

| Qualifications
Name | Professional Qualifications and Experience
(Note 1) | Independence Criteria
(Note 2) | Number of Other Public Companies in Which He/She Concurrently Serves as an Independent Director |
| --- | --- | --- | --- |
| Sunfun Info Co., Ltd. Representative: Chang Chia-Ming
(Note 4) | Specializing in the operation and strategic management of the e-commerce industry for over 24 years and the business strategy of the food industry for 8 years, with work experience in corporate governance, e-commerce, marketing industries, and operational judgements.
Educational Background
Bachelor of Arts in Economics, National Chengchi University
Experience
(Note 3)
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply. | N/A | None |
| Representative: Sunfun Info Co., Ltd.: Lin Tung-Ching
(Note 4) | Specializing in the operation and strategic management of the e-commerce industry for over 24 years and the business strategy of the food industry for 8 years, with professional pharmacist license and work experience in corporate governance, e-commerce, operational judgements and biotechnology industries.
Educational Background
Master of Business Administration, National Chengchi University
Bachelor of Pharmacy, Taipei Medical University
Experience
The Chairman and President of the Company.
Corporate Representative Director, Sunfun Info Co., Ltd.
Corporate Representative Director, Mello Home International Real Estate Co., Ltd.
Person in charge of Double An International Investment Ltd.
Person in charge, Chen Yi-An Innovative Technologies Co., Ltd.
Chairman and President, Daiken Biomedical Co., Ltd.(Japan)
Director, Sunfun Greenlife Pty Ltd.
Director and President, Daiken Biomedical Australia Pty Ltd
Director and President, Daiken Investment Australia Pty Ltd
Director, Mello Home One Pty Ltd.
Director, Mello Home Property Pty Ltd.
Chairman, Daiken Investment Co., Ltd.
Chairman, Daiken Wellness Village Co., Ltd.
Director, Daiken Investment One Australia Pty Ltd.
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply. | N/A | None |
| Representative: Sunfun Info Co., Ltd.: Shu, Yu-Fan | Specializing in the operation and strategic management of the e-commerce industry for over 24 years, with work experience in corporate governance, e-commerce, and product | N/A | None |

Qualifications	Name	Professional Qualifications and Experience (Note 1)
Samfun Info Co., Ltd.
Representative: Chang, Li	development industries.
Educational Background
Bachelor of Arts in Advertising, National Cheng University.
Experience
Chairman and Chief Executive Officer, Sunfun I Co., Ltd.
and Corporate Representative Director
Chairman, Mello Home International Real Estate Co., Ltd.
Chairman, Sweet Tech Ltd.
Person in charge, Running Bulls International Investment Company
Director, Daiken Biomedical Co., Ltd. (Japan)
Director, Vast Spread Limited
Director, Sunfun Greenlife Pty Ltd.
Director, Daiken Biomedical Australia Pty Ltd.
Director, Daiken Investment Australia Pty Ltd.
Director, Mello Home One Pty Ltd.
Director, Mello Home Property Pty Ltd.
Supervisor, Daiken Investment Co., Ltd.
Supervisor, Daiken Wellness Village Co., Ltd.
Director, Daiken Investment One Australia Pty Ltd.
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply.	N/A	None
Specializing in the operation and strategic management of the e-commerce industry for over 24 years, with work experience in corporate governance, e-commerce, and financial analysis and decision-making industries.
Educational Background
MBA, National Taiwan University
Bachelor of Finance, National Chengchi University.
Experience
Director, National Taiwan University EMBA Foundation
Director, Taiwan Internet and E-Commerce Association (TiEA)
Managing Supervisor, The Alumni of Affiliated Senior High School of NTNU
Chief Financial Officer, Senior Vice President, Sunfun Info Co., Ltd.
and Corporate Representative Director
Supervisor, Mello Home International Real Estate Co., Ltd.
Person in charge, Lilong Ltd.
Director, Daiken Biomedical Co., Ltd.(Japan)
Director, Sunfun Greenlife Pty Ltd.
Director, Daiken Biomedical Australia Pty Ltd.
Director, Daiken Investment Australia Pty Ltd.
Supervisor and Representative, Hui Yu Construction Co., Ltd.
Supervisor and Representative, Fuyou International Investment Co., Ltd.
Director, Mello Home One Pty Ltd.
Director, Mello Home Property Pty Ltd.
Corporate Representative Director, Daiken Investment Co., Ltd.
Corporate Representative Director, Daiken Wellness Village Co., Ltd.

10 -

Qualifications	Name	Independence Criteria (Note 2)
	Director, Daiken Investment One Australia Pty Ltd.
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply.
Sunfun Info Co., Ltd.
Representative: Lin, Chih-Ming (Note 5)	Specializing in the operation and strategic management of the e-commerce industry for over 24 years, with work experience in corporate governance, e-commerce, and financial analysis and decision-making industries.
Educational Background
Executive Master of Business Administration (EMBA), National Taiwan University
Bachelor of Information Management, Tamkang University
Experience
Vice Chairman, Taiwan Internet and E-Commerce Association
Chairman, Sunfun Info Co., Ltd.
Person in charge, MuMu investment Ltd.
Corporate Representative Director, Sunfun Info Co., Ltd.
Person in charge, Spruce Ltd.
Consultant, PChome eBay Co., Ltd.
Corporate Representative Director, Daiken Investment Co., Ltd.
Corporate Representative Director, Daiken Wellness Village Co., Ltd.
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply.	N/A	None
Wu, Hsin-Fang	Specializing in the operation and strategic management of the financial and biotechnology industry for over 24 years, with work experience in corporate governance, e-commerce, and biotechnology industries.
Educational Background
Master of Business Administration, National Taiwan University
Bachelor of Science in Chemical Engineer, National Taiwan University
Experience
Assistant Vice President, Direct Investment Department, China Development Industrial Bank
Vice President, CDIB Capital Management Corporation
President, CDIB Healthcare Fund Ltd.
Director and President, CDIB Capital Health Ventures II Limited Partnership
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply.	N/A	No

11 -

Qualifications	Name	Professional Qualifications and Experience (Note 1)
Hsieh, Chun-Hung		Specializing in the operation and strategic management of the medical industry for over 21 years, with work experience in the medical and biotechnology industries.
Educational Background
Doctor of Medicine, Buddhist Tzu Chi University Experience
Attending Physician, Department of Neurosurgery, Mackay Memorial Hospital, Taipei.
Attending Physician, Hejian Orthopedic Clinic
None of the circumstances in the subparagraphs Article 30 of the Company Act apply.	N/A	None
Lin, Kuan-Yu		Focusing on the financial sector, the electronics and technology industry, and computer software for over 21 years, with work experience in corporate governance, e-commerce, and financial analysis and decision-making industries.
Educational Background
Master of Science in Finance, National Taiwan University
Bachelor of Science in Quantitative Finance, National Tsing Hua University Experience
Representative, China Asset Management Company Limited
Manager of the Corporate Finance Department, CTBC Securities Co., Ltd.
Senior Vice President of the Management Department, Weltend Technology Corporation
Chief Financial Officer, Arizon RFID Technology (Cayman) Co., Ltd.
Chief Financial Officer, Ili Technology Corp.
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply.	Does not have a spousal or relative relationship within the second degree of kinship with other directors, and meets the independence and qualification criteria established by the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and Article 14-2 of the Securities and Exchange Act.	None
Chen, Yen-Ting		Specializing in the operation and strategic management of the corporate governance, e-commerce and biotechnology industry for over 21 years, with work experience in corporate governance, e-commerce, and biotechnology industries.
Educational Background
Doctor of Global Health and Population, Harvard University
Doctor of Medicine, National Taiwan University Experience
Project Manager, McKinsey & Company
Director and President, Rakuten Medical Taiwan, Inc.
Vice President of Strategic Initiatives, Appier Incorporated
Partner, AGMI Group
None of the circumstances in the subparagraphs of Article 30 of the Company Act apply.	Compliance Matters for Public Companies and Article 14-2 of the Securities and Exchange Act.	None

12 -

Qualifications Name	Professional Qualifications and Experience (Note 1)	Independence Criteria (Note 2)	Number of Other Public Companies in Which He/She Concurrently Serves as an Independent Director
Lin, Chi-Hung	Specializing in the operation and strategic management of the corporate governance, e-commerce and biotechnology industry for over 21 years, with work experience in corporate governance, e-commerce, biotechnology and financial analysis and decision-making industries. Educational Background MBA, Carnegie Mellon University Bachelor of Business Administration in International Business National Taiwan University Experience Assistant Vice President, Amway Taiwan Company Limited Senior Financial Manager, Crown Bioscience International Chief Financial and Operations Officer, Glico Taiwan Co., Ltd. None of the circumstances in the subparagraphs of Article 30 of the Company Act apply.		None

Note 1: Professional qualifications and experience: state the professional qualifications and experience of individual directors and supervisors. If they are members of the Audit Committee and have accounting or financial expertise, their accounting or financial background and work experience should be stated. Additionally, state whether any of the circumstances listed in Article 30 of the Company Act apply.

Note 2: Independent directors should state their independence, including but not limited to whether they, their spouse, or relatives within the second degree of kinship serve as directors, supervisors or employees of the Company or its affiliates; The number and proportion of the Company's shares held by relatives (or in the name of others); whether they serve as directors, supervisors or employees that have a specific relationship with the Company (refer to the provisions of Article 3, Paragraph 1, Subparagraphs 5 to 8 of the Regulations on the Establishment of Independent Directors of Public Companies and Matters to be Complied with); the amount of remuneration received for providing business, legal, financial, accounting and other services to the Company or its affiliates in the last two years.

Note 3: Chairman of the Company, Chairman of Sunfun Info Co., Ltd., Corporate Representative Director of Sunfun Info Co., Ltd., Director of Sunfun Tech Limited, Director of Sunfun Holding Ltd., Director of Speed App Ltd., Director of WT Tech Limited, Director of Sweet Tech Ltd., Director of ED Tech Ltd., Director of WeTouch Ltd., Director of Nature.a Ltd., Director of Cottonglow Limited, Director of Masa Digital Limited, Director of Mars Technology LLC, Chairman of Sweet Tech Ltd., Person in charge of Yiyuyou LTD., Person in charge of Wetouch Ltd., Person in charge of MSUS Ltd., Person in charge of Jing Shang Technology Co., Ltd., Person in charge of Ovodan Ltd., Person in charge of FaXin Ltd., Person in charge of YYL Info Co., Ltd., Person in charge of TenWin Ltd., Person in charge of Mello Home International Real Estate Co., Ltd, Person in charge of Anjia International Investment Ltd., Person in charge of Chi Jia International Technology Co., Ltd., Person in charge of Hui Yu Construction Co., Ltd., Person in charge of Fu You International Investment Co., Ltd., Person in charge of YUCHIA Inc., Person in charge of Hochia Marketing Inc., Daiken Biomedical Co.,Ltd.(Japan), Director of Sunfun Greenlife Pty Ltd, Director and General Manager of Daiken Biomedical HK Limited, Director of Daiken Biomedical Australia Pty Ltd, Director of Daiken Investment Australia Pty Ltd, Director of Mello Home One Pty Ltd, Director of Mello Home Property Pty Ltd, Director of Blueland Australia Pty Ltd, Chairman of Daiken Investment Co., Ltd., Chairman of Daiken Wellness Village Co., Ltd., and Director of Daiken Investment One Australia Pty Ltd.

Note 4: Chairman Chang Chia-Ming passed away on March 9, 2026. An emergency Board of meeting was convened on the same day to elect Mr. Lin, Tung-Ching as the new Chairman.

Note 5: On March 13, 2026, the Corporate Shareholder Sunfun Info Co., Ltd. appointed Mr. Lin Chih-Ming to replace Mr. Chang Chia-Ming as the Representative of Corporate Director.

(2) Diversity and Independence of the Board of Directors:

A. Diversity of the Board Members:

I. The Company refers to the “Corporate Governance Best Practice Principles of the Company” and considers diversity when selecting members of the Board of Directors. In addition to ensuring that directors who also serve as company managers do not exceed one-third of the total number of directors, the company shall formulate appropriate diversity policies based on its own operations, business model, and development needs. Such policies should include, but are not limited to, the following two key criteria:

i. Basic characteristics and values: gender, age, nationality, and culture, among others.
ii. Professional expertise and skills: Professional knowledge (accounting, industry, finance, marketing or industrial technology background) professional skills and industry experience, etc.

II. The Directors should possess the knowledge, skills, and qualifications necessary to perform their duties. To achieve the ideal goal of corporate governance, the Board of Directors shall possess the following abilities:

i. Ability to make sound business judgments.
ii. Ability to perform accounting and financial analysis.
iii. Ability to manage a business.
iv. Ability to handle crisis management.
v. Knowledge of the industry.
vi. An international market perspective.
vii. Leadership skills.
viii. Decision-making ability.

The nine current directors of the Company are all Taiwanese who have the necessary expertise, skills and education background to perform their duties (please refer to (1) Professional Qualifications of Directors and Supervisors), and are respectively specialized in finance and accounting, e-commerce, marketing, electronic technology, and biotechnology. The Board comprises 88.89% male and 11.11% female directors, with all members aged under 55.

III. The current board consists of 9 members, of which 3 are Independent Directors. The diversity of the board is as follows:

Title	Name	Basic Requirements									Professional Knowledge			Skills
		Nationality	Gender	Employer status	Age				Number of times in Independent Director	Industry Related Background	Legal Finance, or Accounting	Crisis Management Capability	International market perspective	Decision making ability	Leadership ability	Risk management capability
					55 and below	55-64	65+	75+	Low/ mid-1999
Chairman	Sandra Jaffe Co., Ltd., Representative: Lin Yang Ching-Shun	Taiwan, Republic of China	Male		V					V		V	V	V	V	V
Chairman	Sandra Jaffe Co., Ltd., Representative: Lin Yang Ching-Shun	Taiwan, Republic of China	Male	V	V					V		V	V	V	V	V
Director	Sandra Jaffe Co., Ltd., Representative: Chang, Li	Taiwan, Republic of China	Male		V						V	V	V	V	V	V

Title	Name	Book Requirements								Professional Knowledge		Skills
		Nationality	Gender	Emphasis Status	Age		Number of items in Independent Director		Inkonyi-Kumari Background	Legal, Finance, Accounting	Crisis Management Capability	International market perspective	Decision-making ability	Leadership ability	Risk management capability
					25 and below	18 to 35 years	36 to 55 years	56 years and over
Director	Sanfun Info Co., Ltd. Representative: Lin Chih-Ming (None of these)	Female, Republic of China	Male		V					V		V	V	V	V	V
Director	Sanfun Info Co., Ltd. Representative: Lin Chih-Ming (None of these)	Female, Republic of China	Male		V					V		V	V	V	V	V
Director	Wu, Hsin-Fang	Female, Republic of China	Female		V					V		V	V	V	V	V
Director	Heath, Chun-Hung	Female, Republic of China	Male		V					V		V	V	V	V	V
Independent Director	Lin, Kuan-Yu	Female, Republic of China	Male		V		V				V	V	V	V	V	V
Independent Director	Chui, Yen-Ting	Female, Republic of China	Male		V		V			V		V	V	V	V	V
Independent Director	Lin, Chi-Hung	Female, Republic of China	Male		V		V			V	V	V	V	V	V	V

Note 1: Chairman Chang Chia-Ming passed away on March 9, 2026. An emergency Board of meeting was convened on the same day to elect Mr. Lin, Tung-Ching as the new Chairman.

Note 2: On March 13, 2026, the Corporate Shareholder Sunfun Info Co., Ltd. appointed Mr. Lin Chih-Ming to replace Mr. Chang Chia-Ming as the Representative of Corporate Director.

B. Independence of the Board of Directors:

Structure of the Board of Directors:

The election process of all directors of the Company is open and fair, in line with the provisions of the Articles of Incorporation, the Director Election Procedures, the Corporate Governance Best Practice Principles, the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies, and Article 14-2 of the Securities and Exchange Act. The current Board of Directors is comprised of 3 independent directors (33.3%) and 6 non-independent directors (66.7%). Among them, 1 director (14.29%) hold employee/manager status, and none of the directors have a spouse or second degree of kinship relationship, which complies with the provisions of Article 26-3, Paragraphs 3 and 4 of the Securities and Exchange Act.

Independence of the Board of Directors:

The Board of Directors of the Company guides the Company's strategy, supervises the management level, and is responsible to the Company and shareholders. In all operations and arrangements of the Company's governance system, the Board of Directors exercises its powers in accordance with laws, regulations, articles of incorporation, or resolutions of the shareholders' meeting. The Board of Directors of the Company emphasizes the functions of independent operation and transparency. Directors and independent directors are independent individuals who exercise their powers independently. The three independent directors also follow relevant laws and regulations, and, combined with the authority of the Audit Committee, review the management and control of the Company's existing or potential risks, so as to truly supervise the effective implementation of the Company's internal control, the selection (dismissal) of

CPAs, and the independence and proper preparation of financial statements. In addition, the Company adopts a cumulative voting system and a candidate nomination system for the election and appointment of directors and independent directors. Shareholders are encouraged to participate. Shareholders who hold more than a certain number of shares may submit a list of candidates. The qualifications of the candidates are reviewed on whether they violate the items provided in Article 30 of the Company Act. The relevant acceptance is conducted and announced in accordance with the law to protect the rights and interests of shareholders, and avoid monopoly or excessive nomination rights, and to maintain independence.

16 -

(3) Presidents, Vice Presidents, Assistant Managers, and Supervisors of Various Branch Organization:

April 6, 2026
Unit: shares; %

Title	Name	Gender	Nationality	Date of Appointment	Shareholding		Shares Held by Spouse and Minor Children		Shares Held in the Name of Other Persons		Sharehold King Ratio	Education and Work Experience	Managers who are Spouses or Relatives Within the Second Degree of Kinship
					Number of Shares	Number of Shares Sharehold	Number of Shares	Sharehold King Ratio	Sharehold King Ratio	Title			Name	Relationship
President	Lin, Tang-Ching	Male	Taiwan, Republic of China	2024/2/27	550,000	0.07	-	-	-	-	-	Master of Business Administration, National Chengchi University
Bachelor of Pharmacy, Taipei Medical University
Chairman, Sweet Tech Ltd.	Chairman of the Company
Corporate Representative Director, Sunfan Info Co., Ltd.
Corporate Representative Director, Mello Home International Real Estate Co., Ltd.
Person in charge of Double An International Investment Ltd.
Person in charge, Chen Yi-An Innovative Technologies Co., Ltd.
Chairman and President, Daiken Biomedical Co.,Ltd (Japan)
Director, Sunfan Greenlife Pty Ltd.
Director and President, Daiken Biomedical Australia Pty Ltd
Director and President, Daiken Investment Australia Pty Ltd
Director, Mello Home One Pty Ltd.
Director, Mello Home Property Pty Ltd.
Director, Daiken Investment Co., Ltd.
Director, Daiken Wellness Village Co., Ltd.
Director, Daiken Investment One Australia Pty Ltd.	-	-	-	-	-
Director of the Finance Department	Hung, Teu-Chun	Female	Taiwan, Republic of China	2024/3/8	250,000	0.03	-	-	-	-	-	Bachelor of Science in Finance, Jinwen University of Science and Technology
Finance Director, Sunfan Info Co., Ltd.	--	-	-	-	-	-
Director of Marketing Department	Chang, Sih-Yu	Female	Taiwan, Republic of China	2024/2/26	1,164,000	0.14	-	-	-	-	-	Bachelor of Arts in Radio, Television and Film, Shih Hsin University
Marketing Director, Sunfan Info Co., Ltd.	--	-	-	-	-	-
Director of Information Technology and Chief Information Security Officer	Peng, Hong-Wei	Male	Taiwan, Republic of China	2024/2/27	250,000	0.03	-	-	-	-	-	Bachelor of Science in Information Management, Ling Tung University
Associate Director of Network Administration, Sunfan Info Co., Ltd.	--	-	-	-	-	-
Director of Customer Relationship Department	Tsai, Ting-Hsuan	Male	Taiwan, Republic of China	2022/5/26	590,000	0.07	-	-	-	-	-	Master of International Business Administration, Chinese Culture University
CRM Manager, Sweet Tech Ltd.	--	-	-	-	-	-

Title	Name	Gender	Nationality	Date of Appointment	Shareholding		Shares Held by Spouse and Minor Children		Shares Held in the Name of Other Persons		Shareholding Ratio	Education and Work Experience	Managers who are Spouses or Relatives Within the Second Degree of Kinship
					Number of Shares	Sharehold in Rate	Number of Shares	Sharehold in Rate	Number of Shares	Sharehold in Rate			Title	Name	Relationship
R&D Manager	Liu, Liang-Chun	Female	Taiwan, Republic of China	2018/6/19	1,000	-	-	-	-	-	-	Postdoctoral Research at the Institute of Biomedical Sciences, Academia Sinica, Taiwan
Postdoctoral Research at the Research Center of the University of Rochester Medical Center
PhD in Animal Physiology, University of Wyoming, major in Cell Biology
Biomedical Product Development Manager, Daikon Biomedical Co., Ltd.	--				-
Associate Director of the Administrative Department	Cheng, Shi-Yu	Female	Taiwan, Republic of China	2024/2/26	290,000	0.04	-	-	-	-	-	Bachelor's Degree in Philosophy with a Minor in Law, National Taiwan University
Senior HR Manager, Sunfun Info Co., Ltd.	--				-	-
Associate Director of the Audit Department	Chen, Li-Chun	Female	Taiwan, Republic of China	2024/2/27	252,000	0.03	-	-	-	-	-	Bachelor in Accounting, National Taipei University
Senior Audit Manager, Sunfun Info Co., Ltd.	--	-	-		-	-
Assistant Manager of Production Management Department	Chen, Ya-Jui	Male	Taiwan, Republic of China	2022/9/26	59,000	0.01	-	-	-	-	-	Master's Degree in Health and Nutrition, Taipei Medical University
Biomedical Product Development Specialist, Daikon Biomedical Co., Ltd.	--	-	-		-	-

(II) If the chairman and the general manager or an individual in an equivalent position (the chief executive) are the same person, or are spouses or first-degree relatives, the Company shall explain the reasons, justification, necessity, and corresponding mitigation measures:

The Company is primarily engaged in the research, development, and sale of health supplements. Both the Chairman and the President must be deeply and continuously involved in internal management decisions and related matters as the Company operates in the highly competitive and fast-paced biotech consumer industry, therefore, having the Chairman concurrently serve as President enables the Board of Directors to maintain a comprehensive overview of overall operations, significantly enhances management efficiency, and ensures more direct and seamless decision-making and execution. In order to implement corporate governance, enhance sustainable development, and strengthen the independence of the Board of Directors, the Company has been actively training relevant personnel and plans to make adjustments as necessary before the end of 2026.

II. Remuneration paid to Directors, Supervisors, President and Vice President for the most recent fiscal year

(I) Remuneration paid to Directors (including Independent Directors) for the most recent year (2025):

Unit: NT$ thousands; thousands of unit; %

Title	Name	Director/commention	Percentage of the total state of A, B, C, and D to net income after taxes	Compensation paid to concurrent employees	Percentage of the total state of A, B, C, D, E, F, and G to net income	Remuneration received from a non-constant business, other than the subsidiary company in the parent company
Base compensation (A)	Severance pay and pension (B)	Remuneration of Directors (C)	Expenses of conducting business (D)	Salaries, bonuses, and allowances (E)	Severance pay and pension (F)	Employee's compensation (G)
The Company	All companies listed in the financial report	The Company	All companies listed in the financial report	The Company	All companies listed in the financial report	The Company
Chairman	Sardini Info Co., Ltd. Representative: Chang Chia-Heng	0	0	0	0	360
Director	Sardini Info Co., Ltd. Representative: Lei Yang-Ching	0	0	0	0	360
Director	Sardini Info Co., Ltd. Representative: Chang Li	0	0	0	0	360
Director	Sardini Info Co., Ltd. Representative: Shiu, Yu-Fan	0	0	0	0	360
Director	Wu, Shin-Fang	0	0	0	0	360
Director	Heidi, Chen-Hang	0	0	0	0	360
Independent Director	Lin, Kean-Yu	368	368	0	0	0
Independent Director	Chen, Yen-Ting	368	368	0	0	0
Independent Director	Lin, Chi-Hang	368	368	0	0	0

Please note the policies, systems, standards, and structure of independent directors' remuneration payment, and describe the relevance to the amount of remuneration according to their responsibilities, risks, and time of investment. The procedures for the remuneration of independent directors. The Company takes "Regulations Governing the Evaluation of the Performance of the Board of Directors" and "The Procedures for Determining the Remuneration of Directors and Supervisors" as the basis for remuneration assessment, taking into consideration not only the Company's overall performance, future operational risks and development trends but also individual efficacy performance ratios and contributions to the Company's efficacy, to provide a reasonable remuneration, with review by the Remuneration Committee and the Board of Directors as to the efficacy and reasonableness of the remuneration, along with the continuous evaluation of actual operations and relevant legal regulations to review the remuneration system.
In addition to the information disclosed in the table above, remuneration paid to any director of the Company reach as serving as an advisor to all non-employees of the parent company/all companies/to invoiced companies in the financial report, etc.) in the most recent fiscal year: none.

Remuneration Range

Range of Remuneration Paid to Each Director	Name of Director
	Total of (A+B+C+D)		Total of (A+B+C+D+E+F+G)
	The Company	All companies listed in the financial report H	The Company	All companies listed in the financial report I
Less than NT$ 1,000,000	Chang, Chia-Ming, Lin, Tung-Ching, Shu, Yu-Fan, Chang, Li, Wu, Hsin-Fang, Hsieh, Jun-Hong, Lin, Kuan-Yu, Chen, Yen-Ting, Lin, Chih-Hung	Chang, Chia-Ming, Lin, Tung-Ching, Shu, Yu-Fan, Chang, Li, Wu, Hsin-Fang, Hsieh, Jun-Hong, Lin, Kuan-Yu, Chen, Yen-Ting, Lin, Chih-Hung	Chang, Chia-Ming, Shu, Yu-Fan, Chang, Li, Wu, Hsin-Fang, Hsieh, Jun-Hong, Lin, Kuan-Yu, Chen, Yen-Ting, Lin, Chih-Hung	Chang, Chia-Ming, Shu, Yu-Fan, Chang, Li, Wu, Hsin-Fang, Hsieh, Jun-Hong, Lin, Kuan-Yu, Chen, Yen-Ting, Lin, Chih-Hung
NT$ 1,000,000 (inclusive) to NT$ 2,000,000 (exclusive)
NT$ 2,000,000 (inclusive) to NT$ 3,500,000 (exclusive)
NT$ 3,500,000 (inclusive) to NT$ 5,000,000 (exclusive)
NT$ 5,000,000 (inclusive) to NT$ 10,000,000 (exclusive)			Lin, Tung-Ching	Lin, Tung-Ching
NT$10,000,000 (inclusive) to NT$15,000,000 (exclusive)
NT$15,000,000 (inclusive) to NT$30,000,000 (exclusive)
NT$30,000,000 (inclusive) to NT$50,000,000 (exclusive)
NT$ 50,000,000 (inclusive) to NT$ 100,000,000 (exclusive)
More than NT$100,000,000
Total	9 people	9 people	9 people	9 people

(II) Annual remuneration for the supervisors in the most recent fiscal year (2025): None.

(III) Remuneration paid to the President in the most recent fiscal year (2025):

Unit: NT$ thousands; thousands of unit; %

Title	Name	Salary (A)		Severance pay and pension (B)		Bonuses and allowances (C)		Employee's compensation (D)				Percentage of the total sums of A, B, C and D to net income after taxes (%)		Remuneration received from a reinvestment business other than the subsidiary company or the parent company
		The Company	All companies listed in the financial report	The Company	All companies listed in the financial report	The Company	All companies listed in the financial report	The Company		All companies listed in the financial report		The Company	All companies listed in the financial report
								Cash Amount	Stock Amount	Cash Amount	Stock Amount
President	Lin, Tung-Ching	3,517	3,498	108	108	2,070	2,070	0	0	0	0	5,695 1.81	5,695 1.81	405

Remuneration Range

Range of Remuneration Paid to the Presidents and Vice Presidents of the Company	Name of Presidents
	The Company	All companies listed in the financial report
Less than NT$ 1,000,000
NT$ 1,000,000 (inclusive) to NT$ 2,000,000 (exclusive)
NT$ 2,000,000 (inclusive) to NT$ 3,500,000 (exclusive)
NT$ 3,500,000 (inclusive) to NT$ 5,000,000 (exclusive)
NT$ 5,000,000 (inclusive) to NT$ 10,000,000 (exclusive)	Lin, Tung-Ching	Lin, Tung-Ching
NT$10,000,000 (inclusive) to NT$15,000,000 (exclusive)
NT$15,000,000 (inclusive) to NT$30,000,000 (exclusive)
NT$30,000,000 (inclusive) to NT$50,000,000 (exclusive)
NT$ 50,000,000 (inclusive) to NT$ 100,000,000 (exclusive)
More than NT$100,000,000
Total	1 person	1 person

(IV) Name and distribution of the manager for the distribution of employee remuneration:

December 31, 2025; Unit: New Taiwan Dollar (thousands)

Title		Name	Stock Amount	Cash Amount	Total	Total sum to net income after taxes
Manager	President	Lin, Tung-Ching	-	1,241	1,241	0.37%
Manager	Director of the Finance Department	Hung, Tzu-Chun
Manager	Director of Marketing Department	Chang, Sih-Yu
Manager	Director of the IT Department	Peng, Hsing-Wei
Manager	Director of Customer Relationship Department	Tsai, Ting-Hsuan
Manager	Associate Director of the Administration Department	Cheng, Shi-Yu
Manager	Associate Director of the Audit Department	Chen, Li-Chun

(V) If one of the following circumstances applies to the Company, remuneration of individual Directors and Supervisors shall be disclosed:

In recent years, for individual or separate financial statements that report a post-tax loss, the compensation of individual Directors and Supervisors should be disclosed: None.
If there are insufficient shareholdings held by Directors in the most recent fiscal year in excess of three consecutive months, remuneration of individual Directors shall be disclosed; if the number of shares held by supervisors is insufficient for more than three consecutive months, remuneration of individual Supervisors shall be disclosed: None.
For each of the past three months, the average ratio of Directors and Supervisors' pledged shares exceeds 50%, the individual Directors and Supervisors with in any said month with pledged shares exceeding 50% shall be disclosed: None.

(VI) Provide a comparative explanation and analysis for total remuneration paid to the Company's Directors, Supervisors, Presidents, and Vice Presidents in the most recent two years as a percentage of net income after tax (NIAT) of any entity or individual financial statements as stated in the Company's financial statements and consolidated financial statements, and for policies, standards, packages for payment of remuneration, procedures for determining remuneration, and links to business performance and future risk exposure.

Total remuneration paid to Directors, Supervisors, Presidents and Vice Presidents in the past two years as a percentage of net income as stated for any entity or in individual

financial statements:

Unit: NT$ thousands; %

Recipients of Remuneration	2024				2025
	The Company		All companies listed in the financial report		The Company		All companies listed in the financial report
	Amount	Percentage of net profit after tax	Amount	Percentage of net profit after tax	Amount	Percentage of net profit after tax	Amount	Percentage of net profit after tax
Director	5,906	5.54	5,906	5.54	9,383	2.78	9,383	2.78
Supervisor	62	0.06	62	0.06	0	0	0	0
President	5,787	5.43	5,787	5.43	9,383	2.78	9,383	2.78

Policies, standards, packages for payment of remuneration, procedures for determining remuneration, and links to business performance and future risk exposure:

The remuneration for all directors and supervisors shall be determined by the Board of Directors, based on their level of participation in the Company's operations and the value of their contributions, while also taking into account the usual standards within the industry. If the Company generates a profit in the current fiscal year, pursuant to Article 21 of the Company's Articles of Incorporation, such profit may be used to pay remuneration to the directors for the current fiscal year, provided that such remuneration does not exceed $3\%$ of the profit for the current fiscal year. Such remuneration shall be approved by a resolution of the Board of Directors passed with the attendance of at least two-thirds of the directors and the consent of a majority of the directors present, and shall be reported to the shareholders' meeting.

The company's procedures for determining compensation are established based on the Articles of Incorporation and internal approval authority policies. In addition, the Company pays the Manager and other Managerial Officers remuneration, and their appointment, removal, and compensation are handled in accordance with the provisions of Article 29 of the Company Act. All allowances and other measures providing tangible incentives shall be determined by taking into account the nature of the work performed, the level of responsibility, and operational performance, and by reference to the standard pay levels in the industry.

III. Implementation of Corporate Governance

(I) Board Meetings' Implementation Status

The Board of Directors convened 15 meetings (A) in the most recent year (2025) and up to the publication date of the 2026 annual report. The attendance of Directors was as follows:

Title	Name	Numbers in Attendance in Person (B)	Numbers in Attendance by Proxy	Rate of Actual Presence (Attendance) (%) (B/A)	Note
Chairman	Sunfun Info Co., Ltd. Representative: Chang, Chia-Ming	12	0	80%	Chairman Chang Chia-Ming passed away on March 9, 2026. An emergency Board of meeting was convened on the same day to elect

					Mr. Lin, Tung-Ching as the new Chairman.
Director	Sunfun Info Co., Ltd.
Representative: Lin, Tung-Ching	13	2	87%	Chairman Chang Chia-Ming passed away on March 9, 2026. An emergency Board of meeting was convened on the same day to elect Mr. Lin, Tung-Ching as the new Chairman.
Director	Sunfun Info Co., Ltd.
Representative: Chang, Li	14	1	93%
Director	Sunfun Info Co., Ltd.
Representative: Shu, Yu-Fan	15	0	100%
Director	Sunfun Info Co., Ltd.
Representative: Lin, Chih-Ming	1	0	100%	On March 13, 2026, the Corporate Shareholder Sunfun Info Co., Ltd. appointed Mr. Lin Chih-Ming to replace Mr. Chang Chia-Ming as the Representative of Corporate Director.
Director	Wu, Hsin-Fang	15	0	100%
Director	Hsieh, Chun-Hung	14	1	93%
Independent Director	Lin, Kuan-Yu	15	0	100%
Independent Director	Chen, Yen-Ting	14	0	93%	One independent director was unable to attend due to a prior delegation of attendance, resulting in one absence.
Independent Director	Lin, Chi-Hung	11	4	73%
Other required disclosures:
I. The date of the board meeting, the term, content of the proposals, opinion of all Independent Directors, and the Company's handling of the opinion of Independent Directors shall be recorded for any of the following circumstances affecting operations of the Board of Directors' meetings:
(I) Items listed in Article 14-3 of the Securities and Exchange Act:
The Company conducted a full board election on December 25, 2024, appointed three independent directors, and established an Audit Committee, and is now subject to Article 14-5 of the Securities and Exchange Act. For related information, please refer to the “Operations of the Audit Committee” section in this annual report.
(II) Other than the matters mentioned above, other resolutions on which the Independent Directors have dissenting opinions or qualified opinions, and for which there are written records or statements of the Board's decisions thereon: None.
II. In regards to the recusal of Directors from voting due to conflict of interests, the name of the Directors, the proposal, reasons for recusal due to conflict of interests and voting outcomes should be stated:
Date of the Board of Directors' Meeting	Proposals	Recusing Director	Reason for Conflict of Interest	Participation in Voting
2025.3.6	Proposal for the Appointment of Directors, Auditors, and President of the Company’s Japanese Subsidiary. Daiken Biomedical Co.,Ltd.(Japan)	Four Directors including Lin, Tung-Ching, Chang, Chia-Ming, Shu, Yu-fan, and Chang, Li.	Due to potential conflicting interests	Not participating in discussions and voting

2025.3.6	Proposal on the appointment of Directors and President of Daiken Biomedical HK Limited, the Company's Subsidiary in Hong Kong	Director Chang, Chia-Ming	Due to potential conflicting interests	Not participating in discussions and voting
2025.3.6	Proposal on the appointment of the Directors and President of Daiken Biomedical Australia Pty Ltd, the Company's Australian Subsidiary.	Four Directors including Lin ,Tung-Ching, Chang, Chia-Ming, Shu, Yu-fan, and Chang, Li.	Due to potential conflicting interests	Not participating in discussions and voting
2025.3.6	Proposal on the appointment of the Director and President of Daiken Investment Australia Pty Ltd, the Company's Australian Subsidiary	Four Directors including Lin ,Tung-Ching, Chang, Chia-Ming, Shu, Yu-fan, and Chang, Li.	Due to potential conflicting interests	Not participating in discussions and voting
2025.3.6	Review of the Compensation for Managerial Officers of the Company	Chairman: Lin, Tung-Ching	Due to potential conflicting interests	Not participating in discussions and voting
2025.7.17	Proposal for the allocation of employee stock options in connection with the Company's pre-IPO cash capital increase and issuance of new shares in fiscal year 2025	Four Directors including Lin ,Tung-Ching, Chang, Chia-Ming, Shu, Yu-fan, and Chang, Li.	Due to potential conflicting interests	Not participating in discussions and voting
2025.8.8	Proposal for the allocation of employee stock options in connection with the Company's pre-IPO cash capital increase and issuance of new shares in fiscal year 2025	Four Directors including Lin ,Tung-Ching, Chang, Chia-Ming, Shu, Yu-fan, and Chang, Li.	Due to potential conflicting interests	Not participating in discussions and voting
2025.12.22	Proposal to review the compensation of the Company's directors and amend the Company's "Regulations on Compensation for Directors and Supervisors"	Nine Directors including Lin Tung-Ching, Chang Chia-Ming, Shu, Yu-Fan, Chang, Li, Wu, Hsin-Fang, Hsieh Chun-Hung, Lin Kuan-Yu, Chen, Yen-Ting, and Lin, Chi-Hung.	Due to potential conflicting interests	Not participating in discussions and voting
2026.3.9	Review of the Compensation for Managerial Officers of the Company	Director Lin Tung-Ching	Due to potential conflicting interests	Not participating in discussions and voting
2026.3.9	Proposal for Employee and Director Compensation for the 2025 Fiscal Year	Directors Lin, Tung-Ching, Shu, Yu-Fan, Chang, Li, Wu, Hsin-Fang, and Hsieh, Chun-Hung	Due to potential conflicting interests	Not participating in discussions and voting

III. TWSE and TPEX-listed companies shall disclose information regarding the evaluation cycle and period, scope, methods, and content of the Board of Directors' self-evaluation (or peer evaluation): Not applicable.
IV. Targets for strengthening the functions of the Board of Directors (such as establishing an Audit Committee and enhancing information transparency) in the current and the most recent fiscal year and assessing implementation thereof:

(I) To strengthen management mechanisms and enhance oversight functions, the Company has established a "Remuneration Committee" and an "Audit Committee." These committees convene meetings in accordance with the organizational bylaws approved by the Board of Directors to deliberate and discuss relevant matters, and submit their conclusions and recommendations to the Board of Directors for resolution. The organizational regulations approved by the Board of Directors, which include provisions

regarding the number of committee members, their terms of office, their responsibilities, rules of procedure, and the resources the company shall provide for the exercise of their duties.

(II) The Company has obtained “liability insurance for directors and supervisors” to mitigate the legal liability risks of directors and supervisors and to enhance corporate governance.

(III) The Company had completed the general reelection of directors at the General Shareholders' Meeting on December 25, 2024, and appointed all three Independent Directors on the same day to compose the Audit Committee, which shall convene at least once every quarter, with responsibility for the Company's financial statements, approval for selection (dismissal) of the CPAs and their independence and efficacy, as well as effective implementation for internal corporate controls, ensuring the Company's compliance with relevant laws and regulations, and the Company's control over existing or potential risks. Functional committees such as a Remuneration Committee was further established to strengthen corporate governance and enhance the Board of Directors' functions.

(II) Operations of the Audit Committee or Supervisors' Participation in the Board Meetings:

Operations of the Audit Committee:

The Audit Committee met 9 times (A) in the most recent year (2025). The attendance of Independent Directors is as follows:

Title	Name	Number in Actual Attendance (B)	Numbers in Attendance by Proxy	Rate of Actual Attendance (%) (B/A)
Independent Director	Lin, Kuan-Yu	9	0	100%
Independent Director	Chen, Yen-Ting	9	0	100%
Independent Director	Lin, Chi-Hung	7	2	78%
Other required disclosures:
I. If the operation of the Audit Committee falls under any of the following circumstances, the meeting date of the Audit Committee, the session, the content of the proposals, the independent directors' objections, reservations or major proposals, the results of the Audit Committee's resolutions, and the Company's handling of the comments of the Audit Committee:
(I) Items listed in Article 14-5 of the Securities and Exchange Act: None.
(II) In addition to the items in the preceding sentence, other resolutions passed by two-thirds of all the Directors but yet to be approved by the Audit Committee: None.
II. In regards to any recusal of Independent Directors from voting due to conflict of interests, the name of the Independent Directors, the proposal, reasons for recusal due to conflict of interests and voting outcomes should be stated: None.
III. Communications between Independent Directors and the head of internal audit and CPAs (such as matters, methods and results of communication with respect to the Company's financial and business status):
(I) Communication with the head of internal audit:
1. Communication Method:
The Company established an Audit Committee on December 25, 2024. The Audit Committee members and the Head of Internal Audit should convene at least four meetings annually. As of the date of publication of this annual report, the Audit Committee members and the Head of Internal Audit has held a total of five meetings, during which the Head of Internal Audit presented reports on the status of the Company’s internal audit activities and the operation of internal controls.
2. Summary of communications between independent directors and the Head of Audits as of the date of publication of the Annual Report:
Meeting Date	Type of Meeting	Key Points of Communication	Communication Status and Opinions of Independent Directors	Processing Opinions from Independent Directors
---	---	---	---	---

| | 2025.3.6 | Communication Meeting | I. Report on the implementation status and progress of the internal audit for the fourth quarter of 2024
II. Discussion on the Internal Control Statement for Fiscal Year 2024. | No recommendations or comments. | N/A |
| --- | --- | --- | --- | --- | --- |
| | 2025.5.13 | Communication Meeting | Report on the implementation status and progress of the internal audit for the first quarter of 2025 | No recommendations or comments. | N/A |
| | 2025.8.8 | Communication Meeting | Report on the implementation status and progress of the internal audit for the second quarter of 2025 | No recommendations or comments. | N/A |
| | 2025.11.7 | Communication Meeting | I. Discussion of the 2026 Annual Audit Plan.
II. Report on the implementation status and progress of the internal audit for the third quarter of 2025. | No recommendations or comments. | N/A |
| | 2026.3.9 | Communication Meeting | I. Report on the implementation status and progress of the internal audit for the fourth quarter of 2025.
II. Discussion on the Internal Control Statement for Fiscal Year 2025. | No recommendations or comments. | N/A |

(II) Communication with the CPA:
1. Communication Method:
The Company established an Audit Committee on December 25, 2024. The Audit Committee members and the HCPA should convene at least two meetings annually to fully discuss the impact of any material adjusting entries and legal amendments.
2. Summary of communications between Independent Directors and CPAs as of the date of publication of the Annual Report:

Meeting Date	Type of Meeting	Key Points of Communication	Communication and Opinion from Independent Directors	Processing Opinions from Independent Directors
2025.3.6	Communication Meeting	I. Report from CPAs: Scope and Methodology of the Audit for the 2024 Financial Report, Significant Risks and Key Audit Matters, and Audit Conclusions
II. CPAs discussed and communicated the questions raised by the Independent Director	No comments.	N/A

| | 2025.8.8 | Communication Meeting | I. Report from CPAs: Findings and Recommendations from the Financial Report for the First Half of 2025
II. CPAs discussed and communicated the questions raised by the Independent Director | No comments. | N/A |
| --- | --- | --- | --- | --- | --- |
| | 2026.3.9 | Communication Meeting | I. Report from CPAs: Scope and Methodology of the Audit for the 2025 Financial Report, Significant Risks and Key Audit Matters, and Audit Conclusions
II. CPAs discussed and communicated the questions raised by the Independent Director | No comments. | N/A |

IV. Audit Committee Annual Work Highlights:

The Audit Committee of the Company is composed of all Independent Directors to assist the Board of Directors in carrying out its supervision duties, the terms of reference of which are as follows:

(I) Formulate or amend internal control system pursuant to Article 14-1 of the Securities and Exchange Act.
(II) Assessment of the effectiveness of the internal control system.
(III) The adoption or amendment, pursuant to Article 36-1 of the Securities and Exchange Act, of the procedures for handling financial or business activities of a material nature, such as acquisition or disposal of assets, and derivatives trading.
(IV) Audit matters bearing on the personal interest of a Director.
(V) Audit the transactions of interested parties in accordance with the law.
(VI) Audit material assets or derivatives trading.
(VII) Audit offering, issuance or private placement of any equity-based securities.
(VIII) Audit the appointment, discharge or compensation of a certified public accountant (CPA) and its independence and performance.
(IX) Audit the appointment or discharge of a finance manager, accounting manager or chief internal auditor.
(X) Audit the annual and semi-annual financial reports.
(XI) Audit mergers and acquisitions.
(XII) Audit other significant matters set forth by the Company or the competent authority.

V. Professional qualifications and experience of Audit Committee members: Please refer to pages 11-15 for 4. Information on Directors and Supervisors.

The Implementation status of Supervisors' Participation in the Board of Directors: None.

(III) Implementation of Corporate Governance Practices and Non-compliance with Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies and Reasons Thereof:

Item	Operational Status			Deviations from the "Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies" and Reasons Thereof
	Yes	No	Summary
I. Has the Company formulated and disclosed its corporate governance best practice principles in accordance with the "Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies"?	✓		The Company has established its corporate governance best practice principles in accordance with the "Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies" and disclosed on the MOPS on November 7, 2024.	There were no material discrepancies.
II. Shareholding Structure and Shareholders' Rights
(I) Has the Company established internal procedures for handling shareholder proposals, inquiries, disputes, and litigation? Are such matters handled according to the internal procedures?	✓		The Company has appointed a spokesperson and a deputy spokesperson to serve as points of contact for handling relevant matters. The Company's website features an Investor Relations section that is regularly updated with information for public investors to review. The Company has also engaged a professional shareholder services agent (KGI Securities Co., Ltd.) to handle shareholder suggestions, inquiries, disputes, and litigation matters, and seeks assistance from legal counsel when necessary.	There were no material discrepancies.
(II) Does the Company possess a list of its major shareholders with controlling power as well as the ultimate owners of those major shareholders?	✓		Identify shareholders based on the register provided by the Stock Agency, while maintaining positive interactions with major shareholders to keep abreast of the major Shareholders and the registered list of major Shareholders at any time.	There were no material discrepancies.
(III) Has the Company established, and does it execute, a risk management and firewall system within its affiliated companies?	✓		The Company has established the "Regulations Governing Transactions with Group Enterprises, Specific Companies, and Related Parties" to ensure that the business and financial dealings with affiliates are conducted in accordance with the relevant regulations set forth by the competent authorities.	There were no material discrepancies.
(IV) Has the Company established internal rules against insiders using undisclosed information to trade with?	✓		1. Pursuant to a resolution of the Board of Directors, the Company has established the "Code of Ethical Conduct" and has incorporated the "Regulations Governing the Prevention of Insider Trading and Procedures for Handling Material Inside Information" into its internal control procedures to regulate security trading by insiders. 2. The Company regularly reminds insiders of the important regulations regarding the transfer of stakes upon their appointment and periodically forwards the competent authorities' directives on "Preventing Insider Dealing" to ensure that Directors and Managerial Officers can promptly and comprehensively grasp the relevant regulations concerning "insider dealing."	There were no material discrepancies.
III. Composition and Responsibilities of the Board of Directors

Item	Operational Status			Deviations from the “Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies” and Reasons Thereof
	Yes	No	Summary
(I) Does the Board formulate diversity policies, specific management objectives and implemented them?	☑		The implementation of the Company's diversity policies regarding the composition of the Board members and specific management objectives along with its execution are provided on pages 16–17 of this Annual Report.	There were no material discrepancies.
(II) In addition to the Remuneration Committee and Audit Committee established according to law, do TPEs/TWSE listed companies voluntarily established other functional committees?		☑	The Company has established the Remuneration Committee and Audit Committee, and although it has not voluntarily set up other functional committees, in the future other functional committees will be established as actual requirements demand.	In the future, additional types of Functional Committees will be gradually established according to the Company's scale and operational needs.
(III) Has the Company established the board performance evaluation method, and conduct a performance evaluation annually and regularly, and submitted the results of the performance evaluation to and resolved upon by the Board of Directors, and apply it to individual directors' remuneration and nomination renewal?	☑		1. The Company has established the “Board Performance Evaluation Guidelines” pursuant to the resolution of the Board of Directors.
2. The Company's Board Performance Evaluation Guidelines stipulate that the Board of Directors, Members of the Board, the Remuneration Committee, and the Audit Committee shall conduct at least one performance evaluation each year. Internal evaluations should be conducted at the end of each fiscal year in accordance with these regulations to assess the performance for that year.
The performance evaluation criteria for the Board Performance Evaluation of the Company encompass the following five major aspects:
(1) Level of involvement in the Company's operations.
(2) Enhance the quality of decision-making by the Board of Directors.
(3) Composition and structure of the Board of Directors
(4) The appointment and continuing education of Directors
(5) Internal Control.
The performance evaluation criteria for the Board Performance Evaluation of the Company encompass the following:
(1) Understanding of the company and responsibilities.
(2) Level of involvement in the Company's operations.
(3) Professional development and continuing education of the Director.
(4) Internal Control.
The performance evaluation criteria for the Remuneration Committee of the Company encompass the following:
(1) Level of involvement in the Company's operations.
(2) Enhance the quality of decision-making by the Remuneration Committee.	There were no material discrepancies.

Item	Operational Status			Deviations from the “Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies” and Reasons Thereof
	Yes	No	Summary
			(3) Composition and structure of the Remuneration Committee.
(4) Appointment of Committee Members. The performance evaluation criteria for the Audit Committee of the Company encompass the following:
(1) Level of involvement in the Company's operations.
(2) Enhance the quality of decision-making by the Audit Committee.
(3) Composition and structure of the Audit Committee.
(4) Appointment of Committee Members. The evaluation is conducted internally by the Administration Department using internal questionnaires. The scope covers four categories: Board operations, individual director participation, Remuneration Committee operations, and Audit Committee operations. The methodology includes self-evaluations of the Board by directors, individual performance self-assessments, and evaluations by members of the Remuneration and Audit Committees. The aforementioned performance evaluation results will serve as a reference for the selection or nomination of Directors, and the performance evaluation results of Directors and members of the Functional Committee will be used as a reference for determining their individual compensation.
After the annual survey have been collected in January, the Company’s Administrative Department will analyze the results according to the aforementioned procedures, and report them to the Board of Directors, and propose actionable improvements based on the Directors' recommendations.
The Company completed the performance evaluation of the Board of Directors, Directors, Remuneration Committee, and Audit Committee for the fiscal year 2025 (covering the period from January 1, 2025 to December 31, 2025) in January 2026. The evaluation results, along with the proposed areas for continuous enhancement in 2025, were reported to the Board of Directors during the meeting held on March 9, 2026. The assessment score for the year 2025 was above 4, which is considered satisfactory.
3. A Remuneration Committee has been established to periodically evaluate the achievement of performance objectives by the Company’s directors, and the results of such evaluations are used as a reference for determining their individual compensation.
(IV) Does the Company regularly implement assessments on the independence of the CPA?	☑		The Audit Committee of the Company evaluates the independence and suitability of the affiliated certified public accountants (CPAs) annually. In addition to requesting the CPAs to provide a	There were no material discrepancies.

Item	Operational Status
	Yes	No	Summary
			Statement of Independence and Audit Quality Indicators (AQIs), the evaluation is conducted based on the standards specified in Note 1. After confirming that the CPAs and the Company have no financial interests or business relationships other than the fees for auditing and tax matters. Referring to the AQI information, it is confirmed that the CPAs and their firm have superior audit experience and training hours compared to the industry average. The evaluation results for the most recent fiscal year were discussed and approved by the Audit Committee meeting held on March 9, 2026, and were submitted to the Board of Directors for approval on the same day.
IV. Has the Company allocated an adequate number of corporate governance personnel with appropriate qualifications, and to appoint a chief corporate governance officer as the most senior officer to be in charge of corporate governance affairs (including but not limited to furnishing information required for business execution by directors and supervisors, assisting directors and supervisors with legal compliance, handling matters relating to board meetings and shareholders meetings according to laws, producing minutes of board meetings and shareholders meetings)?	✓	1. The Company has a part-time unit for corporate governance, and the Company has appointed Hung, Tzu-Chun as the Corporate Governance Officer through the resolution of the Board of Directors on March 8, 2024 to protect shareholders' rights and strengthen the functions of the Board of Directors. The main responsibilities of the Company's corporate governance unit are as follows:(1) Handle meetings of the Board of Directors and shareholders in accordance with the law.(2) Prepare meeting minutes for board meetings and shareholders' meetings.(3) Assist the Director in taking office and continuing education.(4) Provide data required by Directors and Supervisor to perform their duties,(5) Assist the Directors in legal compliance.(6) Report to the Board of Directors the results of the review regarding whether Independent Directors meet the qualification requirements stipulated by relevant laws and regulations during their nomination, selection, and term of office.(7) Manage director appointments and resignations.(8) Other matters stipulated in the Articles of Incorporation or contracts.2. The status of execution is as follows:(1) Provide Directors with the information and regulations necessary for the performance of their duties, and arrange for them to complete their required continuing education hours.(2) Provide Directors with updates on the latest laws and regulations related to corporate governance on a periodic basis.(3) Provide Directors with the company information necessary for them to perform their duties and ensure smooth communication between directors and department heads.	There were no material discrepancies.

Item	Operational Status			Deviations from the "Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies" and Reasons Thereof
	Yes	No	Summary
			3. The Board of Directors, various Functional Committees, and shareholder meetings are convened in compliance with the regulations.(1) Notice of the draft agenda of the Board of Directors was provided to Directors seven days prior to the meeting, and the meetings were convened and relevant information was provided to the meetings. If the meeting required addressing of potential conflict of interests to avoid, advance notice was provided, while the meeting minutes were completely memorialized within 20 days after the meeting.(2) After the meeting, assisting the Board of Directors in the release of material information regarding key resolutions, ensuring the legal compliance and accuracy of the information disclosed to protect the information symmetry of investors to trading information.
V. Has the company established a channel to communicate with stakeholders (including but not limited to the Shareholders, employees and suppliers), and created a stakeholder section on the Company's website, and appropriately responded to the important corporate social responsibility issues that are relevant to the stakeholders?	✓		The Company has established a dedicated section for stakeholders on its website, and key issues of concern to stakeholders are appropriately addressed by the relevant departments. Additionally, financial and shareholder-related information is announced on the Market Observation Post System and the Company's website to establish effective communication channel with investors.The Company has established a customer service hotline to facilitate smooth communication with consumers and other stakeholders.	There were no material discrepancies.
VI. Has the Company appointed a professional shareholder services agency to handle Shareholders' Meetings?	✓		The Company has appointed a professional stock affairs agency of KGI Securities Co., Ltd. to handle the affairs of the shareholders' meeting.	There were no material discrepancies.
VII. Information Disclosure
(I) Does the Company have a website that discloses financial operations and corporate governance information?	✓		The Company has established a dedicated section on its website for financial matters and corporate governance, and all relevant key issues have been addressed by the respective departments.	There were no material discrepancies.
(II) Has the Company adopt other methods of information disclosure (such as creating an English website, delegating specific personnel to collect and disclose company information, implementing a spokesperson system, and disclosing the process of investor conferences on the Company's website)?	✓		The Company has designated personnel to be responsible for the collection and distribution of various information and has established positions for a spokesperson and deputy spokesperson, responsible to disclose information on the Company's external relations and designated a dedicated person to disclose information on the Company's information on the Market Observation Post System (MOPS) and company websites as required by law and regulation.	There were no material discrepancies.
(III) Has the company announced and registered the annual financial report within two months after the end of the fiscal year, and announced and registered the first, second, and third quarters financial reports and the monthly operating		✓	Although the Company has not yet publicly announced and register with the financial reports within two months after the close of each fiscal year, we have announced and registered the financial reports and the monthly operating status within the filing deadlines. In the future, the Company will plan the schedule to achieve the requirement of publicly announcing and registering	Filings were made in compliance with the prescribed deadlines and going forward, disclosures will
of the financial reports and the monthly operating			the financial reports and the monthly operating status	the financial reports and the monthly operating status

Item	Operational Status			Deviations from the “Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies” and Reasons Thereof
	Yes	No	Summary
status before the filing deadline?			with the financial reports within two months after the close of each fiscal year.	be made in a timelier manner where appropriate.
VIII. Has the Company provided other information which is helpful to understand implementation of corporate governance (including but not limited to the rights and interests of employees, employee care, investor relations, supplier relations, stakeholder relations, Board member and Supervisors continuing education status, risk management policies and risk balance standards' implementation, customer policy implementation status, and purchasing Directors' and Supervisors' liability insurance)?	✓		1. To protect employee's basic rights, the Company has established an Employee Welfare Committee in accordance with the Labor Standards Act to create an employee welfare fund.
2. The Company attaches great importance to harmonious labor-management relations, by giving due regard to the benefits and interests of employees, which are always given the highest importance, and the Company will continuously improve employees' facilities and quality of meals, clothing, housing, education and recreation, including providing employees with a comprehensive healthcare system, employee travel, ensuring employees a comprehensive welfare system and allowing all employees to give their best contributions to their work.
3. The Company has established a communication channel for its employees, banks, customers, or vendors, or other stakeholders with the Company.
4. The Company has established various internal regulations and internal control systems in accordance with law, and conducts various risk management and evaluations, while the internal audit unit engages in both periodical and unannounced reviews of the implementation of internal control systems.
5. The Company's Directors' continuing education and training status (Note 2).
6. The Company's managerial officers' participation in continuing education and training related to corporate governance (Note 3).
7. The Company has purchased “Liability Insurance for Directors, Supervisors and Managers” from MSIG Mingtai Insurance for coverage in the sum of NT$87,900,000.	There were no material discrepancies.
IX. Please describe the improvements made in response to the corporate governance assessment results published by the Corporate Governance Center of the Taiwan Stock Exchange Corp. for the most recent fiscal year, and propose priority areas for improvement and corresponding measures for any issues that have not yet been addressed: Not applicable.

Note 1:

Assessment Items	Assessment Results	Is it in compliance with independence?
1. Does the nature and extent of non-audit services provided by the CPA affect independence?	Yes	Yes
2. Does the CPA have any joint investment or shared interest relationship with the Company or its affiliates?	Yes	Yes
3. Does the certifying accountant have any circumstances that could compromise independence, as described in “The	Yes	Yes

Bulletin of Norm of Professional Ethics for Certified Public Accountant of the Republic of China No.10"?
4. Is the CPA free from the circumstances described in Article 47 of the Certified Public Accountant Act that prohibits them from conducting audits of financial reports?	Yes	Yes
5. Is the certifying accountant not a director, independent director, manager, employee, or shareholder of the Company or any of its affiliates, thereby confirming that he or she is not a party with a conflict of interest?	Yes	Yes
6. Is the audit certification expense reasonable? Are there any “contingent fee” arrangements?	Yes	Yes
7. Has the CPA been subject to disciplinary action by the CPA Disciplinary Committee?	Yes	Yes
8. Is the quality of audit services provided by the CPA and key management personnel satisfactory?	Yes	Yes

Note 2:

Title	Name	Organizer	Continuing Education Courses	Continuing Education Hours
Chairman	Chang, Chia-Ming	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Chairman	Chang, Chia-Ming	Securities & Futures Institute	Corporate Risk and Crisis Management -- A Board's Perspectives	3
Director	Lin, Tung-Ching	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Director	Lin, Tung-Ching	Taiwan Corporate Governance Association	NVIDIA's 3 trillion Miracle: New Perspectives in the Semiconductor Industry Revolution Behind Artificial Intelligence	3
Director	Shu, Yu-Fan	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Director	Shu, Yu-Fan	Taipei Exchange	Information Session on Insider Equity Management	3
Director	Chang, Li	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Director	Chang, Li	Accounting Research and Development Foundation	“Management of Sustainability Information”: Case Study on Key Internal Control and Internal Audit Considerations	6
Director	Chang, Li	Accounting Research and Development Foundation	IFRS 18 Presentation and Disclosure: Regulatory Overview and Practical Insights	6
Director	Wu, Hsin-Fang	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Director	Wu, Hsin-Fang	Taiwan Corporate Governance Association	The Role of the Board of Directors in Shaping Corporate Strategy Amid Global Changes	6

Title	Name	Organizer	Continuing Education Courses	Continuing Education Hours
Director	Hsieh, Chun-Hung	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Director	Hsieh, Chun-Hung	Securities and Futures Institute	Corporate Governance, Principle for Financial Service Industries to Treat Clients Fairly, and Financial Consumer Protection	3
Director	Hsieh, Chun-Hung	Securities and Futures Institute	Practical Workshop for Directors, Supervisors, and Corporate Governance Officers	12
Independent Director	Lin, Kuan-Yu	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Independent Director	Lin, Kuan-Yu	Accounting Research and Development Foundation	How to Apply Robotic Process Automation (RPA) to Enhance Internal Control Effectiveness	6
Independent Director	Chen, Yen-Ting	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Independent Director	Chen, Yen-Ting	Accounting Research and Development Foundation	Challenges and Response Strategies For IFRS 18	3
Independent Director	Lin, Chi-Hung	Taiwan Corporate Governance Association	Corporate Governance and Securities Regulations	3
Independent Director	Lin, Chi-Hung	Securities and Futures Institute	Corporate Governance, Principle for Financial Service Industries to Treat Clients Fairly, and Financial Consumer Protection	3
Independent Director	Lin, Chi-Hung	Securities & Futures Institute	Operating Strategies and Outlook for Taiwanese PMI Manufacturers in the Second Half of the Year Amid Trump’s Trade War	3
Independent Director	Lin, Chi-Hung	Securities & Futures Institute	The Issuance, Impact, and Response to IFRS Standards 1 and 2 on Sustainability Disclosures	3

Note 3:

Training Courses	Organizer	Continuing Education Date	Training Hours	Participating Managerial Officers
Corporate Governance and Securities Regulations	Taiwan Corporate Governance Association	2025.2.14	3	Lin, Tung-Ching
NVIDIA's 3 trillion Miracle: New Perspectives in the Semiconductor Industry Revolution Behind Artificial Intelligence	Taiwan Corporate Governance Association	2025.3.4	3	Lin, Tung-Ching

(IV) If the Company has established a Remuneration Committee, it shall disclose its composition, duties, and operational status.

Profiles of the Members of the Remuneration Committee:

March 30, 2026

Qualifications Identity Name		Professional Qualifications and Experiences	Independence	Number of members concurrently serving on the Remuneration committee of other TPEs/TWSE listed companies
Independent Director (Convener)	Lin, Kuan-Yu	Note 1	Note 1	None
Independent Director	Chen, Yen-Ting	Note 1	Note 1	None
Independent Director	Lin, Chi-Hung	Note 1	Note 1	None

Note 1: Please refer to pages 11-15 for 4. Information on Directors and Supervisors. (1)

Responsibilities of the Remuneration Committee:

In accordance with Article 5 of the Company's Remuneration Committee Charter, the Company's Remuneration Committee shall exercising the care of a prudent manager, faithfully perform the following duties and submit its recommendations to the Board of Directors for discussion and resolution:

(1) Establish and regularly review the policies, systems, standards, and structures for the performance evaluation and compensation of the Company's Directors and Managerial Officers.
(2) Regularly assess and establish the compensation for Directors and Managerial Officers.

Operations of Remuneration Committee

(1) The Company's Remuneration Committee consists of three (3) members.
(2) The Company held an extraordinary shareholders' meeting on December 25, 2024 for the general reelection of Directors, and appointed all three Independent

Directors at the board meeting on December 25, 2024 to compose the Remuneration Committee, with the term of the Committee to run from December 25, 2024 to December 24, 2027, and for the most recent year (2025) the Remuneration Committee met 5 times (A), and the qualifications and attendance status of the members are as follows:

Title	Name	Number in Actual Attendance (B)	Numbers in Attendance by Proxy	Actual Attendance (%) [B/A]
Conven-er	Lin, Kuan-Yu	5	0	100%
Member	Chen, Yen-Ting	5	0	100%
Member	Lin, Chi-Hung	5	0	100%
Other required disclosures: I. In the event the Board of Directors does not adopt or amends the proposals of the Remuneration Committee, please state the date and number of the Board meeting, the content of the proposals, determination and any resolution from the Board of Directors, and the method by which the opinion of the Remuneration Committee was handled (e.g., if the salaries and compensations approved by the Board were higher than the levels suggested by the Remuneration Committee, please state the differences and reasons thereof): None. II. If for any matter under consideration of the Remuneration Committee, any member has a dissenting or qualified opinion, and there is a record thereof or written statement, then the date, session, contents of the proposal, all members' opinions and the handling of the opinions of the member(s) of the Remuneration Committee shall be duly stated: None. III. Recent annual salary compensation committee meeting proposals and resolutions, as well as the company's handling of member opinions:
Remuneration Committee		Proposals	Resolution	The Company's actions in response to the opinions of the Remuneration Committee
The 1st Meeting of the 2nd Term 2025.3.6		1. Proposal to Define the Scope of the Company's Entry-Level Employees and Amend the Company's "Salary Policy" 2. Review of the Compensation for Managerial Officers of the Company 3. Approved the distribution plan for employee's compensation for 2024.	All the members of the committee present unanimously approve the proposals.	The Board of Directors approved the proposal with the consent of all attending Directors.

The 2nd Meeting of the 2nd Term. 2025.4.25	Review of the Compensation for Managerial Officers of the Company	All the members of the committee present unanimously approve the proposals.	The Board of Directors approved the proposal with the consent of all attending Directors.
The 3rd Meeting of the 2nd Term. 2025.7.17	Proposal for the allocation of employee stock options in connection with the Company’s pre-IPO cash capital increase and issuance of new shares in fiscal year 2025	All the members of the committee present unanimously approve the proposals.	The Board of Directors approved the proposal with the consent of all attending Directors.
The 4th Meeting of the 2nd Term. 2025.8.8	Proposal for the allocation of employee stock options in connection with the Company’s pre-IPO cash capital increase and issuance of new shares in fiscal year 2025	All the members of the committee present unanimously approve the proposals.	The Board of Directors approved the proposal with the consent of all attending Directors.
The 4th Meeting of the 2nd Term. 2025.12.22	Proposal to Review the Compensation of the Company’s Directors and Amend the Company’s “Regulations on Compensation for Directors and Supervisors”	All the members of the committee present unanimously approve the proposals.	The Board of Directors approved the proposal with the consent of all attending Directors.

Information on the membership and operation of the Nomination Committee: The Company has not established a Nomination Committee, so there is no relevant information.

(V) 1. The Company's implementation of promoting sustainable development:

Promoted Item	Implementation Status			Deviations from the “Sustainable Development Best Practice Principles for TWSE/TPEs Listed Companies” and Reasons Thereof
		Yes	No		Summary
I.	Has the Company establish a governance structure to promote sustainable development, and set up a full-time (or part-time) unit to promote sustainable development, which is authorized by the Board of Directors to be handled by senior management? What is the supervision status of the Board of Directors?	✓		In accordance with the vision and mission of the Company's ESG policy, the Sustainable Development Task Force was established in 2024. The President and the Marketing Department are responsible for the overall planning of the sustainable development plan, and the Chairman serves as the chair to formulate the mid- and long-term sustainable development plan. The President and the Marketing Department serve as a cross-departmental communication platform integrated vertically and implement horizontal coordination. Through semi-annual meetings and task groups set up according to the issues, identify sustainable issues related to the Company's operation and stakeholders, formulate corresponding strategies and working guidelines, compile budgets related to sustainable development of each organization, plan and implement annual plans, and track the implementation results to ensure that the sustainable development strategy is fully implemented in the daily operation of the Company.The Company went public on September 9, 2025, and will report its sustainability performance and future work plans to the Board of Directors every March since 2025. The Board of Directors of the Company hears reports from the operation team on a regular basis every year. The management must propose corporate strategies to the Board of Directors, and the Board must evaluate the likelihood of success of these strategies. It must also constantly review the progress of the strategies and urge the management team to make adjustments if necessary.	There were no material discrepancies.
II.	Has the company assessed the environmental, social, and corporate governance risks related to its operations based on the principle of materiality and established related risk management policies or strategies?	✓		1. This disclosure covers the sustainable development performance of the Company and its subsidiary from January 2025, to December 2025. The risk assessment boundary is dominated by the Company, and the subsidiary Daiken Biomedical Co., Ltd. (Japan) are included in the scope based on the relevance to the operation of the industry and the degree of impact on major themes.2. The President and the Marketing Department analyze and communicate with internal and external stakeholders on the basis of the materiality principle of the sustainable	There were no material discrepancies.

Promoted Item	Implementation Status			Deviations from the "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies" and Reasons Thereof
	Yes	No	Summary
			development plan, and evaluate the significant ESG issues through the integration of evaluation data of various departments and subsidiaries, and formulate risk management policies to effectively identify, measure, evaluate, monitor and control, and take specific action plans to reduce the impact of related risks.3. Based on the assessed risks, relevant risk management policies or strategies are formulated as follows: (Note 1)
III. Environmental Issues
(I) Has the company established a suitable environmental management system based on the characteristics of its industries?	✓		The Company is a food business with all products being manufactured by third party contractors, and is not involved in any particular sources of pollution. The employees of the Company and its subsidiaries are all responsible for the maintenance of the environment, each of which is responsible for their respective area, and there are dedicated employees hired with responsibility for maintaining employees' work environments. If the Company and its subsidiaries have environmental impacts, they will establish an environmental management system in accordance with ISO 14001 and if future operations has requirements, the Company will obtain third-party verifications. Since 2024, the Company has also conduted annual greenhouse gas (GHG) accounting in accordance with ISO14064-1, track emissions reduction results and publicly disclosed them on the official website.	There were no material discrepancies.
(II) Is the company committed to improving the efficient use of various resources and utilizing renewable materials that have a reduced environmental impact and footprint?	✓		The Company and its subsidiaries are actively promoting various energy reduction measures, selecting energy-efficient designs for air conditioning and refrigerators to reduce energy consumption in the office environment.The 2025 target is to reduce electricity consumption for air conditioning and refrigerators in the office environment by 1% compared to 2024. The increase in electricity consumption in 2025 was 31,582 kWh (92%), failing to meet the planned target. This was primarily because the Company began leasing its own office space in 2024 and did not begin the lease until March 2024. The Company and its subsidiaries will actively work to achieve the goal of reducing electricity consumption in 2026-2029 by 5% compared to 2025 levels.The Company is committed to maximizing resource utilization in the office environment by implementing waste reduction and resource	There were no material discrepancies.
			development plan, and to maintain the energy-efficient design for air conditioning and refrigerators in the office environment. The company will obtain 2025 levels of energy-efficient design for air conditioning and refrigerators in the office environment by 1% compared to 2024. The increase in energy-efficient design for air conditioning and refrigerators in the office environment is 10% compared to 2025. The company will obtain 2026 levels of energy-efficient design for energy-efficient design for air conditioning and refrigerators in the office environment by 10% compared to 2025 levels.

Promoted Item	Implementation Status			Deviations from the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies” and Reasons Thereof
	Yes	No	Summary
			recycling to maintain natural resources and protect the environment.
(III) Has the company assessed the potential risks and opportunities arising from climate change at present and in the future and taken related countermeasures?	✓		The Company's highest organization for climate change management is the President and the Marketing Department, chaired by the Chairman of the Board, which annually reviews the Company's climate change strategies and objectives, manages climate change risks and opportunities, and checks the status of implementation and discusses future plans, and reports to the Board of Directors regularly starting from 2025. To reduce risk factors, the Company also identifies feasible opportunities and develops corresponding measures simultaneously. In terms of climate change mitigation, the Company develops projects based on green operations and energy management; in terms of climate change adaptation, the Company has implemented measures such as strengthening basic measures and building sustainable operational capabilities.	There were no material discrepancies.
(IV) Has the company the calculated the greenhouse gas emissions, water consumption, and total weight of waste over the past two years and established the policies with regard to energy conservation and carbon reduction, greenhouse gas reductions, water consumption, and waste management?	✓		The Company operates in the food industry, with all products manufactured by third party contractors, therefore there are no carbon emissions attributable to Scope 1 and Scope 3 carbon emissions. The Company's carbon emissions are attributable to Scope 2, primarily arising from electricity and water consumption. The carbon emissions from electricity consumption for the Company in fiscal years 2024 and 2025 were approximately 17,440 kilograms and 33,515 kilograms, respectively. The water consumption for the Company in fiscal years 2024 and 2025 was approximately 28 kilograms and 46 kilograms, respectively. Since all products are outsourced to third party contractors, no waste is generated, resulting in a waste volume of 0 for both fiscal years 2024 and 2025. In summary, the carbon emissions from electricity and water usage in 2025 (Scope 2) increased by 92% compared to 2024, primarily due to the Company leasing its own office space starting in 2024 and the lease began in March 2024. The Company implements carbon reduction and water conservation measures, including mandatory	There were no material discrepancies.

Promoted Item	Implementation Status
	Yes	No	Summary
			energy-saving practices such as turning off lights during lunch breaks every day, mandatory waste recycling, temperature control for air conditioning, conducting employee training courses to publicize the Company's energy-saving and carbon reduction initiatives, and utilizing electronic invoices to ensure environmental sustainability. These measures all aim at executing energy conservation, carbon reduction, and greenhouse gas reduction strategies.
IV. Social Issues
(I) Does the Company formulate appropriate management policies and procedures according to relevant regulations and the International Bill of Human Rights?	✓		The Company acknowledges and voluntarily adheres to internationally recognized human rights standards such as the Universal Declaration of Human Rights, the United Nations Global Compact, the United Nations Guiding Principles on Business and Human Rights, and the International Labour Organization Constitution.
The Company regularly inspects its own operations, value chain, new business activities (such as mergers and acquisitions, joint ventures), and other related activities every year by focusing on major social issues, questionnaires, etc., to identify and assess groups facing risks and potential human rights risks, draw up human rights issue control plans based on potential risks, and continuously monitor and improve the implementation results of the plans.
A summary of the Company's human rights management policy and specific programs is as follows:
1. The Company provides all employees (including full-time and part-time) with labor insurance, health insurance and group insurance, and provides childbirth/maternity leave, prenatal examination Leave, and paternity leave, etc.
2. The working hours are controlled to fall in the permissible scope pursuant to the law and regulations; the Company also establishes the function of reporting overtime in its attendance management system; the HR department and system provide various information and reports for the management and offers convenience to both the management.
3. The Company regularly holds labor-management meetings, and major labor conditions are approved only after the Labor	There were no material discrepancies.

Promoted Item	Implementation Status
	Yes	No	Summary
			Representatives' resolution to ensure that employees' rights and opinions are respected. In the future, the Company will continue to pay attention to human rights protection and implement relevant education and training to enhance awareness of human rights protection and reduce the possibility of related risks.
(II) Has the company established and offered proper employee benefits (including compensation, leave, and other benefits) and reflected the business performance or results in employee compensation appropriately?	✓		1. Employee remuneration
The year-end bonus of the Company is distributed to all employees based on their seniority and annual performance assessment, in order to motivate them to work together towards the Company's goals. Employee rewards are calculated based on no less than 2% of the profit of the Company for the year according to the Company's Articles of Incorporation. (of which 1% is allocated for the distribution of compensation of the entry-level employees).
2. Employee Benefits
In addition to the statutory contributions to labor and health insurance and pension funds, as well as group insurance coverage for employees, the Company offers the following employee benefits:
(1) Each year, a benefit fund is allocated to plan and provide high-quality benefits for employees, such as travel subsidies, birthday bonuses, birthday raffles, family gatherings, marriage allowances, and funeral allowances.
(2) Provide employees with one annual health check-up at the company's expense.
(3) Quarterly fruit/coffee/knowledge/sports allowances.
(4) Other benefits such as NTS6,000 allowance for selecting Daiken health supplements.
(5) Flexible working hours.
(6) In addition to the standard two-day weekend, employees receive statutory leave along with additional performance-based recharge leave each year.
For employees facing circumstances such as childcare responsibilities, serious illness, or significant life changes that necessitate an extended leave of absence, they may apply for a leave of absence without pay to balance personal and family care needs.	There were no material discrepancies.

Promoted Item	Implementation Status
	Yes	No	Summary
			3. Workplace Diversity and Equality
The Company aims to achieve equal pay for equal work and equal promotion opportunities for both men and women, while maintaining over 55% of managerial positions held by women. These measures encourage sustainable and inclusive economic growth. In 2025, the average percentage of female employees was 71%, and the average percentage of female managers was 55%. The Company values employee rights and benefits and shares profits with employees to maintain a good work environment, including comprehensive physical and mental care for all ethnic groups: (1) We adhere to the laws and standards when employing the disabled and tailor suitable job positions for them. (2) We have formulated specific regulations for our foreign colleagues in terms of selection, retention, cultural integration, and health and safety. (3) We implement the empowerment of women in a friendly workplace to ensure that all genders work with peace of mind.
4. Business performance is reflected in employee remuneration
Article 21 of the Company's Articles of Incorporation:
Based on the current year's profit situation (pre-tax profit before the distribution of employee and director rewards), the Company should reserve the accumulated deficit coverage amount in advance. If there is still a balance, employee rewards should be provided, which should not be less than 2% of the Company's profit for the current year (1% of which is allocated as compensation for entry-level employees), or 3% for directors' rewards.
Overall remuneration policy:
The Company adjusts remuneration based on market salary levels, economic trends, and personal performance to maintain overall competitiveness of remuneration.
In 2025, the average remuneration adjustment ratio of the Company's Taiwan region, including both supervisory and non-supervisory positions, was 3.6%.

Promoted Item	Implementation Status			Deviations from the "Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies" and Reasons Thereof
	Yes	No	Summary
(III) Has the Company provided employees with a safe and healthy working environment, and routinely implemented safety and health education for employees?	✓		Occupational Safety and Health Policy The Company has established a Code of Conduct for Occupational Safety and Health, which has been approved in accordance with the law, to ensure the safety and health of all employees. With regard to environmental safety, the property owner submits an annual fire safety and evacuation inspection report and a building public safety inspection report every three years in compliance with the regulations. The Company is part of the food industry, with all products outsourced to third party contractors. As of now, there have been no incidents of occupational injuries among employees.	There were no material discrepancies.
(IV) Has the Company established an effective competency development career training program for employees?	✓		The Company conducts one quarterly work-related meeting for employee sharing, and regularly arranges for employee participation in external training courses to enhance their career competencies. A total of 254 participants completed the career training for 2025, with a total of 437.5 hours. During the annual performance interview, the supervisors and the employees discuss and set the personal annual capability development plan, so as to help the employee to tailor the best development plan through regular review and feedback.	There were no material discrepancies.
(V) Does the Company comply with relevant laws and regulations and international standards, and has a policy and complaint procedure to protect the rights of consumers or customers with respect to the health and safety of customers, customer privacy, marketing and labeling of products and services?	✓		The Company has a sound internal reporting mechanism to fulfill its commitment to consumer safety. The Company has a personal data protection management system and policy, and a personal data protection task force to manage and protect customer privacy. It safeguards client information through internal audit, external verification, crisis prevention as well as education and training. The Company strictly complies with relevant laws and regulations, and has internally formulates advertising business processing procedures. Some marketing documents must be reviewed by the internal legal personnel or external legal consultants before external marketing can be carried out. The Company has established a Customer Service Department to periodically and proactively verify and confirm the implementation of various consumer policies, accept consumer complaints and handle them, so as to do a good job in safeguarding consumer rights and interests.	There were no material discrepancies.

Promoted Item	Implementation Status			Deviations from the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies” and Reasons Thereof
	Yes	No	Summary
(VI) Has the company established the supplier management policies requesting suppliers to comply with laws and regulations related to environmental protection, occupational safety and health or labor rights and supervised their compliance?	✓		The Company’s supply chain mainly comprises raw material, material, and contract manufacturing partners. Guided by our 'Supplier Management Regulations' and 'Contract Manufacturer Management Regulations,' we conduct pre-transaction assessments. These evaluations incorporate the supplier’s past performance concerning environmental and social impacts, along with their ethics, legal compliance, and occupational health and safety frameworks. In addition to our continuous efforts and practice, we sincerely hope that our suppliers can also attach importance to social responsibility and corporate ethics. The supplier is required to cooperate with the corporate social responsibility commitment listed below and practice with the Company.
1. Environmental Protection
(1) Strengthen pollution prevention and reduce hazard risks.
(2) Establish effective communication channels, implement continuous improvement, and ensure sustainable operation.
2. Safety and Health
The supplier shall commit to complying with the provisions of Occupational Safety and Health Act and other relevant regulations.
3. 100% of the Company's cooperative suppliers meet the following conditions.
(1) All suppliers must pass supplier evaluation.
(2) The Company has established an audit team and coaching team to track the rectification progress of supplier deficiencies, jointly improve quality and technology, and strengthen environmental protection, safety, and health performance.	There were no material discrepancies.
V. Has the Company prepared reports that reveal non-financial information, such as sustainable development reports, with reference to international reporting standards or guidelines? Has the company received assurance or certification of the aforesaid reports from a third party accreditation institution?		✓	In accordance with the sustainability reporting schedule, the Company will compile a sustainability report by referencing general guidelines and indicators published by organizations such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), and plan to obtain an assurance or assurance opinion from a third-party verification body.	The relevant matters will be completed gradually in accordance with the Company's plan.

Promoted Item	Implementation Status
	Yes	No	Summary
VI. If the Company has established its own sustainable development best practice principles according to the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, describe any existing gaps between the prescribed best practices and their actual implementation: The Company has established its “Guidelines for Sustainable Development Practices” in accordance with the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies”. All operations are conducted in compliance with these guidelines, and there are no material discrepancies.
VII. Other important information to help understand the implementation of sustainable development: The Company has established the “Guidelines for Sustainable Development Practices,” which include relevant regulations concerning corporate governance, sustainable environment, and social responsibility. Through the role of a Corporate Citizen, the Company enhances its contribution to the national economy, improves the quality of life for employees, communities, and society, and promotes a sustainability- driven competitive advantage. • Social Services and Public Welfare ➢ Currently, 100 children have been adopted from the Taiwan Fund for Children and Families. ➢ Present maternity handbook to choose one of two gifts: a prenatal multivitamin or an 80% DHA fish oil supplement. ➢ In partnership with the KOFO Green Initiative, for every order totaling NT$3,000 or more placed between January 1 and December 30, 2025, KOFO will plant a sapling. ➢ In May 2025, health supplements were donated to the Medical Service Team of Taipei Medical University to assist residents in mountainous areas.

Note 1:

Material Issue	Risk Evaluation Item	Explanation
Environment	Environmental impact and management	The Company is a food business with all products being manufactured by third party contractors; therefore, there are no direct emissions of pollutants and no impact on the environment.
Society	Occupational safety	The Company regularly holds fire safety drills and industrial safety education and training to cultivate employees' ability in emergency response and self-management of safety.
Corporate Governance	Social economy and legal compliance	By implementing internal control mechanisms, the Company ensures that all personnel and operations comply with relevant laws and regulations.
	Strengthening the function of Directors	1. Plan relevant training topics for directors and provide them with the latest regulations, institutional developments, and policies annually. 2. Provide directors with director liability insurance to protect them from litigation or claims.
	Stakeholder communication	Establish various communication channels, actively communicate, and reduce opposition and misunderstandings. Set up an investor mailbox, to be managed and responded to by the spokesperson.

Climate-related Information of TWSE/TPEx-listed Companies:

Item	Implementation Status
1. Please state the Board of Directors and management's oversight and governance of climate-related risks and opportunities.	Climate change affects the context of product development and business operations. The Company continue to pay attention to and
	investigations and plans to be developed.
2. Please state the Board of Directors and management's oversight and governance of climate-related risks and opportunities.	Climate change affects the context of product development and business operations. The Company continues to pay attention to and

Item	Implementation Status
	implement various climate action targets following the Paris Agreement, incorporating them into the sustainable development strategy. The Guidelines for Sustainable Development Practices were approved by the Board of Directors, with the Chairman serving as the responsible person for the Company's sustainable development issues, including the approval of the climate change response strategies. Promote climate action initiatives and target management, and report regularly to the Board of Directors.
2. Explain how the identified climate risks and opportunities affect the company's operations, strategy, and finances (in the short, medium, and long term).	Short-term: In response to the trend toward low-carbon transition and growing awareness of sustainable consumption, the adoption of low-carbon packaging materials and the establishment of product recycling and reuse mechanisms have led to increased R&D and operational costs. Medium-term: Consumers are responding and expressing a desire to purchase low-carbon sustainable products. If these consumer demands are not met, there is a risk of losing a portion of the existing market. Continuously invest in the research and development of new products for environmental sustainability and improvements, ensuring that products consistently meet market consumer demands, which in turn increases research and development and operating costs. Long-term: In response to the government's and the community's heightened environmental awareness, if the Company faces any related negative news, it will need to significant resources to manage public opinion and may even pose a risk of operational suspension. It is essential to strengthen stakeholders' sense of identification with the company, thereby enhancing their reputation which in turn impacts production capacity and revenue.
3. Describe the financial impact of extreme weather events and transition-related actions.	As the threat of climate change intensifies, “Net-Zero Emissions by 2050” has become a shared consensus in global climate action. Nearly 140 countries have committed to achieving net zero emissions by 2050, accounting for 88% of global carbon emissions, demonstrating that the world is moving towards net zero emissions. According to the Net Zero Economy Index report published by PwC in 2021, achieving net-zero emissions by 2050 presents significant challenges. The global decarbonization rate must increase fivefold to have a chance of halving carbon emissions by 2030 and reaching net zero by 2050. It is evident that various industries worldwide must accelerate their transformation to achieve net zero emissions. The Company's climate strategy is based on a

Item	Implementation Status
	science-based reduction pathway, aimed at improving energy efficiency, expanding energy consumption from renewable sources, and gradually advancing the entire value chain towards net zero.
4. Describing how the identification, assessment, and management processes of climate risks are integrated into the overall risk management system.	In addition to contingency plans for risks that may affect financial performance, the Company’s risk management also encompasses risk assessments and emergency response plans for natural disasters, environmental issues, and information security risks. We have embedded a culture of prevention into our corporate culture to eliminate identifiable and avoidable risks as much as possible, thereby minimizing potential losses resulting from operational disruptions.
In addition to existing systems and procedures, the Company actively develops advanced and more sensitive procedures and guidelines for monitoring, evaluating, and managing key risks associated with its business operations—including sales markets, production operations, human resources planning, new product development progress, and financial and accounting controls.
This approach aims to balance safety and efficiency while establishing a more cost-effective business model, such as by strengthening information systems and enhancing early warning and monitoring capabilities.
From an environmental perspective, the Company has established and maintains emergency response procedures to address potential accidents or emergencies, serving as a reference for developing response processes and plans. These procedures include the scope of the emergency response plan, organizational responsibilities and structure, activation procedures, hazard identification and risk assessment, rescue plans, and evacuation route maps. By requiring all departments to adhere to these operational procedures and related guidelines, the Company aims to promptly mitigate or minimize the impacts and damages—such as personal injury, property loss, and production disruptions—caused by man-made or natural disasters and other major unforeseen incidents, and to swiftly restore normal operations.
Risk Management Objectives: Monitor global economic conditions, climate change, and risks related to energy supply; to formulate corporate development strategies and adjust business models in advance; and to proactively implement relevant response measures.
Commitment:Mmonitor global industry trends and climate change, timely adjust development targets and business strategies, and reduce potential risks.
Risk management measures: Regular meetings are held to review various operational risks.

Item	Implementation Status
5. When using scenario analysis to assess resilience to climate change risks, the scenarios, parameters, assumptions, analytical factors, and key financial impacts used should be disclosed.	As the Company operates in the food industry, all products are manufactured by third-party contractors. The primary source of carbon emissions is electricity consumption from the office building. Based on our assessment, there is no significant impact on operating costs. The Company will continue to conduct greenhouse gas inventories to assess carbon emissions at its operational sites and implement energy-saving and carbon-reduction measures to ensure that all operations comply with the requirements of the relevant authorities and applicable regulations.
6. If there is a transition plan to address climate-related risks, describe the plan's content, as well as the metrics and targets used to identify and manage physical and transition risks.	Energy Saving and Carbon Reduction, greenhouse gas reduction, reduction of water usage, or other waste management policies and targets: In the face of global climate change and a deteriorating environment, energy conservation, carbon reduction, and the reduction of greenhouse gas emissions have become the most critical issues facing our planet. In response to the government's environmental policies and to fulfill our corporate social responsibility, the Company continues to promote energy conservation and carbon reduction. With environmental sustainability as our core focus, we are committed to advancing our green brand, creating green value-added services, and implementing an environmentally conscious corporate culture. The Company's total electricity consumption in 2025 increased by 31,582 kWh compared to the previous year and this increase was due to the Company leasing its own office space in 2024 and took possession of the premises in March 2024. Looking ahead, the Group's subsidiaries have set annual energy-saving targets and plan to implement electricity management and energy-saving measures from 2026 to 2029. The goal is to reduce electricity consumption by 5% by 2029 compared to 2025, thereby fulfilling our commitment to energy conservation, carbon reduction, and sustainable operations.
7. If internal carbon pricing is used as a planning tool, the basis for price determination should be specified.	The Company has yet to disclose information related to climate change in accordance with the Recommendations of the Task Force on Climate-related Financial Disclosure (TCFD) framework.
8. If climate-related targets are established, the activities covered, the scope of greenhouse gas emissions, the planning timeline, and the progress achieved each year should be clearly outlined. If carbon offsets or Renewable Energy Certificates (RECs) are utilized to meet these targets, the source and quantity of the carbon reduction credits being offset, as well as the number of Renewable Energy Certificates (RECs), should be specified.	Electricity consumption in the office building is a major source of greenhouse gas emissions. Since 2024, the Company has conducted an annual greenhouse gas inventory, disclosing the previous year's greenhouse gas emissions.
9. Greenhouse gas inventories and assurance	The Company will follow the guidelines of the

(VI) Implementation of Ethical Corporate Management and Measures Deployed:

Item		Operational Status			Deviations from the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies” and Reasons Thereof
Status, along with reduction targets, strategies, and specific action plans.		Yes	No	Summary
I.	Formulating policies and plans for ethical corporate management
(I)	Has the company established the ethical corporate management policies approved by the Board of Directors and specified in its rules and external documents the ethical corporate management policies and practices and the commitment of the Board of Directors and senior management to rigorous and thorough implementation of such policies?	✓		The Company has established the “Ethical Corporate Management Best Practice Principles” and the “Procedures for Ethical Management and Guidelines for Conduct” as resolved by the Board of Directors. In accordance with the Company’s commitment to ethical business practices, directors, managers, employees, agents, and persons exercising actual control are required to strictly adhere to the principle of good faith, refrain from engaging in dishonest conduct, and actively implement the Company’s policy on ethical business practices.	There were no material discrepancies.
(II)	Has the company established a risk assessment mechanism against unethical conduct, analyze and assess on a regular basis business activities within its business scope which are at a higher risk of being involved in unethical conduct, and establish prevention programs accordingly, which shall at least include the preventive measures specified in Paragraph 2, Article 7 of the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies”?	✓		The Company’s “Ethical Corporate Management Best Practice Principles” and “Procedures for Ethical Management and Guidelines for Conduct” incorporate the business activities associated with the risks of unethical conduct listed in Article 7, Paragraph 2 of the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies.” The Company has also established a dedicated reporting channel to enable internal and external personnel to report instances of unethical or improper conduct.	There were no material discrepancies.
(III)	Has the company specified in its prevention programs the operating procedures, guidelines, punishments for violations, and a grievance system and implemented them and review the prevention programs on a regular basis?	✓		The Company’s “Ethical Corporate Management Best Practice Principles” and “Code of Ethical Conduct,” along with other relevant policies, set forth the guidelines that employees must follow when conducting business. These policies prohibit the offering or acceptance of improper benefits and serve as the basis for effectively preventing unethical conduct.	There were no material discrepancies.

Item	Operational Status			Deviations from the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies" and Reasons Thereof
		Yes	No		Summary
II.	Implementing ethical corporate management
(I)	Has the Company evaluated the integrity records of its potential business partners, and stipulated to requirements of ethical conduct in its transactions with its prospective business partners?	✓		Business activities should be conducted in a fair and honest manner, avoiding dealings with individuals or entities that have a record of dishonest behavior. If any business partner or collaborator is found to engage in dishonest conduct, all business dealings should be immediately ceased, and place them on a blacklist to ensure compliance with the Company's Ethical Management Policy. The Company establishes a mechanism for assessing the risks of dishonest behavior in accordance with the provisions of the "Ethical Corporate Management Best Practice Principles," outlining the following preventive measures against dishonest conduct:1. Bribery and corruption.2. Provide illegal political contributions.3. Inappropriate charitable donations or sponsorships.4. Providing or accepting unreasonable gifts, hospitality, or other improper benefits.5. Infringement of trade secrets, trademark rights, patent rights, copyrights, and other intellectual property rights.6. Engaging in acts of unfair competition.7. Products and services directly or indirectly harm the rights and interests of consumers or other stakeholders during research and development, procurement, provision, or sales.	There were no material discrepancies.
(II)	Has the company set up a dedicated unit under the Board of Directors to promote ethical corporate management and regularly (at least once every year) report to the Board of Directors the implementation of the ethical corporate management policies and prevention programs against unethical conduct?	✓		1. The Company has established a "Integrity Management Task Force" within the Administration Department, with the President serving as its convener. In accordance with the group's responsibilities and scope of work, it assists the Board of Directors and management in formulating and overseeing the implementation of Ethical Management Policies and preventive measures to ensure compliance with the Ethical Corporate Management Best Practice Principles. This dedicated unit	There were no material discrepancies.

Item	Operational Status			Deviations from the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies" and Reasons Thereof
	Yes	No	Summary
			reported its progress to the Board of Directors on March 9, 2026.2. The Company implements the reporting system and the protection of whistleblowers as follows:The Company has established a specific reporting system in accordance with the "Corporate Governance Best Practice Principles" and the "Procedures for Ethical Management and Guidelines for Conduct" to actively prevent dishonest behavior. It encourages both internal and external personnel to report any dishonest or improper conduct and the Administration Department's Human Resources Team has been designated as the responsible unit for handling reports of dishonest behavior by employees. The official website's stakeholder section provides effective communication channels for employees, shareholders, stakeholders, and external parties. If a report involves a Director or senior executive, it will be submitted to the Independent Directors. A whistleblower protection system has been established to ensure the confidentiality of the whistleblower's identity and the content of the report, with a commitment to protect whistleblowers from any improper treatment as a result of their reporting. In 2025, there were no incidents involving dishonest conduct.
(III) Does the Company establish policies to prevent conflicts of interest and provide appropriate communication channels, and implement such policy properly?	✓		The Company provides reporting for any violations of business integrity or ethical conduct, including an employee communication mailbox.When any Director of the Company has any interest or there is an interest of a juridical Director's entity pending before a meeting of the Board of Directors, the said Director shall abstain from any discussion or voting on a matter that may prejudice the Company's interests.	There were no material discrepancies.
(IV) Has the company established effective accounting systems and internal control systems to implement ethical corporate	✓		The Company has established an effective accounting system and internal control system, with internal auditors regularly	There were no material discrepancies.

Item	Operational Status			Deviations from the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies" and Reasons Thereof
	Yes	No	Summary
management and had its internal audit unit, based on the results of assessment of the risk of involvement in unethical conduct, devise relevant audit plans and audit the compliance with the prevention programs accordingly or entrusted a CPA to conduct the audit?			reviewing the compliance status of the aforementioned system. In the event of special circumstances, a separate audit will be arranged.
(V) Does the Company regularly hold internal and external education and training for ethical corporate management?	✓		The Company has established behavior standards and related reward and punishment systems that employees are required to follow in accordance with the "Ethical Corporate Management Best Practice Principles" and the "Procedures for Ethical Management and Guidelines for Conduct." Additionally, the Company regularly arranges relevant education and training for Directors and employees.	There were no material discrepancies.
III. Operational status of the whistleblowing channels
(I) Has the company established a specific whistleblowing and reward system, set up convenient whistleblowing channels and designated appropriate personnel to receive complaints?	✓		The Company has established specific reporting and reward systems in accordance with the "Procedures for Ethical Management and Guidelines for Conduct" and the "Whistleblower Policy," and has set up a dedicated reporting email address. The Human Resources Team of the Administration Department serves as the designated contact point for handling reports, complaints, and related matters.	There were no material discrepancies.
(II) Has the company established the standard operating procedures for investigating reported misconduct, follow-up measures to be adopted after the investigation, and related confidentiality mechanisms?	✓		The Company conducts investigations and handles related cases in accordance with the "Ethical Corporate Management Best Practice Principles" and the "Whistleblower Policy", implementing standard procedures to be adopted after the investigation with related confidentiality mechanisms.	There were no material discrepancies.
(III) Has the company established a whistleblowing system and set up measures to protect the whistle-blowers from inappropriate disciplinary actions or retaliation for reporting purposes?	✓		The Company has established a whistleblowing system and set up measures to protect the whistle-blowers from inappropriate disciplinary actions for reporting purposes according to the "Ethical Corporate Management Best Practice Principles" and "Whistleblowing Policy".	There were no material discrepancies.
IV. Strengthening information disclosure
Has the company disclosed the content and effectiveness of its ethical corporate management best practice principles on its	✓		The Company has disclosed relevant information such as the "Ethical Corporate Management Best Practice Principles" and	There were no material discrepancies.

Item	Operational Status
	Yes	No	Summary
website and the Market Observation Post System (MOPS)?			the “Procedures for Ethical Management and Guidelines for Conduct” on the Market Observation Post System, and has simultaneously disclosed this information on the Company's website.
V. If the company has established its own Ethical Corporate Management Best Practice Principles in accordance with the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx-Listed Companies,” please describe any discrepancies between the prescribed best practices and the actual implementation of the Company: The Company has established its “Ethical Management Procedures and Conduct Guidelines” and relevant regulations, with no material discrepancies.
VI. Other important information that facilitates the understanding of the implementation of ethical corporate management: The Company established a “Corporate Governance Section” on the official website.

(VII) Other important information that facilitates the understanding of corporate governance operation:

Market Observation Post System: https://mops.twse.com.tw/mops/web/index

The Company's website: https://www.daikenshop.com/investorZone/investorZone.php

(VIII) Internal Control System Status:

Statement on Internal Control:

Statement on Internal Control System

Date: March 9, 2026

Based on the results of the self-assessment of the Company's internal control system for the year 2025, the Company declares the following:

I. The Company acknowledges that the establishment, implementation and maintenance of the internal control system are the responsibilities of the Board of Directors and the managers of the Company, and the Company has established such a system. Its purpose is to reasonably assure that operational effectiveness and efficiency (including income, performance, and protection of asset safety, etc.) and reporting are reliable, timely, and transparent, as well as to ensure compliance with relevant regulations and laws.

II. The internal control system has inherent limitations, regardless of however complete the design is, effective internal control systems are limited to providing reasonable assurance of the aforementioned three objectives; moreover, in light of the environment and changes in circumstances, internal control system effectiveness may also be affected. However, the Company's internal control system contains self-monitoring mechanisms, and when any fault is identified, the Company immediately deploys corrective actions.

III. The Company evaluates the design and operating effectiveness of the internal control system based on the criteria provided in the "Regulations Governing the Establishment of Internal Control Systems by Public Companies" (herein below, the "Regulations"). The internal control system adopted in the "Regulations" involves the process of management control, and is divided into five elements: 1. The control environment, 2. Risk assessment, 3. Control processes, 4. Information and communication, and 5. Supervision operations. Each component includes a number of items. For the aforementioned items, please refer to the "Regulations."

IV. The Company has adopted the abovementioned internal control system assessment items to evaluate the effectiveness of the design and implementation capabilities of the internal control system.

V. On the basis of the Company's aforementioned evaluation, the Company found that the design and implementation of its internal control system (including the assessment and management of subsidiaries), as of December 31, 2025, including the efficacy of understanding operations, the efficiency of achievement of objectives, reliability in reporting, timeliness, transparent, and compliance with the relevant Guidelines and law, are effective, and can reasonably provide assurance of the aforesaid goals.

VI. In accordance with Article 37 of the "Regulations" and for the purpose of applying for listing, the Company has commissioned a Certified Public Accountant (CPA) to conduct a special examination of the internal control systems related to the reliability of external financial reporting and the safeguarding of assets (ensuring assets are not acquired, used, or disposed of without authorization) during the aforementioned period. As stated above, the design and implementation of the systems are effective. There are no material weaknesses affecting the reliability of financial information recording, processing, summarizing, and reporting, nor are there material weaknesses regarding the safeguarding of assets against unauthorized acquisition, use, or disposition.

VII. This Declaration will become an integral part of main contents of the Company's Annual Report and prospectus, and shall be made public. For any falsehood, concealment, or other illegality in the contents to be made public, there will be legal liability under Articles 20, 32, 171, and 174 of the Securities and Exchange Act.

VIII. The Statement has been agreed to by the Company's Board of Directors on March 9, 2026, where none of the 8 directors present voted against the resolution, and the remaining directors thus all agreed with the content of the Statement, and such is now attested to.

Daiken Biomedical Co., Ltd.

Chairman: Lin, Tung-Ching Signature

President: Lin Tung-ching Signature

For any CPA retained to conduct a project review of the internal control system, the CPA's audit report shall be disclosed.

(IX) Key resolutions adopted by the Shareholders' Meeting and the Board of Directors in the most recent fiscal year up to the publication date of the Annual Report

Major resolutions and implementation status of the Shareholders' Meeting in the most recent year up to the publication date of the Annual Report:

Session	Date	Resolution and Implementation Status
2025 General Meeting of Shareholders	2025.6.10	1. The Company's Business Report and Financial Statements for 2024 Implementation Status: The resolution was approved.
2. The Company’s distribution of earnings for 2024 With the Company's net profit after tax for 2024 totaling NT$106,579,430, plus an undistributed surplus at the beginning of the period of NT$0, the Company's statutory surplus reserves for 1Q2024, 2Q2024, 3Q2024 and 4Q2024 were NT$342,480, NT$4,774,420, NT$5,541,043 and NT$859,615, respectively; the amount of shareholder dividends - cash for 2Q2024 and 3Q2024 were NT$3,082,318 and NT$42,969,784, respectively, the surplus available for distribution was NT$49,009,770. Currently, the Company has 60,002,417 outstanding shares and proposes to set aside dividends and bonuses of NT$49,009,770 from the distributable earnings of 4Q2024, of which NT$0.8167966 was distributed in cash dividends, totaling NT$49,009,770; the aforementioned distribution was completed on July 4, 2025.
3. Proposal on the amendment to the Company's Articles of Incorporation. Implementation Status: Approved for registration by the Ministry of Economic Affairs on August 7, 2025, and announced on the company’s website.
First Extraordinary Shareholders' Meeting in 2025	2025.11.6	1. Proposal on the amendment to the Company's Articles of Incorporation. Implementation Status: Approved for registration by the Ministry of Economic Affairs on November 18, 2025, and announced on the company’s website.
2. Proposal of the amendments to the Company's “Regulations Governing the Acquisition and Disposal of Assets by Public Companies.” Implementation Status: Announced on the Company's website on November 6, 2025 and processed under the amended procedures.

Major resolutions of the Board of Directors in the most recent year up to the publication date of the Annual Report:

Session	Date	Resolutions
2nd Meeting of the fourth session	2025.1.7	1. Proposal for the Company to increase the capital of a subsidiary. Daiken Biomedical Co.,Ltd.(Japan)
2. Proposal for the capital increase in the subsidiary, Daiken Biomedical Australia Pty Ltd.
3. Proposal on the application for credit line with E.SUN Bank.
4. Proposal for the application for credit line from Shanghai Commercial Bank.
3rd Meeting of the 4th session	2025.3.6	1. Approving the Company's Corporate Governance Evaluation Self-Assessment Report
2. Approving the Company signing the “Over-allotment Agreement” with the lead underwriter prior to its initial public offering and coordinated a voluntary lock-up arrangement with specific shareholders.
3. Proposal for the appointment of the Company's Chief Information Security Officer.
4. Proposal on the distribution plan for employee's compensation for 2024.
5. Approving the Company's 2024 Business Report.
6. Approving the Company's 2024 parent company only and consolidated financial statements.
7. Approving the Company's 2024 Statement on Internal Control System.
8. Proposal on the Company's earnings distribution plan for 2024.
9. Proposal for cash distribution from capital surplus.
10. Proposal for the Company's “Financial Report Preparation Capability Assessment.”
11. Proposal for the Appointment of Daiken Biomedical Co.,Ltd.(Japan) Directors, Supervisors, and President of the Company’s Japanese Subsidiary.
12. Proposal on the appointment of Directors and President of Daiken Biomedical HK Limited, the Company’s Subsidiary in Hong Kong.
13. Proposal on the appointment of the Directors and President of Daiken Biomedical Australia Pty Ltd, the Company’s Australian Subsidiary.
14. Proposal on the appointment of the Director and President of Daiken Investment Australia Pty Ltd, the Company’s Australian Subsidiary.
15. Proposal on the amendment to the Company's Articles of Incorporation.
16. Proposal to Define the Scope of the Company’s Entry-Level Employees and Amend the Company’s “Salary Policy”.
17. Proposal to amend the Company's “Regulations on the Management of Advertising Expenditures”.
18. Assessment on the independence, suitability, appointment, and remuneration of the Company's CPAs.
19. Review of the compensation for managerial officers of the Company.
20. In order to comply with Article 172-1 of the Company Act, the Company intends to set the period and venue for receiving the proposals of Shareholders for the Shareholders' Meeting in 2025.
21. Proposal on convening the Company's 2025 General Shareholder's Meeting.
4th Meeting of the fourth session	2025.4.25	1. Review of the compensation for managerial officers of the Company.
2. Approving the financial forecast for the second to fourth quarters of 2025.

| 5th Meeting of the fourth session | 2025.5.13 | 1. Approving the consolidated financial statements for first quarter 2025.
2. Proposal on the Company's earnings distribution plan for first quarter 2025.
3. Proposal for cash distribution from capital surplus.
4. Proposal to amend the Company's “Regulations on the Modification and Addition of System Programs.”
5. Proposal to amend the Company's “Payroll Cycle”.
6. Proposal on the application for credit line with Mizuho Bank.
7. Proposal on the application for credit line with Taipei Fubon Bank.
8. Proposal on the application for credit line with Taipei Fubon Bank. |
| --- | --- | --- |
| 6th Meeting of the fourth session | 2025.7.17 | 1. Proposal to amend the Company's “General Description of the Internal Control System.”
2. Approving the Company's Statement on Internal Control System in the 2024 audit period.
3. Proposal to conduct a cash capital increase through the issuance of new shares for public underwriting prior to the initial public offering (IPO).
4. Proposal for the 'Regulations Governing Employee Stock Subscription' for the pre-IPO capital increase by cash issuance in 2025.
5. Proposal for the Allocation of Shares Granted to Employees from the Pre-IPO Capital Increase by Cash Issuance for 2025. |
| 7th meeting of the fourth session | 2025.8.8 | 1. Approving the consolidated financial statements for second quarter of 2025.
2. Proposal on the Company's earnings distribution plan for second quarter of 2025.
3. Proposal for cash distribution from capital surplus.
4. Proposal of approving the earnings distribution for the second quarter of 2025 and the distribution of cash from capital surplus.
5. Proposal for the Company to conduct transactions with its subsidiary. Daiken Biomedical Co.,Ltd.(Japan)
6. Proposal for the amendment of Regulations Governing Employee Stock Subscription for the pre-IPO capital increase by cash issuance in 2025.
7. Proposal to take out a “Directors and Managerial Officers Liability Insurance”.
8. Proposal for the Allocation of Shares Granted to Employees from the Pre-IPO Capital Increase by Cash Issuance for 2025. |
| 8th Meeting of the fourth session | 2025.9.17 | 1. Proposal on the amendment to the Company's Articles of Incorporation.
2. Proposal to amend the Company's “Regulations Governing the Acquisition and Disposal of Assets.”
3. Proposal to convene the first Extraordinary General Meeting of shareholders in 2025. |
| 9th Meeting of the fourth session | 2025.10.1 | 1. Proposal for the capital increase in the subsidiary, Daiken Biomedical Australia Pty Ltd.
2. Proposal for the investment and establishment of a subsidiary in Taiwan.
3. Proposal for the investment and establishment of a subsidiary in Taiwan.
4. Proposal for the Company to increase the capital of a subsidiary. Daiken Biomedical Co.,Ltd.(Japan) |

| 10th meeting of the 4th session | 2025.11.7 | 1. Approving the consolidated financial statements for third quarter of 2025.
2. Proposal on the Company's earnings distribution plan for third quarter of 2025.
3. Approving the earnings distribution proposal in the third quarter of 2025 and determining the ex-dividend record date and other related matters.
4. Proposal for the disposal of shares in the subsidiary, Daiken Investment Australia Pty Ltd.
5. Approving the Company's business plan for 2026.
6. Approving the Company's business plan for 2026.
7. Approving the Company's budget for 2026.
8. Approving the Company's audit plan for 2026. |
| --- | --- | --- |
| 11th Meeting of the fourth session | 2025.12.22 | 1. Proposal to Review the Compensation of the Company’s Directors and Amend the Company’s “Regulations on Compensation for Directors and Supervisors”.
2. Proposal to Change in the Par Value of the Company’s Shares. |
| 12th Meeting of the fourth session | 2026.1.21 | 1. Proposal to increase the capital of its subsidiary Daiken Biomedical Australia Pty Ltd. |
| 13th Meeting of the fourth session | 2026.3.9 | 1. Review the scope of the Company's entry-level employees.
2. Review of the compensation for managerial officers of the Company.
3. Proposal for Employee and Director Compensation for 2025.
4. Approving the Company's Business Report for 2025.
5. Approving the Company's 2025 parent company only and consolidated financial statements.
6. Approving the Company's 2025 Statement on Internal Control System.
7. Proposal on the Company's earnings distribution plan for 2025.
8. Assessment on the independence, suitability, appointment, and remuneration of the Company's CPAs.
9. Proposal on the application for credit line with E.SUN Bank.
10. Proposal on the application for credit line with Far Eastern International Bank.
11. Proposal on the application for credit line with Bank SinoPac.
12. Proposal to determine the period and venue for accepting shareholder proposals for the 2026 Annual Shareholder's Meeting.
13. Proposal on convening the Company's 2026 General Shareholder's Meeting. |
| 14th Meeting of the fourth session | 2026.3.9 | 1. Proposal on the appointment of the Company's Chairman. |
| 15th Meeting of the fourth session | 2026.3.25 | 1. Proposal for the posthumous conferral of the title 'Honorary Chairman' upon the late Chairman, Mr. Chia-Ming Chang.
2. Proposal for the company to conduct a share buyback. |

(X) Major content of any dissenting opinion by a Director or Supervisor memorialized in a record or statement thereof, on the Board's approval of important resolutions in the most recent year up to the publication date of the Annual Report: None.

IV. Information on CPA Professional Fees

Unit: NT$ thousands

Name of Accounting Firm	Name of CPA	Audit Period	Audit Fees	Non-Audit Fees	Total	Remarks
PwC Taiwan	Hsu, Chieh-Ju	2025	2,192	2,328	4,520	Non-audit public-sector services include tax certification, certification of restrictions on online shopping packages, and consulting and advisory projects for initial public offerings.
	Hu, Chih-Hua	2025

(I) Where the CPA firm was replaced, and the audit fees in the fiscal year, when the replacement was made, were less than that in the previous fiscal year before replacement, the amount of audit fees paid before/after replacement and reasons thereof shall be disclosed: None.

(II) Where accounting fees paid for the year were 10% lesser than that of the previous year, the sum, proportion, and reasons thereof shall be disclosed: None.

V. Information regarding replacement of CPAs: None.

VI. If the Company’s Chairman, President, or any managerial officer in charge of finance or accounting has worked at the CPA firm or its affiliated company within the past year, the name, position and time period in the CPA accounting firm or its affiliated company shall be disclosed.: None.

VII. The status involving share transfers and changes in equity pledges of the Directors, Supervisors, managerial officers, and Shareholders who hold more than 10% of shares, from the past year up to the publication date of the Annual Report

(I) Changes in share equity transfer and equity pledge:
Unit: Shares

Title	Name	2025		2026 up to April 6
		Addition (reduction) of shares	Addition (reduction) of shares pledged	Addition (reduction) of shares	Addition (reduction) of shares pledged
Chairman (Note 1)	Sunfun Info Co., Ltd.	(2,835,000)	—	500,997,744	—
	Chang, Chia-Ming	55,000	—	495,000	—
Chairman (Note 1)	Sunfun Info Co., Ltd.	(2,835,000)	—	500,997,744	—
	Lin, Tung-Ching	55,000	—	495,000	—
Director	Sunfun Info Co., Ltd.	(2,835,000)	—	500,997,744	—
	Chang, Li	54,000	—	486,000	—
Director	Sunfun Info Co., Ltd.	(2,835,000)	—	500,997,744	—
	Shu, Yu-Fan	58,000	—	522,000	—
Director (Note 2)	Sunfun Info Co., Ltd.	(2,835,000)	—	500,997,744	—
	Lin, Chih-Ming	—	—	2,191,000	—
Director	Wu, Hsin-Fang	3,000	—	27,000	—
Director	Hsieh, Chun-Hung	—	—	—	—
Independent Director	Lin, Kuan-Yu	—	—	—	—
Independent Director	Chen, Yen-Ting	—	—	—	—
Independent Director	Lin, Chi-Hung	—	—	—	—
Shareholder who holds 10% or more of shares	Sunfun Info Co., Ltd.	(2,835,000)	—	500,997,744	—
Chief Accounting Officer and Corporate Governance Officer	Hung, Tzu-Chun	25,000	—	225,000	—
Director of Marketing Department	Chang, Sih-Yu	120,000	—	1,044,000	—

Title	Name	2025		2026 up to April 6
		Addition (reduction) of shares	Addition (reduction) of shares pledged	Addition (reduction) of shares	Addition (reduction) of shares pledged
Chief Information Security Officer	Peng, Hsing-Wei	25,000	—	225,000	—
Director of Customer Relationship Department	Tsai, Ting-Hsuan	60,000	—	530,000	—
Associate Director of the Human Resources Team, Administration Department	Cheng, Shi-Yu	30,000		260,000
Associate Director of the Audit Department	Chen, Li-Chun	28,000		224,000

Note 1: Chairman Chang Chia-Ming passed away on March 9, 2026. An emergency Board of meeting was convened on the same day to elect Mr. Lin, Tung-Ching as the new Chairman.
Note 2: On March 13, 2026, the Corporate Shareholder Sunfun Info Co., Ltd. appointed Mr. Lin Chih-Ming to replace Mr. Chang Chia-Ming as the Representative of Corporate Director.
Note 3: On January 19, 2026, the Company completed a par value adjustment, changing the par value per share from NT$10 to NT$1. Consequently, the number of shares outstanding changed as of April 30, 2026.

(II) The counterparty of a share equity transfer or equity pledge is a related party: None.

VIII. Relationships among the Company's Ten Largest Shareholders
April 6, 2026

Name	Current Shareholding		Shares held by spouse and minor children		Shares held in the name of other persons		The names and relationships of the top ten shareholders who are related parties, spouses, or relatives within the second degree of kinship.		Remarks
	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Number of Shares	Shareholding Ratio	Name	Relationship
Sunfun Info Co., Ltd.	556,664,160	68.72%	0	0	0	0	None	None	-
Anjia International Investment Ltd.	19,090,000	2.36%	0	0	0	0	None	None	-
Zhang, Yu-Hua	3,462,000	0.43%	0	0	0	0	None	None	-
Lilong Ltd.	3,360,000	0.41%	0	0	0	0	None	None
Feng-Yun Capital Co., Ltd.	2,500,000	0.31%	0	0	0	0	None	None	-
Lin, Chih-Ming	2,191,000	0.27%	0	0	0	0	None	None	-
Hsiao, Chia-Yu	2,000,000	0.25%	0	0	0	0	None	None	-
Double An International Investment Ltd.	1,820,000	0.22%	0	0	0	0	None	None	-
RunningBulls International Investment Company	1,550,000	0.19%	0	0	0	0	None	None
Chuang, Yung-Ho	1,270,000	0.16%	0	0	0	0	None	None	-

IX. Total number of shares and total equity stake held in any single enterprise by the Company, its Directors and Supervisors, managers, and any companies controlled either directly or indirectly by the Company:

April 30, 2026

Unit: Shares; %

Reinvestment business (Note)	Investment by the Company		Investments of Directors, Supervisors, managerial officers and directly or indirectly controlled businesses		Consolidated investments
	Number of Shares	Shareholding Percentage	Number of Shares	Shareholding Percentage	Number of Shares	Shareholding Percentage
Daiken Biomedical Co., Ltd. (Japan)	49,000 shares	100%	–	–	49,000 shares	100%
Daiken Biomedical HK Limited	200,000 shares	100%	–	–	200,000 shares	100%
Daiken Investment Australia Pty Ltd.	68,300,000 shares	100%	–	–	68,300,000 shares	100%
Daiken Biomedical Australia Pty Ltd.	71,000,000 shares	100%	–	–	71,000,000 shares	100%
Daiken Investment Australia Pty Ltd.	65,700,000 shares	100%	–	–	65,700,000 shares	100%
Daiken Wellness Village Co., Ltd.	140,000,000 shares	100%	–	–	140,000,000 shares	100%
Daiken Investment Co., Ltd.	140,000,000 shares	100%	–	–	140,000,000 shares	100%

Note: Long-term investment by the Company using the equity method.

Chapter 3 Funding and Capitalization Status

I. Capital and Shares

(I) Source of Capital

Share Capital Formation:

April 30, 2026

Unit: Thousand shares; NTS thousands

Year & Month	Issue Price (NT$)	Authorized Capital		Paid-in Share Capital		Remarks
		Number of Shares	Amount	Number of Shares	Amount	Source of Capital	Equity-Settled Share-Based Payments	Others
2018.06	10	2,000,000	20,000,000	2,000,000	20,000,000	Capital establishment	None	2018.06.20 Government Industry Commerce Approval No. 10750528800
2018.11	10	2,000,000	20,000,000	300,000	3,000,000	Capital reduction refund of NT$17,000,000.	None	2018.11.16 Government Industry Commerce Approval No. 10755490900
2018.12	10	10,000,000	100,000,000	5,000,000	50,000,000	Cash capital increase of NT$47,000,000.	None	2018.12.06 Government Industry Commerce Approval No. 10756419400
2020.06	10	10,000,000	100,000,000	6,000,000	60,000,000	Capital increase of NT$10,000,000.	None	2020.06.23 Government Industry Commerce Approval No. 10951056200
2020.10	10	30,000,000	300,000,000	15,540,000	155,400,000	Cash capital increase of NT$95,400,000.	None	2020.10.07 Government Industry Commerce Approval No. 10954792110
2024.03	10	30,000,000	300,000,000	22,408,417	224,084,170	Capital increase of earnings of NT$68,684,170.	None	2024.03.26 Government Industry Commerce Approval No. 113070154050
2024.07	10	100,000,000	1,000,000,000	60,002,417	600,024,170	Cash capital increase of NT$375,940,000.	None	2024.07.11 MOEA(Com.) No. Approval No. 11330119890
2025.09	10	100,000,000	1,000,000,000	81,002,417	810,024,170	Cash capital increase of NT$210,000,000.	None	2025.09.24 MOEA(Com.) No. Approval No. 11430155040
2025.11	1	1,000,000,000	1,000,000,000	810,024,170	810,024,170	The par value of each share has been changed from NT$10 to NT$1, and new shares will be issued in their entirety.	None	2025.11.18 MOEA(Com.) No. Approval No. 11430181730

Types of Shares:

April 6, 2026
Unit: shares

Type of Shares	Authorized Capital			Remarks
	Issued Shares	Unissued Shares	Total
Ordinary Stock	810,024,170	189,975,830	1,000,000,000	Publicly traded company stocks

Information on Shelf Registration: Not applicable.

(II) List of Major Shareholders

April 6, 2026
Unit: shares; %

Shares Name of Major Shareholders	Number of Shares Held	Shareholding Percentage
Sunfun Info Co., Ltd.	556,664,160	68.72

(III) Dividend Policy and Implementation

Dividend Policy

The Company's distribution of profits or allocation of losses shall occur after the end of each quarter. Proposals regarding the distribution of profits or coverage of losses for the first three quarters shall be submitted to the Board of Directors for resolution before the end of the following quarter, after being reviewed by the Supervisors together with the business report and financial statements. If there is a surplus at the end of each quarter, shall first estimate and reserve the taxes and dues to be paid, the accumulated losses to be covered according to law, and then set aside 10% as the legal reserve where such legal reserve amounts to the total paid-in capital, this provision shall not apply. In addition, according to laws or regulations of the competent authority, the special reserve shall be set aside or turned over. If there is a surplus, in addition to the payment of dividends, the balance together with the accumulated undistributed surplus in the previous quarter sum up to be shareholders' dividend, and the Board of Directors shall propose for distribution. To distribute surplus earning in the form of new shares to be issued by the Company shall follow the provisions of Article 240 of the Company Act; if such surplus earning is distributed in the form of cash, it shall be approved by the Board of Directors.

If the Company records a surplus as indicated in its final annual accounts for a particular year, in addition to paying taxes in accordance with the law, the Company shall first make up for accumulated loss, then set aside 10 percent of the remaining profit as statutory reserve if such statutory reserve amounts to the Company's total paid-up capital, this provision shall not apply. In addition, based on the special reserves set aside or reversed as required by the law or the regulations set forth by the competent authority, the balance shall not only be used for dividend payment, but also be combined with the accumulated undistributed earnings from the previous quarter if there remains a surplus. The Board of Directors shall propose a surplus distribution plan which involves surplus distribution by issuance of new shares, and submit the proposal to the shareholders' meeting for approval.

The Company shall authorize the distributable dividends and bonuses (in accordance with Paragraph 5, Article 240 of the Company Act) or its legal reserve and capital reserve (in accordance with Paragraph 1, Article 241 of the Company Act) in whole or in part to be paid in cash after a resolution has been adopted by a majority vote at a meeting of the Board of Directors attended by two-thirds of the total number of Directors. In addition, a report of such distribution shall be submitted to the shareholders' meeting.

The shareholders' meeting's plan to propose the dividends distribution (which has been approved by the Board of Directors, but not yet approved by the shareholders' meeting): Proposed dividend distribution for the year (2025):

Unit: NT$

Items	Amount
	Subtotal	Total
Undistributed surplus at the beginning of the period		0
Add: Net profit after tax for the period	337,867,429
Less: Legal reserve for the first quarter of 2025	10,500,243
Less: Legal reserve for the second quarter of 2025	3,879,822
Less: Legal reserve for the third quarter of 2025	6,942,240
Less: Legal reserve for the fourth quarter of 2025	12,464,438
Less: Special reserve for the second quarter of 2025	12,851,764
Add: Reversal of special reserve for the third quarter of 2025	6,198,814
Add: Reversal of special reserve for the fourth quarter of 2025	7,512,565
Less: Distribution of shareholder dividends - cash for the first quarter of 2025	94,502,189
Less: Distribution of shareholder dividends - cash for the second quarter of 2025	22,066,636
Less: Distribution of shareholder dividends - cash for the third quarter of 2025	68,678,971
Distributable surplus		119,692,505
Distribution items:
Shareholder dividends - cash		119,692,505
Undistributed surplus at the end of the period		0

(IV) Impact on the Company's business performance and Earnings per Share (EPS) for free allotment of shares proposed by this shareholder's meeting: N/A

(V) Compensation for employees, Directors and Supervisors

Quantity or scope of compensation for employees, Directors, and Supervisors as prescribed under the Articles of Incorporation:

If the Company generates profits in the fiscal year, it shall allocate no less than 2% for employee compensation (of which 1% is designated for the distribution of compensation to entry-level employees) and no more than 3% for director compensation. Employee compensation may be distributed in cash or through the issuance of new shares. The recipients may include employees of subsidiaries who meet certain criteria, which shall be determined by the Board of Directors. However, when the company still has accumulated losses, it should reserve an amount in advance for compensation.

The term "profit" in the preceding paragraph refers to the profit obtained before deducting the distribution of employee remuneration and Directors' remuneration from profit before tax for the current year.

For employee and Directors' compensation distribution ratio decisions, and employee bonus compensation in shares or cash, shall be as determined upon a resolution by the majority of votes from the Directors present at a meeting of the Board of Directors attended by two-thirds of the Directors present, and a report thereon shall be submitted to the Shareholders' Meeting.

The basis for estimating the remuneration amounts for employees, directors, and supervisors in this period, as well as the basis for calculating the number of shares distributed as employee remuneration and the accounting treatment when there are discrepancies between the actual distribution amounts and the estimated amounts:

The Company has proposed the distribution ratios for employee, Director, and Supervisor compensation based on estimated criteria, and has reported this as operating expenses for the current fiscal year. If there is a discrepancy between the actual allocated amount and the estimated amount, it shall be treated as a change in accounting estimate, and the difference shall be recognized in profit or loss for the year in which the resolution is made.

Details of the remuneration approved by the Board of Directors:

(1) The amount of employee compensation and compensation for Directors and Supervisors distributed in cash or stock. If there is a difference from the estimated amount for the year in which the expense was recognized, the difference, the reasons for it, and how it was handled should be disclosed:

Unit: NT$ thousands

Items	Estimated Amount	Actual Allocation Amount	Difference	Reason	Status
Employee compensation	-	4,052	-	N/A	N/A
Director Compensation	-	-	-	N/A	N/A

The Company's employee compensation and Director remuneration distribution for 2025 was approved by the Board of Directors on March 6, 2025. A total of NT$4,052 thousand dollars was allocated for employee compensation, which was distributed entirely in cash. There was no difference between the estimated number and the actual distribution amounts for employee compensation and director and supervisor remuneration for 2024.

(2) The proportion of employee remuneration distributed in stock to the total of net income after tax and total employee remuneration for the current period: None.

The actual distribution of remuneration for employees, directors, and supervisors in the previous year (including the number of shares, amount, and stock price); if there is a discrepancy between the actual distribution and the recognized remuneration for employees, directors, and supervisors, the amount, reason, and treatment of such discrepancy shall be disclosed:

The 2023 employee remuneration distribution was approved by the Board of Directors on March 8, 2024, with a total of NT$1,825 thousand to be distributed entirely in cash. There is no discrepancy between the actual distributed amounts of employee, director, and supervisor remuneration and the estimated amounts recognized for the 2023 fiscal year.

(VI) Repurchased shares:

April 30, 2026

Repurchase Round	First
Purpose of Repurchase	Transfer shares to employees
Types of Shares Being Repurchased	Ordinary Stock
Maximum on Total Repurchase Amount	NT$253,500,000
Scheduled Repurchase Period	2026/3/26–2026/5/25
Planned Repurchase Quantity	7,500,000 shares
Repurchase Price Range	NT$12.75 to NT$33.80 (per share)
However, if the Company’s share price falls below the specified lower limit of the buyback price range during the repurchase period, the Company will continue to execute the share buyback.
Types and quantities of shares purchased	Ordinary stock, 458,000 shares
Amount of repurchased shares	9,001,030
Percentage of shares repurchased relative to the planned repurchase amount (%)	6.11%

II. Status of corporate bonds (including overseas corporate bonds): None.

III. Status of preferred shares: None.

IV. Participation in the issuance of Global Depositary Receipts: None.

V. Employee Share Subscription Warrants: None.

VI. Restrictions on Employee Rights Regarding New Share Issuance: None.

VII. Mergers, acquisitions, or the transfer of shares from other companies for the issuance of new stocks: None.

VIII. Capital Utilization Plan and Implementation Status:

The Company’s cash capital increase plans for the past three fiscal years were the 2024 and 2025 cash capital increase and new share issuance projects, which had been fully implemented as of the date of publication of this annual report. The details of these plans, their

implementation status, and an analysis of their benefits are as follows:

(I) Proposal for the Issuance of New Shares through a Cash Capital Increase in 2024

Project Details

(1) Approval Date and Document Number by Competent Authorities: July 11, 2024, MOEA(Com.) No. Approval No. 11330119890.
(2) Total funds required for the plan: NT$1,000,000 thousand (the same currency shall apply hereinafter).
(3) Source of Funds: A cash capital increase through the issuance of 37,594,000 ordinary shares, each with a par value of NT$10 and an issue price of NT$26.60 per share, raising a total of NT$1,000,000 thousand.
(4) Project Items and Project Timeline for Fund Allocation

Unit: NT$ thousands

Project Item	Expected Completion Date	Total Required Funding	Projected Timeline for Fund Allocation
			Third Quarter of 2024
Boost working capital	Third Quarter of 2024	1,000,000	1,000,000

(5) Expected potential benefits

This cash capital increase through the issuance of new shares is expected to raise a total of NT$1,000,000,000. The funds will be used to enhance working capital, which is expected to meet the demand for working capital, improve the flexibility of the company's capital utilization and operational scale, increase market competitiveness, and strengthen the soundness of the financial structure.

Actual Implementation Status

Unit: NT$ thousands

Project Item	Implementation Status		Third Quarter of 2024	Status: Ahead or Behind Schedule, Causes, and Improvement Plans
Boost working capital	Amount spent	Scheduled	100%	The Company’s plan to boost its working capital is proceeding as scheduled.
		Actual	100%
	Implementation Progress (%)	Scheduled	100%
		Actual	100%

Evaluation of Generated Benefits

The Company conducted a cash capital increase by issuing ordinary stock in 2024, raising an amount of NT$1,000,000,000. The funds are intended to enhance working capital and strengthen the financial structure. This fundraising effort was completed in June 2024, and it has been executed as originally planned in the third quarter of 2024. If the Company were to obtain the necessary operating funds through bank financing, based on the current average borrowing rate of 2.28% from the Company's correspondent banks, annual interest expenses could be reduced by approximately NT$22,800,000, demonstrating the

clear benefits of this approach.

(II) Proposal for the Issuance of New Shares through a Cash Capital Increase in 2025

Project Details

(1) Approval Date and Document Number by Competent Authorities: September 24, 2025, MOEA(Com.) No. Approval No. 11430155040.

(2) Total funds required for the plan: NT$4,315,525 thousand (the same currency shall apply hereinafter).

(3) Source of Funds: A cash capital increase through the issuance of 21,000,000 ordinary shares with a par value of NT$10 per share. The minimum underwriting price for the competitive bidding auction was NT$147.66 per share. Bids were awarded to the highest bidders, and each successful bidder was required to subscribe for shares at their winning bid price; The underwriting price for the public offering shall be NT$223.97, calculated as the weighted average of the prices and quantities of all successful bids; however, since this average price is 1.07 times higher than the minimum underwriting price, the public offering will be issued at a premium of NT$158 per share, with total proceeds amounting to NT$4,315,525,000.

(4) Project Items and Project Timeline for Fund Allocation

Unit: NT$ thousands

Project Item	Expected Completion Date	Total Required Funding	Projected Timeline for Fund Allocation
			Fourth Quarter of 2025
Boost working capital	Fourth Quarter of 2025	4,315,525	4,315,525

(5) Expected potential benefits

The Company is currently in a business expansion phase and requires long term working capital to ensure normal business operations and reduce operational risks. Cash capital increase is a form of long term capital and constitutes equity, which can stabilize and effectively inject the working capital needed for business operations, while also strengthening the financial structure and reducing the potential risk of funding shortages.

Actual Implementation Status

Unit: NT$ thousands

Project Items	Implementation Status		Fourth Quarter of 2025	Status: Ahead or Behind Schedule, Causes, and Improvement Plans
Boost working capital	Amount spent	Scheduled	100%	The Company’s plan to boost its working capital is proceeding as scheduled.
		Actual	100%
	Implementation Progress (%)	Scheduled	100%
		Actual	100%

Evaluation of Generated Benefits

The Company is conducting this cash capital increase and issuance of new shares in

connection with the public offering prior to its initial public offering, with the aim of raising NT$4,315,525 thousand. Taking into account factors such as the timing of filing with the competent authority, the review process, the public underwriting period, and payment procedures, it is estimated that the share subscription payments will be fully collected by the third quarter of 2025. Upon completion of the fund collection, the proceeds from this cash capital increase will be utilized to boost working capital in the fourth quarter of 2025. The issuance of ordinary stocks through this cash capital increase not only strengthens the Company's financial structure, but the timely infusions of working capital will enhance the flexibility of capital utilization, effectively improve the Company's competitiveness, and reduces operational and financial risks.

Chapter 4 Operational Overview

I. Business Content

(I) Scope of Business

1. Main business activities

The main business items registered with the Ministry of Economic Affairs are as follows

Business Code	Business Item
F102040	Beverage Wholesale Industry
F102170	Wholesale of Foods and Groceries
F108040	Wholesale of Cosmetics
F203010	Retail Sale of Food, Grocery and Beverage
F208040	Retail Sale of Cosmetics
F399040	Retail Sale No Storefront
F401010	International Trade
C110010	Beverage Manufacturing Industry
C199990	Manufacture of Other Food Products Not Elsewhere Classified
C802100	Cosmetics Manufacturing
I101090	Food Consulting Industry
I103060	Management Consulting
I301010	Information Software Services
I301020	Data Processing Services
I301030	Electronic Information Supply Services
I401010	General Advertisement Service
IG01010	Biotechnology Services
IZ13010	Internet Certificates Service
J303010	Magazine (Periodical) Publishing

The Company is primarily engaged in the research and development as well as the sales of health supplements, which include the following products: fish oil, lutein, maca, bitter melon peptide capsules, probiotics, sleep-enhancing sesame extract, and high dietary fiber powder packets, among others. The sales channels include not only the Company's official website but also online platforms such as Momo, Shopee, and PChome, as well as physical outlets like chain pharmacies and drugstores, including Watsons, FamilyMart, and Cosmed.

2. Business Proportion

Unit: NT$ thousands; %

Main Products	2024		2025
	Revenue	Business Proportion	Revenue	Business Proportion
Health Supplements	1,362,387	100.00	1,895,089	100.00

Source of Data: Financial reports provided by the Company and audited and certified by CPAs

Current Products (Services)

(1) Adjustments for the Three Highs (hypertension, hyperlipidemia, diabetes): Daiken German Premium Fish Oil Capsules, Daiken German eTop-Grade Fish Oil Capsules, Daiken Japanese reduced form CoQ10 Fish Oil Capsules, Daiken Premium Turmeric Fish Oil Capsules, Daiken German Patented Bitter Melon Peptide Capsules, Daiken EPA1200 Premium Fish Oil Capsules, Daiken Natto Red Yeast Q10 Capsules, Daiken Taiwan Top-Grade Natto Capsules, Daiken Super 1000 Turmeric Tablets, Daiken Premium High-Concentration Omega-3 + Vitamin D, etc.

(2) Functional Health: Daiken Taiwan Premium Ganoderma Capsules, Daiken Maoyishu Elderberry Powder Pack, Daiken Allergy-Relief Probiotic Capsules, Daiken Enzyme Probiotic Powder Pack, Daiken 100 Billion Probiotic Powder Pack, Daiken MoveEasy Non-Denatured Type II Collagen Capsules, Daiken Good Vision Lutein Soft Capsules, Daiken Energy Maca Powder Pack, Daiken Energy Maca Drink, Daiken 100% Black Maca Tuner Leaf Tablets, Daiken 100% Black Maca Tuner Leaf Drink, Daiken Good Sleep Sesame GABA Capsules, Daiken German DHA 80% Children's Fish Oil Capsules, Daiken Good Support Pumpkin Seed Black Rye Flower Capsules, Daiken Clean and Dense Cranberry Mannose Powder Pack, Daiken Healthy Cabbage Essence Lactic Acid Bacteria Powder Pack, 大研スーパー・マカトアルキニン(Daiken Super Maca + Arginine), 大研ブルーベリー・ルテイン (Daiken Blueberry Lutein), 大研乳酸菌ブレミアム1000(Daiken Premium Lactic Acid Bacteria 1000), 大研ギャバ＆セサミン+マク・ネシウム(Daiken GABA & Sesame Lignan + Magnesium), 大研コンドロイチン&グルコサミン+ヒアルロン酸(Daiken Chondroitin & Glucosamine + Hyaluronic Acid), etc.

(3) Other: Daiken Vitamin C Coated Tablets, Daiken Comprehensive Vitamin Coated Tablets, Daiken Comprehensive Calcium + D3 Powder Pack, Seaweed Calcium Marine Essence Capsules, Daiken Vitamin B Group Double Layer Tablets, Daiken Male B Group + Zinc Double Layer Tablets, Daiken Vitamin B Group for Femails + Iron Double Layer Tablets, Daiken Belinamin Coated Tablets, Daiken Vitamin D3 Capsules, Daiken German High-Dose Vitamin C + Zinc Effervescent Tablets, West Indian Cherry Vitamin C Capsules, Daiken Black Date Iron Supplement Essence Drink, Daiken High Dietary Fiber Powder Pack, Daiken High Concentration Children's Fish Oil Gummies, Daiken Light Beauty 2500 Collagen Powder, Daiken Ultra Beauty 7000 Collagen Drink, 大研うるツヤコラーゲンパウダー(Daiken Moisturizing Beauty Collagen Powder), Exosome Moisturizing Repair Essence (Skincare Product), etc.

Planned New products

(1) New Products in Japan:

A. 大研ドイツブレミアム80% Algal-Derived DHA (Daiken German Premium 80% Algal-Derived DHA): This product utilizes high-quality algal-derived DHA, specifically designed to support daily mental clarity and the maintenance of physiological functions.

B. 大研NMN 20070+ コエンザイム Q10 極み複合カプセル (Daiken NMN 20070 + Coenzyme Q10 Ultimate Complex Capsule): This premium anti-aging formula combines high-purity NMN with Coenzyme Q10 to activate metabolic and repair energy at the cellular level, assisting in combating the signs of aging and rejuvenating youthful vitality.

In response to the differences in food regulations and customary use of functional ingredients in Japan, products for the Japanese market will be developed in accordance with local standards and practices. Therefore, the formulations will differ from those of similar products in Taiwan.

(2) New Products in Taiwan:

A. Daiken Mountain Bitter Gourd Peptide Double Layer Tablets: Utilizing dual-layer tablet technology to provide a slow release effect, precisely assists to regulate physiological functions and effectively stabilizes blood sugar.

B. Premium Lutein and Mulberry Extract Drink: This product combines FloraGLO lutein with a multi-faceted brightening formula that includes mulberry, providing a liquid essence that is easily absorbed for eye care.

C. Daiken Premium Lutein Mulberry Functional Jelly: A convenient and delicious functional jelly that contains key ingredients such as lutein and mulberries, providing comprehensive protection for visual health.

D. Daiken Super Whey Protein Powder (Rich Milk Tea/Coffee Latte): A high-quality protein supplement that provides excellent flavor while supporting muscle growth and post-exercise recovery.

E. Daiken German 100% Comprehensive Vitamin Effervescent Tablets: Imported directly from Germany, these tablets provide an easy way to meet daily vitamin and trace element requirements through a fizzy drink, maintaining energy metabolism throughout the day.

F. Daiken Premium Soy Isoflavone Softgels: A three-in-one golden balance formula that combines de-glycosylated isoflavones, chaste tree berry, and evening primrose oil, aimed at regulating female hormones and effectively alleviating discomfort associated with menopause and premenstrual syndrome.

G. Daiken Double Energy Ginseng Saponin Nutritional Essence: Extracts precious ginseng saponin essence, providing double nourishment for energy, regulating physical constitution and comprehensively enhancing health.

H. Daiken Premium DHA Lutein Fish Oil Softgels: Utilizing a fish oil base to enhance the absorption of lutein, combined with Omega-3 and carotenoids to provide high-efficiency dual protection for mental clarity and cognition.

I. Daiken DHA 600 Premium Fish Oil Softgels: Each capsule provides 600 mg of highly concentrated pure DHA along with vitamins A and D offers comprehensive protection for brain function, vision, and bone health.

J. Daiken Hangover Relief/Alcohol Detox Supplement: Utilizes a special strain of probiotics to activate metabolic mechanisms from the digestive tract which

assist in the breakdown and metabolism of alcohol, thereby alleviating physical discomfort after consumption.

K. Daiken Scalp and Hair Care Series (Hair Care Products): A care formula specifically designed to strengthen hair roots, conditioning the scalp with nutrients to maintain the fullness and luster of hair strands.

L. Daiken Fish Oil Drops: A stable liquid fish oil designed to meet various intake needs, ensuring a pure flavor and excellent antioxidant properties.

(II) Industry Overview

Current Status and Development of the Industry:

As the population ages and the prevalence of unpredictable infectious diseases rises, people's health awareness has significantly increased, driving growth in demand for health and wellness products. The health supplement market is expected to experience significant growth, primarily driven by several factors: the increasing consumer focus on health, the trend of an aging population, and the widespread prevalence of chronic diseases. This is especially prevalent in the post-pandemic era, and the enhancement of health awareness has become particularly evident, further strengthening market demand. According to data from the World Health Organization, by 2030, one-sixth of the global population will be over the age of 60, and it is projected to reach one-third by 2050.

The demand for health supplements has significantly increased, and consumers are willing to invest more funds in their purchases, with online shopping becoming the primary purchasing channel. As consumer demand for health diversifies, the health supplement market continues to expand. Brand must innovate continuously, establish effective communication, and build trust in order to stand out in a highly competitive environment. According to a report by the Development Center for Biotechnology, the global health food market has continued to grow over the past few years, reaching a market size of US$164.97 billion in 2023. It is projected that the market size will further expand by 2028, with an expected compound annual growth rate (CAGR) of 5.4%. The growth rates of markets in different regions vary. Based on the growth rates for 2023, the European market is growing the fastest, with an annual growth rate of 7.1%. The Asian region follows closely behind, with an annual growth rate of 6.9%, while the growth rate in North America is relatively lower, at 3.0%. These data indicate that the global demand for health supplements is steadily increasing, particularly in regions where health awareness is gradually rising. According to statistics, approximately 43% of the global population consumed health supplements in 2023, representing a 5% increase compared to 2022. This indicates that consumer demand for health supplements is rapidly growing, and this trend is expected to continue in the future.

Market Size for Global Health Supplements
Source: Biotechnology Development Center (December 2024)

According to the investigation and estimations by the ITIS team from the Food Industry Research and Development Institute, the market size of health and nutrition products in Taiwan in 2023 was estimated to be NT$175.6 billion with a growth rate of $3.1\%$ . The dietary supplements and traditional food categories are expected to grow by $2.5\%$ and $3.9\%$ , respectively. Performance varies significantly depending on the material, product, and manufacturer. The health and nutrition food market in Taiwan was affected by the Japanese red yeast incident and the global environment in 2024 with an estimated growth rate of $2.8\%$ , resulting in a weakened overall growth momentum. According to the statistics on industrial production from the Ministry of Economic Affairs, the total output value of Taiwan's health and nutritional food sector—which includes health supplements in capsule, tablet, and granule/powder forms, infant formula, follow-on formula for older infants, medical food, and other health and nutritional foods—reached NT$36.0 billion in 2023, marking a slight increase of $0.6\%$ .

The scale of the dietary supplement market in Taiwan in 2023

種類	市場規模	種類	市場規模	種類	市場規模	種類	市場規模
乳酸菌	75	霧菇	21	Q10	5	月見草油	1
綜合終他命	30	鈣	21	巴西遊島	3	中蒜柔	1
葡萄糖酸	28	紅麴	20	免疫球蛋白	3	卵鶴脂	1
酵素	26	蔻芝	19	納豆激酶	3	茶花	1
葉黃素	25	菠蘋	18	冬蟲夏草	2	葡萄子	1
棉芝	25	人參	10	蜂卡思(乳)	2	酥荷菊	1
草本複方專品	24	紫生素C	9	橘膠	2	猫舌草取物	1
膠滑蛋白	22	糖食纖維	9	蘆薈	2	紫魚軟膏	1
魚油	21	DHA	8	山茶瓜	1	其他	568
合計:1,010

Source: Analysis compiled by the ITIS team from the Food Industry Research and Development Institute (June 2024)

種類	Type
市場規模	Market size
乳酸菌	Lactic Acid Bacteria
綜合維他命	Multivitamins
葡萄糖酸	Glucosamine
酵素	Enzyme
葉黃素	Lutein
棉芝	Taiwanofungus camphoratus
草本複方產品	Herbal Compound Products
豚原蛋白	Collagen
魚油	Fish Oil
薑黃	Turmeric
鈣	Calcium
紅麴	Red yeast rice
蔻芝	Reishi
蒸類	Algae
人參	Ginseng
維生素C	Vitamin C
膳食纖維	Dietary Fiber
巴西遊島	Brazilian Mushroom
免疫球蛋白	Immunoglobulin
納豆激酶	Nattokinase
冬蟲夏草	Cordyceps
蜂卡思(乳)	Royal Jelly
蜂膠	Propolis
薑黃	Aloe Vera

山苦忌	Wild bitter gourd
月見草油	Evening Primrose Oil
甲殼素	Chitin
砂磷酸	Lecithin
茶花	Camellia
葡萄子	Grape Seed
酵母菌	Yeast
銀杏萃取物	Ginkgo Biloba Extract
蒸魚軟膏	Shark cartilage
其他	Others
合計:1,010	Total: 1,010
新臺幣億元	NT$100,000,000
膳食補充劑	Dietary Supplements
傳統食品型態	Traditional Food Types

The Relationship Among Upstream, Midstream, and Downstream Sectors in the Industry: The industry chain of health and nutrition food consists of upstream raw material suppliers; midstream consists of health food processing factories; and downstream consists of health food brands and distributors.

The Company's business model involves sourcing raw materials from upstream suppliers or having contract manufacturers procure them on its behalf, after which the manufacturers process the materials. The Company then markets the finished products through its own website and major retail channels using its own brand and research formulas; as such, the Company is positioned at the downstream end of the health and nutritional supplements industry chain.

資料來源：食品所ITIS團隊分析整理（2023/06）。

上游	Upstream
中游	Midstream
下游	Downstream
原科	Raw materials
保健素材	Health Ingredients
保健食品加工	Health Food Processing
保健食品品牌	Health Supplement Brand
銷售	Sales
國產/進口	Domestic/Imported
植物	Plants
動物	Animal
微生物	Microorganisms
其他原料	Other Raw Materials
國內純化/萃取/調配	Domestic
Purification/Extraction/Formulation
進口素材	Imported Materials
傳統食品型態	Traditional Food Types
飲品	Beverages
乳品/豆漿	Dairy Products/Soy Milk
奶粉/穀物	Infant Formula/Cereals
食用豆脂	Edible Soybean Oil
米/麵食品	Rice/Noodle Products
其他食品	Other Food Products
膠囊鋸劑型態	Capsule and tablet forms
膠囊	Capsule
鋸劑顆粒	Tablet granules
口服滴劑	Oral Drops
包材及設備加工	Packaging Materials and Equipment Processing
保健食品品牌廠商	Health Supplement Brand Manufacturer
桂格、統一、愛之味、維他露、光泉、味全、豪糖、養樂多、佳乳、金車、食益補、中天、味丹、可爾必思、留蘭香、樂天製菓、花王、黑松、三得利、比菲多、南僑、泰山、百家珍、綠川蜆精、可果美、日本味王...
葡萄王、順傑、優生、杏輝、生展、王子製藥、信東、中天、景岳、大江生醫、連法、維連、永健、台灣綠藻、國際綠藻、第一生技、國鼎、利得、遠東生技、大家優藻、大漢酵素、永信、生達、光堅、三多士、晨輝、達驅、愛健、彥臣生技、加特福、田邊製藥、麴翰、桐積拳、新萬仁、三晃、友華、世華、鼎健、震達、懷特、陽明生醫、義美生醫、輝瑞、義福生醫、多利生醫、好好先生營養師輕食...	Quaker, Uni-President, AGV, Vitalon, Kuang Chuan, Wei Chuan, Taisugar, Yakult, Standard Dairy, King Car, Cerebos Pacific, TW Micro, Vedan, Calpis, Wrigley, Lotte Confectionery, Kao, HeySong, Suntory, Bifido, Namchow, Taisun, Pai Chia Chen, Green River, Kagome, AJIOU...
Grape King, Shun Chieh, Yu Sheng, Sinphar, Syngen, Prince Pharmaceutical, Taiwan Biotech, Microbio, GenMont, TCI, Lanfar, V-Link, Castelvetere, Taiwan Chlorella, International Chlorella, Taiwan First Biotech, Golden Biotechs, Leader, FEBICO, Dajia Youzao, Biozyme, YungShin, Standard, Gong Bih, Sentosa, SunWay, Dachi, AGV Aiken, Naturewise, Glutafull, Tanabe, Bing Han, Tuckmore, Greenoil, Sanko, Orient EuroPharma, Shi Hua, Ding Jian, Zhen Da, PhytoHealth, YM Biotechs, Biomedi Mei, Pfizer, KSK Health, Totalee Biomed, Better BioSci...
通路品牌廠商	Channel Distributors
安麗、如新、7-Eleven、FamilyMart、好市多...	Amway, Nu Skin, 7-Eleven, FamilyMart, Costco...

進口品牌廠商	Import Brand Manufacturers
三得利、合利他命、DHC...	Suntory, Alinamin Pharmaceutical, DHC...
經銷商	Distributor
物流中心	Logistics Center
外銷	Export
成品	Finished Product
素材	Materials
實體通路	Physical Retail Channels
新局、新租店	Pharmacies and drugstores
醫美診所	Cosmetic Surgery Clinics
量販店	Hypermarket
超市	Supermarket
便利商店	Convenience store
大樹、杏一、維康、博登、躍獅、丁丁、康是美、居臣氏、松本清...	Great Tree Pharmacy, MedFirst, Wellcome, Broden Pharmacy, Yes Chain, Dingding Pharmacy, COSMED, Watsons, Matsukiyo...
大潤發、家樂福、好市多...	RT-Mart, Carrefour, Costco...
全聯、美聯社、家樂福...	PX Mart, Simple Mart, Carrefour...
7-Eleven、全家、菜蕾富、OK...	7-Eleven, FamilyMart, Hi-Life, OK...
直銷	Direct Selling
安慧、雅芳、美樂家、如新、永久、葡眾、免提國際、力強...	Amway, Avon, Melaleuca, Nu Skin, Forever, UVACO, Kelti International, Riway...
虛擬通路	Virtual Channel
網路店商平台	E-commerce Platforms
電視購物	Television Shopping
型錄購物	Catalog Shopping
團購	Group Purchase
直播	Live Streaming
momo、PChome、ET MALL、蝦皮、健康優購網、LINE...	Momo, PChome, ET Mall, Shopee, SNQ Health Go, LINE...
東森、momo、森森、Viva...	ET Mall, Momo, Sen Sen, Viva...
統一、高鐵	Uni-President, THSR
平台/代購/團購	Platform/Purchasing Agent/Group Purchase
網紅...	Influencers
資料來源:食品所 IT IS 團隊分析整理 (2023/06)	Source: Analysis compiled by the ITIS team from the Food Industry Research and Development Institute (June 2023)

Various product trends and competitive landscape:

The health supplement market is not something that can be achieved overnight. After the pandemic coupled with the rapid environmental changes, there is an increasing awareness of the importance of mental well-being. As awareness and demand for healthy aging, stress relief and restful sleep, gut health, and personal wellness continue to grow, creating a better life has become a shared daily goal across all sectors. Health needs have evolved from general requirements to more specific categories, including athletes, the elderly, children, working professionals, and adolescents. The demand for health products is continuously evolving in line with lifestyle patterns. As consumers increasingly seek personalized

health and well-being, health supplement companies may develop more products and solutions tailored to individual differences

Consumers are paying increasing attention to natural, organic, and additive-free products. This trend will drive health supplement companies to place greater emphasis on clear labeling and traceability in formulation design and product manufacturing. Health supplement companies may strengthen their commitment to sustainable development, including reducing its carbon footprint, promoting social responsibility, and adhering to environmentally friendly manufacturing processes. As e-commerce continues to grow, health supplement companies may strengthen their efforts in the development of online sales channels, including enhancing brand awareness and engaging direct consumer interaction through social media and online platforms. These trends reflect consumer demand and technological development. For leading health supplement companies, understanding and adapting to these trends will be crucial.

4. Competitive Landscape

The health supplement market offers a wide variety of products, including vitamins, minerals, herbal supplements, and protein supplements. Taiwan has extensive experience in formulation, with most raw materials generally imported from abroad through agents. The competitive factors among various brands primarily include differences in formulation, the nutritional benefits highlighted in the products, the palatability of the dosage forms, and even packaging methods. Consumers have many options, which increases competitive pressure on companies regarding product innovation and market positioning. In addition, well-known brands hold a significant position in the health supplement market, possessing strong brand recognition and consumer trust. These brands typically invest substantial resources in marketing, research and development, and quality control to maintain their competitiveness. In addition, sales channels include retail stores, online shops, specialty stores, direct sales, and health professionals. Companies must establish effective partnerships across various distribution channels to expand market coverage and enhance sales competitiveness.

Overall, the dietary supplement market is highly competitive, and companies need to maintain their competitiveness and long-term development through innovation, brand image establishment, scientific support, effective market strategies, and compliance management.

(III) Overview of Technology and Research and Development

Recent annual research and development expenditures up to the date of the annual report publication

Unit: NT$ thousands; %

Annual	Research and development expenses	Percentage of research and development expenses to revenue
2025	11,281	0.60%

Recent technologies or products successfully developed up to the date of the annual report publication

Annual	Product Development	Product Features
2025	Daiken Seaweed Calcium Marine Essence Capsules	Natural seaweed calcium is rich in various minerals, which aids in calcium supplementation and absorption.
	Daiken Black Date Iron Supplement Essence Drink	Gentle iron supplement for healthy complexion
	Daiken Super 1000 Turmeric Tablets	High-concentration turmeric extract to safeguard overall health.
	Daiken Belinamin Coated Tablets	High-dose B vitamins to maintain energy metabolism and alleviate fatigue
	Daiken German Premium Fish Oil Capsules	Supports cardiovascular health through dietary supplements containing high concentrations of EPA and DHA
	West Indian Cherry Vitamin C Capsules	Vitamin C from natural sources promotes collagen formation and has antioxidant effects.
	Daiken Collagen Drink	A high-collagen formula that boosts skin elasticity and hydration from the inside out
	Daiken Collagen Powder	The convenient powdered formulation provides the daily essential amount of collagen required for the skin.
	Daiken Japan Reduced-Form CoQ10 Fish Oil Capsules	A more effective absorbent form of reduced Coenzyme Q10 was selected in conjunction with fish oil to maintain youthful vitality.
	Daiken Premium Turmeric Fish Oil Capsules	Combining turmeric with high-quality fish oil, this dual-action formula enhances anti-inflammatory properties and metabolic function.
	Daiken Garcinia Cambogia Lactobacillus Tablets	Combining Garcinia Cambogia with probiotics helps regulate physiological functions and support weight management
	Daiken Healthy Cabbage Essence Lactic Acid Bacteria Powder Pack	Combining cabbage extract in combination with lactic acid bacteria to effectively protect digestive tract health and comfort
	Daiken 100% Black Maca Turneria Leaf Drink	High-quality black maca to enhance male physiological functions
	Daiken Energy Maca Drink	Quickly replenish energy and maintain peak physical condition
	Daiken Bonito Extract and Tart Cherry Capsules	Formula targeted at gout and helps restore physical balance and relieves discomfort
	Exosome Moisturizing and Repairing Essence (Skincare Product)	Utilizing cutting-edge exosome technology to deeply repair and strengthen the skin barrier while enhancing hydration
	Daiken Premium High-Concentration Omega-3 + Vitamin D	A high-concentration omega-3 formula enriched with vitamin D, developed specifically for the Japanese market
	Daiken Super Maca + Arginine	A high-performance combination of Maca and L-arginine exclusive to the Japan market enhances athletic performance and vitality
	Daiken Chondroitin & Glucosamine + Hyaluronic Acid	A comprehensive joint care formula combining chondroitin, glucosamine, and hyaluronic acid
	Daiken GABA & Sesamin +	Designed to improve sleep quality through the

Annual	Product Development	Product Features
	Magnesium	combination of GABA, sesame lignans, and magnesium to relax the body and mind.
	Daiken Moisturizing Collagen Powder	Beauty collagen powder targeted for the Japanese market, dedicated to achieving ultimate skincare with a focus on hydration and radiance.
	Daiken Premium Probiotics 1000	A high-specification probiotic formula providing up to 100 billion CFUs per serving.
	Daiken Blueberry Lutein	The daily formula combining blueberries and lutein to protect against damage from digital blue light
2026	Daiken Premium 80% Algae-Derived DHA	Up to 80% concentrated high-quality, pure seaweed extract to support cognitive and eye health.
	Daiken NMN 20070 mg + Coenzyme Q10 Advanced Complex Capsules	A premium cellular anti-aging formula that combines high-purity NMN in conjunction with Q10 to rejuvenate the body's vitality.

(IV) Long-term and Short-term Business Development Plans

Short-term Business Development Plan

(1) Omni-channel Strategy

The Company has performed steadily in the past, focusing on its official website and major e-commerce platforms. In 2026, the Company will actively expand to physical distribution channels and major pharmacy chains. This is not only to increase sales channels but also to strengthen brand trust, allowing consumers to purchase the Company's products at every corner and maximizing advertising effectiveness.

(2) Precision Research and Product Expansion

In the post-pandemic era, health needs are becoming increasingly specialized. The Company will leverage the advantages of independently developed formulations and collaborate closely with high-quality raw material suppliers to launch a more diverse range of health supplements, enriching the product line to capture a greater market share among various demographic groups.

(3) Testing the waters in overseas markets

The Company has identified Japan and Australia as the initial overseas launch sites. Rather than blindly exporting products, the Company will create a local brand image based on local consumer patterns and supply chain characteristics. Japan's current sales performance is improving.

Long Term Business Development Plan

(1) Mastering Core Raw Materials

The Company will continue to explore exclusive materials both in Taiwan and internationally. By mastering the raw materials, the Company gains control over product pricing and uniqueness, which will be key to assisting Daiken (or other partners) in developing best-selling products.

(2) Expansion into Beauty and Weight Management Sectors

In addition to the existing health supplements, the Company will officially expand into the cosmetics and weight loss market. These two sectors possess high repurchase rates and high revenue potentials, will become the Company's second and third revenue drivers.

(3) International Diversified Management

The Company's ultimate goal is to achieve "local manufacturing and local sales" in Japan and Australia. Through the local high-quality team, the Company does not rule out the possibility of accelerating expansion through investment or mergers and acquisitions. In the future, the Company plans to successfully introduce the Japanese and Australian brand back to Taiwan and Southeast Asia, forming a multinational brand ecosystem.

II. Market and Production/Sales Overview

(I) Market Analysis

Regions where the company sells (or provides) its main products (or services):

Unit: NT$ thousands

Sales Region	2024		2025
	Sales Revenue	Sales Revenue	Sales Revenue	Percentage
Taiwan	1,344,410	98.68%	1,866,993	98.52%
United States	2,040	0.15%	5,209	0.27%
Japan	-	-	11,331	0.60%
Others	15,937	1.17%	11,556	0.61%
Total	1,362,387	100.00%	1,895,089	100.00%

Market share:

Unit: NT$ thousands; %

Item/Year	2024	2025
Sales Revenue of the Health Supplement Industry in Taiwan (A)	30,918,757	30,788,520
The Company operating revenue (B)	1,362,387	1,895,089
The Company's market share (%) (B/A)	4.41%	6.16%

Source: Statistical Sales Value of the Health Supplement Industry Ministry of Economic Affairs Industrial Production, Shipment and Inventory Survey

Future Market Supply and Demand and Growth Potential:

As the global population ages and the incidence of infectious diseases rises, people are becoming increasingly health-conscious. Additionally, modern lifestyles have led to health issues such as high stress, poor dietary habits, and lack of exercise. As a result, individuals are placing greater emphasis on the impact of diet and lifestyle on health, making the search for health supplements that can improve well-being a growing trend. This, in turn, drives the demand for the health supplement market. Since general nutritional supplements are considered safe—just like regular food, people recognize that regular exercise and nutritional supplementation, combined with the intake of health supplements, can comprehensively enhance physical and mental conditions, thereby reducing the incidence of diseases. Consequently, the demand for health supplements continues to grow.

As health supplements become increasingly popular, numerous brands and products have emerged in the market, presenting challenges to both new and existing competitors due to intense competition. The improvement in consumers' living standards and the rapid and widespread process of internationalization have led to greater emphasis on the quality and pricing of products offered by health food companies. Establishing brand reputation, enhancing regulatory compliance, and creating a positive customer service experience provide brands with a competitive edge in the market and operational advantages, ultimately achieving optimal economic benefits.

Competitive Niche:

The Company has established brand recognition in the health supplement market in Taiwan since its inception, relying on its high-quality products, effective marketing strategies, and keen insights into consumer needs. The Company offers a diverse product line, including premium fish oil from Germany, Daike Lutein EX, Energy Maca Powder, Bitter Melon Peptide Cinnamon Capsules, Cranberry & D-Mannose Probiotics, Sesame Lignans, and High Dietary Fiber Powder Packets, among other health supplements. Sales channels include the Company's official website as well as e-commerce platforms such as Momo, Shopee, and PChome. Physical channels include chain stores such as Watsons, FamilyMart, and Cosmed, demonstrating its extensive coverage and strong influence in the market.

Furthermore, the Company also possesses significant strengths in product research and development as well as innovation. The Company is committed to the research and development of new products, focusing on innovative formulas and technologies. Each year, several new products are launched and driving consistent expansions into overseas markets. A subsidiary was established in Japan in 2024 and began sales operation there, leveraging innovative products and exploring new markets to maintain its competitive edge. This continuous investment in research and development, along with innovation capabilities, enables the company to respond swiftly to changes in market demand and stand out in intense market competition.

Factors Supporting and Hindering Future Development, and Corresponding Strategies:

(1) Favorable Factors

A. The increase in health awareness and aging population.

As the global population ages, health supplements are able to meet the specific nutritional needs of the elderly, such as joint care and bone health. Consequently, the rise in the elderly population has driven an increase in the demand for health management and health supplements. In addition to the elderly, a growing number of consumers are placing emphasis on health and preventive medicine, hoping to achieve health goals through diet and supplementation, which has propelled the growth of the health supplement market. Furthermore, consumers are becoming more aware of self-care, and governments worldwide are encouraging individuals to take on a greater share of healthcare costs to address financial challenges. As a result, consumers no longer solely rely on doctors' prescriptions but are seeking more cost-effective options. Technological

advancements have enabled consumers to take a more proactive role in managing their health, shifting the health perspective from an emphasis on treatment to a focus on prevention.

B. Product Innovation and Diversity

The development of biotechnology and nutrition has facilitated more effective and innovative product research and development, leading to the creation of a wider variety of new health foods and formulations. Innovative products meet the needs of different consumer groups, such as those seeking natural organic, additive-free, and vegetarian options. To facilitate portability and ease of use, there is a wide selection of health supplement forms and packaging types, such as energy enhancers, vitamins and minerals, immune support, digestive health, and bone health supplements, to meet the health needs of consumers in today's fast-paced lifestyle.

C. Market Diversification and Internationalization

In the early days, health supplement companies primarily on introducing new products and serving consumers, however, as choices have increased, traditional market penetration strategies have become outdated. A more effective method is precision marketing, which involves long-term observation of communities, data analysis, and the customized services. Consumer needs are better met through community feedback. Additionally, the development of online shopping platforms and the enhancement of consumer health education have made it easier for domestic and international market consumers to access product information and purchase health supplements, thereby expanding market size.

(2) Challenges and Countermeasures

A. Intense market competition

In addition to well-known domestic and international brands, many small manufacturers have also entered the specific niche health food market, resulting in relatively intense competition. To maintain competitiveness, it is necessary to rely on product innovation, high-quality standards, and precise market positioning.

Countermeasures:

a. Building Brand Reputation: Emphasizing the establishment and maintenance of brand reputation to enhance consumer trust in the products. Strengthen brand image, increase consumer loyalty, and enhance influence through brand promotion, word-of-mouth marketing, and social media.
b. Establishing a Positive Customer Service Experience: Providing high-quality customer service and after-sales support to enhance consumer satisfaction and loyalty.
c. Develop affordable brands: Meet the needs of different demographic groups with affordable brands to further expand market share.

B. The regulations concerning product quality, safety, and advertising set forth by the government are becoming increasingly stringent.

The implementation of the Health Food Control Act has significantly increased research and development costs, thereby raising the operational difficulties for enterprises. In the long term, this will help eliminate inferior products, promote the development of high-quality manufacturers, and provide protection for the industry. Furthermore, the government's regulations on health supplement advertising are becoming increasingly stringent, and marketing advertisements will face more restrictions, which may impact the effectiveness of marketing.

Countermeasures:

a. Batch Inspection: Given the company's stringent quality and safety requirements, it commissions an external inspection agency to conduct tests each time a batch is manufactured and shipped from the contract manufacturer. Finished products are approved for sale only after the samples pass inspection.
b. Strengthening Regulatory Compliance: Strict adherence to regulatory standards and legal requirements, establishment of a comprehensive compliance management system, enhancement of internal controls and external audits, ensuring that products are legal, compliant, and safe.

(II) Main Products, Significant Uses, and Production Processes

Important Applications of Main Products

The Company is primarily engaged in the research and development, sales, and brand management of health food products. The applications of the products are as follows:

Product Applications

Product Name

Adjustment of Three Highs (Hypertension, Hyperlipidemia, Diabetes)

Daiken German Premium Fish Oil Capsules, Daiken German eTop-Grade Fish Oil Capsules, Daiken Japanese reduced form CoQ10 Fish Oil Capsules, Daiken Premium Turmeric Fish Oil Capsules, Daiken German Patented Bitter Melon Peptide Capsules, Daiken EPA1200 Premium Fish Oil Capsules, Daiken Natto Red Yeast Q10 Capsules, Daiken Taiwan Top-Grade Natto Capsules, Daiken Super 1000 Turmeric Tablets, 大研プレミアム高濃度オメガヨトビタミンD (Daiken Premium High Concentration Omega-3 + Vitamin D), etc.

Functional Health

Functional Health: Daiken Taiwan Premium Ganoderma Capsules, Daiken Maoyishu Elderberry Powder Pack, Daiken Allergy-Relief Probiotic Capsules, Daiken Enzyme Probiotic Powder Pack, Daiken 100 Billion Probiotic Powder Pack, Daiken MoveEasy Non-Denatured Type II Collagen Capsules, Daiken Good Vision Lutein Soft Capsules, Daiken Energy Maca Powder Pack, Daiken Energy Maca Drink, Daiken 100% Black Maca Tuner Leaf Tablets, Daiken 100% Black Maca Tuner Leaf Drink, Daiken Good Sleep Sesame GABA Capsules, Daiken German DHA 80% Children's Fish Oil Capsules, Daiken Good Support Pumpkin Seed Black Rye Flower Capsules, Daiken Clean and Dense Cranberry Mannose Powder Pack, Daiken Healthy Cabbage Essence Lactic Acid Bacteria Powder Pack, 大研スーパー一マカトアルキニン(Daiken Super Maca + Arginine), 大研ブルーベリールテイン (Daiken Blueberry Lutein), 大研乳酸菌プレミアム 1000(Daiken Premium Lactic Acid Bacteria 1000), 大研ギャバ産セサミントマクタシウム(Daiken GABA & Sesame Lignan + Magnesium), 大研コンドロイチン産グルコサミントヒアル

Product Applications

Product Name

口上龍(Daiken Chondroitin & Glucosamine + Hyaluronic Acid), etc.

Provides the nutrients the body needs to help maintain good health and replenish nutrients.

Daiken Vitamin C Coated Tablets, Daiken Comprehensive Vitamin Coated Tablets, Daiken Comprehensive Calcium + D3 Powder Pack, Seaweed Calcium Marine Essence Capsules, Daiken Vitamin B Group Double Layer Tablets, Daiken Male B Group + Zinc Double Layer Tablets, Daiken Vitamin B Group for Femails + Iron Double Layer Tablets, Daiken Belinamin Coated Tablets, Daiken Vitamin D3 Capsules, Daiken German High-Dose Vitamin C + Zinc Effervescent Tablets, West Indian Cherry Vitamin C Capsules, Daiken Black Date Iron Supplement Essence Drink, Daiken High Dietary Fiber Powder Pack, Daiken High Concentration Children's Fish Oil Gummies, Daiken Light Beauty 2500 Collagen Powder, Daiken Ultra Beauty 7000 Collagen Drink, 大研うるフヤコラーゲンバウダー(Daiken Moisturizing Beauty Collagen Powder), Exosome Moisturizing Repair Essence (Skincare Product), etc.

2. Production Process of Major Products

企業構想	Corporate Vision
企劃案	Project Proposal
產品開發表	Product Development Schedule
核准	Approval
研發階段	Research and Development
企劃執行	Project Execution
產品測試	Product Testing
驗收簽名	Acceptance Signature
結案確認	Case Closure Confirmation
產品開發表及產品規格書	Product Development Schedule and Product Specification Document
生產階段	Production
原料	Raw materials
代工廠自行購買	Purchased independently by the contract

	manufacturer.
大研購買	Daiken Purchase
代工廠	OEM factory
成品	Finished Product
成品逐批委外檢驗	Finished product are sent out for inspection in batches

(III) Supply of the Main Raw Materials:

The Company's main raw materials vary according to product specifications. Almost all raw materials are sourced from overseas, and the main raw materials are procured through domestic agents. The Company maintains a good and stable long-term cooperative relationship with its primary raw material suppliers, strictly controlling quality and delivery times to ensure a reliable supply of main raw materials. Considering factors such as the production cycle, quality yield, and delivery schedule of various product categories, procurement risks are avoided by not concentrating on the same supplier while maintaining strong relationships with existing suppliers.

(IV) List of Major Customers

The names of suppliers that accounted for more than $10\%$ of total purchases in the past two years, along with their purchase amounts and proportions, and an explanation of the reasons for any increases or decreases:

Unit: NT$ thousands; %

Annual	2024				2025
Items	Name	Amount	Percentage of total annual net purchases (%)	Relationship with the Issuer	Name	Amount	Percentage of total annual net purchases (%)	Relationship with the Issuer
1	A Company	271,184	55.62	None	A Company	455,777	54.82	None
	Others	216,394	44.38	-	Others	375,622	45.18	-
	Net Purchases	487,578	100.00	-	Net Purchases	831,399	100.00	-

The Company's primary suppliers are contract manufacturers and raw material suppliers. The main trading partners are all long-term and stable suppliers. Due to increased procurement needs in 2025, the value of purchases from these suppliers in 2025 increased compared to 2024.

The names of customers that accounted for more than $10\%$ of total sales in the past two years, along with their sale amounts and proportions, and an explanation of the reasons for any increases or decreases:

The Company primarily conducts sales through online and physical channel platforms using a consignment method, targeting the general public. Sales from any single customer accounting for a very small proportion of the total annual consolidated operating revenue; a small portion of sales is made through outright sales to channel operators, but this accounts for less than $10\%$ of total sales.

III. Employee information for the past two years and up to the date of the annual report

publication.

Unit: Person

Annual		2024	2025	As of the end of March 2026.
Employee Number	Managerial Officers	4	8	8
	Regular Employee	47	50	52
	Total	51	58	60
Average Age (Years)		35.3	35.6	35.5
Average Years of Service (Years)		1.5	2.2	2.3
Distribution of Educational Background (%)	PhD	1	1	1
	Master's degree or higher	13	15	17
	College	37	42	42
	Below high school	0	0	0

IV. Information on Environmental Expenditure

Losses or damages due to environmental pollution during the most recent fiscal year and up to the date of publication of the annual report (including compensation and violations of environmental protection laws found in environmental inspections, specifying the disposition date, disposition reference number, regulatory articles violated, substance of the violation, and the content of the disposition), along with the disclosure of estimated amounts for current and potential future occurrences and corresponding countermeasures; if a reasonable estimate cannot be made, the reasons thereof shall be explained: Not Applicable.

V. Labor-Management Relations

(I) The company's various employee welfare measures, continuing education, training, retirement system and their implementation status, as well as the agreements between labor and management and the measures to safeguard employee rights

Employee Benefit Measures

The benefits offered by the Company include: a year-end bonus and performance bonus based on a percentage of annual profits, contributions to the labor pension, health check-ups at a five-star medical center every two years with paid leave, travel subsidies for domestic and international company trips, holiday gifts/cash, year-end parties, wedding and funeral gifts, birthday cash gifts, a monthly allowance of NT$6,000 for health products from Daiken, club activities, monthly afternoon tea gatherings, family dinners, departmental meals, pet-friendly workdays, birthday cash gifts, birthday raffles, and recharging leave for top performers. The Company allocates a portion of employee compensation in accordance with the provisions of the Articles of Incorporation at the end of the year when settling profits and losses, allowing employees to share in the results of the Company's operations.

Employee Continuing Education and Training

Conducting various management and professional training sessions periodically enables employees to continuously learn and enhance their skills in the workplace. We encourage employees to participate in external professional training to enhance their job skills.

The results of the training conducted by the Company in the 2025 are as follows:

Items	Total number of participants	Total Hours	Total Cost
Professional Competency Training	254	437.5	179,677

3. Employee Retirement System and their Implementation

The Company implements the provisions of the Labor Pension Act, contributing no less than $6\%$ of the labor's monthly wage to the labor pension account each month, and handling retirement-related matters in accordance with the regulations of the Labor Pension Act. In 2024, NT$1,815,000 has been allocated to the individual accounts at the Bureau of Labor Insurance.

4. Agreement Between Employee and Management

(1) The Company has established work regulations that have been submitted to the government for approval, and regularly convenes labor-management meetings to maintain harmonious communication and interaction between labor and management. There have been no labor disputes. The Company, adhering to the principle of integrity, actively engages in communication and explanation with both parties, primarily mediation and settlement to strive for improvement and ensure compliance with regulations.
(2) All of the Company's policies are in compliance with the Labor Standards Act. The Company encourages employees to proactively report any opinions or suggestions to their supervisors. Additionally, employees may provide feedback through the suggestion mailbox, which is monitored by a dedicated unit that will respond accordingly. The needs and suggestions of employees are understood through various communication channels, and the Company's management rules and models are adjusted subsequently to achieve labor-management harmony.

5. Measures to Ensure Workplace Safety and Employee Well-being

Items	Content
Access Control Security	A strict access control monitoring system is in place both during the day and at night.
Maintenance and Inspection of Equipment	The Company conducts maintenance and inspections on various equipment, including air conditioning units, water dispensers, and fire extinguishers every three months, six months, or annually.
Physiological Hygiene	1. Health Check: The Company conducts regular health checks for its employees every two years. 2. Work Environment Hygiene: The Company offices strictly prohibit smoking in accordance with regulations and conduct regular cleaning and disinfection of the office environment.
Insurance and Medical Condolences	In accordance with the law, labor insurance and health insurance are provided, along with an additional group insurance policy of NT$1,000,000 for employees (including accident insurance and medical insurance).

(II) Losses or damages due to labor disputes during the most recent fiscal year and up to the date of publication of the annual report (including violations of the Labor Standard Act, specifying the disposition date, disposition reference number, regulatory articles violated, substance of the violation, and the content of the disposition), along with the disclosure of estimated amounts for current and potential future occurrences and corresponding countermeasures; if a reasonable estimate cannot be made, the reasons thereof shall be explained:

The Company has maintained harmonious labor relations since its establishment, with no incidents of losses resulting from labor disputes. Furthermore, in the past two years and up to the date of publication of the report, there have been no violations of the Labor Standards Act as indicated by labor inspection results. At the same time, the Company values employee feedback and seeks to understand employee satisfaction with management and benefit systems, maintaining good labor-management relations. It is estimated that the likelihood of losses due to labor disputes in the future will be relatively low.

VI. Information Security Management

(I) 1. Information security risk management framework, information security policies, specific management plans, and resources allocated for information security management:

(1) Information Security Risk Management Framework

The Company established the “Information Security Management Team” on December 12, 2024, responsible for executing information operations security management planning, building and maintaining the information security management system, coordinating the formulation, implementation, risk management, and compliance audits of information security and protection policies. The Information Security Management Team is represented by the President as the Representative, with the Chief Information Security Officer serving as the management Representative. The head of the Audit Department acts as the supervisory unit for the Information Security Audit Team. The Company reports on the implementation of information security management to the Board of Directors on an annual basis.

The organizational structure and responsibilities of the Information Security Management are illustrated in the following diagram:

(2) Information Security Policy

The Company adheres to the principle of maintaining information security in project operations. It provides comprehensive protection and prevention for the information systems of the Company and the data stored, processed, transmitted, or disclosed, in order to eliminate incidents such as damage, theft, leakage, tampering, misuse, and infringement. Therefore, this Information Security Policy has been established for compliance.

A. Ensure compliance with the Personal Data Protection Act, Copyright Act, and other laws related to information security.

B. To effectively ensure the Company's information security, it is necessary to establish information security regulations for each area of information security.

C. In accordance with the Company's information security incident reporting mechanism, report any discovered information security incidents or vulnerabilities.

D. Comprehensive reporting and response mechanism for information security incidents must be in place to ensure the continuous operation of information systems and critical business functions.

E. When processing information, if it contains personal data, it should be handled with caution in accordance with the "Personal Data Protection Act" and relevant regulations. Unauthorized collection or leakage of business information is prohibited, and access for non-official purposes is strictly forbidden.

F. The Company's managers should actively participate in information security management activities, providing support and commitment to information security.

G. Based on roles and functions, information security education and training will be conducted for personnel at different levels. This ensures that all employees understand the importance of information security and the various potential security risks, thereby enhancing their awareness of information security and familiarizing them with their respective responsibilities in the workplace, and encouraging them to comply with information security regulations.

H. It is necessary to use legally licensed software and green software, and avoid downloading software from unknown sources on the Internet.

I. Contractors must comply with this policy and related procedures, and shall not use or misuse the Company's information assets without authorization. If the business involves operations at a level of restricted use or higher, a confidentiality agreement must be signed.

J. Establish information security management indicators that should be followed, and ensure that the targets set are measurable and comply with appropriate information security requirements.

K. The Company shall hold at least one management review meeting each year to

audit the implementation status of the Company's information security operations, establish measurement methods for management indicators, and evaluate the results of these management indicators.

L. A mechanism for assessing information asset risks should be established with at least one risk assessment conducted annually, and the acceptable risk level determined by management representatives.

M. At least one drill, test, and review of the sustainable operation plan and the information security incident reporting procedure should be conducted once a year.

N. Violations of this policy and the Company's information security regulations will be handled in accordance with company regulations.

(3) Specific Management Plan

A. Managers must ensure that new employees, contractors, and third-party personnel are familiar with the company's information security policies before they have access to company-related operational or transactional information. Each year, following the policy update, employees will be briefed on the changes and required to comply to this policy.

B. Regularly review information security policies and conduct reviews and updates when changes occur in the e-commerce environment.

C. Identify the threats and vulnerabilities faced by e-commerce services periodically or when significant changes occur in the e-commerce environment, and consider appropriate controls. This includes asset inventory, risk assessment, and the development of risk management plans or recommendations.

D. Conduct regular reviews of accounts and permissions to e-commerce related operational systems.

E. Conduct regular information security awareness training for company employees.

F. Regularly identify vulnerabilities in the Company's e-commerce related websites and take appropriate measures to strengthen their security.

G. Back up important transaction data regularly, and important systems should establish redundancy mechanisms.

H. Conduct regular internal audits, and maintain records while proposing corrective and preventive measures.

(4) Allocate resources to Information Security Management

Information security has become an important issue for the company's operations. The corresponding matters and resources regarding information security management are as follows:

A. Dedicated Personnel: The Company has established an information security management organization responsible for planning information security, implementing technologies, and conducting related audits to maintain and

continuously enhance information security.

B. Certification: The Information Security Management System has been certified under ISO/IEC 27001:2022 and ISO/IEC 27701:2019 as of May 2, 2025. The current certificate is valid from May 2, 2025, to May 1, 2028.
C. Customer Satisfaction: No material information security incidents and complaints regarding the loss of customer data.
D. Training: All new employees shall complete the information security training course before their onboard date; all employees have completed one online training and assessment; a total of one social engineering phishing email test is conducted annually.
E. Information Security Promotion: One information security promotion was conducted this year to convey important regulations and precautions regarding information security protection.

(II) Losses suffered, potential impacts, and countermeasures taken due to major information security incidents during the most recent fiscal year and up to the date of publication of the annual report. If a reasonable estimate cannot be made, the facts thereof shall be explained:

The Company has not incurred any losses due to significant information security incidents during the most recent fiscal year and up to the date of the annual report's publication.

VII. Important Contract

The following contracts that remain valid and in effect as of the date of the annual report publication, as well as those that are set to expire in the most recent fiscal year are listed: procurement contracts, technical cooperation contracts, engineering contracts, long-term loan contracts, and other significant contracts that may impact investors' equity.

Nature of the Contract	Contracting Party	Contract Start and End Dates	Main Content	Limitation Clause
Procurement Agreement	Retail Support International Corporation, Win-Deck Service Co., Ltd., and President Drugstore Business Corp.	2024/6/1~2024/12/13 (Note 1)	Product Supply Agreement	None
Supplier Contract	momo.com Inc.	February 23, 2019– (Note 2)	Product Supply Agreement	None
Lease Agreement	Tseng, Kuo-Feng	2025/07-2031/06	Lease Agreement for Store Premises	None

Note 1: The validity period of this agreement is the same as the contract term stated in the contract text. Unless this Agreement is amended or terminated by written notice prior to its expiration, it shall be deemed automatically extended for one year, and so on thereafter.
Note 2: This agreement shall take effect immediately upon the date of signature by both parties and shall remain in effect until terminated. However, Party A may submit a termination request, fails to cooperate in completing the settlement process for a continuous period of six months, or fails to list or sell products for a continuous period of twelve months.

Chapter 5 Review and Analysis of Financial Status and Financial Performance, and Assessment of Risk Management

I. Financial Status

Unit: NT$ thousands

Item	2024	2025	Difference
			Amount	%
Current Assets	1,511,468	5,863,066	4,351,598	288%
Property, Plant and Equipment	1,038	1,073	35	3%
Other assets	25,295	48,512	23,217	92%
Total Assets	1,537,801	5,912,651	4,374,850	284%
Current liabilities	230,366	446,872	216,506	94%
Non-current liabilities	446	23,075	22,629	5,074%
Total Liabilities	230,812	469,947	239,135	104%
Share Capital	600,024	810,024	210,000	35%
Capital Surplus	624,060	4,414,952	3,790,892	607%
Retained Earnings	83,764	187,375	103,611	124%
Other equity	(859)	30,353	31,212	(3,634)%
Total equity	1,306,989	5,442,704	4,135,715	316%
Analysis and explanation of material changes in assets, liabilities, and shareholder equity (items with changes exceeding 20% and an amount exceeding 10 million NTD) explained as follows:
1. Current Assets: Primarily due to the cash capital increase of NT$4.3 billion conducted prior to the listing in 2025.
2. Other assets: Primarily due to the increase in right-of-use assets for 2025.
3. Current liabilities, non-current liabilities, and total liabilities: Primarily due to the increase in short-term loans and accounts payable in 2025.
4. Total share capital, capital surplus, and equity: Primarily due to cash capital increase conducted before the listing in 2025.

Note 1: The financial data for the fiscal years 2024 and 2025 has been audited and certified by a CPA.

II. Financial Performance

Unit: NT$ thousands

Item	2024	2025	Amount Added (Subtracted)	Percentage of Change (%)
Net Operating Revenue	1,362,387	1,895,089	532,702	39%
Operating Costs	506,170	689,360	183,190	36%
Operating Gross Profit	856,217	1,205,729	349,512	41%
Operating Expenses	707,302	917,517	210,215	30%
Net Operating Income	148,915	288,212	139,297	94%
Non-operating income and expenses	(9,314)	129,270	138,584	(1,488)%
Net income before tax	139,601	417,482	277,881	199%
Income tax expense	(33,022)	(79,615)	(46,593)	141%
Net profit for the period	106,579	337,867	231,288	217%
other comprehensive income (net amount after tax)	(859)	31,212	32,071	-3734%
Total consolidated profit or loss for the period	105,720	369,079	263,359	249%

The main reasons for the significant changes in operating revenue, operating profit, and pre-tax net profit over the past two years (where changes exceed 20% and the amount of change is over NT10 million) are as follows:

Operating revenue, operating costs, and gross profit: This is primarily due to the growth in product revenue for 2025, which has correspondingly led to an increase in operating costs and gross profit.
Operating expenses: This is primarily due to the increase in sales and marketing expenses in 2025.
Net operating income: This is primarily due to the growth in product revenue in 2025, which correspondingly led to an increase in operating costs and gross profit.
Non-operating revenues and expenses: This is primarily due to an increase in compensation income for 2025.
Profit before tax, net profit for the period, and total comprehensive income for the period: Primarily due to the growth in product revenue for 2025, which resulted in corresponding increases in operating costs, gross profit, and selling expenses.

Note 1: The financial data for the fiscal years 2024 and 2025 has been audited and certified by a CPA.

Projected sales volume and its basis, potential impact on the company's future financial and business operations, and contingency plans: Not applicable, as no financial forecasts have been prepared.

III. Cash Flow

(I) Analysis of Recent Annual Changes in Cash Flow

Unit: NT$ thousands

Items	2024	2025	Increase or Decrease
			Amount	Percentage of Change (%)
Net cash generated by operating activities	51,751	272,590	220,839	426.73%
Net cash (outflow) inflow from investing activities	84,092	(3,035,235)	(3,119,327)	(3,709.42)%
Net cash inflows (outflow) from financing activities	717,675	3,820,046	3,102,371	432.28%
Change Analysis:
1. Increase in net cash (outflow) from operating activities: Primarily due to increase in profit before tax for 2025.
2. Decrease in net cash flows from investing activities: Primarily due to the investment acquired through equity in 2025.
3. Increase in net cash (outflow) from financing activities: Primarily due to the cash capital increase of NT$4.3 billion raised prior to the listing in 2025.

Note 1: The financial data for the fiscal years 2024 and 2025 has been audited and certified by a CPA.

(II) Improvement Plan for Insufficient Liquidity: None.

(III) Cash Flow Analysis for the Upcoming Year (2026):

Unit: NT$ thousands

Beginning Cash Balance (1)	Projected net cash flows from operating activities for the entire year (2)	Projected net cash flows from investment activities for the entire year (3)	Projected net cash flows from financing activities for the entire year (4)	Estimated cash surplus (shortfall) (1)+(2)+(3)+(4)	Remedial Measures for Projected Cash Shortfall
					Investment Plan	Financial Planning
2,394,090	3,560,000	10,000,000	6,000,000	1,954,090	0	0
1. Analysis of Cash Flow Variations for the Upcoming Year: (1) Business Activities: Primarily attributed to operating profits. (2) Investment Activities: Primarily involve the purchase of real estate. (3) Fundraising Activities: Primarily focuses on anticipated bank financing. 2. Remedial Measures for Projected Cash Shortfalls and Liquidity Analysis: Not Applicable.

IV. Impact of recent annual material capital expenditures on financial operations: Not Applicable.

V. Recent annual reinvestment policy, the main reasons for its profits or losses, improvement plans, and investment plans for the upcoming year

(I) Reinvestment Policy:

The Company's current investment policy focuses primarily on investment targets related to its core business. Relevant executing departments adhere to internal control systems, including the "Investment Cycle", "Regulations Governing the Acquisition and Disposal of Assets" and "Procedures for Supervision and Management of Subsidiaries" to understand their financial and operational status and effectively manage the operational performance of various reinvestment ventures.

(II) The main reasons for the profits or losses from reinvestment in the recent year, and plans for improvement:

Name of Investee Company	Main Reasons for Profit or Loss	Improvement Plan
Daiken Biomedical HK Limited	The operation has not yet turned profitable.	Continuous Development
Daiken Biomedical Co., Ltd. (Japan)	The operation has not yet turned profitable.	Continuous Development
Daiken Biomedical Australia Pty., Ltd.	The operation has not yet turned profitable.	Continuous Development
Daiken Investment Australia Pty., Ltd.	The operation has not yet turned profitable.	Continuous Development
Daiken Wellness Village Co., Ltd.	The operation has not yet turned profitable.	Continuous Development
Daiken Investment Co., Ltd.	The operation has not yet turned profitable.	Continuous Development

(III) Investment Plan for the Coming Year:

The Company will be committed to the operational development of its subsidiary in Hong Kong, Japan, Australia, and Taiwan, aiming to achieve a gradual and stable growth target and

further expand its overseas presence.

VI. Risk factors to be evaluated during the recent year and up to the date of the annual report publication

(I) Future countermeasures on the impact of interest rate fluctuations, exchange rate changes, and inflation on the Company's profit and loss

Impact of Interest Rate Changes and Future Response Measures:

The Company’s interest income accounted for 2.09% and 1.74% of total operating revenue in fiscal years 2024 and 2025, respectively. The interest expense for 2024 and 2025 accounted for 0.44% and 0.03% of the operating revenue, respectively. The interest expense primarily consists of the finance costs associated with bank loans, with interest rates ranging from 2.16% to 2.24%. Therefore, the impact of interest rate fluctuations on the Company's profit and loss remains limited.

Response Measures

The Company adopts a conservative and prudent approach to capital planning while continuously monitor interest rate trends and adjust capital utilization methods as necessary. Considering the future operational scale and profitability enhancement, the Company will maintain good relationships with financial institutions and strive to secure the most favorable interest rates to reduce interest expenses, thereby addressing the financial risks arising from interest rate fluctuations. Currently, the Company's financial status is stable, and its creditworthiness is strong. It is anticipated that future interest rate changes will not have a material impact on the Company's overall operations.

Impact of Exchange Rate Fluctuations and Future Response Measures:

The Company primarily engages in the research, development, and sale of health supplements, with its main customer base consisting of the general public in Taiwan. However, as some overseas consumers also make purchases, the Company uses New Taiwan Dollars, Japanese Yen, Hong Kong Dollars, Australian Dollars, and U.S. Dollars as its pricing currencies. The Company’s operating revenues and expenses are primarily denominated in New Taiwan Dollars; therefore, fluctuations in exchange rates result in exchange gains or losses that have a limited impact on the Company’s profitability. The increase in foreign exchange losses for the 2024 fiscal year was primarily due to the Company holding Australian dollar deposits, as the exchange rate for the Australian dollar declined significantly. Fluctuations during each period were caused by foreign exchange rate volatility; these fluctuations remain within reasonable limits and are not expected to have a material impact on the Company’s overall operations.

Response Measures

In the future, to reduce the impact of exchange rate fluctuations on the Company's profits and losses, the Company will continuously collect exchange rate information, monitor the trends and changes of major currencies in the international foreign exchange market to stay abreast of exchange rate trends, and maintain a good interactive relationship with banks to secure broader access to foreign exchange information and more favorable exchange rate quotations.

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Impact of Inflation and Future Response Measures:

Recently, global central banks have increased the circulation of money through monetary and interest rate policies to curb inflation and stimulate economic growth. However, there has been no significant impact on the Company's profits and losses due to inflation. Nevertheless, the Company continues to closely monitor inflation trends, observing fluctuations in product market prices, and establishing good relationships with suppliers to ensure competitive product pricing, thereby reducing the impact of inflation on the Company.

(II) The main reasons for profits or losses and future response measures for the policies regarding high-risk, high-leverage investments, lending funds to others, providing endorsements and guarantees, and trading in derivative products

The Company focuses on the development of its core business and operates under pragmatic principles, adhering to a conservative and prudent approach in both financial planning and operations. The Company has established the "Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees" and "Procedures for Acquisition and Disposal of Assets" as guidelines for engaging in related transactions. Furthermore, the Company has not engaged in high-risk, high-leverage investments, lending funds to others, endorsements and guarantees, or derivative transactions in the most recent year and up to the date of the annual report's publication.

(III) Future Research and Development Plans and Projected Investment in Research and Development Expenses

Future Research and Development Plans:

The Company plans to continue investing in the development of new products and expansion of product diversity, providing consumers with a variety of choices and adapting to changes in market trends. The Company will develop health supplements that meet the needs of the Japanese market in the future, as well as products designed to assist women during menopause for the Taiwan health supplement market. Additionally, the Company will develop beauty care products such as toners, serums, essence lotions, roll-ons, and sprays for the Taiwan skincare market.

Estimated research and development expenses:

The Company incurred research and development expenses of NT$10,164 thousand and NT$11,281 thousand for 2024 and 2025, respectively, representing 0.75% and 0.60% of net operating revenue. The Company has a dedicated Research and Development Department responsible for executing the development of new products, improving existing products, and conducting quality control of products. The research and development expenses primarily consist of salaries for research personnel, costs for product testing and sampling, and expenses for outsourced research or testing of raw material formulations. Going forward, the Company plans to continue investing in the development of new products and the expansion of the product portfolio to offer consumers a wider range of choices and adapt to changing market trends. We expect to invest NT$14,478,000 in research and development over the next two years.

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(IV) Impact of Significant Domestic and International Policy and Legal Changes on the Company's Financial Operations and Corresponding Measures

The Company operates in accordance with relevant domestic and international laws and regulations while continuously monitoring the trends in domestic and international policy developments and regulatory changes. Additionally, the Company closely collaborates with law firms, accounting firms, and other professional consulting advisors to timely propose responsive measures to legal changes. As of the date of publication of the annual report, the Company has not been affected by any significant events related to important domestic or international policy and legal changes that would impact its financial operations.

(V) The Impact of Technological Changes and Industry Transformations on the Company's Financial Operations and Corresponding Measures

The Company continuously monitors technological changes and developments in relevant industries, assesses and manages information security risks, and has implemented ISO 27001 and ISO 27701 to prevent exposure to information security risks and to protect customer personal privacy information from leakage. The Company has not experienced any significant impact on its financial operations due to major technological changes or industry shifts as of the date of publication of the annual report.

(VI) The Impact of Changes in Corporate Image on Crisis Management and Corresponding Measures: Since its establishment, the Company has focused on building a positive brand image and strong associations, emphasizing consumer interaction with the brand to influence consumer brand preference, while also prioritizing corporate image, complying with legal regulations, and actively strengthening the quality and performance of internal management. The Company has not experienced any material changes in corporate image that would lead to a corporate crisis management as of the date of publication of the annual report.

(VII) Expected Benefits, Potential Risks, and Mitigation Measures of the Merger and Acquisition: The Company has no other merger and acquisition plans as of the date of the annual report's publication. However, if there are new merger and acquisition plans in the future, the Company will not only comply with relevant legal regulations but will also carefully evaluate and fully consider the synergies of the mergers and acquisitions to ensure the interests of the Company and the shareholders.

(VIII) Expected Benefits, Potential Risks, and Mitigation Measures for the Expansion of the Factory: The Company has not expanded its facilities in the recent fiscal year and up to the date of the annual report's publication. Should there be a future need for expansion, a thorough, prudent, and dedicated evaluation process will be conducted in advance, taking into full consideration the recovery of capital expenditures and potential risks.

(IX) Risks and Response Measures Associated with Concentrated Purchases or Sales:

Risk of Major Supplier Dependency: The Company's purchases from its largest supplier accounted for 55.62% and 54.82% of total purchases in 2024 and 2025, respectively. The Company has a single supplier exceeding 30% of the net purchase amount, and this is primarily because this supplier has been a long-term partner of the Company since its establishment, offering better pricing

104

and technology compared to other suppliers. As a result, it is easier for this supplier to provide more competitive quotations during the bidding process. However, the Company still engages two or more contract manufacturers to produce popular products, so there are no significant risks.

Risk of major customer dependency:

The Company primarily sells to the general public; therefore, there is no risk of concentrated sales.

(X) The impact, risks, and response measures related to the substantial transfer or change of stakes by Directors, Supervisors, or major shareholders holding more than 10% of the shares on the company:

The Company has not experienced any material impact on its operations due to the large transfer or replacement of stakes held by Directors, Supervisors, and shareholders owning more than 10% of the shares as of the date of publication of the annual report.

(XI) Impact, Risks, and Response Measures of Changes in Management Rights: None.

(XII) Litigation or Non-Litigation Events

The Company has recently disclosed the annual report, which includes litigation, non-litigation, or administrative dispute events that have been definitively adjudicated or are currently pending as of the date of the report's publication. The outcomes of these events may have a material impact on shareholder equity or securities prices. The Company should disclose the relevant facts, the amount in question, the date the litigation commenced, the main parties involved in the litigation, and the status of the proceedings as of the date of the report's publication.

The Company imported red yeast rice raw materials from Japan's Kobayashi Pharmaceutical Co., Ltd. to manufacture and sell "Natto Red Yeast Q10 Capsules." On September 27, 2024, the Consumer Protection Association in Taiwan filed a class action lawsuit against six companies, including the Company, at the Taiwan Taipei District Court. According to the Taiwan Taipei District Court's ruling No. 2327 in 2024, it is claimed that Taiwan Kobayashi Pharmaceutical Co., Ltd., Toyoda Yoshikazu, and Daiken Biomedical International Co., Ltd., along with Chang, Chia-Ming are jointly liable to pay damages amounting to NT$119,361,000. On February 14, 2025, the Company received from the court the civil complaint for group litigation filed by the Consumer Protection Association in Taiwan on September 27, 2024. The complaint includes 55 consumers who claimed to be victims in the Japan Kobayashi Pharmaceutical red yeast incident, of these, 29 have filed claims against the company and its representative, Mr. Chang, Chia-Ming. According to the schedule attached to the complaint, the total amount of property damage claimed against Daiken Biomedical is NT$349,000, with an additional claim for non-pecuniary damages amounting to NT$119,361,000. The first court hearing for this case was held on April 1, 2025. During the court hearing, the plaintiff, the Taiwan Consumers' Protection Association, confirmed the withdrawal of the lawsuit against Kobayashi Pharmaceutical (Taiwan) Co., Ltd. and the responsible person, Toyoda Keiichi. Both the plaintiff and defendant agreed to allow Japan Kobayashi Pharmaceutical (Japan) Co., Ltd. to participate in the litigation. After the court has preliminarily identified the issues in dispute, the defendant is requested

105

to respond to the evidence presented by the plaintiff.

A second preliminary hearing was conducted on June 16, 2025 to facilitate the preparatory stage of the trial. During the court hearing, the plaintiff stated that the Taiwan Consumers' Protection Association had just provided complete consumer data, which resulted in the inability to prepare a comprehensive written statement. The discrepancies in the relevant evidence will be clarified in a separate statement once the compilation is complete. After organizing the relevant issues, the court instructed the plaintiff to submit a statement regarding whether to apply for evidence investigation and to inquire with the competent authorities within two months after the hearing. The defendant is to submit their opinion in writing within two months after receiving the draft. On July 22 of the same year, the plaintiff filed a motion with the court to inquire about the contract manufacturing pharmaceutical factory commissioned by the Company and the relevant competent authorities, and submitted a supplementary explanation on August 15. The court has completed the inquiry in accordance with the petition, and the relevant correspondence has been filed in the case record. The court has scheduled to continue the preparatory proceedings on March 31, 2026, at 10:30 AM.

This report refers to the letter dated February 17, 2025, from Attorney Chen Yi-Pei of Security And Integrity Law Firm, who serves as the legal advisor and appointed attorney for the Company. Regarding this case, the Company has actively addressed the issues of returns and customer complaints. It has proactively taken measures by removing the products from the shelves and suspending shipments, conducting thorough re-inspections of all items. If consumers have concerns, the Company offer returns and unconditional refunds for orders placed after 2023. Attorney Chen believes that the content of the complaint is extremely rudimentary, and the complaint does not provide relevant purchase and medical evidence. In fact, the complaint does not present any evidence sufficient to support the claims of the 29 consumers against the Company and its responsible person, Mr. Chang, Chia-Ming, for property damages amounting to NT$349,000 and emotional distress damages of NT$119,361,000. The current evidence presented by the plaintiffs and the correlation between their claims and the alleged damages remain extremely lacking. Furthermore, based on the substantial emotional distress compensation claimed by each consumer without supporting evidence, Attorney Chen believes that in cases of this nature, the final awarded damages are typically far lower than the amount claimed. Therefore, based on a preliminary assessment of the litigation materials provided and communicated by the attorneys handling the case, as well as the case tracking status reported by the company, the actual amount awarded in this case is expected to be lower than the difference between the claimed total and the awarded amount, and is therefore unlikely to impact the company's operations.

The company's Directors, Supervisors, President, person in charge, major shareholders holding more than 10% of shares, and subsidiaries must disclose any litigation, non-litigation, or administrative dispute events that have been definitively adjudicated or are currently pending as of the date of the annual report publication. The outcomes of these events may have a material impact on shareholder equity or securities prices. Such disclosures shall include the facts in dispute, the amount in dispute, the date the proceedings

106

commenced, the principal parties involved, and the status of the matter as of the date of publication of the annual report.

The Company’s Board of Directors, Supervisors, President, person in charge, shareholders holding more than 10% of the shares, and subsidiaries have not been involved in any litigation, non-litigation, or administrative disputes during the most recent fiscal year and up to the date of the annual report publication.

(XIII) Other important risks and corresponding measures: None.

VII. Other Important Matters: None.

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Chapter 6 Special Notes

I. Information on affiliates:

(I)2025 Consolidated Business Report of Affiliated Enterprises

Organization chart of affiliated enterprises

December 31, 2025

Basic information on affiliates

Unit: NT$ thousands; As of December 31, 2025

Company Name	Date of Establishment	Address	Paid-in-Capital	Principal Business Activities
Daiken Biomedical Co., Ltd. (Japan)	January 22, 2024	No. 9-10, Nihonbashi Horidome-cho 1-chome, Chuo-ku, Tokyo, Japan	JPY490,000	Biotechnology and Medical Care
Daiken Biomedical HK Limited	March 6, 2024	UNIT 2703A 27/F 148 ELECIBIC RD NORTH POINT, HONG KONG	HKD200	Information Software
Daiken Investment Australia Pty Ltd.	May 27, 2024	LEVEL 18, 324 QUEEN STREET, BRISBANE CITY QLD 4000	AUD68,300	Investment Holding
Daiken Biomedical Australia Pty Ltd.	May 28, 2024	LEVEL 18, 324 QUEEN STREET, BRISBANE CITY QLD 4000	AUD15,000	Biotechnology and Medical Care

Daiken Wellness Village Co., Ltd.	October 16, 2025	12 F., No. 37, Sec. 3, Roosevelt Rd., Da'an Dist., Taipei City	NTD1,400,000	Investment
Daiken Investment Co., Ltd.	October 16, 2025	12 F., No. 37, Sec. 3, Roosevelt Rd., Da'an Dist., Taipei City	NTD1,400,000	Investment

Same shareholder information of presumed controlling and subordinate companies pursuant to Article 369-3 of the Company Act: None.
Industries covered by the operations of the overall affiliates: Please refer to the description in Item 2 above.
Information on the Director, Supervisor, and President of all affiliates

December 31, 2025

Company Name	Title	Name or Representative	Shareholding
			Number of Shares Held	Percentage (%)
Daiken Biomedical Co., Ltd. (Japan)	Director	Lin, Tung-Ching	0 shares	0%
	Director	Chang, Chia-Ming	0 shares	0%
	Director	Shu, Yu-Fan	0 shares	0%
	Director	Chang, Li	0 shares	0%
	Director	Tetsuhiro Nakamoto	0 shares	0%
	Supervisor	Chang, Ching-Chun	0 shares	0%
Daiken Biomedical HK Limited	Director	Chang, Chia-Ming	0 shares	0%
Daiken Investment Australia Pty Ltd.	Director	Chang, Chia-Ming	0 shares	0%
	Director	Lin, Tung-Ching	0 shares	0%
	Director	Chang, Wen-Hsin	0 shares	0%
	Director	Shu, Yu-Fan	0 shares	0%
	Director	Chang, Li	0 shares	0%
Daiken Biomedical Australia Pty Ltd.	Director	Chang, Chia-Ming	0 shares	0%
	Director	Lin, Tung-Ching	0 shares	0%
	Director	Chang, Wen-Hsin	0 shares	0%
	Director	Shu, Yu-Fan	0 shares	0%
	Director	Chang, Li	0 shares	0%
Daiken Wellness Village Co., Ltd.	Director	Representative of Daiken Biomedical Co., Ltd., Chang, Chia-Ming	140,000,000 shares
		Representative of Daiken Biomedical Co., Ltd., Lin, Tung-Ching	140,000,000 shares	100%
		Representative of Daiken Biomedical Co., Ltd., Chang, Li	140,000,000 shares	100%
		Representative of Daiken Biomedical Co., Ltd., Chang, Li	140,000,000 shares	0%
		Representative of Daiken Biomedical Co., Ltd., Shu, Yu-Fan	0 shares
Daiken Investment Co., Ltd.	Director	Representative of Daiken Biomedical Co., Ltd., Chang, Chia-Ming	140,000,000 shares
		Representative of Daiken Biomedical Co., Ltd., Lin, Tung-Ching	140,000,000 shares	100%
		Representative of Daiken Biomedical Co., Ltd., Chang, Li	140,000,000 shares	100%
		Representative of Daiken Biomedical Co., Ltd., Chang, Li	140,000,000 shares	0%
		Representative of Daiken Biomedical Co., Ltd., Shu, Yu-Fan	0 shares

110

6. Operational overview of each affiliate

Unit: Except for earnings (loss) per share, which was expressed in NTS, all other amounts were expressed in NTS thousands.

December 31, 2025

Names of Affiliates	Capital	Total Assets	Total Liabilities	Net Asset Value	Operating Income	Operating Income (Loss)	Profit (Loss) for the Period (After Tax)	Earnings per Share (Loss)
Daiken Biomedical Co., Ltd. (Japan)	103,210	74,340	8,109	66,231	15,504	(27,515)	(27,920)	(569.8)
Daiken Biomedical HK Limited	830	2,240	2,349	(109)	—	(780)	(560)	(2.80)
Daiken Investment Australia Pty Ltd.	1,401,326	1,440,315	0	1,440,315	—	(19)	5,161	(0.08)
Daiken Biomedical Australia Pty Ltd.	307,268	319,817	0	319,817	—	(153)	4,564	0.30
Daiken Wellness Village Co., Ltd.	1,400,000	1,445,872	350	1,445,522	—	(449)	11,752	0.08
Daiken Investment Co., Ltd.	1,400,000	1,404,372	350	1,404,022	—	(432)	4,022	0.03

(II) Consolidated Financial Statements of Affiliated Enterprises:

For the fiscal year 2025 (from January 1, 2025, to December 31, 2025), the companies required to be included in the preparation of the Consolidated Financial Statements of Affiliated Enterprises in accordance with the “Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises” are the same as those required to be included in the preparation of the parent-subsidiary consolidated financial statements under IFRS 10. Furthermore, the relevant information required to be disclosed in the consolidated financial statements of affiliated companies has already been disclosed in the aforementioned consolidated financial statements of the parent and subsidiary companies; therefore, consolidated financial statements for affiliated companies will not be prepared separately.

(III) Affiliation Report:
Daiken Biomedical Co., Ltd.
Declaration for the Affiliation Report

The Company’s 2025 Affiliation Report (from January 1, 2025 to December 31, 2025) has been prepared in accordance with the Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises, and the information disclosed therein is not materially inconsistent with the related information disclosed in the notes to the financial statements for the same period.

The above is hereby formally declared by

Company Name: Daiken Biomedical Co., Ltd. and Subsidiaries

Person in charge: Lin, Tung-Ching

March 9, 2026

111

Daiken Biomedical Co., Ltd.

CPA Review Report for the Affiliation Report

Zi-Hui-Zong-Zi No. 25011461

To the Shareholders of Daiken Biomedical Co., Ltd.:

Your company has stated that the 2025 Affiliation Report (from January 1, 2025 to December 31, 2025) was prepared in accordance with the Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises, and that the information disclosed therein is not materially inconsistent with the related information disclosed in the notes to the financial statements for the same period.

We have compared the aforesaid 2025 Affiliation Report with the notes to the Company’s 2025 financial statements in accordance with the Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises, and have not identified any material inconsistency with the above statement.

PwC Taiwan

Hsu, Chieh-Ju

CPA

Hu, Chih-Hua

Financial Supervisory Commission

Approval Document No.: Jin-Guan-Zheng-Shen-Zi No. 1100348083

Jin-Guan-Zheng-Shen-Zi No. 1120348565

March 9, 2026

Daiken Biomedical Co., Ltd.
2025 Affiliation Report

Overview of the relationship between the subsidiary company and the controlling company

Unit: shares; %

Name of Controlling Company	Reason for Control	Shareholding and Pledge Status of the Controlling Company			Status of Directors, Supervisors, or Managerial Officers Appointed by the Controlling Company
		Number of Shares Held	Shareholding Percentage	Number of Pledged Shares	Title	Name
Sunfun Info Co., Ltd.	Parent company of the Company	55,666,416	68.72%	-	Chairman
Director
Director
Director	Chang, Chia-Ming Lin, Tung-Ching Shu, Yu-Fan Chang, Li

Transactions between the subsidiary company and the controlling company

(1) Purchase and sales transactions: None.
(2) Property transactions: None.
(3) Financing arrangements: None.
(4) Asset lease arrangements: None.
(5) Other significant transactions:

Unit: NT$ thousands

Transactions With the Controlling Company		Comparison between General Transaction Terms and Transaction Terms with the Controlling Company
Account	Amount
Other Payables	224	There were no material differences.
Management Service Fees	1,489	There were no material differences.
Advertising Expenses	3,777	There were no material differences.

Endorsements and guarantees: None.
Other matters having a material impact on finance or business: None.

II. Recent annual report and the status of private placement of negotiable securities as of the date of publication: None.

III. Other necessary supplementary explanations:
(1) Sustainability-related financial information: The Company complies with Phase 3 disclosure, which will be implemented in 2028 and reported in 2029.

IV. Recently, there have been no matters that have a material impact on shareholder equity or securities prices as stipulated in Article 36, Paragraph 3, Subparagraph 2 of the Securities and Exchange Act, up to the date of the annual report's publication.

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Daiken Biomedical Co., Ltd.

Chairman: Lin, Tung-Ching

AI assistant

DAIKEN — Annual Report 2025

52697_rns_2026-05-14_4e2e24f6-7fd9-407e-9983-762c79dcf747.pdf

Daiken Biomedical Co., Ltd.

2025 Annual Report

Table of Contents

Chapter 1 Letter to Shareholders

I. 2025 Operating Performances

II. 2026 Business Plan

Chapter 2 Corporate Governance Report

I. Directors, Supervisors, Presidents, Vice Presidents, Assistant Vice Presidents, and Information on the Heads of Various Departments and Branches

4. Directors and Supervisors:

B. Independence of the Board of Directors:

Structure of the Board of Directors:

Independence of the Board of Directors:

II. Remuneration paid to Directors, Supervisors, President and Vice President for the most recent fiscal year

III. Implementation of Corporate Governance

(I) Board Meetings' Implementation Status

IV. Information on CPA Professional Fees

Chapter 3 Funding and Capitalization Status

I. Capital and Shares

Chapter 4 Operational Overview

I. Business Content

(I) Scope of Business

1. Main business activities

2. Business Proportion

4. Competitive Landscape

(III) Overview of Technology and Research and Development

B. Product Innovation and Diversity

C. Market Diversification and Internationalization

(2) Challenges and Countermeasures

A. Intense market competition

IV. Information on Environmental Expenditure

V. Labor-Management Relations

3. Employee Retirement System and their Implementation

4. Agreement Between Employee and Management

5. Measures to Ensure Workplace Safety and Employee Well-being

VI. Information Security Management

VII. Important Contract

Chapter 5 Review and Analysis of Financial Status and Financial Performance, and Assessment of Risk Management

I. Financial Status

II. Financial Performance

III. Cash Flow

VI. Risk factors to be evaluated during the recent year and up to the date of the annual report publication

Response Measures

Response Measures

Chapter 6 Special Notes

I. Information on affiliates:

6. Operational overview of each affiliate

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DAIKEN Annual Report 2025