English Translation of Financial Statements and a Report Originally Issued in Chinese

Ticker: 3715

DYNAMIC HOLDING CO., LTD.

PARENT-COMPANY-ONLY FINANCIAL STATEMENTS
WITH AUDIT REPORT OF INDEPENDENT ACCOUNTANTS
AS OF DECEMBER 31, 2025 AND 2024
AND FOR THE YEARS THEN ENDED

Address: 6F., No. 50, Minquan Rd., Luzhu Dist., Taoyuan City 338, Taiwan (R.O.C.)
Telephone: (03)349-3300

The reader is advised that these parent company only financial statements have been prepared originally in Chinese. In the event of a conflict between these financial statements and the original Chinese version or difference in interpretation between the two versions, the Chinese language financial statements shall prevail.

English Translation of Financial Statements and a Report Originally Issued in Chinese

Parent-company-only financial statements

Index

Item	Page numbering
1. Cover sheet	1
2. Index	2
3. Report of independent auditors	3-7
4. Parent-company-only balance sheets	8-9
5. Parent-company-only statements of comprehensive income	10
6. Parent-company-only statements of changes in equity	11
7. Parent-company-only statements of cash flows	12
8. Footnotes to the parent-company-only financial statements
(1) History and organization	13
(2) Date and procedures of authorization of financial statements for issue	13
(3) Newly issued or revised standards and interpretations	14-20
(4) Summary of significant accounting policies	20-42
(5) Significant accounting judgments, estimates and assumptions	42-43
(6) Contents of significant accounts	44-62
(7) Related party transactions	62-63
(8) Assets pledged as collateral	63
(9) Significant contingencies and unrecognized contract commitments	63
(10) Losses due to major disasters	63
(11) Significant subsequent events	63
(12) Others	64-71
(13) Other disclosures
1. Information on significant transactions	71
2. Information on investees	72
3. Information on investments in Mainland China	73-76
(14) Segment information	76
9. Details of significant accounts	83-85

EY安永

Building a better working world

安永聯合會計師事務所

33045 桃園市桃園區中正路1088號27樓

27F, No. 1088, Zhongzheng Road, Taoyuan District

Taoyuan City, Taiwan, R.O.C.

Tel: 886 3 427 5008

Fax: 886 3 425 1711

www.ey.com/taiwan

English Translation of a Report Originally Issued in Chinese

AUDIT REPORT OF INDEPENDENT AUDITORS

To: The Board of Directors

Dynamic Holding Co., Ltd.

Opinion

We have audited the accompanying parent-company-only balance sheets of Dynamic Holding Co., Ltd. (the “Company”) as of December 31, 2025 and 2024, and the related parent-company-only statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the parent-company-only financial statements, including the summary of significant accounting policies (together “the parent-company-only financial statements”).

In our opinion, the parent-company-only financial statements referred to above present fairly, in all material respects, the parent-company-only financial position of the Company as of December 31, 2025 and 2024, and their parent-company-only financial performance and cash flows for the years then ended, in conformity with the requirements of the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants and the Standards on Auditing of the Republic of China. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Parent-Company-Only Financial Statements section of our report. We are independent of the Company in accordance with the Norm of Professional Ethics for Certified Public Accountant of the Republic of China (the “Norm”), and we have fulfilled our other ethical responsibilities in accordance with the Norm. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgement, were of the most significance in our audit of parent-company-only financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the parent-company-only financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

A member firm of Ernst & Young Global Limited

EY安永

Revenue Recognition (including investments in subsidiaries)

The Company’s revenue (including investments in subsidiaries) for the year ended December 31, 2025 is significant to the Company’s financial statements. The Company has conducted these sale activities in multi-marketplace, including Taiwan, China, Asia and Europe, etc. Furthermore, the timing of fulfilling performance obligation needs to be determined based on varieties of sale terms and conditions enacted in the main sale contracts or sale orders. We therefore conclude that there are significant risks with respect to the topic of revenue recognition.

Our audit procedures therefore include, but not limit to, evaluating the appropriateness of accounting policy for revenue recognition, the effectiveness of relevant internal controls related to revenue recognition, sampling-test of details, including obtaining major sale orders or agreements to check if the terms and conditions are consistent with the fulfillment timing, performing analytical review procedures on monthly sale revenues, and executing sale cut-off tests, etc. In addition, we evaluated the adequacy of disclosures regarding revenue in Note 4 and 6 to the financial statements.

Provision against inventory (including investments in subsidiaries)

As of December 31, 2025, the Company (including investments in subsidiaries)’s provision against inventory is significant to the Company’s financial statements. The application market of the Company’s main products, PCB, has been developing and changing rapidly and influenced significantly by end-customers’ preference. The management therefore has to closely monitor the status of new products development and market demand for evaluating any significant impairment, including loss from market decline and slow-movement, incurred toward inventory. Also there was significant management judgement involved in determining the sufficiency of inventory loss provision. With respect to the key audit matter - provision against inventory, our audit procedures include, but not limit to, evaluating the appropriateness of inventory provision policy including how to identify the phased-out or slow-moving items, testing the correctness of inventory aging report, analyzing the reasons for slow-moving inventory, performing observation on the Company’s inventory physical taking, and looking into the status of inventory utilization. In addition, we evaluated the adequacy of disclosures regarding inventory in Note 5 and 6 to the financial statements.

A member firm of Ernst & Young Global Limited

EY安永

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

Management is responsible for the preparation and fair presentation of the parent-company-only financial statements in accordance with the requirements of the Regulations Governing the Preparation of Financial Reports by Securities Issuers and for such internal control as management determines is necessary to enable the preparation of parent-company-only financial statements that are free from material misstatement, whether due to fraud or error.

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

Those charged with governance, including audit committee, are responsible for overseeing the financial reporting process of the Company.

Auditors’ Responsibilities for the Audit of the Parent-Company-Only Financial Statements

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

As part of an audit in accordance with the Standards on Auditing of the Republic of China, we exercise professional judgment and professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the parent-company-only financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

A member firm of Ernst & Young Global Limited

EY安永

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control of the Company.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability to continue as a going concern of the Company. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the parent-company-only financial statements, including the accompanying notes, and whether the parent-company-only financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Company to express an opinion on the parent-company-only financial statements. We are responsible for the direction, supervision and performance of the company audit. We remain solely responsible for our audit opinion.

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

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

A member firm of Ernst & Young Global Limited

EY安永

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of 2025 parent-company-only financial statements and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

/s/Lo, Hsiao Chin

/s/Chang, Chih Ming

Ernst & Young
March 6th, 2026
Taipei, Taiwan,
Republic of China

Notice to Readers

The accompanying parent-company-only financial statements are intended only to present the financial position, results of operations and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China on Taiwan and not those of any other jurisdictions. The standards, procedures and practice to audit such financial statements are those generally accepted and applied in the Republic of China on Taiwan.

Accordingly, the accompanying parent-company-only financial statements and report of independent accountants are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice. As the financial statements are the responsibility of the management, Ernst & Young cannot accept any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from the translation.

A member firm of Ernst & Young Global Limited

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese
DYNAMIC HOLDING CO., LTD.
PARENT-COMPANY-ONLY BALANCE SHEETS
As of December 31, 2025 and 2024
(Amounts Expressed in Thousands of New Taiwan Dollars)

Assets			As of December 31, 2025		As of December 31, 2024
Code	Accounts	Notes	Amount	%	Amount	%
11XX	Current assets
1100	Cash and cash equivalents	4, 6(1)	$900,470	8	$293,751	4
1200	Other receivables		4	-	48	-
1220	Income tax assets	4	104	-	1,381	-
1410	Prepayments		1,057	-	1,083	-
1470	Other current assets		12	-	-	-
	Total current assets		901,647	8	296,263	4
15XX	Non-current assets
1550	Investments accounted for using equity method	4, 6(2)	10,465,032	92	7,641,910	96
1600	Property, plant and equipment	4, 6(3)	414	-	296	-
1755	Right-of-use assets	4, 6(11)	1,951	-	3,902	-
1780	Intangible assets	4, 6(4)	100	-	175	-
1920	Refundable deposits		2,830	-	2,830	-
	Total non-current assets		10,470,327	92	7,649,113	96
	Total Assets		$11,371,974	100	$7,945,376	100

(The accompanying notes are an integral part of the parent-company-only financial statements.)

Liabilities and Equity			As of December 31, 2025		As of December 31, 2024
Code	Accounts	Notes	Amount	%	Amount	%
21XX	Current liabilities
2100	Short-term loans	6(5),8	$500,000	5	$-	-
2200	Other payables	6(6)	30,343	-	$32,961	-
2230	Current tax liabilities	4	30,972	-	21,042	-
2280	Lease liabilities	4, 6(11)	1,907	-	1,883	-
2300	Other current liabilities		3,359	-	180	-
	Total current liabilities		566,581	5	56,066	-
25XX	Non-current liabilities
2580	Lease liabilities	4, 6(11)	-	-	1,907	-
	Total non-current liabilities		-	-	1,907	-
	Total liabilities		566,581	5	57,973	-
31XX	Equity attributable to shareholders of the parent
3100	Capital	6(8)
3110	Common stock		2,835,746	25	2,776,746	35
3200	Capital surplus	6(8)	5,453,145	48	2,987,714	38
3300	Retained earnings	6(8)
3310	Legal reserve		221,623	2	116,549	2
3320	Special reserve		299,666	3	389,953	5
3350	Accumulated profit or loss		1,827,683	16	1,510,001	19
3400	Other components of equity		167,530	1	106,440	1
	Total equity		10,805,393	95	7,887,403	100
	Total liabilities and equity		$11,371,974	100	$7,945,376	100

(The accompanying notes are an integral part of the parent-company-only financial statements.)

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese
DYNAMIC HOLDING CO., LTD.
PARENT-COMPANY-ONLY STATEMENTS OF COMPREHENSIVE INCOME
For the Years Ended December 31, 2025 and 2024
(Amounts Expressed in Thousands of New Taiwan Dollars, Except Earnings Per Share)

Code	Accounts	Notes	2025		2024
			Amount	%	Amount	%
4000	Operating revenues	4, 6(10)	$862,777	100	$1,107,176	100
5000	Operating costs		-	-	-	-
5900	Gross profit		862,777	100	1,107,176	100
6000	Operating expenses
6200	General and administrative expenses		(71,742)	(8)	(69,511)	(6)
	Operating expenses total		(71,742)	(8)	(69,511)	(6)
6900	Operating income		791,035	92	1,037,665	94
7000	Non-operating income and expenses	6(13)
7100	Interest income		2,158	-	15,187	1
7010	Other income		312	-	587	-
7020	Other gains and losses		(7,549)	(1)	20,323	2
7050	Finance costs		(6,003)	-	(60)	-
	Non-operating income and expenses total		(11,082)	(1)	36,037	3
7900	Income from continuing operations before income tax		779,953	91	1,073,702	97
7950	Income tax expense	4, 6(15)	(30,972)	(4)	(22,963)	(2)
8200	Net income		748,981	87	1,050,739	95
8300	Other comprehensive income (loss)	6(14)
8360	May be reclassified to profit or loss in subsequent periods
8380	Share of other comprehensive income (loss) of subsidiaries, associates and joint ventures		61,090	7	496,393	45
	Total other comprehensive income (loss), net of tax		61,090	7	496,393	45
8500	Total comprehensive income (loss)		$810,071	94	$1,547,132	140
9750	Earnings per share - basic (in NT$)	6(16)	$2.70		$3.78
9850	Earnings per share - diluted (in NT$)	6(16)	$2.70		$3.78

(The accompanying notes are an integral part of the parent-company-only financial statements.)

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

PARENT-COMPANY-ONLY STATEMENTS OF CHANGES IN EQUITY

For the Years Ended December 31, 2025 and 2024

(Amounts Expressed in Thousands of New Taiwan Dollars)

Code	Items	Capital	Capital surplus	Retained earnings			Other components of equity	Total equity
				Legal reserve	Special reserve	Accumulated profit or loss	Exchange differences arising on translation of foreign operations
A1	Balance as of January 1, 2024
Appropriation and distribution of 2023 earnings	$2,776,746	$2,981,296	$16,209	$324,242	$1,041,825	$(389,953)	$6,750,365
B1	Legal reserve			100,340		(100,340)		-
B3	Special reserve				65,711	(65,711)		-
B5	Cash dividends-common shares					(416,512)		(416,512)
D1	Net income for 2024					1,050,739		1,050,739
D3	Other comprehensive income (loss) for 2024						496,393	496,393
D5	Total comprehensive income (loss)	-	-	-	-	1,050,739	496,393	1,547,132
M7	Charges in ownership interest in subsidiaries		6,418					6,418
Z1	Balance as of December 31, 2024	$2,776,746	$2,987,714	$116,549	$389,953	$1,510,001	$106,440	$7,887,403
A1	Balance as of January 1, 2025
Appropriation and distribution of 2024 earnings	$2,776,746	$2,987,714	$116,549	$389,953	$1,510,001	$106,440	$7,887,403
B1	Legal reserve			105,074		(105,074)		-
B5	Cash dividends-common shares					(416,512)		(416,512)
B17	Reversal of special reserve				(90,287)	90,287		-
D1	Net income for 2025					748,981		748,981
D3	Other comprehensive income (loss) for 2025						61,090	61,090
D5	Total comprehensive income (loss)	-	-	-	-	748,981	61,090	810,071
E1	Capital increase by cash	59,000	559,586					618,586
M7	Charges in ownership interest in subsidiaries		1,899,255					1,899,255
N1	Share-based payments		6,590					6,590
Z1	Balance as of December 31, 2025	$2,835,746	$5,453,145	$221,623	$299,666	$1,827,683	$167,530	$10,805,393

(The accompanying notes are an integral part of the parent-company-only financial statements.)

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

PARENT-COMPANY-ONLY STATEMENTS OF CASH FLOWS

For the Years Ended December 31, 2025 and 2024

(Amounts Expressed in Thousands of New Taiwan Dollars)

Code	Items	2025	2024
AAAA	Cash flows from operating activities:
A10000	Net income before tax	$779,953	$1,073,702
A20000	Adjustments:
A20010	Income and expense adjustments:
A20100	Depreciation (including right-of-use assets)	2,153	2,145
A20200	Amortization	75	50
A20900	Interest expense	6,003	60
A21200	Interest income	(2,158)	(15,187)
A21900	Share-based payment expenses	6,590	-
A22400	Share of profit or loss of subsidiaries, associates and joint ventures	(862,777)	(1,107,176)
A23700	Impairment loss on non-financial assets	-	10,000
A30000	Changes in operating assets and liabilities:
A31180	Other receivables	(4)	-
A31230	Prepayments	26	(139)
A31240	Other current assets	(12)	153
A32180	Other payables	(3,017)	3,137
A32230	Other current liabilities	3,179	84
A32000	Cash generated from operations	(69,989)	(33,171)
A33100	Interest received	2,158	15,187
A33200	Dividends received	-	44,408
A33300	Interests paid	(5,572)	-
A33500	Income tax paid	(19,717)	(1,381)
AAAA	Net cash provided by (used in) operating activities	(93,120)	25,043
BBBB	Cash flows from investing activities:
B02700	Acquisition of property, plant and equipment	(320)	(259)
B03700	Decrease (increase) in refundable deposits	-	(2,200)
B04500	Acquisition of intangible assets	-	(225)
B05350	Acquisition of right-of-use assets	-	(205)
BBBB	Net cash provided by (used in) investing activities	(320)	(2,889)
CCCC	Cash flows from financing activities:
C00100	Increase in (repayment of) short-term loans	500,000	-
C04020	Payments of lease liabilities	(1,919)	(1,918)
C04500	Cash dividends	(416,508)	(416,512)
C04600	Capital increase by cash	618,586	-
CCCC	Net cash provided by (used in) financing activities	700,159	(418,430)
EEEE	Net Increase (decrease) in cash and cash equivalents	606,719	(396,276)
E00100	Cash and cash equivalents at beginning of period	293,751	690,027
E00200	Cash and cash equivalents at end of period	$900,470	$293,751

(The accompanying notes are an integral part of the parent-company-only financial statements.)

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS

As of December 31, 2025 and 2024 and for the years then ended

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

1. History and organization

Dynamic Holding Co., Ltd. (hereinafter referred to as "the Company") was approved and established on August 25, 2022 and listed for trading on the Taiwan Stock Exchange.

Dynamic Electronics (Taoyuan) Co., Ltd. (hereinafter referred to as "Dynamic Electronics (Taoyuan)") applied for the establishment of Dynamic Holding Co., Ltd. by the board of directors on March 31, 2022 and the shareholders' meeting on May 20, 2022 to acquire 100% equity of Dynamic Electronics (Taoyuan). The share swap consideration is to exchange 1 common share of Dynamic Electronics (Taoyuan) for 1 common share of the Company, and the share swap transaction has been completed on August 25, 2022. On the same day, Dynamic Electronics (Taoyuan) became a 100% subsidiary of the Company and terminated the stock listing and public offering. The company's common stock was listed and traded under the stock code "3715" from the same day. The aforementioned share swap was an organizational restructuring under common control. The Company was actually the continuation of Dynamic Electronics (Taoyuan) Co., Ltd., and the parent company only financial statements for the comparative period were prepared as if the entities had been combined from the beginning.

The Company is an investment holding company. The Company's registered office and the main business location is at 6F., No. 50, Minquan Rd., Luzhu Dist., Taoyuan City 338, Taiwan (R.O.C.)

2. Date and procedures of authorization of financial statements for issue

The financial statements of the Company were authorized to be issued in accordance with a resolution of the Board of Directors' meeting held on March 6, 2026.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

3. Newly issued or revised standards and interpretations

(1) Changes in accounting policies resulting from applying for the first-time certain standards and amendments

The Company applied for the first time International Financial Reporting Standards, International Accounting Standards, and Interpretations issued, revised or amended which are recognized by Financial Supervisory Commission ("FSC") and become effective for annual periods beginning on or after January 1, 2025. The adoption of these new standards and amendments had no material impact on the Company.

(2) Standards or interpretations issued, revised or amended, by International Accounting Standards Board ("IASB") which are endorsed by FSC, but not yet adopted by the Company as at the end of the reporting period are listed below.

Items	New, Revised or Amended Standards and Interpretations	Effective Date issued by IASB
A	IFRS 17 “Insurance Contracts”	January 1, 2023
B	Amendments to the Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7	January 1, 2026
C	Annual Improvements to IFRS Accounting Standards – Volume 11	January 1, 2026
D	Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7	January 1, 2026

(A) IFRS 17 "Insurance Contracts"

IFRS 17 provides a comprehensive model for insurance contracts, covering all relevant accounting aspects (including recognition, measurement, presentation and disclosure requirements). The core of IFRS 17 is the General (building block) Model, under this model, on initial recognition, an entity shall measure a group of insurance contracts at the total of the fulfilment cash flows and the contractual service margin. The carrying amount of a group of insurance contracts at the end of each reporting period shall be the sum of the liability for remaining coverage and the liability for incurred claims.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Other than the General Model, the standard also provides a specific adaptation for contracts with direct participation features (the Variable Fee Approach) and a simplified approach (Premium Allocation Approach) mainly for short-duration contracts.

IFRS 17 was issued in May 2017 and it was amended in 2020 and 2021. The amendments include deferral of the date of initial application of IFRS 17 by two years to annual beginning on or after January 1, 2023 (from the original effective date of January 1, 2021); provide additional transition reliefs; simplify some requirements to reduce the costs of applying IFRS 17 and revise some requirements to make the results easier to explain. IFRS 17 replaces an interim Standard – IFRS 4 Insurance Contracts – from annual reporting periods beginning on or after January 1, 2023.

(B) Amendments to the Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7

The amendments include:

a. Clarify that a financial liability is derecognised on the settlement date and describe the accounting treatment for settlement of financial liabilities using an electronic payment system before the settlement date.

b. Clarify how to assess the contractual cash flow characteristics of financial assets that include environmental, social and governance (ESG)-linked features and other similar contingent features.

c. Clarify the treatment of non-recourse assets and contractually linked instruments.

d. Require additional disclosures in IFRS 7 for financial assets and liabilities with contractual terms that reference a contingent event (including those that are ESG-linked), and equity instruments classified at fair value through other comprehensive income.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese DYNAMIC HOLDING CO., LTD. NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED) (Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

a. Amendments to IFRS 1

The amendments mainly improve the consistency in wording between first-time adoption of IFRS and requirements for hedge accounting in IFRS 9.

b. Amendments to IFRS 7

The amendments update an obsolete cross-reference relating to gain or loss on derecognition.

c. Amendments to Guidance on implementing IFRS 7

The amendments improve some of the wordings in the implementation guidance, including the introduction, disclosure of deferred difference between fair value and transaction price and credit risk disclosures.

d. Amendments to IFRS 9

The amendments add a cross-reference to resolve potential confusion for a lessee applying the derecognition requirements and clarify the term "transaction price".

e. Amendments to IFRS 10

The amendments remove the inconsistency between paragraphs B73 and B74 of IFRS 10.

f. Amendments to IAS 7

The amendments remove a reference to "cost method" in paragraph 37 of IAS 7.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(D) Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7

The amendments include:

a. Clarify the application of the ‘own-use’ requirements.

b. Permit hedge accounting if these contracts are used as hedging instruments.

c. Add new disclosure requirements to enable investors to understand the effect of these contracts on a company’s financial performance and cash flows.

The abovementioned standards and amendments are applicable for annual periods beginning on or after January 1, 2026 and have no material impact on the Company.

(3) Standards or interpretations issued, revised or amended, by IASB which are not endorsed by FSC, and not yet adopted by the Company as at the end of the reporting period are listed below.

Items	New, Revised or Amended Standards and Interpretations	Effective Date Issued by IASB
A	IFRS 10 “Consolidated Financial Statements” and IAS 28 “Investments in Associates and Joint Ventures” – Sale or Contribution of Assets between an Investor and its Associate or Joint Ventures	To be determined by IASB
B	IFRS 18 “Presentation and Disclosure in Financial Statements”	January 1, 2027 (Note)
C	Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures (IFRS 19)	January 1, 2027
D	Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21 and IAS 29)	January 1, 2027

Note: On 25 September 2025, the FSC announced in a press release that Taiwan will adopt IFRS 18 in 2028.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(A) IFRS 10 “Consolidated Financial Statements” and IAS 28 “Investments in Associates and Joint Ventures” — Sale or Contribution of Assets between an Investor and its Associate or Joint Ventures

The amendments address the inconsistency between the requirements in IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures, in dealing with the loss of control of a subsidiary that is contributed to an associate or a joint venture. IAS 28 restricts gains and losses arising from contributions of non-monetary assets to an associate or a joint venture to the extent of the interest attributable to the other equity holders in the associate or joint ventures. IFRS 10 requires full profit or loss recognition on the loss of control of the subsidiary. IAS 28 was amended so that the gain or loss resulting from the sale or contribution of assets that constitute a business as defined in IFRS 3 between an investor and its associate or joint venture is recognized in full.

IFRS 10 was also amended so that the gains or loss resulting from the sale or contribution of a subsidiary that does not constitute a business as defined in IFRS 3 between an investor and its associate or joint venture is recognized only to the extent of the unrelated investors’ interests in the associate or joint venture.

(B) IFRS 18 “Presentation and Disclosure in Financial Statements”

IFRS 18 replaces IAS 1 Presentation of Financial Statements. The main changes are as below:

a. Improved comparability in the statement of profit or loss (income statement)

IFRS 18 requires entities to classify all income and expenses within their statement of profit or loss into one of five categories: operating; investing; financing; income taxes; and discontinued operations. The first three categories are new, to improve the structure of the income statement, and requires all entities to provide new defined subtotals, including operating profit or loss. The improved structure and new subtotals will give investors a consistent starting point for analyzing entities’ performance and make it easier to compare entities.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

b. Enhanced transparency of management-defined performance measures

IFRS 18 requires entities to disclose explanations of those entity-specific measures that are related to the income statement, referred to as management-defined performance measures.

c. Useful grouping of information in the financial statements

IFRS 18 sets out enhanced guidance on how to organize information and whether to provide it in the primary financial statements or in the notes. The changes are expected to provide more detailed and useful information. IFRS 18 also requires entities to provide more transparency about operating expenses, helping investors to find and understand the information they need.

This new standard and its amendments permit subsidiaries without public accountability to provide reduced disclosures when applying IFRS Accounting Standards in their financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to apply it.

(D) Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21 and IAS 29)

The amendments include:

a. Clarify that when the entity’s functional currency is that of a non hyperinflationary economy but its presentation currency is the currency of a hyperinflationary economy, the entity shall translate its results and financial position using the closing rate at the date of the most recent statement of financial position.

b. In the above circumstances, when the presentation currency ceases to be hyperinflationary economy, the entity shall not retranslate amounts that arose before the beginning of the reporting period.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

c. When the entity’s functional currency and presentation currency are the currency of a hyperinflationary economy, the entity shall apply the relevant accounting treatment in accordance with paragraph 34 of IAS 29.

The abovementioned standards and interpretations issued by IASB have not yet endorsed by FSC at the date when the Company’s financial statements were authorized for issue, the local effective dates are to be determined by FSC. As the Company is still currently determining the potential impact of the standards and interpretations listed under (B), it is not practicable to estimate their impact on the Company at this point in time. The remaining new or amended standards and interpretations have no material impact on the Company.

4. Summary of significant accounting policies

(1) Statement of compliance

The parent-company-only financial statements of the Company for the years ended December 31, 2025 and 2024 were prepared in accordance with Regulations Governing the Preparation of Financial Reports by Securities Issuers (“the Regulations”).

(2) Basis of preparation

The Company prepared parent-company-only financial statements in accordance with Article 21 of the Regulations, which provided that the profit or loss and other comprehensive income for the period presented in the parent-company-only financial statements shall be the same as the profit or loss and other comprehensive income attributable to stockholders of the parent presented in the consolidated financial statements for the period, and the total equity presented in the parent-company-only financial statements shall be the same as the equity attributable to the parent company presented in the consolidated financial statements. Therefore, the Company accounted for its investments in subsidiaries using equity method and, accordingly, made necessary adjustments.

The parent-company-only financial statements have been prepared on a historical cost basis, except for financial instruments that have been measured at fair value. The parent-company-only financial statements are presented in thousands of New Taiwan Dollars (“NT$”) unless otherwise specified.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(3) Foreign currency transactions

The Company’s parent-company-only financial statements are presented in New Taiwan Dollars which is the Company’s functional currency.

Transactions in foreign currencies are initially recorded by the Company at functional currency rates prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency closing rate of exchange ruling at the reporting date. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions.

All exchange differences arising on the settlement of monetary items or on translating monetary items are taken to profit or loss in the period in which they arise except for the following.

(A) Exchange differences arising from foreign currency borrowings for an acquisition of a qualifying asset to the extent that they are regarded as an adjustment to interest costs are included in the borrowing costs that are eligible for capitalization.

(B) Foreign currency derivatives within the scope of IFRS 9 Financial Instruments are accounted for based on the accounting policy for financial instrument.

(C) Exchange differences arising on a monetary item that is part of a reporting entity’s net investment in a foreign operation are recognized initially in other comprehensive income and reclassified from equity to profit or loss upon disposal of such investment.

When a gain or loss on a non-monetary item is recognized in other comprehensive income, any exchange component of that gain or loss is recognized in other comprehensive income. When a gain or loss on a non-monetary item is recognized in profit or loss, any exchange component of that gain or loss is recognized in profit or loss.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(4) Translation of financial statements in foreign currency

The assets and liabilities of foreign operations are translated into New Taiwan Dollar at the closing rate of exchange prevailing at the balance sheet date and their income and expenses are translated at an average exchange rate for the period. The exchange differences arising on the translation are recognized in other comprehensive income. On disposal of the foreign operation, the cumulative amount of the exchange differences relating to that foreign operation, recognized in other comprehensive income and accumulated in the separate component of equity, is reclassified from equity to profit or loss when the gain or loss on disposal recognized. The following are accounted for as disposals even if an interest in the foreign operation is retained by the Company: the loss of control over a foreign operation, the loss of significant influence over a foreign operation, or the loss of joint control over a foreign operation.

On partial disposal of a subsidiary that includes a foreign operation that does not result in a loss of control, the proportionate share of the cumulative amount of the exchange differences recognized in other comprehensive income is re-attributed to the non-controlling interests in that foreign operation, instead of recognized in profit or loss. In partial disposal of an associate or jointly controlled entity that includes a foreign operation that does not result in a loss of significant influence or joint control, only the proportionate share of the cumulative amount of the exchange differences recognized in other comprehensive income is reclassified to profit or loss.

Any goodwill and any fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and expressed in its functional currency.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(5) Current and non-current distinction

An asset is classified as current when:

(A) The Company expects to realize the asset, or intends to sell or consume it, in its normal operating cycle;

(B) The Company holds the asset primarily for the purpose of trading;

(D) The asset is cash or a cash equivalent unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

All other assets are classified as non-current.

A liability is classified as current when:

(A) The Company expects to settle the liability in normal operating cycle;

(B) The Company holds the liability primarily for the purpose of trading;

(D) The Company does not have the right at the end of the reporting period to defer settlement of the liability for at least twelve months after the reporting period.

All other liabilities are classified as non-current.

(6) Cash and cash equivalents

Cash and cash equivalents comprises cash on hand, demand deposits and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

(7) Financial instruments

Financial assets and financial liabilities are recognized when the Company becomes a party to the contractual provisions of the instrument.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Financial assets and financial liabilities within the scope of IFRS 9 Financial Instruments are recognized initially at fair value plus or minus, in the case of investments not at fair value through profit or loss, directly attributable transaction costs.

(A) Financial instruments: Recognition and Measurement

The Company accounts for regular way purchase or sales of financial assets on the trade date.

The Company classified financial assets as subsequently measured at amortized cost, fair value through other comprehensive income or fair value through profit or loss considering both factors below:

(a) The Company’s business model for managing the financial assets and
(b) The contractual cash flow characteristics of the financial asset.

Financial assets measured at amortized cost

A financial asset is measured at amortized cost if both of the following conditions are met and presented as note receivables, trade receivables financial assets measured at amortized cost and other receivables etc., on balance sheet as at the reporting date:

(a) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and
(b) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

Such financial assets are subsequently measured at amortized cost (the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortization using the effective interest method of any difference between the initial amount and the maturity amount and adjusted for any loss allowance) and is not part of a hedging relationship. A gain or loss is recognized in profit or loss when the financial asset is derecognized, through the amortization process or in order to recognize the impairment gains or losses.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Interest revenue is calculated by using the effective interest method. This is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for:

(a) Purchased or originated credit-impaired financial assets. For those financial assets, the Company applies the credit-adjusted effective interest rate to the amortized cost of the financial asset from initial recognition.

(b) Financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets. For those financial assets, the Company applies the effective interest rate to the amortized cost of the financial asset in subsequent reporting periods.

Financial asset measured at fair value through other comprehensive income

A financial asset is measured at fair value through other comprehensive income if both of the following conditions are met:

(a) The financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and

(b) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

Recognition of gain or loss on a financial asset measured at fair value through other comprehensive income are described as below:

(a) A gain or loss on a financial asset measured at fair value through other comprehensive income recognized in other comprehensive income, except for impairment gains or losses and foreign exchange gains and losses, until the financial asset is derecognized or reclassified.

(b) When the financial asset is derecognized the cumulative gain or loss previously recognized in other comprehensive income is reclassified from equity to profit or loss as a reclassification adjustment.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(c) Interest revenue is calculated by using the effective interest method. This is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for:

(i) Purchased or originated credit-impaired financial assets. For those financial assets, the Company applies the credit-adjusted effective interest rate to the amortized cost of the financial asset from initial recognition.

(ii) Financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets. For those financial assets, the Company applies the effective interest rate to the amortized cost of the financial asset in subsequent reporting periods.

Besides, for certain equity investments within the scope of IFRS 9 that is neither held for trading nor contingent consideration recognized by an acquirer in a business combination to which IFRS 3 applies, the Company made an irrevocable election to present the changes of the fair value in other comprehensive income at initial recognition. Amounts presented in other comprehensive income shall not be subsequently transferred to profit or loss (when disposal of such equity instrument, its cumulated amount included in other components of equity is transferred directly to the retained earnings) and these investments should be presented as financial assets measured at fair value through other comprehensive income on the balance sheet. Dividends on such investment are recognized in profit or loss unless the dividends clearly represent a recovery of part of the cost of investment.

Financial asset measured at fair value through profit or loss

Financial assets were classified as measured at amortized cost or measured at fair value through other comprehensive income based on aforementioned criteria. All other financial assets were measured at fair value through profit or loss and presented on the balance sheet as financial assets measured at fair value through profit or loss.

Such financial assets are measured at fair value, the gains or losses resulting from remeasurement is recognized in profit or loss which includes any dividend or interest received on such financial assets.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(B) Impairment of financial assets

The Company recognizes a loss allowance for expected credit losses on debt instrument investments measured at fair value through other comprehensive income and financial asset measured at amortized cost. The loss allowance on debt instrument investments measured at fair value through other comprehensive income is recognized in other comprehensive income and not reduce the carrying amount in the balance sheet.

The Company measures expected credit losses of a financial instrument in a way that reflects:

(a) An unbiased and probability-weighted amount that is determined by evaluating a range of possible outcomes;
(b) The time value of money; and
(c) Reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions.

The loss allowance is measures as follows:

(a) At an amount equal to 12-month expected credit losses: the credit risk on a financial asset has not increased significantly since initial recognition or the financial asset is determined to have low credit risk at the reporting date. In addition, the Company measures the loss allowance at an amount equal to lifetime expected credit losses in the previous reporting period, but determines at the current reporting date that the credit risk on a financial asset has increased significantly since initial recognition is no longer met.
(b) At an amount equal to the lifetime expected credit losses: the credit risk on a financial asset has increased significantly since initial recognition or financial asset that is purchased or originated credit-impaired financial asset.
(c) For trade receivables or contract assets arising from transactions within the scope of IFRS 15, the Company measures the loss allowance at an amount equal to lifetime expected credit losses.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

At each reporting date, the Company needs to assess whether the credit risk on a financial asset has increased significantly since initial recognition by comparing the risk of a default occurring at the reporting date and the risk of default occurring at initial recognition. Please refer to Note 12 for further details on credit risk.

(C) Derecognition of financial assets

A financial asset is derecognized when:

(a) The rights to receive cash flows from the asset have expired
(b) The Company has transferred the asset and substantially all the risks and rewards of the asset have been transferred
(c) The Company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.

On derecognition of a financial asset in its entirety, the difference between the carrying amount and the consideration received or receivable including any cumulative gain or loss that had been recognized in other comprehensive income, is recognized in profit or loss.

(D) Financial liabilities and equity

Classification between liabilities or equity

The Company classifies the instrument issued as a financial liability or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, and an equity instrument.

Equity instruments

An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. The transaction costs of an equity transaction are accounted for as a deduction from equity (net of any related income tax benefit) to the extent they are incremental costs directly attributable to the equity transaction that otherwise would have been avoided.

Compound instruments

The Company evaluates the terms of the convertible bonds issued to determine whether it contains both a liability and an equity component. Furthermore, the Company assesses if the economic characteristics and risks of the put and call options contained in the convertible bonds are closely related to the economic characteristics and risk of the host contract before separating the equity element.

For the embedded derivative that is not closely related to the host contract (for example, if the exercise price of the embedded call or put option is not approximately equal on each exercise date to the amortized cost of the host debt instrument), it is classified as a liability component and subsequently measured at fair value through profit or loss unless it qualifies for an equity component. The equity component is assigned the residual amount after deducting from the fair value of the instrument as a whole the amount separately determined for the liability component. Its carrying amount is not remeasured in the subsequent accounting periods. If the convertible bond issued does not have an equity component, it is accounted for as a hybrid instrument in accordance with the requirements under IFRS 9 Financial Instruments.

Transaction costs are apportioned between the liability and equity components of the convertible bond based on the allocation of proceeds to the liability and equity components when the instruments are initially recognized.

On conversion of a convertible bond before maturity, the carrying amount of the liability component being the amortized cost at the date of conversion is transferred to equity.

Financial liabilities

Financial liabilities within the scope of IFRS 9 Financial Instruments are classified as financial liabilities at fair value through profit or loss or financial liabilities measured at amortized cost upon initial recognition.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Financial liabilities at fair value through profit or loss

Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated as at fair value through profit or loss. A financial liability is classified as held for trading if:

(a) It is acquired or incurred principally for the purpose of selling or repurchasing it in the near term;

(b) On initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or

(c) It is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).

If a contract contains one or more embedded derivatives, the entire hybrid (combined) contract may be designated as a financial liability at fair value through profit or loss; or a financial liability may be designated as at fair value through profit or loss when doing so results in more relevant information, because either:

(a) It eliminates or significantly reduces a measurement or recognition inconsistency; or

(b) A group of financial assets, financial liabilities or both is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the Company is provided internally on that basis to the key management personnel.

Gains or losses on the subsequent measurement of liabilities at fair value through profit or loss including interest paid are recognized in profit or loss.

Financial liabilities at amortized cost

Financial liabilities measured at amortized cost include interest bearing loans and borrowings that are subsequently measured using the effective interest rate method after initial recognition. Gains and losses are recognized in profit or loss when the liabilities are derecognized as well as through the effective interest rate method amortization process.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or transaction costs.

Derecognition of financial liabilities

A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires.

When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified (whether or not attributable to the financial difficulty of the debtor), such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability, and the difference in the respective carrying amounts and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.

(E) Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount reported in the balance sheet if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously.

(8) Fair value measurement

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:

(A) In the principal market for the asset or liability, or
(B) In the absence of a principal market, in the most advantageous market for the asset or liability

The principal or the most advantageous market must be accessible to by the Company.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants in their economic best interest.

A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.

(9) Investments accounted for using the equity method

The Company accounted for its investments in subsidiaries using equity method and made necessary adjustments in accordance with Article 21 of the Regulations. Such adjustments were made after the Company considered the different accounting treatments to account for its investments in subsidiaries in the consolidated financial statements under IAS 10 “Consolidated and Separate Financial Statements” and the different IFRSs adopted from different reporting entity’s perspectives, and the Company recorded such adjustments by crediting or debiting to investments accounted for under the equity method, share of profit or loss of subsidiaries, associates and joint ventures and share of other comprehensive income of subsidiaries, associates and joint ventures.

The Company’s investment in its associate is accounted for using the equity method other than those that meet the criteria to be classified as held for sale. An associate is an entity over which the Company has significant influence.

Under the equity method, the investment in the associate is carried in the balance sheet at cost and adjusted thereafter for the post-acquisition change in the Company’s share of net assets of the associate. After the interest in the associate is reduced to zero, additional losses are provided for, and a liability is recognized, only to the extent that the Company has incurred legal or constructive obligations or made payments on behalf of the associate. Unrealized gains and losses resulting from transactions between the Company and the associate are eliminated to the extent of the Company’s related interest in the associate.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

When changes in the net assets of an associate occur and not those that are recognized in profit or loss or other comprehensive income and do not affect the Company's percentage of ownership interests in the associate, the Company recognizes such changes in equity based on its percentage of ownership interests. The resulting capital surplus recognized will be reclassified to profit or loss at the time of disposing the associate on a prorate basis.

When the associate issues new stock, and the Company's interest in an associate is reduced or increased as the Company fails to acquire shares newly issued in the associate proportionately to its original ownership interest, the increase or decrease in the interest in the associate is recognized in Additional Paid in Capital and Investment in associate. When the interest in the associate is reduced, the cumulative amounts previously recognized in other comprehensive income are reclassified to profit or loss or other appropriate items. The aforementioned capital surplus recognized is reclassified to profit or loss on a pro rata basis when the Company disposes the associate.

The financial statements of the associate are prepared for the same reporting period as the Company. Where necessary, adjustments are made to bring the accounting policies in line with those of the Company.

The Company determines at each reporting date whether there is any objective evidence that the investment in the associate or an investment in a joint venture is impaired in accordance with IAS 28 Investments in Associates and Joint Ventures. If this is the case the Company calculates the amount of impairment as the difference between the recoverable amount of the associate or joint venture and its carrying value and recognizes the amount in the 'share of profit or loss of an associate' in the statement of comprehensive income in accordance with IAS 36 Impairment of Assets. In determining the value in use of the investment, the Company estimates:

(A) Its share of the present value of the estimated future cash flows expected to be generated by the associate, including the cash flows from the operations of the associate and the proceeds on the ultimate disposal of the investment; or

(B) The present value of the estimated future cash flows expected to arise from dividends to be received from the investment and from its ultimate disposal.

Because goodwill that forms part of the carrying amount of an investment in an associate is not separately recognized, it is not tested for impairment separately by applying the requirements for impairment testing goodwill in IAS 36 Impairment of Assets.

Upon loss of significant influence over the associate, the Company measures and recognizes any retaining investment at its fair value. Any difference between the carrying amount of the associate upon loss of significant influence and the fair value of the retaining investment and proceeds from disposal is recognized in profit or loss.

(10) Property, plant and equipment

Property, plant and equipment is stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Such cost includes the cost of dismantling and removing the item and restoring the site on which it is located and borrowing costs for construction in progress if the recognition criteria are met. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. When significant parts of property, plant and equipment are required to be replaced in intervals, the Company recognized such parts as individual assets with specific useful lives and depreciation, respectively. The carrying amount of those parts that are replaced is derecognized in accordance with the derecognition provisions of IAS 16 "Property, plant and equipment". When a major inspection is performed, its cost is recognized in the carrying amount of the plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognized in profit or loss as incurred.

Depreciation is calculated on a straight-line basis over the estimated economic lives of the following assets:

Office equipment	3 years

An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset is recognized in profit or loss.

The assets' residual values, useful lives and methods of depreciation are reviewed at each financial year end and adjusted prospectively, if appropriate.

(11) Leases

The Company assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset for a period of time, the Company assesses whether, throughout the period of use, has both of the following:

(A) the right to obtain substantially all of the economic benefits from use of the identified asset; and

(B) the right to direct the use of the identified asset.

For a contract that is, or contains, a lease, the Company accounts for each lease component within the contract as a lease separately from non-lease components of the contract. For a contract that contains a lease component and one or more additional lease or non-lease components, the Company allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components. The relative stand-alone price of lease and non-lease components shall be determined on the basis of the price the lessor, or a similar supplier, would charge the Company for that component, or a similar component, separately. If an observable stand-alone price is not readily available, the Company estimates the stand-alone price, maximizing the use of observable information.

Company as a lessee

Except for leases that meet and elect short-term leases or leases of low-value assets, the Company recognizes right-of-use asset and lease liability for all leases which the Company is the lessee of those lease contracts.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

At the commencement date, the Company measures the lease liability at the present value of the lease payments that are not paid at that date. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be readily determined. If that rate cannot be readily determined, the Company uses its incremental borrowing rate. At the commencement date, the lease payments included in the measurement of the lease liability comprise the following payments for the right to use the underlying asset during the lease term that are not paid at the commencement date:

(A) fixed payments (including in-substance fixed payments), less any lease incentives receivable;

(B) variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;

(D) the exercise price of a purchase option if the Company is reasonably certain to exercise that option; and

(E) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease.

After the commencement date, the Company measures the lease liability on an amortized cost basis, which increases the carrying amount to reflect interest on the lease liability by using an effective interest method; and reduces the carrying amount to reflect the lease payments made.

At the commencement date, the Company measures the right-of-use asset at cost. The cost of the right-of-use asset comprises:

(A) the amount of the initial measurement of the lease liability;

(B) any lease payments made at or before the commencement date, less any lease incentives received;

(D) an estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.

For subsequent measurement of the right-of-use asset, the Company measures the right-of-use asset at cost less any accumulated depreciation and any accumulated impairment losses. That is, the Company measures the right-of-use applying a cost model.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

If the lease transfers ownership of the underlying asset to the Company by the end of the lease term or if the cost of the right-of-use asset reflects that the Company will exercise a purchase option, the Company depreciates the right-of-use asset from the commencement date to the end of the useful life of the underlying asset. Otherwise, the Company depreciates the right-of-use asset from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term.

The Company applies IAS 36 “Impairment of Assets” to determine whether the right-of-use asset is impaired and to account for any impairment loss identified.

Except for those leases that the Company accounted for as short-term leases or leases of low-value assets, the Company presents right-of-use assets and lease liabilities in the balance sheet and separately presents lease-related interest expense and depreciation charge in the statements comprehensive income.

For short-term leases or leases of low-value assets, the Company elects to recognize the lease payments associated with those leases as an expense on either a straight-line basis over the lease term or another systematic basis.

Company as a lessor

At inception of a contract, the Company classifies each of its leases as either an operating lease or a finance lease. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of an underlying asset. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. At the commencement date, the Company recognizes assets held under a finance lease in its balance sheet and present them as a receivable at an amount equal to the net investment in the lease.

For a contract that contains lease components and non-lease components, the Company allocates the consideration in the contract applying IFRS 15.

The Company recognizes lease payments from operating leases as rental income on either a straight-line basis or another systematic basis. Variable lease payments for operating leases that do not depend on an index or a rate are recognized as rental income when incurred.

(12) Intangible assets

Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is its fair value as of the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. Internally generated intangible assets, excluding capitalized development costs, are not capitalized and expenditure is reflected in profit or loss for the year in which the expenditure is incurred.

The useful lives of intangible assets are assessed as either finite or indefinite.

Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired.

The amortization period and the amortization method for an intangible asset with a finite useful life is reviewed at least at the end of each financial year. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates.

Intangible assets with indefinite useful lives are not amortized, but are tested for impairment annually, either individually or at the cash-generating unit (CGU) level. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis.

Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss when the asset is derecognized.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

A summary of the policies applied to the Company’s intangible assets is as follows:

	Computer software
Useful lives	1 year
Amortization method used	Amortized on a straight-line basis over the estimated useful life
Internally generated or acquired	Acquired

(13) Impairment of non-financial assets

The Company assesses at the end of each reporting period whether there is any indication that an asset in the scope of IAS 36 Impairment of Assets may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Company estimates the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash-generating unit’s (“CGU”) fair value less costs to sell and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount.

For assets excluding goodwill, an assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the Company estimates the recoverable amount of the assets or CGU. A previously recognized impairment loss is reversed only if there has been an increase in the estimated service potential of an asset which in turn increases the recoverable amount. However, the reversal is limited so that the carrying amount of the asset does not exceed the carrying amount that would have been determined, net of depreciation or amortization, had no impairment loss been recognized for the asset in prior years.

A CGU, or groups of CGU, to which goodwill has been allocated is tested for impairment annually at the same time, irrespective of whether there is any indication of impairment. If an impairment loss is to be recognized, it is first allocated to reduce the carrying amount of any goodwill allocated to the cash generating unit (group of units), then to the other assets of the unit (group of units) pro rata on the basis of the carrying amount of each asset in the unit (group of units). Impairment losses relating to goodwill cannot be reversed in future periods for any reason.

An impairment loss of continuing operations or a reversal of such impairment loss is recognized in profit or loss.

(14) Post-employment benefits

All regular employees of the Company are entitled to a pension plan that is managed by an independently administered pension fund committee. Fund assets are deposited under the committee’s name in the specific bank account and hence, not associated with the Company and its domestic subsidiaries. Therefore, fund assets are not included in the Company’s parent-company-only financial statements.

For the defined contribution plan, the Company will make a monthly contribution of no less than 6% of the monthly wages of the employee subject to the plan. The Company recognizes expenses for the defined contribution plan in the period in which the contribution becomes due.

(15) Income taxes

Income tax expense (benefit) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.

Current income tax

Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period.

Current income tax relating to items recognized in other comprehensive income or directly in equity is recognized in other comprehensive income or equity and not in profit or loss.

The income tax for undistributed earnings is recognized as income tax expense in the subsequent year when the distribution proposal is approved by the Shareholders’ meeting.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Deferred tax

Deferred tax is provided on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes.

Deferred tax liabilities are recognized for all taxable temporary differences, except:

(A) Where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination; at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; and at the time of the transaction, does not give rise to equal taxable and deductible temporary differences.

(B) In respect of taxable temporary differences associated with investments in subsidiaries, and associates and interests in joint ventures, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.

Deferred tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except:

(A) Where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination; at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; and the time of the transaction, does not give rise to equal taxable and deductible temporary differences.

(B) In respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint ventures, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates and tax laws that have been enacted or substantively enacted at the reporting date. The measurement of deferred tax assets and deferred tax liabilities reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets are reassessed at each reporting date and are recognized accordingly.

Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.

According to the temporary exception in the International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12), information about deferred tax assets and liabilities related to Pillar Two income tax will neither be recognized nor be disclosed.

Significant accounting judgments, estimates and assumptions

The preparation of the Company's parent company only financial statements require management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the end of the reporting period. However, uncertainty about these assumption and estimate could result in outcomes that require a material adjustment to the carrying amount of the asset or liability affected in future periods.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(1) The fair value of financial instruments

Where the fair value of financial assets and financial liabilities recorded in the balance sheet cannot be derived from active markets, they are determined using valuation techniques including the income approach (for example the discounted cash flows model) or market approach. Changes in assumptions about these factors could affect the reported fair value of the financial instruments. Please refer to Note 12 for more details.

(2) Income tax

Uncertainties exist with respect to the interpretation of complex tax regulations and the amount and timing of future taxable income. Given the wide range of international business relationships and the long-term nature and complexity of existing contractual agreements, differences arising between the actual results and the assumptions made, or future changes to such assumptions, could necessitate future adjustments to tax income and expense already recorded. The Company establishes provisions, based on reasonable estimates, for possible consequences of audits by the tax authorities of the respective counties in which it operates. The amount of such provisions is based on various factors, such as experience of previous tax audits and differing interpretations of tax regulations by the taxable entity and the responsible tax authority. Such differences of interpretation may arise on a wide variety of issues depending on the conditions prevailing in the respective company's domicile.

Deferred tax assets are recognized for all carryforward of unused tax losses and unused tax credits and deductible temporary differences to the extent that it is probable that taxable profit will be available or there are sufficient taxable temporary differences against which the unused tax losses, unused tax credits or deductible temporary differences can be utilized. The amount of deferred tax assets determined to be recognized is based upon the likely timing and the level of future taxable profits and taxable temporary differences together with future tax planning strategies.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

6. Contents of significant accounts

(1) Cash and cash equivalents

	As of
	Dec. 31, 2025	Dec. 31, 2024
Checking and savings	$900,470	$293,751

(2) Investments accounted for under the equity method

Investee companies	As of
	Dec. 31, 2025		Dec. 31, 2024
	Amount	Percentage of Ownership	Amount	Percentage of Ownership
Investments in subsidiaries:
Dynamic Electronics (Taoyuan) Co., Ltd.	$10,421,359	100.00%	$7,600,530	100.00%
CHIANAN TECHNOLOGY CO., LTD.	6,639	70.00%	5,530	70.00%
CHENG CHONG TECHNOLOGY CO., LTD.	37,034	70.00%	35,850	70.00%
	$10,465,032		$7,641,910

(A) The Company accounted for its investments in subsidiaries using equity method and, accordingly, made necessary valuations and adjustments.

(B) No investment accounted for under the equity method was pledged as collaterals.

(3) Property, plant and equipment

	As of
	Dec. 31, 2025	Dec. 31, 2024
Owner occupied property, plant and equipment	$414	$296

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

	Office equipment
Cost:
As of January 1, 2025	$637
Additions	320
Disposals	-
Transfer	-
As of December 31, 2025	$957
Depreciation and impairment:
As of January 1, 2025	$341
Depreciation	202
Disposals	-
Transfer	-
As of December 31, 2025	$543
Cost:
As of January 1, 2024	$378
Additions	259
Disposals	-
Transfer	-
As of December 31, 2024	$637
Depreciation and impairment:
As of January 1, 2024	$147
Depreciation	194
Disposals	-
Transfer	-
As of December 31, 2024	$341
Net carrying amount as of:
December 31, 2025	$414
December 31, 2024	$296

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(4) Intangible assets

	Computer software
Cost:
As of January 1, 2025	$225
Additions – acquired separately	-
As of December 31, 2025	$225
Amortization and impairment:
As of January 1, 2025	$50
Amortization	75
As of December 31, 2025	$125
Cost:
As of January 1, 2024	$-
Additions – acquired separately	225
As of December 31, 2024	$225
Amortization and impairment:
As of January 1, 2024	$-
Amortization	50
As of December 31, 2024	$50
Net carrying amount as of:
As of December 31, 2025	$100
As of December 31, 2024	$175

Amortization of intangible assets is as follows:

	As of
	Dec. 31, 2025	Dec. 31, 2024
Operating expenses	$75	$50

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(5) Short-term loans

(A) Details of short-term loans are as follows:

	As of
	Dec. 31, 2025	Dec. 31, 2024
Unsecured bank loans	$500,000	$-
Interest Rates (%)
Unsecured bank loans	2.10%~2.30%	-%

(B) The Company’s unused short-term lines of credits amounts to NT$100,000 thousand and NT$200,000 thousand as of December 31, 2025 and 2024, respectively.

(6) Other payables

Details of other payables are as follows:

	As of
	Dec. 31, 2025	Dec. 31, 2024
Wages and salaries payable	$3,284	$3,225
Interest payable	395	-
Employee compensation payable	7,299	8,080
Compensation due to directors and supervisors	11,973	16,455
Other accrued expenses	7,388	5,201
Dividends payable	4	-
Total	$30,343	$32,961

(7) Post-employment benefits

Defined contribution plan

The Company adopt a defined contribution plan in accordance with the Labor Pension Act of the R.O.C. Under the Labor Pension Act, the Company will make monthly contributions of no less than 6% of the employees’ monthly wages to the employees’ individual pension accounts. The Company have made monthly contributions of 6% of each individual employee’s salaries or wages to employees’ pension accounts.

Expenses under the defined contribution plan for the years ended December 31, 2025 and 2024 amounted to NT$856 thousand and NT$825 thousand.

(8) Equities

(A) Common stock

As of December 31, 2025 and 2024, the Company’s authorized capital were both NT$4,000,000 thousand, each share at par of NT$10. The Company’s paid-in capital were NT$2,835,746 thousand and NT$2,776,746 thousand respectively, divided into 283,574,584 shares and 277,674,584 shares, respectively. Each share has one voting right and a right to receive dividends.

On October 27, 2025, the Company’s board of directors meeting resolved to proceed with a cash capital increase by issuing 5,900 thousand new shares at a price of NT$105 per share. This has been approved and declared effective by the FSC with Order No. Financial-Supervisory-Securities-Corporate-1140362569. The record date for the cash capital increase was set at December 26, 2025.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(B) Capital surplus

	As of
	Dec. 31, 2025	Dec. 31, 2024
Additional paid-in capital	$1,737,057	$1,176,745
Conversion premium of convertible bonds	1,943	1,943
Treasury share transactions	34,946	34,946
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control	1,967,343	68,088
Gain on sale of assets	155	155
Employee share option	12,392	6,528
Share options	77,687	77,687
Merger by share exchange	1,621,622	1,621,622
Total	$5,453,145	$2,987,714

According to the Company Act, the capital reserve shall not be used except for making good the deficit of the Company. When a company incurs no loss, it may distribute the capital reserves related to the income derived from the issuance of new shares at a premium or income from endowments received by the company. The distribution could be made either in cash or in the form of share dividend to its shareholders in proportion to the number of shares being held by each of them.

(C) Retained earnings and dividend policies

(a) According to the Company’s articles of association, when allocating the current year’s earnings, if any, after having paid all taxes and dues, shall first set aside 10% of said profits as legal reserve. Where such legal reserve amounts to the total paid-in capital, this provision shall not apply; the rest shall be set aside as special surplus or reversal according to laws or the regulations of the competent authority; if there is any remaining portion, the board of directors shall, along with the accumulated undistributed earnings, submit a surplus distribution proposal to the shareholders meeting for a resolution to distribute shareholder dividends. The Company may, in accordance with Articles 240 and 241 of the Company Act, authorize the board of directors to issue cash dividends and bonuses by special resolutions, and distribute in

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

cash the above-mentioned dividends or capital reserve or/and legal reserve in compliance with the Company Act and shall report the distribution in the most recent shareholder's meeting.

(b) Dividend policy

The Company's dividend policy is based on the expansion of business scale, considering the Company's capital expenditure and operating turnover needs and the degree of dilution of earnings per share to moderately distribute stock dividends or cash dividends, but cash dividends are paid at a rate not lower than the current 10% of total annual dividends.

(c) According to the Company Act, the Company shall set aside legal reserve from earnings unless where the amount of legal reserve reaches the total authorized capital. The legal reserve can be used to make good the deficit of the Company. When the Company incurs no loss, it may distribute the portion of legal reserve which exceeds 25% of the paid-in capital by issuing new shares or by cash in proportion to the number of shares being held by shareholders.

(d) Special reserve

The special surplus reserve shall be set aside at the time of the assignment of the distributable surplus, on the basis of the difference between the balance of the special surplus reserve at the time of the first IFRS application and the net amount of other equity deductions. For any subsequent use, disposal or reclassification of related assets, the company can reverse the special reserve by proportion and transfer to retained earnings.

Following the adoption of T-IFRS, the FSC on March 31, 2021 issued Order No. Financial-Supervisory-Securities-Corporate-1090150022, which sets out the following provisions for compliance: On a public company's first-time adoption of the IFRS, for any unrealized revaluation gains and cumulative translation adjustments (gains) recorded to shareholders' equity that the company elects to transfer to retained earnings by application of the exemption under IFRS 1, Dynamic Electronics (Taoyuan) shall set aside special reserve. For any subsequent use, disposal or

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

reclassification of related assets, Dynamic Electronics (Taoyuan) can reverse the special reserve by proportion and transfer to retained earnings.

As of January 1, 2013, special reserve set aside for the first-time adoption of T-IFRS amounted to NT$349,310 thousand. Furthermore, Dynamic Electronics (Taoyuan) has reversed special reserve in the amount of NT$49,644 thousand to retained earnings during the year ended December 31, 2013 due to the use, disposal or reclassification of related assets. As of December 31, 2025 and 2024, special reserve set aside for the first-time adoption of TIFRS reduced to NT$299,666 thousand accordingly.

(e) The appropriations of earnings for the years 2025 and 2024 were approved through the Board meeting and stockholders' meeting held on March 6, 2026 and May 22, 2025, respectively. The details of the distributions are as follows.

	Appropriation of earnings		Dividend per share (in NT$)
	2025	2024	2025	2024
Legal reserve	$74,898	$105,074
Special reserve	-	(90,287)
Cash dividend	306,261	416,512	$1.08	$1.5
Total	381,159	$431,299

Please refer to Note 6(12) for details on employees' compensation and remuneration to directors and supervisors.

(9) Share-based payment transactions

Capital increase by cash

Certain employees of the Company are entitled to share-based payment as part of their remunerations; services are provided by the employees in return for the equity instruments granted. These plans are accounted for as equity-settled share-based payment transactions.

On October 27, 2025, the Company's board of directors meetings resolved to proceed with a cash capital increase by issuing new shares, with a portion reserved for employee subscription. And the record date for the cash capital increase was set at December 26, 2025.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

A. Information on the employee stock option plan for Cash Capital Increase is summarized as follow:

	For the years ended December 31, 2025
	Option
(in thousand)	Weighted-average
Exercise Price
per Share (NT$/Share)
Outstanding at beginning of period	-	$-
Granted	590	105.00
Exercised	(65)	105.00
Expired	(525)	105.00
Outstanding at end of period	-
Weighted-average fair value of options
granted during the period (in NT$)	$11.17

B. The Company uses the Black-Scholes evaluation model to increase the stock rights of employees with cash capital, and the parameters used in the evaluation model are as follows:

	2025.12.09
Stock market price	$116.00
Exercised price	$105.00
Expected volatility (%)	30.40%
Expected life (Years)	0.04 years
Expected dividend yield (%)	0%
Risk free interest rate (%)	1.1663%

The expected volatility is based on the Company's stock price over 14 trading days.

The expense arising from equity-settled share-based payment transactions recognized in amount of NT$6,590 thousand.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(10) Operating revenues

	For the years ended December 31,
	2025	2024
Investment revenues	$862,777	$1,107,176

By the timing for revenue recognition:

At a point in time

$862,777 $1,107,176

(11) Leases

(A) Company as a lessee

The Company leases buildings. The lease terms 1 year. The Company is not allowed to loan, sublease or sell without obtaining the consent from the lessors.

The Company’s leases effect on the financial position, financial performance and cash flows are as follow:

(a) Amounts recognized in the balance sheet

a. Right-of-use assets

The carrying amount of right-of-use assets

	Transportation equipment
Cost:
As of January 1, 2025	$5,853
Additions	-
As of December 31, 2025	$5,853

Depreciation and impairment:

As of January 1, 2025 $1,951

Depreciation 1,951

As of December 31, 2025 $3,902

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Transportation equipment

Cost:
As of January 1, 2024	$-
Additions	5,853
As of December 31, 2024	$5,853
Depreciation and impairment:
As of January 1, 2024	$-
Depreciation	1,951
As of December 31, 2024	$1,951
Net carrying amount as of:
December 31, 2025	$1,951
December 31, 2024	$3,902

The right-of-use assets were not pledged.

b. Lease liabilities

	As of
	Dec. 31, 2025	Dec. 31, 2024
Leases liabilities	$1,907	$3,790
Current	$1,907	$1,883
Non-current	-	1,907
Total	$1,907	$3,790

(b) Income and costs relating to leasing activities

	For the years ended December 31,
	2025	2024
The expenses relating to short-term leases	$2,974	$2,839

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

As of December 31, 2025 and 2024 the portfolio of short-term leases of the Company to which it is committed at the end of the reporting period is dissimilar to the portfolio of short-term leases to which the short-term lease expenses disclosed above, and the amount of its lease commitments were both NT$0.

For the years ended December 31, 2025 and 2024, the Company’s total cash outflows for leases amounted to NT$4,893 thousand and NT$4,757 thousand.

(12) Summary of employee benefits, depreciation and amortization expenses by function during the years ended December 31, 2025 and 2024 is as follows:

| Function
Nature | For the years ended December 31, | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| | 2025 | | | 2024 | | |
| | Operating costs | Operating expenses | Total amount | Operating costs | Operating expenses | Total amount |
| Employee benefits expense | | | | | | |
| Salaries | $- | $28,431 | $28,431 | $- | $22,726 | $22,726 |
| Labor and health insurance | - | 1,720 | 1,720 | - | 1,442 | 1,442 |
| Pension | - | 856 | 856 | - | 825 | 825 |
| Remuneration to directors and supervisors | - | 11,973 | 11,973 | - | 17,726 | 17,726 |
| Depreciation | - | 2,153 | 2,153 | - | 2,145 | 2,145 |
| Amortization | - | 75 | 75 | - | 50 | 50 |

Note:(A)As of December 31, 2025 and 2024, the headcounts of the Company both amounted to 14. Among the Company’s directors, there were both 0 who were not the employees.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(B) Companies who have been listed on Taiwan Stock Exchange or Taipei Exchange should disclose the following information:

(a) For the years ended December 31, 2025 and 2024, the average employee benefits were NT$2,215 thousand and NT$1,785 thousand.

(b) For the years ended December 31, 2025 and 2024, the average salaries were NT$2,031 thousand and NT$1,623 thousand.

(d) The salary and remuneration policy of the Company:

According to Article 26 of the Company’s Articles of Incorporation, if there is profit in the year, no less than 0.1% shall be allocated as employees compensation and no more than 3% as director remuneration. In addition to the basic salary, the company will issue bonuses based on operating conditions to motivate morale and retain outstanding employees in a timely manner. The Company formulates position and rank management policies and personnel appraisal committee establishment policies to provide objective and fair evaluations based on the actual conditions by establishing a remuneration system to keep employees motivated. The system will serve as the basis for bonuses, promotions, salary adjustments, and job transfers; directors’ remuneration and manager’s remuneration are recommended by the remuneration committee in accordance with the Company’s policy, after being submitted to the Board of Directors for approval.

According to the Articles of Incorporation approved through the shareholders’ meeting held on May 22, 2025, if there is profit in the year, no less than 0.1% shall be allocated as employee compensation (of the aforementioned employee remuneration amount, no less than 1% shall be set aside as remuneration for entry-level employees) and no more than 3% as director remuneration. However, when there are accumulated losses, the profit shall be used to cover the losses first. The Company may, by a resolution adopted by a majority vote at a meeting of Board of Directors attended by two-thirds of the total number of directors, have the profit distributable as employees’ compensation in the form of shares or in cash; and in addition thereto, a report of such distribution is submitted to the shareholders’ meeting. Information on the Board of Directors’ resolution regarding the employees’ compensation and remuneration to directors and supervisors can be obtained from the “Market Observation Post System” on the website of the TWSE.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Based on profit of the years ended December 31, 2025 and 2024, the Company estimated the amounts of the employees’ compensation and remuneration to directors and supervisors for the years ended December 31, 2025 and 2024 to be not lower than 0.1% and not higher than 3% of profit of the current year, respectively, recognized as employee benefits expense. As such, employees’ compensation and remuneration to directors and supervisors for the year ended December 31, 2025 amounted to NT$6,264 thousand and NT$11,973 thousand, respectively; for the year ended December 31, 2024 amounted to NT$6,862 thousand and NT$16,455 thousand, respectively. A resolution was passed at a board meeting to distribute in the form of stocks as employees’ compensation; the number of stocks distributed was calculated based on the closing price one day before the date of resolution. If there is a discrepancy between the estimated number and the actual distribution amount determined by the board of directors, it will be recognized as a gain or loss in the following year.

No material differences existed between the actual distribution amount of the employee compensation and remuneration to directors and supervisors and the amount expensed in the financial statements for the year ended December 31, 2025.

No material differences exist between the actual distribution amount of the employee compensation and remuneration to directors and supervisors and the amount expensed in the financial statements for the year ended December 31, 2024.

(13) Non-operating income and expenses

(A) Interest income

	For the years ended December 31,
	2025	2024
Financial assets measured at amortized cost	$2,158	$15,187

(B) Other income

	For the years ended December 31,
	2025	2024
Other income—others	$312	$587

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

	For the years ended December 31,
	2025	2024
Foreign exchange (loss) gain, net	$(7,539)	$30,335
Impairment loss on non-financial assets	-	(10,000)
Other losses—others	(10)	(12)
Total	$(7,549)	$20,323

(D) Finance costs

	For the years ended December 31,
	2025	2024
Interest on bank loans	$5,967	$-
Interest on lease liabilities	36	60
Total	$6,003	$60

(14) Components of other comprehensive income (loss)

For the year ended December 31, 2025

	Arising during the period	Reclassification during the period	Subtotal	Income tax benefit (expense)	OCI, Net of tax
May be reclassified to profit or loss in subsequent periods: Share of other comprehensive income of subsidiaries, associates, and joint ventures accounted for using the equity method	$61,090	$-	$61,090	$-	$61,090

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

For the year ended December 31, 2024

	Arising during the period	Reclassification during the period	Subtotal	Income tax benefit (expense)	OCI, Net of tax
May be reclassified to profit or loss in subsequent periods: Share of other comprehensive income of subsidiaries, associates, and joint ventures accounted for using the equity method	$496,393	$-	$496,393	$-	$496,393

(15) Income tax

(A) The major components of income tax expense (income) are as follows:

Income tax expense (income) recognized in profit or loss

	For the years ended December 31,
	2025	2024
Current income tax expense (income):
Current income tax charge	$30,972	$21,042
Adjustments in respect of current income tax of prior periods	-	1,921
Deferred tax expense (income):
Deferred tax expense (income) relating to origination and reversal of temporary differences	-	-
Total income tax expense	$30,972	$22,963

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(B) A reconciliation between tax expense and income before tax at the Company’s applicable tax rates is as follows:

	For the years ended December 31,
	2025	2024
Income before tax	$779,953	$1,073,702
Tax at the domestic rates applicable to profits in the country concerned	$155,991	$214,740
Other adjustments according to the Tax Law	(172,555)	(221,435)
Tax on undistributed earnings	30,972	21,042
Tax effect of deferred tax assets/liabilities	16,564	6,695
Adjustments in respect of current income tax of prior periods	-	1,921
Total income tax expense recognized in profit or loss	$30,972	$22,963

As of December 31, 2025 and 2024, deferred tax assets that have not been recognized amounted to NT$22,520 thousand and NT$17,205 thousand.

(D) As of December 31, 2025, the Company’s unused net operating loss carryforwards and expiration periods are as follows:

Year incurred	Net operating loss	Expiration year
2022	$22,202	2032
2025(proposed)	79,042	2035
	$101,244

(E) The assessment of income tax returns

The Company	The assessment of income tax returns
	Assessed and approved up to 2023

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(16) Earnings per share

Basic earnings per share are calculated by dividing net profit for the year attributable to ordinary equity holders of the parent entity by the weighted average number of ordinary shares outstanding during the year.

Diluted earnings per share are calculated by dividing the net profit attributable to ordinary equity holders of the parent entity (after adjusting any influences) by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.

	For the years ended December 31,
	2025	2024
(A)Basic earnings per share
Net income available to common shareholders of the parent (in thousand NT$)	$748,981	$1,050,739
Weighted average number of common stocks outstanding (in thousand shares)	277,772	277,675
Basic earnings per share (in NT$)	$2.70	$3.78
(B)Diluted earnings per share
Net income available to common shareholders of the parent (in thousand NT$)	$748,981	$1,050,739
Net income available to common shareholders of the parent after dilution (in thousand NT$)	$748,981	$1,050,739
Weighted average number of common stocks outstanding (in thousand shares)	277,772	277,675
Effect of dilution: Employee bonus (compensation)—stock (in thousand shares)	71	130
Weighted average number of common stocks outstanding after dilution (in thousand shares)	277,843	277,805
Diluted earnings per share (in NT$)	$2.70	$3.78

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

There were no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date the financial statements were authorized for issue.

7. Related party transactions

(1) Information of the related parties that had transactions with the Company during the financial reporting period is as follows:

Name and nature of relationship of the related parties

Name of the related parties	Nature of relationship of the related parties
Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary
Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Subsidiary

(2) Significant transactions with related parties

(A) The balance of the company's endorsement/guarantee for Dynamic Electronics Co., Ltd. (Huangshi) are as follows:

	Dec. 31, 2025	Dec. 31, 2024
USD	$-	$15,000
RMB	250,000	590,000

(B) The balance of the company's endorsement/guarantee for Dynamic Technology Manufacturing (Thailand) Co., Ltd. are as follows:

	Dec. 31, 2025	Dec. 31,2024
USD	$175,500	$65,500
RMB	150,000	150,000
THB	200,000	-

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

	For the years ended December 31,
	2025	2024
Short-term employee benefits	$23,544	$30,211
Post-employment benefits	390	421
Total	$23,934	$30,632

Assets pledged as collateral

None.

Significant contingencies and unrecognized contract commitments

None.

Losses due to major disasters

None.

Significant subsequent events

None.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

12. Others

(1) Categories of financial instruments

Financial assets

	As of
	Dec. 31, 2025	Dec. 31, 2024
Financial assets measured at amortized cost:
Cash and cash equivalents (excluding cash on hand)	$900,470	$293,751
Other receivables	4	48
Refundable deposits	2,830	2,830
Total	$903,304	$296,629

Financial liabilities

	As of
	Dec. 31, 2025	Dec. 31, 2024
Financial liabilities measured at amortized cost:
Short-term loans	$500,000	$-
Payables	30,343	$32,961
Leased liabilities (including current portion with maturity less than 1 year)	1,907	3,790
Total	$532,250	$36,751

(2) Financial risk management objectives and policies

The Company's principal financial risk management objective is to manage the market risk, credit risk and liquidity risk related to its operating activates. The Company identifies measures and manages the aforementioned risks based on the Company's policy and risk appetite.

The Company has established appropriate policies, procedures and internal controls for financial risk management. Before the Company enters into significant transactions, the Board of Directors and Audit Committee must carry out due approval process based on related protocols and internal control procedures. The Company complies with its financial risk management policies at all times.

(3) Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of the changes in market prices. Market prices comprise currency risk, interest rate risk and other price risk (such as equity risk).

In practice, it is rarely the case that a single risk variable will change independently from other risk variables. There are usually interdependencies between risk variables. However, the sensitivity analysis disclosed below does not take into account the interdependencies between risk variables.

Foreign currency risk

The Company's exposure to the risk of changes in foreign exchange rates relates primarily to the Company's operating activities (when revenue or expense are denominated in a different currency from the Company's functional currency) and the Company's net investments in foreign subsidiaries.

The Company has certain foreign currency receivables to be denominated in the same foreign currency with certain foreign currency payables, therefore natural hedge is received. Hedge accounting is not applied as they did not qualify for hedge accounting criteria. Furthermore, as net investments in foreign subsidiaries are for strategic purposes, they are not hedged by the Company.

The foreign currency sensitivity analysis of the possible change in foreign exchange rates on the Company's profit is performed on significant monetary items denominated in foreign currencies as of the end of the reporting period. The Company's foreign currency risk is mainly related to the volatility in the exchange rates for foreign currency. The information of the sensitivity analysis is as follows:

When NTD weakens/strengthens against USD by 1%, the profit for the years ended December 31, 2025 and 2024 is increased/decreased by NT$517 thousand and NT$1,142 thousand, respectively.

Interest rate risk

Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company's exposure to the risk of changes in market interest rates relates primarily to the Company's loans and receivables at variable interest rates, bank borrowings with fixed interest rates and variable interest rates.

The interest rate sensitivity analysis is performed on items exposed to interest rate risk as at the end of the reporting period, including investments and borrowings with variable interest rates and interest rate swaps. At the reporting date, a change of 0.1% of interest rate in a reporting period could cause the profit for the years ended December 31, 2025 and 2024 to decrease/increase by NT$320 thousand and NT$214 thousand, respectively.

Equity price risk

As of December 31, 2025 and 2024, the Company does not hold equity securities at fair value; therefore the Company is not subject to equity price risk.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(4) Liquidity risk management

The Company’s objective is to maintain a balance between continuity of funding and flexibility through the use of cash and cash equivalents and bank borrowings and finance leases. The table below summarizes the maturity profile of the Company’s financial liabilities based on the contractual undiscounted payments and contractual maturity. The payment amount includes the contractual interest. The undiscounted payment relating to borrowings with variable interest rates is extrapolated based on the estimated interest rate yield curve as of the end of the reporting period.

Non-derivative financial liabilities

	< 1 year	2 to 3 years	4 to 5 years	> 5 years	Total
As of Dec. 31, 2025
Loans	$501,792	$-	$-	$-	$501,792
Payables	30,343	-	-	-	$30,343
Leased liabilities	1,930	-	-	-	1,930
As of Dec. 31, 2024
Payables	$32,961	$-	$-	$-	$32,961
Leased liabilities	1,919	1,919	-	-	3,838

(5) Movement schedule of liabilities arising from financing activities

Movement schedule of liabilities for the year ended December 31, 2025:

	Short-term loans	Lease liabilities	Total liabilities from financing activities
As of January 1, 2025	$-	$3,790	$3,790
Cash flows	500,000	(1,919)	498,081
Non-cash changes
Interest expense	-	36	36
As of December 31, 2025	$500,000	$1,907	$501,907

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Movement schedule of liabilities for the year ended December 31, 2024:

	Lease liabilities	Total liabilities from financing activities
As of January 1, 2024	$-	$-
Cash flows	3,730	3,730
Non-cash changes
Interest expense	60	60
As of December 31, 2024	$3,790	$3,790

(6) Fair values of financial instruments

(A) The methods and assumptions applied in determining the fair value of financial instruments:

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following methods and assumptions were used by the Company to measure or disclose the fair values of financial assets and financial liabilities:

(a) The carrying amount of cash and cash equivalents, accounts receivables, accounts payable and other current liabilities approximate their fair value due to their short maturities.

(b) For financial assets and liabilities traded in an active market with standard terms and conditions, their fair value is determined based on market quotation price (including listed equity securities, beneficiary certificates, bonds and futures etc.) at the reporting date.

(c) Fair value of equity instruments without market quotations (including private placement of listed equity securities, unquoted public company and private company equity securities) are estimated using the market method valuation techniques based on parameters such as prices based on market transactions of equity instruments of identical or comparable entities and other relevant information (for example, inputs such as discount for lack of marketability, P/E ratio of similar entities and Price-Book ratio of similar entities).

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(d) Fair value of debt instruments without market quotations, bank loans, bonds payable and other non-current liabilities are determined based on the counterparty prices or valuation method. The valuation method uses DCF method as a basis, and the assumptions such as the interest rate and discount rate are primarily based on relevant information of similar instrument (such as yield curves published by the Taipei Exchange, average prices for Fixed Rate Commercial Paper published by Reuters and credit risk, etc.).

(e) The fair value of derivatives which are not options and without market quotations, is determined based on the counterparty prices or discounted cash flow analysis using interest rate yield curve for the contract period. Fair value of option-based derivative financial instruments is obtained using on the counterparty prices or appropriate option pricing model (for example, Black-Scholes model) or other valuation method (for example, Monte Carlo Simulation).

(B) Fair value of financial instruments measured at amortized cost

The carrying amount of the Company’s financial assets and liabilities measured at amortized cost approximate their fair value.

Please refer to Note 12(7) for fair value measurement hierarchy for financial instruments of the Company.

(7) Fair value measurement hierarchy

(A) Fair value measurement hierarchy

All asset and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, based on the lowest level input that is significant to the fair value measurement as a whole. Level 1, 2 and 3 inputs are described as follows:

Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities that the entity can access at the measurement date.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 – Unobservable inputs for the asset or liability.

For assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have occurred between Levels in the hierarchy by re-assessing categorization at the end of each reporting period.

(B) Fair value measurement hierarchy of the Company’s assets and liabilities

The Company does not have assets that are measured at fair value on a non-recurring basis. And the Company assets or liabilities that are measured at fair value on a recurring basis.

Transfers between Level 1 and Level 2 during the period

During the years ended December 31, 2025 and 2024, there were no transfers between Level 1 and Level 2 fair value measurements.

(8) Significant assets and liabilities denominated in foreign currencies

Information regarding the significant assets and liabilities denominated in foreign currencies is as follows (in thousand dollars):

	As of
	December 31, 2025			December 31, 2024
	Foreign currencies	Foreign exchange rate	NTD	Foreign currencies	Foreign exchange rate	NTD
Financial assets
Monetary items:
USD	$1,646	31.430	$51,724	$3,483	32.785	$114,191

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

The above information is disclosed based on the carrying amount of foreign currency (after conversion to functional currency).

Since there were varieties of foreign currency transactions of the Company, the Company was unable to disclose foreign exchange gain (loss) towards each foreign currency with significant impact. The Company recognized exchange gain (loss) amounted to NT$(7,539) thousand and NT$30,335 thousand for the years ended December 31, 2025 and 2024, respectively.

(9) Capital management

The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximize shareholder value. The Company manages its capital structure and makes adjustments to it, in light of changes in economic conditions. To maintain or adjust the capital structure, the Company may adjust dividend payment to shareholders, return capital to shareholders or issue new shares.

Other disclosures

(1) Information on significant transactions:

(A) Financing provided to others: None.

(B) Endorsement/Guarantee provided to others: Please refer to Attachment 1.

(C) Marketable securities held as of December 31, 2025 (excluding investments in subsidiaries, associates and joint ventures): None.

(D) Related party transactions with purchases and sales amounts of at least NT$100 million or 20 percent of the paid-in capital for the year ended December 31, 2025: None.

(E) Receivables from related parties of at least NT$100 million or 20 percent of the paid-in capital as of December 31, 2025: None.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(2) Information on investees:

(A) Name, locations and related information of investees (excluding investees in Mainland China): Please refer to Attachment 2.

(B) Investees over which the Company exercises control shall be disclosed of information under Note 13(1):

(a) Financing provided to others: Please refer to Attachment 3.

(b) Endorsement/Guarantee provided to others: Please refer to Attachment 1.

(c) Marketable securities held as of December 31, 2025 (excluding investments in subsidiaries, associates and joint ventures): None.

(d) Related party transactions with purchases and sales amounts of at least NT$100 million or 20 percent of the paid-in capital for the year ended December 31, 2025: Please refer to Attachment 4.

(e) Receivables from related parties of at least NT$100 million or 20 percent of the paid-in capital as of December 31, 2025: Please refer to Attachment 5.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

(3) Information on investments in Mainland China:

(A) Investee company name, main businesses and products, total amount of capital, method of investment, accumulated inflow and outflow of investments from Taiwan, net income (loss) of investee company, percentage of ownership, investment income (loss), carrying value of investments, cumulated inward remittance of earnings and limits on investment in Mainland China:

Investee company	Main Businesses and Products	Total Amount of Paid-in Capital	Method of Investment	Accumulated Outflow of Investment from Taiwan as of Jan. 1, 2025	Investment Flow		Accumulated Outflow of Investment from Taiwan as of Dec. 31, 2025	Net income (loss) of investee company	Percentage of Ownership	Investment income (loss) recognized	Carrying Value as of Dec. 31, 2025	Accumulated Inward Remittance of Earnings as of Dec. 31, 2025	Accumulated Outflow of Investment from Taiwan as of Dec. 31, 2025	Investment Amounts Authorized by Investment Commission, MOEA	Upper Limit on Investment
					Outflow	Inflow
Dynamic Electronics (Kunshan) Co., Ltd.	Manufacturing and selling of PCB	$2,514,400 (Note 2 and 3)	(Note 11)	$2,260,265	$-	$-	$2,260,265	$173,219 (Note 2)	86.0989%	$176,873 (Note 2, 4 and 5)	$3,126,047 (Note 2 and 4)	$1,895,418 (Note 2)	$2,260,265	$- (Note 11)	$6,483,236

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Investee company	Main Businesses and Products	Total Amount of Paid-in Capital	Method of Investment	Accumulated Outflow of Investment from Taiwan as of Jan. 1, 2025	Investment Flow		Accumulated Outflow of Investment from Taiwan as of Dec. 31, 2025	Net income (loss) of investee company	Percentage of Ownership	Investment income (loss) recognized	Carrying Value as of Dec. 31, 2025	Accumulated Inward Remittance of Earnings as of Dec. 31, 2025	Accumulated Outflow of Investment from Taiwan as of Dec. 31, 2025	Investment Amounts Authorized by Investment Commission, MOEA	Upper Limit on Investment
					Outflow	Inflow
Dynamic Electronics Co., Ltd. (Huangshi)	Manufacturing and selling of PCB	$2,063,442 (Note 2, 6, 7, 8, 9 and 10)	(Note 1)	$504,167	$-	$-	$504,167	$1,132,729 (Note 2)	86.0989%	$822,463 (Note 2, 4 and 5)	$11,451,765 (Note 2 and 4)	$-	$504,167	$3,397,582	$6,483,236

Note 1: Investment in Mainland China through WINTEK (MAURITIUS) CO., LTD. and Dynamic Holding Pte. Ltd., companies established in the third area.

Note 2: Foreign currencies were converted into New Taiwan dollars based on exchanged rate of balance sheet date.

Note 3: Total amount of paid-in capital is USD 80,000 thousand.

Note 4: The investment income (loss) recognized under equity method and by calculation was based on audited financial statements.

Note 5: It includes the share of profit or loss of associates and joint ventures accounted for using the equity method, as well as unrealized gain or loss with associates and other adjustments at the beginning and end of the period.

English Translation of Parent-Company-Only Financial Statements and Footnotes Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

NOTES TO PARENT-COMPANY-ONLY FINANCIAL STATEMENTS – (CONTINUED)

(Amounts Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

Note 6: The difference between investments remitted from Taiwan in amount of USD 69,500 thousand and the received paid-in capital of USD 80,000 thousand was cash capital increase of USD 10,500 thousand made by WINTEK (MAURITIUS) CO., LTD.

Note 7: The difference between investments remitted from Taiwan in amount of USD 16,060 thousand and the paid-in capital of USD 50,000 thousand is an indirect investment of USD 33,940 thousand made by WINTEK (MAURITIUS) CO., LTD. by using cash dividends received from Dynamic Electronics (Kunshan) Co. Ltd.

Note 8: Dynamic Electronics Co., Ltd. (Huangshi) passed the resolution of the board of directors on August 4, 2022 to reduce the capital of USD 73,000 thousand, which was booked under capital surplus. In addition, on September 2, 2022, the board of directors approved a cash capital increase of RMB 35,000 thousand of which RMB 8,888 thousand (equivalent to USD 1,250 thousand) was booked as capital, and the remaining RMB 26,112 thousand was booked as capital surplus.

Note 9: The Company's subsidiary, Dynamic Electronics Co., Ltd. (Huangshi), was officially listed on the Shanghai Stock Exchange on October 24, 2025. And the board of directors approved to proceed a cash capital increase by issuing 52,500 thousand shares at a price of RMB 17.08 per share of which RMB 52,500 thousand (USD 7,402 thousand) was booked as capital, and the remaining RMB 750,662 thousand was booked as capital surplus.

Note 10: Total amount of paid-in capital is RMB 437,029 thousand (USD 65,652 thousand).

Note 11: The Company previously indirectly invested in its China subsidiary, Dynamic Electronics (Kunshan) Co. Ltd., through Dynamic Electronics Holding Pte. Ltd. The Company now indirectly invests in Dynamic Electronics (Kunshan) Co. Ltd., through Dynamic Electronics Co., Ltd. (Huangshi).

(B) Purchase and accounts payable with the related parties: None.

(D) The profit and loss produced by transaction of the property:

As of December 31, 2025, Dynamic Electronics (Taoyuan) wrote off the profit of property, plant and equipment amounted to NT$44,167 thousand, because of unrealized under the investment balance using the equity method.

(E) The purpose and balance of a note guarantee and a guarantee endorsement or providing for secure: Please refer to Attachment 1.

(F) The amount of maximum financing, the balance interest rates, and lump sum interest expense: Please refer to Attachment 3.

(G) The other events impact over current profit or loss or have the significant influence over the financial conditions, such as provided service or received service: None.

14. Segment information

The Company has provided the operating segments disclosure in the consolidated financial statements.

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

Endorsement/Guarantee Provided to Others

For the Year Ended December 31, 2025

Attachment 1

(In Thousands of New Taiwan Dollars)

No. (Note 1)	Endorsement/ Guarantee Provider	Guaranteed Party		Limits on Endorsement/ Guarantee Amount Provided to Each Guaranteed Party (Note 3)	Maximum Balance for the Period	Ending Balance	Amount Actually Drawn	Amount of Endorsement/ Guarantee secured by Properties	Ratio of Accumulated Endorsement/ Guarantee to Net Worth per Latest Financial Statements	Maximum Endorsement/ Guarantee Amount Allowed (Note 3)	Endorsement provided by parent company to subsidiaries (Note 4)	Endorsement provided by subsidiaries to parent company (Note 4)	Endorsement provided to entities in China (Note 4)
	Name	Name	Relationship (Note2)
0	Dynamic Holding Co., Ltd.	Dynamic Electronics Co., Ltd. (Huangshi)	2	$10,805,393	$3,133,315	$1,117,750	$1,106,573	$-	10.34%	$10,805,393	Y	N	Y
0	Dynamic Holding Co., Ltd.	Dynamic Technology Manufacturing (Thailand) Co., Ltd.	2	$10,805,393	$6,374,220	$6,374,220	$4,236,558	$-	58.99%	$10,805,393	Y	N	N
1	Dynamic Electronics (Taoyuan) Co., Ltd.	Dynamic Technology Manufacturing (Thailand) Co., Ltd.	2	$10,421,360	$313,800	$313,800	$313,800	$-	2.90%	$10,421,360	N	N	N

Note 1: Dynamic Holding Co., Ltd. and subsidiaries are coded as follows:
1. Dynamic Holding Co., Ltd. is coded "0".
2. The subsidiaries are coded consecutively beginning from "1" in the order presented in the table above.

Note2: The relationship between the guarantor of the endorsement and the object to be guaranteed is as follows:
1. A company with which it does business.
2. A company in which the public company directly and indirectly holds more than 50 percent of the voting shares.
3. A company that directly and indirectly holds more than 50 percent of the voting shares in the public company.
4. A company in which the public company holds, directly or indirectly, 90 percent or more of the voting shares.
5. A company that fulfills its contractual obligations by providing mutual endorsements/guarantees for another company in the same industry or for joint builders for purposes of undertaking a construction project.
6. A company whose co-investment relationship is endorsed by all shareholders in proportion to their shareholding ratio.
7. Companies in the same industry provide among themselves joint and several security for a performance guarantee of a sales contract for pre-construction homes pursuant to the Consumer Protection Act for each other.

Note 3: According to the procedures of Endorsement and Guarantee, the external endorsement or guarantee provided by the Company and its subsidiaries shall not exceed 120% of the current net value of the Company.
Also, the limitation of endorsement or guarantee provided for any single entity shall not exceed the current net value of the Company.
If the total amount of endorsements and guarantees provided by the Company and its subsidiaries reaches 50% or more of the current net value of the Company, the necessity and reasonableness of such endorsements and guarantees shall be explained at the shareholders' meeting.
The current net value shall be based on the most recent audited or reviewed financial statements.

Note 4: A "Y" should be filled in for endorsements or guarantees provided by a listed parent company for its subsidiary, by a subsidiary for its listed parent company, or originating from mainland China.

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

Name, locations and related information of investees (excluding investees in Mainland China)

As of December 31, 2025

Attachment 2
(In Thousands of Foreign Currency / New Taiwan Dollars)

Investor	Investee	Address	Main Business and Product	Original Investment Amount		Balance as of December 31, 2025			Net Income (Loss) of the Investee	Share of Income (Loss) of the Investee
				As of December 31, 2025	As of December 31, 2024	Shares	%	Carrying Value
Dynamic Holding Co., Ltd.	Dynamic Electronics (Taoyuan) Co., Ltd.	33846 6F., No. 50, Minquan Rd., Luzhu Dist., Taoyuan City, Taiwan	Investing activities	$6,148,342	$6,148,342	467,074,889	100.00%	$10,421,359	$860,484	$860,484
Dynamic Holding Co., Ltd.	CHIANAN TECHNOLOGY CO., LTD.	24257 2F, No. 649, Zhongzheng Road, Xinzhuang District, New Taipei City, Taiwan	Mockup manufacture	$16,428	$16,428	7	70.00%	$6,639	$1,585	$1,109
Dynamic Holding Co., Ltd.	CHENG CHONG TECHNOLOGY CO., LTD	24260 2F, No. 649-1, Zhongzheng Road, Xinzhuang District, New Taipei City, Taiwan	Mockup manufacture	$33,533	$33,533	7	70.00%	$37,034	$1,691	$1,184
Dynamic Electronics (Taoyuan) Co., Ltd.	WINTEK (MAURITIUS) CO., LTD.	Level 3, Alexander House, 35 Cybercity, Ebene, Mauritius	Investing activities	$2,788,141	$2,788,141	8,596,000	100.00%	$11,455,271	$1,065,958	$1,065,958
WINTEK (MAURITIUS) CO., LTD.	Dynamic Electronics Holding Pte. Ltd.	151 CHIN SWEE ROAD, #04-8C, MANHATTAN HOUSE, SINGAPORE(169876)	Investing activities	$1,564,061	$1,564,061	142,067,000	100.00%	USD 364,437	USD 34,153	USD 34,153
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Electronics Co., Ltd. (Seychelles)	Office 1, 1st Floor, DEKK Complex, Plaisance, Mahé, Republic of Seychelles	PCB and business which relates to import and export	$82,967	$82,967	50,000	100.00%	CNY 547,290	CNY 214,274	CNY 214,274
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Overseas Investment	151 CHIN SWEE ROAD, #04-8D, MANHATTAN HOUSE, SINGAPORE(169876)	Management operations services	$5,629,014	$3,788,900	179,050,000	100.00%	CNY 1,050,089	(CNY 217,827)	(CNY 217,827)
Dynamic Electronics Co., Ltd. (Seychelles)	Dynamic Technology (Thailand)	106 Moo 7 Thatoom, Srimahaphot, Prachinburi 25140	Manufacture and sale of PCB	$-	$-	2	0.01%	USD 0	(USD 30,314)	USD 0
Dynamic Overseas Investment	Dynamic Technology (Thailand)	106 Moo 7 Thatoom, Srimahaphot, Prachinburi 25140	Manufacture and sale of PCB	$5,619,338	$3,779,224	60,999,998	99.99%	USD 145,325	(USD 30,314)	(USD 30,314)

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

Financing provided to others

For the Year Ended December 31, 2025

Attachment 3

(In Thousands of New Taiwan Dollars)

NO. (Note1)	Lender	Counter-party	Financial accounting account	Related Party	Maximum balance for the period	Ending balance	Actual amount provided	Interest rate	Nature of financing (Note 2)	Amount of sales to (purchases from) counter-party	Reason for financing	Loss Allowance	Collateral		Limit of financing amount for individual counter-party	Limit of total financing amount
													Item	Value
1	Dynamic Electronics (Kunshan) Co., Ltd.	Dynamic Electronics Co., Ltd. (Huangshi)	Other receivables	Yes	$1,182,480	$1,162,460	$1,162,460	3.00%–3.45%	2	$-	Business turnover	$-	-	$-	$1,954,510 (Note 3)	$1,954,510 (Note 3)
2	Dynamic Electronics Co., Ltd.(Seychelles)	Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Other receivables	Yes	$914,975	$878,640	$878,640	0.00%–5.81%	2	$-	Business turnover	$-	-	$-	$1,468,358 (Note 4)	$1,468,358 (Note 4)

Note 1: Dynamic Holding Co., Ltd. and subsidiaries are coded as follows:
1. The Company is "0".
2. The subsidiaries are coded consecutively beginning from "1" in the order presented in the table above.

Note 2: Nature of financing is coded as follows:
1. Need for operating is coded "1".
2. Need for short term financing is coded "2".

Note 3: Limit of total financing amount shall not exceed 60% of the lender's net assets of value as of December 31, 2025. Limit of financing amount for individual counter-party shall not exceed 60% of the lender's net assets value as of December 31, 2025.

Note 4: Limit of total financing amount shall not exceed 60% of the lender's net assets of value as of December 31, 2025. Limit of financing amount for individual counter-party shall not exceed 60% of the lender's net assets value as of December 31, 2025.

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

Related party transactions with purchases and sales amounts of at least NT$100 million or 20 percent of the paid-in capital

For the Year Ended December 31, 2025

Attachment 4

(In Thousands of Foreign Currency)

Company Name	Related Party	Nature of Relationship	Transaction Details				Abnormal Transaction		Notes/Accounts Payable or Receivable
			Purchase/Sale	Amount	% to Total	Payment/ Collection Term	Unit Price	Payment/ Collection Term	Ending Balance	% to Total
Dynamic Electronics (Kunshan) Co., Ltd.	Dynamic Electronics Co., Ltd. (Seychelles)	Subsidiary	Sales	RMB 895,368	62.19%	90 days after monthly closing.	Specs of goods sold are different from others. Cannot be reasonably compared.	Non relative parties are 60–150 days after monthly closing.	Accounts receivable RMB 406,109	64.07%
Dynamic Electronics (Kunshan) Co., Ltd.	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	Sales	RMB 134,255	9.33%	90 days after monthly closing.	Specs of goods sold are different from others. Cannot be reasonably compared.	Non relative parties are 60–150 days after monthly closing.	Accounts receivable RMB 70,689	11.15%
Dynamic Electronics (Kunshan) Co., Ltd.	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	Purchases	RMB 578,469	53.79%	90 days after monthly closing.	Specs of goods purchased are different from others. Cannot be reasonably compared.	Non relative parties are 90–120 days after monthly closing.	Accounts payable RMB 42,333	16.61%
Dynamic Electronics (Kunshan) Co., Ltd.	Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Subsidiary	Purchases	RMB 63,719	5.92%	90 days after monthly closing.	Specs of goods purchased are different from others. Cannot be reasonably compared.	Non relative parties are 90–120 days after monthly closing.	Accounts payable RMB 11,771	4.62%
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	Purchases	RMB 134,255	6.04%	90 days after monthly closing.	Specs of goods purchased are different from others. Cannot be reasonably compared.	Non relative parties are 90–120 days after monthly closing.	Accounts payable RMB 70,689	9.56%
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	Sales	RMB 578,469	16.89%	90 days after monthly closing.	Specs of goods sold are different from others. Cannot be reasonably compared.	Non relative parties are 120 days after.	Accounts receivable RMB 42,333	4.05%
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Electronics Co., Ltd. (Seychelles)	Subsidiary	Sales	RMB 2,030,226	59.29%	90 days after monthly closing.	Specs of goods sold are different from others. Cannot be reasonably compared.	Non relative parties are 120 days after.	Accounts receivable RMB 545,030	52.12%

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

Related party transactions with purchases and sales amounts of at least NT$100 million or 20 percent of the paid-in capital

For the Year Ended December 31, 2025

Attachment 4
(In Thousands of Foreign Currency)

Company Name	Related Party	Nature of Relationship	Transaction Details				Abnormal Transaction		Notes/Accounts Payable or Receivable
			Purchase/Sale	Amount	% to Total	Payment/ Collection Term	Unit Price	Payment/ Collection Term	Ending Balance	% to Total
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Subsidiary	Purchases	RMB 258,219	11.62%	90 days after monthly closing.	Specs of goods purchased are different from others. Cannot be reasonably compared.	Non relative parties are 90–120 days after monthly closing.	Accounts payable RMB 34,701	4.69%
Dynamic Electronics Co., Ltd (Seychelles)	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	Purchases	USD 283,378	68.43%	90 days after monthly closing.	Not comparable.	No non-related parties to be compared with.	Accounts payable USD 77,333	56.03%
Dynamic Electronics Co., Ltd. (Seychelles)	Dynamic Electronics (Kunshan) Co., Ltd.	Subsidiary	Purchases	USD 124,948	30.17%	90 days after monthly closing.	Not comparable.	No non-related parties to be compared with.	Accounts payable USD 57,567	41.71%
Dynamic Electronics Co., Ltd. (Seychelles)	Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Subsidiary	Purchases	USD 5,731	1.38%	90 days after monthly closing.	Not comparable.	No non-related parties to be compared with.	Accounts payable USD 3,122	2.26%
Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	Sales	THB 1,184,184	66.46%	90 days after monthly closing.	Specs of goods sold are different from others. Cannot be reasonably compared.	No non-related parties to be compared with.	Accounts receivable THB 154,872	54.65%
Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Dynamic Electronics (Kunshan) Co., Ltd.	Subsidiary	Sales	THB 317,919	17.84%	90 days after monthly closing.	Specs of goods sold are different from others. Cannot be reasonably compared.	No non-related parties to be compared with.	Accounts receivable THB 52,398	18.49%
Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Dynamic Electronics Co., Ltd (Seychelles)	Subsidiary	Sales	THB 186,043	10.44%	90 days after monthly closing.	Specs of goods sold are different from others. Cannot be reasonably compared.	No non-related parties to be compared with.	Accounts receivable THB 75,772	26.74%

English Translation of Parent-Company-Only Financial Statements Originally Issued in Chinese

DYNAMIC HOLDING CO., LTD.

Receivables from related parties of at least NT$100 million or 20 percent of the paid-in capital

As of December 31, 2025

Attachment 5

(In Thousands of Foreign Currency)

Company Name	Related Party	Nature of Relationship	Ending Balance	Turnover Ratio	Overdue
					Amount	Action Taken
Dynamic Electronics (Kunshan) Co., Ltd.	Dynamic Electronics Co., Ltd (Seychelles)	Subsidiary	RMB 406,109
(Note 1)	2.29	$-	-	RMB 146,112	$-
Dynamic Electronics (Kunshan) Co., Ltd.	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	RMB 70,689
(Note 1)	2.57	$-	-	RMB 14,848	$-
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Electronics Co., Ltd (Seychelles)	Subsidiary	RMB 545,030
(Note 1)	4.10	$-	-	RMB 163,815	$-
Dynamic Electronics Co., Ltd. (Huangshi)	Dynamic Electronics (Kunshan) Co., Ltd.	Subsidiary	RMB 42,333
(Note 1)	4.35	$-	-	RMB 40,000	$-
Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Dynamic Electronics Co., Ltd. (Huangshi)	Subsidiary	THB 154,872
(Note 1)	14.54	$-	-	THB 91,217	$-
Dynamic Technology Manufacturing (Thailand) Co., Ltd.	Dynamic Electronics (Kunshan) Co., Ltd.	Subsidiary	THB 52,398
(Note 1)	12.13	$-	-	THB 34,895	$-

Note1: Accounts receivable.

DYNAMIC HOLDING CO., LTD.

STATEMENT OF CASH AND CASH EQUIVALENTS

As of December 31, 2025

(In thousands of New Taiwan Dollars/Foreign Currencies)

Item	Description	Amount	Note
Demand deposits:			Exchange Rate
—TWD		$768,746	USD : NTD=31.430 : 1
—USD	USD 1,646	51,724
Subtotal		820,470
Time deposits:		80,000
Total		$900,470

DYNAMIC HOLDING CO., LTD.

2. STATEMENT OF CHANGES IN INVESTMENT ACCOUNTED FOR UNDER THE EQUITY METHOD

For the Year Ended December 31, 2025

(In thousands of New Taiwan Dollars)

Investee companies	As of January 1, 2025		Additions		Decrease		As of December 31, 2025			Fair Value/Net assets value
	Shares	Amount	Shares	Amount	Shares	Amount	Shares	%	Amount	Unit price (NTD)	Total amount
Dynamic Electronics (Taoyuan) Co., Ltd	367,197,240	$7,600,530	99,877,649	$2,820,829
(Note 1)	-	-	467,074,889	100.00%	$10,421,359	$22.31	$10,421,359	None
CHIANAN TECHNOLOGY CO., LTD.	7	5,530	-	1,109
(Note 2)	-	-	7	70.00%	6,639	948,432	6,639
CHENG CHONG TECHNOLOGY CO., LTD.	7	35,850	-	1,184
(Note 3)	-	-	7	70.00%	37,034	5,545,429	38,818
Total		$7,641,910		$2,823,122		$-			$10,465,032		$10,466,816

Note 1: Including investment gain recognized in the amount of NT$860,484 thousand, exchange differences resulting from translating the financial statements of a foreign operation in the amount of NT$61,090 thousand, and capital increased through changes in ownership interests in subsidiaries in the amount of NT$1,899,255 thousand.
Note 2: Including investment gain recognized in the amount of NT$1,109 thousand.
Note 3: Including investment gain recognized in the amount of NT$1,184 thousand.

DYNAMIC HOLDING CO., LTD.

STATEMENT OF GENERAL AND ADMINISTRATIVE EXPENSES

For the Year Ended December 31, 2025

(In thousands of New Taiwan Dollars)

Item	Amount	Note
Payroll expense	$41,260
Rent expense	2,974
Postage expense	4,846
Insurance expense	1,901
Depreciation	2,153
Amortization	75
Professional service fees	8,120
Others	10,413
Total	$71,742

AI assistant

Dynamic Holding — Audit Report / Information 2025

52377_rns_2026-06-01_e0860eb4-2852-47e5-a0ef-0e3223562961.pdf

DYNAMIC HOLDING CO., LTD.

English Translation of a Report Originally Issued in Chinese

AUDIT REPORT OF INDEPENDENT AUDITORS

Opinion

Basis for Opinion

Key Audit Matters

Revenue Recognition (including investments in subsidiaries)

Provision against inventory (including investments in subsidiaries)

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

Auditors’ Responsibilities for the Audit of the Parent-Company-Only Financial Statements

Notice to Readers

1. History and organization

2. Date and procedures of authorization of financial statements for issue

3. Newly issued or revised standards and interpretations

(A) IFRS 17 "Insurance Contracts"

4. Summary of significant accounting policies

(1) Statement of compliance

(2) Basis of preparation

(3) Foreign currency transactions

(4) Translation of financial statements in foreign currency

Financial asset measured at fair value through profit or loss

(B) Impairment of financial assets

(C) Derecognition of financial assets

(D) Financial liabilities and equity

Classification between liabilities or equity

Equity instruments

Compound instruments

Financial liabilities

Financial liabilities at fair value through profit or loss

Financial liabilities at amortized cost

Derecognition of financial liabilities

(E) Offsetting of financial instruments

(8) Fair value measurement

(11) Leases

Company as a lessee

Company as a lessor

(12) Intangible assets

Deferred tax

6. Contents of significant accounts

(4) Intangible assets

Defined contribution plan

(A) Common stock

(B) Capital surplus

(C) Retained earnings and dividend policies

(b) Dividend policy

(d) Special reserve

(13) Non-operating income and expenses

(A) Interest income

(B) Other income

(16) Earnings per share

7. Related party transactions

12. Others

(1) Categories of financial instruments

Financial assets

Financial liabilities

(2) Financial risk management objectives and policies

(3) Market risk

Foreign currency risk

Interest rate risk

Equity price risk

(4) Liquidity risk management

Non-derivative financial liabilities

(5) Movement schedule of liabilities arising from financing activities

Movement schedule of liabilities for the year ended December 31, 2025:

(6) Fair values of financial instruments

14. Segment information

2. STATEMENT OF CHANGES IN INVESTMENT ACCOUNTED FOR UNDER THE EQUITY METHOD

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Dynamic Holding Audit Report / Information 2025