Stock code: 6414

ENNOCONN CORPORATION AND ITS SUBSIDIARIES

Consolidated Financial Statements and Independent Auditors' Review Report

Nine Months Ended September 30, 2025 and 2024

Address: 3F–6F, No. 10, Jiankang Rd., Zhonghe Dist., New Taipei City Tel: (02)5590-8050

Notice to Reader

For the convenience of readers, this report has been translated into English from the original Chinese version. The English version has not been audited or reviewed by independent auditors. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and consolidated financial statements shall prevail.

TABLE OF CONTENTS
Item	Page
I. Cover II. Table of Contents III. Independent Auditor's Review Report IV. Consolidated Balance Sheet V. Consolidated Statement of Comprehensive Income VI. Consolidated Statement of Changes in Equity VII. Consolidated Statement of Cash Flows VIII. Notes to the Consolidated Financial Statements 1. Formation History 2. Financial Statements Approval Dates and Procedures 3. Adoption of Newly Issued and Revised Regulations and Interpretations 4. Summary of Significant Accounting Policies 5. Significant Accounting Judgments, Estimates and Major Sources of Estimation Uncertainty 6. Explanation of Significant Accounts 7. Related Party Transaction 8. Assets Pledged as Security 9. Material Contingent Liabilities and Unrecognized Contractual Commitments 10. Losses Due to Major Disasters 11. Subsequent Events 12. Others 13. Other Disclosures (1) Information on Significant Transactions (2) Information on Re-Investment (3) Information on Investments in Mainland China 14. Department Information	1 2 3-4 5 6 7 8-9 10 10 10-12 12-17 17-18 18-72 72-76 77 77-78 78 78 78-79 80, 83-103 80, 104-113 80, 114-116 81-82

TABLE OF CONTENTS

Item

Page

I.
Cover
II.
Table of Contents
III.
Independent Auditor's Review Report
IV. Consolidated Balance Sheet
V.
Consolidated Statement of Comprehensive Income
VI. Consolidated Statement of Changes in Equity
VII. Consolidated Statement of Cash Flows
VIII. Notes to the Consolidated Financial Statements
1.
Formation History
2.
Financial Statements Approval Dates and Procedures
3.
Adoption of Newly Issued and Revised Regulations and
Interpretations
4.
Summary of Significant Accounting Policies
5.
Significant Accounting Judgments, Estimates and Major
Sources of Estimation Uncertainty
6.
Explanation of Significant Accounts
7.
Related Party Transaction
8.
Assets Pledged as Security
9.
Material Contingent Liabilities and Unrecognized Contractual
Commitments
10. Losses Due to Major Disasters
11. Subsequent Events
12. Others
13. Other Disclosures
(1) Information on Significant Transactions
(2) Information on Re-Investment
(3) Information on Investments in Mainland China
14. Department Information

1
2
3-4
5
6
7
8-9
10
10
10-12
12-17
17-18
18-72
72-76
77
77-78
78
78
78-79
80, 83-103
80, 104-113
80, 114-116
81-82

Independent Auditors' Review Report

To the Board of Directors of Ennoconn Corporation:

Preface

The consolidated balance sheets of Ennoconn Corporation and its subsidiaries as of September 30, 2025 and 2024, and the consolidated statements of comprehensive income for the periods from July 1 to September 30, 2025 and 2024, and, as well as the consolidated statements of changes in equity and cash flows for the nine months ended September 30, 2025 and 2024, and notes to consolidated financial statements (including summary of significant accounting policies), have been reviewed by us. Management is responsible for the preparation and fair presentation of the Consolidated Financial Statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, "Interim Financial Reporting," as endorsed by the Financial Supervisory Commission. The Certified Public Accountant's responsibility is to express a conclusion on the Consolidated Financial Statements based on the review.

Scope

Except as explained in the basis for qualified conclusion paragraph, we conducted our reviews in accordance with Statement of Auditing Standards 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A review of the consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable the certified public accountant to obtain assurance that the Certified Public Accountant would be aware of all significant matters that might be identified in an audit. Accordingly, a review does not provide a basis for expressing an audit opinion.

Basis for Conclusions

As stated in Note 4(2) to the consolidated financial statements, the financial statements of certain non-significant subsidiaries included in the consolidated financial statements were not reviewed by independent accountants. As of September 30, 2025 and 2024, the total assets of these subsidiaries were NT$5,807,918 thousand and NT$18,875,052 thousand, representing 3.73% and 13.27% of the consolidated total assets; total liabilities were NT$3,039,394 thousand and NT$8,479,599 thousand, representing 3.13% and 9.45% of the consolidated total liabilities; for the three months and nine months ended September 30, 2024 and 2023, the comprehensive income (loss) of these subsidiaries were NT$(636) thousand, NT$691,832 thousand, NT$(386,420) thousand and NT$191,692 thousand, representing (0.02)%, 38.39%, (6.38)% and 3.44% of the consolidated comprehensive income, respectively.

Apart from what was mentioned above, as described in Note 6(7), the investments accounted for using equity method by Ennoconn Corporation and its subsidiaries amounted to NT$601,905 thousand and NT$655,621 thousand as of September 30, 2025 and 2024; and the share of profit of associates accounted for using equity method amounted to NT$(426) thousand, NT$98 thousand, NT$(31,217) thousand and NT$2,861 thousand for the three months and nine

months ended September 30, 2025 and 2024, respectively, were recognized based on the financial statements which were not reviewed by independent accountants.

Qualified Opinion

Based on our reviews, except for the adjustments, if any, as might have been determined to be necessary had the financial statements of certain non-significant subsidiaries and investments accounted for using equity method been reviewed by independent accountants, nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of Ennoconn Corporation and its subsidiaries as of September 30, 2025 and 2024, and their consolidated financial performance for the periods from July 1 to September 30, 2025, and from January 1 to September 30, 2025 and 2024, and their consolidated cash flows for the nine months ended September 30, 2025 and 2024 in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34 "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission.

Matters for Emphasis

As stated in Note 6(8) to the consolidated financial statements, Ennoconn Corporation and its subsidiaries acquired 59.44% of the equity interest in KATEK SE and its subsidiaries in February 2024. As the valuation of the identifiable net assets acquired in the business combination was completed in the first quarter of 2025, the original accounting treatment and provisional amounts as of the acquisition date have been adjusted in accordance with the purchase price allocation report, and the comparative period information has been retrospectively restated. The review conclusion is not modified by the certified public accountant in respect of this matter.

KPMG Taiwan

CPA:

Financial Supervisory Financial Supervisory Commission Commission Approval Approval Letter No. 1040003949 Document: : Securities and Futures Commission Approval Letter No. 0920122026 November 13, 2025

Notice to Reader

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED BALANCE SHEET

September 30, 2025, December 31 and September 30, 2024

Unit: NT$ thousand

Asset Current Assets: 1100 Cash and Cash Equivalents (Notes 6(1) and (28)) 1110 Financial Assets Measured at Fair Value through Profit or Loss - Current (Notes 6(2) and (28)) 1136 Financial Assets Measured at Amortized Cost - Current (Note 8) 1140 Contract Assets - Current (Note 6(25)) 1150 Net Notes Receivable (Notes 6(4) and (25)) 1172 Net Accounts Receivable (Notes 6(4), (25) and 8) 1180 Net Accounts Receivable - Related Parties (Notes 6(4), (25) and 7) 130X Inventories (Notes 6(5) and 8) 1470 Other Current Assets (Notes 6(10), (15) and 8) 11XX Total Current Assets Non-Current Assets: 1510 Financial Assets Measured at Fair Value through Profit or Loss - Non-Current (Note 6(2) and (28)) 1520 Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current (Notes 6(3) and (28)) 1550 Investments Accounted for Using Equity Method (Note 6(7)) 1600 Property, Plant and Equipment (Notes 6(12) and 8) 1755 Right-of-Use Assets (Note 6(14)) 1760 Net Investment Property (Note 8) 1805 Goodwill (Note 6(13)) 1821 Other Intangible Assets (Note 6(13)) 1840 Deferred Income Tax Assets 1960 Prepaid Investment 1990 Other Non-Current Assets (Notes 6(10), (15) and 8) 15XX Total Non-Current Assets 1XXX Total Assets	2025.9.30	2024.12.31	2024.9.30 (Restated) Amount % 20,479,592 14 108,270 - 249,404 - 13,353,874 9 58,300 - 22,191,841 16 239,222 - 30,187,605 21 5,141,704 4 92,009,812 64 2,429,449 2 1,531,055 1 655,621 - 11,253,369 8 6,515,824 5 49,514 - 16,366,183 11 7,558,164 5 2,808,770 2 552,936 - 1,057,438 2 50,778,323 36 142,788,135 100 Liabilities and Equity Current Liabilities: 2100 Short-Term Borrowings (Notes 6(16) and (28)) 2120 Financial Liabilities Measured at Fair Value through Profit or Loss - Current (Notes 6(2) and (28)) 2130 Contract Liabilities - Current (Note 6(25)) 2150 Notes Payable (Note 6(28)) 2160 Notes Payable - Related Parties (Notes 6(28) and 7) 2170 Accounts Payable (Note 6(28)) 2180 Accounts Payable - Related Parties (Notes 6(28) and 7) 2200 Other Payables (Including Related Parties) (Note 6(28)) 2230 Current Income Tax Liabilities 2250 Provisions for Liabilities - Current (Notes 6(10) and (20)) 2280 Lease Liabilities - Current (Notes 6(19) and (28)) 2321 Corporate Bonds Due within One Year or One Operating Cycle, or Subject to Put Options (Notes 6(18) and (28)) 2322 Long-Term Liabilities Due within One Year or One Operating Cycle (Note 6(17)) 2399 Other Current Liabilities 21XX Total Current Liabilities Non-Current Liabilities: 2530 Corporate Bonds Payable (Notes 6(18) and (28)) 2540 Long-Term Borrowings (Notes 6(17) and (28)) 2550 Provisions for Liabilities - Non-Current (Note 6(20)) 2570 Deferred Income Tax Liabilities 2580 Lease Liabilities - Non-Current (Notes 6(19) and (28)) 2640 Net Defined Benefit Liability - Non-Current 2670 Other Non-Current Liabilities 25XX Total Non-Current Liabilities 2XXX Total Liabilities Equity Attributable to Owners of Parent Company (Note 6(23)): 3110 Share Capital 3200 Capital Surplus Retained Earnings 3310 Legal Reserve 3320 Special Reserve 3350 Undistributed Earnings 3300 Subtotal Retained Earnings 3490 Other Equity 31XX Subtotal Equity Attributable to Owners of the Parent Company 36XX Non-Controlling Interests (Notes 6(11) and (22)) 3XXX Total Equity Total Liabilities and Equity	2025.9.30	2024.12.31	2024.9.30 (Restated)
	Amount % $ 22,411,742 15 88,177 - 299,682 - 14,301,106 9 116,085 - 24,138,272 15 379,261 - 30,271,249 19 7,695,130 6 99,700,704 64 3,574,127 2 850,981 1 601,905 - 12,347,489 8 6,103,466 4 223,426 - 16,407,683 11 7,931,701 5 2,937,857 2 31,522 - 5,199,896 3 56,210,053 36 155,910,757 100	Amount % 27,891,962 19 66,781 - 211,031 - 13,055,333 9 105,330 - 22,002,867 15 78,159 - 28,078,329 19 5,476,506 4 96,966,298 66 2,279,247 2 1,163,940 1 624,262 - 11,475,376 8 6,617,404 4 49,812 - 16,332,299 11 7,517,223 5 2,861,502 2 58,755 - 1,062,925 1 50,042,745 34 147,009,043 100		Amount % $ 12,412,161 8 447 - 21,204,189 14 1,784,136 1 2,264 - 22,877,185 15 93,979 - 5,975,390 4 930,865 1 2,601,508 2 1,644,277 1 4,770,592 3 3,717,072 2 670,168 - 78,684,233 51 - - 9,815,667 7 955,012 - 552,291 - 5,167,417 3 726,094 - 1,069,484 1 18,285,965 11 96,970,198 62 1,375,403 1 15,929,336 10 1,652,323 1 607,389 - 6,244,115 4 8,503,827 5 (1,176,620) (1)	Amount % 14,029,464 10 - - 15,285,228 10 1,916,875 1 9,008 - 21,602,049 15 82,993 - 5,713,663 4 1,455,375 1 1,967,893 1 1,672,853 1 - - 2,379,593 2 315,043 - 66,430,037 45 6,860,500 5 11,021,720 7 584,745 - 648,155 - 5,556,381 4 692,929 - 949,106 1 26,313,536 17 92,743,573 62 1,375,372 1 15,663,929 11 1,380,526 1 1,039,929 1 5,418,318 4 7,838,773 6 (607,389) -	Amount % 13,296,789 9 - - 13,803,829 10 2,089,583 1 19,562 - 20,036,745 14 53,917 - 5,340,061 4 1,191,019 1 1,791,380 1 2,615,984 2 50,423 - 2,236,361 3 728,797 1 63,254,450 46 6,811,798 5 12,049,480 8 569,795 - 942,796 - 4,631,066 3 723,009 - 1,194,224 1 26,922,168 17 90,176,618 63 1,373,946 1 15,617,980 11 1,380,526 1 1,039,929 1 4,501,994 3 6,922,449 5 (445,460) -
				24,631,946 15 34,308,613 23 58,940,559 38 155,910,757 100	24,270,685 18 29,994,785 20 54,265,470 38 147,009,043 100	23,468,915 17 29,142,602 20 52,611,517 37 142,788,135 100

Chairman: Fu-Chuan Chu

(Please refer to the notes to the consolidated financial statements attached) Managerial Officer: Neng-Chi Tsai

Accounting Supervisor: Tsung-Hsien Chuang

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Nine Months Ended September 30, 2025 and 2024

4100 Net Operating Revenue (Notes 6(25) and 7) 5110 Operating Costs (Notes 6(5), (12), (13), (14), (21), (26) and 7) 5900 Gross Profit Operating Expenses (Notes 6(5), (12), (13), (14), (21) and (26)): 6100 Selling Expenses 6200 Management Expenses 6300 Research and Development Expenses 6450 Expected Credit Losses 6000 Total Operating Expenses 6900 Net Operating Income Non-Operating Revenue and Expenses (Notes 6(7), (10) and (27)): 7100 Interest Income 7190 Other Income 7020 Other Gains and Losses 7050 Financial Cost 7060 Share of Profit or Loss of Associates Accounted for Using Equity Method 7000 Total Non-Operating Revenue and Expenses 7900 Profit before Tax 7950 Less: Income Tax Expense (Note 6(22)) 8000 Net Profit from Continuing Operations for the Current Period 8100 Profit or Loss from Discontinued Operations (Note 12(2)) 8200 Net Profit for the Period Other Comprehensive Income: 8310 Items that Will not be Reclassified to Profit or Loss 8311 Remeasurement of Defined Benefit Plan 8316 Unrealized Gains or Losses on Equity Instrument Investments Measured at Fair Value through Other Comprehensive Income 8320 Share of Other Comprehensive Income of Associates Accounted for Using Equity Method (Note 6(7)) 8349 Less: Income Tax Relating to Items that May Not Be Reclassified (Note 6(22)) Total Items Not Reclassified to Profit or Loss 8360 Items That May Be Reclassified Subsequently to Profit or Loss 8361 Exchange Differences on Translation of Foreign Financial Statements 8380 Share of Other Comprehensive Income of Associates Accounted for Using Equity Method (Note 6(7)) 8399 Less: Income Tax Relating to Items that May be Reclassified (Note 6(22)) Total Items That May Be Reclassified Subsequently to Profit or Loss 8300 Other Comprehensive Income for the Fiscal Year 8500 Total Comprehensive Income for the Period Net Profit for the Period Attributable to: 8610 Parent Company 8620 Non-Controlling Interests Total Comprehensive Income Attributable to: 8710 Parent Company 8720 Non-Controlling Interests 9750 Basic Earnings per Share (NT$) (Note 6(24)) 9850 Diluted Earnings per Share (NT$) (Note 6(24))	July to September 2025 Amount % $ 33,617,458 100 26,327,081 78 7,290,377 22 955,881 3 1,879,029 6 3,032,410 9 136,899 - 6,004,219 18 1,286,158 4 158,666 - 23,034 - 1,497,055 4 (309,789) - 249 - 1,369,215 4 2,655,373 8 454,559 1 2,200,814 7 - - 2,200,814 7 1,272 - (14,127) - - - (425) - (12,430) - 1,696,491 5 (675) - 24,565 - 1,671,251 5 1,658,821 5 $ 3,859,635 12 950,713 3 1,250,101 4 $ 2,200,814 7 1,746,252 6 2,113,383 6 $ 3,859,635 12 $ 6.91	July to September 2024 Amount % 37,712,210 100 30,048,907 80 7,663,303 20 1,043,132 3 2,011,321 5 2,814,830 7 79,831 - 5,949,114 15 1,714,189 5 85,348 - 11,103 - 817,115 2 (446,677) (1) 431 - 467,320 1 2,181,509 6 476,365 1 1,705,144 5 - - 1,705,144 5 27 - (95,233) - - - - - (95,206) - 201,349 1 (333) - 8,937 - 192,079 1 96,873 1 1,802,017 6 690,668 2 1,014,476 3 1,705,144 5 450,818 2 1,351,199 4 1,802,017 6 5.03	Unit: Nine Months Ended September30,2025 Amount % $ 102,776,263 100 81,750,707 79 21,025,556 21 3,191,216 3 5,839,951 6 9,143,298 9 311,589 - 18,486,054 18 2,539,502 3 332,091 - 65,512 - 5,925,609 5 (995,217) (1) (25,976) - 5,302,019 4 7,841,521 7 1,444,656 1 6,396,865 6 - - 6,396,865 6 2,048 - (63,793) - - - (1,177) - (60,568) - (319,515) - (5,241) - (49,024) - (275,732) - (336,300) - $ 6,060,565 6 2,343,043 2 4,053,822 4 $ 6,396,865 6 1,773,808 2 4,286,757 4 $ 6,060,565 6 17.04	NT$ thousand Nine Months Ended September30,2024 Amount % 106,750,318 100 85,695,339 80 21,054,979 20 3,093,578 3 5,555,000 5 8,356,948 8 206,854 - 17,212,380 16 3,842,599 4 407,150 - 63,225 - 2,492,334 2 (1,224,140) (1) (2,476) - 1,736,093 1 5,578,692 5 1,314,418 1 4,264,274 4 7,909 - 4,272,183 4 65 - (176,306) - 518 - (1,915) - (173,808) - 1,502,360 1 4,819 - 31,835 - 1,475,344 1 1,301,536 1 5,573,719 5 1,828,636 2 2,443,547 2 4,272,183 4 2,396,110 2 3,177,609 3 5,573,719 5 13.39 11.96
	$ 6.14	4.53	15.14

(Please refer to the notes to the consolidated financial statements attached)

Chairman: Fu-Chuan Chu

Managerial Officer: Neng-Chi Tsai

Accounting Supervisor: Tsung-Hsien Chuang

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Nine Months Ended September 30, 2025 and 2024

Unit: NT$ thousand

			Equity Attributable to O	Equity Attributable to O	wners of the Parent	Company				Non- Controlling Interests	Total Equity
Share Capital	CapitalSurplus		Retained	Earnings			Other Equity Items		Total Equity Attributable to Owners of the Parent Company
						Exchange Differences on Translation of Foreign Financial Statements	Unrealized Gain or Loss on Financial Assets Measured at Fair Value through Other Comprehensive Income	Total
		Legal Reserve	Special Reserve	Undistributed Earnings	Total
$ 1,319,999 - - - - - - - - - 53,947 - -	14,940,752 - - - - - - - 313 ( 359,700 ) 1,036,615 - -	1,161,514 - - - 219,012 - - - - - - - -	905,934 - - - - 133,995 - - - - - - -	4,612,432 1,828,636 19 1,828,655 ( 219,012 ) ( 133,995 ) ( 1,559,072 ) - - - - ( 27,014 ) -	6,679,880 1,828,636 19 1,828,655 - - ( 1,559,072 ) - - - - ( 27,014 ) -	( 1,081,452 ) - 753,464 753,464 - - - - - - - - -	41,523 - ( 186,009 ) ( 186,009 ) - - - - - - - 27,014 -	( 1,039,929 ) - 567,455 567,455 - - - - - - - 27,014 -	21,900,702 1,828,636 567,474 2,396,110 - - ( 1,559,072 ) - 313 ( 359,700 ) 1,090,562 - -	27,777,256 2,443,547 734,062 3,177,609 - - - ( 1,701,127 ) - 359,700 - - (470,836 )	49,677,958 4,272,183 1,301,536 5,573,719 - - ( 1,559,072 ) ( 1,701,127 ) 313 - 1,090,562 - (470,836 )
$ 1,373,946	15,617,980	1,380,526	1,039,929	4,501,994	6,922,449	( 327,988 )	(117,472)	(445,460 )	23,468,915	29,142,602	52,611,517
$ 1,375,372 - -	15,663,929 - -	1,380,526 - -	1,039,929 - -	5,418,318 2,343,043 590	7,838,773 2,343,043 590	( 218,910 ) - ( 533,127 )	( 388,479 ) - ( 36,698 )	( 607,389 ) - ( 569,825 )	24,270,685 2,343,043 ( 569,235 )	29,994,785 4,053,822 232,935	54,265,470 6,396,865 ( 336,300 )
-	-	-	-	2,343,633	2,343,633	( 533,127 )	( 36,698 )	( 569,825 )	1,773,808	4,286,757	6,060,565
- - - - - - - 31 - -	- - - - ( 3,352 ) ( 12,998 ) 281,199 558 - -	271,797 - - - - - - - - -	- ( 432,540 ) - - - - - - - -	( 271,797 ) 432,540 ( 1,677,985 ) - - - - - ( 594 ) -	- - ( 1,677,985 ) - - - - - ( 594 ) -	- - - - - - - - - -	- - - - - - - - 594 -	- - - - - - - - 594 -	- - ( 1,677,985 ) - ( 3,352 ) ( 12,998 ) 281,199 589 - -	- - - ( 1,871,084 ) - - ( 281,199 ) - - 2,179,354	- - ( 1,677,985 ) ( 1,871,084 ) ( 3,352 ) ( 12,998 ) - 589 - 2,179,354
$ 1,375,403	15,929,336	1,652,323	607,389	6,244,115	8,503,827	( 752,037 )	(424,583 )	(1,176,620 )	24,631,946	34,308,613	58,940,559

(Please refer to the notes to the consolidated financial statements attached)

Chairman: Fu-Chuan Chu

Managerial Officer: Neng-Chi Tsai

Accounting Supervisor: Tsung-Hsien Chuang

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2025 and 2024

Cash Flows From Operating Activities: Profit Before Tax from Continuing Operations Profit Before Tax from Discontinued Operations Profit Before Tax for the Period Adjustment for: Income and Expense Items: Depreciation Expense Amortization Expense Expected Credit Losses Net (Gains) Losses on Financial Assets and Liabilities Measured at Fair Value through Profit or Loss Interest Expense Interest Income Dividend Revenue Share-based Compensation Expense Share of Profit or Loss of Associates Accounted for Using Equity Method Losses on Disposal and Retirement of Property, Plant and Equipment Disposal of Interests in Subsidiaries Gain from Price Recovery of Inventory Loss on Inventory Write-off Gain on Reversal of Onerous Contracts Others Total Revenue Expenses and Losses Changes in Assets/Liabilities Related to Operating Activities: Contract Assets Notes and Accounts Receivable Inventories Other Current Assets Other Assets Contract Liabilities Notes Payable (Including Related Parties) Accounts Payable (Including Related Parties) Other Payables Provision for Liabilities Other Current Liabilities Other Liabilities Total Adjustments Cash Flows from Operations Interest Received Dividends Received Interest Paid Income Taxes Paid Net Cash Flows from Operating Activities	Unit: NT$ thousand Nine Months Ended September 30, 2025 Nine Months Ended September 30, 2024 $ 7,841,521 5,578,692 - 7,909 7,841,521 5,586,601 2,243,981 2,300,280 1,001,431 1,095,957 311,589 206,854 ( 1,519,505 ) ( 533,588 ) 995,217 1,224,140 ( 332,091 ) ( 407,150 ) ( 52,264 ) ( 50,639 ) 50,021 30,429 25,976 2,476 44,686 32,234 ( 3,217,456 ) ( 197,861 ) ( 43,180 ) ( 368,897 ) 193,482 83,846 ( 102,244 ) - 80,616 ( 38,279 ) ( 319,741 ) 3,379,802 ( 1,112,922 ) 1,547,052 ( 3,091,091 ) 443,281 ( 2,300,779 ) ( 377,221 ) ( 1,349,551 ) 1,319,007 ( 2,406 ) ( 106,691 ) 5,906,909 600,826 ( 144,732 ) 329,733 1,702,553 ( 3,239,127 ) ( 145,754 ) ( 898,641 ) ( 407,706 ) ( 598,619 ) 243,247 ( 585,317 ) ( 16,116 ) 169,373 ( 1,038,089 ) 1,983,458 6,803,432 7,570,059 269,293 350,292 88,440 67,604 ( 858,713 ) ( 968,109 ) ( 1,988,932 ) ( 1,906,621 ) 4,313,520 5,113,225	Unit: NT$ thousand Nine Months Ended September 30, 2025 Nine Months Ended September 30, 2024 $ 7,841,521 5,578,692 - 7,909 7,841,521 5,586,601 2,243,981 2,300,280 1,001,431 1,095,957 311,589 206,854 ( 1,519,505 ) ( 533,588 ) 995,217 1,224,140 ( 332,091 ) ( 407,150 ) ( 52,264 ) ( 50,639 ) 50,021 30,429 25,976 2,476 44,686 32,234 ( 3,217,456 ) ( 197,861 ) ( 43,180 ) ( 368,897 ) 193,482 83,846 ( 102,244 ) - 80,616 ( 38,279 ) ( 319,741 ) 3,379,802 ( 1,112,922 ) 1,547,052 ( 3,091,091 ) 443,281 ( 2,300,779 ) ( 377,221 ) ( 1,349,551 ) 1,319,007 ( 2,406 ) ( 106,691 ) 5,906,909 600,826 ( 144,732 ) 329,733 1,702,553 ( 3,239,127 ) ( 145,754 ) ( 898,641 ) ( 407,706 ) ( 598,619 ) 243,247 ( 585,317 ) ( 16,116 ) 169,373 ( 1,038,089 ) 1,983,458 6,803,432 7,570,059 269,293 350,292 88,440 67,604 ( 858,713 ) ( 968,109 ) ( 1,988,932 ) ( 1,906,621 ) 4,313,520 5,113,225
	$ 7,841,521 -	5,578,692 7,909
	7,841,521 2,243,981 1,001,431 311,589 ( 1,519,505 ) 995,217 ( 332,091 ) ( 52,264 ) 50,021 25,976 44,686 ( 3,217,456 ) ( 43,180 ) 193,482 ( 102,244 ) 80,616	5,586,601 2,300,280 1,095,957 206,854 ( 533,588 ) 1,224,140 ( 407,150 ) ( 50,639 ) 30,429 2,476 32,234 ( 197,861 ) ( 368,897 ) 83,846 - ( 38,279 )
	( 319,741 )	3,379,802
	( 1,112,922 ) ( 3,091,091 ) ( 2,300,779 ) ( 1,349,551 ) ( 2,406 ) 5,906,909 ( 144,732 ) 1,702,553 ( 145,754 ) ( 407,706 ) 243,247 ( 16,116 )	1,547,052 443,281 ( 377,221 ) 1,319,007 ( 106,691 ) 600,826 329,733 ( 3,239,127 ) ( 898,641 ) ( 598,619 ) ( 585,317 ) 169,373
	( 1,038,089 )	1,983,458
	6,803,432	7,570,059
	269,293 88,440 ( 858,713 ) ( 1,988,932 )	350,292 67,604 ( 968,109 ) ( 1,906,621 )
	4,313,520	5,113,225

(Please refer to the notes to the consolidated financial statements attached)

Chairman: Fu-Chuan Chu

Managerial Officer: Accounting Supervisor: Neng-Chi Tsai Tsung-Hsien Chuang

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS (Continued) Nine Months Ended September 30, 2025 and 2024

Cash Flows from Investing Activities: Acquisition of Financial Assets Measured at Fair Value through Other Comprehensive Income Disposal of Financial Assets Measured at Fair Value through Other Comprehensive Income Redemption of Financial Assets Measured at Fair Value through Other Comprehensive Profit or Loss Obtain Financial Assets Measured at Amortized Cost Dispose of Financial Assets Measured at Amortized Cost Obtain Financial Assets Measured at Fair Value through Profit or Loss Dispose of Financial Assets Measured at Fair Value through Profit or Loss Redemption of Financial Assets Measured at Fair Value through Profit or Loss Acquisition of Investments Accounted for Using Equity Method Prepaid Investment Acquisition of Subsidiaries (Net of Cash Acquired) Disposal of Subsidiaries Disposal of Non-Current Assets Held for Sale Acquisition of Property, Plant and Equipment Disposal of Property, Plant and Equipment Acquisition of Intangible Assets Disposal of Intangible Assets Obtain Right-of-Use Assets Other Non-Current Assets Net Cash Outflow from Investing Activities Cash Flows from Financing Activities: Short-Term Borrowings Repayment of Convertible Corporate Bonds Borrowing of Long-Term Loans Repayment of Long-Term Loans Repayment of the Principal Portion of Lease Liabilities Distribution of Cash Dividends Payment of Cash Dividends to Non-controlling Interests Change in Non-Controlling Interests Net Cash Outflow from Financing Activities Effect of Exchange Rate Changes on Cash and Cash Equivalents Net Decrease in Cash and Cash Equivalents for the Period Beginning Balance of Cash and Cash Equivalents Ending Balance of Cash and Cash Equivalents	Unit: NT$ thousand Nine Months Ended September 30, 2025 Nine Months Ended September 30, 2024 - ( 37,257 ) 3,766 - 203,318 - ( 89,959 ) ( 24,457 ) 1,200 34,545 ( 74,119 ) ( 136,202 ) 249,472 20,727 57,696 7,811 ( 11,395 ) ( 27,181 ) ( 23,448 ) ( 551,354 ) 73,656 ( 3,546,134 ) 907,702 1,110,951 - 588,899 ( 2,182,332 ) ( 2,287,651 ) 28,483 127,710 ( 1,448,617 ) ( 1,095,847 ) 51,285 1,468 ( 26,001 ) ( 18,302 ) ( 163,361 ) ( 86,882 ) ( 2,442,654 ) ( 5,919,156 ) ( 2,981,472 ) ( 7,914,667 ) - ( 300 ) 900,000 11,405,992 ( 59,067 ) ( 52,703 ) ( 1,110,959 ) ( 1,303,561 ) ( 1,677,985 ) ( 1,559,072 ) ( 1,820,944 ) ( 1,683,423 ) ( 178,297 ) ( 2,296,409 ) ( 6,928,724 ) ( 3,404,143 ) ( 422,362 ) 628,712 ( 5,480,220 ) ( 3,581,362 ) 27,891,962 24,060,954 $ 22,411,742 $ 20,479,592	Unit: NT$ thousand Nine Months Ended September 30, 2025 Nine Months Ended September 30, 2024 - ( 37,257 ) 3,766 - 203,318 - ( 89,959 ) ( 24,457 ) 1,200 34,545 ( 74,119 ) ( 136,202 ) 249,472 20,727 57,696 7,811 ( 11,395 ) ( 27,181 ) ( 23,448 ) ( 551,354 ) 73,656 ( 3,546,134 ) 907,702 1,110,951 - 588,899 ( 2,182,332 ) ( 2,287,651 ) 28,483 127,710 ( 1,448,617 ) ( 1,095,847 ) 51,285 1,468 ( 26,001 ) ( 18,302 ) ( 163,361 ) ( 86,882 ) ( 2,442,654 ) ( 5,919,156 ) ( 2,981,472 ) ( 7,914,667 ) - ( 300 ) 900,000 11,405,992 ( 59,067 ) ( 52,703 ) ( 1,110,959 ) ( 1,303,561 ) ( 1,677,985 ) ( 1,559,072 ) ( 1,820,944 ) ( 1,683,423 ) ( 178,297 ) ( 2,296,409 ) ( 6,928,724 ) ( 3,404,143 ) ( 422,362 ) 628,712 ( 5,480,220 ) ( 3,581,362 ) 27,891,962 24,060,954 $ 22,411,742 $ 20,479,592
	- 3,766 203,318 ( 89,959 ) 1,200 ( 74,119 ) 249,472 57,696 ( 11,395 ) ( 23,448 ) 73,656 907,702 - ( 2,182,332 ) 28,483 ( 1,448,617 ) 51,285 ( 26,001 ) ( 163,361 )	( 37,257 ) - - ( 24,457 ) 34,545 ( 136,202 ) 20,727 7,811 ( 27,181 ) ( 551,354 ) ( 3,546,134 ) 1,110,951 588,899 ( 2,287,651 ) 127,710 ( 1,095,847 ) 1,468 ( 18,302 ) ( 86,882 )
	( 2,442,654 )	( 5,919,156 )
	( 2,981,472 ) - 900,000 ( 59,067 ) ( 1,110,959 ) ( 1,677,985 ) ( 1,820,944 ) ( 178,297 )	( 7,914,667 ) ( 300 ) 11,405,992 ( 52,703 ) ( 1,303,561 ) ( 1,559,072 ) ( 1,683,423 ) ( 2,296,409 )
	( 6,928,724 )	( 3,404,143 )
	( 422,362 ) ( 5,480,220 ) 27,891,962	628,712 ( 3,581,362 ) 24,060,954
	$ 22,411,742	$ 20,479,592

(Please refer to the notes to the consolidated financial statements attached)

Chairman: Fu-Chuan Chu

Managerial Officer: Accounting Supervisor: Neng-Chi Tsai Tsung-Hsien Chuang

ENNOCONN CORPORATION AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Nine Months Ended September 30, 2025 and 2024 (Unless otherwise specified, all amounts are in NT$ thousand)

1. Formation History

Ennoconn Corporation ("the Company") was established on July 12, 1999 after approval from the Ministry of Economic Affairs, and registered at 3F-6F, No. 10, Jiankang Road, Zhonghe District, New Taipei City. The Company and its subsidiaries (hereinafter collectively referred to as the “Consolidated Company”) are primarily engaged in the manufacturing and sale of industrial computers and IoT equipment; smart manufacturing system integration; artificial intelligence and information software development services; data processing and cloud computing services; the design and manufacturing of electronic components; as well as international trading and the import and export of telecommunications radio-frequency equipment.

The Company's initial public offering was conducted on November 21, 2012. On December 18 of the same year, its emerging stocks were traded at Taipei Exchange (TPEx) and its stocks were listed at the Taiwan Stock Exchange Corporation on March 28, 2014.

2. Financial Statements Approval Dates and Procedures

These consolidated financial statements were approved and authorized for issuance by the Board of Directors on November 13, 2025.

3. Adoption of Newly Issued and Revised Regulations and Interpretations

(1) The Impact Of The International Financial Reporting Standards ("IFRSs") Endorsed By The Financial Supervisory Commission, R.O.C. ("FSC") Which Have Already Been Adopted The Consolidated Company has adopted the following newly amended International Financial Reporting Standards from January 1, 2025, which have not caused significant impact on the consolidated financial statements.
Amendments to IAS 21 "Lack of Exchangeability"
(2) Effect Of Not Adopting IFRSs Recognized By The FSC

The Consolidated Company has assessed that the following new amendments to International Financial Reporting Standards effective from January 1, 2026 will not have significant impact on the consolidated financial statements.

IFRS 17 "Insurance Contracts", including the amendment to IFRS
Amendments to IFRS 9 and IFRS 7 “Amendments to Classification and Measurement of Financial Instruments”
Annual Improvements to IFRS Standards

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Amendments to IFRS 9 and IFRS 7 "Contracts for Renewable Electricity"
(3) The Impact Of IFRSs Issued By The IASB But Not Yet Endorsed By The FSC

The International Accounting Standards Board has issued and amended standards and interpretations that have not yet been endorsed by the Financial Supervisory Commission, which may be relevant to the Consolidated Company as follows:

Newly Issued or Amended Standards IFRS 18 "Presentation and Disclosure in Financial Statements"	Main Amendments
	The new standard introduces three categories of income and expenses, two subtotals in the income statement, and a single note on management performance measures. These three amendments and enhanced guidance on how to disaggregate information in financial statements lay the foundation for providing better and more consistent information for users and will affect all companies. • More structured income statement: Under current standards, companies use different formats to present their operating results, making it difficult for investors to compare financial performance between different companies. The new standard adopts a more structured income statement, introducing a newly defined subtotal of "operating profit" and requiring all income and expenses to be classified into three new distinct categories based on the Company's main operating activities. • Management Performance Measures (MPM): The new standard introduces the definition of management performance measures and requires companies to explain, in a single note to the financial statements, why each measure provides useful information, how it is calculated, and how it reconciles with amounts recognized under IFRS standards.

Newly Issued or
Amended
Standards
IFRS 18
"Presentation and
Disclosure in
Financial
Statements"

Main Amendments

The new standard introduces three categories of income
and expenses, two subtotals in the income statement,
and a single note on management performance
measures. These three amendments and enhanced
guidance on how to disaggregate information in
financial statements lay the foundation for providing
better and more consistent information for users and
will affect all companies.
• More structured income statement: Under current
standards, companies use different formats to present
their operating results, making it difficult for investors
to compare financial performance between different
companies. The new standard adopts a more
structured income statement, introducing a newly
defined subtotal of "operating profit" and requiring all
income and expenses to be classified into three new
distinct categories based on the Company's main
operating activities.
• Management Performance Measures (MPM): The new
standard introduces the definition of management
performance measures and requires companies to
explain, in a single note to the financial statements,
why each measure provides useful information, how it
is calculated, and how it reconciles with amounts
recognized under IFRS standards.

Effective Date Issued by the International Accounting Standards Board (IASB) January 1, 2027

More disaggregated information: The new standard includes guidance on how companies should enhance the grouping of information in financial statements. This includes guidance on whether information should be included in the primary financial statements or further disaggregated in the notes.

The Consolidated Company is currently evaluating the impact of the above standards and interpretations on its financial position and operating results, and will disclose the relevant impacts upon completion of the evaluation.

The Consolidated Company expects the following unapproved new standards and amendments will not have significant impact on the consolidated financial statements:

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”
Amendments to IFRS 19 “Subsidiaries without Public Accountability: Disclosures” and IFRS 19

4. Summary of Significant Accounting Policies

(1) Statement Of Compliance

These consolidated financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers (hereinafter referred to as "the Regulations") and IAS 34 "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission (FSC). These consolidated financial statements do not include all the disclosures required for full annual consolidated financial statements prepared in accordance with the International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations and SIC Interpretations endorsed and issued into effect by the FSC (hereinafter referred to as "IFRS endorsed by the FSC").

Except as described below, the significant accounting policies adopted in these consolidated financial statements are consistent with those in the 2024 consolidated financial statements. For related information, please refer to Note 4 of the 2024 consolidated financial statements.

(2) Merger Fundamentals
a. Subsidiaries Included in the Consolidated Financial Statements

The subsidiaries included in these consolidated financial statements are:

Name of Investor The Company The Company The Company The Company and EIH The Company EIH The Company and Ennowell International Innovative Systems	Subsidiary Name Innovative Systems Integration Limited (Innovative Systems) Ennoconn International Investment Co., Ltd. (Ennoconn International) Ennoconn Investment Holdings Co., Ltd (EIH) AIS Cayman Technology (AIS Cayman) Ennoconn Solutions Singapore Pte. Ltd. (ESS) Ennoconn Hungary KFT CASwell Inc. and its Subsidiaries (CASwell and its Subsidiaries) Nanjing Asiatek Inc. (Nanjing Asiatek)	Business Nature Professional investment Professional investment Professional investment Professional investment Cloud-based Artificial Intelligence Services Manufacturing and marketing of industrial computers Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Engaging in research, development, and sales of software and hardware products, as well as providing installation, debugging, and technical consulting services.	Percentage of Share	Percentage of Share	s Held 2024.9.30 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 31.70% 100.00%	Explanation
			2025.9.30 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 32.50% 100.00%	2024.12.31 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 31.70% 100.00%
						Note 1

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Name of Investor Innovative Systems Innovative Systems Innovative Systems Innovative Systems Ennoconn (Suzhou) Ennoconn (Suzhou) Ennoconn (Suzhou) Ennoconn (Suzhou) Ennoconn (Suzhou) Ennoconn (Suzhou) Ennoconn (Suzhou) Ennoconn (Suzhou) and Ennoconn Investment Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International Ennowell International	Subsidiary Name ENGA Technology Co., Ltd. (ENGA) Ennoconn (Suzhou) Technology Co., Ltd. (Ennoconn (Suzhou)) Victor Plus Holdings Ltd. (Victor Plus) Suzhou HuaShiDa Intelligent Technology Co., Ltd. Ennoconn (Kunshan) Technology Co., Ltd. (Ennoconn (Kunshan)) Ennoconn Investment Co., Ltd. (Ennoconn Investment) Ennoconn Malaysia SDN. BHD. Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. and its Subsidiaries Jiangsu Heguangshidu Intelligent Equipment Co., Ltd. Ennovanz (Suzhou) Technology Co., Ltd. Kunshan Huaju Trading Co., Ltd. Ennoconn (Foshan) Investment Co., Ltd. (Ennoconn (Foshan)) Goldtek Technology Co., Ltd. and its Subsidiaries (Goldtek and its Subsidiaries) EnnoMech Precision (Cayman) Co., Ltd. Taiwan Applied Module Corporation Thecus Technology Corp. Dexatek Technology Ltd. Marketech International Corp. and its Subsidiaries (Marketech and its Subsidiaries) Poslab Technology Corporation (Poslab) EnnoRise Corporation Ennoconn (Vietnam) Co., Ltd Ennoconn Solutions Singapore Pte. Ltd. (ESS) E-Rich Electricity Co., Ltd. (E- Rich) Ennotech Vietnam Company Limited (Ennotech) Ennoconn Solutions (Thailand) Co. Ltd. Dudoo Ltd. and its Subsidiaries EnnoMech Precision Co., Ltd. (EnnoMech Precision)	Business Nature Wholesale, manufacturing, service, import and export of software and hardware related to industrial computers and industrial control systems R&D, production, and sales of industrial computers Import and export trading Manufacture of intelligence vehicle equipment Intelligent technology development and hardware sales Professional investment R&D, production, and sales of industrial computers Charging pile Material handling equipment Equipment sales and software development Equipment sales and software development Professional investment Wholesale and retail of telecommunications control RF equipment input and information software Professional investment Research, design and sales of mobile payment, electronic signature, and information security products Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Multimedia product R&D and design and manufacturing business High-tech industry plant operations and manufacturing system planning and integration services Manufacturing, wholesale and sales of electronic and peripheral equipment Other power generation, transmission and distribution machinery manufacturing Import and export trading Cloud-based Artificial Intelligence Services Other power generation, transmission and distribution machinery manufacturing Production and sales of industrial computers General trading company Professional investment Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services	Percentage of Share	Percentage of Share	s Held 2024.9.30 - 100.00% 100.00% 100.00% 70.00% 100.00% 100.00% - - - - 100.00% 56.74% 100.00% 100.00% 60.00% 56.00% 41.50% 70.00% 60.00% 100.00% - 100.00% - 100.00% - -	Explanation
			2025.9.30 - 100.00% 100.00% 100.00% 70.00% 100.00% 100.00% 40.00% 52.00% 52.00% 100.00% 100.00% 56.74% 67.65% 100.00% 60.00% 53.11% 38.29% 70.00% 60.00% - - 100.00% 100.00% 100.00% 44.94% 100.00%	2024.12.31 - 100.00% 100.00% 100.00% 70.00% 100.00% 100.00% - - - - 100.00% 56.74% 100.00% 100.00% 60.00% 55.01% 41.46% 70.00% 60.00% - - 100.00% 100.00% 100.00% - -
						Note 6 Note 12 Note 18 Note 21 Note 22 Note 25 Note 20 Note 2 and Note 24 Note 3 Note 7 Note 8 Note 16 Note 28

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Name of Investor Ennoconn International, Caswell, Marketech, and Goldtek Technology Ennoconn International and EIH Ennowell International and ESS AIS Cayman AIS Cayman AIS Cayman AIS Cayman AIS Cayman EnnoMech (Cayman) EnnoMech (Cayman) HighAim HighAim HighAim HighAim ENNOWYSE CORPORATION ESS ESS ESS ESS ESS	Subsidiary Name Renown Information Technology Corp. (Renown Information Technology) Kontron AG and its Subsidiaries Ennoconn India Corporation Private Limited American Industrial Systems Inc. (AIS) Vecow Co., Ltd. Ennoconn Mexico, S. de R.L. de C.V. Ennoconn Chile SpA Ennoconn Peru, S.A.C. EnnoMech Precision Co., Ltd. (EnnoMech Precision) HighAim Technology Inc. (HighAim) Highaim Technology Inc. and its Subsidiaries Andrix International LTD. Funology Investment Inc HiAim (Cayman) Technology Holding Co., Ltd. HCT capital Management Consulting Co., Ltd. (HCT) Nera Telecommunications Ltd and its Subsidiaries (Nera and its subsidiaries) Ennoconn Australia Pty Ltd and its Subsidiaries (Nera and Australia and its subsidiaries) Ennoconn Philippines Pty. Ltd. Ennoconn Japan Co., Ltd. EnnoAI Solutions Singapore Pte. Ltd.	Business Nature Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Information system software and hardware integration service Production and sales of industrial computers Human-machine interface, industry 4.0, and other related products Manufacture, processing, trading and import/export of telecommunication machinery equipment, electronic equipment and electronic devices, etc. Trading of industrial computers Trading of industrial computers Trading of industrial computers Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Professional investment Design, research and development, and production of various molds, servers, and communication equipment Import and export trading Import and export trading Professional investment General investment and investment consultancy Network infrastructure, wireless communication solutions, and information security services Sales of industrial computers R&D of industrial computers Telecommunication machinery equipment, electronic equipment and electronic devices General trading company	Percentage of Share	Percentage of Share	s Held 2024.9.30 36.95% 28.53% - 100.00% 100.00% - - - 100.00% 67.65% 100.00% 100.00% 100.00% - 40.00% - - - - -	Explanation
			2025.9.30 36.58% 28.96% 100.00% 100.00% 100.00% 99.97% 100.00% 99.90% - 100.00% 100.00% 100.00% 100.00% 100.00% - 63.77% 100.00% 100.00% 100.00% 100.00%	2024.12.31 36.95% 28.64% - 100.00% 100.00% - - - 100.00% 67.65% 100.00% 100.00% 100.00% - - 63.77% 99.97% - - -
						Note 4 Note 5 Note 15 and Note 24 Note 23 Note 23 Note 23 Note 26 Note 24 and Note 25 Note 24 Note 24 Note 24 Note 19 and Note 24 Note 10 Note 9 Note 11 and Note 24 Note 13 and Note 24 Note 17 and Note 24 Note 14 and Note 24

Note 1: The Company and Ennoconn International hold 27.27% and 5.23% of the shares, respectively. In April 2025, Ennoconn International acquired shares of Caswell for NT$45,120 thousand in cash, resulting in the Consolidated Company's indirect shareholding in Caswell increasing from 31.70% to 32.50%. The Consolidated Company obtained majority voting rights on the Board of Directors of Caswell Inc., giving it the power to direct personnel, financial and operational decisions, therefore it is listed as a subsidiary.

Note 2: The Consolidated Company, considering the relative proportion of voting rights held by other shareholders, is determined to have substantive control and is therefore listed as a subsidiary. During the holding period, the shareholding percentage decreased due to the exercise of conversion rights by holders of the Company's convertible bonds.

Note 3: The Consolidated Company established the entity in January 2024 to engage in import and export trading activities. However, considering operational needs, the Company proceeded with liquidation and dissolution in October of the same year.

Note 4: In September 2025, part of Marketech International's convertible bonds was converted into common shares, and in April 2025, Ennoconn International acquired shares of Caswell. As a result, the consolidated entity's indirect shareholding in Renown decreased to 36.58% The Consolidated Company obtained majority voting rights on the Board of Directors of Renown,

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

giving it the power to direct personnel, financial and operational decisions, therefore it is listed as a subsidiary.

Note 5: The Company is a publicly listed company in Frankfurt, Germany and serves as the holding company of the group. Since the Company's shareholding structure is dispersed, and the Consolidated Company's shareholding ratio is relatively significant compared to other shareholders, being the largest shareholder and obtaining more than half of the board seats, it has substantial control. Therefore, it is listed as a subsidiary. During the holding period, the consolidated shareholding ratio increased as a result of Kontron AG's share repurchase program and Ennoconn International's acquisition of Kontron AG shares from May to September 2025.

Note 6: The Company was liquidated and dissolved in May 2024. Note 7: The Consolidated Company was established in September 2024 for the development of other power generation, transmission and distribution machinery manufacturing.

Note 8: To expand into the production and sales of industrial computers, the Consolidated Company entered into a share transfer agreement with Foxconn Technology Co., Ltd. in June 2024, and subsequently acquired 100% equity interest in FTC Technology Company Limited (later renamed Ennotech Vietnam Company Limited) in October 2024.

Note 9: To accelerate its expansion into the Southeast Asian market and strengthen its global channel integration capabilities, the Company's Board of Directors resolved in September 2024 to acquire a 53.38% equity interest (193,173,439 shares) in Nera Telecommunications Ltd. (hereinafter referred to as "Nera") from its major shareholder, Asia Systems Ltd., through its Consolidated Subsidiary ESS, at a price of SGD 0.075 per share. The total transaction amount was approximately SGD 14,488 thousand. Subsequently, shares were publicly acquired on the market.

Note 10: The company was liquidated and dissolved in November 2024. Note 11: For the purpose of expanding the sales of industrial computers, the Consolidated Company completed the establishment of the entity in November 2024. In September 2025, it acquired the remaining 0.03% equity interest from an individual shareholder for AUD 1 thousand, thereby increasing the Consolidated Company's indirect ownership in Ennoconn Australia and its subsidiary from 99.97% to 100%.

Note 12: To develop charging pile technologies, the Consolidated Company acquired a 40% equity interest in Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. in January 2025. The Consolidated Company obtained majority voting rights on the Board of Directors of Zhongsheng Huachi New Energy (Suzhou), giving it the power to direct personnel, financial and operational decisions, therefore it is listed as a subsidiary. Note 13: The Consolidated Company was established in January 2025 to engage in the R&D of industrial computers. Note 14: The Consolidated Company was established in January 2025 to engage in the production and sales of industrial computers. Note 15: The Consolidated Company was established in January 2025 to engage in the production and sales of industrial computers. Note 16: To develop smart dining systems, the Consolidated Company entered into a share transfer agreement with Big Innovation Holdings in November 2024, and subsequently acquired a 44.94% equity interest in DuDoo Ltd. in January 2025. The Consolidated Company obtained majority voting rights on the Board of Directors of DuDoo Ltd., giving it the power to direct personnel, financial and operational decisions, therefore it is listed as a subsidiary. Note 17: To enhance operational synergy, reduce management costs, and improve operational efficiency, the Consolidated Company transferred all shares of its subsidiary, Vecow Japan Co., Ltd., held by Vecow, to ESS, and renamed it Ennoconn Japan Co., Ltd. The reference date for the share transfer transaction was March 1, 2025. Note 18: To expand into the production and sales of industrial computers, the Consolidated Company acquired a 52% equity interest in Jiangsu Heguangshidu Intelligent Equipment Co., Ltd. in March 2025. Note 19: The Consolidated Company was established in February 2025 for investment purposes. Note 20: In January 2025, Ennoconn International disposed of its equity interest in Dexatek, resulting in a decrease in the Consolidated Company's indirect ownership in Dexatek from 55.01% to 53.11%. Note 21: The Consolidated Company was established in July 2025 for the development of equipment sales and software development businesses.

Note 22: The Consolidated Company was established in September 2025 for the development of

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

equipment sales and software development businesses.

Note 23: The Consolidated Company was established in September 2025 to engage in the sales of industrial computers.
Note 24: The non-significant subsidiaries included in this Consolidated Financial Report, including the subsidiaries Marketech Integrated Pte. Ltd., Headquarter International Ltd., Tiger United Finance Ltd., MIC-Tech Global Corp., MIC-Tech Viet Nam Co., Ltd., Marketech Engineering Pte. Ltd., Ezoom Information, Inc. (Ezoom), Marketech Co., Ltd., Marketech Integrated Manufacturing Company Limited, Marketech International Sdn. Bhd., PT Marketech International Indonesia, Marketech Netherlands B.V., ADAT Technology Co., Ltd., Spiro Technology Systems Inc., Smart Group Solutions Corp. (SMSC), MIC Healthcare Korea Co., Ltd., Vertex Corporation, Marketech International Corp. Japan, Advanced Technology Matrix United Corporation, Marketech International Corporation Germany GmbH, MIC Industrial Viet Nam Co., Ltd., MarkeTop Smart Solutions Co., Ltd., Marketech International (Thailand) Corp., Ltd., PT Marketech International Indonesia, and Marketech Integrated Construction Co., Ltd., HighAim and its subsidiaries, as well as ESS's subsidiary Ennoconn Australia Pty Ltd and its subsidiaries, Ennoconn Philippines Pty. Ltd., Ennoconn Japan Co., Ltd., Ennoai Solutions Singapore Pte. Ltd. and Ennoconn India Corporation Private Limited are based on their respective unaudited financial statements for the same period.
Note 25: To enhance operational synergies, EnnoMech (Cayman) carried out a capital increase in August 2025. The entire subscription was made by the minority shareholders of HighAim through the contribution of their HighAim equity holdings. As Ennowell International did not subscribe in proportion to its ownership percentage, the Consolidated Company's indirect ownership in EnnoMech (Cayman) decreased from 100% to 67.65%, while its indirect ownership in HighAim remained at 67.65%.
Note 26: To enhance operational synergies, EnnoMech (Cayman) conducted a capital reduction and returned capital to shareholders in August 2025. Part of the returned capital was settled through the transfer of its entire equity interest in EnnoMech Precision. As a result, Ennowell International became the direct holder of 100% of the equity interest in EnnoMech Precision.
b. Subsidiaries Not Included in the Consolidated Financial Statements: None.

(3) Employee Benefits

For interim periods, the defined benefit plan pension is calculated based on the pension cost rate determined by actuarial calculation at the end of the prior fiscal year, using the period from the beginning of the year to the end of the current period as the basis, and adjusting for significant market fluctuations after the reporting date and significant curtailments, settlements or other significant one-time events.

(4) Income Tax

The Consolidated Company measures and discloses interim income tax expense in accordance with paragraph B12 of IAS 34 "Interim Financial Reporting".

Income tax expense is measured by multiplying the pre-tax net profit for the interim reporting period by management's best estimate of the average annual effective tax rate, and is fully recognized as the income tax expense for the period. The total estimated annual current income tax expense and deferred income tax expense are then allocated proportionately to current and deferred income tax expenses for the interim period.

Income tax expense recognized directly in equity or other comprehensive income items is measured using the applicable tax rate expected to apply when the related assets and liabilities are realized or settled, based on the temporary differences between the carrying amounts of the assets and liabilities for financial reporting purposes and their tax bases.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(5) Business Combinations

The Consolidated Company accounts for all business combinations using the acquisition method. Goodwill is measured as the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the acquiree, less the net recognized amount of the identifiable assets acquired and liabilities assumed (generally at fair value). If the balance after deduction is negative, the Consolidated Company reassesses whether it has correctly identified all assets acquired and liabilities assumed before recognizing a gain from a bargain purchase in profit or loss.

Except for those related to the issuance of debt or equity instruments, transaction costs related to business combinations are recognized immediately as expenses of the Consolidated Company when incurred.

Non-controlling interests that are present ownership interests and entitle their holders to a proportionate share of the entity's net assets in the event of liquidation may be initially measured either at fair value or at the non-controlling interests' proportionate share of the recognized amounts of the acquiree's identifiable net assets. The choice of measurement basis is made on a transaction-by-transaction basis. Other types of non-controlling interests are measured at fair value or another measurement basis required by IFRS endorsed by the FSC.

In a business combination achieved in stages, the Consolidated Company remeasures its previously held equity interest in the acquiree at its acquisition-date fair value and recognizes any resulting gain or loss in profit or loss. Changes in the value of the acquiree's equity interest recognized in other comprehensive income before the acquisition date are treated in the same way as if the Consolidated Company had directly disposed of the previously held equity interest. If disposal would require reclassification to profit or loss, such amount is reclassified to profit or loss.

If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Consolidated Company reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted retrospectively during the measurement period, or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized at that date. The measurement period shall not exceed one year from the acquisition date.

5. Significant Accounting Judgments, Estimates and Major Sources of Estimation Uncertainty

When preparing these consolidated financial statements in accordance with the Regulations and IAS 34 "Interim Financial Reporting" endorsed by the FSC, management is required to make judgments and estimates about the future (including climate-related risks and opportunities),

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

which affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from estimates.

Except as described below, in preparing the consolidated financial statements, the significant judgments made by management in applying the Consolidated Company's accounting policies and the key sources of estimation uncertainty were consistent with those disclosed in Note 5 of the consolidated financial statements for the year ended December 31, 2024.

The following assumptions and uncertainties involve significant risks that could result in material adjustments to the carrying amounts of assets and liabilities in the next reporting period, and reflect economic uncertainties such as natural disasters, climate impact, geopolitical volatility, and inflation. Such events may have a material impact on the accounting estimates made by the Consolidated Company, as these estimates involve forecasts of future events.

Disposition of Computer Module Business

In June 2025, the Consolidated Company entered into an "Investment, Refinancing and Sale Agreement" with the counterparty. Under the agreement, the Consolidated Company disposed of all shares of two subsidiaries, sold receivables, and transferred certain arrangements related to the computer module manufacturing services. According to the specified conditions in the agreement, the transaction consideration received by the Consolidated Company may be adjusted depending on the fulfillment of certain conditions, and the Consolidated Company has contractual obligations to perform following the business transfer. When estimating the adjustment of the transaction consideration and the costs arising from the contractual obligations, the Consolidated Company must rely on subjective judgments and assumptions. Any changes in economic conditions or future operational circumstances may result in material recognition or reversal of previously recognized gains or losses on the disposal of the computer module business. For further details, refer to Notes 6(10) and (15).

6. Explanation of Significant Accounts

Except as described below, the disclosures of significant accounting items in these consolidated financial statements do not differ materially from those in the consolidated financial statements for the year ended 2024. For related information, please refer to Note 6 of the 2024 consolidated financial statements.

(1) Cash and Cash Equivalents

cial statements. Cash and Cash Equivalents
Cash on Hand Demand Deposits and Check Deposits Deposit Account Cash and Cash Equivalents Listed in the Cash Flow Statement	2025.9.30 $ 35,622 20,750,076 1,626,044	2024.12.31	2024.9.30 77,465 19,271,816 1,130,311 20,479,592
		31,676 26,149,973 1,710,313
	$ 22,411,742	27,891,962

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Please refer to Note 6(28) for the disclosure of interest rate, foreign exchange risks and sensitivity analysis of the financial assets and liabilities of the Consolidated Company.

(2) Financial Assets and Liabilities Measured at Fair Value through Profit or Loss

Financial Assets Measured Mandatorily at Fair Value through Profit and Loss: Hybrid Instruments － Redemption Right for Convertible Corporate Bond Non-Derivative Financial Assets － Listed Stocks － Unlisted and Emerging Stocks － Private Equity Fund － Convertible Corporate Bonds Current Non-Current Financial Liabilities Held for Trading: Non-hedging Derivative Instruments － Forward Foreign Exchange Contracts	2025.9.30	2024.12.31	2024.9.30 4,318 574,601 1,501,156 453,194 4,450 2,537,719 108,270 2,429,449 2,537,719 -
	$ 1,734 1,160,496 2,094,334 397,198 8,542	4,690 499,113 1,438,364 403,861 -
	3,662,304	2,346,028
	$ 88,177 3,574,127	66,781 2,279,247
	$ 3,662,304	2,346,028
	$ 447	-

In accordance with the fair value remeasurement through profit or loss, the amount recognized under the other interests and losses. Please refer to Note 6(27) for details.

None of the Consolidated Company's financial assets measured at fair value through profit or loss were pledged as collateral or restricted.

Since 2025, the Consolidated Company has entered into forward foreign exchange contracts to hedge exchange rate risks arising from operating, financing, and investing activities. As the Consolidated Company does not apply hedge accounting, the derivative instruments are classified as financial assets or financial liabilities at fair value through profit or loss. The details are as follows:

Forward Foreign Exchange Contracts:

Forward Foreign Exchange Purchase		2025.9.30
	Notional Amount (in NT$ thousand) USD (Buy) 4,000	Currency SGD/USD	Maturity Period
			2025.05.05~2025.11.04

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(3) Financial Assets Measured at Fair Value through Other Comprehensive Income

Equity Instruments Measured at Fair Value through Other Comprehensive Income － Listed Stocks － Unlisted and Emerging Stocks － Limited Partnership	2025.9.30 $ 339,261 249,655 262,065	2024.12.31	2024.9.30 352,617 661,672 516,766 1,531,055
		381,616 289,411 492,913
	$ 850,981	1,163,940

a. Current equity investments measured at fair value through other comprehensive income

The Consolidated Company holds these equity instrument investments as long-term strategic investments and not for trading purposes, so they have been designated as measured at fair value through other comprehensive income.

The Consolidated Company invested in Foshan Zhaoke Innovation Intelligent Industry Investment Fund Partnership (hereinafter referred to as the Zhaoke Innovation Fund) in January 2017 and Guangdong Hongfu Xinghehongtu Entrepreneurship Investment Fund Partnership (hereinafter referred to as the Hongfu Xinghehongtu Fund) in May 2020. The duration of the Zhaoke Innovation Fund is seven years from the initial closing date, with a possible two-year extension approved by the partners' meeting. On December 31, 2024, the partners' meeting further approved an extension until December 24, 2025. The duration of the Hongfu Xinghehongtu Fund is seven years from the initial closing date, with extensions approved by the partners' meeting and not subject to the ten-year duration limit. Upon initial recognition, the Consolidated Company designated the investment in the limited partnership as a financial asset measured at fair value through other comprehensive income. According to the IFRS Q&A issued by the Accounting Research and Development Foundation on June 15, 2023, this financial asset cannot be designated as measured at fair value through other comprehensive income. However, according to the Financial Supervisory Commission's Q&A on whether the classification of financial assets for investment in limited partnerships should be applied retrospectively, for limited partnership investments before June 30, 2023, there is no need to apply the past classification retrospectively. Therefore, the Consolidated Company continues to recognize the Zhaoke Innovation Fund and Hongfu Xinghehongtu Fund as financial assets measured at fair value through other comprehensive income.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

b. The Consolidated Company's subsidiary Goldtek Technology's financial assets measured at fair value through other comprehensive income in T-lamma Tech Co., Ltd. entered liquidation proceedings in June 2024, with accumulated net valuation loss of NT$47,608 thousand. The accumulated net loss has been transferred from other comprehensive income to retained earnings. The Consolidated Company recognized accumulated net valuation loss of NT$27,014 thousand based on its shareholding ratio.
c. In December 2024 and January 2025, the Consolidated Company's subsidiary, Caswell, disposed of its equity investment in VEEA INC., which was measured at fair value through other comprehensive income. The disposal proceeds were NT$3,268 thousand and NT$3,766 thousand, respectively, with cumulative disposal losses of NT$1,678 thousand and NT$1,875 thousand. These cumulative losses were reclassified from other equity to retained earnings. Based on its ownership percentage, the Consolidated Company recognized cumulative disposal losses of NT$532 thousand and NT$594 thousand, respectively.
d. The Consolidated Company recognized dividend income of NT$0 thousand from the aforementioned equity instruments designated as at fair value through other comprehensive income for the nine months ended September 30, 2025 and 2024.
e. For information on market risk, please refer to Note 6(28).
f. None of the Consolidated Company's financial assets measured at fair value through other comprehensive income were pledged as collateral or restricted.

(4) Notes Receivable and Accounts Receivable

Notes Receivable Accounts Receivable Accounts Receivable – Related Parties Less: Allowance for Loss	2025.9.30 $ 116,085 25,828,232 379,363 (1,690,062 )	2024.12.31	2024.9.30 58,300 23,525,686 246,885 (1,341,508 ) 22,489,363
		105,330 23,518,248 86,682 (1,523,904 )
	$ 24,633,618	22,186,356

For all notes receivable and accounts receivable, the Consolidated Company adopts the simplified approach to estimate expected credit losses, i.e., using the lifetime expected credit losses, for this measurement purpose, these notes receivable and accounts receivable are evaluated based on the shared credit risk characteristics representing the customers' ability to pay all amounts due in accordance with the contractual terms, and forward- looking information has been incorporated. The analysis of expected credit losses on the Consolidated Company's notes receivable and accounts receivable is as follows:

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Not Past Due

1–30 Days Past Due 31–150 Days Past Due 151–270 Days Past Due 271–365 Days Past Due 1–2 Years Past Due Past Due over 2 Years

Not Past Due

1–30 Days Past Due 31–150 Days Past Due 151–270 Days Past Due 271–365 Days Past Due 1–2 Years Past Due Past Due over 2 Years

Not Past Due

1–30 Days Past Due 31–150 Days Past Due 151–270 Days Past Due 271–365 Days Past Due 1–2 Years Past Due Past Due over 2 Years

	2025.9.30
Carrying Amount of Accounts and Notes Receivable	Weighted Average Expected Credit Loss Rate	Expected Credit Loss During the Allowance
$ 20,196,404 1,868,125 1,540,890 781,012 370,708 959,112 607,429	0.90% 0.63% 7.23% 11.69% 29.17% 69.35% 85.64%	182,127 11,695 111,447 91,321 108,143 665,105 520,224
$ 26,323,680		1,690,062

	2024.12.31
Carrying Amount of Accounts and Notes Receivable	Weighted Average Expected Credit Loss Rate	Expected Credit Loss During the Allowance
$ 17,117,589 2,375,088 1,902,426 471,779 465,712 835,675 541,991	0.42% 2.50% 5.50% 14.30% 30.59% 68.21% 93.73%	71,908 59,363 104,656 67,468 142,468 570,028 508,013
$ 23,710,260		1,523,904

	2024.9.30
Carrying Amount of Accounts and Notes Receivable $ 18,210,905 1,542,013 1,894,708 710,979 196,116 795,948 480,202 $ 23,830,871	Weighted Average Expected Credit Loss Rate	Expected Credit Loss During the Allowance
	0.28% 0.78% 6.26% 15.91% 29.16% 68.23% 93.13%	50,379 11,987 118,600 113,083 57,183 543,047 447,229
		1,341,508

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

The changes in the allowance for doubtful notes and accounts receivable of the Consolidated Company are as follows:

Beginning Balance Impairment Losses Recognized Reversal Impairment Loss The Amount Written Off as Uncollectible for the Fiscal Year Foreign Currency Translation Gains and Losses and Others Ending Balance	Nine Months Ended September 30, 2025 $ 1,523,904 716,267 ( 488,936 ) ( 19,668 ) ( 41,505 )	Nine Months Ended September 30, 2024
		1,192,937 286,524 ( 79,833 ) ( 108,467 ) 50,347
	$ 1,690,062	1,341,508

For details on the pledge of the Consolidated Company's accounts receivable as collateral for borrowings and performance guarantees, please refer to Note 8.

For other credit risk information, please refer to Note 6(28).

(5) Inventories

Raw Materials Raw Materials in Transit Work in Process Semi-Finished Products Finished Products Merchandise Inventory Less: Allowance for Inventory Market Price Decline	2025.9.30	2024.12.31	2024.9.30
	$ 18,458,614 1,204,816 2,337,046 2,551,523 4,073,560 4,944,505 ( 3,298,815 )	17,862,166 371,295 2,159,084 2,307,190 4,310,902 3,679,406 ( 2,611,714 )	19,479,868 263,662 2,102,469 2,736,606 4,293,927 3,371,275 ( 2,060,202 )
	$ 30,271,249	28,078,329	30,187,605

The inventory costs recognized under operating costs and expenses for the periods from the nine months ended September 30, 2025 and 2024, are as follows:

Reclassification of Inventories to Cost of Goods Sold upon Sale Gain from Price Recovery of Inventory Loss on Inventory Write- off Gain on Reversal of Onerous Contracts Total	July to September 2025 $ 26,711,389 ( 441,265 ) 104,269 ( 47,312 )	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024
		30,196,023 ( 185,050 ) 37,934 -	$ 81,702,649 ( 43,180 ) 193,482 ( 102,244 )	85,980,390 ( 368,897 ) 83,846 -
	$ 26,327,081	30,048,907	$ 81,750,707	85,695,339

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

For the Consolidated Company's inventories pledged as collateral, please refer to Note 8.

(6) Disposal Groups for Sale

On August 11, 2022, the Board of Directors of Kontron AG resolved to sell part of its IT service business, and on December 29, 2022, the deal passed antitrust review. Consequently, the assets and liabilities related to this business have been reported as a disposal group held for sale. These assets and liabilities were fully disposed of on June 30, 2023. For the operating results and cash inflows of discontinued operations, please refer to Note 12(2).

(7) Investments Accounted for Using Equity Method

The investments of the Consolidated Company using the equity method on the reporting date are listed as follows:

2025.9.30 2024.12.31 2024.9.30 Associate $ 601,905 624,262 655,621

a. The Consolidated Company's investment in Suzhou Huakeshi Technology Co., Ltd. in March 2024 was evaluated to result in a 32.00% shareholding with voting rights on a consolidated basis. Accordingly, the equity method was applied for the accounting of this investment.
b. The Consolidated Company's investment in SDY Metal Industry Pte. Ltd. in September 2024 was evaluated to result in a 18.00% shareholding with voting rights on a consolidated basis. Accordingly, the equity method was applied for the accounting of this investment.
c. The associates accounted for using the equity method of the Consolidated Company are individually immaterial, and the aggregate financial information is as follows. These financial amounts are included in the consolidated financial statements of the Consolidated Company:

2025.9.30 2024.12.31 2024.9.30 Aggregate carrying amount at the end of the period for interests in individual associates that are not individually material [$ ] 601,905 624,262 655,621

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Portion Attributable to the Consolidated Company: Net Profit (Loss) from Continuing Operations for the Current Period Other Comprehensive Income Total Comprehensive Income	July to September 2025 $ 249 ( 675 )	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 ( 2,476 ) 5,337 2,861
		431 ( 333 )	( 25,976 ) ( 5,241 )
	$ ( 426 )	98	( 31,217 )

d. Equity Method Investments Not Reviewed by Auditors

The equity method investments and the Consolidated Company's share of their profit or loss and other comprehensive income were all calculated based on financial statements that have not been reviewed by auditors.

e. The investments using the equity method by the Consolidated Company are not pledged, guaranteed or restricted.

(8) Business Combinations

The Consolidated Company has expanded its group business through the acquisition of the following companies and obtained relevant development, design, and production technologies.

technologies.
				Consideration
	Main Operating	Date of	Acquisition	Transferred
	Activities	Acquisition	Ratio	Fair Value
Ennovision Inc.	Security surveillance
	video monitoring	2024.01	60.00 %	90,000
KATEK SE and its Subsidiaries	Information services	2024.02	59.44 %	4,400,050 (Note 1)
Zhongsheng Huachi New Energy	Charging pile
(Suzhou) Co., Ltd. and its
Subsidiaries		2025.01	40.00 %	7,796 (Note 1)
Dudoo Ltd. and its Subsidiaries	Software services	2025.01	44.94 %	25,000 (Note 1)
ESCAT Dokumentenmanagement	Document management
GmbH	services	2025.01	NA	40,045 (Note 2)
Jiangsu Heguangshidu Intelligent	Material handling
Equipment Co., Ltd.	equipment	2025.03	52.00 %	11,315

Note 1: For details of subsidiaries, please refer to Table 7 – Re-Investment Information (excluding investees in Mainland China).

Note 2: The acquisition involved only a portion of its assets.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

During the nine months ended September 30, 2025, the Consolidated Company acquired Zhongsheng Huachi New Energy (Suzhou) Co., Ltd., Dudoo Ltd. and its subsidiaries, ESCAT Dokumentenmanagement GmbH, and Jiangsu Heguangshidu Intelligent Equipment Co., Ltd. Relevant information is as follows:

a. The major classes of consideration transferred and their fair values at the acquisition date are as follows:

Consideration Transferred Cash (Note)	Zhongsheng Huachi New Energy (Suzhou) Co., Ltd.	DuDoo Ltd. and its Subsidiaries 25,000	ESCAT Dokume nten management GmbH 40,045	Jiangsu Heguangshidu Intelligent Equipment Co., Ltd.
	$ 7,796			11,315

Note: The consideration transferred for the acquisition of a 44.94% equity interest in Dudoo Ltd. and its subsidiaries was paid in 2024 and was recognized as prepaid investment as of December 31, 2024.

b. The fair value of the identifiable net assets acquired and liabilities assumed:

Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. $ 6,569 1,722 - 710 86	DuDoo Ltd. and its Subsidiaries 124,842 9,983 8,388 2,905 2,449 12,596	ESCAT Dokumenten management GmbH - 2,449 - 4,165 344	Jiangsu Heguangshidu Intelligent Equipment Co., Ltd. 1,401 179 - 440 1,700
9,087	161,163	6,958	3,720
- - 126	37,428 4,604 599	175 6,562 -	- - 124
126	42,631	6,737	124
9,213	203,794	13,695	3,844
- 2,530 - 37	74,263 13,485 20,087 3,500 24,096	- - 3,413 -	- 1,522 - 8,012
2,567	135,431	3,413	9,534

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. $ - - -	DuDoo Ltd. and its Subsidiaries - - 16,390	ESCAT Dokumenten management GmbH 744 1,509 -	Jiangsu Heguangshidu Intelligent Equipment Co., Ltd. - - -
-	16,390	2,253	-
2,567	151,821	5,666	9,534
$ 6,646	51,973	8,029	( 5,690 )

The fair value of the accounts receivable acquired from the companies in the merger transactions approximates the book value, and there were no expected uncollectible amounts as of the acquisition date.

c. Goodwill

The goodwill recognized from acquisitions is as follows:

Consideration Transferred Less: The Fair Value of the Identifiable Net Assets (Liabilities) Acquired Plus: Non-Controlling Interests (Measured As the Proportionate Share of the Identifiable Net Assets of Non- Controlling Interests) Goodwill Arising from Acquisition	Zhongsheng Huachi New Energy (Suzhou) Co., Ltd.	DuDoo Ltd. and its Subsidiaries	ESCAT Dokumenten management GmbH	Jiangsu Heguangshidu Intelligent Equipment Co., Ltd.
	$ 7,796 6,646 3,990	25,000 51,973 28,616	40,045 8,029 -	11,315 (5,690) (2,731)
	$ 5,140	1,643	32,016	14,274

The goodwill arising from acquisitions mainly comes from the control premium. Furthermore, the consideration paid for the merger includes expected merger synergies, revenue growth, and future market development. However, these benefits do not meet the recognition criteria for identifiable intangible assets, therefore they are not recognized separately.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

d. From the acquisition date to September 30, 2025, the revenue and net income contributed by the acquired company are as follows:

Operating Revenue Net Profit (Loss) for the Period	Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. $ (1,472) $ (6,333)	DuDoo Ltd. and its Subsidiaries 146,195 18,531	ESCAT Dokume nten management GmbH - -	Jiangsu Heguangshidu Intelligent Equipment Co., Ltd.
				15,176
				3,164

For the nine months ended September 30, 2024, the Consolidated Company acquired Ennovision Inc., KATEK SE and its subsidiaries. The related information is as follows:

a. The major classes of consideration transferred and their fair values at the acquisition date are as follows:

Consideration Transferred Cash	Ennovision Inc.	KATEK SE and its Subsidiaries
	$ 90,000	4,400,050

b. The fair value of the identifiable net assets acquired and liabilities assumed:

Current Assets Cash and Cash Equivalents Financial Assets Measured at Fair Value through Profit or Loss -- Current Net Accounts Receivable Other Receivables Inventories Other Current Assets Total Current Assets Non-Current Assets Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current Financial Assets Measured at Amortized Cost - Non-Current Property, Plant, and Equipment Right-of-Use Assets Other Intangible Assets Deferred Income Tax Assets Other Non-Current Assets Total Non-Current Assets	Ennovision Inc. $ 79,713 - 34,254 - 9,324 2,534	KATEK SE and its Subsidiaries
		864,203 1,456 2,138,488 212,174 7,166,894 278,510
	125,825	10,661,725
	- - - - 34,864 - -	62,296 9 2,809,340 1,743,849 1,799,754 222,547 37,340
	34,864	6,675,135

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Total Assets Current Liabilities Short-Term Borrowings Contract Liability -- Current Accounts Payable Other Payables Current Income Tax Liabilities Provisions for Liabilities - Current Lease Liabilities - Current Other Current Liabilities Total Current Liabilities Non-Current Liabilities Long-Term Loans Provisions for Liabilities - Non-Current Deferred Income Tax Liabilities Lease Liabilities - Current Other Non-Current Liabilities Total Non-Current Liabilities Total Liabilities Identifiable Net Assets (Liabilities) at Fair Value	Ennovision Inc. 160,689	KATEK SE and its Subsidiaries 17,336,860
	- - 29,700 1,167 - - - -	860,901 782,876 3,601,928 1,183,211 39,780 555,240 1,134,871 27,363
	30,867	8,186,170
	- - - - -	2,642,246 205,400 255,799 733,249 1,010,243
	-	4,846,937
	30,867	13,033,107
	$ 129,822	4,303,753

c. Goodwill

The goodwill recognized from acquisitions is as follows:

Consideration Transferred Less: The Fair Value of the Identifiable Net Assets (Liabilities) Acquired Plus: Non-Controlling Interests (Measured As the Proportionate Share of the Identifiable Net Assets of Non- Controlling Interests) Goodwill Arising from Acquisition	Ennovision Inc.	KATEK SE and its Subsidiaries
	$ 90,000 129,822 51,929	4,400,050 4,303,753 1,745,389
	$ 12,107	1,841,686

The goodwill arising from acquisitions mainly comes from the control premium. Furthermore, the consideration paid for the merger includes expected merger synergies,

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

revenue growth, and future market development. However, these benefits do not meet the recognition criteria for identifiable intangible assets, therefore they are not recognized separately.

d. From the acquisition date to September 30, 2024, the acquired companies contributed revenue and net profit as follows:

revenue and net profit as follows:
Operating Revenue Net Profit (Loss) for the Period	Ennovision Inc. $ 45,534	KATEK SE and its Subsidiaries
		11,645,713
	$ ( 23,653 )	406,524

The Consolidated Company obtained a valuation report for the acquisition of KATEK SE and its subsidiaries in the first quarter of 2025 and has adjusted the initial accounting and provisional amounts from the acquisition date in accordance with the purchase price allocation report, and restated the comparative information.

e. Retrospective adjustments to the relevant balance sheet accounts as of September 30, 2024, increased (decreased) as follows:

Asset Inventories Other Current Assets Property, Plant, and Equipment Right-of-Use Assets Goodwill Other Intangible Assets Deferred Income Tax Assets Other Non-Current Assets Liabilities Contract Liability -- Current Provisions for Liabilities - Current Lease Liabilities - Current Other Current Liabilities Deferred Income Tax Liabilities Lease Liabilities - Non-Current Other Non-Current Liabilities	2024.9.30 (Restated) 30,187,605 5,141,704 11,253,369 6,515,824 16,366,183 7,558,164 2,808,770 1,057,438 13,803,829 1,791,380 2,615,984 728,797 942,796 4,631,066 1,194,224	2024.9.30 (Before Restatement) 30,196,384 5,206,375 11,047,376 6,129,132 16,513,573 7,557,194 2,648,248 1,059,100 13,730,002 1,747,499 1,833,664 873,404 1,020,273 5,189,315 884,061	Retrospective Increase (Decrease)
			( 8,779 ) ( 64,671 ) 205,993 386,692 ( 147,390 ) 970 160,522 ( 1,662 ) 73,827 43,881 782,320 ( 144,607 ) ( 77,477 ) ( 558,249 ) 310,163

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(9) Changes in Ownership Interests in Subsidiaries
During January 1 to September 30, 2025 and 2024, the Consolidated Company had the following transactions that changed its ownership interest in subsidiaries without losing control:
a. For the nine months ended September 30, 2025 and 2024, Marketech increased its share capital due to the conversion of convertible corporate bonds, resulting in a decrease in Ennoconn International's shareholding ratio from 41.46% to 38.29%, and from 42.32% to 41.50%, respectively.
b. For the nine months ended September 30, 2024, Kontron AG implemented a buyback of treasury shares, resulting in EIH and Ennowell International increasing their combined shareholding from 27.86% to 28.53%.
c. In May 2024, the Consolidated Company's subsidiary, Kontron AG, acquired additional equity interests in KATEK SE for cash of NT$2,105,131 thousand, increasing its ownership from 59.4% to 87.36%. In September 2025, Kontron AG disposed of a portion of its equity interests in KATEK SE, resulting in a decrease in the Consolidated Company's indirect ownership from 87.36% to 84.67%. As the changes in the Consolidated Company's ownership interests in the subsidiary did not result in a loss of control, they were accounted for as equity transactions with owners.
d. During the period from January 1 to September 30, 2025, Renown Information Technology experienced partial conversion of convertible bonds issued by Marketech into common shares, and Ennowell International acquired shares of Caswell. Considering these effects, the Consolidated Company's indirect shareholding in Renown Information Technology decreased from 36.95% to 36.58%.
e. For the nine months ended September 30, 2024, due to Marketech's convertible bonds being partially converted to common shares, the Consolidated Company's indirect shareholding ratio in Renown Information Technology decreased from 37.06% to 36.95%.
f. In October 2024, Dexatek increased its capital through a cash injection, resulting in an increase in equity. As Ennoconn International did not subscribe in proportion to its shareholding, the Consolidated Company's indirect ownership in Dexatek decreased from 56.00% to 55.01%.
g. In January 2025, Ennoconn International disposed of its equity interest in Dexatek, resulting in a decrease in the Consolidated Company's indirect ownership in Dexatek from 55.01% to 53.11%.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

h. In April 2025, Ennoconn International acquired shares of Caswell for NT$45,120 thousand in cash, resulting in the Consolidated Company's indirect shareholding in Caswell increasing from 31.70% to 32.50%.
i. Between May and September 2025, Ennowell International acquired equity in Kontron AG for NT$167,243 thousand in cash, thereby increasing the Consolidated Company's indirect shareholding in Kontron AG from 28.64% to 28.96%
j. In August 2025, EnnoMech (Cayman) increased its capital through a cash injection, resulting in an increase in equity. As Ennoconn International did not subscribe in proportion to its shareholding, the Consolidated Company's indirect ownership in EnnoMech (Cayman) decreased from 100% to 67.65%.
k. The list showing the effect of changes in ownership interests in the aforementioned subsidiaries due to the merger of the companies on the equity attributable to the Consolidated Company is as follows:

For the Nine Months Ended September 30, 2025

Marketech Kontron AG Caswell Inc. Renown Information Technology Dexatek Ennoconn (Suzhou) EnnoMech (Cayman) Total	Cash Consideration Received (Paid) for the Carrying $ - ( 167,243 ) ( 45,120 ) - 36,300 - -	Amount of Subsidiaries' Net Assets to Be Transferred to (from) Non-controlling Interests Based on Changes in Relative Ownership Interests 419,404 23,316 28,812 ( 111 ) ( 13,432 ) ( 19,202 ) 18,475	Equity Trading Differences 419,404 ( 143,927 ) ( 16,308 ) ( 111 ) 22,868 ( 19,202 ) 18,475
	$ ( 176,063 )	457,262	281,199

For the Nine Months Ended September 30, 2024:

Marketech Kontron AG Caswell Inc. Renown Information Technology Total	Cash Consideration Received (Paid) for the Carrying	Amount of Subsidiaries' Net Assets to Be Transferred to (from) Non-controlling Interests Based on Changes in Relative Ownership Interests	Equity Trading Differences
	$ - ( 2,105,131 ) - -	( 91,448 ) 1,836,926 ( 4 ) ( 43 )	( 91,448 ) ( 268,205 ) ( 4 ) ( 43 )
	$ ( 2,105,131 )	1,745,431	( 359,700 )

The above difference in equity transactions is adjusted as capital surplus.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(10) Loss of Control Over a Subsidiary

During the period from January 1 to September 30, 2025, the Consolidated Company lost control over certain subsidiaries. Details are as follows:

a. Derecognition of the investment in its Romanian subsidiary, S&T MEDTECH SRL.
b. Disposal of a portion of the equity interest in its subsidiary, Comlab Beijing Radio Frequency Technology Co. Ltd., resulting in the loss of control over the company.
c. For strategic business considerations, in June 2025 the Consolidated Company entered into an "Investment, Refinancing and Purchase Agreement" with Congatec GmbH to transfer its computer module business to Congatec GmbH. Congatec GmbH subscribed for newly issued shares of the consolidated subsidiary JUMPtec GmbH, thereby acquiring a 96% equity interest in JUMPtec GmbH. Congatec GmbH also acquired, for NT$908,780 thousand (approximately EUR 25,980 thousand) and NT$700 thousand (approximately EUR 20 thousand), respectively, the consolidated subsidiaries Kontron America Modules LLC (U.S.) and Kontron embedded design Sdn Bhd (Malaysia), both engaged in the provision of computer module manufacturing-related services. In addition, Congatec GmbH acquired receivables from the Consolidated Company amounting to approximately NT$4,599,870 thousand (approximately EUR 131,500 thousand).

In addition, pursuant to the terms of the agreement, the transaction consideration is subject to adjustment depending on the fulfillment of certain conditions. The Consolidated Company has also recognized estimated obligations to be performed subsequent to the transfer of the business, which have been duly measured and accounted for as follows:

accounted for as follows:
Accounting Item		Amount
Other Non-Current Assets	$	3,886,540
		(EUR 111,108 thousand)
Provisions for Liabilities - Current		1,651,000
		(EUR 45,900 thousand)

In summary, the Consolidated Company recognized a net gain of NT$3,385,289 thousand from the disposal of the computer module business and its subsidiaries, which was presented under "Non-operating income and expenses - Other gains and losses."

The adjustments to the transaction consideration and the estimates of performance obligations involved in the above transaction are based on the Consolidated Company's subjective judgments and assumptions. Any changes in estimates resulting from shifts in economic conditions or future operating circumstances may lead to material recognition or reversal of the gain or loss on the disposal of the computer module business in future periods.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

a. Consideration Received:

Cash and Cash Equivalents Other Receivables (Note) Total	JUMPtec GmbH $ 192,390 2,784,670 2,977,060	Kontron America Modules LLC	Kontron Asia embedded design Sdn Bhd	S&T MEDTECH SRL	Comlab Beijing Radio Frequency Technology Co. Ltd.
		908,780 -	700 -	- -	- -
		908,780	700	-	-

Of the NT$3,886,540 thousand (approximately EUR 111,108 thousand) consideration arising from the loss of control over the subsidiary due to the transfer of the computer module business mentioned above, NT$1,082,025 thousand (approximately EUR 31,500 thousand) was collected in July 2025.

b. Loss of Control over Assets and Liabilities:

Cash and Cash Equivalents Notes and Accounts Receivable Inventories Other Current Assets Property, Plant, and Equipment Right-of-Use Assets Other Intangible Assets Other Non-Current Assets Short-Term Borrowings Contract Liability - Current Accounts Payable Other Payables Current Income Tax Liabilities Provisions for Liabilities - Current Lease Liabilities - Current Long-Term Liabilities Due within One Year or One Operating Cycle Other Current Liabilities Provisions for Liabilities - Non-Current Lease Liabilities	JUMPtec GmbH $ 87,796 251,367 156,734 32,586 12,407 13,012 254,939 - - - ( 363,131 ) ( 7,325) ( 31,786 ) ( 1,145 ) ( 5,127 ) - ( 52,442 ) ( 924 ) ( 7,933 )	Kontron America Modules LLC	Kontron Asia embedded design Sdn Bhd 2,965 21,768 - 14 448 - - - ( 24,545 ) - - - - ( 1,116 ) - - ( 466 )	S&T MEDTECH SRL	Comlab Beijing Radio Frequency Technology Co. Ltd. 42,388 159,979 45,496 3,619 2,501 - 707 - - - ( 7,151 ) ( 10,667 ) - - - ( 14,748 ) ( 8,262 ) - -
		41,316 208,334 34,139 3,993 2,013 - 7,086 - - ( 2,409 ) ( 183,230 ) ( 13 ) ( 25,585 ) ( 1,938 ) - ( 3,807 ) ( 2,267 ) -		19,703 2,325 25,786 2,411 23,423 131 - 331 ( 34,271 ) - ( 13,033 ) ( 7,930 ) - ( 1,446 ) ( 135 ) - - -
	$ 339,028	77,632		17,295	213,862

c. Disposal of Subsidiary Losses:

Consideration Received: Disposal of Net Assets Non-Controlling Interests Reclassification of Other Comprehensive Income	JUMPtec GmbH	Kontron America Modules LLC 908,780 ( 77,632 ) - ( 85,071 ) 746,077	Kontron Asia embedded design Sdn Bhd	S&T MEDTECH SRL - ( 17,295 ) - ( 60,178 ) ( 77,473 )	Comlab Beijing Radio Frequency Technology Co. Ltd.
	$ 2,977,060 ( 339,028 ) - -		700 466 14		- ( 213,862 ) 116,783 6,719
	$ 2,638,032		1,180		( 90,360 )

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

d. Net Cash Inflow (Outflow) from Disposal of Subsidiaries:

Consideration Received: Less: Disposed of Cash and Cash Equivalents Net Cash Inflow (Outflow) from Disposal of Subsidiaries:	JUMPtec GmbH	Kontron America Modules LLC 908,780 41,316 867,464	Kontron Asia embedded design Sdn Bhd 700 2,965 (2,265 )	S&T MEDTECH SRL - 19,703 (19,703)	Comlab Beijing Radio Frequency Technology Co. Ltd
	$ 192,390 87,796				- 42,388
	$ 104,594				(42,388 )

For the nine months ended September 30, 2024, the Consolidated Company disposed of Integrated Manufacturing & Services Co., Ltd., Katek Vorrats-GmbH1 and Telealarm Europe and its subsidiaries, losing control over these subsidiaries. The related information is as follows:

a. Consideration Received:

Cash and Cash Equivalents	Integrated Manufacturing & Services Co., Ltd. $ 41,928	Katek Vorrats- GmbH1	Telealarm Europe and its Subsidiaries
		314	1,126,407

b. Loss of Control over Assets and Liabilities:

Cash and Cash Equivalents Notes and Accounts Receivable Inventories Other Current Assets Property, Plant, and Equipment Goodwill Other Intangible Assets Other Non-Current Assets Accounts Payable Other Payables Lease Liabilities Deferred Income Tax Liabilities Other Non-Current Liabilities	Integrated Manufacturing & Services Co., Ltd.	Katek Vorrats- GmbH1	Telealarm Europe and its Subsidiaries
	$ 14,233 5,470 - 3,883 20,655 - - 456 ( 1,754 ) ( 1,780 ) ( 463 ) - -	417 24 - - - - - - - - - - -	43,048 142,116 71,402 - 14,390 416,003 521,991 111,071 ( 177,418 ) - - ( 166,345 ) ( 41,395 )
	$ 40,700	441	934,863

c. Disposal of Subsidiary Losses:

Consideration Received: Disposal of Net Assets Reclassification of Other Comprehensive Income	Integrated Manufacturing & Services Co., Ltd.	Katek Vorrats- GmbH1	Telealarm Europe and its Subsidiaries
	$ 41,928 ( 40,700 ) -	314 ( 441 ) -	1,126,407 ( 934,863 ) 5,223
	$ 1,228	( 127 )	196,767

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

d. Net Cash Outflow from Disposal of Subsidiaries:

Consideration Received: Less: Disposed of Cash and Cash Equivalents Net Cash Inflow (Outflow) from Disposal of Subsidiaries:	Integrated Manufacturing & Services Co., Ltd.	Katek Vorrats- GmbH1 314 417	Telealarm Europe and its Subsidiaries
	$ 41,928 14,233		1,126,407 43,048
	$ 27,695	( 103 )	1,083,359

(11) Subsidiaries with Material Non-Controlling Interests

The non-controlling interests in subsidiaries that are material to the Consolidated Company are as follows:

are as follows:
Subsidiary Name Caswell Inc. Kontron AG Marketech	The Country Where the Company is Registered Taiwan Austria Taiwan	Proportion of Ownership Interests and Voting Rights in Major Operating Locations/Non-Controlling Interests
		2025.9.30 67.50% 71.04% 61.71%	2024.12.31 68.30% 71.36% 58.54%	2024.9.30
				68.30% 71.47% 58.50%

The summarized financial information for the above subsidiaries is as follows. This financial information is prepared in accordance with IFRS endorsed by the FSC, and reflects the fair value adjustments made by the Consolidated Company on the acquisition date and the adjustments made for differences in accounting policies. These amounts are before elimination of inter-company transactions:

a. Consolidated Financial Information of Caswell Inc. and its Subsidiaries

2025.9.30 $ 3,495,593 1,931,993 ( 1,070,727 ) ( 736,920 )	2024.12.31	2024.9.30
	3,676,894 1,989,205 ( 1,171,751 ) ( 818,364 )	3,624,714 2,029,422 ( 1,210,973 ) ( 813,044 )
$ 3,619,939	3,675,984	3,630,119
$ 2,486,184	2,561,332	2,544,562

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Operating Revenue Net Profit for the Period Other Comprehensive Income Total Comprehensive Income Net Profit for the Period Attributable to Non- Controlling Interests Total Comprehensive Income Attributable to Non-Controlling Interests Cash Flows From Operating Activities Cash Flows from Investing Activities Cash Flows from Financing Activities The Effect of Exchange Rate Fluctuations on Cash Amounts Increase (Decrease) in Cash and Cash Equivalents Dividends Paid to Non-Controlling Interests	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 3,083,805 246,299 19,212 265,511 131,554 145,529 Nine Months Ended September 30, 2024 39,962 ( 54,727 ) ( 168,121 ) 15,711 ( 167,175 ) 156,805
	$ 3,136,716
	$ 210,871 ( 39,447 )
	$ 171,424
	$ 142,147
	$ 113,280
	Nine Months Ended September 30, 2025
	$ 250,888 ( 16,799 ) ( 343,606 ) ( 15,672 )
	$ ( 125,189 )
	$ 158,336

b. Consolidated Financial Information of Kontron AG and its Subsidiaries

2025.9.30	2024.12.31	2024.9.30
$ 32,791,563 30,227,507 ( 24,013,854 ) ( 13,436,721 )	36,834,634 25,426,210 ( 24,528,952 ) ( 15,463,127 )	36,500,363 25,059,664 ( 23,240,803 ) ( 16,518,402 )
$ 25,568,495	22,268,765	21,800,822
$ 20,281,640	18,108,481	17,890,992

Operating Revenue Net Profit for the Period Other Comprehensive Income Total Comprehensive Income Net Profit for the Period Attributable to Non- Controlling Interests Total Comprehensive Income Attributable to Non-Controlling Interests	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 42,107,181 2,194,728 ( 55,841 ) 2,138,887 1,428,644 2,024,507
	$ 41,196,860
	$ 3,833,290 ( 439,798 )
	$ 3,393,492
	$ 2,574,720
	$ 2,996,677

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

					Nine Months	Nine Months			Nine Months
				Ended September				Ended September
						30, 2025			30, 2024
	Cash Flows From Operating Activities			$		1,109,027			( 462,095 )
	Cash Flows from Investing Activities					( 1,405,728 )			( 3,607,568 )
	Cash Flows from Financing Activities					( 4,024,001 )			( 69,610 )
	The Effect of Exchange Rate Fluctuations on
	Cash Amounts					( 143,107 )			( 46,553 )
	Increase (Decrease) in Cash and Cash
	Equivalents			$		( 4,463,809 )			( 4,185,826 )
	Dividends Paid to Non-Controlling Interests			$		876,400			770,244
c.	Consolidated financial information of			Marketech International					Corp. and its
	Subsidiaries
			2025.9.30			2024.12.31			2024.9.30
	Current Assets	$	41,696,333			37,953,602			36,355,896
	Non-Current Assets		10,278,347			8,703,721			8,786,411
	Current Liabilities		( 33,482,381 )			( 29,549,532		)	( 28,490,133 )
	Non-Current Liabilities		( 3,237,781 )			( 5,081,921		)	( 5,054,973 )
	Net Assets	$	15,254,518			12,025,870			11,597,201
	Ending Balance of Non-
	Controlling Interests	$	9,464,377			7,092,510			6,840,729
					Nine Months				Nine Months
				Ended September				Ended September
						30, 2025			30, 2024
	Operating Revenue			$		36,923,976			45,626,188
	Net Profit for the Period			$		2,412,423			1,364,772
	Other Comprehensive Income					( 198,651 )			128,717
	Total Comprehensive Income			$		2,213,772			1,493,489
	Net Profit for the Period Attributable to Controlling Interests		Non-	$		1,400,467			774,474
	Total Comprehensive Income Attributable to Non-Controlling Interests			$		1,253,256			868,868
					Nine Months				Nine Months
				Ended September				Ended September
						30, 2025			30, 2024
	Cash Flows From Operating Activities			$		1,940,374			4,717,864
	Cash Flows from Investing Activities					( 684,884 )			( 1,023,687 )
	Cash Flows from Financing Activities					( 3,082,480 )			( 3,699,227 )
	The Effect of Exchange Rate Fluctuations on
	Cash Amounts					( 416,984 )			268,602
	Increase (Decrease) in Cash and Cash
	Equivalents			$		( 2,243,974 )			263,552
	Dividends Paid to Non-Controlling Interests			$		715,036	$		707,081

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(12) Property, Plant, and Equipment

The following are the details of the changes in the cost, depreciation, and impairment loss of property, plant, and equipment for the Consolidated Company:

Land $ 942,712 - - - - - ( 2,600 )	Buildings 7,472,205 681,354 - ( 6,367 ) ( 81,258 ) 82,451 41,139	Machinery 7,010,928 653,510 175 ( 173,006 ) ( 44,580 ) 52,714 ( 23,646 )	Leasehold Improvement 227,989 11,921 - ( 2,220 ) - 974 ( 4,126 )	Others 2,288,344 835,547 73,183 ( 48,325 ) - ( 239,537 ) ( 15,545 )	Total 17,942,178 2,182,332 73,358 ( 229,918 ) ( 125,838 ) ( 103,398 ) ( 4,778 )
$ 940,112	8,189,524	7,476,095	234,538	2,893,667	19,733,936
$ 947,166 - - - - ( 7,405 ) 1,690	6,282,171 595,842 447,805 ( 5,913 ) ( 34,087 ) 130,737 146,709	3,923,670 620,767 2,085,076 ( 71,481 ) ( 328,689 ) ( 32,385 ) 181,904	85,491 30,246 - - ( 5,145 ) 39,806 1,496	1,104,794 1,040,796 276,459 ( 4,097 ) ( 109,149 ) ( 170,959 ) 24,389	12,343,292 2,287,651 2,809,340 ( 81,491 ) ( 477,070 ) ( 40,206 ) 356,188
$ 941,451	7,563,264	6,378,862	151,894	2,162,233	17,197,704
$ - - - - - - -	2,539,248 224,997 - ( 5,586 ) ( 49,136 ) - ( 22,032 )	3,189,048 721,569 - ( 109,037 ) ( 35,910 ) ( 16,286 ) 12,145	72,206 33,175 - ( 2,220 ) - 68 ( 1,779 )	666,300 111,832 35,755 ( 39,906 ) - 82,150 ( 20,154 )	6,466,802 1,091,573 35,755 ( 156,749 ) ( 85,046 ) 65,932 ( 31,820 )
$ -	2,687,491	3,761,529	101,450	835,977	7,386,447
$ - - - - - -	2,188,359 222,996 ( 2,792 ) ( 8,048 ) - 37,721	2,367,095 682,981 ( 40,904 ) ( 238,407 ) 2,085 71,166	34,593 16,345 - ( 2,513 ) 2,456 520	574,714 95,918 ( 2,750 ) ( 68,158 ) ( 1,147 ) 12,105	5,164,761 1,018,240 ( 46,446 ) ( 317,126 ) 3,394 121,512
$ -	2,438,236	2,844,016	51,401	610,682	5,944,335
$ 942,712	4,932,957	3,821,880	155,783	1,622,044	11,475,376
$ 940,112	5,502,033	3,714,566	133,088	2,057,690	12,347,489
$ 941,451	5,125,028	3,534,846	100,493	1,551,551	11,253,369

Please refer to Note 8 for details on the real estate, plants and equipment of the Consolidated Company that were provided as collateral for the pledge.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(13) Intangible Assets

The cost and amortization details of the intangible assets of the Consolidated Company are as follows:

Goodwill $ 16,405,389 - 53,073 - - - 89,708	Trademark 2,322,094 - 1,905 - ( 2,930 ) - 93,708	Patents 634,848 43,208 476 - - - 901	Computer Software 7,891,462 1,404,839 - ( 288,424 ) ( 415,561 ) 338 ( 17,202 )	Customer Relationships 3,317,161 - 6,562 - ( 35,940 ) - 131,205	Others 1,670,598 570 7,144 - ( 15,831 ) - 55,495	Total 32,241,552 1,448,617 69,160 ( 288,424 ) ( 470,262 ) 338 353,815
$ 16,548,170	2,414,777	679,433	8,575,452	3,418,988_	1,717,976	33,354,796
$ 14,532,167 - 1,853,793 ( 416,003 ) - - 466,813	2,157,982 - 187,631 - ( 58,971 ) - 82,642	634,848 - - - - - -	6,859,627 1,093,847 587,439 ( 1,023 ) ( 1,381,168 ) ( 18 ) 230,641	3,029,672 - 819,788 ( 525,711 ) - - 122,984	1,456,134 2,000 240,610 ( 45,514 ) - - 62,343	28,670,430 1,095,847 3,689,261 ( 988,251 ) ( 1,440,139 ) ( 18 ) 965,423
$ 16,436,770	2,369,284	634,848	7,389,345	3,446,733	1,715,573	31,992,553
$ 73,090 - 72,557 - - - ( 5,160 )	771,017 49,688 - 984 - ( 2,930 ) 21,492	560,967 10,597 - 246 - - ( 1 )	3,283,280 597,072 - - ( 25,692 ) ( 364,276 ) ( 185,806 )	2,560,296 233,576 - - - ( 35,940 ) 113,507	1,143,380 110,498 - 3,691 - ( 15,831 ) 45,110	8,392,030 1,001,431 72,557 4,921 ( 25,692 ) ( 418,977 ) ( 10,858 )
$ 140,487	840,251	571,809	3,304,578	2,871,439	1,286,848	9,015,412
$ 68,504 - - - - - 2,083	692,960 88,793 - - ( 58,969 ) - 16,643	499,492 46,432 - - - - -	3,754,181 515,169 - - ( 1,379,702 ) ( 22 ) 85,030	2,294,927 269,423 - ( 31,292 ) - - 85,167	926,600 176,140 850 ( 18,965 ) - - 34,762	8,236,664 1,095,957 850 ( 50,257 ) ( 1,438,671 ) ( 22 ) 223,685
$ 70,587	739,427	545,924	2,974,656	2,618,225_	1,119,387	8,068,206
$ 16,332,299	1,551,077	73,881	4,608,182	756,865	527,218	23,849,522
$ 16,407,683	1,574,526	107,624	5,270,874	547,549	431,128	24,339,384
$ 16,366,183	1,629,857	88,924	4,414,689	828,508	596,186	23,924,347

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

a. Indefinite-lived Intangible Assets

Part of the trademarks of the Consolidated Company can be extended for the statutory period at a minimal cost. The Consolidated Company plans to continue applying for extensions of the statutory period and continue producing the product series. Therefore, it is expected that the trademarks will continue to generate net cash inflows, so they are considered intangible assets with indefinite useful lives.

b. Goodwill Impairment Testing

The Consolidated Company recognized a total goodwill of NT$72,557 thousand arising from the acquisitions of Renown Information Technology in May 2022, Goldtek Technology in September 2014 and POSLAB Technology Corporation in November 2019. Due to underperformance in operating results, actual post-acquisition revenue growth fell short of expectations. Accordingly, the Consolidated Company recognized a goodwill impairment of NT$72,557 thousand for the period from January 1 to September 30, 2025.

c. Guarantees

The intangible assets of the Consolidated Company have not been provided as collateral.

(14) Right-of-Use Assets

The Consolidated Company leases land, buildings, machinery equipment, office equipment, transportation equipment and other equipment. The related information is as follows:

Land	Buildings	Machinery	Office Equipment	Transportation Equipment	Other Equipment	Total
$ 1,904,841 2,976 (2,282 ) - (28,632 ) (4,753 )	7,318,756 1,086,972 (846,630 ) (15,430 ) 1 (35,504 )	12,327 519 - - - (749 )	245,329 27,694 (49,332 ) - 12,183 11,549	852,562 143,914 (84,744 ) - (69 ) 44,307	183 340 (85 ) - - -	10,333,998 1,262,415 (983,073 ) (15,430 ) (16,517 ) 14,850
$ 1,872,150	7,508,165	12,097	247,423	955,970	438	10,596,243
$ 1,851,776 127,457 (78,122 ) - - 3,082	4,843,779 858,042 (319,490 ) 1,344,590 9,969 170,510	1,711 10,446 - - - (221 )	31,594 31,319 (69,881 ) 399,259 25,231 17,738	739,659 188,801 (134,161 ) - 5,687 17,314	207 - (24 ) - - -	7,468,726 1,216,065 (601,678 ) 1,743,849 40,887 208,423
$ 1,904,193	6,907,400	11,936	435,260	817,300	183	10,076,272
$ 229,067 27,801 - (8 ) (2,570 ) (715 )	2,981,711 923,656 (2,287 ) (254,170 ) - (24,257 )	5,314 2,058 - - - (342 )	102,676 45,004 - (46,523 ) 2,954 5,562	397,687 152,279 - (75,927 ) - 23,655	139 98 - (85 ) - -	3,716,594 1,150,896 (2,287 ) (376,713 ) 384 3,903
$ 253,575	3,624,653	7,030	109,673	497,694	152	4,492,777

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Land	Machinery	Office Equipment	Transportation Equipment	Other Equipment	Total
$ 192,030 27,851 - - 609	564 4,147 - - (78 )	19,754 69,420 (3,725 ) (4,336 ) 1,296	364,912 130,949 (111,989 ) - 7,567	95 53 (24 ) - -	2,574,375 1,285,344 (367,046 ) (4,336 ) 72,111
$ 220,490	4,633	82,409	391,439	124	3,560,448
$ 1,675,774	7,013	142,653	454,875	44	6,617,404
$ 1,618,575	5,067	137,750	458,276	286	6,103,466
$ 1,683,703	7,303	352,851	425,861	59	6,515,824

(15) Other Current Assets and Other Non-Current Assets

2025.9.30 $ 1,423,959 59,541 3,271,544 258,520 339,267 32,397 58,600 19,845 7,431,353	2024.12.31 1,437,420 45,247 2,146,848 266,317 442,833 29,473 50,636 - 2,120,657	2024.9.30
		1,311,031 36,977 1,774,777 291,751 433,778 24,762 30,871 - 2,295,195
$ 12,895,026	6,539,431	6,199,142
$ 7,695,130 5,199,896	5,476,506 1,062,925	5,141,704 1,057,438
$ 12,895,026	6,539,431	6,199,142

For the receivables arising from the disposal of the computer module business as described above, please refer to Note 6(10) for details.

For details on other current assets and other non-current assets of the Consolidated Company pledged as collateral for borrowings, please refer to Note 8.

(16) Short-Term Borrowings

2025.9.30 $ 11,370,544 1,041,617	2024.12.31	2024.9.30
	12,201,267 1,828,197	11,695,426 1,601,363
$ 12,412,161	14,029,464	13,296,789
$ 51,690,608	44,107,819	44,037,468
0.97%~23.50%	1.00%~24.50%	0.97%~9.69%

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

a. Issuance and Repayment of Loans

The Consolidated Company had no significant issuance or repurchase of short-term borrowings during January 1 to September 30, 2025 and 2024. For interest expenses, please refer to Note 6(27).

b. Collateral for Bank Loans

For assets pledged as collateral for bank borrowings by the Consolidated Company, please refer to Note 8.

(17) Long-Term Loans

	2025.9.30	Amount $ 11,198,983 2,333,756 13,532,739 ( 3,717,072 ) $ 9,815,667 Amount $ 11,313,986 2,087,327
Interest Rate Range (%) 1.10%~4.53% 1.10%~4.00%	Expiration Year
	2029~2035 2025~2043 2024.12.31
Interest Rate Range (%) 0.97%~5.53% 0.50%~4.09%	Expiration Year
	2028~2029 2030~2043 2024.9.30
		13,401,313 ( 2,379,593 )
		$ 11,021,720
		Amount $ 12,035,121 2,250,720
Interest Rate Range (%) 0.50%~5.29% 0.44%~9.00%	Expiration Year
	2026~2029 2030~2043
		14,285,841 ( 2,236,361 )
		$ 12,049,480

a. The Consolidated Company complied with the relevant contractual terms as of September 30, 2025, and therefore classified the borrowing above as a non-current liability. The Consolidated Company expects to comply with the relevant contractual terms at the end of each quarter for at least twelve months after the reporting date.
b. For assets pledged as collateral for bank borrowings by the Consolidated Company, please refer to Note 8.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(18) Corporate Bonds Payable

The balance of corporate bonds payable for the Consolidated Company is as follows:

The 6th Domestic Unsecured Convertible Corporate Bonds The 4th Domestic Unsecured Convertible Corporate Bonds The 5th Domestic Unsecured Convertible Corporate Bonds Subsidiary's Unsecured Convertible Corporate Bonds Less: Portion Classified as Current or Subject to Exercisable Redemption Rights within One Year Ending Balance of Corporate Bonds Payable Embedded Derivatives – Call and Put Options (classified under Financial Assets Measured at Fair Value Through Profit or Loss) Equity Component of Conversion Rights (Classified under Capital Surplus – Stock Options)	2025.9.30 $ 1,493,406 22,744 2,953,620 300,822	2024.12.31 1,488,067 23,164 2,914,701 2,434,568	2024.9.30 1,486,287 50,423 2,901,766 2,423,745 (50,423 ) 6,811,798 4,318 204,135
	(4,770,592 )	-
	$ -	6,860,500
	$ 1,734	4,690
	$ 202,710	202,739

a. To strengthen its operational development and to introduce long-term strategic investment partners, the Company issued its first domestic private placement of unsecured convertible bonds on September 2, 2021. On August 26, 2025, the Board of Directors resolved to retroactively register the previously issued first domestic private placement of unsecured convertible bonds for public offering, reclassifying them as the Company’s sixth domestic unsecured convertible bonds. Trading of these bonds commenced on September 30, 2025 at securities firms’ business premises. The issuance details are as follows:
(a) Total Issuance: NT$1,500,000 thousand
(b) Face Value: NT$100 thousand each
(c) Coupon Rate: 0%
(d) Effective Interest Rate: 0.479%

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(e) Book Value at Issuance: NT$1,464,589 thousand
(f) Term: 2021.09.02 - 2026.09.02
(g) Conversion Period:

Except for the suspension period of conversion, the creditors may at any time request that the convertible corporate bonds held be converted into the common stocks of the Company from the following day after three months of issuance date (December 3, 2021) to the expiration date September 2, 2026, in accordance with the regulations on corporate bond conversion. The suspension period of conversion is as follows:

i. During the book closure period, the transfer of common stocks is suspended in accordance with the law.
ii. The period from 15 business days prior to the book closure date for stock dividends, cash dividends, or cash capital increase subscription, up to the record date for rights distribution.
iii. The date of capital reduction is cut off one day before the commencement of capital reduction.
iv. Other suspension periods of stock transfer by law.
(h) Conversion Price and its Adjustment:

The initial conversion price was set at NT$220.7. Due to increases in the Company's issued ordinary shares, the conversion price was adjusted according to Article 11 of the Company's Domestic Private Unsecured Convertible Bonds Issuance and Conversion Rules. As of September 30, 2025, the conversion price was adjusted to NT$182.4.

(i) Redemption Rights of Creditors:

30 days prior to 3 years after the issuance of corporate bonds (September 2, 2024), bondholders may notify the Company in written to redeem the convertible bonds in cash at face value according to the Conversion Rules.

(j) The Company's Redemption Right:

From the day after the issuance of corporate bonds for 3 years (September 3, 2024) to 40 days before the maturity date (July 24, 2026), if the closing price of the Company's common stocks exceeds the current conversion price for 30 consecutive business days for up to 30%, or the outstanding balance of the convertible corporate bonds is less than 10% of the original total amount of the issuance, the Company

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

may notify the bondholders in accordance with the regulations of conversion method and call back all the corporate bonds by cash at par value.

(k) Redemption upon Maturity of Bonds:

Unless the bonds have been redeemed, repurchased and cancelled, or the bondholders have exercised their conversion rights, the Company will redeem all bonds in cash at face value on the maturity date.

These convertible bonds include liability and equity components, with the equity component presented as capital surplus – stock options in equity. The liability components are the liabilities of embedded derivative financial products and nonderivative financial products. The measured amount of derivative financial liabilities on September 30, 2025 is NT$1,350 thousand at fair value cost and nonderivative financial liabilities on September 30, 2025 is NT$1,493,406 thousand at amortized cost, and its effective interest rate initially recognized is 0.479%.

Issue Proceeds (Less Transaction Costs of NT$165 thousand)
Equity Components
Current portion of long-term liabilities (including payable corporate
bonds of NT$1,464,589 thousand and non-current financial
liabilities at fair value through profit or loss of NT$150 thousand)
Interest Calculated at Effective Interest Rate of 0.479%
Gain on Valuation of Financial Product
Liability Components as of September 30, 2025

$ 1,499,835
(35,396 )

1,464,439
28,817
(1,200 )
$
1,492,056

b. To strengthen its working capital and repay borrowings, the Company issued its 4th domestic unsecured convertible bonds on November 16, 2021. The issuance details are as follows:
(a) Total Issuance: NT$1,000,000 thousand
(b) Face Value: NT$100 thousand each
(c) Coupon Rate: 0%
(d) Effective Interest Rate: 0.9994%
(e) Book Value at Issuance: NT$951,494 thousand
(f) Term: 2021.11.16 - 2026.11.16

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(g) Conversion Period:

Except for the suspension period of conversion, the creditors may at any time request that the convertible corporate bonds held be converted into the common shares of the Company from the following day after three months of issuance date (February 17, 2022) to the expiration date November 16, 2026, in accordance with the Regulations on Corporate Bond Conversion. The suspension period of conversion is as follows:

i. During the book closure period, the transfer of common stocks is suspended in accordance with the law.
ii. The period during which the Company applies to the Taipei Exchange for book closure dates for ex-rights/ex-dividend for bonus shares, cash dividends, or capital increase, starting from 15 business days before the book closure date until the record date for distribution of rights.
iii. The date of capital reduction is cut off one day before the commencement of capital reduction.
iv. Other suspension periods of stock transfer by law.
(h) Conversion Price and its Adjustment:

The conversion price at the time of initial issuance is set at NT$221.1. In the event of an increase in the shares of the Company's issued common stocks, the conversion price shall be adjusted under Article 12 of the Company's Regulations on Issuance and Conversion of Domestic Unsecured Convertible Corporate Bonds. As of September 30, 2025, the conversion price was adjusted to NT$187.8.

(i) Redemption Rights of Creditors:

30 days before the bonds have been issued for three years (November 16, 2024), bondholders may request the Company to redeem the convertible bonds in cash at face value according to the conversion rules.

(j) The Company's Redemption Right:

From the day following three years after issuance (November 17, 2024) to 40 days before maturity (October 7, 2026), if the closing price of the Company's common shares exceeds 30% of the conversion price for 30 consecutive business days, or if the outstanding balance of the convertible bonds is less than 10% of the original total issued amount, the Company may notify bondholders to redeem all bonds in cash at face value according to the conversion rules.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

i. Redemption upon Maturity of Bonds:

These convertible bonds include liability and equity components, with the equity component presented as capital surplus – stock options in equity. The liability components are the liabilities of embedded derivative financial products and non-derivative financial products. The measured amount of derivative financial liabilities on September 30, 2025 is NT$23 thousand at fair value cost and non-derivative financial liabilities on September 30, 2025 is NT$22,744 thousand at amortized cost, and its effective interest rate initially recognized is 0.9994%.

Issue Proceeds (Less Transaction Costs of NT$3,480 thousand)
Equity Components
Current portion of long-term liabilities (including payable
corporate bonds of NT$951,494 thousand and non-current
financial assets at fair value through profit or loss of
NT$598 thousand)
Interest Calculated at Effective Interest Rate of 0.9994%
Gain on Valuation of Financial Product
Converting Corporate Bonds Payable into Common Stock
Liability Components as of September 30, 2025

$ 1,001,520
(49,428 )
952,092
18,356
(46 )
(947,681 )
$
22,721

c. To strengthen its working capital and repay borrowings, the Company issued its 5th domestic unsecured convertible bonds on August 16, 2023. The issuance details are as follows:
(a) Total Issuance: NT$3,000,000 thousand
(b) Face Value: NT$100 thousand each
(c) Coupon Rate: 0%
(d) Effective Interest Rate: 1.787%
(e) Book Value at Issuance: NT$2,844,753 thousand
(f) Term: 2023.08.16 - 2026.08.16
(g) Conversion Period:

Except for the suspension period of conversion, the creditors may at any time request that the convertible corporate bonds held be converted into the common stocks of the Company from the following day after three months of issuance date (November 17, 2023) to the expiration date August 16, 2026, in accordance with

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

the regulations on corporate bond conversion. The suspension period of conversion is as follows:

i. During the book closure period, the transfer of common stocks is suspended in accordance with the law.
ii. The period during which the Company applies to the Taipei Exchange for book closure dates for ex-rights/ex-dividend for bonus shares, cash dividends, or capital increase, starting from 15 business days before the book closure date until the record date for distribution of rights.
iii. The date of capital reduction is cut off one day before the commencement of capital reduction.
iv. Other suspension periods of stock transfer by law.
(h) Conversion Price and its Adjustment:

The conversion price at the time of initial issuance is set at NT$295. In the event of an increase in the shares of the Company's issued common stocks, the conversion price shall be adjusted under Article 12 of the Company's Regulations on Issuance and Conversion of Domestic Unsecured Convertible Corporate Bonds. As of September 30, 2025, the conversion price was adjusted to NT$273.6.

(i) The Company's Redemption Right:

From the day after the issuance of corporate bonds for 3 months (November 17, 2023) to 40 days before the maturity date (July 7, 2026), if the closing price of the Company's common stocks exceeds the current conversion price for 30 consecutive business days for up to 30%, or the outstanding balance of the convertible corporate bonds is less than 10% of the original total amount of the issuance, the Company may notify the bondholders in accordance with the regulations of conversion method and call back all the corporate bonds by cash at par value.

i. Redemption upon Maturity of Bonds:

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

fair value cost and non-derivative financial liabilities on September 30, 2025 is NT$2,953,620 thousand at amortized cost, and its effective interest rate initially recognized is 1.787%.

Issue Proceeds (Less Transaction Costs of NT$5,550 thousand)
Equity Components
Current portion of long-term liabilities (including payable
corporate bonds of NT$2,844,753 thousand and non-current
financial liabilities at fair value through profit or loss of
NT$1,497 thousand)
Interest Calculated at Effective Interest Rate of 1.787%
Loss on Valuation of Financial Product
Converting Corporate Bonds Payable into Common Stock
Liability Components as of September 30, 2025

$ 3,009,450
(166,194 )
2,843,256
109,155
1,197
(288 )
$
2,953,320

d. The main conditions relating to the issuance of unsecured convertible corporate bonds by the subsidiary are as follows:
(a) Total Issuance: NT$2,500,000 thousand
(b) Face Value: NT$100 thousand each
(c) Coupon Rate: 0%
(d) Effective Interest Rate: 1.796%
(e) Term: 2023.06.27 - 2026.06.27
(f) Conversion Period: The holders of the convertible corporate bonds may request the subsidiary to convert the bonds into the subsidiary's common shares from the next day after three months from the issuance date of the bonds to the maturity date, except during the statutory book closure period as stipulated in the conversion measures or laws and regulations. The rights and obligations of the converted common shares are the same as those of the common shares originally issued.
(g) Conversion Price and its Adjustment:

The conversion price of this convertible bond is determined according to the prescribed formula in the conversion regulations. If there is a situation where the Company is subject to anti-dilution provisions, the conversion price will be adjusted according to the prescribed formula in the conversion regulations. Subsequently, on the prescribed base date, the conversion price will be redetermined according to the prescribed formula in the regulations. If the new conversion price is higher than the previous conversion price of that year, no adjustment will be made.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(h) Redemption Rights:

i. Redemption at maturity: The subsidiary will redeem the principal in one lump sum upon maturity of the bond issue.
ii. Early Redemption: From the day following three months after the issuance of the convertible corporate bonds to 40 days before the expiration of the issuance period, if the closing price of the subsidiary's common shares exceeds 30% of the conversion price at that time for 30 consecutive business days, or from the day following three months after the issuance of the convertible corporate bonds to 40 days before the expiration of the issuance period, when the outstanding balance of the convertible corporate bonds is less than 10% of the original total issuance amount, the subsidiary may redeem all the bonds in cash at the face value of the bonds at any time thereafter.
iii. According to the conversion method, all subsidiary bonds redeemed, repaid or converted by the convertible bonds will be cancelled, and all rights and obligations attached to the convertible bonds will also be extinguished and no longer issued.

(19) Lease Liabilities

The Consolidated Company's carrying amount of lease liabilities:

Current Non-Current	2025.9.30 $ 1,644,277	2024.12.31 1,672,853 5,556,381	2024.9.30
			2,615,984
	$ 5,167,417		4,631,066

For maturity analysis, please refer to Note 6(28) Financial Instruments.

Recognized lease profit/loss is below:

Recognized lease profit/loss	is below:
Interest Expense on Lease Liabilities Short-Term Lease Expenses Lease Modification Loss (Benefit)	July to September 2025 $ 69,046	July to September 2024 62,4.82	Nine Months Ended September 30, 2025 218,434 216,336 (7,845 )	Nine Months Ended September 30, 2024
				172,396
	$ 56,406	154,179		334,791
	$ 328	(1,616 )		(9,170 )

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Recognized lease on the cash flow statement is below:

Total Cash Outflow for Lease	Nine Months Ended September 30, 2025 1,545,729	Nine Months Ended September 30, 2024 1,810,748

The Consolidated Company leases land, houses and buildings, machinery and equipment, office equipment, transportation equipment and other equipment, with lease terms generally being three years. Some leases include options to extend for the same period as the original contract upon expiration of the lease term.

(20) Provision for Liabilities

Warranty Provision Onerous Contracts Total Current Non-Current	2025.9.30 $ 3,072,748 483,772	2024.12.31 1,950,250 602,388	2024.9.30 2,361,175 - 2,361,175 1,791,380 569,795 2,361,175
	$ 3,556,520	2,552,638
	$ 2,601,508 955,012	1,967,893 584,745
	$ 3,556,520	2,552,638

(21) Employee Benefits

a. Defined Benefit Plan

As there were no significant market fluctuations, major curtailments, settlements, or other significant one-time events after the end of the previous fiscal year, the Consolidated Company used the retirement benefit costs measured and disclosed as of December 31, 2024 and 2023 based on the actuarial valuations performed on those dates for the interim periods.

The details of the Consolidated Company's expenses recognized are as follows, which were accounted for under "Operating Costs" and "Operating Expenses":

Recorded under Operating Costs Recorded under Operating Expenses	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024
	$ 8,720 3,585	11,890 4,966	25,224 10,947	25,572 11,456
	$ 12,305	16,856	36,171	37,028

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

b. Defined Contribution Plans

The Consolidated Company has determined the pension costs under the defined benefit pension plan as follows, which have been deposited with the Labor Insurance Bureau or the local competent authority and are recorded under "Operating Costs" and "Operating Expenses":

Recorded under Operating Costs Recorded under Operating Expenses	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024
	$ 39,687 36,890	33,783 34,126	120,565 119,810	101,134 95,525
	$ 76,577	67,909	240,375	196,659

(22) Income Tax

a. Income Tax Expense

The details of the Consolidated Company's income tax expenses are as follows:

Income Tax Expenses for the Period Corporate Income Tax Adjustment of the Income Tax in the Previous Year Deferred Income Tax Expenses The Occurrence and (Reversal) of Temporary Differences Income Tax Expense	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024
	$ 608,807 825 609,632 (155,073 )	618,949 1,540 620,489 (144,124 )	1,587,433 (20,893 ) 1,566,540 (121,884 )	1,552,795 (25,993 ) 1,526,802 (212,384 )
	$ 454,559	476,365	1,444,656	1,314,418

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

The details of the income tax expense under other comprehensive income and loss of the Consolidated Company are as follows:

Items that Will not be Reclassified to Profit or Loss: Unrealized Gains or Losses on Equity Instrument Investments Measured at Fair Value through Other Comprehensive Income Items That May Be Reclassified Subsequently to Profit or Loss: Exchange Differences on Translation of Foreign Financial Statements	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025 (1,177) (49,024)	Nine Months Ended September 30, 2024
	$ (425) $ 24,565	- 8,937		(1,915) 31,835

b. Income Tax Assessments

The corporate income tax returns of the Company, Ennoconn International Investment Co., Ltd., Caswell Inc., and Marketech International Corp. have been assessed and approved by the tax authorities up to the year 2023; the tax return of Goldtek Technology Co., Ltd. has been assessed and approved up to the year 2022.

In addition, the Company filed an appeal with the Supreme Administrative Court against the tax assessments for the years 2015 to 2018. However, pursuant to the final ruling rendered in February 2024, the Company is required to pay the related tax amounts. The Company has fully paid the aforementioned tax. As the related income tax had already been estimated and recognized in prior years, it does not affect the income tax expense for the year 2025.

c.

The Lowest Tax Burden Globally

The Consolidated Company has applied the exception related to the recognition and disclosure of deferred tax assets and liabilities arising from Pillar Two income taxes. For the periods from January 1 to September 30, 2025 and 2024, the Consolidated Company recognized no current income tax expense related to Pillar Two income taxes (both amounts were $0 thousand). The exposure arising from the Pillar Two rules is explained as follows:

The Consolidated Company falls within the scope of the OECD Pillar Two model rules. The Pillar Two legislation has been enacted in countries such as the European Union, Vietnam, Australia, Canada, the United Kingdom, Turkey, Switzerland, Slovenia, Norway, and North Macedonia, and has become effective starting in 2024. Based on the

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Consolidated Company's assessment, there was no material current income tax exposure related to Pillar Two as of September 30, 2025. The Consolidated Company will continue to assess the potential exposure arising from the implementation of Pillar Two legislation in various jurisdictions.

(23) Capital and Other Equity

Except as described below, the Consolidated Company had no significant changes in capital and other equity accounts during the periods for the nine months ended September 30, 2025 and 2024. For related information, please refer to Note 6(22) of the consolidated financial statements for the year ended December 31, 2024.

a. Issuance of Common Stock

For the nine months ended September 30, 2025, the Company issued 3,000 thousand new shares with a total amount of NT$31 thousand at par value due to the exercise of conversion rights by the holders of convertible corporate bonds. The aforementioned new shares have completed the statutory registration procedures.

From January 1 to September 30, 2024, the Company issued 5,395,000 new shares with a total amount of NT$53,947,000 at par value due to the holders of convertible corporate bonds exercising their conversion rights, of which 5,077,000 shares have completed the statutory registration procedures.

b. Capital Surplus

The balances of the Company's capital surplus are as follows:

Premium of Issued Shares Issuance of New Shares for Other Company's Shares Premium on Conversion of Convertible Corporate Bonds Share Options for Convertible Corporate Bonds Expired Stock Options Changes in Equity of Subsidiaries and Associates	2025.9.30	2024.12.31	2024.9.30
	$ 5,036,365 1,372,670 8,384,527 202,710 385,278 547,786	5,039,717 1,372,670 8,383,940 202,739 385,278 279,585	5,039,717 1,372,670 8,356,713 204,135 385,261 259,484
	$ 15,929,336	15,663,929	15,617,980

According to the Company Act, capital surplus should be used to offset losses first, and then new shares or cash can be issued in proportion to the shareholders' original shares using the realized capital surplus. The aforementioned realized capital surplus includes the premium received from the issuance of shares in excess of par value and the income from endowments received. According to the Regulations Governing the Offering and

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Issuance of Securities by Securities Issuers, the amount of capital surplus to be capitalized mentioned above should not exceed 10% of the paid-in capital each year.

c.
Retained Earnings

According to the Company's Articles of Incorporation, if there is a surplus in the annual final accounts, it should first be used to pay taxes, offset previous years' losses, then 10% should be set aside as legal reserve, but this is not required when the legal reserve has reached the Company's paid-in capital; in addition, special reserve should be set aside or reversed according to the Company's operating needs and laws and regulations. If there is still a surplus, it should be combined with the undistributed earnings at the beginning of the period, and the Board of Directors should draw up a surplus distribution proposal to be submitted to the shareholders' meeting for resolution and distribution.

The Company’s industrial development is in a growth stage, and there are plans to expand production lines and capital needs for the next few years. Therefore, the residual dividend policy is adopted; first, the retained earnings are used to meet the capital needs, and the remaining surplus is paid out in the form of cash dividends. However, the cash dividend shall not be less than 10% of the total dividend distribution for the year.

(a) Legal Reserve

When the Company has no losses, it may, by a resolution of the shareholders' meeting, distribute new shares or cash out of the legal reserve, but only the portion of the legal reserve that exceeds 25% of the paid-in capital.

(b) Special Reserve

According to FSC regulations, when distributing distributable earnings, the Company should set aside special reserve from the net debit balance of other equity items in the current year in the order mentioned in the preceding paragraph and the difference between the special reserve balance set aside and the undistributed earnings at the beginning of the period and the net profit after tax for the current period outside of the net profit items. For the accumulated amount of other equity deductions in the previous period, the special reserve should be set aside from the undistributed earnings in the previous period and should not be distributed. If there is a subsequent reversal in the amount of other decreases in shareholders' equity, the reversal may be distributed in the form of a surplus.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(c) Earnings Distribution

On May 29, 2025 and May 31, 2024, the Company's Annual Shareholders' Meeting resolved the earnings distribution plan for 2024 and 2023 as follows:

Distributed to Owners of Common Stocks: Cash	2024 Share Allotment (NT$) Amount $ 12.201,677,985	2023	2023
	Share Allotment (NT$) $ 12.20	Share Allotment (NT$) 11.41	Amount
			1,559,072

The above 2023 earnings distribution plan of the Company does not consider the amount that should be included in the undistributed earnings of the year outside the net profit after tax for 2023 in the amount of legal reserve set aside, so the Board of Directors resolved to revise the 2023 earnings distribution plan on August 13, 2024 and this revision was approved at the shareholders' meeting on May 29, 2025. This revision did not affect the amount of cash dividends distributed to common shareholders. Related information on the above earnings distribution can be found on the Market Observation Post System.

d. Other Equity (Net of Tax) and Non-Controlling Interests

Balance as of January 1, 2025 Net Profit for the Period Exchange Differences Arising from the Translation of Net Assets of Foreign Operations Share of Associates Accounted for Using the Equity Method Unrealized Gain or Loss on Financial Assets Measured at Fair Value Through Other Comprehensive Income Remeasurement of Defined Benefit Plan Subsidiary Shareholder Cash Dividends Disposal of Equity Instruments Measured at Fair Value through Other Comprehensive Income Changes in Ownership Interests in Subsidiaries Non-controlling Interests Arising from Business Combinations Effect of Loss of Control Other Changes Balance as of September 30, 2025	Exchange Differences on Translation of Foreign Financial Statements $ (218,910 ) - (525,977 ) (7,150 ) - - - - - - - -	Unrealized Gain or Loss on Financial Assets Measured at Fair Value Through Other Comprehensive Income	Non- Controlling Interests 29,994,785 4,053,822 255,486 1,909 (25,918 ) 1,458 (1,871,084 ) - (281,199 ) 32,589 (133,541 ) 2,280,306	Total
		(388,479 ) - - - (36,698 ) - - 594 - - - -		29,387,396 4,053,822 (270,491 ) (5,241 ) (62,616 ) 1,458 (1,871,084 ) 594 (281,199 ) 32,589 (133,541 ) 2,280,306
	$ (752,037 )	(424,583 )	34,308,613	33,131,993

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements

(Continued)

Balance as of January 1, 2024 Net Profit for the Period Exchange Differences Arising from the Translation of Net Assets of Foreign Operations Share of Associates Accounted for Using the Equity Method Unrealized Gain or Loss on Financial Assets Measured at Fair Value Through Other Comprehensive Income Remeasurement of Defined Benefit Plan Subsidiary Shareholder Cash Dividends Disposal of Equity Instruments Measured at Fair Value through Other Comprehensive Income Changes in Ownership Interests in Subsidiaries Non-controlling Interests Arising from Business Combinations Other Changes Balance as of September 30, 2024	Exchange Differences on Translation of Foreign Financial Statements	Unrealized Gain or Loss on Financial Assets Measured at Fair Value Through Other Comprehensive Income	Non- Controlling Interests	Total
	$ (1,081,452 ) - 748,123 5,341 - - - - - - -	41,523 - - 518 (186,527 ) - - 27,014 - - -	27,777,256 2,443,547 722,402 (522 ) 12,136 46 (1,701,127 ) - 359,700 1,695,501 (2,166,337 )	26,737,327 2,443,547 1,470,525 5,337 (174,391 ) 46 (1,701,127 ) 27,014 359,700 1,695,501 (2,166,337 )
	$ (327,988 )	(117,472 )	29,142,602	28,697,142

(24) Earnings per Share

The calculation of the Consolidated Company's basic earnings per share and diluted earnings per share are as follows:

a. Basic earnings per share

(a) Net profit attributable to the holders of common stock equity of the Company

Continuing Operation Discontinuing Operation July to September 2025 $ 950,713 - July to September 2024 $ 690,668 - Nine Months Ended September 30, 2025$ 2,343,043 - Nine Months Ended September 30, 2024$ 1,826,382 2,254 Weighted average outstanding common stocks July to September 2025 July to September 2024 Nine Months Ended September 30, 2025 Weighted average outstanding common stocks 137,540 137,350 137,540	Continuing Operation	Continuing Operation	Discontinuing Operation	Total
	$ 950,713		-	950,713
	$ 690,668		-	690,668
	$ 2,343,043		-	2,343,043
	$ 1,826,382		2,254	1,828,636
			Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 136,521
137,540		137,350	137,540

(b) Weighted average outstanding common stocks

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Continuing Operation	Discontinuing Operation	Total
$ 6.91	-	6.91
$ 5.03	-	5.03
$ 17.04	-	17.04
$ 13.38	0.01	13.39

b. Diluted earnings per share

(a) Net profit attributable to the holders of common stock equity of the Company

Continuing Operation	Discontinuing Operation	Total
$ 950,713 13,609	- -	950,713 13,609
$ 964,322	-	964,322
$ 690,668 13,116	- -	690,668 13,116
$ 703,784	-	703,784
$ 2,343,043 37,356	- -	2,343,043 37,356
$ 2,380,399	-	2,380,399
$ 1,826,382 34,710	2,254 -	1,828,636 34,710
$ 1,861,092	2,254	1,863,346

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(b) Weighted average outstanding common stocks

Weighted Average Number of Outstanding Common Stocks (Basic) Effect of Conversion of Convertible Corporate Bonds Effect of Employee Remuneration Weighted Average Outstanding Common Stocks (Diluted)	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 136,521 18,941 302 155,764
	137,540 19,310 82	137,350 18,096 84	137,540 19,311 396
	156,932	155,530	157,247

(c) Diluted earnings per share

Continuing Operation	Discontinuing Operation	Total
$ 6.14	-	6.14
$ 4.53	-	4.53
$ 15.14	-	15.14
$ 11.95	0.01	11.96

(25) Contract Revenue

a. Revenue Details

The details of the Consolidated Company's revenue are as follows:

Revenue from Sales of Goods Service Revenue Engineering Revenue	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025 77,470,997 4,219,785 21,085,481 102,776,263	Nine Months Ended September 30, 2024
	$25,837,128 1,484,145 6,296,185	26,292,481 1,243,944 10,175,785		73,217,831 3,209,407 30,323,080
	$33,617,458	37,712,210		106,750,318

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

b. Balance of Contracts

Balance of Contracts
Notes and Accounts Receivable Less: Allowance for Loss Total Contract Asset - Construction Contracts Contract Asset - Sales Contracts Contract Asset - Service Contracts Total Contract Liabilities - Construction Contracts Contract Liability ‐ Sales Contracts Contract Liabilities - Service Contracts Extended Warranty Service Total	2025.9.30	2024.12.31	2024.9.30 23,830,871 1,341,508 22,489,363 11,217,610 1,154,063 1,013,072 13,384,745 2024.9.30 7,653,055 4,460,381 1,505,989 405,430 14,024,855
	$ 26,323,680 1,690,062	23,710,260 1,523,904
	$ 24,633,618	22,186,356
	$ 10,263,757 2,159,481 1,936,468	10,180,252 1,130,829 1,794,888
	$ 14,359,706	13,105,969
	2025.9.30	2024.12.31
	$ 10,828,515 8,743,120 1,557,847 438,573	8,961,655 4,090,527 2,061,440 364,748
	$ 21,568,055	15,478,370

For disclosures related to notes receivable and accounts receivable and their impairment, please refer to Note 6(4).

(26) Compensation of Employees, Directors and Supervisors

On May 29, 2025, the Company's shareholders resolved to amend the Articles of Incorporation. Under the amended Articles, if the Company reports profit for the year, no less than 2% shall be allocated as employee compensation, of which at least 10% shall be distributed to rank-and-file employees. The employee compensation shall be distributed in stock or cash as resolved by the Board of Directors, and the relevant procedures shall be formulated by the Board of Directors. The Company may also allocate up to 2% of the aforementioned profit as director compensation, subject to a resolution of the Board of Directors. Prior to the amendment, in accordance with the Company's Articles of Incorporation, no less than 2% of the Company's annual profits shall be appropriated to the compensation of employees and no more than 2% to the compensation of directors and supervisors. However, where the Company has accumulated losses, the Company shall first reserve certain amount of the profit to recover the losses. Parties eligible to receive the aforementioned compensation in the form of stock or cash shall include employees in the controlling and associates who meet certain conditions.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

The employee compensation set aside by the Company from July 1 to September 30, 2025 and 2024 and from January 1 to September 30, 2025 and 2024 amounted to NT$23,028,000, NT$23,398,000, NT$83,193,000, and NT$61,325,000, respectively, and the director and supervisor compensation set aside amounted to NT$2,500,000, NT$1,168,000, NT$7,570,000, and NT$3,502,000, respectively. These amounts were estimated based on the Company’s pre-tax net profit for the period minus the amount before deducting employee and director and supervisor compensation, multiplied by the distribution ratio of employee compensation and director and supervisor compensation stipulated in the Company’s Articles of Incorporation, and were recorded under operating costs or operating expenses for the period. If there is a difference between the actual amount distributed and the estimated amount in the following year, it will be treated as a change in accounting estimate, and the difference will be recognized as profit or loss for the following year.

For the fiscal years 2024 and 2023, the Company estimated the employees' compensation at NT$90,200 thousand and NT$85,000 thousand, respectively, and the directors' and supervisors' compensations at NT$6,000 thousand and NT$2.600 thousand, respectively. There was no difference between the actual distribution. Please refer to the Market Observation Post System (MOPS) for relevant information.

(27) Total Non-Operating Income and Expenses

a. Other Income

The details of the Consolidated Company's other income are as follows:

Rent Revenue/Income Dividend Revenue	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 12,586 50,639 63,225
	$ 6,647 16,387	3,810 7,293	$ 13,248 52,264
	$ 23,034	11,103	$ 65,512

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

b. Other Gains and Losses

The details of the Consolidated Company's other gains and losses are as follows:

Gains (Losses) on Disposal of Property, Plant and Equipment Disposal of Interests in Subsidiaries Gain (Loss) on Foreign Exchange Net Benefits on Financial Assets and Liabilities Supplemental Income Others	July to September 2025	July to September 2024 8,606 196,640 (148,353 ) 168,122 335,789 256,311 817,115	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 (32,234) 197,861 262,140 533,588 995,142 535,837 2,492,334
	$ (45,617) 116,816 317,267 891,561 374,696 (157,668)		(44,686) 3,217,456 (320,955) 1,519,505 1,266,394 287,895
	$ 1,497,055		$ 5,925,609

c. Financial Cost

The details of the Consolidated Company's finance costs are as follows:

Interest on Bank Loans Interest on Lease Liabilities Accrued Interest on Corporate Bonds Payable Other Interests	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 973,979 172,396 77,373 392 1,224,140
	$ 222,239 69,046 18,504 -	358,532 62,482 25,663 -	708,538 218,434 68,245 -
	$ 309,789	446,677	$ 995,217

(28) Financial Instruments

a. Credit Risk

(a) Amount of Maximum Exposure to Credit Risk

The carrying amount of a financial asset represents the maximum amount of credit risk.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(b) Credit Risk Concentration

Since the Consolidated Company has a large customer base and does not have significant concentration of transactions with a single customer and the sales area is dispersed, there is no significant concentration of credit risk for accounts receivable. In order to reduce credit risk, the policy adopted by the Consolidated Company is to only conduct transactions with reputable counterparties and to regularly and continuously evaluate the financial status of customers, obtaining sufficient collateral when necessary to reduce the risk of financial losses caused by default.

For information on the credit risk exposure of notes and accounts receivable, please refer to Note 6(4).

Other Financial Assets at Amortized Cost, Including Other Account Receivables and Certificates of Deposit

Liquidity Risk

The table below shows the contractual maturity dates of financial liabilities, including estimated interest.

Carrying Amount	Contractual Cash Flows	Within 6 Months	6-12 Months	More than 1 Year
$ 30,732,954 6,811,694 25,944,900 4,770,592 447	30,732,954 7,432,060 26,110,412 4,774,570 447	30,732,954 834,309 11,844,747 4,469,770 447	- 835,540 4,333,267 304,800 -	- 5,762,211 9,932,398 - -
$ 68,260,587	69,050,443	47,882,227	5,473,607	15,694,609
$ 29,324,588 7,229,234 27,430,777	29,324,588 7,774,656 27,466,476	29,324,588 858,094 13,203,061	- 856,148 3,237,401	- 6,060,414 11,026,014

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Carrying Amount	Contractual Cash Flows	Within 6 Months	6-12 Months	More than 1 Year
6,860,500 -	6,925,731 -	- -	- -	6,925,731 -
$ 70,845,099	71,491,451	43,385,743	4,093,549	24,012,159
$ 27,539,868 7,247,050 27,582,630 6,862,221 -	27,539,868 7,096,467 27,688,218 6,938,376 -	27,539,868 937,720 12,564,051 50,423 -	- 934,593 3,157,700 - -	- 5,224,154 11,966,467 6,887,953 -
$ 69,231,769	69,262,929	41,092,062	4,092,293	24,078,574

The Consolidated Company does not expect the cash flows included in the maturity analysis to occur significantly earlier or at significant different amounts.

c.

Market Risk

(a) Exchange Rate Risks

The Consolidated Company's financial assets and liabilities exposed to significant foreign currency exchange rate risk are as follows:

Comprehensive Income Monetary Items USD:NTD USD:EUR USD:RMB Financial Liability Monetary Items USD:NTD USD:EUR USD:RMB		2025.9.30
	Foreign Currency 331,308 292,307 20,784 113,782 187,592 19,741	Exchange Rate 30.45 0.8513 7.1311 30.45 0.8513 7.1311	NTD 10,088,329 8,901,041 632,869 3,464,662 5,712,364 601,109

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

	2024.12.31
Foreign Currency 392,449 143,235 20,044 275,695 108,257 11,991	Exchange Rate 32.79 0.9605 7.3192 32.79 0.9605 7.3192	NTD
		12,868,403 4,696,886 657,243 9,040,039 3,549,906 393,185

	2024.9.30
Foreign Currency 384,646 113,093 15,915 263,021 98,724 12,807	Exchange Rate 31.65 0.8946 7.0022 31.65 0.8946 7.0022	NTD
		12,174,046 3,579,501 503,709 8,324,615 3,124,708 405,341

Note: The abovementioned exchange rates of the Euro and 2025.9.30 EUR: NTD 35.77 RMB: NTD 4.27	RMB against NTD are as follows: 2024.12.31 2024.9.30 34.14 35.38 4.48 4.52

The foreign exchange risk of the Consolidated Company's monetary items mainly arises from cash and cash equivalents, accounts receivable and other receivables, borrowings, accounts payable and other payables denominated in foreign currencies, which generate foreign exchange gains or losses upon translation. As of September 30, 2025 and 2024, when the NTD depreciates or appreciates by 1% relative to the USD while all other factors remain unchanged, the pre-tax net profit for the nine months ended September 30, 2025 and 2024 will increase or decrease by NT$98,441,000 and NT$44,026,000, respectively. The same basis is used for both periods of analysis.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Since the business engaged in by the Consolidated Company involves certain foreign currencies, the aggregate method is used to disclose information on the exchange gains and losses of monetary items. The foreign currency exchange gains and losses (including realized and unrealized) for the nine months ended September 30, 2025 and 2024 are detailed in Note 6(27).

(b) Interest Rate Risk

The interest rate exposure of the Consolidated Company's financial assets and financial liabilities is described in the liquidity risk management section of this note.

The following sensitivity analysis is determined by the interest rate exposure of derivative and non-derivative instruments on the reporting date. For floating-rate liabilities, the analysis method assumes that the amount of liabilities outstanding on the reporting date was outstanding throughout the year. The rate of change used by the Consolidated Company when reporting interest rates to key management personnel is 1% increase or decrease in interest rates, which also represents the management's assessment of the reasonable range of possible changes in interest rates.

If the interest rate increases or decreases by 1%, under the condition that all other variables remain constant, the Consolidated Company’s pre-tax net profit for the nine months ended September 30, 2025 and 2024 will increase or decrease by NT$259,449,000 and NT$275,826,000, respectively, mainly due to the Consolidated Company’s variable-rate borrowings.

(c) Other Price Risk

If the equity securities prices had changed on the reporting date (the analysis for the two periods is performed on the same basis, and assuming that all other variables remained constant), the impact on profit or loss would have been as follows:

follows:
Securities Price as of the Reporting Date	Nine Months Ended September 30, 2025 Other Comprehensive Income before Tax Profit before Tax $ 8,510 36,520 $ (8,510) (36,520)	Nine Months Ended September 30, 2024
	Other Comprehensive Income before Tax $ 8,510 $ (8,510)	Other Comprehensive Income before Tax Profit before Tax 15,311 25,334 (15,311) (25,334)
Increased by 1% Decreased by 1%

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

d. Fair Value Information

(a) Classification and fair value of financial instruments

The Consolidated Company's financial assets and liabilities measured at fair value through profit or loss and financial assets measured at fair value through other comprehensive income are measured at fair value on a recurring basis. Regarding the financial assets and liabilities not measured at fair value, the Consolidated Company considers their carrying amounts to be equal to or approximating their fair values, or their fair values cannot be reliably measured. The carrying amounts and fair value hierarchy information of financial assets and liabilities measured at fair value through profit or loss are presented as follows:

		2025.9.30	2025.9.30
Carrying Amount		FairValue
	Level 1	Level 2	Level 3	Total
$ 1,734 1,160,496 2,094,334 397,198 8,542	- 1,160,496 - - -	- - - - -	1,734 - 2,094,334 397,198 8,542	1,734 1,160,496 2,094,334 397,198 8,542
3,662,304	1,160,496	-	2,501,808	3,662,304
$ 339,261 249,655 262,065	339,261 - -	- - -	- 249,655 262,065	339,261 249,655 262,065
850,981	339,261	-	511,720	850,981
$ 4,513,285	1,499,757	-	3,013,528	4,513,285
$ 447	-	447	-	447
		2024.12.31
Carrying Amount $ 4,690 499,113 1,438,364 403,861 2,346,028 $ 381,616 289,411 492,913 1,163,940 $ 3,509,968		FairValue
	Level 1 - 499,113 - - 499,113 381,616 - - 381,616 880,729	Level 2 - - - - - - - - - -	Level 3	Total
			4,690 - 1,438,364 403,861	4,690 499,113 1,438,364 403,861
			1,846,915	2,346,028
			- 289,411 492,913	381,616 289,411 492,913
			782,324	1,163,940
			2,629,239	3,509,968

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements

(Continued)

		2024.9.30
Carrying Amount		Fair	Value
	Level 1	Level 2	Level 3	Total
$ 4,318 - 574,601 1,501,156 453,194 4,450	- - 574,601 - - -	- - - - - -	4,318 - - 1,501,156 453,194 4,450	4,318 - 574,601 1,501,156 453,194 4,450
2,537,719	574,601	-	1,963,118	2,537,719
$ 352,617 661,672 516,766 1,531,055	352,617 - - 352,617	- - - -	- 661,672 516,766 1,178,438	352,617 661,672 516,766 1,531,055
$ 4,068,774	927,218	-	3,141,556	4,068,774

(b) Fair value measurement techniques for financial instruments not measured at fair value

The methods and assumptions used by the Consolidated Company for instruments not measured at fair value are estimated as follows:

For financial assets and liabilities measured at amortized cost, if there is a quoted price from a transaction or market maker, the most recent transaction price and quoted price are used as the basis for evaluating fair value. If there is no market value for reference, the valuation method is used for estimation. The valuation methodology used in estimating the fair value of discounted cash flows involves estimations and assumptions made on the discounted cash flows.

(c) Fair value measurement techniques for financial instruments at fair value
i. Non-derivative financial instruments
- When financial instruments have publicly quoted prices in an active market, their fair value is the publicly quoted price in the active market. The fair value of listed (OTC) equity instruments and debt instruments with active market quoted prices is based on the market prices announced by the main exchanges and the over-the-counter market, which are considered popular securities by the central government bond dealers.

If an entity is able to obtain quoted prices for the financial instrument from an exchange, broker, underwriter, industry association, pricing service agency, or regulatory agency on a timely and recurring basis, and those prices

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

represent actual and regularly occurring market transactions on an arm's length basis, then the financial instrument is regarded as having an active market quoted price. If the above conditions are not met, the market is considered inactive. In general, large bid-ask spreads, significantly increased bid-ask spreads, or extremely low transaction volumes are all indicators of an inactive market.

For the financial instruments held by the Consolidated Company that have an active market, their fair values by category and nature are listed as follows:

Listed redeemable corporate bonds, listed (OTC) company stocks, bills and corporate bonds, etc., are financial assets and financial liabilities with standard terms and conditions and traded in an active market. Their fair value is determined by reference to market quotes, respectively.

In addition to the above-mentioned financial instruments with an active market, the fair value of other financial instruments is obtained through evaluation techniques or reference to counterparty quotes. Fair value obtained through evaluation techniques can refer to the current fair value of other financial instruments that are substantially the same in terms and characteristics, discounted cash flow method or other evaluation techniques, including models that use market information available on the consolidated reporting date for calculations (for example, the reference yield curve of the Taipei Exchange, Reuters' average commercial paper interest rate quote).

The fair value of the financial instruments held by the Consolidated Company that do not have an active market is described in (5).

ii. Derivative financial instruments
- It is evaluated based on evaluation models widely accepted by market users, such as discounting method and option pricing models. Forward foreign exchange contracts are typically valued based on the current forward exchange rate. Structured interest rate derivative financial instruments are priced based on appropriate option pricing models (such as the BlackScholes model) or other valuation methods, such as Monte Carlo simulation.
(d) Translation between the first and second grades

From January 1 to September 30, 2025 and 2024, there were no transfers.

(e) Quantitative information on fair value measurement of significant unobservable inputs (Level 3)

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

The fair value measurements categorized within Level 3 of the Consolidated Company mainly include financial assets measured at fair value through profit or loss - equity securities investments, derivative financial instruments, private equity fund investments, convertible corporate bonds, and financial assets at fair value through other comprehensive income - equity securities investments.

Most of the Consolidated Company's fair value items classified as level 3 have only a single significant unobservable input, and only equity instrument investments without an active market have multiple significant unobservable inputs. The significant unobservable inputs of equity instrument investments without an active market are independent of each other, so there is no correlation between them.

The quantitative information of significant unobservable inputs is listed as follows:

Significant Unobservable Evaluation Significant Inputs and Their Item Technique Unobservable Input Relationship to Fair Value Investments in equity Comparable Lack of Marketability The higher the lack of instruments Approach Discount (15-25% for marketability discount, the without an active both nine months lower the fair value. market ended September 30, 2025 and 2024) Financial Assets at Net Asset Value Net Asset Value The higher the net asset Fair Value Method value, the higher the fair Through Profit or value. Loss - Investment in Private Equity Funds Financial Liabilities Discounted Cash Long-term revenue The higher the weighted at Fair Value Flow Method growth rate, weighted average cost of capital, the through Profit or average cost of lower the fair value; the Loss - Convertible capital, long-term prehigher the long-term Corporate Bonds tax operating net revenue growth rate and profit, lack of long-term pre-tax marketability operating profit, the higher discount. the fair value; the higher the lack of marketability discount, the lower the fair value. Hybrid Instrument - Binomial Tree Volatility The higher the stock price Call and Put Evaluation volatility, the higher the Options of Model fair value. Convertible Corporate Bonds

(29) Financial Risk Management

There were no significant changes to the Consolidated Company's financial risk management objectives and policies from those disclosed in Note 6(28) to the Consolidated Financial Statements for the year ended December 31, 2024.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(30) Capital Management

The Consolidated Company's capital management objectives, policies and procedures are consistent with those disclosed in the consolidated financial statements for the year ended December 31, 2024. Additionally, there are no significant changes in the quantitative data of items considered for capital management compared to the disclosures in the consolidated financial statements for the year ended December 31, 2024. For related information, please refer to Note 6(29) of the consolidated financial statements for the year ended December 31, 2024.

(31) Investment and Financing Activities of Non-Cash Transactions

For the nine months ended September 30, 2025 and 2024, respectively, the Consolidated Company adjusted the liabilities arising from investing and financing activities is as follows:

Convertible bonds were converted into common shares; please refer to Note 6(23) for details.

2025.1.1	Cash Flows	Non-Cash Changes	Non-Cash Changes	2025.9.30
		Changes in Foreign Exchange Rates	Other Non- Cash Changes
$ 7,229,234 6,860,500	(1,110,959) -	44,020 -	649,399 (2,089,908)	6,811,694 4,770,592
$ 14,089,734	(1,110,959)	44,020	(1,440,509)	11,582,286

2024.1.1	Cash Flows	Non-Cash Changes	Non-Cash Changes	2024.9.30
		Changes in Foreign Exchange Rates	Other Non- Cash Changes
$ 5,338,508 7,876,303	(1,303,561) (300)	326,831 -	2,885,272 (1,013,782)	7,247,050 6,862,221
$ 13,214,811	(1,303,561)	326,831	2,885,272	7,247,050

7. Related Party Transaction

(1) Name and Relationship of Affiliate

The related parties who had transactions with the Consolidated Company during the coverage period of this consolidated financial report are as follows:

period of this consolidated financial report are as follows:
Affiliate Name	Relationship with the Consolidated Company
ARBOR SOLUTION, INC. Competition Team Ireland Limited FOXCONN CZ s.r.o. Foxconn Hon Hai Technology India Mega Development Foxconn Interconnect Technology Limited Foxconn Singapore Pte Ltd Radisen Co., Ltd. SafeDX s.r.o.	Associate Associate Associate Associate Associate Associate Associate Associate

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Affiliate Name

Relationship with the
Consolidated Company

Triple Win Technology (ShenZhen) Co., Ltd.
Macrotec Technology (Shanghai) Co., Ltd.
Chung Hsin Electric & Machinery Manufacturing Corp.
Taiyuan Fuchi Technology Co., Ltd.
Jusda International Logistics (Taiwan) Co., Ltd.
Everlasting Digital ESG Co., Ltd.
Macrotec Technology Corp.
Premier Image Technology (China) Ltd.
Qisda Corporation
Moai Green Power Corporation
E-Win Investment Corp.
Kunshan Fuchengke Precision Electronical Co., Ltd.
Henan Fuchi Technology Co., Ltd.
HeNan YuZhan Technology Limited
Fortune International Corporation
Glory Technology Service Inc.
Chongqing Hongteng Technology Co., Ltd.
Hong Kong Ennopower Information Technology Co., Ltd.
Triple Win Technology (JinCheng) Co., Ltd.
Suzhou Huake Visual Technology Co., Ltd.
Guoqi Zhiduan (Chengdu) Technology Co., Ltd.
Kangzhun Electronic Technology (Kunshan) Co., Ltd.
Shenzhen Fu Neng New Energy Technology Co., Ltd.
Shenzhen Fulong Microfinance Co., Ltd.
Shenzhen Fuhongjie Technology Service Co., Ltd.
Shenzhen Hyper Power Information Technology Co., Ltd.
Shenzhen Futaihong Precision Industry Co., Ltd.
Shenzhen Fugui Precision Industrial Co., Ltd.
Foxconn Technology Group Ltd.
Foxconn Precision Electronics (Taiyuan) Co., Ltd.
Fujin Precision Industrial (Jincheng) Co., Ltd.
Futaijie Science & Technology Development (Shenzhen) Co., Ltd.
Futaihua Industrial (Shenzhen) Co., Ltd.
Futaihua Precision Industry (Weihai) Co., Ltd.
FIH (Hong Kong) Limited
Fuxiang Precision Industrial (Kunshan) Co., Ltd.
Fuding Electronic Technology (Jiashan) Co., Ltd.
Fulien Technology (Shanxi) Co., Ltd.
Fulien Technology (Zhoukou) Co., Ltd.
Fulien Technology (Wuhan) Co., Ltd.
Fulien Technology (Jiyuan) Co., Ltd.
Fulien Technology (Lankao) Co., Ltd.
Fulien Technology (Hebi) Co., Ltd.
Fulian Yuzhan Technology (Henan) Co., Ltd.
Shenzhen Yuzhan Precision Technology Co., Ltd.
Hengyang Yuzhan Precision Technology Co., Ltd.
Fulian Yukang Medical Technology (Shenzhen) Co., Ltd.
Fulian Precision Technology (Ganzhou) Co., Ltd.
Fulien Precision Electronics (Tianjin) Co., Ltd.
Fulien Precision Electronics (Guiyang) Co., Ltd.
Fulien Precision Electronics (Zhengzhou) Co., Ltd.
Foxconn Global Network
Altus Technology Inc.
Chiun Mai Communication Systems, Inc.
Refront Information Technology Corp.
Coiler Corporation
Ur Material Technology (Guangzhou) Co., Ltd.
Definitely Win Corp., Ltd.

Associate
Associate
Associate (Note 3)
Associate
Associate
Associate (Note 1)
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate (Note 2)
Associate
Associate
Associate

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

Affiliate Name

Relationship with the
Consolidated Company

AMobile Solutions Corp.
Arbor Technology Corporation
ARBOR Technology (Shenzhen) Co., Ltd.
Forward Science Corp.
Ennowell Co., Ltd.
Hengyang Futaihong Precision Industry Co., Ltd.
Probeleader Co., Ltd.
Scienbizip Consulting (Shenzhen) Co., Ltd.
Suzhou Maxwell Technologies Co., Ltd.
Hongzhun Precision Tooling (Kunshan) Co., Ltd.
Hon Hai Precision Industry Co., Ltd.
Hongfujin Precision Industry (Wuhan) Co., Ltd.
Hongfujin Precision Electronics (Chengdu) Co., Ltd.
Honfujin Precision Electronics (Chongqing) Co., Ltd.
Hongfujin Precision Electronics (Yantai) Co., Ltd.
Hongfujin Precision Electronics (Zhengzhou) Co., Ltd.
Hon Young Semiconductor Corporation
Hon-Ling Technology Co., Ltd.
Elecbay Technology Limited
Lankao Yufu Precision Technology Co., Ltd.
Key Management Personnel

Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
Associate
All directors and the
Company's key
management personnel

Note 1: The related party relationship with Everlasting Digital ESG Co., Ltd. was terminated starting from August 2024.

Note 2: The related-party relationship with Refront Information Technology Corp. was terminated starting from November 2024.

Note 3: The related-party relationship with Chung Hsin Electric & Machinery Manufacturing Corp. was terminated starting from July 2025.

(2) Significant Transactions with Related Parties

a. Operating Revenue

The significant sales amounts of the Consolidated Company to related parties are as follows:

follows:
Account Item	Category of Related Party/Name	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024
Sales revenue Engineering Revenue	Associates: Hon Hai Precision Industry Co., Ltd. Others Subtotal Associates: Altus Technology Inc. Hon Hai Precision Industry Co., Ltd. Others Subtotal Total	$ 300 55,747	5,071 86,607	300 140,287	23,772 148,414
		56,047	91,678	140,587	172,186
		July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024
		$ 45,622 127,131 10,072	257,859 5,593 9,167	164,300 214,381 12,022	924,722 21,124 18,453
		182,825	272,619	390,703	964,299
		$ 238,872	364,297	531,290	1,136,485

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

The sales transaction price of the Consolidated Company to the related parties is determined according to the agreement of both parties, and the collection policy is the payment term of 2 months.

b. Purchase and Processing Fees

The amounts of purchases from related parties by the Consolidated Company are as follows:

Category of Related Party/Name Associates: Foxconn Technology Group Ltd. Foxconn Interconnect Technology Limited FIH (Hong Kong) Limited Coiler Corporation Arbor Technology Corporation Elecbay Technology Limited Others	July to September 2025 $ 27,649 13,063 11,977 45,864 11,614 15,548 16,260	July to September 2024	Nine Months Ended September 30, 2025 76,902 41,280 46,268 53,195 58,526 65,649 47,512 389,332	Nine Months Ended September 30, 2024
		20,915 6,663 1,591 2,072 25,657 21,067 18,266		73,807 18,569 11,214 14,167 59,263 68,343 93,603
	$ 141,975	96,231		338,966

The transaction prices for purchases from related parties by the Consolidated Company were determined based on mutual agreement between the parties. The payment terms are on a monthly settlement basis with a payment period of 1 to 2 months.

c.

Receivables from Related Parties

Details of accounts receivable from related parties of the Consolidated Company are as follows:

Account Item	Category of Related Party/Name	2025.9.30	2024.12.31	2024.9.30 127,641 26,748 29,812 55,021 239,222
Accounts Receivable – Related Parties	Associates: Altus Technology Inc. Hon Hai Precision Industry Co., Ltd. Definitely Win Corp., Ltd. Others	$ - 302,239 13,758 63,264	- 21,731 12,837 43,591
		$ 379,261	78,159

No guarantee is received for outstanding receivables from related parties. The allowance for losses on receivables from related parties as of September 30, 2025, December 31, 2024 and September 30, 2024 amounted to NT$102,000, NT$8,523,000 and NT$7,663,000, respectively.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

d. Payables to Related Parties

The details of the Consolidated Company's payables to related parties are as follows:

Account Item	Category of Related Party/Name	2025.9.30	2024.12.31 10,110 7,881 6,341 27,796 8,477 22,388 82,993	2024.9.30
Accounts payable - related parties	Associates: Macrotec Technology Corp. Coiler Corporation Arbor Technology Corporation Foxconn Technology Group Ltd. Elecbay Technology Limited Others	$ 18,871 40,814 4,476 15,860 - 13,958		6,069 15,000 7,417 5,457 19,974
		$ 93,979		53,917

Account Item	Category of Related Party/Name	2025.9.30	2024.12.31 4,585 4,423 9,008	2024.9.30
Notes payable – related parties	Associates: Macrotec Technology Corp. Others	$ 2,264 -		15,073 4,489
		$ 2,264		19,562

The balance of the outstanding payables to related parties is not guaranteed and will be settled in cash.

e. Endorsements/Guarantees

Related Party/Name Subsidiariesof Kontron AG Subsidiaries of Marketech	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 5,643,544 5,579,588 11,223,132
	$ 11,834,094 5,040,095
	$ 16,874,189

(3) Transactions with Key Management Personnel

Remuneration for major managers include: Short-term employee benefits Post-employment benefits	July to September 2025	July to September 2024	Nine Months Ended September 30, 2025	Nine Months Ended September 30, 2024 340,127 1,891 342,018
	$ 204,953 1,056	151,547 1,087	499,988 2,688
	$ 206,009	152,634	502,676

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

8. Assets Pledged as Security

The carrying value of the assets pledged as collateral by the Consolidated Company are as follows:

Asset Name	Subject of Pledge Guarantee	2025.9.30	2024.12.31	2024.9.30 19,596 38,459 46,516 246,588 466,341 970,755 - 49,514 235,993 - 2,073,762
Pledged Time Deposits (financial assets measured at amortized cost) Pledged Demand Deposits (listed under other financial assets) Accounts receivable Inventories Land Buildings - Net Other Fixed Assets Investment Property Margin Deposit Others	Bank loans, customs guarantees, performance bonds and warranty bonds Bank loans and performance guarantees Bank loans and performance guarantees Bank loans Bank loans Bank loans Bank loans Bank loans Bid bonds, performance bonds and warranty bonds Bank loans	$ 1,245 43,571 29,867 - 466,341 1,131,790 6,019 49,277 61,895 35,770	19,158 45,756 31,307 266,512 466,341 938,724 - 49,812 64,059 70,515
		$ 1,825,775	1,952,184

9. Material Contingent Liabilities and Unrecognized Contractual Commitments:

(1)

Obtain Financial Assets Measured at Fair Value through Profit or Loss Notes and letters of guarantee issued for engineering contract performance and customs duties guarantees Contracted but not yet incurred capital expenditure	2025.9.30 $ 23,200 $ 2,792,595 $ 236,644	2024.12.31 23,200 2,895,101 530,485	2024.9.30 23,200 2,727,234 662,382

(2) As disclosed in Note 6(10), in June 2025 the Consolidated Company entered into an "Investment, Refinancing, and Sale Agreement" with the counterparty. Pursuant to the agreement, the Consolidated Company disposed of all equity interests in two subsidiaries, sold accounts receivable claims, and retained certain rights related to computer module manufacturing services as well as contractual obligations to be performed.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(3) A subcontractor of the Consolidated Company’s subsidiary, Marketech, filed an arbitration claim in the United States seeking payment for project work. The Consolidated Company contends that the construction contract was void ab initio and filed a counterclaim for damages. On October 23, 2025, the appellate court ruled to stay the arbitration proceedings and remanded the case for retrial. However, as the legal outcome remains uncertain and the case has not yet entered the stage of factual evidence examination, the potential results and financial impact cannot be determined at this time.

10. Losses Due to Major Disasters: None.

11. Subsequent Events:

(1) As the Consolidated Company is optimistic about the development of energy storage technologies and the related market outlook, on October 20, 2025, it, through its subsidiary Ennowell International, acquired 1,220 thousand privately placed common shares of Buima Group Inc. at NT$16.18 per share, for a total consideration of NT$19,740 thousand. In addition, it acquired 785 privately placed unsecured convertible bonds with a par value of NT$100 thousand each, for a total consideration of NT$78,500 thousand.

12. Others

(1) Summary of Employee Benefits, Depreciation, and Amortization Expenses by Function for the Current Period:

By Function By Nature	July	to September 2025	to September 2025	July	to September 2024	to September 2024
	Operating Costs	Operating Expenses	Total	Operating Costs	Operating Expenses	Total
Employee Benefits Expenses Wages and Salaries Labor Insurance and National Health Insurance Expenses Pension Cos Other Employee Benefit Expenses Depreciation Expense Amortization Expense	2,649,254 543,067 48,407 133,400 469,656 185,471	1,980,635 266,094 40,475 76,198 245,004 158,944	4,629,889 809,161 88,882 209,598 714,660 344,415	2,901,468 528,698 45,673 109,907 613,764 228,802	1,732,214 244,885 39,092 84,830 246,595 193,675	4,633,682 773,583 84,765 194,737 860,359 422,477

By Function By Nature	Nine Months	Ended September 30, 2025		Nine Months Ended September 30, 2024
	Operating Costs	Operating Expenses	Total	Operating Costs	Operating Expenses	Total
Employee Benefits Expenses Wages and Salaries Labor Insurance and National Health Insurance Expenses Pension Costs Other Employee Benefit Expenses Depreciation Expense Amortization Expense	8,361,354 1,629,066 145,789 396,346 1,467,368 526,831	5,843,548 818,433 130,757 257,959 776,613 474,600	14,204,902 2,447,499 276,546 654,305 2,243,981 1,001,431	8,205,004 1,497,641 126,706 361,144 1,632,935 546,484	5,091,450 741,659 106,981 210,911 667,345 549,473	13,296,454 2,239,300 233,687 572,055 2,300,280 1,095,957

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(2) Discontinuing Operation:

As stated in Note 6(6), in 2022, Kontron AG's Board of Directors resolved to sell part of its IT service business, and the discontinued operations are listed separately from the continuing operations.

Please refer to Note 6(24) for the amounts of income from continuing operations and discontinued operations attributable to owners of the parent company.

The operating results and cash inflows of the discontinued operations are as follows:

Net Operating Revenue Operating Costs Gross Profit Operating Expenses Total Non-Operating Income and Expenses Pre-Tax Profit Income Tax Expense Annual Profit Disposal of Profits from Discontinued Operations Net Profit of Discontinued Operations for the Period The interests of a discontinued operation belong to: Owners of the Company Non-Controlling Interests	July to September 2024	Nine Months Ended September 30, 2024
	$ - -	- -
	-	-
	- -	- 7,909
	-	7,909
	-	-
	-	7,909
	-	-
	-	7,909
	July to September 2024	Nine Months Ended September 30, 2024
	$ - -	2,254 5,655
	-	7,909

The cash flow information of the discontinued operation is as follows:

Cash Flows From Operating Activities Cash Flows from Investing Activities Cash Flows from Financing Activities Net Cash Flows	July to September 2024	Nine Months Ended September 30, 2024
	$ - 602,627 -	- 588,899 -
	602,627	588,899

For the impact of the disposal of the IT service business on the financial condition of the Consolidated Company, please refer to Note 6(6).

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

13. Other Disclosures

(1) Information on Significant Transactions

According to the requirements of the Regulations Governing the Preparation of Financial Reports by Securities Issuers, the Consolidated Company should disclose the following information related to material transactions for the nine months ended September 30, 2025:

a. Loans to others: Please refer to the attached Table 1.
b. Endorsements and guarantees for others: Please refer to the attached Table 2.
c. Circumstances of holding marketable securities at the end of the period (excluding investments in subsidiaries, affiliated companies, and equity of joint ventures): Please refer to the attached Table 3.
d. For purchases or sales with related parties involving an amount of NT$100 million or more, or 20% of the paid-in capital, please refer to the attached Table 4.
e. Receivables from related parties reaching NT$100 million or 20% of the paid-in capital: Please refer to the attached Table 5.
f. Engagement in derivative transactions: None.
g. The relationship between the parent and subsidiary companies and the details of important transactions: Please refer to the attached Table 6.
(2) Information Regarding Reinvested Businesses (Excluding Investees in Mainland China): Please Refer to the Attached Table 7.
(3) Information on Investments in Mainland China:
a. Name, major businesses, and related information about investees in mainland China: Please refer to the attached Table 8-1.
b. Investment limit in mainland China: Please refer to the attached Table 8-2.
c. Major transactions with investees in mainland China: For the nine months ended September 30, 2025, significant transactions between the Consolidated Company and its investee companies in Mainland China, whether directly or indirectly, have been eliminated in the preparation of the consolidated financial statements. For details, please refer to "Information on Significant Transactions."

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

14. Department Information

Starting from September 2025, in line with its business development strategy and adjustments to its internal management structure, the Consolidated Company reorganized its original operating segments based on core product technologies and market strategies. The Consolidated Company now reports its operations under three major business groups: the Industrial IoT Business Group, the Intelligent Software and Solutions Business Group, and the Smart Factory and Facility Management Business Group.

This adjustment was made because the Consolidated Company's internal operating management model, resource allocation processes, and performance measurement methods have been integrated under the new business structure. Each business group has developed independent operating decision-making, R&D planning, product strategies, and market development strategies. In addition, the management financial information reported to the chief operating decision maker has been presented based on the aforementioned three business groups. Accordingly, starting from the current period, the Consolidated Company discloses segment information based on the new business segment structure to more faithfully reflect its business model and operating performance.

The impact of this reorganization on the comparative financial information of prior periods has been reflected by restating the segment information for those comparable periods in accordance with the new structure, so as to facilitate users’ understanding and comparison of the financial statements.

The information provided by the Consolidated Company to the chief operating decision-maker for the allocation of resources and the evaluation of segment performance focuses on the types of products provided. For the periods from January 1 to September 30, 2025 and 2024, the Consolidated Company was primarily engaged in Industrial IoT, Intelligent Software and Solutions, and Smart Factory and Facility Management operations.

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements (Continued)

(1) Departmental Revenue and Operating Results

The revenue and operating results of the reportable segments of the Consolidated Company are as follows:

		July to September 2025	July to September 2025
Industrial IoT Business Group	Intelligent Software and Solutions Business Group	Smart Factory and Facility Management Business Group	Adjustment and Elimination	Discontinued Departments	Total
$ 17,827,012	6,355,247	11,466,239	(2,031,040)	-	33,617,458
$ 17,827,012	6,355,247	11,466,239	(2,031,040)	-	33,617,458
$ 2,512,754	476,758	1,339,584	(1,673,723)	-	2,655,373

Industrial IoT Business Group	Intelligent Software and Solutions Business Group	Smart Factory and Facility Management Business Group	Adjustment and Elimination	Discontinued Departments	Total
$ 19,088,101	6,036,629	15,611,776	(3,024,296)	-	37,712,210
$ 19,088,101	6,036,629	15,611,776	(3,024,296)	-	37,712,210
$ 2,374,704	387,283	746,552	(1,327,030)	-	2,181,509

Industrial IoT Business Group	Intelligent Software and Solutions Business Group	Smart Factory and Facility Management Business Group	Adjustment and Elimination	Discontinued Departments	Total
$ 53,859,495	19,329,618	36,923,976	(7,336,826)	-	102,776,263
$ 53,859,495	19,329,618	36,923,976	(7,336,826)	-	102,776,263
$ 8,397,204	1,149,292	2,982,158	(4,687,133)	-	7,841,521

Industrial IoT Business Group	Intelligent Software and Solutions Business Group	Smart Factory and Facility Management Business Group	Adjustment and Elimination	Discontinued Departments	Total
$ 52,690,903	17,154,573	45,626,188	(8,721,346)	-	106,750,318
$ 52,690,903	17,154,573	45,626,188	(8,721,346)	-	106,750,318
$ 6,061,890	1,057,929	1,901,762	(3,434,980)	(7,909)	5,578,692

(2) Departmental Assets and Liabilities

The Consolidated Company does not provide the measurement amounts of reportable segment assets/liabilities to the chief operating decision-maker, so the measurement amounts of assets/liabilities are not disclosed.

ENNOCONN CORPORATION AND ITS SUBSIDIARIES wLOANS TO OTHERS: September 30, 2025

Table 1.

															Unit: NT$	thousand
No.	Company Providing Loans	Borrower	Account Item	Whether or Not They Are Related Parties	Highest Balance for this Period	Ending Balance	Actual Amount Drawn Down	Interest Rate Range	Nature of Loans	Amount of Business Transactions	Reasons for the Necessity of Short-term Financing	Provision for Allowance for Doubtful Accounts	Collateral		Individual Funding Loan Limit	Maximum Amount Loanable
													Name	Value
0 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2	Ennoconn Corporation CASwell, Inc. KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG	Ennoconn Solutions Singapore Pte. Ltd. Apligo GmbH Kontron Romania S.R.L., Romania Kontron Austria GmbH Kontron electronics AG Kontron AIS GmbH Kontron Electronics Kft. Kontron Transportation GmbH Kontron Europe GmbH S&T MEDTECH S.R.L. Kontron d.o.o.(former Iskratel) Kontron Canada Inc. Kontron Solar GmbH Suntastic.solar GmbH Kontron eSystems GmbH Nextek Inc. Kontron Modular Computers S.A.S. Katek Leipzig GmbH Kontron DOOEL Skopje Kontron America Modules LLC Kontron Beteiligungs GmbH Kontron Solar Bulgaria EOOD	Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties	Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes	283,320 57,846 475,741 67,069 47,216 75,832 178,850 522,242 223,961 47,767 203,889 71,540 786,940 214,620 672,476 71,546 160,965 271,852 35,770 913,350 214,620 7,154	- 44,145 465,010 35,770 37,201 40,062 62,598 522,242 71,540 35,770 191,727 65,875 786,940 178,850 670,866 - 107,310 236,082 35,770 - 77,844 7,154	- 44,145 465,010 - 32,908 30,047 62,598 521,448 71,540 35,770 179,565 - 786,940 178,850 670,866 - - 71,540 35,770 - 77,844 7,154	0.00% 5.65% 3.00% 1.50% 3.00% 2.00% 1.75% 1.50% 0.00% 3.00% 1.75% 1.50% 1.75% 1.50% 1.75% 0.00% 1.50% 1.75% 1.75% 1.75% 1.00% 1.75%	2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2	- - - - - - - - - - - - - - - - - - - - - -	Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover	- - - - - - - - - - - - - - - - - - - - - -	None None None None None None None None None None None None None None None None None None None None None None	- - - - - - - - - - - - - - - - - - - - - -	2,463,195 348,848 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138	9,852,778 697,696 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138 9,972,138

No.	Company Providing Loans	Borrower	Account Item	Whether or Not They Are Related Parties	Highest Balance for this Period	Ending Balance	Actual Amount Drawn Down	Interest Rate Range	Nature of Loans	Amount of Business Transactions	Reasons for the Necessity of Short-term Financing	Provision for Allowance for Doubtful Accounts	Collateral	Collateral	Individual Funding Loan Limit	Maximum Amount Loanable
													Name	Value
2 3 4 5 6 7 7 7 7 8 8 9 10 11 12 12 12 12 13 14	KONTRON AG Kontron Europe GmbH ENNOMECH PRECISION (CAYMAN) CO.,LTD ENNOCONN INVESTMENT HOLDINGS CO., LTD. Nanjing Asiatek Inc. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Mic-Tech Electronics Engineering Corp. Mic-Tech Electronics Engineering Corp. Ennoconn International Investment Co., Ltd. MIC-Tech Viet Nam Co., Ltd. Goldtek Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn Solutions Singapore Pte. Ltd. Ennoconn (Foshan) Investment Co., Ltd.	beflex electronics GmbH Kontron Asia Pacific Design Sdn. Bhd. Ennoconn Solutions Singapore Pte. Ltd. Ennoconn Solutions Singapore Pte. Ltd. Ennoconn (Foshan) Investment Co., Ltd. Marketech International Sdn. Bhd. Marketech International Corporation USA Marketech International Corp. Japan Marketech Integrated Pte. Ltd. Shanghai Maohua Electronics Engineering Co., Ltd. MIC-Tech (Wuxi) Co., Ltd. Thecus Technology Corp. Marketech Co., Ltd. Goldtek Technology (Shenzhen) Co., Ltd. Ennoconn Corporation (Malaysia) Jiangsu Heguangshidu Intelligent Equipment Co., Ltd. Ennovanz (Suzhou) Technology Co., Ltd. Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. Ennoconn PhilippinesCorporation Ennoconn (Suzhou) Technology Co., Ltd.	Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables Other receivables due from related parties Other receivables Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties	Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes	214,620 144,467 167,448 152,225 170,840 69,731 1,992,300 44,840 97,955 45,119 114,322 75,000 22,800 137,002 85,420 85,420 85,420 170,840 36,534 213,550	153,811 144,467 167,448 152,225 170,840 53,279 1,217,800 41,160 89,813 17,084 - 75,000 22,800 - 85,420 85,420 85,420 170,840 36,534 213,550	153,811 46,100 - - 118,734 21,312 - 30,870 89,813 17,084 - 75,000 22,800 - - 4,271 - 42,710 36,534 145,214	1.75% 1.20% 0.00% 0.00% 2.90% 5.38% 5.38% 5.38% 5.38% 4.35% 0.00% 2.20% 4.50% 1.83% 0.00% 3.00% 0.00% 3.00% 0.00% 2.00%	2 2 2 2 2 2 2 2 2 2 2 2 2 1 2 2 2 2 2 2	- - - - - - - - - - - - - - - - - - - -	Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Working capital requirements Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover	- - - - - - - - - - - - - - - - - - - -	None None None None None None None None None None None None None None None None None None None None	- - - - - - - - - - - - - - - - - - - -	9,972,138 2,032,403 738,278 1,430,726 194,247 6,048,724 6,048,724 6,048,724 6,048,724 142,240 284,481 1,031,807 164,606 125,029 185,755 185,755 185,755 185,755 109,228 480,046	9,972,138 2,032,403 738,278 5,722,904 194,247 6,048,724 6,048,724 6,048,724 6,048,724 284,481 284,481 4,127,229 164,606 125,029 743,018 743,018 743,018 743,018 436,912 480,046

Note 1: (1) The issuer fills in 0.

(2) The invested companies are numbered in sequence starting from Arabic numeral 1 according to the company.

Note 2: Methods for filling in the nature of financing are as follows:

(1) Please fill in "1" for those with business dealings

(2) There is a need for short-term financing.

Note 3: It refers to the fund loan limit approved by the board of directors.

Note 4: Excluding the payment made by Kontron AG through its 100% owned Kontron Acquisition GmbH for the acquisition of shares of KATEK SE, a German listed electronics company.

Note 5: This is calculated based on the net value of the most recent financial report of Ennoconn Investment Co., Ltd. that has been reviewed by an accountant (the second quarter of 2024). The company conducted a capital reduction in September 2024 and fully recovered the loan amount in October of the same year.

ENNOCONN CORPORATION AND ITS SUBSIDIARIES TO PROVIDE GUARANTEES AND ENDORSEMENTS FOR OTHERS September 30, 2025

Table 2.

Unit: NT$ thousand

No.	Endorser/Guarantor	Endorsed/Guaranteed Party	Endorsed/Guaranteed Party	Maximum Endorsement/ Guarantee Amount for An Enterprise	Highest Balance of Endorsement/ Guarantee for This Period	Ending Balance of Endorsement Amount/ Guarantee	Actual Amount Drawn Down	Amount of Property Pledged for Endorsement /Guarantee	Ratio of Accumulated Endorsement/ Guarantee Amount to Net Worth on the Latest Financial Statements	Maximum Amount of Endorsement /Guarantee	Endorsement /Guarantee Provided by Parent Company to Subsidiary	Endorsement /Guarantee Provided by Subsidiary to Parent Company	Endorsement /Guarantee Provided to China
		Company Name	Relationship
0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2	Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG KONTRON AG Marketech International Corp.	Ennoconn Japan Co., Ltd. American Industrial Systems Inc Ennoconn Australia Pty Ltd. Ennoconn New Zealand Ltd Ennoconn Solutions Singapore PTE LTD. Ennoconn India Corp Pvt Ltd Ennoconn Corporation Subtotal Kontron Bulgaria e.o.o.d. Kontron Services Romania SRL Kontron Hungary Kft. Kontron Europe GmbH diverse / Factoring DA CH Kontron electronics GmbH Kontron Public Transportation Kontron Transportation GmbH Kontron AIS GmbH Kontron AG/ Kontron Transportation GmbH/ Kontron Transportation s.r.o./ Comlab/ Kontron Transportation France Kontron Austria GmbH Kontron Solar Bulgaria EOOD Kontron Public Transport Arce S.A.U. Kontron SI d.o.o. eSystems MTG GmbH Factoring Katek GmbH/ Kontron Solar GmbH/ Kontron Leipzig GmbH/ Katek GmbH Kontron Hartmann-W iener GmbH/ beflex electronics GmbH Kontron Canada Inc/ Kontron Canada Systems Kontron Transportation sro Kontron Europe GmbH / Kontron d.o.o. Katek GmbH / Kontron eSystems GmbH Factoring Kontron Europe / Kontron Modular Computer S.A.S. Iskra Technologii AS Kontron Leipzig GmbH beflex electronic GmbH KONTRON AG Mic-Tech Electronics Engineering Corp.	2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2	36,947,919 36,947,919 36,947,919 36,947,919 36,947,919 36,947,919 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 11,084,376 7,560,905	150,000 761,125 39,274 5,785 5,176 1,522 46,501 330,734 588,370 178,850 679,630 10,731 103,538 3,357,053 28,616 474,810 8,943 27,543 215,428 89,425 71,540 572,320 1,788,500 44,713 580,138 578,953 536,550 357,700 2,146,200 27,206 629,435 53,655 2,829,080	150,000 761,125 39,274 5,785 5,176 1,522	7,301 - - - - - - 113,600 42,601 - - - - 35,770 - - - - - - - - - - - - - - 114,563 - - - 603,317	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	0.61% 3.09% 0.16% 0.02% 0.02% 0.01% 0.19% 0.46% 1.58% 0.16% 1.58% 0.04% 0.22% 11.64% 0.01% 0.78% 0.00% 0.11% 0.86% 0.36% 0.29% 2.30% 7.17% 0.18% 2.28% 2.32% 2.15% 1.43% 8.61% 0.00% 2.52% 0.22% 12.40%	49,263,892 49,263,892 49,263,892 49,263,892 49,263,892 49,263,892 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 22,168,751 15,121,810	Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y	N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N	N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N Y
						962,882
						46,501 115,389 394,124 40,885 393,470 10,731 53,895 2,902,606 1,789 193,839 - 27,543 215,428 89,425 71,540 572,320 1,788,500 44,713 568,959 578,953 536,550 357,700 2,146,200 - 629,379 53,655
						11,834,094 1,875,755
2	Marketech International Corp.	Marketech Integrated Pte. Ltd.	2	7,560,905	133,864	68,469	21,249	-	0.45%	15,121,810	Y	N	N

Endorsed/Guaranteed Party		Ending Balance of Endorsement Amount/ Guarantee 570,930 438,880 60,890 70,000 1,065,575 137,003 45,668 61,740 93,450 22,845
Company Name Mic-Tech (Shanghai) Corp. MIC-Tech (Wuxi) Co., Ltd. Marketech International Sdn. Bhd. Ezoom Information, Inc. Marketech International Corporation USA MIC-Tech Viet Nam Co., Ltd. Marketech Co., Ltd. Marketech International Corp. Japan Tatung Company Te Chang Construction Co., Ltd. Marketech International Corp. Marketech International Corp. China Electronic Systems Engineering Second Construction Co., Ltd. Mic-Tech (Shanghai) Corp. Mic-Tech Electronics Engineering Corp. Mic-Tech ElectronicsEngineering Corp.	Relationship 2 2 2 2 2 2 2 2 5 5 3 5 4 4
		4,511,205
		134,771 1,088 96,701
		232,560
		296,330

Note 1: The description of the number column is as follows:

(1) The issuer fills in 0.

(2) The invested companies are numbered sequentially with Arabic numerals starting from 1 according to each company. The same company should have the same number. Note 2: The relationship between the endorser/guarantor and the endorsed/guaranteed party is as follows:

(1) Companies with business dealings.

(2) Companies in which the company directly and indirectly holds more than 50% of the voting shares.

(3) Companies in which the company directly and indirectly holds more than 50% of the voting shares.

(4) Companies in which the company directly and indirectly holds 90% of the voting shares.

(5) Companies that mutually endorse/guarantee each other's liabilities based on the needs of contracted projects or joint builders in accordance with contractual requirements.

(6) Companies endorsed/guaranteed by all contributing shareholders in proportion to their shareholding due to a joint investment relationship.

(7) Peer companies providing joint and several liability guarantees for pre-sale housing sales contracts in accordance with the Consumer Protection Act.

Note 3: The total amount of the company's accumulated external endorsements/guarantees shall not exceed 150% of the net value of the company's most recent financial statements. Note 4: The limit of the company's endorsement/guarantee for a single enterprise shall not exceed 200% of the net value of the company's most recent financial statements.

ENNOCONN CORPORATION AND ITS SUBSIDIARIES

HOLDING OF MARKETABLE SECURITIES AT THE END OF THE PERIOD (EXCLUDING EQUITY OF SUBSIDIARIES, ASSOCIATES, AND JOINT VENTURES) September 30, 2025

Table 3.

Unit: thousand shares/NT$ thousand

Companies Held	Type of Marketable Securities	Name of Marketable Securities	Relations with Securities Practitioners	Account Item		End of P	eriod		Remarks
					Number of Shares/Units	Carrying Amount	Shareholding %	Fair Value
Vecow Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Foshan) Investment Co., Ltd. Ennoconn (Foshan) Investment Co., Ltd. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Goldtek Technology Co., Ltd. Marketech International Corp.	Common Stock Common Stock Common Stock Private Equity Fund Private Equity Fund Common Stock Common Stock Common Stock Common Stock Private Equity Fund Common Stock	Array Networks Co., Ltd. Gold Rain Enterprises Co., Ltd. Guoqi Zhiduan (Chengdu) Technology Co., Ltd. Guangdong Hongfu Xinghe Hongtu Venture Capital Fund Partnership (Limited Partnership) Foshan Zhaoke Innovation and Intelligent Industry Investment Fund Partnership (Limited Partnership) Chung Hsin Electric & Machinery Manufacturing Corp. Taiwan Puritic Corp. Taiwan Speciality Chemicals Corporation Mega Union Technology Inc. Zhuoyi II Investment Limited Partnership Lasertec Corporation	None None None None None None None None None None None	Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current Financial Assets Measured at Fair Value through Other Comprehensive Income - Non-Current Non-current financial assets measured at fair value through profit or loss Non-current financial assets measured at fair value through profit or loss Non-current financial assets measured at fair value through profit or loss Non-current financial assets measured at fair value through profit or loss Financial Assets Measured at Fair Value through Profit or Loss--Current	6,000 5,000 - - - 290 3,454 1,859 726 - 20	118,878 216,000 127,857 53,812 208,253 45,095 1,308,509 584,601 382,507 218,397 83,575	10.32% 6.38% 5.95% 11.11% 18.57% 0.06% 4.04% 1.26% 0.95% -% 0.01%	118,878 216,000 127,857 53,812 208,253 45,095 1,308,509 584,601 382,507 218,397 83,575

Note 1: None of the above securities were provided as collateral, pledged, or restricted in use based on agreements as of September 30, 2025.

Note 2: Please refer to the attached Table 7 and 8 for the relevant information of the investee subsidiaries.

Note 3: For those measured at fair value, the carrying amount is the book balance after fair value valuation adjustment and deduction of accumulated impairment; for those not measured at fair value, the carrying amount is the book balance of initial acquisition cost or post-sale cost after deduction of accumulated impairment.

Note 4: Disclosure is required for any single security the amount of which accounts for more than 5% of the respective line item in the financial statements.

ENNOCONN CORPORATION AND ITS SUBSIDIARIES RECEIVABLES FROM RELATED PARTIES REACHING NT$100 MILLION OR 20% OF PAID-IN CAPITAL OR MORE For the Nine Months Ended September 30, 2025

Table 4.

Unit: NT$ thousand

Company with Purchases (Sales)	Counterparty	Relationship		Transaction Details	Transaction Details		Differences in Transaction Terms Compared to Third Party Transactions	Differences in Transaction Terms Compared to Third Party Transactions	Notes/Accounts Receivable (Payable)	Notes/Accounts Receivable (Payable)	Remarks
			Purchases (Sales)	Amount	Percentage of Total Purchases (Sales)	Credit Period	Unit Price	Credit Period	Balances	Percentage of Total Notes/Accounts Receivable (Payable)
American Industrial Systems, Inc. HighAim Technology Inc. HighAim Technology Inc. Highaim Technology Inc. Highaim Technology Inc. Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Marketech International Corp. Marketech International Corp. Marketech International Corp. Ezoom Information, Inc. EnnoMech Precision Co., Ltd.	Ennoconn Corporation ANDRIX INTERNATIONAL LIMITED FUNOLOGY INVESTMENT INC. ANDRIX INTERNATIONAL LIMITED FUNOLOGY INVESTMENT INC. Victor Plus Holdings Ltd. HighAim Technology INC. ENNOCONN HUNGARY KFT. Marketech International Corporation USA Hon Hai Precision Industry Co., Ltd. Altus Technology Inc. Marketech International Corp. JUMPtec GmbH	Second-tier subsidiary to parent company Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Parent Company to second- tier subsidiary Parent Company to second- tier subsidiary Parent Company to second- tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to Associates Second-tier subsidiary to Associates Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Purchases Purchases Purchases Sales Sales Purchases Purchases Sales Sales Sales Sales Sales Sales	876,881 543,888 111,253 (598,878) (134,135) 1,097,929 181,140 (148,754) (212,650) (214,381) (164,301) (268,686) (332,913)	1.16% 0.72% 0.15% (0.58)% (0.13)% 1.46% 0.24% (0.14)% (0.21)% (0.21)% (0.16)% (0.26)% (0.32)%	Net 90 days Month-end 150 days Month-end 150 days Month-end 150 days Month-end 150 days Month-end 60 days Net 90 days by T/T Net 60 days by T/T Payments are made in installments according to the contract Payments are made in installments according to the contract Payments are made in installments according to the contract Payments are made in installments according to the contract Month-end 120 days	- - - - - - - - - - - - -	No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation	(118,165) (382,025) (53,581) 341,262 52,962 (119,492) (11,636) 48,916 - 302,121 - 60,691 -	(0.48)% (1.54)% (0.22)% 1.39% 0.21% (0.48)% (0.05)% 0.20% -% 1.23% -% 0.25% -%

Company with Purchases (Sales)	Counterparty	Relationship	Transaction Details	Transaction Details	Transaction Details	Transaction Details	Differences in Transaction Terms Compared to Third Party Transactions	Differences in Transaction Terms Compared to Third Party Transactions	Notes/Accounts Receivable (Payable)	Notes/Accounts Receivable (Payable)
			Purchases (Sales)	Amount	Percentage of Total Purchases (Sales)	Credit Period	Unit Price	Credit Period	Balances	Percentage of Total Notes/Accounts Receivable (Payable)
EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. Techno Precision Co., Ltd. Techno Precision Co., Ltd. Goldtek Technology Co., Ltd. Techno Precision (Shenzhen) Co., Ltd. Keenest Electronic Corp. CASwell, Inc. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. JUMPtec GmbH JUMPtec GmbH Katek Czech Republic s.r.o	Kontron Europe GmbH Victor Plus Holdings Ltd. Techno Precision (Shenzhen) Co., Ltd. Techno Precision (Shenzhen) Co., Ltd. Keenest Electronic Corp. Techno Precision Co., Ltd. Goldtek Technology Co., Ltd. CASO, mc. Victor Plus Holdings Ltd. Kontron Asia Technology Inc. Kontron America Modules Inc. ENNOMECH PRECISION CO., LTD Katek GmbH	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Sales Purchases Purchases Sales Sales Sales Purchases Sales Sales Purchases Sales Purchases Sales	(155,775) 811,541 340,693 (64,166) (152,920) (340,693) 152,920 (167,521) (1,471,793) (918,647) (115,579) 328,666 (627,610)	(0.15)% 1.08% 0.45% (0.06)% (0.15)% (0.33)% 0.20% (0.16)% (1.43)% (1.22)% (0.11)% 0.44% (0.61)%	Month-end 120 days Month-end 60 days Month-end 60 days Month-end 60 days Invoice-date 45 days Month-end 60 days Invoice-date 45 days O/A 70 days Month-end 30 days Month-end 45 days Month-end 30 days Month-end 30 days Month-end 30 days	- - - - - - - - - - - - -	No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation	33,534 (243,272) - 169,456 13,383 - (13,382) 33,088 523,373 - - - 71,564	0.14% (0.98)% -% 0.69% 0.05% -% (0.05)% 0.13% 2.12% -% -% -% 0.29%
Katek Czech Republic s.r.o Katek Hungary Kft. Kontron Asia Technology Inc. Kontron Asia Technology Inc. Kontron Austria GmbH Kontron Austria GmbH Kontron Canada Inc. Kontron Canada Inc. Kontron Canada Systems Inc. Kontron Canada Systems Inc.	Kontron eSystems GmbH Katek GmbH Kontron Austria GmbH Kontron Europe GmbH Kontron Europe GmbH JUMPtec GmbH Kontron America Inc. ENNOMECH PRECISION CO., LTD Kontron America Inc. Kontron Canada Inc.	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Sales Sales Sales Sales Sales Sales Sales Purchases Sales Sales	(384,913) (956,256) (165,738) (343,683) (179,591) (117,573) (205,345) 10 7,710 (341,049) (321,575)	(0.37)% (0.93)% (0.16)% (0.33)% (0.17)% (0.11)% (0.20)% 0.14% (0.33)% (0.31)%	Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days	- - - - - - - - - -	No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation	2,417 175,770 55,681 88,939 42,274 - 53,575 (40,177) 63,544 61,238	0.01% 0.71% 0.23% 0.36% 0.17% -% 0.22% (0.16)% 0.26% 0.25%
Kontron Electronics Kft.	Kontron Electronics GmbH	Second-tier subsidiary to	Sales	(176,156)	(0.17)%	Month-end 30	-	No significant	20,888	0.08%

Company with Purchases (Sales)	Counterparty	Relationship		Transaction Details	Transaction Details		Differences in Transaction Terms Compared to Third Party Transactions	Differences in Transaction Terms Compared to Third Party Transactions	Notes/Accounts Receivable (Payable)	Notes/Accounts Receivable (Payable)	Remarks
			Purchases (Sales)	Amount	Percentage of Total Purchases (Sales)	Credit Period	Unit Price	Credit Period	Balances	Percentage of Total Notes/Accounts Receivable (Payable)
Kontron eSystems GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Leipzig GmbH Kontron Modular Computers S.A.S. Kontron Solar Bulgaria EOOD Kontron Solar GmbH Kontron Transportation France SAS Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation Schweiz AG	ENNOMECH PRECISION CO., LTD Kontron America Inc. ENNOMECH PRECISION CO., LTD Kontron eSystems GmbH Kontron Europe GmbH Kontron Solar GmbH Kontron Solar Bulgaria EOOD Kontron Transportation GmbH Kontron Transportation Deutschland GmbH Kontron Transportation France SAS Kontron Transportation GmbH	second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Purchases Sales Purchases Sales Sales Sales Sales Sales Sales Sales Sales	144,648 (139,906) 153,006 (317,400) (134,148) (529,654) (273,929) (182,236) (187,799) (136,056) (308,315)	0.19% (0.14)% 0.20% (0.31)% (0.13)% (0.52)% (0.27)% (0.18)% (0.18)% (0.13)% (0.30)%	days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days Month-end 30 days	- - - - - - - - - - -	deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation No significant deviation	(129,464) 7,143 (33,990) 535 86,161 205,814 141,942 273,433 65,813 158,680 3,293	(0.52)% 0.03% (0.14)% -% 0.35% 0.84% 0.58% 1.11% 0.27% 0.64% 0.01%

Note 1: The above transactions related to consolidated entities have been eliminated when preparing the consolidated financial statements. Note 2: Payments are made in installments according to the contract.

ENNOCONN CORPORATION AND ITS SUBSIDIARIES RECEIVABLES FROM RELATED PARTIES REACHING NT$100 MILLION OR 20% OF PAID-IN CAPITAL OR MORE September 30, 2025

Table 5.

Unit: NT$ thousand

Company Accounted for Receivables	Name of Counterparty	Relationship	Balance of Accounts Receivable from Related Parties	Turnover Rate	Overdue Receivables from Related Parties	Overdue Receivables from Related Parties	Amount Subsequently Recovered from Receivables from Related Parties	Provision Allowance for Impairment Loss
					Amount	Action Taken
Marketech International Corp. Ennoconn Corporation Techno Precision Co., Ltd. T-Paragon Metal (Shenzhen) Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Highaim Technology Inc. Victor Plus Holdings Ltd. Victor Plus Holdings Ltd. ANDRIX INTERNATIONAL LIMITED Highaim Technology Inc. Nanjing Asiatek Inc. EnnoMech Precision Co., Ltd. Ennoconn International Investment Co., Ltd. Katek GmbH Katek Hungary Kft. Katek SE Katek SE	Hon Hai Precision Industry Co., Ltd. American. Industrial Systems, Inc. Techno Precision (Shenzhen) Co., Ltd. T-Paragon Die Casting Co., Ltd. Victor Plus Holdings Ltd. ANDRIX. INTERNATIONAL LIMITED Qiaoding Precision Machinery Co., Ltd. Ennoconn Corporation HighAim. Technology Inc. ANDRIX. INTERNATIONAL LIMITED Ennoconn (Foshan) Investment Co., Ltd. Kontron. eSystems GmbH EnnoMech Precision (Cayman) Co., Ltd. Katek Czech Republic s.r.o. Katek GmbH Kontron. Leipzig GmbH Katek GmbH	Second-tier subsidiary to Associates Parent Company to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to parent company Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	302,121 118,165 169,456 136,916 523,373 341,262 243,271 119,492 382,025 341,262 125,392 129,375 200,342 328,820 175,770 624,507 358,861	1.58% 52.29% 0.28%	- - 131,398 136,916 - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - -

Company Accounted for Receivables	Name of Counterparty	Relationship	Balance of Accounts Receivable from Related Parties	Turnover Rate	Overdue Receivables from Related Parties	Overdue Receivables from Related Parties	Amount Subsequently Recovered from Receivables from Related Parties	Provision Allowance for Impairment Loss
					Amount	Action Taken
Katek SE Kontron Acquisition GmbH Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron America Inc. Kontron Asia Technology Inc. Kontron Beteiligungs GmbH Kontron d.o.o. Kontron d.o.o. Kontron Europe GmbH Kontron Europe GmbH Kontron Leipzig GmbH	Kontron. Canada Systems Inc. Kontron. Beteiligungs GmbH Kontron. Services Romania srL suntastic.solar GmbH Kontron. Beteiligungs GmbH Kontron. Europe GmbH Kontron. Electronics GmbH Kontron. Solar GmbH beflex electronic GmbH Kontron. eSystems GmbH Kontron d.o.o. Kontron. Transportation. GmbH Kontron. AG Ennoconn (Suzhou) Technology Co., Ltd. Kontron. Europe GmbH IskraCom JSC Iskra Technologies Kontron. Beteiligungs GmbH Kontron. Electronics GmbH Kontron. Automotive GmbH	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tiersubsidiary	128,850 131,896 468,110 181,798 2,658,306 2,753,647 597,181 806,165 154,653 693,671 183,878 551,373 548,386 117,380 751,170 121,226 152,974 463,723 230,524 234,835		- - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -	- - - - -- - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

Company Accounted for Receivables	Name of Counterparty	Relationship	Balance of Accounts Receivable from Related Parties	Overdue Receivables from Related Parties	Overdue Receivables from Related Parties	Amount Subsequently Recovered from Receivables from Related Parties	Provision Allowance for Impairment Loss
				Amount	Action Taken
Kontron Solar Bulgaria EOOD Kontron Solar GmbH Kontron Transportation. France SAS Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation UK Ltd Nextek Inc.	Kontron. Solar GmbH Kontron. Solar Bulgaria EOOD Kontron. Transportation. GmbH Kontron. Transportation. Espana, S.L.U. Kontron. Transportation. France SAS Kontron. Transportation. UK Ltd Kontron. Transportation. Schweiz AG Kontron. Transportation. GmbH Kontron. Canada Systems Inc.	Second-tier subsidiary to second-tier subsidiary	205,814 141,942 273,433 438,622 158,680 397,877 516,148 671,591 137,096	- - - - - - - - -	- - - - - - - - -	- - - - - - - - -	- - - - - - - - -
		Second-tier subsidiary to second-tier subsidiary
		Second-tier subsidiary to second-tier subsidiary
		Second-tier subsidiary to second-tiersubsidiary
		Second-tier subsidiary to second-tier subsidiary
		Second-tier subsidiary to second-tier subsidiary
		Second-tier subsidiary to second-tier subsidiary
		Second-tier subsidiary to second-tier subsidiary
		Second-tier subsidiary to second-tiersubsidiary

Note 1: The above transactions related to consolidated entities have been eliminated when preparing the consolidated financial statements. Note 2: Not applicable as they are other receivables arising from loans to related parties.

ENNOCONN CORPORATION AND ITS SUBSIDIARIES SIGNIFICANT INTERCOMPANY TRANSACTIONS THAT HAVE BEEN ELIMINATED For the Nine Months Ended September 30, 2025

Table 6.

Table 6.	Table 6.
						Unit: NT$ thousand
No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation	Victor Plus Holdings Ltd. Victor Plus Holdings Ltd. American. Industrial Systems, Inc. American. Industrial Systems, Inc. American. Industrial Systems, Inc. HighAim. Technology INC. HighAim. Technology INC. Ennoconn Hungary Kft. Ennoconn Hungary Kft. Kontron Europe GmbH POSLAB Technology Corporation POSLAB Technology Corporation POSLAB Technology Corporation Taiwan Applied Module Corporation Ennotech. Vietnam Company Limited Ennotech Vietnam Company Limited Dexatek Technology Ltd. Dexatek Technology Ltd.	Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary	Purchase cost Accounts payable - related parties Sales revenue Accounts receivable – related parties Purchase cost Purchase cost Accounts payable - related parties Sales revenue Accounts receivable – related parties Sales revenue Purchase cost Accounts payable - related parties Sales revenue Other receivables due from related parties Purchase cost Accounts payable - related parties Accounts payable - related parties Purchase cost	1,097,929 111,400 876,881 118,165 93,146 181,140 11,636 148,754 48,916 7,638 43,581 12,962 10,845 79,104 115,367 9,676 22,674 67,519	Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms	1.07% 0.07% 0.85% 0.08% 0.09% 0.18% 0.01% 0.14% 0.03% 0.01% 0.04% 0.01% 0.01% 0.05% 0.11% 0.01% 0.01% 0.07%

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details	Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
0 0 1 1 1 1 1 1 1 1	Ennoconn Corporation Ennoconn Corporation Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp.	Ennoconn Solutions Singapore Pte. Ltd. Kontron AG MIC-Tech (Wuxi) Co., Ltd. Mic-Tech Electronics Engineering Corp. Marketech. Integrated Pte. Ltd. Marketech. Integrated Pte. Ltd. Marketech. Integrated Pte. Ltd. Marketech. Integrated Pte. Ltd. Ezoom Information, Inc. Ezoom Information, Inc.	Parent Company to second-tier subsidiary Parent Company to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Interest income - related parties Administrative expenses — CPA expenses Sales contract revenue Non-operating revenue Accounts receivable Sales contract revenue Engineering contract revenue Other receivables Prepayments to suppliers Engineering contract revenue	6,713 9,040 10,301 21,354 42,823 27,242 24,213 90,587 24,625 71,814	Common Transaction Terms Common Transaction Terms The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties Depending on the transaction contract Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed Depending on the transaction contract The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance	0.01% 0.01% 0.01% 0.02% 0.03% 0.03% 0.02% 0.06% 0.02% 0.07%

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details	Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
1 1 1 1 1 1 1 2 2	Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Ezoom Information, Inc. Ezoom Information, Inc.	Marketech. International Sdn.Bhd. Marketech. International Corporation USA Marketech. International Corporation USA Marketech. International Corp. Japan Advanced Technology Matrix United Corporation Marketech. International Corp. Japan Marketech. International Corp. Japan Marketech International Corp. Marketech International Corp.	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Other receivables Engineering contract revenue Non-operating revenue Engineering contract revenue Sales contract revenue Other receivables Accounts receivable Accounts receivable Notes receivable	21,607 212,650 19,682 16,912 13,088 30,985 16,416 45,003 15,688	Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance Depending on the transaction contract The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed	0.01% 0.21% 0.02% 0.02% 0.01% 0.02% 0.01% 0.03% 0.01%

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details	Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
2 2 3 4 5 6 7 8 8	Ezoom Information, Inc. Ezoom Information, Inc. ADAT Technology Co., Ltd. Vertex Corporation MIC-Tech Global Corp. Spiro Technology Systems Inc. Mic-Tech (Shanghai) Corp. Mic-Tech Electronics Engineering Corp. Mic-Tech Electronics Engineering Corp.	Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech Co., Ltd. Shanghai Maohua Electronics Engineering Co., Ltd. MIC-Tech (Wuxi) Co., Ltd.	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Service contract revenue Engineering contract revenue Service contract revenue Engineering contract revenue Sales contract revenue Sales contract revenue Sales contract revenue Other receivables Engineering contract revenue	54,951 213,735 13,973 26,853 66,122 55,200 15,521 17,084 20,563	Service and sales refers to agreed profits from sales between related parties The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance. Service and sales refers to agreed profits from sales between related parties The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance	0.05% 0.21% 0.01% 0.03% 0.06% 0.05% 0.02% 0.01% 0.02%

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details	Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
9 10 10 10 11 12 12 12 12 12 12 12 12 12 13	Shanghai Maohua Electronics Engineering Co., Ltd. MIC-Tech (Wuxi) Co., Ltd. MIC-Tech (Wuxi) Co., Ltd. MIC-Tech (Wuxi) Co., Ltd. MIC-Tech Viet Nam. Co., Ltd. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. Hawkeye Tech Co., Ltd.	Mic-Tech Electronics Engineering Corp. MIC Industrial Viet Nam. Co., Ltd. MIC Industrial. Viet Nam. Co., Ltd. Marketech. Integrated Pte. Ltd. Marketech Co., Ltd. Apligo Gmbh Apligo Gmbh Apligo Gmbh CASO, inc. CASO, inc. Caswell. Americas Inc. Caswell. Americas Inc. Beijing Caswell Ltd. Hawkeye Tech Co., Ltd. CASwell, Inc.	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Subsidiaries Company to second-tier subsidiary Second-tier subsidiary to subsidiaries company	Engineering contract revenue Sales contract revenue Accounts receivable Sales contract revenue Other receivables Sales revenue Accounts receivable Other receivables Sales revenue Accounts receivable Sales revenue Accounts receivable Sales revenue Sales revenue Sales revenue	47,908 40,258 13,804 20,182 22,800 17,679 7,882 45,597 167,521 33,088 81,820 16,017 7,549 12,830 10,058	The Group handles engineering fees for related parties and non-related parties in accordance with general engineering contract or individual agreement terms. Additionally, the Group's payment terms for related parties are not significantly different from those for general customers, depending on the engineering contract or individual agreement, which is typically 2 to 3 months after project acceptance The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed The transaction prices and payment terms for the sale of goods are not materially different from those with non-related parties Depending on the contract or individual agreement terms, payment is typically received within 2-3 months after the transaction is confirmed In accordance with general conditions In accordance with general conditions In accordance with general conditions In accordance with general conditions In accordance with general conditions In accordance with general conditions In accordance with general conditions In accordance with general conditions In accordance with general conditions In accordance with general conditions	0.05% 0.04% 0.01% 0.02% 0.01% 0.02% 0.01% 0.03% 0.16% 0.02% 0.08% 0.01% 0.01% 0.01% 0.01%

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
14 15 16 17 17 17 18 19 20 20 20 20 21 21 21 21 22 22 22 22 22	Apligo Gmbh Caswell. Americas Inc. Goldtek Technology Co., Ltd. Techno Precision Co., Ltd. Techno Precision Co., Ltd. Techno Precision Co., Ltd. Techno Precision (Shenzhen) Co., Ltd. T-Paragon Metal (Shenzhen) Co., Ltd. HighAim. Technology Inc. HighAim. Technology Inc. HighAim. Technology Inc. HighAim. Technology Inc. Highaim Technology Inc. Highaim Technology Inc. Highaim Technology Inc. Highaim Technology Inc. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co.,Ltd.	CASwell, Inc. CASwell, Inc. Keenest Electronic Corp. Techno Precision (Shenzhen) Co., Ltd. Techno Precision (Shenzhen) Co., Ltd. Goldtek Technology Co., Ltd. Techno Precision Co., Ltd. T-Paragon Die Casting Co., Ltd. ANDRIX INTERNATIONAL LIMITED ANDRIX INTERNATIONAL LIMITED FUNOLOGY INVESTMENT INC. FUNOLOGY INVESTMENT INC. ANDRIX INTERNATIONAL LIMITED ANDRIX INTERNATIONAL LIMITED FUNOLOGY INVESTMENT INC. FUNOLOGY INVESTMENT INC. Ennoconn Corporation Ennoconn Corporation HighAim. Technology Inc. HighAim. Technology Inc. Kontron Asia Technology Inc.	Second-tier subsidiary to subsidiaries company Second-tier subsidiary to subsidiaries company Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to parent company Second-tier subsidiary to parent company Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Sales revenue Sales revenue Sales revenue Accounts receivable Sales revenue Sales revenue Sales revenue Accounts receivable Accounts payable - related parties Purchase cost Accounts payable - related parties Purchase cost Accounts receivable – related parties Sales revenue Accounts receivable – related parties Sales revenue Purchase cost Accounts payable - related parties Purchase cost Accounts payable - related parties Purchase cost	25,289 16,902 152,920 169,456 64,166 16,200 340,693 136,916 382,025 543,888 53,581 111,253 341,262 598,878 52,962 134,135 48,345 11,834 35,499 10,404 371,972	In accordance with general conditions In accordance with general conditions Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms	0.02% 0.02% 0.15% 0.11% 0.06% 0.02% 0.33% 0.09% 0.25% 0.53% 0.03% 0.11% 0.22% 0.58% 0.03% 0.13% 0.05% 0.01% 0.03% 0.01% 0.36%

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
22 22 22 22 22 22 22 22 22 23 23 23 24 25 25 25 25 25 25 25 25 25	Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn Corporation (Malaysia) Ennoconn Corporation (Malaysia) Ennoconn Corporation (Malaysia) Ennoconn (Foshan) Investment Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd.	Kontron Asia Technology Inc. Highaim Technology Inc. Highaim Technology Inc. Victor Plus Holdings Ltd. Victor Plus Holdings Ltd. Victor Plus Holdings Ltd. Nanjing Asiatek Inc. JUMPtec GmbH Kontron Europe GmbH JUMPtec GmbH Kontron America Modules, LLC EnnoMech Precision Co., Ltd. Nanjing Asiatek Inc. Victor Plus Holdings Ltd. Victor Plus Holdings Ltd. Victor Plus Holdings Ltd. Victor Plus Holdings Ltd. Kontron Asia Technology Inc. Kontron Europe GmbH Kontron Europe GmbH Kontron America Inc. Kontron America Inc.	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Accounts payable - related parties Purchase cost Accounts payable - related parties Sales revenue Accounts receivable – related parties Accounts payable - related parties Sales revenue Purchase cost Purchase cost Sales revenue Sales revenue Purchase cost Other short-term borrowings Purchase cost Accounts payable - related parties Accounts payable - related parties Other income - other Purchase cost Sales revenue Accounts receivable – related parties Sales revenue Accounts receivable – related parties	117,319 189,431 48,861 2,321,420 523,457 85,514 (19,315) 5,924 5,280 29,917 97,042 6,899 118,706 811,541 243,271 129,210 (141,059) 5,711 155,775 33,534 24,552 10,537	Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms	0.08% 0.18% 0.03% 2.26% 0.34% 0.05% (0.02)% 0.01% 0.01% 0.03% 0.09% 0.01% 0.08% 0.79% 0.16% 0.08% (0.14)% 0.01% 0.15% 0.02% 0.02% 0.01%

100

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
25 25 25 25 25 25 26 27 28 28 29 30 30 31 31 31 32 33 33 33 33 33	EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision Co., Ltd. EnnoMech Precision (Cayman) Co., Ltd JUMPtec GmbH Katek Czech Republic s.r.o Katek Czech Republic s.r.o Katek GmbH Katek Hungary Kft. Katek Hungary Kft. Katek SE Katek SE Katek SE Kontron Acquisition GmbH Kontron AG Kontron. AG Kontron. AG Kontron. AG Kontron. AG	Kontron Canada Inc. Kontron Canada Inc. Kontron eSystems GmbH Kontron eSystems GmbH JUMPtec GmbH Kontron America Modules, LLC Ennoconn International Investment Co., Ltd. Kontron America Modules Inc. Katek GmbH Kontron eSystems GmbH Katek Czech Republic s.r.o. Katek GmbH Katek GmbH Katek GmbH Kontron Canada Systems Inc. Kontron Leipzig GmbH Kontron Beteiligungs GmbH beflex electronic GmbH eSystems MTG GmbH Kontron Beteiligungs GmbH Kontron Beteiligungs GmbH Kontron d.o.o.	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to subsidiaries company Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Sales revenue Accounts receivable – related parties Other income - other Other receivables due from related parties Sales revenue Sales revenue Accounts payable - related parties Sales revenue Sales revenue Sales revenue Other receivables due from related parties Sales revenue Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties	109,114 39,029 140,330 129,375 332,913 17,476 204,232 115,579 627,610 384,913 328,820 956,256 175,770 358,861 128,850 624,507 131,896 154,653 693,671 2,658,306 158,031 183,878	Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms	0.11% 0.03% 0.14% 0.08% 0.32% 0.02% 0.13% 0.11% 0.61% 0.37% 0.21% 0.93% 0.11% 0.23% 0.08% 0.40% 0.08% 0.10% 0.44% 1.71% 0.10% 0.12%

101

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
33 33 33 33 33 33 34 35 35 36 36 37 38 39 39 40 40 41 42 42 42 43 43 44	Kontron. AG Kontron. AG Kontron. AG Kontron. AG Kontron. AG Kontron. AG Kontron. America Inc. Kontron. Asia Technology Inc. Kontron. Asia Technology Inc. Kontron. Austria GmbH Kontron. Austria GmbH Kontron. Beteiligungs GmbH Kontron Canada Inc. Kontron Canada Systems Inc. Kontron. Canada Systems Inc. Kontron d.o.o. Kontron d.o.o. Kontron. Electronics Kft. Kontron. Europe GmbH Kontron. Europe GmbH Kontron. Europe GmbH Kontron. Leipzig GmbH Kontron. Leipzig GmbH Kontron. Modular Computers S.A.S.	Kontron Electronics GmbH Kontron Europe GmbH Kontron Services Romania srL Kontron Solar GmbH Kontron Transportation GmbH suntastic.solar GmbH Kontron AG Kontron Austria GmbH Kontron Europe GmbH JUMPtec GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron America Inc. Kontron America Inc. Kontron Canada Inc. IskraCom JSC Iskra Technologies Kontron electronics GmbH Kontron America Inc. Kontron Beteiligungs GmbH Kontron Electronics GmbH Kontron Automotive GmbH Kontron eSystems GmbH Kontron Europe GmbH	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Sales revenue Sales revenue Sales revenue Sales revenue Other receivables due from related parties Sales revenue Sales revenue Sales revenue Other receivables due from related parties Other receivables due from related parties Sales revenue Sales revenue Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Sales revenue Sales revenue	597,181 2,753,647 468,110 806,165 551,373 181,798 548,386 165,738 343,683 117,573 179,591 751,170 205,345 341,049 321,575 121,226 152,974 176,156 139,906 463,723 230,524 234,835 317,400 134,148	Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms	0.38% 1.77% 0.30% 0.52% 0.35% 0.12% 0.35% 0.16% 0.33% 0.11% 0.17% 0.48% 0.20% 0.33% 0.31% 0.08% 0.10% 0.17% 0.14% 0.30% 0.15% 0.15% 0.31% 0.13%

102

No. (Note 1)	Name of Counterparty	Counterparty	Relationship with the Counterparty (Note 2)			Transaction Details
				Item	Amount	Transaction Terms	Percentage of Consolidated Total Operating Revenue or Total Assets (Note 3)
45 45 46 46 47 47 47 48 48 48 48 48 48 48 48 48 49 50 51	Kontron. Solar Bulgaria EOOD Kontron. Solar Bulgaria EOOD Kontron. Solar GmbH Kontron. Solar GmbH Kontron. Transportation. France SAS Kontron Transportation. France SAS Kontron Transportation. France SAS Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. GmbH Kontron. Transportation. Schweiz AG Kontron. Transportation. UK Ltd Nextek Inc.	Kontron Solar GmbH Kontron Solar GmbH Kontron Solar Bulgaria EOOD Kontron Solar Bulgaria EOOD Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation Deutschland GmbH Kontron Transportation Espana, S.L.U. Kontron Transportation. France SAS Kontron Transportation. France SAS Kontron Transportation. France SAS Kontron Transportation s.r.o. Kontron Transportation Schweiz AG Kontron Transportation UK Ltd Kontron Transportation UK Ltd Kontron Transportation GmbH Kontron Transportation GmbH Kontron Canada Systems Inc.	Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary Second-tier subsidiary to second-tier subsidiary	Sales revenue Other receivables due from related parties Sales revenue Other receivables due from related parties Sales revenue Other receivables due from related parties Other receivables due from related parties Sales revenue Other receivables due from related parties Sales revenue Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Other receivables due from related parties Sales revenue Other receivables due from related parties Other receivables due from related parties	529,654 205,814 273,929 141,942 182,236 273,433 308,928 187,799 438,622 136,056 158,680 298,354 118,041 516,148 397,877 388,717 308,315 671,591 137,096	Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms Common Transaction Terms	0.52% 0.13% 0.27% 0.09% 0.18% 0.18% 0.20% 0.18% 0.28% 0.13% 0.10% 0.19% 0.08% 0.33% 0.26% 0.25% 0.30% 0.43% 0.09%

Note 1: Business transactions between the parent company and its subsidiaries should be noted separately in the number column. The numbering method is as follows:

(1) The parent company fills 0.

(2) Subsidiaries are numbered sequentially starting from Arabic numeral 1 according to the company.

Note 2: The calculation of the ratio of transaction amount to consolidated total revenue or total assets: If it is an asset or liability item, the ratio is calculated by dividing the ending balance by the consolidated total assets. If it is a profit or loss item, the ratio is calculated by dividing the cumulative amount during the period by the consolidated total revenue.

Note 3: Important transactions in this table refer to those that reach 0.01% of the consolidated total revenue or total assets.

103

ENNOCONN CORPORATION AND ITS SUBSIDIARIES RE-INVESTMENT INFORMATION (EXCLUDING INVESTEES IN MAINLAND CHINA) September 30, 2025

Table 7.

Unit: NT$ thousand

Name of Investor	Name of Investee Company	Location	Main Business Activities	Original Inves	tment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period	Net Income (Loss) of the Investee Company for the Period	Investment Income (Loss) Recognized for the Period	Remarks
				End of the Current Period	End of the Prior Year	Number of Shares	Ratio %	Carrying Amount
Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Ennoconn Corporation Innovative Systems Integration Limited Ennoconn Investment Holdings Co.,Ltd Ennoconn Investment Holdings Co.,Ltd Ennoconn Investment Holdings Co.,Ltd AIS Cayman Technology Group AIS Cayman Technology Group AIS Cayman Technology Group AIS Cayman Technology Group AIS Cayman Technology Group Vecow Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co.,Ltd.	Innovative Systems Integration Limited Ennoconn International Investment Co., Ltd. CASwell, Inc. Ennoconn Investment Holdings Co.,Ltd AIS Cayman Technology Ennoconn Solutions Singapore Pte. Ltd. Victor Plus Holdings Ltd. AIS Cayman Technology Group Kontron AG Ennoconn Hungary Kft. American Industrial Systems Inc. Vecow Co., Ltd. Ennoconn Mexico, S. de R.L. de C.V. Ennoconn Chile SpA Ennoconn Peru, S.A.C. Vecow Japan Co., Ltd. Goldtek Technology Co., Ltd. EnnoMech Precision (Cayman)Co.,Ltd.	Hong Kong Taiwan Taiwan Samoa Cayman Islands Singapore Seychelles Cayman Islands Austria Hungary USA Taiwan Mexico Chile Peru Japan Taiwan Cayman Islands	Professional investment Professional investment Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Manufacturing and marketing of industrial computers Professional investment Cloud-based intelligent services Import and export trading Professional investment Information system software and hardware integration service Manufacturing and marketing of industrial computers Human-machine interface, industry 4.0, and other related products Telecommunication machinery equipment, electronic equipment and electronic devices Trading of industrial computers Trading of industrial computers Trading of industrial computers Telecommunication machinery equipment, electronic equipment and electronic devices Wholesale and retail of telecommunications control RF equipment input and information software Professional investment	1,952,933 8,010,000 1,031,800 9,588,707 230,586 1,004,753 - 290,295 5,405,531 2,436,000 45,675 49,653 - - - - 492,221 147,798	1,952,933 8,010,000 1,031,800 9,588,707 230,586 395,232 - 290,295 5,405,531 2,436,000 45,675 49,653 - - - 19,754 492,221 448,861	518,216,530 820,635,000 20,000,000 309,510,000 4,028,217 42,000,000 500,000 6,672,469 16,835,008 - 1,500,000 5,000,000 2,999 50,000 999 - 17,022,831 13,800,000	100.00% 100.00% 27.27% 100.00% 37.64% 100.00% 100.00% 62.36% 27.41% 100.00% 100.00% 100.00% 99.97% 100.00% 99.90% 0.00% 56.74% 67.65%	2,241,566 10,318,072 1,142,396 14,292,881 537,793 1,092,281 (7,011) 932,871 10,590,299 2,707,295 643,101 759,704 - - - - 709,450 499,445	518,216,530 820,635,000 20,000,000 309,510,000 4,028,217 42,000,000 500,000 6,672,469 16,835,008 - 1,500,000 5,000,000 2,999 50,000 999 99,900 17,022,831 13,800,000	91,328 984,055 213,444 998,338 81,681 (48,384) (5,210) 80,221 3,895,914 27,952 13,774 68,048 - - - 15 (315,461) 140,680	91,328 984,055 58,206 998,338 30,199 (48,384) (5,210) 49,168 1,012,032 27,952 13,774 68,048 - - - 15 (179,002) 135,065

104

Name of Investor	Name of Investee Company	Location	Main Business Activities	Original Inves	tment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period	Net Income (Loss) of the Investee Company for the Period	Investment Income (Loss) Recognized for the Period	Remarks
				End of the Current Period	End of the Prior Year	Number of Shares	Ratio %	Carrying Amount
Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd.	EnnoMech Precision Co., Ltd. Taiwan Applied Module Corporation Thecus Technology Corp. Dexatek Technology Ltd. Marketech International Corp. POSLAB Technology Corporation Renown Information Technology Corp. EnnoRise Corporation Ennoconn Solutions (Thailand) Co. Ltd. E-Rich Electricity Co., Ltd Ennotech Vietnam Company Limited Dudoo Ltd. CASwell, Inc. Kontron AG Ennoconn India Corporation Private Limited	Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Thailand Taiwan Vietnam Cayman Islands Taiwan Austria India	Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Research, design and sales of mobile payment, electronic signature, and information security products Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Multimedia product R&D and design and manufacturing business High-tech industry plant operations and manufacturing system planning and integration services Manufacturing, wholesale and sales of electronic and peripheral equipment Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Other power generation, transmission and distribution machinery manufacturing General trading company Other power generation, transmission and distribution machinery manufacturing Production and sales of industrial computers Professional investment Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Information system software and hardware integration service Global supply chain and quality management center for IoT and AIoT	100,722 95,029 102,000 238,404 4,924,648 132,317 29,345 60,000 4,829 5,000 169,574 25,000 194,620 430,606 19	- 95,029 102,000 274,704 4,924,648 132,317 29,345 60,000 4,829 5,000 154,438 - 149,500 263,363 -	1,000,000 10,400,000 10,200,000 13,543,999 83,468,613 9,100,000 2,960,000 6,000,000 1,000,000 500,000 - 628,413 3,839,000 952,508 4,250	100.00% 100.00% 60.00% 53.11% 38.29% 70.00% 36.58% 60.00% 100.00% 100.00% 100.00% 44.94% 5.23% 1.55% 0.10%	104,136 (59,208) (44,944) 397,238 8,004,382 74,098 11,631 20,116 4,229 4,832 173,684 35,483 182,447 640,461 13	1,000,000 10,400,000 10,200,000 14,027,999 83,468,613 9,100,000 2,960,000 6,000,000 1,000,000 500,000 - 628,413 3,839,000 952,508 4,250	10,977 6,800 (1,308) 66,858 2,467,816 1,908 (4,639) (21,272) 1 (124) 18,861 18,531 213,444 3,867,471 (918)	3,414 5,893 (1,520) 30,386 1,011,956 1,335 (1,716) (12,763) 1 (124) 18,861 8,328 10,518 49,797 (30)

105

Name of Investor	Name of Investee Company	Location	Main Business Activities	Original Inves	tment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period	Net Income (Loss) of the Investee Company for the Period	Investment Income (Loss) Recognized for the Period	Remarks
				End of the Current Period	End of the Prior Year	Number of Shares	Ratio %	Carrying Amount
Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. Ennoconn International Investment Co., Ltd. EnnoMech Precision (Cayman) Co., Ltd. EnnoMech Precision (Cayman) Co., Ltd. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. CASwell, Inc. Goldtek Technology Co., Ltd. Keenest Electronic Corp. Techno Precision Co., Ltd. T-Paragon Die Casting Co., Ltd. Goldtek Technology Co., Ltd. Goldtek Technology Co., Ltd. HighAim Technology Inc. HighAim Technology Inc. HighAim Technology Inc. HighAim Technology Inc.	RIGO Global Co., Ltd. Arbor Technology Corporation Ennowell Co., Ltd. HighAim Technology INC EnnoMech Precision Co., Ltd. CASO, INC. Caswell International Investment Co., Ltd. Caswell Americas,Inc Hawkeye Tech Co., Ltd. APLIGO Gmbh Keenest Electronic Corp. Techno Precision Co., Ltd. T-Paragon Die Casting Co., Ltd. T-pARagon Industrial (Thailand) Co., Limited NATIONGATE INTEGRATION (M) SDN. Ennovision Inc. FUNOLOGY INVESTMENT INC. ANDRIX INTERNATIONAL LIMITED SDY METAL INDUSTRY PTE. LTD. Powerwin (Cayman) Tech GroupLimited	Taiwan Taiwan Taiwan Samoa Taiwan Japan Samoa USA Taiwan Germany Samoa Hong Kong Hong Kong Thailand Malaysia Taiwan Samoa Angola Singapore Cayman Islands	Manufacturing, wholesale and sales of electronic and peripheral equipment Development, assembly, integration, processing, and manufacturing of industrial computer control board interface cards Intelligent building system integration, energy management services, cloud services Professional investment Electronic components, computer and peripheral equipment manufacturing, electronic material wholesale, and information software services Import and sales of network equipment and computer peripheral products Overseas investment Sales of netcom products Design and manufacturing of computers, networks and computing devices Hub and SI Service Professional investment Metal stamping and casting industry Finance/Logistics Metal stamping and casting industry Electronic manufacturing services Security surveillance video monitoring Cloud mechanical components Cloud mechanical components Cloud mechanical components Professional investment	32,000 296,000 9,000 167,475 - 27,062 101,135 92,460 602,041 60,275 1,004,685 310,917 29,341 223,398 4,072 90,000 30 27 27,405 10,658	32,000 296,000 9,000 330,177 12,063 27,062 101,135 92,460 602,041 60,275 730,680 310,917 29,341 209,199 4,072 90,000 30 27 24,360 -	1,066,667 16,000,000 4,050,000 5,500,000 - 1,881 3,205,760 3,000,000 9,096,667 24,000 24,000,000 7,500,000 7,500,000 236,000,000 600,000 6,000,000 1,000 900 20 350,000	26.23% 16.68% 30.00% 100.00% 0.00% 99.00% 100.00% 100.00% 60.64% 66.67% 100.00% 40.30% 50.00% 100.00% 60.00% 60.00% 100.00% 100.00% 18.00% 100.00%	- 325,472 52,052 454,923 - 152,570 104,537 64,211 482,404 6,817 366,939 208,685 169,703 339,982 4,508 49,337 23,620 43,207 27,203 10,658	1,066,667 16,000,000 4,050,000 5,500,000 1,000,000 1,881 3,205,760 3,000,000 9,096,667 24,000 33,000,000 7,500,000 7,500,000 236,000,000 600,000 6,000,000 1,000 900 20 350,000	(6,038) (32,438) 25,966 109,340 10,977 18,144 (33,871) (4,005) 40,009 (32,661) (84,699) 6,046 33,482 18,674 42 (33,003) 2,403 8,424 - -	- (5,409) 7,790 109,340 7,563 17,963 (33,871) (4,005) 24,113 (21,964) (84,699) 2,290 16,741 18,674 25 (19,802) 2,403 8,424 - -

106

Name of Investor	Name of Investee Company	Location	Main Business Activities	Original Inves	tment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period	Net Income (Loss) of the Investee Company for the Period	Investment Income (Loss) Recognized for the Period	Remarks
				End of the Current Period	End of the Prior Year	Number of Shares	Ratio %	Carrying Amount
Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp.	Marketech Integrated Pte. Ltd. Market Go Profits Ltd. MIC-Tech Global Corp. Headquarter International Ltd. Tiger United Finance Ltd. Marketech Engineering Pte. Ltd. Marketech Integrated Manufacturing Company Limited MIC-Tech Viet Nam. Co., Ltd. Marketech Co., Ltd. Marketech International Sdn.Bhd. Marketech International Corporation USA Spiro Technology Systems Inc. ADAT Technology Co., Ltd. PT Marketech International Indonesia	Singapore British Virgin Islands South Korea British Virgin Islands British Virgin Islands Singapore Myanmar Vietnam Vietnam Malaysia USA USA Taiwan Indonesia	Contracting of automation supply system services for the semiconductor industry Investment holding and reinvestment General international trade industry Investment holding and reinvestment Investment holding and reinvestment Contracting of engineering services Services of automatic production, machinery and components Trading, installation, and maintenance business of various factory machinery equipment and peripheral consumables Professional contracting and related maintenance services for engineering; purchase, sale and maintenance of machine tools; purchase and sale of cosmetics and daily necessities; production, development and implementation of software and programming services; installation services for industrial machinery and equipment Professional contracting and related maintenance services for engineering; sales of medical equipment Professional contracting and related maintenance services for engineering General international trade industry R&D, application and service of information software; provision and services of electronic information; data processing services Trading of machinery equipments and components	331,733 1,299,429 19,147 42,475 46,475 31,162 478,985 271,476 88,234 117,550 1,042,356 54,074 117,822 38,042	331,733 1,299,429 19,147 42,475 46,475 31,162 478,985 271,476 88,234 119,204 1,042,356 54,074 97,951 38,042	14,636,958 40,119,104 131,560 1,289,367 1,410,367 1,337,763 1,535,600 - - 16,871,250 33,450,000 1,000,000 6,129,379 1,199,000	100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 25.08% 99.92%	68,626 1,570,747 19,083 37,834 36,029 2,705 104,999 205,757 (7,111) 33,792 205,897 85,978 20,042 33,774	14,636,958 40,119,104 131,560 1,289,367 1,410,367 1,337,763 1,535,600 - - 16,871,250 33,450,000 1,000,000 6,129,379 1,199,000	7,790 394,861 (2,274) 447 515 (223) (9,298) 7,555 (12,027) 13,195 (229,541) 2,257 (65,532) 1,011	7,790 394,861 (2,274) 447 515 (223) (9,298) 7,555 (12,027) 13,195 (229,541) 2,257 (16,449) 1,011

107

Name of Investor	Name of Investee Company	Location	Main Business Activities	Original Investment Amount	Original Investment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period	Net Income (Loss) of the Investee Company for the Period	Investment Income (Loss) Recognized for the Period
				End of the Current Period	End of the Prior Year	Number of Shares	Ratio %	Carrying Amount
Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp.	Marketech Netherlands B.V. Glory Technology Service Inc. MIC Techno Co., Ltd. Smart Group Solutions Corp. Vertex Corporation Boliteopto Co., Ltd. MIC Healthcare Korea Co., Ltd. Marketech International Corp. Japan Advanced Technology Matrix United Radisen Co., Ltd. (Common Stock) Radisen Co., Ltd. (Preferred Share)	Netherlands Taiwan Taiwan Taiwan Taiwan Taiwan South Korea Japan USA South Korea South Korea	International trading and technical services of machinery equipments and components Trading and installation services for information and communication equipment Engaged in the sale of panel equipment and materials Development and distribution of smart medical diagnostic equipment and AI solutions, including related hardware and software; import, export, sales, and manufacturing of medical devices Purchase and sale of 5G wireless communication private network equipment (micro base stations and core networks) and IoT intelligent control gateways; operation and maintenance of DMP cloud object management platform and provision of software management platform, vertical IT and CT communication system integration services R&D, manufacturing and sales of precision laser-related modules and equipment, and provision of laser application solutions R&D, sales and professional technical services of medical devices and components; general international trade and import/export business General international trade, professional contracting and related maintenance services for engineering Warehouse logistics services; sales agency business for semiconductor equipment, components, consumables, and semiconductor materials AI medical solutions and remote radiology medical platform AI medical solutions and remote radiologymedicalplatform	54,085 42,714 2,000 100,000 50,000 35,600 80,612 65,254 60,960 12,454 73,208	54,085 42,714 2,000 100,000 50,000 27,200 60,487 65,254 60,960 12,454 73,208	1,200,000 6,208,320 200,000 10,000,000 5,000,000 2,912,000 7,000,000 30,000 2,000,000 87,803 188,961	100.00% 29.24% 29.85% 100.00% 61.35% 36.40% 100.00% 100.00% 68.97% 17.81% 24.56%	(470) 64,273 1,860 73,341 1,370 40,552 12,223 45,415 65,491 (20,829) 87,252	1,200,000 6,208,320 200,000 10,000,000 5,000,000 2,912,000 7,000,000 30,000 2,000,000 87,803 188,961	(2,868) 1,746 (40) (32,889) (14,679) (25,666) (10,348) 4,142 7,838 (82,036) (82,036)	(2,868) 511 ⑺ (32,889) (9,006) (9,536) (10,348) 4,142 5,405 (15,109) -
Marketech International	Marketech International	Germany	Equipment and component sales	68,355	16,934	200,000	100.00%	56,003	200,000	(8,448)	(8,448)

108

Name of Investor	Name of Investee Company	Location	Main Business Activities	Original Investment Amount	Original Investment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period	Net Income (Loss) of the Investee Company for the Period	Investment Income (Loss) Recognized for the Period
				End of the Current Period	End of the Prior Year	Number of Shares	Ratio %	Carrying Amount
Corp. Marketech International Corp. Marketech International Corp. Marketech International Corp. Smart Group Solutions Corp. Market Go Profits Ltd. Marketech Engineering Pte. Ltd. MIC-Tech Ventures Asia Pacific Inc. MIC-Tech Ventures Asia Pacific Inc. MIC-Tech Ventures Asia Pacific Inc. MIC-Tech Ventures Asia Pacific Inc. Russky H.K. Limited DuDoo Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn Solutions Singapore Pte. Ltd.	Corporation Germany GmbH MIC Industrial Viet Nam Co., Ltd. MarkeTop Smart Solutions Co., Ltd. Marketech International (Thailand) Corp., Ltd. Ezoom Information, Inc. MIC-Tech Ventures Asia Pacific Inc. Marketech Integrated Construction Co., Ltd. Russky H.K. Limited MICT International Limited Leader Fortune Enterprise Co., Ltd. Fortune Blessing Co., Limited PT Marketech International Indonesia uniEat Co., Ltd. ENNOCONN MALAYSIA SDN. BHD. Nera Telecommunications Ltd	Vietnam Taiwan Thailand Taiwan Cayman Islands Myanmar Hong Kong Hong Kong Samoa Hong Kong Indonesia Taiwan Malaysia Singapore	business; technical services; professional engineering contracting and related maintenance services Assembly and testing of refrigeration equipment on an OEM basis Sales and services of smart medical components; general international trade and import/export business Professional engineering contracting and related maintenance services; sales of medical devices; general international trade industry; services of automatic production, machinery and components R&D, sales, and consulting services for information system software and hardware applications; sales of medical devices Investment holding and reinvestment Contracting of engineering services Investment holding and reinvestment Investment holding and reinvestment Investment holding and reinvestment Investment holding and reinvestment Trading of machinery equipments and components Software services Industrial control equipment sales Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technologynetworks	39,567 30,600 4,739 44,930 1,293,932 27,083 34,551 - 8,990 45,985 32 105,510 71,482 408,674	39,567 30,600 4,739 44,930 1,293,932 27,083 34,551 132,282 8,990 45,985 32 - 10,048 408,674	- 3,060,000 3,999,998 5,000,000 40,016,604 92,000 833,000 - 303,000 500,000 1,000 9,000,000 1 230,791,464	100.00% 51.00% 100.00% 100.00% 100.00% 98.40% 100.00% 0.00% 31.43% 27.78% 0.08% 100.00% 100.00% 63.77%	21,567 25,560 4,105 59,794 1,567,547 2,356 29,808 - (1,140) 3,241 30 71,155 193,381 563,841	- 3,060,000 3,999,998 5,000,000 40,016,604 92,000 833,000 5,400,000 303,000 500,000 1,000 10,700,000 1 230,791,464	(4,751) (7,970) (629) (1,588) 395,918 15 5,461 56 1,374 (9,978) 1,011 18,695 42,754 (42,701)	(4,751) (4,065) (629) (1,588) - - - - - - - 18,695 42,754 (26,496)
Ennoconn Solutions Singapore Pte. Ltd.	Ennoconn Australia Pty Ltd	Australia	Sales of computers and peripheral equipment	62,384	62,313	3,000,000	100.00%	59,463	3,000,000	(474)	(474)
109

Name of Investor Ennoconn Solutions Singapore Pte. Ltd. Ennoconn Solutions Singapore Pte. Ltd. Ennoconn Solutions Singapore Pte. Ltd. Ennoconn Solutions Singapore Pte. Ltd. Ennoconn Australia Pty Ltd Nera Telecommunications Ltd Nera Telecommunications Ltd Nera Telecommunications Ltd Nera Telecommunications Ltd Nera Telecommunications Ltd Nera Telecommunications Ltd	Name of Investee Company Ennoconn India Corporation Private Limited Ennoconn Philippines Corporation EnnoAI Solutions Singapore Pte Ltd Ennoconn Japan Co., Ltd. Ennoconn New Zealand Limited Nera Networks (S) Pte Ltd Nera (Thailand) Limited Nera (Philippines), Inc. Nera Infocom. (M) Sdn. Bhd. P.T. Nera Indonesia Nera Telecommunications (Australia) Pty Ltd	Location India Philippines Singapore Japan New Zealand Singapore Thailand Philippines Malaysia Indonesia Australia	Main Business Activities Global supply chain and quality management center for IoT and AIoT Global R&D Center for IoT and AIoT Information technology consulting services Telecommunication machinery equipment, electronic equipment and electronic devices Sales of computers and peripheral equipment Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, installation, and maintenance of information technology equipment Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technologynetworks	Original Investment Amount	Original Investment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period 40,807,500 119,998 - 9,990 50,000 1,000,000 210,000 252,500 500,000 3,990 500,000	Net Income (Loss) of the Investee Company for the Period (843) (3,663) - (3,273) 74 (18,367) (7,531) (46,312) (57) (33,440) (15)	Investment Income (Loss) Recognized for the Period (817) (3,663) - (3,273) 74 18,367 7,531 46,312 57 33,440 14,015
				End of the Current Period 14,365 6,545 - 21,095 9,040 23,610 33,198 493,724 5,312 188,644 -	End of the Prior Year - - - - - 23,610 33,198 493,724 5,312 188,644 13,906	Number of Shares 40,807,500 119,998 - 9,990 50,000 1,000,000 210,000 252,500 500,000 3,990 -	Ratio % 99.90% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00%	Carrying Amount 13,093 2,793 - 17,424 9,016 71,793 (28,497) (289,245) 17,178 125,135 -
Nera Telecommunications Ltd Nera Telecommunications	Nera (Malaysia) Sdn. Bhd. Nera Telecommunications	Malaysia Vietnam	Sales, installation, and maintenance of communication equipment Installation, maintenance, service,	9,538 1,582	9,538 1,582	1,100,000 -	100.00% 100.00%	159,300 (14,144)	1,100,000 -	6,421 (1,192)	(6,423) 1,192
				110

Name of Investor Ltd Nera Telecommunications Ltd Nera Telecommunications Ltd Nera Networks (S) Pte Ltd Nera Networks (S) Pte Ltd Nera Networks (S) Pte Ltd Nera Networks (S) Pte Ltd Nera Networks (S) Pte Ltd Kontron AG Kontron AG	Name of Investee Company (Vietnam) Co., Ltd. Nera Telecommunications (Myanmar) Company Limited Nera Telecommunications (India) Pvt. Ltd. Nera Telecommunications AS Nera Telecommunications Maroc S.A.R.L AU Nera Telecommunications (Pakistan) (Private) Limited Nera Telecommunications FZ- LLC Nera Telecommunications Holding (Thailand) Co., Ltd. Kontron Bulgaria EOOD Kontron Services Romania SRL	Location Myanmar India Norway Morocco Pakistan United Arab Emirates Thailand Sofia, BG Bucharest, RO	Main Business Activities and repair of information, communication, and telecommunication equipment Leasing maintenance services Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Sales, distribution, design, engineering, repair, installation, and maintenance of telecommunication systems and products for transmission networks and information technology networks Professional investment Industrial Transport	Original Investment Amount	Original Investment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period 1,000 1,500,000 2,700,000 57,908 350,000 200 1,000 32,620 109,993	Net Income (Loss) of the Investee Company for the Period (17) - (5,654) (843) (8,229) 11,289 - 19,728 (62,167)	Investment Income (Loss) Recognized for the Period 17 - 5,654 843 8,229 (11,289) - 19,728 (62,167)	Remarks
				End of the Current Period - 13,458 14,350 34,756 5,781 - 110 176,997 896,770	End of the Prior Year 3,140 13,458 14,350 34,756 5,781 1,577 110 176,997 896,770	Number of Shares - 1,500,000 2,700,000 57,908 350,000 - 1,000 32,620 109,993	Ratio % 0.00% 100.00% 100.00% 100.00% 100.00% 0.00% 100.00% 100.00% 100.00%	Carrying Amount - (18,481) 133,596 51,855 (134,485) - (486) 257,952 99,632
Kontron AG Kontron AG	Kontron Partners Hungary Kft. CBCX Technologies GmbH	Budaors, HU Linz, AT	Software Software	15,918 1,351,131	15,918 1,351,131	3,000 36,336	100.00% 100.00%	17,066 251,501	3,000 36,336	12,706 38,707	12,706 38,707

111

Name of Investor Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron AG Kontron America Inc. Kontron Austria GmbH Kontron Austria GmbH, Austria Kontron Beteiligungs GmbH Kontron Beteiligungs GmbH Kontron d.o.o. Kontron d.o.o. Kontron d.o.o. Kontron d.o.o. Kontron electronics GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Europe GmbH Kontron Leipzig GmbH Kontron Leipzig GmbH Kontron Solar GmbH	Name of Investee Company Kontron Austria GmbH Kontron Technologies GmbH, Austria S&T MEDTECH SRL, Romania Kontron Transportation GmbH Kontron AIS GmbH Kontron Beteiligungs GmbH Kontron d.o.o. Kontron Hartmann-W iener GmbH Kontron Hungary Kft. Kontron SI d.o.o. Kontron America Modules Inc. Bsquare EMEA Ltd. Kontron Electronics AG, Switzerland suntastic.solar GmbH Kontron Europe GmbH Kontron Acquisition GmbH Kontron DOOEL IskraCom OOO Iskratel Tashkent JSC Iskra Technologies Kontron Electronics Kft. Kontron Asia Inc. Kontron Austria GmbH Kontron electronics GmbH, Germany Kontron America Inc. Kontron Canada Inc. Kontron Asia Pacific Design Sdn. Bhd. Kontron Modular Computers S.A.S. Kontron UK Ltd. JUMPtec GmbH KATEK LT UAB Kontron Automotive GmbH (former Katek Du sseldorf GmbH) Kontron Solar Bulgaria EOOD	Location Engerwitzdorf, AT Linz, AT Bucharest, RO Vienna, AT Dresden, Germany Augsburg, DE Kranj, SI Koln, DE Budaors, HU Ljubljana, Sl Delaware, USA Trowbridge, UK Rotkreuz, CH Bisamberg, AT Ismaning, DE Munich, DE Skopje, MK Almaty, KZ Tashkent, UZ Yekaterinburg, RU Kapoly, HU Taipei, TW Engerwitzdorf, AT GroBbettlingen, DE San Diego, USA Boisbriand, CA Penang, MY Toulon, France Chichester, UK Deggendorf, DE Panevezys, LT Dusseldorf, DE Saedinenie, BG	Main Business Activities Industrial Software Industrial Transport Software Industrial Telecom Aerospace Software Telecom sales channel + support sales channel + support Software GreenTec Industrial Industrial Telecom Telecom Telecom Telecom Industrial sales channel + support Industrial Industrial sales channel + support sales channel + support sales channel + support Aerospace Aerospace Industrial GreenTec Industrial GreenTec	Original Investment Amount	Original Investment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period 32,702 35,000 - 10,000,000 51,000 25,001 9,709,275 51,129 98,000 1,100,000 - 246,243 2,000,000 50,000 23,600,100 25,000 309,000 15,365,000 8,798,207 760,000 3,713,620 13,000 3,634 102,150 2,137,040 50,000,200 44,581,102 344,503 300,821 - - 25,000 500,000	Net Income (Loss) of the Investee Company for the Period (14,709) 29,910 (2,412) 569,077 24,787 4,347,653 33,379 86,917 (9,813) 33,316 146,005 (28,236) (22,598) (87,077) (1,170,672) 49,647 (1,991) (19,501) 4,208 (3,070) 3,200 (20,704) (14,709) 4,394 412,013 169,996 (6,971) 98,295 13,309 (4,516,273) (860) (8,918) 98,641	Investment Income (Loss) Recognized for the Period (13,238) 29,910 (2,412) 569,077 24,787 4,347,653 33,379 86,917 (9,813) 33,316 146,005 (28,236) (22,598) (87,077) (1,170,672) 49,647 (1,991) (19,501) 3,198 (3,070) 3,200 (20,704) (1,471) 4,394 412,013 169,996 (6,971) 98,295 13,309 (4,516,273) (860) (8,918) 98,641
				End of the Current Period 906,322 613,507 - 629,620 578,584 9,217,163 948,034 672,100 514,180 1,557,493 - 148,236 96,579 226,489 8,843,942 6,794,530 14,190 - 68 40,455 79,949 100,052 99,770 688,984 1,905,186 1,735,377 181,400 184,512 66,592 - - 305,333 9,144	End of the Prior Year 893,445 613,507 417,610 629,620 578,584 9,215,732 948,034 672,100 514,180 1,557,493 - 161,981 96,579 226,489 8,842,512 6,794,530 14,190 - 68 40,455 79,949 100,052 98,339 688,984 1,905,186 1,735,377 181,400 184,512 66,592 - 7,154 305,333 9,144	Number of Shares 32,702 35,000 - 10,000,000 51,000 25,001 9,709,275 51,129 98,000 1,100,000 - 246,243 2,000,000 50,000 23,600,100 25,000 309,000 15,365,000 8,798,207 760,000 3,713,620 13,000 3,634 102,150 2,137,040 50,000,200 44,581,102 344,503 300,821 - - 25,000 500,000	Ratio % 90.00% 100.00% 0.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 76.00% 100.00% 100.00% 100.00% 10.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 0.00% 100.00% 100.00%	Carrying Amount 1,058,734 497,591 - 2,736,709 608,558 13,167,250 1,809,870 538,733 242,463 273,550 - (42,616) (79,646) 131,980 5,081,008 6,822,273 21,099 (13,751) 15,745 222,870 125,371 234,150 117,637 699,865 2,093,236 1,227,147 8,024 461,437 179,318 - - 143,907 481,657
Kontron Transportation Espana SL Kontron Transportation GmbH	Kontron Public Transport Arce S.A.U. Kontron Transportation Sp. z o.o.	Bilbao, ES Warsaw, PL	Transport Transport	271,852 357	271,852 357	60,000 100,000	100.00% 100.00%	304,877 (41,401)	60,000 100,000	(3,554) 2,551	(3,554) 2,551
				112

Name of Investor Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH Kontron Transportation GmbH KATEK GmbH KATEK GmbH KATEK SE KATEK SE KATEK SE KATEK SE KATEK SE KATEK SE KATEK SE KATEK SE KATEK SE Kontron Acquisition GmbH beflex electronic GmbH	Name of Investee Company Kontron Transportation Espana SL Kontron Transportation Portugal Unipessoal LDA Kontron Transportation s.r.o. Kontron Transportation Deutschland GmbH Kontron Transportation France S.A.S Kontron Transportation UK Ltd. Kontron Public Transportation Kontron Transportation Schweiz AG Katek Hungary Kft. Katek Czech Republic s.r.o. Nextek Inc. beflex electronic GmbH KATEK Electronics Malaysia Sdn Bhd KATEK GmbH Katek Canada Inc. Kontron Solar GmbH eSystems MTG GmbH Kontron Leipzig GmbH KATEK Singapore KATEK SE KATEK Malaysia Sdn Bhd	Location Madrid, Spain Lisboa, Portugal Prague, CZ Neu-Isenburg, GE Paris, FR Harrow, UK Diegem, BE Ittigen, CH Gyor, HU Horni, CZ Alabama, US Frickenhausen, DE Kuala Lumpur, MY Grassau, DE Ontario, CA Memmingen, DE Stuttgart, DE Leipzig, DE Singapore, SGP Munich, DE Kuala Lumpur, MY	Main Business Activities Transport Transport Transport Transport Transport Transport Transport Transport ODM ODM Aerospace Industrial Services ODM sales channel + support GreenTec GreenTec GreenTec ODM Industrial ODM	Original Inves	tment Amount	Ending Balance of Holdings	Ending Balance of Holdings	Ending Balance of Holdings	Highest Shareholding During the Period 250,000 5,000 30,400,000 25,000 8,600,000 415,950 11,318,887 12,000,000 1,506,000 34,180,000 2,946 25,000 640,735 53,000 784,478 4,167,000 100,000 25,000 59,984 12,230,733 -	Net Income (Loss) of the Investee Company for the Period (3,979) 11,857 38,863 (23,957) 251,692 25,396 (19,191) (10,503) (13,262) 89,513 40,902 (4,171) 136,317 (150,303) (33,940) (315,688) 118,166 (80,981) 4,324 (180,468) -	Investment Income (Loss) Recognized for the Period (3,979) 11,857 38,863 (23,957) 251,692 25,396 (19,191) (10,503) (13,262) 89,513 40,902 (4,171) 136,317 (150,303) (33,940) (315,688) 118,166 (80,981) 4,324 (152,797) -	Remarks
				End of the Current Period 17,527 28,795 175,273 41,780 532,973 17,758 502,700 - 171,696 25,961 344,563 602,224 18,959 817,803 459,070 536,550 599,087 894 1,130 6,560,849 -	End of the Prior Year 17,527 28,795 175,273 41,780 532,973 17,758 502,700 - 171,696 25,961 344,563 602,224 18,959 819,212 459,070 536,550 599,087 894 2,940 6,769,374 -	Number of Shares 250,000 5,000 30,400,000 25,000 8,600,000 415,950 11,318,887 12,000,000 1,506,000 34,180,000 2,946 25,000 640,735 53,000 784,478 4,167,000 100,000 25,000 59,984 12,230,733 -	Ratio % 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 84.67% 0.00%	Carrying Amount (6,288) 15,823 99,004 (29,232) 657,968 186,374 (14,566) (79,594) 456,656 414,450 854,818 181,425 8,290 906,245 202,412 177,693 624,799 54,153 97 4,025,108 -

Note 1: Calculated based on the financial statements of the investee company for the same period audited by the CPA and the shareholding ratio of the investing company.

Note 2: The investment income (loss) recognized for the period includes the amortization of the difference between the investment cost and equity.

Note 3: Kontron AG, Austria originally held 100% direct ownership of Kontron S&T AG, Germany. Due to an organizational restructuring, it now indirectly holds Kontron S&T AG, Germany through the establishment of Kontron Beteijigungs GmbH.

Note 4: The original investment amount in the information about the investee company is translated at the spot exchange rate at the end of the period of the Bank of Taiwan.

113

ENNOCONN CORPORATION AND ITS SUBSIDIARIES INFORMATION ON INVESTMENT IN MAINLAND CHINA For the Nine Months Ended September 30, 2025

Table 8.

(1) Name, major businesses, and related information about investees in mainland China:

NT$ thousand

Name of Investee Company in Mainland China	Main Business Activities	Paid-in Capital	Method of Investment	The Cumulative Outward Investment Amount from Taiwan at the Beginning of This Period	Investment Amount Exported or Recovered This Period	Investment Amount Exported or Recovered This Period	The Cumulative Outward Investment Amount from Taiwan at the Ending of This Period	Net Income (Loss) of the Investee Company for the Current Period	Shareholding Percentage Held Directly or Indirectly by the Company	Highest Shareholding or Investment Position during the Period	Investment Income (Loss) Recognized for the Current Period	Carrying Amount of the Investment at the End of the Period	Investment Income Remitted Back as of the End of the Period
					Remittance	Recovery
Nanjing Asiatek Inc. Ennoconn (Foshan) Investment Co., Ltd. Ennoconn (Suzhou) Technology Co., Ltd. Ennoconn (Kunshan) Technology Co., Ltd. Ennoconn Investment Co., Ltd. Suzhou Huake Visual Technology Co., Ltd. Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. Jiangsu Heguangshidu Intelligent Equipment Co., Ltd. Zhongsheng Huachi New Energy (Suzhou) Co., Ltd. Ennovanz (Suzhou) Technology Co., Ltd. Kunshan Huaju Trading Co., Ltd. Suzhou HuaShiDa Intelligent Technology Co., Ltd. Beijing Caswell Ltd. Highaim Technology Inc. Kunshan Liding Intelligent Equipment Co., Ltd. Goldtek Technology (Shenzhen) Co., Ltd.	Engaging in research, development, and sales of software and hardware products, as well as providing installation, debugging, and technical consulting services. Share capital and funds investment R&D, production, and sales of industrial computers Intelligent technology development and hardware sales Investment and financing services R&D and consulting Charging pile Material handling equipment R&D and consulting Intelligent technology development Intelligent technology development Manufacture of intelligence vehicle equipment Production and sales of network communication products Design, research and development, and production of various molds, servers, and communication equipment Rental, sales and after-sales service of intelligent and machinery equipment and its accessories R&D, wholesale, processing, and related supporting operations for electronic products, smart home security systems, and equipment	91,350 473,992 1,842,225 16,378 213,500 15,372 18,148 54,238 4,270 22,204 - 3,045 115,691 609,000 4,270 791,570	(2) (3) (2) (3) (3) (3) (3) (3) (3) (3) (3) (2) (2) (2) (3) (2)	31,730 296,767 913,500 - 609,000 - - - - - - - 94,867 455,261 - 395,785	- - - - - - - - - - - - - - - 395,785	- - - - - - - - - - - - - - - -	31,730 296,767 913,500 - 609,000 - - - - - - - 94,867 455,261 - 791,570	(3,577) (9,835) 68,456 1,612 (4,062) (7,469) (6,373) 3,170 4 (1,651) - (36) (41,252) 145,634 - (94,075)	100.00% 100.00% 100.00% 70.00% 100.00% 32.00% 40.00% 52.00% 99.00% 52.00% 100.00% 100.00% 26.65% 67.65% 67.65% 56.74%	100.00% 100.00% 100.00% 70.00% 100.00% 32.00% 40.00% 52.00% 99.00% 52.00% 100.00% 100.00% 26.65% 67.65% 67.65% 56.74%	(3,577) (9,835) 93,980 1,128 (4,062) (2,390) (2,549) 1,648 4 (859) - (36) (10,994) 98,521 - (53,381)	193,879 480,046 1,847,237 10,980 177,839 - 8,251 38,749 4,231 10,697 - 3,030 36,555 598,389 5,137 90,424	- - - - - - - - - - - - - - - -
Techno Precision	Stamping/Assembly	89,999	(2)	-	-	-	-	(3,898)	22.87%	22.87%	(891)	(23,864)	-

114

Name of Investee Company in Mainland China	Main Business Activities	Paid-in Capital	Method of Investment	The Cumulative Outward Investment Amount from Taiwan at the Beginning of This Period	Investment Amount Exported or Recovered This Period	Investment Amount Exported or Recovered This Period	The Cumulative Outward Investment Amount from Taiwan at the Ending of This Period	Net Income (Loss) of the Investee Company for the Current Period	Shareholding Percentage Held Directly or Indirectly by the Company	Highest Shareholding or Investment Position during the Period	Investment Income (Loss) Recognized for the Current Period	Carrying Amount of the Investment at the End of the Period	Investment Income Remitted Back as of the End of the Period
					Remittance	Recovery
(Shenzhen) Co., Ltd. T-Paragon Metal (Shenzhen) Co., Ltd. MIC-Tech (Wuxi) Co., Ltd. Mic-Tech (Shanghai) Corp. Shanghai Maohua Electronics Engineering Co., Ltd. Mic-Tech Electronics Engineering Corp. Mic-Tech China Trading (Shanghai) Co., Ltd. Macrotec Technology (Shanghai) Co., Ltd. Fortune International Corporation	Zinc/aluminum alloy die casting Production and sales of semiconductor devices, intelligent warehousing equipment, lighting fixtures, masks and labor protection products Sales, commission agency, import and export of semiconductor industry and other industries' equipment, consumables, chemicals, parts and components, and other related supporting businesses; equipment installation and maintenance services; bonded area trade agency and business consulting services Regeneration of exhaust drums, design, installation, commissioning and technical services for piping systems and related facilities used in the semiconductor manufacturing industry; equipment repair for semiconductor manufacturing industry Mechanical and electrical installation construction, professional decorative construction contracting, professional intelligent building construction contracting, professional electronic construction professional contracting and related technical services and technical consulting. Wholesale, commission agency, import and export, installation, maintenance and other related supporting businesses of chemical products, semiconductor and solar equipment consumables, machinery equipment and accessories; bonded area trade agency and business consulting services Wholesale, commission agency, import and export, and related supporting businesses of electronic products, instruments and meters, metal products, and electromechanical equipment; international trade, re-export trade, bonded area enterprise trade, and intra- area trade agency R&D, design, manufacturing, sales, installation, maintenance and technical services related to equipment and materials for semiconductors; supply chain and property management services; accommodation services for park management; venue rental, conference, exhibition, warehousing services	19,565 776,348 250,897 18,267 536,410 45,668 29,133 54,801	(2) (2) (2) (2) (2) (2) (2) (2)	- 624,123 15,223 18,358 259,391 45,668 9,156 15,223	- - - - - - -	- - - - - - -	- 624,123 15,223 18,358 259,391 45,668 9,156 15,223	(754) (30,927) 189,685 6,266 148,064 200,934 1,374 (9,984)	11.43% 38.29% 38.29% 33.31% 38.29% 38.29% 12.03% 10.64%	11.43% 38.29% 38.29% 33.31% 38.29% 38.29% 12.03% 10.64%	(86) (11,842) 72,631 2,087 56,694 76,938 165 (1,062)	19,687 7,299 209,148 10,512 136,159 132,199 (438) 1,228	- - 420,714 - 375,306 93,607 -
Comlab Beijing Radio	Software and Solutions	63,313	(2)	-	-	-	-	(4,593)	13.23%	13.23%	(1,321)	-	-

115

Name of Investee Company in Mainland China	Main Business Activities	Paid-in Capital	Method of Investment	The Cumulative Outward Investment Amount from Taiwan at the Beginning of This Period	Investment Exported or This Pe	Amount Recovered riod	The Cumulative Outward Investment Amount from Taiwan at the Ending of This Period	Net Income (Loss) of the Investee Company for the Current Period	Shareholding Percentage Held Directly or Indirectly by the Company	Highest Shareholding or Investment Position during the Period	Investment Income (Loss) Recognized for the Current Period	Carrying Amount of the Investment at the End of the Period	Investment Income Remitted Back as of the End of the Period
					Remittance	Recovery
Frequency Technology co. ltd. Kontron Technology Beijing Co. Ltd. Kontron Asia Embedded DesignSdn	Sales channel and Support Sales channel and Support	32,846 -	(2) (2)	- -	- -	- -	- -	(49,432) (463)	28.76% 0.00%	28.76% 28.76%	(14,217) (133)	114,205 -	- -

(2) Investment limit in mainland China:

Company Name	Accumulated amount of remittance from Taiwan to Mainland China as of the end of the period	Approved investment amount by the Investment Commission of the Ministry of Economic Affairs	Ceiling on investments in Mainland China imposed by the Investment Commission of the Ministry of Economic Affairs
Ennoconn Corporation Goldtek Technology Co., Ltd. CASwell, Inc. Ennoconn International Investment Co., Ltd. Marketech International Corp.	1,850,997 1,104,936 94,867 330,177 1,193,140	3,904,295 1,104,936 94,867 543,973 2,336,982	14,779,167 1,038,433 2,093,087 6,190,843 9,152,711

Note 1: Investment methods are classified into the following three categories, just indicate the category:
(1) Directly invest in a company in Mainland China.
(2) Invest in Mainland China through a company in a third region (please specify the name of the company in the third region).
(3) Others.
Note 2: In the "Investment income (loss) recognized for the current period" column:
(1) It should be indicated if the investee is still in the incorporation stage and has not yet generated any profit or loss.
(2) Indicate the basis for investment income (loss) recognition, which should be one of the following three categories:
- A. The financial statements that are audited and attested by an international accounting firm which has a cooperative relationship with an accounting firm in R.O.C.
- B. The financial statements that are audited and attested by the parent company's CPA in Taiwan.
- C. Others

Note 3: The exchange rate is based on the spot average exchange rate of the Bank of Taiwan on June 30, 2025.

Note 4: They are non-significant associates, and their unaudited financial statements do not result in material impact.

116

AI assistant

ENNOCONN — Interim / Quarterly Report 2025

52557_rns_2026-04-29_86299822-00c9-45bc-980f-d99548fa5bf1.pdf

ENNOCONN CORPORATION AND ITS SUBSIDIARIES

Consolidated Financial Statements and Independent Auditors' Review Report

Notice to Reader

TABLE OF CONTENTS

Independent Auditors' Review Report

Preface

Scope

Basis for Conclusions

Qualified Opinion

Matters for Emphasis

Notice to Reader

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED BALANCE SHEET

September 30, 2025, December 31 and September 30, 2024

Unit: NT$ thousand

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Nine Months Ended September 30, 2025 and 2024

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Nine Months Ended September 30, 2025 and 2024

Unit: NT$ thousand

Managerial Officer: Neng-Chi Tsai

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS Nine Months Ended September 30, 2025 and 2024

ENNOCONN CORPORATION AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS (Continued) Nine Months Ended September 30, 2025 and 2024

ENNOCONN CORPORATION AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Nine Months Ended September 30, 2025 and 2024 (Unless otherwise specified, all amounts are in NT$ thousand)

1. Formation History

2. Financial Statements Approval Dates and Procedures

3. Adoption of Newly Issued and Revised Regulations and Interpretations

4. Summary of Significant Accounting Policies

(1) Statement Of Compliance

(3) Employee Benefits

(5) Business Combinations

5. Significant Accounting Judgments, Estimates and Major Sources of Estimation Uncertainty

Disposition of Computer Module Business

6. Explanation of Significant Accounts

Forward Foreign Exchange Contracts:

Not Past Due

Not Past Due

(8) Business Combinations

c. Goodwill

c. Goodwill

(10) Loss of Control Over a Subsidiary

a. Consideration Received:

c. Disposal of Subsidiary Losses:

a. Consideration Received:

b. Loss of Control over Assets and Liabilities:

c. Disposal of Subsidiary Losses:

d. Net Cash Outflow from Disposal of Subsidiaries:

b. Consolidated Financial Information of Kontron AG and its Subsidiaries

(12) Property, Plant, and Equipment

(13) Intangible Assets

a. Indefinite-lived Intangible Assets

b. Goodwill Impairment Testing

c. Guarantees

(14) Right-of-Use Assets

(15) Other Current Assets and Other Non-Current Assets

(18) Corporate Bonds Payable

(h) Redemption Rights:

(19) Lease Liabilities

(20) Provision for Liabilities

(21) Employee Benefits

a. Defined Benefit Plan

b. Defined Contribution Plans

(22) Income Tax

a. Income Tax Expense

b. Income Tax Assessments

c.

(23) Capital and Other Equity

b. Capital Surplus

(c) Earnings Distribution

d. Other Equity (Net of Tax) and Non-Controlling Interests

Ennoconn Corporation and its Subsidiaries Notes to Consolidated Financial Statements

(Continued)

(24) Earnings per Share

a. Basic earnings per share

b. Diluted earnings per share

(b) Weighted average outstanding common stocks

(c) Diluted earnings per share

(25) Contract Revenue

a. Revenue Details

b. Balance of Contracts

ENNOCONN Interim / Quarterly Report 2025