ENNOSTAR — Audit Report / Information 2021

Dec 30, 2021

ENNOSTAR INC.

PARENT COMPANY ONLY FINANCIAL

STATEMENTS AND INDEPENDENT AUDITORS’

REPORT DECEMBER 31, 2021

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For the convenience of readers and for information purpose only, the auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese-language auditors’ report and financial statements shall prevail.

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INDEPENDENT AUDITORS’ REPORT

PWCR 21000271

To the Board of Directors and Shareholders of ENNOSTAR Inc.

Opinion

We have audited the accompanying parent company only balance sheet of ENNOSTAR Inc. (the “Company’’)as at December 31, 2021, and the related parent company only statements of comprehensive income, of changes in equity and of cash flows for the period from January 6, 2021(date of establishment) to December 31, 2021, and notes to the parent company only financial statements, including a summary of significant accounting policies.

In our opinion, based on our audits and the reports of other independent auditors, as described in the other matters section of our report, the accompanying parent company only financial statements present fairly, in all material respects, the parent company only financial position of the Company as at December 31, 2021, and its parent company only financial performance and its parent company only cash flows for the period from January 6, 2021 to December 31, 2021 in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” and the International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SIC Interpretations as endorsed by the Financial Supervisory Commission.

Basis for opinion

We conducted our audit in accordance with the “Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Auditors” and generally accepted auditing standards in the Republic of China. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the parent company only Financial Statements section of our report. We are independent of the Company in accordance with the Norm of Professional Ethics for Certified Public Auditors in the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with the these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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Key audit matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the parent company only financial statements of the current period. These matters were addressed in the context of our audit of the parent company only financial statements as a whole and, in forming our opinion thereon, we do not provide a separate opinion on these matters.

The key audit matters in relation to the parent company only financial statements for the year ended December 31, 2021 are outlined as follows:

Assessment of business combination

Description

ENNOSTAR Inc. acquired a 100% equity interest in Lextar Electronics Corporation by exchanging 0.275 common share of ENNOSTAR Inc. into 1 common share of Lextar Electronics Corporation in accordance with the Enterprise Merger and Acquisition Act and other related regulations on January 6, 2021 (the effective date for the merger). The allocation of acquisition price for the merger was based on the allocation report issued by the external appraiser. The identifiable assets acquired and liabilities assumed in the business combination was measured and allocated in the business combination.

As the assumptions of the acquisition price allocation in the business combination involves management’s estimates, and are significant to the financial statements, we consider the business combination a key audit matter.

How our audit addressed the matter

We performed the following audit procedures on the key audit matter mentioned above:

1. Inquired and evaluated the professional ability, qualifications and objectiveness of the independent appraisal expert appointed by the management.

2. Evaluated the reasonableness of the assumptions for allocation of the acquisition price and appointed our financial advisory experts to assist in the process of evaluating the acquisition price report (including the valuation models and the parameters adopted by the Group, identifiable intangible assets and estimated economic benefits life). Verified the accuracy of the calculations of the valuation model.

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1. Obtained the accounting entries of business combination and ensured the assets acquired and liabilities assumed in the business combination were recognised in accordance with the abovementioned price allocation report and the related information was fully disclosed in the notes to the financial statements.

Investments accounted for using the equity method-evaluation of inventories

Description

The subsidiaries of the Company is primarily engaged in manufacturing and sales of LED wafers, chips, packages and models. Due to rapid technological developments, short product lifespans and frequent fluctuations of market prices, the risk of decline in market value and obsolescence for inventories is high. The subsidiaries of the Company evaluates net realized values for inventories which aged over a specific period of time and specific obsolete inventories in order to provide allowance for valuation loss. Since the identification of the above obsolete inventories and their respective net realizable values are subject to management’s judgment, it was identified as one of the key audit matters.

How our audit addressed the matter

Our key audit procedures performed in respect of the above included the following:

1. Obtained an understanding of the Company and subsidiaries’s operations and the nature of its industry and interviewed with management to understand the probability of future sales for those out-of-date inventories and to evaluate the reasonableness of allowance for valuation loss.

2. Obtained and validated the accuracy of the detailed listings of inventories aged over a specific period of time and specific obsolete inventories. Validated information of historical sales and discounts for those obsolete inventories to assess the reasonableness of policies in providing allowance for inventory valuation loss.

Other matter – Audit by Other Independent Auditors

We did not audit the 2021 financial statements of certain equity investments accounted for under the equity method. Those financial statements were audited by other independent auditors, whose reports thereon were furnished to us, and our opinion expressed herein, insofar as it relates to the amounts included in the parent company only financial statements and certain information disclosed in Note 13 relative to these investments, was based solely on the reports of the other independent auditors. These equity investments amounted to NT$1,320,489 thousand, representing 2.50% of the parent company only total assets as of December 31, 2021, and their comprehensive loss (including share of loss of

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associates and joint ventures accounted for under equity method and share of other comprehensive income/(loss) of associates and joint ventures accounted for under equity method) amounted to NT$1,315 thousand, representing 0.06% of the parent company only comprehensive gain for the period then ended.

Responsibilities of management and those charged with governance for the parent company only financial statements

Management is responsible for the preparation and fair presentation of the parent company only financial statements in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” and the International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SIC Interpretations as endorsed by the Financial Supervisory Commission, and for such internal control as management determines is necessary to enable the preparation of the parent company only financial statements that are free from material misstatement, whether due to fraud or error.

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

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

Auditor’s responsibilities for the audit of the parent company only financial statements

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

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

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

2. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.

3. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

4. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the parent company only financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

5. Evaluate the overall presentation, structure and content of the parent company only financial statements, including the disclosures, and whether the parent company only financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

6. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Company to express an opinion on the parent company only financial statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinion.

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

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

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

Li, Tien-Yi[Chou, Chien-Hung ]

For and on Behalf of PricewaterhouseCoopers, Taiwan February 24, 2022

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The accompanying parent company only financial statements are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of such financial statements may differ from those generally accepted in countries and jurisdictions other than the Republic of China. Accordingly, the accompanying parent company only financial statements and independent auditors’ report are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice.

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ENNOSTAR INC.

PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

Assets	December31,2021 Notes AMOUNT % 6(1) $ 43,752 - 10 - 7 59,564 - 2,499 - 105,825 - 6(2) 52,707,404 100 6(3) 10,157 - 408 - 52,717,969 100 $ 52,823,794 100 $ 150,000 - 304,026 1 7 46,725 - 788 - 501,539 1 10 - 501,549 1 6(4) 6,852,514 13 6(5) 43,830,638 83 6(6) 2,169,446 4 6(7) ( 235,543) - 6(4) ( 294,810) ( 1 ) 52,322,245 99 $ 52,823,794 100
Current assets 1100 Cash and cash equivalents 1200 Other receivables 1210 Other receivables - related parties 1410 Prepayments 11XX Current Assets Non-current assets 1550 Investments accounted for under equity method 1600 Property, plant and equipment 1900 Other non-current assets 15XX Non-current assets 1XXX Total assets Liabilities and Equity
Current liabilities 2100 Short-term borrowings 2200 Other payables 2220 Other payables to related parties 2300 Other current liabilities 21XX Current Liabilities Non-current liabilities 2600 Other non-current liabilities 2XXX Total Liabilities Equity Share capital 3110 Share capital - common stock Capital surplus 3200 Capital surplus Retained earnings 3350 Unappropriated retained earnings Other equity interest 3400 Other equity interest 3500 Treasury stocks 3XXX Total equity 3X2X Total liabilities and equity

The accompanying notes are an integral part of these parent company only financial statements.

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ENNOSTAR INC.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE PERIOD FROM JANUARY 6, 2021(DATE OF ESTABLISHMENT) TO DECEMBER 31, 2021 (Expressed in thousands of New Taiwan dollars, except earnings per share amounts)

Items

Period from January 6, 2021 to December 31, 2021 Notes AMOUNT % $ 2,417,618 100 ( 235,213)( 10) 2,182,405 90 2,182,405 90 2,182,405 90 27 - 241 - ( 2,976) - ( 1,348) - ( 4,056) - 2,178,349 90 6(10) - - $ 2,178,349 90 $ 285,081 12 6(10) ( 122,992)( 5) 162,089 7 ( 210,366) ( 9 ) 6(10) ( 194,616)( 8) ( 404,982)( 17) ($ 242,893)( 10) $ 1,935,456 80 $ 3.21 $ 3.20

4000 Sales revenue 5000 Operating costs 5900 Operating margin 5950 Net operating margin 6900 Operating profit Non-operating income and expenses 7100 Interest income 7010 Other income 7020 Other gains and losses 7050 Finance costs 7000 Total non-operating income and expenses 7900 Profit before income tax 7950 Income tax expense 8200 Profit for the period Other comprehensive income Components of other comprehensive income that will not be reclassified to profit or loss 8330 Share of other comprehensive income of subsidiaries, associates and joint ventures accounted for using equity method, components of other comprehensive income that will not be reclassified to profit or loss 8349 Income tax related to components of other comprehensive income that will not be reclassified to profit or loss 8310 Components of other comprehensive income that will not be reclassified to profit or loss Components of other comprehensive income that will be reclassified to profit or loss 8380 Share of other comprehensive income of subsidiaries, associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss 8399 Income tax related to components of other comprehensive income that will be reclassified to profit or loss 8360 Components of other comprehensive loss that will be reclassified to profit or loss 8300 Other comprehensive loss 8500 Total comprehensive income Earnings per share 9750 Total basic earnings per share 9850 Total diluted earnings per share

The accompanying notes are an integral part of these parent company only financial statements.

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ENNOSTAR INC.

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY FOR THE PERIOD FROM JANUARY 6, 2021(DATE OF ESTABLISHMENT) TO DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

2021 January 6 (Date of establishment) Issuance of ordinary shares under business combination Profit for the period Other comprehensive income(loss) for the period Total comprehensive income(loss) Expiration of restricted employee stock Distribution to subsidiaries' employee compensation Proceeds from treasury shares transferred to employees Difference between consideration and carrying amount of subsidiaries acquired and disposed Net change in equity of associates and joint ventures Changes in ownership interests in subsidiaries accounted for using equity method Proceeds from disposal of financial assets at fair value through other comprehensive income Shares of the parent company held by subsidiaries transferred to treasury shares December 31	Notes		Share capital - common stock		capital surplus	Unappropriated retained earnings		Other equity interest	Other equity interest	Other equity interest		Treasury stocks		Total equity
								Financial statements translation differences of foreign operations	Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income
	6(6) 6(7) 6(4)(5) 6(5) 6(5) 6(5)(7) 6(5) 6(5) 6(6)(7) 6(5)	$6,859,527 - - - ( 7,013 ) - - - - - - - $ 6,852,514		$42,957,636 - - - 7,013 195,791 115,823 ( 7,754 ) ( 12,617 ) 574,746 - - $ 43,830,638		$ - 2,178,349 71 2,178,420 - - - - - - ( 8,974 ) - $ 2,169,446	$ - - ( 404,982 ) ( 404,982 ) - - - ( 1,553 ) - - - - ($ 406,535 )			$ - - 162,018 162,018 - - - - - - 8,974 - $ 170,992	$ - - - - - - - - - - - ( 294,810 ) ($ 294,810 )		$49,817,163 2,178,349 ( 242,893 ) 1,935,456 - 195,791 115,823 ( 9,307 ) ( 12,617 ) 574,746 - ( 294,810 ) $ 52,322,245

The accompanying notes are an integral part of these parent company only financial statements.

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ENNOSTAR INC.

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE PERIOD FROM JANUARY 6, 2021(DATE OF ESTABLISHMENT) TO DECEMBER 31, 2021 (Expressed in thousands of New Taiwan dollars)

CASH FLOWS FROM OPERATING ACTIVITIES Profit before tax Adjustments Adjustments to reconcile profit (loss) Depreciation Interest expense Interest income Dividend revenue Share of profit of associates and joint ventures accounted for under the equity method Distribution of compensation to employees Changes in operating assets and liabilities Changes in operating assets Other receivables Other receivables-related parties Prepayments Changes in operating liabilities Other payables Other payables-related parties Other current liabilities Cash inflow generated from operations Dividend received Interest received Interest paid Net cash flows from operating activities CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of investments accounted for under the equity method Acquisition of property, plant and equipment Increase in refundable deposits Net cash flows used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES Increase in short-term loans Increase in guarantee deposits received Net cash flows from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year

Period from January 6, 2021 Notes to December 31,2021 $ 2,178,349 6(7) 71 1,348 ( 143 ) ( 6,701 ) ( 2,191,207 ) 195,791 ( 10 ) ( 59,564 ) ( 2,499 ) 294,025 46,725 788 456,973 1,806,701 143 ( 1,348 ) 2,262,469 ( 2,368,092 ) 6(11) ( 227 ) ( 408 ) ( 2,368,727 ) 150,000 10 150,010 43,752 - $ 43,752

The accompanying notes are an integral part of these parent company only financial statements.

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ENNOSTAR INC.

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS FOR THE PERIOD FROM JANUARY 6, 2021 (DATE OF ESTABLISHMENT) TO DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars, except as otherwise indicated)

1. HISTORY AND ORGANIZATION

Ennostar Inc. (the “Company”) was incorporated on January 6, 2021. The Company’s share have been traded on the Taiwan Stock Exchange in the Republic of China since the date of its incorporation. The share exchange transaction, wherein the Company was established by Epistar Corporation ( “Epistar”) and acquired all issued and outstanding ordinary shares of Epistar and Lextar Electronics Corporation (“ Lextar”) by way of share exchange, has been approved both at Epistar’s board meeting on June 18, 2020 and special shareholders’ meeting on August 7, 2020. The share exchange was conducted at an exchange ratio of 1 ordinary share of Epistar and Lextar for 0.5 and 0.275 ordinary share of the Company respectively. As a result, Epistar and Lextar became wholly-owned subsidiaries of the Company on January 6, 2021, and both of Epistar’s and Lextar’s ordinary shares have been delisted while the ordinary shares of the Company were listed starting from the same date under the symbol “3714”. The Company was mainly engaged in the management of investee business.

2. THE DATE OF AUTHORIZATION FOR ISSUANCE OF THE PARENT COMPANY ONLY FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORIZATION

These parent company only financial statements were authorized for issuance by the Board of Directors on February 24, 2022.

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(1) Effect of the adoption of new issuances of or amendments to International Financial Reporting Standards (“IFRS”) as endorsed by the Financial Supervisory Commission (“FSC”)

Effective date by International Accounting New Standards, Interpretations and Amendments Standards Board Amendments to IFRS 4, ‘Extension of the temporary exemption from January 1, 2021 applying IFRS 9’ Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, ‘Interest January 1, 2021 Rate Benchmark Reform— Phase 2’ Amendment to IFRS 16, ‘Covid-19-related rent concessions beyond 30 April 1, 2021(Note) June, 2021’

Note ： Earlier application from January 1, 2021 is allowed by FSC. The above standards and interpretations have no significant impact to the Company’s financial condition and financial performance based on the Company’s assessment. (2) Effect of new issuances of or amendments to IFRSs as endorsed by the FSC but not yet adopted by the Company

New standards, interpretations and amendments endorsed by the FSC effective from 2022 are as follows:

Effective date by International Accounting New Standards, Interpretations and Amendments Standards Board Amendments to IFRS 3, ‘Reference to the conceptual framework’ January 1, 2022

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	Effective date by
	International Accounting
New Standards, Interpretations and Amendments	Standards Board
Amendments to IAS 16, ‘Property, plant and equipment:	January 1, 2022
proceeds before intended use’
Amendments to IAS 37, ‘Onerous contracts—	January 1, 2022
cost of fulfilling a contract’
Annual improvements to IFRS Standards 2018–2020	January 1, 2022
The above standards and interpretations have no significant impact to	the Company’s financial
condition and financial performance based on the Company’s assessment.

(3) IFRSs issued by IASB but not yet endorsed by the FSC

New standards, interpretations and amendments issued by IASB but not yet included in the IFRSs as endorsed by the FSC are as follows:

endorsed by the FSC are as follows:
New Standards,Interpretations and Amendments	Effective date by International Accounting Standards Board
Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets between an investor and its associate or joint venture’ IFRS 17, ‘Insurance contracts’ Amendments to IFRS 17, 'Insurance contracts' Amendment to IFRS 17, 'Initial application of IFRS 17 and IFRS 9 – comparative information' Amendments to IAS 1, ‘Classification of liabilities as current or non-current’ Amendments to IAS 1, ‘Disclosure of accounting policies’ Amendments to IAS 8, ‘Definition of accounting estimates’ Amendments to IAS 12, ‘Deferred tax related to assets and liabilities arising from a single transaction’	To be determined by International Accounting Standards Board January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2023

The above standards and interpretations have no significant impact to the Company’s financial condition and financial performance based on the Company’s assessment.

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these parent company only financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

(1) Compliance statement

The parent company only financial statements of the Company have been prepared in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers”.

• (2) Basis of preparation

• A. Except for the following items, these parent company only financial statements have been prepared under the historical cost convention:

  • (a) Financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss.

  • (b) Financial assets at fair value through other comprehensive income.

  • (c) Defined benefit liabilities recognized based on the net amount of pension fund assets less present value of defined benefit obligation.

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• B. The preparation of financial statements in compliance with International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SIC Interpretations as endorsed by the FSC (collectively referred herein as the “IFRSs”) requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the parent company only financial statements are disclosed in Note 5.

• (3) Foreign currency translation

• Items included in the financial statements of each of the Company’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The parent company only financial statements are presented in New Taiwan dollars, which is the Company’s functional currency.

• Foreign currency transactions and balances

• A. Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise.

• B. Monetary assets and liabilities denominated in foreign currencies at the period end are retranslated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation at the balance sheet date are recognized in profit or loss.

• C. Non-monetary assets and liabilities denominated in foreign currencies held at fair value through profit or loss are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognized in profit or loss as part of the fair value gain or loss. Nonmonetary assets and liabilities denominated in foreign currencies held at fair value through other comprehensive income are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognized in other comprehensive income. However, nonmonetary assets and liabilities denominated in foreign currencies that are not measured at fair value are translated using the historical exchange rates at the dates of the initial transactions.

• D. All other foreign exchange gains and losses based on the nature of those transactions are presented in the statement of comprehensive income within “other gains and losses”.

• (4) Classification of current and non-current items

• A. Assets that meet one of the following criteria are classified as current assets; otherwise they are classified as non-current assets:

  • (a) Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle;

  • (b) Assets held mainly for trading purposes;

  • (c) Assets that are expected to be realized within twelve months from the balance sheet date;

  • (d) Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to pay off liabilities more than twelve months after the balance sheet date.

• B. Liabilities that meet one of the following criteria are classified as current liabilities; otherwise they are classified as non-current liabilities:

  • (a) Liabilities that are expected to be settled within the normal operating cycle;

  • (b) Liabilities arising mainly from trading activities;

  • (c) Liabilities that are to be settled within twelve months from the balance sheet date;

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• (d) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.

• (5) Cash equivalents

Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitments in operations are classified as cash equivalents.

• (6) Derecognition of financial assets

The Company derecognizes a financial asset when one of the following conditions is met:

• A. The contractual rights to receive cash flows from the financial asset expire.

• B. The contractual rights to receive cash flows from the financial assets have been transferred and the Company has transferred substantially all risks and rewards of ownership of the financial assets.

• C. The Company neither retains nor transfers substantially all risks and rewards of ownership of the financial asset; however, it has not retained control of the financial asset.

• (7) Investments accounted for using the equity method/ subsidiaries and assoaciates

• A. Subsidiaries are all entities (including structured entities) controlled by the Company. The Company controls an entity when the Company is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.

• B. Inter-company transactions, balances and unrealised gains or losses on transactions between companies within the Company are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Company.

• C. The Company’s share of its associates’ post-acquisition profits or losses is recognised in profit or loss, and its share of post-acquisition movements in other comprehensive income is recognised in other comprehensive income. When the Company’s share of losses in a subsidiary equals or exceeds its interest in the subsidiary, the Company continues to recognise losses proportionate to its ownership.

• D. Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary (transactions with non-controlling interests) are accounted for as equity transactions, i.e. transactions with owners in their capacity as owners. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity.

• E. When the Company loses control of a subsidiary, the Company remeasures any investment retained in the former subsidiary at its fair value. That fair value is regarded as the fair value on initial recognition of a financial asset or the cost on initial recognition of the associate or joint venture. Any difference between fair value and carrying amount is recognised in profit or loss. All amounts previously recognised in other comprehensive income in relation to the subsidiary are reclassified to profit or loss on the same basis as would be required if the related assets or liabilities were disposed of. That is, when the Company loses control of a subsidiary, all gains or losses previously recognised in other comprehensive income in relation to the subsidiary should be reclassified from equity to profit or loss, if such gains or losses would be reclassified to profit or loss when the related assets or liabilities are disposed of.

• F. Associates are all entities over which the Company has significant influence but no control. In general, it is presumed that the investor has significant influence, if an investor holds, directly or indirectly 20 percent or more of the voting power of the investee. Investments in associates are accounted for using the equity method and are initially recognized at cost.

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• G. The Company’s share of its associates’ post-acquisition profits or losses is recognized in profit or loss, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income. When the Company’s share of losses in an associate equals or exceeds its interest in the associate, including any other unsecured receivables, the Company does not recognize further losses, unless it has incurred legal or constructive obligations or made payments on behalf of the associate.

• H. When changes in an associate’s equity that are not recognized in profit or loss or other comprehensive income of the associate and such changes does not affect the Company’s ownership percentage of the associate, the Company recognizes change in ownership interests in the associate in ‘capital surplus’ in proportion to its ownership.

• I. Unrealized gains on transactions between the Company and its associates are eliminated to the extent of the Company’s interest in the associates. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been adjusted where necessary to ensure consistency with the policies adopted by the Company.

• J. When the Company disposes its investment in an associate, if it loses significant influence over this associate, the amounts previously recognized in other comprehensive income in relation to the associate, are reclassified to profit or loss, on the same basis as would be required if the relevant assets or liabilities were disposed of. If it still retains significant influence over this associate, then the amounts previously recognized in other comprehensive income in relation to the associate are reclassified to profit or loss proportionately in accordance with the aforementioned approach.

• K. Pursuant to the “Regulations Governing the Preparation of Financial Reports by Securities Issuers,” profit (loss) of the current period and other comprehensive income in the parent company only financial statements shall equal to the amount attributable to owners of the parent in the financial statements prepared with basis for consolidation. Owners’ equity in the parent company only financial statements shall equal to equity attributable to owners of the parent in the financial statements prepared with basis for consolidation.

• (8) Property, plant and equipment

• A. Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized.

• B. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred.

• C. Land is not depreciated. Other property, plant and equipment apply cost model and are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately.

• D. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change.

The estimated useful lives of property, plant and equipment are as follows:

Office equipment

Leasehold improvements

• 2 ~ 20 years 3 ~ 15 years

~16~

(9) Impairment of non-financial assets

• A. The Company assesses at each balance sheet date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. Except for goodwill, when the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized.

• B. The recoverable amounts of goodwill and intangible assets that have not yet been available for use are evaluated periodically. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. Impairment loss of goodwill previously recognized in profit or loss shall not be reversed in the following years.

• C. For the purpose of impairment testing, goodwill acquired in a business combination is allocated to each of the cash-generating units, or groups of cash-generating units, that is/are expected to benefit from the synergies of the business combination. Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. Goodwill is monitored at the operating segment level.

(10) Borrowings

• Borrowings comprise of long-term and short-term bank borrowings. Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortized cost; any difference between the proceeds and the redemption value is recognized in profit or loss over the period of the borrowings using the effective interest method.

• (11) Financial liabilities at fair value through profit or loss

• A. Financial liabilities are classified in this category of held for trading if acquired principally for the purpose of repurchasing in the short-term. Derivatives are also categorised as financial liabilities held for trading unless they are designated as hedges.

• B. At initial recognition, the Company measures the financial liabilities at fair value. All related transaction costs are recognised in profit or loss. The Company subsequently measures these financial liabilities at fair value with any gain or loss recognised in profit or loss.

• C. If the credit risk results in fair value changes in financial liabilities designated as at fair value through profit or loss, they are recognised in other comprehensive income in the circumstances other than avoiding accounting mismatch or recognising in profit or loss for loan commitments or financial guarantee contracts.

(12) Derecognition of financial liabilities

A financial liability is derecognised when the obligation specified in the contract is either discharged or cancelled or expires.

(13) Employee benefits

• A. Short-term employee benefits

Short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees in a period and should be recognized as expenses in that period when the employees render service.

• B. Pensions

For defined contribution plans, the contributions are recognized as pension expenses when they are due on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in the future payments.

~17~

• C. Employees’ compensation and directors’ and supervisors’ remuneration

  • Employees’ compensation and directors’ and supervisors’ remuneration are recognized as expenses and liabilities, provided that such recognition is required under legal obligation or constructive obligation and those amounts can be reliably estimated. Any difference between the resolved amounts and the subsequently actual distributed amounts is accounted for as changes in estimates.

• (14) Income tax

• A. The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or items recognized directly in equity, in which cases the tax is recognized in other comprehensive income or equity.

• B. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. An additional tax is levied on the unappropriated retained earnings and is recorded as income tax expense in the year when the stockholders resolve to retain the earnings.

• C. Deferred income tax is recognized, using the balance sheet liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the parent company only financial statements. However, the deferred income tax is not accounted for if it arises from initial recognition of goodwill or of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax is determined using tax rates and laws that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.

• D. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each balance sheet date, unrecognized and recognized deferred income tax assets are reassessed.

• (15) Share capital

• A. Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or stock options are shown in equity as a deduction, net of tax, from the proceeds.

• B. Where the Company repurchases the Company’s equity share capital that has been issued, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company’s equity holders. Where such shares are subsequently reissued, the difference between their book value and any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders.

• (16) Dividends

• Dividends are recorded in the Company’s financial statements in the period in which they are resolved by the Company’s Board of Directors. Cash dividends are recorded as liabilities.

~18~

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY

The preparation of these parent company only financial statements requires management to make critical judgements in applying the Company’s accounting policies and make critical assumptions and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. Such assumptions and estimates have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year; and the related information is addressed below:

• (1) Critical judgments in applying the Company’s accounting policies None.

(2) Critical accounting estimates and assumptions

• Investments accounted for using the equity method-evaluation of inventories

• As inventories are stated at the lower of cost and net realizable value, the subsidiaries of the Company must determine the net realizable value of inventories on balance sheet date using judgements and estimates. Due to the rapid technology innovation, the subsidiaries of the Company evaluates the amounts of obsolete inventories or inventories without market selling value on balance sheet date, and writes down the cost of inventories to the net realizable value. Such an evaluation of inventories is principally based on the demand for the products within the specified period in the future. Therefore, there might be material changes to the evaluation.

As of December 31, 2021, the carrying amount of inventories of the subsidiaries of the Company was $5,688,379.

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

$5,688,379. TAILS OF SIGNIFICANT ACCOUNTS Cash and cash equivalents
Checking accounts and demand deposits Bonds sold under repurchase agreement	December 31, 2021
	23,752 $ 20,000
	43,752 $

The Company transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.

(2) Investments accounted for using the equity method

credit risk, so it expects that the probability of counterparty default is remote. Investments accounted for using the equity method
Subsidiaries: Epistar Corporation Lextar Electronics Corporation Harvestar Investment Corp. Amengine Corporation Calystar Investment Corp. Associates: Tyntek Corporation GCS Holdings, Inc.	December 31,2021
	39,027,656 $ 11,619,154 676,611 8,193 289,866
	51,621,480
	634,214 $ 451,710
	1,085,924
	52,707,404 $

A. Subsidiaries

Information on subsidiaries is provided in Note 4(3) of the 2021 consolidated financial statements.

~19~

B. Associates

The carrying amount of the Company’s interests in all individually immaterial associates and the Company’s share of the operating results are summarized below:

As of December 31, 2021, the carrying amount of the Company’s individually immaterial associates amounted to $1,085,924.

associates amounted to $1,085,924.
		Period from January 6
		to December 31,2021
Gain for the period from	$		346,352
continuing operations
Other comprehensive loss	(		78,537)
Total comprehensive gain	$		267,815

• C. The investment gain from equity method investees for the period from January 6 to December 31, 2021 amounted to $2,191,207.

• D. The other comprehensive gain from equity method investees for the period from January 6 to December 31,2021 amounted to $74,715.

• E. The fair value of the Company’s material associates with quoted market prices is as follows:

	December 31, 2021	December 31, 2021
Tyntek Corporation	$	674,702
GCS Holdings, Inc.		443,275
	$	1,117,977

(3) Property, plant and equipment

Property, plant and equipment Tyntek Corporation GCS Holdings, Inc.					December 31, 2021 674,702 $ 443,275 1,117,977 $	er 31, 2021 674,702 443,275 1,117,977
At January 6, 2021 (date of establishment) Cost Accumulated depreciation and impairment 2021 Opening net book amount at January 6 (date of establishment) Additions Depreciation charge Closing net book amount at December 31 At December 31, 2021 Cost Accumulated depreciation and impairment		Office equipment	Leasehold improvements		Construction in progress and equipment to be inspected Total - $ - $ - - - $ - $ - $ - $ 5,136 10,228 - 71) ( 5,136 $ 10,157 $ 5,136 $ 10,228 $ - 71) ( 5,136 $ 10,157 $	Total
	- $ - $ - - - $ - $ - $ - $ 414 4,678 32) ( 39) ( 382 $ 4,639 $ 414 $ 4,678 $ 32) ( 39) ( 382 $ 4,639 $					- $ -
						- $
						10,157 $

(4) Share capital

• A. As of December 31, 2021, the Company’s authorized capital was $15,000,000, consisting of 1,500,000 thousand shares of ordinary stock (including 50,000 thousand shares reserved for employee stock options), and the paid-in capital was $6,852,514 with a par value of $10 (in dollars) per share. In accordance with Article 31 of Business Mergers and Acquisitions Act, the Company issued new shares in exchange for the stocks of Epistar and Lextrar. The procedure of share exchange was completed on January 6, 2021.

~20~

Movements of the Company’s outstanding ordinary shares are as follows (expressed in thousands of shares):

of shares):
	2021
At January 6 (date of establishment)	-
Issuance of ordinary shares under	678,926
business combination
Proceeds from treasury shares transferred	3,900
to employees
Expiration of restricted employee stock	701) (
At December 31	682,125

• B. Treasury shares

• (a) Reason for share reacquisition and movements in the number of the Company’s treasury shares are as follows:

(Unit: share in thousands/ dollars in thousands)

Reason for reacquisition	At January 6 (date of establishment) Issuance of ordinary shares under business combination 10,365 3,687	Increase 701 -	Decrease (Note) ( 9,784) ( 1,843)	At December 31 1,282 1,844	Book value
Held by subsidiaries Redemption shares held by objecting shareholders					135,163 $ 159,647

Note ： Effect of conversion under joint share conversion agreement.

• (b) Pursuant to the R.O.C. Securities and Exchange Act, the number of shares bought back as treasury share should not exceed 10% of the number of the Company’s issued and outstanding shares and the amount bought back should not exceed the sum of retained earnings, paid-in capital in excess of par value and realised capital surplus.

• (c) Pursuant to the R.O.C. Securities and Exchange Act, treasury shares should not be pledged as collateral and is not entitled to dividends before it is reissued.

• (d) Pursuant to the rules governing share repurchase by the Company, treasury shares should be reissued to the employees within three years from the reacquisition date and shares not reissued within the three-year period are to be retired. Treasury shares to enhance the Company’s credit rating and the stockholders’ equity should be retired within six months of acquisition.

• C. Information of the Company’s shares held by subsidiaries as follows:

Lighting Investment Corporation Book value Fair value Epistar Corporation Book value Fair value	December 31,2021
	1,282 thousand shares
	135,163 $ 98,358 $ 1,844 thousand shares
	159,647 $ 141,396 $

~21~

(5) Capital surplus

Pursuant to the Company Act, capital surplus, including additional paid-in capital in excess of par and donation, shall be exclusively used to cover accumulated deficit or to issue new stock or cash to shareholders in proportion to their ownership when the Company has no accumulated deficit. However, pursuant to the R.O.C. Securities and Exchange Act, capital surplus arising from paid-in capital in excess of par value on issuance of common stock and donations can be capitalized once a year, provided that the Company has no accumulated deficit and the amount to be capitalized does not exceed 10% of the paid-in capital.

not exceed 10% of the paid-in capital.
Retained earnings Treasury share Changes in ownership interests in subsidiaries accounted for Share premium transactions usingequitymethod At January 6, 2021 (date of establishment) Issuance of ordinary shares under business combination 42,957,635 $ - $ - $ Change in net equity of associates and joint ventures accounted for under equity method 62,279) ( - - Difference between consideration and carrying amount of subsidiaries acquired or disposed 7,754) ( - - Changes in ownership interests in subsidiaries accounted for using equity method - 115,823 574,746 Expiration of restricted employee stock 7,013 - - Distribution compensation to employee - - - At December 31, 2021 42,894,615 $ 115,823 $ 574,746 $ At January 6 (date of establishment) Profit for the period Financial assets at fair value through other comprehensive income transferred to investments accounted for using equity method Remeasurement of defined benefit obligations At December 31	Difference between consideration and carrying amount of subsidiaries acquired Change in net equity of associates and joint ventures accounted for under equity or disposed method - $ - $ - 49,663 - - - - - - 195,791 - 195,791 $ 49,663 $ 2021 - $ 2,178,349 8,974) ( 71 2,169,446 $
			- $ 49,663 - - - -
			49,663 $
			2021 - 2,178,349 8,974) 71 2,169,446
		$

(6) Retained earnings

• A. In accordance with the Company’s Articles of Incorporation, 10% of current year’s earnings, after paying all taxes and dues and covering prior years’ losses, shall be appropriated as legal reserve until the total equals the issued share capital. Special reserve shall be appropriated or reversed when needed. The remaining earnings along with the prior years’ accumulated unappropriated earnings are considered as distributable earnings, and shall be retained and appropriated in proportion to the number of shares held by each shareholder accordingly.

• B. The Company appropriates earnings based on the factors such as current and future investment environment, capital needs, domestic and overseas competition and capital budget, along with the consideration of shareholders’ interest and capital adequacy. The appropriation of cash dividends shall not be lower than 10% of the total dividend appropriated to shareholders.

~22~

• C. Except for covering accumulated deficit or issuing new stocks or cash to shareholders in proportion to their share ownership, the legal reserve shall not be used for any other purpose. The use of legal reserve for the issuance of stocks or cash to shareholders in proportion to their share ownership is permitted, provided that the distribution of the reserve is limited to the portion in excess of 25% of the Company’s paid-in capital.

• D. In accordance with the regulations, the Company shall set aside special reserve from the debit balance on other equity items at the balance sheet date before distributing earnings. When debit balance on other equity items is reversed subsequently, the special reserve is reversed accordingly and could be included in the distributable earnings.

• E. The appropriations of 2021 earnings had been resolved at the Board of Directors on February 24, 2022, and distributed a cash dividend of $2 (in dollars) per share.

(7) Other equity items

(7)	Other equity items
(8) (9)	Expenses by nature Employee benefit expenses Unrealizedgain or loss At January 6 (date of establishment) - $ Revaluation - gross 285,303 Revaluation - tax 123,285) ( Difference on carrying amounts of subsidiaries disposed - Disposal of investments in equity instruments designated at fair value through other comprehensive income 8,974 Currency translation –Group - –Tax on Group - At December 31 170,992 $ Employee benefit expenses Depreciation charges on property, plant and equipment Wages and salaries Labor and health insurance expenses Pension costs Other personnel expenses		2021
		Unrealizedgain or loss	Currencytranslation Total - $ - $ - 285,303 - 123,285) ( 1,553) ( 1,553) ( - 8,974 210,366) ( 210,366) ( 194,616) ( 194,616) ( 406,535) ($ 235,543) ($ Period from January 6 to December 31,2021 205,290 $ 71 $ Period from January 6 to December 31, 2021 192,645 $ 6,275 3,444 2,926 205,290 $

• A. According to the Articles of Incorporation of the Company, the Company shall distribute employees’ compensation and directors’ remuneration based on 10%~20% and 2% of the distributable profit of the current period, respectively. If the Company has accumulated deficit, earnings should be reserved to cover losses.

• B. For the period from January 6 to ended December 31, 2021, employees’ compensation and directors’ remuneration were accrued at $244,739 and $24,474, respectively.

~23~

• C. Information about employees’ compensation and directors’ and supervisors’ remuneration of the Company as resolved by the Board of Directors will be posted in the “Market Observation Post System” at the website of the Taiwan Stock Exchange.

• (10) Income tax

• A. Income tax expense

  • (a) Components of income tax expense :

System” at the website of the Taiwan Stock Exchange. ome tax Income tax expense (a) Components of income tax expense :
		Period from January 6
		to December 31,2021
Total current tax	$		-
Total deferred tax			-
Income tax expense	$		-
(b) The income tax relating to components of other comprehensive income is as follows:
		Period from January 6
		to December 31, 2021
Change in fair value of financial assets	$		123,285
at fair value through other
comprehensive income Currency translation differences			191,996
Share of other comprehensive income of			2,620
associates
Remeasurement of defined benefit
obligations	(		293)
Total	$		317,608
Reconciliation between income tax expense and accounting profit
		Period from January 6
		to December 31,2021
Tax calculated based on profit before tax		$	435,670
and statutory tax rate
Expenses disallowed & tax exempt income by tax	(		1,340)
regulation
Temporary differences not recognised as deferred	(		438,239)
tax assets
Effect of loss deductible income tax			3,909
Income tax expense		$	-

• (b) The income tax relating to components of other comprehensive income is as follows:

• B. Reconciliation between income tax expense and accounting profit

• C. Expiration dates of unused tax losses and amounts of unrecognised deferred tax assets are as follows:

follows:
	December 31,2021
Year incurred	Amount filed/ assessed	Unused amount	Unrecognised deferred tax assets	Expiry year
2021	Amount filed	19,547 $	19,547 $	2031

~24~

• D. The amounts of deductible temporary difference that are not recognised as deferred tax assets are as follows:

	D. The amounts of deductible temporary difference that are not recognised as deferred tax assets are as follows:	D. The amounts of deductible temporary difference that are not recognised as deferred tax assets are as follows:	D. The amounts of deductible temporary difference that are not recognised as deferred tax assets are as follows:
7.	E. As the Company was established on January 6, 2021, no income tax returns were filed. (11) Earnings per share (12) Supplemental cash flow information Investing activities with partial cash payments RELATED PARTY TRANSACTIONS (1) Names of related parties and relationship December31,2021 Deductible temporary differences 2,191,195 $ Weighted average number of outstanding ordinary shares Earnings per share Amount after tax (share in thousands) (in dollars) Basic earnings per share Profit attributable to ordinary shareholders of the parent 2,178,349 $ 678,590 3.21 $ Diluted earnings per share Profit attributable to ordinary shareholders of the parent 2,178,349 $ 678,590 Assumed conversion of all dilutive potential ordinary shares Employees' compensation - 3,191 Employee restricted shares - 91 Profit attributable to ordinary shareholders of the parent plus assumed conversion of all dilutive potential ordinary shares 2,178,349 $ 681,872 3.20 $ Period from January6 to December 31,2021 Period from January 6 to December 31,2021 Purchase of property, plant and equipment 10,228 $ Less: Ending balance of payable on equipment 10,001) ( Cash paid during the period 227 $ Names of relatedparties Relationshipwith the Company Epistar Corporation Subsidiary of the Company Lextar Electronics Corporation Subsidiary of the Company Harvestar Investment Corp. Subsidiary of the Company Amengine Corporation Subsidiary of the Company Calystar Investment Corp. Subsidiary of the Company Tyntek Corporation Associates GCS Holdings, Inc. Associates
	(1)
		Epistar Corporation Lextar Electronics Corporation Harvestar Investment Corp. Amengine Corporation Calystar Investment Corp. Tyntek Corporation GCS Holdings, Inc.

~25~

(2) Significant related party transactions and balances

A. Operating revenue:

Period from January 6 to December 31, 2021

Receivables from related parties: Payables from related parties: Prepaid expense: Loans to /from related parties: Epistar Corporation Lextar Electronics Corporation Total Other receivables: Epistar Corporation Lextar Electronics Corporation Other payables: Epistar Corporation Lextar Electronics Corporation Epistar Corporation Loans from related parties Outstanding balance: Lextar Electronics Corporation Interest expense: Epistar Corporation Lextar Electronics Corporation	151,479 $ 68,128 219,607 $ December 31,2021 39,534 $ 20,030 59,564 $ December 31,2021 6,183 $ 542 6,725 $ December 31, 2021 1,788 $ December 31,2021 40,000 $ Period from January 6 to December 31,2021 875 283 1,158 $	151,479 $ 68,128 219,607 $ December 31,2021 39,534 $ 20,030 59,564 $ December 31,2021 6,183 $ 542 6,725 $ December 31, 2021 1,788 $ December 31,2021	151,479 $ 68,128 219,607 $ December 31,2021 39,534 $ 20,030 59,564 $ December 31,2021 6,183 $ 542 6,725 $ December 31, 2021 1,788 $ December 31,2021
			December 31,2021 39,534 $ 20,030 59,564 $ December 31,2021 6,183 $ 542 6,725 $ December 31, 2021 1,788 $ December 31,2021

B. Receivables from related parties:

• C. Payables from related parties:

• D. Prepaid expense:

• E. Loans to /from related parties:

The loan condition to the related parties were to repay the money in one time after the due date, and the interest expense for the period from January 6 to December 31 would be charged at an annual interest rate of 1.25%~1.7%.

~26~

(3) Key management compensation

8. 9.	PLEDGED ASSETS None. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS Period from January 6 to December 31,2021 Salaries and other short-term employee benefits 38,553 $ Termination benefits 285 Total 38,838 $

Capital expenditure contracted for at the balance sheet date but not yet incurred is as follows:

Property, plant and equipment 10. SIGNIFICANT DISASTER LOSS None. 11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE None.

follows:
December	31, 2021
$	1,359

12. OTHERS

(1) Capital risk management

The Company’s capital management policy is established taking into account the industry characteristics, the Company’s future development and changes in external environments. The Company plans the working capital, capital expenditures, investments and dividends required for the future based on the capital management policy, makes financial analysis, and examines its capital structure periodically and makes appropriate adjustments to ensure that every company within the Company may grow and operate indefinitely.

(2) Financial instruments

• A. Financial instruments by category

ucture periodically and makes appropriate adjustments to ensure that every mpany may grow and operate indefinitely. nancial instruments Financial instruments by category	company within the
Financial assets Financial assets at amortised cost Cash and cash equivalents Other receivables (including related parties) Guarantee deposits paid Financial liabilities Financial liabilities at amortised cost Short-term borrowings Other payables (including related parties) Guarantee deposits received	December 31,2021
	43,752 59,574 408
	103,734 $
	150,000 $ 350,751 10
	500,761 $

B. Financial risk management policies

• (a) The Company’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk.

• (b) The Company’s overall risk management programme focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the Company’s financial position and financial performance.

~27~

• C. Significant financial risks and degrees of financial risks

• (a) Market risk

Foreign exchange risk

• i. The Company operates internationally and is exposed to exchange rate risk arising from the transactions of the Company and its subsidiaries used in various functional currency, primarily with respect to the USD and RMB. Exchange rate risk arises from future commercial transactions and recognised assets and liabilities.

• ii. The company are required to hedge their entire foreign exchange risk exposure with the Company treasury.

• iii. The Company’s businesses involve some non-functional currency operations (the functional currency of the Company and certain subsidiaries is NTD while that of other subsidiaries are USD and RMB). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

luctuations is as follows:
			December 31, 2021
	Foreign currency
		amount			Book value
		(in Thousands)	Exchange rate	(in	Thousands of NTD)
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD	$	100	27.68	$	2,758
Non-monetary items
USD:NTD		11,000	27.68		304,480

• iv. Please refer to the following table for the details of unrealized exchange gain (loss) arising from significant foreign exchange variation on the monetary items held by the Company.

Period from January 6 to December 31, 2021 Unrealized exchange gain (loss) Foreign currency amount Book value (in Thousands) Exchange rate (in Thousands of NTD) (Foreign currency: functional currency) Financial assets Monetary items USD:NTD $ - 27.68 ($ 12)

~28~

• v. Analysis of foreign currency market risk arising from significant foreign exchange variation:

Period from January 6 to December 31, 2021 Sensitivity analysis Effect on profit Effect on other Degree of variation or loss comprehensive income (Foreign currency: functional currency) Financial assets Monetary items USD:NTD 1% $ 28 $ - Non-monetary items USD:NTD 1% - 3,045 Interest rate risk

• i. The Company’s interest rate risk arises from bank deposits and borrowings. Borrowings issued at variable rates expose the Company to cash flow interest rate risk.

• ii. Based on the simulations performed on sensitivity analysis for interest rate risk, the maximum impact on post-tax profit of a 0.1% shift would be increased/decreased of $150 for the period from January 6 to December 31, 2021. The simulation is done on a quarterly basis to ensure that the potential maximum loss is within the limit set by the management.

• (b) Liquidity risk

• i. Cash flow forecasting is performed in the operating entities of the Company and aggregated by Company treasury. Company treasury monitors rolling forecasts of the Company’s liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed borrowing facilities at all times so that the Company does not breach borrowing limits or covenants on any of its borrowing facilities. Such forecasting takes into consideration the Company’s debt financing plans, covenant compliance, compliance with internal balance sheet ratio targets and external regulatory or legal requirements.

• ii. Surplus cash are invested in interest bearing current accounts, time deposits, money market deposits and marketable securities, with appropriate maturities or sufficient liquidity to provide sufficient headroom and meet the above-mentioned forecasts. As of December 31, 2021, the Company held money market position of $43,752 and those are expected to readily generate cash inflows for managing liquidity risk.

• iii. The Company has the following undrawn borrowing facilities: December 31, 2021:None.

• iv. The table below shows analysis of the Company’s non-derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows.

undiscounted cash flows.
Non-derivative financial liabilities: December 31, 2021 Short-term borrowings Other payable (including related parties) Other financial liabilities	Less than 1year 150,000 $ 350,751 -	Between 1 and5 years - $ - 10	Between5and 7years - $ - -	Over 7years
				- $ - -

The Company does not expect the timing of the estimated cash outflows through the maturity date analysis will be significantly earlier, or expect the actual cash flow amount

~29~

will be significantly different.

(3) Fair value information

  - A. The different levels that the inputs to valuation techniques are used to measure fair value of financial and non-financial instruments have been defined as follows:

     - Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A market is regarded as active where a market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. The fair value of the Company’s investment in listed stocks and beneficiary certificates is included in Level 1.

     - Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. The fair value of the Company’s investment in convertible bonds and most derivative instruments is included in Level 2.

     - Level 3: Unobservable inputs for the asset or liability. The fair value of the Company’s investment in equity investment without active market is included in Level 3.

• (4) For the period from January 6 to December 31, 2021, the impact of COVID-19 on the Company’s business operations.

  • In addition to actively cooperating with the local governments’ epidemic precaution policies, the Company held higher standards in protecting its employees and encouraged the Company employees to vaccinate to avoid significant impact on the Company production and sales. For the period from January 6 to December 31, 2021, overall sales increased significantly compared to the same period due to the strong demand for LED backlight and high-end red LED, as well as the mass production of Mini LED for the period from January 6 to December 31, 2021. As a whole, the impact of COVID-19 on the operation of the Company was immaterial. The Company will continue to monitor the trend of the COVID-19 pandemic and adjust its strategies in a timely manner.

• SUPPLEMENTARY DISCLOSURES

• (1) Significant transactions information

  • A. Loans to others: Please refer to table 1.

  • B. Provision of endorsements and guarantees to others: Please refer to table 2.

  • C. Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures): Please refer to table 3.

  • D. Acquisition or sale of the same security with the accumulated cost exceeding NT $300 million or 20% paid-in capital or more: Please refer to table 4.

  • E. Acquisition of real estate reaching NT$300 million or 20% of paid-in capital or more: None.

  • F. Disposal of real estate reaching NT$300 million or 20% of paid-in capital or more: Please refer to table 5.

  • G. Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paidin capital or more: Please refer to table 6.

  • H. Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more: Please refer to table 7.

  • I. Trading in derivative instruments undertaken during the reporting periods: None.

  • J. Significant inter-company transactions during the reporting periods: Please refer to table 8.

• (2) Information on investees

  • Names, locations and other information of investee companies (not including investees in Mainland China) ： Please refer to table 9.

• (3) Information on investments in Mainland China

  • A. Basic information: Please refer to table 10.

  • B. Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area: Please refer to table 11.

~30~

(4) Major shareholders information

Major shareholders information: None.

14. SEGMENT INFORMATION

None.

~31~

ENNOSTAR INC. Loans to others Year ended December 31, 2021

Table 1

Expressed in thousands of NTD (Except as otherwise indicated)

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the period from 6-Jan to 31-Dec-21	Balance at 31-Dec-21	Actual amount drawn down	Interest rate	Nature of loan	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a singleparty	Ceiling on total loansgranted	Footnote
													Item	Value
1 1 1 2 2 3 4 4	Epistar Corporation Epistar Corporation Epistar Corporation Epicrystal (Changzhou) Ltd. Epicrystal (Changzhou) Ltd. Yenrich Technology Corporation Lextar Electronics Corporation Lextar Electronics Corporation	Jiangsu Canyang Optoelectronics Ltd. Unikorn Semiconductor Corporation ENNOSTAR Inc. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. Jiangsu Canyang Optoelectronics Ltd. iReach Corporation ENNOSTAR Inc. Yenrich Technology Corporation	Other receivables- related parties Other receivables- related parties Other receivables- related parties Other receivables- related parties Other receivables- related parties Other receivables- related parties Other receivables- related parties Other receivables- related parties	Y Y Y Y Y Y Y Y	438,400 $ 300,000 1,000,000 218,250 349,200 20,000 800,000 250,000	- $ 300,000 1,000,000 217,200 347,520 - 800,000 250,000	- $ 150,000 - - 86,880 - 40,000 200,000	0.00% 1.56% 1.70% 4.35% 4.35% 1.56% 1.70% 1.05%	Short- term financing Short- term financing Short- term financing Short- term financing Short- term financing Short- term financing Short- term financing Short- term financing	- $ - - - - - - -	Working capital Working capital Working capital Working capital Working capital Working capital Working capital Working capital	- $ - - - - - - -	None Promissory Note Promissory Note None Promissory Note None None Promissory Note	- $ 300,000 1,000,000 - 347,520 - - 250,000	3,913,659 3,913,659 3,913,659 945,264 945,264 190,438 1,007,840 1,007,840	11,740,978 $ 11,740,978 11,740,978 1,417,896 1,417,896 190,438 4,031,359 4,031,359	Note 1 Note 1 Note 1 Note 2 Note 2 Note 3 Note 4 Note 4

Table 1-1

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the period from 6-Jan to 31-Dec-21	Balance at 31-Dec-21	Actual amount drawn down	Interest rate	Nature of loan	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral	Collateral	Limit on loans granted to a singleparty	Ceiling on total loansgranted	Footnote
													Item	Value
5 6	Lextar Electronics (Suzhou) Corp. Lextar (Singapore) Pte. Ltd.	Lextar Electronics (Chuzhou) Corp. Lextar Electronics (Chuzhou) Corp.	Other receivables- related parties Other receivables- related parties	Y Y	526,080 251,640	521,280 124,560	173,760 -	1%~ 4.45% 1.5%~ 2.25%	Short- term financing Short- term financing	- -	Working capital Working capital	- -	None None	- -	1,007,840 1,007,840	2,783,809 1,993,599	Note 5 Note 6

Note 1: In accordance with Epistar Corporation’s Procedures for Provision of Loans: the limit on loans granted to a single party is 10% of its net equity, and the ceiling on total loans granted is 30% of its net equity. Note 2: In accordance with Epicrystal (Changzhou) Ltd. Procedures for Provision of Loans: the limit on loans granted to a single party is 20% of its net equity, and the ceiling on total loans granted is 30% of its net equity. Note 3: In accordance with Yenrich Technology Corporation Procedures for Provision of Loans: the limit on loans granted to a single party is 40% of its net equity, and the ceiling on total loans granted is 40% of its net equity. Note 4: In accordance with Lextar Electronics Corporation Procedures for Provision of Loans: the limit on loans granted to a single party is 10% of its net equity, and the ceiling on total loans granted is 40% of its net

• equity.The total amount for fund-lending between the subsidiaries whose voting shares are 100% owned, directly and indirectly, by the Company will not be subject to the limit of 40% of the net worth of the

• lending subsidiary. However, these subsidiaries shall still prescribe limits on the aggregate amount of such loans and on the amount of such loans permitted to a single borrower, and shall specify limits on the durations of such loans.

• Note 5: In accordance with Lextar Electronics (Suzhou) Corp.’s Procedures for Provision of Loans: the ceiling on total loans granted is 80% of its net equity and 40% of the net equity of Lextar Electronics Corporation, and the limit on loans granted to a single party is 80% of its net equity and 10% of the net equity of Lextar Electronics Corporation

• Note 6: In accordance with Lextar (Singapore) Pte. Ltd.’s Procedures for Provision of Loans: the ceiling on total loans granted is 80% of its net equity and 40% of the net equity of Lextar Electronics Corporation, and the limit on loans granted to a single party is 80% of its net equity and 10% of the net equity of Lextar Electronics Corporation

Table 1-2

ENNOSTAR INC. Provision of endorsements and guarantees to others Year ended December 31, 2021

Table 2

Expressed in thousands of NTD (Except as otherwise indicated)

Party being endorsed/guaranteed

Number （Note 1）	Endorser/ guarantor	Companyname	Relationship with the endorser/ guarantor (Note 2)	Limit on endorsements/ guarantees provided for a single party (Note3)	Maximum outstanding endorsement/ guarantee amount as of December 31, 2021	Outstanding endorsement/ guarantee amount at December 31, 2021	Actual amount drawn down	Amount of endorsements /guarantees secured with collateral	Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company	Ceiling on total amount of endorsements/ guarantees provided (Note3)	Provision of endorsements /guarantees by parent company to subsidiary	Provision of endorsements/ guarantees by subsidiary to parent company	Provision of endorsements/ guarantees to the party in MainlandChina	Footnote
1 1 1 1 2	Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Episky Corporation (Xiamen) Ltd.	Episky Corporation (Xiamen) Ltd. Jiangsu Canyang Optoelectronics Ltd Unikorn Semiconductor Corporation Yenrich Technology Corporation SHENZHEN EPIKYLIN OPTOELECTRO NICS CO.,LTD	2 2 2 2 2	3,913,659 $ 3,913,659 3,913,659 3,913,659 580,970	1,540,890 $ 513,630 1,620,955 142,675 436,000	664,320 $ 221,440 1,150,000 - 434,400	260,640 $ - 731,074 - -	- $ - - - -	1.70 0.57 2.94 - 18.69	7,827,319 $ 7,827,319 7,827,319 7,827,319 929,552	N N N N N	N N N N N	Y Y N N Y

• Note 1: The numbers filled in for the endorsements/guarantees provided by the Company or subsidiaries are as follows:

• (1) The Company is ‘0’.

• (2) The subsidiaries are numbered in order starting from ‘1’.

• Note 2: Relationship between the endorser/guarantor and the party being endorsed/guaranteed is classified into the following seven categories; fill in the number of category each case belongs to:

• (1) Having business relationship.

• (2) The endorser/guarantor parent company owns directly or indirectly more than 50% voting shares of the endorsed/guaranteed subsidiary.

• (3) The endorser/guarantor parent company and its subsidiaries jointly own directly or indirectly more than 50% voting shares of the endorsed/guaranteed company.

• (4) The endorsed/guaranteed parent company directly or indirectly owns more than 90% voting shares of the endorser/guarantor subsidiary.

• (5) Mutual guarantee of the trade as required by the construction contract.

• (6) Due to joint venture, each shareholder provides endorsements/guarantees to the endorsed/guaranteed company in proportion to its ownership.

• (7) Companies in the same industry provide among themselves joint and several security for a performance guarantee of a sales contract for pre-construction homes pursuant to the Consumer Protection Act for each other. Note3: (1) In accordance with the Epistar’s Procedures for Provision of endorsements and guarantees to others: the ceiling on total endorsements/guarantees is 20% of the Company’s net assets, and the limit on endorsements/guarantees to a single party is 10% of its net assets.

• (2) In accordance with the Episky (Xiamen) ’s Procedures for Provision of endorsements and guarantees to others: the ceiling on total endorsements/guarantees is 40% of the Company’s net assets, and the limit on endorsements/guarantees to a single party is 25% of its net assets.

Table 2-1

ENNOSTAR INC.

Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures) December 31, 2021

Table 3

Expressed in thousands of NTD (Except as otherwise indicated)

Securities held by	Marketable securities	Relationship with the securities issuer	General ledger account		As of December 31,2021	As of December 31,2021		Footnote
				Number of shares	Bookvalue	Ownership (%)	Fairvalue
Harvestar Investment Corp. Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation	Amengine Corporation E&E Japan Co.Ltd. (Stock) NATEC CORPORATION (Stock) Esleds Co.,Ltd. (Stock) Lynk Labs,Inc. (Stock) Advanced Photoelectronic Technology Limited (Stock) Chi Lin Optoelectronics Co., Ltd. (Stock) Dominant Opto Technologies Sdn. Bhd. (Stock) Crystalwise Technology Inc. (Stock) XENIO CORPORATION (stock)	None None None None None None None None None None	Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current financial assets at fair value through profit or loss Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current financial assets at fair value through profit or loss	300,000 140 120,000 1,000 92,523 1,339,235 2,868,402 11,000,000 2,664,355 7,878	1,500 $ 2,143 1,748 148 32,701 303,888 66,174 507,585 60,427 -	- 17.07 7.50 10.00 7.39 13.68 12.57 10.00 3.02 0.06	1,500 $ 2,143 1,748 148 32,701 303,888 66,174 507,585 60,427 -

Table 3-1

As of December 31, 2021

Securities held by	Marketable securities	Relationship with the securities issuer	General ledger account	Number of shares	Bookvalue	Ownership (%)	Fairvalue	Footnote
Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar JV Holding (BVI) Co.,Ltd. Epistar JV Holding (BVI) Co.,Ltd. Episky Corporation(Xiamen) Ltd. Episky Corporation(Xiamen) Ltd. Episky Corporation(Xiamen) Ltd. Lighting Investment Corporation	Edison Opto Corp. (Stock) PlayNitride Inc. (Stock) OSTENDO TECHNOLOGIES,INC. (Stock) Nan Ya Photonics Incorporation (Stock) Tekcore co., Ltd. (Stock) Everlight Electronics (Fujian) Co., Ltd. (Stock) KAISTAR Lighting (Xiamen) Co., Ltd. (Stock) China Firstar Optoelectronic Materials Co., Ltd. (Stock) APT Electronics Co., Ltd.(Stock) China Crystal Technologies Co.,Ltd.(Stock) Oree Advanced Illumination Solutions, Inc. (Stock)	None None None None None None None None None None None	Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current financial assets at fair value through profit or loss Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current financial assets at fair value through profit or loss	5,746,000 9,137,338 67,500 9,173,000 6,798,522 - cash USD51,060,000 cash RMB7,500,000 4,678,240 8,064,516 79,407	135,606 $ 192,220 - 241,708 105,189 - 2,256,697 21,907 50,928 7,777 -	4.48 9.06 4.50 19.90 13.37 - 18.77 15.00 1.14 4.08 5.00	135,606 $ 192,220 - 241,708 105,189 - 2,256,697 21,907 50,928 7,777 -

Table 3-2

As of December 31, 2021

Securities held by	Marketable securities	Relationship with the securities issuer	General ledger account	Number of shares	Bookvalue	Ownership (%)	Fairvalue	Footnote
Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation	Lustrous Technology Ltd. (Stock) TERA XTAL TECHNOLOGY CORPORATION (Stock) XENIO CORPORATION (Stock) FormoLight Technologies, Inc. (Stock) Advanced Photoelectronic Technology Limited (Stock) Edison Opto Corp. (Stock) Rigidtech Microelectronics Cops. (Stock) Ledimond Opto Corporation (Stock) LEDLITEK Co., Ltd. (Stock) De-an Venture Capoital Co., Ltd. (Stock) iReach Corporation (Stock)	None None None None None None None None None None Investee company accounted for under the equity method of Epistar Corporation	Non-current financial assets at fair value through profit or loss Non-current financial assets at fair value through profit or loss Non-current financial assets at fair value through profit or loss Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income	266,892 795,000 16,462 2,038,230 562,018 10,705,000 1,550,253 1,100,000 50,000 2,000,000 370,000	- - - 14,983 127,528 252,683 9,951 10,222 - 20,710 1,891 $	8.99 0.42 0.13 10.00 5.74 8.35 2.17 16.92 6.20 10.77 1.70	- - - 14,983 127,528 252,638 9,951 10,222 - 20,710 1,891 $

Table 3-3

As of December 31, 2021

Securities held by	Marketable securities	Relationship with the securities issuer	General ledger account	Number of shares	Bookvalue	Ownership (%)	Fairvalue	Footnote
Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Ltd. Lighting Investment Ltd. Lighting Investment Ltd. Lighting Investment Ltd. Lighting Investment Ltd. HUGA Holding (SAMOA) Ltd. HUGA Holding (SAMOA) Ltd. Epistar Corporation	Edison Opto Corp. (Stock) ENNOSTAR Inc. (Stock) Taishin 1699 Money Market Fund (Beneficiary certificates) LEDLITEK Co., Ltd. (Stock) Verticle Inc. (Stock) Achrolux Inc. (Stock) PlayNitride Inc. (Stock) Advanced Photoelectronic Technology Limited (Stock) China Crystal Technologies Co.,Ltd.(Stock) OEPIC SEMICONDUCTORS,INC.(Stock) PHECDA TECHNOLOGY CO., LTD. (Stock)	None Parent company None None None None None None None None None	Current financial assets at fair value through profit or loss Current financial assets at fair value through profit or loss Current financial assets at fair value through profit or loss Non-current investments in equity instruments at fair value through other comprehensive income Non-current financial assets at fair value through profit or loss Non-current financial assets at fair value through profit or loss Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income	5,851,182 1,282,377 4,559,731 41,500 582,983 987,500 2,757,082 200,000 17,741,935 377,358 600,000	138,088 98,358 62,371 - - - 58,000 45,382 17,110 5,258 -	4.56 0.19 N/A 5.15 3.00 6.91 2.73 2.04 8.97 8.93 2.11	138,088 98,358 62,371 - - - 58,000 45,382 17,110 5,258 -	Note1

Table 3-4

As of December 31, 2021

Securities held by	Marketable securities	Relationship with the securities issuer	General ledger account	Number of shares	Bookvalue	Ownership (%)	Fairvalue	Footnote
Epistar Corporation Epistar Corporation Epistar Corporation GaNrich Semiconductor Corporation Lextar Electronics Corporation Wellybond Corporation Lextar Electronics (Suzhou) Corp. Lextar Electronics Corporation Liang Li Venture Corp.	ELIT FINE CERAMICS CO., LTD. (Stock) Nanocrystal Technology Inc. (Stock) ENNOSTAR Inc. (Stock) Franklin Templeton Sinoam Money Market Fund (beneficiary certificates) Jhong Wei Corporation(Stock) Wellysun Inc.(Stock) Suzhou Hanhua Semiconductor Co., Ltd(Stock) best Epitaxy Manufacturing Company Ltd. best Epitaxy Manufacturing Company Ltd.	None None Parent company None None Wellybond is a director of Wellysun Inc. None None None	Non-current financial assets at fair value through profit or loss Non-current financial assets at fair value through profit or loss Non-current investments in equity instruments at fair value through other comprehensive income Current financial assets at fair value through profit or loss Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through other comprehensive income Non-current investments in equity instruments at fair value through profit or loss Non-current investments in equity instruments at fair value through profit or loss	2,200,000 6,000,000 1,843,500 670,697 106,000 2,400,000 - 5,319,000 950,000	- $ - 141,396 7,011 - 44,376 156,384 39,123 6,987	4.68 11.11 0.27 N/A - 5.61 3.58 10.68 1.91	- $ - 141,396 7,011 - 44,376 156,384 39,123 6,987	Note1 Note 2

Note 1: Transferred from the Epistar’s stocks held as treasury stocks. Note 2: The company registrations had been canceled.

Table 3-5

ENNOSTAR INC.

Acquisition or sale of the same security with the accumulated cost exceeding $300 million or 20% of the Company's paid-in capital

Year ended December 31, 2021

Table 4 Investor	Marketable securities （Note1）	General ledger account	Counterparty （Note2）	Relationship with the investor （Note2）	January1,2021 Balance as at	January1,2021 Balance as at	（Note 3） Addition	（Note 3） Addition		（Note 3） Disposal	（Note 3） Disposal		December31,2021 Balance as at Expressed in thousands of NTD (Except as otherwise indicated)	December31,2021 Balance as at Expressed in thousands of NTD (Except as otherwise indicated)
					Number ofshares	Amount	Number ofshares	Amount	Number ofshares	Selling price	Book value	Gain (loss) on disposal	Number of shares	Amount
Harvestar Investment Corp. ENNOSTAR Inc. ENNOSTAR Inc. Epistar Corporation Epistar Corporation Epistar Corporation Lighting Investment Corporation	GCS Holding Inc. GCS Holding Inc. Tyntek Corporation Yenrich Technology Corporation. (Stock) Taishin 1699 Money Market Fund Tyntek Corporation (Stock) ProLight Opto Technology Corporation (Stock)	Investments accounted for under equity method Investments accounted for under equity method Investments accounted for under equity method Investments accounted for under equity method Financial assets at fair value through profit or loss Investments accounted for under equity method Investments accounted for under equity method	- Yenrich Technology Corporation. - Lextar Electronics Corporation - - Lextar Electronics Corporation	- Related - Related - - Related	- - - 60,000,000 - - 27,539,234	$ - - - 600,000 - - 400,612	9,013,000 9,028,000 23,799,000 - 25,842,529 10,218,000 -	$ 433,099 431,990 584,583 - 353,000 187,467 -	- - - 60,000,000 25,842,529 10,218,000 17,539,234	$ - - - 566,341 353,133 243,699 308,693	$ - - - 534,991 353,000 264,541 306,087	$ - - - - 133 ( 20,815) 2,606	9,013,000 9,028,000 23,799,000 - - - 10,000,000	$ 453,052 451,070 634,214 - - - 150,428

Table 4-1

Investor	Marketable securities （Note1）	General ledger account	Counterparty （Note2）	Relationship with the investor （Note2）	January1,2021 Balance as at	January1,2021 Balance as at	（Note 3） Addition	（Note 3） Addition		（Note 3） Disposal	（Note 3） Disposal		December31,2021 Balance as at	December31,2021 Balance as at
					Number ofshares	Amount	Number ofshares	Amount	Number ofshares	Selling price	Book value	Gain (loss) on disposal	Number of shares	Amount
Lextar Electronics Corporation Lextar Electronics Corporation	Tyntek Corporation (Stock) Yenrich Technology Corporation (Stock)	Investments accounted for under equity method Investments accounted for under equity method	- Epistar Corporation	- Related	- -	$ - -	9,423,000 60,000,000	$ 196,364 566,341	9,423,000 -	$ 224,739 -	$ 241,689 -	($ 16,950) -	- 60,000,000	$ - 476,095

Note 1: Marketable securities in the table refer to stocks, bonds, beneficiary certificates and other related derivative securities.

Note 2: Fill in the columns the counterparty and relationship if securities are accounted for under the equity method; otherwise leave the columns blank. Note 3: Aggregate purchases and sales amounts should be calculated separately at their market values to verify whether they individually reach NT$300 million or 20% of paid-in capital or more. Note 4: Paid-in capital referred to herein is the paid-in capital of parent company. In the case that shares were issued with no par value or a par value other than NT$10 per share, the 20 % of paid-in capital shall be replaced by 10% of equity attributable to owners of the parent in the calculation.

Table 4-2

ENNOSTAR INC.

Disposal of real estate reaching NT$300 million or 20% of paid-in capital or more

Year ended December 31, 2021

Table 5 Real estate disposed by	Real estate	Transaction date or date of the event	Date of acquisition	Book value	Disposal amount	Status of collection ofproceeds	Gain (loss) on disposal	Counterparty	Relationship with the seller	Reason for disposal	Basis or reference used in Other settingtheprice commitments Expressed in thousands of NTD (Except as otherwise indicated)	Basis or reference used in Other settingtheprice commitments Expressed in thousands of NTD (Except as otherwise indicated)
Epistar Corporation	Land and plant of the Longtan	2021/5/27	2016/9/29	250,796 $	430,000 $	Installment based on agreement	179,204 $	ARDENTEC CORPORATIO N	None	Assets activation for reducing cost	Appraisal report	None

Note 1: The appraisal result should be presented in the ‘Basis or reference used in setting the price’ column if the real estate disposed of should be appraised pursuant to the regulations. Note 2: Paid-in capital referred to herein is the paid-in capital of parent company. In the case that shares were issued with no par value or a par value other than NT$10 per share, the 20 % of paid-in capital shall be replaced by 10% of equity attributable to owners of the parent in the calculation. Note 3: Date of the event referred to herein is the date of contract signing, date of payment, date of execution of a trading order, date of title transfer, date of board resolution, or other date that can confirm the counterparty and the monetary amount of the transaction, whichever is earlier.

Table 5-1

Table 6

ENNOSTAR INC.

Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paid-in capital or more

Year ended December 31, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Purchaser/seller	Counterparty	Relationship with the counterparty			Transaction		Differences in transaction terms	Differences in transaction terms	Notes/accounts receivable (payable)	Notes/accounts receivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Episky Corporation (Xiamen) Ltd. Episky Corporation (Xiamen) Ltd. Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epicrystal (Changzhou) Co., Ltd. Epicrystal (Changzhou) Co., Ltd.	SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Epistar Corporation LEDAZ Co., Ltd CREELED HONG KONG LTD Jiangsu Canyang Optoelectronics Ltd. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. Yenrich Technology Corporation Jiangsu Canyang Optoelectronics Ltd. Epistar Corporation	Note 1 Note 1 Note 1 Note 2 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales	($ 1,833,529) ( 374,575) ( 420,650) ( 139,276) ( 305,924) ( 201,980) ( 886,497) ( 1,072,358) ( 482,638) ( 301,066) ( 377,655) ( 1,694,363)	( 40) ( 8) ( 2) ( 1) ( 1) ( 1) ( 4) ( 5) ( 2) ( 1) ( 13) ( 56)	90 days after month- end closing	N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A	Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal	$ 483,853 53,365 294,549 - 184,478 65,479 421,144 600,012 129,556 40,796 78,227 697,866	27 3 3 - 2 1 4 6 1 - 3 28
						60 days after next month-end closing
						90 days after month- end closing 90 days after month- end closing 180 days after month- end closing 60 days after month- end closing 180 days after month- end closing 180 days after next month-end closing 90 days after month- end closing 120 days after month- end closing 90 days after month- end closing 150 days after month- end closing

Table 6-1

Purchaser/seller	Counterparty	Relationship with the counterparty			Transaction		Differences in transaction terms	Differences in transaction terms	Notes/accounts receivable (payable)	Notes/accounts receivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Epicrystal (Changzhou) Co., Ltd. Jiangsu Canyang Optoelectronics Ltd. Jiangsu Canyang Optoelectronics Ltd. Jiangsu Canyang Optoelectronics Ltd. Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics (Chuzhou) Corp. Lextar Electronics (Chuzhou) Corp. Lextar Electronics (Suzhou) Corp. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. Yenrich Technology Corporation	Episky Corporation (Xiamen) Ltd. Epistar Corporation Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. CREELED HONG KONG LTD Darwin Precisions (Xiamen) Corporation Fortech Electronics (Suzhou) Co., Ltd. Epistar Corporation Lextar Electronics Corporation Lextar Electronics (Suzhou) Corp. Lextar Electronics Corporation Leyard TV Technology Co., Ltd. LEYARD EUROPE s.r.o. LEADSTAR Micro-Crystal Display Corporation (JiangSu)	Note 1 Note 1 Note 1 Note 1 Note 2 Other related parties Other related parties Note 1 Note 1 Note 1 Note 1 Other related parties Other related parties Note 1	Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales Sales	($ 1,202,096) ( 955,781) ( 845,200) ( 249,606) ( 173,532) ( 114,934) ( 309,185) ( 320,570) ( 4,375,626) ( 982,546) ( 143,603) ( 895,641) ( 436,970) ( 121,386)	( 40) ( 48) ( 42) ( 12) ( 2) ( 2) ( 4) ( 4) ( 58) ( 13) ( 14) ( 66) ( 32) ( 17)	90 days after month- end closing 90 days after month- end closing 90 days after month- end closing 90 days after next month-end closing OA 45 days 120 days after month- end closing 120 days after month- end closing 90 days after month- end closing OA 90 days~OA 120 days OA 90 days~OA 120 days OA 90 days~OA 120 days 30%: 7 days after signing the contract, 70%: the 15th of the next month after hi 30%: Prepayments before shipment, 70%: 60 days after shipment 60 days after month- end closing	N/A N/A N/A N/A Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal	Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal	$ 711,934 68,215 284,407 45,933 - 48,702 133,224 332,814 1,175,829 430,873 13,680 424,662 15,966 7,636	29 9 38 6 - 2 5 13 54 20 3 90 3 4

Table 6-2

Purchaser/seller	Counterparty	Relationship with the counterparty			Transaction		Differences in transaction terms	Differences in transaction terms	Notes/accounts receivable (payable)	Notes/accounts receivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Yenrich Technology Corporation ProLight Opto Technology Corporation Episky Corporation (Xiamen) Ltd. Episky Corporation (Xiamen) Ltd. Episky Corporation (Xiamen) Ltd. Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epicrystal (Changzhou) Co., Ltd Epicrystal (Changzhou) Co., Ltd Jiangsu Canyang Optoelectronics Ltd. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Jiangsu Canyang Optoelectronics Ltd. Epistar Corporation Lextar Electronics Corporation	LEDAZ Co., Ltd Shanghai Welight Electronic Co., LTD Jiangsu Canyang Optoelectronics Ltd. Epistar Corporation Epicrystal (Changzhou) Co., Ltd. Jiangsu Canyang Optoelectronics Ltd. Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. Lextar Electronics Corporation Jiangsu Canyang Optoelectronics Ltd. Epistar Corporation Epistar Corporation Epistar Corporation Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. LEDAZ Co., Ltd Lextar Electronics (Suzhou) Corp.	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	Sales Sales Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases	( 231,484) ($ 214,412) 845,200 1,072,358 1,202,096 955,781 374,575 1,694,363 320,570 249,606 482,638 305,924 886,497 1,833,529 377,655 - 143,603	( 33) 23 22 28 31 9 3 15 3 11 21 18 32 65 22 - 2	90 days after month- end closing, paid on the 20th of the next month 120 days after month- end closing 90 days after month- end closing 180 days after next month-end closing 90 days after month- end closing 90 days after month- end closing 60 days after next month-end closing 150 days after month- end closing 90 days after month- end closing 90 days after month- end closing 90 days after month- end closing 180 days after month- end closing 180 days after month- end closing 90 days after month- end closing 90 days after month- end closing 90 days after month- end closing OA 90 days~OA 120 days	Normal Normal N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Normal	Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal Normal	81,178 $ 125,315 ( 284,407) ( 600,012) ( 711,934) ( 68,215) ( 53,365) ( 697,866) ( 332,814) ( 45,933) ( 129,556) ( 184,478) ( 421,144) ( 483,853) ( 78,227) ( 172,753) ( 13,680)	46 49 ( 17) ( 35) ( 42) ( 2) ( 2) ( 21) ( 10) ( 11) ( 30) ( 57) ( 42) ( 48) ( 24) ( 5) ( 1)

Table 6-3

Purchaser/seller	Counterparty	Relationship with the counterparty			Transaction		Differences in transaction terms	Differences in transaction terms	Notes/accounts receivable (payable)	Notes/accounts receivable (payable)	Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Lextar Electronics Corporation Lextar Electronics (Suzhou) Corp. Lextar Electronics (Chuzhou) Corp. Yenrich Technology Corporation LEADSTAR Micro-Crystal Display Corporation LEADSTAR Micro-Crystal Display Corporation (Ji S ) L d LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. Shanghai Welight Electronic Co., LTD	Lextar Electronics (Chuzhou) Corp. Lextar Electronics (Chuzhou) Corp. Chuzhou Bwin Technology Corp. Epistar Corporation Epistar Corporation Yenrich Technology Corporation Leyard TV Technology Co., Ltd. ProLight Opto Technology Corporation	Note 1 Note 1 Other related parties Note 1 Note 1 Note 1 Other related parties Note 1	Purchases Purchases Purchases Purchases Purchases Purchases Purchases Purchases	4,375,626 $ 982,546 233,711 301,066 201,980 121,386 124,151 214,412	70 93 4 49 20 12 12 99	OA 90 days~OA 120 days OA 90 days~OA 120 days OA 60 days~OA 120 days 120 days after month- end closing 60 days after month- end closing 60 days after month- end closing 30%: Prepayments before shipment, 70%: 60 days after shipment 120 days after month- end closing	Normal Normal Normal Normal Normal Normal Normal Normal	Normal Normal Normal Normal Normal Normal Normal Normal	( 1,175,829) ( 430,873) ( 34,164) ( 40,796) ( 65,479) ( 7,636) ( 32,106) ( 125,315)	( 70) ( 98) ( 2) ( 27) ( 42) ( 5) ( 21) ( 100)

Note 1: Investee company accounted for under the equity method directly and indirectly. Note 2: It is no longer the company’s other related party beginning on April, 2021.

Table 6-4

ENNOSTAR INC.

Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more

December 31, 2021

Table 7

Expressed in thousands of NTD (Except as otherwise indicated)

Creditor	Counterparty	Relationship with the counterparty	Balance as at December 31,2021	Balance as at December 31,2021	Total	Turnover rate	Overdue receivables	Overdue receivables	Amount collected subsequent to the balance sheet date	Allowance for doubtful debts
			Accounts receivable	Other receivable			Amount	Action taken
Episky Corporation (Xiamen) Ltd. Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epicrystal (Changzhou) Co., Ltd.	SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD LEDAZ Co., Ltd Jiangsu Canyang Optoelectronics Ltd. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Episky Corporation (Xiamen) Ltd. Unikorn Semiconductor Corporation Epicrystal (Changzhou) Co., Ltd. Yenrich Technology Corporation Lextar Electronics Corporation Jiangsu Canyang Optoelectronics Ltd.	Note 2 Note 2 Note 2 Note 2 Note 2 Note 2 Note 2 Note 2 Note 2 Note 2	$ 483,853 294,549 184,478 421,144 600,012 6,046 129,556 40,796 15,292 78,227	$ - - 15,193 1,188 9,286 524,606 21,230 108,446 92,386 89,432	$ 483,853 294,549 199,671 422,332 609,298 530,652 150,786 149,242 107,678 167,659	6.48 1.98 0.79 4.20 2.14 0.11 2.89 1.51 0.82 2.37	$ - 160,762 3,424 - 1,662 73,187 7,997 - 174 -	- - - - - - - - - -	$ 125,613 53,976 32,532 64,641 82,443 13,642 58,885 20,611 94,549 14,748	$ - 68,687 - - - - - - - -

Table 7-1

Creditor	Counterparty	Relationship with the counterparty	Balance as at December 31,2021	Balance as at December 31,2021	Total	Turnover rate	Overdue receivables	Overdue receivables	Amount collected subsequent to the balance sheet date	Allowance for doubtful debts
			Accounts receivable	Other receivable			Amount	Action taken
Epicrystal (Changzhou) Co., Ltd. Epicrystal (Changzhou) Co., Ltd. Jiangsu Canyang Optoelectronics Ltd. Jiangsu Canyang Optoelectronics Ltd. Luxlite (Shenzhen) Corporation Limited Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics (Chuzhou) Corp. Lextar Electronics (Chuzhou) Corp. LEADSTAR Micro- Crystal Display Corporation (JiangSu) Ltd. ProLight Opto Technology Corporation	Epistar Corporation Episky Corporation (Xiamen) Ltd. Epistar Corporation Episky Corporation (Xiamen) Ltd. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Lextar Electronics (Chuzhou) Corp. Epistar Corporation Fortech Electronics (Suzhou) Co., Ltd. Lextar Electronics Corporation Lextar Electronics (Suzhou) Corp. Leyard TV Technology Co., Ltd. Shanghai Welight Electronic Co., LTD	Note 2 Note 2 Note 2 Note 2 Note 2 Note 2 Note 2 Other related parties Note 2 Note 2 Other related parties Note 2	$ 697,866 711,934 68,215 284,407 97,524 338,875 332,814 133,224 1,175,829 430,873 424,662 125,315	$ 3,406 - - 476 - - - - - - - -	$ 701,272 711,934 68,215 284,883 97,524 338,875 332,814 133,224 1,175,829 430,873 424,662 125,315	2.99 1.42 10.29 2.99 0.75 3.99 1.93 2.62 3.66 2.16 4.02 1.91	$ - 249,369 - - - - 1,540 - 111,206 115,261 117,273 54,255	- - - - - - - - - - - -	$ 167,609 - 55,453 - - 125,058 1,760 28,682 225,845 76,943 105,701 26,457	$ - - - - - - - - - - - -

Table 7-2

Creditor	Counterparty	Relationship with the counterparty	Balance as at December 31,2021	Balance as at December 31,2021	Total	Turnover rate	Overdue receivables	Overdue receivables	Amount collected subsequent to the balance sheet date	Allowance for doubtful debts
			Accounts receivable	Other receivable			Amount	Action taken
Lextar Electronics Corporation Lextar Electronics (Suzhou) Corp.	Yenrich Technology Corporation Lextar Electronics (Chuzhou) Corp.	Note 2 Note 2	$ 56 7,200	$ 200,000 173,760	$ 200,056 180,960	0.00 0.21	$ - 406	- -	$ - -	$ - -

Note 1: The Company endeavored to collect the overdue amount. Epistar has received $49,824, $3,424, $1,662, 12,865, $7,997 and $139 from LEDAZ, Jiangsu Canyang, Episky(Xiamen), Unikorn, Epicrystal (Changzhou) and Lextar, respectively; and Lextar has received $1,540 from Epistar; Lextar(Chuzhou) has received $111,206 and $76,943 from Lextar and Lextar(Suzhou), respectively; ProLight has received $26,457 from Shanghai Welight; LEADSTAR has received $105,701 from Leyard.

Note 2: Investee company accounted for under the equity method directly and indirectly.

Table 7-3

ENNOSTAR INC.

Table 8

Significant inter-company transactions during the reporting periods

Year ended December 31, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Transaction

Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets(Note 3)
1 1 1 1 1 1 1 1	Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation	Jiangsu Canyang Optoelectronics Ltd. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. Yenrich Technology Corporation Jiangsu Canyang Optoelectronics Ltd. Episky Corporation (Xiamen) Ltd.	3 3 3 3 3 3 3 3	Sales Sales Sales Sales Sales Sales Cost of goods sold Cost of goods sold	$ 305,924 201,980 886,497 1,072,358 482,638 301,066 955,781 374,575	Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties	0.84 0.55 2.43 2.94 1.33 0.83 2.62 1.03

Table 8-1

Transaction

Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets(Note 3)
1 1 1 1 1 1 1 1 2 2	Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Episky Corporation (Xiamen) Ltd. Episky Corporation (Xiamen) Ltd.	Epicrystal (Changzhou) Co., Ltd. Jiangsu Canyang Optoelectronics Ltd. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. Epicrystal (Changzhou) Co., Ltd. Unikorn Semiconductor Corporation Yenrich Technology Corporation SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD	3 3 3 3 3 3 3 3 3 3	Cost of goods sold Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts payable Other receivable Other receivable Sales Accounts receivable	$ 1,694,363 184,478 421,144 600,012 129,556 697,866 524,606 108,446 1,833,529 483,853	Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Based on contract terms Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties	4.65 0.24 0.55 0.78 0.17 0.91 0.68 0.14 5.03 0.63

Table 8-2

Transaction

Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets(Note 3)
3 3 3 4 4 4 4 4 5	Epicrystal (Changzhou) Co., Ltd. Epicrystal (Changzhou) Co., Ltd. Epicrystal (Changzhou) Co., Ltd. Jiangsu Canyang Optoelectronics Ltd. Jiangsu Canyang Optoelectronics Ltd. Jiangsu Canyang Optoelectronics Ltd. Jiangsu Canyang Optoelectronics Ltd. Jiangsu Canyang Optoelectronics Ltd. Lextar Electronics Corporation	Jiangsu Canyang Optoelectronics Ltd. Episky Corporation (Xiamen) Ltd. Episky Corporation (Xiamen) Ltd. Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. Epicrystal (Changzhou) Co., Ltd. Lextar Electronics (Chuzhou) Corp.	3 3 3 3 3 3 3 3 3	Sales Sales Accounts receivable Sales Sales Accounts receivable Other payable Processing fee Accounts receivable	$ 377,655 1,202,096 711,934 845,200 249,606 284,407 152,626 261,138 338,875	Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Based on contract terms Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties	1.04 3.30 0.93 2.32 0.69 0.37 0.20 0.72 0.44

Table 8-3

Transaction

Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets(Note 3)
5 5 5 5 5 5 6 7 7 8	Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Yenrich Technology Corporation ProLight Opto Technology Corporation ProLight Opto Technology Corporation Lextar Electronics (Chuzhou) Corp.	Epistar Corporation Epistar Corporation Yenrich Technology Corporation Lextar Electronics (Suzhou) Corp. Lextar Electronics (Chuzhou) Corp. Lextar Electronics (Chuzhou) Corp. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. Shanghai Welight Electronic Co., LTD Shanghai Welight Electronic Co., LTD Lextar Electronics (Suzhou) Corp.	3 3 3 3 3 3 3 3 3 3	Sales Accounts receivable Other receivable Cost of goods sold Cost of goods sold Accounts payable Sales Sales Accounts receivable Sales	$ 320,570 332,814 200,000 143,603 4,375,626 1,175,829 121,386 214,412 125,315 982,546	Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Loans granted Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties Conducted in the ordinary course of business with terms similar to those with third parties	0.42 0.43 0.26 0.39 12.01 1..53 0.33 0.59 0.34 2.70

Table 8-4

Transaction

Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets(Note 3)
8 9	Lextar Electronics (Chuzhou) Corp. Lextar Electronics (Suzhou) Corp.	Lextar Electronics (Suzhou) Corp. Lextar Electronics (Chuzhou) Corp.	3 3	Accounts receivable Other receivable	$ 430,873 173,760	Conducted in the ordinary course of business with terms similar to those with third parties Loans granted	0.56 0.23

• Note 1: Parent company is ‘0’.The subsidiaries are numbered in order starting from ‘1’.

• Note 2: Relationship between transaction company and counterparty is classified into the following three categories; fill in the number of category each case belongs

• to (If transactions between parent company and subsidiaries or between subsidiaries refer to the same transaction, it is not required to disclose twice.

• For example, if the parent company has already disclosed its transaction with a subsidiary, then the subsidiary is not required to disclose the transaction; for

transactions between two subsidiaries, if one of the subsidiaries has disclosed the transaction, then the other is not required to disclose the transaction.):

• (1) Parent company to subsidiary.

• (2) Subsidiary to parent company.

• (3) Subsidiary to subsidiary.

• Note 3: Regarding percentage of transaction amount to consolidated total operating revenues or total assets, it is computed based on period-end balance of transaction to consolidated total assets for balance sheet accounts and based on accumulated transaction amount for the period to consolidated total operating revenues for income statement accounts.

• Note 4: Disclosure of the transactions over 100 million New Taiwan dollars only and the related party transactions for counterparty are not disclosed.

Table 8-5

ENNOSTAR INC.

Information on investees

Table 9

Year ended December 31, 2021

Expressed in thousands of NTD (Except as otherwise indicated)

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares held as at December 31,2021	Shares held as at December 31,2021	Shares held as at December 31,2021	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
				Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value
ENNOSTAR Inc. ENNOSTAR Inc. ENNOSTAR Inc. ENNOSTAR Inc. ENNOSTAR Inc. ENNOSTAR Inc. ENNOSTAR Inc.	Amengine Corporation Epistar Corporation GCS Holding Inc. Harvestar Investment Corp. Lextar Electronics Corporation Tyntek Corporation Calystar Investment Corp.	Taiwan Taiwan USA Taiwan Taiwan Taiwan Taiwan	Developing and sales of medical optical sensor modules Manufacturing and sales of LED wafers and chips OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Professional investment Manufacturing and sales of LED wafers, chips, packages and modules Research and development, manufacture, sales of gallium arsenide, infrared, light-emitting diode, laser diode, phototransistor, photodiode, single crystal, epitaxy and chip, and concurrent research and development, manufacture and sales of electro-optical system of export-import trade Professional investment	$ 10,210 37,607,380 431,990 650,000 11,724,646 584,583 290,000	$ - - - - - - -	3,100,000 1,088,701,410 9,028,000 65,000,000 514,916,380 23,799,000 29,000,000	58.59 100.00 8.16 100.00 100.00 7.92 100.00	$ 8,193 39,027,656 451,710 676,611 11,619,154 634,214 289,866	($ 10,889) ( 1,825,620) ( 378,497) ( 11,625) 317,826 724,850 ( 134)	($ 2,017) 2,066,382 ( 18,076) ( 11,625) 303,982 48,485 ( 134)	Note 1

Table 9-1

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
Harvestar Investment Corp. Harvestar Investment Corp. Calystar Investment Corp. Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation	GCS Holding Inc. Tyntek Corporation GCS Holding Inc. iReach Corporation Epistar JV Holding (BVI) Co., Ltd. Full Star Enterprises Limited Yenrich Technology Corporation Lighting Investment Corporation Tekcore Co., Ltd.	USA Taiwan USA Taiwan British Virgin Islands Hong Kong Taiwan Taiwan Taiwan	OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Research and development, manufacture, sales of gallium arsenide, infrared, light-emitting diode, laser diode, phototransistor, photodiode, single crystal, epitaxy and chip, and concurrent research and development, manufacture and sales of electro-optical system of export-import trade OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Manufacturing, sales, packaging and module design of semiconductor light emitting devices Professional investment Professional investment Manufacturing and sales of LED packages Professional investment Manufacturing and sales of LED wafers and chips	$ 433,099 113,931 265,135 70,000 14,960,129 166,785 - 2,161,814 -	$ - - - 70,000 14,960,129 166,785 600,000 2,161,814 1,169,412	9,013,000 4,777,000 6,500,000 7,000,000 48,278 cash USD8,660,000 - 251,478,518 -	8.15 1.59 5.87 39.09 100.00 100.00 - 100.00 -	$ 453,052 123,592 265,135 40,881 10,066,886 262,763 - 2,075,188 -	($ 378,497) 724,850 ( 378,497) 28,856 459,172 ( 9,080) ( 229,906) ( 179,594) 23,185	($ 18,058) 9,436 - 6,420 533,352 ( 9,080) ( 167,470) ( 209,349) 4,802

Table 9-2

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar Corporation Epistar JV Holding (BVI) Co.,Ltd. Epistar JV Holding (BVI) Co.,Ltd. Epistar JV Holding (BVI) Co.,Ltd. Epistar JV Holding (BVI) Co.,Ltd. Epistar JV Holding (BVI) Co.,Ltd. Epistar JV Holding (BVI) Co., Ltd. Epistar JV Holding (BVI) Co., Ltd. Epistar JV Holding (BVI) Co., Ltd.	Unikorn Semiconductor Corporation ProLight Opto Technology Corporation SH Co., Ltd. TE Opto Corporation GaN Force Corporation GCS Holding Inc. Can Yang Investments Limited Country Lighting (BVI) Co.,Ltd. Crystal Light Enterprise Group Ltd. HUGA Holding (SAMOA) Limited Lite Star JV Holding (BVI) Co.,Ltd. United LED Corporation (Hong Kong) Limited Episky (Hong Kong) Limited Can Yang Investments Limited GCS Holding Inc.	Taiwan Taiwan Taiwan Taiwan Taiwan USA Hong Kong British Virgin Islands British Virgin Islands SAMOA British Virgin Islands Hong Kong Hong Kong Hong Kong USA	OEM manufacturing of iii-v semiconductors Manufacturing and sales of LED packages Manufacturing and sales of LED wafers and chips Manufacturing and sales of LED wafers and chips Design, manufacturing and sales of semiconductor materoals and modules OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Professional investment Professional investment Professional investment Professional investment Professional investment Professional investment Professional investment Professional investment OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics	$ 1,106,350 - 31,792 9,200 77,700 - 66,745 - - 334,967 3,408,835 2,029,760 2,124,096 4,291,894 -	$ 1,006,350 101,500 31,792 9,200 77,700 277,554 - 89,843 6,754 334,967 3,408,835 2,029,760 2,124,096 4,291,894 149,149	100,000,000 - 3,179,176 920,000 1,118,600 - 2,679,063 - - 12,551,035 10,882 67,000,165 cash USD68,000,000 cash USD64,793,559 -	53.29 0.00 49.00 40.00 64.32 - 3.53 - - 100.00 82.41 74.86 100.00 85.26 -	$ 31,652 - 3,132 43,223 695 - 55,562 - - 25,296 3,637,845 273,986 2,323,886 1,343,859 -	($ 800,249) 36,968 ( 267) 1,055 3,112 ( 378,497) 66,780 5,599 ( 59) ( 33) 39,188 14,434 400,557 66,780 ( 378,497)	($ 483,281) 810 ( 131) 422 2,002 ( 14,680) 2,257 2,133 ( 59) ( 33) 32,295 10,806 400,557 49,977 ( 7,266)

Table 9-3

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
GaN Force Corporation GaN Force Corporation Lighting Investment Ltd. Lighting Investment Ltd. Lighting Investment Ltd. Lighting Investment Ltd. Lite Star JV Holding (BVI) Co.,Ltd. Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation	GV Semiconductor Inc. Joint Power Exponent, Ltd. LEDAZ Co., Ltd Interlight Optotech (HK) Co.,Limited Epistar (Hong Kong) Limited Luxlite (HK) Corporation Limited Epicrystal (Hong Kong) Co. Ltd. LEDAZ Co., Ltd Lighting Investment Ltd. Yenrich Opto (Hong Kong) Limited ProLight Opto Technology Corporation Can Yang Investments Limited GaNrich Semiconductor Corporation LEDOLUX Sp.Zo.O.	USA Taiwan Korea Hong Kong Hong Kong Hong Kong Hong Kong Korea British Virgin Islands Hong Kong Taiwan Hong Kong Taiwan Poland	R&D and sales of electronic components Power IC design and module sales Engineering service of LED Sales of LED packages Professional investment Professional investment Professional investment Engineering service of LED Professional investment Sales of LED light components Manufacturing and sales of LED packages Professional investment Design and technology service of LED lighting product Assembling and sales of LED bulbs	$ 93,582 - 48,166 12,806 2,556 133,145 4,403,034 23,993 152,701 133,433 56,322 72,436 64,301 133,455	$ 93,582 - 48,166 12,806 2,556 133,145 4,403,034 23,993 152,701 133,433 318,929 72,436 62,370 133,455	8,470,000 - 88,460 429,000 82,850 3,800,000 146,600,000 44,065 45,642 4,010,000 10,000,000 5,218,605 3,868,000 156,994	100.00 - 28.13 30.00 100.00 100.00 100.00 14.01 100.00 100.00 14.69 6.87 81.43 60.00	$ 1,506 - ( 9,026) 11,663 ( 211) 265,619 4,413,440 ( 266) 559,837 68,367 150,428 108,284 ( 10,157) 11,453	($ 2,003) ( 23,323) ( 186,979) 375 ( 30) ( 15,179) 39,301 ( 186,979) ( 71,090) ( 86,782) 36,968 66,780 ( 26,827) ( 500)	($ 2,003) ( 117) ( 52,597) 112 ( 30) ( 15,179) 39,301 ( 25,679) ( 71,090) ( 86,782) 12,471 4,588 ( 26,442) ( 300)

Table 9-4

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Lighting Investment Corporation Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. Full Star Enterprises Limited	GCS Holding Inc. Joint Power Exponent, Ltd. Tyntek Corporation GaN Force Corporation Domi-Star Optoelectronics Corporation Epicrystal (Changzhou) Co., Ltd. Changzhou Chemsemi Co., Ltd. GCS Holding Inc.	USA Taiwan Taiwan Taiwan Taiwan China China USA	OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Power IC design and module sales Research and development, manufacture, sales of gallium arsenide, infrared, light-emitting diode, laser diode, phototransistor, photodiode, single crystal, epitaxy and chip, and concurrent research and development, manufacture and sales of electro-optical system of export-import trade Design, manufacturing and sales of semiconductor materials and modules Design and sales of LED lighting product Manufacturing and sales of LED wafers and chips OEM manufacturing of compound semiconductor RFID wafers and optoelectronic wafers OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics	$ - 11,599 258 641 490 147,472 469,590 -	$ 148,942 - - - - 147,472 469,590 113,896	- 1,757,000 10,000 620,400 49,000 cash USD5,200,000 cash RMB110,000,000 -	- 13.52 - 35.68 49.00 3.31 11.38 -	$ - 5,181 278 642 385 156,441 853,118 -	($ 378,497) ( 23,323) 724,850 3,112 ( 214) 42,087 ( 436,114) ( 378,497)	($ 7,788) ( 2,453) 21 1,376 ( 105) 1,393 ( 80,756) ( 5,582)	Note 1

Table 9-5

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
Yenrich Opto (Hong Kong) Limited Episky Corporation (Xiamen) Ltd. GaNrich Semiconductor Corporation Episky Corporation (Xiamen) Ltd. Unikorn Semiconductor Corporation Epistar Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation	GCS Holding Inc. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. GCS Holding Inc. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD GCS Holding Inc. Tyntek Corporation Lextar (Singapore) Pte. Ltd. Wellybond Optronics HK Limited Wellypower Optronics Corporation	USA China USA China USA Taiwan Sinapore Hong Kong British Virgin Islands	OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Developing, manufacturing and sales of LED packages, modules and related applications OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Sales of LED chips OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Research and development, manufacture, sales of gallium arsenide, infrared, light-emitting diode, laser diode, phototransistor, photodiode, single crystal, epitaxy and chip, and concurrent research and development, manufacture and sales of electro-optical system of export-import trade Professional investment Professional investment Professional investment	$ - 122,036 - 43,770 1,051 - 2,709,310 17,888 44,898	$ 62,371 122,036 54 43,770 - - 2,709,310 17,888 44,898	- cash RMB29,100,000 - cash RMB10,000,000 20,000 - 90,270,000 63,000,000 5,153,061	- 12.13 - 100.00 0.02 - 100.00 100.00 100.00	$ - 132,926 - 168,096 980 - 2,491,998 10,569 152,618	($ 378,497) 86,479 ( 378,497) 124,549 ( 378,497) 724,850 101,867 ( 138) 7,068	($ 3,479) 10,696 ( 3) 124,549 ( 9) 1,372 101,867 ( 138) 7,068	Note 1

Table 9-6

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Lextar Electronics Corporation Wellybond Corporation Wellybond Corporation Wellybond Corporation Wellybond Corporation	Apower Optronics Corporation Liang Li Venture Corp. Wellybond Corporation Trendylite Corporation HEXAWAVE INC. Tyntek Corporation Yenrich Technology Corporation VOGITO INNOVATION CO., LTD. HEXAWAVE INC. WellyHertz Electronics Corp. Joint Power Exponent, Ltd.	British Virgin Islands Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan	Professional investment Professional investment Professional investment Sales of products Manufacturing and sales of compound semiconductor materials and modules Research and development, manufacture, sales of gallium arsenide, infrared, light-emitting diode, laser diode, phototransistor, photodiode, single crystal, epitaxy and chip, and concurrent research and development, manufacture and sales of electro-optical system of export-import trade Manufacturing and sales of LED packages Design of lighting Manufacturing and sales of compound semiconductor materials and modules Manufacturing and sales of switching power supply modules Power IC design and module sales	$ 381,638 175,374 746,484 18,100 147,506 - 530,487 1,000 147,494 10,000 33,000	$ 381,638 25,374 396,484 18,100 147,506 - - 1,000 147,494 10,000 -	31,300,000 3,000,000 40,000,000 2,850,750 12,716,000 - 60,000,000 100,000 12,715,000 1,000,000 22,000,000	100.00 100.00 100.00 90.50 31.69 - 100.00 50.00 31.68 90.91 16.92	$ 1,097,223 152,559 629,562 41,880 94,030 - 476,095 1,403 94,023 4,971 25,895	$ 52,684 ( 2,757) 13,543 8,266 ( 65,459) 724,850 ( 229,906) 140 ( 65,459) ( 5,532) ( 23,323)	$ 52,684 ( 2,757) 13,543 7,481 ( 22,218) ( 953) ( 62,460) 70 ( 22,216) ( 5,029) ( 7,105)

Table 9-7

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
Wellybond Corporation Wellybond Corporation Lextar (Singapore) Pte. Ltd. Lextar (Singapore) Pte. Ltd. Liang Li Venture Corp. Yenrich Technology Corporation Yenrich Technology Corporation Yenrich Technology Corporation ProLight Opto Technology Corporation	ProLight Opto Technology Corporation Tyntek Corporation Lextar Electronics Korea Ltd. Aurora International Lighting Corporation Limited ProLight Opto Technology Corporation ProLight Opto Technology Corporation GCS Holding Inc. Amengine Corporation ProLight Opto Holding Corporation	Taiwan Taiwan Korea Hong Kong Taiwan Taiwan USA Taiwan Seychelles	Manufacturing and sales of LED packages Research and development, manufacture, sales of gallium arsenide, infrared, light-emitting diode, laser diode, phototransistor, photodiode, single crystal, epitaxy and chip, and concurrent research and development, manufacture and sales of electro-optical system of export-import trade Sale of LED and aftersales service Sales of lighting Manufacturing and sales of LED packages Manufacturing and sales of LED packages OEM manufacturing of GaAs / InP / GaN / SiC wafers for RF and optoelectronics Developing and sales of medical optical sensor modules Professional investment	$ 250 258 3,025 204,136 89,270 19,994 - - 4,402	$ - - 3,025 204,136 - 29,372 228,748 12,050 4,402	16,810,000 10,000 22,000 2,000,000 6,185,000 1,822,000 - - 150,000	24.70 0.00 100.00 20.00 9.09 2.68 - - 100.00	$ 252,913 264 4,046 180,789 93,056 27,366 - - ( 972)	$ 36,968 724,850 361 ( 7,825) 36,968 36,968 ( 378,497) ( 10,889) ( 1,087)	$ 1,903 6 361 631 1,299 903 ( 10,746) ( 4,026) ( 1,807)	Note 1

Table 9-8

Initial investment amount

Shares held as at December 31, 2021

Investor	Investee	Location	Main business activities	Balance as at December 31,2021	Balance as at December 31, 2020	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the year ended December 31,2021	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Footnote
ProLight Opto Holding Corporation	ProLight Opto Technology Corporation	Seychelles	Professional investment	4,403	4,403	150,000	100.00	( 945)	( 1,087)	( 1,807)

Note1: The group holds two seats on the Board of Directors, which indicates that the Group has significant influence over the investee. Accordingly, the Group listed the investee as an associate.

Table 9-9

ENNOSTAR INC.

Information on investments in Mainland China

Year ended December 31, 2021

Table 10

Expressed in thousands of NTD (Except as otherwise indicated)

Investee in Mainland China	Main business activities	Paid-in capital	Investment method （Note 1）	Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2021	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the year ended December 31,2021	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the year ended December 31,2021	Accumulated amount of remittance from Taiwan to Mainland China as of December 31,2021	Net income of investee for the year ended December 31, 2021	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Book value of investments in Mainland China as of December 31,2021	Accumulated amount of investment income remitted back to Taiwan as of December 31, 2021	Footnote
					Remitted to Mainland China	Remitted back to Taiwan
Episky Corporation (Xiamen) Ltd. United LED Shan Dong Corporation Epicrystal Corporation (Changzhou) Ltd. Luxlite (Shenzhen) Corporation Limited KFESLighting Co., Ltd. Everlight Electronics (Fujian) Co., Ltd APT Electronics Co., Ltd.	Manufacturing and sales of LED chips Manufacturing and sales of LED wafers and chips Manufacturing and sales of LED wafers and chips Sales of LED chips Manufacturing and sales of LED wafers, chips, packages and modules Manufacturing and sales of LED backlight and related parts Developing, manufacturing and sale of LED extension and chip, module and light instrument	$ 1,882,240 2,325,120 4,345,760 83,040 7,528,927 692,000 1,785,890	2 2 2 2 2 2 3	$ 1,882,240 1,764,600 3,310,528 47,080 1,413,341 69,200 286,333	$ - - - - - - -	$ - - - - - 69,200 -	$ 1,882,240 1,764,600 3,310,528 47,080 1,413,341 - 286,333	$ 400,557 14,976 42,087 1,726 - - -	100.00 74.86 76.95 100.00 18.77 - 11.80	$ 400,557 11,211 32,388 1,726 - - -	$ 2,323,879 294,660 3,637,115 139,866 2,256,697 - -	$ - - - 53,422 - - -	2(3) 2(3) 2(1) 2(1) 2(3) 2(3) 2(3)

Table 10-1

Investee in Mainland China	Main business activities	Paid-in capital	Investment method （Note 1）	Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2021	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the year ended December 31,2021	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the year ended December 31,2021	Accumulated amount of remittance from Taiwan to Mainland China as of December 31,2021	Net income of investee for the year ended December 31, 2021	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Book value of investments in Mainland China as of December 31,2021	Accumulated amount of investment income remitted back to Taiwan as of December 31, 2021	Footnote
					Remitted to Mainland China	Remitted back to Taiwan
China Crystal Technologies Co.,Ltd. Ufeco Technology Inc. Huarui (Huizhou) Co., Ltd. Ningbo Formosa Epitaxy Incorporation Jiangsu Canyang Optoelectronics Ltd.	Developing, manufacturing and sale of gallium arsenide unit crystal and chips Developing, manufacturing and sale of LED application products Research and development, manufacturing and sale of LED packaging; research and development, manufacturing and sale of backlight module, lighting modules and accessories Sales of LED chips Manufacturing and sales of LED wafers and chips	$ 858,302 69,200 434,000 5,536 5,314,560	2 2 2 2 2	$ 92,912 7,209 202,621 46,592 2,203,957	$ - - - - 144,498	$ - - - - -	$ 92,912 7,209 202,621 46,592 2,348,455	$ - - - ( 59) 67,039	8.97 - - - 95.66	($ 36,649) - - ( 59) 63,782	$ 17,110 - - - 1,507,705	$ - - - - -	2(3) 2(3) 2(3) 2(3) 2(3)

Table 10-2

Investee in Mainland China	Main business activities	Paid-in capital	Investment method （Note 1）	Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2021	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the year ended December 31,2021	Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the year ended December 31,2021	Accumulated amount of remittance from Taiwan to Mainland China as of December 31,2021	Net income of investee for the year ended December 31, 2021	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the year ended December 31, 2021	Book value of investments in Mainland China as of December 31,2021	Accumulated amount of investment income remitted back to Taiwan as of December 31, 2021	Footnote
					Remitted to Mainland China	Remitted back to Taiwan
Lextar Electronics (Suzhou) Corp. Lextar Electronics (Xiamen) Co.,Ltd. Chuzhou Bwin Technology Corp. Lextar Electronics (Chuzhou) Corp. LEADSTAR Micro- Crystal Display Corporation (JiangSu) Ltd. Shanghai Welight Electronic Co., LTD.	Manufacturing and sales of LED wafers, chips, packages and modules Manufacturing and sales of LED wafers, chips, packages and modules Developing, manufacturing, sales of metal and plastic technical products Manufacturing and sales of LED wafers, chips, packages and modules Developing, manufacturing and sales of LED packages, modules and related applications Wholesale and export and import of LED and related electronic products	$ 3,722,205 32,759 260,640 3,094,825 1,042,560 4,178	2 2 2 2 2 2	$ 3,585,860 32,759 - - 382,737 4,178	$ - - - - - -	$ - - - - - -	$ 3,585,860 32,759 - - 382,737 4,178	$ 164,574 ( 3,935) 12,168 293,112 86,479 ( 1,807)	100.00 100.00 48.33 100.00 37.88 51.16	$ 164,574 ( 3,935) 5,138 293,112 26,356 ( 1,807)	$ 3,376,932 11,984 115,080 3,202,943 415,051 ( 972)	- - - - - -	2(2) 2(2) 2(3) 2(2) 2(3) 2(2)

Table 10-3

Companyname	Accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2021	Investment amount approved by the Investment Commission of the Ministry of Economic Affairs (MOEA)	Ceiling on investments in Mainland China imposed by the Investment Commission of MOEA
Epistar Corporation Lextar Electronics Corporation	$ 11,352,640 $ 3,633,067	$ 12,374,631 $ 4,044,862	$ 24,134,751 $ 6,047,038

Note 1: The investments are classified in three types; they are numbered as follows:

1. Direct investment in Mainland China companies;

2. Through investing in an existing company in the third area, which then invested in the investee in Mainland China.

3. Other ways.

Note 2: Investment income or loss in this period:

The bases for recognition of investment income or loss are classified into four types; they are numbered as follows:

1. The financial statements that are audited by the international accounting firm which has a cooperative relationship with the R.O.C. accounting firm;

2. The financial statements that are audited by the R.O.C. parent company’s independent auditors;

3. The financial statements that are not audited by the independent auditors;

4. Others.

Note 3: The amount disclosed was based on Investment Commission, MOEA Regulation No. 09704604680 announced on August 29, 2008.

Note 4: The numbers in the table shall be expressed in NTD. Foreign currencies shall be translated into NTD at the exchange rate prevailing on the financial reporting date. Note 5: The ‘amounts’ are expressed in thousands of New Taiwan dollars.

Table 10-4

Expressed in thousands of NTD

ENNOSTAR INC.

Significant transactions conducted with investees in Mainland China directly or indirectly through other companies in the third areas

Year ended December 31, 2021

Table 11

(Except as otherwise indicated)

Investee in Mainland China	Sale(purchase)	Sale(purchase)	Propertytransaction	Propertytransaction	Accounts receivable (payable)	Accounts receivable (payable)	Provision of endorsements/guarantees or collaterals	Provision of endorsements/guarantees or collaterals		Financing	Financing		Others
Episky Corporation (Xiamen) Ltd. Jiangsu Canyang Optoelectronics Ltd. SHENZHEN EPIKYLIN OPTOELECTRONICS CO.,LTD Epicrystal (Changzhou) Co., Ltd. Jiangsu Canyang Optoelectronics Ltd. Episky Corporation (Xiamen) Ltd. Epicrystal (Changzhou) Co., Ltd. LEADSTAR Micro-Crystal Display Corporation (JiangSu) Ltd. Lextar Electronics (Suzhou) Corp. Lextar Electronics (Chuzhou) Corp. Shanghai Welight Electronic Co., LTD	Amount	%	Amount	%	Balance at December 31,2021	%	Balance at December 31,2021	Purpose	Maximum balance during the year ended December 31, 2021	Balance at December 31, 2021	Interest rate	Interest during the year ended December 31, 2021
	$ 1,072,506 305,924 886,497 482,638 ( 955,781) ( 374,575) ( 1,694,363) 121,386 143,603) ( 4,375,626) ( 214,412	4.25 1.00 3.51 1.91 ( 3.79) ( 1.48) ( 6.71) 17.46 2.28) ( 69.61) ( 22.65	2,559 - - 4,225 - - - - - - -	- - - - - - - - - - -	$ 600,159 184,478 421,144 180,177 ( 68,215) ( 53,365) ( 697,866) 7,636 13,680) ( 1,175,829) ( 125,315	1.04 0.32 0.73 0.31 ( 0.12) ( 0.09) ( 1.21) 4.28 ( 0.82) ( 70.35) 49.05	$ 664,320 221,440 434,400 - - - - - - - -	- - - - - - - - - - -	$ - 438,400 - - - - - - - - -	$ - - - - - - - - - - -	- - - - - - - - - - -	$ - 3,890 - - - - - - - - -

Table11-1

ENNOSTAR INC. STATEMENT OF CASH AND CASH EQUIVALENTS DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

Statement1
Item		Description	Amount
Cash
Bank deposits
Demand deposits－NTD		$	20,994
－USD	USD 100	thousand at exchange rate	2,758
	of 27.68
Bonds sold under repurchase
agreement－NTD			20,000
		$	43,752

Statement1,Page1

ENNOSTAR INC.

STATEMENT OF CHANGES IN INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD PERIOD FROM JANUARY 6 TO DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

Statement2

Statement2
Name	BeginningBalance		Additions(Reduction)		Gain (loss) on investments Shares Percentage of Ownership 2,066,382 1,088,701,410 100% 303,982 514,916,380 100% 11,625) ( 65,000,000 100% 2,017) ( 3,100,000 58.59% 134) ( 29,000,000 100% 48,485 23,799,000 7.92% 18,076) ( 9,028,000 9.85% EndingBalance		Amount	Market Value or Net Assets Value		Collateral
	Shares	Amount	Shares	Amount (Note1)				Unit Price (in NTD)	Total Amount
Epistar Corporation Lextar Electronics Corporation Harvestar Investment Corp. Amengine Corporation Calystar Investment Corp. GCS Holdings, Inc. Tyntek Corporation	- - - - - - -	- $ - - - - - -	1,088,701,410 514,916,380 65,000,000 3,100,000 29,000,000 23,799,000 9,028,000	36,961,274 $ 11,315,172 688,236 10,210 290,000 585,729 469,786		100% 100% 100% 58.59% 100% 7.92% 9.85%	39,027,656 $ 11,619,154 676,611 8,193 289,866 634,214 451,710	35.85 22.57 10.41 2.64 10.00 28.35 49.10	39,027,656 $ 11,619,154 676,611 8,193 289,866 674,702 443,275	None None None None None None None

Note1: Including investments of additions, Cumulative translation differences of foreign operations, Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income, cash dividend paid and except Subsidiary holds shares of parent company.

Statement2,Page1

ENNOSTAR INC.

STATEMENT OF CHANGES IN PROPERTY, PLANT AND EQUIPMENT PERIOD FROM JANUARY 6 TO DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

Statement3

Statement3
Item Office equipment Leasehold improvements Construction in progress and equipment to be inspected	BeginningBalance Addition - $ 414 $ - 4,678 - 5,136 - $ 10,228 $		Decrease - $ - - - $	Ending Balance
				414 $ 4,678 5,136 10,228 $

Statement3,Page1

ENNOSTAR INC.

STATEMENT OF CHANGES IN ACCUMULATED DEPRECIATION OF PROPERTY, PLANT AND EQUIPMENT PERIOD FROM JANUARY 6 TO DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

Statement4

Statement4
Item		BeginningBalance		Addition		Decrease		EndingBalance
Accumulated depreciation: Office equipment Leasehold improvements		- $ - - $		32 $ 39 71 $		- $ - - $		32 $ 39 71 $

Statement4,Page1

ENNOSTAR INC. -TERM BORROWINGS DECEMBER 31, 2021

STATEMENT OF SHORT-TERM BORROWINGS

(Expressed in thousands of New Taiwan dollars)

Statement5

Statement5
Nature	Description		EndingBalance	Contract Period	Range of Interest Rate		Credit Line	Collateral	Note
Unsecurred borrowings	Unsecurred borrowings		150,000 $	2021/11/10~2022/11/9	1.12%		150,000 $	None

Statement5,Page1

ENNOSTAR INC.

SUMMARY STATEMENT OF CURRENT PERIOD EMPLOYEE BENEFITS, DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSES BY FUNCTION

PERIOD FROM JANUARY 6 TO DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

Statement6

Statement6
Nature Function	Year ended December 31,2021
	Classified as Operating Costs	Classified as Operating Expenses	Total
Employee Benefit Expense
Wages and salaries	158,833	-	158,833
Labour and health insurance fees	6,275	-	6,275
Pension costs	3,444	-	3,444
Directors'remuneration	33,812	-	33,812
Other personnel expenses	2,926	-	2,926
Depreciation Expense	71	-	71
Depletion Expense	-	-	-
Amortisation Expense	-	-	-

Note:

1. As at December 31, 2021, the Company had 69 employees, including 8 non-employee directors.

2. A company whose stock is listed for trading on the stock exchange or over-the-counter securities exchange shall additionally disclose the following information ：

3. (1) Average employee benefit expense in current year $2,811. ((Total employee benefit expense of current year-Total directors’ compensation of current year) / (Number of employees of current year-Number of non-employee directors of current year))

4. (2) Average employees salaries in current year 2,604. (Total wages and salaries of current year/ (Number of employees of current year-Number employee of non- directors of current year))

5. (3) Adjustments of average employees salaries 0%. ((Average wages and salaries of current year-Average wages and salaries of prior year) /Average wages and salaries of prior year) Statement6,Page1

6. Statement6,Page1

7. (4) Remuneration of the supervisors in current year 0.

ENNOSTAR INC.

SUMMARY STATEMENT OF CURRENT PERIOD EMPLOYEE BENEFITS, DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSES BY FUNCTION (Cont.)

PERIOD FROM JANUARY 6 TO DECEMBER 31, 2021

(Expressed in thousands of New Taiwan dollars)

Statement6

Description:

1. The number of employees described in Note to this form should be calculated by using average number of employees and the basis of calculation was the same as the employee benefits expenses and employees’ salaries.

2. According to IAS19, employees may provide services in a full-time, part-time, permanent, irregular or temporary manner, including directors and other management personnel. Therefore, “employees” in this form include directors, managers, general employees and contract hires, etc., but not including supervisors, dispatched manpower, labor contracting or business outsourcing personnel.

3. 3.“Directors’ remuneration” refers to the remuneration received by all directors, retirement pension, director’s remuneration and business execution expenses, etc., but does not include employee directors’ salary, labor and health insurance.

4. 4.“Supervisors’ remuneration” refers to the remuneration received by all supervisors, supervisors’ remuneration and business execution expenses, etc.

Statement6,Page2