Eson Precision Ind. Co., Ltd. — Proxy Solicitation & Information Statement 2026

May 11, 2026

Stock Code 5243

Eson Precision Ind. Co., Ltd.

References for 2026 Annual General

Meeting of Shareholders

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Eson Precision Ind. Co., Ltd.
Year 2026
Agenda of Annual Meeting of Shareholders

Time : 9:00 am, on Tuesday, June 11,2026
Place :8F., No.2, Sec. 4, Zhongyang Rd., Tucheng Dist., New Taipei City 236, Taiwan
Type of Meeting: Visual Communication Assisted Shareholders Meeting
On Line Meeting Platform: Taiwan Depository & Clearing Corporation
(website:https://stockservices.tdcc.com.tw)

I. Call the Meeting to Order
II. Chairperson Remarks
III. Report Items
1. 2025 Business Report.
2. 2025 Audit Committee’s Agreement Report.
3. Report on the Distribution of Directors’ Compensation for 2025
4. Report on the Distribution of Employees’ Compensation for 2025
IV. Proposals Items
1. Adoption of the 2025 Business Report and Financial Statements.
2. Adoption of the 2025 Earnings Distribution Proposal.
V. Election Items
1. By-election of One Independent Director.
VI. Questions and Motions
VII. Adjournment

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Report Items

Report No. 1

2025 Business Reports.

Explanation:

The 2025 Business Report is attached hereto as Attachment 1. Please refer to Pages 8-10 of handbook.

Report No. 2

Audit Committee’s Agreement Report on the 2025 Financial Statements.

Explanation:

The 2025 Audit Committee’s Agreement Report is attached hereto as Attachment 2. Please refer to Pages 11 of handbook.

Report No. 3

Report on the Distribution of Directors’ Compensation for 2025.

Explanation:

1. According to Article 13.4 of the Articles of Incorporation, if there is surplus profit, the company shall set aside 2% to 8% as compensation to employees. The company shall from the surplus profit, set aside no more than 0.5% thereof as remuneration for the directors. The “surplus profit” referred to above means the net profit before tax and for the avoidance of doubt, such amount is before any payment of compensation to employees and remuneration for the Directors and is exclusive of the earnings accumulated from previous years.

2. The Company proposes to distribute directors’ compensation in the amount of NT$5,094,112 (0.5%), to be paid in cash.

3. Regarding the remuneration received by directors, including the remuneration policy, the details and amount of individual remuneration as Attachment 3. Please refer to Pages 12-13 of handbook.

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Report No. 4

Report on the Distribution of Employees' Compensation for 2025.

Explanation:

1. According to Article 13.4 of the Articles of Incorporation, if there is surplus profit, the company shall set aside 2% to 8% as compensation to employees. The company shall from the surplus profit, set aside no more than 0.5% thereof as remuneration for the directors. The "surplus profit" referred to above means the net profit before tax and for the avoidance of doubt, such amount is before any payment of compensation to employees and remuneration for the Directors and is exclusive of the earnings accumulated from previous years.

2. The Company proposes to distribute employees' compensation in the amount of NT$40,752,829 (4%), to be paid in cash.

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Proposals Items

Proposal 1:
(Proposed by the Board)

Adoption of the 2025 Business Report and Financial Statements.

Explanation:

1. Company’s 2025 Financial Statements were audited by independent auditors, Peng, Shi-Xuan CPA and Wu, Ke-Chang CPA of Deloitte & Touche.
2. 2025 Business Report, CPA Audit Report and the aforementioned Financial Statements that have been reviewed and audited by the audit committee are attached hereto as Attachment 1 and Attachment 3. Please refer to Pages 8-10 and Pages 14-23 of handbook.
3. Adoption requested.

Resolution:

Proposal 2:
(Proposed by the Board)

Adoption of the Proposal for Distribution of 2025 Profits.

Explanation:

1. The Company’s net profit after taxes for 2025 was NT$741,268,207 by deducting the set aside legal reserve of NT$74,126,821, the available earnings at end of the period is equal to NT$667,141,386, each common share holder will be entitled to receive a cash dividend of NT$2.2 per share, the Company plans to distribute dividends of NT$370,763,613 to shareholders.
2. Please refer to Page 24 of this handbook for the 2025 Profit Distribution Table.
3. The cash dividend distribution will be calculated to the nearest NT dollar, the remainder will be transferred into the “Other Revenue”.
4. Subject to the approval of the regular shareholders’ meeting, the ex-dividend date for the cash would be decided by Chairman.
5. If the number of total shares outstanding, prior to the ex-dividend date for the distribution, has changed due to the repurchasing of shares by the Company, etc., such that the ratios of the stock dividends and cash dividends are affected and must be adjusted, the Chairman is authorized to make such adjustments.
6. Adoption requested.

Resolution:

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Election Items

Proposal 1:
(Proposed by the Board)

By-election of One Independent Director.

Explanation:

1. Pursuant to Article 33.1 of the Company’s Articles of Incorporation, the number of directors shall be no fewer than five and no more than nine. Each director shall serve a term not exceeding three years and shall be elected by the shareholders’ meeting. Directors may be eligible for re-election. Among the aforementioned number of directors, the number of independent directors shall be no fewer than three. The Company currently has seven directors (including three independent directors) for its sixth term.

2. Pursuant to Article 4, Paragraph 5 of the Directions for the Establishment and Exercise of Powers of the Board of Directors of Listed Companies promulgated by the Taiwan Stock Exchange Corporation, where the chairman of the board and the general manager or equivalent position of a listed company are held by the same person, or are spouses or relatives within the first degree of kinship, the number of independent directors shall be no fewer than four.

3. As the Company’s Chairman and General Manager are held by the same person, it is proposed to conduct a by-election of one independent director. The elected independent director shall assume office immediately upon election, with a term from June 11, 2026 to June 18, 2027.

4. According to the Company's Articles of Association, the election of directors (including independent directors) adopts a candidate nomination system. The nomination and appointment methods shall be handled in accordance with relevant laws and regulations. Shareholders shall appoint directors from the list of candidates, including their education, experience and other relevant information as Attachment 6. Please refer to Pages 28 of handbook.

5. Rules for Director Election as Appendix 2. Please refer to Pages 43-45 of handbook.

Resolution: