FATC — AGM Information 2026

May 25, 2026

FORMOSA ADVANCED TECHNOLOGIES CO., LTD.

2026 ANNUAL SHAREHOLDERS' MEETING

MEETING HANDBOOK

(This English translation is prepared in accordance with the Chinese version and is for reference purposes only. If there are any inconsistency between the Chinese version and this translation, the Chinese version shall prevail.)

JUNE 25, 2026

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Table of Contents

Meeting Procedure ... Page 1
Meeting Agenda ... Page 2
Report Items ... Page 3
Ratification Items ... Page 11
Discussion Items ... Page 13
Appendices ... Page 19

1. Independent Auditor’s Report
2. Articles of Incorporation of the Company
3. Rules of Procedure for Shareholders’ Meeting of the Company
4. Information regarding the Proposed Employees and Directors’ Compensation approved by the Board of Directors of the Company
5. Effect upon Business Performance and Earnings per Share of the Company by the Stock Dividend Distribution Proposed at the 2026 Annual Shareholders’ Meeting
6. Current Shareholdings of Directors of the Company

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FORMOSA ADVANCED TECHNOLOGIES CO., LTD.

2026 ANNUAL SHAREHOLDERS' MEETING

PROCEDURE

1. Call Meeting to Order
2. Chairman’s Address
3. Reporting Items
4. Ratification Items
5. Discussion Items
6. Special Motions
7. Meeting Adjourned

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FORMOSA ADVANCED TECHNOLOGIES CO., LTD.

2026 ANNUAL SHAREHOLDERS' MEETING

AGENDA

Time: 10:00 a.m., Thursday, June 25, 2026

Venue: No.380, Sec.6, Nanjing East Rd. Neihu Dist., Taipei City, Taiwan

Type of Meeting: Physical Meeting

1. Report Items
   (1) 2025 Business Report
   (2) 2025 Audit Committee's Review Report
   (3) Report on the Distribution of 2025 Employees' Compensation
   (4) Report on the Distribution of 2025 Cash Dividends

2. Ratification Items
   (1) To Ratify the 2025 Business Report and Financial Statements
   (2) To Ratify the Proposal for 2025 Earnings Distribution

3. Discussion Items
   (1) To Release the Directors from Non-competition Restrictions

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Report Items

1. Regarding the Company's 2025 business operations, please refer to the Business Report for further details (on pages 4 through 9 of the Handbook).

2. The Company's Audit Committee has reviewed the 2025 Business Report and Financial Statements and issued its Review Report in accordance with applicable laws. Please refer to the Audit Committee's Review Report (on page 10 of the Handbook).

3. Report on the Distribution of 2025 Employees' Compensation
   The 2025 profit before tax prior to deducting employees' compensation was NT$756,527,163. The Company had no accumulated losses. In accordance with Article 19 of the Company's Articles of Incorporation, the Board of Directors approved on March 4, 2026, to appropriate 2.10% for employees' compensation, totaling NT$15,887,070. Of this amount, 1.93% of the aforementioned profit before tax, totaling NT$14,604,316, was allocated for non-managerial employees' compensation. All of the allocations mentioned above will be distributed in cash.

4. Report on the Distribution of 2025 Cash Dividends
   In accordance with Article 20 of the Company's Articles of Incorporation, the Board of Directors approved the distribution of cash dividends totaling NT$442,222,223 on March 4, 2026, which represents approximately NT$1.00 per share. The record date for the distribution of cash dividends will be determined by the Board of Directors.

5. 3 -

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Formosa Advanced Technologies Co., Ltd. 2025 Business Report

I. 2025 Business Status

In 2025, the Company recorded net sales of NT$9,921.21 million, representing an increase of NT$988.65 million, or 11.1%, compared with NT$8,932.56 million in 2024. Profit before tax amounted to NT$740.64 million, representing a decrease of NT$365.60 million, or 33.1%, compared with NT$1,106.24 million in 2024. The decrease in profit before tax was mainly attributable to weak DRAM market conditions in the first half of the year and unfavorable foreign exchange factors.

In the first half of 2025, the DRAM market continued to experience oversupply from the previous year. Customers reduced demand for downstream assembly and testing services in order to digest inventories. In addition, uncertainties arising from U.S. reciprocal tariff issues, as well as foreign exchange impacts resulting from the significant appreciation of the New Taiwan dollar, directly affected revenue and profitability, causing overall operating performance in the first half of the year to fall short of expectations.

In the second half of the year, as the supply-demand balance in the DRAM market improved, major global DRAM wafer manufacturers prioritized capacity allocation to high value-added HBM and DDR5 products to meet strong demand from AI-related applications. This led to a structural shortage of DDR4 products beginning in the second half of the year. Taiwanese wafer manufacturers also expanded order intake and output of DDR4 products, driving a recovery in demand for downstream assembly and testing services. The Company seized this opportunity by actively securing orders for DDR4 assembly and testing services and implementing debottlenecking capacity expansions to fully meet customer demand, resulting in steady operating growth in the second half of the year.

In response to the supply shortage in the DRAM market in the second half of the year, the Company adopted various measures to enhance its competitiveness, including:

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(I) Sales: Strengthening customer relationships, maintaining stable supply and ensuring product delivery schedules, while concurrently securing orders for higher value-added assembly and testing services and module products.

(II) Production: Expanding capacity for bottleneck processes in response to demand for assembly and testing services for DDR4 products, continuing to increase production manpower, optimizing and improving packaging processes, and enhancing production efficiency.

(III) Research and Development: Continuing the research and development of new assembly and testing products for 10-nanometer-class processes in line with customer requirements, establishing production lines for new wafer bumping and wafer redistribution layer processes, and developing advanced packaging process technologies.

II. Production and Sale Status

The production and sales volume of the Company's products in 2025 were as follows:

Product	Production Volume	Sales Volume
Assembly and Testing	1,611,696 thousand units	1,654,371 thousand units
Modules	14,677 thousand units	13,673 thousand units

(I) Revenue from assembly and testing products in 2025 amounted to NT$7,389.73 million, representing a decrease of 1.1% compared with NT$7,471.44 million in 2024. Sales volume was 1,654,371 thousand units, representing an increase of 0.7% compared with 1,642,951 thousand units in 2024.

(II) Revenue from module products in 2025 amounted to NT$2,531.48 million, representing an increase of 73.3% compared with NT$1,461.12 million in 2024. Sales volume was 13,673 thousand units, representing an increase of 52.2% compared with 8,981 thousand units in 2024.

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III. Operating Status

In 2025, the Company recorded net sales of NT$9,921.21 million, representing an increase of NT$988.65 million compared with NT$8,932.56 million in 2024. After deducting operating costs of NT$8,846.03 million, and selling, general and administrative expenses and research and development expenses of NT$363.07 million, operating income amounted to NT$712.11 million, with an operating margin of 7.18%. Including non-operating income and expenses of NT$28.53 million, profit before tax for 2025 amounted to NT$740.64 million.

IV. 2026 Business Outlook

Looking ahead to 2026, in view of the rapid emergence of demand for DDR4 products, the Company will focus its operations on the following:

(I) Increasing order intake and capacity expansion for DDR4 assembly and testing services in response to changes in the market product mix and customer demand.

(II) Developing advanced packaging processes and establishing production lines to meet customer demand for high-speed DDR5 and customized memory products.

(III) Expanding the customer base in multi-chip packaging, logic IC, and Flash assembly and testing to further diversify the Company's assembly and testing service offerings.

(IV) Actively securing orders for DDR4 server memory module manufacturing services amid continued strong demand from cloud servers and data centers, while working with customers to develop new DDR5 server memory module products.

At the same time, the Company will continue to monitor market trends and actively pursue opportunities to expand its customer base and secure additional service orders. The business outlook for 2026 is as follows:

(I) Market Expansion and Service Order Intake:

1. In assembly and testing services, the continued advancement of AI and the rapid development of cloud computing applications are driving

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sustained growth in demand for server memory. In addition, AI smartphones are being equipped with higher-capacity LPDDR4 memory; DDR4 continues to see stable demand in the consumer PC market; and DDR4 remains the mainstream solution for industrial control, networking and consumer electronics applications. Accordingly, Taiwanese memory manufacturers are expected to continue expanding DDR4 output in 2026 to address the market supply-demand gap. Capitalizing on this opportunity, the Company will optimize production efficiency and improve its automated scheduling system for existing assembly and testing production lines, while continuously enhancing output and quality to provide customers with higher-quality services. In addition, the Company will further expand assembly and testing capacity through equipment additions and manpower increases in order to undertake more assembly and testing orders and deliver stronger operating performance.

1. In module manufacturing services, the gaming industry has maintained steady growth in recent years. As consumers upgrade their PCs in pursuit of a smoother and more stable operating experience, next-generation DDR5 products with higher speed and bandwidth play an indispensable role. Demand for DDR5 gaming memory modules and DDR5 standard memory modules is therefore expected to continue increasing gradually. In addition, demand for DDR4 server applications remains stable in the general server segment. Accordingly, in the new year, the Company will expand capacity for DDR5 gaming and standard memory modules by adding SMT production lines, while continuing to secure orders for DDR4 server memory module manufacturing services to meet demand in the memory module market.

(II) Research and Development:

1. In assembly and testing services, the Company will continue to optimize flip-chip packaging and stacked packaging technologies in line with customers' development of new 10-nanometer-class DDR5 products. In addition, with the construction of the cleanroom at the new Plant 5 and the

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gradual installation of production equipment, wafer bumping and wafer redistribution layer process technologies are expected to enter trial production and verification in phases beginning in the second half of 2026. Research and development of advanced processes is also progressing as scheduled.

1. For module products, the Company will focus on the research and development of DDR5 gaming memory modules and server memory modules, while continuing to develop technologies related to industrial control modules and optical communication modules to expand its product portfolio.

(III) Capacity Deployment:

In the new year, in addition to accelerating the expansion of new capacity for assembly and testing processes to meet upstream customers' demand for assembly and testing services for DDR4 products, the Company will continue the construction of the cleanroom, electrical systems, piping systems, and the installation of other utility facilities at the new Plant 5. For memory modules, in response to the continued increase in demand for DDR5 memory module manufacturing services, the Company will invest in the expansion of module production lines.

(IV) Business Management:

The Company will continue to uphold the Formosa Plastics Group's spirit of "striving for perfection and thoroughness" by promoting various improvement initiatives, including reducing production costs, refining process technologies, improving workforce performance, and strengthening quality management. In addition, AI will be introduced as a supporting tool to further enhance the Company's overall competitiveness.

(V) Corporate Sustainability:

1. Upholding corporate sustainability as its core philosophy and implementing ESG initiatives, in 2025 the Company received multiple recognitions, including the "Gold Award for Sustainability Reporting", "Taiwan Top 100 Sustainable Model Enterprises", and "Climate

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Leadership Award" at the Taiwan Corporate Sustainability Awards, as well as being named among Business Weekly's "Top 100 Carbon Competitiveness Enterprises" and receiving the "CommonWealth Sustainable Citizenship Award" from CommonWealth Magazine. In addition, the Company again achieved the highest "A List" leadership rating in both "Climate Change" and "Water Security" under the international environmental assessment indicator CDP.

1. In the new year, the Company will more actively promote various corporate sustainability initiatives, including the completion and commissioning of the new water recycling plant, thereby achieving the goal of strengthening water resource recycling and reuse. The Company will also carefully evaluate renewable energy procurement plans and continue to promote various improvement projects for water conservation, energy conservation and waste reduction, moving toward its net-zero carbon reduction target. In addition, the Company will proactively participate in ESG assessments and local public welfare activities, while implementing corporate governance and employee care initiatives to fulfill its corporate social responsibility.

In the new year, as the DRAM industry gradually recovers and applications for advanced packaging continue to expand, the Company will maintain a cautiously optimistic approach and continue to deepen its presence in the memory back-end services market. The Company will strive to enhance operating efficiency, meet customer demand through higher quality and faster delivery, and focus on the development of more advanced technologies. At the same time, the Company will closely monitor developments in the memory market, keep abreast of the latest industry trends, and actively expand into new customers and new markets. Through the above efforts, the Company aims to become one of the most diversified and technologically advanced companies in the memory assembly and testing and module industry, thereby creating greater value for shareholders.

Chairman: Lin Chin Su
President: Hsien Cheng Chang
Chief Accountant: Tsai-Hsien Lin

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FORMOSA ADVANCED TECHNOLOGIES CO., LTD.

The Audit Committee’s Review Report

The Company’s 2025 Business Report, Financial Statements and earnings distribution proposal have been prepared by the Board of Directors. An audit of the Financial Statements was conducted by the CPAs of KPMG Taiwan, and the audit reports were issued by KPMG. The Audit Committee members of Formosa Advanced Technologies Co., Ltd. reviewed the Business Report, Financial Statements, and earnings distribution proposal and determined the information to be correct and accurate. According to the Securities and Exchange Act and the Company Act, we hereby submit this report.

Formosa Advanced Technologies Co., Ltd.
Chairman of the Audit Committee:
Yu Cheng

March 4, 2026

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Ratification Items Proposal 1

Proposal: Ratification of the 2025 Business Report and Financial Statements

Proposed by the Board of Directors

Explanation:

1. The preparation of the Company’s 2025 Financial Statements was completed, and the same was reviewed by the Audit Committee, approved by the Board of Directors on March 4, 2026, and audited by independent auditors, Mr. Ko Hui-Chih and Ms. Kuo Hsin-Yi of KPMG. The aforesaid Financial Statements, together with the Business Report, were reviewed by the Audit Committee, and the Audit Committee’s written Review Report has been issued.

2. For the aforementioned Business Report, please refer to pages 4 through 9 of this Meeting Handbook. As for the Financial Statements, please refer to pages 14 through 17 of this Handbook. The Business Report and Financial Statements are hereby submitted for ratification.

Resolution:

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Ratification Items Proposal 2

Proposal: Ratification of the 2025 Earnings Distribution Plan
Proposed by the Board of Directors

Explanation:

The 2025 Earnings Distribution Proposal, which can be referred to on page 18 of this Handbook, was reviewed by the Audit Committee members of Formosa Advanced Technologies Co., Ltd. and approved by the Board of Directors on March 4, 2026.

Resolution:

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Discussion Items Item 1

Release of the Directors from Non-competition Restrictions

Proposed by the Board of Directors

Explanation:

1. According to Article 209 of the Company Act, any Director conducting business for himself/herself or on another’s behalf, and the scope of which coincides with the Company’s business scope, shall explain at the Shareholders’ Meeting the essential contents of such conduct and obtain approval from shareholders in the Meeting.

2. The position concurrently held by the Company’s Director, Mr. Joseph Wu, which involves the same or similar business scope as the Company, is listed below. Provided that the Company’s interests are not impaired, it is hereby proposed, pursuant to Article 209 of the Company Act, to submit for approval the release of the Director from non-competition restrictions.

Name	Concurrent Position of other Companies
Joseph Wu
Nanya Technology Corp.
representative	Director, MemoLead Technology Corporation.

Resolution:

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(English Translation of Financial Statements Originally Issued in Chinese)

Formosa Advanced Technologies Co., Ltd.

Statements of Comprehensive Income

For the years ended December 31, 2025 and 2024

(Expressed in thousands of New Taiwan Dollars, except for earnings per share)

		For the years ended December 31,
		2025		2024
		Amount	%	Amount	%
4000	Operating revenue (Notes 6(m) and 7)	$ 9,921,208	100	8,932,564	100
5000	Operating costs (Notes 6(d), (e), (f), (i) and 7)	(8,846,028)	(89)	(7,790,003)	(87)
5900	Gross profit from operations	1,075,180	11	1,142,561	13
	Operating expenses (Notes 6(e), (f), (i), (n) and 7):
6100	Selling expenses	(24,890)	-	(22,200)	-
6200	Administrative expenses	(88,515)	(1)	(86,216)	(1)
6300	Research and development expenses	(249,668)	(3)	(266,232)	(3)
6000	Total operating expenses	(363,073)	(4)	(374,648)	(4)
6900	Net operating income	712,107	7	767,913	9
	Non-operating income and expenses (Notes 6(o) and 7):
7100	Interest income	77,760	1	100,224	1
7010	Other income	31,474	-	71,925	-
7020	Other gains and losses, net	(75,260)	(1)	171,886	2
7050	Finance costs	(5,441)	-	(5,713)	-
7000	Total non-operating income and expenses	28,533	-	338,322	3
7900	Profit before income tax	740,640	7	1,106,235	12
7950	Income tax expenses (Note 6(j))	(138,008)	(1)	(205,890)	(2)
8200	Profit	602,632	6	900,345	10
8300	Other comprehensive income (loss) (Notes (i), (j) and 6(k))
	Items that will not be reclassified subsequently to profit or loss:
8311	Gains on remeasurements of the defined benefit plans	(9,679)	-	8,671	-
8316	Unrealized gains (losses) from investments in equity instruments measured at fair value through other comprehensive income	1,386,460	14	(1,409,669)	(16)
8349	Less: income tax related to components of other comprehensive income that will not be reclassified to profit or loss	1,936	-	(1,734)	-
8310	Total items that will not be reclassified subsequently to profit or loss	1,378,717	14	(1,402,732)	(16)
	Items that will be reclassified subsequently to profit or loss:
8399	Less: income tax related to components of other comprehensive income that will be reclassified to profit or loss	-	-	-	-
8360	Total items that will be reclassified subsequently to profit or loss	-	-	-	-
8300	Other comprehensive income (loss)	1,378,717	14	(1,402,732)	(16)
8500	Total comprehensive income (loss)	$ 1,981,349	20	(502,387)	(6)
	Earnings per share (in dollars) (Note 6(l))
9750	Basic earnings per share	$	1.36		2.04
9850	Diluted earnings per share	$	1.36		2.03

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(English Translation of Financial Statements Originally Issued in Chinese)

Formosa Advanced Technologies Co., Ltd.

Balance Sheets

December 31, 2025 and 2024

(Expressed in thousands of New Taiwan Dollars)

Assets	December 31, 2025		December 31, 2024
		Amount	%	Amount	%
Current assets:
1100	Cash and cash equivalents (Note 6(a))	$ 4,056,111	29	5,170,498	41
1120	Current financial assets at fair value through other comprehensive income (Note 6(b))	1,057,661	8	828,560	7
1136	Current financial assets at amortized cost (Note 8)	-	-	13,680	-
1140	Current contract assets (Note 6(m))	1,220,317	9	954,488	8
1150	Notes receivable, net (Notes 6(c) and (m))	9	-	-	-
1170	Accounts receivable, net (Notes 6(c) and (m))	519,976	4	498,594	4
1180	Accounts receivable due from related parties, net (Notes 6(c), (m) and 7)	1,292,278	9	1,053,562	8
1200	Other receivables, including related parties (Note 7)	186,454	1	4,308	-
130X	Inventories (Note 6(d))	1,008,961	7	785,350	6
1470	Other current assets	101,462	1	60,660	1
	Total current assets	9,443,229	68	9,369,700	75
Non-current assets:
1517	Non-current financial assets at fair value through other comprehensive income (Note 6(b))	1,507,364	11	350,006	3
1600	Property, plant and equipment (Note 6(e))	2,482,073	18	2,223,760	18
1755	Right-of-use assets (Note 6(f))	416,998	3	462,007	3
1840	Deferred tax assets (Note 6(j))	6,090	-	3,696	-
1900	Other non-current assets	61,375	-	114,555	1
	Total non-current assets	4,473,900	32	3,154,024	25
Liabilities and Equity
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Current liabilities:
2170 Accounts payable
2180 Accounts payable to related parties (Note 7)
2200 Other payables, including related parties (Notes 6(g) and 7)
2230 Current tax liabilities
2280 Current lease liabilities (Notes 6(h) and 7)
2300 Other current liabilities
Total current liabilities
Non-current liabilities:
2570 Deferred tax liabilities (Note 6(j))
2580 Non-current lease liabilities (Notes 6(h) and 7)
2640 Net defined benefit liability, non-current (Note 6(i))
2645 Guarantee deposits received
Total non-current liabilities
Total liabilities
Equity (Note 6(k)):
3110 Ordinary shares
3200 Capital surplus
3210 Legal reserve
3320 Special reserve
3350 Unappropriated retained earnings
3400 Other equity
Total equity
Total liabilities and equity
December 31, 2025		December 31, 2024
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Amount	%	Amount	%
$ 252,173	2	162,060	1
42,748	-	31,580	-
670,972	5	689,032	7
143,135	1	131,731	1
44,240	-	43,639	-
26,012	-	13,009	-
1,179,280	8	1,071,051	9
57,341	1	64,189	1
392,258	3	436,499	3
41,018	-	44,958	-
100	-	100	-
490,717	4	545,746	4
1,669,997	12	1,616,797	13
4,422,222	32	4,422,222	35
2,411,686	17	2,411,608	19
2,112,830	15	2,022,102	16
1,955,865	14	546,196	4
1,913,934	14	3,460,664	28
(569,405)	(4)	(1,955,865)	(15)
12,247,132	88	10,906,927	87
$ 13,917,129	100	12,523,724	100

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(English Translation of Financial Statements Originally Issued in Chinese)

Formosa Advanced Technologies Co., Ltd.

Statements of Changes in Equity

For the years ended December 31, 2025 and 2024

(Expressed in thousands of New Taiwan Dollars)

Balance at January 1, 2024

Profit

Other comprehensive income (loss)

Total comprehensive income (loss)

Appropriation and distribution of retained earnings:

Legal reserve appropriated

Reversal of special reserve

Cash dividends of ordinary share

Other changes in capital surplus

Balance at December 31, 2024

Profit

Other comprehensive income (loss)

Total comprehensive income (loss)

Appropriation and distribution of retained earnings:

Legal reserve appropriated

Special reserve appropriated

Cash dividends of ordinary share

Other changes in capital surplus

Balance at December 31, 2025

Ordinary shares	Capital surplus	Retained earnings				Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income	Total equity
		Legal reserve	Special reserve	Unappropriated retained earnings	Total
$ 4,422,222	2,411,530	1,968,287	563,243	2,988,150	5,519,680	(546,196)	11,807,236
-	-	-	-	900,345	900,345	-	900,345
-	-	-	-	6,937	6,937	(1,409,669)	(1,402,732)
-	-	-	-	907,282	907,282	(1,409,669)	(502,387)
-	-	53,815	-	(53,815)	-	-	-
-	-	-	(17,047)	17,047	-	-	-
-	-	-	-	(398,000)	(398,000)	-	(398,000)
-	78	-	-	-	-	-	78
4,422,222	2,411,608	2,022,102	546,196	3,460,664	6,028,962	(1,955,865)	10,906,927
-	-	-	-	602,632	602,632	-	602,632
-	-	-	-	(7,743)	(7,743)	1,386,460	1,378,717
-	-	-	-	594,889	594,889	1,386,460	1,981,349
-	-	90,728	-	(90,728)	-	-	-
-	-	-	1,409,669	(1,409,669)	-	-	-
-	-	-	-	(641,222)	(641,222)	-	(641,222)
-	78	-	-	-	-	-	78
$ 4,422,222	2,411,686	2,112,830	1,955,865	1,913,934	5,982,629	(569,405)	12,247,132

See accompanying notes to financial statements.

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(English Translation of Financial Statements Originally Issued in Chinese)

Formosa Advanced Technologies Co., Ltd.

Statements of Cash Flows

For the years ended December 31, 2025 and 2024

(Expressed in thousands of New Taiwan Dollars)

	For the years ended December 31,
	2025	2024
Cash flows from (used in) operating activities:
Profit before tax	$ 740,640	1,106,235
Adjustments:
Adjustments to reconcile profit (loss)
Depreciation expense	627,627	921,789
Amortization expense	41,308	30,348
Interest expense	5,441	5,713
Interest income	(77,760)	(100,224)
Dividend income	(22,002)	(36,589)
Gain on disposal of property, plant and equipment	(4,194)	(411)
Total adjustments to reconcile profit (loss)	570,420	820,626
Changes in operating assets and liabilities:
Changes in operating assets:
Current contract assets	(265,829)	(6,410)
Notes receivable, net	(9)	592
Accounts receivable, net	(21,382)	(9,291)
Accounts receivable due from related parties, net	(238,716)	(156,675)
Other receivables, including related parties	(182,146)	16,879
Inventories	(223,611)	(81,084)
Other current assets	(40,802)	9,271
Total changes in operating assets	(972,495)	(226,718)
Changes in operating liabilities:
Accounts payable	90,113	(27,307)
Accounts payable to related parties	11,168	(12,609)
Other payables, including related parties	27,853	108,913
Other current liabilities	13,003	(637)
Net defined benefit liability, non-current	(13,619)	(15,461)
Total changes in operating liabilities	128,518	52,899
Net changes in operating assets and liabilities	(843,977)	(173,819)
Total adjustments	(273,557)	646,807
Cash inflow generated from operations	467,083	1,753,042
Interest received	77,760	100,224
Dividends received	22,002	36,589
Interest paid	(5,441)	(5,713)
Income taxes paid	(133,910)	(137,999)
Net cash flows from operating activities	427,494	1,746,143
Cash flows from (used in) investing activities:
Acquisition of financial assets at fair value through other comprehensive income	-	(23,022)
Acquisition of financial assets at amortized cost	-	(13,680)
Proceeds from repayments of financial assets at amortized cost	13,680	-
Acquisition of property, plant and equipment	(886,864)	(558,517)
Proceeds from disposal of property, plant and equipment	4,194	411
Decrease in refundable deposits	178	86
Increase in other non-current assets	(30,304)	(61,264)
Decrease (increase) in prepayments for equipment	41,998	(37,994)
Net cash flows used in investing activities	(857,118)	(693,980)
Cash flows from (used in) financing activities:
Decrease in guarantee deposits received	-	(580)
Payments of lease liabilities	(43,640)	(42,411)
Cash dividends paid	(641,123)	(397,809)
Net cash flows used in financing activities	(684,763)	(440,800)
Net (decrease) increase in cash and cash equivalents	(1,114,387)	611,363
Cash and cash equivalents at beginning of period	5,170,498	4,559,135
Cash and cash equivalents at end of period	$ 4,056,111	5,170,498

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Formosa Advanced Technologies CO., LTD
Statement of Profits Distribution
For the year of 2025
Unit : NT$

Items	Amount	Items	Amount	Explanation
Available for Distribution:
1. Undistributed earnings, beginning of period
2. Net profit after tax of current year
Less: Items other than net profit after tax for the period transferred to undistributed earnings of the year
3. Reversal of special surplus reserve	1,319,044,329
602,632,397
-7,742,910
1,386,459,827	Distribution Items:
1. Legal reserve appropriated
2. Distribution of dividends and bonus in cash ( $1.00 per share )
3. Unappropriated retained earnings carried forward to next year	59,488,949
442,222,223
2,798,682,471	1. The authorized capital of the Company is NT$4,422,222,230, and the number of issued shares is 442,222,223.
2. In accordance with Article 20 of the Company's Articles of Incorporation, the Board of Directors is authorized to resolve the cash dividend distribution plan and report the same to the Shareholders’ Meeting.
3. The current year's cash dividend distribution of NT$1.00 per share is fully allocated from the 2025 net profit after tax.
4. Items other than the net profit after tax for the current period transferred to the undistributed earnings of the year mainly comprise the remeasurement of defined benefit plans (pension benefits).
5. The reversal of special surplus reserve refers to the reversal of the special surplus reserve previously recognized for financial assets measured at fair value through other comprehensive income (FVTOCI) in accordance with applicable regulations, when their fair value recovers.
Total	3,300,393,643	Total	3,300,393,643

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Independent Auditors' Report

To the Board of Directors of Formosa Advanced Technologies Co., Ltd.:

Opinion

We have audited the financial statements of Formosa Advanced Technologies Co., Ltd. (“the Company”), which comprise the balance sheet as of December 31, 2025 and 2024, the statement of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the financial statements, including a summary of material accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and its financial performance and its cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and with the International Financial Reporting Standards (“IFRSs”), International Accounting Standards (“IASs”), Interpretations developed by the International Financial Reporting Interpretations Committee (“IFRIC”) or the former Standing Interpretations Committee (“SIC”) endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.

Basis for Opinion

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

Key Audit Matters

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

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Accuracy of revenue recognition timing of sales

Explanation of the key audit matter

Please refer to Note 4(1) for description of accounting policy in relation to revenue recognition, Note 5 for accounting estimates and assumption uncertainty in relation to accuracy of revenue recognition timing of sales, and Note 6(m) for details of revenue from contracts with customers of the financial statements.

The Company’s operating revenue include the packaging and testing services of integrated chips (“IC”). Considering that the highly customised products have no alternative use to the Company and the Company has an enforceable right to payment for performance completed to date in accordance with the contract terms, revenue from providing services is recognized in the accounting period in which the services are rendered. For fixed-price contracts, the revenue is recognized based on the actual service provided as a percentage of the total service to be provided, and the degree of completion of the service is determined by the proportion of the cost incurred to the estimated total cost. Therefore, the accuracy of revenue recognition based on the proportion of completion has a significant impact on the financial statements as a whole, and is a matter of concern to the users or recipients of the reports. As a result, the test on accuracy of revenue recognition timing of sales is the key judgmental areas in our audit. Thus, we considered the accuracy of revenue recognition timing of sales as a key audit matter when conducting our audit.

How the matter was addressed in our audit

Our principal audit procedures included the following:

• Obtained an understanding of the Company’s operations and industry, and assessed whether the internal procedures to recognise estimated total costs are reasonable, and the method of assessment is consistent.
• Sampled the contracts that are negotiated with counterparties, compared the contract terms with the similar contracts, and considered management’s experience of estimation in order to assess the reasonableness of assumptions on estimated items in the total contract cost.
• Obtained the summary of costs, performed related statistical procedures, including selecting quality, cost, unit cost and selling price of products, traced them to related vouchers, and recalculated service revenue recognized based on percentage-of-completion method.
• Examined sales samples from periods before and after the year-end date to assess the accuracy of revenue recognition timing of sales.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and with the IFRSs, IASs, IFRIC, SIC endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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In preparing the 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 the Audit Committee) are responsible for overseeing the Company’s financial reporting process.

Auditors’ Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the 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 Standards on Auditing of the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

1. Identify and assess the risks of material misstatement of the 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 auditors’ report to the related disclosures in the 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 auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.

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

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

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

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditors’ 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.

The engagement partners on the audit resulting in this independent auditors’ report are Ko, Hui-Chih and Kuo, Hsin-Yi.

KPMG

Taipei, Taiwan (Republic of China)

March 4, 2026

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Articles of Incorporation of Formosa Advanced Technologies CO., Ltd.

Amended at the regular shareholders' meeting on June 19, 2025

Chapter 1. General Provisions

Article 1: The Company, incorporated pursuant to the Company Act, has the name Formosa Advanced Technologies Co., Ltd.

Article 2: Business items of this company are as follows:

1. Research, development, production and sale of implanted cathodes and related assembled products
2. Research, development, production and sale of magnetrons and related assembled products
3. Research, development, production and sale of wear-resistant and high-insulating polyimide precision engineering parts
4. Any integrated circuit packaging, testing and R&D work commissioned by other companies
5. Imports and exports relevant to the business of the company
6. CC01080 Manufacturing of electronic parts and components
7. ZZ99999 In addition to permitted business items, other business items not banned or restricted by law

Article 3: The Company was established in Douliu City, Yunlin County and may set up branches in other domestic and overseas locations, if necessary, through the resolution of the board of directors and the approval of the competent authority.

Article 4: Public announcement of the company shall be handled in accordance with Article 28 of the Company Act.

The reinvestment of the company may exceed 40% of its paid-in capital.

Chapter 2. Shares

Article 5: The capital of the company is NT$5,000,000,000 to be divided into 500,000,000 shares with each share valued at NT$10. The board of directors is authorized to separately issue any un-issued

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shares.

Withdrawal of public issuing shall be approved by the board of directors and resolved by a shareholders’ meeting prior to moving forward with such withdrawal-related matters.

Article 6: The Company may issue no share certificate for its shares issued publicly, providing that the shares are registered with the securities depository institution.

Article 7: Shares shall not be transferred within 60 days prior to a regular shareholders' meeting, within 30 days prior to a special shareholders' meeting, or within 5 days prior to the record date fixed by the company for the distribution of dividends, bonus or other benefits.

Chapter 3. Shareholders’ Meeting

Article 8: There are two kinds of shareholders' meetings: regular meetings and special meetings. The regular meeting, held once a year, shall be convened by the board of directors within six months after the end of each fiscal year. A special meeting shall be convened by the board of directors when necessary. The subject of a shareholders’ meeting to be convened shall be specified in the notice and the announcement. With prior consent from the recipient to whom the notice is to be sent, the notice may be issued by means of electronic transmission.

Article 9: A shareholder who is unable to attend a shareholders' meeting may authorize a proxy to attend on his or her behalf by executing a power of attorney printed by the company and specifying the scope of power authorized to the proxy.

Article 10: Each share of the company shall entitle its holder to one vote. However, shares shall have no voting power under such circumstances as provided in Article 179 (2) of the Company Act.

Article 11: Except as otherwise provided in the Company Act, the resolution of a shareholders' meeting shall be adopted by a

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majority of the voting power exercised by the shareholders present at the meeting who represent a majority of the issued shares.

Article 12: The meeting minutes specifying resolutions of a shareholders' meeting shall be made, duly signed and sealed by the chairperson of the meeting and shall be distributed to each shareholder within 20 days after the meeting. In the meeting minutes, an abstract of the discussion process and results shall be recorded. The meeting minutes, the sign-in register of the participating shareholders and any power of attorney issued to a proxy shall be kept by the company. The meeting minutes may be made and distributed by means of electronic transmission. The meeting minutes stated in the preceding paragraph may be distributed to shareholders through an announcement made on the Market Observation Post System.

Chapter 4. Directors

Article 13: The Company has established 9 to 11 seats of directors. All directors shall be elected from a nomination system by shareholders among a list of nominees for directors. The directors shall have a term of office of three years and may be re-elected.

The directors in the above Paragraph include at least three seats of Independent Directors. The nomination and election methods of Independent Directors need to be proceeded in accordance with the Company Act and the Securities Exchange Act.

Pursuant to Article 14-4 of the Securities and Exchange Act, the Company has established an Audit Committee, and all Independent Directors of the Company will serve as members of the Audit Committee. Roles and obligations and relevant matters regarding the Audit Committee and its members will be proceeded in accordance with the Securities and Exchange Act and relevant legal regulations.

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The Board is delegated to determine the remuneration to directors based on their involvement in the Company's business operation and their contributions to the Company with reference to the remuneration standard of the industry. The Company may buy liability insurance for its directors, within the scope of business during their term of office.

Article 14: The board of directors is organized by the directors. With the attendance of more than two-thirds of the directors and the consent of more than half of the directors present, and to be mutual election one person as the chairman, and may elect another person to be the Vice Chairman. The chairman represents the company externally.

The board of directors shall authorize the Chairperson to exercise and perform its rights and duties during the recess of the board of directors. Except for such matters that involve significant profits of the company or transactions of related parties as provided for in applicable laws and statutes and the Articles of Incorporation, which shall be resolved by the board of directors, the Chairperson is authorized to:

1. Approve important contracts.
2. Approve the loans secured by real estate and other borrowings.
3. Approve the purchase and disposal of the company’s general properties and real estate.
4. Appoint the directors and supervisors of reinvested companies.
5. Approve the record date fixed for increase or decrease in capital and the record date for distribution of cash dividends.

Article 15: If the Chairperson is absent or unable to perform his or her duties, his or her proxy shall be determined in accordance with Article 208 of the Company Act.

Directors shall attend the board meeting in person. Except as otherwise provided in the Company Act for directors residing overseas, a director who is unable to attend the board meeting

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may authorize another director to attend on his or her behalf by executing a power of attorney specifying the scope of power authorized to the authorized director. Each director is allowed to act as a proxy for one person only. When the board meeting is held via a visual communication network, the directors participating in the visual communication meeting shall be deemed to have attended the meeting in person.

A notice to convene the board meeting shall specify the subject to be discussed and shall be given to each director seven days prior to the scheduled meeting date. However, in the case of an emergency, the meeting may be convened at any time. The notice to convene the board meeting shall be given in writing, via e-mail or by fax.

Chapter 5. Managers

Article 16: The Company shall have one general manager and several vice general managers and managers whose appointment, discharge and remuneration shall be handled in accordance with Article 29 of the Company Act.

Chapter 6. Accounting

Article 17: At the end of every fiscal year, the board of directors shall prepare (1) a business report, (2) financial statements, and (3) proposal for allocation of earnings or making good of passed losses, and any other relevant records of accounts, and submit them at the shareholders' regular meeting for approval.

Article 18: (Deleted)

Article 19: If the Company has profit for the year, it shall appropriate 0.1% to 2.45% of the profit before tax before to deducting employees' compensation as employees' compensation; of which, an amount representing 0.1% to 2.39% of the profit before tax before to deducting employees' compensation shall be allocated for adjusting salaries or distributing remuneration to grassroots

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employees. However, if the Company still has accumulated deficits, an amount to offset the deficits shall be reserved in advance.

Resolutions regarding the distribution of employees' compensation shall be processed in accordance with Article 235-1 of the Company Act.

Article 20: Where the annual final account of this company shows surplus, aside from the amount for taxation are subtracted, the deficit of the previous year shall be first be compensated for, after which 10% of the remaining amount shall be allocated as legal surplus reserves. However when the accumulated legal reserve amounts to the paid-in capital, this shall not apply, and where necessary special reserves shall be allocated. Where surplus still remain, the amount shall be combined with the accumulated surplus of the previous year that was not dispensed, and the board of directors shall draft a proposal for allocation for dividends for shareholders, and is authorized to distribute dividends paid in cash after a resolution has been adopted by a majority vote at a meeting of the board of directors attended by over two-thirds of the directors; and in addition thereto a report of such distribution shall be submitted to the shareholders' meeting. The dividends paid in stock shall be submitted for the approval in a shareholders' meeting.

The aforementioned special surplus reserve includes:

1. Surplus reserve allocated for special purposes.
2. Earnings from investment recognized by the equity method.
3. Net earnings recognized as financial product transactions, where a decrease of accumulated amount shall also lead to a decrease of the special reserve by the equivalent amount, shall be limited to the amount described under this heading.

4. Other special reserves that is to be allocated in accordance with laws and regulations.

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The Company's business operation is growing steadily, and our dividend policy has adopted a combination of three methods of cash dividend, reinvestment of earnings and reinvestment of capital reserve to satisfy our business expansion needs. After deducting legal earned surplus reserve and special reserve from the earnings available for appropriation of the year, no less than 50% shall be allocated and cash dividend will take precedence. The combined ratio of reinvestment of earnings and reinvestment of capital reserve cannot exceed 50% of the year's total dividend.

Chapter 7. Bylaws

Article 21: Matters not stated in this constitution shall be processed in accordance with the Company Act and other relevant laws and regulations.

Article 22: These Articles of Incorporation were established on July 19, 1990. The 1th amendment was made on July 30, 1990. The 2th amendment was made on November 6, 1990. The 3th amendment was made on March 20, 1991. The 4th amendment was made on December 30, 1991. The 5th amendment was made on September 5, 1996. The 6th amendment was made on October 2, 1996. The 7th amendment was made on October 2, 1996. The 8th amendment was made on March 14, 1997. The 9th amendment was made on June 16, 2000. The 10th amendment was made on June 21, 2002. The 11th amendment was made on June 17, 2005. The 12th amendment was made on June 29, 2006. The 13th amendment was made on June 29, 2006. The 14th amendment was made on March 16, 2007. The 15th amendment was made on June 28, 2007. The 16th amendment was made on June 27, 2008. The 17th amendment was made on June 26, 2009. The 18th amendment was made on June 29, 2010. The 19th amendment was made on June 26, 2012. The 20th amendment was made on June 27, 2013. The 21st amendment was made on June 26, 2015. The 22d amendment was made on June 24, 2016.

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The 23th amendment to be made on June 22, 2018. Relevant provisions concerned the creation of an Audit Committee and the deletion of provisions regarding the supervisors. To be effective when the term of office for supervisors elected by the regular Shareholders' Meeting on June 24, 2016 comes to term. The 24th amendment to be made on June 24, 2022. The 25th amendment to be made on June 26, 2024. The 26th amendment to be made on June 19, 2025.

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Rules of Procedure for Shareholders' Meetings of Formosa Advanced Technologies CO., LTD.
Amended by the Annual Shareholders' Meeting on July 30, 2021

Article 1 To establish a strong governance system and sound supervisory capabilities for the Company's shareholders' meetings, and to strengthen management capabilities, these Rules are adopted pursuant to the Corporate Governance Best Practice Principles for Taiwan Stock Exchange Corp ("TWSE")/ Taipei Exchange ("TPEx") Listed Companies.

Article 2 The rules of procedures for the Company's shareholders' meetings, except as otherwise provided by law, regulation, or the Articles of Incorporation, shall be as provided in these Rules.

Article 3 Unless otherwise provided by law or regulation, the Company's Shareholders' Meetings shall be convened by the Board of Directors.

To convene a shareholders' meeting, the Company shall prepare a meeting handbook. The Company shall prepare electronic versions of a shareholders' meeting notice and proxy forms, and causes of an explanatory materials relating to all proposals, including proposals for ratification, matters for deliberation, or the election or dismissal of directors, and upload them to the MOPS no later than 30 days prior to the Scheduled Annual Shareholders' Meeting date or no later than 15 days prior to the Scheduled Special Shareholders' Meeting date. The Company shall prepare electronic versions of a shareholders' meeting handbook and supplemental meeting materials and upload them to the MOPS no later than 21 days prior to the Scheduled Annual Shareholders' Meeting date or no later than 15 days prior to the Scheduled Special Shareholders' Meeting date. In addition, the Company shall also have prepared a shareholders' meeting handbook and supplemental meeting materials and made them

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available for review by shareholders at any time no later than 15 days prior to the scheduled shareholders’ meeting date. The meeting agenda and supplemental materials shall also be displayed at the Company and at the professional shareholder services agent engaged by the Company as well as being distributed on-site at the meeting place.

The reasons for convening a shareholders’ meeting shall be specified in the meeting notice and public announcement. With the consent of the addressee, the meeting notice may be given in electronic form.

Election or dismissal of directors, amendments to the Articles of Incorporation, capital reduction, application to be delisted from public offering, lifting of non-competition restriction of directors, capital increase by retained earnings, capital increase by capital reserve, dissolution, merger, or demerger of the corporation, or any matter under Paragraph 1 of Article 185 of the Company Act, Articles 26-1 and 43-6 of the Securities Exchange Act, Articles 56-1 and 60-2 of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers shall be set out in the notice of the reasons for convening the shareholders’ meeting. None of the above matters may be raised by an extraordinary motion.

Where the meeting agenda has specified general re-elections of the directors and the terms of the directors’ office, the terms of office of the directors shall not be altered by raising an extraordinary motion or any other method upon the completion of the general elections at the shareholders’ meeting.

A shareholder holding 1 percent or more of the total number of issued shares may submit to the Company a proposal for discussion at an annual shareholders’ meeting. Such proposals, however, are limited to one item only, and no proposal containing more than one item will be included in the Meeting

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Agenda. In addition, when the circumstances of any subparagraph of paragraph 4 of Article 172-1 of the Company Act apply to a proposal put forward by a shareholder, the Board of Directors may exclude it from the Agenda. A shareholder may propose a recommendation for urging the corporation to promote public interests or fulfill social responsibilities, and the providing procedure shall be in accordance with Article 172-1 of the Company Act.

Prior to the book closure date before an annual shareholders' meeting is held, the Company shall publicly announce that it will receive shareholder proposals, the method of receiving such proposals (whether written or in electronic form), and the location and time period for their submission; the period for submission of shareholder proposals may not be less than 10 days.

Shareholder-submitted proposals are limited to 300 words, and no proposal containing more than 300 words will be included in the meeting agenda. The shareholder making the proposal shall be present in person or by proxy at the Annual Shareholders' Meeting and take part in discussion of the proposal.

Prior to the date for issuance of notice of a shareholders' meeting, the Company shall inform the shareholders who submitted proposals of the proposal screening results, and shall list in the meeting notice the proposals that conform to the provisions of this article. At the Shareholders' Meeting the Board of Directors shall explain the reasons for exclusion of any shareholder proposals not included in the agenda.

Article 4 For each shareholder's meeting, a shareholder may appoint a proxy to attend the meeting by providing the proxy form issued by the Company and stating the scope of the power authorized to the proxy.

A shareholder may issue only one proxy form and appoint only

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one proxy for any given shareholders' meeting, and shall deliver the proxy form to the Company no later than 5 days prior to the Shareholders' Meeting date. When duplicate proxy forms are delivered, the one received earliest shall prevail unless a declaration is made to revoke the previous proxy appointment.

After a proxy form has been delivered to the Company, if the shareholder intends to attend the meeting in person or to exercise voting rights in writing or by way of electronic transmission, a written notice of proxy rescission shall be submitted to the Company no later than 2 days prior to the meeting date. If the rescission notice is submitted after that time, votes cast at the meeting by the proxy shall prevail.

Article 5 The venue for a shareholders' meeting shall be the premises of the Company, or a place easily accessible to shareholders and suitable for a shareholders' meeting. The meeting may begin no earlier than 9 a.m. and no later than 3 p.m.

Article 6 The Company shall specify in its shareholders' meeting notices the time during which shareholder attendance registrations will be accepted, the place to register for attendance, and other matters for attention.

The time during which shareholder attendance registrations will be accepted, as stated in the preceding paragraph, shall be at least 30 minutes prior to the time the meeting commences. The place at which attendance registrations are accepted shall be clearly marked and a sufficient number of suitable personnel assigned to handle the registrations.

The Company shall furnish attending shareholders with the meeting agenda book, annual report, attendance card, speaker's slips, voting slips, and other meeting materials. Where there is an election of directors, pre-printed ballots shall also be furnished.

Shareholders and their proxies (collectively, "shareholders") shall attend shareholders' meetings based on attendance cards,

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sign-in cards, or other certificates of attendance. The Company shall not impose arbitrary requirements on shareholders to provide additional evidentiary documents beyond those showing eligibility to attend. Solicitors soliciting proxy forms shall also bring identification documents for verification.

When the government or a juristic person is a shareholder, it may be represented by more than one representative at a shareholders' meeting. When a juristic person is appointed to attend as proxy, it may designate only one person to represent it in the meeting.

Article 7 If a shareholders' meeting is convened by the Board of Directors, the meeting shall be chaired by the Chairman. When the Chairman is on leave or for any reason unable to exercise the powers of the Chairman, the Vice Chairman shall act in place of the Chairman; if there is no Vice Chairman or the Vice Chairman also is on leave or for any reason unable to exercise the powers of the Vice Chairman, the Chairman shall appoint one of the Managing Directors to act as chair, or, if there are no Managing Directors, one of the Directors shall be appointed to act as chair. Where the Chairman does not make such a designation, the Managing Directors or the Directors shall select from among themselves one person to serve as chair.

When a Managing Director or a Director serves as chair, as referred to in the preceding paragraph, the Managing Director or Director shall be one who has held that position for 6 months or more and who understands the financial and business conditions of the Company. The same shall be true for a representative of a juristic person director that serves as chair.

It is advisable that shareholders' meetings convened by the Board of Directors be chaired by the Chairman, and the Chairman who chairs the way can appoint the Vice Chairman, Managing Director or Director of familiar company's business to direct the proceeding agenda of shareholders' meeting, that a

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majority of the Directors attend in person, and that at least one member of each functional committee attend as representative. Attendance details should be recorded in the Shareholders Meeting minutes. If a shareholders’ meeting is convened by a party having the convening right but other than the Board of Directors, the convening party shall chair the meeting. When there are two or more such convening parties, they shall mutually select a chair from among themselves.

The Company may appoint its attorneys, certified public accountants, or related persons retained by it to attend a shareholders’ meeting in a non-voting capacity.

Article 8 The Company, beginning from the time it accepts shareholder attendance registrations, shall make an uninterrupted audio and video recording of the registration procedure, the proceedings of the shareholders’ meeting, and the voting and vote counting procedures.

The recorded materials of the preceding paragraph shall be retained for at least 1 year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the recording shall be retained until the conclusion of the litigation.

Article 9 Quorum at shareholders’ meetings shall be calculated based on numbers of shares. The quorum shall be calculated according to the shares indicated by the sign-in cards handed in plus the number of shares whose voting rights are exercised in writing or by way of electronic transmission.

Quorum at shareholders’ meetings shall be calculated based on numbers of shares. The quorum shall be calculated according to the shares indicated by the sign-in cards handed in plus the number of shares whose voting rights are exercised in writing or by way of electronic transmission. The Chair shall call the meeting to order at the appointed meeting time, and meanwhile shall announce the related information about the total number of

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shares held by shareholders having no voting right and the total number of shares represented by the shareholders present at the meeting.

However, when the attending shareholders do not represent a majority of the total number of issued shares, the Chair may announce a postponement, provided that no more than two such postponements, for a combined total of no more than 1 hour, may be made. If the quorum is not met after two postponements and the attending shareholders still represent less than one third of the total number of issued shares, the Chair shall declare the meeting adjourned.

If the quorum is not met after two postponements as referred to in the preceding paragraph, but the attending shareholders represent one third or more of the total number of issued shares, a tentative resolution may be adopted pursuant to paragraph 1 of Article 175 of the Company Act; all shareholders shall be notified of the tentative resolution and another shareholders' meeting shall be convened within 1 month.

When, prior to conclusion of the meeting, the attending shareholders represent a majority of the total number of issued shares, the Chair may resubmit the tentative resolution for a vote by the shareholders' meeting pursuant to Article 174 of the Company Act.

Article 10 If a shareholders' meeting is convened by the Board of Director, the meeting agenda shall be determined by the Board of Directors. The relevant proposals (including extraordinary motions and amendment to original proposals) shall be decided by voting on a case-by-case basis. The meeting shall be convened according to the scheduled agenda. The agenda shall not be altered without a resolution adopted at the shareholders' meeting.

The Chair may not declare the meeting adjourned prior to

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completion of deliberation on the meeting agenda of the preceding two paragraphs (including extraordinary motions), except by a resolution of the shareholders' meeting. If the Chair declares the meeting adjourned in violation of the rules of procedure, the other members of the Board of Directors shall promptly assist the attending shareholders in electing a new chair in accordance with statutory procedures, by a majority of the votes represented by the attending shareholders, and then continue the meeting.

The Chair shall allow ample opportunity during the meeting for explanation and discussion of proposals and of amendments or extraordinary motions put forward by the shareholders; when the Chair is of the opinion that a proposal has been discussed sufficiently to put it to a vote, the Chair may announce the discussion closed and shall also arrange ample time for a vote.

Article 11 Before speaking, an attending shareholder must specify on a speaker's slip the subject of the speech, his/her shareholder account number (or attendance card number), and account name. The order in which shareholders speak will be set by the Chair.

A shareholder in attendance who has submitted a speaker's slip but does not actually speak shall be deemed to have not spoken. When the content of the speech does not correspond to the subject given on the speaker's slip, the spoken content shall prevail.

Except with the consent of the Chair, a shareholder may not speak more than twice on the same proposal, and a single speech may not exceed 5 minutes. If the shareholder's speech violates the rules or exceeds the scope of the agenda item, the Chair may terminate the speech.

When an attending shareholder is speaking, other shareholders may not speak or interrupt unless they have sought and obtained the consent of the Chair and the shareholder that has the floor;

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the Chair shall stop any violation.

When a juristic person shareholder appoints two or more representatives to attend a shareholders' meeting, only one of the representatives so appointed may speak on the same proposal.

After an attending shareholder has spoken, the Chair may respond in person or direct relevant personnel to respond.

Article 12 Voting at a shareholders' meeting shall be calculated based on the number of shares.

With respect to resolutions of shareholders' meetings, the number of shares held by a shareholder with no voting rights shall not be calculated as part of the total number of issued shares.

When a shareholder is an interested party in relation to an agenda item, and there is the likelihood that such a relationship would prejudice the interests of the Company, that shareholder may not vote on that item, and may not exercise voting rights as proxy for any other shareholder.

In case a director of the Company has created a pledge on the Company's shares more than half of the Company's shares being held by him/her/it at the time he/she/it is elected, the voting power of the excessive portion of shares shall not be exercised.

The number of shares for which voting rights may not be exercised under the preceding two paragraphs shall not be calculated as part of the voting rights represented by attending shareholders.

With the exception of a trust enterprise or a stock agency approved by the competent securities authority, when one person is concurrently appointed as proxy by two or more shareholders, the voting rights represented by that proxy may not exceed 3 percent of the voting rights represented by the total number of voting shares, otherwise, the portion of excessive voting rights shall not be counted.

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Article 13 A shareholder shall be entitled to one vote for each share held, except when the shares are restricted to shares or are deemed non-voting shares under paragraph 2 of Article 179 of the Company Act.

When the Company convenes a shareholders' meeting, shareholders shall exercise their voting rights by electronic means and may exercise their voting rights in writing. The method for exercising voting rights in writing or by electronic means shall be indicated in the notice of shareholders' meeting. A shareholder exercising voting rights in writing or by electronic means shall be regarded as having personally attended the meeting. However, the shareholder shall be regarded as having forfeited voting rights for extraordinary motions or amendments to the original motion.

A shareholder intending to exercise voting rights in writing or by way of electronic transmission under the preceding paragraph shall deliver a written declaration of intent to the Company no later than 2 days prior to the scheduled shareholders' meeting date. When duplicate declarations of intent are delivered, the one received earliest by the Company shall prevail, except when a declaration is made to revoke the earlier declaration of intention.

Shareholders who have voted in writing or electronically and wish to attend the meeting personally must revoke their previous vote using the same method, at least two days before the meeting. Failure to do so in time means the initial vote holds. If a shareholder both votes and appoints a proxy, the proxy's vote takes precedence.

Except as otherwise provided in the Company Act and in the Company's Articles of Incorporation, the adoption of a proposal shall require an affirmative vote of a majority of the voting rights represented by the attending shareholders. At the time of a vote, for each proposal, the Chair or a person designated by the Chair

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shall announce the total number of voting rights represented by the attending shareholders, followed by a poll of the shareholders. After the conclusion of the meeting, on the same day it is held, the results for each proposal, based on the numbers of votes for and against and the number of abstentions, shall be entered into the MOPS.

When there is an amendment or an alternative to a proposal, the Chair shall present the amended or alternative proposal together with the original proposal and decide the order in which they will be put to a vote. When any one among them is passed, the other proposals will then be deemed rejected and no further voting shall be required.

In addition to the proposals on the meeting agenda, when a shareholder wishes to propose an extraordinary motion, the shareholder's voting rights shall represent at least 1% or more of the Company's total issued shares.

Vote monitoring and counting personnel for the voting on a proposal shall be appointed by the Chair, provided that all monitoring personnel shall be shareholders of the Company.

Vote counting for shareholders' meeting proposals or elections shall be conducted in public at the place of the shareholders' meeting. Immediately after vote counting has been completed, the results of the voting, including the statistical tallies of the numbers of votes, shall be announced on-site at the meeting, and a record made of the vote.

Article 14 The election of directors at a shareholders' meeting shall be held in accordance with the applicable election and appointment rules adopted by the Company and the voting results shall be announced on-site immediately, including the names of those elected and not elected as directors, and the numbers of votes with which they were elected and not elected. The ballots for the election referred to in the preceding paragraph shall be sealed

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with the signatures of the monitoring personnel and kept in proper custody for at least 1 year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the ballots shall be retained until the conclusion of the litigation.

Article 15 Matters relating to the resolutions of a shareholders’ meeting shall be recorded in the meeting minutes. The meeting minutes shall be signed or sealed by the Chair of the meeting and a copy distributed to each shareholder within 20 days after the conclusion of the meeting. The meeting minutes may be produced and distributed in electronic form.

The Company may distribute the meeting minutes of the preceding paragraph by means of a public announcement made through the MOPS.

The meeting minutes shall accurately record the year, month, day, and place of the meeting, the Chair's full name, the methods by which resolutions were adopted, and a summary of the deliberations and their results (including the weight of the votes), and the number of weighted votes each candidate received in case of a Directors' elections. The meeting minutes shall be retained throughout the life of the Company.

Article 16 On the day of a shareholders’ meeting, the Company shall compile in the prescribed format a statistical statement of the number of shares obtained by solicitors through solicitation and the number of shares represented by proxies, and shall make an express disclosure of the same at the place of the shareholders’ meeting.

If matters put to a resolution at a shareholders’ meeting constitute material information under applicable laws or regulations or under TWSE regulations, the Company shall upload the content of such resolution to the MOPS within the prescribed time period.

Article 17 Staff handling administrative affairs of a shareholders’ meeting

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shall wear identification cards or arm bands.

The Chair may direct the proctors or security personnel to help maintain order at the meeting place. When proctors or security personnel help maintain order at the meeting place, they shall wear an identification card or armband bearing the word "Proctor."

At the place of a shareholders’ meeting, if a shareholder attempts to speak through any device other than the public address equipment set up by the Company, the Chair may prevent the shareholder from so doing.

When a shareholder violates the rules of procedure and defies the Chair's correction, obstructing the proceedings and refusing to heed calls to stop, the Chair may direct the proctors or security personnel to escort the shareholder from the meeting.

Article 18 When a meeting is in progress, the Chair may announce a break based on time considerations. If a force majeure event occurs, the Chair may rule the meeting temporarily suspended and announce a time when, in view of the circumstances, the meeting will be resumed.

If the meeting venue is no longer available for continued use and not all of the items (including extraordinary motions) on the meeting agenda have been addressed, the shareholders’ meeting may adopt a resolution to resume the meeting at another venue.

A resolution may be adopted at a shareholders’ meeting to postpone or resume the meeting within 5 days in accordance with Article 182 of the Company Act.

Article 19 These Rules and any amendments hereto, shall be implemented after adoption by shareholders’ meetings.

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Information regarding the Proposed Employees' and Directors' Compensation to Adopted by the Board of Directors of the Company:

1. Amounts of Employees’ cash compensation, stock compensation, and Directors’ compensation:
Employees’ cash Compensation	NT$15,887,070
Employees’ stock Compensation	NT$ 0
Directors’ Compensation	NT$ 0
2. Share amount of the Employees’ stock compensation and the percentage of the share amount to that of all stock dividend:
Share amount of employees’ stock compensation	0 share
Percentage of the share amount to that of all stock dividend	0%

The above-listed amount of Employees' cash compensation is consistent with the proposed amount adopted by the Board of Directors of the Company.

Impact on the Company's Business Performance and Earnings Per Share by the Stock Dividend Distribution Proposed at the 2026 Annual Shareholders' Meeting:

Not applicable, as the Company does not propose any stock dividend distribution at the 2026 Annual Shareholders' Meeting, and is not required to prepare financial forecast information.

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Formosa Advanced Technologies Corporation Current Shareholdings of Directors

Title	Name	Shareholding (share)
Chairman	Lin Chin Su
Representative of
Nanya Technology
Corporation	141,511,000
Director	Wen Yuan Wong
Representative of
Formosa Taffeta
Corporation	135,686,472
Director	Ming Chang Lee
Representative of
Formosa Taffeta
Corporation	135,686,472
Director	Hsien Cheng Chang	139,983
Director	Joseph Wu
Representative of
Nanya Technology
Corporation	141,511,000
Director	Yau Ming Chen	0
Director	Tsai-Feng Hou
Representative of
Nanya Technology
Corporation	141,511,000
Director	Chien Kuan Lee
Representative of
Formosa Taffeta
Corporation	135,686,472
Independent Director	Yu Cheng	0

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Title	Name	Shareholding (share)
Independent Director	Hsiao Chen Chuang	0
Independent Director	Chin-Tan Huang	0

Note: According to Article 26 of the Securities and Exchange Act, the minimum shareholding required for the Company's Directors is 16,000,000 shares. As of April 27, 2026, the aggregate actual shareholding of the Company's Directors is 277,337,455 shares.

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