FocalTech — Investor Presentation 2026

Feb 26, 2026

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敦泰電子(3545)法人說明會 FocalTech Investors Conference

2026/02/26

The world leader in human machine interface solutions

免責聲明DISCLAIMER

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• 本簡報之內容可能包括本公司基於從各項來源所取得的資訊，對於營運、財務狀況與企業發展情形的前瞻性預估。

• This presentation may contain “forward-looking statements” which may include projections on future results of operations, financial condition, and business prospects based on our own information and other sources.

• 因為包括但不限於市場需求、價格波動、競爭態勢、供應鏈變動、全球經濟局勢、匯率波動及其他本公司無控制力之風險 等各種因素，實際的營運、財務狀況與企業發展情形，可能會與本公司於預測中明示或默示敘述有差異。

• The actual results of operations, financial condition, and business prospects may differ from those explicitly or implicitly indicated in those forward-looking statements for a variety of reasons, including but not limited to market demand, price fluctuations, competition, supply chain issues, global economic conditions, exchange rate fluctuation and other risks and factors beyond FocalTech’s controls.

• 本簡報之內容若有對未來之前瞻性預估，僅反映本公司於發佈當時之看法。本公司並無義務於日後情況變更時，更新前瞻 預估。

• The forward-looking statements in this presentation, if any, only reflect the current view of FocalTech as of the date of its release. FocalTech undertakes no obligation to update those forward-looking statements for events or circumstances that occur subsequently.

CONFIDENTIAL

© 2021 FocalTech Systems Co., Ltd. All rights reserved

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Agenda

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• 2025 Q4 and 2025 Annual Result Summary

• Future Outlook

• New Products

• Q&A

CONFIDENTIAL

© 2021 FocalTech Systems Co., Ltd. All rights reserved

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2025 Q4 Results Summary /114年第4季總結(I)

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 受大陸政府補貼放緩及記憶體短缺，自10月起，手機相關的需求明顯快速下滑，終端 客戶的拉貨動能明顯不足，導致本季營收為新台幣28.01億元，較前一季(QoQ)下滑 9.8%。與去年同期（YoY）相比，營收年減33.1%。

 Contrary to the typical growth pattern, we saw unseasonal slow down in demand in the 4[th] quarter of the year. This is due to the diminishing economyboosting program in mainland China and acute shortage of memory chips throughout the industry. As a result, the demand from cellphone customers fell sharply in the 4th quarter. The quarterly revenue was NT$2.8B, which was a drop of 9.8% QoQ or 33.1% YoY.

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© 2021 FocalTech Systems Co., Ltd. All rights reserved

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2025 Q4 Results Summary /114年第4季總結(II)

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 因產品價格競爭壓力仍然存在，以及產品組合的影響，造成本季度毛利率下滑，使 得第四季毛利額下降至新台幣5.82億元，儘管營業費用管控得宜並減少至新台幣 7.83億元，但仍使整體營業淨損新台幣2.01億元。

 Due to continued competitive pressure on product prices and the impact of product mix, the gross profit margin declined in the 4[th] quarter. The gross profit decreased to NT$582 million. Although the operating expenses were well controlled and reduced to NT$783 million, the overall net operating loss was NT$201 million.

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© 2021 FocalTech Systems Co., Ltd. All rights reserved

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2025 Q4 Results Summary /114年第4季總結(III)

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• 綜合上述市場需求減緩，產品售價與毛利率下降等因素，使得顯示產品線的商譽及相關資產之可 回收金額低於先前估算的帳面價值，因此依國際會計準則第36號，在本季提列商譽減損新台幣 1,237,268 仟元。

 The combined effects of slower market demand, continuing price reduction and lower gross margins resulted in the recoverable amount of goodwill and related assets in the display product line being lower than the previously estimated carrying amount. Therefore, in accordance with IAS 36, an impairment loss of NT$1,237,268,000 was recognized in this quarter.

• 第4季營業淨利由盈轉虧，加上業外認列商譽減損損失，使得稅後淨損新台幣13.21億元，每股淨 損6.21元。

• The company's operating profit turned into a loss in the fourth quarter, and the goodwill impairment loss recognized resulted in a net loss of NT$1.321 billion, or EPS NT$-6.21 .

CONFIDENTIAL

© 2021 FocalTech Systems Co., Ltd. All rights reserved

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2025 Q4 Results Summary /114年第4季總結(IV)

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 本次商譽減損並無任何現金流出，截至2025年第四季末，帳上現金及金融資產為新台 幣73.67億元，較2025年第三季新台幣68.09億元增加8.2%，公司營運穩健。

 This goodwill impairment did not involve any cash outflow. As of the end of the fourth quarter of 2025, the company had cash and financial assets of NT$7.367 billion, an increase of 8.2% compared to NT$6.809 billion in the third quarter of 2025, indicating that the company's operations were stable.

CONFIDENTIAL

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2025 Q4 Income Statement /114年第4季損益表

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Unit: NT$ Million /單位: 新台幣佰萬元

	25' Q4	25' Q3	QoQ	24' Q4	YoY
Revenue/ 營業收入	2,801	3,107	-9.8%	4,188	-33.1%
Gross Profit/ 營業毛利	582	813	-28.4%	896	-35.0%
Gross Margin/ 營業毛利率	20.8%	26.2%	↓5.4%	21.4%	↓0.6%
Operating Expense/ 營業費用	783	801	-2.3%	826	-5.3%
Operating Income/ 營業淨利	(201)	12	-1840.5%	69	-389.2%
Non Operating Income/ 營業外收入	(1,127)	69	-1742.0%	123	-1016.1%
Profit before Tax/ 稅前淨利	(1,328)	80	-1756.2%	192	-789.9%
Profit after Tax/ 稅後淨利	(1,321)	82	-1706.5%	183	-822.1%
EPS(Basic)/ 每股盈餘(基本) (Unit: NTD/單位:新台幣元)	(6.21)	0.39		0.86

CONFIDENTIAL

© 2021 FocalTech Systems Co., Ltd. All rights reserved

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2025 Income Statement /114年損益表

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Unit: NT$ Million /單位: 新台幣佰萬元

年度	2025	2024	YoY
Revenue/ 營業收入	11,952	14,539	-17.8%
Gross Profit/ 營業毛利	2,965	3,259	-9.0%
Gross Margin/ 營業毛利率	24.8%	22.4%	↑2.4%
Operating Expense/ 營業費用	3,098	3,092	0.2%
Operating Income/ 營業淨利	(133)	167	-179.6%
Non Operating Income/ 營業外收入	(885)	414	-313.9%
Profit before Tax/ 稅前淨利	(1,018)	581	-275.3%
Profit after Tax/ 稅後淨利	(990)	568	-274.2%
EPS(Basic)/ 每股盈餘(基本) (Unit: NTD/單位:新台幣元)	(4.64)	2.71

CONFIDENTIAL

© 2021 FocalTech Systems Co., Ltd. All rights reserved

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2025 Q4 Balance Sheet / 114年第4季資產負債表

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Unit: NT$ Million /單位: 新台幣佰萬元

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Future Outlook /未來展望(I)

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• 每年第一季為傳統淡季，又因春節年假工作天數較少，加上手機等消費性電子受到記憶體晶片缺貨的 影響，預估首季的總體營運將處於年度低檔。

• The first quarter is traditionally a slow season in the year. Besides fewer working days during the Lunar New Year holiday, the shortage in memory chips also hinders the production of cellphones. We expect this coming quarter to be a slower-than-average one.

• 在顯示產品線方面，憑藉具競爭力的平板與工控產品取得國際知名品牌的重要專案，預期將挹注營收 與獲利，在今年逐漸提升非手機產品的營收占比，降低低毛利產品的比重，推升整體營運表現。

• In terms of display products, the company has secured important projects from internationally renowned brands in its competitive tablet and industrial control products. Company is positioned to gradually increase the revenue share with non-mobile phone products, reduce the proportion of low-margin products, and boost overall operating performance.

CONFIDENTIAL

© 2021 FocalTech Systems Co., Ltd. All rights reserved

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Future Outlook /未來展望(II)

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 隨著LTPS 逐漸成為車載市場未來主流面板技術，敦泰積極佈局高階顯示領域，並協同客戶快 速開發新一代車用DDIC 產品，目前已成功打入歐洲、日本及大陸知名車廠之儀表供應。鞏固 了公司在全球車載市場的地位，進一步完善智慧座艙顯示除IDC 外的產品線佈局，預期可優 化產品組合並挹注成長動能。

 As LTPS gradually becomes the mainstream panel technology in the automotive market, FocalTech is actively expanding into the high-end display field and collaborating with customers to rapidly develop next-generation automotive DDIC products. This move will solidify the company's position in the global automotive market and further improved its product portfolio for smart cockpit displays in addition to IDC (Internet Data Center) displays.

CONFIDENTIAL

© 2021 FocalTech Systems Co., Ltd. All rights reserved

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Future Outlook /未來展望(III)

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• 在AMOLED顯示產品線方面，敦泰由穿戴式市場切入，經過數年的技術及產品的迭代，已逐漸 進入主流市場，目前經多個國際及大陸一流品牌認可，第一季度已開始量產。

 In terms of AMOLED display products, FocalTech started from the wearable market, and after several years of technology and product iteration, it has gradually entered the mainstream market. It has penetrated several top international and mainland Chinese brands and began mass production in the first quarter.

CONFIDENTIAL

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Future Outlook /未來展望(IV)

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 在AMOLED中小觸控產品線方面，近年來公司產品規格不斷升級，也成功爭取到品牌旗艦手機 一系列的新產品項目。隨著AMOLED 滲透率持續提升，帶動高毛利觸控產品銷售成長，將深化 中高階手機市場布局，預計在第二季會注入營收新動能，亦進一步鞏固公司在中高階市場的佔 有率，並持續推升整體產品的平均售價。

 In the AMOLED small-to-medium-size touch product line, product specifications have continued to upgrade in recent years. The Company has secured a series of projects supporting new flagship smartphones from leading brands. As AMOLED penetration continues to increase, sales of high-margin products are expected to grow, further strengthening FocalTech’s presence in the high-end market. This will inject new revenue stream in the second quarter and help lift the overall average selling price of the product.

CONFIDENTIAL

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Future Outlook /未來展望(V)

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• 在平板、筆電及車載的中大尺寸AMOLED應用，敦泰推出搭配POLED ONCELL 架構的 觸控IC ，助力整機實現更薄，顯示邊框更窄，光學視效更好的規格要求，預計於第一季 度起在主流品牌客户實現量產出貨。

 For mid- to-large-size AMOLED applications in tablets, notebooks and automotive, FocalTech has launched a touch IC specifically for POLED On-Cell architecture, enabling slimmer designs, narrower bezels, and enhanced optical performance. Mass production shipments to leading brand customers are expected to begin in the first quarter.

CONFIDENTIAL

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2025 Cash Dividend/ 114年資本公積發放現金股利

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 敦泰電子董事會已決議通過2025年度資本公積發放現金案，將發放現金股利總額 NT$1.77億元，約當於每股配發現金股利0.8元。

 FocalTech’s board of directors has passed a resolution to distribute cash dividends from its capital surplus for fiscal year 2025. The total amount of cash dividends distributed will be NT$177 million, which is equivalent to NT$0.8 per share.

CONFIDENTIAL

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Shares Buy Back Program / 庫藏股買回計畫

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• 敦泰電子董事會已於2026年2月26日決議通過並公告將於集中交易市場買回公司已發行普通 股(庫藏股)3,000,000股，預定買回之日期為2026年3月2日至2026年4月25日。

 On February 26, 2026, the board of directors of FocalTech resolved and announced that FocalTech plans to buy back 3,000,000 of the company's issued ordinary shares from the market. The scheduled repurchase date is from March 2nd, 2026 through April 25th, 2026.

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THANKS Copyright © 2021 FocalTech Systems Co., Ltd. All Rights Reserved. The information in this document may contain predictive statements including, without limitation, statements regarding the future financial and operating results, future product portfolio, new technology, etc. There are a number of factors that could cause actual results and developments to differ materially from those contained in the predictive statements. Therefore, such information is provided for reference purpose only and constitutes neither an offer nor an acceptance. FocalTech makes no warranties, express, implied or otherwise, regarding the accuracy or completeness of those information. FocalTech may change the information at any time without keeping recipients updated of any information contained in this document.

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www.focaltech-electronics.com