Stock code: 2392

Cheng Uei Precision Industry Co., Ltd.

2025 Annual Report

Published on May 15, 2026

Annual report query URL:

Market Observation Post System of TWSE website : http://mops.twse.com.tw
The Company's website : http://www.foxlink.com

I. The Company's spokesperson and acting spokesperson

Spokesperson: Liu Su-Fang
Position: Special Assistant
Acting spokesperson: Luo Chi-Wei
Position: Director
Contact Phone: 02-2269-9888
Email address: [email protected]

II. Company address and telephone

International headquarters: No. 18, Zhongshan Rd., Tu-Cheng Dist., New Taipei City
Phone: 02-2269-9888
Dingpu R&D Center: No. 49, Sec. 4, Zhongyang Rd., Tu Cheng Dist., New Taipei City
Phone: 02-2269-9888
R&D Branch Office (Hsinchu): No.8, Yanfa 1st Rd., East Dist., Hsinchu City 300
Phone: 03-564-3456
Taichung Office: 9F., No. 270, Sec. 1, Fusing Rd., South District, Taichung City
Phone: 04-2265-6258

III. Stock transfer agency

Name: Grand Fortune Securities Co., Ltd.
Address: 6th Floor, No. 6, Section 1, Zhongxiao West Road, Zhongzheng District, Taipei City
Phone: 02-2371-1658
Website: www.gfortune.com.tw

IV. The name, address, telephone number and website of the certified public accountant for the most recent financial report

Accountant names: Hsiao-Tzu, Chou and Yi-Chang, Liang
Name of accounting firm: PricewaterhouseCoopers (PwC)
Address: 27th Floor, No. 333, Section 1, Keelung Road, Taipei City
Phone: 02-2729-6666
Website: www.pwc.com.tw

V. The name of any exchange where the Company's securities are traded offshore, and the method by which to access information on the said overseas securities

The company has no overseas securities listed for trading as of the date of publication

VI. Address of the Company's website: www.foxlink.com

I. Letter to Shareholders ... 1
1. 2025 Business Results ... 2
2. Business Plan Summary for 2026 ... 3
3. Future Development Strategy for The Company ... 4
4. Effects of The External Competitive Environment, Regulatory Environment, and Overall Business Environment ... 4

II. Corporate Governance Report ... 6
1. Information on Directors, Supervisors, The General Manager, Deputy General Managers, Associate Managers, and Supervisors of Various Departments and Branches: ... 6
2. Remuneration Paid to Directors, Supervisors, The President, and Vice President(s) in The Most Recent Year ... 25
3. Corporate Governance Status ... 31
4. Information about CPA Professional Fees ... 81
5. Changes in Accountant Information ... 81
6. The Company's chairman, general manager, or the manager responsible for financing or accounting affairs, who has worked for the accounting firm to which CPAs belong or the affiliated enterprises in the past year. ... 81
7. Directors, Supervisors, Managers, and Shareholders Whose Shareholding Ratio Exceeds 10% Share Transfer and Share Pledge Changes in Status ... 82
8. Information about The Relationships among Top Ten Shareholders, Such as Related Parties, Spouses, or Relatives within The Second-Degree of Kinship ... 83
9. The number of shares and comprehensive shareholding ratio held in any single reinvested enterprise by the Company, its directors and supervisors, managerial officers, and any companies controlled either directly or indirectly by the Company, and consolidated calculation of comprehensive shareholding ratio ... 85

III. Status of Fundraising ... 86
1. Capital and Shares ... 86
2. Handling of Corporate Bonds ... 98
3. Disposal of Preferred Shares ... 99
4. Circumstances of Handling Overseas Depositary Receipts ... 99
5. Handling of Employee Stock Options: ... 99
6. M&A or Transfer of Shares of Other Companies To Issue New Shares ... 99
7. Implementation Status of Fund Utilization Plan ... 99

IV. Overview of Operations ... 100
1. Business Content ... 100
2. Market and Production and Sales Overview ... 115
3. In the last two years and as of the printing date of the annual report, numbers of employees in terms of average length of service, average age, and distribution ratio of academic qualifications ... 124
4. Environmental protection expenditure information ... 125
5. Labor Relations ... 125
6. Information and Communication Security Management ... 128
7. Important contracts: ... 132

V. Financial status and financial performance review analysis and risk issue...134
1. Review and analysis financial status...134
2. Review and analysis of financial performance:...135
3. Cash flow review and analysis...135
4. The impact of major capital expenditures in recent years on financial operations...135
5. Reinvestment policy in the most recent year, main reasons for its profit or loss, improvement plan and investment plan for the next year...136
6. Risk management...136
7. Other important matters:...144

VI. Special Disclosures...147
1. Related Party Information...147
2. Private Placement of Securities as of the Most Recent Year and Date of Report Publication...147
3. Other Necessary Supplementary Information...147
4. Matters with a Significant Impact on Shareholder Equity or Stock Price as of the Most Recent Year and Date of Report Publication...147

I. Letter to Shareholders

The Company hereby reports its operating results for 2025 as follows:

The Company’s consolidated net operating revenue for 2025 was NT$95,016,219 thousand, a decrease of 3.44% compared with consolidated net operating revenue of NT$98,397,461 thousand in 2024. Net loss after tax for 2025 was NT$3,065,624 thousand, and loss per share after tax was NT$6.62, representing a decrease of 281.70% compared with net income after tax of NT$1,687,146 thousand and earnings per share after tax of NT$3.65 in 2024.

For the Group, 2025 was a year full of challenges and key turning points. Although the Group maintained its consolidated revenue scale for the year, it recorded a loss in profitability. This was mainly due to major projects, including offshore wind power projects, undertaken by Foxwell Energy Corporation Ltd., a subsidiary under Shinfox Energy Co., Ltd., which is a subsidiary of the Company. Due to force majeure factors such as rising supply chain costs caused by geopolitical factors, reduced construction days due to extreme weather, and significant fluctuations in international engineering materials, construction costs exceeded the budget, resulting in a significant loss at this stage and further eroding the Company’s consolidated profitability. In response to the above situation, the Company’s subsidiary Shinfox Energy Co., Ltd. and its subsidiary Foxwell Energy Corporation Ltd. have continued to improve their financial structures and strengthen project risk controls. The relevant projects have continued to be reviewed in accordance with contractual mechanisms, and the companies have been actively negotiating with Taiwan Power Company, the project owner, to apply for additional project payments arising from force majeure factors, so as to safeguard the rights and interests of the Company, its subsidiaries, and all shareholders.

Despite the impact on the energy business, the Company’s core 3C components and system products businesses continued to maintain stable profitability. The Company has actively developed AI-related application products and key components, and has invested in the development of next-generation high-speed transmission and high-power power management solutions in response to surging demand for high-performance computing and intelligent terminal applications. To ensure the effectiveness of its transformation, the Company has also strengthened management efficiency and operating mechanisms by introducing AI-powered intelligent systems, optimizing global capacity allocation, and strictly controlling operating costs, thereby enhancing overall asset profitability.

Although the operating environment has fluctuated, the Company’s commitment to sustainable operations has never wavered. We will take the most proactive approach to resolving disputes over energy engineering projects and accelerate growth. We thank all shareholders for their understanding and support during difficult times. We will make every effort to turn the situation around as quickly as possible and fulfill the trust placed in us by all shareholders.

We wish all shareholders good health and all the best.

1. 2025 Business Results

1.1 Business Plan Implementation Results

Unit: NTD Thousand

Item	2025	2024	Growth Rate
Operating revenue	95,016,219	98,397,461	-3.44%
Operating costs	102,153,114	85,936,834	18.87%
Operating gross profit	(7,136,895)	12,460,627	-157.28%
Operating Expenses	9,259,426	8,975,244	3.17%
Operating profit	(16,396,321)	3,485,383	-570.43%
Non-operating income and expenses	(1,407,984)	519,677	-370.93%
Net profit before tax	(17,804,305)	4,005,060	-544.55%
Net profit for the period	(19,083,739)	2,522,380	-856.58%
Net after-tax of other comprehensive profits and losses for the current period	(617,235)	1,545,227	-139.94%
Total comprehensive income for the period	(19,700,974)	4,067,607	-584.34%

1.2 Budget Implementation

The Company did not prepared 2025 financial forecasts, so this is not applicable.

1.3 Financial Income and Expenditure Status

Unit: NTD Thousand

Item	2025	2024	Amount of Change
Net cash inflow (outflow) from operating activities	(2,713,714)	3,768,823	(6,482,537)
Net cash inflow (outflow) from investing activities	(8,758,213)	(18,632,739)	9,874,526
Net cash inflow (outflow) from financing activities	12,725,120	16,951,216	(4,226,096)

1.4 Profitability Analysis

Year		2025	2024
Return on assets (%)		-14.07	2.80
Return on shareholders’ equity (%)		-58.55	6.54
Contribution to paid-in capital Percentage (%)	Operating profit	-320.04	68.66
	Net profit before tax	-347.52	78.17
Net profit margin (%)		-20.08	2.56
Earnings per share for the period (NTD) (Note)		-6.62	3.65

Note: Earnings per share is calculated based on the number of shares after retrospective adjustment.

1.5 Research and development status of the Company

The main research and development directions and strategies of the Company are:

(1) Closely integrate technology into products to generate differentiated competitive advantages.
(2) Integrate the technical fields of materials, machinery, electronics, optics, electroacoustics, etc.; e.g., through: optical inspection automation, engineering analysis capabilities, secondary processing electroplating technology, antenna design, and wire nano coating development.
(3) Build professional laboratories for high frequency technology, electroacoustic technology, surface technology, and so on.
(4) Lead and continue to develop various halogen-free, lead-free materials and application products that meet future environmental protection requirements.
(5) Participate in the development process of customers' new products to provide them with various solutions and technical support.
(6) Strengthen the ability to integrate existing technologies and evaluate and introduce new product development technologies.
(7) Integrate the technology platform of electro-optic sound to expand products and market share.
(8) Pay attention to the development of green technology, including energy-saving and carbon emission reduction technologies, renewable energy applications, and develop corresponding products and solutions, and create contributions to a sustainable environment.
(9) Develop cloud computing and edge computing technologies and modules, and provide related cloud services and data analysis solutions.
(10) Development of artificial intelligence (AI) related applications and products.
(11) The renewable energy engineering business continues to focus on mechanical and electrical system integration, enhancing project quality through process optimization and standardized operations. It also integrates energy-saving, energy storage, and energy generation technologies to provide reliable green energy services in response to energy transition needs.

2. Business Plan Summary for 2026

2.1 Business Strategy

2.1.1 Business Purpose:

With core capabilities in molds, forms, stamping, secondary processing, and automation, integrate materials, machinery, electronics, optics, electroacoustics, energy, assembly, and R&D technology. Establish a global marketing and supply chain management network to provide customers with high-quality products in a timely manner, oriented by consumer electronics, information, communications, and automotive market demand; and create value for customers by combining digital content, environmental protection, and energy saving. Constantly seek to surpass ourselves based on concepts of sincerity, a holistic view, and conscientiousness, using our team spirit to create an optimal business performance for the enterprise.

2.1.2 Business Philosophy:

(1) Sincerity: Simplicity and pragmatism, and being as good as one's word

Keeping promises is an important value to establish long-term cooperative relations with customers and suppliers, so as to take creation of long-term benefits for all three parties as a direction for our thinking.

(2) Holistic view:

Great things can only be achieved with tolerance, and small beginnings yield major trends

By applying technological innovation, accumulating practical experience, and constantly pursuing self-transcendence and accumulated achievements, only then can the Company become a representative of the high-tech industry.

(3) Conscientiousness: Making an all-out effort, with a unity of knowledge and action
From the capital, technology, and human resources used to coordinate our plans and from execution to assessment, there is a complete and consistent operational system that demonstrates its performance in a wide range of work functions; and the results of these joint efforts have created the Company's core competitiveness.

2.2 Expected Sales Volume And Its Basis

The Company's products are mainly components of information, communications and consumer electronics. With the active expansion of customers and the development of new products this year, it is expected that the sales volume of each product will reach a trend of steady growth.

2.3 Important Production And Sales Policies

Continuously improve internal management capabilities to reduce various production costs and provide customers with the best service and technical resources, establishing a good cooperative relationship with customers to achieve a win-win goal.

3. Future Development Strategy for The Company

(1) The Company will position itself under the OEM, ODM, and JDM models as it commits to consumer electronics, computers, communications, automotive electronics, digital content, and other product markets.

(2) We will utilize the Company's core capabilities: Development will center around molds, forms, stamping, secondary processing, and automation, and thereupon integrate technical fields encompassing materials, machinery, electronics, optics, electroacoustics, energy saving, and environmental protection. In this way, we can develop differentiated competitive advantages over our competitors.

(3) We will use our customer orientation, closeness to market leaders, and joint development of new products to create value for the Company.

(4) We will deeply cultivate existing customers, expand different product lines for current customers, and provide customers with diversified products and services.

(5) From materials, parts, components to system products, we will leverage and strengthen the company's vertically-integrated manufacturing advantages to reduce manufacturing costs and enhance competitiveness.

(6) In response to the diversified needs of the global supply chain, the Company established a production base in Da Nang, Vietnam, to enhance the global competitiveness.

(7) We will establish development and mass production manufacturing capabilities for key components in order to obtain an irreplaceable competitive advantage.

(8) We will develop the retail channel market, be close to consumers and grasp market demand and trends, and then combine the advantages of production and sales to develop a new niche for the Company. This will also establish an irreplaceable competitive advantage.

(9) Invest in renewable energy power plants, including solar, wind, water, and gas to facilitate the development of the green energy economic circular ecological chain, and develop energy-saving services, energy storage services, electromechanical engineering, power plant maintenance and operation, and green power trading platforms to create resource efficiency and a circular economy.

(10) The Company is establishing a new plant in Texas, U.S., to build a localized supply chain in North America, effectively diversify geopolitical risks, and strengthen operational resilience.

4. Effects of The External Competitive Environment, Regulatory Environment, and Overall Business Environment

In the face of rapidly changing external challenges in recent years, the Company's management team

has maintained agile responsiveness and turned potential risks into opportunities for transformation. The Company's specific response strategies are as follows:

(1) Deepen diversified global capacity deployment

Competition among modern enterprises has evolved from competition within a single region into a global competition, and is deeply affected by geopolitical variables. To reduce concentration risks associated with a single production location and the risk of supply chain disruption, the Company has expanded its production bases in Da Nang, Vietnam and Texas, U.S. Through diversified capacity allocation and localized supply, we are able to precisely and promptly meet the diverse needs of world-class customers.

In the end-consumer market, we continue to monitor changes in consumers' preferences and consumption habits for 3C technology products across different regions. By providing differentiated product portfolios and innovative service offerings, the Company strengthens its competitive advantages.

(2) Regulatory environment: overcome economic and trade barriers and lead ESG sustainability compliance

In the face of rising international trade protectionism and dynamic adjustments to tariff policies in various countries, the Company's overseas plant establishment strategy, including in North America, can effectively diversify risks from economic and trade barriers and tariff impacts, ensuring that products can enter core global markets smoothly and with cost advantages.

As governments around the world impose increasingly stringent regulations on net-zero carbon emissions, the Company not only actively integrates resources to develop forward-looking green energy products, but also introduces high-standard green manufacturing and carbon reduction design at its domestic and overseas plants.

(3) Overall business environment: continue to advance both "value creation" and "cost optimization".

In the face of inflation fluctuations and uncertainty in the global macroeconomic environment, we continue to strictly control fixed costs and improve production efficiency by introducing automation and smart manufacturing. At the same time, we continue to refine our product lines, with "creating product, service, and differentiated value" at the core, ensuring that the Company can steadily expand into new markets and create long-term profitability for shareholders amid a changing macroeconomic environment.

Responsible person: T.C. Gou
Manager: T.C. Gou
Accountant in charge: Chen-Phan Pu

II. Corporate Governance Report

Information on Directors, Supervisors, The General Manager, Deputy General Managers, Associate Managers, and Supervisors of Various Departments and Branches:

1.1 Directors and Independent Director:

Director Information (I)
March 31, 2026 Unit: Thousand shares

Job Title	Nationality	Name	Gender / Age	Date elected	Tenure	Initial selection Appointment date	Time of appointment Shareholding		Current Shareholding		Spouse and minor children current shares held		Shares held in the name(s) of others		Main educational and professional background	Office(s) concurrently held in the Company and other companies	Spouse or relatives within the second degree of kinship or closer acting as other supervisors, directors, or supervisors			Remarks
							Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %			Position	Name	Relationship
Chairperson	ROC	Hsin Hung International Investment Co., Ltd.	-	2023.05.31	3 years	1997.01.17	100,535	19.62%	100,535	19.62%	0	0	0	0	-	-	-	-	-	-
		T.C. Gou (Note 1)	Male 71~75	2023.05.31	3 years	1997.01.17	6,009	1.17%	6,009	1.17%	46	0.01%	0	0	University graduate, President of Hon Hai Company	Note 6	-	-	-	Note 5
Director	ROC	Hsin Hung International Investment Co., Ltd.	-	2023.05.31	3 years	1997.01.17	100,535	19.62%	100,535	19.62%	0	0	0	0	-	-	-	-	-	-
		T.C. Wang (Note 1)	Male 71~75	2023.05.31	3 years	1998.06.11	24	0	24	0	0	0	0	0	University graduate, Chairperson of Quark Opto-Electronics	Note 6	-	-	-	-

Job Title	Nationality	Name	Gender / Age	Date elected	Tenure	Initial selection Appointment date	Time of appointment Shareholding		Current Shareholding		Spouse and minor children current shares held		Shares held in the name(s) of others		Main educational and professional background	Office(s) concurrently held in the Company and other companies	Spouse or relatives within the second degree of kinship or closer acting as other supervisors, directors, or supervisors			Remarks
							Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %			Position	Name	Relationship
Director	ROC	Fu Lin International Investment Co., Ltd.	-	2023.05.31	3 years	1997.01.17	3,211	0.63%	3,211	0.63%	0	0	0	0	-	-	-	-	-	-
		James Lee (Note 2)	Male 61~70	2023.05.31	3 years	2002.05.30 (Note 4)	0	0	0	0	0	0	0	0	University graduate, Group General Manager of Communication System Business of Cheng Uei Company	Note 6	-	-	-	-
Director	ROC	Fu Lin International Investment Co., Ltd.	-	2023.05.31	3 years	1997.01.17	3,211	0.63%	3,211	0.63%	0	0	0	0	-	-	-	-	-	-
		Eric Huang (Note 2)	Male 61~70	2023.05.31	3 years	2020.06.19	8	0.00%	8	0.00%	0	0	0	0	Research institute graduate, Component Business Group General Manager of Cheng Uei Company	Note 6	-	-	-	-
Director	ROC	Foxlink Taiwan Industry Co., Ltd.	-	2023.05.31	3 years	2023.05.31	916	0.18%	916	0.18%	0	0	0	0	-	-	-	-	-	-
		Chen-Phan Pu (Note 3)	Male 71~75	2023.05.31	3 years	2020.12.13	32	0.01%	32	0.01%	63	0.01%	0	0	College graduate, Vice President of Cheng Uei Company	Note 6	-	-	-	-

Job Title	Nationality	Name	Gender / Age	Date elected	Tenure	Initial selection Appointment date	Time of appointment Shareholding		Current Shareholding		Spouse and minor children current shares held		Shares held in the name(s) of others		Main educational and professional background	Spouse or relatives within the second degree of kinship or closer acting as other supervisors, directors, or supervisors				Remarks
							Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %		Shares	Shareholding %	Shares	Shareholding %
Independent Director	ROC	Randy Lee	Male 61~70	2023. 05.31	3 years	2014. 06.12	0	0	0	0	0	0	0	0	Master's Degree from Missouri University, U.S.A.; Chairman of ETtoday	Note 7	-	-	-	-
	ROC	Chien-Chung Fu	Male 51~60	2023. 05.31	3 years	2017. 06.08	0	0	0	0	0	0	0	0	Ph.D., Karlsruhe Institute of Technology, Germany Assistant Professor/Associate Professor/Professor, Institute of Nano Engineering and Microsystems, National Tsing Hua University	Note 7	-	-	-	-
	ROC	Jing-Mi Tang	Male 61~70	2023. 05.31	3 years	2017. 06.08	0	0	0	0	15	0	0	0	Ph.D. in Aerospace Engineering from Georgia Institute of Technology, U.S.A. Associate Professor	Note 7	-	-	-	-
	ROC	Chih-Yang Tseng	Male 41~50	2023. 05.31	3 years	2023. 05.31	0	0	0	0	0.2	0	0	0	PhD, Accounting, University of Maryland	Note 7	-	-	-	-

Note 1: Representative of Hsin Hung International Investment Co., Ltd.
Note 2: Representative of Fu Lin International Investment Co., Ltd.
Note 3: Representative: of Foxlink Taiwan Industry Co., Ltd.
Note 4: Served as a director of the Company from 2002.5.30 to 2014.6.11.
Note 5: If the Company's chairman and general manager or equivalent (top manager) are the same person, or spouse or relative within one degree of kinship to the other, the reason, rationality, necessity and relevant information of the corresponding measures should be explained:

The Chairman of the Company also serves as the President, mainly to improve the efficiency of operation and management and the execution of decision-making. At present, more than half of the members of the Board of Directors are not concurrently serving as employees of the Company, so the independence of the board of directors is secure. In addition, the Chairman of the Board of Directors also closely communicates with the directors about the Company's operating status and planning guidelines to implement corporate governance. In the future, the Company plans to increase one independent directors in 2023 to enhance the functions of the Board of Directors and strengthen the supervision function.

Note 6: The current positions held by the directors in the Company and other companies are listed in the table below.

Director	Company Name	Title
T.C. Gou	CENTRAL MOTION PICTURE BADE CO., LTD.	Chairperson
	CENTRAL MOTION PICTURE CORPORATION	Chairperson
	CENTRAL MOTION PICTURE INTERNATIONAL CORPORATION LIMITED	Chairperson
	CENTRAL MOTION PICTURE USA CORPORATION	Director
	CHENG UEI PRECISION INDUSTRY CO., LTD.	Chairperson
	CMPC CULTURAL & CREATIVE CO., LTD.	Chairperson
	CMPC CULTURAL & CREATIVE CO., LTD.	Chairperson
	DEEPWATERS DIGITAL SUPPORT INC.	Chairperson
	DU PRECISION INDUSTRY CO., LTD.	Chairperson
	FIT HOLDING CO., LTD.	Chairperson
	FOXLINK IMAGE TECHNOLOGY CO., LTD.	Chairperson
	FOXLINK INTERNATIONAL INVESTMENT LTD.	Chairperson
	GLORY SCIENCE CO., LTD.	Chairperson
	HSIN HUNG INTERNATIONAL INVESTMENT CO., LTD.	Chairperson
	PILOT TIME LIMITED	Director
	POWER QUOTIENT INTERNATIONAL CO., LTD.	Chairperson
	REMARKABLE FIRST LIMITED	Director
	SHIH FONG POWER CO., LTD.	Chairperson
	SHINFOX ENERGY CO., LTD.	Chairperson
	STUDIO A INC.	Chairperson
	WELL BENEFIT LIMITED	Director
	XUNQIANG COMMUNICATION TECHNOLOGY CO., LTD.	Chairperson

Director	Company Name	Title
T.C. Wang	CORE PACIFIC DEVELOPMENT CORPORATION	Chairperson
James Lee	MICROLINK COMMUNICATIONS INC.	Director / Executive Vice President & CEO
	CAPITAL CONCORD SECURITIES LTD.	Chairperson
Eric Huang	CEBG of CHENG UEI PRECISION INDUSTRY CO., LTD.	President
Pu Chen Phan	ASHOP CO., LTD.	Supervisor
	CAPITAL GUARDIAN LIMITED	Director
	CE LINK INTERNATIONAL LTD.	Director
	CENTRAL MOTION PICTURE CORPORATION	Supervisor
	CENTRAL MOTION PICTURE INTERNATIONAL CORPORATION LIMITED	Supervisor
	CHENG SHIN DIGITAL CO., LTD.	Supervisor
	CHENG UEI PRECISION INDUSTRY CO., LTD.	Chief Financial Officer (CFO)
	CHENG UEI PRECISION INDUSTRY CO., LTD.	Director
	CMPC CULTURAL & CREATIVE CO., LTD.	Supervisor
	CU INTERNATIONAL LTD.	Director
	CULINK INTERNATIONAL LTD.	Director
	DARTS TECHNOLOGIES CORPORATION	Supervisor
	DONGGUAN FUQIANG ELECTRONICS CO., LTD.	Director
	EASTERN RAINBOW GREEN ENERGY ENVIRONMENTAL TECHNOLOGY CO., LTD.	Director
	FOXLINK INDIA ELECTRIC PRIVATE LIMITED	Director
	FOXLINK INTERNATIONAL INC.	Director
	FOXLINK TAIWAN INDUSTRY INTERNATIONAL CO., LTD.	Supervisor
	FOXLINK TECHNOLOGY LIMITED	Director
	FOXLINK VIETNAM CO., LTD.	Director
	FOXWELL CERTIFICATION CO., LTD.	Supervisor
	FOXWELL ENERGY CORPORATION LTD.	Supervisor
	FOXWELL POWER CO., LTD.	Director
	FU GANG ELECTRONIC (NAN CHANG) CO., LTD.	Legal Representative / Director
	FU LIAN INTERNATIONAL INVESTMENT CO., LTD.	Supervisor
	FU LIN INTERNATIONAL INVESTMENT CO., LTD.	Supervisor
	FU QIANG ELECTRIC (YANCHENG) CO.,LTD.	Supervisor
	FU SHI XIANG ELECTRONICS (KUNSHAN) CO., LTD.	Supervisor
	FUGANG ELECTRIC (YANCHENG) CO.,LTD.	Supervisor
	FUGANG ELECTRIC (KUNSHAN) CO., LTD.	Director
FUGANG ELECTRIC (XUZHOU) CO., LTD.	Legal Representative / Executive Director

Director	Company Name	Title
Pu Chen Phan	FUGANG ELECTRONIC (DONGGUAN) CO., LTD.	Legal Representative / General Manager
	FUGANG ELECTRONICS (TIANJIN) CO., LTD.	Director
	FUSHINENG ELECTRONICS (KUNSHAN) CO., LTD.	Legal Representative / Director
	GLOBAL WAY ELECTRONICS CO., LTD.	Director
	GLORY OPTICS (YANCHENG) CO., LTD.	Supervisor
	GLORYTEK (YANCHENG) CO., LTD.	Supervisor
	JIANGSU FOXLINK NEW ENERGY TECHNOLOGY CO., LTD.	Supervisor
	JING JING TECHNOLOGY CO., LTD.	Supervisor
	KUNSHAN FU SHI YOU TRADING CO., LTD.	Supervisor
	KUNSHAN FUGANG ELECTRIC TRADING CO., LTD.	Supervisor
	KUNSHAN FUGANG INVESTMENT CO., LTD.	Supervisor
	MICROLINK COMMUNICATIONS INC.	Supervisor
	NEW START INDUSTRIES LTD.	Director
	SHANGHAI FUGANG ELECTRIC TRADING CO., LTD.	Supervisor
	SHANGHAI STANDARD INFORMATION TECHNOLOGY CO., LTD	Supervisor
	SHIH FONG POWER CO., LTD.	Supervisor
	SHINFOX NATURAL GAS CO., LTD.	Supervisor
	SMART POWER SYSTEM CO., LTD.	Supervisor
	STRAIGHT A INC.	Supervisor
	STUDIO A INC.	Supervisor
	SUNTAIN CO., LTD.	Director
	SUZHOU KEYU RUI AUTOMOBILE TECHNOLOGY CO., LTD.	Supervisor
	TAIFU INTERNATIONAL INVESTMENT CO., LTD.	Supervisor
	UBILINK.AI CO., LTD.	Supervisor
	VA PRODUCT INC.	Supervisor
	WORLD CIRCUIT TECHNOLOGY CO., LTD.	Supervisor
	XUNQIANG COMMUNICATION TECHNOLOGY CO., LTD.	Supervisor
	YANCHENG YAOWEI TECHNOLOGY CO., LTD.	Supervisor

Note 7: The current independent directors hold positions in this company and other companies as listed in the table below.

Independent Director	Company Name	Title
Randy Lee	TOP INTERNATIONAL CO., LTD.	Director
Chien-Chung Fu	NATIONAL TSING HUA UNIVERSITY DEPARTMENT OF POWER MECHANICAL ENGINEERING	Professor
	SAUL TECH TECHNOLOGY CO.,LTD	Independent Director
Jing-Mi Tang	TAMKANG UNIVERSITY	Vice Professor
Chih-Yang Tseng	NATIONAL TAIWAN UNIVERSITY DEPARTMENT OF ACCOUNTING	Vice Professor

Major Shareholders of Corporate Shareholders

Names of Corporate Shareholders	Major Shareholders of Corporate Shareholders	Percentage of Shareholding
HSIN HUNG INTERNATIONAL INVESTMENT CO., LTD.	BRITISH VIRGIN ISLANDS SHANGLING CO., LTD.	84.7%
FU LIN INTERNATIONAL INVESTMENT CO., LTD.	BRITISH VIRGIN ISLANDS SHANGMEIJIA CO., LTD.	87.5%
DIRECTOR OF FOXLINK TAIWAN INDUSTRY CO., LTD.	TAI FU INTERNATIONAL INVESTMENT CO., LTD.	83.0%

Major Shareholders of Major Shareholders Who are Juridical Persons

Names of Corporations	Major Shareholders of Corporations	Percentage of Shareholding
BRITISH VIRGIN ISLANDS SHANGLING CO., LTD.	WELL BENEFIT LTD.	100%
BRITISH VIRGIN ISLANDS SHANGMEIJIA CO., LTD.	WELL BENEFIT LTD.	100%
TAI FU INTERNATIONAL INVESTMENT CO., LTD.	REMARKABLE FIRST LIMITED
HSIN HUNG INTERNATIONAL INVESTMENT CO., LTD.	62.1%
37.9%

Director Information (II)

(1) Disclosure of Information on The Professional Qualifications of Directors and The Independence of Independent Directors:

Name	Professional Qualifications and Experience	Independence Criteria	Number of other public companies where he/she/it concurrently serves as an independent director
Chairperson T.C. Gou	Currently as the Chairman of the Company, FIT Holding Co., Ltd., Shinfox Energy Co., Ltd., and other publicly listed companies; has more than five years of work experience in business and finance, as well as experience needed to conduct the Company's business; has been committed to business operation in the electronic component industry for more than 30 years; possesses leadership, marketing, business management, and strategic planning abilities to lead the Company to become a pioneer in the industry and achieve sustainable development.	Non-Independent Director	None
Director T.C. Wang	Currently as the Chairman of Core Pacific Development Corporation; has more than five years of work experience in business and finance as well as experience needed to conduct the Company's business; has an international perspective, strategic planning ability, and global professional market competition judgment ability, and innovative leadership.		None
Director Eric Huang	As the General Manager of the Company's CEBG concurrently; has more than five years of work experience in business as well as experience needed to conduct the Company's business; has business management and strategic planning abilities; specializes in market strategy and has extensive experience in business promotion.		None
Director James Lee	As the General Manager of the Company's Communication Products Business Group concurrently and the President of Glory Science Co., Ltd.; has more than five years of work experience in business as well as experience needed to conduct the Company's business; has business management and strategic planning abilities; specializes in market strategy and has extensive experience in business promotion.		None
Director Chen-Phan Pu	As the Company's financial accounting supervisor concurrently; has more than five years of work experience in business, finance, and accounting, as well as experience needed to conduct the Company's business; specializes in corporate financial and accounting affairs; possesses professional leadership, business management, and strategic planning capabilities, and has extensive experience in business planning.		None

| Terms
Name | Professional Qualifications And Experience | Independence
Criteria | Number of other public companies where he/she/it concurrently serves as an independent director |
| --- | --- | --- | --- |
| Independent Director
Randy Lee | As the convener of the Company's Audit Committee, Remuneration Committee, Corporate Governance and Sustainable Development Committee; used to be the Chief Operating Officer of Eastern Home Shopping & Leisure Co., Ltd., the Chairman of ETtoday, and the Vice President of the Ting Hsin International Group; has more than five years of work experience in business and finance as well as experience needed to conduct the Company's business; has an international perspective, global professional market competition judgment ability, and innovative leadership. | (1) Not an employee of the Company or its affiliates.
(2) Not a director or supervisor of the Company or its affiliates.
(3) No one percent or more of the total issued shares of the Company are held by him/her or his/her spouse, or minor children or on his/her behalf, or none of their shareholding percentage is among top ten shareholders.
(4) Not a manager listed in (1) or spouse or relative within the second degree of kinship of (2) or (3) or immediate blood relation within the third degree of kinship.
(5) Directors and supervisors who are indirect shareholders who hold more than 5% of the Company's total issued shares, the top five shareholders, or juristic person shareholders who appoint representatives to act as company directors or supervisors in accordance with Article 27, Paragraphs 1 or 2 of the Company Act, or an employee thereof.
(6) Not a director, supervisor, or employee of another company controlled by the same person with more than half of the shares with voting rights on the Company's board of directors.
(7) Not a director, supervisor, or employee of another company or institution whose chairman, general manager, or equivalent position is the same person as that of the Company, or the spouse thereof.
(8) Not a director, supervisor, manager, or shareholder holding more than 5% of a | None |
| Independent Director
Chien-Chung Fu | As a member of the Company's Audit Committee, Remuneration Committee, Corporate Governance and Sustainable Development Committee, a professor, Department of Power Machinery, National Tsing Hua University, and an independent director at Saultech Technology Co., Ltd.; has more than five years of experience in teaching relevant disciplines, including business and disciplines needed to conduct the Company's business as a professor at public and private colleges and universities; has more than five years of work experience in business as well as experience needed to conduct the Company's business; is committed to the nano-engineering research and provides professional advice on the Company's product development and sales. | | |
| Independent Director
Jing-Mi Tang | As a member of the Company's Audit Committee, Remuneration Committee, Corporate Governance and Sustainable Development Committee and an associate professor, Department of Aerospace Engineering, Tamkang University; has more than five years of experience in teaching relevant disciplines, including business and disciplines needed to conduct the Company's business as a professor at public and private colleges and universities; has more than five years of work experience in business as well as experience needed to conduct the Company's business; | | |

| Terms
Name | Professional Qualifications And Experience | Independence
Criteria | Number of other public companies where he/she/it concurrently serves as an independent director |
| --- | --- | --- | --- |
| | is committed to the aerospace engineering research and provides professional advice on the Company's product development and sales. | particular company or institution with financial or business dealings with the Company. | |
| Independent Director
Chih-Yang Tseng | Member of the Company's Audit Committee, Remuneration Committee, and Corporate Governance and Sustainable Operation Committee. She is an associate professor of the Department of Accounting, National Taiwan University. She has more than five years of work experience in commerce, finance, accounting, and company operations, specializing in Corporate governance and accounting related affairs. | (9) Not a partner, director, supervisor, manager, or spouse thereof of a company or institution that provides commercial, legal, financial, financial, accounting services or consultation to the Company or any affiliate of the Company for amounts exceeding NT$500,000 in the past two years.
(10) He/she is not the spouse or relative within the second degree of kinship of another director.
(11) He/she does not fall into the circumstances in the provisions of Article 30 of the Company Act.
(12) No provision to be elected by a government or juristic person or their representative under Article 27 of the Company Act. | |

(2) Board Diversity and Independence:

A. Board Diversity

The Company’s Corporate Governance Best Practice Principles stipulates that the Company shall consider the principle of diversity for the composition of the Board of Directors and formulate an appropriate diversity policy based on its operation, operating model, and development needs. The policy should include but is not limited to the following two criteria:

(a) Basic criteria and values: gender, age, nationality, and culture.
(b) Professional knowledge and skills: professional background (such as law, accounting, industry, finance, marketing, or technology), professional skills, and industry experience.

The board members shall generally possess the knowledge, skills, and qualities needed to perform their duties. To achieve the ideal goals of corporate governance, the board of directors as a whole should possess the capabilities and skills below:

(a) Business judgment
(b) Accounting and financial analysis
(c) Business management
(d) Crisis management
(e) Industry knowledge
(f) International perspective
(g) Leadership
(h) Decision-making
(i) Sustainability

The Company’s Board of Directors consists of nine directors. The specific management goals and achieving status of the board diversity policy are as follows:

The 14th Board of Directors of the Company consists of nine directors, comprising business leaders from various industries, professional managers, and academic experts. The Board members possess the professional knowledge, extensive experience, and sound integrity required to perform their duties and are well-equipped to address economic, environmental, and social changes and challenges. Leveraging their professional expertise, industry insights, and managerial judgment, the directors maintain effective communication and interaction with the management team and provide timely professional advice on corporate strategy, risk management, and sustainable development, with the shared objective of maximizing shareholder value.

In accordance with the Board Diversity Policy, the Company’s directors possess diverse professional backgrounds in areas including finance and accounting, industrial operations, business management, technology, and sustainability governance. In addition, the directors generally demonstrate core competencies in operational judgment, business management, crisis management, industry knowledge, international market perspective, leadership and decision-making, and sustainable development, thereby enhancing the overall governance effectiveness and decision-making quality of the Board.

The Company continuously monitors the achievement of its Board diversity objectives and places great emphasis on the independence and professionalism of the Board. Through the integration of diverse backgrounds and professional expertise, the Company strengthens the Board’s supervisory functions and corporate governance quality, while maintaining a sound and effective Board operating mechanism.

Implementation of The Board Diversity Policy:

Diversity Item Name	Basic composition								Diversified core competencies
		Nationality	Gender	As An Employee Concurrently	Age				Length Of Term Of Independent Directors (3 To 9 Years)	Business Judgment	Accounting And Financial Analysis	Business Management	Crisis Management	Industry Knowledge	International Perspective	Leadership	Decision-Making	Sustainability
					41-50 years old	51-60 years old	61-70 years old	71-75 years old
Director	T.C. Gou	Republic of China	Male	V				V		V	V	V	V	V	V	V	V	V
	T.C. Wang		Male					V		V		V	V	V	V	V	V	V
	James Lee		Male				V			V		V	V	V	V	V	V	V
	Eric Huang		Male	V			V			V		V	V	V	V	V	V	V
	Chen-Phan Pu		Male	V				V		V	V	V	V	V	V	V	V	V
Independent Director	Randy Lee		Male				V		Note 1	V	V	V	V	V	V	V	V	V
	Chien-Chung Fu		Male			V			V	V			V	V	V	V	V	V
	Jing-Mi Tang		Male				V		V	V			V	V	V	V	V	V
	Chih-Yang Tseng	Male		V					V	V		V	V	V	V	V	V

Note 1: Independent Director Chuan-Wei Lee has experience in business and company operation management, which is of obvious benefit to the Company. Although Independent Director Lee has been re-elected for three terms, the Company still needs to take advantage of his expertise to supervise and provide professional opinions to the Board of Directors.
Note 2: As of the current year, the number of female directors on the Board has not yet reached one-third of the total seats. This is primarily because, during the Board re-election in 2023, the nomination process focused mainly on candidates' professional and technical backgrounds, industry experience, and potential contributions to the Company's operations, which resulted in not fully achieving the principle of gender diversity.

B. Independence of the Board of Directors:

(a) The Company added one independent director during the re-election of directors in 2023, and there were a total of 4 independent directors, accounting for $44\%$ of the total number of directors; in addition, there were 5 outside directors, accounting for more than half of the seats of the directors in compliance with the Company's diversity and independence policies and requirements. However, this is only to meet the needs of future development. The Company will continue to examine the elements that make up diversity, and will continue to strengthen the goal of diversity for the board of directors in the next election.
(b) In order to maintain the independence of the Board of Directors, the Directors are not spouses or relatives within the second degree of kinship, and are not in the circumstances described in Paragraph 3 and 4, Article 26-3 of the Securities and Exchange Act.

1.2 Information on The General Manager, Deputy General Managers, Associate Managers, and Supervisors of Various Departments and Branches:

March 31, 2026 Unit: Thousand shares

Job Title	Nationality	Name	Gender	Date Assumed Office	Shareholding		Spouse And Minor Children Shares Held		Shares Held In The Name(S) Of Others		Principal Experience (Education)	Current Positions Concurrently Held In Other Companies	Spouse Or Relatives Within The Second Degree Of Kinship Or Closer Acting As Managerial Officers			Remarks
					Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %			Position	Name	Relationship
Chairman & President	ROC	T.C. Gou	Male	1996.01.01	6,009	1.17%	46	0.01%	0	0	Department of Law, National Chung Hsing University / President of Hon Hai Precision Industry Co., Ltd. Chairman of PQI	Please refer to Note 6 on page 9 for details.	-	-	-	Note 1
CSBG General Manager	ROC	James Lee	Male	1986.07.14	0	0	0	0	0	0	Master's degree	Please refer to Note 6 on page 10 for details.	-	-	-	-
CBG General Manager	ROC	Eric Huang	Male	2013.12.01	8	0	0	0	0	0	Master's degree in Department of Aeronautics and Astronautics from National Cheng Kung University Research fellow, Material and Chemical Research Laboratories, ITRI	-	-	-	-	-
OIBG General Manager	ROC	Julius Chu	Male	2018.05.16	0	0	0	0	0	0	Graduated from Soochow University Vice President, Cheng Uei Precision Industry Co., Ltd.	Note 2	-	-	-	-
Vice President	ROC	Chen-Phan Pu	Male	2002.02.08	32	0.01%	63	0.01%	0	0	Graduated from Bank Management Department, Tamsui Oxford University College Manager of Cathay United Bank Special Assistant, Directors' Office, Cheng Uei Company	Please refer to Note 6 on page 10-11 for details.	-	-	-	-

Job Title	Nationality	Name	Gender	Date Assumed Office	Shareholding		Spouse And Minor Children Shares Held		Shares Held In The Name(S) Of Others		Principal Experience (Education)	Current Positions Concurrently Held In Other Companies	Spouse Or Relatives Within The Second Degree Of Kinship Or Closer Acting As Managerial Officers			Remarks
					Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %			Position	Name	Relationship
Vice President	ROC	Y.Y. Wu	Male	2014. 12.22	290	0.06%	0	0	0	0	Graduated from Hosei University, Japan Assistant Vice President, Cheng Uei Company	-	-	-	-	-
Vice President	ROC	Spencer Yeh	Male	2019. 03.04	0	0	0	0	0	0	PhD, National Cheng Kung University General Manager of NexPower Technology Corp. Assistant Vice President of Wah Hong Industrial Corp.	-	-	-	-	-
Vice-President	ROC	Gordon Lin	Male	2022. 08.01	0	0	0	0	0	0	Master's degree from the Department of Automatic Control Engineering, Feng Chia University Assistant Vice-President of Cheng Uei Precision Industry Co., Ltd.	-	-	-	-	-
Vice-President	ROC	Jerry Hsu	Male	2025. 11.01	0	0	0	0	0	0	Graduate, University of Texas Associate Vice President, Shenzhen Jiemei Technology Co., Ltd. Associate Vice President, CHENG UEI PRECISION INDUSTRY CO., LTD.	-	-	-	-	-
Vice-President	ROC	David Lin	Male	2025. 11.01	0	0	0	0	0	0	Graduate, National Taiwan University Assistant Vice President, CHENG UEI PRECISION INDUSTRY CO., LTD.	-	-	-	-	-
Vice-President	ROC	Jack Wang	Male	2025. 11.01	0	0	0	0	0	0	Graduate, National Taiwan University of Science and Technology Deputy Director, AcBel Polytech Inc.	-	-	-	-	-

Job Title	Nationality	Name	Gender	Date Assumed Office	Shareholding		Spouse And Minor Children Shares Held		Shares Held In The Name(S) Of Others		Principal Experience (Education)	Current Positions Concurrently Held In Other Companies	Spouse Or Relatives Within The Second Degree Of Kinship Or Closer Acting As Managerial Officers			Remarks
					Shares	Shareholding %	Shares	Shareholding %	Shares	Shareholding %			Position	Name	Relationship
Head of Corporate Governance	ROC	Kufn Lin	Male	2021.03.26	582	0.11%	0	0	0	0	Department of Accounting, FJCU Special Assistant, Directors' Office, Cheng Uei Company	Note 4	-	-	-	-

Note 1: If the general manager or equivalent (top manager) and the chairperson is the same person, or spouse or relative within one degree of kinship to the other, the reason, rationality, necessity and relevant information of the corresponding measures should be disclosed (e.g., the number of independent directors should be increased, more than half of the directors should not be concurrent employees or managers, etc.)
The Chairman of the Company also serves as the President, mainly to improve the efficiency of operation and management and the execution of decision-making. At present, more than half of the members of the Board of Directors are not concurrently serving as employees of the Company, so the independence of the board of directors is secure. In addition, the Chairman of the Board of Directors also closely communicates with the directors about the Company's operating status and planning guidelines to implement corporate governance. In the future, the Company plans to increase one independent directors in 2023 to enhance the functions of the Board of Directors and strengthen the supervision function.
Note 3: Julius Chu currently serves as a director of both GLORYTEK (YANCHENG) CO., LTD. and GLORYTEK (SAZHOU) CO., LTD.

Note 4: The Chief Corporate Governance Officer currently holds the following positions in the Company and other companies, as listed in the table below.

Company Name	Title
ACCU-IMAGE TECHNOLOGY LIMITED	Director
BENEFIT RIGHT LTD.	Director
BILLION SUN ENERGY STORAGE TECHNOLOGIES INC.	Chairperson
CAPITAL GUARDIAN LIMITED	Director
CENTRAL MOTION PICTURE CORPORATION	Director
CENTRAL MOTION PICTURE INTERNATIONAL CORPORATION LIMITED	Director
CHANGPIN WIND POWER LTD.	Chairperson / General Manager
CHENG UEI PRECISION INDUSTRY CO., LTD.	Executive Assistant to Chairman
CMPC CULTURAL & CREATIVE CO., LTD.	Director
CMPC MANAGEMENT CONSULTANT CO., LTD.	Chairperson
CU INTERNATIONAL LTD.	Director
CULINK INTERNATIONAL LTD.	Director
CULINK TIANJIN CO., LTD.	Legal Representative / Director
DAHUA TECHNOLOGY USA INC.	Director
DARTS TECHNOLOGIES CORPORATION	Director
DEEPWATERS DIGITAL SUPPORT INC.	Director
DONG GUAN FU ZHANG PRECISION INDUSTRY CO., LTD.	Legal Representative / Chairperson
DONG GUAN HANYANG COMPUTER CO., LTD.	Legal Representative / Chairperson
DONGGUAN BANRIN ROBOT TECHNOLOGY COMPANY LIMITED	Chairperson
DONGGUAN FU WEI ELECTRONICS CO., LTD.	Legal Representative / Chairperson
DONGGUAN FUQIANG ELECTRONICS CO., LTD.	Legal Representative / Chairperson / General Manager
EASTERN RAINBOW GREEN ENERGY ENVIRONMENTAL TECHNOLOGY CO., LTD.	Director
FIT HOLDING CO., LTD.	Director
FOX NAM ENERGY CO., LTD	Legal Representative
FOXLINK DA NANG ELECTRONICS CO., LTD.	Legal Representative / Director / General Manager
FOXLINK DA NANG TECHNOLOGY COMPANY LIMITED	Director
FOXLINK ENERGY (TIANJIN) LTD.	Legal Representative / Director / General Manager
FOXLINK INDIA ELECTRIC PRIVATE LIMITED	Director
FOXLINK MYANMAR COMPANY LIMITED	Director
FOXLINK TAIWAN INDUSTRY INTERNATIONAL CO., LTD.	Director
FOXLINK TECHNICAL INDIA PRIVATE LIMITED	Director
FOXLINK TECHNOLOGY LIMITED	Director

Company Name	Title
FOXWELL ENERGY CORPORATION LTD.	Chairperson / General Manager
FOXWELL POWER CO., LTD.	Director
FRESH AIR MOVIE CORP LTD.	Chairperson
FU LIAN INTERNATIONAL INVESTMENT CO., LTD.	Director
FU LIN INTERNATIONAL INVESTMENT CO., LTD.	Director
FU SHI XIANG ELECTRONICS (KUNSHAN) CO., LTD.	General Manager
FU UEI INTERNATIONAL INVESTMENT LTD.	Chairperson
FUGANG ELECTRIC (MAANSHAN) CO., LTD.	Legal Representative / Director
FUGANG ELECTRONIC (DONGGUAN) CO., LTD.	Vice Chairman
FUQIANG ELECTRIC (MAANSHAN) CO., LTD.	Legal Representative / Director / CFO
FUSHINENG ELECTRONICS (KUNSHAN) CO., LTD.	General Manager
GLORY OPTICS (BVI) CO., LTD.	Director
GLORY OPTICS (YANCHENG) CO., LTD.	Legal Representative / Executive Director
GLORY TEK (BVI) CO., LTD.	Director
GLORY TEK (SAMOA) CO., LTD.	Director
GLORYTEK (SAZHOU) CO., LTD.	Legal Representative / Chairperson
GLORYTEK (YANCHENG) CO., LTD.	Legal Representative / Chairperson
GLORYTEK SCIENCE INDIA PRIVATE LIMITED	Director
GREAT SHOW CREATIVE & ENTERTAINMENT CO., LTD.	Chairperson
JING JING TECHNOLOGY CO., LTD.	Director
KUNSHAN FUGANG INVESTMENT CO., LTD.	Legal Representative / Executive Director / General Manager
KUNSHAN JIUWEI INFO TECH CO., LTD.	Legal Representative / Director / General Manager
LUMINYS SYSTEMS CORP.	Director
MICROLINK COMMUNICATIONS INC.	Chairperson
MICROLINK DA NANG COMMUNICATIONS COMPANY LIMITED	Director
NEW START INDUSTRIES LTD.	Director
POWER CHANNEL LIMITED	Director
POWER QUOTIENT TECHNOLOGY (YANCHENG) CO., LTD.	Director
SFE DEVELOPER COMPANY CORPORATION	Chairperson
SFE HERCULES COMPANY CORPORATION	Chairperson
SHANGHAI FUGANG ELECTRIC TRADING CO., LTD.	Director
SHARETRONIC DATA TECHNOLOGY CO., LTD.	Vice Chairman
SHIH FONG POWER CO., LTD.	Director
SHINFOX ENERGY CO., LTD.	General Manager

Company Name	Title
SHINFOX FAR EAST (TAIWAN) COMPANY PTE. LTD.	Chairperson
SHINFOX FAR EAST COMPANY PTE LTD.	Chairperson
SHINFOX NATURAL GAS CO., LTD.	Director
SINOBEST BROTHERS LIMITED	Director
SMART POWER SYSTEM CO., LTD.	Director
STRAIGHT A INC.	Director
STUDIO A INC.	Director
STUDIO A TECHNOLOGY LIMITED	Director
SYNERGY CO., LTD.	Director
TAIFU INTERNATIONAL INVESTMENT CO., LTD.	Director
TEGNA ELECTRONICS PRIVATE LIMITED	Director
TERABITCOM TECHNOLOGY CO., LTD.	Director
TRINITY INVESTMENT CORPORATION	Director
UBILINK.AI CO., LTD.	Director
VA PRODUCT INC.	Chairperson
VALUE SUCCESS LIMITED	Director
WEI HAI FU KANG ELECTRIC CO., LTD.	Legal Representative / Chairperson
WELL SHIN TECHNOLOGY CO., LTD.	Director
WORLD CIRCUIT TECHNOLOGY (HONG KONG) LIMITED	Director
WORLD CIRCUIT TECHNOLOGY CO., LTD.	Chief Accounting Officer (CAO)
XUNQIANG COMMUNICATION TECHNOLOGY CO., LTD.	Director
YANCHENG YAOWEI TECHNOLOGY CO., LTD.	Legal Representative / Executive Director
YOUDE WIND POWER CO., LTD.	Supervisor
XUNQIANG COMMUNICATION TECHNOLOGY CO., LTD.	Director

2. Remuneration Paid to Directors, Supervisors, The President, and Vice President(s) in The Most Recent Year

2.1 Remuneration Paid to Directors, Supervisors, The President, Vice President(s), etc., In 2025

2.1.1 Remuneration to Directors (Including Independent Directors)

Unit: NTD Thousand

Title	Name	Directors' Remuneration								Ratio Of The Total Amount Of A, B, C And D Vs. Net Profit After Tax	Remuneration Paid To Part-Time Employees								Ratio Of The Total Amount Of A, B, C, D, E, F And G Vs. Net Profit After Tax
		Remuneration (A)		Pension (B)		Remuneration for Directors (C)		Expenses for Execution of Business (D)				Wages, rewards, special allowances, etc. (E)		Retirement Pension (F)		Remuneration for Employees (G)
		The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements	The Company		All Companies Included In The Financial Statements		The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements
														Cash Amount	Cash Amount	Stock Amount	Stock Amount
Director	Hsin Hung International Investment Co., Ltd.	0	80	0	0	0	751	480	630	480 -0.02%	1,461 -0.05%	37,872	58,818	449	817	0	0	0	0	38,801 -1.27%	61,096 -1.99%	0
	Corporate representative: T.C. Gou
	Corporate representative: T.C. Wang
Director	Fu Lin International Investment Co., Ltd.
	Corporate representative: James Lee
	Corporate representative: Eric Huang
Director	Foxlink Taiwan Industry International Co., Ltd.
	Corporate representative: Chen-Phan Pu
	Independent Director	Randy Lee	0	0	0	0	0	0	640	640	640 -0.02%	640 -0.02%	0	0	0	0	0	0	0	640 -0.02%	640 -0.02%	0
Chien-Chung Fu
Jing-Mi Tang
Chih-Yang Tseng
1. The policies, systems, standards and structure of independent directors' remuneration, and, according to the responsibilities, risks, time invested and other factors, describe the relevance to the remuneration amount: The remuneration of independent directors of the company is based on the evaluation results of the Board of Directors Performance Evaluation Measures and the Remuneration Committee Charter. It considers individual responsibilities and time put in, and also refers to the individual performance achievement rate and contribution rate of independent directors to provide appropriate remuneration; and after the approval of the remuneration committee, it is submitted to the Board of Directors for approval. 2. Except as disclosed in the above table, the remuneration for the services provided for all companies in the financial report by the directors of the Company in the most recent year (such as consultants who are not employees): N/A. 3. Remuneration received in the most recent year by the Company's directors for services provided (such as acting as consultants to the parent company, any entities included in the financial statements, or invested enterprises, where such roles are not held as employees), other than those disclosed in the table above: N/A.

Note 1: The amount of retirement pensions for 2025 constitutes the total amount set out in accordance with the old and new pension systems.

● Table of Remuneration Scales
Unit: NTD

Range of remuneration paid to each director of the Company	Director Name
	The total amount of the first four remuneration items (A+B+C+D)		The total amount of the first seven remuneration items (A+B+C+D+E+F+G)
	The Company	All companies included in the financial statements	The Company	All companies included in the financial statements
Less than 1,000,000	Ordinary director: T.C. Gou、Chen-Phan Pu、 James Lee、Eric Huang、 T.C. Wang、 HSIN HUNG INTERNATIONAL INVESTMENT CO., LTD. FU LIN INTERNATIONAL INVESTMENT CO., LTD. FOXLINK TAIWAN INDUSTRY INTERNATIONAL CO., LTD. Independent director: Randy Lee、Chien-Chung Fu Jing-Mi Tang、Chih-Yang Tseng	Ordinary director: T.C. Gou、Chen-Phan Pu、 James Lee、Eric Huang、 T.C. Wang、 HSIN HUNG INTERNATIONAL INVESTMENT CO., LTD. FU LIN INTERNATIONAL INVESTMENT CO., LTD. FOXLINK TAIWAN INDUSTRY INTERNATIONAL CO., LTD. Independent director: Randy Lee、Chien-Chung Fu Jing-Mi Tang、Chih-Yang Tseng	Ordinary director: James Lee、T.C. Wang、 HSIN HUNG INTERNATIONAL INVESTMENT CO., LTD. FU LIN INTERNATIONAL INVESTMENT CO., LTD. FOXLINK TAIWAN INDUSTRY INTERNATIONAL CO., LTD. Independent director: Randy Lee、Chien-Chung Fu Jing-Mi Tang、Chih-Yang Tseng	Ordinary director: T.C. Wang、 HSIN HUNG INTERNATIONAL INVESTMENT CO., LTD. FU LIN INTERNATIONAL INVESTMENT CO., LTD. FOXLINK TAIWAN INDUSTRY INTERNATIONAL CO., LTD. Independent director: Randy Lee、Chien-Chung Fu Jing-Mi Tang、Chih-Yang Tseng
1,000,000 (inclusive) ~ 2,000,000 (exclusive)
2,000,000 (inclusive) ~ 3,500,000 (exclusive)
3,500,000 (inclusive) ~ 5,000,000 (exclusive)
5,000,000 (inclusive) ~ 10,000,000 (exclusive)			Ordinary director: Chen-Phan Pu	Ordinary director: Chen-Phan Pu
10,000,000 (inclusive) ~ 15,000,000 (exclusive)			Ordinary director: Eric Huang	Ordinary director: Eric Huang
15,000,000 (inclusive) ~ 30,000,000 (exclusive)			Ordinary director: T.C. Gou	Ordinary director: T.C. Gou、James Lee
30,000,000 (inclusive) ~ 50,000,000 (exclusive)	-	-	-	-
50,000,000 (inclusive) ~ 100,000,000 (exclusive)	-	-	-	-
Over 100,000,000	-	-	-	-
Total	12	12	12	12

2.1.2 Remuneration Paid to President and Vice President(s)

December 31, 2025 / Unit: NTD Thousand

Position	Name	Salary (A)		Pension (B)		Rewards And Special Expenses Etc. (C)		Employee Bonuses Amount (D)				Ratio Of The Total Amount Of A, B, C And D Vs. Net Profit After Tax (%)		Compensation From Parent Company And Business Investments Other Than Subsidiaries
		The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements	The Company	All Companies Included In The Financial Statements	The Company		All Companies Included In The Financial Statements		The Company	All Companies Included In The Financial Statements
								Cash Amount	Stock Amount	Cash Amount	Stock Amount
President	T.C. Gou	29,254	40,648	1,229	1,597	41,358	57,842	0	0	0	0	71,841 -2.34%	100,087 -3.26%	0
Group General Manager	James Lee
Group General Manager	Eric Huang
Group General Manager	Julius Chu
Vice President	Chen-Phan Pu
Vice President	Malcolm Lin
Vice President	Y.Y. Wu
Vice President	Daniel Wu
Vice President	Spencer Yeh
Vice President	Luc Chu
Vice President	PK Chou
Vice President	Gordon Lin
Vice President	Jack Wang
Vice President	David Lin
Vice President	Jerry Hsu

Note 1: The amount of retirement pensions for 2025 constitutes the total amount set out in accordance with the old and new pension systems.

Table of Remuneration Scales

Unit: NTD

Range of Remunerations Paid to President and Vice President(s)	Name of General Manager and Deputy General Manager(s)
	The Company	All companies included in the financial statements
Less than 1,000,000	James Lee、Daniel Wu	Daniel Wu
1,000,000 (inclusive) ~ 2,000,000 (exclusive)	Jack Wang、David Lin、Jerry Hsu	Jack Wang、David Lin、Jerry Hsu
2,000,000 (inclusive) ~ 3,500,000 (exclusive)	Malcolm Lin、Luc Chu、PK Chou	Malcolm Lin、Luc Chu、PK Chou
3,500,000 (inclusive) ~ 5,000,000 (exclusive)	Y.Y. Wu、Spencer Yeh	Y.Y. Wu、Spencer Yeh
5,000,000 (inclusive) ~ 10,000,000 (exclusive)	Julius Chu、Chen-Phan Pu、Gordon Lin	Chen-Phan Pu、Gordon Lin
10,000,000 (inclusive) ~ 15,000,000 (exclusive)	Eric Huang	Eric Huang、Julius Chu
15,000,000 (inclusive) ~ 30,000,000 (exclusive)	T.C. Gou	T.C. Gou、James Lee
30,000,000 (inclusive) ~ 50,000,000 (exclusive)	-	-
50,000,000 (inclusive) ~ 100,000,000 (exclusive)	-	-
Over 100,000,000	-	-
Total	15	15

Names of Managerial Officers Entitled to Employee Bonuses and Amounts Entitled

Unit: NTD thousand

Item	Position	Name	Stock Bonus Amount	Cash Bonus Amount	Total	As Percentage of Income After Tax (%)
Manager	President	T.C. Gou	0	0	0	0
	Group General Manager	James Lee
	Group General Manager	Eric Huang
	Group General Manager	Julius Chu
	Vice President	Chen-Phan Pu
	Vice President	Malcolm Lin
	Vice President	Y.Y. Wu
	Vice President	Daniel Wu
	Vice President	Spencer Yeh
	Vice President	Luc Chu
	Vice President	PK Chou
	Vice President	Gordon Lin
	Vice President	Jack Wang
	Vice President	David Lin
	Vice President	Jerry Hsu

2.2 Amount of compensation paid in the last two years by the Company and all companies included in the consolidated financial statements to the Company's directors, supervisors, general manager, and deputy general managers, and the respective proportion of such compensation to the income after tax in parent company only or individual financial statement, as well as the policies, standards, and packages by which it was paid, the procedures through which the compensation was determined, and its association with business performance and future risk.

2.2.1 Proportion to net profits after tax of the total of the remuneration paid to directors, general managers and deputy general managers by the Company and all companies in the consolidated financial statements in the most recent two years

Item Position	Proportion of Total Remuneration to Net Profit After Tax				Proportion of Increase (Decrease)
	2025		2024
	The Company	All Companies Included in The Financial Statements	The Company	All Companies Included in The Financial Statements	The Company	All Companies Included in The Financial Statements
Director	-0.04%	-0.07%	1.04%	1.20%	-1.08%	-1.27%
President & Vice Presidents	-2.34%	-3.26%	7.84%	8.82%	-10.18%	-12.08%

2.2.2 Correlation between the policies, standards and combinations of payment, procedures for determination of remuneration, business performance and future risks:

(1) Directors' Remuneration Policy

According to Article 23 of the Articles of Incorporation, "The board of directors shall authorize the remuneration of all directors to determine the remuneration in accordance with the standards in the industry". Article 26 of the Articles of Incorporation further provides that, "If the Company has a profit in the year, it shall allocate no more than 3% as the remuneration to directors". The performance evaluation of individual directors is conducted in the first quarter after the end of the following year in accordance with the "Procedures for Performance Evaluation of Directors" of the Company. The remuneration committee evaluates the remuneration of directors every year, and the recommendation is submitted to the board of directors for approval.

(2) Managerial Officers' Remuneration Policy

Remuneration for managerial officers includes fixed salaries, performance bonuses, and remuneration of employees. Salaries are determined with reference to industry standards, job title, job grade, educational background and work experience, professional capabilities, job responsibilities, and other factors. Remuneration is determined by evaluating the performance of managerial officers in accordance with the Company's "Performance Evaluation Management Regulations," which serve as the basis for determining individual remuneration. According to Article 26 of the Articles of Incorporation, "If the Company has a profit in the year, it shall allocate no more than 6% as the remuneration to directors".

(3) Procedures for determining remuneration:

The Company regularly evaluates the performance of directors and managerial officers in accordance with the "Rules for Performance Evaluation of the Board of Directors" and the "Performance Evaluation Management Regulations" applicable to managerial officers and employees. The evaluation results are used to regularly assess the remuneration of directors

and managerial officers. The proposed remuneration is reviewed by the Remuneration Committee and then submitted to the Board of Directors for resolution before distribution.

The items for director performance evaluation include:
Mastery of the Company's goals and mission, awareness of directors' duties, participation in the Company's operations, management of internal relations and communication, directors' professionalism and continuing education.
The items for annual performance evaluation of managerial officers include:
Contribution to the Company's performance, achievement rate of objectives and tasks, cross-evaluation of internal cooperation, professionalism and continuing education, implementation of the Company's core values, operating management capabilities, and other indicators.

(4) Correlation with operating performance and future risks:
The review of the payment standards and system related to the Company's remuneration policy is mainly based on the overall operation of the Company, and the performance achievement rate and contribution are reviewed to improve the overall organizational efficiency of the Board of Directors and management departments. In addition, reference is made to the remuneration standards in the industry to ensure that the remuneration of the Company's management is competitive in the industry, in order to retain outstanding management talents.

The Company's directors and managerial officers make important decisions after giving balanced consideration to various risk factors. The performance of such decisions is reflected in the Company's profitability, and the remuneration of directors and managerial officers is linked to the effectiveness of risk control.

3. Corporate Governance Status

4.1 Operation of the Board of Directors

The Board of Directors met 6 times in the most recent year (A) and directors' attendance was as follows:

Position	Name	Number of times actually attending (observing) (B)	Actual attendance (observation) rate (%) [B/A]	Remarks
Chairperson	T.C. Gou	6	100%	Note 1
Director	T.C. Wang	6	100%	Note 1
Director	James Lee	6	100%	Note 2
Director	Eric Huang	6	100%	Note 2
Director	Chen-Phan Pu	6	100%	Note 3
Independent Director	Randy Lee	6	100%	-
Independent Director	Chien-Chung Fu	6	100%	-
Independent Director	Jing-Mi Tang	6	100%	-
Independent Director	Chih-Yang Tseng	6	100%

Other matters to be recorded:

I. If any of the following occurs in the operation of the Board, specify the date, the session, the content of the motion, the opinions of the Independent Directors, and the response of the Company to the opinions of the Independent Directors:

The circumstances referred to in Article 14-3 of the Securities and Exchange Act: For all the resolutions of the Board of Directors in 2025, please refer to pages 78 to 79. All resolutions on the matters listed in Article 14-3 of the Securities and Exchange Act have been approved by independent directors.
Further to the aforementioned matters, any adverse opinion or qualified opinion of the Independent Directors against the resolutions of the Board: None.

II. For recusal of directors from motions due to conflicts of interest, specify the names of the Directors, the content of the motions, the reasons for recusal, and the participation in voting:

On March 7, 2025, the Board of Directors resolved to purchase 100% equity interest in NANOSHIELD TECHNOLOGY CO., LTD. from Cheng Fa Investment Co., Ltd. and others for NT$10 million, and to separately inject NT$290 million as working capital. After the capital increase, the capital stock of NANOSHIELD TECHNOLOGY CO., LTD. would be NT$300 million, and it would be renamed "MICROLINK COMMUNICATIONS INC.". Except for Director James Lee, who recused himself from discussion and voting in accordance with laws due to a conflict of interest, the remaining directors in attendance approved the proposal without objection after discussion and resolution..
On September 10, 2025, the Board of Directors resolved to approve the distribution of employee profit-sharing compensation to managerial officers for 2024. In regard to the remuneration of directors concurrently serving as staff T.C. Gou, Chen-Phan Pu, James Lee, and Eric Huang, all recused from discussion and voting in accordance with the law and based on their personal interests in the matter. After the remaining 8 directors passed the proposal without objection, the remuneration of the other managerial staff was approved by all the

directors present without objection.

III. The Board of Directors Status of Evaluation and Implementation

Assessment cycle	Assessment period	Assessment scope	Assessment method	Assessment content
Implemented once per year	2025.01.01
2025.12.31	Board of Directors performance evaluation	Internal self-evaluation by the Board of Directors	1. Degree of participation in company operations
2. Improving the quality of board decisions
3. Board composition and structure
4. Election and continuing education of the directors
5. Internal Control
		Board member performance evaluation	Board member self-evaluation	1. Master the company's goals and tasks
2. Director's responsibilities
3. Degree of participation in company operations
4. Internal relationship management and communication
5. Director's professionalism and continuing education
6. Internal Control
		Audit Committee Performance Evaluation	Internal self-assessment of the committee.	1. Degree of participation in company operations
2. Recognition of functional committee responsibilities
3. Improving decision-making quality of functional committees
4. Functional committee composition and member selection
5. Internal Control
		Remuneration Committee Performance Evaluation
		Corporate Governance and Sustainability Committee Performance Evaluation

Evaluation Results Explanation:

The Company has completed the performance evaluation of the Board of Directors and each functional committee for 2025. The evaluation results were submitted and reported to the Board of Directors on March 16, 2026, serving as a basis for review and improvement.
The performance evaluation indicators of the Board of Directors include five major aspects and a total of 41 indicators. The total average of the evaluation results is 5 points (maximum score being 5 points). This shows that the Board of Directors has the responsibility to guide and supervise the company's strategy, major business and risk management, and can establish a proper internal control system. The overall operation situation is optimal and meets the requirements of corporate governance.
The performance evaluation indicators for board members include six major aspects and a total of 23 indicators. The overall average of the evaluation results is 4.98 points (maximum score being 5 points). This shows that the directors have positive comments on the efficiency and effectiveness of the operation of various indicators.
The functional committees include the Audit Committee, the Remuneration Committee, and the Corporate Governance and Sustainability Committee. The indicators include five major aspects. The total average of the evaluation results is 5 points (with the maximum score being 5 points). It shows that the overall operation of the functional committee is optimal and meets the requirements of corporate governance, effectively enhancing the functions of the Board of Directors.

Assessment cycle	Assessment period	Assessment not scope
Implemented once every 3 year	2024.01.01
2024.12.31	Board of Directors	External evaluation
The external performance evaluation of the Company's Board of Directors was conducted by the Taiwan Cheng Cheng Management Association, a legally registered non-profit organization.	1. The professional functions of the Board of Directors (the composition and structure of the Board of Directors, the election and continuing education of directors)
2. Effectiveness of the Board of Directors' decision making (the degree of participation in the Company's operations, and the improvement of the quality of the Board of Directors' decision making)
3. The Board's emphasis on and oversight of internal controls
4. The Board of Directors' attitude to sustainable operation

Evaluation Results Explanation:

Overall Observations:
Board members of the evaluated company actively engage in information exchange and are provided with sufficient time to review agenda items, enabling them to gain a comprehensive understanding of the Company's management policies and offer valuable operational advice.
The evaluated company regularly conducts internal control self-assessments. The internal audit unit compiles assessment reports, which are submitted to the Audit Committee for review and subsequently reported to the Board of Directors.
The Company's directors recognize the importance of sustainable operations.
Recommendations for Enhancement:
Strengthen the diversity of board composition.
Encourage the establishment of additional functional committees.
Enhance the documentation of directors' statements in board meeting minutes.
Increase the participation of the Audit Committee and independent directors in the whistleblower mechanism.
Establish a succession plan for professional talent.
Improvement Plan:
Please refer to the Company's website for further details: https://www.foxlink.com/

IV. Assessment of objectives (e.g. setting up an Audit Committee, enhancing the transparency of information, etc.) and implementation status in respect of strengthening the powers of the Board of Directors for the current and immediately past years to be carried out:

The Company has established a Remuneration Committee, an Audit Committee and Corporate Governance and Sustainable Development Committee, respectively assisting the Board of Directors in performing their supervisory duties.
The Company takes the initiative to disclose important resolutions of the Board of Directors on the Company's website to enhance information transparency.
The Company has purchased liability insurance for directors and supervisors in accordance with the Articles of Incorporation to reduce and diversify the risk of material damage to the Company and shareholders, and regularly reviews the terms of the insurance policy to ensure that the insurance indemnity and coverage meet the needs, and reports to the Board of Directors as required.
Annual meeting agenda planned in advance.

Note 1: Corporate representative of Hsin Hung International Investment Co., Ltd.
Note 2: Corporate representative of Fu Lin International Investment Co., Ltd.
Note 3: Corporate representative of Foxlink Taiwan Industry Co., Ltd.

4.2 Information on operation of the Audit Committee

Five meetings have been held by the Audit Committee in the most recent year. Independent directors attended as follows:

Position	Name	Actual Attendance Frequency (B)	Actual attendance rate (%) (B/A) (Note)	Remarks
Convener	Randy Lee	5	100%	Independent Director
Committee member	Chien-Chun Fu	5	100%	Independent Director
Committee member	Jing-Mi Tang	5	100%	Independent Director
Committee member	Chih-Yang Tseng	5	100%	Independent Director

Other matters to be recorded:

I. If the operation of the Audit Committee falls into one of the circumstances, the date, session, the content of the proposal, independent directors' objections, reservations, or major suggestions, Audit Committee' resolution results, and the Company's response to such opinions shall be stated.

Matters listed in Article 14-5 of the Securities and Exchange Act: After the approval of the Audit Committee, they are reported to the Board of Directors.

Date	Proposal Content, Resolution Status, and Subsequent Handling
March 07, 2025
7th meeting of the
3rd term	I. Proposal content:
1. Discussed the Company’s 2024 financial statements and business status
2. Discussed the Company’s 2024 profit distribution
3. Approved the replacement of CPAs and the assessment of accountant independence and competency and their remuneration
4. Discussed the Company’s investment in MICROLINK COMMUNICATIONS INC.
5. Discussed the Company’s investment in India
6. Discussed the Company’s investment in the US subsidiary Foxlink Arizona Inc.
7. Discussed the amendment to the lease agreement for the computing power center between the Company and its related party, Ubilink.AI CO., Ltd.
8. Discussed the proposal of the Company for applying for bank financing facilities.
9. Discussed the Evaluation of the Effectiveness of the Internal Control System and the Internal Control System Statement for 2024.
10. Discussed the amendments to the Company’s payroll cycle and the definition of the scope of non-managerial employees.
11. Discussed the amendments to the Company’s “Audit Committee Charter”.
II. Audit Committee resolution outcome: All members of the Audit Committee agreed to pass.

	III. The Company's handling of the Audit Committee's opinions: Submitted to the Board of Directors and approved by all directors present.
May 06, 2025
8th meeting of the
3rd term	I. Proposal content:
1. Discussed the Company's consolidated financial statements and operating status for the first quarter of 2025.
2. Discussed the capital increase in subsidiary and reinvestment in Da Nang, Vietnam.
3. Discussed the proposal of the Company for applying for bank financing facilities.
II. Audit Committee resolution outcome: All members of the Audit Committee agreed to pass.
III. The Company's handling of the Audit Committee's opinions: Submitted to the Board of Directors and approved by all directors present.
August 14, 2025
9th meeting of the
3rd term	I. Proposal content:
1. Discussed the Company's consolidated financial statements and operating status for the second quarter of 2025.
2. Discussed the proposal of the Company for applying for bank financing facilities.
II. Audit Committee resolution outcome: All members of the Audit Committee agreed to pass.
III. The Company's handling of the Audit Committee's opinions: Submitted to the Board of Directors and approved by all directors present.
Nov 03, 2025
3rd meeting of the
3rd term
Special Audit Committee Meeting	I. Proposal content:
Discussed the investment in the establishment of a new company in Texas, U.S.
II. Audit Committee resolution outcome: All members of the Audit Committee agreed to pass.
III. The Company's handling of the Audit Committee's opinions: Submitted to the Board of Directors and approved by all directors present.
Nov 14, 2025
10th meeting of the
3rd term	I. Proposal content:
1. Discussed the Company's consolidated financial statements and operating status for the third quarter of 2025.
2. Discussed the formulation of the Company's internal audit plan for 2026.
3. Discussed amendment to the Procedures for Asset Acquisition and Disposal
II. Audit Committee resolution outcome: All members of the Audit Committee agreed to pass.
III. The Company's handling of the Audit Committee's opinions: Submitted to the Board of Directors and approved by all directors present.

Further to the aforementioned matters, motions rejected by the Auditing Committee but passed by the Board at the consent of more than 2/3 of the Directors: None.
II. For recusal of independent directors from motions due to conflicts of interest, specify the names of the independent directors, the content of the motions, the reasons for recusal, and the participation in voting: None.
III. The communication between the independent directors and the audit supervisor and the CPAs

(materiality, means, and result of communication on the financial position and operation of the Company should be covered).

The Company's chief internal auditor attends each Audit Committee meeting to report on the implementation of internal audits, and communicates with the independent directors on material matters before each Audit Committee meeting. In 2025, the internal audit supervisor reported to the independent directors on the audit committee regarding the implementation of audit operations four times. After discussion and communication in the four meetings, the independent directors all had a grasp and understanding of the audit execution results. No other objections or suggestions were raised.
After being reviewed or checked by a certified public accountant, the financial statements of the Company are sent to the Audit Committee for discussion. And after its approval, a report or resolution is submitted to the Board of Directors. The certifying CPAs usually communicate and discuss matters with the independent directors by email. Each quarter, CPAs are arranged to communicate and discuss matters with each committee member before the Audit Committee meeting, and they attend Audit Committee meetings in person at least once or twice each year. On March 07, 2025, the Audit Committee arranged for the CPAs to attend in person, and report and communicate with independent directors on matters such as the financial statement audit plan, major financial reports, and the update of accounting and auditing laws and regulations. After discussion and communication, the independent directors had no opinion on the accountants' reports. Therefore, the independent directors of the Company have good communication with the CPAs.

IV. Annual working focus and operational status of the Audit Committee:

The Audit Committee of the Company held five meetings in 2025. All audit committee members attended each meeting, and their main working focus and authority were as follows:

Establishing or amending the internal control system in accordance with Article 14 of the Securities and Exchange Act.
Evaluation of the effectiveness of the internal control system.
Formulating or modifying the processing procedures for major financial business activities that acquire or dispose of assets, engage in derivative commodity transactions, lending of funds to others, endorse or provide guarantees to third parties.
Matters involving director self-interest.
Significant asset or derivative commodity transactions.
Significant capital loans, endorsements or guarantees.
Raising, issuing or private placement of equity securities.
Appointment, dismissal or remuneration of certified public accountants.
Appointment and removal of financial, accounting or internal audit supervisors.
Annual financial reports and quarterly financial reports.
Implementation of internal audit operations.
Other important matters specified by the Company or the competent authority.

4.3 Status of Corporate Governance, and Deviation from Corporate Governance Best-Practice Principles for TWSE/Tpex Listed Companies and Causes Thereof:

Evaluation item	Status			Difference from the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies, and reasons
	Yes	No	Summary description
I. Has the Company prepared and disclosed the Corporate Governance Best Practice Principles in accordance with the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies?	V		The Company has formulated a code of practice for corporate governance	No difference
II. The equity structure and shareholders' equity of the Company
(I) Does the Company have internal operating procedures in place to deal with shareholder recommendations, doubts, disputes and litigation matters according to the procedures?	V		The Company has a spokesperson, acting spokesperson, and stock affairs division responsible for handling shareholder suggestions, disputes, and other issues. There are also regulations for the management of external spokesperson activities to standardize related operations.	No difference
(II) Does the Company have a list of the major shareholders who actually control the Company, and the ultimate controllers of the major shareholders?	V		The Company keeps track of shares held by directors, supervisors, managers, and major shareholders holding more than 5% of shares, and it reports such shareholdings in a timely manner.
(III) Has the Company established and implemented the risk management, control and prevention mechanisms for affiliated companies?	V		The Company has established transaction procedures and risk control management measures for related enterprises to control various operating procedures and various risks, and to eliminate unconventional transactions.
(IV) Has the Company established internal regulations that prohibit insiders from using unpublished information in the market to buy and sell securities?	V		Our company has established the "Procedures for Handling Material Inside Information" and relevant internal control systems. These measures prohibit corporate insiders from trading marketable securities using undisclosed market information. Furthermore, educational training on preventing
			marketing and the use of confidential information is essential to ensure that the Company is not responsible for any loss or damage to the Company's property or property.
(V) Has the Company established and implemented the risk management, control and prevention mechanisms for affiliated companies?	V		Our company has established the "Procedures for Handling Material Inside Information" and relevant internal control systems. These measures prohibit corporate insiders from trading marketable securities using undisclosed market information. Furthermore, educational training on preventing

Evaluation item	Status
	Yes	No	Summary description
			insider trading is conducted at least once a year for directors and managers.
In addition, our Corporate Governance Best Practice Principles explicitly state that insiders are prohibited from trading company shares upon becoming aware of the company's financial reports or related earnings performance. Furthermore, prior to the announcement of financial reports for each quarter, the company proactively notifies directors regarding the regulations on the blackout period. Directors shall not trade their shares during the blackout periods, which comprise 30 days prior to the announcement of the annual financial report and 15 days prior to the announcement of each quarterly financial report, thereby strengthening regulatory compliance and preventing insider trading.
III. Composition and duties of the Board of Directors

(I) Has the Board of Directors formulated a Board diversity policy and specific management objectives and implemented them accordingly? | V | | Article 20 of the Company's "Corporate Governance Best Practice Principles" explicitly states that the composition of the Board of Directors shall consider a diversification policy. An appropriate diversification strategy shall be formulated based on the Company's business model, development needs, future strategic direction, and the shareholding status of major shareholders.
The selection of the Company's Board members is based on diversification principles, taking into account a comprehensive assessment of professional backgrounds, skills, industry experience, and practical needs. Board members possess | No difference |

Evaluation item	Status
	Yes	No	Summary description
			expertise in areas such as industry experience, business management, finance and accounting, and sustainable governance. They also represent a diversity of genders, ages, and professional fields, thereby enhancing the overall operational efficiency of the Board.
The Company also continuously monitors the achievement of its Board diversification goals. For details regarding the implementation status, please refer to pages 17 to 18 of the Annual Report.
(II) Does the Company voluntarily set up other functional committees other than the Remuneration Committee and the Audit Committee according to law?	V		In addition to the Audit Committee and the Remuneration Committee established in accordance with the law, the Company has also established the Corporate Governance and Sustainable Development Committee. This initiative aims to strengthen the supervisory function of the Board of Directors and to implement the promotion of policies related to corporate governance, sustainable development, and corporate social responsibility.
(III) Does the company formulate the board's performance assessment and evaluation method, conduct performance evaluation annually and regularly, and report the results of the performance evaluation to the board of directors, and apply it to individual directors' remuneration and nomination renewal?	V		The Company has formulated the "Regulations for Board of Directors Performance Evaluation." Each year, regular performance evaluations are conducted for the Board of Directors, individual board members, and functional committees. The evaluation results are reported to the Board of Directors to serve as an important reference for director nominations, reappointments, and remuneration.
The methods for the Board of Directors performance evaluation include internal self-evaluation by the Board, self-evaluation by board members, and evaluations commissioned to external professional institutions, experts, scholars, or other

Evaluation item	Status			Difference from the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies, and reasons
	Yes	No	Summary description
			appropriate methods. It is explicitly stipulated that an external performance evaluation must be executed by an external professional independent institution or a team of external experts and scholars at least once every three years to continuously enhance the operational efficiency of the Board. The Company completed its external Board performance evaluation in 2024. For detailed evaluation results, please refer to page 33.

The measurement items for the Board of Directors performance evaluation comprise the following five major aspects:
1. Degree of participation in the Company's operations.
2. Improvement of the quality of the Board's decision-making.
3. Composition and structure of the Board of Directors.
4. Election and continuing education of directors.
5. Internal control.

The results of the 2025 Board of Directors performance evaluation indicate that the overall operation of the Board is functioning well, and board members demonstrate a high level of participation in matters such as the Company's strategic development, risk management, and sustainable governance. For detailed evaluation results, please refer to page 31. | |
| (IV) Has the Company assessed the independence status of the CPAs at regular intervals? | V | | The Audit Committee and the Board of Directors of the Company regularly evaluate the independence and competence of the certifying certified public accountants (CPAs) every year. In the Audit Committee and Board of Directors meetings held on March 7, 2025, and March 16, 2026, the evaluation comprehensively referenced the diverse | |

Evaluation item	Status			Difference from the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies, and reasons
	Yes	No	Summary description
			dimensions of the Audit Quality Indicators (AQIs), and the "Statement of Independence and Audit Work" issued by the CPAs was obtained. Following a prudent evaluation, resolutions were passed confirming that the certifying CPAs met the independence and competence standards established by the Company.

In addition, the Company's accounting department has established a comprehensive CPA independence evaluation mechanism in accordance with the "Certified Public Bookkeeper Act" and the "Statement of Quality Management Standards No. 10 (TW) issued by the Auditing Standards Committee." Furthermore, the rotation of certifying CPAs is conducted regularly pursuant to relevant laws and regulations to ensure audit quality and the credibility of financial reporting. | |
| IV. Is the TWSE / TPEx listed company equipped with qualified and appropriate number of corporate governance personnel, and appoint a corporate governance director responsible for corporate governance related matters (including but not limited to providing information needed by directors and supervisors to carry out business, assisting directors and supervisors to comply with laws and regulations, handling matters related to meetings of the Board of Directors and shareholders' meeting in accordance with the law, and producing minutes of board meetings and shareholders' meetings)? | V | | To implement corporate governance and enable the Board of Directors to exercise its due functions to safeguard investor interests, the Company, by resolution of the Board of Directors on March 26, 2021, approved the establishment of the position of Corporate Governance Officer, and appointed Mr. Kufn Lin, Special Assistant of the Investment Strategy Department, to serve as the Corporate Governance Officer.

The scope of authority of the Corporate Governance Officer includes handling matters relating to meetings of the Board of Directors and Shareholders' Meetings in accordance with the law; preparing minutes of the meetings of the Board of Directors and Shareholders' Meetings; assisting directors in their inauguration and continuing education; providing information required by directors for performing their duties; | No difference |

Evaluation item	Status			Difference from the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies, and reasons
	Yes	No	Summary description
			assisting directors in regulatory compliance; and other matters prescribed by the Articles of Incorporation or contracts. Furthermore, the Corporate Governance Officer continuously monitors domestic and international trends in corporate governance and sustainable development, and regularly participates in relevant continuing education courses to enhance the operational efficiency of corporate governance and the quality of information disclosure.
V. Has the Company established channels for the communications with the stakeholders (including but not limited to the shareholders, employees, customers, and suppliers), and the section for the shareholders on the official website of the Company to respond to all concerns of the stakeholders on corporate social responsibility?	V		The Company places great emphasis on the rights and interests of stakeholders. We have established a dedicated Stakeholder Section on our corporate website and created multiple communication channels, with responsible units assigned to communicate with shareholders, employees, customers, suppliers, and other stakeholders. The Company regularly collects and analyzes the material topics of concern to stakeholders. These opinions serve as an important reference for our corporate governance, sustainable development, and information disclosure, thereby continuously enhancing the performance of our sustainable corporate operations.	No difference
VI. Has the Company appointed a professional share registration and investors service agent for handling matters pertaining to the Shareholders Meeting?	V		The Company has appointed a professional stock affairs agency, the Shareholders’ Service Agency Department of Grand Fortune Securities Co., Ltd., to handle various stock affairs of the Company on its behalf	No difference
VII. Disclosure of Information
(I) Has the Company installed a website for the disclosure of information on financial position and operation, as well as corporate governance?	V		The Company has established both Chinese and English corporate websites to regularly disclose relevant information on financial and business performance, corporate governance,	Except for the third item which is still under planning, there is no difference

Evaluation item	Status
	Yes	No	Summary description
			and sustainable development, thereby safeguarding the right to know of investors and stakeholders.
(II) Has the Company adopted other means for disclosure (such as the installation of a website in the English language, appointment of designated persons for the collection and disclosure of information on the Company, the implementation of ae spokesman system, and videotaping institutional investor conferences)?	V		The Company has established a spokesperson system and assigned dedicated personnel to be responsible for the collection, disclosure, and updating of public information. This ensures the timeliness and accuracy of information disclosure, enhances corporate information transparency, and strengthens communication with investors.
Furthermore, Chinese and English corporate websites have been set up to disclose investor conference information and other material updates for the convenience of investors' inquiries. Meanwhile, designated personnel have been assigned to handle the collection and disclosure of corporate information, fully implementing public information disclosure and the operation of the spokesperson system.
(III) Does the Company announce and declare its annual financial report within two months after the end of the fiscal year, and announce and declare the first, second, and third quarter financial reports and the monthly operating situation as early as possible within the prescribed time limit?	V		The Company completes relevant financial statements and reports on monthly operating conditions within the specified time limits
VIII. Is there any other essential information that would help understand the pursuit of corporate governance (including but not limited to employee rights, employee care, investor relations, supplier relations, stakeholder rights, the continuing education of the directors and	V		1. Employee rights:
The Company has formulated multiple employee benefit policies and management procedures that comply with local regulations regarding labor relations, labor conditions, and social responsibility to safeguard all rights and interests of employees.	No difference

Evaluation item	Status			Difference from the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies, and reasons
	Yes	No	Summary description
supervisors, the pursuit of a risk management policy and standard of risk assessment, the pursuit of a customer policy, and professional liability insurance coverage for the directors and supervisors)?			The Company also attaches great importance to employee rights and the workplace environment. All relevant systems conform to labor laws and international human rights principles. Furthermore, we continuously promote a friendly workplace, diversity, equity, and inclusion (DEI), and occupational safety and health management to maintain the legal rights and interests of employees and to foster a healthy work environment.

Employee care:
The Company is committed to creating a healthy and friendly work environment. To enhance the diversity of employees' leisure activities, the Company subsidies employee club activities and has signed cooperation agreements with multiple leisure and sports centers to provide resources for physical fitness. Concurrently, regular employee health examinations are conducted and medical consultation services are provided to safeguard employees' physical and mental well-being. We also continuously improve the work environment to meet the requirements of relevant international standards.

The Company values employee work-life balance, encouraging employees to engage in their work according to their volition and fully exert their professional capabilities, while ensuring a work environment free from psychological or physical coercion.

Furthermore, the Company adheres to international human rights standards and does not practice any discrimination or differential treatment against employees based on factors | |

Evaluation item	Status
	Yes	No	Summary description
			such as race, gender, age, religion, or political affiliation, thereby implementing a workplace culture of equality and respect.
3. Investor Relations: There is a stock affairs department and a spokesperson responsible for handling relevant stock affairs and shareholder suggestions and disputes.
4. Supplier relationships: The Company attaches great importance to supply chain management. All transactions with suppliers are conducted in accordance with relevant procurement procedures, and integrity commitments as well as non-disclosure agreements are signed to establish an honest, transparent, and sustainable supply chain cooperative relationship.
5. Stakeholder rights: The Company has established communication channels for stakeholders, who can contact the Company via the corporate website, email, telephone, and other methods. The relevant departments with designated authority and responsibility are in charge of responding to stakeholder concerns. When necessary, the Audit Committee, Independent Directors, or the Internal Audit Unit will assist in handling these matters to safeguard the rights and interests of stakeholders.
6. Continuing education of directors and supervisors: The Directors of the Company possess rich industry experience and professional management capabilities. They continuously participate in training courses related to corporate governance, sustainable development, risk

Evaluation item	Status
	Yes	No	Summary description
			management, and relevant laws and regulations to enhance the professional functions and governance efficiency of the Board of Directors.
7. Pursuit of a risk management policy and standard of risk assessment:
The Company has established risk management policies and mechanisms. Each department with designated authority and responsibility is in charge of identifying, assessing, and managing risk factors such as operations, finance, regulatory compliance, information security, and climate change, and regularly reports the status of risk management implementation to the Board of Directors.
8. Pursuit of a customer policy: The Company has operating bases both domestically and overseas. There is also a customer service department to provide channels for customer inquiries or services.
9. Professional liability insurance coverage for the directors: The Company has purchased liability insurance for all directors.
10. Information security management:
The Company attaches great importance to information security management and has established information security management mechanisms and relevant control measures to ensure the confidentiality, integrity, and availability of information assets. Furthermore, we continuously conduct information security awareness campaigns and educational training to enhance employees' information security awareness.

Evaluation item	Status
	Yes	No	Summary description
IX. Corrective action taken in response to the result of the Corporate Governance Evaluation conducted by the Corporate Governance Center of Taiwan Stock Exchange Corporation, and the priority of action on issues pending for corrective action in the most recent year. (Not applicable for companies not evaluated by TSEC)
The Company's Improvements in Response to Areas Identified as Incomplete in the Corporate Governance Evaluation Are as Follows:
1. The Company completed its external Board of Directors performance evaluation in 2024. For the relevant evaluation descriptions, please refer to page 33.
2. The Company has enhanced the completeness of information disclosure in its annual reports and public information, including the implementation status of resolutions passed at Shareholders' Meetings, as well as the remuneration policies and payment procedures for directors and managers.
3. The Company has disclosed its specific practices and implementation results in supporting domestic cultural development within the Sustainability Report.
4. The Company will continuously strengthen mechanisms related to corporate governance, risk management, information security, and sustainable development, and enhance the transparency of information disclosure to fulfill sustainable corporate operation goals.

4.4 Composition and Operation of the Remuneration Committee and the Corporate Governance and Sustainability Committee

2.4.1 Information of Remuneration Committee Members

March 31, 2026

ID classification	Terms	Professional Qualifications and Experience	Independence Criteria	Number Concurrently Serving As Members of The Remuneration Committees of Other Publicly Issued Companies
	Name
Independent Director (Convener)	Randy Lee	Please refer to pages 15 to 16 for the disclosure of independent directors' independence under Director information (II).	None
Independent Director	Chien-Chung Fu			1
Independent Director	Jing-Mi Tang			None
Independent Director	Chih-Yang Tseng			None

2.4.2 Information on the operation of the Remuneration Committee

The Company's Remuneration Committee consists of 4 members
The current term of members:

May 31, 2023 to May 30, 2026; the Remuneration Committee met 2 times (A) in the most recent year and member qualifications and attendance are as follows:

Position	Name	Actual Number of Attendances (B)	Frequency of Attendance	Actual Attendance Rate (%) (B/A) (Note)	Remarks
Convener	Randy Lee	2	0	100%	Serving another term
Committee member	Chien-Chung Fu	2	0	100%	Serving another term
Committee member	Jing-Mi Tang	2	0	100%	Serving another term
Committee member	Chih-Yang Tseng	2	0	100%	Newly elected
Other matters to be recorded: I. Remuneration Committee’s scope of authority: (I) Committee members should faithfully perform the following functions and powers with the attention of good managers, and be responsible to the Board of Directors as they submit their suggestions to the Board of Directors for discussion: 1. Formulate and regularly review the policies, systems, standards and structures of directors, supervisors, and managers’ performance evaluation and remuneration. 2. Regularly evaluate and determine the remuneration of directors, supervisors, and managers. (II) When the Committee performs the functions and powers of the preceding article, they should be based on the following principles: 1. The performance evaluation and remuneration of directors, supervisors, and managers should refer to the usual level of payment in the industry. Furthermore, they should consider

the reasonableness of the connection with personal performance, company operating performance and future risks.

Directors and managers should not be incentivized to engage in behaviors that exceed the Company's risk tolerance in pursuit of remuneration.
The ratio of dividends to directors and senior managers' short-term performance and the payment time of part of the variable salary shall be determined in consideration of industry characteristics and the nature of the Company's business.

(III) The salary remuneration referred to in the preceding two paragraphs includes cash remuneration, stock options, employee stock bonuses, retirement benefits or severance payments, various allowances, and other measures with substantial incentives.

II. If the Board of Directors does not adopt or amend the recommendations of the Remuneration Committee, the date and period of the Board of Directors, the content of the proposal, the resolution of the Board of Directors, and the Company's handling of the opinions of the Remuneration Committee should be stated. (If the remuneration approved by the Board of Directors exceeds the recommendation of the Remuneration Committee, the differences and reasons should be stated): None.
III. On resolutions of the Remuneration Committee, if members have objections or reservations and have records or written declarations, the date, period, proposal content, opinions of all members and the handling of the opinions of the members shall be stated: None.
IV. Reasons for discussions and resolutions of the Remuneration Committee in 2024, and the company's handling of members' opinions:

Meeting Date	Proposal	Resolution Result	Company's Handling
1st meeting of 2025, March 07, 2025	The Company's remuneration plan for directors for 2024	Approved by all members present	Proposed to the Board of Directors and approved by all directors present
	The Company's remuneration plan for employees for 2024
2nd meeting of 2025 Sep 10, 2025	The Company's distribution plan for directors' remuneration for 2024	Approved by all members present	Proposed to the Board of Directors and approved by all directors present
	The Company's distribution plan for manager and employee remuneration for 2024

2.4.3 Corporate Governance and Sustainability Committee

The Company’s Corporate Governance and Sustainability Committee is composed of five directors, four of whom are independent directors.
The current term of members:

May 31, 2023 to May 30, 2026; the Corporate Governance and Sustainability Committee met 2 times (A) in the most recent year and member qualifications and attendance are as follows:

Position	Name	Actual Number of Attendances (B)	Frequency of Attendance	Actual Attendance Rate (%) (B/A) (Note)	Remarks
Convener	Randy Lee	2	0	100%	Serving another term
Committee member	Chen-Phan Pu	2	0	100%	Serving another term
Committee member	Chien-Chung Fu	2	0	100%	Serving another term
Committee member	Jing-Mi Tang	2	0	100%	Serving another term
Committee member	Chih-Yang Tseng	2	0	100%	Newly elected
Other matters to be recorded:
I. Scope of Responsibilities of the Corporate Governance and Sustainability Committee:
1. To supervise the implementation of corporate social responsibility and sustainability matters, and to assess the effectiveness of their execution.
2. To review and propose for Board approval the formulation and amendment of key policies and procedures, including the Code of Practice for Corporate Social Responsibility, the Corporate Governance Best-Practice Principles, and the Ethical Corporate Management Best-Practice Principles.
3. To review and propose for Board approval the formulation and amendment of important corporate regulations, such as the Articles of Incorporation, the Rules of Procedure for Shareholders’ Meetings, the Procedures for Election of Directors, and the Rules of Procedure for Board Meetings.
4. To review and propose for Board approval the formulation and amendment of the organizational rules of the Board’s functional committees.
5. To supervise and guide the Company’s participation in various corporate governance evaluations, assess the results, and evaluate the performance of the Board of Directors, with findings to be submitted to the Board.
6. To assess the channels through which the Board of Directors obtains information, as well as the quality and timeliness of such information.
7. To review the governance relationships between the Company and its subsidiaries or other affiliated enterprises.
8. To handle other material matters stipulated by the Company or competent authorities.

II. Meeting Dates, Session Numbers, Agenda Items, Resolutions, and the Company's Handling of the Committee's Opinions in the Most Recent Year:

Meeting Date	Proposal	Resolution Result
1st meeting of 2025, February 20, 2025	1. Discussed the implementation status of the work plan of the Company's Corporate Governance and Sustainability Team for the second half of 2024, and formulated the work plan for 2025.
2. Discussed the performance evaluation of the Company's Board of Directors and functional committees for 2024.
3. Discussed the tracking of the implementation of greenhouse gas inventory by the Company and its consolidated subsidiaries.	Approved by all members present	Proposed to the Board of Directors and approved by all directors present
2nd meeting of 2025, August 14, 2025	1. Discussed the implementation status of the work plan of the Company's Corporate Governance and Sustainability Team for the first half of 2025.
2. Discussed the tracking of the implementation of greenhouse gas inventory by the Company and its consolidated subsidiaries.
3. Discussed the Company's 2024 sustainable report.	Approved by all members present	Proposed to the Board of Directors and approved by all directors present

4.5 Status of Promotion of Sustainable Development and Deviation from The Sustainable Development Best Practice Principles for TWSE/Tpex Listed Companies and Reasons Thereof:

Evaluation Item	Operational Status
	Yes	No	Summary Description
I. Has the Company established exclusively (or concurrently) dedicated units to promote sustainable development, and has the Board of Directors placed senior management personnel in charge of the promotion and monitored the promotion?	V		1. The Company established the Corporate Governance and Sustainability Committee in November 2021.
2. The committee is responsible for proposing and implementing policies or systems, such as promoting corporate governance, developing a sustainable environment, and maintaining social welfare.
3. The current term of the committee is composed of four independent directors and one director. There are a corporate governance team and a sustainability team under the jurisdiction of the committee, which shall be responsible for promoting corporate governance, humanistic care, sustainable environment, corporate value chain, and other ESG policies and goals. events.
4. Among them, the sustainable development team formulates the mid-term and long-term sustainable development plan, and submits it to the board of directors after deliberation. After the review and evaluation of the board of directors, the board will give appropriate suggestions to ensure that the sustainable development strategy is fully implemented in the daily operations of the company.
5. The Corporate Governance and Sustainability Management Committee reports the implementation results of sustainable development and future work plans to the Board of Directors every six months. The Board of	No difference

| Evaluation Item | Operational Status | | | Differences and Reasons for
Differences With Corporate
Social Responsibility Best
Practice Principles for
TWSE/GTSM Listed Companies |
| --- | --- | --- | --- | --- |
| | Yes | No | Summary Description | |
| | | | Directors supervises the risks and opportunities of various issues assessed and managed by the Committee, and approves the policies and goals of sustainability-related issues and urge the management team to make adjustments in line with the Company’s operating conditions.

The Company held a meeting on February 20, 2025 The contents of the motions included issues that require attention in the development of sustainable operation in 2025, and an implementation plan for 2025 was formulated; supervise the implementation of sustainable operation matters, and evaluate the implementation.
The Company has established a Sustainability and Corporate Social Responsibility Department under the General Administration Office. The department currently consists of 9 staff members and is responsible for formulating the Company’s annual CSR execution plans, conducting regular audits, promoting CSR initiatives, and compiling the Corporate Sustainability Report. | |
| II. Does the Company follow the principle of materiality, conduct risk assessments on environmental, social and corporate governance issues related to company operations, and formulate relevant risk management policies or strategies? | V | | 1. The Company has formulated the "Corporate Social Responsibility Policy," conducting risk assessments on environmental, social, and governance (ESG) issues in accordance with the principle of materiality, and incorporating them into the existing risk management policies. The operational status complies with the policy guidelines.
The Company has set up an Internal Audit Department to inspect and evaluate the effectiveness of the internal control system, and provide suggestions for improvement | No difference |

| Evaluation Item | Operational Status | | | Differences and Reasons for
Differences With Corporate
Social Responsibility Best
Practice Principles for
TWSE/GTSM Listed Companies |
| --- | --- | --- | --- | --- |
| | Yes | No | Summary Description | |
| | | | in a timely manner. It does so to ensure the continuous and effective implementation of various systems, and to assist the Board of Directors and management to achieve and set goals by evaluating and improving risk management. Through the establishment and maintenance of the Company’s internal audit system, the improvement plan is developed thereby.
3. Based on the assessed risks, relevant risk management policies or strategies have been established as outlined in the attached remarks table. | |
| III. Environmental Issues
(I) Has the Company established an appropriate environmental management system based on its industrial characteristics? | V | | The Company has obtained various system certifications, including ISO 14001, ISO 14064, ISO 50001, QC 080000, UL 2799, and OHSAS 18001, demonstrating its commitment to environmental management policies.
The ISO 14001 certificate is valid from November 11, 2022 to January 11, 2028.
The ISO 50001 certificate is valid from February 6, 2023 to April 7, 2028. | No difference |
| (II) Has the Company committed itself to improving the utilization efficiency of various resources, and to using recycled materials with low impact on the environment? | V | | The Company cooperates with suppliers to sell scrap materials and other byproducts generated after production to recycling vendors, thereby reducing the burden of environmental impacts. The implementation status of the introduction of recycled materials in 2025 is described below:
• 100% Recycled Gold: All new product developments have successfully introduced 100% recycled gold.
• 100% Recycled Tin: All new product developments utilize 100% recycled tin (solder balls).
• 100% Recycled Copper: 92.31% of new products utilize 100% recycled copper, representing a significant increase | No difference |

| Evaluation Item | Operational Status | | | Differences and Reasons for
Differences With Corporate
Social Responsibility Best
Practice Principles for
TWSE/GTSM Listed Companies |
| --- | --- | --- | --- | --- |
| | Yes | No | Summary Description | |
| | | | of 37.77% compared to 2024.
● 90% Recycled Stainless Steel: 83.33% of new products have introduced
● 90% Recycled stainless steel, representing an increase of 44.55% compared to 2024.
● Recycled Process Consumables and Packaging Materials:
- 80% of new products utilize 100% recycled process consumables.
- 100% of new products have introduced 100% recycled trays. | |
| (III) Does the Company assess the potential risks and opportunities of climate change for the Company now and in the future, and take measures to deal with climate-related issues? | V | | 1. To address climate change, the Company has adopted the TCFD framework to establish a comprehensive risk management system for identifying, assessing, and mitigating climate-related risks. The Company also conducts regular scenario analyses to simulate potential impacts under various climate change scenarios and adjusts its strategies accordingly.
2. The Company announced its participation in SBTi in December 2021 and commissioned PWC to assist in the formulation of science-based carbon targets. We set a carbon reduction target aligned with preventing temperatures from increasing 1.5°C by 2030, and the carbon reduction plan was officially certified by SBTi in November 2022. | No difference |
| (IV) Does the company count greenhouse gas emissions, water consumption and the volume of total waste in the past two years, and formulate policies for energy saving and carbon reduction, greenhouse | V | | 1. The Company is committed to energy-saving and carbon-reducing measures. The greenhouse gas emissions of each plant are checked in accordance with the ISO14064-1 standard, and obtain third-party verification;which is based on caring for the Earth and energy saving and | No difference |

| Evaluation Item | Operational Status | | | Differences and Reasons for
Differences With Corporate
Social Responsibility Best
Practice Principles for
TWSE/GTSM Listed Companies |
| --- | --- | --- | --- | --- |
| | Yes | No | Summary Description | |
| gas reduction, water management or other waste management? | | | environmental protection. In the future, we will continue to promote energy saving and greenhouse gas reduction policies. With the goal of continuous reduction, we hope to become a low-carbon enterprise with sustainable environmental development.

The company has established emission reduction policy goals for greenhouse gases, water usage, and other waste management. We are committed to achieving net-zero emissions by 2040 under the Climate Pledge. For further details, please refer to the sustainability report published on the company's website.
The Company announced its participation in SBTi in December 2021 and commissioned PWC to assist in the formulation of science-based carbon targets. We set a carbon reduction target aligned with preventing temperatures from increasing 1.5°C by 2030, and the carbon reduction plan was officially certified by SBTi in November 2022.
The company completed a greenhouse gas inventory in April 2025, which was verified by the external certification body, FAPIAO International Certification Co., Ltd., in April this year. The greenhouse gas verification statement was issued by FAPIAO International Certification Co., Ltd. in May. | |
| IV. Social Issues | | | | |
| (I) Has the Company established related policies and procedures in accordance with applicable legal rules and the International | V | | The Company deeply respects and safeguards the human rights of our employees. The relevant management policies and procedures are as follows: | No difference |

| Evaluation Item | Operational Status | | | Differences and Reasons for
Differences With Corporate
Social Responsibility Best
Practice Principles for
TWSE/GTSM Listed Companies |
| --- | --- | --- | --- | --- |
| | Yes | No | Summary Description | |
| Convention on Human Rights? | | | 1. Policy Formulation:
In accordance with the "United Nations Universal Declaration of Human Rights," the "International Labour Organization (ILO) Core Conventions," and domestic labor-related laws and regulations, the Company has formulated its "Human Rights Policy." This policy explicitly prohibits child labor, harassment, and discrimination, and bans forced labor, while safeguarding equal pay for equal work and the freedom of association.
2. Procedures and Mechanisms:
The spirit of human rights is internalized into the corresponding management regulations. Furthermore, diverse and independent employee grievance channels have been established (including physical complaint mailboxes and dedicated digital grievance email hotlines). These channels are handled by the Human Resources Department as the designated responsible unit, with a strict commitment to maintaining the confidentiality of the complainant’s identity. | |
| (II) Has the Company formulated and implemented reasonable employee welfare measures (including salary, vacation and other benefits, etc.), and appropriately reflects business performance or results in employee compensation? | V | | The Company’s internal regulations stipulate corporate ethics, and a reasonable salary and remuneration policy, as well as a clear performance appraisal, reward and punishment system, in line with corporate social responsibility policies. | No difference |

In 2025, all 7 major manufacturing sites, both domestic and overseas, successfully passed the ISO 45001 Occupational Health and Safety Management System certification, with the Da Nang plant in Vietnam being newly certified during the year. Concurrently, the Taiwan headquarters passed the TOSHMS (Taiwan Occupational Safety and Health Management System) certification.
In 2025, the number of recordable work-related injuries was 48, and the total recordable injury rate (TRIR) was 1.22. This represents a slight increase in both the number and rate of recordable work-related injuries compared to 2024. The primary cause was a traffic accident involving a commuter shuttle bus and another vehicle on the way to work at the India plant, an incident for which the opposing | No difference |

| Evaluation Item | Operational Status | | | Differences and Reasons for
Differences With Corporate
Social Responsibility Best
Practice Principles for
TWSE/GTSM Listed Companies |
| --- | --- | --- | --- | --- |
| | Yes | No | Summary Description | |
| | | | party held full liability. (The recordable work-related injury rate is calculated per one million hours worked.)
4. There were no cases of major fires and no casualties due to fires in 2025. | |
| (IV) Has the Company provided effective training in career planning for employees? | V | | The company currently trains personnel through on-the-job training to ensure that employees perform duties in existing positions and also learn to acquire necessary skills for promotion. | No difference |
| (V) Regarding customer health and safety, customer privacy, marketing and labeling of products and services, does the Company comply with relevant regulations and international standards, and formulate relevant consumer protection policies and appeal procedures? | V | | The Company complies with the relevant regulations and international standards for marketing and labeling of products and services. There is also a special area for stakeholders, providing a channel for customer questions, appeals or suggestions. The Company upholds the principle of good faith to protect the rights and interests of consumers. | No difference |
| (VI) Has the Company formulated supplier management policies, where suppliers are required to follow relevant regulations on issues such as environmental protection, occupational safety and health or labor and their implementation? | V | | In addition to committing to self-regulation according to the strictest standards, the company also promotes the adherence to social responsibility among its suppliers. Using RBA, laws and regulations, and customer requirements as standards or content, we have established the Hon Hai Supplier Social Responsibility Code of Conduct. We also adopt various methods to communicate social responsibility policies and regulations to suppliers. Based on this, we conduct social responsibility compliance audits for new and key suppliers in areas such as labor, human rights, ethics, and the environment, ensuring that all suppliers meet the social responsibility requirements. | No difference |

| Evaluation Item | Operational Status | | | Differences and Reasons for
Differences With Corporate
Social Responsibility Best
Practice Principles for
TWSE/GTSM Listed Companies |
| --- | --- | --- | --- | --- |
| | Yes | No | Summary Description | |
| V. Does the Company refer to the internationally-prepared reporting standards or guidelines, preparation of corporate social responsibility reports and other reports that disclose the company’s non-financial information? Did the preliminary report obtain the confidence or assurance opinion of the third-party verification unit? | V | | 1. The Company compiles and issues its corporate social responsibility report in accordance with the GRI Standard of the Global Reporting Initiative (GRI). It thus discloses the Company’s sustainability issues, strategies, goals and measures, and the achievement of various indicators, and so on. In addition to complying with international trends and meeting the needs of customers and investors, it also exposes non-financial information that is not presented in the annual financial report. The content includes achievements in the economic, social, environmental and other related fields. The corporate social responsibility report can be viewed on the Company’s official website.
2. We completed the appointment of a third party to provide the Type 1 moderate-level assurance as per the AA1000 Assurance Standard for each sustainability report published by the Company from 2022 onwards. Sustainability reports published annually in the future shall also undergo third-party certification. For details, please refer to sustainability report announcements given on the Company’s website. | No difference |
| VI. If the Company has formulated its own Sustainable Development Best Practice Principles in accordance with the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, please describe the difference between its operation and the established Principles:
The Company has established its Corporate Social Responsibility Policies, and they have no major differences with the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies. | | | | |
| VII. Other important information that facilitates the understanding of the efforts in promotion of sustainable development:
The Company upholds the business philosophy of sincerity, macro, and responsibility, and continues to promote corporate governance, develop a sustainable environment, and maintain social welfare. In order to fulfill due corporate social responsibility, the Company must uphold integrity as the highest principle for its business operations and employee behaviors among its various codes of conduct; in the Company’s system design or business | | | | |

Evaluation Item	Operational Status
	Yes	No	Summary Description
strategies, sustainability is largely considered development-related issues and policies, in order to enable the Company to achieve stable and long-term sustainable development, and achieve the goal of social co-prosperity and symbiosis with the environment.
1. Social co-prosperity category: • Caring for the elderly in the community: Holding elderlies warmth meal event. (The events was held on August 1nd and August 15th, 2025.) • Blood Donation: The Bank donates blood three times a year. (The events was held on March 12th, July 09th, and December 18th, 2025.)
2. Environmental symbiosis: On October 18, 2025, the Group organized a special "Sugarcane Smallholder Experience Day," inviting employees and their families to Baoshan, Hsinchu, for an in-depth social engagement initiative. The activity integrated a sugarcane cultural guided tour, farming experiences, and hands-on interactions, allowing the Group's employees and their families to understand the sugarcane ecological cycle and the value of land sustainability, thereby fulfilling the corporate commitment to social responsibility and environmental education. This initiative aligned with the United Nations Sustainable Development Goals (SDGs), specifically SDG 11 (Sustainable Cities and Communities), SDG 13 (Climate Action), and SDG 15 (Life on Land), implementing the philosophy of sustainable co-prosperity through actual planting activities and collaboration with local industries.

Remarks

The company conducts risk assessments related to environmental, social, and corporate governance (ESG) issues that are relevant to its operations, following the principle of materiality. Based on these assessments, the company establishes relevant risk management policies or strategies.

Category	Sustainability Theme	Mitigation Measures / Response Policies
Governance	Corporate Governance	In accordance with domestic and international regulatory requirements, strengthen the functions of the board of directors, regularly hold functional committees, and report to shareholders' meetings to enhance transparency and protect the interests of stakeholders.
	Financial Performance	Continuously strengthen the company's competitive advantage in research and development and technology based on business objectives, invest in the development and design of new products and technologies, while improving efficiency, reducing costs, and minimizing environmental impacts from products and processes to maintain competitiveness and provide employees with a stable working environment for sustainable business operations.

Category	Sustainability Theme	Mitigation Measures / Response Policies
	Integrity Management	Adopt a zero-tolerance attitude toward any behavior or activities that violate regulations. Actively audit according to internal policies, accept reports, and implement anti-corruption policies for both employees and suppliers.
	Information Security	Conduct regular internal cybersecurity audits, reinforce security measures, and address vulnerabilities in information systems to maintain smooth system operations. Internal cybersecurity meetings are held to strengthen the organization’s resilience against cybersecurity incidents and threats.
	Supplier Management	Build a supplier management platform, develop a hierarchical approach for supplier sustainability documentation, conduct surveys on major suppliers' green qualifications, and investigate suppliers' global locations, collecting information on sustainable local procurement points.
Social	Employee Rights and Diversity & Inclusion	Comply with local labor laws, the Responsible Business Alliance (RBA) Code of Conduct, and relevant international conventions. Foster a harmonious and equitable workplace, thereby enhancing overall business performance.
	Employee Training and Development	Foxlink emphasizes the development of employees’ personal potential and professional interests. Through long-term initiatives such as industry-academia collaboration and campus recruitment programs, the company cultivates the next generation of technical professionals. Online management courses are offered to diversify learning opportunities for employees.
	Occupational Health & Safety	The Group implements an international occupational health and safety management system, continuously improving the intrinsic safety of equipment and facilities, and strengthening change management requirements. Plans and implements regular self-inspections of mechanical equipment.
Environmental	Climate Change & Greenhouse Gas Management	Business Continuity:
Maintain ongoing operational plans to ensure effective backup operations during emergencies, and obtain appropriate insurance coverage to transfer losses resulting from disasters
Regulatory Tracking and Response:
Environmental Sustainability Team and relevant departments closely monitor domestic and international laws, policies, and guidelines, holding regular discussions and reports to enable early response and reduce potential impacts.
Net-Zero Transition:

Category	Sustainability Theme	Mitigation Measures / Response Policies
		Participate in international sustainability initiatives, actively conduct carbon inventories, and adopt measures such as improving energy and resource efficiency, investing in renewable energy, generating carbon asset opportunities, and enhancing corporate reputation to support emissions reduction and transition goals.
	Quality Management	Foxlink is committed to product quality, maintaining a comprehensive quality management system to ensure the safety of products and services while meeting customer and regulatory requirements. Environmental impact is considered at the design stage, including avoiding the use of hazardous raw materials, improving product performance, and designing for easy disassembly or recycling.

Climate Related Information of TWSE/Tpex-Listed Companies
Implementation Status of Climate-Related Information

Item	Implementation Status
1. Describe the oversight and governance of climate-related risks and opportunities by the Board of Directors and management.	■ The Board of Directors appointed the Sustainable Development Committee to manage climate issues. Based on the climate-related risk topics collected, the Committee uses the Recommendations of the Task Force on Climate-related Financial Disclosures to identify, analyze and track the implementation of climate change related plans/actions. The possibility and degree of impact of climate risks, and appropriate mitigation and adjustment measures are taken. Led by the Environmental Sustainability Team of the Sustainable Development Task Force, we identify the priority of risks and opportunities according to “level of impact” and “likelihood of occurrence.” Regarding the management process of risks and opportunities prioritization, we ensure that material climate-related risks/mechanisms are all properly grasped and assessed. Identify the impacts and risks faced by the Group in response to carbon neutrality, and formulate response strategies and management systems to reduce operational risks caused by climate change.
■ The Company established a Corporate Governance and Sustainable Development Committee and elected Mr. Randy Lee as the committee convener while concurrently establishing a Corporate Governance Task Force and Sustainable Development Task Force, to be convened, respectively, by Kufn Lin and Vice-President Spencer Yeh. Among them, the Sustainable Development Task Force leads the supervision and governance of Cheng Uei’s internal climate-related risks and opportunities. Task force members include the heads of the production departments and the heads of the central manufacturing site units.
■ The Committee reports implementation results, climate-related risk response strategies, and annual operating guidelines to Board of Directors every six months. At the same time, internal meetings are held regularly every month with meeting topics to include responses to major customer requirements, monitoring risk events, reviewing energy saving and emission reduction targets and annual budgets and overseeing the implementation performance of each department.
■ In cases involving climate and major capital investment, including energy-saving technological transformation projects, in accordance with the internal construction

Item	Implementation Status
	project contracting operation management measures, a bid review committee shall be established for a certain amount or more to review relevant materials and propose a bid award proposal. The Audit Committee composed of independent directors of the Company will then review the case and decide the bid.
2. Describe how the identified climate risks and opportunities will affect the Company's business, strategy, and finances (in the short, medium and long term).	■ The Company committed to setting science-based targets in 2021 and passed the Science Based Target Initiative (SBTi) compliance review in 2022.
■ Referring to the schedule of carbon reduction targets, we have set 2021 as the base year and the short term is defined as 1 to 3 years; the medium-term is 4 to 6 years; and the long term is more than 6 years.
■ Short-, medium- and long-term risks:
1. Short term: Increased cost of raw materials; stricter environmental and energy regulations; extreme weather such as typhoons and floods.
2. Medium term: Increased cost of renewable energy acquisition; cost of transition to a low-carbon economy.
3. Long term: fuel/energy tax or carbon tax; net-zero emission trend; long-term difficulty in obtaining renewable energy.
■ Short-, medium- and long-term opportunities:
1. Short term: the development of new products and circular economy innovation of raw materials; improving the natural disaster response and defense mechanism; and reducing the use of water resources.
2. Medium term: participation in renewable energy projects, carbon trading markets and energy-consuming equipment renovations.
3. Long term: improvement of energy resource production efficiency; investment in renewable energy; generation of opportunities for carbon assets and enhancement of our corporate reputation.
3. Describe the financial impact of extreme climate events and transformational actions.	■ The Company identifies risks and opportunities covering products and services, supply chains, adaptation and mitigation activities, R&D investment, and operations and assesses the probability and extent of events according to each risk and opportunity.
■ The Company further analyzes the operating costs and revenues, capital expenditures and allocations, capital acquisitions, acquisitions and asset carve-out acquisitions that will result from the event to understand the financial impact of the event on the organization and develop response strategies.

Item	Implementation Status
4. Describe how the identification, assessment and management processes of climate risks are integrated into the overall risk management system.	■ The Board of Directors appointed the Sustainable Development Committee to manage climate issues. Based on the climate-related risk issues collected by the committee, we have adopted the Recommendations of the Task Force on Climate-related Financial Disclosures risk framework while identifying, analyzing and tracking the implementation status of climate change-related plans/actions, and take appropriate mitigation and adaptation measures depending on the likelihood of climate risk and the level of impact.
■ Led by the Environmental Sustainability Team of the Sustainable Development Task Force, we identify the priority of risks and opportunities according to “level of impact” and “likelihood of occurrence.” Regarding the management process of risks and opportunities prioritization, we ensure that material climate-related risks/mechanisms are all properly grasped and assessed.
5. If scenario analysis is used to assess resilience to climate change risks, the scenarios, parameters, assumptions, analysis factors and major financial impacts used should be explained.	■ The scenario analysis reflects the Company's establishment of 2022 as the base year, adopting an emission scenario where the absolute carbon reduction must at least meet the 1.5°C target with the Absolute Contraction Approach under IPCC AR5 (2014) serving as the baseline scenario. The main financial impact comes from the payment of carbon fees, the increase in operating costs due to the purchase of renewable energy electricity certificates and the increase in the installation and operation costs of carbon reduction equipment.
6. If there is a transition plan to address climate-related risks, describe the content of the plan and the indicators and objectives used to identify and manage physical and transition risks.	■ In 2025, the Company completed energy-saving technical renovation projects at its main production base, the South China plant site. By renovating electric motor water pumps and replacing Tier 3 energy-efficiency motors with Tier 2 energy-efficiency motors to enhance efficiency, the project was successfully completed in February 2025. It is estimated to save 680,000 kWh of electricity annually.
■ In 2025, the renewable energy usage rate reached 57.38%. The Group has committed to achieving net-zero emissions by 2040 and has formulated a carbon reduction pathway. Renewable energy usage already reached 50% in 2022, and the renewable energy usage rate is projected to reach 60% by 2030, fulfilling the reduction target requirements of the Science Based Targets initiative (SBTi).
■ The Company enhances the recycling rate of metal materials and increases the proportion of recycled gold, copper, and stainless steel used, achieving responsible sourcing. Furthermore, the main production plant sites have passed the UL 2799

Item	Implementation Status
	certification, increasing recycling and reuse rates while reducing operational costs.
7. If internal carbon pricing is used as a planning tool, the basis for setting prices should be stated.	Completed the formulation of internal carbon pricing, adopting a uniform global carbon price of USD 50 / tCO2e (Shadow Price, utilized as a consideration factor for carbon reduction decision-making).Implementation Scope: Scope 1 and Scope 2.
8. If there are climate-related targets, they should state the activities covered, the scope of greenhouse gas emissions, the planning period and the progress of achieving each year. If carbon offsets or renewable energy certificates (RECs) are used to achieve the relevant target, the source and amount of carbon reduction credits or the number of RECs should be stated.	Through STBi, Cheng Uei is committed to reducing absolute Scope 1 and Scope 2 emissions in the target year of 2030 by 42% compared with the base year of 2021. Scope 3 emissions from the use of goods and services purchased and sold were reduced by 25% compared to the base year of 2021.Net zero emissions by 2040.In 2025, the renewable energy usage rate (comprising environmental rights / Renewable Energy Certificate [REC] procurement + photovoltaic [PV] power generation) reached 57.8%. The Company plans to procure carbon sinks in 2027 to execute Scope 1 offsets.
9. Greenhouse gas inventory, assurance status, and reduction targets, strategies, and concrete action plans (please fill in 1-1 and 1-2 separately)	In accordance with the "Greenhouse Gas Protocol" (GHG Protocol), the Company conducts inventories of its direct greenhouse gas emissions (Scope 1) and indirect emissions (Scope 2). In 2025, the Foxlink Taiwan plant sites (Headquarters, DingPu, and Minquan plants), Hsinchu Science Park plant, FIT, Foxlink Image, the South China plant sites, Kunshan plant sites, Xuzhou plant sites, India plant sites, Vietnam Ho Chi Minh plant sites, and Vietnam Da Nang plant sites, as well as subsidiaries (Fugang Electronic [Qingxi] / Fuzhang Electronic [Qingxi], and Yancheng Yaolink Technology Co., Ltd.), which comprise the SBTi scope plant sites, successfully passed the ISO 14064-1 greenhouse gas inventory verification.From 2023, Scope 3 inventory will be conducted with reference to GHG Protocol Scope 3, including emissions from the purchase of goods and services and the use of products sold. For the relevant greenhouse gas inventory results, please refer to the sustainability report published on the Company's official website.

1-1 GHG Inventory and Assurance in The Last 2 Years

Basic Information of The Company ☐ Companies with capital of more than NTD 10 billion and those in the steel industry and cement industry ■ Companies with capital of more than NTD 5 billion but less than NTD 10 billion ☐ Companies with capital of less than NTD 5 billion	In Accordance with The Regulations of The Sustainable Development Road Map of Listed Companies, Disclosed at a Minimum ☐ Standalone inventory of parent company ■ Standalone confirmation for parent company ■ Inventories of subsidiaries in the consolidated financial statements ☐ Confirmation of subsidiaries in the consolidated financial statements
Year	Scope 1
---	---
2025	Parent Company
	Subsidiary
	Total
2024	Parent Company
	Subsidiary
	Total

Year	Scope 2	Total emissions (CO2e mt)	Intensity (CO2e mt/NTD million)	Confirming agency	Description of assurance
2025	Parent company	2,031.0379	0.0629	BUREAU VERITAS CERTIFICATION TAIWAN CO., LTD.	The parent company obtained the Verification Statement issued by Bureau Veritas on April 27, 2026.
	Subsidiary	158,019.7228	2.5189
	Total	160,050.76007	1.6845
2024	Parent company	1,406.6156	0.0240	BUREAU VERITAS CERTIFICATION TAIWAN CO., LTD.	The parent company obtained the Verification Statement issued by Bureau Veritas on June 2, 2025.
	Subsidiary	-	-
	Total	1,406.6156	0.0240
Year	Scope 3	Total emissions (CO2e mt)	Intensity (CO2e mt/NTD million)	Confirming Agency	Description of Assurance
2025	Parent company	19,061.6221	0.5904	BUREAU VERITAS CERTIFICATION TAIWAN CO., LTD.	The parent company obtained the Verification Statement issued by Bureau Veritas on April 27, 2026.
	Subsidiary	517,417.7994	8.2480
	Total	536,479.4215	5.6462
2024	Parent company	17,291.5562	0.1368	BUREAU VERITAS CERTIFICATION TAIWAN CO., LTD.	The parent company obtained the Verification Statement issued by Bureau Veritas on June 2, 2025.
	Subsidiary	-	-
	Total	17,291.5562	0.1368

1-2 Greenhouse gas reduction goals, strategies and concrete action plans

Foxlink established the Corporate Governance and Sustainability Committee in 2021, which includes a subcommittee on Environmental Sustainability. This subcommittee is responsible for formulating greenhouse gas reduction targets, emission reduction strategies, and specific action plans. The progress of these plans, along with the achievements in emissions reduction, is reported to the board of directors every six months. In 2021, Foxlink committed to establishing science-based carbon reduction targets and underwent a compliance review by the Science Based Targets initiative (SBTi) in 2022. Foxlink's commitment includes an absolute reduction of 42% in Scope 1 & 2 emissions by 2030 compared to the 2021 baseline year. Additionally, in Scope 3 emissions related to purchased goods and services and emissions from product use and sales, Foxlink aims to achieve a 25% reduction by 2030 compared to the 2021 baseline year. Furthermore, in 2023, Foxlink made a commitment to achieve net zero emissions by 2040 under The Climate Pledge.

To fully master the Group's greenhouse gas (GHG) emissions data and ensure the accuracy and transparency of the inventory information, the Company promoted scope expansion in 2025, newly completing the ISO 14064-1 GHG verification for the India plant site and the Da Nang plant site in Vietnam. Furthermore, to further optimize the carbon management of Scope 3 within the supply chain, the Company officially launched the "Supplier Greenhouse Gas Inventory Platform" in the fourth quarter of 2025. To date, 35 core suppliers have completed data entry and disclosure, assisting the Company in more accurately tracking the overall carbon reduction progress of the value chain. In 2024, the Company's performance in the CDP Climate Change and Water Security questionnaires maintained a "B" (Management) level, demonstrating Foxlink's emphasis on and dedication to carbon reduction and climate issues.

In 2025, total GHG emissions decreased compared to the 2021 base year (detailed GHG inventory data will be disclosed in the Sustainability Report to be published this year). The achievements in GHG reduction are attributed to Foxlink's long-term commitment to advancing energy-saving and carbon-reduction performance through practices such as autonomous energy conservation, self-generation and self-consumption via self-built solar power generation systems, and environmental rights procurement (green power and renewable energy certificates). In 2025, the renewable energy usage rate reached 57.38%. The Group has committed to achieving net-zero emissions by 2040 and has formulated a carbon reduction pathway. Renewable energy usage already reached 50% in 2022, and the renewable energy usage rate is projected to reach 60% by 2030, fulfilling the reduction target requirements of the Science Based Targets initiative (SBTi).

4.6 Ethical Business Performance Conditions, As Well As Differences and Reasons for Differences with Ethical Corporate Management Best Practice Principles for TWSE / GTSM Listed Companies

Evaluation Items	Status
	Yes	No	Summary Description
I. Formulation of ethical management policy and plans
(I) Has the Company specified its policy and method for the implementation of ethical corporate management in its internal rules and regulations and external documents, and have the Board and the management of the Company promised to pursue the policy of ethical corporate management?	V		The Company has formulated the "Corporate Social Responsibility and Ethical Corporate Management Best Practice Principles" and relevant internal regulations approved by the Board of Directors. The Board of Directors and senior management have jointly committed to implementing the ethical management policy.
To strengthen corporate governance and sustainable development, the Company has established the Corporate Governance and Sustainable Development Committee, which is responsible for supervising matters related to ethical management, regulatory compliance, and sustainable development, and regularly reports the implementation status to the Board of Directors.
Concurrently, a Corporate Governance Task Force and a Sustainable Development Task Force have been set up to promote ethical management policies, prevention programs, and relevant educational campaigns, thereby continuously deepening the culture of corporate integrity.
The "Corporate Governance and Sustainable	No difference

Evaluation Items	Status
	Yes	No	Summary Description
			Development Committee" meets at least twice a year to regularly report its implementation status to the Board of Directors. At the beginning of each year, each task force submits its implementation plan for the current year, and presents implementation progress reports semi-annually. The aforementioned plans and reports must be reviewed by the Committee before being submitted to the Board of Directors for deliberation. In 2025, the Committee held meetings on February 20, 2025, and August 14, 2025, respectively, to review the annual work plan and the semi-annual implementation results. The relevant review contents were submitted to the Board of Directors meetings held on the same days.
(II) Has the Company established an assessment mechanism for the risk of dishonesty, regularly analyzing and evaluating business activities with a high risk of dishonesty in the business scope, and formulated a plan to prevent dishonesty, and cover at a minimum the preventive measures for various acts under Article 7, Paragraph 2 of “Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies?”	V		When conducting daily verifications, the internal audit unit will also include in the verification whether there is any dishonest behavior internally. When an employee demonstrates dishonest behavior, he or she shall be punished in accordance with the Employee Reward and Punishment Measures based on the circumstances and impact.
(III) Does the Company specify the operating procedures, behavior guidelines, disciplinary penalties and grievance system in the plan to prevent dishonesty, and implement it, and regularly review and revise the pre-	V		In order to ensure the implementation of ethical management, all employees of the corporate Group have signed its Integrity Commitment Agreement. Furthermore, the occurrence of unethical business

Evaluation Items	Status			Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEx Listed Companies and the Reason
	Yes	No	Summary Description
disclosure plan?			activities, bribery, and kickbacks through the verification mechanisms of the internal audit unit.
II. Implementation of Ethical Corporate Management
(I) Does the Company assess a trading counterpart’s ethical management record and expressly state the ethical management clause in the contract to be signed with the trading counterpart?	☑		Both the Company and its suppliers sign a Supplier Integrity Commitment Agreement. When entering into the Agreement, the rights and obligations of both parties are specified in detail, and it is clearly stipulated that all suppliers should abide by it.	No difference
(II) Has the Company set up a special unit under the board of directors to promote corporate ethical management, and regularly reports (at least once a year) to the board of directors on its ethical management policies and plans to prevent dishonesty and supervision and implementation?	☑		The Company’s stock affairs unit is responsible for the formulation and supervision of the implementation of the corporate ethical management policy and prevention programs. It reports the implementation status to the Board of Directors at least once a year. The most recent report was to the Board of Directors on September 10, 2025. For the status of implementation of ethical management for 2025, please refer to Page 78 of this annual report.
(III) Has the Company developed a policy to prevent conflicts of interest, provided a proper presentation channel, and put such policy in place?	☑		All employees of the company signed an Employee Integrity Commitment Agreement and there is a channel for appeals. For any violations or appeals, employees may report to their direct supervisors, human resources, or the audit unit.
(IV) Has the Company established an effective accounting system for the implementation of ethical management, internal control system, and the evaluation result of the risk of dishonesty by the internal audit unit, to formulate relevant audit plans, and check the	☑		The Company has established an effective accounting system and internal control system, and formulates an internal audit plan every year. The internal audit unit performs various audit operations in accordance with the audit plan, and will arrange additional special

Evaluation Items	Status			Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEx Listed Companies and the Reason
	Yes	No	Summary Description
compliance with the plan to prevent dishonesty, or entrusted an accountant to perform the audit?			audits when special circumstances occur.
(V) Does the Company hold education training in ethical corporate management inside and outside the Company on a regular basis?	V		The Company has established its Ethical Corporate Management Best Practice Principles, and the Company’s employees and suppliers have signed Integrity Commitment Agreements. The Company also promotes relevant norms for ethical management from time to time.
III. Operation of the Company’s reporting system
(I) Has the Company put in place the specific whistle-blowing and reward system, established a convenient reporting channel, and assigned appropriate personnel to deal with whistle-blowing?	V		The Company has a complaint hotline and mailbox, and has dedicated personnel to handle related affairs as well as rules for conducting fraud inspections.	No difference
(II) Has the Company established standard operating procedures for accepting complaints, follow-up measures to be taken after the investigation is completed, and relevant confidentiality mechanisms?	V		The Company has established a whistleblowing process, and the identity of an informant and the content of ant report will be kept confidential.
(III) Has the Company taken measures to protect whistle-blowers from retaliation due to reporting?	V		The Company has established internal and external whistleblowing procedures and fraud detection regulations; It also expressly adopts measures to protect informants from improper handling as a result of a report.
IV. Strengthening information disclosure
Has the Company, on its website and on the Market Observation Post System, disclosed the content and promotion effectiveness of its Ethical Corporate Management Best Practice Principles?	V		The Company discloses its corporate culture and business policies on the Company’s website, and discloses ethical management information on the Market Observation Post System.	No difference

Evaluation Items	Status
	Yes	No	Summary Description
V. If the Company has enacted the Ethical Corporate Management Best Practice Principles in accordance with the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies, please describe the difference between its operation and the Principles:
The Company has enacted its Ethical Corporate Management Best Practice Principles, and there are no major differences with the Ethical Corporate Management Best Practice Principles for TWSE / GTSM Listed Companies.
VI. Other information that enables a better understanding of the Company’s ethical corporate management (for example, the Company’s review and revision the Ethical Corporate Management Best Practice Principles, etc.):
• In adherence with the November 7, 2014 letter Taizheng Zhili Zi No. 1030022825 of the Taiwan Stock Exchange Corporation, the Company has revised relevant provisions of its Ethical Corporate Management Best Practice Principles. In addition, in order to implement its ethical management policies and prevent dishonest behavior, the Company also regularly organizes internal education and training courses on ethical management.
• The Company continuously aligns with the regulations of the competent authorities and practical trends, reviewing and amending the "Ethical Corporate Management Best Practice Principles" and relevant internal regulations in a timely manner.
• The Company requires suppliers to sign the "Supplier Integrity Commitment" and the "Supplier Social Responsibility Commitment" to jointly implement ethical management and corporate social responsibility.
• The Company regularly conducts educational campaigns for employees on ethical management and regulatory compliance standards to deepen the culture of integrity and enhance regulatory compliance awareness.
• The Company continuously promotes ethical management and anti-corruption management, integrating the philosophy of integrity into corporate culture and daily operational management to establish a fair, transparent, and responsible business environment.
• The Company continuously strengthens supply chain management, requiring suppliers to comply with relevant standards regarding ethical management, labor human rights, environmental protection, and occupational health and safety, thereby jointly fulfilling sustainable corporate development goals.

4.7 Other important information that is sufficient to improve the understanding of corporate governance operations that must be concurrently disclosed: None.

4.8 Implementation Status of Internal Control System:

(1) Internal Control System Statement:

Cheng Uei Precision Industry Co., Ltd.
Internal Control System Statement

Date: March 16, 2026

For the Company's Internal Control System of 2025, based on the results of self-assessment, the following is hereby declared:

I. The Company acknowledges and understands that the establishment, implementation and maintenance of the internal control system are the responsibility of the Board and managerial officers of the Company, and that such a system has been implemented within the Company. The purpose of the system is to reasonably ensure that the effectiveness and efficiency of operations (including profits, performance, and protecting the security of assets), reliability, timeliness, transparency, and regulatory compliance of reporting, as well as the compliance with applicable laws, regulations, and bylaws are achieved.

II. The internal control system is designed with inherent limitations. No matter how perfect the internal control system is, it can only provide a reasonable assurance to the fulfillment of the three objectives referred to above. Moreover, the effectiveness of the internal control system could be affected by the changes of environment and circumstances. However, the company's internal control system has a self-supervision mechanism. Once the missing element is recognized, the company takes corrective action.

III. The Company evaluates the design and execution of its internal control system based on the criteria specified in the "Regulations Governing Establishment of Internal Control Systems by Public Companies" (hereinafter referred to as the "Regulations") to determine whether the existing system continues to be effective. The criteria defined in "the Regulations" include five elements depending on the management control process: 1. environment control, 2. risk assessment, 3. control process, 4. information and communication, and 5. supervision. Each constituent contains several criteria. Please refer to "the Regulations" for details.

IV. The Company has adopted the said criteria to validate the effectiveness of its internal control system design and execution.

V. Based on the results of examination, the Company believes that the design and implementation of its internal control system dated December 31, 2025 (including supervising and managing its subsidiaries), consisting of the effectiveness and efficiency of business operations, the preparation of reliable, timely and transparent financial statements, and their compliance with the relevant rules and regulations, are effective, and reasonably assure the achievement of the aforementioned goals.

VI. This Statement will be a major part of the Company's annual report and prospectus, and will be made publicly available. The Company shall be held liable for misrepresentation or nondisclosure in the above content, according to Articles 20, 32, 171, and 174 of the Securities and Exchange Act.

VII. This Statement has been approved by the Company's Board of Directors at the meeting held on March 16, 2026, at which this Statement was unanimously endorsed by all 9 attending directors with 0 individuals having opposing opinions.

Cheng Uei Precision Industry Co., Ltd.
Chairman: T.C. Gou
President: T.C. Gou

(2) If it is necessary to entrust an accountant to review the internal control system, the accountant's review report shall be disclosed: None

4.9 In the most recent year and as of the printing date of the annual report, important resolutions of the shareholders meeting and Board of Directors:

(1) Board resolutions in 2025 and through March 31, 2026

Date	Resolution Matters
March 07, 2025	1. Discussed the Company’s 2025 business plan.
2. Discussed the 2024 proposal for remuneration to directors and employees as reviewed by the Company’s Remuneration Committee.
3. Discussed the Company’s 2024 financial statements and business status
4. Discussed the Company’s 2024 profit distribution
5. Approved the replacement of CPAs and the assessment of accountant independence and competency and their remuneration
6. Discussed the Company’s investment in MICROLINK COMMUNICATIONS INC.
7. Discussed the Company’s investment in India
8. Discussed the Company’s investment in the US subsidiary Foxlink Arizona Inc.
9. Discussed the amendment to the lease agreement for the computing power center between the Company and its related party, Ubilink.AI CO., Ltd.
10. Discussed the proposal of the Company for applying for bank financing facilities.
11. Discussed the Evaluation of the Effectiveness of the Internal Control System and the Internal Control System Statement for 2024.
12. Discussed the amendments to the Company’s payroll cycle and the definition of the scope of non-managerial employees.
13. Discussed the proposed amendments to the Company’s “Articles of Incorporation”.
14. Discussed the proposed amendments to the Company’s “Rules of Procedure for Board of Directors Meetings”.
15. Discussed the amendments to the Company’s “Audit Committee Charter”.
16. Discussed the convening of the Company’s 2025 annual general meeting and its proposals.
May 06, 2025	1. Discussed the Company’s consolidated financial statements and operating status for the first quarter of 2025.
2. Discussed the capital increase in subsidiary and reinvestment in Da Nang, Vietnam.
3. Discussed the proposal of the Company for applying for bank financing facilities.
August 14, 2025	1. Discussed of the Company’s 2025 second quarter financial statements and business status.
2. Discussed the proposal of the Company for applying for bank financing facilities.
3. Discussed the Company’s 2024 sustainable report.
Sep 10, 2025	1. Reports on important financial and business information of the Company:
a. Report on the Company’s financial and business information.
b. Report on the implementation status of internal audit operations.
c. Report on the operational status of the Company’s risk management policies, information security, ethical management, intellectual property management, and communication with stakeholders.
2. Discussed the allocation of 2024 Directors’ remuneration, which was reviewed and approved by the Company’s Remuneration Committee.
3. Discussed the allocation of 2024 employees’ compensation for managerial officers, which was reviewed and approved by the Company’s Remuneration Committee.

Date	Resolution Matters
Nov 3, 2025	Discussed the investment in the establishment of a new company in Texas, U.S.
Nov 14, 2025	1. Discussed the Company’s 2025 third quarter consolidated financial statements and operations.
2. Discussed the formulation of the Company’s 2026 internal audit plan.
3. Discussed amendment to the Procedures for Acquisition and Disposal of Assets.
January 27, 2026	Discussed the proposed dissolution of the Company's Central Taiwan Science Park (CTSP) Branch.
March 16, 2026	1. Discussed the Company's 2026 Business Plan.
2. Discussed the Company's 2025 unaudited financial statements.
3. Discussed the change of certified public accountants (CPAs), the assessment of CPA independence and competence, and the CPA audit fees.
4. Discussed the 2025 "Assessment of Internal Control System Effectiveness" and the "Internal Control System Statement."
5. Discussed the amendment to the scope defining the Company's non-managerial full-time employees (base-level employees).
6. Discussed the Company's application for credit lines from financial institutions and foreign exchange hedging lines from banks.
7. Discussed the capital increase in the subsidiary, FOXLINK TEXAS INC.
8. Discussed the formulation of the Company's "Tax Management System."
March 31, 2026	1. Discussed the Company's 2025 Financial Statements and Business Report.
2. Discussed the Company's 2025 Earnings Distribution proposal.
3. Discussed the proposal for the re-election of the Company's Directors.
4. Discussed the convening of the Company's 2026 Annual General Shareholders' Meeting and its proposed agenda.

(2) Resolution matters and implementation status passed by all shareholders present at the General Meeting of Shareholders of May 30, 2024

Resolution matters	Implementation status
The 2024 business final account statement and profit distribution statement of the Company	● The relevant financial statements have been filed with the competent authority for reference, announcement and declaration in accordance with the Company Act and other relevant laws and regulations.
● The cash dividend per share was NTD 2.5 per share (in which cash dividends were distributed by resolution of the board of directors and reported to the shareholders' meeting), the ex-dividend date was set on July 26, 2025, and the cash distribution dividends was made on August 15, 2025.
Amendment to the Articles of Incorporation	● This proposal has been resolved and approved by the Shareholders' Meeting, and the amendment to the Articles of Incorporation along with the corporate alteration registration procedures have been successfully completed in accordance with relevant laws and regulations.

4.10 In the most recent year and up to the date of publication of the annual report, the major contents of the opposition to or qualified opinions expressed by directors or supervisors about the significant resolutions passed by the Board of Directors that have been noted in the records or declared in writing: None.

4. Information about CPA Professional Fees

4.1 Information about CPA Professional Fees

Unit: NTD Thousand

| CPA matters
Firm name | Accountants
Name | Accountant audit
period | Audit fees | Non-audit fees | Total | Remarks |
| --- | --- | --- | --- | --- | --- | --- |
| Pricewaterhouse
Coopers, Certified
Public Accountants | Hsiao-Tzu, Chou | 2025/01/01~
2025/12/31 | 13,780 | 3,077
(Note) | 16,857 | - |
| | Yi-Chang, Liang | | | | | |

Note: Other non-audit fees are mainly tax consulting fees.

4.2 If the accounting fees paid during the year when the accounting firm is replaced are less than the previous year, the amount, proportion and reasons for the reduction of audit fees should be disclosed: The Company has not changed its accounting firm.

4.3 If the audit fees are reduced by more than 10% compared with the previous year, the amount, proportion and reasons for the reduction in the audit fees shall be disclosed: Audit fees for this year decreased by less than 10% compared with the previous year.

5. Changes in Accountant Information: None

The Company's chairman, general manager, or the manager responsible for financing or accounting affairs, who has worked for the accounting firm to which CPAs belong or the affiliated enterprises in the past year: None.

Directors, Supervisors, Managers, and Shareholders Whose Shareholding Ratio Exceeds 10% Share Transfer and Share Pledge Changes in Status:

7.1 Changes to the shares held by directors, supervisors, managers and majority shareholders:

Unit: Thousand shares

Position	Name	2025		As of March 31, 2026
		Number of shareholding	Number of	Number of	Number of shares held	Number of
Director	Hsin Hung International Investment Co., Ltd.	0	0	0	0	0
Chairman and President	Corporate representative: T.C. Gou	0	0	0	0	0
Director and Vice President	Corporate representative: Chen-Phan Pu	0	0	0	0	0
Director	Corporate representative: T.C. Wang	0	0	0	0	0
Director	Fu Lin International Investment Co., Ltd.	0	0	0	0	0
Director and Group President	Corporate representative: James Lee	0	0	0	0	0
Director and Group President	Corporate representative: Eric Huang	0	0	0	0	0
Independent Director	Randy Lee	0	0	0	0	0
Independent Director	Chien-Chung Fu	0	0	0	0	0
Independent Director	Jing-Mi Tang	0	0	0	0	0
Independent Director	Chih-Yang Tseng	0	0	0	0	0
Group General Manager	Julius Chu	0	0	0	0	0
Vice President	Malcolm Lin	-5	0	0	0	0
Vice President	Y.Y. Wu	0	0	0	0	0
Vice President	Daniel Wu	0	0	0	0	0
Vice President	Spencer Yeh	0	0	0	0	0
Vice President	Luc Chu	0	0	0	0	0
Vice President	PK Chou	3	0	0	0	0
Vice President	Gordon Lin	0	0	0	0	0
Vice President	Jack Wang	0	0	0	0	0
Vice President	David Lin	0	0	0	0	0
Vice President	Jerry Hsu	0	0	0	0	0
Corporate Governance Officer	Kufn Lin	0	0	0	0	0

7.2 The counterparties of equity transfers and equity pledges are related parties: No such situation.

Information about The Relationships among Top Ten Shareholders, Such as Related Parties, Spouses, or Relatives within The Second-Degree of Kinship:

March 31, 2026

Name	Self Shareholding		Spouse and Minor Children Holding Shares		Total Holding of Shares in The Names of Others		Name of A Related Party, Spouse or Second-Grade Relative, and Relationships Among Top Ten Shareholders		Remarks
	Shares (thousand shares)	Percentage of Ownership	Shareholding	Percentage of Ownership	Shareholding	Percentage of Ownership	Name or Designation	Relationship
Hsin Hung International Investment Co., Ltd. Representative: T.C. Gou	100,535	19.62%	0	0	0	0	Central Motion Picture Corporation Foxlink Image Technology Co., Ltd.	Chairperson the same individual	—
	6,009	1.17%	46	0.01%	0	0		Chairperson of the company	—
Foxlink Image Technology Co., Ltd. Representative: T.C. Gou	49,503	9.66%	0	0	0	0	Hsin Hung International Investment Co., Ltd. Central Motion Picture Corporation	Chairperson the same individual	—
	6,009	1.17%	46	0.01%	0	0		Chairperson of the company	—
Central Motion Picture Corporation Representative: T.C. Gou	32,584	6.36%	0	0	0	0	Hsin Hung International Investment Co., Ltd. Foxlink Image Technology Co., Ltd.	Chairperson the same individual	—
	6,009	1.17%	46	0.01%	0	0		Chairperson of the company	—
T.C. Gou	6,009	1.17%	46	0.01%	0	0	Hsin Hung International Investment Co., Ltd. Central Motion Picture Corporation Foxlink Image Technology Co., Ltd.	Chairperson of the company	—
Standard Chartered Bank (Taiwan) Ltd. in custody for Advanced Starlight Fund Series-Advanced Total International Stock Index Fund Investment Account	3,829	0.75%	N/A

March 31, 2026

Name	Self Shareholding		Spouse and Minor Children Holding Shares		Total Holding of Shares in The Names of Others		Name of A Related Party, Spouse or Second-Grade Relative, and Relationships Among Top Ten Shareholders		Remarks
	Shares (thousand shares)	Shareholding Percentage of Ownership	Shares	Percentage of Ownership	Shares	Percentage of Ownership	Name or Designation	Relationship
Standard Chartered Bank (Taiwan) Ltd. in custody for Emerging Market Fund Investment Account of Vanguard Group Corporation	3,823	0.64%	N/A
FU LIN INTERNATIONAL INVESTMENT CO., LTD.	3,211	0.63%	0	0	0	0	T.C. Gou	The Chairman is an immediate family member within the second degree of kinship.	—
CHIA CHI INVESTMENT CO., LTD.	1,658	0.32%	N/A
HSBC Bank (Taiwan) Limited in custody for Goldman Sachs International Investment Account	1,562	0.31%	N/A
Standard Chartered Bank (Taiwan) Ltd. in custody for Advanced Trust Company Corporate Perfect International Equity Market Index Trust II Investment Account	1,486	0.29%	N/A

The number of shares and comprehensive shareholding ratio held in any single reinvested enterprise by the Company, its directors and supervisors, managerial officers, and any companies controlled either directly or indirectly by the Company, and consolidated calculation of comprehensive shareholding ratio:

December 31, 2025 Unit: Thousand shares

Reinvested business	The Company's Investment		Directors, Supervisors, Managers And Direct Or Indirect Control Of Investment In The Business		Comprehensive Investment
	Shares	Percentage of Shareholding	Shares	Percentage of Shareholding	Shares	Percentage of Shareholding
CU INTERNATIONAL LTD.	493,550	100.00%	0	0	493,550	100.00%
CULINK INTERNATIONAL LTD.	33,528	100.00%	0	0	33,528	100.00%
Foxlink International Investment Ltd.	495,750	100.00%	0	0	495,750	100.00%
Well Shin Technology Co., Ltd.	22,282	18.84%	40	0.03%	22,322	18.87%
Fu Uei International Investment Ltd.	445,000	100.00%	0	0	445,000	100.00%
Darts Technologies Corporation	92,894	97.00%	0	0	92,894	97.00%
DU Precision Industry Co., Ltd.	1,000	100.00%	0	0	1,000	100.00%
FOXLINK TECHNOLOGY LTD.	86,700	100.00%	0	0	86,700	100.00%
Sustain Co., Ltd.	23,529	100.00%	0	0	22,374	100.00%
FOXLINK ARIZONA INC.	29,170	100.00%	0	0	29,170	100.00%
SINOBEST BROTHERS LIMITED	20,704	85.19%	3,600	14.81%	24,304	100.00%
UBILINK.AI CO., LTD.	8,200	53.75%	2,640	13.20%	10,840	66.95%
MICROLINK COMMUNICATIONS INC.	30,000	100.00%	0	0	30,000	100.00%
FOXLINK TEXAS INC.	20,000	100.00%	0	0	20,000	100.00%
LUMINYS SYSTEMS CORPORATION	0.31	31%	0	0	0.31	31%

III. Status of Fundraising

Capital and Shares

1.1 Sources of Equity
1.1.1 Source of Share Capital

March 31, 2026 Units: NTD thousand, thousand shares

Year Month	Issued Price (Ntd)	Approved Share Capital		Paid-in Capital		Remarks
		Shares	Amount	Number of Shares	Amount	Source of Share Capital	Property Other Than Cash Contributed As Equity Capital	Others
1986.07	1,000	18	18,000	18	18,000	Initial capital	None	Note 1
1995.12	10	19,000	190,000	19,000	190,000	Cash capital increase of NTD 172,000 thousand	None	Note 2
1996.10	10	36,000	360,000	36,000	360,000	Cash capital increase of NTD 170,000 thousand	None	Note 3
1997.07	10	42,100	421,000	42,100	421,000	Capitalization of retained earnings of NTD 54,000 thousand; capitalization of employee bonuses of NTD 7,000 thousand	None	Note 4
1998.07	15	100,000	1,000,000	71,600	716,000	Cash capital increase of NTD 200,000 thousand, capitalization of retained earnings of NTD 84,200 thousand; capitalization of employee bonuses of NTD 10,800 thousand	None	Note 5
1999.08	10	100,000	1,000,000	81,800	818,000	Capitalization of retained earnings of NTD 90,216 thousand; capitalization of employee bonuses of NTD 11,784 thousand	None	Note 6
2000.01	109	100,000	1,000,000	100,000	1,000,000	Cash capital increase of NTD 182,000 thousand	None	Note 7