FORMOSA SUMCO TECHNOLOGY CORPORATION

2026ANNUAL SHAREHOLDERS' MEETING

MEETING HANDBOOK

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

JUNE 11, 2026

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Meeting Procedure ... page 1
Meeting Agenda ... page 2
Report Items ... page 3
Ratification Items ... page 11
Discussion Items ... page 13
Appendices ... page 27

Independent Auditor’s Report
Articles of Incorporation of the Company
Rules of Procedure for Shareholders’ Meetings of the Company
Current Shareholdings of Directors of the Company
Information regarding the Proposed Employees and Directors’ Compensation approved by the Board of Directors of the Company
Effect upon Business Performance and Earnings per Share of the Company by the Stock Dividend Distribution Proposed at the 2025 Annual Shareholders’ Meeting

FORMOSA SUMCO TECHNOLOGY CORPORATION

2026 ANNUAL SHAREHOLDERS' MEETING PROCEDURE

Call Meeting to Order
Chairman’s Address
Report Items
Ratification Items
Discussion Items
Extraordinary Motions
Meeting Adjourned

FORMOSA SUMCO TECHNOLOGY CORPORATION

2025 ANNUAL SHAREHOLDERS' MEETING AGENDA

Time : 9:30 a.m., Thursday, June 11, 2026

Venue : No. 380, Section 6, Nanjing East Road, Taipei City

Means : Physical Shareholders’ Meeting

Report Items

(1) 2025 Business Report.

(2) Audit Committee’ Review Report on the 2025 Financial Statements.

(3) Distribution of 2025 Employees Compensation.

(4) Distribution of 2025 cash dividends.

Ratification Items

(1) Please approve the 2025 Business Report and Financial Statements as required by the Company Act.

(2) Please approve the Proposal for Distribution of 2025 Profits as required by the Company Act.

Discussion Items

(1) Amendment of “Articles of Incorporation of the Company”. Please discuss and resolve.

Report Items

About the Company’s business operation condition of 2025, please refer to Business Report for further details (on page 4 of the Handbook).
The Company’s Audit Committee members reviewed the 2025 Business Report and Financial Statements and issued their Review Report according to the applicable laws. Please refer to Audit Committee’s Review Report (on page 10 of the Handbook).
The company has issued the report on compensation distributed to its employees for 2025.

For the fiscal year 2025, the Company’s pre-tax profit before employee remuneration amounted to NT$763,884,958, with no accumulated losses. Pursuant to the resolution of the Board of Directors passed on March 12, 2026, and in accordance with Article 28 of the Articles of Incorporation, 0.3% of the profit is appropriated as employee remuneration, totaling NT$2,298,551. Of this amount, 0.06% of the aforementioned pre-tax profit is allocated as remuneration for entry-level employees, amounting to NT$468,266. The entire amount will be distributed in cash, hereby reported for record.

The company has issued the report on cash dividend distribution for 2025. Adopted by the Board Meeting of the Company on March 12, 2026 in accordance with Article 29 of the Articles of Incorporation, the Company will distribute total amount of cash dividend NTD 387,848,300 with NTD 1.0 per share for 2025 which will be paid after Board Meeting sets the record date.

FORMOSA SUMCO TECHNOLOGY CORPORATION

2025 Business Report

Chapter I 2025 Business Report

The global semiconductor market in 2025 exhibited a clear trend of polarization. In the AI data center segment, demand for advanced logic products and memory increased significantly, driving strong demand for 300 mm advanced-process silicon wafers. However, although products for consumer, industrial, and automotive applications—primarily based on mature process technologies—have shown signs of bottoming out, silicon wafer sales continued to face significant challenges due to ongoing customer inventory adjustments.

In response to the rapidly evolving semiconductor market, as well as price competition from competitors in China, all employees of the Company have remained highly vigilant. In addition to continuously leveraging product quality advantages to reinforce the Company's position as a "Base Wafer" supplier to existing customers, we have flexibly adjusted our sales strategies, continued to promote process automation, optimized workforce allocation based on order conditions, and focused on cost reduction initiatives. Through our commitment to "manufacturing high-quality products at low cost," we aim to strengthen the Company's competitiveness and ensure stable revenue and profitability.

Furthermore, in alignment with global trends and increasing investor expectations regarding sustainable governance, and to enhance the Company's long-term competitiveness within the global supply chain, we have continued to advance our ESG strategy to higher standards. ESG is regarded as a key driver of corporate value and resilience. Environmental sustainability, talent development, supply chain responsibility, and effective governance have been fully integrated into the Company's core operations, forming a governance cycle overseen by the Board of Directors, driven by management, and implemented across all departments. Through goal-oriented management, data-driven governance, and cross-functional

collaboration, we aim to strengthen trust among customers, employees, and shareholders. From an environmental perspective, we seek to reduce risks and costs; from a social perspective, to foster talent and social trust; and from a governance perspective, to enhance decision-making and discipline. We believe that only by embedding ESG principles into daily operations and across the supply chain can we continue to create meaningful, measurable long-term value for the planet, society, and shareholders, and, with transparency and accountability, work together with stakeholders to build a more resilient and sustainable future.

Below is a summary of the Company's production and sales and operating status in 2025:

Production and Sales:

The Company remained focused on stable production and market expansion of its core silicon wafer business. Total annual production reached 6,614 thousand wafers, while total sales volume was 6,643 thousand wafers, slightly exceeding production—reflecting stable market demand and flexible supply chain management. Total sales revenue amounted to NT$12,334.29 million, of which domestic sales accounted for NT$10,381.57 million (84% of total sales), and export sales accounted for NT$1,952.72 million (16% of total sales). This sales structure indicates that the domestic Taiwan market remains the Company’s primary source of revenue, while international markets continue to expand steadily, particularly in Southeast Asia and the United States.

Operating Status:

In 2025, the Company reported consolidated operating revenue of NT$12,334.29 million, representing a year-over-year decrease of 0.7% compared to 2024. After deducting operating costs of NT$10,516.22 million and operating expenses of NT$822.16 million, operating income amounted to NT$995.91 million. Including non-operating expenses of NT$217.37 million, profit before tax for 2025 was NT$778.54 million, representing a year-over-year decline of 52.2%.

Chapter II 2026 Business Plan Overview, Future Development Strategies, and the Effects of External Competition, the Regulatory Environment, and the Overall Business Environment

Looking ahead to 2026, the global semiconductor industry stands at a historic inflection point. According to forecasts by SEMI and market research firm Omdia, the global semiconductor market is expected to surpass the US$1 trillion threshold. This milestone represents not merely a cyclical recovery, but a structural demand revolution driven by artificial intelligence (AI), high-performance computing (HPC), automotive electronics, and data centers.

Over the past two decades, semiconductor demand growth was primarily driven by consumer electronics such as smartphones and personal computers. However, the demand structure in 2026 has fundamentally shifted. The exponential growth in computational requirements for AI model training and inference is fueling simultaneous surges in demand for GPUs, AI ASICs, HBM memory, and advanced packaging technologies. As a result, the semiconductor industry is transitioning from an "end-market demand-driven" model to a "compute infrastructure-driven" model. This structural shift is expected to extend the duration of industry cycles, as AI infrastructure investments are long-term in nature, rather than tied to short-term consumer upgrade cycles. Consequently, the semiconductor industry in 2026 is no longer merely a segment of the technology sector, but an integral part of global economic infrastructure.

In light of these market transformations, the silicon wafer industry is entering a critical turning point following several years of supply-demand adjustments. As a fundamental material in semiconductor manufacturing, trends in the silicon wafer market reflect the overall demand momentum across the technology supply chain for AI, advanced processes, and emerging applications. Accordingly, the Company's future development strategy will focus on: deepening its presence in the high-end wafer market, increasing the proportion of high value-added products, expanding into international markets, and continuously upgrading technological

capabilities. With memory products—currently showing a clear recovery trend—as a core growth driver, the Company will actively expand sales and prioritize the development of its second 300 mm fab to scale advanced wafer foundry processes and memory-related business, progressing toward full-spectrum production capabilities. At the same time, adhering to the philosophy of “creating win-win value with customers,” the Company will closely track customer demand and actively participate in new product development projects to ensure alignment between product deployment and market trends.

In terms of ESG, the Company will continue to develop sustainable production technologies to reduce carbon emissions and environmental impact. To minimize the impact of carbon fees under the Climate Change Response Act, the Company will expand energy-saving and carbon reduction initiatives while striving to secure the most favorable carbon fee rates. Solar photovoltaic systems have been installed on the rooftops of existing and newly constructed facilities, and renewable energy has been introduced to reduce carbon emissions and advance toward carbon neutrality. The Company will also continue to develop low-energy production technologies by optimizing silicon ingot growth and wafer slicing processes, while leveraging AI applications to reduce energy consumption and improve production efficiency. In addition, the Company has established an e-commerce platform over the years to collaborate with suppliers on carbon reduction initiatives. Beyond monitoring suppliers' carbon reduction performance, the platform facilitates the sharing of energy-saving best practices, with priority procurement given to suppliers demonstrating outstanding carbon reduction results—working together to create a better environment.

In response to changes in the global environment, the Company is committed to sustainable operations as its core objective. To strengthen overall business operations, the following initiatives have been established and will be advanced in collaboration with all employees to build an organizational structure capable of flexibly responding to rapid changes in the global environment and

semiconductor market conditions. The Company anticipates that the current year will be a year of growth.

Full Compliance and Strengthened Safety and Environmental Management Systems
Adhere to a “Safety First” policy and rigorously implement safe operating practices.
Promote business continuity planning for disasters such as earthquakes, typhoons, and floods.
Implement a “Zero Accident” program to prevent major accidents, environmental incidents, and traffic accidents.
Fulfill corporate social responsibility through ESG initiatives and contribute to sustainable societal development.
Strengthen information security measures.
"Quality First" Engineering Management and Stable Production
Provide reliable products and quality assurance systems trusted by customers, achieving zero defects and strengthening preventive measures against abnormal outflows.
Enhance process management through the implementation of visualization and automation technologies; promote 1σ activities and improve engineering capabilities.
Strengthen the supply chain to establish a stable supply system for auxiliary materials.
Ensure prompt and coordinated cross-departmental responses to customer needs and complaints.
Strictly comply with customer delivery schedules and achieve a 100% on-time delivery (OTD) rate.

Proactively propose quality improvement solutions to customers to mitigate potential risks that may affect future sales.
Initiatives to Address Market and Environmental Changes
Increase face-to-face engagement with customers to deepen communication and become their preferred partner.
Actively support customers in new product development and strive to secure “Base Wafer” positions.
Coordinate production and sales functions to respond promptly to urgent customer demands.
Driving Operational Efficiency and Cost Competitiveness
Improve workforce productivity through automation and process improvements.
Continue cost reduction initiatives to establish a cost structure that remains profitable under market pricing conditions.
Implement workforce planning and continuously enhance productivity.
Strengthening Manufacturing Capabilities through TPM
Establish TPM as the foundation for improvements in safety, quality, cost, and productivity.
Continue promoting TPM activities and maintain optimal equipment conditions.

FORMOSA SUMCO TECHNOLOGY CORPORATION

Audit Committee’s Review Report

The Board of Directors has prepared the Company’s 2025 Business Report, Financial Statements, including Consolidated and Individual Financial Statement, and Proposal for Profits Distribution. The CPA firm of Deloitte & Touche was retained to audit Formosa SUMCO Technology Corporation’s Financial Statements and has issued an audit report relating to Financial Statements. The Business Report, Financial Statements, and Proposal for Profits Distribution have been reviewed and determined to be correct and accurate by the Audit Committee members of Formosa Sumco Technology Corporation. According to the Securities and Exchange Act and the Company Act, we hereby submit this report. Please be advised accordingly.

Formosa Sumco Technology Corporation

Chairman of the Audit Committee : C.P.Chang

March 13, 2026

Ratification Items Proposal 1

Proposal: For approval of the 2025 Business Report and Financial Statements as required by the Company Act.

Proposed by the Board of Directors

Explanation:

The preparation of the Company’s 2025 Consolidated and Individual Financial Statements were completed and the same were approved by the Board Meeting on March 12, 2026, and audited by independent auditors, Ms. Ching-Ting Yang and Mr. Wen-Yuan Chuang, of Deloitte & Touche. The aforesaid Financial Statements together with the Business Report were reviewed by the Audit Committee, which the Audit Committee’ Review Report is presented.
For the aforementioned Business Report, please refer to page 4 through page 9 of the Meeting Handbook. As for the Financial Statements, please refer to page 14 through page 25 of the Handbook. Please approve the Business Report and the Financial Statements.

Resolution:

Ratification Items Proposal 2

Proposal: For Approval of the Proposal for Distribution of 2025 Profits as required by the Company Act. Proposed by the Board of Directors

Explanation:

Please refer to page 26 of the Handbook for the Statement of Profits Distribution, which has been reviewed by the Audit Committee members and approved by the Board Meeting on March 12, 2026.

Resolution:

Discussion Items Proposal 1

Proposal: Amendment to the Articles of Incorporation of the Company. Please discuss and resolve. Proposed by the Board of Directors

Explanation:

In order to meet operational requirements, it is proposed to amend the Company’s Articles of Incorporation as set forth in the attached comparison table of the amended provisions. May approval be granted.

Article 13	The Board shall consist of ten directors. The election of directors will be made by nomination. Shareholders may elect the directors from the candidates list. (hereinafter omitted)	The Board shall consist of eight directors. The election of directors will be made by nomination. Shareholders may elect the directors from the candidates list. (hereinafter omitted)	In response to operational needs, it is proposed to reduce the number of directors.
Article 32	(Omitted)	Add “The 23rd amendment on June 11, 2026” to the existing Article.	To amend the above articles, the Company encloses the date of the amendment.

Resolution:

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS
DECEMBER 31, 2025 AND 2024
(In Thousands of New Taiwan Dollars)

	2025		2024
ASSETS	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Notes 4 and 6)	$ 1,735,296	3	$ 4,691,406	9
Trade receivables from unrelated parties (Notes 4, 8 and 19)	2,452,339	5	1,602,387	3
Trade receivables from related parties (Notes 4, 8, 19 and 25)	246,591	1	446,309	1
Other receivables from unrelated parties (Notes 4 and 8)	22,652	-	86,591	-
Other receivables from related parties (Notes 4, 8 and 25)	353	-	1,547	-
Inventories (Notes 4, 5 and 9)	4,194,697	8	3,617,309	7
Prepayments (Notes 4 and 14)	152,335	-	142,707	-
Total current assets	8,804,263	17	10,588,256	20
NON-CURRENT ASSETS
Financial assets at fair value through other comprehensive income - non-current (Notes 4 and 7)	155	-	112	-
Property, plant and equipment (Notes 4, 11, 25 and 26)	42,055,395	82	42,319,378	79
Right-of use assets (Notes 4, 12 and 25)	23,333	-	29,009	-
Intangible assets (Notes 4, 13 and 25)	2,193	-	3,485	-
Deferred tax assets (Notes 4 and 21)	250,654	1	292,066	1
Prepayments for equipment (Note 4)	139,225	-	187,073	-
Refundable deposits (Note 4)	193	-	180	-
Other non-current assets (Notes 4 and 14)	20,678	-	1,937	-
Total non-current assets	42,491,826	83	42,833,240	80
TOTAL	$ 51,296,089	100	$ 53,421,496	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term borrowings (Notes 4 and 15)	$ -	-	$ 2,070,000	4
Contract liabilities - current (Notes 4 and 19)	489,866	1	639,822	1
Trade payables to unrelated parties (Note 4)	363,430	1	319,260	1
Trade payables to related parties (Notes 4 and 25)	226,781	-	222,567	-
Other payables to unrelated parties (Notes 4, 16 and 20)	1,740,577	3	2,373,113	5
Other payables to related parties (Notes 4, 16 and 25)	235,592	1	488,567	1
Current tax liabilities (Notes 4 and 21)	117,608	-	110,044	-
Lease liabilities - current (Notes 4, 12 and 25)	7,191	-	6,875	-
Other current liabilities	19,241	-	40,310	-
Total current liabilities	3,200,286	6	6,270,558	12
NON-CURRENT LIABILITIES
Contract liabilities - non-current (Notes 4 and 19)	2,147,772	4	2,221,099	4
Long-term borrowings (Notes 4 and 15)	20,500,000	40	19,250,000	36
Deferred tax liabilities (Notes 4 and 21)	39,108	-	37,070	-
Lease liabilities - non-current (Notes 4, 12 and 25)	16,396	-	22,275	-
Net defined benefit liabilities - non-current (Notes 4 and 17)	117,872	1	208,589	1
Guarantee deposits (Note 4)	553,592	1	553,225	1
Other non-current liabilities	12,828	-	52,955	-
Total non-current liabilities	23,387,568	46	22,345,213	42
Total liabilities	26,587,854	52	28,615,771	54
EQUITY (Notes 4, 18 and 23)
Share capital
Ordinary shares	3,878,483	7	3,878,483	7
Capital surplus	5,739,406	11	5,739,321	11
Retained earnings
Legal reserve	3,527,132	7	3,396,199	6
Special reserve	79,070	-	65,842	-
Unappropriated earnings	11,579,514	23	11,804,950	22
Total retained earnings	15,185,716	30	15,266,991	28
Other equity	(95,370)	-	(79,070)	-
Total equity	24,708,235	48	24,805,725	46
TOTAL	$ 51,296,089	100	$ 53,421,496	100

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Par Value)

	2025		2024
ASSETS	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Notes 4 and 6)	$ 1,683,467	3	$ 4,677,835	9
Trade receivables from unrelated parties (Notes 4, 8 and 19)	2,452,339	5	1,602,387	3
Trade receivables from related parties (Notes 4, 8, 19 and 25)	246,591	1	446,309	1
Other receivables from unrelated parties (Notes 4 and 8)	22,652	-	86,591	-
Other receivables from related parties (Notes 4, 8 and 25)	186,573	-	226,956	-
Inventories (Notes 4, 5 and 9)	3,989,930	8	3,464,265	7
Prepayments (Notes 4 and 14)	139,308	-	100,877	-
Total current assets	8,720,860	17	10,605,220	20
NON-CURRENT ASSETS
Financial assets at fair value through other comprehensive income - non-current (Notes 4 and 7)	155	-	112	-
Investments accounted for using the equity method (Notes 4 and 10)	336,892	1	314,667	1
Property, plant and equipment (Notes 4, 11, 25 and 26)	41,902,987	82	42,081,264	79
Right-of-use assets (Notes 4, 12 and 25)	12,622	-	15,016	-
Intangible assets (Notes 4, 13 and 25)	2,193	-	3,485	-
Deferred tax assets (Notes 4 and 21)	250,654	-	292,066	-
Prepayments for equipment	139,225	-	187,073	-
Refundable deposits (Note 4)	193	-	180	-
Other non-current assets (Notes 4 and 14)	20,678	-	1,937	-
Total non-current assets	42,665,599	83	42,895,800	80
TOTAL	$ 51,386,459	100	$ 53,501,020	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term borrowings (Notes 4 and 15)	$ -	-	$ 2,070,000	4
Contract liabilities - current (Notes 4 and 19)	489,866	1	639,822	1
Trade payables to unrelated parties (Note 4)	347,314	1	267,087	1
Trade payables to related parties (Notes 4 and 25)	377,903	1	438,653	1
Other payables to unrelated parties (Notes 4, 16 and 20)	1,740,008	3	2,356,710	4
Other payables to related parties (Notes 4, 16 and 25)	216,835	-	444,006	1
Current tax liabilities (Notes 4 and 21)	103,161	-	100,745	-
Lease liabilities - current (Notes 4, 12 and 25)	4,542	-	4,137	-
Other current liabilities	19,149	-	40,178	-
Total current liabilities	3,298,778	6	6,361,338	12
NON-CURRENT LIABILITIES
Contract liabilities - non-current (Notes 4 and 19)	2,147,772	4	2,221,099	4
Long-term borrowings (Notes 4 and 15)	20,500,000	40	19,250,000	36
Deferred tax liabilities (Notes 4 and 21)	39,108	-	37,070	-
Lease liabilities - non-current (Notes 4, 12 and 25)	8,274	-	11,019	-
Net defined benefit liabilities - non-current (Notes 4 and 17)	117,872	1	208,589	1
Guarantee deposits (Note 4)	553,592	1	553,225	1
Other non-current liabilities	12,828	-	52,955	-
Total non-current liabilities	23,379,446	46	22,333,957	42
Total liabilities	26,678,224	52	28,695,295	54
EQUITY (Notes 4, 18 and 23)
Share capital
Ordinary shares	3,878,483	7	3,878,483	7
Capital surplus	5,739,406	11	5,739,321	11
Retained earnings
Legal reserve	3,527,132	7	3,396,199	6
Special reserve	79,070	-	65,842	-
Unappropriated earnings	11,579,514	23	11,804,950	22
Total retained earnings	15,185,716	30	15,266,991	28
Other equity	(95,370)	-	(79,070)	-
Total equity	24,708,235	48	24,805,725	46
TOTAL	$ 51,386,459	100	$ 53,501,020	100

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
OPERATING REVENUE (Notes 4, 19, 25 and 29)	$ 12,334,292	100	$ 12,421,635	100
OPERATING COSTS (Notes 9, 13, 17, 20 and 25)	(10,516,220)	(85)	(9,759,800)	(79)
GROSS PROFIT	1,818,072	15	2,661,835	21
OPERATING EXPENSES (Notes 17, 20 and 25)
Marketing	(354,702)	(3)	(600,081)	(5)
Administrative	(467,464)	(4)	(455,676)	(3)
Total operating expenses	(822,166)	(7)	(1,055,757)	(8)
INCOME FROM OPERATIONS	995,906	8	1,606,078	13
NON-OPERATING INCOME AND EXPENSES
(Notes 4, 20 and 25)
Interest income	64,072	1	117,012	1
Other income	19,198	-	28,540	-
Other gains and losses	(211,795)	(2)	46,727	-
Finance costs	(88,841)	(1)	(167,911)	(1)
Total non-operating income and expenses	(217,366)	(2)	24,368	-
INCOME BEFORE INCOME TAX	778,540	6	1,630,446	13
INCOME TAX EXPENSE (Notes 4 and 21)	(164,067)	(1)	(330,582)	(3)
NET INCOME	614,473	5	1,299,864	10
OTHER COMPREHENSIVE INCOME (LOSS)
(Notes 4, 17, 18 and 21)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans	2,974	-	11,834	-
Unrealized gain (loss) on investments in equity instruments at fair value through other comprehensive income	43	-	(150)	-
Income tax related to items that will not be reclassified subsequently to profit or loss	(595)	-	(2,367)	-
				(Continued)

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translating of the financial statements of foreign operations	$ (16,343)	-	$ (13,078)	-
Other comprehensive loss for the year, net of income tax	(13,921)	-	(3,761)	-
	$ 600,552	5	$ 1,296,103	10
EARNINGS PER SHARE (Note 22)
Basic earnings per share	$ 1.58		$ 3.35
Diluted earnings per share	$ 1.58		$ 3.35

(Concluded)

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
OPERATING REVENUE (Notes 4, 19 and 25)	$ 12,334,292	100	$ 12,421,635	100
OPERATING COSTS (Notes 9, 13, 17, 20 and 25)	(10,584,666)	(86)	(9,792,582)	(79)
GROSS PROFIT	1,749,626	14	2,629,053	21
OPERATING EXPENSES (Notes 17, 20 and 25)
Marketing	(353,121)	(3)	(598,527)	(5)
Administrative	(467,176)	(4)	(455,368)	(3)
Total operating expenses	(820,297)	(7)	(1,053,895)	(8)
INCOME FROM OPERATIONS	929,329	7	1,575,158	13
NON-OPERATING INCOME AND EXPENSES
(Notes 4, 20 and 25)
Interest income	66,005	1	120,235	1
Other income	22,992	-	32,423	-
Other gains and losses	(204,314)	(1)	63,300	-
Finance costs	(88,695)	(1)	(167,853)	(1)
Share of (loss) profit of subsidiaries	38,568	-	(2,307)	-
Total non-operating income and expenses	(165,444)	(1)	45,798	-
INCOME BEFORE INCOME TAX	763,885	6	1,620,956	13
INCOME TAX EXPENSE (Notes 4 and 21)	(149,412)	(1)	(321,092)	(3)
NET INCOME	614,473	5	1,299,864	10
OTHER COMPREHENSIVE (LOSS) INCOME
(Notes 4, 17, 18 and 21)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans	2,974	-	11,834	-
Unrealized (loss) gain on investments in equity instruments at fair value through other comprehensive income	43	-	(150)	-
Income tax related to items that will not be reclassified subsequently to profit or loss	(595)	-	(2,367)	-
				(Continued)

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

	2025		2024
	Amount	%	Amount	%
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translating of the financial statements of foreign operations	$ (16,343)	-	$ (13,078)	-
Other comprehensive loss for the year, net of income tax	(13,921)	-	(3,761)	-
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$ 600,552	5	$ 1,296,103	10
EARNINGS PER SHARE (Note 22)
Basic earnings per share	$ 1.58		$ 3.35
Diluted earnings per share	$ 1.58		$ 3.35

(Concluded)

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Share Capital	Capital Surplus	Retained Earnings				Other Equity			Total Equity
			Legal Reserve	Special Reserve	Unappropriated Earnings	Total	Exchange Differences on Translating the Financial Statements of Foreign Operations	Unrealized Gain (Loss) on Investments in Financial Assets at Fair Value Through Other Comprehensive Income	Total
BALANCE ON JANUARY 1, 2024	$ 3,878,483	$ 5,739,308	$ 3,049,367	$ 45,560	$ 12,801,975	$ 15,896,902	$ (66,066)	$ 224	$ (65,842)	$ 25,448,851
Appropriation of 2023 earnings
Legal reserve	-	-	346,832	-	(346,832)	-	-	-	-	-
Special reserve	-	-	-	20,282	(20,282)	-	-	-	-	-
Cash dividends	-	-	-	-	(1,939,242)	(1,939,242)	-	-	-	(1,939,242)
	-	-	346,832	20,282	(2,306,356)	(1,939,242)	-	-	-	(1,939,242)
Dividends expired and uncollected by shareholders	-	13	-	-	-	-	-	-	-	13
Net profit for the year ended December 31, 2024	-	-	-	-	1,299,864	1,299,864	-	-	-	1,299,864
Other comprehensive income (loss) for the year ended December 31, 2024, net of income tax	-	-	-	-	9,467	9,467	(13,078)	(150)	(13,228)	(3,761)
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	1,309,331	1,309,331	(13,078)	(150)	(13,228)	1,296,103
BALANCE ON DECEMBER 31, 2024	3,878,483	5,739,321	3,396,199	65,842	11,804,950	15,266,991	(79,144)	74	(79,070)	24,805,725
Appropriation of 2024 earnings
Legal reserve	-	-	130,933	-	(130,933)	-	-	-	-	-
Special reserve	-	-	-	13,228	(13,228)	-	-	-	-	-
Cash dividends	-	-	-	-	(698,127)	(698,127)	-	-	-	(698,127)
	-	-	130,933	13,228	(842,288)	(698,127)	-	-	-	(698,127)
Dividends expired and uncollected by shareholders	-	85	-	-	-	-	-	-	-	85
Net profit for the year ended December 31, 2025	-	-	-	-	614,473	614,473	-	-	-	614,473
Other comprehensive income (loss) for the year ended December 31, 2025, net of income tax	-	-	-	-	2,379	2,379	(16,343)	43	(16,300)	(13,921)
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	616,852	616,852	(16,343)	43	(16,300)	600,552
BALANCE ON DECEMBER 31, 2025	$ 3,878,483	$ 5,739,406	$ 3,527,132	$ 79,070	$ 11,579,514	$ 15,185,716	$ (95,487)	$ 117	$ (95,370)	$ 24,708,235

FORMOSA SUMCO TECHNOLOGY CORPORATION
PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

	Share Capital	Capital Surplus	Retained Earnings				Exchange Difference on Translating Foreign Operations	Unrealized Gain (Loss) on Investments in Financial Assets Designated as at FVTOCI	Total	Total Equity
			Legal Reserve	Special Reserve	Unappropriated Earnings	Total
BALANCE ON JANUARY 1, 2024	$ 3,878,483	$ 5,739,308	$ 3,049,367	$ 45,560	$ 12,801,975	$ 15,896,902	$ (66,066)	$ 224	$ (65,842)	$ 25,448,851
Appropriation of 2023 earnings
Legal reserve	-	-	346,832	-	(346,832)	-	-	-	-	-
Special reserve	-	-	-	20,282	(20,282)	-	-	-	-	-
Cash dividends	-	-	-	-	(1,939,242)	(1,939,242)	-	-	-	(1,939,242)
	-	-	346,832	20,282	(2,306,356)	(1,939,242)	-	-	-	(1,939,242)
Dividends expired and uncollected by shareholders	-	13	-	-	-	-	-	-	-	13
Net profit for the year ended December 31, 2024	-	-	-	-	1,299,864	1,299,864	-	-	-	1,299,864
Other comprehensive income (loss) for the year ended December 31, 2024, net of income tax	-	-	-	-	9,467	9,467	(13,078)	(150)	(13,228)	(3,761)
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	1,309,331	1,309,331	(13,078)	(150)	(13,228)	1,296,103
BALANCE ON DECEMBER 31, 2024	3,878,483	5,739,321	3,396,199	65,842	11,804,950	15,266,991	(79,144)	74	(79,070)	24,805,725
Appropriation of 2024 earnings
Legal reserve	-	-	130,933	-	(130,933)	-	-	-	-	-
Special reserve	-	-	-	13,228	(13,228)	-	-	-	-	-
Cash dividends	-	-	-	-	(698,127)	(698,127)	-	-	-	(698,127)
	-	-	130,933	13,228	(842,288)	(698,127)	-	-	-	(698,127)
Dividends expired and uncollected by shareholders	-	85	-	-	-	-	-	-	-	85
Net profit for the year ended December 31, 2025	-	-	-	-	614,473	614,473	-	-	-	614,473
Other comprehensive income (loss) for the year ended December 31, 2025, net of income tax	-	-	-	-	2,379	2,379	(16,343)	43	(16,300)	(13,921)
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	616,852	616,852	(16,343)	43	(16,300)	600,552
BALANCE ON DECEMBER 31, 2025	$ 3,878,483	$ 5,739,406	$ 3,527,132	$ 79,070	$ 11,579,514	$ 15,185,716	$ (95,487)	$ 117	$ (95,370)	$ 24,708,235

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 778,540	$ 1,630,446
Adjustments for:
Depreciation expense	2,065,096	2,287,683
Amortization expense	1,695	2,784
Finance costs	88,841	167,911
Interest income	(64,072)	(117,012)
Dividend income	(3)	(6)
Gain on disposal of property, plant and equipment	(42)	(1,597)
Write-down of inventories	85,760	6,146
Gain on foreign currency exchange	(13,837)	(15,508)
Changes in operating assets and liabilities
Trade receivables	(642,494)	1,150,085
Other receivables	62,142	106,339
Inventories	(673,575)	93,889
Prepayments	(9,088)	12,617
Contract liabilities	(223,283)	(2,233,190)
Trade payables	36,321	71,238
Other payables	36,161	(4,189)
Other current liabilities	(21,069)	25,656
Net defined benefit liabilities	(87,743)	(115,139)
Cash generated from operations	1,419,350	3,068,153
Interest received	67,077	115,095
Dividends received	3	6
Interest paid	(88,841)	(167,911)
Income tax paid	(113,648)	(1,060,262)
Net cash generated from operating activities	1,283,941	1,955,081
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment	(2,499,128)	(9,357,797)
Proceeds from disposal of property, plant and equipment	42	1,597
(Increase) decrease in refundable deposits	(13)	42,144
Payments for intangible assets	(403)	(409)
(Increase) decrease in other non-current assets	(18,741)	950
Increase in prepayments for equipment	(165,983)	(156,937)
Net cash used in investing activities	(2,684,226)	(9,470,452)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	9,038,200	6,509,100
Repayments of short-term borrowings	(11,108,200)	(4,439,100)
Proceeds from long-term borrowings	5,000,000	9,250,000
Repayments of long-term borrowings	(3,750,000)	(1,500,000)
Proceeds from guarantee deposits received	367	3,089
		(Continued)

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
(In Thousands of New Taiwan Dollars)

	2025	2024
Repayment of the principal portion of lease liabilities	$ (7,230)	$ (7,362)
(Decrease) increase in other non-current liabilities	(40,127)	12,127
Cash dividends paid	(698,049)	(1,939,098)
Net cash (used in) generated from financing activities	(1,565,039)	7,888,756
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH HELD IN FOREIGN CURRENCIES	9,214	(2,683)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(2,956,110)	370,702
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	4,691,406	4,320,704
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 1,735,296	$ 4,691,406

(Concluded)

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 763,885	$ 1,620,956
Adjustments for:
Depreciation expenses	1,982,519	2,203,333
Amortization expenses	1,695	2,784
Interest expense	88,695	167,853
Interest income	(66,005)	(120,235)
Dividend income	(3)	(6)
Share of (gain) loss of subsidiaries	(38,568)	2,307
Gain on disposal of property, plant and equipment	(42)	(1,597)
Write-down of inventories	85,760	6,146
Net gain on foreign currency exchange	(31,247)	(71,942)
Changes in operating assets and liabilities
Trade receivables	(632,905)	1,157,945
Other receivables	60,934	106,919
Inventories	(611,425)	495
Prepayments	(38,431)	27,711
Contract liabilities	(223,283)	(2,233,190)
Trade payables	18,023	225,737
Other payables	68,587	(41,977)
Other current liabilities	(21,029)	25,661
Net defined benefit liabilities	(87,743)	(115,139)
Cash generated from operations	1,319,417	2,963,761
Interest received	69,355	118,318
Dividends received	3	6
Interest paid	(88,695)	(167,853)
Income tax paid	(104,141)	(1,058,797)
Net cash generated from operating activities	1,195,939	1,855,435
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for property, plant and equipment	(2,498,322)	(9,356,489)
Proceeds from disposal of property, plant and equipment	42	1,597
(Increase) decrease in refundable deposits	(13)	42,144
Decrease in other receivables - related parties	33,813	42,320
Payments for intangible assets	(403)	(409)
(Increase) decrease in other non-current assets	(18,741)	950
Increase in prepayments for equipment	(165,983)	(156,937)
Net cash used in investing activities	(2,649,607)	(9,426,824)
		(Continued)

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	$ 9,038,200	$ 6,509,100
Repayments of short-term borrowings	(11,108,200)	(4,439,100)
Proceeds from long-term borrowings	5,000,000	9,250,000
Repayments of long-term borrowings	(3,750,000)	(1,500,000)
Proceeds from guarantee deposits received	367	3,089
Repayment of the principal portion of lease liabilities	(4,488)	(4,437)
(Decrease) increase in other non-current liabilities	(40,127)	12,127
Cash dividends paid	(698,049)	(1,939,098)
Net cash (used in) generated from financing activities	(1,562,297)	7,891,681
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH HELD IN FOREIGN CURRENCIES	21,597	46,858
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(2,994,368)	367,150
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	4,677,835	4,310,685
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 1,683,467	$ 4,677,835

(Concluded)

Formosa SUMCO Technology Corporation
Statement of Profits Distribution
For the year of 2025

Unit : NT$

Items		Amount
Available for Distribution:
1.Unappropriated retained earnings of previous years
2.Net profit after tax of current year
3.Items other than net profit after tax in the current period are transferred to the undistributed surplus of the current year

Total

Distribution Items:
1. Appropriation of legal reserve
2. Appropriation of special reserve
3. Distribution of cash dividends ($1.0 per share)
4.Unappropriated retained earnings carried forward to next year

Total | | 10,962,663,136
614,473,212
2,379,200

11,579,515,548

61,685,241
16,300,255
387,84,300
11,113,681,752

11,579,515,548 |
| Explanation | 1. Number of shares issued: 387,848,300,10NTD/per share.
2. According Article 29 of the Articles of Incorporation of the Company, the cash dividend distribution is authorized to the Board of Directors and submitted a report to the shareholders’ meeting.
3. It is proposed to distribute a cash dividend of NT$1.0 per share, with a total amount of NT$387,848,300, fully sourced from the after-tax earnings of fiscal year 2025.
4. An amount of NT$2,379,200 was transferred to the current year’s unappropriated earnings from items other than the net income of the period, primarily due to the remeasurement adjustment of defined benefit costs. | |

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders
Formosa Sumco Technology Corporation

Opinion

We have audited the accompanying consolidated financial statements of Formosa Sumco Technology Corporation and its subsidiaries (collectively referred to as the "Group"), which comprise the consolidated balance sheets as of December 31, 2025 and 2024, and the consolidated statements of comprehensive income, changes in equity, and cash flows for the years then ended, and the notes to the consolidated financial statements, including a summary of material accounting policies information (collectively referred to as the "consolidated financial statements").

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

Basis for Opinion

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

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Group's consolidated financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

The key audit matter identified in the Group’s consolidated financial statements is as follows:

Revenue Recognition

The Group mainly manufactures and sells silicon wafers. For some of the major clients, the Group recognizes sales revenue when the goods are delivered to the client’s designated location and the client actually reconciles and uses the goods in accordance with the agreement. Since the above-mentioned sales revenue is significant for the year ended December 31, 2025, we identified the occurrence of revenue recognition for the aforementioned type of sales revenue has been deemed as a key audit matter for the year ended December 31, 2025.

To address this matter, we evaluated the Group’s revenue recognition policy and the relevant design and implementation of internal controls for this type of revenue. We also performed tests of related controls and substantive tests, selected samples of revenue for this type of sale, verified them against sales reports, the clients’ transaction statements and related documents, and confirmed that the transactions for this type of sale did occur.

Other Matter

We have also audited the parent company only financial statements of Formosa Sumco Technology Corporation as of and for the years ended December 31, 2025 and 2024 on which we have issued an unmodified opinion.

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

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

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

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

Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements

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

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

Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision, and performance of the group audit. We remain solely responsible for our audit opinion.

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

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

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements for the year ended December 31, 2025 and are therefore the key audit matters. We describe these matters in our auditors' report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

The engagement partners on the audits resulting in this independent auditors’ report are Ching-Ting Yang and Wen-Yuan Chuang.

Deloitte & Touche
Taipei, Taiwan
Republic of China

March 13, 2026

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such consolidated financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and consolidated financial statements shall prevail.

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Stockholders
Formosa Sumco Technology Corporation

Opinion

We have audited the accompanying parent company only financial statements of Formosa Sumco Technology Corporation (the Company), which comprise the parent company only balance sheets as of December 31, 2025 and 2024, and the statements of comprehensive income, changes in equity, and cash flows for the years then ended, and the notes to the parent company only financial statements, including a summary of material accounting policies information (collectively referred to as the “parent company only financial statements”).

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and its financial performance and its cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

Basis for Opinion

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

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Company’s financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

The key audit matter from the audit of the Company’s financial statements is as below:

Revenue Recognition

The Company mainly manufactures and sells silicon wafers. For some of the major clients, the Company recognizes sales revenue when the goods are delivered to the client’s designated location and the client actually reconciles and uses the goods in accordance with the agreement. Since the above-mentioned sales revenue is significant for the year ended December 31, 2025, we identified the occurrence of revenue recognition for the aforementioned type of sales revenue has been deemed as a key audit matter for the year ended December 31, 2025.

To address this matter, we evaluated the Company’s revenue recognition policy and the relevant design and implementation of internal controls for this type of revenue. We also performed test of related controls and substantive tests, selected samples of revenue for this type of sale, verified them against sales reports, the clients’ transaction statements and related documents, and confirmed that the transactions for this type of sale did occurred.

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

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

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

The governing units of the Company, including those charged with governance, are responsible for overseeing the Company’s financial reporting process.

Auditors’ Responsibilities for the Audit of the Financial Statements

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

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

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our

conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Company to express an opinion on the financial statements. We are responsible for the direction, supervision, and performance of the Company audit. We remain solely responsible for our audit opinion.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements for the year ended December 31, 2025 and are therefore the key audit matters. We describe these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

The engagement partners on the audits resulting in this independent auditors’ report are Ching-Ting Yang and Wen-Yuan Chuang.

Deloitte & Touche
Taipei, Taiwan
Republic of China

March 13, 2026

Notice to Readers

The accompanying financial statements are intended only to present the financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and financial statements shall prevail.

Articles of Association
of
Formosa Sumco Technology Corporation
Amended and reinstated by General Shareholders Meeting on June, 6 2025

Chapter I General Provisions

Article 1: The Company is incorporated according to with Company Act. The original name, Formosa Komatsu Silicon Corporation, which changed its name to Formosa Sumco Technology Corporation through the Company’s extraordinary shareholders meeting passed a resolution on December 29, 2006.

Article 2: Scope of Business:

(1) CC01080: Electronic Parts and Components Manufacturing
(2) F401010: International Trade
(3) ZZ99999: All business items that are not prohibited or restricted by law, except those that are subject to special approval

Article 3: The Company is headquartered in Yunlin County, ROC and may set up branch offices at other locations when necessary. Such establishments will be subject to the resolutions of the Meeting of Directors.

Article 4: Notice of the Company will be published in a manner prescribed in Article 28 of Company Act.

Chapter II Shares

Article 5: The registered capital of the Company is NT$ 7,756,965,990, divided into 775,696,599 capital shares having a par value of ten New Taiwan dollars. The unissued shares of the capital are issued in installments.

Article 6: The Company may exempt from printing share certificates but shall register with Central Securities Depository for each share issued.

The registration of share transfer will be halted within sixty days prior to a general meeting, thirty days prior to an extraordinary meeting or five days prior to the closing

date regarding a distribution of dividends and bonus or other interests.

Chapter III Shareholders Meeting

Article 7: A shareholders meeting can be a general meeting or an extraordinary meeting. The Company’s Board of Directors shall convene the annual general meeting once every year within six month after the end of each fiscal year. The Board of Directors may convene an extraordinary meeting whenever necessary, or any or a plural number of shareholder(s) of a company who has (have) continuously held 3% or more of the total number of outstanding shares for a period of one year or a longer time may, by filing a written proposal, the board of directors may convene an extraordinary meeting.

Article 8: The meeting notice shall be published and given to all shareholders at least thirty days prior to a general meeting and fifteen days prior to an extraordinary meeting. The notice shall specify the purpose of such meeting and may be made by electronic communication pursuant to the receiving party’s consent.

Article 9: In case a shareholder is unable to attend a shareholders' meeting, he/she may sign and chop a proxy in the form printed and provided by the Company, stating the scope of authorization, to appoint a proxy to attend the meeting on his/her behalf.

Article 10: Each share is entitled to cast one vote, unless otherwise restricted by Law or Articles of Company, or deprived in accordance with Article 179 paragraph 2 of Company Act.

Article 11: In case the Company’s Board of Directors convening the meeting, the Chairman of the Board of Directors will preside the shareholders meeting. Where the Chairman is on leave or not able to perform his duty for any reason, the Vice Chairman shall act on his behalf. Where the Vice Chairman is also on leave or not able to perform his duty for any reason, the Chairman shall appoint one director to act on his behalf. If the Chairman has made no appointment, the directors shall elect among themselves one person to act as the deputy. As for a shareholders' meeting convened by any other person having the convening right, he/she shall act as the chairman of that meeting provided, however, that if there are two or more persons having the convening right, the chairman of the meeting shall be elected from among themselves.

Article 12: Resolutions adopted at the Shareholder’s Meeting shall be recorded in the minutes of the proceedings. The minutes of proceedings shall also include the time and place of the meeting, name of the chairman, the manner in which resolutions had been adopted, as well as other essentials of the proceedings, and shall be signed or sealed by the chairman of the meeting, and shall be distributed to all shareholders of the company within twenty (20) days after the close of the meeting. Preparation and distribution of the minutes may be made in electronic method.

The Company may issue a public announcement on the Market Observation Post System to distribute the aforesaid meeting minutes to shareholders.

Such meeting minutes and the attendance books and proxies shall be archived throughout the existence of the Company.

Article 12-1: After the public issuance of the Company’s shares, the revocation of the public issuance shall not be processed without a resolution passed by the shareholder’s meeting.

The aforementioned provision shall not be changed during the period of trading the Company’s shares in Taipei Exchange (TPEx).

Chapter IV Directors

Article 13: The Board shall consist of ten directors. The election of directors will be made by nomination. Shareholders may elect the directors from the candidates list. A director shall hold the office for a term of three years and may be reelected.

The foregoing numbers of directors shall include at least three independent directors, whose nominations and elections shall be processed in accordance with the other applicable laws.

The Company established the Audit Committee pursuant to Article 14-4 of the Securities and Exchange Act, where its members consist of all independent directors. The operation of the Audit Committee as well as the responsibilities and rights of the members shall be determined in accordance with the Securities and Exchange Act and other applicable laws.

Article 14: The Board of Directors, consisting of directors, shall exercise the following duties:

To formulate and implement business policies.
To propose the treatment of profits and losses.
To propose an increase or decrease in capital.
To review and approve the major or important rules and contracts.
To appoint or dismiss the General Manager and the other business managers (managers and other personnel) instructed and supervised by such General Manager.
To prepare the annual budget and the financial statements for the annual settlement.
To carry out the other duties in accordance with the Company Act of the Republic China or resolutions of the shareholders' meeting.

Article 15: The Chairman shall be appointed by the Board of Directors and shall represent the Company externally. According to the policies and resolutions adopted by the Board of Directors, the Chairman shall have the responsibility and power to handle the significant external matters and policy issues of the Company. The Company may appoint a Vice Chairman as needed.

Article 16: The Board Meeting shall be presided by the Chairman. When the Chairman is on leave or not able to perform his duty for any reason, the Vice Chairman shall act as the deputy. When the Vice Chairman is also on leave or not able to perform his duty, the Chairman shall appoint one director to act on his behalf. In the absence of such a designation, the directors shall elect from among themselves an acting chairman of the board of directors.

Article 17: If the Directors may not be present at the Board Meeting for any reason, he/she may appoint another director to attend the meeting according to the Article 205 of the Company Act.

Article 18: The Board shall have the power to determine the remuneration of directors based on how a director participates and contributes in the Company's operation and with

reference to the standards implemented by the other companies in the same industry.

The Company may take out directors liability insurance with respect to liabilities resulting from exercising their duties during their terms of occupancy.

Article 19: The Directors shall present at the Board Meeting in person. If the Board Meeting is conducted by teleconference, directors who attend the meeting through video conference shall be deemed attending in person.

Article 20: Meetings of the board of directors shall be convened by the Chairman of the Board of Directors. The first meeting of each term of the Board of Directors shall be convened by the director who received a ballot representing the largest number of votes at the election of directors within 15 days after the re-election. However, in case the re-election of directors was conducted prior to the expiration of the term of office of the directors of the preceding term, and a resolution was adopted not to discharge the directors of the preceding term until the expiration of the term of their offices as directors, the first meeting of the newly elected directors shall be convened within 15 days after expiration of the term of office of the directors of the preceding term. The Board shall specify the purposes of a Board Meeting and notify each director seven days in advance. Notwithstanding, the Board may convene a meeting where there is an urgency. The notice of Board Meeting may be served in writing, by email or facsimile.

Article 21: Resolutions adopted at a Board Meeting shall be recorded in the minutes of the meeting, which shall be affixed with the signature or seal of the Chairman of the meeting and shall be distributed to all directors of the company within twenty (20) days after the close of the meeting. Such meeting minutes and the attendance books and proxies shall be archived throughout the existence of the Company.

Article 22: (Omitted)

Article 23: (Omitted)

Chapter V Manager

Article 24: The Company shall have one general manager, several vice-manager and manager. The appointment, removal and compensation of a manager shall be determined in

accordance with Article 29 of the Company Act.

Article 25: According to the policies and resolutions adopted by the Board of Directors, the General Manager shall have the responsibility and power to execute the Company’s operations and handle its business.

Chapter VI Accounting

Article 26: The Company’s fiscal year starts from January 1 and ends on December 31 of each calendar year.

Article 27: At the close of each fiscal year, the board of directors shall prepare the following statements and records and shall submit it to the general meeting of shareholders for its ratification. If Company have manager, he or she should sign on the following records and responsible for the content of it. If Company have several manager, the General Manager and manager who prepare the records of accounting should sign together and responsible for it jointly:

the business report;
the financial statements; and
the surplus earning distribution or loss off-setting proposals.

The annual financial statements and records should be made in Chinse and Japanese versions, after audited by Accountant, submitting to the general shareholders meeting.

Article 28: If the Company gains any profits in any year, the Company shall retain 0.05% to 0.5% of the pre-tax profit as employee compensation before deducting the employee compensation of such year; In response to operational needs, it is proposed to reduce the number of directors; provided, however, that the Company shall reserve the amount for compensating the deficit, if any.

The determination of employee compensation shall be made in accordance with Article 235-1 of the Company Act.

Article 29: If there are any earnings after final account settlement, the Company shall pay off the applicable taxes, compensate the accrued deficit and retain 10% as legal reserve.

However, if the legal reserve reaches the paid-in capital, this limit shall not apply, and an additional amount as special reserve as necessary. If there are any remaining earnings of such year, the Board may, combining the undistributed earnings of previous years, propose a shareholder bonus plan, and is authorized to distribute dividends paid in cash after a resolution has been adopted by a majority vote at a meeting of the board of directors attended by over two-thirds of the directors; and in addition thereto a report of such distribution shall be submitted to the shareholders' meeting. The dividends paid in stock shall be submitted for the approval in a shareholders' meeting.

The special reserve as described in the preceding paragraph includes

(1) any amount reserved for any particular purpose,
(2) investment profit and unused deductions for taxable income pursuant to equity method. However, once the income is realized, it shall be a deduction for the special reserve.
(3) The net assessment income recognized due to financial product transactions, however, when the accumulated amount is reduced, the equal amount of special earning reserve shall be reduced simultaneously and up to the reserved number.
(4) and other special reserve prescribed by applicable laws and regulations.

The Company belongs to the high- tech and capital-intensive industry and is currently in a period of industry growth. In order to ensure the sustained growth of the Company, the Company adopts a dividend policy that allows the distribution to be made in either way of or a combination of cash dividends, earnings capitalization and capitalization of capital reserve. Not more than eighty percent (80%) of the annual distributable earning remained after deducting the legal reserve and special reserve will be distributed, preferably in cash. The total percentage of the capitalization of retained earnings and capital reserve shall not be more than fifty percent (50%) of the total dividends distributed of such year.

Chapter VII Miscellaneous

Article 30: The rules of Company internal organization and operation should be stipulated by the Board Meeting separately.

Article 31: The Company Act and other applicable laws rules shall govern any matter not prescribed herein.

Article 32: These articles of association are stipulated on November 7, 1995, and reinstated by first amendment on May 6, 1999, second amendment on October 6, 2000, third amendment on April 22, 2002, fourth amendment on September 30, 2003, fifth amendment on January 3, 2006, sixth amendment on May 3, 2006, seventh amendment on July 11, 2006, eighth amendment on October 18, 2006, ninth amendment on December 29, 2006, tenth amendment on June 6, 2007, eleventh amendment on June 20, 2008, twelfth amendment on June 12, 2009, thirteenth amendment on June 28, 2010, fourteenth amendment on June 27, 2011, fifteenth amendment on June 25, 2012, sixteenth amendment on June 13, 2013, seventeenth amendment on June 16, 2016, eighteenth amendment on June 21, 2017, where the articles regarding the establishment of Audit Committee and the omission of articles regarding supervisors shall become effective at the time the terms of office of the supervisors elected by the general shareholder meeting on June 18, 2015 has expired, nineteenth amendment on June 21, 2018, twentieth amendment on June 17, 2022, the twenty-first amendment on June 27, 2024, twenty-second amendment on June 6, 2025.

Amended by the Annual Shareholders’ Meeting on July 28, 2021

Formosa Sumco Technology Corporation

Rules of Procedure for Shareholders’ Meetings

Article 1

To establish a strong governance system and sound supervisory capabilities for the Company's shareholders' meetings, and to strengthen management capabilities, these Rules are adopted pursuant to the Corporate Act and other applicable laws rules.

Article 2

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

Article 3

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

A notice to convene an annual shareholders' meeting shall be given to each shareholder no later than 30 days prior to the scheduled meeting date; while a notice may be given to registered shareholders who own less than 1,000 shares of nominal stocks no later than 30 days prior to the scheduled meeting date in the form of a public announcement on the Market Observation Post System (MOPS) of the TWSE. A notice to convene a special shareholders' meeting shall be given to each shareholders no later than 15 days prior to the scheduled meeting date. A public notice may be given to registered shareholders who own less than 1,000 shares of nominal stocks no later than 15 days prior to the scheduled meeting date in the form of a public announcement on the MOPS of the TWSE.

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

days prior to the scheduled Annual Shareholders’ Meeting date or no later than 15 days prior to the scheduled Special Shareholders’ Meeting date. In addition, the Company shall also have prepared a shareholders’ meeting handbook and supplemental meeting materials and made them available for review by shareholders at any time no later than 15 days prior to the scheduled Shareholders’ Meeting date. The Meeting Agenda and supplemental materials shall also be displayed at the Company and the professional shareholder services agent engaged by the Company as well as being distributed on-site at the meeting place.

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

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

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

A shareholder holding 1 percent or more of the total number of issued shares may submit to the Company a proposal for discussion at an annual shareholders’ meeting. Such proposals, however, are limited to one item only, and no proposal containing more than one item will be included in the Meeting Agenda. In addition, when the circumstances of any subparagraph of paragraph 4 of Article 172-1 of the Company Act apply to a proposal put forward by a shareholder, the Board of Directors may exclude it from the Agenda. A shareholder may propose a recommendation for urging the corporation to promote public interests or fulfill

social responsibilities, and the providing procedure shall be in accordance with Article 172-1 of the Company Act.

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

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

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

Article 4

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

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

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

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

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

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

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

Shareholders and their proxies (collectively, "shareholders") shall attend shareholders’ meetings based on attendance cards, sign-in cards, or other certificates of attendance. The Company shall not impose arbitrary requirements on shareholders to provide additional evidentiary documents beyond those showing eligibility to attend. Solicitors soliciting proxy forms shall also bring identification documents for verification.

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

Article 7
If a shareholders’ meeting is convened by the Board of Directors, the meeting shall be chaired by the Chairman. When the Chairman is on leave or for any reason unable to exercise the powers of the Chairman, the Vice Chairman shall act in place of the Chairman; if there is no Vice Chairman or the Vice Chairman also is on leave or for any reason unable to exercise the powers of the Vice Chairman, the Chairman shall appoint one of the Managing Directors to act as chair, or, if there are no Managing Directors, one of the Directors shall be appointed to act as chair. Where

the Chairman does not make such a designation, the Managing Directors or the Directors shall select from among themselves one person to serve as chair.

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

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

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

Article 8

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

Article 9

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

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

The Chair shall call the meeting to order at the appointed meeting time, and meanwhile shall announce the related information about the total number of shares held by shareholders having no voting right and the total number of shares represented by the shareholders present at the meeting.

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

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

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

Article 10

If a shareholders’ meeting is convened by the Board of Director, the meeting agenda shall be set by the Board of Directors. The relevant proposals (including extraordinary motions and amendment to original proposals) shall be decided by voting on a case-by-case basis. The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution of the shareholders’ meeting.

The provisions of the preceding paragraph apply mutatis mutandis to a shareholders’ meeting convened by a party having the convening right that is not the Board of Directors.

The Chair may not declare the meeting adjourned prior to completion of deliberation on the meeting agenda of the preceding two paragraphs (including extraordinary motions), except by a resolution of the shareholders’ meeting. If the Chair declares the meeting adjourned in violation of the rules of procedure, the other members of the Board of Directors shall promptly assist the attending shareholders in electing a new chair in accordance with statutory procedures, by a majority of the votes represented by the attending shareholders, and then continue

the meeting.

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

Article 11

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

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

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

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

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

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

Article 12

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

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

When a shareholder is an interested party in relation to an agenda item, and there

Article 13

is the likelihood that such a relationship would prejudice the interests of the Company, that shareholder may not vote on that item, and may not exercise voting rights as proxy for any other shareholder.

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

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

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

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

When the Company convenes a shareholders’ meeting, shareholders shall exercise their voting rights by electronic means and may exercise their voting rights in writing. When voting rights are exercised in writing or by way of electronic transmission, the method for exercising the voting rights shall be specified in the shareholders’ meeting notice. A shareholder exercising voting rights in writing or by way of electronic transmission will be deemed to have attended the meeting in person, but to have waived his/her rights with respect to the extraordinary motions and amendments to original proposals of that meeting.

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

After a shareholder has exercised voting rights in writing or by way of electronic transmission, in the event the shareholder intends to attend the shareholders' meeting in person, a written declaration of intent to rescind the voting rights already exercised under the preceding paragraph shall be made known to the Company, by the same means by which the voting rights were exercised, no later than 2 days prior to the scheduled shareholders' meeting date. If the notice of rescission is submitted after that time, the voting rights already exercised in writing or by way of electronic transmission shall prevail. When a shareholder has exercised voting rights both in writing or by way of electronic transmission and by appointing a proxy to attend a shareholders' meeting, the voting rights exercised by the proxy in the meeting shall prevail.

Except as otherwise provided in the Company Act and in the Company's Articles of Incorporation, the adoption of a proposal shall require an affirmative vote of a majority of the voting rights represented by the attending shareholders. At the time of a vote, for each proposal, the Chair or a person designated by the Chair shall announce the total number of voting rights represented by the attending shareholders, followed by a poll of the shareholders. After the conclusion of the meeting, on the same day it is held, the results for each proposal, based on the numbers of votes for and against and the number of abstentions, shall be entered into the MOPS.

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

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

Vote monitoring and counting personnel for the voting on a proposal shall be appointed by the Chair, provided that all monitoring personnel shall be shareholders of the Company. Vote counting for shareholders' meeting proposals or elections shall be conducted in public at the place of the shareholders' meeting.

Immediately after vote counting has been completed, the results of the voting, including the statistical tallies of the numbers of votes, shall be announced on-site at the meeting, and a record made of the vote.

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

Article 15
The ballots for the election referred to in the preceding paragraph shall be sealed with the signatures of the monitoring personnel and kept in proper custody for at least 1 year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the ballots shall be retained until the conclusion of the litigation.

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

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

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

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

If matters put to a resolution at a shareholders’ meeting constitute material information under applicable laws or regulations or under TWSE regulations, the

Company shall upload the content of such resolution to the MOPS within the prescribed time period.

Article 17 Staff handling administrative affairs of a shareholders’ meeting shall wear identification cards or arm bands.

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

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

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

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

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

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

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

Formosa SUMCO Technology Corporation
Current Shareholdings of Directors

Title	Name	Shareholding (share)
Chairman	Wen-Bee Kuo
Representative of Formosa Plastics Corporation	112,707,716
Vice chairman	Kubozoe Shinichi
Representative of SUMCO TECHXIV Corporation	157,742,849
Director	William Wang	0
Director	Susan Wang	0
Director	Kazuya Takahashi
Representative of SUMCO TECHXIV Corporation	157,742,849
Director	(vacancy)	–
Director	(vacancy)	–
Independent Director	Chih Kang, Wang	0
Independent Director	Norikazu Hatanaka	0
Independent Director	Hidemi Sumiya	0

Note: According to Article 26 of Securities and Exchange Act, the minimum shareholdings of the Company’s Directors are 15,513,932 shares. As of April 13, 2026, the actual shareholdings of the Company’s Directors are 270,450,565 shares.

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

1. Amounts of employees’ cash compensation, stock compensation, and Directors’ compensation:
Employees Cash Compensation	NT$ 2,298,551
Employees Stock Compensation	NT$ 0
Directors Cash Compensation	NT$ 0
2. Share amount of the employees’ stock compensation and the percentage of the share amount to that of all stock dividend:
Share amount of employees’ stock compensation	0 share
Percentage of the share amount to that of all stock dividend	0%

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

Effect upon Business Performance and Earnings Per Share of the Company by the Stock Dividend Distribution Proposed at the 2026 Annual Shareholders’ Meeting:

Not applicable since the Company does not propose the stock dividend distribution at the 2026 Annual Shareholders’ Meeting and does not required to prepare financial forecast information.

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FST — AGM Information 2026

52338_rns_2026-05-11_80921e09-3f3e-43c8-9f41-d00f0b015cd6.pdf

Table of Contents

FORMOSA SUMCO TECHNOLOGY CORPORATION

2026 ANNUAL SHAREHOLDERS' MEETING PROCEDURE

FORMOSA SUMCO TECHNOLOGY CORPORATION

2025 ANNUAL SHAREHOLDERS' MEETING AGENDA

Report Items

FORMOSA SUMCO TECHNOLOGY CORPORATION

2025 Business Report

FORMOSA SUMCO TECHNOLOGY CORPORATION

Audit Committee’s Review Report

Formosa Sumco Technology Corporation

Chairman of the Audit Committee : C.P.Chang

Ratification Items Proposal 1

Explanation:

Resolution:

Ratification Items Proposal 2

Explanation:

Resolution:

Discussion Items Proposal 1

Explanation:

Resolution:

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY BALANCE SHEETS

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

FORMOSA SUMCO TECHNOLOGY CORPORATION AND SUBSIDIARIES

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

FORMOSA SUMCO TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

INDEPENDENT AUDITORS' REPORT

Opinion

Basis for Opinion

Key Audit Matters

Revenue Recognition

Other Matter

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

Auditors’ Responsibilities for the Audit of the Consolidated Financial Statements

Notice to Readers

INDEPENDENT AUDITORS' REPORT

Opinion

Basis for Opinion

Key Audit Matters

Revenue Recognition

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

Auditors’ Responsibilities for the Audit of the Financial Statements

Notice to Readers

Chapter I General Provisions

Chapter II Shares

Chapter III Shareholders Meeting

Chapter IV Directors

Chapter V Manager

Chapter VI Accounting

Chapter VII Miscellaneous

Formosa Sumco Technology Corporation

Rules of Procedure for Shareholders’ Meetings

Article 1

Article 2

Article 3

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FST AGM Information 2026