INVENTEC - Audit Report / Information 2023

Stock Code:2356

INVENTEC CORPORATION

PARENT COMPANY ONLY FINANCIAL STATEMENTS

With Independent Auditors’ Report For the Years Ended December 31, 2023 and 2022

Address: No.66, Hougang Street, Shinlin District, Taipei City, Taiwan, R.O.C. Telephone: 886-2-2881-0721

The independent auditors’ report and the accompanying parent company only financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors’ report and parent company only financial statements, the Chinese version shall prevail.

〜 1 〜

Contents
1. Cover Page
2. Table of Contents
3. Independent Auditors’ Report
4. Balance Sheets
5. Statements of Comprehensive Income
6. Statements of Changes in Equity
7. Statements of Cash Flows
8. Notes to the Parent Company Only Financial Statements
(1)Company History
(2)Financial Statements Authorization Date and Authorization Process
(3)New Standards, Amendments and Interpretations Adopted
(4)Summary of material policies
(5)Significant Accounting Assumptions and Judgements, and Major Sources
of Estimation Uncertainty
(6)Explanation to Significant Accounts
(7)Related Parties Transactions
(8)Pledged Assets
(9)Significant Commitments and Contingencies
(10)Losses Due to Major Disasters
(11)Subsequent Events
(12)Other
(13)Other disclosures
(a) Information on significant transactions
(b) Information on investment
(c) Information on investment in Mainland China
(d) Major shareholders
(14)Segment Information
9. List of major account titles Page

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Contents 1. Cover Page 2. Table of Contents 3. Independent Auditors’ Report 4. Balance Sheets 5. Statements of Comprehensive Income 6. Statements of Changes in Equity 7. Statements of Cash Flows 8. Notes to the Parent Company Only Financial Statements (1)Company History (2)Financial Statements Authorization Date and Authorization Process (3)New Standards, Amendments and Interpretations Adopted (4)Summary of material policies (5)Significant Accounting Assumptions and Judgements, and Major Sources of Estimation Uncertainty (6)Explanation to Significant Accounts (7)Related Parties Transactions (8)Pledged Assets (9)Significant Commitments and Contingencies (10)Losses Due to Major Disasters (11)Subsequent Events (12)Other (13)Other disclosures (a) Information on significant transactions (b) Information on investment (c) Information on investment in Mainland China (d) Major shareholders (14)Segment Information 9. List of major account titles	Page
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KPMG

台北市110615信義路5段7號68樓(台北101大樓) 電話 Tel + 886 2 8101 6666 68F., TAIPEI 101 TOWER, No. 7, Sec. 5, 傳真 Fax + 886 2 8101 6667 Xinyi Road, Taipei City 110615, Taiwan (R.O.C.) 網址 Web kpmg.com/tw

Independent Auditors’ Report

To the Board of Directors of Inventec Corporation:

Opinion

We have audited the financial statements of Inventec Corporation(“the Company”), which comprise the balance sheet as of December 31, 2023 and 2022, the statement of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the financial statements, including a summary of material accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as at December 31, 2023 and 2022, and its financial performance and its cash flows for the years then ended December 31, 2023 and 2022 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 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 of our opinion.

Key Audit Matters

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

1. Inventory Valuation

Please refer to Notes (4)(g), (5)(a) and (6)(e) for accounting policies, significant accounting assumptions and judgments, major sources of estimation uncertainty, and related disclosure information for inventory, respectively.

Description of the key audit matter:

The Company’s materials may be obsolescence or slow-moving due to the risk of price decline in inventory, the material prepared for designing products and forecast orders may be canceled or changed, or changed on components and quantities. Therefore, the valuation of inventories has been identified as one of the key audit matters.

〜 3 〜

KPMG, a Taiwan partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

How the matter was addressed in our audit:

In relation to the key audit matter above, we have performed certain key audit procedures that included assessing the appropriateness of inventories valuation policies; ensuring the process of inventory valuation is in conformity with the accounting policies; inspecting the inventory aging report; recalculating estimation of inventory valuation based on the Company’s policies.

Revenue recognition

Please refer to Note (4)(o) and (6)(r) for accounting policies and related disclosure information for revenue recognition, respectively.

Description of the key audit matter:

To fulfill the delivery requirements of certain products, the Company has established several hubs to meet customer demand. The Company recognizes sales revenue when the customers pick up the products (transfer of control over products), primarily relying on statements or information provided by hub custodians. Since the hubs are located around the world with numerous custodians and the formats provided by custodians vary, the process of revenue recognition typically involves manual procedures. This may lead to inappropriate timing of sales revenue recognition or discrepancies between the physical inventory and accounting records.

As there are numerous transactions from hubs, and the transactions amount prior to and after the balance sheet date are significant to the financial statements, the cut-off of hub sales revenue has been identified as one of the key audit matters.

How the matter was addressed in our audit:

In relation to the key audit matter above, we have performed certain key audit procedures, including conducting a cut-off test for hub sales revenue for a specific period prior to and after the balance sheet date, and inspecting relevant documents to assess the reasonableness of management's timing of sales revenue recognition from hubs. For shipments during that period, we sampled and inspected supporting document provided by hub custodians, checked inventory movement records, and verified the transfer of cost of goods sold had been recorded in the appropriate period. For inventory quantities held at hubs at the end of the period, we randomly performed confirmation procedures or conducted physical counts to reconcile with accounting records.

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 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.

Those charged with governance (including the Audit Committee) are responsible for overseeing the Company’s financial reporting process.

〜 3-1 〜

Auditor’s Responsibilities for the Audit of the Financial Statements

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

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

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 auditor’s 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 appropriate audit evidence regarding the financial information of the investment in other entities accounted for using the equity method to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the audit. We remain soley 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.

〜 3-2 〜

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

The engagement partners on the audit resulting in this independent auditors’ report are Rou-Lan Kuo and YingJu Chen.

KPMG

Taipei, Taiwan (Republic of China) March 12, 2024

Notes to Readers

The accompanying parent company only financial statements are intended only to present the financial position, financial performance and cash flows in accordance with the 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 parent company only financial statements are those generally accepted and applied in the Republic of China.

The independent auditors’ audit report and the accompanying parent company only financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors’ audit report and parent company only financial statements, the Chinese version shall prevail.

〜 3-3 〜

(English Translation of Parent Company Only Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

BALANCE SHEETS

December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

ASSETS Current Assets`：` 1100 Cash and cash equivalents (Notes (4) and (6)(a)) 1110 Current financial assets at fair value through profit or loss (Notes (4) and (6)(b)) 1120 Current financial assets at fair value through other comprehensive income (Notes (4) and (6)(b)) 1170 Accounts receivable, net (Notes (4) and (6)(c)) 1180 Accounts receivable due from related parties, net (Notes (4), (6)(c) and (7)) 1200 Other receivables, net (Notes (6)(d) and (7)) 1310 Inventories (Notes (4) and (6)(e)) 1470 Other current assets (Notes (6)(j) and (8)) Non-current assets`：` 1510 Non-current financial assets at fair value through profit or loss (Notes (4) and (6)(b)) 1517 Non-current financial assets at fair value through other comprehensive income (Notes (4) and (6)(b)) 1550 Investments accounted for using equity method (Notes (4), (6)(f) and (7)) 1600 Property, plant and equipment (Notes (4), (6)(g) and (8)) 1755 Right-of-use assets (Notes (4) and (6)(h)) 1780 Intangible assets (Notes (4) and (6)(i)) 1900 Other non-current assets (Notes (6)(j), (o) and (8)) TOTAL ASSETS	December 31, 2023		December 31, 2022 Amount % 17,934,207 8 446,422 - 554,557 - 50,146,727 21 29,383,904 12 67,056,985 28 11,823,036 5 917,973 - 178,263,811 74 132,622 - 2,616,524 1 42,794,216 18 13,108,522 6 9,631 - 162,120 - 2,055,013 1 60,878,648 26 239,142,459 100 LIABILITIES AND EQUITY Current Liabilities`：` 2100 Short-term borrowings (Note (6)(k)) 2120 Current financial liabilities at fair value through profit or loss (Notes (4) and (6)(b)) 2130 Current contract liabilities (Notes (4) and (6)(r)) 2170 Accounts payable 2180 Accounts payable due to related parites, net (Note (7)) 2230 Current tax liabilities 2200 Other payables (Note (7)) 2280 Current lease liabilities (Notes (4) and (6)(l)) 2322 Long-term borrowings, current portion (Note (6)(k)) 2399 Other current liabilities Non-current Liabilities`：` 2540 Long-term borrowings (Note (6)(k)) 2580 Non-current lease liabilities (Notes (4) and (6)(l)) 2640 Net defined benefit liability, non-current (Notes (4) and (6)(n)) 2670 Other non-current liabilities, others (Notes (6)(f) and (o)) Total Liabilities Equity: 3110 Ordinary shares (Note (6)(p)) 3200 Capital surplus (Note (6)(p)) Retained earnings (Note (6)(p)): 3310 Legal reserve 3320 Special reserve 3350 Unappropriated retained earnings 3400 Other equity (Note (6)(p)) Total Equity TOTAL LIABILITIES AND EQUITY	December 31, 2023		December 31, 2022
	Amount % $ 4,171,975 2 231,415 - 645,967 - 66,477,648 28 25,425,794 11 45,866,874 20 20,511,068 9 2,607,013 1 165,937,754 71 147,894 - 4,190,751 2 47,269,519 20 12,966,243 6 51,830 - 169,736 - 2,117,546 1 66,913,519 29 $ 232,851,273 100			Amount % $ 28,206,903 12 34,918 - 12,691,621 6 46,577,414 20 56,692,640 24 1,078,468 - 5,982,299 3 27,935 - 300,000 - 11,443,781 5 163,035,979 70 2,992,412 2 25,747 - 424,486 - 5,253,106 2 8,695,751 4 171,731,730 74 35,874,751 15 2,911,115 1 13,370,424 6 1,447,789 1 8,163,952 3 (648,488) - 61,119,543 26 $ 232,851,273 100		Amount % 21,453,196 9 292,383 - 11,642,202 5 32,078,566 13 78,955,538 33 1,521,513 1 6,188,727 2 5,723 - 300,000 - 11,181,153 5 163,619,001 68 10,746,000 5 3,951 - 478,194 - 4,741,255 2 15,969,400 7 179,588,401 75 35,874,751 15 2,899,927 1 12,747,957 5 2,714,597 1 6,764,615 3 (1,447,789) - 59,554,058 25 239,142,459 100

The accompanying notes are an integral part of the financial statements.

〜 4 〜

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF COMPREHENSIVE INCOME

For the Years Ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

For they	ears ende	d December 31,
2023	% 100 96 4 - - 4 - - 2 - 2 2 - - - - - - 2 - 2 - - - - - - - - - - 2 1.71 1.70	2022 Amount 452,365,599 434,629,894 17,735,705 22,319 17,394 17,730,780 2,144,210 1,887,769 7,176,225 (10,318) 11,197,886 6,532,894 176,060 63,894 1,959,579 (1,609,256) (114,293) 475,984 7,008,878 880,092 6,128,786 59,282 (802,122) (412,858) 11,856 (1,167,554) 286,241 2,244,011 - 2,530,252 1,362,698 7,491,484
Amount $ 442,686,294 424,950,931 17,735,363 39,349 22,319 17,718,333 1,828,057 2,199,905 7,093,721 10,597 11,132,280 6,586,053 311,716 134,853 (756) (2,345,589) 2,016,192 116,416 6,702,469 571,737 6,130,732 (422) 1,635,076 (361,182) (84) 1,273,556 (100,879) (367,899) - (468,778) 804,778 $ 6,935,510 $ $			% 100 96
			4 - -
			4
			- - 2 -
			2
			2
			- - - - -
			-
			2 -
			2
			- - - -
			-
			- - -
			-
			-
			2
			1.71
			1.70

The accompanying notes are an integral part of the financial statements.

〜 5 〜

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CHANGES IN EQUITY

For the Years Ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

	Retained Earnings		Other Equity Exchange Differences on Translation Unrealized gains (losses) from financial assets measured at fair value of Foreign Financial Statements through other comprehensive income (3,036,968) 322,370 - - 2,530,252 (1,263,443) 2,530,252 (1,263,443) - - - - - - - - (506,716) (941,073) - - (468,778) 1,264,417 (468,778) 1,264,417 - - - - - - - - - 3,471 - 191 (975,494) 327,006
			Exchange Differences on Translation of Foreign Financial Statements (3,036,968) - 2,530,252 2,530,252 - - - - (506,716) - (468,778) (468,778) - - - - - - (975,494)
Legal Reserve 12,093,033 - - - 654,924 - - - 12,747,957 - - - 622,467 - - - - - 13,370,424	Special reserve 1,901,925 - - - - 812,672 - - 2,714,597 - - - - (1,266,808) - - - - 1,447,789	Unappropriated Retained Earnings
		7,030,001 6,128,786 95,889 6,224,675 (654,924) (812,672) (5,022,465) - 6,764,615 6,130,732 9,139 6,139,871 (622,467) 1,266,808 (5,381,213) - (3,471) (191) 8,163,952

The accompanying notes are an integral part of the financial statements.

〜 6 〜

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CASH FLOWS

For the Years Ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

Cash flows from operating activities: Profit before tax Adjustments: Adjustments to reconcile profit Depreciation expense Amortization expense Expected credit loss (reversal gain) Interest expense Interest income Dividend income Share of (profit) loss of subsidiaries, associates and joint ventures accounted for using equity method Gain on disposal of property, plant and equipment Unrealized foreign exchange loss Other adjustments Total adjustments to reconcile profit Changes in operating assets and liabilities: Changes in operating assets: Decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value (Increase) decrease in accounts receivable Decrease (increase) in other receivable Increase in inventories Increase in other current assets Total changes in operating assets Changes in operating liabilities: (Decrease) increase in financial liabilities held for trading Increase in contract liabilities Decrease in accounts payable (Decrease) increase in other payables Increase in other current liabilities Decrease in net defined benefit liabilities Total changes in operating liabilities Total changes in operating assets and liabilities Total adjustments Cash (outflow) inflow generated from operations Interest received Dividends received Interest paid Income taxes paid Net cash flows (outflow) from operating activities	2023 $ 6,702,469 659,924 755,414 10,597 2,345,589 (311,716) (102,406) (2,016,192) (96) 655,324 (213) 1,996,225 199,735 (16,144,556) 19,909,449 (8,696,128) (644,358) (5,375,858) (257,465) 1,049,419 (4,546,173) (359,632) 262,628 (54,130) (3,905,353) (9,281,211) (7,284,986) (582,517) 303,426 102,406 (2,222,167) (978,581) (3,377,433)	2022 7,008,878 637,720 418,421 (10,318) 1,609,256 (176,060) (32,504) 114,293 (2,779) 309,392 31 2,867,452 (158,733) 22,591,072 (10,013,756) (468,806) (193,977) 11,755,800 180,250 4,949,840 (4,382,524) 407,269 2,600,268 (52,443) 3,702,660 15,458,460 18,325,912 25,334,790 173,590 176,447 (1,313,524) (548,076) 23,823,227

The accompanying notes are an integral part of the financial statements.

〜 7 〜

(English Translation of Parent Company Only Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CASH FLOWS (CONT'D)

For the Years Ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

Cash flows used in investing activities:
Acquisition of financial assets at fair value through other comprehensive income
Proceeds from disposal of financial assets at fair value through other comprehensive income
Proceeds from disposal of financial assets at fair value through profit or loss
Acquisition of investments accounted for using equity method
Acquisition of property, plant and equipment
Proceeds from disposal of property, plant and equipment
Acquisition of intangible assets
Increase in other financial assets
Increase in other non-current assets
Net cash flows used in investing activities
Cash flows used in financing activities:
Increase (decrease) in short-term borrowings
Proceeds from long-term borrowings
Repayments of long-term borrowings
Increase (decrease) in other non-current liabilities
Cash dividends paid
Payment of lease liabilities
Net cash flows (used in) from financing activities
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period

The accompanying notes are an integral part of the financial statements.

〜 7-1 〜

(English Translation of Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(1) Company History

Inventec Corporation (the “Company”) was organized in 1975. The Company engages primarily in the developing, manufacturing, processing and trading of computers and related products. The Company’s registered office address is located at No.66 Hougang Street, Shilin District, Taipei City, Taiwan, R.O.C. The shares of the Company became officially listed and traded on the Taiwan Stock Exchange in November 1996.

(2) Financial Statements Authorization Date and Authorization Process

The financial statements were authorized for issuance by the Board of Directors on March 12, 2024.

(3) New Standards, Amendments and Interpretations Adopted:

(a) The impact of the International Financial Reporting Standards (“IFRSs”) endorsed by the Financial Supervisory Commission, R.O.C. which have already been adopted.

The Company has initially adopted the following new amendments, which do not have a significant impact on its financial statements, from January 1, 2023:

●Amendments to IAS 1 “Disclosure of Accounting Policies”
●Amendments to IAS 8 “Definition of Accounting Estimates”
●Amendments to IAS 12 “ Deferred Tax related to Assets and Liabilities arising from a Single Transaction”

The Company has initially adopted the new amendment, which do not have a significant impact on its financial statements, from May 23, 2023:

●Amendments to IAS 12 “International Tax Reform—Pillar Two Model Rules”
(b) The impact of IFRS issued by the FSC but not yet effective

The Company assesses that the adoption of the following new amendments, effective for annual period beginning on January 1, 2024, would not have a significant impact on its financial statements:

●Amendments to IAS 1 “Classification of Liabilities as Current or Non-current”
●Amendments to IAS 1 “Non-current Liabilities with Covenants”
●Amendments to IAS 7 and IFRS 7 “Supplier Finance Arrangements”
●Amendments to IFRS 16 “Lease Liability in a Sale and Leaseback”

〜 8 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company does not expect the following new and amended standards, which have yet to be endorsed by the FSC, to have a significant impact on its financial statements:

●Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture”
●IFRS 17 “ Insurance Contracts” and amendments to IFRS 17 “ Insurance Contracts”
●Amendments to IFRS 17 “Initial Application of IFRS 17 and IFRS 9 – Comparative Information”
●Amendments to IAS21 “Lack of Exchangeability”

(4) Summary of material policies

The accompanying parent company only financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of, the English and Chinese language parent company only financial statements, the Chinese version shall prevail.

The material accounting policies presented in the financial statements are summarized below. Except for the explanation of Note (3), the following accounting policies were applied consistently throughout the periods presented in the financial statements.

(a) Statement of compliance

These annual financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

(b) Basis of preparation
1.Basis of measurement

Except for the following significant accounts, the financial statements have been prepared on a historical cost basis:

1) Financial instruments at fair value through profit or loss are measured at fair value;
2) Financial assets at fair value through other comprehensive income are measured at fair value;
3) The defined benefit liabilities (assets) are measured at fair value of the plan assets less the present value of the defined benefit obligation, limited as explained in Note (4)(p).
2.Functional and presentation currency

The functional currency of the Company is determined based on the primary economic environment in which the entity operates. The financial statements are presented in New Taiwan Dollar, which is the Company’s functional currency. All financial information presented in New Taiwan Dollar has been rounded to the nearest thousand.

〜 9 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(c) Foreign currencies
1.Foreign currency transaction

Transactions in foreign currencies are translated into the respective functional currencies of Company entities at the exchange rates at the dates of the transactions. At the end of each subsequent reporting period, monetary items denominated in foreign currencies are translated into the functional currencies using the exchange rate at that date. Non-monetary items denominated in foreign currencies that are measured at fair value are translated into the functional currencies using the exchange rate at the date that the fair value was determined. Non-monetan items denominated in foreign currencies that are measured based on historical cost are translated using the exchange rate at the date of the transaction.

Exchange differences are generally recognized in profit or loss, except for an investment in equity securities designed as at fair value through other comprehensive income, which is recognized in other comprehensive income.

2.Foreign operations

The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into the presentation currency at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into the presentation currency at the average exchange rate. Exchange differences are recognized in other comprehensive income.

When the settlement of a monetary receivable from or payable to a foreign operation is neither planned nor likely to occur in the foreseeable future, exchange differences arising from such a monetary item that are considered to form part of the net investment in the foreign operation are recognized in other comprehensive income.

(d) Classification of current and non-current assets and liabilities

An asset is classified as current under one of the following criteria, and all other assets are classified as non-current.

It is expected to be realized, or intended to be sold or consumed, in the normal operating cycle;
It is held primarily for the purpose of trading;
It is expected to be realized within twelve months after the reporting period; or
The asset is cash or a cash equivalent (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

A liability is classified as current under one of the following criteria, and all other liabilities are classified as non-current.

〜 10 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

An entity shall classify a liability as current when:

It is expected to be settled in the normal operating cycle;
It is held primarily for the purpose of trading;
It is due to be settled within twelve months after the reporting period; or
The Company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by issuing equity instruments do not affect its classification.
(e) Cash and cash equivalents

Cash comprises cash on hand and demand deposits. Cash equivalents are short-term highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Time deposits which meet the above definition and are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes should be recognized as cash equivalents.

(f) Financial instruments

Trade receivables are initially recognized when they are originated. All other financial assets and financial liabilities are initially recognized when the Company becomes a party to the contractual provisions of the instrument. A financial asset or financial liability is initially measured at fair value plus, for an item not at fair value through profit or loss (FVTPL), transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price.

1.Financial assets

All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis.

On initial recognition, a financial asset is classified as measured at: amortized cost; FVOCI – equity investment; or FVTPL. Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets, in which case all affected financial assets are reclassified on the first day of next reporting period following the change in the business model.

1) Financial assets measured at amortized cost

A financial asset is measured at amortized cost if it meets both of the following conditions and is not designated as at FVTPL:

‧it is held within a business model whose objective is to hold assets to collect contractual cash flows; and
‧ its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount outstanding.

〜 11 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

These assets are subsequently measured at amortized cost, which is the amount at which the financial asset is measured at initial recognition, plus/minus, the cumulative amortization using the effective interest method, adjusted for any loss allowance. Interest income, foreign exchange gains and losses, as well as impairment, are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss.

2) Fair value through other comprehensive income (FVOCI)

Some trade receivables deriving from the collection of contractual cash flows and sales made by the Company are measured at FVOCI, and recognized as ‘trade receivables’ line item.

On initial recognition of an equity investment that is not held for trading, the Company may irrevocably elect to present subsequent changes in the investment’ s fair value in other comprehensive income. This election is made on an instrument-by-instrument basis.

Equity investments at FVOCI are subsequently measured at fair value. Dividends are recognized as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognized in other comprehensive income and are never reclassified to profit or loss.

Dividend income is recognized in profit or loss on the date on which the Company’s right to receive payment is established.

3) Fair value through profit or loss (FVTPL)

All financial assets not classified as amortized cost or FVOCI described as above (e.g. financial assets held for trading and those that are managed and whose performance is evaluated on a fair value basis) are measured at FVTPL, including derivative financial assets. On initial recognition, the Company may irrevocably designate a financial asset, which meets the requirements to be measured at amortized cost or at FVOCI, as at FVTPL if doing so eliminates or significantly reduces an accounting mismatch that would otherwise arise.

These assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are recognized in profit or loss.

4) Impairment of financial assets

The Company recognizes loss allowances for expected credit losses (ECL) on financial assets measured at amortized cost (including cash and cash equivalents, trade receivables and notes receivable, other receivables, guarantee deposit paid and other financial assets).

The Company measures loss allowances at an amount equal to lifetime ECL, except for the following which are measured as 12-month ECL:

‧debt securities that are determined to have low credit risk at the reporting date; and
‧other debt securities and bank balances for which credit risk (i.e. the risk of default occurring over the expected life of the financial instrument) has not increased significantly since initial recognition.

〜 12 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Loss allowance for trade receivables are always measured at an amount equal to lifetime ECL.

When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Company considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Company’s historical experience and informed credit assessment as well as forward-looking information.

The Company assumes that the credit risk on a financial asset has increased significantly if it is more than 90 days past due.

The Company considers a financial asset to be in default when the financial asset is more than year past due or the debtor is unlikely to pay its credit obligations to the Company in full.

Lifetime ECL are the ECL that result from all possible default events over the expected life of a financial instrument.

12-month ECL are the portion of ECL that result from default events that are possible within the 12 months after the reporting date (or a shorter period if the expected life of the instrument is less than 12 months).

The maximum period considered when estimating ECL is the maximum contractual period over which the Company is exposed to credit risk.

ECL are a probability-weighted estimate of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e the difference between the cash flows due to the Company in accordance with the contract and the cash flows that the Company expects to receive). ECL are discounted at the effective interest rate of the financial asset.

At each reporting date, the Company assesses whether financial assets carried at amortized cost are credit-impaired. A financial asset is ‘credit-impaired’ when one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence that a financial asset is credit-impaired includes the following observable data:

‧significant financial difficulty of the borrower or issuer;

‧a breach of contract such as a default or being more than 1 year past due;
‧ the lender of the borrower, for economic or contractual reasons relating to the borrower's financial difficulty, having granted to the borrower a concession that the lender would not otherwise consider;
‧it is probable that the borrower will enter bankruptcy or other financial reorganization; or
‧the disappearance of an active market for a security because of financial difficulties.

Loss allowances for financial assets measured at amortized cost are deducted from the gross carrying amount of the assets.

〜 13 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The gross carrying amount of a financial asset is written off when the Company has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. For corporate customers, the Company individually makes an assessment with respect to the timing and amount of write-off based on whether there is a reasonable expectation of recovery. The Company expects no significant recovery from the amount written off. However, financial assets that are written off could still be subject to enforcement activities in order to comply with the Company’s procedures for recovery of amounts due.

5) Derecognition of financial assets

The Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset.

The Company enters into transactions whereby it transfers assets recognized in its statement of balance sheet, but retains either all or substantially all of the risks and rewards of the transferred assets. In these cases, the transferred assets are not derecognized.

2.Financial liabilities and equity instruments
1) Classification of debt or equity

Debt and equity instruments issued by the Company are classified as financial liabilities or equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.

2) Equity instrument

An equity instrument is any contract that evidences residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued are recognized as the amount of consideration received, less the direct cost of issuing.

3) Financial liabilities

Financial liabilities are classified as measured at amortized cost or FVTPL. A financial liability is classified as at FVTPL if it is classified as held-for-trading, it is a derivative or it is designated as such on initial recognition. Financial liabilities at FVTPL are measured at fair value and net gains and losses, including any interest expense, are recognized in profit or loss.

Other financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss.

〜 14 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

4) Derecognition of financial liabilities

The Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.

On derecognition of a financial liability, the difference between the carrying amount of a financial liability extinguished and the consideration paid (including any non-cash assets transferred or liabilities assumed) is recognized in profit or loss.

5) Offsetting of financial assets and liabilities

Financial assets and financial liabilities are offset and the net amount presented in the statement of balance sheet when, and only when, the Company currently has a legally enforceable right to set off the amounts and it intends either to settle them on a net basis or to realize the asset and settle the liability simultaneously.

3.Derivative financial instruments and hedge accounting

The Company holds derivative financial instruments to hedge its foreign currency and interest rate exposures. Embedded derivatives are separated from the host contract and accounted for separately if the host contract is not a financial asset and certain criteria are met.

Derivatives are initially measured at fair value. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are generally recognized in profit or loss.

(g) Inventories

Inventories are measured at the lower of cost and net realizable value. The cost of inventories is based on the weighted average method, and includes expenditure incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of production overheads based on normal operating capacity.

Net realizable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and selling expenses.

(h) Investment in associates

Associates are those entities in which the Company has significant influence, but not control or jointly control, over the financial and operating policies.

Investments in associates are accounted for using the equity method and are recognized initially at cost. The cost of the investment includes transaction costs. The carrying amount of the investment in associates includes goodwill arising from the acquisition less any accumulated impairment losses.

〜 15 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The financial statements include the Company’s share of the profit or loss and other comprehensive income of those associates, after adjustments to align the accounting policies with those of the Company, from the date on which significant influence commences until the date on which significant influence ceases. The Company recognizes any changes of its proportionate share in the investee within capital surplus, when an associate’s equity changes due to reasons other than profit and loss or comprehensive income, which did not result in changes in actual proportionate shave.

Gains and losses resulting from transactions between the Company and an associate are recognized only to the extent of unrelated Company’s interests in the associate.

When the Company’s share of losses of an associate equals or exceeds its interest in associates, it discontinues recognizing its share of further losses. After the recognized interest is reduced to zero, additional losses are provided for, and a liability is recognized, only to the extend that the Company has incurred legal or constructive obligations or made payments on behalf of the associate.

When the Company subscribes to additional shares in an associate at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment will differ from the amount of the Company’ s proportionate interest in the net assets of the associate. The Company records such a difference as an adjustment to investments, with the corresponding amount charged or credited to capital surplus. The aforesaid adjustment should first be adjusted under additional paid-in capital. If the additional paid-in capital resulting from changes in ownership interest is not sufficient, the remaining difference is debited to retained earnings. If the Company’ s ownership interest is reduced due to the additional subscription to the shares of associate by other investors, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate will be reclassified to profit or loss on the same basis as would be required if the associate had directly disposed of the related assets or liabilities.

(i) Investment in subsidiaries

The subsidiaries in which the Company holds controlling interest are accounted for under equity method in the parent company only financial statements. Under equity method, the net income, other comprehensive income and equity in the parent company only financial statement are the same as those attributable to the owners of parent in the consolidated financial statements.

The changes in ownership of the subsidiaries are recognized as equity transaction.

(j) Property, plant, and equipment
1.Recognition and measurement

Items of property, plant and equipment are measured at cost, which includes capitalized borrowing costs, less accumulated depreciation and any accumulated impairment losses.

If significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment.

Any gain or loss on disposal of an item of property, plant and equipment is recognized in profit or loss.

〜 16 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Subsequent expenditure

Subsequent expenditure is capitalized only if it is probable that the future economic benefits associated with the expenditure will flow to the Company.

3.Depreciation

Depreciation is calculated on the cost of an asset less its residual value and is recognized in profit or loss on a straight-line basis over the estimated useful lives of each component of an item of property, plant and equipment.

Land is not depreciated.

The estimated useful lives of property, plant and equipment for current and comparative periods are as follows:

are as follows:
Buildings	10 ~ 50 years
Machinery	2 ~ 11 years
Transportation equipment	3 ~ 6 years
Furniture and office facilities	2 ~ 14 years
Power equipment	2 ~ 16 years
Renovation and leasehold improvements	2 ~ 20 years
Miscellaneous equipment	2 ~ 16 years
Leasehold improvements	10 years

Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.

(k) Leases

At inception of a contract, the Company assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.

(i) As a lessee

The Company recognizes a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received.

〜 17 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.

The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be reliably determined, the Company’s incremental borrowing rate. Generally, the Company uses its incremental borrowing rate as the discount rate.

Lease payments included in the measurement of the lease liability comprise the following:

1) fixed payments, including in-substance fixed payments;
2) variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;
3) amounts expected to be payable under a residual value guarantee; and
4) payments for purchase or termination options that are reasonably certain to be exercised.

The lease liability is measured at amortized cost using the effective interest method. It is remeasured when:

1) there is a change in future lease payments arising from the change in an index or rate; or
2) there is a change in the Company’s estimate of the amount expected to be payable under a residual value guarantee; or
3) there is a change in the lease term resulting from a change of its assessment on whether it will exercise an option to purchase the underlying asset; or
4) there is a change of its assessment on whether it will exercise an extension or termination option; or
5) there are any lease modifications

When the lease liability is remeasured, other than lease modifications, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or in profit and loss if the carrying amount of the right-of-use asset has been reduced to zero.

When the lease liability is remeasured to reflect the partial or full termination of the lease for lease modifications that decrease the scope of the lease, the Company accounts for the remeasurement of the lease liability by decreasing the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease, and recognize in profit or loss any gain or loss relating to the partial or full termination of the lease.

The Company presents right-of-use assets that do not meet the definition of investment and lease liabilities as a separate line item respectively in the statement of financial position.

〜 18 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company has elected not to recognize right-of-use assets and lease liabilities for shortterm leases of machinery that have a lease term of 12 months or less and leases of low-value assets, including other equipment. The Company recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

(ii) As a lessor

When the Company acts as a lessor, it determines at lease commencement whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers to the lessee substantially all of the risks and rewards of ownership incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then the lease is an operating lease. As part of this assessment, the Company considers certain indicators such as whether the lease is for the major part of the economic life of the asset.

(l) Intangible assets

1.Recognition and measurement

Expenditure on research activities is recognized in profit or loss as incurred.

Development expenditure is capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Company intends to, and has sufficient resources to, complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost, less accumulated amortization and any accumulated impairment losses.

Other intangible assets, that are acquired by the Company and have finite useful lives are measured at cost less accumulated amortization and any accumulated impairment losses.

2.Subsequent expenditure

Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure, including expenditure on internally generated goodwill and brands, is recognized in profit or loss as incurred.

3.Amortization

Amortization is calculated over the cost of the asset, less its residual value, and is recognized in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill, from the date that they are available for use.

The estimated useful lives for current and comparative periods are as follows:

Computer software cost 1year~ 6 years

Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.

〜 19 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(m) Impairment of non-financial assets

At each reporting date, the Company reviews the carrying amounts of its non-financial assets (other than inventories and deferred tax assets) to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated.

For impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or CGUs. Goodwill arising from a business combination is allocated to CGUs or groups of CGUs that are expected to benefit from the synergies of the combination.

The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or CGU.

An impairment loss is recognized if the carrying amount of an asset or CGU exceeds its recoverable amount.

Impairment losses are recognized in profit or loss. They are allocated first to reduce the carrying amount of any goodwill allocated to the CGU, and then to reduce the carrying amounts of the other assets in the CGU on a pro rata basis.

An impairment loss in respect of goodwill is not reversed. For other assets, an impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized.

(n) Provisions

A provision is recognized if, as a result of a past event, the Company has a present obligation that can be estimated reliably, and it is probably that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects the current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognized as finance cost.

A provision for warranties is recognized when the underlying products or services are sold, based on historical warranty data and a weighting of all possible outcomes against their associated probabilities.

〜 20 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(o) Revenue
1.Revenue from contracts with customers

Revenue is measured based on the consideration to which the Company expects to be entitled in exchange for transferring goods or services to a customer. The Company recognizes revenue when it satisfies a performance obligation by transferring control of a good or a service to a customer. The accounting policies for the Company’s main types of revenue are explained below.

1) Sale of goods

The Company recognizes revenue when control of the products has transferred, being when the products are delivered to the customer, the customer has full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customer, and either the customer has accepted the products in accordance with the sales contract, the acceptance provisions have lapsed, or the Company has objective evidence that all criteria for acceptance have been satisfied.

A receivable is recognized when the goods are delivered as this is the point in time that the Company has a right to an amount of consideration that is unconditional.

2) Services

The Company recognizes revenue when the performance obligation is completed.

3) Financing components

The Company does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the Company does not adjust any of the transaction prices for the time value of money.

(p) Employee benefits
1.Defined contribution plans

Obligations for contributions to defined contribution plans are expensed as the related service is provided.

2.Defined benefit plans

The Company’s net obligation in respect of defined benefit plans is calculated separately for each the plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets.

〜 21 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The calculation of defined benefit obligations is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a potential asset for the Company, the recognized asset is limited to the present value of economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan. To calculate the present value of economic benefits, consideration is given to any applicable minimum funding requirements.

Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognized immediately in other comprehensive income, and accumulated in retained earnings within equity. The Company determines the net interest expense (income) on the net defined benefit liability (asset) for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the then-net defined benefit liability (asset). Net interest expense and other expenses related to defined benefit plans are recognized in profit or loss.

When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognized immediately in profit or loss. The Company recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs.

3.Termination benefits

Termination benefits are expensed at the earlier of when the Company can no longer withdraw the offer of those benefits and when the Company recognizes costs for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date, then they are discounted.

4.Short-term employee benefits

Short-term employee benefits are expensed as the related service is provided. A liability is recognized for the amount expected to be paid if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably.

(q) Income taxes

Income taxes comprise current taxes and deferred taxes. Except for expenses related to business combinations or recognized directly in equity or other comprehensive income, all current and deferred taxes are recognized in profit or loss.

Current taxes comprise the expected tax payables or receivables on the taxable profits (losses) for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax payables or receivables are the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date.

〜 22 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Deferred taxes arise due to temporary differences between the carrying amounts of assets and liabilities at the reporting date and their respective tax bases. Deferred taxes are recognized except for the following:

1.temporary differences on the initial recognition of assets and liabilities in a transaction that is not a business combination and at the time of the transaction (i) affects neither accounting nor taxable profits (losses) and (ii) does not give rise to equal taxable and deductible temporary differences;
2.temporary differences related to investments in subsidiaries, associates and joint arrangements to the extent that the Company is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future; and
3.taxable temporary differences arising on the initial recognition of goodwill.

Deferred tax assets are recognized for the carry forward of unused tax losses, unused tax credits, and deductible temporary differences to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date, and are reduced to the extent that it is no longer probable that the related tax benefits will be realized; such reductions are reversed when the probability of future taxable profits improves.

Deferred taxes are measured at tax rates that are expected to be applied to temporary differences when they reserve, using tax rates enacted or substantively enacted at the reporting date.

Deferred tax assets and liabilities are offset if the following criteria are met:

1.the Company has a legally enforceable right to set off current tax assets against current tax liabilities; and
2.the deferred tax assets and the deferred tax liabilities relate to income taxes levied by the same taxation authority on either:
1) the same taxable entity; or
2) different taxable entities which intend to settle current tax assets and liabilities on a net basis, or to realize the assets and liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.
(r) Earnings per share

The Company disclose the Company’s basic and diluted earnings per share attributable to ordinary equity holders of the Company. The calculation of basic earnings per share is based on the profit attributable to the ordinary shareholders of the Company divided by the weighted-average number of ordinary shares outstanding. The calculation of diluted earnings per share is based on the profit attributable to ordinary shareholders of the Company, divided by the weighted-average number of ordinary shares outstanding after adjustment for the effects of all dilutive potential ordinary shares, such as convertible bonds and employee compensation.

(s) Operating segments

Please refer to the consolidated financial report of Inventec Corporation for the years ended December 31, 2023 and 2022 for operating segments information.

〜 23 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(5) Significant Accounting Assumptions and Judgements, and Major Sources of Estimation Uncertainty

The preparation of the financial statements in conformity with the Regulations Governing the Preparation of Financial Reports by Securities Issuers requires management to make judgments, estimates, and assumptions that affect the application of the accounting policies and the reported amount of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

The management continues to monitor the accounting estimates and assumptions. The management recognizes any changes in accounting estimates during the period and the impact of those changes in accounting estimates in the next period.

The Company does not have any accounting policies which involve significant judgment which have significant influence to the annual financial statements.

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year is as follows.

(a) Valuation of inventories

As inventories are stated at the lower of cost or net realizable value, the Company estimates the net realizable value of inventories for obsolescence and unmarketable items at the end of the reporting period and then writes down the cost of inventories to net realizable value. The net realizable value of the inventory is mainly determined based on assumptions as to future demand within a specific time horizon. Due to the rapid industrial transformation, there may be significant changes in the net realizable value of inventories. Refer to Note (6)(e) for further description of the valuation of inventories.

(6) Explanation to Significant Accounts

(a) Cash and cash equivalents

Cash on hand Demand deposits and checking accounts Time deposits Cash and cash equivalents in statement of cash flows	December 31, 2023 $ 704 4,170,271 1,000 $ 4,171,975	December 31, 2022
		738 17,193,469 740,000
		17,934,207

Refer to Note (6)(u) for the currency risk of the financial assets of the Company.

〜 24 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(b) Financial assets and liabilities at fair value through profit or loss and financial assets at fair value through other comprehensive income
1.Financial assets and liabilities at fair value through profit or loss

Financial assets at fair value through profit or loss Derivative instruments not used for hedging Forward exchange contracts Foreign exchange swap Non-derivative financial assets Emerging stock Unquoted financial instruments Unsecured convertible bonds Total	December 31, 2023 $ 81,373 131,559 69,014 78,880 18,483 $ 379,309	December 31, 2022
		316,300 119,565 65,461 67,161 10,557
		579,044

Total

The liquidation of E-TON SOLAR TECH. CO., LTD. on November 24, 2022 resulted in the Company to receive the residual property amounting to $578,443.

Financial liabilities at fair value through profit or loss Held-for-trading financial liabilities Forward exchange contracts Foreign exchange swap Total	December 31, 2023 $ 34,655 263 $ 34,918	December 31, 2022
		30,966 261,417
		292,383

The Company uses derivative financial instruments to hedge the certain foreign exchange and interest rate risk the Company is exposed to, arising from its operating, financing and investing activities. The following derivative instruments, without the application of hedge accounting, were classified as mandatorily measured at fair value through profit or loss and held-for-trading financial liabilities on December 31, 2023 and 2022:

1) Financial assets:

Foreign exchange swap Forward Forward		December 31, 2023
	Contract Amount (in thousands) USD 210,000 USD 40,000 USD 20,000	Currency Maturity Period USD to TWD 2024.01.05~2024.01.18 USD to TWD 2024.01.12~2024.01.29 USD to THB 2024.03.12

〜 25 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Foreign exchange swap Forward		December 31, 2022 Currency Maturity Period USD to TWD 2023.01.05~2023.05.30 USD to TWD 2023.01.06~2023.06.16
	Contract Amount (in thousands) USD 190,000 USD 415,000

2) Financial liabilities:

Foreign exchange swap Forward Forward Foreign exchange swap Forward		December 31, 2023 Currency Maturity Period USD to TWD 2024.01.12 USD to TWD 2024.01.12 USD to CNY 2024.02.21 December 31, 2022 Currency Maturity Period USD to TWD 2023.01.06~2023.06.16 USD to TWD 2023.01.05~2023.05.30
	Contract Amount (in thousands) USD 10,000 USD 20,000 USD 47,000
	Contract Amount (in thousands) USD 355,000 USD 130,000

2.Financial assets at fair value through other comprehensive income

Equity investments at fair value through other comprehensive income Stocks of listed companies Stocks of unlisted companies Total	December 31, 2023 $ 707,694 4,129,024 $ 4,836,718	December 31, 2022
		614,445 2,556,636
		3,171,081

1) Equity investments at fair value through other comprehensive income

The Company designated the investments shown above as equity securities at fair value through other comprehensive income because these equity securities represent those investments that the Company intends to hold for long-term strategic purposes.

For strategic purposes, the Company has sold its equity investments at fair value through other comprehensive income of $30,188 in 2023, resulting in the Company to realize a loss of $3,471, which was recognized as other comprehensive income, then later on, reclassified to retained earnings.

2) For credit risk and market risk, please refer to Note (6)(u).
3) As of December 31, 2023 and 2022, the aforesaid financial assets were not pledged as collateral.

〜 26 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Accounts receivable - related parties Accounts receivable - non-related parties Less: Loss allowance	December 31, 2023 $ 25,425,794 66,523,123 (45,475) $ 91,903,442	December 31, 2022
		29,383,904 50,181,605 (34,878)
		79,530,631

The Company assessed that some accounts receivable were derived from the collection of contractual cash flows and sales. Therefore, those accounts receivable were measured at fair value through other comprehensive income. As of December 31, 2023 and 2022, the amount of accounts receivable measured at fair value through other comprehensive income was $6,455,185 and $1,328,208, respectively.

The Company applies the simplified approach to provide for its expected credit losses, i.e. the use of lifetime expected loss provision for all receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due, as well as incorporated forward looking information, including macroeconomic and relevant industry information. The loss allowance provision in Taiwan were determined as follows:

December 31, 2023	December 31, 2023
Gross carrying amount $ 88,419,446 3,529,379 92 $ 91,948,917	Weighted- average loss rate 0.00%~0.50% 0.04%~0.50% 0.04%~100%	Loss allowance provision
		43,725 1,750 -
		45,475

As of February 27, 2024, the amount received in subsequent period by the Company is $53,817,771.

December 31, 2022	December 31, 2022
Gross carrying amount $ 76,502,388 3,063,121 $ 79,565,509	Weighted- average loss rate 0.00%~0.50% 0.04%~0.50%	Loss allowance provision
		34,016 862
		34,878

〜 27 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The movements in the allowance for notes and accounts receivable were as follows:

Balance at January 1 Impairment losses recognized (reversed) Amounts written off Balance at December 31	For the years ended December 31,	For the years ended December 31,
	2023 $ 34,878 10,597 - $ 45,475	2022
		67,033 (5,567) (26,588)
		34,878

The allowance for impairment account is used to record expected credit losses. If the Company believes that it may not be able to collect the receivables. The accumulated impairment was used to offset the receivables when it is certain they are unrecoverable, after related legal actions were taken by the Company.

As of December 31, 2023 and 2022, none of the receivables above are pledged as collateral for loans and borrowings.

As of December 31, 2023 and 2022, the Company sold its accounts receivable without recourse as follows:

follows:
		December 31, 2023
Purchaser	Amount Derecognized Credit Unused Credit Advanced $ 16,362,250 USD 613,201 USD 532,799		Amount Recognized in Other Receivables -	Range of Interest Rate Significant Transferring Terms 6.38%~6.43% The accounts receivable factoring is without recourse but the seller still bears the risks except for eligible obligor’s insolvency.
Non-related parties

		December 31, 2022	December 31, 2022
Purchaser	Amount Derecognized Credit Unused Credit Advanced $ 20,338,289 USD 483,515 USD 662,485		Amount Recognized in Other Receivables -	Range of Interest Rate Significant Transferring Terms 4.99%~5.59% The accounts receivable factoring is without recourse but the seller still bears the risks except for eligible obligor’s insolvency.
Non-related parties

〜 28 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(d) Other receivables

Other accounts receivable`－`related parties Other accounts receivable`－`non-related parties Less: Loss allowance	December 31, 2023 $ 45,582,076 321,863 (37,065) $ 45,866,874	December 31, 2022
		66,877,754 250,823 (71,592)
		67,056,985

The movement in the allowance for impairment with respect to other receivables was as follows:

Balance at January 1 Impairment losses reversed Amounts written off Balance at December 31	For the years ended December 31, 2023 2022 $ 71,592 76,343 - (4,751) (34,527) - $ 37,065 71,592	For the years ended December 31, 2023 2022 $ 71,592 76,343 - (4,751) (34,527) - $ 37,065 71,592
	2023 $ 71,592 - (34,527) $ 37,065
		71,592

(e) Inventories

Raw materials and consumables Work in process Finished goods	December 31, 2023 $ 13,815,717 1,464,282 5,231,069 $ 20,511,068	December 31, 2022
		6,740,808 2,476,998 2,605,230
		11,823,036

For the years ended December 31, 2023 and 2022, the write-down of inventories amounted to $8,671 and $90,312, respectively. Write-down of inventory valuation is due to obsdecene or out of use, which causes the net realizable value of inventory to be lower than the cost and is recognized as operating costs. For the years ended December 31, 2023 and 2022, idle capacity loss amounted to $2,974 and $2,302, respectively.

As of December 31, 2023 and 2022, the aforesaid inventories were not pledged as collateral.

(f) Investments accounted for using equity method

The components of investments accounted for using equity method at the reporting date were as follows:

Subsidiaries Associates	December 31, 2023 $ 47,075,283 194,236 $ 47,269,519	December 31, 2022
		42,572,062 222,154
		42,794,216

〜 29 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The credit balance of investments accounted for using equity method at the reporting date (recognized as other non-current liabilities) were as follows:

(recognized as other non-current liabilities) were as follows:
Subsidiaries	December 31, 2023 $ 661,196	December 31, 2022
		661,071

1.Subsidiaries

Please refer to the consolidated financial statements for the year ended December 31, 2023.

2.Associates

The Company’ s financial information for investments in individually insignificant associates accounted for using equity method at the reporting date was as follows. These financial information are included in the financial statements.

Individually insignificant associates The Company’s share of (loss) profit of the associates Loss from continuing operations Other comprehensive (loss) income Total comprehensive loss	December 31, 2023 December 31, 2022 $ 194,236 221,154 For the years ended December 31, 2023 2022 $ (26,499) (32,607) (1,419) 3,030 $ (27,918) (29,577)
	2023 $ (26,499) (1,419) $ (27,918)

As of December 31, 2023 and 2022, the Company’s investments under equity method has not been pledged as collaterals.

3.Judgment on whether the invested company has substantial control

The Company holds 37.528% of the outstanding voting shares of Inventec Besta Co., Ltd. (Besta) and obtains only one seat among all seven board directors. Therefore, the Company does not have existing rights and the current ability to direct the investee's relevant activities, thus, the Company does not have control over Besta.

〜 30 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(g) Property, plant and equipment

The cost, depreciation, and impairment of the property, plant and equipment of the Company for the years ended December 31, 2023 and 2022 were as follows:

Land	Building and construction	Machinery and equipment	Transportation equipment	Office equipment	Other facilities	Others	Total
$ 7,811,588 - - -	5,267,711 - - -	1,164,369 196,559 (14,276) 33,586	17,656 - - -	2,263,835 140,013 (107,621) 11,843	1,523,405 78,124 (220) 4,547	4,070 48,213 - (4,070)	18,052,634 462,909 (122,117 45,906
$ 7,811,588	5,267,711	1,380,238	17,656	2,308,070	1,605,856	48,213	18,439,332
$ 7,641,024 170,564 - -	5,134,289 133,422 - -	1,089,220 80,987 (9,146) 3,308	23,676 6,010 (12,030) -	2,230,016 105,699 (77,832) 5,952	1,382,858 150,646 (20,739) 10,640	11,719 4,070 - (11,719)	17,512,802 651,398 (119,747 8,181
$ 7,811,588	5,267,711	1,164,369	17,656	2,263,835	1,523,405	4,070	18,052,634
$ - - -	1,194,718 122,705 -	679,084 235,906 (14,276)	11,216 1,743 -	2,075,860 140,275 (106,443)	983,234 149,287 (220)	- - -	4,944,112 649,916 (120,939
$ -	1,317,423	900,714	12,959	2,109,692	1,132,301	-	5,473,089
$ - - -	1,072,614 122,104 -	482,045 206,185 (9,146)	19,859 3,387 (12,030)	1,990,680 162,375 (77,195)	865,983 137,964 (20,713)	- - -	4,431,181 632,015 (119,084
$ -	1,194,718	679,084	11,216	2,075,860	983,234	-	4,944,112
$ 7,811,588	3,950,288	479,524	4,697	198,378	473,555	48,213	12,966,243
$ 7,811,588	4,072,993	485,285	6,440	187,975	540,171	4,070	13,108,522
$ 7,641,024	4,061,675	607,175	3,817	239,336	516,875	11,719	13,081,621

As of December 31, 2023 and 2022, the property, plant and equipment were pledged as collateral, please refer to Note (8).

〜 31 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(h) Right-of-use assets

The Company leases many assets including land and vehicles. Information about leases for which the Company as a lessee is presented below:

Cost: Balance at January 1, 2023 Additions Reductions Balance as of December 31, 2023 Balance at January 1, 2022 Additions Reductions Balance at December 31, 2022 Accumulated depreciation and impairment losses: Balance at January 1, 2023 Depreciation for the period Reductions Balance at December 31, 2023 Balance at January 1, 2022 Depreciation for the period Reductions Balance at December 31, 2022 Carrying amounts: Balance at December 31, 2023 Balance at December 31, 2022 Balance at January 1, 2022	Land $ 6,454 3,946 - $ 10,400 $ 6,508 - (54) $ 6,454 $ 5,132 1,400 - $ 6,532 $ 3,841 1,291 - $ 5,132 $ 3,868 $ 1,322 $ 2,667	Buildings - 44,581 - 44,581 - - - - - 3,715 - 3,715 - - - - 40,866 - -	Vehicles 13,911 3,680 (1,863) 15,728 13,598 7,038 (6,725) 13,911 5,602 4,893 (1,863) 8,632 7,913 4,414 (6,725) 5,602 7,096 8,309 5,685	Total 20,365 52,207 (1,863) 70,709 20,106 7,038 (6,779) 20,365 10,734 10,008 (1,863) 18,879 11,754 5,705 (6,725) 10,734 51,830 9,631 8,352

〜 32 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(i) Intangible assets

The costs of intangible assets and amortization of the Company for the years ended December 31, 2023 and 2022 were as follows:

Cost:
Balance at January 1, 2023
Additions
Disposals
Others
Balance at December 31, 2023
Balance at January 1, 2022
Additions
Other
Disposals
Balance at December 31, 2022
Amortization and impairment losses:
Balance at January 1, 2023
Amortization for the period
Disposals
Balance at December 31, 2023
Balance at January 1, 2022
Amortization for the period
Disposals
Balance at December 31, 2022
Carrying amounts:
Balance at December 31, 2023
Balance at December 31, 2022
Balance at January 1, 2022

Software cost
$ 1,142,161
260,017
(146,254)
6,067
$
1,261,991
$ 1,290,413
193,856
(346,600)
4,492
$
1,142,161
$ 980,041
258,468
(146,254)
$
1,092,255
$ 1,134,874
191,767
(346,600)
$
980,041
$
169,736
$
162,120
$
155,539

〜 33 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The amortization of intangible assets is respectively included in the statement of comprehensive income:

income:
Operating costs Operating expenses Total	For the years ended December 31,
	2023 $ 839 257,629 $ 258,468	2022
		984 190,783
		191,767

As of December 31, 2023 and 2022, none of the aforesaid intangible assets were pledged as collateral.

(j) Other current assets and other non-current assets

The other current assets-others and other non-current assets of the Company were as follows:

Refundable deposits Current asset recognized as right to recover products from customers Restricted assets Deferred tax assets Payments on behalf of others Others	December 31, 2023 $ 31,936 370,385 173,905 1,668,938 998,867 1,480,528 $ 4,724,559	December 31, 2022
		183,264 300,998 130,735 1,210,223 373,540 774,226
		2,972,986

The Company determines the substance of the transaction in terms of sales and production, as well as production of the same target, to complete its sales contract. The Company has the nature of an agent, and so the transaction is reflected as the net amount after the purchases and sales are written off. The unused inventory of purchases is listed as payments on behalf of others.

As of December 31, 2023 and 2022, other assets, which were pledged as collateral, were discussed further in Note (8).

〜 34 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(k) Long-term and short-term borrowings

The significant terms and conditions of long-term and short-term borrowings were as follows:

Unsecured bank loans Secured bank loans Total Current Non-current Total Unused credit line		December 31, 2023	December 31, 2023
	Interest Rate	Currency	Maturity Date Amount 2024.01.03~2028.07.07 $ 26,149,315 2024.01.08~2024.01.26 3,200,000 2031.02.26 2,150,000 $ 31,499,315 $ 28,506,903 2,992,412 $ 31,499,315 $ 40,504,137
	5.69%~6.66% 1.63%~1.85% 1.94%	USD TWD TWD

Unsecured bank loans Secured bank loans Total Current Non-current Total Unused credit line		December 31, 2022	December 31, 2022
	Interest Rate	Currency	Maturity Date Amount 2023.01.06~2025.10.14 $ 30,049,196 2031.02.26 2,450,000 $ 32,499,196 $ 21,753,196 10,746,000 $ 32,499,196 $ 36,947,603
	4.40%~5.81% 1.82%	USD TWD

1.Please refer to Note (8) for details of the related assets pledged as collateral.

2.Important borrowing restrictions

The Company entered into syndicated credit agreements with a number of financial institutions. Under these agreements, the Company shall adhere to certain financial provisions such as current ratios, leverage ratios, interest coverage ratios and tangible net worth in the consolidated annual and semi-annual financial report on the balance sheet date. Otherwise, the borrowings will be considered due and payable immediately. As of December 31, 2023 and 2022, the Company was in compliance with the above financial covenants.

〜 35 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(l) Lease liabilities

The carrying amounts of the Company’s lease liabilities were as follows:

Current Non-current	December 31, 2023 $ 27,935 $ 25,747	December 31, 2022
		5,723
		3,951

For the maturities analysis, please refer to Note (6)(u) of "Financial instruments".

The amounts recognized in profit or loss were as follows:

Interest on lease liabilities Expenses relating to short-term leases Expenses relating to leases of low-value, excluding short-term leases of low-value assets	For the years ended December 31,	For the years ended December 31,
	2023 $ 221 $ 4,822 $ 147	2022
		86
		2,760
		225

The amounts recognized in the statements of cash flows for the Company were as follows:

Total cash outflow for leases	For the years ended December 31,	For the years ended December 31,
	2023 $ 13,389	2022
		8,873

1. Real estate leases

The Company leases land for its office and plants. Some leases include an option to renew the lease for an additional period of the same duration after the end of the contract term.

Some leases of equipment contain extension or cancellation options exercisable by the Company. These leases are negotiated and monitored by local management, and accordingly, contain a wide range of different terms and conditions. The extension options held are exercisable only by the Company and not by the lessors. In which lessee is not reasonably certain to use an optional extended lease term, payments associated with the optional period are not included within lease liabilities.

2. Other leases

The Company leases vehicles, with lease terms of two to three years. In some cases, the Company has option to guarantees the residual value of the leased assets at the end of the contract term.

The Company also leases other equipment with contract terms of one to three years. These leases are short-term and or leases of low-value items. The Company has elected not to recognize rightof-use assets and lease liabilities for these leases.

〜 36 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(m) Operating Leases

A maturity analysis of lease payments, showing the undiscounted lease payments to be received after the reporting date are as follows:

Less than one year One to two years Two to three years Three to four years Four to five years More than five years Total undiscounted lease receivables	December 31, 2023 $ 18,921 2,734 1,828 998 403 5,585 $ 30,469	December 31, 2022
		4,493 1,801 1,417 1,417 591 -
		9,719

The rental revenues incurred by leasing land, offices and plants were $32,447 and $31,390 for the years ended December 31, 2023 and 2022, respectively.

(n) Employee benefits

1.Defined benefit plans

Reconciliation of defined benefit obligation at present value and plan asset at fair value are as follows:

follows:
Present value of the defined benefit obligations Fair value of plan assets Net defined benefit liabilities	December 31, 2023 $ 1,314,702 (890,216) $ 424,486	December 31, 2022
		1,318,757 (840,563)
		478,194

The Company makes defined benefit plan contributions to the pension fund account at Bank of Taiwan that provides pensions for employees upon retirement. The plans (covered by the Labor Standards Law) entitle a retired employee to receive an annual payment based on years of service and average salary for the six months prior to retirement.

1) Composition of plan assets

The Company allocates pension funds in accordance with the Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund, and such funds are managed by the Bureau of Labor Funds, Ministry of Labor. With regard to the utilization of the funds, minimum earnings in the annual distributions on the final financial statements shall be no less than the earnings attainable from the amounts accrued two-year time deposits with interest rates offered by local banks.

〜 37 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Company’s pension reserve account in Bank of Taiwan amounted to $890,216 at the end of December 31, 2023. For information on the utilization of the labor pension fund assets including the assets allocation and yield of the fund, please refer to the website of the Bureau of Labor Funds, Ministry of Labor.

2) Movements in present value of the defined benefit obligations

The movements in present value of defined benefit obligations for the Company for the years ended December 31, 2023 and 2022 were as follows:

Defined benefit obligation at January 1 Current service costs and interest cost Remeasurement on the net defined benefit liability `－`Experience adjustments arising on the actuarial gain or loss `－`Actuarial loss (gain) arising from changes in financial assumptions Benefits paid by the plan assets Defined benefit obligation at December 31	For the years ended December 31, 2023 2022 $ 1,318,757 1,356,731 27,481 18,079 (7,993) 17,717 14,357 (17,547) (37,900) (56,223) $ 1,314,702 1,318,757
	2023 $ 1,318,757 27,481 (7,993) 14,357 (37,900) $ 1,314,702

3) Movements of defined benefit plan assets

The movements in the present value of the defined benefit plan assets for the Company for the years ended December 31, 2023 and 2022 were as follows:

Fair value of plan assets at January 1 Interest income Remeasurement on the net defined benefit liability `－`Return on plan assets (excluding current interest) Contributions made Benefits paid by the plan assets Fair value of plan assets at December 31	For the years ended December 31, 2023 2022 $ 840,563 766,812 12,029 4,995 5,942 59,452 69,582 65,527 (37,900) (56,223) $ 890,216 840,563
	2023 $ 840,563 12,029 5,942 69,582 (37,900) $ 890,216

〜 38 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

4) Expenses recognized in profit or loss

The expenses recognized in profit or loss for the Company for the years ended December 31, 2023 and 2022 were as follows:

Current service costs Net interest of net liabilities for defined benefit obligations Operating cost Selling expenses Administration expenses Research and development expenses	For the years ended December 31,	For the years ended December 31,
	2023 $ 9,348 6,104 $ 15,452 $ 1,461 1,874 3,611 8,506 $ 15,452	2022
		9,599 3,485
		13,084
		1,253 1,613 3,094 7,124
		13,084

5) Actuarial assumptions

The following are the Company’s principal actuarial assumptions:

Discount rate Future salary increases rate	For the years ended December 31,
	2023 2022 1.250% 1.375% 2.250% 2.250%

The expected allocation payment made by the Company to the defined benefit plans for the one-year period after the reporting date was $72,182.

The weighted-average duration of the defined benefit obligation is 9.3 years.

6) Sensitivity analysis

If the actuarial assumptions had changed, the impact on the present value of the defined benefit obligation for 2023 and 2022 shall be as follows:

December 31, 2023 Discount rate	Influences of defined benefit obligations
	Increased 0.25% Decreased 0.25% $ (28,478) 29,438

〜 39 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2022 Discount rate	Influences of defined benefit obligations
	Increased 0.25% Decreased 0.25% (30,343) 31,410

Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown above. The method used in the sensitivity analysis is consistent with the calculation of pension liabilities in the balance sheets.

There is no change in the method and assumptions used in the preparation of sensitivity analysis for 2023 and 2022.

2.Defined contribution plans

In accordance with the provisions of the Labor Pension Act, the Company contribute an amount equal to 6% of the employee’s monthly wages to the Labor Pension personal account with the Bureau of the Labor Insurance.

The pension costs incurred from the contributions to the Bureau of Labor Insurance amounted to $270,321 and $236,032 for the years ended December 31, 2023 and 2022, respectively. Except for the accounts payable of $67,107 and $62,696 respectively, the Company have been contributed to the Bureau of Labor Insurance.

(o) Income taxes

1.The components of income tax expense for the years ended December 31, 2023 and 2022 were as follows:

Current tax expense Current period Others Deferred tax expense Origination and reversal of temporary differences Income tax expense from continuing operations	For the years ended December 31, 2023 2022 $ 535,536 942,652 - (17,317) 535,536 925,335 36,201 (45,243) $ 571,737 880,092
	2023 $ 535,536 - 535,536 36,201 $ 571,737

〜 40 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The amounts of income tax (expense) benefit recognized in other comprehensive income for the years ended December 31, 2023 and 2022 were as follows:

Items that will not be reclassified subsequently to profit or loss: Remeasurement from defined benefit plans	For the years ended December 31,	For the years ended December 31,
	2023 $ 84	2022
		(11,856)

Reconciliations between profit before tax and income tax expense for the years ended December 31, 2023 and 2022, were as follows:

Profit before tax Income tax using the statutory tax rate Permanent differences Tax incentives Changes in unrecognized temporary differences Others Income tax expense	For the years ended December 31,	For the years ended December 31,
	2023 $ 6,702,469 1,340,494 (139,041) (228,167) (401,549) - $ 571,737	2022
		7,008,878
		1,401,775 (147,960) (403,994) 47,588 (17,317)
		880,092

Others are mainly overestimate in the prior periods, which was the estimated difference between the approved amounts by the Tax Authority and the declared amounts.

2.Deferred tax assets and liabilities
1) Unrecognized deferred tax assets

Deferred tax assets that have not been recognized in respect of the following items:

Tax effect of deductible temporary differences	December 31, 2023 $ 672,127	December 31, 2022 1,073,676

2) Recognized deferred tax assets and liabilities

Changes in the amount of in deferred tax assets and liabilities for the years ended December 31, 2023 and 2022 were as follows:

Deferred Tax Liabilities: Balance at January 1, 2023 Recognized in profit or loss Balance at December 31, 2023	Gain (loss) on investment $ 4,038,732 494,832 $ 4,533,564	Other - -	Total
			4,038,732 494,832
			4,533,564

〜 41 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Balance at January 1, 2022 Recognized in profit or loss Balance at December 31, 2022 Deferred Tax Assets: Balance at January 1, 2023 Recognized in profit or loss Recognized in other comprehensive income Balance at December 31, 2023 Balance at January 1, 2022 Recognized in profit or loss Recognized in other comprehensive income Balance at December 31, 2022	Gain (loss) on investment Other $ 3,923,776 66,452 114,956 (66,452) $ 4,038,732 - Deferred Income Defined Benefit Plans Others $ 1,031,165 39,295 139,763 155,234 (10,826) 314,223 - 84 - $ 1,186,399 28,553 453,986 $ 859,826 61,640 206,866 171,339 (10,489) (67,103) - (11,856) - $ 1,031,165 39,295 139,763		Total
			3,990,228 48,504
			4,038,732
			Total
			1,210,223 458,631 84
			1,668,938
			1,128,332 93,747 (11,856)
			1,210,223

3.Assessment of tax

The Company’s income tax returns for the years through 2020 have been examined and approved by the Tax Authority.

(p) Capital and other equity

As of December 31, 2023 and 2022, the authorized capital of the Company both consisted of 3,650,000 thousand shares and both issued worth $36,500,000, with par value of $10 per share, and its outstanding capital both consisted of 3,587,475 thousand shares of stock. All issued shares were paid up upon issuance.

1.Capital surplus

The balances of the capital surplus were as follows:

December 31, 2023 Share capital $ 2,891,959 Other 19,156 $ 2,911,115	December 31, 2022
	2,891,959 7,968
	2,899,927

In accordance with the ROC company Act, realized capital reserves can only be reclassified as share capital or distributed as cash dividends after offsetting losses. The aforementioned capital reserves include share premiums and donation gains. In accordance with the securities offering and Issuance Guidelines, the amount of capital reserve to be reclassified under share capital shall not exceed 10 percent of the actual share capital amount.

〜 42 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Retained earnings

The Company’ s Articles of Incorporation require that after-tax earnings shall first be offset against any accumulated deficit, and 10% of the rest be set aside as legal reserve. The appropriation for legal reserve is discontinued when the balance of the legal reserve equals the total authorized capital. Special reserve may be appropriated for operations or to meet regulations. The remaining earnings, if any, may be appropriated for operations according to the proposal, and the distributed dividends may not be lower than 10% of the earnings. Surplus distribution based on issuance of new shares approved by the Board of Directors, should be resolved during the shareholder's meeting. In consideration of the Company's long-term operating plan, funding needs, and satisfying shareholder demand for cash flow, the Company distributes cash dividends of at least 10% of the aggregate of cash dividends and stock dividends if the distributions include cash dividend. In accordance with Article 240 of the ROC Company Act, the Company authorizes the distribution of dividends and bonuses or its legal reserve and capital reserve, according to Article 241 of the ROC Company Act, in whole or in part may be paid in cash after a resolution has been adopted by a majority vote at a meeting of the Board of Directors attended by two-thirds of the total number of directors; then such distribution shall be submitted to the shareholder's meeting.

1) Legal reserve

If the Company experienced profit for the year, the meeting of shareholders shall decide on the distribution of the statutory earnings reserve either by new shares or by cash, of up to 25 percent of the actual share capital.

2) Special reserve

In accordance with the Ruling issued by the Financial Supervisory Commission, for the contra account of other shareholders' equity incurred in the current year, a special reserve is appropriated from the current profit, plus, the amount of items other than the current profit included in the current undistributed earnings and prior period’s undistributed earnings. For the amount of contra accounts in other shareholders' equity accumulated in the prior period, a special reserve which was appropriated from the prior period’s undistributed earnings can no longer be allocated. When the debit balance of any of the contra account in other shareholders’ equity is reversed, the related special reserve can also be reversed. The subsequent reversals of the contra accounts in other shareholders' equity shall qualify for any additional distributions.

3) Earnings Distribution

On March 14, 2023, and on March 15, 2022, the Company's Board of Directors resolved the amount of cash dividends of the earnings distribution of 2022 and 2021. These earnings were appropriated for distribution as follows:

Dividends distributed to ordinary shareholders Cash	2022 Dividend per share ($) Amount $ 1.50 5,381,213	2022 Dividend per share ($) Amount $ 1.50 5,381,213	2021	2021
	Dividend per share ($)		Dividend per share ($) 1.40	Amount
	$ 1.50			5,022,465

〜 43 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The information on prior year's distribution of the Company's earnings were announced through the Market Observation Post System website.

On March 12, 2024, the Company's Board of Directors resolved to appropriate the 2023 earnings as follows:

earnings as follows:
		2023
	Dividend per
	share ($)		Amount
Dividends distributed to ordinary shareholders
Cash	$	1.50	5,381,213
3.Other equity (net of taxes)
			Unrealized gains
			(losses) from
			financial assets
	Exchange differences		measured at fair
		on translation of	value through other
		foreign financial	comprehensive
		statements	income
Balance at January 1, 2023	$	(506,716)		(941,073)
Exchange differences on foreign operations		(100,879)		-
Exchange differences on associates accounted for using equity method		(367,899)		-
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income		-		1,635,076
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income,
associates and joint ventures accounted for using equity method		-		(370,659)
Disposal of investments in equity instruments designated at fair value through other comprehensive income		-		3,471
Disposal of investments in equity instruments by subsidiaries designated at fair value through other
comprehensive income		-		191
Balance at December 31, 2023	$	(975,494)		327,006
Balance at January 1, 2022	$	(3,036,968)		322,370
Exchange differences on foreign operations		286,241		-
Exchange differences on associates accounted for using equity method		2,244,011		-
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income		-		(802,122)
Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income,
associates and joint ventures accounted for using equity method		-		(461,321)
Balance at December 31, 2022	$	(506,716)		(941,073)

〜 44 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(q) Earnings per share

The following are the calculation of basic earnings per share and diluted earnings per share:

Basic earnings per share: Profit attributable to ordinary shareholders Weighted average number of ordinary shares (thousand shares) Basic earnings per share (NT dollars) Diluted earnings per share: Profit attributable to ordinary shareholders (adjusted for the effects of all dilutive potential ordinary shares) Weighted average number of ordinary shares (thousand shares) Effect of dilutive potential common shares (thousand shares) Effect of employee share bonus Weighted average number of ordinary shares (adjusted for the effects of all dilutive potential ordinary shares) Diluted earnings per share (NT dollars) (r) Revenue from contracts with customers 1.Disaggregation of revenue Primary geographical markets Taiwan USA Japan Hong Kong, Macao and Mainland China Other countries	For the years ended December 31,	For the years ended December 31,
	2023 2022 $ 6,130,732 6,128,786 3,587,475 3,587,475 $ 1.71 1.71 $ 6,130,732 6,128,786 3,587,475 3,587,475 13,318 26,851 3,600,793 3,614,326 $ 1.70 1.70 For the years ended December 31,	2022
		6,128,786
		3,587,475
		1.71
		6,128,786
		3,587,475 26,851
		3,614,326
		1.70
	2023 $ 83,803,531 327,425,699 3,928,427 5,794,472 21,734,165 $ 442,686,294	2022
		46,955,703 370,084,543 3,693,134 9,219,173 22,413,046
		452,365,599

〜 45 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2023	For the years ended December 31,	For the years ended December 31,
	2023 $ 442,388,041 298,253 $ 442,686,294 December 31, 2022 11,642,202	2022
		452,095,616 269,983
		452,365,599
		January 1, 2022
$ 12,691,621		6,692,362

For details on accounts receivable and allowance for impairment, please refer to Note (6)(c).

The amount of revenue recognized for the year ended December 31, 2023 and 2022 were $3,760,059 and $2,289,025, respectively.

The contract liabilities primarily relate to deferred recognition of warranty revenue, for which revenue is recognized when the warranties are redeemed or when they expire.

(s) Remunerations of employees and directors

The Company's Articles of Incorporation require that earnings shall first be offset against any deficit. A minimum of 3% will be distributed as employee remuneration and a maximum of 3% will be allocated as directors' remuneration. If the employee remuneration is distributed in the form of stock or cash, the employees qualifying for such distribution shall include the employees of the subsidiaries of the Company who meet certain specific requirements. Such qualified employees and the distribution ratio shall be decided by the Board of Directors.

The remuneration of employees amounted to $501,595 and $516,364 and the remuneration of directors amounted to $65,425 and $68,342 for the years ended December 31, 2023 and 2022, respectively. These amounts are calculated using the Company's profit before tax for each period described above, and are determined using the earnings allocation method which stated under the Company's article. These remunerations were expensed under operating cost or expenses in 2023 and 2022. Related information would be available at the Market Observation Post System website.

There were no differences between the amounts to be distributed as remuneration to employees and directors in 2023 and 2022 and the amounts stated in the individual reports.

〜 46 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(t) Non-operating income and expenses

1.Interest income

The details of interest income for the years ended December 31, 2023 and 2022, were as follows:

Interest income from bank deposits	For the years ended December 31,	For the years ended December 31,
	2023 $ 311,716	2022
		176,060

2.Other income

The details of other income for the years ended December 31, 2023 and 2022, were as follows:

Rent income Dividend income	For the years ended December 31,	For the years ended December 31,
	2023 $ 32,447 102,406 $ 134,853	2022
		31,390 32,504
		63,894

3.Other gains and losses

The details of other gains and losses for the years ended December 31, 2023 and 2022, were as follows:

Foreign exchange (losses) gains Net gains (losses) on financial assets (liabilities) measured at fair value through profit or loss Other gains and losses	For the years ended December 31,	For the years ended December 31,
	2023 $ (17,404) (237,567) 254,215 $ (756)	2022
		1,500,512 374,119 84,948
		1,959,579

4.Finance costs

The details of finance expenses for the years ended December 31, 2023 and 2022, were as follows:

Interest expenses Bank borrowings Others	For the years ended December 31,	For the years ended December 31,
	2023 $ 1,415,482 930,107 $ 2,345,589	2022
		1,008,729 600,527
		1,609,256

〜 47 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(u) Financial instruments
1.Credit risks
1) Credit risks exposure

The carrying amounts of financial assets represented the maximum credit risk exposure of the Company.

2) Concentration of credit risk

Implicit credit risk of the Company is inherent in its cash and accounts receivable. The cash is deposited in different financial institutions. The Company manages the credit risk exposure with each of these financial institutions and believes that cash do not have a significant credit risk concentration.

The major customers of the Company are centralized in the high-tech computer industry. To minimize credit risk, the Company periodically evaluates the Company’s financial positions and the possibility of collecting trade receivables.

Besides, the Company monitors and reviews the recoverable amount of the trade receivables to ensure the uncollectible amount are recognized appropriately as impairment loss. Therefore, the executives evaluate the Company's credit risk to be limited.

As of December 31, 2023 and 2022, 81% and 84% of accounts receivable were attributable to two major customers. Thus, credit risk is significantly centralized.

2.Liquidity risks

The following are the contractual maturities of financial liabilities of the Company, including estimation of interest, but excluding the impact of netting arrangements:

December 31, 2023 Non-derivative financial liabilities Unsecured bank loans Secured bank loans Accounts payable Other payables Lease liabilities Derivative financial liabilities Forward exchange contracts not used for hedging: Outflow Inflow Foreign exchange swap contracts not used for hedging : Outflow Inflow	Carrying amounts $ 29,349,315 2,150,000 103,270,054 5,982,299 53,682 34,655 - 263 - $ 140,840,268	Contractual cash flows 29,552,167 2,301,198 103,270,054 5,982,299 54,516 (2,124,600) 2,089,945 (306,720) 306,457 141,125,316	Within 6 months 28,304,480 170,249 103,270,054 5,982,299 13,625 (2,124,600) 2,089,945 (306,720) 306,457 137,705,789	6 to 12 months 34,883 168,794 - - 14,964 - - - - 218,641	1 to 2 years 1,030,841 333,222 - - 23,866 - - - - 1,387,929	2 to 5 years 181,963 964,747 - - 2,061 - - - - 1,148,771	Over 5 years
							- 664,186 - - - - - - -
							664,186

〜 48 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2022 Non-derivative financial liabilities Unsecured bank loans Secured bank loans Accounts payable Other payables Lease liabilities Derivative financial liabilities Forward exchange contracts not used for hedging : Outflow Inflow Foreign exchange swap contracts not used for hedging: Outflow Inflow	Carrying amounts $ 30,049,196 2,450,000 111,034,104 6,188,727 9,674 30,966 - 261,417 - $ 150,024,084	Contractual cash flows 31,404,343 2,638,429 111,034,104 6,188,727 9,787 (3,976,530) 3,945,564 (10,565,140) 10,303,723 150,983,007	Within 6 months 21,736,670 176,667 111,034,104 6,188,727 2,347 (3,976,530) 3,945,564 (10,565,140) 10,303,723 138,846,132	6 to 12 months 239,205 170,305 - - 3,449 - - - - 412,959	1 to 2 years 471,946 336,527 - - 2,389 - - - - 810,862	2 to 5 years 8,956,522 976,911 - - 1,602 - - - - 9,935,035	Over 5 years
							- 978,019 - - - - - - -
							978,019

The Company does not expect the cash flows included in the maturity analysis to occur significantly earlier or at significantly different amounts.

3.Currency risks

1) Exposure to currency risks

The Company’ s significant exposure to foreign currency risk from its foreign currency denominated financial assets and liabilities were as follows:

Financial assets Monetary items USD Non-monetary items USD Financial Liabilities Monetary items USD		December 31, 2023
	Foreign currency (In thousand) $ 4,626,384 280,035 4,254,831	Exchange rate TWD USD`：`TWD 30.71 142,076,253 USD`：`TWD 30.71 8,599,864 USD`：`TWD 30.71 130,665,860

〜 49 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Financial assets Monetary items USD Non-monetary items USD Financial Liabilities Monetary items USD		December 31, 2022
	Foreign currency (In thousand) $ 5,324,936 173,135 4,644,759	Exchange rate TWD USD`：`TWD 30.70 163,475,535 USD`：`TWD 30.70 5,315,234 USD`：`TWD 30.70 142,594,101

2) Sensitivity analysis

The Company’s exposure to foreign currency risks arises from the translation of the foreign currency exchange gains and losses on cash and cash equivalents, accounts receivable, other receivables, loans and borrowings, accounts payable and other payables that are denominated in foreign currency. A 0.5% depreciation or appreciation of the functional currency against all the non-functional currency as of December 31, 2023 and 2022 would have increased or decreased the net profit after tax by $45,642 and $83,526, respectively. The analysis is performed on the same basis for both periods.

3) Gains or losses on foreign exchange

For the years ended December 31, 2023 and 2022, the foreign exchange (loss) gain, including realized and unrealized, amounted to $(17,404) and $1,500,512, respectively. As Company deals with diverse foreign currencies, therefore, the gains or losses on foreign exchange cannot be fully disclosed by its materiality.

4.Interest rate analysis

Please refer to the notes on liquidity risk management and interest rate exposure of the Company’s financial assets and liabilities.

The following sensitivity analysis is based on the exposure to interest rates risk on the reporting date. Regarding liabilities with variable interest rates, the analysis is based on the assumption that the amount of liabilities outstanding at the reporting date was outstanding throughout the year.

If the interest rate had increased or decreased by 0.25%, the Company’s profit will decrease or increase by $62,999 and$64,998 for the years ended December 31, 2023 and 2022, respectively, assuming all other variable factors remain constant. This is mainly due to the Company's variable rate in borrowings.

〜 50 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

5.Fair value of financial instruments
1) Fair value hierarchy

The Company uses the observable market data to evaluate its assets and liabilities. The different inputs of levels of fair value hierarchy in determination of fair value are as follows:

‧Level 1: quoted prices (unadjusted) in active markets for identified assets or liabilities.
‧Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).
‧ Level 3: inputs for the assets or liability that are not based on observable market data (unobservable inputs).

Financial assets and liabilities at fair value through profit or loss and financial assets at fair value through other comprehensive income is measured on a recurring basis. However, for financial instruments not measured at fair value whose carrying amount is estimated reasonably close to the fair value, and for equity investments that has no quoted prices in the active markets and lease liabilities information is not required:

	December 31, 2023	December 31, 2023	December 31, 2023
Book Value $ 212,932 166,377 379,309 707,694 6,455,185 4,129,024 11,291,903 4,171,975 131,315,131 1,076,618 136,563,724 $ 148,234,936		Fair Value
	Level 1 - 69,014 69,014 694,983 - - 694,983 - - - - 763,997	Level 2 212,932 - 212,932 12,711 - - 12,711 - - - - 225,643	Level 3 - 97,363 97,363 - - 4,129,024 4,129,024 - - - - 4,226,387	Total 212,932 166,377
				379,309
				707,694 - 4,129,024
				4,836,718
				- - -
				-
				5,216,027

〜 51 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2023	December 31, 2023	December 31, 2023
	Fair Value
Level 1 Level 2 Level 3 - 34,918 - - - - - - - - - - - - - - - - - 34,918 - December 31, 2022			Total 34,918
			- - - -
			-
			34,918

	Fair Value
Level 1 - 65,461 65,461 576,756 - - 576,756 - - - - 642,217	Level 2 435,865 - 435,865 37,689 - - 37,689 - - - - 473,554	Level 3 - 77,718 77,718 - - 2,556,636 2,556,636 - - - - 2,634,354	Total 435,865 143,179
			579,044
			614,445 - 2,556,636
			3,171,081
			- - -
			-
			3,750,125

〜 52 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2022	December 31, 2022	December 31, 2022
	Fair Value
Level 1 - - - - - - -	Level 2 292,383 - - - - - 292,383	Level 3 - - - - - - -	Total 292,383
			- - - -
			-
			292,383

2) Valuation techniques and assumptions for financial instruments measured at fair value:

The fair value of financial assets and liabilities were decided in accordance with the solutions as follows:

(2.1)Non-derivative financial instruments
A. The stocks of listed companies are financial assets with standard terms which are traded in the active markets. Their fair values are based on the quoted market prices.
B. The fair value of private equity is based on standard terms and quoted market prices.
C. The fair value of unquoted instruments were estimated using either the discounted cash flow model in which future cash flow were estimated and discounted or the fair value of the recognized assets and liabilities of the investees on the measurement day.
(2.2)Derivative financial instruments

Foreign exchange swap and forward exchange were usually evaluated in the latest forward rate.

3) Transfers between level 1 and level 2

There were no transfers between level 1 and level 2 of the fair value for the years ended December 31, 2023 and 2022.

〜 53 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

4) The following table shows the movements in fair value measurements under level 3 of the fair value hierarchy:

Balance as of January 1, 2023 Total gains and losses recognized in Profit or loss Other comprehensive income Purchase Disposals Balance as of December 31, 2023 Balance as of January 1, 2022 Total gains and losses recognized in Profit or loss Other comprehensive income Purchase Proceeds from capital reduction Balance as of December 31, 2022	At fair value through profit or loss $ 77,718 19,645 - - - $ 97,363 $ 692,469 (36,308) - - (578,443) $ 656,161	Fair value through other comprehensive income 2,556,636 - 1,541,826 60,750 (30,188) 4,129,024 2,134,253 - 122,383 300,000 - 2,556,636

The aforementioned total gains and losses was recognized in "other gains and losses" and "unrealized gains and losses from financial assets at fair value through other comprehensive income". The detailed of the assets which the Comapny still held as of December 31, 2023 and 2022, were as follows:

Total gains and losses recognized in: In profit or loss, and presented in “other gains and losses” In other comprehensive income, and presented in “unrealized gains and losses from financial assets at fair value through other comprehensive income”)	For the years ended December 31, 2023 2022 $ 19,645 (73,886) 1,542,243 122,383

5) Quantified information for significant unobservable inputs (Level 3) used in fair value measurement

The Company uses level 3 inputs to measure fair value through profit or loss, and fair value through other comprehensive income financial assets.

〜 54 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Quantified information of significant unobservable inputs was as follows:

Item Financial assets at fair value through profit or loss`－`financial instruments without an active market Financial assets at fair value through profit or loss`－`equity instruments investments without an active market Financial assets at fair value through other comprehensive income`－`equity instruments investments without an active market	Valuation Technique Comparable Listed Companies Method Comparable Listed Companies Method Net Asset Value Method	Significant Non-observable Input The Relationship between Significant Non-observable Input and Fair Value ‧ Market Multiple (1.32~2.67) ‧ Discount due to Lack of Market liquidity (30%) ‧ The estimated fair value would increase (decrease) if the price of earnings ratio multiple is higher (lower) and the marketability discount is lower (higher) ‧ Market Multiple (0.60~3.84) ‧ Discount due to Lack of Market liquidity (30%~50%) ‧ The estimated fair value would increase (decrease) if the price of earnings ratio multiple is higher (lower) and the marketability discount is lower (higher) ‧ Net Asset Value ‧ No applicable

6) Sensitivity analysis for fair values of financial instruments using Level 3 Inputs

The Company's fair value measurement on financial instruments is reasonable. However, the measurement would differ if different valuation models or valuation parameters are used. For financial instruments using level 3 inputs, if the valuation parameters are changed, the impact on net income or loss and other comprehensive income or loss will be as follows:

December 31, 2023 Financial assets at fair value through profit or loss Financial instruments without an active market Financial assets at fair value through other comprehensive income Equity instruments without an active market December 31, 2022 Financial assets at fair value through other comprehensive income Equity instruments without an active market Financial assets at fair value through other comprehensive income Equity instruments without an active market	Input Market Multiple Market Multiple Discount Rate Market Multiple	Variation	Impact on Fair V Net incom	alue Change on e or loss Unfavorable Change (487) - (389) -	Impact on Fair Value Change on Other Comprehensive income or loss Favorable Change Unfavorable Change - - 20,645 (20,645) - - 12,783 (12,783)
			Favorable Change $ 487 - $ 389 -
		0.5% 0.5% 0.5% 0.5%

〜 55 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The favorable change and unfavorable change refer to the fluctuation of fair value. The fair value is calculated based on the different levels of unobservable inputs. The table above shows the impact on single input. Therefore, the relations and variations between inputs are not considered.

6.Offsetting financial assets and financial liabilities

The Company has financial instruments transactions, applicable to the International Financial Reporting Standards Sections 42 NO. 32 approved by the FSC, which required for offsetting. Financial assets and liabilities relating those transactions are recognized in the net amount of the balance sheets.

The Company also performs transactions not applicable to the International Financial Reporting Standards Sections 42 NO. 32, but the Company has an exercisable master netting arrangement or similar agreement in place with its counterparties, and both parties reach a consensus regarding net settlement. The aforesaid exercisable master netting arrangement or similar agreement can be net settled after offsetting the financial assets and financial liabilities. Otherwise, the transaction can be settled at the total amount. In the event of default involving one of the parties, the other party can have the transaction net settled.

The following tables present the aforesaid offsetting financial assets and financial liabilities.

December 31, 2023	December 31, 2023	December 31, 2023	December 31, 2023	December 31, 2023	December 31, 2023
Financial assets that are offset which have an exercisable master netting arrangement or similar agreement
Gross amounts of recognized financial assets (a) $ 176,130 13,001,678 $ 13,177,808		Gross amounts of financial liabilities offset in the balance sheet (b) - 3,112,830 3,112,830	Net amount of financial assets presented in the balance sheet (c)=(a)-(b) 176,130 9,888,848 10,064,978 December	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - - - - - - 31, 2023	Net amount (e)=(c)-(d)
				Financial instruments (Note) - - - 31, 2023
					176,130 9,888,848
					10,064,978

	Financial liabilities that are		offset which have an exercisable master netting arrangement or similar agreement
		Gross amounts of financial assets offset in the balance sheet (b) - 3,112,830 3,112,830	Net amount of financial liabilities presented in the balance sheet (c)=(a)-(b) 34,918 7,493,900 7,528,818	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - - - - - -	Net amount (e)=(c)-(d)
				Financial instruments (Note) - - -
					34,918 7,493,900
					7,528,818

〜 56 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

December 31, 2022

Financial assets that are offset which have an exercisable master netting arrangement or similar agreement	Financial assets that are offset which have an exercisable master netting arrangement or similar agreement	Financial assets that are offset which have an exercisable master netting arrangement or similar agreement	Financial assets that are offset which have an exercisable master netting arrangement or similar agreement	Financial assets that are offset which have an exercisable master netting arrangement or similar agreement	Financial assets that are offset which have an exercisable master netting arrangement or similar agreement
Gross amounts of recognized financial assets (a) $ 410,110 5,037,453 $ 5,447,563		Gross amounts of financial liabilities offset in the balance sheet (b) - 3,854,667 3,854,667	Net amount of financial assets presented in the balance sheet (c)=(a)-(b) 410,110 1,182,786 1,592,896 December	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - - - - - - 31, 2022	Net amount (e)=(c)-(d)
				Financial instruments (Note) - - - 31, 2022
					410,110 1,182,786
					1,592,896

	Financial liabilities that are		offset which have an exercisable master netting arrangement or similar agreement
		Gross amounts of financial assets offset in the balance sheet (b) - 3,854,667 3,854,667	Net amount of financial liabilities presented in the balance sheet (c)=(a)-(b) 197,718 675,135 872,853	Amounts not off set in the balance sheet (d) Financial instruments (Note) Cash collateral received - - - - - -	Net amount (e)=(c)-(d)
				Financial instruments (Note) - - -
					197,718 675,135
					872,853

Note: Master netting arrangements are included.

(v) Financial risk management
1.Overview

The Company have exposures to the following risks from its financial instruments:

1) credit risk

2) liquidity risk

3) market risk

The following likewise discusses the Company’s objectives, policies and processes for measuring and managing the above mentioned risks. For more disclosures about the quantitative effects of these risk exposures, please refer to the respective notes in the accompanying parent company only financial statements.

2.Risk management framework

The Company are exposed to credit risk, market risk, operating risk and liquidity risk due to its operating activities. To lower the latent unfavorable effects of changing market to the Company’s financial performance, the Company have made efforts in identifying and evaluating the risks and avoiding the uncertainty of the market through derivative financial instruments.

〜 57 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

The Board of Directors has the overall responsibility for the establishment and oversight of the Company’s risk management framework. The financial units follow the risk management policies, and report the operating status to the Board of Directors regularly. The internal auditors perform regular reviews by taking risk management control procedures and report to the Board of Directors.

3.Credit risk

Please refer to Note (6)(u) for the analysis of credit risk of cash, cash equivalent and accounts receivable.

4.Liquidity risk

Liquidity risk is a risk that the Company is unable to meet the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure, as much as possible, that it always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation.

The Company use actual cost to estimate the cost of its products and services to better assist the Company's monitoring on the cash flow and optimizing the return on investment. As of December 31, 2023, the capital and working funds of the Company are sufficient to meet its entire contractual obligation; therefore, the management is not expecting any significant issue on liquidity risk. As of December 31, 2023 and 2022, the Company's unused credit line were amounted to $40,504,137 and $36,947,603, respectively.

5.Market risk

Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rate, and equity prices which will affect the Company’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters while optimizing the return.

The Company buys and sells derivatives, and also incurs financial liabilities, in order to manage market risks. All such transactions are carried out within the guidelines set by the Company.

1) Exchange rate risk

The Company is exposed to currency risk on sales, purchases and borrowings that are denominated in a currency other than the functional currency of the Company primarily the New Taiwan Dollars (TWD). The currencies used in these transactions are denominated in TWD and USD.

The Company often uses the principle of natural hedging as its basis, and proceed supplemented by derivative instruments for hedging exchange rate risk.

The interest is denominated in the same currency as borrowings. Generally, borrowings are denominated in currencies that match the cash flows generated by the underlying operations of the Company. This provides an economic hedge without derivatives being entered into, and therefore, hedge accounting is not applied in these circumstances.

〜 58 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

In respect of other monetary assets and liabilities denominated in foreign currencies, the Company ensures that its net exposure is kept to an acceptable level by buying or selling foreign currencies at spot rates when necessary to address short-term imbalances.

2) Interest rate risk

The Company’ s interest rate risk arises from long-term borrowings bearing floating interest rates. The fluctuation of the market interest rate changes the floating interest rates of the longterm borrowings, and thus affect the future cash flow. In order to decrease the effect of the market interest rate fluctuation on to the future cash flow, the Company periodically evaluates bank and currency borrowing rate to hedge the cash flow risk caused by the market interest rate fluctuation.

(w) Capital Management

The Board’s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business. Capital consists of ordinary shares, additional paid-in capital, retained earnings of the Company. The Board of Directors monitors the return on capital as well as the level of dividends to ordinary shareholders.

The Company’ s objective for managing capitals is to maintain investor, creditor and market confidence, and to sustain future development of the business by making debts and capital the most suitable capital structure and optimizing the best of it based on industrial scales, future growth development, and capital expenditures needed for plants and equipment. Thus, the Company calculates the operating funds based on the life cycle of the products, plans for the development in the long run, and then decides the most suitable capital structure considering the business cycle.

The Company ensures the financial resources and the operating plan are sufficient to support the future needs of operating funds, capital expenditures, debt refunding and dividend distribution.

The Company’s debt to equity ratio at the reporting date was as follows:

Total Liabilities Less: cash and cash equivalents Net debt Total Equity Debt to equity ratio	December 31, 2023 $ 171,731,730 (4,171,975) 167,559,755 $ 61,119,543 % 274.15	December 31, 2022 179,588,401 (17,934,207) 161,654,194 59,554,058 % 271.44

According to the Company’s management, there were no changes in the Company’s approach to capital management as of December 31, 2023.

〜 59 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(x) Investing and financing activities not affecting current cash flow

The Company's investing and financing activities which did not affect the current cash flow for the years ended December 31, 2023 and 2022, were as follows:

1.For right-of-use assets under leases, please refer to Note (6)(h).
2.Reconciliation of liabilities arising from financing activities was as follows:

Long-term borrowings Short-term borrowings(including current portion of long-term borrowings) Lease liabilities (note) Total liabilities from financing activities	January 1, 2023 $ 10,746,000 21,753,196 9,674 $ 32,508,870	Cash flows (7,477,648) 7,654,667 (8,199) 168,820	Non-cash changes Reclassification Foreign exchange movement (300,000) 24,060 300,000 (1,200,960) 52,207 - 52,207 (1,176,900)	December 31, 2023
			Reclassification (300,000) 300,000 52,207 52,207
				2,992,412 28,506,903 53,682
				31,552,997

Long-term borrowings Short-term borrowings(including current portion of long-term borrowings) Lease liabilities (Note) Total liabilities from financing activities	January 1, 2022 $ 2,450,000 39,895,717 8,492 $ 42,354,209	Cash flows 1,999,500 (10,809,979) (5,802) (8,816,281)	Non-cash changes Reclassification Foreign exchange movement 6,617,500 (321,000) (6,617,500) (715,042) 6,984 - 6,984 (1,036,042)	December 31, 2022
			Reclassification 6,617,500 (6,617,500) 6,984 6,984
				10,746,000 21,753,196 9,674
				32,508,870

Note: Reclassification is due to additions of lease and lease modification during the periods.

(7) Related Parties Transactions

(a) Names and relationships with related parties

The followings are entities that have had transactions with related party during the periods covered in the parent company only financial statements.

Names of related party Relationships with the Company Inventec Besta Co., Ltd. Associates Testron Technology (JiangSu) Co., Ltd. Associates Inventec Group Charity Foundation Over one-third of total amount of fund donated by the Company Inventec Corporation (Hong Kong) Ltd. Subsidiary Inventec Holding (North America) Corp. Subsidiary Inventec (Czech), s.r.o Subsidiary Inventec Development Japan Corporation Subsidiary Inventec Japan Corporation Subsidiary IEC (Cayman) Corporation Subsidiary

〜 60 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Names of related party	Relationships with the Company
Inventec (Cayman) Corp.	Subsidiary
Inventec Investment Co., Ltd.	Subsidiary
AIMobile Co., Ltd.	Subsidiary
Inventec Solar Energy Corporation	Subsidiary (Note 1)
InveneXt System Co., Ltd.	Subsidiary
Inventec Appliances Corp.	Subsidiary
Inventec Technology (Vietnam) Company	Subsidiary
Limited
Inventec Electronics (Thailand) Co., Ltd.	Subsidiary
Inventec Manufacturing (India) Private Limited	Substantive related party (Note 2)
E-TON Solar Tech Co., Ltd.	Substantive related party (Note 3)
IEC Technologies, S. de R.L. de C.V.	Indirect holding subsidiary
Inventec Appliances (Jiangning) Corp.	Indirect holding subsidiary

Note 1: Inventec Solar Energy Corp. resolved at its broad meeting on December 1, 2021, to file the bankruptcy to the court. As of December 31, 2023, the court has not yet announced the result of the ruling.

Note 2: Inventec Manufacturing (India) Private Limited, has completed its liquidation on September 12, 2023.

Note 3: E-TON Solar Tech Co., Ltd. has completed its liquidation on November 24, 2022.

(b) Significant transactions with related parties
1.Sales

The amounts of significant sales transactions by the Company to related parties were as follows:

Subsidiaries Inventec Holding (North America) Corp. Other subsidiaries Associates	For the years ended December 31,	For the years ended December 31,
	2023 $ 78,943,495 396,227 178 $ 79,339,900	2022
		90,749,638 1,999,359 360
		92,749,357

After the Company receives the orders from all regions, the production and marketing department arranges to sell semi-finished products to the subsidiaries. The price is determined in accordance with mutual agreements. Since the subsidiaries are the overseas offices providing after-sales and assembling service, there is no other comparable objects, and the average collection terms are 90~105 days for sales.

〜 61 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

For associates and other related parties, the price and terms were determined in accordance with mutual agreements with its collection terms of OA 90 days for sales. Receivables from related parties were not secured with collaterals.

Unrealized profit (loss) from sales to the subsidiaries of the Company for the years ended December 31, 2023 and 2022 were $39,349 and $22,319, respectively.

2.Purchases

The amounts of significant purchase transactions by the Company to related parties were as follows:

follows:
Subsidiaries Inventec Corporation (Hong Kong) Ltd. Other subsidiaries	For the years ended December 31,
	2023 $ 302,107,481 1,847,734 $ 303,955,215	2022
		312,366,949 1,224,937
		313,591,886

For the Company’s purchase of materials used for after-sales service from subsidiaries, the price and terms were determined in accordance with mutual agreements with payment terms of 90~105 days.

3.Accounts receivable from related parties

The amounts of accounts receivable by the Company to related parties were as follows:

Account	Related Party Categories	December 31, 2023 $ 25,373,938 51,785 71 45,434,425 110,578 8 $ 70,970,805	December 31, 2022
Accounts receivable Other receivables	Subsidiaries Inventec Holding (North America) Corp. Other subsidiaries Associates Subsidiaries Inventec Corporation (Hong Kong) Ltd. Other subsidiaries Associates		28,808,753 575,151 - 66,771,166 34,994 2
			96,190,066

Note: Other receivables from subsidiaries are mainly generated from purchasing material on behalf of subsidiaries.

〜 62 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

4.Accounts payable to related parties

The amounts of accounts payables by the Company to related parties were as follows:

Account	Related Party Categories	December 31, 2023 $ 56,268,441 424,199 - 175,896 80,837 $ 56,949,373	December 31, 2022
Accounts payable Other payables	Subsidiaries Inventec Corporation (Hong Kong) Ltd. Other subsidiaries Associates Subsidiaries Associates		78,674,841 280,405 292 224,094 19,722
			79,199,354

Note: Other payables are mainly the payments of computer software, toolings, payment on behalf of others and software development.

5.Property transactions

1) Acquisition of property, plant, equipment and other assets

The amounts of acquisition of property, plant and equipment by the Company to related parties were as follows:

E-TON Solar Tech Co., Ltd. Inventec Solar Energy Corporation Testron Technology (JiangSu) Co., Ltd. Other subsidiaries Associates	For the years ended December 31,	For the years ended December 31,
	2023 $ - - 110,373 13,300 12,931 $ 136,604	2022
		308,880 119,822 - 402 38,826
		467,930

2) Disposal of property, plant and equipment and other assets

For the year edned December 31, 2023, the Company sold machinery and office equipment to subsidiaries. The total prices and gain on property disposal were $9,684 and $5,073, respectively.

For the year edned December 31, 2022, the Company sold machinery, office equipment and software to subsidiaries. The total prices and gain on property disposal were $3,901 and $2,269, respectively.

〜 63 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

3) In 2000, the Company paid property, deferred assets, assets stated under expense to investment Inventec Appliances Corp. resulting in gain on disposal of $103,713 and other revenue of $31,693. In addition, selling of property, plant and equipment, deferred assets and assets stated under expense has generated gain on disposal of $5,829 and other revenue of $6,427. As of December 31, 2023 and 2022, the unrealized gain on property disposal were $16,599 and $17,361, respectively.
4) In 1999, the Company sold property, deferred assets, assets stated under expense and trademarks to Inventec Besta Co., Ltd., resulting in a gain on property disposal of $51,712 and other revenue of $40,453. As of December 31, 2023 and 2022, the unrealized other revenues are both $1,211.
6.After-sale services, product processing and support services

The payments of after-sale services, product processing and support services to related parties were as follows:

Subsidiaries Inventec Holding (North America) Corp. Inventec Corporation (Hong Kong) Ltd. Inventec (Czech), s.r.o.	For the years ended December 31,	For the years ended December 31,
	2023 $ 352,714 324,378 952,813 $ 1,629,905	2022
		323,786 280,450 792,717
		1,396,953

7.Acquisition of investments accounted for using equity method

The Board of directors resolved to establish Inventec Electronics (Thailand) Co., Ltd. on May 12, 2023, and made a cash capital increase on August 11, 2023. The Company invested 394,999,999 shares, amounting to $1,594,163, and the shareholding ratio is 100%.

Inventec (Czech), s.r.o, through a resolution of the Board of Directors, made a cash capital increase on February 21, 2023. With July 12, 2023 as the base date for capital increase, the Company invested $282,150, and the shareholding ratio remained at 100%.

The Board of directors resolved to establish Inventec Technology (Vietnam) Company Limited on February 21, 2023. The Company invested $789,646, and the shareholding ratio is 100%.

The Board of directors resolved to establish InveneXt System Co., Ltd. on September 27, 2022. The Company invested 5,000,000 shares, amounting to $50,000, and the shareholding ratio is 100%.

Inventec Holding (North America) Corp., through a resolution of the Board of Directors, made a cash capital increase on April 26, 2022. With April 24, 2023 as the base date for capital increase, the Company invested 2,000 shares, amounting to $611,800, and the shareholding ratio remained at 100%.

〜 64 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Inventec Holding (North America) Corp., through a resolution of the Board of Directors, made a cash capital increase on November 12, 2021. With January 21, 2022, July 7, 2022, November 9, 2022 as the base date for capital increase, the Company invested 10,000 shares, amounting to $2,981,400, and the shareholding ratio remained at 100%.

8.Others

1) Rental and building management fee collected from and related parties were as follows:

Subsidiaries Associates Other related parties	For the years ended December 31,	For the years ended December 31,
	2023 $ 6,848 1,727 - $ 8,575	2022
		6,568 1,761 13,254
		21,583

2) For the years ended December 31, 2023 and 2022, the amount of donation to other related parties were $15,000 and $10,000, respectively.

9.Guarantees and endorsements

For the year ended December 31, 2023, the Company provided a guarantee of $772,750 for shortterm bank credit facilities, foreign exchange, derivative financial instrument, and operational needs to Inventec Electronics (Thailand) Co., Ltd., with the balance of the endorsement guarantee amounting to $772,750 as of the end of the period.

For the year ended December 31, 2023, the Company provided a guarantee of $168,905 for operational needs to Inventec (Czech), s.r.o with the balance of the endorsement guarantee amounting to $168,905 as of the end of the period.

For the years ended December 31, 2023 and 2022, the Company provided a guarantee of $614,200 and $307,100, respectively, for a bank loan to IEC Technologies, S. de R.L.de C.V., with the balance of the endorsement guarantee amounting to $614,200 and $307,100, respectively, as of the end of the period.

For the year ended December 31, 2022, the Company provided a guarantee of $15,350 for the foreign exchange and derivative financial instruments to Inventec (Czech), s.r.o, with the balance of the endorsement guarantee amounting to $15,350 as of the end of the period.

Key management personnel compensation comprised:

Short-term employee benefits Post-employment benefit	For the years ended December 31,	For the years ended December 31,
	2023 $ 371,588 4,639 $ 376,227	2022
		442,810 5,467
		448,277

〜 65 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(8) Pledged Assets

The carrying amounts of assets pledged as security were as follows:

Pledged assets	Object	December 31, 2023 $ 31,936 173,905 5,680,249 $ 5,886,090	December 31, 2022
Refundable deposits (Other non-current assets) Restricted assets (Other current assets and other non-current assets) Land, buildings, and constructions (Property, plant and equipment) Total	Customs duty guarantee, membership guarantee and performance guarantee Collateral deposits Long-term borrowings		183,264 130,735 5,733,610
			6,047,609

(9) Significant Commitments and Contingencies

(a) Major Commitments:

1.Unused standby letters of credit were as follows: None.

2.Promissory notes issued for the bank credit and MOEA TDP performance guarance were as follows:

TWD USD (in thousands)	December 31, 2023 December 31, 2022 $ 14,725,000 14,571,250 1,811,200 1,724,000

(b) Contingencies: None.

(10) Losses Due to Major Disasters: None.

(11) Subsequent Events: None.

〜 66 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(12) Other

(a) The employee benefits, depreciation, depletion and amortization expenses categorized by function were as follows:

By function By item	For the years ended December 31, 2023	For the years ended December 31, 2023	For the years ended December 31, 2023	For the years ended December 31, 2022	For the years ended December 31, 2022	For the years ended December 31, 2022
	Operating costs	Operating and non-operating expense	Total	Operating costs	Operating and non-operating expense	Total
Employee benefits Salary Labor and health insurance Pension Remuneration of directors Others Depreciation Amortization	1,192,749 115,705 37,776 - 51,272 342,435 170,634	5,844,839 441,292 247,997 75,275 266,171 317,489 584,780	7,037,588 556,997 285,773 75,275 317,443 659,924 755,414	1,042,895 91,420 31,582 - 36,568 328,237 58,418	5,401,458 394,487 217,534 78,182 149,612 309,483 360,003	6,444,353 485,907 249,116 78,182 186,180 637,720 418,421

The Company for the years ended December 31, 2023 and 2022 employees and employee benefits expenses were as follows:

Number of employees Number of directors who were not employees The average employee benefit (in thousands) The average salaries and wages (in thousands) The adjustment rate of average employee salaries Remuneration ofby supervisors	For the years ended December 31, 2023 6,168 5 $ 1,330 $ 1,142 % (1.13) $ -	For the years ended December 31, 2022
		5,584
		4
		1,320
		1,155
		% 7.54
		-

The Company's salary and remuneration policy (including directors, supervisors, managers and employees) are as follows:

The Company's salary and remuneration policy is committed to link with performance and future risks to implement a performance-oriented remuneration system.

The remuneration system considers the Company's operating objectives along with financial status and comprehensively evaluates various categories such as performance and makes differentiated assessments based on individual contributions.

〜 67 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

1.Regardless operating profit or loss of the Company’ s business, the Company shall pay remuneration regularity to all directors. The remuneration is determined by the participation to the Company's operating performance of directors, the value of directors’ contribution to the Company's operations, and peer salary levels, then are reviewed by the remuneration committee and are submitted to the board of directors for further decision.
2.The individual salary and remuneration of directors and managers shall refer to the general salary level of peers. It should also consider personal duties, contributions, performance, and conjunct with the Company’ s operational risk management and substainable operating performance. Policies should be reviewed by the remuneration committee and sent to the Board of Directors for further decision.
3.The employee's remuneration includes monthly salary based on job grades, bonuses in accordance to performance, and remuneration measured on the level of Company's profitability.
Note: The Company's Articles of Association specify that no less than 3% of profit shall be allocated for employees' remuneration and no more than 3% of profit shall be allocated for directors' remuneration.

(13) Other disclosures

(a) Information on significant transactions

The following is the information on significant transactions required by the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” for the Company for the year ended December 31, 2023:

Loans to other parties:

(In Thousands of New Taiwan Dollars)

Number	Name of lender	Name of borrower	Account name	Related party	Highest balance of financing to other parties during the period	Ending balance	Actual usage amount during the period	Range of interest rates during the period	Purposes of fund financing for the borrower	Transaction amount for business between two parties	Reasons for short-term financing	Allowance for bad debt	Collateral	Collateral	Individual funding loan limits	Maximum limit of fund financing
													Item	Value
1 2 2 3 3	Inventec Appliances (Nanjing) Corp.(Note 2) Inventec Appliances (Shanghai) Co., Ltd.(Note 2) `〞` Inventec Appliances Corp. (Note 3) `〞`	Inventec Appliances (XI'AN) Corporation Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Appliances (Pudong) Corp. Inventec Appliances (Malaysia) SDN.BHD. Inventec Appliances (Vietnam) Company Limited	Other receivables Other receivables Other receivables Other receivables Other receivables	Y Y Y Y Y	61,348 266,400 948,150 2,838,880 972,300	21,680 130,080 910,560 1,320,530 921,300	13,008 130,080 - 1,320,530 -	3.045% 3.045% - 3.42% -	2 2 2 2 2	- - - - -	Working Capital `〞` `〞` `〞` `〞`	- - - - -	None `〞` `〞` `〞` `〞`	- - - - -	580,184 1,554,284 1,554,284 1,475,843 1,475,843	580,184 1,554,284 1,554,284 2,951,685 2,951,685

〜 68 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Number	Name of lender	Name of borrower	Account name	Related party	Highest balance of financing to other parties during the period	Ending balance	Actual usage amount during the period	Range of interest rates during the period	Purposes of fund financing for the borrower	Transaction amount for business between two parties	Reasons for short-term financing	Allowance for bad debt	Col	lateral	Individual funding loan limits	Maximum limit of fund financing
													Item	Value
4 5	Inventec (Pudong) Corp. (Note 4) Inventec (Shanghai) Co., Ltd. (Note2)	Inventec Asset- Management (Shanghai) Corporation r Inventec QD ( Shanghai ) Corporation r	Other eceivables Other eceivables	Y Y	3,196,800 45,150	1,560,960 43,360	1,495,920 8,672	4.775%~ 4.875% 4.875%	2 2	- -	`〞` `〞`	- -	`〞` `〞`	- -	1,739,530 1,797,767	1,739,530 1,797,767

Note 1: (1)Those with business contact, please fill in 1.
(2)Those necessary for short term financing, please fill in 2.
Note 2: Among Subsidiaries which the parent company holds 100% voting power, aggregate amount of loans shall not exceed the Company's net worth as stated in its latest financial report, and each amount of loans shall not exceed 100 percent of the permitted aggregate amount of loans of the company.
Note 3: Where an inter-company or inter-firm short-term financing facility is necessary, total financing amount shall not exceed 40 percent of the company's net worth as stated in its latest financial report. Each financing amount shall not exceed 50 percent of the permitted aggregate amount of loans of the company.
Note 4: Where an inter-company or inter-firm short-term financing facility is necessary, total financing amount shall not exceed 40 percent of the company's net worth as stated in its latest financial report. Each financing amount shall not exceed 100 percent of the permitted aggregate amount of loans of the company.

Note 5: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports.

Guarantees and endorsements for other parties:

(In Thousands of New Taiwan Dollars)

No.	Name of guarantor	Counter-party of g endorsem	uarantee and ent	Limitation on amount of guarantees and endorsements for a specific enterprise e	Highest balance for guarantees and ndorsements during the period	Balance of guarantees and endorsements as of reporting date	Actual usage amount during the period	Property pledged for guarantees and endorsements (Amount)	Ratio of accumulated amounts of guarantees and endorsements to net worth of the latest financialstatements	Maximum amount for guarantees and endorsements	Parent company endorsements /guarantees to third parties on behalf of subsidiary	Subsidiary endorsements/ guarantees to third parties on behalf of parent company	Endorsement s/guarantees to third parties on behalf of companies in Mainland China
		Name	Relationshi p with the Company
0 0 0 1	The Compony `〞` `〞` Inventec Appliances Corp.	IEC Technologies, S.DE R.L. DE C.V. Inventec (Czech), s.r.o. Inventec Electronics (Thailand) Co., Ltd. Inventec Appliances (Malaysia) SDN. BHD.	2 2 2 2	30,559,771 30,559,771 30,559,771 3,689,607	648,200 171,875 810,250 2,937,941	614,200 168,905 772,750 2,784,976	307,100 168,905 5,000 1,125,256	- 168,905 5,000 -	% 1.00 % 0.28 % 1.26 % 37.74	30,559,771 30,559,771 30,559,771 3,689,607	Y Y Y Y	N N N N	N N N N

Note 1: The relationship between the entity for which the endorsement/guarantee is made and the Company: 1.The Company has business relationship.

2.Subsidiaries in which the Company holds more than 50 percent of its voting power.
3.A investee in which the Company and subsidiary holds more than 50 percent of its voting shares.
4.Subsidiaries in which the Company holds more than 90 percent of its voting power.
5.Companies in accordance with contractual provisions established by mutual applicants or in need of project.
6.Companies that are endorsed and guaranteed by all capital shareholders based on their shareholding ratio due to a joint investment relationship.
7.The performance of pre-sale house sales contract between intra-industry companies is in accordance with the Consumer Protection Law required joint guarantees.

Note 2: Both the aggregate amount of endorsements/guarantees and the amount of endorsements/guarantees for a single enterprise by the Company's cannot exceed 50 percent of its net worth as stated in its latest financial statement.

Note 3: Both the aggregate amount of endorsements/guarantees and the amount of endorsements/guarantees for a single enterprise by Inventec Appliance Corp. cannot exceed 50 percent of its net worth as stated in its latest financial statement.

Note 4: The transactions in foreign currencies were translated into New Taiwan Dollars using spot rates at the financial report date.

〜 69 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Securities held as balance sheet date (excluding investment subsidiaries, associates and joint ventures) :

(In Thousands of New Taiwan Dollars)

Name of holder	Category and name of security	Relationship with company	Account title	Ending balance	Ending balance	Ending balance	Ending balance	Note
				Shares/Units (thousands)	Carrying value	Percentage of ownership (%)	Fair value
The Company `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	WIN Semiconductors Corp. Amphastar Pharmaceuticals Inc. Arima Communications Corp. Tomorrow Studio Co., Ltd Tai Yi Precision Corporation New E Materials Co., Ltd. Top Taiwan Xiv Venture Captial Co., Ltd. ZT Group Int'l, Inc. Hushan Autoparts Inc. Rasilient Systems, Inc. preference share SKSpruce Holding Limited preferred stock CloudMosa Technologies, Inc. preferred stock XMEMS LABS INC preferred stock Rescale, Inc. preferred stock Sensel, Inc. preferred stock ASOCS LTD. preferred stock Atayalan, Inc. preferred stock SKSpruce Holding Limited convertible short- term note Empass Technology Entire Technology Co., Ltd. Imedtac Co., Ltd. TMY Technology Inc. Enflex Corporation	- - - - - - - - - - - - - - - - - - - - - - -	Current financial assets at fair value through other comprehensive income Non-current financial assets at fair value through other comprehensive income `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` Current financial assets at fair value through profit or loss Non-current financial assets at fair value through profit or loss `〞` `〞` `〞` `〞`	4,063 26 7,390 5 2,540 1,760 30,000 - 500 3,632 3,746 235 1,000 355 532 360 1,553 - 622 3,260 1,200 2,857 750	645,967 49,016 12,711 64 - 8,166 298,800 3,663,692 29,200 - 47,016 46,451 10,171 20,083 - - 5,381 18,483 17,744 69,014 41,683 18,953 500	% 0.96 % 0.05 % 10.15 % 0.06 % 6.67 % 16.00 % 13.76 % 10.00 % 0.73 % 6.20 % 3.72 % 2.08 % 0.93 % 1.15 % 2.42 % 1.43 % 3.38 % - % 6.71 % 3.34 % 6.80 % 7.42 % 0.92	645,967 49,016 12,711 64 - 8,166 298,800 3,663,692 29,200 - 47,016 46,451 10,171 20,083 - - 5,381 18,483 17,744 69,014 41,683 18,953 500

〜 70 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of holder	Category and name of security	Relationship with company	Account title	Ending balance	Ending balance	Ending balance	Ending balance	Note
				Shares/Units (thousands)	Carrying value	Percentage of ownership (%)	Fair value
Inventec (Cayman) Corp. Saint Investment Consulting Corporation Inventec (Chongqing) Corp. Inventec Development Japan Corporation Inventec Investments Co., Ltd. `〞` `〞` `〞` Inventec Appliances Corp. `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	Chainwin Biotech and Agrotech (Cayman Islands) Co., Ltd. Guangdong StarFive Technology Co., Ltd. Kunshan Joing Technology Co., Ltd. Famm Co., Ltd. ENNOSTAR Inc. UCFUNNEL CO LTD Sagacity Tech. Co., Ltd. Living Pattern Technology Inc. SCOPE INDUSTRIES BERHAD Rong Cheng Tech. Co., Ltd. Tai Yi Precision Corporation Siano Mobile Silicon Inc. All People Health Social Enterprise Co.,Ltd. GCT Semiconductor, Inc. Pandigital Worldwide, Ltd. preferred stock 3GTMobile Corporation Linc Global Inc. (Proximiant, Inc.) preferred stock Molekule Group, Inc. XMEMS LABS INC preferred stock Cardio Ring Technologies, Inc. convertible long-term note	- - - - - - - - - - - - - - - - - - - -	Non-current financial assets at fair value through other comprehensive income `〞` Non-current financial assets at fair value through profit or loss Non-current financial assets at fair value through other comprehensive income Current financial assets at fair value through profit or loss Non-current financial assets at fair value through other comprehensive income `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` Non-current financial assets at fair value through profit or loss	30,000 539 5,948 100 881 83 79 4 84,444 1,950 635 461 100 93 939 314 594 22 3,375 -	851,655 86,527 73,586 12,767 40,770 20,657 480 440 76,055 - - - 1,000 - - - - 7 57,488 20,783	% 13.17 % 0.64 % 2.96 % 16.00 % 0.12 % 5.00 % 15.00 % 13.70 % 7.32 % 9.38 % 1.67 % 0.15 % 12.50 % 0.07 % 4.80 % 2.88 % 5.30 % 0.05 % 3.13 % -	851,655 86,527 73,586 12,767 40,770 20,657 480 440 76,055 - - - 1,000 - - - - 7 57,488 20,783

〜 71 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of holder	Category and name of security	Relationship with company	Account title		Ending balance	Ending balance		Note
				Shares/Units (thousands)	Carrying value	Percentage of ownership (%)	Fair value
Inventec Appliances (Cayman) Holding Corp. `〞` `〞`	Siano Mobile Silicon Inc. Leadtone Limited(Class B preferred stock) Digital Chaotex Holdings Ltd.( Class A2 preferred stock)	- - -	Non-current financial assets at fair value through other comprehensive income `〞` `〞`	99 1,250 446	- - -	% 0.03 % 2.36 % 2.08	- - -

Note 1: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports.

Individual securities acquired or disposed of with accumulated amount exceeding the lower of TWD300 million or 20% of the capital stock:

(Amounts Expressed in Thousands of New Taiwan Dollars)

Name of company	Security type and name (Note 1)	Account name (Note 1)	Counter-party	Relationship	Beginnin	g Balance	Acqu	istion		Disp	osal		Ending	Balance
					Shares	Amount	Shares	Amount	Shares	Price	Cost	Gain (loss) on disposal	Shares	Amount
The Company `〞` `〞` Inventec Appliances Corp. Inventec Holding (North America) Corp.	Inventec Holding (North America) Corp. ordinary shares Inventec Technology (Vietnam) Company Limited Inventec Electronics (Thailand) Co., Ltd. Inventec Appliances (Vietnam) Company Limited IEC TECHNOLOGIES, S. DE R.L. DE C.V.	Investments accounted for using equity method `〞` `〞` `〞` `〞`	Cash Capital Increase fundraising `〞` Cash Capital Increase `〞`	Related parties `〞` `〞` `〞` `〞`	2,011 - - - 1,660,484	4,897,732 - - 89,688 3,012,792	2 - 395,000 - 400,000	994,805 772,246 1,493,519 879,090 955,754	- - - - -	- - - - -	- - - - -	- - - - -	2,013 - 395,000 - 2,060,484	5,892,537 772,246 1,493,519 968,778 3,968,547

Note 1: The ending balance includes adjustments of valuation.

Note 2: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports.

Acquisition of individual real estate with amount exceeding the lower of TWD300 million or 20% of the capital stock:

(In Thousands of New Taiwan Dollars)

Name of company	Name of property	Transaction date	Transaction amount	Status of payment	Counter-party	Relationship with the Company	If the counter-party is a related party, disclose the previous transfer information	If the counter-party is a related party, disclose the previous transfer information	If the counter-party is a related party, disclose the previous transfer information	If the counter-party is a related party, disclose the previous transfer information	References for determining price	Purpose of acquisition and current condition	Others
							Owner	Relationship with the Company	Date of transfer	Amount
Inventec Technology (Vietnam) Company Limited Inventec (Czech), S.R.O	Land use rights Right of use asset	2022/12/27- 2023/02/21 2022/11/11- 2023/03/17	709,881 1,510,327 (Note 1)	50% The deposit of EUR 300 thousands (TWD 10,143 thousands) has already been paid.	N&G Investment, LLC CTP Moravia South, spol. s.r.o	Non-related parties Non-related parties				- -	Appraisal report: Thanh Do Valuation Joint Stock Company, USD 24,879 thousands The real estate appraisal report provided by professional appraiser.	Owner- occupied plant t r Owner- occupied plant	From the date of obtaining he land use ights certificate to July 1, 2082. None

〜 72 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Name of property	Transaction date	Transaction amount	Status of payment	Counter-party	Relationship with the Company	If the cou	nter-party is a r previous transf	elated party, d er information	isclose the	References for determining price	Purpose of acquisition and current condition	Others
							Owner	Relationship with the Company	Date of transfer	Amount
Inventec Electronics (Thiland) Co., Ltd `〞`	Land Plant	2023/6/26 2023/8/11	702,80 (Note 2)	7 100% 4.89%	VNS Property Co., Ltd. New Nanyang Construction Co., LTD	Non-related parties Non-related parties				- -	Appraisal report: S.L. Standard Appraisal Co., Ltd. THB 797,000 thousands. None	Owner- occupied plant Owner- occupied plant	None None

Note 1: The agreement entered into in April 2023 stated that the transaction amount is the estimated amount of the right-of-use asset in April,1 2024. Note 2: The total budget does not exceed USD 151.8 million (TWD 4,661,778 thousand).

Note 3: The transactions in foreign currencies were translated into New Taiwan Dollars using spot rates at the financial report date.

Disposal of individual real estate with amount exceeding the lower of TWD300 million or 20% of the capital stock: None.
Related-party transactions for purchases and sales with amounts exceeding the lower of TWD100 million or 20% of the capital stock:

(In Thousands of New Taiwan Dollars)

Name of company	Related party	Nature of relationship	Transaction details	Transaction details	Transaction details	Transaction details	Transactions with terms different from others	Transactions with terms different from others	Notes/Accounts receivable (payable)	Notes/Accounts receivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
The Company `〞` `〞` `〞` `〞` `〞` Inventec Holding (North America) Corp. `〞` `〞` Inventec (Czech), s.r.o. `〞`	Inventec Holding (North America) Corp. Inventec (Czech), s.r.o. Inventec Corporation (Hong Kong) Ltd. Inventec Appliances (Nanjing) Corp. Inventec Holding (North America) Corp. Inventec (Czech), s.r.o. The Company The Company SQ Technology (Shanghai) Corporation The Company The Company	Subsidiary `〞` `〞` `〞` `〞` `〞` Parent `〞` Associates Parent `〞`	Sales Sales Purchases Purchases Purchases Purchases Purchases Sales Sales Purchases Sales	78,943,495 268,531 302,107,481 196,325 1,291,315 314,311 78,943,495 1,291,315 524,790 268,531 314,311	% 17.83 % 0.06 % 69.45 % 0.05 % 0.30 % 0.07 % 95.68 % 1.55 % 0.63 % 64.00 % 32.59	105 days 105 days 105 days 90 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days	Negotitated price `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	No general trading partner can be compared. `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	25,373,938 39,573 (56,268,441) (52,282) (218,740) (108,218) (25,373,938) 218,740 45,737 (39,573) 108,218	% 27.61 % 0.04 % 54.49 % 0.05 % 0.21 % 0.10 % 97.94 % 2.33 % 0.49 % 45.88 % 55.88

〜 73 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Related party	Nature of relationship	Transaction details	Transaction details	Transaction details	Transaction details	Transactions with terms different from others	Transactions with terms different from others	Notes/Accounts receivable (payable)	Notes/Accounts receivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
Inventec Corporation (Hong Kong) Ltd. `〞` `〞` `〞` Inventec (Pudong) Technology Corp. `〞` `〞` `〞` Inventec (Shanghai) Corp. Inventec (Chongqing) Corp. `〞` Inventec Electronics (Thailand) Co., Ltd. SQ Technology (Shanghai) Corporation `〞` `〞` `〞` Inventec Appliances Corp. `〞` `〞`	The Company Inventec (Pudong) Technology Corp. SQ Technology (Shanghai) Corporation Inventec (Chongqing) Corp. Inventec Corporation (Hong Kong) Ltd. SQ Technology (Shanghai) Corporation SQ Technology (Shanghai) Corporation Inventec (Shanghai) Corp. Inventec (Pudong) Technology Corp. Inventec Corporation (Hong Kong) Ltd. Inventec Electronics (Thailand) Co., Ltd. Inventec (Chongqing) Corp. Inventec Corporation (Hong Kong) Ltd. Inventec (Pudong) Technology Corp. Inventec (Pudong) Technology Corp. Inventec Holding (North America) Corp. Inventec Appliances (Pudong) Corp. Inventec Appliances (Nanjing) Corp. Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd.	Parent Associates `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	Sales Purchases Purchases Purchases Sales Sales Purchases Sales Purchases Sales Sales Purchases Sales Sales Purchases Purchases Purchases Purchases Purchases	302,107,481 21,678,206 10,991,842 269,437,433 21,678,206 3,840,036 232,250 598,855 598,855 269,437,433 154,715 154,715 10,991,842 232,250 3,840,036 524,790 11,887,896 422,562 299,281	% 100.00 % 7.18 % 3.64 % 89.19 % 77.15 % 13.67 % 1.00 % 2.13 % 99.80 % 99.73 % 0.06 % 99.91 % 21.34 % 0.45 % 6.94 % 1.01 % 52.40 % 1.86 % 1.32	105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 105 days 110 days 60 days 60 days	`〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	`〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	56,268,441 (8,143,644) (4,415,742) (43,709,055) 8,143,644 1,203,505 (102,195) 56,337 (56,337) 43,709,055 152,775 (152,775) 4,415,742 102,195 (1,203,505) (45,737) (4,148,195) (23,503) (1,546)	% 55.26 % 8.00 % 4.34 % 42.92 % 83.24 % 12.30 % 1.23 % 0.58 % 99.43 % 99.50 % 0.35 % 92.05 % 27.66 % 0.64 % 5.43 % 0.21 % 53.63 % 0.30 % 0.02

〜 74 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Related party	Nature of relationship	Transaction details	Transaction details	Transaction details	Transaction details	Transactions with terms different from others	Transactions with terms different from others	Notes/Accounts receivable (payable)	Notes/Accounts receivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
`〞` `〞` `〞` Inventec Appliances Corp. Inventec Appliances (USA) Distribution Corp. Inventec Appliances (Pudong) Corp. `〞` `〞` `〞` `〞` Inventec Appliances (Nanjing) Corp. `〞` `〞` `〞` Inventec Appliances (Nanjing) Co. Ltd. `〞` `〞`	Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances (Vietnam) Company Limited Inventec Appliances (Nanjing) Co. Ltd. Inventec Appliances (USA) Distribution Corp. Inventec Appliances Corp. Inventec Appliances Corp. Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances (Vietnam) Company Limited Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances Corp. The Company Inventec Appliances (Nanjing) Co. Ltd. Inventec Appliances (Nanjing) Co. Ltd. Inventec Appliances Corp. Inventec Appliances (Nanjing) Corp. Inventec Appliances (Nanjing) Corp.	Associates `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` Parent Associates `〞` `〞` `〞` `〞`	Purchases Purchases Purchases Sales Purchases Sales Sales Sales Sales Purchases Sales Sales Sales Purchases Sales Sales	4,598,277 1,993,410 218,714 363,973 363,973 11,887,896 162,714 267,377 769,035 293,042 422,562 195,814 193,398 145,069 218,714 145,069 193,398	% 20.27 % 8.79 % 0.96 % 1.54 % 100.00 % 88.62 % 1.21 % 1.99 % 5.73 % 2.64 % 10.76 % 4.98 % 4.92 % 5.47 % 47.88 % 31.76 % 63.49	110 days 60 days 60 days 45 days 45 days 110 days 90 days 90 days 90 days 90 days 45 days 90 days 45 days 45 days 45 days 45 days 45 days	`〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	`〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`	(2,271,675) (729,807) (40,965) (359) 359 4,148,195 81,117 213,088 683,082 (7,020) 23,503 52,282 39,626 (25,368) 40,965 25,368 (39,626)	% 29.37 % 9.44 % 0.53 % (0.01) % 100.00 % 80.92 % 1.58 % 4.16 % 13.32 % 0.22 % 3.10 % 6.89 % 5.22 % 5.41 % 40.04 % 24.80 % 55.40

〜 75 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Related party	Nature of relationship		Transactio	n details		Trans diffe	actions with terms rent from others	Notes/Accounts r	eceivable (payable)	Note
			Purchase/ Sale	Amount	Percentage of total purchases/sale	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. `〞` Inventec Appliances (Malaysia) SDN. BHD. `〞` `〞` Inventec Appliances (Vietnam) Company Limited `〞`	Inventec Appliances Corp. Inventec Appliances (Pudong) Corp. Inventec Appliances Corp. Inventec Appliances (Pudong) Corp. Inventec Appliances (Pudong) Corp. Inventec Appliances Corp. Inventec Appliances (Pudong) Corp.	Associates `〞` `〞` `〞` `〞` `〞` `〞`	Sales Purchases Sales Sales Purchases Sales Purchases	299,281 162,714 4,598,277 293,042 267,377 1,993,410 769,035	% 98.64 % 75.37 % 94.99 % 6.05 % 6.38 % 99.88 % 39.01	60 days 90 days 110 days 90 days 90 days 60 days 60 days	`〞` `〞` `〞` `〞` `〞` `〞` `〞`	`〞` `〞` `〞` `〞` `〞` `〞` `〞`	1,546 (81,117) 2,271,675 7,020 (213,088) 729,807 (683,082)	% 64.42 % 100.00 % 99.69 % 0.31 % 11.43 % 99.68 % 55.56

Note 1: Based on the negotiated price while trading.

Receivables from related parties with amounts exceeding the lower of NT$100 million or 20% of capital stock:

(Expressed in Thousands of New Taiwan Dollars)

Name of company	Counter party	Relationship	Ending balance	Turnover	Overdue	Overdue	Amounts received in subsequent period	Allowance for bad debts
					Amount	Action taken
The Company `〞` Inventec Holding (North America) Corp. Inventec Corporation (Hong Kong) Ltd. `〞` `〞` `〞` Inventec (Pudong) Technology Corp. `〞`	Inventec Holding (North America) Corp. Inventec Corporation (Hong Kong) Ltd. (Note 1) The Company The Company Inventec (Pudong) Technology Corp. (Note 1) SQ Technology (Shanghai) Corporation (Note 1) Inventec (Chongqing) Corp. (Note 1) Inventec Corporation (Hong Kong) Ltd. SQ Technology (Shanghai) Corporation	Subsidiary `〞` Parent `〞` Associates `〞` `〞` `〞` `〞`	25,373,938 45,434,425 218,740 56,268,441 3,363,354 19,001,144 23,069,927 8,143,644 1,203,505	2.91 - 6.80 4.48 - - - 2.24 3.50	968,442 9,777,313 - 3,255,740 1,230,315 8,546,998 - 1,420,794 109,653	Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period Received in the subsequent period	10,597,524 26,991,390 142,715 2,067,815 307,953 3,613,509 23,069,927 1,572,682 415,817	- - - - - - - - -

〜 76 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of company	Counter party	Relationship	Ending balance	Turnover	Ov	erdue	Amounts received in subsequent period	Allowance for bad debts
					Amount	Action taken
Inventec (Chongqing) Corp. `〞` SQ Technology (Shanghai) Corporation SQ Technology (Shanghai) Corporation Inventec Appliances (Pudong) Corp. `〞` `〞` Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances (Vietnam) Company Limited Inventec (Czech), s.r.o.	Inventec Corporation (Hong Kong) Ltd. Inventec Electronics (Thailand) Co., Ltd. Inventec Corporation (Hong Kong) Ltd. Inventec (Pudong) Technology Corp. Inventec Appliances Corp. Inventec Appliances (Malaysia) SDN. BHD. Inventec Appliances (Vietnam) Company Limited Inventec Appliances Corp. Inventec Appliances Corp. The Company	`〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` Parent	43,709,055 152,775 4,415,742 102,195 4,148,195 213,088 683,082 2,271,675 729,807 108,218	9.13 2.03 1.69 1.33 2.10 1.62 2.25 3.01 5.59 3.09	- - 1,834,946 31,552 - - - - - -	Received in the subsequent period Received in the subsequent period	37,184,047 - 495,134 32,142 1,090,722 54,025 515,433 1,431,759 486,903 -	- - - - - - - - - -

Note 1: The receivables were not yielded by sales or purchases; therefore there is no turnover rate.

Note 2: The aforementioned inter-company transactions did not include the loans to related parties. For the relevant amounts, please refer to note 13(a)1 “Loans to other parties”.

Trading in derivative instruments: Please refer to notes (6)(b) and (6)(v).
(b) Information on investment:

The following is the information on investees for the year ended December 31, 2023 (excluding investees in Mainland China):

(In Thousands of New Taiwan Dollars)

Investor company	Investee company	Location	Main businesses and products	Original investment amount	Original investment amount	Balance as of December 31, 2023	Balance as of December 31, 2023	Balance as of December 31, 2023	Net income (loss) of the investee	Share of profits/losses of investee	Note
				December 31, 2023	December 31, 2022	Shares/Units (In thousands)	Percentage of ownership	Carrying value
The Company `〞` `〞` `〞` `〞` `〞` `〞`	Inventec Besta Co., Ltd. Inventec Corporation (Hong Kong) Ltd. Inventec Holding (North America) Corp. Inventec Appliances Corp. Inventec (Cayman) Corp. IEC (Cayman) Corporation Inventec (Czech), S.R.O.	Taipei Hong Kong USA New Taipei City Cayman Cayman Czech	Electronic dictionary Trading Holding Company Intelligent device products Holding Company Holding Company Production and sales of computer products	420,347 167,162 3,946,943 9,656,877 9,812,963 739,500 368,071	420,347 167,162 3,335,143 9,656,877 9,812,963 739,500 85,921	23,405 2,500 2,013 536,857 301,768 25,000 -	% 37.53 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00	194,236 441,562 5,892,537 7,749,784 27,951,959 2,064,475 575,729	(70,965) 30,047 381,713 485 1,756,872 292,654 76,703	(26,499) 30,047 381,713 (398,400) 1,756,872 292,654 76,703	Investment accounted for using equity method Subsidiary `〞` `〞` `〞` `〞` `〞`

〜 77 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Investor company	Investee company	Location	Main businesses and products	Original investment amount	Original investment amount	Balance as of December 31, 2023	Balance as of December 31, 2023	Balance as of December 31, 2023	Net income (loss) of the investee	Share of profits/losses of investee	Note
				December 31, 2023	December 31, 2022	Shares/Units (In thousands)	Percentage of ownership	Carrying value
The Company `〞` `〞` `〞` `〞` `〞` `〞` `〞` Inventec Investment Co., Ltd. `〞` Inventec Appliances Corp. `〞` `〞` `〞` `〞` Inventec Appliances (Cayman) Holding Corp.	Inventec Investment Co., Ltd. Inventec Solar Energy Corporation Inventec Development Japan Corporation Inventec Japan Corporation AIMobile Co., Ltd. InveneXt System Co., Ltd. Inventec Electronics (Thailand) Co., Ltd. Inventec Technology (Vietnam) Company Limited Inventec Solar Energy Corporation Inventec Electronics (Thailand) Co., Ltd. Inventec Appliances (Cayman) Holding Corp. Gainia Intellectual Asset Services, Inc. Good Future Biomedical Technology Corp. Inventec Solar Energy Corporation Inventec Appliances (Vietnam) Company Limited Inventec Appliances (USA) Distribution Corp.	Taipei Taoyuan Japan Japan Taipei Taipei Thailand Vietnam Taoyuan Thailand Cayman Taipei Taoyuan Taoyuan Vietnam USA	Investment Company Sales of solar cells and medical equipment Trading Trading and management service Developing, production and sales of intelligent mobile devices 5G Services, hardware and software Production and sales of computer products Production and sales of computer products Sales of solar cells and medical equipment Production and sales of computer products Holding Company Intellectual property rights integrative services Biotechnology services and retail sale and wholesale of medical divices Sales of solar cells and medical equipment Production and sales of intelligent devices Marketing promotion	62,000 1,087,800 630,845 2,954 80,300 50,000 1,594,163 789,646 150,000 - 6,128,937 6,240 23,712 311,160 1,013,430 24,568	1,000,000 1,087,800 630,845 2,954 80,300 50,000 - - 150,000 - 6,128,937 6,240 23,712 311,160 92,130 24,568	15,000 108,150 45 - 8,030 5,000 395,000 - 15,000 - 199,575 189 9,120 30,930 - 400	% 100.00 % 33.45 % 100.00 % 100.00 % 73.00 % 100.00 % 100.00 % 100.00 % 4.64 % - % 100.00 % 35.87 % 30.00 % 9.57 % 100.00 % 100.00	75,116 (661,196) 17,572 2,809 (11,614) 49,589 1,493,519 772,246 (96,241) - 12,518,056 1,237 19,567 (198,449) 968,778 102,992	1,244 (12,012) (627) (153) (77,893) (283) (44,646) 4,554 (12,012) (44,646) (61,417) 836 (3,589) (12,012) (42,776) 1,052	1,244 (125) (627) (153) (56,862) (283) (44,646) 4,554 - - - - - - - -	Subsidiary `〞` `〞` `〞` `〞` `〞` `〞` `〞` Associate Company `〞` `〞` Investment accounted for using equity method `〞` Associate Company `〞` `〞`

〜 78 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Investor company	Investee company	Location	Main businesses and products	Original inves	tment amount	Balance a	s of December 3	1, 2023	Net income (loss) of the investee	Share of profits/losses of investee	Note
				December 31, 2023	December 31, 2022	Shares/Units (In thousands)	Percentage of ownership	Carrying value
Inventec Appliances (Cayman) Holding Corp. Inventec Appliences (Pudong) Corp. InveneXt System Co., Ltd.	Inventec Appliances Corporation USA, Inc. Inventec Appliances (Malaysia) SDN. BHD. Inphicomm Ltd.	USA Malaysia Samoa	Sales services Production and sales of intelligen devices Sales of 5G equipment	1,536 t 881,769 -	1,536 881,769 -	10 121,000 -	% 100.00 % 100.00 % 55.00	16,664 (376,047) -	926 (283,926) -	- - -	Associate Company `〞` `〞`(Note 3)

Note 1: The transactions in foreign currencies were exchanged to New Taiwan Dollars in spot rate at the date of the audited entity's financial reports. Note 2: According to the regulations, the Company are not required to disclose the share of income / loss of investees. Note 3: No capital has been injected as of December 31, 2023.

(c) Information on investment in Mainland China:
The names of investees in Mainland China, the main businesses and products, and other information:

(In Thousands of New Taiwan Dollars)

Name of investee	Main businesses and products	Total amount of paid-incapital	Method of investment (Note 1)	Accumulated outflow of investment from Taiwan as of January 1, 2023	Investment flows	Investment flows	Accumulated outflow of investment from Taiwan as of December 31, 2023	Net income (losses) of the investee	Percentage of ownership	Investment income (losses) (Note 2)	Book value	Accumulated remittance of earnings in current period (Note 6)
					Out-flow	Inflow
Inventec (Shanghai) Service Co., Ltd Inventec (ChongQing) Service Co., Ltd Inventec(Pudong) co.,Ltd Inventec (Shanghai) Co.,Ltd. Inventec (ChongQing) Corporation Inventec (Pudong) Technology Corp. Inventec Electronics (Tianjin) Co.,Ltd. Inventec Electronics (Beijing) Co.,Ltd. INVENTEC HI- TECH CORPORATION Inventec Asset- Management(Shangh ai) Corporation Saint Investment Consulting Corporation SQ Technology (Shanghai) Corporation Truswe (ChongQing) Technology Co.,Ltd	Sales of computer products Sales of computer products Sales of computer products Sales of computer products Production and sales of computer products Production and sales of computer products Electronic product software development Electronic product software development Sales of computer products Leasing Business management Production and sales of computer products Sales of electronic products	360,865 30,710 1,535,500 2,073,298 2,303,250 1,799,351 153,550 44,530 1,535,500 1,856,655 260,154 235,122 130,077	(2) (2) (2) (2) (2) (2) (2) (2) (2) (3) (3) (3) (3)	61,420 30,710 1,535,500 905,945 2,303,250 1,535,500 130,518 44,530 1,535,500 - - - -	- - - - - - - - - - - - -	- - - - - - - - - - - - -	61,420 30,710 1,535,500 905,945 2,303,250 1,535,500 130,518 44,530 1,535,500 - - - -	5,359 483 106,371 (258,941) 2,288,397 (269,443) 9,251 3,425 70,968 (364,575) 6,016 (89,037) (23,265)	% 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 78.00 % 100.00 % 100.00 % 20.00	5,359 483 106,371 (276,795) 2,288,397 (278,996) 9,251 3,425 70,968 (284,369) 6,016 (89,037) (4,653)	336,660 40,482 4,348,824 1,582,197 14,126,416 7,619,911 267,397 79,374 1,734,084 1,047,135 304,110 (594,376) 17,739	30,234 - - - 2,242,107 321,599 149,517 - - - - - -

〜 79 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Name of investee	Main businesses and products	Total amount of paid-incapital	Method of investment (Note 1)	Accumulated outflow of investment from Taiwan as of January 1, 2023	Investm	ent flows	Accumulated outflow of investment from Taiwan as of December 31, 2023	Net income (losses) of the investee	Percentage of ownership	Investment income (losses) (Note 2)	Book value	Accumulated remittance of earnings in current period (Note 6)
					Out-flow	Inflow
Testron Technology(JiangSu) Co., Ltd. Shanghai Haixin Electronic Technology Co., Ltd. Dawnline (Nanjing) Intelligent Technology Co., Ltd. INVENTEC APPLIANCES (Shanghai) Corp. Inventec Appliances (Pudong) Corp. Inventec Appliances (Jiangning) Corp. Inventec Appliances (Nanjing) Corp. INVENTEC APPLIANCES (XI'AN) CORPORATION Inventec Appliances (Nanchang) Corp. Apex Business Managements & Consulting (Shanghai) Co., Ltd. Inventec Appliances (Shanghai) Enterpri Inventec Appliances (Nanchang) Intelligent Manufacturing Co., Ltd. Inventec Easy Doctor Corporation Inventec QD ( Shanghai ) Corporation (Note 8)	Production and sales of electronic products Production and sales of electronic products Solution of intelligent transportation Development of intelligent devices Production and sales of intelligent devices Production and sales of intelligent devices House leasing House leasing Development of intelligent devices Business management and Consulting Industrial investment and investment management Production and sales of intelligent devices Production and sales of medical devices , software development Business management and Consulting	120,589 14,116 6,637 1,584,636 2,364,670 2,088,280 153,550 122,840 64,491 2,176 34,687 260,155 43,359 -	(3) (3) (3) (2) (2) (2) (2) (2) (2) (3) (3) (3) (3) (3)	- - - 1,477,705 2,364,670 1,289,820 275,821 122,840 64,491 - - - - -	- - - - - - - - - - - - - -	- - - - - - - - - - - - - -	- - - 1,477,705 2,364,670 1,289,820 275,821 122,840 64,491 - - - - -	151,212 (3,659) (33,725) 64,524 (603,516) 186,517 194,727 5,225 4,575 6,007 (3,795) (60,987) (17,750) (5,508)	% 9.99 % 16.56 % 15.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00	12,413 (1,512) (4,722) 64,524 (500,768) 168,319 194,727 5,225 4,575 6,007 (3,795) (60,987) (17,750) (5,508)	118,604 41,573 38,725 1,554,284 6,475,054 3,659,477 619,149 78,947 4,105 131,255 16,213 (136,659) 12,598 (5,406)	- - - 1,535,981 2,297,117 3,571,176 85,353 - - - - - - -

2. Limitation on investment in Mainland China:

Name of Company	Accumulated Investment in Mainland China as of December 31, 2023	Investment Amounts Authorized by Investment Commission, MOEA	Upper Limit on Investment (Note 3,4,7) - 4,427,529
The Company Inventec Appliances Corp.	8,147,363 5,663,784	8,147,363 5,663,784

Note 1: There are three ways of investments as following:

(a) Direct investment in Mainland China.
(b) Indirect investment in Mainland china through a subsidiary in a third place.

Note 2: The recognition of investment income (loss) is based on the financial statements audited by CPA of the investee company.

Note 3: In accordance with the regulation of amended limitation calculation of Investment Commission in 29 August, 2008, MOEA (IDB) committed the Company were in the scope of operating headquarter; therefore there is no need to calculate the limitation.

〜 80 〜

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Note 4: The upper limit on investment of Inventec Appliances Corp. is the higher of 60% of net value or 60% of consolidated net value.

Note 5: The transactions in foreign currencies were translated into New Taiwan Dollars using spot rates at the financial report date.

Note 6: The amount of foreign currencies was translated into New Taiwan Dollars at historical exchange rates.

Note 7: After the accumulated investment in Mainland China as of December 31, 2023, deducted the accumulated remittance of earnings, the investment amounts of Inventec Appliance Corp. was still under the upper limit on investment.

Note 8: No capital has been injected as of December 31, 2023.

Note 9: The inter-company transactions were eliminated in the consolidated financial statements.

Significant transactions:

The significant inter-company transactions with the subsidiary in Mainland China for the year ended December 31, 2023, are disclosed in “Information on significant transactions”.

(d) Major shareholders:

Major shareholders:
Shareholding Shareholder’s Name	Shares	Percentage
Taishin International Bank Co., Ltd, entrusted with custody of Cathay MSCI Taiwan ESG Sustainability High Dividend Yield ETF	191,906,000	% 5.34

Note 1: The information on major shareholders, which is provided by the Taiwan Depository & Clearing Corporation, summarized the shareholders who held over 5% of total non-physical common stocks and preferred stocks (including treasury stocks) on the last business date of each quarter. The regstered non-physical stocks may be different from the capital stocks isclosed in the financial statements due to different calculation basis.
Note 2: If shares are entrusted, the above infromation regarding such shares will be revealed by each trustors of individual trust account. The shareholders holding more than 10% of the total shares of the company should declare insider's equity according to Securities and Exchange Act. The numbers of the shares declared by the insider include the shares of the trust assets which the insider has discretion over use. For details of the insider's equity announcement please refer to the TWSE website.

(14) Segment Information

Please refer to consolidated financial report of Inventec Corporation for the year ended December 31, 2023.

〜 81 〜

INVENTEC CORPORATION

Statement of Cash and Cash Equivalents

December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Description Amount Petty cash $ 450 Foreign cash 254 Subtotal 704 Checking accounts 428 Demand deposits 80,994 Foreign deposits USD 133,097 thousands 4,088,849 JPY 1,666 thousands CNY 69 thousands EUR 24 thousands Time deposits 1,000 Subtotal 4,171,271 $ 4,171,975
Cash Cash in banks

〜 82 〜

INVENTEC CORPORATION

Statement of Changes in Financial Assets Measured at Fair Value through Other Comprehensive Income - Current

For the year ended December 31, 2023

(In Thousands of New Taiwan Dollars)

Share or units	Par value $ 40,630	Total amount 645,967	Interest rate % -	Acquisition cost 113,690	Accumulated impairment -	Fair value Unit price Total amount Note 159.00 645,967
						Unit price 159.00
4,063

〜 83 〜

INVENTEC CORPORATION

Statement of Accounts Receivables

December 31, 2023

(In Thousands of New Taiwan Dollars)

Client Name	Description	Amount Note $ 49,489,896 9,894,099 7,139,128 The year-end balance of each client doesn't exceed 5% of the account balance. 66,523,123 (45,475) 66,477,648 25,373,938 51,856 The year-end balance of each client doesn't exceed 5% of the account balance. 25,425,794 - 25,425,794 $ 91,903,442
Non-related parties : A B Others Subtotal Less: Loss allowance Net amount Related parties : Inventec Holding (North America) Corp. Others Subtotal Less: Loss allowance Net amount Total

〜 84 〜

INVENTEC CORPORATION

Statement of Other Receivables

December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 309,855 45,582,076 12,008 (37,065) $ 45,866,874
Non-related parties Related parties Current accrued income Less: Loss allowance Total	Payments on behalf of others Payments of materials on behalf of others Interest receivable from banks

Statement of Inventory

Item	Amount Cost Net realized value Note $ 14,038,248 13,815,717 1,473,845 1,464,282 5,251,908 5,231,069 20,764,001 20,511,068 (252,933) $ 20,511,068
	Cost $ 14,038,248 1,473,845 5,251,908 20,764,001 (252,933) $ 20,511,068
Raw materials Work in process Finished goods Subtotal Less: Allowance for inventory valuation losses and obsolescence Total

〜 85 〜

INVENTEC CORPORATION

Statement of Other Current Assets

December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 61,420 5,391 77,944 144,755 870,777 173,905 3,031 998,867 370,385 45,293 $ 2,607,013
Prepayments Other financial assets Restricted assets Temporary debits Payment on behalf of others Asset recognized as right to recover products from customers Others	Payment of materials Toolings Others Subtotal Time deposits Collateral deposits Others Others Others Others

〜 86 〜

Inventec Corporation

Statement of Current and Non-current Financial Assets at Fair

Value Through Profit or Loss

For the year ended December 31, 2023

(In Thousands of New Taiwan Dollars)

Name of financial instrument Common Stock Empass Technology Inc Entire Technology Co., Ltd. Imedtac Co., Ltd. Tmy Technology Inc. Enflex Corporation Subtotal Convertible bonds SKSpruce Holding Limited Total	Beginning Balance Shares/(in thousand) Fair value 560 $ 11,722 3,260 65,461 1,200 40,431 2,857 12,538 750 2,470 132,622 - 10,557 $ 143,179	Addition Shares/(in thousand) Amount 62 6,022 - 3,553 - 1,252 - 6,415 - - 17,242 - 7,926 25,168	Decrease Shares/(in thousand) Amount - - - - - - - - - 1,970 1,970 - - 1,970	Ending balance Shares/(in thousand) Fair value 622 17,744 3,260 69,014 1,200 41,683 2,857 18,953 750 500 147,894 - 18,483 166,377	Collateral Note None `〞` `〞` `〞` `〞` `〞`
	Shares/(in thousand)	Shares/(in thousand) 62 - - - - -	Shares/(in thousand) - - - - - -	Shares/(in thousand) 622 3,260 1,200 2,857 750 -
	560 3,260 1,200 2,857 750 -

〜 87 〜

INVENTEC CORPORATION

Statement of Changes in Financial Assets Measured at fair Value － through Other Comprehensive Income Non-current

For the year ended December 31, 2023

(In Thousands of New Taiwan Dollars)

Name of financial instrument Common Stock Arima Communications Corp. Tomorrow Studio Co., Ltd. Tai Yi Precision Corporation New E Materials Co., Ltd. Top Taiwan Xiv Venture Capital Co., Ltd. Hushan Autoparts Inc. ZT Group Int'l, Inc. Amphastar Pharmaceuticals Inc. Subtotal Preferred Stock CloudMosa Technologies, Inc. Rasilient Systems, Inc. SKSpruce Holding Limited QEEXO Co. Rescale Inc. Sensel Inc. ASOCS LTD. Atayalan, Inc. XMEMS LABS INC Subtotal Total	Beginning Balance Shares (in thousand) Fair value 7,390 $ 37,689 29 94 2,540 - 1,760 8,078 30,000 291,600 - - - 2,138,373 26 22,199 2,498,033 235 35,395 3,632 - 3,746 26,852 568 30,606 355 6,946 532 14,123 360 - 1,553 4,569 - - 118,491 $ 2,616,524	Addition Shares (in thousand) Amount - - - - - - - 88 - 7,200 500 29,200 - 1,525,319 - 26,817 1,588,624 - 11,056 - - - 20,164 - - - 13,137 - - - - - 812 1,000 10,171 55,340 1,643,964	Decrease Shares (in thousand) Amount - 24,978 24 30 - - - - - - - - - - - - 25,008 - - - - - - 568 30,606 - - - 14,123 - - - - - - 44,729 69,737	Ending balance Shares (in thousand) Fair value 7,390 12,711 5 64 2,540 - 1,760 8,166 30,000 298,800 500 29,200 - 3,663,692 26 49,016 4,061,649 235 46,451 3,632 - 3,746 47,016 - - 355 20,083 532 - 360 - 1,553 5,381 1,000 10,171 129,102 4,190,751	Collateral Note None `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`
	Shares (in thousand)	Shares (in thousand) - - - - - 500 - - - - - - - - - - 1,000	Shares (in thousand) - 24 - - - - - - - - - 568 - - - - -	Shares (in thousand) 7,390 5 2,540 1,760 30,000 500 - 26 235 3,632 3,746 - 355 532 360 1,553 1,000
	7,390 29 2,540 1,760 30,000 - - 26 235 3,632 3,746 568 355 532 360 1,553 -

〜 88 〜

INVENTEC CORPORATION

Statement of Changes in Investments Accounted for Using the Equity Method

For the Year Ended December 31, 2023

(In Thousands of New Taiwan Dollars)

Name of investee Inventec Besta Co., Ltd. Inventec Corporation (Hong Kong) Ltd. Inventec Holding (North America) Corp. Inventec Appliances Corp. Inventec (Cayman) Corp. IEC (Cayman) Corporation Inventec (Czech), S.R.O. Inventec Development Japan Corporation Inventec Japan Cororation Inventec Investment Co., Ltd. AI Mobile Co., Ltd. Manufacturing (India) Private Limited Inventec Electronics (Thailand) co., Ltd. Inventec Technology (Vietnam) Compony Limited Inventec Solar Energy Corporation	Beginning Balance Shares (in thousand) Amount 23,405 $ 222,154 2,500 417,502 2,011 4,897,732 536,857 8,382,773 301,768 26,681,541 25,000 1,774,967 - 231,522 45 19,943 - 3,165 108,800 68,239 8,030 44,806 5,000 49,872 - - - - $ 42,794,216 108,150 $ (661,071)	Add	ition Amount - 24,060 994,805 - 1,270,418 289,508 344,207 - - 6,877 - - 1,493,519 772,246 5,195,640 -	Dec	rease Amount 27,918 - - 632,989 - - - 2,371 356 - 56,420 283 - - 720,337 125		Ending balance	Amount 194,236 441,562 5,892,537 7,749,784 27,951,959 2,064,475 575,729 17,572 2,809 75,116 (11,614) 49,589 1,493,519 772,246 47,269,519 (661,196)	Market V Asset	alue or Net s Value Total amount 423,631 441,562 5,892,537 7,379,214 27,951,959 2,064,475 575,729 17,572 2,809 75,116 (11,614) 49,589 1,493,519 772,246 47,128,344 (661,196)	Collateral Note None Note `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` Note 1
	Shares (in thousand)	Shares (in thousand) - - 2 - - - - - - - - - 395,000 - -		Shares (in thousand) - - - - - - - - - 93,800 - - - - -		Shares (in thousand) 23,405 2,500 2,013 536,857 301,768 25,000 - 45 - 15,000 8,030 5,000 395,000 - 108,150	Percentage of ownership % 37.53 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 73.00 % 100.00 % 100.00 % 100.00 % 33.45		Unit price 18.10 - - - - - - - - - - - - - -
	23,405 2,500 2,011 536,857 301,768 25,000 - 45 - 108,800 8,030 5,000 - - 108,150

Note : The market value of listed companies are market value, and the value of private entities are net asset value.

Note1: Recognized as "other non-current liabilities, others".

〜 89 〜

INVENTEC CORPORATION

Statement of Other Non-current Assets

December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 3,436,868 (3,186,732) 1,668,938 198,472 $ 2,117,546
Deferred expense Less: Accumulated depreciation Deferred tax assets Other assets	Toolings Refundable deposits and other assets

〜 90 〜

INVENTEC CORPORATION

Statement of Short-term Borrowings

December 31, 2023

(In Thousands of New Taiwan Dollars)

Category of loans	Description	Ending balance $ 1,402,306 4,169,964 9,194,149 3,438,824 2,100,000 1,842,269 1,842,017 1,885,871 500,000 300,000 1,531,503 $ 28,206,903	Contract Period 2024.01.26 2024.01.05~2024.03.05 2024.01.04~2024.01.24 2024.01.12~2024.01.26 2024.01.11~2024.01.26 2024.01.05 2024.01.17 2024.01.03 2024.01.11 2024.01.08 2024.01.26	Range of interest rate Loan commitments 6.26% TWD 1,500,000 6.09%~6.20% TWD 229,000 1.63%~6.22% USD 300,000 6.24%~6.26% USD 150,000 1.77% USD 150,000 6.10% TWD 60,000 5.95% USD 60,000 6.15% TWD 2,325,000 1.63% USD 65,000 1.85% USD 60,000 5.83% USD 50,000	Collateral or guarantee Note None `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞` `〞`
Short-term borrowings	E.SUN Bank Citi Bank DBS Bank Bank of Taiwan Sumito Mitsui Bank Cathay United Bank Mega Bank Hua Nan Bank HSBC Bank Chang Hwa Bank China Construction Bank

〜 91 〜

INVENTEC CORPORATION

Statement of Accounts Payable

December 31, 2023

(In Thousands of New Taiwan Dollars)

Vendor name	Description	Amount Note $ 11,827,066 7,493,900 4,664,469 2,591,625 2,374,862 17,625,492 The year-end balance of each client doesn't exceed 5% of the account balance. 46,577,414 56,268,441 424,199 The year-end balance of each client doesn't exceed 5% of the account balance. 56,692,640 $ 103,270,054
Non-related parties : V W X Y Z Others Subtotal Related parties : Inventec Corporation (Hong Kong) Ltd. Others Subtotal Total

〜 92 〜

INVENTEC CORPORATION

Statement of Other Payables

December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Description Amount Payables for salary, incentive and bonus $ 3,287,915 Inventory processing fee 670,472 Interest payable and royalty 643,372 Others 1,380,540 $ 5,982,299
Other payables Total

Statement of Other Current Liabilities

Item	Description	Amount Note $ 590 99,664 8,739,492 2,604,035 $ 11,443,781
Other current liabilities	Advance receipts Receipts under custody Temporary credits Others

〜 93 〜

INVENTEC CORPORATION

Statement of Long-term Borrowings

December 31, 2023

(In Thousands of New Taiwan Dollars)

Creditor	Description	Amount $ 1,433,333 716,667 921,300 221,112 (300,000) $ 2,992,412	Contract period 2031.02.26 2031.02.26 2025.07.07 2028.07.07	Interest rate Collateral or guarantee Note % 1.94 Land, buildings and construction Without financial covenant % 1.94 `〞` `〞` % 6.66 None `〞` % 5.69 `〞` `〞`
Hua Nan Bank Bank of Taiwan E.SUN Commercial Bank China Construction Bank Less: Long-term Borrowings, current portion Total	Secured borrowings `〞` Unsecured borrowings `〞`

〜 94 〜

INVENTEC CORPORATION

Statement of Other Non-current Liabilities

December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 4,533,564 57,695 651 661,196 $ 5,253,106
Other non-current liabilities	Deferred tax liabilities Deferred credits Gaurantee deposits received Credit balance of investments accounted for using equity method

〜 95 〜

INVENTEC CORPORATION

Statement of Operating Costs

For the year ended December 31, 2023

(In Thousands of New Taiwan Dollars)

Item
Cost of goods sold from manufacturing
Direct material
Add: Raw material, January 1
Purchases
Less: Raw material, December 31
Transferred to expense
Sales
Loss on physical inventory
Direct labor
Manufacturing expenses
Cost of manufacturing
Add: Work in process, January 1
Purchases
Less: Work in process, December 31
Transferred to expense
Loss on physical inventory
Transferred to warranty
Cost of finished goods
Add: Finished goods, January 1
Less: Finished goods, December 31
Transferred to expense
Transferred to warranty
Cost of material sold
Cost of merchandise sold (triangle trade)
Loss on inventory valuation
Cost of warranty
Expense of idle capacity
Loss on physical inventory
Cost of provision of sales return
Total operating costs

Amount
Subtotal
Total
$ 75,361,679
64,200,718
6,951,112
74,023,895
(14,038,248)
(191,466)
(2,544,425)
(150)
658,239
2,590,031
67,448,988
2,490,878
10,493,567
(1,473,845)
(415,969)
(70)
(49,811)
78,493,738
2,625,308
(5,251,908)
(500,852)
(4,607)
2,544,425
346,139,236
8,671
963,113
2,974
220
(69,387)
$
424,950,931

〜 96 〜

INVENTEC CORPORATION

Statement of Selling Expenses

For the year ended December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Decription	Amount Note $ 658,424 297,257 392,486 125,268 99,676 254,946 $ 1,828,057
Wages and salaries Amortizations Freight Insarance expense Employee benefits Other expenses

Statement of Administrative Expenses

Item	Description	Amount Note $ 1,050,357 162,513 137,745 152,351 696,939 $ 2,199,905
Wages and salaries Depreciation expense Repairs and maintenance expense Professional service fees Other expenses

〜 97 〜

INVENTEC CORPORATION

Statement of Research and Development Expenses

December 31, 2023

(In Thousands of New Taiwan Dollars)

Item	Description	Amount Note $ 4,449,481 997,100 362,420 1,284,720 $ 7,093,721
Wages and salaries Consumable expense Inspection fees Other expenses

〜 98 〜

AI assistant

INVENTEC — Audit Report / Information 2023

52026_rns_2023-11-21_27da8cc9-504f-48a2-97fa-51b31dade7e8.pdf

INVENTEC CORPORATION

PARENT COMPANY ONLY FINANCIAL STATEMENTS

Table of contents

KPMG

Independent Auditors’ Report

Opinion

Basis for Opinion

Key Audit Matters

1. Inventory Valuation

Description of the key audit matter:

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

Auditor’s Responsibilities for the Audit of the Financial Statements

KPMG

Notes to Readers

(English Translation of Parent Company Only Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

BALANCE SHEETS

December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF COMPREHENSIVE INCOME

For the Years Ended December 31, 2023 and 2022

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CHANGES IN EQUITY

For the Years Ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

(English Translation of Parent Company Only Financial Statements and Report Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CASH FLOWS

For the Years Ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

(English Translation of Parent Company Only Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

STATEMENTS OF CASH FLOWS (CONT'D)

For the Years Ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars)

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(1) Company History

(2) Financial Statements Authorization Date and Authorization Process

(3) New Standards, Amendments and Interpretations Adopted:

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(4) Summary of material policies

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Foreign operations

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D) For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS (CONT'D)

For the years ended December 31, 2023 and 2022

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

2.Subsequent expenditure

(i) As a lessee

(English Translation of Financial Statements Originally Issued in Chinese) INVENTEC CORPORATION

INVENTEC Audit Report / Information 2023