Stock Code: 3593

LOGAH TECHNOLOGY CORPORATION

2026 Shareholders' Meeting

Meeting Procedure Manual

Shareholders meeting date: 2026/06/16 AM10:00

Shareholders meeting location: No.15, Ln.62, Caigong 1st Rd., Zuoying Dist., Kaohsiung City, Taiwan (R.O.C.) (Conference Room 1)

Shareholders' meeting will be held by physical shareholders' meeting.

One. Meeting Procedure

Two. Meeting Agenda

Three. Attachments

Attachment I. 2025 Business Report...23
Attachment II. 2025 Consolidated Financial Statements and Independent Auditors’ Report...27
Attachment III. 2025 Parent Company Only Financial Statements and Independent Auditors’ Report...35
Attachment IV. 2025 Audit Committee's Review Report...43
Attachment V. Report on the Status of Implementation of the Sound Operational Plan...44
Attachment VI. 2025 Statement of Deficit Compensation...46
Attachment VII. Comparison Table of the Amended Provisions of the subsidiary Link Bright Technology Limited's “Procedures for Loaning of Funds to Others” and “Procedures for Endorsements and Guarantees”...47
Attachment VIII. Assessment opinion issued by a securities underwriter engaged regarding the necessity and reasonableness of conducting a private placement of securities as approved by the 2019 AGM...52
Attachment IX. Details of Directors Released from Non-Compete Restrictions...57
Attachment X. Underwriter’s Evaluation Report on the Necessity and Reasonableness of the Private Placement...58

Four. Appendices

Appendix I. “Rules of Procedure for Shareholders Meetings”...72
Appendix II. Articles of Incorporation...79
Appendix III. Subsidiary Link Bright Technology Limited “Procedures for Lending Funds to Others” (before amendment)...84
Appendix IV. Subsidiary Link Bright Technology Limited “Operating Procedures for Endorsements and Guarantees” (Before Amendment)...87
Appendix V. Table of Directors’ Shareholding...90

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Logah Technology Corporation

2026 Shareholders’ Meeting Procedure

One. Chair Calls the Meeting to Order
Two. Chair's Opening Remarks
Three. Management Presentation (Company Reports)
Four. Ratifications
Five. Discussions
Six. Extraordinary Motion
Seven. Adjournment

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Logah Technology Corporation

2026 Annual General Meeting Agenda

One. Chair Calls the Meeting to Order (report the number of shares in attendance)

Two. Chair's Opening Remarks

Three. Report Items

I. 2025 Business Report.
II. 2025 Audit Committee Review Report.
III. Status of implementation of the improvement plan for the over-limit loaning of funds by subsidiary Le Yang Investment Co., Ltd., the over-limit endorsements and guarantees by the Company, and the over-limit endorsements and guarantees by subsidiary Suzhou Longdeng Electronic Technologies Limited.
IV. Report on the execution of the Company's 2025 private placement of common shares.
V. Report on the status of implementation of the sound operational plan.

Four. Ratifications

I. The Company's 2025 Business Report and Financial Statements.
II. 2025 loss compensation.
III. Ratification of changes to the cash capital increase plan for the initial listing application in 2008.

Five. Discussions

I. Amendment to subsidiary Link Bright Technology Limited's "Regulations Governing the Lending of Funds" and "Procedures for Endorsement and Guarantee".
II. Ratification of engaging a securities underwriter in 2019 to issue an assessment opinion on the necessity and reasonableness of the private placement of securities.
III. Lifting the non-compete restrictions on directors.
IV. Private placement of common shares for cash capital increase.

Six. Extempore Motions

Nine. Meeting Adjourned

Management Presentation (Company Reports)

I. 2025 Business Report, submitted for review.

[Explanation]: The Company's 2025 Business Report, please refer to Attachment I on pages 23 to 26.

II. 2025 Audit Committee Review Report, submitted for review.

[Explanation]: I. The Company's 2025 Business Report, Parent Company Only Financial Statements, and Consolidated Financial Statements have been duly signed or sealed by the Chairman, managerial officers, and accounting officer. The above proposals regarding the Parent Company Only Financial Statements, Consolidated Financial Statements, Business Report, and loss compensation statement have been reviewed and completed by the Audit Committee, and a review report has been submitted and approved by the Board of Directors on March 26, 2026.

II. For the Independent Auditors’ Report and the aforementioned financial statements, please refer to Attachment II and Attachment III on pages 27-43.

III. For the Audit Committee's Review Report, please refer to Attachment IV on page 44.

III. Status of implementation of the improvement plan for the over-limit loaning of funds by subsidiary Le Yang Investment Co., Ltd., the over-limit endorsements and guarantees by the Company, and the over-limit endorsements and guarantees by subsidiary Suzhou Longdeng Electronic Technologies Limited.

[Explanation]: I. Over-limit and overdue status of loaning of funds by subsidiary Le Yang Investment Co., Ltd.: Handled in accordance with the Financial Supervisory Commission letter Jin-Guan-Zheng-Shen-Zi No. 1140333644 dated February 20, 2025; full repayment was completed on December 1, 2025, resolving the over-limit loaning of funds and one-year overdue situation, and the improvement has been completed.

II. Over-limit endorsements and guarantees by subsidiary Suzhou Longdeng Electronic Technologies Limited (hereinafter referred to as Suzhou Longdeng): Handled in accordance with the Financial Supervisory Commission letter Jin-Guan-Zheng-Shen-Zi No. 1140362146 dated October 31, 2025. Suzhou Longdeng, pursuant to the resolution passed at the Company's extraordinary shareholders' meeting on April 21, 2025, approved the proposal for disposal of 100% equity in the significant subsidiary Suzhou Longdeng. The transfer of control over Suzhou Longdeng Electronic Technologies Limited was

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completed on December 30, 2025. Since December 31, 2025, the Company has lost control over the former subsidiary Suzhou Longdeng Electronic Technologies Limited; therefore, the relevant provisions of the Company's regulations governing endorsements and guarantees no longer apply, and the improvement has been completed.

III. Over-limit endorsements and guarantees by the Company: Handled in accordance with the Financial Supervisory Commission letter Jin-Guan-Zheng-Shen-Zi No. 1140359268 dated September 24, 2025. After the Board of Directors resolved on December 9, 2025 to reduce the endorsement and guarantee limit, the over-limit endorsement and guarantee situation was resolved, and the improvement has been completed.

IV. Report on the execution of the Company's 2025 private placement of common shares.

[Explanation]: I. Approved by the AGM on June 27, 2025, it was proposed that a private placement of common shares be conducted within a limit of 40,000,000 shares, to be carried out in no more than 4 times within one year from the date of the AGM resolution, whether issued in full or in part together; provided that the total number of shares issued shall not exceed 40,000,000 shares.

II. This proposal has completed 1 private placement, issuing 5,000,000 privately placed common shares at a private placement price of NT$10 per share, for a total amount of NT$50,000,000, with full receipt of share payment completed on December 31, 2025, amendment registration completed on January 21, 2026, issuance completed on January 29, 2026, and delivery completed on January 30, 2026.

III. In addition, on May 6, 2026, the Board of Directors Approved that the remaining quota of 35,000,000 shares would not be further processed upon expiration.

V. Report on the status of implementation of the sound operational plan.

[Explanation]: According to the letter No. 1141804659 dated November 5, 2025 issued by Taiwan Stock Exchange Corporation regarding the effective registration of capital reduction, the status of implementation of the Company's sound operational plan shall be reported to the Board of Directors for quarterly control and submitted to the AGM as a report. As of Q4 2025, please refer to Attachment V on page 45 for the status of implementation of the sound operational plan.

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Ratifications

Proposal 1

Proposed by the Board of Directors

Motion: The Company's 2025 Business Report and Financial Statements, submitted for ratification.

Explanation:
I. The Company's 2025 Business Report, Parent Company Only Financial Statements, and Consolidated Financial Statements have been completed, and the above Parent Company Only Financial Statements and Consolidated Financial Statements have been audited by CPAs Tsung-Che Chen and Shu-Ying Chang, and a draft audit report with an unqualified opinion and an other matter paragraph has been issued.
II. The Parent Company Only Financial Statement, Consolidated Financial Statements and Business Report referred to above have been reviewed by the Audit Committee.
III. The Company's 2025 Business Report, please refer to Attachment I on pages 23 to 26.
IV. The 2025 Financial Statements, please refer to Attachment II and Attachment III on pages 27 to 43.
V. Submitted for ratification.

Resolutions:

Proposal 2

Proposed by the Board of Directors

Motion: The Company's 2025 loss compensation proposal, submitted for ratification.

Explanation:
I. The Company's beginning accumulated deficit for 2025 was NT$703,588,534 (same hereinafter). After deducting the 2025 capital reduction for offsetting losses of NT$372,169,670 and adding the 2025 net loss after tax of NT$77,881,232, the loss to be offset amounted to NT$409,300,096. Please refer to Attachment VI on page 46 for the 2025 loss compensation statement.
II. As the Company incurred a net loss after tax in 2025, no dividend is proposed for distribution in 2026, and the same has been reviewed by the Audit Committee.
III. Submitted for ratification.

Resolutions:

Proposal 3

Proposed by the Board of Directors

Motion: Ratification of the changes to the 2008 initial listing cash capital increase plan, submitted for ratification.

Explanation:
I. Handled in accordance with Article 9, Paragraph 1, Subparagraph 9 of the Regulations Governing the Offering and Issuance of Securities by Issuers.

II. The Company's application for initial listing of shares was originally Approved by the Review Committee of the Taiwan Stock Exchange on July 10, 2008, and Approved by the Board of Directors of the Taiwan Stock Exchange on August 19, 2008, and on September 1, 2008, the Board of Directors resolved, for the purpose of enriching operating capital, to issue 11,000,000 new shares through cash capital increase, tentatively at a premium issue price of NT$25 per share, with planned proceeds of NT$275,000 thousand, and the same was Approved by the Company's 2008 AGM, under which all existing shareholders waived their preemptive subscription rights, and Capital Securities Corp. and other underwriters were entrusted to conduct book building; in addition, the application for extension was approved by the Securities and Futures Bureau of the Financial Supervisory Commission, Executive Yuan under letter Jin-Guan-Zheng-Yi No. 0970056322.

III. The Company also resolved at the Board of Directors meeting on March 9, 2009, after summarizing the results of competitive auction and book building and jointly determining with the underwriters, that the underwriting price be set at NT$12 per share and the proceeds be NT$132,000 thousand.

IV. In summary, the original plan was to issue 11,000,000 new shares through cash capital increase, tentatively at a premium issue price of NT$25 per share, with planned proceeds of NT$275,000 thousand. Subsequently, after jointly discussing with the underwriters, the underwriting price was set at NT$12 per share, and the proceeds were NT$132,000 thousand, representing a decrease of NT$143,000 thousand and a change ratio of 52%.

V. Submitted for ratification.

Resolutions:

Discussions

Proposal 1

Proposed by the Board of Directors

Motion: Revision of the subsidiary Link Bright Technology Limited's “Procedures for Lending Funds to Others” and “Procedures for Endorsements and Guarantees” proposal, submitted for discussion.

Explanation:
I. To meet practical needs, it is proposed to revise the subsidiary Link Bright Technology Limited's “Procedures for Lending Funds to Others” and “Procedures for Endorsements and Guarantees”. Please refer to Attachment VII on pages 47 to 51 for the comparison table before and after amendment.
II. Submitted for discussion.

Resolutions:

Proposal 2

Proposed by the Board of Directors

Motion: Ratification of engaging a securities underwriter in 2019 to issue an assessment opinion on the necessity and reasonableness of the private placement of securities proposal, submitted for discussion.

Explanation:
I. To comply with relevant laws and regulations, the ratification of the assessment opinion issued by the securities underwriter on the necessity and reasonableness of the private placement of securities approved by the Company's 2019 AGM is proposed. Please refer to Attachment VIII on pages 52 to 56.
II. Submitted for discussion.

Resolutions:

Proposal 3

Proposed by the Board of Directors

Motion: Proposal to lift the non-competition restrictions on directors, submitted for discussion.

Explanation:
I. As stipulated in Article 209 of the Company Act, Directors who engage in business activities on behalf of the Company or on behalf of others within the scope of the Company’s business are obligated to explain the shareholders’ meeting the essential contents regarding such activities and obtain the meeting’s consent.
II. If any director of the Company has invested in or operated any other company with the same or similar business scope as the Company and serves as a director thereof, then for actual business needs and without prejudice to the interests of the Company, it is hereby proposed in accordance with the law that after election, the AGM approve the lifting of the non-competition restrictions on the newly elected directors and their

representatives.

III. Please refer to Attachment IX on page 57 for the list of directors for whom the restrictions are to be lifted and the details of the lifting of the non-competition restrictions.

IV. Submitted for discussion.

Proposal 4

Proposed by the Board of Directors

Motion: Proposal for a private placement cash capital increase through the issuance of common shares, submitted for discussion.

Explanation: I. The Company intends to conduct a private placement cash capital increase through the issuance of common shares in accordance with Article 43-6 of the Securities and Exchange Act and the relevant regulations, including the “Directions for Public Companies Conducting Private Placements of Securities,” for one or more purposes such as enriching working capital, repaying bank borrowings, or meeting funding needs for long-term development, so as to improve the Company's financial structure and enhance competitiveness. Within a limit of no more than 40,000,000 privately placed common shares, it is hereby submitted to the AGM to authorize the Board of Directors, subject to market conditions and the Company's actual operational needs, to select an appropriate timing and proceed in accordance with relevant laws and regulations in four tranches within one year from the date of the AGM resolution.

II. In accordance with Article 43-6 of the Securities and Exchange Act and the "Directions for Public Companies Conducting Private Placements of Securities", the following is a description of the relevant matters regarding this private placement:

(I) The basis and reasonableness of the pricing:

The reference price for this private placement is determined based on the higher of the following two benchmarks:

(1) The simple arithmetic average of the closing prices of the common shares on one, three, or five business days prior to the pricing date, after excluding the ex-rights adjustments for free share distributions and dividends, and adding back the reverse ex-rights adjustment arising from the capital reduction.

(2) The simple arithmetic average of the closing prices of the common shares over the thirty business days prior to the pricing date, after excluding the ex-rights adjustments for free share distributions and dividends, and adding back the reverse ex-rights adjustment

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arising from the capital reduction.

The price per share for this private placement shall not be lower than 80% of the reference price, and the method for determining such price complies with the relevant requirements under the current laws and regulations of the competent authority and should be deemed reasonable. The actual pricing date and the actual price for this private placement, within the range approved by the shareholders' meeting, will be determined by the Board of Directors, with authorization from the shareholders' meeting, based on the prevailing market conditions and considering the possibility of negotiations with specific parties.
If the price of the privately placed common shares is, according to the aforementioned pricing percentage, lower than the par value and results in accumulated losses, it should still be considered reasonable because the pricing has been determined in accordance with the pricing basis prescribed by laws and regulations and reflects market price conditions. If the increase in accumulated losses affects shareholders' equity, it will be handled in the future depending on the Company's operations and market conditions by way of capital reduction, earnings, capital surplus to offset losses, or other statutory methods. In addition, after the benefits of the capital increase become apparent, the Company's financial structure will be improved, which will be beneficial to the Company's stable long-term development and will have a positive effect on shareholders' equity; therefore, no negative impact on shareholders' equity is expected.
The pricing of the aforementioned privately placed common shares is determined with reference to the Company's operating conditions, future prospects, the principle that privately placed securities are restricted from free transfer for three years, and the recent share price of the Company, and in accordance with the "Directions for Public Companies Conducting Private Placements of Securities" and relevant laws and regulations. Therefore, the determination of such price should have a basis and be reasonable, and will not have a material impact on shareholders' equity.

(II) Method of selection of specific persons:

The offerees of this private placement of common shares shall be specific persons who comply with Article 43-6 of the

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Securities and Exchange Act, Letter Jin-Guan-Zheng-Fa-Zi No. 1120383220 issued by the FSC on September 12, 2023, and the amended Letter Jin-Guan-Zheng-Fa-Zi No. 11203860674 issued on December 29, 2023, regarding the "Directions for Public Companies Conducting Private Placements of Securities," limited to insiders, related parties, or strategic investors. The qualification of subscribers shall be submitted to the shareholders' meeting for authorization for the Board of Directors to review. The subscribers for this private placement of common shares have not yet been determined. If the subscribers are insiders or related parties, the potential list of subscribers and their relationship with the Company is as follows:

Selection method and purpose of the offerees:

(1) The insiders or related parties are the offerees:

① Selection method and purpose: The selection of subscribers will be limited to the Company's directors or managers, who are insiders or related parties. These individuals possess a significant understanding of the Company's operations and, through their positions or close relationships with the Company, can assist in providing the necessary management and financial resources for the Company's operations. They will contribute their experience, management skills, enhance financial cost management, and support business development and expansion, with the aim of strengthening the Company's competitive advantage, improving operational efficiency, and fostering long-term development, ultimately benefiting shareholder interests.

② List of subscribers: The tentative list of subscribers, consisting of insiders or related parties, is as follows. However, no insiders have been confirmed as of now.

Subscriber	Relationship with the Company
Taifeng Capital Co., Ltd.	The Company's institutional director
Taifeng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	The Company's institutional director
Sheng Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.

Subscriber	Relationship with the Company
Sheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng II Capital Co., Ltd.	1. The Company's shareholder holding more than 10% of shares2. The Company's director is the same as the Chairman of that company.
Shih Feng III Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng V Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Cheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng Feng II Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Hsien Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng-Chiang Sun	Chairman of the Company
Han Hui Investment Co., Ltd.	The Company's director is the same as the director of that company.
TAI XIN INVESTMENT CO.,LTD.	The Company's top ten shareholders of its corporate director
Dahan Construction Engineering Co., Ltd.	The Company's directors are 2nd-degree relatives of the directors of that company.
Deng Fu Development & Construction Co., Ltd.	The Company's top ten shareholders of its corporate director
Heng Mei Construction Co., Ltd.	The Company's director is the same as the Chairman of that company.
Hong Yi Enterprise Co., Ltd.	The Company's director is a 2nd-degree relative of the spouse of the Chairman of that company.
Yi-Hsueh Ho	A 2nd-degree relative of a director of the Company
Chun-Hong Ko	Spouse of a 2nd-degree relative of a director of the Company
Ruei-Hsuan Chen	Responsible person of the top ten corporate shareholders of the Company's corporate director
Kun-Hung Li	Top ten shareholders of the top ten corporate shareholders of the Company's corporate director
Jinyuan Investment Co., Ltd.	De facto related party (the responsible
	of the Company's corporate director)
Jinyuan (Cheng) Li	De facto related party (the responsible responsible)
Jinyuan (Cheng) Li	De facto related party (the responsible responsible)

Subscriber	Relationship with the Company
	person of that company is the spouse of the former Chairman of the management team).
Guangxin Co., Ltd.	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman).

③If the subscriber is a corporate shareholder, the following information should be disclosed:

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Taifeng Capital Co., Ltd.	Mei-Ling Chen	38.40%	None
	Pao Wei Optical Co., Ltd.	15.36%	None
	ALL RING TECH CO., LTD.	11.52%	None
	Utek International Development Inc.	7.68%	None
	Ho Chia Fu Investment Co., Ltd.	7.68%	The Company's director is a 2nd-degree relative of the Chairman of that company.
	Cheng Da International Investment Co., Ltd.	7.68%	None
	Yu Kuan Management Co.,Ltd.	4.00%	The Chairman of the Company is the same as the Chairman of that company.
	Te-Hua Chen	3.84%	None
	Hsing Pao Enterprise Co., Ltd.	3.84%	None
Taifeng I Capital Co., Ltd.	Taifeng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	Han Hui Investment Co., Ltd.	40.00%	The Company's Chairman is a 1st-degree relative of the Chairman of that company.

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	TAI XIN INVESTMENT CO.,LTD.	40.00%	The Company's top ten shareholders of its corporate director
	Dahan Construction Engineering Co., Ltd.	14.00%	The Company's directors are 2nd-degree relatives of the directors of that company.
	Deng Fu Development & Construction Co., Ltd.	5.00%	The Company's top ten shareholders of its corporate director
	Ho Chia Fa Investment Co., Ltd.	1.00%	The Company's director is the same as the Chairman of that company.
Sheng Feng Capital Co., Ltd.	Liang Shuo Investment Co., Ltd.	13.32%	None
	Pao Lien Optical Co., Ltd.	9.99%	None
	ALL RING TECH CO., LTD.	9.99%	None
	Mildex Optical Inc.	9.99%	None
	Cheng Da International Investment Co., Ltd.	9.99%	None
	Ching-Shan Huang	7.49%	None
	Chin-Liang Li	6.66%	None
	Utek International Development Inc.	6.66%	None
	Xin Hang Cheng Investment Co., Ltd.	6.66%	None
	Yu Kuan Management Co.,Ltd.	3.46%	The Chairman of the Company is the same as the Chairman of that company.
Sheng Feng I Capital Co., Ltd.	Sheng Feng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	Tsai Yun Fa Investment Co., Ltd.	16.63%	None

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Yi Lin	16.63%	None
	Shu-Chuang Hsiao	16.63%	None
	CLEVER LUCK INVESTMENT LIMITED	8.32%	None
	Kang Shi Investment Co., Ltd.	8.32%	None
	Ho Hsin Yueh Co., Ltd.	8.32%	None
	Mei-Ying Liu	8.32%	None
	Mei-Chen Chen	8.32%	None
	Shang-Jen Chen	8.32%	None
	Yi Chen Capital Co., Ltd.	0.19%	1. The Company's Chairman is a director of that company
2. The Company's director is the Chairman and director of that company
Shih Feng II Capital Co., Ltd.	Shang-Jen Chen	15.35%	None
	Mei-Chen Chen	15.35%	None
	Shu-Chuang Hsiao	15.35%	None
	Chi-Chong Huang	7.68%	None
	Yi Lin	7.68%	None
	Tsai Yun Fa Investment Co., Ltd.	7.68%	None
	PATONN INT'L CO., LTD.	7.68%	None
	Kang Shi Investment Co., Ltd.	7.68%	None
	You Ning Co., Ltd.	7.68%	None
	Yuan-Hsing Lin	7.68%	None

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Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Shih Feng III Capital Co., Ltd.	Yi Chen Capital Co., Ltd.	100.00%	1. The Company's Chairman is a director of that company
2. The Company's director is the Chairman and director of that company
Shih Feng V Capital Co., Ltd.	Mei-Chen Chen	99.01%	None
	Yi Chen Capital Co., Ltd.	0.99%	1. The Company's Chairman is a director of that company
2. The Company's director is the Chairman and director of that company
Cheng Feng I Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Cheng Feng II Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Hsien Feng Capital Co., Ltd.	Yu Kuan Management Co.,Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Han Hui Investment Co., Ltd.	Yi-Hsueh Ho	43.66%	A 2nd-degree relative of a director of the Company
	Yi-Tsang Ho	15.09%	A director of the Company
	Gui-Ling Cai	15.09%	Spouse of a 2nd-degree relative of a

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
			director of the Company
	Pei-Rou Huang	15.09%	The spouse of a director of the Company
	Pong-Ying Chang	11.07%	A 1st-degree relative of a director of the Company
TAI XIN INVESTMENT CO.,LTD.	Ruei-Hsuan Chen	89.55%	Responsible person of the top ten corporate shareholders of the Company's corporate director
	Chia-Chia Lin	1.36%	None
	Yong-Shun Su	9.09%	None
Dahan Construction Engineering Co., Ltd.	Yi-Hsueh Ho	35.71%	A 2nd-degree relative of a director of the Company
	Pong-Ying Chang	34.60%	A 1st-degree relative of a director of the Company
	Heng Mei Construction Co., Ltd.	28.57%	The Company's director is the same as the Chairman of that company.
	Chien-Yun He	0.19%	None
	Chien-Tzu He	0.19%	None
	Yu-Bang He	0.19%	None
	Chien-Han He	0.19%	A 1st-degree relative of a director of the Company
	Chien-Yi He	0.18%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.18%	A 1st-degree relative of a director of the Company
	Kun-Hung Li	30.00%	None
	Yi-Hsueh Ho	35.71%	A 1st-degree relative of a director of the Company
	Pong-Ying Chang	34.60%	A 1st-degree relative of a director of the Company
	Heng Mei Construction Co., Ltd.	28.57%	The Company's director is the same as the Chairman of that company.
	Chien-Yun He	0.19%	None
	Chien-Tzu He	0.19%	None
	Yu-Bang He	0.19%	None
	Chien-Han He	0.19%	A 1st-degree relative of a director of the Company
	Chien-Yi He	0.18%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.18%	A 1st-degree relative of a director of the Company
	Chien-Pui He	0.18%	A 1st-degree relative of a director of the Company

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Deng Fu Development & Construction Co., Ltd.	Li-Lan Chang	30.00%	None
	Tien-Yi Li	20.00%	None
	Kuo-Hsiung Chang	20.00%	None
Heng Mei Construction Co., Ltd.	Han Hui Investment Co., Ltd.	36.64%	The Company's director is the same as the director of that company.
	Ho Chia Fa Investment Co., Ltd.	31.30%	The Company's director is the same as the director of that company.
	Ho Chia Fu Investment Co., Ltd.	31.30%	The Chairman of the company is a second-degree relative of a director of the Company.
	Yi-Hsueh Ho	0.38%	A 2nd-degree relative of a director of the Company
	Yi-Tsang Ho	0.38%	A director of the Company
Hong Yi Enterprise Co., Ltd.	Chien-Yun He	0.67%	None
	Chien-Han He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Tzu He	0.67%	None
	Yu-Bang He	0.67%	None
	Chien-Yi He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.67%	A 1st-degree relative of a director of the Company
	Chun-Hong Ko	95.46%	Spouse of a 2nd-degree relative of a director of the Company

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Ching-Yi He	0.52%	A 2nd-degree relative of a director of the Company
Jinyuan Investment Co., Ltd.	Shu-Chen Lin	50.73%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	48.03%	De facto related party (corporate director of the former management team, the former Chairman)
	Guangxin Co., Ltd.	1.21%	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman)
	Liang-Hsuan Yu	0.03%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)
Guangxin Co., Ltd.	Shu-Chen Lin	51.07%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	41.93%	De facto related party (corporate director of the former

Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
		management team, the former Chairman)
Liang-Hsuan Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)
Liang-En Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)

(2) Strategic investors are the offerees:

① Selection method and purpose: The selection of subscribers is based on their ability to assist the Company in providing the necessary management and financial resources, offering management expertise, enhancing financial cost management, and supporting business development and expansion. This will strengthen the Company's competitive advantage, improve operational efficiency, and promote long-term development, ultimately benefiting shareholder interests.

② Necessity: In response to the Company's long-term operational plans, the purpose of this private placement is to enhance operational performance and strengthen the financial structure. Additionally, considering the need to stabilize the management team, the introduction of strategic investor funds through this private placement will contribute to the Company's operations and business development. It will also improve the overall operational health of the Company and strengthen its cohesion,

making the introduction of strategic investors necessary.

③ Expected benefits: The infusion of funds from strategic investors will reduce the pressure on operating capital costs, strengthen the financial structure, and enhance the Company's competitiveness. This will promote stable growth in the Company's operations and be beneficial to shareholder equity.

④ Currently, no specific strategic investors have been determined. Matters related to contacting specific persons are proposed to be fully authorized for handling by the Board of Directors.

(III) Reasons for the necessity of the private placement and expected benefits:

Reasons for not adopting a public offering: Considering the capital market conditions, the timeliness, feasibility, and issuance costs of fundraising, and the actual need to introduce strategic investors; and given that a private placement offers a relatively swift and simple process and that privately placed securities are, in principle, restricted from free transfer for three years—thereby better ensuring a long-term cooperative relationship between the Company and strategic investors. Moreover, by authorizing the Board of Directors to conduct the placement in multiple tranches at appropriate times based on the Company's actual operational needs, the Company's fundraising agility and flexibility will be effectively enhanced, and stable operations can be guaranteed. Therefore, instead of a public offering, it is proposed to issue common shares through a private placement. The implementation of this plan is expected to result in a sound financial structure and improved operational efficiency, which will positively benefit shareholders' equity.
Private placement amount: Within a limit of 40,000,000 shares, and it will be conducted in four installments within one year from the date of the shareholders' meeting resolution.
Use of funds from the private placement: For each tranche, the funds will be used to repay bank borrowings, bolster working capital, or meet the capital requirements of invested enterprises for the Company's future operational development.

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Expected benefits: The expected benefits from each tranche of the private placement will contribute to the expansion of the Company's operational scale, improve its financial structure, enhance operational profitability, and strengthen the Company's competitiveness.
Regarding the expected issuance amount for the 1st to 4th tranches mentioned above, the number of shares for each tranche may be adjusted based on the actual issuance status. When each tranche is actually implemented, the unissued shares from previous tranches and/or the shares planned for subsequent issuance may be issued together, either in full or partially. However, the total number of shares issued will not exceed 40,000,000 shares.

III. In accordance with the "Directions for Public Companies Conducting Private Placements of Securities," if there is a change in control within one year prior to the board's resolution to conduct a private placement, or if the private placement introduces strategic investors that could lead to a change in control, the Company should request the securities underwriter to provide an evaluation opinion on the necessity and reasonableness of the private placement. Therefore, the Company has requested the securities underwriter to issue an evaluation opinion on the necessity and reasonableness of this private placement. Please refer to Attachment X.

IV. The cash capital increase through the private placement of common shares will be conducted without physical issuance of stock certificates. The rights and obligations of the common shares in this private placement are the same as those of the Company's original common shares. However, in accordance with Article 43-8 of the Securities and Exchange Act, except for specific circumstances, the private placement securities may be freely transferred three years after delivery. The Company's privately placed common stock will apply for public offering and listing for trading with the competent authority three years after the delivery date.

V. To proceed with this private placement of common shares for cash capital increase, it is proposed to authorize the Chairman or a person designated by him to represent the Company in signing and negotiating all relevant contracts and documents related to this private placement plan (including the negotiation with strategic investors), and to handle all matters necessary for the implementation of this private placement plan.

VI. After the cash capital increase through this private placement of

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common shares is approved by the shareholders' meeting, the principal terms of the placement and any other unresolved matters—excluding the pricing ratio—such as the actual issue price, actual pricing date, number of shares issued in each tranche, amount to be raised, issuance conditions, capital utilization plan, use of proceeds, scheduled timeline, and other related matters, are to be submitted to the shareholders' meeting for authorization of the Board of Directors to determine, adjust, and fully handle in accordance with the Company's actual needs, market conditions, and relevant laws and regulations. Should there be a need for changes or amendments in the future due to changes in laws and regulations, instructions from competent authorities, or changes in operational assessments or market and other objective environmental factors, it is proposed to authorize the Board of Directors to handle such matters in full compliance with relevant regulations, subject to approval by the shareholders' meeting.

VII. This matter was reviewed and Approved by the 6th Term 12th meeting of the Audit Committee.

VIII. No objection or qualified opinion from independent directors.

IX. After this matter was Approved by the Board of Directors, it is proposed to submit it to the 2026 AGM for Discussion.

Resolutions:

Extraordinary Motion

Adjournment

Attachment I

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Logah Technology Corporation

2025 Business Report

I. 2025 Business results

(I) 2025 Implementation and outcome of business plans

Unit: NTD thousands; %

Item	2025	2024	Amount increase (decrease)	Percentage % increase (decrease)
Operating revenues	1,097,310	877,438	219,872	25.06
Gross profit	11,264	(51,159)	62,423	81.96
Net loss after tax	(77,881)	(203,533)	125,652	61.74

(II) Budget execution

The Company did not publish financial forecast, hence not applicable.

(III) Revenues, expenses, and profitability analysis

Financial income and expenditure:

In 2025, cash outflow from operating activities was NT$2,280 thousand; cash outflow from investing activities was NT$27,393 thousand; cash inflow from financing activities was NT$306,700 thousand; the impact of exchange rate changes on cash was (NT$1,073) thousand; and net cash inflow for the period was NT$275,954 thousand.

Profitability analysis:

Item		2025	2024
Financial structure (%)	Debt to assets ratio (%)	78.13	80.29
	Long-term capital to property, plant and equipment ratio (%)	413.20	139.02
Solvency (%)	Current ratio (%)	135.19	61.42
	Quick ratio (%)	126.48	50.49
Profitability (%)	Return on assets (%)	(3.98)	(12.24)
	Return on equity (%)	(26.84)	(53.97)
	Net profit margin (%)	(7.09)	(23.19)

(IV) Research and development

In response to global energy conservation, carbon reduction, and ESG trends, the Company continues to align with customers' demands for innovative appearance, thinness, durability, and lightweight products, and in response to the needs for new technologies and new processes as well as increased production labor costs, continues to actively invest in the following R&D plans:

(1) Technological enhancement of gas assisted injection molding.
(2) Technological enhancement of waterborne coating.
(3) Technological enhancement of IMD/in-mold labeling.
(4) Technological enhancement of inner mold de-gating system.
(5) Technological enhancement of IMF film insert molding.
(6) Automated production technology.
(7) Technological enhancement of rapid heat cycle molding (RHCM) with dual mold temperature controller energy efficiency.
(8) Technological enhancement of time series controllers for hydraulic hot-runner molds.
(9) Technological enhancement of the double shot injection molding.
(10) Technological enhancement of high-gloss (#14,000) specular surface products.
(11) Technological enhancement of high-speed thin-wall injection molding.
(12) Technological enhancement of PCR materials injection molding.
(13) Technological enhancement of new energy auto parts and interior parts molding and painting.
(14) Improvement of the gilding technology for frames of decorative strip frames
(15) Improvement of curved thin parts molding technology
(16) Improvement of fully automated insert molding technology for large plastic parts.
(17) Improvement of laser engraving process technology for plastic part surfaces.
(18) Improvement of ultrasonic heat staking process technology for plastic parts.
(19) Improvement of waterproof design and molding process for plastic parts.

The Company's technology focuses on mold design and development, and the molding development of plastic parts featuring gas assist, heat dissipation, high functionality, high-gloss mirror surfaces, automated production, and environmentally friendly characteristics of PCR raw materials. Combined with automated assembly and secondary processing technologies, the Company provides customers with complete and high-quality product supply services, enhances the Company's service quality and efficiency, and ensures market competitiveness.

II. Summary of current year's business plan

(I) Business policy

Consolidate and expand niche markets, and respond to global trade protection by expanding the international footprint.
Positioned around professional precision mold design, development, and manufacturing, and providing one-stop services.

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From a single design and production process, Logah Technology has upgraded to full-chain services covering [design-processing-solution integration], enabling it to provide customers with “mechanical solution integration business” covering the full life cycle of mechanical products, helping customers simplify supply chain processes and improve project efficiency, and achieving one-stop cooperation from [product requirements] to [delivery].

(II) Estimated sales volume and basis

The Company sets annual business targets based on its business performance over the years, the current status of the Company, and the development trend of market demand. However, as the Company has not disclosed its 2026 financial forecast, the expected sales volume will not be disclosed.

(III) Production and sale policies

Consumer 3C products, 5G network communication products, and water-based smart sports equipment are the main growth trends in the future consumer market.
Consolidate the customer base for consumer 3C products and AIO all-in-one PCs.
Expand the medical care and stay-at-home economy markets.
Continue to develop the customer base for new energy automotive parts, interior parts, center control instrument panels, energy storage modules, and charging piles.
Promote the continued growth and development of the new energy vehicle customer base.
Develop the AI smart market: servers/AI glasses/home care robots.

III. Future development strategies of the Company

(I) Short-term operational and business development plans

Continue to develop new customers and new product lines, and provide the best service quality.
Enhance product quality and service.
Improve process standards and production efficiency through technological innovation, intelligent transformation, and digital transformation, and increase product added value.
Through strategic investment in the “wireless communication RF/gallium nitride” field, the Company provides high-performance GaN process technology services, with products mainly applied in 5G, low-earth-orbit satellite communications, new energy electric vehicles, new energy storage equipment, and power conversion devices.

(II) Mid-term and long-term operation and business development plans

Strengthen information links and circulation with system manufacturers in Taiwan and mainland China as well as international brand manufacturers, and strive to become a long-term cooperative manufacturer for customers.
Integrate the resources of the supply chain, establish a sharing platform, cooperate with other suppliers to achieve mutual benefits, reduce resource consumption, and improve customer reliability and quality.

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Develop export markets, and continue to develop the EMS foundry model (Electronics Manufacturing Service): some orders are received in Taiwan, and production and delivery are carried out by plants in Taiwan, mainland China, and Vietnam, with increasing product gross margin as the primary goal.
Promote energy conservation and carbon reduction in plant areas and products, and the implementation of the Company's ESG sustainable development goals.
Mechanical integration for AI smart healthcare and home care robots, as well as technology transfer and manufacturing applications of 3D printing.

IV. Impact of the external competition, legal, and overall business environments

In the face of the global economic situation, significant fluctuations in oil prices, rapid changes, and the regional integration of global supply chains, the Company will continue to strengthen the integration of internal and external resources, actively understand and satisfy customer needs, closely monitor developments in the external competitive environment in order to respond to changes in the market environment, actively invest in new fields, strengthen the transfer of new technologies, improve efficiency, pursue product vertical integration, and expand the application fields of mechanical parts.

Chairman: Cheng-Chiang Sun

Managerial officers: Sheng-Yuan Hsiao

Chief Accountant: Wen-Ching Huang

Attachment II

Independent Auditors' Report

To the Board of Directors, Logah Technology Corporation:

Audit opinions

The Consolidated Financial Statements of Logah Technology Corporation and its subsidiaries (the "Logah Group") as of December 31, 2025, and the consolidated statements of comprehensive income, changes in equity and cash flows for the period from January 1 to December 31, 2025, and the notes to the Consolidated Financial Statements (including a summary of significant accounting policies) have been audited by us.

In our opinion, the above Consolidated Financial Statements present fairly, in all material respects, the consolidated financial position of the Logah Group as of December 31, 2025, and its consolidated financial performance and consolidated cash flows for the period from January 1 to December 31, 2025, in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Financial Reporting Standards, International Accounting Standards, Interpretations, and Interpretation Bulletins endorsed and issued into effect by the Financial Supervisory Commission.

Basis for the Audit Opinion

We conducted our audit in accordance with the Regulation Governing Auditing and Certification of Financial Statements by Certified Public Accountants and auditing standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Consolidated Financial Statements section of our report. The auditors of the firm, subject to the independence regulations, have maintained independence from the Company in accordance with the Code of Ethics and perform other obligations of such Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Consolidated Financial Statements for the year 2025. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. The key audit matters that, in our judgment, should be communicated in the audit report are as follows:

I. Revenue recognition

For the accounting policy on revenue recognition, please refer to Note 4(15), Revenue Recognition, to the Consolidated Financial Statements; for the description of revenue recognition, please refer to Note 6(19), Revenue from Contracts with Customers, to the Consolidated Financial Statements.

The Logah Group is engaged in the manufacture and sale of plastic structural component products. The delivery terms agreed in sales contracts entered into with customers affect the Group's judgment as to whether the timing of revenue recognition is consistent with the timing of transfer of control of goods, and therefore give rise to significant risk. Therefore, testing of revenue recognition is one of the important assessment matters in our audit of the Logah Group's financial reports.

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Audit procedures responsive thereto:

The main audit procedures performed by us in respect of the above key audit matter are as follows:

Evaluate the appropriateness of the accounting policy for revenue recognition; perform tests of internal controls over the sales revenue cycle and inspect the accuracy of the timing of revenue recognition.
Perform variance analysis on the top ten sales customers to assess whether any material anomalies exist.
For a selected period before and after the balance sheet date, vouch the relevant supporting documents to ascertain that the relevant transactions have been properly recorded.

Other Matters

The Group’s Consolidated Financial Statements for 2024 were audited by other auditors, who issued an audit report with an unqualified opinion and a material uncertainty related to going concern paragraph on March 24, 2025.

Logah Technology Corporation has also prepared the Parent Company Only Financial Statements for 2025 and 2024, and our firm and other auditors have respectively issued audit reports thereon with an unqualified opinion with an other matter paragraph and an unqualified opinion with a material uncertainty related to going concern paragraph, for reference.

Responsibility of management and those charged with governance for consolidated financial statements

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

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

Those charged with governance of the Logah Group (including the Audit Committee) are responsible for overseeing the financial reporting process.

CPAs’ responsibilities for the audit of the consolidated financial statements

Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. The term of “reasonable assurance” refers to high level of assurance. Nevertheless, the audit performed according to the auditing standards cannot guarantee the discovery of material misstatement in the financial statements. Misstatements can arise from fraud or error. Misstatements 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 the consolidated financial statements.

In conducting our audit in accordance with auditing standards, we exercised professional judgment and maintained professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement, whether due to fraud or error, on the consolidated financial reports; design and perform countermeasures for assessed risks; obtain evidence that is sufficient and appropriate to serve as the basis of the audit 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.

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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 Logah Group’s internal control.
Evaluated the appropriateness of accounting policies and the reasonableness of accounting estimates and related disclosures made by management.
Based on the audit evidence obtained, conclude on the appropriateness of management’s use of the going concern basis of accounting and whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Logah Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. Nevertheless, future events or circumstances may cause the Company to have no ability for continuous operation.
Evaluate the overall presentation, structure and content of the consolidated financial reports (including related Notes), and whether the consolidated financial reports fairly represent the underlying transactions and events.
Obtained sufficient and appropriate audit evidence regarding the financial information or the entities or business activities of the Group to express an opinion on the consolidated financial reports. The auditor is responsible for the direction, supervision and performance of the Group audit, and for forming the audit opinion on the Group.

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 identified during our audit.

The auditor also provides those charged with governance with a statement that the personnel of the firm to which the auditor belongs who are subject to independence requirements have complied with the independence requirements in the Code of Professional Ethics for Certified Public Accountants, and communicates with those charged with governance all relationships and other matters that may reasonably be thought to affect the auditor’s independence (including related safeguards).

The auditor determined the key audit matters for the audit of the 2025 Consolidated Financial Statements of the Group from the matters communicated with those charged with governance. We describe these matters in our auditor’s 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.

KPMG Taiwan

CPA:

Approval reference number for attestation approved by the securities regulator
: Jin-Guan-Zheng-Shen-Zi No. 1000011652
: Jin-Guan-Zheng-Liu-Zi No. 0940100754

March 31, 2026

Logah Technology Corporation and the subsidiaries

Consolidated Balance Sheet

December 31, 2025 and 2024

Unit: NTD thousand

ASSETS

Current assets:
1100 Cash and cash equivalents (Notes 6(1) and 22)
1170 Net accounts receivable (Notes 6(2), (19), (22) and 7)
1200 Other receivables (Notes 6(2), (4) and (22))
1210 Other receivables - Related parties (Note 7)
1220 Current income tax assets
130X Inventories (Note 6(3))
1476 Other financial assets - current (Notes 6(5), (22) and 8)
1479 Other current assets

Non-current assets:
1600 Property, plant and equipment (Notes 6(6) and 8)
1755 Right-of-use assets (Notes 6(7) and 8)
1760 Net investment property (Notes 6(8) and 8)
1821 Net other intangible assets (Note 6(9))
1840 Deferred tax assets (Note 6(16))
1980 Other financial assets - non-current (Notes 6(5), (22) and 8)

2025.12.31		2024.12.31
Amount	%	Amount	%
$ 333,678	25	57,724	4
286,792	22	337,044	23
109,108	8	29,381	2
17,252	1	-	-
30		40	-
35,519	3	83,070	5
19,440	1	11,751	1
26,006	2	25,948	2
827,825	62	544,958	37
174,435	13	415,909	29
320,216	24	339,352	23
-	-	115,278	8
175	-	2,711	-
8,033	1	42,311	3
2,412	-	4,857	-
505,271	38	920,418	63

Total assets

$ 1,333,096 100 1,465,376 100

Liabilities and Equity

Current liabilities:
2100 Short-term borrowings (Notes 6(10) and (22))
2130 Contract liabilities - current (Note 6(19))
2170 Accounts payable (Note 6(22))
2180 Accounts payable - related parties (Notes (22) and 7)
2200 Other payables (Notes 6(11) and (22))
2220 Other payables - related parties (Notes 6(11), (22) and 7)
2230 Current tax liabilities
2280 Lease liabilities - current (Notes 6(13) and (22))
2320 Current portion of long-term liabilities (Note 6 (12) and (22))
2399 Other current liabilities - other

Non-current liabilities:
2540 Long-term borrowings (Note 6 (12) and (22))
2570 Deferred income tax liabilities (Note 6 (16))
2580 Lease liabilities - non-current (Note 6 (13) and (22))
2622 Long-term payables - related parties (Note 6 (11), (22), and 7)
2630 Long-term deferred revenue (Note 6 (4))
2645 Guarantee deposits received (Note 6(22))

Total Liabilities

Equity attributable to owners of the parent (Note (17)):
3110 Common share capital
3200 Capital surplus
3350 Accumulated deficit
3400 Other equities
31XX Total equity attributable to owners of the parent
36XX Non-controlling interests

Total equity

Total liabilities and equities

2025.12.31		2024.12.31
Amount	%	Amount	%
$ 73,366	6	361,631	25
653	-	152	-
241,147	18	276,884	19
-	-	6,435	-
177,758	13	69,431	5
62,650	5	4,139	-
42	-	-	-
37,535	3	24,550	1
16,830	1	142,653	10
2,335	-	1,279	-
612,316	46	887,154	60
6,228	-	44,752	3
20,506	2	16,039	1
266,151	20	93,015	7
6,684	-	134,868	9
129,086	10	-	-
670	-	769	-
429,325	32	289,443	20
1,041,641	78	1,176,597	80
608,255	46	930,425	64
16,422	1	16,419	1
(409,299)	(31)	(703,588)	(48)
76,077	6	45,523	3
291,455	22	288,779	20
291,455	22	288,779	20

Total equity

$ 1,333,096 100 1,465,376 100

Chairman:
Cheng-Chiang Sun

(Please refer to the attached notes to the Consolidated Financial Statements)

Managerial officers:
Sheng-Yuan Hsiao

Chief Accountant:
Wen-Ching Huang

Logah Technology Corporation and the subsidiaries
Consolidated Statement of Comprehensive Income
January 1 to December 31, 2025 and 2024
Unit: NTD thousand

		2025		2024
		Amount	%	Amount	%
4000	Operating revenue (Notes 6(14) and (19))	$ 1,097,310	100	877,438	100
5000	Operating costs (Notes 6(3), (15), (20), and 7)	1,086,046	99	928,597	106
5900	Gross profit (loss) from operations	11,264	1	(51,159)	(6)
6000	Operating expenses (Notes 6(15) and (20)):
6100	Selling expenses	29,950	3	35,119	4
6200	Administrative expenses	108,215	10	104,150	12
6450	Expected credit impairment losses	1,920	-	10,903	1
6300	Total operating expenses	140,085	13	150,172	17
6900	Net operating loss	(128,821)	(12)	(201,331)	(23)
	Non-operating income and expenses (Note 6(21)):
7100	Interest income	489	-	979	-
7010	Other income	12,610	1	15,666	2
7020	Other gains and losses	70,932	6	16,664	2
7050	Financial costs	(27,720)	(3)	(33,244)	(4)
	Total non-operating incomes and expenses	56,311	4	65	-
	Net loss before tax	(72,510)	(8)	(201,266)	(23)
7950	Less: Income tax (benefit) expense (Note 6(16))	5,371	-	2,267	-
	Net loss for the period	$ (77,881)	(8)	(203,533)	(23)
8300	Other comprehensive income:
8360	Items that may subsequently be reclassified to profit or loss
8361	Exchange differences arising on translation of foreign operations	$ (22,173)	(2)	22,228	3
8399	Less: Income tax related to items that may be reclassified subsequently	(4,435)	-	4,446	1
8300	Other comprehensive profits or losses of current term	(17,738)	(2)	17,782	2
	Total comprehensive income for the current period	$ (95,619)	(10)	(185,751)	(21)
	Net loss for the period attributable to:
8610	Parent company owner	$ (77,881)	(8)	(203,533)	(23)
8720	Non-controlling interests	-	-	-	-
		$ (77,881)	(8)	(203,533)	(23)
	Total comprehensive income attributable to:
8710	Parent company owner	$ (95,619)	(10)	(185,751)	(21)
8720	Non-controlling interests	-	-	-	-
		$ (95,619)	(10)	(185,751)	(21)
	Loss per share (NT$) (Note 6(18))
9750	Basic loss per share (NT$)	$	(1.40)		(3.65)

(Please refer to the attached notes to the Consolidated Financial Statements)

Chairman: Cheng-Chiang Sun
Managerial officers: Sheng-Yuan Hsiao
Chief Accountant: Wen-Ching Huang

Logah Technology Corporation and the subsidiaries
Consolidated Statement of Changes in Equity
January 1 to December 31, 2025 and 2024

Unit: NTD thousand

	Equity attributable to owners of parent company					Non-controlling interests	Total equity
	Common share capital	Capital surplus	Accumulated deficit	Other items of equity
Exchange differences arising on translation of foreign operations	Total equity attributable to owners of the parent company
Balance as of January 1, 2024	$ 930,425	7,327	(500,055)	27,741	465,438	-	465,438
Net loss for the period	-	-	(203,533)	-	(203,533)	-	(203,533)
Other comprehensive profits or losses of current term	-	-	-	17,782	17,782	-	17,782
Total comprehensive income for the current period	-	-	(203,533)	17,782	(185,751)	-	(185,751)
Arising from receiving donations	-	9,092	-	-	9,092	-	9,092
Balance as of December 31, 2024	930,425	16,419	(703,588)	45,523	288,779	-	288,779
Net loss for the period	-	-	(77,881)	-	(77,881)	-	(77,881)
Other comprehensive profits or losses of current term	-	-	-	(17,738)	(17,738)	-	(17,738)
Total comprehensive income for the current period	-	-	(77,881)	(17,738)	(95,619)	-	(95,619)
Issuance of common stock for cash	50,000	-	-	-	50,000	-	50,000
Capital reduction to offset losses	(372,170)	-	372,170	-	-	-	-
Disposal of investments accounted for using the equity method/subsidiaries	-	-	-	48,292	48,292	-	48,292
Gain from exercise of disgorgement rights	-	3	-	-	3	-	3
Balance at December 31, 2025	$ 608,255	16,422	(409,299)	76,077	291,455	-	291,455

(Please refer to the enclosed notes to the consolidated financial statements)

Chairman: Cheng-Chiang Sun
Managerial officers: Sheng-Yuan Hsiao
Chief Accountant: Wen-Ching Huang

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Logah Technology Corporation and the subsidiaries

Consolidated Statement of Cash Flow

January 1 to December 31, 2025 and 2024

Unit: NTD thousand

	2025	2024
Cash flow from operating activities:
Net loss before tax for the period	$ (72,510)	(201,266)
Adjustment items:
Adjustments to reconcile profit (loss)
Depreciation expense	77,489	101,994
Amortization cost	2,423	3,648
Expected credit impairment losses	1,920	10,903
Interest expenses	27,720	33,244
Interest income	(489)	(979)
Loss (gain) on disposal and write off of property, plant and equipment	3,110	(47,122)
Gain on disposal of investments	(117,685)	-
Lease modification gain	(1,759)	-
Loss on inventory decline (reversal gain)	(2,055)	12,484
Impairment loss on property, plant and equipment	-	30,114
Impairment loss of goodwill	-	2,292
Unrealized foreign exchange (gain) loss	(7,149)	9,306
Others	-	(451)
Total income, expenses	(16,475)	155,433
Changes in assets/liabilities related to operating activities:
Decrease in notes receivable	-	278
Increase in accounts receivable	(108,155)	(53,012)
(Increase) decrease in other receivables	(92,003)	3,452
Increase in other receivables - related parties	(17,252)	-
(Increase) decrease in inventory	12,174	(6,810)
Increase in other current assets	(4,925)	(12,162)
Total net changes in assets related to operating activities	(210,161)	(68,254)
Increase in contract liabilities	501	39
Increase in accounts payable	186,094	83,492
(Decrease) increase in accounts payable - related parties	(6,435)	4,594
Increase in other payables	128,000	14,343
Increase (decrease) in other current liabilities	15,233	(1,562)
Total net changes in liabilities related to operating activities	323,393	100,906
Total net changes in assets and liabilities related to operating activities	113,232	32,652
Total adjustments	96,757	188,085
Cash inflow (outflow) generated from operations	24,247	(13,181)
Interest received	489	979
Interest paid	(25,876)	(33,523)
Income Tax Rebate (Paid)	(1,140)	177
Net cash outflow from operating activities	(2,280)	(45,548)

Logah Technology Corporation and the subsidiaries
Consolidated Statements of Cash Flows (continued)
January 1 to December 31, 2025 and 2024

Unit: NTD thousand

Cash flows from investing activities:
| Acquisition of subsidiaries (net of cash acquired) | - | (12,380) |
| --- | --- | --- |
| Derecognition of cash from disposal of subsidiaries | (10,356) | - |
| Acquisition of property, plant and equipment | (39,167) | (91,939) |
| Disposal of property, plant and equipment | 28,542 | 33,316 |
| (Increase) decrease in other financial assets | (6,412) | 14,159 |
| Net cash outflows from investing activities | (27,393) | (56,844) |
| Cash flows from financing activities: | | |
| Increase in short-term borrowings | 219,737 | 434,804 |
| Decrease in short-term borrowings | (522,152) | (400,229) |
| Proceeds from long-term borrowings | 17,458 | 131,947 |
| Repayments of long-term borrowings | (152,721) | (85,429) |
| Increase (decrease) in guarantee deposits | 655 | (140) |
| Increase in other payables | 779,562 | - |
| (Decrease) increase in other payables - related parties | (69,902) | 6,094 |
| Payments of lease liabilities | (15,940) | (22,563) |
| Issuance of common stock for cash | 50,000 | - |
| Exercise of disgorgement right | 3 | - |
| Net cash inflow from financing activities | 306,700 | 64,484 |
| Effect of exchange rate changes on cash and cash equivalents | (1,073) | 3,159 |
| Increase (decrease) in cash and cash equivalents for the current period | 275,954 | (34,749) |
| Opening balance of cash and cash equivalents | 57,724 | 92,473 |
| Closing balance of cash and cash equivalents | $ 333,678 | 57,724 |

(Please refer to the enclosed notes to the consolidated financial statements)

Chairman: Cheng-Chiang Sun
Managerial officers: Sheng-Yuan Hsiao
Chief Accountant: Wen-Ching Huang

Attachment III

Independent Auditors' Report

To the Board of Directors, Logah Technology Corporation:

Audit opinions

We have audited the accompanying balance sheet of Logah Technology Corporation as of December 31, 2025, and the statements of comprehensive income, changes in equity and cash flows for the period from January 1 to December 31, 2025, and the notes to the Parent Company Only Financial Statements (including a summary of significant accounting policies).

In our opinion, the above Parent Company Only Financial Statements have been prepared, in all material respects, in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and fairly present the financial position of Logah Technology Corporation as of December 31, 2025, and its financial performance and cash flows for the period from January 1 to December 31, 2025.

Basis for the Audit Opinion

We conducted our audit in accordance with the Regulation Governing Auditing and Certification of Financial Statements by Certified Public Accountants and auditing standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Parent Company Only Financial Statements section of our report. The personnel of our accounting firm subject to independence requirements have maintained independence from Logah Technology Corporation in accordance with the Norm of Professional Ethics for Certified Public Accountants, and have fulfilled other responsibilities under that norm. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the 2025 Parent Company Only Financial Statements of Logah Technology Corporation. These matters were addressed in the context of our audit of the Parent Company Only Financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. The key audit matters that, in our judgment, should be communicated in the audit report are as follows:

I. Revenue recognition

For the accounting policy on revenue recognition, please refer to Note 4(12), Revenue Recognition, to the Parent Company Only Financial Statements; for the description of revenue recognition, please refer to Note 6(13) to the Parent Company Only Financial Statements.

Description of key audit matters:

Logah Technology Corporation is engaged in the manufacture and sale of plastic structural component products. The delivery terms under sales contracts entered into with customers affect Logah Technology Corporation's determination of whether the timing of revenue recognition conforms to the point in time when control of goods is transferred; therefore, this area involves significant risk. Therefore, the test of revenue recognition was considered one of the key audit matters in the audit of Logah Technology Corporation's financial statements.

Corresponding audit procedures:
- Assess the appropriateness of accounting policies for revenue recognition; perform tests of internal controls over the sales revenue cycle and examine the accuracy of the timing of revenue recognition;
- Perform variance analysis on the top ten sales customers to assess whether any material anomalies exist;
- Select a period before and after the balance sheet date to verify relevant supporting documents, in order to determine whether the related transactions have been properly recorded.

Other Matters

The 2024 Parent Company Only Financial Statements were audited by other auditors, who issued an unqualified audit report with a material uncertainty related to going concern paragraph on March 24, 2025.

Responsibilities of the management and the governing bodies for the parent company only financial statements

Management is responsible for the preparation and fair presentation of the Parent Company Only Financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and for necessary internal control as management determines is necessary to enable the preparation of Parent Company Only Financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the Parent Company Only Financial Statements, management is responsible for assessing Logah Technology Corporation's ability to continue as a going concern, disclosing related matters, and adopting the going concern basis of accounting, unless management intends to liquidate Logah Technology Corporation or cease operations, or has no realistic alternative but to do so.

Those charged with governance of Logah Technology Corporation (including the Audit Committee) are responsible for overseeing the financial reporting process.

Auditor's responsibilities for the audit of the parent company only financial statements

Our objectives are to obtain reasonable assurance on whether the Parent Company Only financial statements as a whole are free from material misstatement arising from fraud or error and to issue an independent auditors' report. Reasonable assurance is a high level of assurance, but an audit conducted in accordance with auditing standards does not guarantee that a material misstatement in the parent company only financial statements will always be detected. Misstatements can arise from fraud or error. Misstatements 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 the Parent Company Only Financial statements.

In conducting our audit in accordance with auditing standards, we exercised professional judgment and maintained professional skepticism throughout the audit. We also:
1. Identify and assess the risks of material misstatement, whether due to fraud or error, on the parent company only financial reports; design and perform countermeasures for assessed risks; obtain evidence that is sufficient and appropriate to serve as the basis of the audit opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
2. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Logah Technology Corporation's internal control.
3. Evaluated the appropriateness of accounting policies and the reasonableness of accounting estimates and related disclosures made by management.

-36-

Based on the audit evidence obtained, conclude on the appropriateness of management's use of the going concern basis of accounting and whether a material uncertainty exists related to events or conditions that may cast significant doubt on Logah Technology Corporation's ability to continue as a going concern. In case where we consider that such events or circumstances have a material uncertainty, then relevant disclosure of the Parent Company Only Financial statements are required to be provided in our audit report to allow users of Parent Company Only Financial statements to be aware of such events or circumstances, 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 Logah Technology Corporation to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the parent company only financial reports (including related notes), and whether the parent company only financial reports fairly represent the underlying transactions and events.
Obtain sufficient and appropriate audit evidence regarding the financial information of investees accounted for using the equity method, to express an opinion on the parent company only financial statements. We are responsible for the direction, supervision, and performance of the audit engagement, and for forming the audit opinion on Logah Technology Corporation.

We also provide those charged with governance with a statement that personnel within our firm who are subject to independence requirements have complied with the independence requirements in the Code of Professional Ethics for Certified Public Accountants, and communicate with those charged with governance all relationships and other matters that may reasonably be thought to bear on auditors' independence (including related safeguards).

From the matters communicated with those charged with governance, we determine the key audit matters for the audit of Logah Technology Corporation's 2025 Parent Company Only Financial Statements. We describe these matters in our auditor's 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.

KPMG

CPA:

Approval reference number for attestation approved by the securities regulator
: Jin-Guan-Zheng-Shen-Zi No. 1000011652
: Jin-Guan-Zheng-Liu-Zi No. 0940100754

March 31, 2026

Logah Technology Corporation
Balance Sheet
December 31, 2025 and 2024

Unit: NTD thousand

Assets

Current assets:
1100 Cash and cash equivalents (Notes 6(1) and (16))
1170 Net accounts receivable (Notes 6(2), (13), (16) and 8)
1200 Other receivables (Note 6(16))
1210 Other receivables - related parties (Notes 6(16) and 7)
1220 Current income tax assets
1476 Other financial assets - current (Notes 6(3), (16) and 8)
1479 Other current assets

Non-current assets:
1550 Investments accounted for using the equity method (Note 6(4))
1600 Property, plant and equipment
1821 Other intangible assets, net
1840 Deferred tax assets (Note 6(10))
1980 Other financial assets - non-current (Note 6(3), (16) and 8)

Total assets

2025.12.31		2024.12.31
Amount	%	Amount	%
$ 65,399	13	8,258	2
109,861	23	103,069	24
-	-	1,221	-
26,694	5	129,920	31
25	-	35	-
10,057	2	-	-
370	-	395	-
212,406	43	242,898	57
268,742	56	175,975	42
---	---	---	---
529	-	249	-
137	-	286	-
3,519	1	4,343	1
307	-	1,260	-
273,234	57	182,113	43

$ 485,640 100 425,011 100

Liabilities and Equity

Current liabilities:
2100 Short-term borrowings (Notes 6(6), (16) and 8)
2170 Accounts payable (Note 6(16))
2180 Accounts payable - related parties (Notes (16) and 7)
2200 Other payables (Notes 6(7) and (16))
2220 Other payables - related parties (Notes 6(7), (16) and 7)
2320 Current portion of long-term liabilities (Notes 6(8), (16) and 7)
2399 Other current liabilities - other

Non-current liabilities:
2540 Long-term borrowings (Notes 6(8), (16) and 7)
2570 Deferred tax liabilities (Note 6(10))
2650 Credit balance of investments accounted for using the equity method (Note 6(4))

Total Liabilities

Equity attributable to owners of the parent (Note 6(11)):
3110 Common share capital
3200 Capital surplus
3350 Accumulated deficit
3400 Other equities

Total equity

Total liabilities and equities

2025.12.31		2024.12.31
Amount	%	Amount	%
$ 37,650	8	44,968	11
22,736	5	-	-
2,034	-	46,621	11
23,436	5	4,421	1
59,767	12	2,028	-
-	-	12,416	3
74	-	952	-
145,697	30	111,406	26
-	-	13,200	3
19,019	4	11,626	3
29,469	6	-	-
48,488	10	24,826	6
194,185	40	136,232	32
608,255	125	930,425	219
16,422	3	16,419	4
(409,299)	(84)	(703,588)	(166)
76,077	16	45,523	11
291,455	60	288,779	68
$ 485,640	100	425,011	100

Chairman:
Cheng-Chiang Sun

(Please refer to the attached Notes to the Parent Company Only Financial Statements)

Managerial officers:
Sheng-Yuan Hsiao

Chief Accountant:
Wen-Ching Huang

Logah Technology Corporation
Statement of Comprehensive Income
January 1 to December 31, 2025 and 2024
Unit: NTD thousand

		2025		2024
		Amount	%	Amount	%
4000	Operating revenue (Note 6(13))	$ 12,279	100	10,346	100
5000	Operating costs	-	-	-	-
5900	Gross profit	12,279	100	10,346	100
6000	Operating expenses (Notes 6(9) and (14)):
6100	Selling expenses	514	4	677	6
6200	Administrative expenses	39,571	322	30,270	293
6300	Total operating expenses	40,085	326	30,947	299
6900	Net operating loss	(27,806)	(226)	(20,601)	(199)
	Non-operating income and expenses (Note 6(15)):
7100	Interest income	2,449	20	4,772	46
7010	Other income	1,959	16	656	7
7020	Other gains and losses	(355)	(3)	1,897	18
7050	Financial costs	(2,684)	(22)	(3,731)	(36)
7070	Portions of gain/loss from subsidiaries, associates, and joint ventures accounted for under the equity method	(50,865)	(414)	(186,665)	(1,804)
	Total non-operating incomes and expenses	(49,496)	(403)	(183,071)	(1,769)
	Net loss before tax	(77,302)	(629)	(203,672)	(1,968)
7950	Less: Income tax expense (benefit) (Note 6(10))	579	5	(139)	(1)
	Net loss for the period	(77,881)	(634)	(203,533)	(1,967)
8300	Other comprehensive income:
8360	Items that may subsequently be reclassified to profit or loss
8361	Exchange differences arising on translation of foreign operations	(22,173)	(181)	22,228	215
8399	Less: Income tax related to items that may be reclassified subsequently	(4,435)	(36)	4,446	43
8300	Other comprehensive profits or losses of current term	(17,738)	(145)	17,782	172
	Total comprehensive income for the current period	(95,619)	(779)	(185,751)	(1,795)
	Loss per share (NT$) (Note 6(12))
9750	Basic loss per share (NT$)	$	(1.40)		(3.65)

(Please refer to the attached Notes to the Parent Company Only Financial Statements)

Chairman: Cheng-Chiang Sun
Managerial officers: Sheng-Yuan Hsiao
Chief Accountant: Wen-Ching Huang

Logah Technology Corporation
Statement of Changes in Equity
January 1 to December 31, 2025 and 2024
Unit: NTD thousand

Balance as of January 1, 2024
Net loss for the period
Other comprehensive profits or losses of current term
Total comprehensive income for the current period
Arising from receiving donations
Balance as of December 31, 2024
Net loss for the period
Other comprehensive profits or losses of current term
Total comprehensive income for the current period
Issuance of common stock for cash
Capital reduction to offset losses
Disposal of investments accounted for using the equity method/subsidiaries
Gain from exercise of disgorgement rights
Balance at December 31, 2025

Common share capital	Capital surplus	Accumulated deficit	Other items of equity	Exchange differences arising on translation of foreign operations
$ 930,425	7,327	(500,055)	27,741	465,438
-	-	(203,533)	-	(203,533)
-	-	-	17,782	17,782
-	-	(203,533)	17,782	(185,751)
-	9,092	-	-	9,092
930,425	16,419	(703,588)	45,523	288,779
-	-	(77,881)	-	(77,881)
-	-	-	(17,738)	(17,738)
-	-	(77,881)	(17,738)	(95,619)
50,000	-	-	-	50,000
(372,170)	-	372,170	-	-
-	-	-	48,292	48,292
-	3	-	-	3
$ 608,255	16,422	(409,299)	76,077	291,455

(Please refer to the enclosed notes to the parent company only financial statements)

Chairman: Cheng-Chiang Sun
Managerial officers: Sheng-Yuan Hsiao
Chief Accountant: Wen-Ching Huang

-41-

Logah Technology Corporation

Statement of Cash Flows

January 1 to December 31, 2025 and 2024

Unit: NTD thousand

	2025	2024
Cash flow from operating activities:
Net loss before tax for the period	$ (77,302)	(203,672)
Adjustment items:
Revenue and expense items:
Depreciation expense	253	129
Amortization cost	149	150
Interest expenses	2,684	3,731
Interest income	(2,449)	(4,772)
Share of loss of subsidiaries, associates and joint ventures	50,865	186,665
accounted for using the equity method
Loss on foreign currency exchange	-	1,700
Others	(788)	(362)
Total of income, expenses, gains and losses	50,714	187,241
Changes in assets/liabilities related to operating activities:
Increase in accounts receivable	(6,792)	(33,768)
Decrease in other receivables	1,221	3,097
Increase in other receivables from related parties	(17,253)	-
Decrease (increase) in other current assets	25	(163)
Total net changes in assets related to operating activities	(22,799)	(30,834)
Increase in accounts payable	22,736	-
(Decrease) increase in accounts payable - related parties	(44,587)	8,440
Increase (decrease) in other payables	19,015	(56)
Decrease in other payables - related parties	(1,544)	(2,669)
Decrease in other current liabilities	(875)	(1,434)
Total net changes in liabilities related to operating activities	(5,255)	4,281
Total net changes in assets and liabilities related to operating activities	(28,054)	(26,553)
Total adjustments	22,660	160,688
Cash inflow generated from operations	(54,642)	(42,984)
Interest received	2,449	4,154
Interest paid	(2,684)	(3,731)
Income tax refunded (paid)	10	(18)
Net cash outflow from operating activities	(54,867)	(42,579)

Logah Technology Corporation
Statement of Cash Flows (Continued)
January 1 to December 31, 2025 and 2024

Unit: NTD thousand

Cash flows from investing activities:
| | 2025 | 2024 |
| --- | --- | --- |
| Acquisition of investments by equity method | (71,715) | - |
| Acquisition of property, plant and equipment | (533) | (56) |
| Decrease in other receivables-related parties | 117,011 | 7,917 |
| (Increase) decrease in other financial assets | (9,104) | 12,254 |
| Net cash inflows from investing activities | 35,659 | 20,115 |
| Cash flows from financing activities: | | |
| Increase in short-term borrowings | 110,679 | 121,199 |
| Decrease in short-term borrowings | (117,997) | (95,499) |
| Proceeds from long-term borrowings | - | 15,550 |
| Repayments of long-term borrowings | (25,616) | (30,273) |
| Increase in other payables-related parties | 59,283 | - |
| Issuance of common stock for cash | 50,000 | - |
| Net cash inflow from financing activities | 76,349 | 10,977 |
| Increase (decrease) in cash and cash equivalents for the current period | 57,141 | (11,487) |
| Opening balance of cash and cash equivalents | 8,258 | 19,745 |
| Closing balance of cash and cash equivalents | $ 65,399 | 8,258 |

(Please refer to the enclosed notes to the parent company only financial statements)

Chairman: Cheng-Chiang Sun
Managerial officers: Sheng-Yuan Hsiao
Chief Accountant: Wen-Ching Huang

Attachment IV

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Logah Technology Corporation Audit Committee Review Report

The Board of Directors has prepared the Company's 2025 business report, financial statements and loss make-up proposal, etc. The report was signed by the Chairperson, managers and the accounting officer. The Audit Committee found no misstatement in the above business report, financial statements, or loss compensation proposal, and hereby issues its report as presented above in accordance with Article 14-4 of the Securities and Exchange Act and Articles 219 and 228 of The Company Act.

For

2026 annual general meeting of Logah Technology Co., Ltd.

Audit Committee convener: Chiu, Pao-Kuei

March 26, 2026

Attachment V

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Logah Technology Corporation

Status of Implementation of the Sound Operational Plan for Q1 2026

I. Implementation Details

(I) The Company approved a capital reduction to offset losses at the AGM on June 27, 2025, reducing capital by NT$372,169,670, canceling 37,216,967 issued shares (including 30,000,000 private placement shares), with a capital reduction ratio of 40.00000064%.

(II) This proposal was approved for effective registration by Taiwan Stock Exchange Corporation under Letter Tai-Zheng-Shang-Yi-Zi No. 1141804659 dated November 5, 2025, and the change registration was approved by the Ministry of Economic Affairs under Letter Jing-Shou-Shang-Zi No. 11430179350 dated November 13, 2025. New shares were issued in replacement from December 22, 2025 and listed for trading on the same day.

II. Summary of the Business Revitalization Plan:

(I) Enhance product yield and value and production management

Increase the percentage of orders allocated by existing customers compared to competitors. Analyze the advantages and disadvantages of the Company's quotations, conduct reviews and improvements, strive to raise the share of orders from customers compared to competitors, and enhance production efficiency and competitiveness of production costs through management and equipment upgrades to meet customer needs.
Strengthen inventory control to reduce capital tied up in inventory and the risk of losses from price declines or obsolescence.
Expand material suppliers and plan and implement cost reduction programs to improve gross profit.

(II) Develop diversified sales markets and increase diversified products

Strengthen both domestic and international sales channels, stabilize existing customers, and develop new domestic customers in mainland China.
Leverage various channels to explore other business opportunities and increase profits from different revenue sources.

(III) Revitalization of Financial structure

Increase the Group's utilization rate to surpass the break-even point and generate profits.
Review and assess the daily operating expenses of the Company and its subsidiaries, while fully utilizing the role of the Group's operations center to coordinate resources and business strategies across the Group, thereby reducing redundant and non-essential expenses.
Continue to activate assets to increase working capital and reduce financial costs. In order to utilize funds effectively and strengthen the financial structure, the Company plans to raise capital through capital markets at appropriate times to maintain operational cash flow, reduce interest expenses from bank loans, and increase capital expenditures to enhance production and operational competitiveness.

(IV) Personnel Cultivation and Retention

Place emphasis on cultivating business and technical talent, improving staff quality, and strengthening training. Promote flexibility in mutual support and the transfer of experience to reinforce the Company's organizational strength.

III. Status of Implementation for Q1 2026:

According to Taiwan Stock Exchange Corporation Letter Tai-Zheng-Shang-Yi-Zi No. 1141804659 dated November 5, 2025, regarding the effective registration of the capital reduction, the status of implementation of the Company's sound operational plan shall be submitted quarterly to the Board of Directors for control and to the AGM for report

Unit: NT$ thousand

Item	Actual for Q1 2026	Estimated capital reduction for Q1 2026	Increase (Decrease)	Change Ratio
Operating Revenue	132,981	252,542	(119,561)	(47.34%)
Operating Gross Profit (Loss)	(13,496)	15,153	(28,649)	(189.06%)
Net loss after tax	(42,292)	(7,585)	(49,877)	(657.57%)

Explanation:

Plastic structural components are part of an intermediate industry and are highly dependent on end-market sales demand; by the end of February 2026, the U.S.-Iran war had a severe impact, causing the prices of major plastic pellet raw materials to surge by more than 30%, directly eroding the gross profit of existing product models into a negative position. In addition, the war brought inflation, which in turn sharply contracted demand for consumer electronic products. Unforeseeable factors caused revenue for Q1 2026 to decline significantly from expectations, and the widening export deficit in China also led to cut-price order competition and negative gross loss within China.
Long-term development strategy for the Group's transformation: The Company is promoting operational transformation, integrating the Group's resources, and investing in semiconductor and construction-related industries to expand the possibilities for the Company's future business, and under this long-term plan, as business performance gradually unfolds, revenue is expected to grow gradually and return to normal profitability.

-45-

Attachment VI

Logah Technology Corporation Deficit Compensation Statement 2025
	Unit: NT$
Deficit yet to be compensated – at the beginning of the period	(703,588,534)
Add: Capital reduction to offset losses for the year.	372,169,670
Add: net loss after tax	(77,881,232)
Deficit to be compensated in the current year	(409,300,096)
Distributable items: Dividend to shareholders	-
Deficit yet to be compensated – at the end of the period	(409,300,096)

Chairman: Cheng-Chiang Sun

Managerial officers: Sheng-Yuan Hsiao

Chief Accountant: Wen-Ching Huang

Attachment VII

Link Bright Technology Limited

Comparative Table of Amended Articles of the Procedures for Lending Funds

Amended Provisions	Current Provisions	Reason for Amendment
2.2 Reasons for and necessity of lending funds
The Company lends funds to other companies as a result of business dealings; where there is a need for short-term financing, after credit investigation and assessment of the loan application, if the borrower has a good credit rating, the use of proceeds is legitimate, there is indeed a need for the loan, and there is no concern regarding repayment ability, the loan shall be submitted to the Board of Directors of Logah Technology Corporation (hereinafter referred to as “Logah” or “the Company”) for resolution before disbursement.	2.2 Reasons for and necessity of lending funds
The Company lends funds to other companies as a result of business dealings; where there is a need for short-term financing, after credit investigation and assessment of the loan application, if the borrower has a good credit rating, the use of proceeds is legitimate, there is indeed a need for the loan, and there is no concern regarding repayment ability, the loan shall be submitted to the Board of Directors of the Company and the Board of Directors of Logah Technology Corporation (hereinafter referred to as “Logah” or “the Company”) for resolution before disbursement.	The wording and article numbers of the regulations governing Uni-President Group subsidiaries have been revised.
2.4.1 The total amount of the Company’s funds lent to others shall not exceed 40% of the net worth shown in the Company’s most recent financial statements audited or reviewed by a CPA, and the total amount lent to any single party shall not exceed 40% of the net worth shown in the Company’s most recent financial statements audited or reviewed by a CPA.
2.4.2 Except as otherwise provided in 2.4.3 of these Regulations, the total amount of funds lent by the Company to companies with business dealings or a need for short-term financing shall not exceed 5% of the borrowing company’s paid-in capital.
2.4.3 The total amount of the Company’s funds lent to foreign companies in which the ultimate parent company directly and indirectly holds 100% of the voting shares shall not exceed 100% of the net worth shown in the Company’s most recent financial statements audited or reviewed by a CPA, and the total amount lent to any single party shall not exceed 100% of the net worth shown in the Company’s most recent financial statements.	2.4.1 Unless otherwise provided in 2.4.4 of these Procedures, the total amount of the Company’s funds lent to others shall not exceed 40% of the net worth shown in the Company’s most recent financial statements.
2.4.2 The total amount of funds lent by the Company to companies in which it directly and indirectly holds not more than 50% of the voting shares shall not exceed 40% of the borrowing company’s paid-in capital; the individual limit on funds lent by the Company to companies in which the Company or Logah directly and indirectly holds more than 50% of the voting shares through reinvestment shall not be subject to the restriction in the preceding paragraph, provided that it shall not exceed 40% of the net worth shown in the Company’s most recent financial statements.
2.4.3 Except as otherwise provided in 2.4.2 of these Procedures, the total amount of funds lent by the Company to companies with business dealings or a need for short-term financing shall not exceed 5% of the borrowing company’s paid-in capital.
2.4.4 Where the Company lends funds to foreign companies in which Logah directly or indirectly holds 100% of the voting shares, neither the total amount nor the individual amount shall be subject to the 40% limit of the net worth shown in the Company’s most recent financial statements; provided, however, that the combined total of such amount and the total amount lent by the Company to others shall not exceed 100% of the net worth shown in the Company’s most recent financial statements. However, the limit and term for lending funds	The wording and article numbers of the regulations governing Uni-President Group subsidiaries have been revised.

Amended Provisions	Current Provisions	Reason for Amendment
	shall still be set in accordance with 2.4.2 and 2.5.1.
2.5.2 Interest on funds lent shall be calculated monthly at a rate no less than the Company’s current annual financing interest rate charged by financial institutions plus four codes (1%); however, when the Company lends funds pursuant to these Regulations to companies in which it directly or indirectly holds 100% of the voting shares, and to foreign companies in which Logah directly or indirectly holds 100% of the voting shares, such lending shall not be subject to the above interest calculation method, and the interest rate may be adjusted as appropriate based on business needs or may be interest-free.	2.5.2 The interest on funds lent shall be calculated monthly at a rate no less than the Company’s current annual financing interest rate charged by financial institutions plus four codes (1%); however, when the Company lends funds pursuant to these Procedures to companies in which it directly or indirectly holds 100% of the voting shares, and to foreign companies in which Logah directly or indirectly holds 100% of the voting shares, such lending shall not be subject to the above interest calculation method, but the interest rate shall not be lower than the annual fixed deposit interest rate negotiated by the Company with financial institutions.	Revised based on practical operations so that no interest is charged between intra-group subsidiaries.
2.6.1 When the Company handles the operation of lending funds to others, any company meeting the borrower qualifications under these Regulations shall complete the “Application Form for Lending Funds to Others” (Appendix 1), and after providing explanation and assessing operational risk, submit the application to the Company’s finance department. The finance department shall conduct assessment records regarding the impact of the lending funds on the Company’s financial position and shareholders’ equity, etc. Where necessary, collateral shall be obtained and the value of the collateral shall be assessed. After the Company’s finance department has evaluated and reviewed the application and confirmed compliance with applicable laws and regulations and these Regulations, the application together with the assessment results shall be submitted for approval in accordance with the Company’s authorization levels, and then submitted to the Board of Directors of Logah and to more than one-half of all members of Logah’s Audit Committee for consent, before being submitted to the Board of Directors of Logah for resolution and processing. If not approved by more than one-half of all members of Logah’s Audit Committee, it may be approved by more than two-thirds of all directors, and the resolution of Logah’s Audit Committee shall be recorded in the minutes of the Board of Directors meeting of Logah. The terms “all members of the Audit Committee” and “all directors” in the preceding paragraph shall be calculated based on those actually in office, and may not be authorized to others for decision.	2.6.1 When the Company handles the operation of lending funds to others, any company meeting the borrower qualifications under these Regulations shall complete the “Application Form for Lending Funds to Others” (Appendix 1), and after providing explanation and assessing operational risk, submit the application to the Company’s finance department. The finance department shall conduct assessment records regarding the impact of the lending funds on the Company’s financial position and shareholders’ equity, etc. Where necessary, collateral shall be obtained and the value of the collateral shall be assessed. After the Company’s finance department has evaluated and reviewed the application and confirmed compliance with applicable laws and regulations and these Regulations, the application together with the assessment results shall be submitted for approval in accordance with the Company’s authorization levels, and then submitted to the Board of Directors of Logah and to more than one-half of all members of Logah’s Audit Committee for consent, before being submitted to the Board of Directors for resolution and processing. If not approved by more than one-half of all members of Logah’s Audit Committee, it may be approved by more than two-thirds of all directors, and the resolution of the Audit Committee shall be recorded in the minutes of the Board of Directors meeting. The terms “all members of the Audit Committee” and “all directors” in the preceding paragraph shall be calculated based on those actually in office, and may not be authorized to others for decision.	Revised based on practical operations, changing approval authority from the Company to submission to the Board of Directors of Logah for approval, with minor wording revisions.
2.6.4 Any lending of funds between the Company and Logah or subsidiaries of Logah, or between the Company’s subsidiaries, shall be submitted to the Board of Directors for resolution in accordance with 2.6.1, and the Chairman may be authorized to make disbursements in installments or allow revolving	2.6.4 Any lending of funds between the Company and Logah or subsidiaries of Logah, or between the Company’s subsidiaries, shall be submitted to the Board of Directors for resolution in accordance with 2.6.1, and the Chairman may be authorized to make disbursements in installments or allow revolving	Relevant article numbers amended accordingly

Amended Provisions	Current Provisions	Reason for Amendment
drawdown to the same borrower within a certain limit approved by the Board of Directors and within a period not exceeding one year. With respect to the certain limit referred to in the preceding paragraph, except for those meeting the provisions of 2.4.3, the authorized limit for funds lent by the Company or its subsidiaries to a single enterprise shall not exceed 10% of the net worth shown in the lending company’s most recent financial statements.	drawdown to the same borrower within a certain limit approved by the Board of Directors and within a period not exceeding one year. Except as provided in 2.4.4, the authorized lending limit of the Company or any of its subsidiaries to a single enterprise shall not exceed 10% of the net worth of the lending company’s latest financial statements.
2.7.2 The internal auditors shall audit the procedures for lending funds to others and their implementation at least quarterly, and maintain a written record. If any material violation is found, the Logah Audit Committee shall be notified immediately in writing. Depending on the nature of the violation, disciplinary action shall be taken against the managerial officers and the person in charge.	2.7.2 The internal auditors shall audit the procedures for lending funds to others and their implementation at least quarterly, and maintain a written record. If any material violation is found, the Logah Audit Committee shall be notified immediately in writing.	Based on practical operations, the text has been revised.
2.7.3 If a change in circumstances results in the borrower being non-compliant with these guidelines or exceeding the limit, the Company shall formulate an improvement plan, obtain consent from more than one-half of all members of the Logah Audit Committee, submit it to the Logah Board of Directors for resolution, and complete the improvement according to the planned schedule. If more than one-half of all members of the Logah Audit Committee do not approve, it may be approved by more than two-thirds of all directors, and the resolution of the Logah Audit Committee shall be recorded in the minutes of the Logah Board of Directors. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.	2.7.3 If a change in circumstances results in the borrower being non-compliant with these guidelines or the balance exceeding the limit, the Company shall formulate an improvement plan and submit it for approval by more than one-half of all members of the Logah Audit Committee and to the Logah Board of Directors for approval, and complete the improvement according to the planned schedule. If approval by more than one-half of all members of the Audit Committee is not obtained, the matter may be approved by more than two-thirds of all directors, and the resolution of the Audit Committee shall be stated in the minutes of the board meeting. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.	Revised based on practical operations, changing approval authority from the Company to submission to the Board of Directors of Logah for approval, with minor wording revisions.
2.10 Deleted.	2.10 When handling the lending of funds to others, the opinions of each independent director shall be fully considered, and the reasons for their consent or objection shall be included in the board meeting minutes.	Text of the Regulations Governing Subsidiaries of the Group.
5. Announcement, implementation and amendment
5.1 These Regulations shall be implemented after approval by the Logah Board of Directors, and the same shall apply to any amendment.	5. Announcement, implementation and amendment
5.1 These Operational Procedures shall be implemented after approval by the Board of Directors of the Company and the Logah Board of Directors, and after submission to the Logah shareholders’ meeting for approval; the same shall apply to any amendment or repeal.	Based on practical operations, revised to submit to the Logah Board of Directors for execution of the relevant procedures.

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Link Bright Technology Limited

Comparison Table of Amended Provisions of the Endorsement and Guarantee Procedures

Amended Provisions	Current Provisions	Reason for Amendment
3.3.1 When the Company handles endorsement and guarantee matters, after prudent evaluation by the Company's finance department and review by the relevant units confirming compliance with laws and regulations and these Operational Procedures, the matter together with the evaluation results shall be submitted to the Chairman for approval, then submitted to more than one-half of all members of the Logah Audit Committee for consent and to the Logah Board of Directors for approval before processing. If approval by more than one-half of all members of the Logah Audit Committee is not obtained, the matter may be approved by more than two-thirds of all directors of Logah, and the resolution of the Logah Audit Committee shall be recorded in the minutes of the Logah Board of Directors. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.	3.3.1 When the Company handles endorsement and guarantee matters, after prudent evaluation by the Company's finance department and review by the relevant units confirming compliance with laws and regulations and these Procedures, the matter together with the evaluation results shall be submitted to the Chairman for approval, and shall be processed after being submitted to the Company's Board of Directors and approved by more than one-half of all members of the Audit Committee of Logah for submission to the Board of Directors of Logah for approval. If approval by more than one-half of all members of the Audit Committee is not obtained, the matter may be approved by more than two-thirds of all directors, and the resolution of the Audit Committee shall be recorded in the minutes of the Board of Directors meeting. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.	Revised based on practical operations, changing approval authority from the Company to submission to the Board of Directors of Logah for approval, with minor wording revisions.
3.4.1 When the Company handles endorsements and guarantees, any company that meets the criteria for endorsement and guarantee counterparties under these Operational Procedures shall complete the "Endorsement and Guarantee Application Form" and, after providing explanation and assessing operational risk, submit the application to the Company's finance department. The finance department shall evaluate and record the impact of the endorsement and guarantee on the Company's financial condition and shareholders' equity. If necessary, collateral should be obtained and its value evaluated. All documentation must be reviewed to ensure compliance with applicable laws and regulations and these operating procedures. The evaluation results shall then be signed off in accordance with the Company's approval authority and submitted to the Board of Directors of Logah for approval or ratification. The finance department shall maintain an endorsement and guarantee ledger for reference. This ledger shall record details from the approved endorsement and guarantee application form, including the endorsement and guarantee matters, the guaranteed company's name, risk assessment results, the amount, the date of the endorsement and guarantee, collateral details obtained, the conditions and date for relieving endorsement and guarantee liability, and the date of approval by the Board of Directors. Any changes to these details shall be recorded in the	3.4.1 When the Company handles endorsements and guarantees, any company that meets the criteria for endorsement and guarantee counterparties under these Operational Procedures shall complete the "Endorsement and Guarantee Application Form" and, after providing explanation and assessing operational risk, submit the application to the Company's finance department. The finance department shall evaluate and record the impact of the endorsement and guarantee on the Company's financial condition and shareholders' equity. Where necessary, collateral shall be obtained and the value of the collateral shall be assessed. After reviewing and confirming compliance with applicable laws and regulations and these Procedures, the assessment results shall be submitted, together with the assessment results, for approval in accordance with the Company's authorization levels and then submitted to the Board of Directors of the Company and the Board of Directors of Logah for approval or ratification. The finance department shall maintain an endorsement and guarantee ledger for reference. This ledger shall record details from the approved endorsement and guarantee application form, including the endorsement and guarantee matters, the guaranteed company's name, risk assessment results, the amount, the date of the endorsement and guarantee, collateral details obtained, the conditions and date for relieving endorsement and guarantee liability, and the date of approval by the Board of Directors. Any changes to these details shall be recorded in the

Amended Provisions	Current Provisions	Reason for Amendment
same manner. In addition, the finance department must record the relevant accounting entries when providing endorsements or guarantees, or when they expire.	and the date of approval by the Board of Directors. Any changes to these details shall be recorded in the same manner. In addition, the finance department must record the relevant accounting entries when providing endorsements or guarantees, or when they expire.
3.6.2 If the Company provides guarantees for domestic or foreign companies, the letter of guarantee issued by the Company shall be signed by the Chairman as authorized by the Board of Directors of Logah.	3.6.2 If the Company provides guarantees for domestic or foreign companies, the letter of guarantee issued by the Company shall be signed by the Chairman as authorized by the Board of Directors.
3.6.3 After an endorsement or guarantee has been approved by the Board of Directors of Logah, the finance department shall fill out the “Seal Use (Borrowing) Application Form” and, after obtaining approval from the responsible supervisor for the approved record and seal-use documents such as endorsement and guarantee agreements and guaranteed promissory notes, proceed to the seal custodian for affixation of the seal.	3.6.3 After an endorsement or guarantee has been approved by the Board of Directors of the Company and the Board of Directors of Logah, the finance department shall fill out the “Seal Use (Borrowing) Application Form” and, after obtaining approval from the responsible supervisor for the approved record and seal-use documents such as endorsement and guarantee agreements and guaranteed promissory notes, proceed to the seal custodian for affixation of the seal.	Revised based on practical operations, changing approval authority from the Company to submission to the Board of Directors of Logah for approval, with minor wording revisions.
3.7.3 If a change in circumstances results in endorsement and guarantee beneficiaries not complying with regulations or the amount exceeding the limit, the Company shall formulate a corrective action plan and submit it to more than one-half of all members of the Audit Committee of Logah for consent, and then to the Board of Directors of Logah for approval, completing the corrective action in accordance with the planned schedule. If approval is not obtained from more than one-half of all members of the Audit Committee of Logah, it may be approved by more than two-thirds of all directors of Logah, and the resolution of the Audit Committee of Logah shall be recorded in the minutes of the meeting of the Board of Directors. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.	3.7.3 If a change in circumstances results in endorsement and guarantee beneficiaries not complying with regulations or the amount exceeding the limit, the Company shall formulate a corrective action plan and submit it to more than one-half of all members of the Audit Committee of Logah for consent, and then to the Board of Directors of Logah for approval, completing the corrective action in accordance with the planned schedule. If approval is not obtained from more than one-half of all members of the Audit Committee, it may be approved by more than two-thirds of all directors, and the resolution of the Audit Committee shall be recorded in the minutes of the meeting of the Board of Directors. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.
3.7.4 If the endorsement and guarantee beneficiary of the Company is a company whose net worth is less than one-half of its paid-in capital, in order to reduce endorsement and guarantee risk, subsequent relevant control measures shall be expressly stipulated and a report on such relevant control measures shall be submitted to the Board of Directors of Logah for approval, so as to strengthen the Company's internal control.	3.7.4 If the recipient of the Company’s endorsements/guarantees is a company whose net worth is less than one-half of its paid-in capital, in order to reduce the risk of endorsements/guarantees, its subsequent relevant control measures shall be expressly stipulated, and the report on the relevant control measures shall be submitted to the Board of Directors of the Company and Logah for approval, so as to strengthen the Company’s internal controls.
6.1 These Regulations shall come into force after approval by the Board of Directors of Logah; the same shall apply to any amendments.	6.1 These Procedures shall come into force after being approved by the Board of Directors of the Company and the Board of Directors of Logah and submitted to the shareholders’ meeting of Logah for approval; the same shall apply to any amendments or repeal.

Attachment VIII

Logah Technology Corporation

Private Placement of Common Shares in 2019

Securities Underwriter’s Assessment Opinion on Necessity and Reasonableness

March 11, 2026

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Logah Technology Corporation

Assessment Opinion on the Necessity and Reasonableness of the Private Placement of Common Shares in 2019

One. Introduction

Logah Technology Corporation (hereinafter referred to as “the Company” or “Logah Technology”) intends to conduct a private placement of common shares within a limit of NT$200 million to strengthen the Company's working capital, repay bank loans, or meet other funding needs for the Company's future development, and is expected to carry out the offering in four tranches within one year from the date of resolution by the shareholders' meeting.

The Company's Board of Directors approved the private placement of common shares (hereinafter referred to as the "Private Placement") on March 25, 2019, and the Private Placement was formally approved for implementation at the AGM on June 26, 2019. According to the "Directions for Public Companies Conducting Private Placements of Securities", where a material change in managerial control occurs within one year prior to the board resolution on a private placement, the Company shall engage a securities underwriter to issue an assessment opinion regarding the necessity and reasonableness of the private placement. However, as the Company considered that there had been no material change in the substantive shareholders behind the Company at the time, the Board of Directors at its meeting on March 25, 2019 did not engage a securities underwriter to issue an assessment opinion regarding the necessity and reasonableness of the Company's private placement of common shares in 2019. In consideration of the completeness of the procedures for this private placement and the fact that, within one year prior to the Board of Directors meeting resolving this private placement on March 25, 2019, changes in directors had reached one-third of the seats, the Company had already met the criteria for a material change in managerial control under Ref. No. (88) Tai-Cai-Zheng (I) 47693 (which was publicly announced to cease to apply on August 11, 2022). Accordingly, this securities underwriter was engaged to issue an assessment opinion regarding the necessity and reasonableness of the private placement of common shares.

Two. Company Profile

The Company was incorporated on December 22, 2003, and its shares were listed for trading on the Taiwan Stock Exchange commencing March 16, 2009. The Company was originally principally engaged in the R&D, design, and sales of LCD TV backlight module converters and related businesses. In light of significant changes in backlight technology and declining market demand in recent years, the Company, after considering its future operational development and undertaking a comprehensive organizational restructuring in 2014, added business items including the trading of electronic materials, the manufacturing and sales of electronic products, and international trade.

Three. Underwriter's Assessment Opinion

I. Legality Assessment

As indicated in the 2018 Consolidated Financial Statements of the Company audited and certified by CPAs, the net loss attributable to owners of the parent company was NT$146,504 thousand, and the accumulated deficit on the books at the end of the year was NT$146,504 thousand; therefore, it was not subject to the restriction under Article 3 of the Directions for Public Companies Conducting Private Placements of Securities that a public company whose most recent year shows net profit after tax and no accumulated deficit may not conduct a private placement of securities; upon review of the contents of the Board of Directors meeting materials of the Company dated March 25, 2019, the places in this private placement were limited to specific persons meeting the requirements under Article 43-6 of the Securities and Exchange Act, and as the places in this private placement were all insiders or related parties of the Company, the Company had also complied with Article 4 of the Directions for Public Companies Conducting Private Placements of Securities, namely, the Company had fully discussed at the Board of Directors meeting on March 25, 2019 the list of places, the method and purpose of selection, and the relationship between the places and the Company, and had also specified the same in the reasons for convening the shareholders' meeting on June 26, 2019. In summary, it remains in compliance with the requirements of the relevant laws and regulations.

II. Explanation of the Necessity of This Private Placement of Securities

The company's consolidated operating revenue for 2016 to 2018 amounted to NT$689,429 thousand, NT$849,972 thousand, and NT$820,205 thousand, respectively; profit (loss) after tax amounted to (NT$162,665 thousand), NT$2,087 thousand, and (NT$146,504 thousand), respectively.

The Company's accumulated losses totaled NT$146,504 thousand at the end of 2018. To support its future development strategies, the Company has considered its current operating conditions and industry outlook and plans to raise capital to replenish working capital, repay bank loans, and address other funding needs related to its future growth. This action is intended to strengthen its financial structure, reduce interest expenses, improve operating performance, and enhance overall competitiveness. However, if the capital increase were conducted through a public offering, it would be difficult to attract general investors, making the completion of its fundraising plan uncertain. Therefore, in consideration of timeliness and convenience, it is necessary for the company to conduct a cash capital increase through private placement.

III. Explanation of the Reasonableness of This Private Placement of Securities

(I) Explanation of the Reasonableness of the Issuance Procedures for the Private Placement

The Company's private placement was approved by the Board of Directors on March 25, 2019, and subsequently processed following approval by the shareholders' meeting. Upon review of the Board of Directors and shareholders' meeting proposals prepared by the Company for this private placement, the discussion content of the proposals, pricing method, and method for selecting the private placement subscribers are in compliance with the Securities and Exchange Act and relevant laws and

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regulations, and no material abnormalities were noted.

(I) Explanation of the Reasonableness of the Reasons for Adopting Private Placement

Considering that raising funds through public offerings may not be conducive to obtaining the required capital within a short timeframe, given the Company's operating conditions, the market environment for issuance, and stock liquidity, while a private placement method offers relative speed and convenience in securing funds quickly, the decision not to pursue a public offering and instead propose issuing common shares by way of private placement is reasonable.

(II) Explanation of the Reasonableness of the Expected Benefits of the Private Placement

The purpose of the funds from the Company's private placement is to replenish the Company's working capital, repay bank borrowings, or meet other funding needs in response to future development, so as to strengthen its financial structure, save interest expenses, and improve the Company's operating performance and overall competitiveness. Obtaining funds through private placement, in addition to improving the level of funds available for use by the company, will also have a positive benefit on the company's operations, and is therefore considered reasonable.

(IV) Explanation of the Reasonableness of Any Transfer of Control Resulting from This Private Placement

The subscribers to the privately placed securities in this private placement are all insiders or related parties of the company; therefore, there is no concern over any change in control.

Taking into overall consideration that raising funds through private placement offers the company relative speed and convenience and enables it to obtain the required funds within a short period of time, it is indeed reasonable not to adopt a public offering and instead propose issuing common shares through private placement.

IV. Impact of This Private Placement on the Company's Business, Financial Position, and Shareholders' Equity

(I) Impact on the Company's Business

Due to significant changes in backlight technology and declining market demand, the company has been undergoing transformation in recent years. Therefore, in this private placement, the company intends, with consideration for continuing operations and management stability, to seek subscriptions from specific persons meeting the requirements of Article 43-6 of the Securities and Exchange Act, in order to strengthen the company's competitiveness and improve operating performance. Accordingly, this should have a positive benefit on the company's business.

(II) Impact on the Company's Financial Position

The use of funds raised through the private placement is to replenish working capital, repay bank borrowings, and address the company's future funding needs. This approach reduces reliance on bank debt and the associated debt ratio and interest expense, thereby mitigating financial risk. It also ensures sufficient capital is available to support future operations and

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strengthen the company's management and competitiveness. Consequently, the immediate infusion of private placement proceeds has a positive effect on the company's financial position and effectively improves its financial structure and operating competitiveness.

(III) Impact on the Company's Shareholders' Equity

The Company's private placement subscribers are specific persons as regulated in Article 43-6 of the Securities and Exchange Act. Because the privately placed securities are subject to a three-year lock-up period, which has helped stabilize the Company's operations, this is expected to have a positive impact on shareholders' equity.

In summary, the private placement is expected to have a positive impact on the Company's business, finances, and shareholders' equity.

V. Summary of Evaluation Opinions

In summary, considering the Company's long-term development and flexible application of financial policies, the private placement funds will be used to replenish working capital, repay bank borrowings or meet other funding needs for the company's future development. Successful implementation of this plan is expected to strengthen the financial structure, save interest expenses, improve the Company's operating performance and overall competitiveness, and also have a positive benefit on shareholders' equity. After considering the company's profitability and the feasibility of raising funds through a public offering, the company's proposed cash capital increase by means of private placement is indeed necessary and reasonable.

In addition, a review of the Board of Directors and shareholders' meeting materials prepared by the company indicates that the issuance procedures, the discussion content of the proposals, the basis for determining the private placement price, and the method for selecting specific persons all comply with the Securities and Exchange Act and relevant laws and regulations, and no material abnormalities were noted.

IBF Securities Co., Ltd.

Representative: General Manager Jung-Cheng Chiu

March 11, 2026

(This seal is for use solely in connection with the opinion letter regarding the necessity and reasonableness of Logah Technology Corporation's 2019 private placement of common shares)

Attachment IX

Logah Technology Corporation

List of Directors released from non-compete restrictions and details thereof

Concurrent positions held by directors in other companies
Title	Name/Title	Name of the company and the title held concurrently
Chairman	Taifeng Capital Co., Ltd.
Representative: Cheng-Chiang Sun	Chairman, Infinity Communication Tech. Inc.
Director	Taifeng Capital Co., Ltd.
Representative: Hui-Cheng Shen	Senior Vice President, Good Finance Securities Co., Ltd.
Director, ADO OPTRONICS CORPORATION
Director, Toplus Global Co., Ltd.
Independent Director, Cheer Time Enterprise Co., Ltd.
Independent Director, HiTi Digital (Taipei), Inc.

Attachment X

Logah Technology Corporation
Underwriter's Assessment on the Necessity and Reasonableness of the Private Placement of Securities

Client: Logah Technology Corporation
Recipient: Logah Technology Corporation
Designated Purpose of This Opinion: For the exclusive use of Logah Technology Corporation in connection with its 2026 private placement of securities
Report Type: Underwriter’s Evaluation Report on the Necessity and Reasonableness of the Private Placement

Evaluation Institution: Mega Securities Co., Ltd.

Representative: Pei-Chun Chen

(The content of this opinion is provided solely as reference for the resolution of this private placement proposal at Logah Technology Corporation's AGM on June 16, 2026, and shall not be used for any other purpose; in addition, this opinion has been evaluated based on the financial information provided by Logah Technology Corporation and the information publicly disclosed on the Market Observation Post System; this opinion will not be updated separately for any future changes to this private placement plan by the company or other possible impacts that may affect the content of this opinion, nor shall any legal liability be assumed, hereby declared.)

May 6, 2026

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Logah Technology Corporation (hereinafter referred to as "Logah Technology" or "the company") resolved at the Board of Directors meeting on May 6, 2026, to conduct a private placement of common shares of no more than 40,000,000 shares (hereinafter referred to as "this private placement"), and at the same Board meeting discussed the list of subscribers, selection methods and purposes, and their relationship with the company. This private placement may only be conducted after approval by the AGM on June 16, 2026, and the Board of Directors shall be authorized to handle it in four tranches within one year from the date of resolution by the AGM.

Logah Technology had a full re-election of directors at the AGM on June 27, 2025. Ten director seats were to be elected (including four independent directors). After the re-election, the change was to six corporate director seats and four independent director seats, with a total of ten seats changed. The change in board seats has reached one-third, and therefore the criteria for determination of a material change in control, namely that there has been a material change in control within one year before the board resolution to conduct the private placement, have been met. In addition, at the Board of Directors meeting on May 6, 2026, the company approved that the subscribers for this private placement shall be limited to specific persons who meet the requirements of Article 43-6 of the Securities and Exchange Act, the interpretive letter No. 1120383220 issued by the Financial Supervisory Commission on September 12, 2023, and the relevant interpretive letters and regulations including the "Directions for Public Companies Conducting Private Placements of Securities" amended by the Financial Supervisory Commission under Letter No. 11203860674 dated December 29, 2023. The prospective subscribers for this private placement may include insiders, related parties, or strategic investors. After the issuance of the private placement of common shares, the company does not rule out the possibility of future changes in board seats. Therefore, in accordance with the provisions of the "Directions for Public Companies Conducting Private Placements of Securities" that "where there has been a material change in control within one year before the board resolution to conduct the private placement, or where the introduction of strategic investors through a private placement may result in a change in control, a securities underwriter shall be engaged to issue an evaluation opinion on the necessity and reasonableness of the private placement," the company has engaged this securities underwriter to issue an evaluation opinion on the necessity and reasonableness of this private placement of common shares.

The content of this opinion is provided solely as reference for Logah Technology Corporation's proposed 2026 private placement to be resolved at the AGM on June 16, 2026, and shall not be used for any other purpose; in addition, this opinion has been evaluated based on the financial information provided by Logah Technology Corporation and the information publicly disclosed on the Market Observation Post System, and this opinion will not be updated separately for any future changes to the company's private placement plan or other possible impacts that may affect the content of this opinion, nor shall any legal liability be assumed, hereby declared.

I. Company Profile

Logah Technology Corporation was established on December 22, 2003 and was listed on the Taiwan Stock Exchange on March 16, 2009. The Company's primary business involves the manufacturing and sales of electronic components and consumer electronic products. Its core technologies focus on mold design and development, as well as gas-assisted molding, thermal management, high functionality, high-gloss surface finishes, automated production, and the development of plastic components using environmentally friendly PCR (Post-Consumer Recycled) materials. These are integrated with automated assembly and secondary processing techniques to provide customers with comprehensive, high-quality product supply services. Its main products are plastic structural components and molds for televisions/displays, consumer 3C series AIO all-in-one computers, 5G networking series routers, new energy vehicle parts, and new energy storage modules or charging piles. The Company has established R&D and manufacturing centers in Taiwan, China, and Vietnam. The core technology lies in the design, development and manufacturing of medium and large precision molds, and the manufacturing of precision plastic parts with complete resources and equipment (molding machine specifications 50T-2,800T); surface treatment technology for plastic parts and vertical integration of services such as painting, bronzing, water transfer printing, and assembly of parts and components is our core value. As of March 31, 2026, the company's paid-in capital amounted to NT$608,254,490. The following is the financial information of the Company in the last three years:

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Consolidated balance sheet (IFRS)
Unit: NTD thousand

Year Item	Financial Data of the Past Three Years
		2023	2024	2025
Current assets		534,007	544,958	827,825
Property, plant and equipment		388,290	415,909	174,435
Intangible asset		8,211	2,711	175
Other assets		495,004	501,798	330,661
Total assets		1,425,512	1,465,376	1,333,096
Current liabilities	Before distribution	772,677	887,154	612,316
	After distribution	772,677	887,154	Note 1
Non-current liabilities		187,397	289,443	429,325
Total liabilities	Before distribution	960,074	1,176,597	1,041,641
	After distribution	960,074	1,176,597	Note 1
Equity attributable to owners of parent company		465,438	288,779	291,455
Share capital		930,425	930,425	608,255
Capital surplus		7,327	16,419	16,422
Retained earnings	Before distribution	(500,055)	(703,588)	(409,299)
	After distribution	(500,055)	(703,588)	Note 1
Other equities		27,741	45,523	76,077
Treasury stock		-	-	-
Non-controlling interests		-	-	-
Total equity	Before distribution	465,438	288,779	291,455
	After distribution	465,438	288,779	Note 1

Source: Financial reports audited and certified by CPAs for each year.
Note 1: The 2025 loss compensation proposal has not yet been resolved by the AGM.

Consolidated statement of comprehensive income (IFRS)
Unit: NTD thousand

Year Item	Financial Data of the Past Three Years
	2023	2024	2025
Operating Revenue	879,732	877,438	1,097,310
Gross profit	74,547	(51,159)	11,264
Operating profit/loss	(42,562)	(201,331)	(128,821)
Non-operating income and expense	(30,439)	65	56,311
Net profit before tax	(73,001)	(201,266)	(72,510)
Current net income from continuing operations	(69,779)	(203,533)	(77,881)
Loss from discontinued operations	-	-	-
Current net income (loss)	(69,779)	(203,533)	(77,881)
Other comprehensive income for the current period (net, after-tax)	416	17,782	(17,738)
Total comprehensive income for the current period	(69,363)	(185,751)	(95,619)
Net income attributable to stockholders of the parent	(69,779)	(203,533)	(77,881)
Net income attributable to non-controlling shareholders	-	-	-

Year Item	Financial Data of the Past Three Years
	2023	2024	2025
Total comprehensive income attributed to the owners of the parent company	(69,363)	(185,751)	(95,619)
Total comprehensive income attributable to non-controlling shareholders	—	—	—
Earnings per share (EPS)	(0.75)	(2.19)	(1.40)

Source: Financial reports audited and certified by CPAs for each year.

II. Content of the Private Placement Plan

The Company's private placement of common shares is intended to be used for one or more funding utilization plans, such as replenishing working capital, repaying bank borrowings, or meeting funding needs for long-term development, for the purposes of improving the Company's financial structure and enhancing competitiveness. The Company proposed for discussion at the Board of Directors meeting on May 6, 2026 the private placement of common shares through a cash capital increase, with the number of privately placed common shares not to exceed 40,000,000 shares. It is proposed that at the company's AGM on June 16, 2026, the Board of Directors be authorized to select an appropriate timing in accordance with relevant laws and regulations, based on market conditions and the Company's actual operational needs, to carry out the issuance in four tranches within one year from the date of the shareholders' meeting resolution.

The pricing basis for this private placement is determined in accordance with the "Directions for Public Companies Conducting Private Placements of Securities", which stipulates that the reference price for the common shares shall be the higher of the following two: (1) The simple arithmetic average of the closing prices of the common shares for any one of the 1st, 3rd, or 5th business days prior to the pricing date, adjusted for ex-rights and ex-dividends from bonus issues, and adding back any price reduction due to capital reduction and ex-rights; or (2) the simple arithmetic average of the closing prices of the common shares for the 30 business days prior to the pricing date, adjusted for ex-rights and ex-dividends from bonus issues, and adding back any price reduction due to capital reduction and ex-rights. The higher of the two values will serve as the reference price for this private placement. The price per share of this private placement shall not be lower than 80% of the reference price. If the price of the privately placed common shares is below par value as a result of the aforesaid pricing percentage, thereby causing accumulated losses and affecting shareholders' equity, the Company will in the future handle such matter by capital reduction, earnings, capital surplus to offset losses, or other legally prescribed methods, depending on the Company's operations and market conditions. In addition, after the benefits of the capital increase become apparent, the Company's financial structure will improve, which will be conducive to the Company's stable long-term development and have a positive benefit on shareholders' equity. Therefore, no negative impact on shareholders' equity will arise. The actual pricing date and actual price of the privately placed common shares, within the range not lower than the percentage resolved by the shareholders' meeting, are proposed to be submitted to the shareholders' meeting for authorization of the Board of Directors to determine based on the market conditions at the time and in consideration of future negotiations with specific persons. The actual issue price of the private placement of common shares will be determined with reference to the Company's business performance, future prospects, the principle that the private placement of securities is not freely transferable for three years, and the Company's stock price situation, and will be determined in accordance with the provisions of the "Directions for Public Companies Conducting Private Placements of Securities" and relevant laws and regulations. Therefore, the price of the private placement of common shares should be based on and rational.

The offerees for the private placement of Logah Technology, as resolved by the Board of Directors on May 6, 2026, shall be limited to specific persons meeting the requirements of Article 43-6 of the Securities and Exchange Act, the interpretive letter Jin-Guan-Zheng-Fa-Zi No. 1120383220 issued by the Financial Supervisory Commission on September 12, 2023, and the amended "Directions for Public Companies Conducting Private Placements of Securities" under Jin-Guan-Zheng-Fa-Zi No. 11203860674 issued by the Financial Supervisory Commission on December 29, 2023, and shall be limited to insiders, related parties, or strategic investors. The qualifications of the offerees are proposed to be submitted to the shareholders' meeting for authorization of the Board of Directors to review. At present, the Company has not yet identified any specific offerees, and it is proposed that the Board of Directors be fully authorized to handle all matters related to the identification and selection of specific persons. The underwriter's assessment of the necessity and reasonableness of the Company's private placement of marketable securities is as follows:

III. Assessment of the necessity and reasonableness of the private placement

(I) The necessity of the private placement

Enhance solvency and strengthen financial structure

Unit: %

Item		2023	2024	2025
Financial structure	Debt ratio	67.34	80.29	78.13
	Long-term capital to property, plant and equipment ratio	168.13	139.03	413.20
Solvency	Current ratio	69.11	61.42	135.19
	Quick ratio	56.18	50.49	126.48

Source: The Company's annual reports; financial statements audited and certified by CPAs for each year.

As shown in the table above, in terms of financial structure, the Company's debt ratios for 2023 to 2025 were 67.34%, 80.29%, and 78.13%, respectively, while the ratios of long-term capital to property, plant and equipment were 168.13%, 139.03%, and 413.20%, respectively; in terms of solvency, the current ratios for the most recent three years were 69.11%, 61.42%, and 135.19%, respectively, and the quick ratios were 56.18%, 50.49%, and 126.48%, respectively. Debt ratio is the proportion of total liabilities to total assets and serves as an indicator of a company's long-term operational safety. Generally, regardless of economic fluctuations, a debt ratio of no more than 50% is considered appropriate. However, the Company's debt ratios from 2023 to 2025 all exceeded 50%, and the Company's debt ratio for 2025 reached as high as 78.13%. The current ratio and quick ratio declined to 69.11% and 61.42% in 2023 and 2024. Although the current ratio and quick ratio increased in 2025, the Company is currently subject to relatively high financial risk, which has had a certain degree of impact on its financial structure. Accordingly, if the Company can secure a stable source of long-term capital through this private placement, it would help mitigate financial risk, strengthen its financial structure, and reduce liquidity risk, thereby supporting the Company in maintaining its mid-to long-term market competitiveness. It is therefore evident that this private placement is necessary and justified.

Future Expansion of Business Scale and Increased Demand for Working Capital

At present, the Company's production bases are located in Suzhou and Anhui, China, and Hai Duong, Vietnam. Major clients include Xiaomi, Compal, Arcadyan and CyberTAN. Due to intense competition in the plastic components market, coupled with the effects of the U.S.-China trade war and China's COVID-19 control measures and foreign investment restrictions, many multinational suppliers have withdrawn from China and relocated to Southeast Asian countries such as Vietnam and Thailand. As the industry is mature and has low entry barriers, oversupply in China—caused by the withdrawal of foreign capital—has led to severe price competition. Meanwhile, transferring deliveries to Southeast Asia has resulted in high logistics and packaging costs. These factors have driven down order volumes, prices, and gross margins. To retain orders and expand business opportunities, the Company established new plants in Anhui, China, and Hai Duong, Vietnam to make up for the loss of overseas orders at its Suzhou sites and to serve clients locally amid the shift to Vietnam. However, with the expansion of facilities, fixed operational costs have increased, and cost-cutting measures have limited effects. As a result, the Company has posted operational losses for the past three years.

In response to changing market demands, the Company is actively transforming its product strategy by shifting toward semiconductor-related components—such as photomask carriers, wafer carriers, and equipment parts. These include new application areas such as photomask boxes, photomask storage containers, and engineering operations. At the same time, the Company is enhancing automation and optimizing manpower planning to reduce production costs and increase pricing competitiveness, aiming to improve utilization rates across the group and enhance overall profitability and market competitiveness. The capital raised through this private placement will support long-term development and inject much-needed working capital into the Company. This will facilitate business expansion and enhance competitive strength.

In conclusion, due to consecutive losses over the past three years, it has become increasingly difficult for the Company to secure bank financing. Continued reliance on bank loans would raise the debt ratio and interest expenses, increasing financial risk. Moreover, raising capital via public offerings may not yield timely results. Therefore, considering the urgency, flexibility, issuance cost, and investor subscription willingness, the Company plans to conduct a private placement of common shares to raise funds for working capital needs and to improve its financial structure. This is expected to strengthen the Company's operational foundation and be beneficial to shareholder equity. Hence, the Company deems this private placement necessary.

(II) The reasonableness of the private placement

Logah Technology resolved at the Board of Directors meeting on May 6, 2026 to proceed with this private placement of common shares through cash capital increase, and plans to submit it to the AGM on June 16, 2026 for approval. In addition, pursuant to Paragraph 6 of Article 43-6 of the Securities and Exchange Act, relevant matters regarding the private placement of securities will also be enumerated and explained in the reasons for convening the shareholders' meeting. Upon assessment, the procedures should be lawful.

The reference price of this private placement shall be determined in accordance with the "Directions for Public Companies Conducting Private Placements of Securities"; and because the offerees selected by the Company's Board of Directors for this private placement are proposed to include insiders, related parties, and strategic investors, the issue price of this private placement shall not be lower than $80\%$ of the reference price in accordance with applicable laws and regulations. However, the actual pricing date and actual issue price, within the range not lower than the percentage resolved by the shareholders' meeting, are proposed to be submitted to the shareholders' meeting for authorization of the Board of Directors to determine based on the aforesaid principles, taking into consideration future negotiations with specific persons and market conditions at the time of issuance, with reference to relevant securities trading laws and regulations, which is in compliance with the relevant provisions of the same Act.

In summary, for the purposes of funding utilization plans such as replenishing working capital, repaying bank borrowings, or meeting funding needs for long-term development as required for operations, so as to improve the Company's financial structure and enhance competitiveness, and having considered that the Company has incurred losses for the most recent three consecutive years, making it relatively difficult to obtain favorable bank financing terms, and also having considered capital market conditions, the timeliness and feasibility of fundraising, issuance costs, and the actual need to introduce strategic investors; furthermore, considering that private placement is relatively more timely and simple, and that privately placed securities are in principle subject to a three-year transfer restriction, this will better ensure the long-term cooperative relationship between the Company and strategic investors. Therefore, the procedures of this private placement, its intended use of funds, expected benefits, pricing methodology, and selection of offerees are all considered reasonable.

(III) Selection of Offerees and Assessment of Their Feasibility and Reasonableness

1. Selection of Offerees

Logah Technology resolved at the Board of Directors meeting on May 6, 2026 that the offerees for the private placement shall be limited to specific persons meeting the requirements of Article 43-6 of the Securities and Exchange Act, the interpretive letter Jin-Guan-Zheng-Fa-Zi No. 1120383220 issued by the Financial Supervisory Commission on September 12, 2023, and the amended "Directions for Public Companies Conducting Private Placements of Securities" under Jin-Guan-Zheng-Fa-Zi No. 11203860674 issued by the Financial Supervisory Commission on December 29, 2023, and consideration shall be given to insiders, related parties, or strategic investors who are directly or indirectly beneficial to the Company's future operations and who have a certain understanding of the Company. However, no specific persons have been finalized at present.

(1) If the offeree is an insider or a related party

If the offerees include insiders or related parties, the Company will select those who can assist in the Company's operational needs through management and financial resources, provide managerial know-how, strengthen financial and cost control, and support business development and expansion to enhance the Company's competitive advantage, operational efficiency, and long-term development. These contributions are expected to have a positive impact on shareholders' equity. The following is a list of potential insiders or related parties who may be considered as offerees. However, this list only represents potential candidates and does not indicate that such insiders or related parties have been notified or have agreed to subscribe to the common shares under this private placement.

$①$ Selection method and purpose of the offerees:

Subscriber	Relationship with the Company
Taifeng Capital Co., Ltd.	The Company's institutional director
Taifeng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	The Company's institutional director
Sheng Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Sheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng II Capital Co., Ltd.	1. The Company's shareholder holding more than 10% of
	the Company's shareholder holding more than 50% of the total share of the company's stock.
Tianheng Capital Co., Ltd.	1. The Company's stockholder holding more than 50% of the total stock of the company's stock.
Tianheng I Capital Co., Ltd.	2. The Company's stockholder holding more than 50% of the total stock of the company's stock.

Subscriber	Relationship with the Company
	shares 2. The Company's director is the same as the Chairman of that company.
Shih Feng III Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng V Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Cheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng Feng II Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Hsien Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng-Chiang Sun	Chairman of the Company
Han Hui Investment Co., Ltd.	The Company's director is the same as the director of that company.
TAI XIN INVESTMENT CO.,LTD.	The Company's top ten shareholders of its corporate director
Dahan Construction Engineering Co., Ltd.	The Company's directors are 2nd-degree relatives of the directors of that company.
Deng Fu Development & Construction Co., Ltd.	The Company's top ten shareholders of its corporate director
Heng Mei Construction Co., Ltd.	The Company's director is the same as the Chairman of that company.
Hong Yi Enterprise Co., Ltd.	The Company's director is a 2nd-degree relative of the spouse of the Chairman of that company.
Yi-Hsueh Ho	A 2nd-degree relative of a director of the Company
Chun-Hong Ko	Spouse of a 2nd-degree relative of a director of the Company
Ruei-Hsuan Chen	Responsible person of the top ten corporate shareholders of the Company's corporate director
Kun-Hung Li	Top ten shareholders of the top ten corporate shareholders of the Company's corporate director
Jinyuan Investment Co., Ltd.	De facto related party (the responsible person of that company is the spouse of the former Chairman of the management team).
Guangxin Co., Ltd.	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman).

Source: Provided by the company.

If the above-mentioned offeree is a legal person, the name of the legal person and the names of the top ten shareholders and their shareholding ratios, and their relationship with the Company shall be specified.

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Taifeng Capital Co., Ltd.	Mei-Ling Chen	38.40%	None
	Pao Wei Optical Co., Ltd.	15.36%	None
	ALL RING TECH CO., LTD.	11.52%	None
	Utek International Development Inc.	7.68%	None
	Ho Chia Fu Investment Co., Ltd.	7.68%	The Company's director is a 2nd-degree relative of the Chairman of that company.
	Cheng Da International Investment Co., Ltd.	7.68%	None

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Yu Kuan Management Co., Ltd.	4.00%	The Chairman of the Company is the same as the Chairman of that company.
	Te-Hua Chen	3.84%	None
	Hsing Pao Enterprise Co., Ltd.	3.84%	None
Taifeng I Capital Co., Ltd.	Taifeng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	Han Hui Investment Co., Ltd.	40.00%	The Company's Chairman is a 1st-degree relative of the Chairman of that company.
	TAI XIN INVESTMENT CO., LTD.	40.00%	The Company's top ten shareholders of its corporate director
	Dahan Construction Engineering Co., Ltd.	14.00%	The Company's directors are 2nd-degree relatives of the directors of that company.
	Deng Fu Development & Construction Co., Ltd.	5.00%	The Company's top ten shareholders of its corporate director
	Ho Chia Fa Investment Co., Ltd.	1.00%	The Company's director is the same as the Chairman of that company.
Sheng Feng Capital Co., Ltd.	Liang Shuo Investment Co., Ltd.	13.32%	None
	Pao Lien Optical Co., Ltd.	9.99%	None
	ALL RING TECH CO., LTD.	9.99%	None
	Mildex Optical Inc.	9.99%	None
	Cheng Da International Investment Co., Ltd.	9.99%	None
	Ching-Shan Huang	7.49%	None
	Chin-Liang Li	6.66%	None
	Utek International Development Inc.	6.66%	None
	Xin Hang Cheng Investment Co., Ltd.	6.66%	None
	Yu Guan Management Consulting Co., Ltd.	3.46%	The Chairman of the Company is the same as the Chairman of that company.
Sheng Feng I Capital Co., Ltd.	Sheng Feng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	Tsai Yun Fa Investment Co., Ltd.	16.63%	None
	Yi Lin	16.63%	None
	Shu-Chuang Hsiao	16.63%	None
	CLEVER LUCK INVESTMENT LIMITED	8.32%	None
	Kang Shi Investment Co., Ltd.	8.32%	None

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Ho Hsin Yueh Co., Ltd.	8.32%	None
	Mei-Ying Liu	8.32%	None
	Mei-Chen Chen	8.32%	None
	Shang-Jen Chen	8.32%	None
	Yi Chen Capital Co., Ltd.	0.19%	1. The Company's Chairman is a director of that company2. The Company's director is the Chairman and director of that company
Shih Feng II Capital Co., Ltd.	Shang-Jen Chen	15.35%	None
	Mei-Chen Chen	15.35%	None
	Shu-Chuang Hsiao	15.35%	None
	Chi-Chong Huang	7.68%	None
	Yi Lin	7.68%	None
	Tsai Yun Fa Investment Co., Ltd.	7.68%	None
	PATONN INT'L CO., LTD.	7.68%	None
	Kang Shi Investment Co., Ltd.	7.68%	None
	You Ning Co., Ltd.	7.68%	None
	Yuan-Hsing Lin	7.68%	None
Shih Feng III Capital Co., Ltd.	Yi Chen Capital Co., Ltd.	100.00%	1. The Company's Chairman is a director of that company2. The Company's director is the Chairman and director of that company
Shih Feng V Capital Co., Ltd.	Mei-Chen Chen	99.01%	None
	Yi Chen Capital Co., Ltd.	0.99%	1. The Company's Chairman is a director of that company2. The Company's director is the Chairman and director of that company
Cheng Feng I Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Cheng Feng II Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Hsien Feng Capital Co., Ltd.	Yu Kuan Management Co.,Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Han Hui Investment Co., Ltd.	Yi-Hsueh Ho	43.66%	A 2nd-degree relative of a director of the Company
	Yi-Tsang Ho	15.09%	A director of the Company
	Gui-Ling Cai	15.09%	Spouse of a 2nd-degree relative of a director of the Company
	Pei-Rou Huang	15.09%	The spouse of a director of the Company
	Pong-Ying Chang	11.07%	A 1st-degree relative of a director of the Company
TAI XIN INVESTMENT CO.,LTD.	Ruei-Hsuan Chen	89.55%	Responsible person of the top ten corporate shareholders of the Company's corporate director
	Chia-Chia Lin	1.36%	None
	Yong-Shun Su	9.09%	None
Dahan Construction Engineering Co., Ltd.	Yi-Hsueh Ho	35.71%	A 2nd-degree relative of a director of the Company
	Pong-Ying Chang	34.60%	A 1st-degree relative of a director of the Company
	Heng Mei Construction Co., Ltd.	28.57%	The Company's director is the same as the Chairman of that company.
	Chien-Yun He	0.19%	None
	Chien-Tzu He	0.19%	None
	Yu-Bang He	0.19%	None
	Chien-Han He	0.19%	A 1st-degree relative of a director of the Company
	Chien-Yi He	0.18%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.18%	A 1st-degree relative of a director of the Company
Deng Fu Development & Construction Co., Ltd.	Kun-Hung Li	30.00%	None
	Li-Lan Chang	30.00%	None
	Tien-Yi Li	20.00%	None
	Kuo-Hsiung Chang	20.00%	None
Heng Mei Construction Co., Ltd.	Han Hui Investment Co., Ltd.	36.64%	The Company's director is the same as the director of that company.
	Ho Chia Fa Investment Co., Ltd.	31.30%	The Company's director is the same as the director of that company.
	Ho Chia Fu Investment Co., Ltd.	31.30%	The Chairman of the company is a second-degree relative of a director of the Company.
	Yi-Hsueh Ho	0.38%	A 2nd-degree relative of a director of the Company

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Yi-Tsang Ho	0.38%	A director of the Company
Hong Yi Enterprise Co., Ltd.	Chien-Yun He	0.67%	None
	Chien-Han He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Tzu He	0.67%	None
	Yu-Bang He	0.67%	None
	Chien-Yi He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.67%	A 1st-degree relative of a director of the Company
	Chun-Hong Ko	95.46%	Spouse of a 2nd-degree relative of a director of the Company
	Ching-Yi He	0.52%	A 2nd-degree relative of a director of the Company
Jinyuan Investment Co., Ltd.	Shu-Chen Lin	50.73%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	48.03%	De facto related party (corporate director of the former management team, the former Chairman)
	Guangxin Co., Ltd.	1.21%	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman)
	Liang-Hsuan Yu	0.03%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)
Guangxin Co., Ltd.	Shu-Chen Lin	51.07%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	41.93%	De facto related party (corporate director of the former management team, the former Chairman)
	Liang-Hsuan Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Liang-En Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)

Source: Provided by the company.

② The feasibility and necessity of the offeree

Upon review, the list of potential offerees disclosed by the Company comprises insiders or related parties of the Company. These individuals are already familiar with the Company's operations and, through their positions or close ties, can assist in providing necessary management and financial resources. Their support includes sharing experience, management know-how, enhancing financial and cost control, and contributing to business development and expansion — all of which bolster the Company's competitive edge, operational efficiency, and long-term growth. Therefore, allowing insiders or related parties to subscribe for a portion of the shares under this private placement would help stabilize the Company's management structure and employee morale. Additionally, it would provide the Company with essential operating capital, ease funding pressure, reduce interest burden, and further boost the confidence of strategic investors in participating in this private placement. As such, the preliminary designation of these insiders or related parties as offerees for this private placement is deemed both feasible and necessary.

(2) If a placee is a strategic investor

① Selection method and purpose of the offerees:

The selection of subscribers is based on their ability to assist the Company in providing the necessary management and financial resources, offering management expertise, enhancing financial cost management, and supporting business development and expansion. This will strengthen the Company's competitive advantage, improve operational efficiency, and promote long-term development, ultimately benefiting shareholder interests.

② Necessity of the offeree

In response to the Company's long-term operational plans, the purpose of this private placement is to enhance operational performance and strengthen the financial structure. Additionally, considering the need to stabilize the management team, the introduction of strategic investor funds through this private placement will contribute to the Company's operations and business development. It will also improve the overall operational health of the Company and strengthen its cohesion, making the introduction of strategic investors necessary.

③ Expected benefits

The infusion of funds from strategic investors will reduce the pressure on operating capital costs, strengthen the financial structure, and enhance the Company's competitiveness. This will promote stable growth in the Company's operations and be beneficial to shareholder equity. Currently, no specific strategic investors have been determined. Matters related to contacting specific persons are proposed to be fully authorized for handling by the Board of Directors.

(IV) Impacts of the transfer of management on the Company's business, finance and shareholders' equity

Business impact:

For this private placement, the Company intends to have the private placement funds subscribed by insiders or related parties, to stabilize the confidence of the management and employees. In the mid- and long term, the funds from the private placement will help improve the overall operation quality and strengthen the financial structure of the Company, to improve the Company's long-term competitiveness and profitability, which will have a positive effect on the Company's business.

Impact on the Company's finance:

The Board of Directors of Logah Technology resolved that the funds to be raised through this private placement of common shares are expected to be used for one or more purposes, including enriching working capital, repaying bank borrowings, or meeting other funding needs required for the long-term development of the company. Therefore, after the capital increase through this private placement of common shares, its financial structure and debt-paying ability will be significantly improved. With the timely and effective injection of private placement funds, it will help the company maintain stable growth and generate positive financial benefits.

Impact on shareholders' equity of the Company:

The price of this private placement of common shares by the Company shall be no less than 80% of the reference price. The actual pricing date and the actual private placement price shall, within the range not lower than the percentage resolved by the shareholders' meeting, be determined by the Board of Directors as authorized by the shareholders' meeting in view of then market conditions and the status of negotiations with specific persons. The pricing method is established in accordance with the relevant provisions of the current laws and regulations of the competent authority. If the price of the privately placed common shares is, according to the aforementioned pricing percentage, lower than the par value and results in accumulated losses, it should still be considered reasonable because the pricing has been determined in accordance with the pricing basis prescribed by laws and regulations and reflects market price conditions. If the increase in accumulated losses affects shareholders' equity, it will be handled in the future depending on the Company's operations and market conditions by way of capital reduction, earnings, capital surplus to offset losses, or other statutory methods. In addition, after the benefits of the capital increase become apparent, the Company's financial structure will be improved, which will be beneficial to the Company's stable long-term development and will have a positive effect on shareholders' equity; therefore, no negative impact on shareholders' equity is expected. In summary, considering that Logah Technology is currently operating at a loss, and taking into account the conditions of the capital market, the timeliness, feasibility, and cost of fundraising, and the fact that private placements are relatively efficient and simple, along with the regulatory restriction that privately placed securities are generally not freely transferable within three years, the private placement will help ensure a long-term cooperative relationship between the Company and strategic investors. It is also expected to support future business expansion, improve the Company's financial structure and long-term competitiveness, and enhance its current operating condition — ultimately benefiting shareholders' equity. In addition,

For this private placement of common shares, the prospective subscribers are intended to be selected from the company's insiders, related parties, or strategic investors. In addition to obtaining stable long-term funds and reducing the pressure of the company's operating funding costs, it can also strengthen the financial structure, improve the company's overall operating constitution and market competitiveness, and contribute to the company's sound operational development while taking into account shareholders' equity. Compared with a public offering, because privately placed securities may not be freely transferred within three years, it can better ensure a long-term cooperative relationship between the company and the subscribers.

In conclusion, in accordance with the "Directions for Public Companies Conducting Private Placements of Securities," and after comprehensive consideration of the Company's procedures for this private placement, the intended use of proceeds, expected benefits, selection of offerees, and the potential impact of any management changes on the Company's operations, finances, and shareholder equity, the underwriter concludes that this private placement by Logah Technology is both necessary and reasonable.

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Declaration of Independence

Mega Securities Co., Ltd. has been entrusted to provide an assessment opinion on the necessity and reasonableness of the private placement of securities for Logah Technology Corporation (hereinafter referred to as "Logah Technology") for the year 2026.

In the execution of the above-mentioned engagement, the Company hereby solemnly declares that none of the following circumstances apply:

I. Either party, together with its parent company and all subsidiaries, holds 10% or more of the total issued shares of the other party.

II. Either party and its subsidiaries have appointed more than half of the total number of directors of the other party.

III. The chairman or general manager of either party is the same person as the chairman or general manager of the other party, or is a spouse or relative within the second degree of kinship.

IV. A single shareholder holds 20% or more of the issued shares of both parties.

V. More than half of the directors or supervisors of one party are the same individuals as those of the other party. The calculation includes the spouse, children and relatives within the second degree of kinship of these personnel.

VI. Either party and its related parties, in aggregate, hold 50% or more of the total issued shares of the other party. However, if the securities underwriter is a subsidiary of a financial institution or financial holding company, and the total shareholding of its parent company and subsidiaries in the issuing company does not exceed 10%, and the number of seats held as directors or supervisors does not exceed one-third, this restriction does not apply.

VII. Either party is subject to a merger notification under relevant regulations, or has submitted a merger filing not yet prohibited by the Fair Trade Commission.

VIII. Other circumstances as defined by laws and regulations or as evidenced by facts that demonstrate one party directly or indirectly controls the personnel, finances, or business operations of the other.

The assessment opinion provided by the Company regarding the necessity and reasonableness of the private placement for Logah Technology has been prepared with full independence and objectivity.

Evaluator: Mega Securities Co., Ltd.

Representative: Pei-Chun Chen

May 6, 2026

Appendix I

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Logah Technology Corporation

Rules of Procedure for Shareholders Meetings

I. To establish a strong governance system and sound supervisory capabilities for the Company's shareholders meetings, and to strengthen management capabilities, these Rules are adopted pursuant to Article 5 of the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies.

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

III. Unless otherwise provided by law or regulation, the Company's shareholders' meetings shall be convened by the Board of Directors.

Unless otherwise provided in the Regulations Governing the Administration of Shareholder Services of Public Companies, a company that will convene a Shareholders' Meeting with video conferencing shall expressly provide for such meetings in its Articles of Incorporation and obtain a resolution of its Board of Directors. Furthermore, convening a virtual-only Shareholders' Meeting shall require a resolution adopted by a majority vote at a meeting of the Board of Directors attended by at least two-thirds of the total number of directors.

Changes to the method of convening the shareholders' meeting shall be subject to a resolution by the Board of Directors and shall be made no later than before the notice of the shareholders' meeting is sent. Thirty days before the Company convenes an annual shareholders' meeting or 15 days before an extraordinary shareholders' meeting, the Company shall prepare electronic files of the meeting notice, proxy form, information on proposals for ratification, matters for discussion, election or dismissal of directors or supervisors, and other matters on the shareholders' meeting agenda and upload them to the Market Observation Post System (MOPS). The Company shall prepare electronic versions of the shareholders meeting agenda and supplemental meeting materials and upload them to the MOPS before 21 days before the date of the regular shareholders meeting or before 15 days before the date of the special shareholders meeting. If, however, the Company has the paid-in capital of NT$10 billion or more as of the last day of the most current fiscal year, or total shareholding of foreign shareholders and PRC shareholders reaches 30% or more as recorded in the register of shareholders of the shareholders meeting held in the immediately preceding year, transmission of these electronic files shall be made by 30 days before the regular shareholders meeting. Fifteen days before the Company convenes a shareholders' meeting, it shall prepare the shareholders' meeting agenda handbook and supplementary materials and make them available for the shareholders to obtain and review at any time. In addition, the handbook shall be displayed at the Company and its professional shareholder service agency.

The Company shall provide the meeting handbook and supplementary materials mentioned in the preceding paragraph to the shareholders on the day of the shareholders' meeting in the following methods:

(I) For physical shareholders meetings, to be distributed on-site at the meeting.

(II) For hybrid shareholders meetings, to be distributed on-site at the meeting and shared on the virtual meeting platform.

When a shareholders' meeting is convened by video conference, an electronic file of such materials shall be sent to the video conference platform.

The reasons for convening a shareholders meeting shall be specified in the meeting notice and public announcement. With the consent of the addressee, the meeting notice may be given in electronic form. Election or dismissal of directors, amendments to the articles of incorporation, reduction of capital, application for the approval of ceasing its status as a public company, approval of the removal of the non-compete clause for the directors, capitalization of earnings, capitalization of legal reserve, dissolution, merger, or demerger of the Company, or any matter in each subparagraph under Article 185, paragraph 1 of the Company Act; Articles 26-1 and 43-6 of the Securities and Exchange Act, and Articles 56-1 and 60-2 of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers, shall be set out and the essential contents explained in the notice of the shareholders' meeting. None of the above matters may be raised by an extempore motion.

Where an election of all directors and their inauguration date shall be stated in the notice of the shareholders' meeting, after the completion of the election in said meeting, such inauguration date may not be altered by any extempore motion or otherwise in the same meeting.

A shareholder holding one percent or more of the total number of the issued shares may submit to the Company a proposal for discussion at a general shareholders' meeting. The number of items so proposed is limited only to one, and no proposal containing more than one item will be included in the meeting agenda. A shareholder may propose a recommendation for urging the Company to promote public interests or fulfill its social responsibilities, provided procedurally the number of items so proposed is

limited only to one in accordance with Article 172-1 of the Company Act, and no proposal containing more than one item will be included in the meeting agenda. A shareholder's proposal in alignment with any circumstance under any subparagraph of paragraph 4 of Article 172-1 of the Company Act may not be included in the meeting agenda by the Board of Directors.

Prior to the book closure date before an annual shareholders' meeting is held, the Company shall publicly announce its acceptance of shareholders' proposals in writing or by electronic means and the location and time period for their submission; the period for acceptance of shareholders' proposals may not be fewer than 10 days.

Each of such proposals is limited to 300 words, and no proposal containing more than 300 words will be included in the meeting agenda. The shareholder making the proposal shall be present in person or by proxy at the shareholders' meeting of shareholders and take part in the discussion of the proposal.

Prior to the date for issuance of notice of a shareholders' meeting, the Company shall inform the shareholders who submitted proposals of the proposal screening results and shall list in the meeting notice the proposals that conform to the provisions of this article. With regard to the proposals submitted by shareholders but not included in the agenda of the meeting, the cause of exclusion of such proposals and explanation shall be made by the board of directors at the shareholders' meeting to be convened.

IV. For each shareholders' meeting, a shareholder may appoint a proxy to attend the meeting by providing the proxy form issued by the Company and stating the scope of the proxy's authorization.

Each shareholder may issue only one proxy form and appoint only one proxy for any given shareholders' meeting and shall deliver the proxy form to the Company at least five days before the date of the shareholders' meeting. When a duplicate proxy form is served, the one received earliest shall prevail, unless a declaration is made to cancel the previous proxy form.

Once a proxy form is received by the Company, if a shareholder wishes to attend the shareholders' meeting in person or to exercise their voting rights in writing or by electronic means, a written proxy rescission notice shall be filed with the Company two days prior to the date of the shareholders' meeting, otherwise, the voting power exercised by the authorized proxy at the meeting shall prevail.

Once the proxy form is received by the Company, in the case that the shareholder intends to attend the shareholders' meeting by video conference, a written proxy rescission notice shall be filed with the Company two days prior to the date of the shareholders' meeting; otherwise, the voting power exercised by the authorized proxy at the meeting shall prevail.

V. The venue for a shareholders' meeting shall be the premises of the Company or a place easily accessible to shareholders and suitable for a shareholders' meeting. The meeting may begin no earlier than 9 a.m. and no later than 3 p.m. Full consideration shall be given to independent directors' opinions with respect to the place and time of the meeting.

When the Company convenes a shareholders' meeting by video conference, it is not subject to the restriction on the venue of the meeting under the preceding paragraph.

VI. The Company shall state, in the meeting notice, the sign-in time and place for shareholders, solicitors, and proxies (hereinafter referred to as "shareholders"), and other matters that shall be noted.

The time at which shareholders' sign-in begins, as stated in the preceding paragraph, shall be at least 30 minutes prior to the time the meeting commences. The sign-in place shall be clearly marked and staffed with a sufficient number of suitable personnel. When the shareholders' meeting is convened by video conference, the sign-in process shall begin on the video conference platform 30 minutes before the meeting commences. Shareholders who have completed the sign-in shall be deemed to have attended the shareholders' meeting in person.

Shareholders shall complete the sign-in procedure, and the submission of a written attendance notice shall be used instead. Shareholders shall attend the shareholders' meetings with their attendance cards or other certificates of attendance. The Company may not arbitrarily add requirements for other documents beyond those showing eligibility to attendance presented by shareholders. Solicitors soliciting proxy forms shall also bring identification documents for verification.

The Company shall furnish the attending shareholders with a sign-in book to sign, or attending shareholders may hand in a sign-in card in lieu of signing in.

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

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

If the shareholders' meeting is convened by video conference, shareholders who wish to attend by video conference should register with the Company two days prior to the shareholders' meeting.

If the shareholders' meeting is convened by video conference, the Company shall upload the meeting agenda handbook, annual report, and other relevant materials to the video conference platform at least 30 minutes prior to the start of the meeting and continue to disclose them until the end of the meeting.

Article 6-1 When the Company convenes the shareholders' meeting by video conference, the information

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below shall be stated in the meeting notice:

(I) Methods of shareholders participating in the video conference and exercising their rights.

(II) The response to the obstacles to the video conference platform or to the participation in the video conference due to natural disasters, incidents, or other force majeure events shall include at least the following:

(1) The time and the date of the next meeting when the meeting needs to be postponed or resumed as such obstacles cannot be resolved.

(2) Shareholders who did not register to participate in the original shareholders’ meeting by video conference shall not participate in the meeting to be postponed or resumed.

(3) When a physical shareholders’ meeting is convened, along with a video conference, if the video conference cannot continue, after the number of shares in attendance through the video conference is deducted, the total number of shares in attendance at the physical shareholders’ meeting reaches the number as required by law, the shareholders’ meeting shall continue. For shareholders participating by video conference, the number of their shares shall be included in the total number of shares in attendance, and they shall be deemed to abstain for all motions resolved at the shareholders’ meeting.

(4) The handling method in the event that the resolution results of all motions have been announced, while extempore motions have not been resolved.

(III) When a shareholders’ meeting is to be convened by video conference, appropriate alternatives to shareholders who have difficulty participating in the meeting by video means shall be specified.

VII. In the event where the shareholders’ meeting is convened by the board of directors, it shall be chaired by the Chairman of the board. When the Chairman is on leave or unable to exercise the powers for any reason, the Chairman shall appoint one director to act as chair. Where the Chairman fails to make such a designation, the directors shall elect a chair from among themselves.

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

Where a shareholders’ meeting is convened by a party with power to convene other than the Board of Directors, the convening party shall chair the meeting. When there are two or more such convening parties, they shall mutually select a chair from among themselves.

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

VIII. The Company shall record the entire shareholders’ meeting in audio and video format.

The audio and video recording in the preceding paragraph shall be kept for at least one year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the recording shall be retained until the conclusion of the litigation.

If a shareholders’ meeting is convened by video conference, the Company shall keep records of shareholders’ registration, sign-in, questions raised, as well as voting and the Company’s vote counting results and retain the records, while making an uninterrupted audio and video recording of the entire video conference.

The above-mentioned materials and audio and video recordings shall be properly kept by the Company during the period of its existence, and the audio and video recordings shall be provided to those who are entrusted to handle the video conference affairs for storage.

IX. Attendance at shareholders’ meetings shall be counted based on numbers of shares. The number of shares in attendance shall be counted according to the shares indicated in the sign-in book or the sign-in cards handed in and the sign-in record on the video conference platform plus the number of shares whose voting rights are exercised in writing or by electronic means.

The chair shall call the meeting to order upon the meeting time and disclose information concerning the number of non-voting shares and number of shares represented by shareholders attending the meeting. However, when the attending shareholders do not represent a majority of the total number of issued shares, the chair may announce a postponement, provided that no more than two such postponements, for a combined total of no more than one hour, may be made. If attending shareholders still represent less than one third of the total number of issued shares after two postponements, the chair shall declare the meeting adjourned. If a shareholders’ meeting is convened by video conference, the Company shall also declare the meeting adjourned on the video conference platform.

If there are not enough shareholders representing at least one third of issued shares attending the meeting after two postponements, tentative resolutions may be passed in accordance with Article 175, paragraph 1 of the Company Act. Shareholders shall be notified of the tentative resolutions, and another shareholders’ meeting will be convened within one month. If a shareholders’ meeting is convened by video conference, shareholders who wish to attend by video conference shall re-register with the Company in accordance with Article 6.

When, prior to conclusion of the meeting, the attending shareholders represent a majority of the total number of outstanding shares, the chair may resubmit the tentative resolution for a vote by the

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shareholders' meeting pursuant to Article 174 of the Company Act.

X. If a shareholders' meeting is convened by the Board of Directors, the meeting agenda shall be set by the Board of Directors. Votes shall be cast on the proposals on the agenda one by one (including extempore motions and amendments to the original proposals set out in the agenda). The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution by the shareholders' meeting. The provisions of the preceding paragraph apply mutatis mutandis to a shareholders' meeting convened by a party with the power to convene other than the Board of Directors.

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

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

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

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

Except with the consent of the chair, a shareholder may not speak more than twice on the same proposal, and a single speech may not exceed 5 minutes; if the shareholder's speech violates the rules or exceeds the scope of the motion, the chair may have the shareholder stop the speech.

Attending shareholders may not interfere with the speaking shareholders without the Chairman's consent and the speaking shareholders. The Chairman will have the violating shareholders stopped.

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

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

If a shareholders' meeting is convened by video conference, shareholders who participate by video conference may ask questions in text on the video conference platform after the chair calls the meeting to order and before the chair declares the meeting adjourned. The number of questions raised by each shareholder for each motion shall not exceed two, each question shall be limited to 200 words, and the provisions of paragraphs 1 to 5 shall not apply.

XII. Votes cast at shareholders' meetings shall be calculated based on numbers of shares.

With respect to resolutions by a shareholders' meeting, the number of shares held by a shareholder without voting rights shall not be calculated as part of the total number of outstanding shares.

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

The number of shares for which voting rights may not be exercised under the preceding paragraph shall not be counted toward the number of the voting rights represented by attending shareholders.

With the exception of a trust enterprise or a stock affairs agency approved by the competent securities authority, when one person is concurrently appointed as a proxy by two or more shareholders, the voting rights represented by that proxy may not exceed three percent of the voting rights represented by the total number of the issued shares. If that percentage is exceeded, the voting rights in excess of that percentage shall not be included in the counting.

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

When the Company holds a shareholders' meeting, it shall adopt the exercise of voting rights by electronic means and may adopt the exercise of voting rights by correspondence. When voting rights are exercised by correspondence or electronic means, the method of exercise shall be specified in the shareholders' meeting notice. A shareholder's exercise of voting rights by correspondence or electronic means will be deemed to have attended the meeting in person, but to have waived their rights with respect to the extempore motions and amendments to original proposals of that meeting; it is therefore advisable that the Company avoid the submission of extempore motions and amendments to original proposals.

A shareholder intending to exercise voting rights by correspondence or electronic means under the preceding paragraph shall deliver a written declaration of intent to the Company at least two days before the date of the shareholders' meeting. When duplicate declarations of intent are delivered, the one

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received earliest shall prevail, except when a declaration is made to cancel the earlier declaration of intent.

After shareholders exercise their voting rights in writing or by electronic means, if they wish to attend the shareholders' meeting in person or by video conference, they shall serve a declaration of intent to retract the voting rights already exercised under the preceding paragraph two days before the shareholders' meeting in the same manner in which the voting rights were exercised; otherwise the voting rights exercised in writing or by electronic means shall prevail. If the shareholder exercises the voting right in writing or by electronic means and appoints a proxy with a proxy form to attend the shareholders' meeting, the voting right exercised by the attending proxy at the meeting shall prevail.

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

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

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

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

When a shareholders' meeting is convened by video conference, shareholders participating by video conference shall vote on various motions and election(s) on the video conference platform after the chair calls the meeting to order. They shall complete the voting before the chair declares the voting closed, otherwise they shall be deemed to have waived their voting rights.

When a shareholders' meeting is convened by video conference, after the chair declares the voting closed, the votes shall be counted at one go, and the voting and election results shall be announced.

If a shareholders' meeting is convened, along with a video conference held at the same time, shareholders who have registered to attend the shareholders' meeting by video conference in accordance with Article 6, intend to attend the physical shareholders' meeting in person, shall rescind the registration in the same manner as the registration two days before the shareholders' meeting, otherwise they can only attend the shareholders' meeting by video conference.

Those who exercise their voting rights in writing or by electronic means without retracting their declaration of intention and participate in the shareholders' meeting by video conference shall not exercise their voting rights on the same motions, propose amendment to the same motions, or exercise their voting rights for revised motions, except for extempore motions.

XIV. The election of directors at a shareholders' meeting shall be held in accordance with the applicable election and appointment rules adopted by the Company, and the voting results shall be announced on-site immediately, including the names of those elected as directors and those who lost the election and the numbers of votes each candidate won.

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

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

Said distribution may be announced through the MOPS.

The meeting minutes shall accurately record the year, month, day, and place of the meeting, the chair's full name, the methods by which resolutions were adopted, and a summary of the deliberations and their voting results (including the number of voting rights), and disclose the number of votes won by each candidate in the event of an election of directors. The minutes shall be retained for the duration of the existence of the Company.

When a shareholders' meeting is convened by video conference, the minutes of the shareholders' meeting shall contain the start and end time of the shareholders' meeting, the method of convening the meeting, the names of the chair and the meeting taker, as well as the response method and the response situation when any natural disasters, accidents, or other force majeure events have obstructed the video conference

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platform or the participation in the video conference in addition to the matters that shall be recorded in accordance with the preceding paragraph.

When a shareholders' meeting is convened by video conference, the Company shall proceed as per the preceding paragraph and shall specify the alternative measures provided to shareholders who have difficulty participating in the video conference in the minutes of the shareholders' meeting.

XVI. The Company shall, on the day of the shareholders' meeting, compile a statistical statement in the prescribed format and disclose the number of shares solicited by the solicitor, the number of shares represented by the proxies, and the number of shares in attendance in writing or by electronic means clearly on site at the shareholders' meeting. When a shareholders' meeting is convened by video conference, the Company shall upload the aforementioned information to the video conference platform at least 30 minutes before the start of the meeting and continue to disclose it until the end of the meeting. When a shareholders' meeting is convened by video conference, when the chair calls the meeting to order, the total number of shares in attendance shall be disclosed on the video conference platform. The same shall apply if the total number of shares and voting rights in attendance are counted during the meeting. If any resolutions by the shareholders' meeting are material information as stipulated by laws and regulations or Taiwan Stock Exchange Corporation, the Company shall upload the content to the MOPS prior to a deadline.

XVII. At the place of a shareholders' meeting, if a shareholder attempts to speak through any device other than the public address equipment set up by the Company, the chair may prevent the shareholder from so doing. When a shareholder violates the rules of procedure and defies the chair's correction, obstructing the proceedings and refusing to heed calls to stop, the chair may direct the meeting personnel to escort the shareholder from the meeting.

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

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

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

XIX. When a shareholders' meeting is convened by video conference, the Company shall immediately disclose the voting results and election results of various motions on the video conference platform in accordance with the regulations and shall continue to disclose for at least 15 minutes after the chair declares the meeting adjourned.

XX. When a shareholders' meeting is convened by video conference, the chair and the minute taker shall be at the same location in Taiwan, and the chair shall disclose the address of the place when calling the meeting to order.

XXI. In the event of a virtual shareholders meeting, if the virtual meeting platform or participation in the virtual meeting is obstructed due to natural disasters, accidents or other force majeure events before the chair has announced the meeting adjourned, and the obstruction continues for more than 30 minutes, the meeting shall be postponed to or resumed on another date within 5 days, in which case Article 182 of the Company Act shall not apply.

In the event of any incident in the preceding paragraph that caused the meeting to be postponed or resumed, shareholders who have not registered to participate in the original shareholders' meeting by video conference shall not participate in the meeting postponed or resumed.

For the meeting to be postponed or resumed under paragraph 1, shareholders who have registered to participate in the original shareholders' meeting by video conference and have completed the registration but fail to participate in said meeting, the number of shares in attendance and the voting rights and voting rights for elections exercised at the original shareholders' meeting shall be included in the total number of attending shareholders' shares, voting rights, and voting rights for elections at the meeting postponed or resumed.

When a shareholders' meeting is postponed or resumed in accordance with paragraph 1, the motions for which the voting and counting of votes have been completed and the voting results or the list of elected directors or supervisors have been announced, do not need to be discussed or resolved again.

When the Company convenes a shareholder's meeting, supplemented by a video conference, if the video conference cannot continue as under paragraph 1, after the number of shares in attendance through the video conference is deducted, the total number of shares in attendance at the physical shareholders' meeting reaches the number as required by law, the shareholders' meeting shall continue. There is no need to postpone or resume the meeting in accordance with paragraph 2.

When the meeting shall continue as in the preceding paragraph, for shareholders participating by video conference, the number of their shares shall be included in the total number of shares in attendance; however, they shall be deemed to abstain for all motions resolved at the shareholders' meeting.

When the Company postpones or resumes the meeting in accordance with paragraph 1, it shall handle the

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relevant matters in accordance with the provisions set forth in paragraph 7 of Article 44-20 of the Regulations Governing the Administration of Shareholder Services of Public Companies, and relevant preparations shall be made as per the date of the original shareholders' meeting and the provisions of this article.

Based on the period under Article 12, second-half paragraph and Article 13, paragraph 3 of the Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies; Article 44-5, paragraph 2, Article 44-15, and Article 44-17, paragraph 1 of the Regulations Governing the Administration of Shareholder Services of Public Companies, the Company shall postpone or resume the shareholders' meeting at a date as per paragraph 1.

XXII. When a shareholders’ meeting is to be convened by video conference, appropriate alternatives to shareholders who have difficulty participating in the meeting by video means shall be provided.

XXIII. These Rules shall take effect after having been submitted to and approved by a shareholders meeting. Subsequent amendments thereto shall be effected in the same manner.

XXIV. These Rules were promulgated on December 10, 2003.

The first amendment was made on June 26, 2007.
The second amendment was made on June 27, 2012.
The third amendment was made on June 28, 2013.
The forth amendment was made on June 28, 2017.
The fifth amendment was made on June 15, 2020.
The sixth amendment was made on June 18, 2021.
The seventh amendment was made on June 16, 2022.
The eighth amendment was made on May 23, 2024.

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Appendix II

Logah Technology Corporation
Articles of Incorporation

Chapter I General Provision

Article 1 The Company is organized in accordance with the Company Act and named Logah Technology Corporation.

Article 2 The business scope of the Company is as follows:

I. CC01080 Electronics Components Manufacturing.
II. I501010 Product Designing.
III. F119010 Wholesale of Electronic Materials.
IV. CC01010 Manufacture of Power Generation, Transmission and Distribution Machinery.
V. CC01030 Electrical Appliances and Audiovisual Electronic Products Manufacturing.
VI. F401010 International Trade.
VII. F401021 Restrained Telecom Radio Frequency Equipments and Materials Import.
VIII. ZZ99999 All business activities that are not prohibited or restricted by law, except those that are subject to special approval.

Article 3 The Company’s total amount of investment in other businesses is not subject to the limitation under Article 13 of the Company Act.

Article 4 The Company may make endorsements and guarantees to outside parties for its business or invested needs.

Article 5 The Company is headquartered in Kaohsiung City and may establish branches at suitable locations domestically or overseas when necessary as approved by the resolution of the Board of Directors.

Article 6 The Company's announcements shall be handled in accordance with Article 28 of the Company Act.

Chapter II Shares

Article 7 The Company’s total capital is NT$2 billion, which is divided into 200 million shares with a par value of NT$10 per share, and the Board of Directors is authorized to issue preferred shares in tranches. Out of the total number of shares referred to in the preceding paragraph, 20 million shares shall be retained for use as stock option certificates, preferred shares with stock options, or corporate bonds with stock options.

Article 8 The Company's shares are all registered shares, and the share certificates shall be affixed with the signatures or personal seals of the director representing the company, and shall be duly certified or authenticated by the competent authority or the institution which is competent to certify issuance and registration under the laws before issuance of the share certificates. For the shares to be issued by the Company, the Company is exempted from printing any share certificate for the shares issued., but shall register the issued shares with a Centralized Securities Depositary Enterprise.

Article 9 The share certificates of the Company shall be in registered form.

Shareholders shall notify the Company of their names, domiciles, number of shares, and stock codes for entry in the shareholders' roster, and submit the chop card to the Company for future reference. The corporate shareholder may also request for the registration of its proxy’s seal to be submitted to the Company for reference.

Article 10 In case of loss of the seal kept by the shareholder, the shareholder shall apply to the Company for a replacement of the seal.

Article 11 When the shares are transferred, the transferor and the transferee shall fill in and sign and seal an application form and apply to the Company for ownership transfer. Without being recorded in the Company’s shareholders’ roster, the shares cannot be transferred against the Company.

Article 12 The change of name and transfer of shares in the Company shall be suspended 60 days before a general shareholders’ meeting, 30 days before an extraordinary shareholders’ meeting, or within 5 days before the Company decides to pay out dividends, bonuses, or other benefits.

Article 13 Except as otherwise provided by laws and securities regulations, the assignment, creation of rights, pledge, report of loss, inheritance, gift, and seal loss, change, or address change of the Company’s shareholders shall be handled in accordance with the “Regulations Governing the Administration of Shareholder Services of Public Companies”.

Chapter III Shareholders' Meetings

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Article 14 Shareholders' meetings of the Company are divided into the following two types:

I. Regular shareholders' meeting: to be convened at least once a year, and the board of directors shall convene in accordance with the laws and within six months after the end of each fiscal year.

II. Special shareholders' meeting: to be held when necessary in accordance with the articles of Company Act.

Article 15 An announcement or notice to convene a shareholders' meeting shall be given to each shareholder no later than 30 days prior to the scheduled meeting date. In case a special shareholders' meeting is to be convened, an announcement or notice shall be given to each shareholders no later than 15 days prior to the scheduled meeting date. The announcement or notice shall include the date, time, location and cause of the convening.

The Company may convene a shareholders' meeting by video conference or in other methods as announced by the Ministry of Economic Affairs.

Article 16 When the Company's shares are to be cancelled for public offering, such provision shall be submitted to the shareholders' meeting for resolution, and this article shall remain unchanged during the stock offering period and the listing period.

Article 17 Each shareholder of the Company shall have a voting right for each share they hold unless otherwise specified by the Company Act.

Article 18 Resolutions at a shareholders' meeting shall, unless otherwise provided by other applicable laws, be adopted by a majority vote of the shareholders or their proxies present, who represent more than one-half of the total number of voting shares.

Article 19 Where a shareholder for any reason cannot attend a shareholders' meeting, he or she may appoint a proxy to attend the shareholders' meeting by executing a power of attorney printed and issued by the Company stating therein the scope of power authorized to the proxy. The use of power of attorney shall comply to the laws and regulations and the rules set by the competent authorities.

Article 20 When a shareholders' meeting is convened by the Board of Directors, the Chairman shall preside over the meeting. In the event that the Chairman is on leave or is unable to exercise the powers for any reason, the proxy shall be handled in accordance with Paragraph 3, Article 208 of the Company Act. Where a shareholders' meeting is convened by a party with power to convene other than the Board of Directors, the convening party shall chair the meeting. When there are two or more such convening parties, they shall mutually select a chair from among themselves.

Resolutions of the shareholders' meeting shall be handled in accordance with the Company's Rules and Procedures of Shareholders' Meeting.

Article 21 Matters relating to the resolutions of a shareholders meeting shall be recorded in the meeting minutes. The meeting minutes shall be signed or sealed by the chair of the meeting and a copy distributed to each shareholder within 20 days after the conclusion of the meeting. The distribution of the said meeting minutes shall be conducted in accordance with the Company Act.

The meeting minutes shall accurately record the year, month, day, and place of the meeting, the chair's full name, the methods by which resolutions were adopted, and a summary of the deliberations and their voting results. The minutes shall be retained in the Company along with the attending shareholders' attendance book and the proxy authorization letter to attend in accordance with the laws.

Chapter IV Directors and Audit Committee

Article 22 The Company shall have 9 to 13 directors, who shall be elected by the shareholders' meeting as competent persons for a term of three years and may be eligible for re-elections. The election of Directors shall be conducted in accordance with the Regulations Governing the Election of Directors and Independent Directors.

The number of independent directors shall not be less than three (at least one of whom shall have accounting or financial expertise) and the number of independent directors shall not be less than one-fifth of the total number of directors mentioned above. The Company's directors (including independent directors) are elected in accordance with the candidate nomination system specified in Article 192-1 of the Company Act, and the shareholders' meeting shall elect the candidates from the list of candidates. The professional qualifications, shareholding, restrictions on positions held concurrently, nomination, election methods, and other matters to be followed for independent directors shall be handled in accordance with the relevant regulations of the competent securities authority.

Pursuant to Article 14-4 of the Securities and Exchange Act, the Company has established an Audit Committee, which consists of all independent directors.

The total shareholding of all directors in the Company may not be less than the percentage specified by the competent authority.

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Article 23 The Board comprises directors. The chairperson of the Board shall be elected from among the directors with a consent of a majority of the directors present at a meeting attended by more than two thirds of the directors. The chairperson of the Board shall be the representative of the Company.

The Board of Directors shall meet at least once per quarter. The Chairman of the Board may convene special meetings when it is deemed necessary and act as the Chairman. When the Chairman is on leave or unable to exercise the powers for any reason, the designation shall be handled in accordance with Paragraph 3 of the Article 208 in the Company Act.

Article 24 When the number of vacancies in the board of directors equals one-third of the total number of directors, the board of directors shall call, within 60 days, a special shareholders meeting to elect succeeding directors to fill the vacancies for the remaining service time of the dismissed directors.

Article 25 Unless otherwise specified in the relevant laws and regulations, the board of directors shall be convened by the Chairman and shall preside over the meeting. Unless otherwise provided for in the Company Act, resolutions of the board of directors shall be adopted by a majority of the directors at a meeting attended by a majority of the directors.

Article 26 The reasons for calling a board of directors meeting shall be notified to each director at least 7 days in advance, and notices may be made by fax or e-mail. In emergency circumstances, however, a meeting may be called on shorter notice.

Article 27 Each director shall attend the meeting of the board of directors in person. If a director is unable to attend a meeting in person for any reason, he or she may appoint another director to attend the meeting as a proxy by issuing a power of attorney and citing the scope of the authorization of the cause of the meeting. A director may accept the appointment to act as the proxy referred to in the preceding Paragraph of one other director only.

A director residing in a foreign country may appoint in writing a shareholder residing domestically as his/her proxy to attend the meetings of the board of directors on a regular basis. The proxy referred to in the preceding paragraph shall be submitted to the competent authority for registration to take effect. The same applies to the change of proxies.

Matters relating to the resolutions of a board of directors' meeting shall be recorded in the meeting minutes. The meeting minutes shall be signed or sealed by the chair of the meeting and a copy distributed to each director within 20 days after the conclusion of the meeting. The minutes shall record a summary of the essential points of the proceedings and the results of the meeting, and shall be kept with the attendance list bearing the signatures of directors present at the meeting and the powers of attorney of the proxies by the Company in accordance with the laws and regulations.

Article 28 The travel expenses for directors shall be determined by the Board of Directors.

The Board of Directors is authorized to decide the rates of remuneration to all directors, based on the extent of their participation in and value of the contribution to the Company's operations and concerning industry standards. If there is profit in the Company's annual account closure, the remuneration shall be distributed in accordance with Article 33 of the Articles of Incorporation. Regardless of whether the Company is operating at a profit or loss, each independent director of the Company may be paid a fixed remuneration on a monthly basis not exceeding NT$30,000.

Article 29 The composition, powers, rules of procedure for meetings, and other matters for compliance of the Audit Committee of the Company shall be handled in accordance with the relevant regulations of the competent authority of securities.

Article 30 The Company may purchase liability insurance for the directors during their term of office in accordance with the scope of duties.

Chapter V Managers and Employees

Article 31 The Company may have several managers in place. Their appointment, dismissal, and remuneration shall be handled in accordance with Article 29 of the Company Act.

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Chapter VI Accounting

Article 32 A fiscal year of the Company shall run from January 1 to December 31 of each year. The Company shall prepare the accounts at the end of each fiscal year, and the Board of Directors shall prepare the following financial statements in accordance with the Company Act and submit to the shareholders' meeting for ratification. Unless otherwise provided by the Securities and Exchange Act or other laws and regulations, such regulations shall prevail.

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

Article 33 If the Company has earnings in its annual financial statements, it shall allocate 1% to 3% as employees' remuneration (of which at least 20% shall be distributed to grassroots-level employees), and no more than 1.5% as directors' remuneration.

The amount of employees' remuneration shall be determined by a resolution of the Board of Directors and may be distributed in the form of shares or cash. Employees' and directors' remuneration distribution proposals shall be submitted to the shareholders' meeting for reporting.

However, if the Company has accumulated losses, an amount sufficient to offset such losses must first be retained before any allocation of employees' and directors' remuneration according to the above percentages.

In the event where the Company made a profit in a fiscal year, the profit shall be first utilized for paying taxes, offsetting accumulated losses, setting aside as legal reserve 10% of the remaining profit until the legal reserve reaches the amount of the Company's paid-in capital, and then setting aside or reversing a special reserve in accordance with the laws and regulations; The remaining profit together with any undistributed retained earnings shall be used by the Company's board of directors as the basis for proposing an earnings distribution plan, which should be resolved in a shareholders' meeting for distribution of dividends to shareholders. Considering the industrial environment where the Company is in, and in line with the financial planning, the sustainable operation and stable development of the Company with the basis of maximum security for the shareholders' equity, the dividend policy has been drafted as follows:

(I) The conditions and timing of dividend distribution are as follows:

The Company is currently actively exploring the market. In order to support the growth of the Company, the Company's dividends are distributed to meet the principle of future operation and development, and after taking sound financial structure, stable dividends, reasonable returns to shareholders, and other conditions into an all-around consideration, the Board of Directors shall prepare the earnings distribution proposal in accordance with the Articles of Incorporation and handle the distribution upon the approval by the shareholders' meeting and the competent authority.

(II) Distribution ratio of cash dividends and stock dividends

Dividends and bonuses to shareholders are distributed in two ways: stock dividends and cash dividends. When the dividends are distributed, an appropriate cash and stock dividends ratio is drawn up. However, cash dividends shall not be less than 10% of the annual distribution. The upper limit shall be 100%.

Chapter VII Supplementary Provisions

Article 34 The Company's charter and operational regulations shall be separately adopted.

Article 35 Any matters not addressed in the Articles of Incorporation shall be handled in accordance with the Company Act.

Article 36 The Articles of Incorporation was made on December 10, 2003 with the consent of all the founders, and became effective upon submission to the competent authority for approval and registration.

The first amendment was made on January 7, 2004.

The second amendment was made on May 16, 2006.

The third amendment was made on June 26, 2007.

The fourth amendment was made on May 6, 2008.

The fifth amendment was made on May 6, 2008.

The sixth amendment was made on June 26, 2009.

The seventh amendment was made on June 9, 2010.

The eighth amendment was made on June 28, 2011.

The ninth amendment was made on June 27, 2012.

The tenth amendment was made on June 28, 2013.

The eleventh amendment was made on March 28, 2014.
The twelfth amendment was made on May 15, 2015.
The thirteenth amendment was made on June 27, 2016.
The fourteenth amendment was made on June 29, 2018.
The fifteenth amendment was made on June 16, 2022.
The sixteenth amendment was made on June 29, 2023.
The seventeenth amendment was made on June 27, 2025.

Logah Technology Corporation

Chairman: Sun, Jeng Chyang

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Appendix III

Link Bright Technology Limited Procedures for Lending Funds to Others

Purpose

To provide a basis for compliance with the Company’s Procedures for Lending Funds to Others, these Procedures are hereby adopted.

Content

2.1 Recipients of funds lending

The recipients of the Company’s lending of funds shall meet any one of the following conditions:

2.1.1 A company having business dealings with the Company.

2.1.2 A company having a need for short-term financing. “Short-term” means one year or one operating cycle, whichever is longer.

2.2 Reasons for and necessity of lending funds

Where the Company engages in lending funds to another company due to business dealings, or engages in lending funds due to a need for short-term financing, the loan may be extended only after credit investigation and assessment confirm that the borrower has a good credit rating, the purpose of the loan is legitimate, there is indeed a need for the loan, and repayment ability is not in doubt, and after the loan proposal has been approved by resolutions of the Board of Directors of the Company and the Board of Directors of Logah Technology Corporation (hereinafter referred to as Logah).

2.3 Evaluation criteria for lending funds to others

2.3.1 Loans of funds made due to business dealings shall be handled in accordance with the provisions of 2.4.3 of these Operational Procedures.

2.3.2 Where there is a need for short-term financing, it shall be limited to the following circumstances:

2.3.2.1 A company having a parent-subsidiary relationship with the Company and having a need for short-term financing due to business requirements.

2.3.2.2 A company in which the Company adopts the equity method investment and which has a need for short-term financing due to material procurement or operational turnover needs.

2.3.2.3 A company in which 100% of the voting shares are directly or indirectly held by Logah, where there is a need for short-term financing.

The terms “subsidiary” and “parent company” shall be determined in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers in Taiwan.

Where a public company’s financial reports are prepared in accordance with International Financial Reporting Standards, the term “net worth” as used in these Regulations refers to the equity attributable to owners of the parent on the balance sheet as specified in the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

2.4 Total amount of funds lent and limits for individual counterparties

2.4.1 Unless otherwise provided in 2.4.4 of these Procedures, the total amount of the Company’s funds lent to others shall not exceed 40% of the net worth shown in the Company’s most recent financial statements.

2.4.2 The total amount of funds lent by the Company to a company in which the Company directly and indirectly holds voting shares of not more than 50% shall not exceed 40% of the paid-in capital of such borrowing company; for a company in which the Company or Logah through reinvestment directly and indirectly holds more than 50% of the voting shares, the limit for individual funds lending by the Company shall not be subject to the restriction in the preceding paragraph, but shall not exceed 40% of the net worth in the Company’s most recent financial statements.

2.4.3 Except as otherwise provided in 2.4.2 of these Procedures, the total amount of funds lent by the Company to companies with business dealings or a need for short-term financing shall not exceed 5% of the borrowing company’s paid-in capital.

2.4.4 Where the Company lends funds to a foreign company in which Logah directly or indirectly holds 100% of the voting shares, neither the total amount nor the individual amount shall be subject to the 40% limit of the net worth in the Company’s most recent financial statements; however, the combined total of such amount and the total amount lent by the Company to others shall not exceed 100% of the net worth in the Company’s most recent financial statements. However, the limit and term for lending funds shall still be set in accordance with 2.4.2 and 2.5.1.

2.5 Term of funds lending and interest calculation method

2.5.1 The term of the Company’s funds lending shall be limited to one year. However, where the Company

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lends funds to a foreign company in which Logah directly or indirectly holds 100% of the voting shares, the term of funds lending shall not exceed three years.

2.5.2 Interest on funds lent shall be calculated monthly based on the Company’s current annual interest rate for financing from financial institutions plus four quarters (1%) or more; however, where the Company provides funds lending pursuant to these Operational Procedures to a company in which the Company directly or indirectly holds 100% of the voting shares and to a foreign company in which Logah directly or indirectly holds 100% of the voting shares, it shall not be subject to the foregoing interest calculation method, provided that it shall not be lower than the annual fixed deposit interest rate negotiated by the Company with financial institutions.

2.6 Procedures for handling funds lending

2.6.1 When the Company handles funds lending to others, any company meeting the criteria for a funds lending counterparty under these Operational Procedures shall complete the “Application for Funds Lending to Others” (Attachment I), and after providing explanation and evaluating operational risks, submit the application to the Company’s finance department. The finance department shall evaluate and keep records regarding the impact of the funds lending on the Company’s financial position and shareholders’ equity. Where necessary, collateral shall be obtained and the value of the collateral shall be evaluated. After the Company’s finance department has evaluated and reviewed and confirmed compliance with laws and regulations and these Operational Procedures, the matter shall be submitted together with the evaluation results for approval in accordance with the Company’s authorization levels, and shall be submitted to the Board of Directors of the Company and approved by more than one-half of all members of the Audit Committee of Logah, and then submitted to the Board of Directors for approval before implementation. If it is not approved by more than one-half of all members of the Audit Committee, it may be implemented with the approval of more than two-thirds of all directors, and the resolution of the Audit Committee shall be recorded in the minutes of the Board of Directors meeting. The terms “all members of the Audit Committee” and “all directors” in the preceding paragraph shall be calculated based on those actually in office, and may not be authorized to others for decision.

2.6.2 When applying for a borrowing limit, the borrowing company shall provide endorsed guarantee notes and collateral (movable property, immovable property, or marketable securities) in an amount equal to the borrowing amount; provided, however, that for a company in which the Company directly and indirectly holds more than 50% of the voting rights, except that local notes in an amount equal to the borrowing amount shall be provided as security for the funds lending, provision of collateral shall not be necessary.

2.6.3 Where the Company provides funds lending pursuant to these Operational Procedures to a company in which the Company directly or indirectly holds 100% of the voting shares and to a company in which Logah directly or indirectly holds 100% of the voting shares, provision of local notes or other collateral shall not be necessary.

2.6.4 Any funds lending between the Company and Logah or subsidiaries of Logah, or between subsidiaries of the Company, shall be submitted to the Board of Directors for resolution in accordance with 2.6.1, and the Chairman may be authorized to make disbursements in installments or permit revolving utilization by the same borrower within a certain amount resolved by the Board of Directors and within a period not exceeding one year. The certain amount referred to in the preceding paragraph, except where 2.4.4 applies, the authorized amount of funds lending by the Company or its subsidiaries to any single enterprise shall not exceed 10% of the net worth in the lending company’s most recent financial statements.

2.7 Internal audit

2.7.1 When the Company’s finance department handles matters relating to funds lending, it shall establish a memorandum book and record in detail for future reference the counterparty, amount, date of approval by the Board of Directors, date of funds disbursement, and matters to be prudently evaluated as required under the regulations.

2.7.2 The internal auditors shall audit the procedures for lending funds to others and their implementation at least quarterly, and maintain a written record. If any material violation is found, the Logah Audit Committee shall be notified immediately in writing.

2.7.3 If, due to a change in circumstances, the lending counterparty no longer meets the requirements of these Regulations or the balance exceeds the limit, the Company shall formulate an improvement plan, submit it for approval by more than one-half of all members of Logah’s Audit Committee and to Logah’s Board of Directors for approval, and complete the improvement according to the schedule of the plan. If approval is not obtained from more than one-half of all members of the Audit Committee, it may be approved by more than two-thirds of all directors, and the resolution of the Audit Committee shall be recorded in the minutes of the meeting of the Board of Directors. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.

2.8 Subsequent control over loaned amounts and procedures for handling overdue claims

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The Company shall approve, charge interest on, and control loaned amounts in accordance with these Operating Procedures. If there is any sign indicating that the borrowing company or firm may be unable to repay upon maturity, if any amount remains unpaid upon maturity, or if any other abnormal circumstance occurs, the applying department shall provide relevant supporting documents to Logah's legal department for handling, and creditor-right preservation measures, collection actions, or necessary legal procedures shall be taken in accordance with the law.

2.9 Other matters

The Company shall assess the status of its loans of funds and make adequate allowance for doubtful accounts, shall properly disclose relevant information in the financial reports, and shall provide relevant information to the certifying CPAs for carrying out necessary audit procedures.

2.10 When handling the lending of funds to others, the opinions of each independent director shall be fully considered, and the reasons for their consent or objection shall be included in the board meeting minutes.

Information Disclosure

The Company shall, on the date of handling a loan of funds, submit the details and balance of the latest loans of funds to others, and before the 5th day of each month submit the balance of loans of funds to others for the previous month, to Logah's finance department.

Penalties

The Company's managerial officers and responsible personnel handling the operation of loaning funds to others who violate these Procedures shall be punished according to the severity of the circumstances.

Announcement, implementation and amendment

5.1 These Operating Procedures shall be implemented after being approved by the Board of Directors of the Company and the Board of Directors of Logah, and after being submitted to and approved by Logah's shareholders' meeting; the same shall apply to any amendment or abolition.

These Operating Procedures were established on August 19, 2021.

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Appendix IV

Link Bright Technology Limited
Operating Procedures for Endorsements and Guarantees

Purpose

These Operating Procedures are specially established for compliance in the Company’s handling of endorsements or guarantees for others.

Scope of Application

2.1 The endorsements and guarantees under these Operating Procedures refer to the following matters:

2.1.1 Financing endorsements and guarantees, including:
2.1.1.1 Financing through discounting of notes receivable.
2.1.1.2 Endorsements or guarantees made for the purpose of financing another company.
2.1.1.3 Issuing another negotiable instrument to a non-financial enterprise as security for the Company’s own financing.

2.1.2 Customs duty endorsements and guarantees refer to endorsements or guarantees made for customs duty matters of the Company or another company.

2.1.3 Other endorsements and guarantees refer to endorsement or guarantee matters that cannot be classified into the preceding two subparagraphs.

2.1.4 Where the Company provides movable or immovable property as collateral for another company’s borrowing and creates a pledge or mortgage thereon, it shall also be handled in accordance with these Operating Procedures.

Contents

3.1 Parties Eligible for Endorsements and Guarantees

3.1.1 The parties to whom the Company may provide endorsements and guarantees are as follows:

3.1.1.1 Companies having business dealings.

3.1.1.2 A company in which the Company directly and indirectly holds more than 50% of the shares with voting rights.

3.1.1.3 A company that directly and indirectly holds more than 50% of the Company's shares with voting rights.

3.1.1.4 Logah Technology Corporation (hereinafter referred to as “Logah”) may provide endorsements or guarantees between companies in which it directly and indirectly holds more than 90% of the voting shares.

3.2 Endorsement and Guarantee Limits

3.2.1 The endorsement and guarantee limits are as follows:

3.2.1.1 The total amount of endorsements and guarantees provided by the Company shall not exceed 80% of the net worth in the Company's most recent financial statements. The total amount of endorsements and guarantees provided by Logah and its subsidiaries shall not exceed 80% of Logah's net worth.

3.2.1.2 When the Company provides endorsements or guarantees for an individual subsidiary, sub-subsidiary, or parent company (3.1.1.2 and 3.1.1.3) in which Logah directly and indirectly holds more than 50% of the shares with voting rights, or between companies in which Logah directly and indirectly holds more than 90% of the voting shares (3.1.1.4), the total amount of each individual endorsement and guarantee shall not exceed 10% of the net worth in the Company's most recent financial statements. When the Company provides endorsements or guarantees for a company in which Logah directly and indirectly holds 100% of the shares with voting rights, the total amount of each individual endorsement and guarantee shall not exceed 80% of the net worth in the Company's most recent financial statements.

3.2.1.3 When the Company provides endorsements or guarantees for a company with business relations, unless otherwise provided in these Procedures, the amount of each individual endorsement and guarantee shall be limited to the cumulative total transaction amount of business dealings in the most recent 12 months, and shall not exceed 5% of the paid-in capital of the guaranteed company.

3.2.1.4 The term of the Company's endorsements and guarantees shall be limited to one year. If an extension is necessary upon expiration, it shall be handled in accordance with the provisions of 3.3 and 3.4 of these Procedures.

Subsidiaries as referred to herein shall be determined in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers in Taiwan.

Where the financial reports of a public company are prepared in accordance with International Financial

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Reporting Standards, the term “net worth” as used in these Standards means the equity attributable to owners of the parent on the balance sheet as required under the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

3.3 Decision-Making and Authorization Levels

3.3.1 When the Company handles endorsement and guarantee matters, after careful evaluation by the Company's finance department and review by the relevant units confirming compliance with applicable laws and regulations and these Procedures, the matter shall be submitted together with the evaluation results to the Chairman for approval, and then submitted to the Company's Board of Directors and, upon approval by more than one-half of all members of the Audit Committee of Logan, submitted to the Board of Directors of Logan for approval. If not approved by more than one-half of all members of the Audit Committee, it may be carried out upon approval by more than two-thirds of all directors, and the resolution of the Audit Committee shall be recorded in the minutes of the Board of Directors meeting. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.

3.3.2 If any director has an opinion regarding endorsement and guarantee matters, full consideration shall be given to such opinion, and such director's clear opinion of consent or objection and the reasons for objection shall be recorded in the minutes of the Board of Directors meeting.

3.4 Procedures for Handling Endorsements and Guarantees

3.4.1 When the Company handles endorsements and guarantees, any company that meets the criteria for endorsement and guarantee counterparties under these Operational Procedures shall complete the "Endorsement and Guarantee Application Form" and, after providing explanation and assessing operational risk, submit the application to the Company's finance department. The finance department shall evaluate and record the impact of the endorsement and guarantee on the Company's financial condition and shareholders' equity. If necessary, collateral shall be obtained and the value thereof assessed, and after reviewing and confirming compliance with applicable laws and regulations and these Procedures, the matter shall be submitted together with the evaluation results for approval in accordance with the Company's authorization levels and then submitted to the Company's Board of Directors and the Board of Directors of Logan for approval or Ratification Matters. The finance department shall maintain an endorsement and guarantee ledger for reference. This ledger shall record details from the approved endorsement and guarantee application form, including the endorsement and guarantee matters, the guaranteed company's name, risk assessment results, the amount, the date of the endorsement and guarantee, collateral details obtained, the conditions and date for relieving endorsement and guarantee liability, and the date of approval by the Board of Directors. Any changes to these details shall be recorded in the same manner. In addition, the finance department must record the relevant accounting entries when providing endorsements or guarantees, or when they expire.

3.4.2 When the Company handles endorsements and guarantees for external parties, the guaranteed company shall provide local notes in an amount equal to the endorsement amount and corresponding collateral (movable property, immovable property, or securities) as security; provided, however, that when the Company provides endorsements and guarantees under these Procedures to companies in which it directly and indirectly holds more than 50% of the shares with voting rights and to companies in which Logan directly and indirectly holds 100% of the shares with voting rights, such company shall still provide local notes in an equal amount as security, but provision of collateral shall not be required.

3.5 Cancellation of Endorsements and Guarantees

3.5.1 If the Company's guarantee liability is discharged due to debt repayment or extension and replacement of documents or notes related to an endorsement or guarantee, the guaranteed company shall prepare an official letter and deliver the original documents and notes related to the endorsement or guarantee to the Company's finance department for return after affixing a release seal or completing cancellation procedures, and the incoming letter shall be retained for reference.

3.5.2 The finance department shall at any time record released cases in the "Endorsement and Guarantee Register" and process the cancellation to reduce the accumulated endorsement and guarantee amount.

3.6 Procedures for the Use and Custody of Seals

3.6.1 The Company shall have a seal for endorsements and guarantees, which shall be kept by a designated person appointed by the Chairman, and the seal may only be used or notes issued in accordance with prescribed procedures. When the custodian of the seal is changed, the consent of the Chairman shall also be obtained, and the seals under custody shall be included in the handover.

3.6.2 If the Company provides guarantees for domestic or foreign companies, the letter of guarantee issued by the Company shall be signed by the Chairman as authorized by the Board of Directors.

3.6.3 After an endorsement or guarantee has been approved by the Company's Board of Directors and the Board of Directors of Logan, the finance department shall complete the "Application Form for Use (Loan) of Seal" and, after obtaining approval from the responsible supervisor for the sealing documents, including the approval record, endorsement and guarantee agreement, and guarantee notes, proceed to

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the seal custodian for affixing the seal.

3.6.4 When using the company seal, the custodian of the company seal shall verify that an approval record exists, that the “Application Form for Use (Loan) of Seal” has been approved by the authorized supervisor, and that the documents for which the seal is requested are consistent before applying the seal. After using the seal, the custodian shall also sign off on the seal use application form.

3.7 Internal audit

3.7.1 When the Company's finance department handles endorsement and guarantee matters, it shall establish a register to record in detail the counterparties, amount, date of approval by the Board of Directors, endorsement and guarantee date, and matters requiring prudent evaluation under the regulations for future reference.

3.7.2 Internal auditors shall audit the operational procedures for endorsements and guarantees and their implementation at least quarterly and prepare written records. If any material violation is discovered, the Audit Committee of Logah shall be notified immediately in writing.

3.7.3 If a change in circumstances results in endorsement and guarantee beneficiaries not complying with regulations or the amount exceeding the limit, the Company shall formulate a corrective action plan and submit it to more than one-half of all members of the Audit Committee of Logah for consent, and then to the Board of Directors of Logah for approval, completing the corrective action in accordance with the planned schedule. If approval is not obtained from more than one-half of all members of the Audit Committee, it may be approved by more than two-thirds of all directors, and the resolution of the Audit Committee shall be recorded in the minutes of the meeting of the Board of Directors. All members of the Audit Committee and all directors referred to above shall be counted based on those actually in office.

3.7.4 If the counterparty to the Company's endorsement and guarantee is a company whose net worth is less than one-half of its paid-in capital, subsequent relevant control measures shall be clearly prescribed to reduce the risk of endorsements and guarantees, and a report on the relevant control measures shall be submitted to the Board of Directors of the Company and Logah for approval to strengthen the Company's internal controls.

3.8 Other matters

3.8.1 The Company shall assess or recognize the contingent loss arising from endorsements and guarantees and shall appropriately disclose such information in the financial reports, and shall provide the certified public accountant with relevant information for the accountant to perform necessary audit procedures and issue an appropriate audit report.

Information Disclosure

4.1 The Company shall submit to the finance department of Logah the details and balance of the latest endorsements and guarantees on the date the endorsements and guarantees are processed, and shall submit the balance of endorsements and guarantees for the preceding month before the 5th day of each month.

Penalties

If the Company's managerial officers and responsible personnel handling endorsement and guarantee operations violate these Operating Procedures, they shall be penalized according to the severity of the circumstances.

Announcement, implementation and amendment

6.1 These Operating Procedures shall be implemented after being approved by the Board of Directors of the Company and the Board of Directors of Logah, and after being submitted to and approved by Logah's shareholders' meeting; the same shall apply to any amendment or abolition.

These Rules were established on August 19, 2021.

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Appendix V

Logah Technology Corporation

Shareholdings of All Directors

I. Pursuant to Article 26 of the Securities and Exchange Act, the statutory minimum number of shares required to be held by all directors of the Company is 4,866,036 shares; as of April 18, 2026, the total number of shares held by all directors was 3,042,996 shares. (If there are two or more independent directors appointed in accordance with the regulations, the required shareholding percentage for all directors other than independent directors may be reduced to 80%; if the number of independent directors exceeds half of the total number of directors, the minimum shareholding requirements for all directors and supervisors shall not apply.)

II. The shareholdings of independent directors shall not be counted in the total shareholdings.

III. The Company has established the Audit Committee, therefore there is no requirement on the minimum shareholdings of supervisors to be held by law.

IV. Shareholding of individual directors and all directors:

(The record date is the book closure date: April 18, 2026)

Title	Name	Date elected	Term of service	Shareholding when elected	Shareholding on the book closure date
Chairman	Taifeng Capital Co., Ltd.
Representative: Cheng-Chiang Sun	2025.06.27	3 years	13,451,000	8,070,600
Director	Taifeng Capital Co., Ltd.
Representative: Tse-Yu Lin
Director	Taifeng Capital Co., Ltd.
Representative: Hui-Cheng Shen
Director	Taifeng Capital Co., Ltd.
Representative: Tsung-Han Yang
Director	Taifeng Capital Co., Ltd.
Representative: Wei-Cheng Chou
Director	Han Yi Industrial Co., Ltd.
Representative: Yi-Tsang Ho			9,595,000	7,407,000
Independent Director	Pao-Kuei Chiu			0	0
Independent Director	Hsin-Yu Chung			0	0
Independent Director	Wen-Ling Tsai			0	0
Independent Director	Ting-Chieh Lu			0	0
Total of directors (Note 2)				23,046,000	15,477,600

Total shares issued on April 18, 2026: 60,825,449 shares

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Logah — AGM Information 2026

52351_rns_2026-05-30_eec1f6ed-7ffb-481d-9bd4-03a45aa0bf79.pdf

LOGAH TECHNOLOGY CORPORATION

2026 Shareholders' Meeting

Meeting Procedure Manual

Table of Contents

Logah Technology Corporation

Logah Technology Corporation

Management Presentation (Company Reports)

Ratifications

Discussions

Proposal 1

Proposal 2

Proposal 3

Extraordinary Motion

Adjournment

Logah Technology Corporation

2025 Business Report

Audit opinions

Basis for the Audit Opinion

Key Audit Matters

I. Revenue recognition

Other Matters

Responsibility of management and those charged with governance for consolidated financial statements

CPAs’ responsibilities for the audit of the consolidated financial statements

Logah Technology Corporation and the subsidiaries

Consolidated Statement of Cash Flow

Independent Auditors' Report

Audit opinions

Basis for the Audit Opinion

Key Audit Matters

I. Revenue recognition

Other Matters

Responsibilities of the management and the governing bodies for the parent company only financial statements

Auditor's responsibilities for the audit of the parent company only financial statements

Logah Technology Corporation

Statement of Cash Flows

Logah Technology Corporation Audit Committee Review Report

Logah Technology Corporation

Status of Implementation of the Sound Operational Plan for Q1 2026

Link Bright Technology Limited

Comparative Table of Amended Articles of the Procedures for Lending Funds

Link Bright Technology Limited

Comparison Table of Amended Provisions of the Endorsement and Guarantee Procedures

Logah Technology Corporation

One. Introduction

Two. Company Profile

I. Legality Assessment

II. Explanation of the Necessity of This Private Placement of Securities

III. Explanation of the Reasonableness of This Private Placement of Securities

(I) Explanation of the Reasonableness of the Issuance Procedures for the Private Placement

Logah Technology Corporation

I. Company Profile

II. Content of the Private Placement Plan

(II) The reasonableness of the private placement

(III) Selection of Offerees and Assessment of Their Feasibility and Reasonableness

1. Selection of Offerees

(1) If the offeree is an insider or a related party

Declaration of Independence

Logah Technology Corporation

Rules of Procedure for Shareholders Meetings

Chapter IV Directors and Audit Committee

Chapter V Managers and Employees

Chapter VI Accounting

Chapter VII Supplementary Provisions

2.6 Procedures for handling funds lending

2.7 Internal audit

3.3 Decision-Making and Authorization Levels

3.4 Procedures for Handling Endorsements and Guarantees

3.5 Cancellation of Endorsements and Guarantees

3.6 Procedures for the Use and Custody of Seals

More from Logah

Logah AGM Information 2026