Stock code 2301

LITEON Technology Corporation

Annual General Meeting of Shareholders for 2026

Meeting Agenda

(Summary Translation—In case of any discrepancy between the Chinese and English versions, the Chinese version shall prevail.)

Date: May 20, 2026, at 9:00 a.m.

Location: 1F, No. 392, Ruey Kuang Road, Neihu Dist., Taipei City (International Convention Center, LITEON Technology Building)

Meeting format: Shareholders' meeting with video conferencing (held in-person with video conferencing support)

Video conferencing platform: Shareholders' meeting video conferencing platform of Taiwan Depository & Clearing Corporation Limited (TDCC) (website: https://stockservices.tdcc.com.tw)

Meeting Procedure for the Annual General Meeting of Shareholders for 2026

I. Chairperson Calls Meeting to Order II. Opening Remarks by the Chairperson III. Report Items IV. Proposal Items V. Discussion Items VI. Provisional Motions VII. Adjournment

LITEON Technology Corporation Agenda of the Annual General Meeting of Shareholders for 2026

Meeting format: Shareholders' meeting with video conferencing (held in-person with video conferencing support)

I. Chairperson Calls the Meeting to Order (and reports equity shares in attendance)

II. Opening Remarks by the Chairperson

III. Report Items i. 2025 Business Report. ii. Audit Committee’s Review Report on 2025 Financial Statements. iii. Audit Committee’s Report on communications between audit committees and chief internal auditor. iv. Report on 2025 Employees’ and Directors’ Compensation. v. Cash Distribution to Shareholders from 2025 Earnings. vi. The status of issuance of the first and second tranche of unsecured convertible corporate bonds in Taiwan. vii. Merger items. viii. The status of the share buyback program.

IV. Proposal Items i. Adoption of 2025 Financial Statements. ii. Adoption of 2025 Earnings Distribution.

V. Discussion Items i. Discussion of the Amendment to “Articles of Incorporation” ii. Discussion of the Amendment to “Procedures for Acquisition and Disposal of Assets” iii. Discussion of the Amendment to “Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees” iv. The issuance of new common shares for cash to sponsor issuance of Overseas Depositary Receipts and/or the private placement of common shares.

VI. Provisional Motions

VII. Adjournment

Report Items

i. 2025 Business Report Explanation: Please refer to attachment 1 - 2025 Business Report of the Company.

ii. Audit Committee’s Review Report on the 2025 Financial Statements Explanation:

2025 Financial Statements of the Company have been duly audited by Certified Public Accountant Cheng, Shiuh-Ran and Certified Public Accountant Chen, Chien-Wei of Deloitte Touche Tohmatsu International Taiwan. The financial statements, business reports, and proposals for earnings distribution have been duly reviewed by the Audit Committee. Audit Committee’s Review Report is provided herein.
For details of the Certified Public Accountants’ Audit Report and Financial Statements, please refer to Attachment 2 & Attachment 3.
For the Review Report provided by the Audit Committee, please refer to Attachment 4.

iii Audit Committee’s Report on communications between audit committees and chief internal auditor Explanation:

For communications between audit committees and chief internal auditor, please refer to chapter 2.3 Implementation of Corporate Governance in 2025 Annual Report.

iv. Report on 2025 Employees’ and Directors’ Compensation. Explanation:

The Company allocated the profit of 2025 to employees and directors as compensation and were discussed and resolved in the Board of Directors meeting convened on February 25, 2026, all paid in cash.
The Company’s Board of Directors resolved 2025 profit allocated to employees at the amount of NT$ 2,047,106,324 and to directors at the amount

of NT$220,283,792. From the total amount of employee compensation mentioned above, an amount of NT$307,100,000 was allocated to non-executive employees.

v. Cash Distribution to Shareholder from 2025 Earnings.

Explanation:

Pursuant to article 24 of LITE-ON’s Articles of Incorporation, authorize the Board of Directors to approve quarterly cash dividends. The amounts and payment dates for 2025 quarterly cash dividends are demonstrated in the table below:

2025	Approval Date (month/day/year)	Payment Date (month/day/year)	Cash Dividends Per Share (NT$)	Total Amount (NT$)
First Quarter	04/30/2025	-	-	-
Second Quarter	07/30/2025	09/11/2025	2.0	4,553,551,526
Third Quarter	10/29/2025	-	-	-
Fourth Quarter	02/252026	04/24/2026	3.0	6,830,327,289
Total			5.0	11,383,878,815

vi. The status of issuance of the first and second tranche of unsecured convertible corporate bonds in Taiwan.

Explanation:

In order to replenish working capital and repayment of bank loans and further strengthen the Company’s financial structure, the Board of Directors resolved on October 29, 2025, to issue the First and Second Domestic Unsecured Convertible Bonds.

Each bond shall have a par value of NT$100,000, and the aggregate principal amount to be issued shall not exceed NT$12 billion. The principal terms of the issuance are summarized as follows:

Total Issue Amount and Par Value: (1) First Domestic Unsecured Convertible Bonds: The maximum number of bonds to be issued shall be 40,000, with a par value of NT$100,000 per bond, and an aggregate principal amount of up to NT$4 billion. The bonds shall be offered through a public offering by means of competitive auction, with a minimum bid price of no less than 101% of par value. The actual total issuance amount shall be determined based on the auction results. (2) Second Domestic Unsecured Convertible Bonds: The maximum number of bonds to be issued shall be 80,000, with a par value of NT$100,000 per bond, and an aggregate principal amount of up to NT$8 billion. The bonds shall be offered through a public offering by means of book-building, with the issue price set at no less than 100% of par value.
Tenor: Five (5) years.
Coupon Rate: 0%.

This issuance has been approved and has become effective pursuant to the approval letters issued by the Financial Supervisory Commission dated December 23, 2025, Ref. No. 1140367332 and No. 11403673321.

In accordance with the regulations of the competent authority, the Company is required to complete the fundraising within three months from the effective registration date. However, based on operational assessments and considerations of objective circumstances, the Company applied to the Financial Supervisory Commission on March 6, 2026, for an extension of the fundraising period by three months to June 22, 2026, which was duly acknowledged by the Financial Supervisory Commission via its letter dated March 13, 2026, Ref. No. 1150335313.

vii. Merger items.

Explanation:

Pursuant to Article 26 of the Business Mergers and Acquisitions Act, a report is hereby submitted regarding the proposed merger between the Company and Philips and Lite-On Digital Solutions Corp. (hereinafter referred to as “PLDS”).
PLDS is a wholly owned subsidiary of the Company. For resource integration, the merger will be conducted as a simplified merger in accordance with Article 19, Paragraph 1 of the Business Mergers and Acquisitions Act, and PLDS will be dissolved upon completion of the merger. The merger record date between the Company and PLDS is April 30, 2026, and all related merger procedures are expected to be completed by July 31, 2026.

viii. The status of the share buyback program

Explanation:

For the status of the share buyback program, please refer to Attachment 5.

Proposal Items

Proposed by the Board of Directors

i. Proposal: Adoption of 2025 Financial Statements.

Explanation:

2025 consolidated and standalone financial statements have been audited by Certified Public Accountant Cheng, Shiuh-Ran and Certified Public Accountant Chen, Chien-Wei of Deloitte Touche Tohmatsu International Taiwan and were discussed and resolved in the Board of Directors meeting convened on February 25, 2026.
The financial statements and business reports were reviewed by the Audit Committee.
For the 2025 business report, please refer to Attachment 1.
For the 2025 financial statements, please refer to Attachments 2 & Attachment 3.

Please proceed to adopt.

Resolution:

Proposed by the Board of Directors

ii. Proposal: Adoption of 2025 Earnings Distribution.

Explanation:

In Fiscal Year 2025, the Company made a net profit of NT$15,115,934,105. By adding unallocated retained earnings of the previous year of NT$20,276,396,662 and adjustments on re-measurement on define benefit plans recognized in retained earnings of NT$51,466,993, adding adjustments on employee restricted stock of NT$53,637,828, less adjustments on the equity method investments recognized in retained earnings of NT$171,476,117, less cancellation of Treasury Shares recognized in retained earnings of NT$1,194,504,681, setting aside 10% of net profit as legal reserve of NT$1,385,505,813 and special reserve of NT$1,994,315,655, total distributable earnings for the year end amounted to NT$30,751,633,322. For the Earnings distribution table and descriptions, see Attachment 6.
Please proceed to adopt.

Resolution

Discussion Items

Proposed by the Board of Directors

i. Discussion of the Amendment to "Articles of Incorporation"

Explanation:

In response to the strategic needs arising from the expansion of the Company's global footprint, the development of new businesses and diversification, as well as the forward-looking deployment of emerging technologies and business models, and in order to strengthen working capital, taking into account the timeliness and convenience of fundraising, enhance flexibility in capital utilization, and reinforce long-term growth momentum, the Company proposes to amend its Articles of Incorporation to increase the authorized capital from NTD 35 billion to NTD 50 billion, so as to facilitate future business development and enhance the Company's overall competitiveness.
Please refer to Attachment 7 for a comparison of the contents before and after amendment.
Please refer to Appendix 2 for the full contents before amendment.
Please discuss and resolve.

Resolution

Proposed by the Board of Directors

ii. Discussion of the Amendment to "Procedures for Acquisition and Disposal of Assets"

Explanation:

In response to the Company's global operations and expansion in asset scale, and in order to enhance overall efficiency and flexibility in the utilization of funds, as well as to strengthen the distinction and management between general investments and long-term strategic investments, it is proposed to amend the "Procedures for the Acquisition and Disposal of Assets". Upon amendment, the Procedures will be implemented in accordance with the Company's internal management regulations to further reinforce corporate governance and internal control mechanisms, thereby facilitating the proper execution of the Company's operational and investment decisions.
Please refer to Attachment 8 for a comparison of the contents before and after amendment.
Please discuss and resolve.

Resolution

Proposed by the Board of Directors

iii. Discussion of the Amendment to "Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees"

Explanation:

In response to the Company's continued expansion of its global operating footprint and the development of new businesses, and taking into account the capacity expansion and working capital requirements of the Company and its overseas subsidiaries, in order to enhance the flexibility and efficiency of overall fund utilization, it is proposed, in compliance with applicable laws and regulations, to amend the Company's "Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees." The proposed amendment seeks to increase the upper limit on endorsement and guarantee amounts to support overall operations and long-term development.
Please refer to Attachment 9 for a comparison of the contents before and after amendment.
Please discuss and resolve.

Resolution:

Proposed by the Board of Directors

iv. The issuance of new common shares for cash to sponsor issuance of Overseas Depositary Receipts and/or the private placement of common shares.

Explanation:

To meet the Company’s funding requirements for long-term strategic development and operational growth—including, but not limited to, replenishment of working capital, overseas expansion, construction of plants, acquisition of machinery and equipment, equity investments, and other funding needs in support of the Company’s future development—and in consideration of the internationalization and diversification of fundraising methods, it is proposed that, within a limit of no more than 200 million common shares, the Company conduct a cash capital increase through the issuance of new shares to sponsor the issuance of Overseas Depositary Receipts and/or the private placement of common shares (hereinafter referred to as the “Proposal”).

With respect to the actual issuance method under the Proposal, it is proposed to submit the matter to the Shareholders’ Meeting for authorization of the Board of Directors to determine, based on market conditions and the Company’s operational needs, whether to proceed with one method or a combination thereof.

For details regarding the issuance methods and relevant terms of the Proposal, please refer to attachment 10.
The rights and obligations of the new shares to be issued under the Proposal shall be the same as those of the existing issued common shares.
As of March 23, 2026, the Company has 2,316,775,763 issued and outstanding common shares. Upon realization of the benefits from this capital increase, it is expected to enhance the Company’s overall competitiveness and profitability, while also improving the equity ratio and strengthening the financial structure.

The maximum number of common shares to be issued under the Proposal is 200 million shares, representing approximately 8.63% of the issued and outstanding common shares, and is not expected to have a material adverse impact on the shareholders’ equity.

The material terms of the Proposal, including the total amount to be issued, issuance conditions, project plans, projected schedule for the use of funds, expected benefits, and other related matters not otherwise specified, are proposed to be submitted to the Shareholders’ Meeting for authorization of the Board of Directors to determine in accordance with applicable regulations of the competent authorities and based on market conditions and the Company’s operational needs.
Should any revisions become necessary due to changes in laws or regulations, opinions of the competent authorities, or changes in objective circumstances, it is proposed to submit the matter to the Shareholders’ Meeting for authorization of the Board of Directors to handle such matters at its full discretion.
Please discuss and resolve.

Resolution:

Provisional Motions

Adjournment

Attachment 1

LITE-ON TECHNOLOGY CORPORATION

Business Report

Dear Shareholders,

The global market has been volatile over the past year, with rapid changes in the technology industry, tariff frictions, currency fluctuations, and global supply chain restructuring, bringing many challenges to various industries. 2025 marks LITEON's 50th anniversary, which is not only an important milestone, but also a new starting point for us to become a world-class enterprise where we look to the future while staying grounded in the existing solid foundation. With our presence spanning opto-electronics, power management, networking, and automotive sectors, LITEON is embracing the new wave of industry transformation driven by AI and energy. Through agile and flexible response strategies and global deployment, LITEON is proactively tackling challenges and achieving breakthroughs, steadily building next-generation technologies and solutions for green data centers, and creating growth momentum in our operations and financial performance.

LITEON's global consolidated revenue in 2025 was NT$166.1 billion. By promoting high growth and high-value business as well as optimization of the resilience and operational efficiency of the company's global supply chain, LITEON achieved a full-year operating gross profit margin and operating profit margin of 22.9% and 10.1% respectively. Creating greater value for shareholders and fulfilling the commitment to providing more shareholder returns, the net profit after taxes was NT$15.1 billion; earnings per share (EPS) was NT$6.64; and the cash dividend per common share reached NT$5 per share.

Improving Profitability as the Top Priority

LITEON's gross profit margin has risen year by year from 17.4% in 2020 to 22.9% in 2025. The operating profit margin has also risen from 6.5% to 10.1% with growing profitability. EPS has risen from NT$4.31 to NT$6.64. Meanwhile, the return on invested capital (ROIC) has risen to 48% from 28% in 2020. The sharp increase reflected LITEON's improvement of high growth and high value businesses, active management of working capital, and optimization of capital input and operational efficiency.

Growth-driven Businesses Accounting for Over 60%

The plan for growth businesses covers cloud computing and IoT, as well as opto-electronics (including automotive electronics). Contribution to revenue from growth businesses rose from 49% in 2020 to 62% in 2025. The remaining 38% came from the cash-flow-stable information and consumer electronics division, which is the right direction towards the target portfolio.

Optimization of Operating Model

Driven by market demand, LITEON is proactively transforming into a system integrator and solutions provider. In the context of international competition, we continue to invest in cutting-edge technology research and development, and are committed to increasing the density of our R&D talent. In 2025, R&D expenses reached 5.3% of revenue, a significant increase compared to 3.2% in 2020. The main investments are in AI data center power solutions, optoelectronic semiconductors, 5G network communication technology and emerging businesses. We are focusing on enhancing technological barriers, proactively expanding industry partners, creating an industry alliance ecosystem where "1+1>2", in order to expand growth strength and opportunities.

New Products and Technology Development

Based on the core values of "ONE Voyage, ONE Heart," we focus on investing in high-growth and high-value core businesses and launching next-generation solutions in response to market and customer needs.

LITEON is a leading manufacturer for next-generation key AI infrastructure globally. At Supercomputing, the world's high-performance computing conference in St. Louis, USA in 2025, LITEON showcased a series of solutions compliant with the ORV3 standard and built on NVIDIA architecture, integrating power, rack, liquid cooling systems, and next-generation 800V DC Power Rack (high-voltage DC step-down power supply cabinet) which help data center customers quickly build high-efficiency, low-energy AI infrastructure.

LITEON continues to strengthen its expertise in the opto-electronic field, proactively developing high-efficiency, low-energy-consumption light sources and opto-electronic semiconductor products. Meanwhile, we focus on developing high-end optocoupling technology which is applied to key areas such as new energy, energy storage, vehicle electronics and industrial control in order to provide efficient, reliable and stable solutions. We are committed to promoting industrial upgrading and accelerating sustainable development.

Benefiting from the rapid development of 5G and next-generation communication technologies, LITEON accelerates the commercialization of 5G+ and AI-RAN technologies, launching high-efficiency small base stations and integrated private network solutions. Furthermore, we also adopt AI management to comprehensively improve the networking performance and energy efficiency of various fields.

Adhering to the core principles of system integration, innovation, and sustainability, we consistently strengthen our leading position in the fields of AI data centers, networking, opto-electronics, and automotive technologies, and enhance the depth of our product technology and cross-ecosystem integration capabilities, creating greater value and long-term growth momentum for our global customers.

Transparency and Integrity: A Model Enterprise

Integrity, transparency, and accountability are important principles that support LITEON's sustainable development and continuous growth. For four consecutive years, we have received the highest recognition in the Corporate Governance Evaluation Survey and have been ranked among the top 5% of listed companies, demonstrating continuous improvement in maintaining our corporate governance management measures.

Environmental Commitments: 555 Carbon Reduction Action

LITEON's sustainable strategy adopts green operations and develop low-carbon products in active response to the challenges of climate change. We have been approved by the Science Based Targets initiative (SBTi) and have joined the RE100 initiative to achieve the target of net zero emissions by 2050. Furthermore, with 2023 as the base year, we have set an absolute carbon reduction target of 58.8% by 2033. In terms of supply chain management, we promote the 555 Carbon Reduction Action, where we leverage our influence on smaller enterprises in the industry to accelerate the transformation of the supply chain through carbon inventory guidance,

energy health checks, research and development on low-carbon materials and internal carbon fee system, creating a low-carbon and sustainable industrial ecosystem.

Sustainable Talent, LITEON THE WAY

LITEON puts people first and has created a corporate culture of "Easy to Work With, Willing to Share". With "ELITE Talent Development System 2.0" as the core mechanism, we promote leadership development, digital transformation, AI empowerment and international recruitment in order to create a talent ecosystem with international competitiveness, facilitating the common growth of talents and enterprises. Furthermore, we continue to optimize employee care in three major directions: "diversified benefits", "family/child care policy", and "gender equality". Furthermore, we also promote digital monitoring of occupational safety and health, improve management efficiency and reduce personnel risks, so that LITEON employees can work and live with peace of mind.

Social Engagement: Initiatives for Mutual Benefit

LITEON first organized the -1111 EcoRevolve Shopping Fair in 2023 with the themes "EcoRevolve Treasures" and "Mindful Minimal Consumption" to raise public awareness and take action for sustainability. The 2026 event was hosted by Videoland Inc., bringing together numerous benchmark enterprises from a diverse range of fields, including finance, law, technology, and manufacturing. The event will continue the virtuous cycle, and achieve long-term environmental and social value.

Year One: A New Chapter and Vision

In 2026, LITEON launched the new "Year One" initiative where we will challenge the status quo with fresh perspectives and standards, redefine and shape our future vision, and steadily move towards becoming a world-class sustainable enterprise.

In the face of rapid global technological changes and industrial reshaping, LITEON, with a longer-term vision and agile organizational resilience, is driving operational transformation and business upgrades, focusing on high-value-added, technology-driven core areas to strengthen corporate competitiveness and sustainable growth momentum.

With rapid increase in demand for computing power and AI infrastructure from leading international customers, LITEON is simultaneously expanding our global operations and proactively increasing investment in key regions such as Taiwan, the United States, and Vietnam. We seek to build a more resilient, robust, and competitive global supply chain system, and accelerate the provision of world-class scale capacity and overall strength.

With the rapid development of cloud computing, data centers are embarking on a new era of high computing density. As such, LITEON is driving next-generation data center solutions with leading technology. Collaborating with NVIDIA and global data center customers to develop 800V DC high-voltage power cabinets and liquid cooling solutions, LITEON effectively reduces energy consumption, improves heat dissipation efficiency and frees up rack space, making us a key partner for megawatt-level AI infrastructure. To deepen international cooperation, LITEON has also joined hands with Singapore's ST Telemedia Global Data Centres (STT GDC) and Nanyang Technological University to create Southeast Asia's first high-voltage direct current (HVDC) power supply testbed, the FutureGrid Accelerator. The testbed effectively reduces power consumption and facility space, improves renewable energy compatibility, sets a new standard for regional AI infrastructure, and promotes the comprehensive upgrade of Asian data centers.

In response to the global trend of innovation and sustainable transformation, LITEON proactively connects startups in Taiwan and around the world through the LITEON+ Startup Platform. The 2025 LITEON+ Demo Day brought together seven global teams covering fields such as AI, low-carbon materials, sensing technology and sustainable manufacturing processes. Moreover, LITEON collaborated with Plug and Play Japan to attain international resources, creating a thriving startup ecosystem. We also deepened strategic cooperation with Japan's Elephantech in green manufacturing, promoting the application and adoption of low-carbon printed circuit boards (PCBs) in production sites, and further upgrading the low-carbon green supply chain.

Standing at a brand-new starting point, LITEON joins hands with shareholders, customers, employees and partners to move towards the next stage of growth. We will continue to focus on our core growth businesses and strengthen our competitiveness, aspiring to be a world-class enterprise and welcoming LITEON's Year One Initiative with a new vision and rhythm. We would like to give thanks to all of our partners for their long-term support and trust. Faced with a rapidly changing environment, we will stay true to our original aspirations, maintain our enthusiasm, and take clever and pragmatic steps in a decisive manner to embark on a more secure and brilliant new chapter for LITEON.

Tom Soong LITE-ON Chairman

Anson Chiu LITE-ON President

Michelle Hsiao Accounting Manager

INDEPENDENT AUDITORS' REPORT

Attachment 2

The Board of Directors and Shareholders LITE-ON TECHNOLOGY CORPORATION

Opinion

We have audited the accompanying consolidated financial statements of LITE-ON TECHNOLOGY CORPORATION (the "Company") and its subsidiaries (collectively referred to as the "Group"), which comprise the consolidated balance sheets as of December 31, 2025 and 2024, and the consolidated statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the consolidated financial statements, including material accounting policy information (collectively referred to as the "consolidated financial statements").

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

Basis for Opinion

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

Key Audit Matters

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

The key audit matter identified in the audit of the Group's consolidated financial statements for the year ended December 31, 2025 is as follows:

Occurrence of Revenue from Specific Products

The Group's growth in operating revenue is primarily driven by high-end cloud server power supplies and related products. Revenue in the industry in which the Group operates is susceptible to global economic conditions, end-market demand, and supply chain fluctuations. As fluctuations in such revenue have a significant impact on the Group's financial statements for the year, there is a risk that revenue recognized may not fully comply with the recognition criteria under IFRS.

Refer to Note 4 to the consolidated financial statements for a summary of material accounting policy information. Refer to Note 24 to the consolidated financial statements for the information related to revenue recognition.

Our audit procedures performed in response to the above matter included the following:

We understood and tested the design and operating effectiveness of internal controls relevant to the revenue recognition for specific product sales.
We selected samples from the transaction details of specific products and inspected supporting documents, such as orders, delivery notes, and cash collection records, to confirm the occurrence of revenue recognition.

Other Matter

We have also audited the parent company-only financial statements of LITE-ON TECHNOLOGY CORPORATION as of, and for the years ended December 31, 2025 and 2024 on which we have issued an unmodified opinion.

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

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

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

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

Auditors' Responsibilities for the Audit of the Consolidated Financial Statements

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

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

Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material

misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision, and performance of the group audit. We remain solely responsible for our audit opinion.

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

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

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

The engagement partners on the audits resulting in this independent auditors’ report are Shiuh-Ran Cheng and Chien-Wei Chen.

Deloitte & Touche Taipei, Taiwan Republic of China

February 25, 2026

Notice to Readers

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

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

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

Attachment 2-1

CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025		2024
ASSETS	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Note 6)	$ 80,974,352	39	$ 100,683,607	49
Financial assets at fair value through profit or loss (Note 7)	1,008,694	1	932,733	1
Contract assets (Note 24)	138,925	-	191,962	-
Notes receivable, net (Note 11)	307,708	-	116,682	-
Trade receivables, net (Note 11)	42,004,486	20	37,060,192	18
Trade receivables from related parties (Note 33)	5,591	-	5,418	-
Other receivables (Note 11)	913,798	1	788,979	1
Other receivables from related parties (Note 33)	45,735	-	26,430	-
Inventories, net (Note 12)	34,262,301	17	26,817,093	13
Other current assets (Note 19)	4,359,364	2	2,493,519	1
Total current assets	164,020,954	80	169,116,615	83
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss (Note 7)	1,012,599	1	1,130,079	1
Financial assets at fair value through other comprehensive income (Note 8)	1,035,795	1	998,693	-
Financial assets at amortized cost (Note 9)	418,854	-	375,743	-
Investments accounted for using the equity method (Note 14)	4,108,434	2	4,465,232	2
Property, plant and equipment, net (Notes 15 and 33)	24,752,406	12	18,775,950	9
Right-of-use assets, net (Note 16)	1,756,906	1	1,758,610	1
Investment properties, net (Note 17)	1,172,748	1	1,224,991	1
Intangible assets, net (Note 18)	3,059,813	1	3,156,476	1
Deferred tax assets (Note 26)	2,245,726	1	1,627,516	1
Refundable deposits	895,244	-	1,158,198	1
Net defined benefit assets (Note 22)	435,042	-	366,093	-
Other non-current assets (Note 19)	772,862	-	528,573	-
Total non-current assets	41,666,429	20	35,566,154	17
TOTAL	$ 205,687,383	100	$ 204,682,769	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term borrowings (Note 20)	$ 20,029,354	10	$ 30,187,483	15
Financial liabilities at fair value through profit or loss (Note 7)	430,380	-	7,011	-
Contract liabilities (Note 24)	440,197	-	309,428	-
Notes payable	85	-	42	-
Trade payables	53,605,854	26	43,124,896	21
Trade payables to related parties (Note 33)	1,805	-	712	-
Other payables	21,532,280	11	19,647,011	10
Current tax liabilities	8,214,048	4	7,243,158	4
Provisions (Note 21)	637,371	-	936,777	-
Lease liabilities (Note 16)	440,134	-	467,953	-
Advance received (Note 33)	4,265,724	2	5,944,774	3
Total current liabilities	109,597,232	53	107,869,245	53
NON-CURRENT LIABILITIES
Long-term borrowings (Note 20)	3,000,000	2	3,000,000	2
Deferred tax liabilities (Note 26)	2,107,581	1	2,073,619	1
Lease liabilities (Note 16)	860,114	-	707,264	-
Guarantee deposits	143,663	-	121,917	-
Total non-current liabilities	6,111,358	3	5,902,800	3
Total liabilities	115,708,590	56	113,772,045	56
EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY
Share capital
Ordinary shares	23,167,758	11	23,472,500	11
Capital surplus	21,560,557	11	22,716,565	11
Retained earnings
Legal reserve	20,921,984	10	19,606,085	10
Special reserve	7,440,154	4	22,685	-
Unappropriated earnings	21,470,798	10	26,670,784	13
Total retained earnings	49,832,936	24	46,299,554	23
Other equity	(2,012,223)	(1)	1,011,497	-
Treasury shares	(2,726,963)	(1)	(2,726,963)	(1)
Total equity attributable to owners of the Company	89,822,065	44	90,773,153	44
NON-CONTROLLING INTERESTS	156,728	-	137,571	-
Total equity	89,978,793	44	90,910,724	44
TOTAL	$ 205,687,383	100	$ 204,682,769	100

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

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

Attachment 2-2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
OPERATING REVENUE, NET (Notes 24 and 33)	$ 166,084,859	100	$ 137,133,894	100
OPERATING COST (Notes 12, 25 and 33)	(128,045,601)	(77)	(107,504,163)	(78)
GROSS PROFIT	38,039,258	23	29,629,731	22
OPERATING EXPENSES (Notes 16, 25 and 33)
Selling and marketing expenses	(7,628,845)	(5)	(5,184,032)	(4)
General and administrative expenses	(4,965,171)	(3)	(3,990,419)	(3)
Research and development expenses	(8,721,048)	(5)	(7,476,433)	(5)
Expected credit gain (loss) reversal (Notes 11 and 24)	13,608	-	(44,914)	-
Total operating expenses	(21,301,456)	(13)	(16,695,798)	(12)
OPERATING INCOME	16,737,802	10	12,933,933	10
NON-OPERATING INCOME AND EXPENSES
Other income (Note 33)	1,348,535	1	865,747	1
Other gains and losses (Notes 15, 18 and 25)	466,850	-	367,122	-
Finance costs (Note 25)	(1,429,804)	(1)	(1,516,464)	(1)
Interest income	2,503,718	2	2,969,687	2
Share of profit of associates accounted for using the equity method	86,066	-	14,610	-
Total non-operating income and expenses	2,975,365	2	2,700,702	2
PROFIT BEFORE INCOME TAX	19,713,167	12	15,634,635	12
INCOME TAX EXPENSE (Note 26)	(4,601,373)	(3)	(3,674,139)	(3)
NET PROFIT FOR THE YEAR	15,111,794	9	11,960,496	9
OTHER COMPREHENSIVE (LOSS) INCOME (Notes 23 and 26)
Items not reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans	61,815	-	193,073	-
Unrealized (loss) gain on investments in equity instruments at fair value through other comprehensive income	(379,869)	-	437,389	-
Loss on hedging instruments subject to basis adjustment	-	-	(124,592)	-
				(Continued)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
Share of other comprehensive income of associates accounted for using the equity method	$ 17,575	-	$ 118	-
Income tax relating to items that will not be reclassified subsequently to profit or loss	(12,030)	-	(38,639)	-
	(312,509)	-	467,349	-
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translating the financial statements of foreign operations	(3,475,551)	(2)	5,173,360	4
Share of other comprehensive (loss) income of associates accounted for using the equity method	(27,249)	-	56,504	-
Income tax benefit relating to items that may be reclassified subsequently to profit or loss	691,117	-	(1,029,275)	(1)
	(2,811,683)	(2)	4,200,589	3
Other comprehensive (loss) income for the year, net of income tax	(3,124,192)	(2)	4,667,938	3
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$ 11,987,602	7	$ 16,628,434	12
NET PROFIT ATTRIBUTABLE TO:
Owners of the Company	$ 15,115,934	9	$ 11,941,951	9
Non-controlling interests	(4,140)	-	18,545	-
	$ 15,111,794	9	$ 11,960,496	9
TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO:
Owners of the Company	$ 11,997,519	7	$ 16,581,267	12
Non-controlling interests	(9,917)	-	47,167	-
	$ 11,987,602	7	$ 16,628,434	12
EARNINGS PER SHARE (NEW TAIWAN DOLLARS; Note 27)
Basic	$6.64		$5.21
Diluted	$6.59		$5.15

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

(Concluded)

Attachment 2-3

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Equity Attributable to Owners of the Company
	Issue of Share Capital (Note 23)		Capital Surplus (Note 23)	Retained Earnings (Note 23)				Exchange Difference on Translating Foreign Operations	Unrealized Gain (Loss) on Financial Assets Designated as Fair Value Through Other Comprehensive Income	Unearned Employed Compensation	Gain (Loss) on Hedging Instruments	Total	Treasury Shares (Note 23)	Total	Non-controlling Interests (Note 23)	Total Equity
	Shares (In Thousands)	Amount		Legal Reserve	Special Reserve	Unappropriated Earnings	Total
BALANCE AT JANUARY 1, 2024	2,353,138	$ 23,531,380	$ 22,734,080	$ 18,258,300	$ 2,908,326	$ 23,587,087	$ 44,673,713	$(3,825,824)	$(296,476)	$(510,034)	$-	$(3,831,534)	$(2,726,963)	$ 84,380,596	$ 686,816	$ 85,867,412
Appropriation of earnings
Legal reserve	-	-	-	1,347,785	-	(1,347,785)	-	-	-	-	-	-	-	-	-	-
Cash dividends	-	-	-	-	-	(10,397,325)	(10,397,325)	-	-	-	-	-	-	(10,397,325)	-	(10,397,325)
Special reserve	-	-	-	-	(2,085,641)	2,085,641	-	-	-	-	-	-	-	-	-	-
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	(140)	-	-	-	-	-	-	-	-	-	-	(140)	-	(140)
Changes in capital surplus from cash dividends of the Company paid to subsidiaries	-	-	24,933	-	-	-	-	-	-	-	-	-	-	24,933	-	24,933
Disposal of subsidiaries	-	-	-	-	-	-	-	18,539	-	-	-	18,539	-	10,539	(270,711)	(260,172)
Actual acquisition of interests of subsidiaries	-	-	158,319	-	-	-	-	(114,828)	-	-	-	(114,828)	-	44,291	(311,291)	(267,880)
Changes in percentage of ownership interests in subsidiaries	-	-	106,262	-	-	(106,262)	(106,262)	-	-	-	-	-	-	-	-	-
Share-based payment transaction	(5,000)	(50,000)	(300,000)	-	-	23,677	23,677	-	-	346,412	-	346,412	-	4,480	-	4,400
Changes in non-controlling interests	-	-	-	-	-	-	-	-	-	-	-	-	-	-	(14,410)	(14,410)
Disposal of investments in equity instruments designated as at fair value through other comprehensive income	-	-	-	-	-	7,389	7,389	-	(7,309)	-	-	(7,309)	-	-	-	-
Basic adjustment to gain (loss) on hedging instruments	-	-	-	-	-	-	-	-	-	124,592	124,592	-	124,592	-	124,592	-
Net profit for the year ended December 31, 2024	-	-	-	-	-	11,941,951	11,941,951	-	-	-	-	-	11,941,951	18,545	11,960,496	-
Other comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	156,491	156,491	4,171,804	436,413	-	(124,592)	4,402,825	-	6,639,316	20,622	4,667,930
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	12,098,442	12,098,442	4,171,804	436,413	-	(124,592)	4,402,825	-	16,581,267	47,167	16,628,434
BALANCE AT DECEMBER 31, 2024	2,347,358	23,472,580	22,716,565	19,606,885	22,685	26,670,784	46,299,534	1,842,491	132,628	(163,622)	-	1,811,497	(2,726,963)	90,773,153	137,571	90,910,724
Appropriation of earnings
Legal reserve	-	-	-	1,315,899	-	(1,315,899)	-	-	-	-	-	-	-	-	-	-
Special reserve	-	-	-	-	7,417,469	(7,417,469)	-	-	-	-	-	-	-	-	-	-
Cash dividends	-	-	-	-	-	(10,321,676)	(10,321,676)	-	-	-	-	-	-	(10,321,676)	-	(10,321,676)
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	(140,848)	-	-	(448)	(448)	-	448	-	-	448	-	(140,848)	-	(140,848)
Purchase of treasury shares	-	-	-	-	-	-	-	-	-	-	-	-	(2,295,505)	(2,295,505)	-	(2,295,505)
Cancellation of treasury shares	(24,219)	(242,190)	(850,890)	-	-	(1,194,505)	(1,194,505)	-	-	-	-	-	2,295,505	-	-	-
Changes in capital surplus from cash dividends of the Company paid to subsidiaries	-	-	24,938	-	-	-	-	-	-	-	-	-	-	24,938	-	24,938
Changes in percentage of ownership interests in subsidiaries	-	-	171,828	-	-	(171,028)	(171,028)	-	-	-	-	-	-	-	-	-
Share-based payment transaction	(6,255)	(62,552)	(352,236)	-	-	53,638	53,638	-	-	145,714	-	145,714	-	(215,436)	-	(215,436)
Changes in non-controlling interests	-	-	-	-	-	-	-	-	-	-	-	-	-	-	29,074	29,074
Net profit for the year ended December 31, 2025	-	-	-	-	-	15,115,934	15,115,934	-	-	-	-	-	-	15,115,934	(6,140)	15,111,794
Other comprehensive (loss) income for the year ended December 31, 2025	-	-	-	-	-	51,467	51,467	(2,805,906)	(363,976)	-	-	(3,169,882)	-	(3,118,415)	(5,777)	(3,124,192)
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	-	15,167,481	15,167,481	(2,805,906)	(363,976)	-	-	(3,169,882)	-	11,997,519	(9,917)	11,997,882
BALANCE AT DECEMBER 31, 2025	2,316,776	$ 23,167,750	$ 21,560,557	$ 20,921,904	$ 7,444,154	$ 21,470,798	$ 49,832,936	$(1,763,415)	$(230,908)	$(17,988)	$-	$(2,812,223)	$(2,726,963)	$ 89,022,065	$ 156,720	$ 89,978,793

The accompanying notes are an imaged part of the consolidated financial statements.

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

Attachment 2-4

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 19,713,167	$ 15,634,635
Adjustments for:
Depreciation expenses	3,474,750	3,841,643
Amortization expenses	193,625	204,871
Expected credit loss recognized (reversed)	(13,608)	44,914
Net loss (gain) on fair value changes of financial assets and liabilities as at fair value through profit or loss	955,792	(2,807,511)
Finance costs	1,429,804	1,516,464
Interest income	(2,503,718)	(2,969,687)
Dividend income	(27,434)	(4,913)
Compensation cost of share-based payments	(269,073)	(19,277)
Share of profit of associates accounted for using the equity method	(86,066)	(14,610)
Net gain on disposal of property, plant and equipment	(29,445)	(84,661)
Loss on disposal of intangible assets	57	-
Net loss on disposal of investments accounted for using the equity method	1,715	-
Impairment loss recognized on non-financial assets	229,663	252,121
Unrealized net (gain) loss on foreign currency exchange	(17,023)	933,301
(Reversal) recognition of provisions	(197,586)	95,037
(Gain) loss on lease modification	(6,284)	14,878
Net loss on disposal of subsidiaries	566,104	9,434
Gain from bargain purchase	-	(662)
Changes in operating assets and liabilities
Financial assets mandatorily classified as at fair value through profit or loss	(75,060)	2,013,780
Contract assets	51,622	10,017
Notes receivable	(192,227)	409,059
Trade receivables	(5,364,953)	(4,722,279)
Trade receivables from related parties	(173)	(5,418)
Other receivables	(253,664)	359,061
Other receivables from related parties	(19,305)	(26,430)
Inventories	(8,257,180)	336,496
Other current assets	(2,083,853)	(44,240)
Notes payable	43	12
Trade payables	11,131,705	299,147
Trade payables to related parties	1,093	221
Other payables	(52,675)	(1,727,352)
Other payables to related parties	-	(281)
Contract liabilities	130,771	239,621
Provisions	(99,515)	(136,034)
Advance received	(1,661,788)	670,201
Net defined benefit assets	(9,826)	(8,609)
Cash generated from operations	16,659,455	14,312,949
Interest received	2,619,210	3,064,536
Dividends received	27,434	4,913
		(Continued)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

	2025	2024
Interest paid	$ (1,515,546)	$ (1,471,736)
Income tax paid	(3,257,706)	(3,499,541)
Net cash generated from operating activities	14,532,847	12,411,121
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of financial assets at fair value through other comprehensive income	(417,175)	-
Proceeds from disposal of financial assets at fair value through other comprehensive income	-	1,452,980
Purchases of financial assets at amortized cost	(43,111)	(197)
Proceeds from disposal of financial assets at amortized cost	-	135,476
Purchases of financial assets at fair value through profit or loss	(291,134)	(38,747,355)
Proceeds from disposal of financial assets at fair value through profit or loss	134,207	39,080,058
Purchases of financial assets for hedging	-	(2,537,364)
Proceeds from disposal of financial assets for hedging	-	2,412,772
Acquisition of associates	-	(2,413,563)
Increase in prepayments for investments	-	(286,064)
Proceeds from disposal of subsidiaries	-	454,734
Acquisition of property, plant and equipment	(6,854,314)	(3,548,191)
Proceeds from disposal of property, plant and equipment	59,564	265,380
Increase in refundable deposits	-	(205,414)
Decrease in refundable deposits	267,636	-
Acquisition of intangible assets	(93,494)	(430,478)
Proceeds from disposal of intangible assets	-	745
Increase in other non-current assets	(277,782)	(517,128)
Dividend from associates	120,843	40,412
Net cash used in investing activities	(7,394,760)	(4,843,197)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	-	7,583,938
Repayments of short-term borrowings	(10,116,020)	-
Proceeds from guarantee deposits received	20,335	-
Repayments of guarantee deposits received	-	(16,988)
Repayments of the principal portion of lease liabilities	(493,621)	(568,147)
Cash dividends paid	(10,296,738)	(10,372,392)
Payments for buy-back of treasury shares	(2,295,585)	-
Changes in non-controlling interests	29,074	(12,915)
Dividends returned from the unvested RSAs	53,638	23,677
Net cash used in financing activities	(23,098,917)	(3,362,827)

(Continued)

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

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

	2025	2024
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCIES	$ (3,748,425)	$ 3,736,477
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(19,709,255)	7,941,574
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	100,683,607	92,742,033
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 80,974,352	$ 100,683,607

The accompanying notes are an integral part of the consolidated financial statements. (Concluded)

16 -

Attachment 3

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders LITE-ON TECHNOLOGY CORPORATION

Opinion

We have audited the accompanying parent company only financial statements of LITE-ON TECHNOLOGY CORPORATION (the "Company"), which comprise the parent company only balance sheets as of December 31, 2025 and 2024, and the parent company only statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the parent company only financial statements, including material accounting policy information (collectively referred to as the "parent company only financial statements").

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

Basis for Opinion

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

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the parent company only financial statements for the year ended December 31, 2025. 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 matter identified in the audit of the parent company only financial statements for the year ended December 31, 2025 is as follows:

Occurrence of Revenue from Specific Products

The Company's growth in operating revenue is primarily driven by high-end cloud server power supplies and related products. Revenue in the industry in which the Company operates is susceptible to global economic conditions, end-market demand, and supply chain fluctuations. As fluctuations in such revenue have a significant impact on the Company's financial statements for the year, there is a risk that revenue recognized may not fully comply with the recognition criteria under IFRS.

Refer to Note 4 to the parent company only financial statements for a summary of material accounting policy information. Refer to Note 22 to the parent company only financial statements for the revenue.

Our audit procedures performed in response to the above matter included the following:

We understood and tested the design and operating effectiveness of internal controls relevant to the revenue recognition for specific product sales.
We selected samples from the transaction details of specific products and inspected supporting documents, such as orders, delivery notes, and cash collection records, to confirm the occurrence of revenue recognition.

Responsibilities of Management and Those Charged with Governance 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 such 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 the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance, including the audit committee, are responsible for overseeing the Company's financial reporting process.

Auditors' Responsibilities for the Audit of the Parent Company Only Financial Statements

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

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

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

18 -

that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the parent company only financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Company to cease to continue as a going concern.

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

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

The engagement partners on the audits resulting in this independent auditors' report are Shiuh-Ran Cheng and Chien-Wei Chen.

Deloitte & Touche Taipei, Taiwan Republic of China

February 25, 2026

20 -

Notice to Readers

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

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

LITE-ON TECHNOLOGY CORPORATION

Attachment 3-1

PARENT COMPANY ONLY BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025		2024
ASSETS	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Note 6)	$ 9,201,038	5	$ 3,558,712	2
Financial assets at fair value through profit or loss (Note 7)	949,959	1	932,733	1
Contract assets (Note 22)	99,270	-	70,049	-
Trade receivables, net (Note 11)	21,834,843	13	20,644,726	12
Trade receivables from related parties (Note 31)	12,464,462	7	5,256,511	3
Other receivables	670,183	-	315,261	-
Other receivables from related parties (Note 31)	24,661,868	15	266,871	-
Inventories, net (Note 12)	8,917,901	5	5,953,948	3
Prepayments	1,115,642	1	877,049	1
Total current assets	79,915,166	47	37,875,860	22
NON-CURRENT ASSETS
Financial assets at fair value through profit or loss (Note 7)	504,688	-	615,957	-
Financial assets at fair value through other comprehensive income (Note 8)	1,031,692	1	994,200	1
Financial assets at amortized cost (Notes 9 and 32)	418,354	-	375,243	-
Investments accounted for using the equity method (Notes 13 and 31)	67,690,223	40	114,283,184	67
Property, plant and equipment, net (Notes 14 and 31)	14,934,031	9	11,809,887	7
Right-of-use assets, net (Note 15)	319,834	-	377,471	-
Investment properties, net (Note 16)	25,141	-	25,803	-
Intangible assets, net (Note 17)	2,721,818	2	2,775,298	2
Deferred tax assets (Note 24)	1,610,338	1	894,213	-
Refundable deposits	676,065	-	999,733	1
Net defined benefit assets (Note 20)	471,311	-	403,170	-
Other non-current assets	9,041	-	6,471	-
Total non-current assets	90,412,536	53	133,560,630	78
TOTAL	$ 170,327,702	100	$ 171,436,490	100
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term borrowings (Note 18)	$ 15,544,160	9	$ 27,519,673	16
Financial liabilities at fair value through profit or loss (Note 7)	430,380	-	-	-
Contract liabilities (Note 22)	412,500	-	309,428	-
Notes payable	85	-	42	-
Trade payables	11,385,736	7	5,546,818	3
Trade payables to related parties (Note 31)	20,674,927	12	20,358,142	12
Other payables	11,793,606	7	12,085,281	7
Other payables to related parties (Note 31)	285,569	-	275,527	-
Current tax liabilities	4,979,933	3	4,625,177	3
Provisions (Note 19)	263,192	-	508,630	-
Lease liabilities (Note 15)	87,888	-	199,576	-
Advance received	3,200,803	2	4,476,183	3
Total current liabilities	69,058,779	40	75,904,477	44
NON-CURRENT LIABILITIES
Long-term borrowings (Note 18)	3,000,000	2	3,000,000	2
Deferred tax liabilities (Note 24)	1,947,806	1	1,572,544	1
Lease liabilities (Note 15)	240,590	-	172,382	-
Long-term payables to related parties (Note 31)	6,246,216	4	-	-
Guarantee deposits	12,246	-	13,934	-
Total non-current liabilities	11,446,858	7	4,758,860	3
Total liabilities	80,505,637	47	80,663,337	47
EQUITY
Share capital
Ordinary shares	23,167,758	14	23,472,500	14
Capital surplus	21,560,557	13	22,716,565	13
Retained earnings
Legal reserve	20,921,984	12	19,606,085	11
Special reserve	7,440,154	4	22,685	-
Unappropriated earnings	21,470,798	13	26,670,784	16
Total retained earnings	49,832,936	29	46,299,554	27
Other equity	(2,012,223)	(1)	1,011,497	1
Treasury shares	(2,726,963)	(2)	(2,726,963)	(2)
Total equity	89,822,065	53	90,773,153	53
TOTAL	$ 170,327,702	100	$ 171,436,490	100

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

LITE-ON TECHNOLOGY CORPORATION Attachment 3-2

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
OPERATING REVENUE, NET (Notes 22 and 31)	$ 111,066,463	100	$ 87,338,127	100
OPERATING COST (Notes 12, 23 and 31)	(88,209,385)	(79)	(70,522,206)	(81)
GROSS PROFIT	22,857,078	21	16,815,921	19
UNREALIZED GAIN ON TRANSACTIONS WITH SUBSIDIARIES AND ASSOCIATES	(233,058)	-	(94,784)	-
REALIZED GROSS PROFIT	22,624,020	21	16,721,137	19
OPERATING EXPENSES (Notes 23 and 31)
Selling and marketing expenses	(2,300,913)	(2)	(1,737,868)	(2)
General and administrative expenses	(3,828,342)	(4)	(2,721,813)	(3)
Research and development expenses	(5,736,781)	(5)	(4,777,731)	(5)
Expected credit gain (loss) (Notes 11 and 22)	5,010	-	(3,902)	-
Total operating expenses	(11,861,026)	(11)	(9,241,314)	(10)
OPERATING INCOME	10,762,994	10	7,479,823	9
NON-OPERATING INCOME AND EXPENSES
Other income (Note 30)	1,641,561	1	508,492	1
Other gains and losses (Notes 14, 17 and 23)	995,324	1	1,032,538	1
Finance costs (Notes 23 and 31)	(1,293,391)	(1)	(1,334,730)	(2)
Interest income	62,754	-	68,070	-
Share of profit of subsidiaries and associates accounted for using the equity method	5,333,304	5	6,573,846	8
Total non-operating income and expenses	6,739,552	6	6,848,216	8
PROFIT BEFORE INCOME TAX	17,502,546	16	14,328,039	17
INCOME TAX EXPENSE (Note 24)	(2,386,612)	(2)	(2,386,088)	(3)
NET PROFIT FOR THE YEAR	15,115,934	14	11,941,951	14
			(Continued)

LITE-ON TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
OTHER COMPREHENSIVE (LOSS) INCOME
(Notes 20, 21 and 24)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans	$ 60,447	-	$ 197,401	-
Unrealized (loss) gain on investments in equity instruments at fair value through other comprehensive income	(379,683)	-	437,464	-
Loss on hedging instruments subject to basis adjustment	-	-	(124,592)	-
Share of other comprehensive income (loss) of subsidiaries and associates accounted for using the equity method	18,816	-	(2,481)	-
Income tax relating to items that will not be reclassified subsequently to profit or loss	(12,089)	-	(39,480)	-
	(312,509)	-	468,312	-
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translating the financial statements of foreign operations	(3,339,010)	(3)	5,163,158	6
Share of other comprehensive (loss) income of subsidiaries and associates accounted for using the equity method	(158,013)	-	37,121	-
Income tax benefit relating to items that may be reclassified subsequently to profit or loss	691,117	-	(1,029,275)	(1)
	(2,805,906)	(3)	4,171,004	5
Other comprehensive (loss) income for the year, net of income tax	(3,118,415)	(3)	4,639,316	5
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$ 11,997,519	11	$ 16,581,267	19
EARNINGS PER SHARE (NEW TAIWAN DOLLARS; Note 25)
Basic	$ 6.64		$ 5.21
Diluted	$ 6.59		$ 5.15

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

(Concluded)

LITE-ON TECHNOLOGY CORPORATION

Attachment 3-3

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

FOR THE YEAR'S ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of Net Taiwan Dollars)

	June of Share Capital (Note 21)		Capital Surplus (Note 21)	Retained Earnings (Note 21)				Other Equity (Notes 21 and 26)					Treasury Shares (Note 21)	Total Equity
	Shares (In Thousands)	Amount		Legal Reserve	Special Reserve	Compensated Earnings	Total	Exchange Differences on Orientation of the Financial Statements of Foreign Operations	Unrealized Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income	Unearned Employees' Compensation	Gain (Loss) on Hedging Instruments	Total
BALANCE AT JANUARY 1, 2024	2,353,130	$ 23,531,300	$ 22,734,080	$ 18,258,306	$ 2,980,326	$ 23,507,807	$ 46,673,713	$(1,825,824)	$(296,476)	$(518,834)	$-	$(3,831,534)	$(2,726,965)	$ 84,388,596
Appropriation of earnings				1,367,705	-	(1,367,705)	-	-	-	-	-	-	-	-
Legal reserve	-	-	-	-	-	(18,397,525)	(10,397,325)	-	-	-	-	-	-	(18,397,525)
Cash dividends	-	-	-	-	-	(2,085,641)	2,805,641	-	-	-	-	-	-	-
Special reserve	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	(140)	-	-	-	-	-	-	-	-	-	-	(140)
Changes in capital surplus from cash dividends of the Company paid in subsidiaries	-	-	24,933	-	-	-	-	-	-	-	-	-	-	24,933
Disposal of subsidiaries	-	-	-	-	-	-	-	18,539	-	-	-	18,539	-	18,539
Actual acquisition of interests in subsidiaries	-	-	158,319	-	-	-	-	(114,828)	-	-	-	(114,828)	-	44,291
Changes in percentage of ownership interests in subsidiaries	-	-	186,262	-	-	(106,262)	(186,262)	-	-	-	-	-	-	-
Share-based payment transaction	(5,080)	(58,800)	(386,089)	-	-	23,677	23,677	-	-	346,412	-	346,412	-	4,408
Disposal of investments in equity instruments designated as at fair value through other comprehensive income	-	-	-	-	-	7,309	7,389	-	(7,389)	-	-	(7,309)	-	-
Basis adjustment to gain (loss) on hedging instruments	-	-	-	-	-	-	-	-	-	-	124,592	124,592	-	124,592
Net profit for the year ended December 31, 2024	-	-	-	-	-	11,941,951	11,941,951	-	-	-	-	-	-	11,941,951
Other comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	156,491	156,491	4,171,804	436,413	-	(124,592)	4,482,825	-	4,639,316
Total comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	12,898,442	12,090,442	4,171,804	436,413	-	(124,592)	4,482,825	-	16,581,267
BALANCE AT DECEMBER 31, 2024	2,347,250	23,472,500	22,716,565	19,406,885	22,685	26,678,704	46,299,554	1,842,491	132,620	(163,622)	-	1,811,497	(2,726,963)	98,773,153
Appropriation of earnings				1,315,899	-	(1,315,899)	-	-	-	-	-	-	-	-
Legal reserve	-	-	-	-	-	(7,417,469)	(7,417,469)	-	-	-	-	-	-	-
Special reserve	-	-	-	-	-	(18,321,076)	(10,521,076)	-	-	-	-	-	-	(18,321,076)
Cash dividends	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	(140,048)	-	-	(448)	(448)	-	448	-	-	448	-	(140,048)
Purchase of treasury shares	-	-	-	-	-	-	-	-	-	-	-	-	(2,295,585)	(2,295,585)
Cancellation of treasury shares	(24,219)	(242,190)	(858,090)	-	-	(1,194,505)	(1,194,505)	-	-	-	-	-	2,295,585	-
Changes in capital surplus from cash dividends of the Company paid in subsidiaries	-	-	24,930	-	-	-	-	-	-	-	-	-	-	24,930
Changes in percentage of ownership interests in subsidiaries	-	-	171,020	-	-	(171,020)	(171,020)	-	-	-	-	-	-	-
Share-based payment transaction	(6,253)	(62,532)	(352,236)	-	-	53,638	53,638	-	-	145,714	-	145,714	-	(215,436)
Net profit for the year ended December 31, 2025	-	-	-	-	-	15,115,934	15,115,934	-	-	-	-	-	-	15,115,934
Other comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	-	51,467	51,467	(2,805,906)	(363,976)	-	-	(3,169,802)	-	(3,118,415)
Total comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	-	15,167,401	15,167,401	(2,805,906)	(363,976)	-	-	(3,169,802)	-	11,997,519
BALANCE AT DECEMBER 31, 2025	2,316,776	$ 23,167,758	$ 21,560,557	$ 28,921,984	$ 7,440,154	$ 21,478,798	$ 49,832,936	$(1,763,415)	$(230,980)	$(17,908)	$-	$(2,012,223)	$(2,726,963)	$ 89,822,865

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

Attachment 3-4

LITE-ON TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 17,502,546	$ 14,328,039
Adjustments for:
Depreciation expenses	1,148,769	1,273,297
Amortization expenses	144,563	155,447
Expected credit loss recognized (reversed)	(5,010)	3,902
Net loss (gain) on fair value changes of financial instruments as at fair value through profit or loss	939,177	(2,579,928)
Finance costs	1,293,391	1,334,730
Interest income	(62,754)	(68,070)
Dividend income	(202)	(206)
Compensation cost of share-based payments	(250,914)	(17,743)
Share of profit of subsidiaries and associates accounted for using the equity method	(5,333,304)	(6,573,846)
Net gain on disposal of property, plant and equipment	(9,106)	(6,663)
Net loss on disposal of investments	1,715	793
Impairment loss (gain) recognized on non-financial assets	61,975	(98,801)
Unrealized gain on the transactions with subsidiaries and associates	233,058	94,784
Unrealized net (gain) loss on foreign currency exchange	(171,725)	1,410,459
(Reversal) recognition of provisions	(181,445)	97,427
Gain on lease modification	(6,223)	(146)
Gain from bargain purchase	-	(662)
Changes in operating assets and liabilities
Financial assets mandatorily classified as at fair value through profit or loss	(133,456)	1,772,496
Contract assets	(29,221)	41,138
Trade receivables	(848,133)	(2,578,769)
Trade receivables from related parties	(7,205,603)	2,129,215
Other receivables	(350,809)	1,137,755
Other receivables from related parties	(692,505)	4,306,952
Inventories	(3,031,237)	184,146
Prepayments	(238,593)	(68,611)
Contract liabilities	103,072	239,621
Notes payable	43	12
Trade payables	5,343,711	(2,121,647)
Trade payables to related parties	316,785	(899,575)
Other payables	(690,196)	(2,108,878)
Other payables to related parties	10,042	238,929
Provisions	(63,993)	(110,916)
Advance receipts	(1,275,380)	549,785
Net defined benefit assets	(10,042)	(7,753)
Cash generated from operations	6,508,996	12,056,713
Interest received	58,640	68,030
Dividends received	202	206
		(Continued)

LITE-ON TECHNOLOGY CORPORATION

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

	2025	2024
Interest paid	$ (1,342,419)	$ (1,279,245)
Income tax paid	(1,693,691)	(2,329,151)
Net cash generated from operating activities	3,531,728	8,516,553
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of financial assets at fair value through other comprehensive income	(417,175)	-
Proceeds from disposal of financial assets at fair value through other comprehensive income	-	176,277
Purchases of financial assets at amortized cost	(43,111)	-
Proceeds from disposal of financial assets at amortized cost	-	92,531
Purchases of financial assets at fair value through profit or loss	(281,298)	-
Purchase of financial assets for hedging	-	(2,537,364)
Proceeds from disposal of financial assets for hedging	-	2,412,772
Acquisition of associates	-	(2,413,563)
Net cash outflow on acquisition of subsidiary	(116,000)	(881,040)
Proceeds from the capital reduction on investments accounted for using the equity method	8,511,068	1,082,719
Acquisition of property, plant and equipment	(3,414,307)	(1,908,130)
Proceeds from disposal of property, plant and equipment	14,452	28,279
Increase in refundable deposits	-	(206,216)
Decrease in refundable deposits	323,668	-
Acquisition of intangible assets	(81,157)	(204,233)
Proceeds from disposal of intangible assets	-	745
Increase in other non-current assets	(2,570)	-
Dividends received from subsidiaries and associates	18,523,331	1,344,964
Net cash generated from (used in) investing activities	23,016,901	(3,012,259)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	-	6,085,378
Repayments of short-term borrowings	(11,809,973)	-
Repayments of guarantee deposits received	(1,688)	(5,655)
Increase in long-term payables to related parties	6,200,299	-
Repayments of the principal portion of lease liabilities	(189,643)	(238,837)
Cash dividends paid	(10,321,676)	(10,397,325)
Payments for buy-back of treasury shares	(2,295,585)	-
Acquisition of subsidiaries	(2,541,675)	(1,873,275)
Restricted share dividends returned	53,638	23,677
Cash receipts for organizational restructuring	-	637,577
Cash paid for organizational restructuring	-	(353,266)
Net cash used in financing activities	(20,906,303)	(6,121,726)

(Continued)

LITE-ON TECHNOLOGY CORPORATION PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

	2025	2024
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	$ 5,642,326	$ (617,432)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	3,558,712	4,176,144
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 9,201,038	$ 3,558,712

The accompanying notes are an integral part of the parent company only financial statements. (Concluded)

Attachment 4

AUDIT COMMITTEE REPORT

To: Shareholders’ Annual General Meeting for Year 2026, Lite-On Technology Corporation

The Board of Directors has prepared and submitted to the undersigned Audit Committee of Lite-On Technology Corporation the 2025 Business Report, Financial Statements (consolidated and standalone) and the proposal of distribution of earnings. The Financial Statements have been duly audited by Certified Public Accountants Cheng, Shiuh-Ran and Chen, Chien-Wei of Deloitte Touche Tohmatsu International Taiwan. The above Business Report, Financial Statements and the proposal for distribution of earnings have been examined and determined to be correct by the undersigned. This Report is duly submitted in accordance with Article 14-4 of Securities and Exchange Law and Article 219 of the Company Law.

The Audit Committee, Chairman:

Mr. Albert Hsueh February 25, 2026

LITE-ON TECHNOLOGY CORPORATION Attachment 5

The status of the share buyback program

Tranche of buyback	7th Buyback Program
Date of board resolution	2025/04/09
Purpose of the share buyback	To maintain the company's credit and shareholders' equity
Scheduled buyback period	2025/04/10~2025/06/09
Approved number of shares to be bought back	Common shares: 130,000,000 shares
Scheduled buyback price range	NT$53.83 to NT$154.79 per share
Actual buyback period	2025/04/17~2025/06/02
Buyback results	The share buyback was not completed upon the expiration of the period
Type and number of shares bought back	Common shares: 24,219,000 shares
Total monetary amount of shares bought back	NT$2,295,584,381
The average buyback price per share	NT$94.78
Number of shares cancelled and/or transferred	Common shares: 24,219,000 shares
Cumulative number of the company’s treasury shares held	Common shares: 40,000,000 shares
Cumulative number of the company’s treasury shares as a percentage of the total number of shares issued (%) (Note)	1.73%

Note: The share issued is calculated based on the amended number of total shares issued approved by Ministry of Economic Affairs on March 19, 2026.

Attachment 6

LITE-ON TECHNOLOGY CORPORATION

Earnings Distribution Table Year 2025

	Amount (NT$)
Unallocated earnings, beginning of this year	$20,276,396,662
Net profit for this year	$15,115,934,105
Add: adjustments on re-measurement on defined benefit plans recognized in retained earnings	51,466,993
Add: adjustments on employee restricted stock	53,637,828
Less: adjustments on equity method investments	(171,476,117)
Less: cancellation of Treasury shares	(1,194,504,681)
Unappropriated earnings take into consideration profit before income tax and items other than profit before income tax.	13,855,058,128
Less: 10% legal reserve	(1,385,505,813)
Less: special reserve	(1,994,315,655)
Distributable earnings	30,751,633,322
Distribution:
(1) Second Quarter Cash dividends: (NT$2.0/per share)	(4,553,551,526)
(2) Fourth Quarter Cash dividends: (NT$3.0/per share)	(6,830,327,289)
Unallocated earnings, end of year	$19,367,754,507

note: The distribution principle of the company's earnings for the fiscal year 2025 is to allocate the earnings of the fiscal year 2025 first.

Chairman President Accounting Manager

Attachment 7

LITE-ON TECHNOLOGY CORPORATION

Comparison Table of Amendments to the Articles of Incorporation

Contents after Amendment	Contents before Amendment	Explanation
Article IV
The total capital of the Company amounts to Fifty Billion New Taiwan Dollars, divided into 5 billion shares at Ten New Taiwan Dollars par value each. The Board of Directors is authorized with full powers to issue shares in partial installments. Preferred shares may be issued within the total capital. Of the total number of shares aforementioned, one hundred million shares are reserved to be issued as stock options, preferred shares with stock options or corporate bonds with stock options ready for exercise of options.	Article IV
The total capital of the Company amounts to Thirty-Five Billion New Taiwan Dollars, divided into 3.5 billion shares at Ten New Taiwan Dollars par value each. The Board of Directors is authorized with full powers to issue shares in partial installments. Preferred shares may be issued within the total capital. Of the total number of shares aforementioned, one hundred million shares are reserved to be issued as stock options, preferred shares with stock options or corporate bonds with stock options ready for exercise of options.	Amendments are proposed in order to enhance the flexibility and immediacy of capital utilization.”
Article XXIX
The Articles were duly stipulated on March 13, 1989.
... (omitted)
The Articles were duly amended on May 20, 2025, as the 33rd amendment.
The Articles were duly amended on May 20, 2026, as the 34th amendment.	Article XXIX
The Articles were duly stipulated on March 13, 1989.
... (omitted)
The Articles were duly amended on May 20, 2025, as the 33rd amendment.	Addition of date of amendment.

LITE-ON TECHNOLOGY CORPORATION

Attachment 8

Comparison Table of Amendments to the Operational Procedures for Acquisition and Disposal of Assets

After modification			Current				Explanation
4. Limits on the investments of realty not for business use or right-of-use assets thereof and marketable securities the Company and respective subsidiary may acquire the aforementioned assets in accordance with the following limits:			4. Limits on the investments of realty not for business use or right-of-use assets thereof and marketable securities the Company and respective subsidiary may acquire the aforementioned assets in accordance with the following limits:				In light of current operational practices, the Company has removed the positioning as an investment holding company and has further distinguished general financial investments (securities investments) from long-term equity investments with controlling interest.
	The Company	Other subsidiaries		The Company	Investment holding Company	Other subsidiaries
Realty not for business use or right-of-use assets thereof	15% of net worth	5% of the net worth of parent	Realty not for business use or right-of-use assets thereof	15% of net worth	5% of the net worth of parent
Investment of marketable securities	200% of the net worth	200% of the net worth of parent	Investment of marketable securities	150% of the net worth	100% of the net worth of subsidiary	10% of the net worth of parent
Amount of investment on individual security	200% of the net worth	200% of the net worth of parent	Amount of investment on individual security	50% of the net worth	100% of the net worth of subsidiary	5% of the net worth of parent
Notwithstanding the foregoing, long-term equity investments over which the Company and its subsidiaries directly or indirectly hold controlling interests shall not be subject to this restriction.
11.2 Operation Procedure
11.2.1 Authorized Limit and Line of Authority
11.2.1.1 Non-Trading Purpose
A. The top officer of the Financial Division is the ultimate decision-maker.
B. The top officer of the Financial Division is authorized to make decisions on the daily transaction limit and the cumulative amount of trade.			11.2 Operation Procedure
11.2.1 Authorized Limit and Line of Authority
11.2.1.1 Non-Trading Purpose
A. The top officer of the Financial Division is the ultimate decision-maker.
B. The top officer of the Financial Division is authorized to make decisions on the daily transaction limit and the cumulative amount of trade.				To align with the clarified approval authority levels under this Article and in accordance with the Company’s Standard Operating Procedures for

After modification	Current			Explanation
of trade and shall be handled
in accordance with the
Company’s Standard
Operating Procedures for
Accounting and Finance of
Derivative Financial
Instruments.	Approved by	Daily trade authorized limit	Net cumulative trade amount	Accounting and Finance of Derivative Financial Instruments, the Company implements risk control mechanisms including segregation of duties, prior authorization, and monthly reporting. These measures are intended to ensure that financial instruments and foreign exchange transactions are conducted within a controlled and auditable framework. The highest level of approval authority is vested in the head of the accounting and finance function, thereby enhancing management effectiveness and internal control.
	The top officer of the Financial Division	Over US$30Mio	Over US$100Mio
	VP/AVP	US$30Mio and below	US$100Mio and below
	Director	US$20Mio and below	US$50Mio and below
	Traders	US$5Mio and below	US$20Mio and below

20. This regulation was established on February 6, 2003.
First revision: June 14, 2005
Second revision: June 21, 2006	20. This regulation was established on February 6, 2003.
First revision: June 14, 2005
Second revision: June 21, 2006
Third revision: June 21, 2007			Latest modification.

After modification	Current	Explanation
Third revision: June 21, 2007	Fourth revision: June 19, 2012
Fourth revision: June 19, 2012	Fifth revision: June 19, 2014
Fifth revision: June 19, 2014	Sixth revision: June 22, 2017
Sixth revision: June 22, 2017	Seventh revision: June 21, 2019
Seventh revision: June 21, 2019	Eighth revision: May 31, 2021
Eighth revision: May 31, 2021	Ninth revision: May 20, 2022
Ninth revision: May 20, 2022	Tenth revision: May 20, 2025
Tenth revision: May 20, 2025
Eleventh revision: May 20, 2026

LITE-ON TECHNOLOGY CORPORATION

Attachment 9

"Regulations Governing Loaning of Funds and Making of Endorsements/guarantees"

Contents before and after Amendment in Comparison

Contents after Amendment	Contents before Amendment	Explanation
2.6.1 The total amount of endorsements / guarantees rendered by the Company shall not exceed 100% of the net worth shown on the Company’s latest financial statements.

The grand total amount of endorsements/guarantees rendered by the Company and its subsidiaries, and the total amount of the endorsements/guarantees rendered by the Company and its subsidiaries to any individual entity shall not exceed 100% of the net worth shown on the Company’s latest financial statements. | 2.6.1 The total amount of endorsements / guarantees rendered by the Company shall not exceed 40% of the net worth shown on the Company’s latest financial statements. The grand total amount of endorsements / guarantees rendered by the Company and its subsidiaries to the outside corporations shall not exceed 40% of the net worth shown on the Company’s latest financial statements as well. The total amount of the endorsement/guarantee provided by the Company to any individual entity shall not exceed 30% of the Company's net worth. | Necessity and reasonableness: In response to the Company’s continued expansion of its global operating footprint and the development of new businesses, and taking into account the capacity expansion and working capital requirements of the Company and its overseas subsidiaries, in order to enhance the flexibility and efficiency of overall fund utilization, it is proposed, in compliance with applicable laws and regulations, to amend the Company’s “Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees.” The proposed amendment seeks to increase the upper limit on endorsement and guarantee amounts to support overall operations and long-term development. | | 2.6.2 In case of endorsements/guarantees by the Company to subsidiaries under control, the total amount of individual endorsements / guarantees shall not exceed 100% of the net worth shown through the Company’s latest financial statements. | 2.6.2 In case of endorsements / guarantees by the Company to a firm where the Company holds over 50% of the voting power either directly or indirectly, or by the firm directly or indirectly holds more than 50% of the voting shares of the Company. (1.3.2.2 and 1.3.2.3) or endorsements / guarantees with companies where the Company holds over 90% of the voting power either directly or indirectly (1.3.2.4), the total amount of individual endorsements / guarantees shall not exceed 10% of the net worth shown through the Company’s latest financial statements. | | | 2.6.3 The total amount of individual endorsements/guarantees granted by the Company to a single company or among the Company and companies where the Company holds over 90% of the voting power either directly or indirectly (1.3.2.4) shall not exceed 10% of the net worth shown through the Company’s latest term financial statements. Where the Company grants endorsements / guarantees to a corporation where the Company | 2.6.3 The total amount of individual endorsements/guarantees granted by the Company to a single company or among the Company and companies where the Company holds over 90% of the voting power either directly or indirectly shall not exceed 10% of the net worth shown through the Company’s latest term financial statements. Where the Company grants endorsements / guarantees to a corporation where the Company | Add cross-reference notes. |

maintains a business relationship, unless otherwise prescribed in other Regulations, the amount of individual endorsements / guarantees shall be confined to the total amount of business transaction accumulated over the past twelve months and shall not exceed 10% of the net worth shown through the Company’s latest financial statements.	maintains a business relationship, unless otherwise prescribed in other Regulations, the amount of individual endorsements / guarantees shall be confined to the total amount of business transaction accumulated over the past twelve months and shall not exceed 10% of the net worth shown through the Company’s latest financial statements.
The Measures were established on May 13, 2003.
The First Amendment was made on June 15, 2004.
The Second Amendment was made on June 21, 2006.
The Third Amendment was made on June 21, 2007.
The Fourth Amendment was made on June 22, 2009.
The Fifth Amendment was made on June 15, 2010.
The Sixth Amendment was made on June 19, 2012.
The Seventh Amendment was made on June 19, 2013.
The Eighth Amendment was made on June 24, 2015.
The Ninth Amendment was made on June 22, 2017.
The Tenth Amendment was made on June 21, 2019.
The Eleventh Amendment was made on May 20, 2026.		Add the amendment date.

LITE-ON TECHNOLOGY CORPORATION

Attachment 10

Explanation of the Proposed issuance of new common shares for cash to sponsor the issuance of Overseas Depositary Receipts or Private Placement of Common Shares

1. Issuance of new common shares for cash to sponsor the issuance of Overseas Depositary Receipts

(1) Except for 10% to 15% of new common shares shall be allocated for the employee’s subscription in accordance with the Article 267 of the Company Act, it is proposed for the shareholders meeting to approve the rights to the remaining 85% to 90% of the issuance shall be waived by the shareholders and should be offered to the public under Article 28-1 of “Securities and Exchange Act” as the underlying shares of Overseas Depositary Receipts to be sold.

(2) The issue price for the issuance of new common shares for cash to sponsor the issuance of Overseas Depositary Receipts shall be determined in accordance with the Self-Regulatory Rules for Underwriter Members Assisting Issuing Companies in Offering and Issuance of Securities and the relevant regulations of the competent authority. The actual issue price is proposed to be determined by the Chairman of the Board, as authorized by the Shareholders’ Meeting, in consultation with the underwriter, with reference to prevailing international capital market conditions and the market price of the Company’s common shares in the domestic market. The basis for determining the aforesaid issue price shall be deemed reasonable.

(3) Although the issuance of new common shares for cash to sponsor the issuance of Overseas Depositary Receipts may dilute the shareholding interests of existing shareholders, the resulting increase in the Company’s equity ratio is expected to strengthen the Company’s financial structure and reduce funding costs, thereby enabling the Company to respond effectively to changes in the industry environment. In other words, upon realization of the benefits of this capital increase, it is expected to enhance the Company’s competitiveness and profitability, which should have a positive impact on shareholders’ equity.

(4) For any portion of the shares reserved for employee subscription that remains unsubscribed, it is proposed to submit the matter to the Shareholders’ Meeting for authorization of the Chairman of the Board to arrange for subscription by specific persons or, subject to market conditions, to include such shares as underlying securities for the issuance of Overseas Depositary Receipts.

(5) It is proposed to submit the matter to the Shareholders’ Meeting for authorization of the Chairman of the Board or his/her designated representative to handle all matters in connection with this issuance of new common shares for cash to sponsor the issuance of Overseas Depositary Receipts and to execute, on behalf of the Company, all relevant contracts and documents.

2. Private Placement of Common Shares

(1) Pricing basis of private placement and its reasonableness: The issue price for this offering shall be no less than 80% of the higher of the following two reference prices:

(A) The simple arithmetic average of the closing prices of the Company’s common shares for one, three, or five business days, as selected, immediately preceding the pricing date, adjusted for stock dividends, ex-dividend of cash dividends, and adding back the share price after capital reduction ex-rights.

(B) The simple arithmetic average of the closing prices of the Company’s common shares for the thirty business days immediately preceding the pricing date, adjusted for stock dividends, ex-dividend of cash dividends, and adding back the share price after capital reduction ex-rights.

The actual private placement price shall be determined by the Board of Directors, as authorized by the Shareholders’ Meeting, within the range not lower than the percentage resolved by the Shareholders’ Meeting, taking into consideration the market conditions prevailing on the pricing date.

In determining the private placement price, in addition to taking into consideration the three-year transfer restriction applicable to privately placed securities under the Securities and Exchange Act, the price is determined with reference to relevant laws and regulations and the reference prices set forth below, and is deemed reasonable.

(2) Selection Method of Specific Persons for Private Placement: The counterparties shall be limited to specific persons in accordance with Article 43-6 of the Securities and Exchange Act and relevant regulations and interpretations of the competent authority.

When the subscribers are strategic investors, they shall be selected from individuals or entities that can contribute to the Company's technological enhancement, product development, cost reduction, market expansion, or strengthening of customer relationships.

Through their experience, technology, expertise, reputation, or distribution channels, such investors are expected to enhance the Company's competitiveness, operating performance, or profitability.

The Company has not yet identified any specific persons.

The Company intends to submit the proposal to the Annual General Meeting of Shareholders to authorize the Board of Directors to handle the identification of specific persons and related matters.

(3) Reason for conducting a private placement:

After taking into consideration factors such as prevailing capital market conditions, timeliness of fundraising, issuance costs, and shareholding stability, the Company intends to conduct the fundraising through private placement.

Where strategic investors are introduced through this private placement, the Company has considered that the transfer restrictions applicable to privately placed securities may help ensure a long-term cooperative relationship between the Company and such strategic investors.

In addition, given that the proceeds from the private placement are intended to meet the Company's operational and business development needs, the private placement is expected to have a positive impact on the stability of the Company's operations and the protection of shareholders' interests.

(4) Other than the restriction for transfer as regulated in the Article 43-8 of "Securities and Exchange Act", the new private placement common shares will have the same rights and obligations as the Company's existing issued and outstanding common shares.

Pricing:

In determining the issuance price, in addition to complying with applicable laws and regulations and the resolutions of the Shareholders' Meeting, the Company has taken into consideration factors including the stability of its operations, the soundness of its financial structure, the urgency of its funding needs, the feasibility of the fundraising plan, and the material impact on shareholders' equity. Accordingly, the basis for determining the issuance price, as well as the reasons for not adopting alternative debt-type financing methods, should be deemed reasonable.

Appendix 1

LITEON Technology Corporation Rules and Procedures of Shareholders' Meeting

To establish a strong governance system and sound supervisory capabilities for this 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.
The rules of procedures for this Corporation's shareholders meetings, except as otherwise provided by law, regulation, or the articles of incorporation, shall be as provided in these Rules.
Unless otherwise provided by law or regulation, this Corporation'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 of 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 how this Corporation convenes its shareholders meeting shall be resolved by the board of directors, and shall be made no later than mailing of the shareholders meeting notice.

This Corporation shall prepare electronic versions of the shareholders meeting notice and proxy forms, and the origins of and explanatory materials relating to all proposals, including proposals for ratification, matters for deliberation, or the election or dismissal of directors, and upload them to the Market Observation Post System (MOPS) before 30 days before the date of a regular shareholders meeting or before 15 days before the date of a special shareholders meeting.

This Corporation 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, this Corporation 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. In addition, before 15 days before the date of the shareholders meeting, this Corporation shall also have prepared the shareholders meeting agenda and supplemental meeting materials and made them available for review by shareholders at any time. The meeting agenda and supplemental materials shall also be displayed at this Corporation and this Corporation's professional shareholder services agent designated thereby.

This Corporate shall make the meeting agenda and supplemental meeting materials in the preceding paragraph available to shareholders for review in the following manner on the date of the shareholders meeting:

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

For hybrid shareholders meetings, to be distributed on-site at the meeting and shared on the virtual meeting platform.
For virtual-only shareholders meetings, electronic files shall be shared on the virtual meeting platform. The reasons for convening shall be specified in the meeting notice and public announcement. With the consent of the addressee, the meeting notice may be given in electronic form.

Election or dismissal of directors, amendments to the articles of incorporation, capital reduction, application for cessation of public offering, release of directors from non-competition restrictions, capital increase from earnings, capital increase from surplus, the dissolution, merger, or demerger of the corporation, or any matter under Article 185, paragraph 1 of the Company Act, any matter under Article 26-1 and Article 43-6 of the Securities and Exchange Act, or any matter under Article 56-1 and Article 60-2 of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers, shall be set out in the notice of the reasons for convening the shareholders meeting and explain its main content. None of the above matters may be raised by an extraordinary motion. If the reasons for convening the general meeting of shareholders have specified that the Company will wholly re-elect directors and the date of appointment. When the re-election of the directors is completed in the aforementioned shareholders' meeting, the appointment date shall not be changed at the same meeting by raising a provisional motion or any other methods.

A shareholder holding 1 percent or more of the total number of issued shares may submit to this Company for discussion at a regular shareholders meeting, more than one proposal will not be included in the proposals for discussion. If the proposal proposed by the shareholder is under the circumstances in paragraph 4 of Article 172-1 of the Company Law, the board of directors can exclude the proposal for discussion. Directors may raise a proposal to urge this Corporation to promote public interest or fulfill social responsibilities, the procedure of which shall be conducted in accordance with relevant regulations of Article 172-1 under the Company Act stipulating that directors may only raise one proposal; proposals beyond the first one will not be included in the proposals for discussion.

The company should notify the shareholders the acceptance of shareholders' proposals, acceptance methods (written or electronic), acceptance premises, and acceptance period before the shareholders' book closing date of the regular shareholders' meeting; The period of acceptance shall not be less than ten days.

Proposals proposed by shareholders are limited to three hundred words, and those exceeding three hundred words shall not be included in the proposal; the shareholders of the proposal shall personally or entrust others to attend the general meeting of shareholders and participate in the discussion of the proposal.

The company should notify the shareholders for the processing results before the notice date of the shareholders' meeting, and list the proposals that are conformity with the rules in the meeting notice. For the shareholders' proposals that are not included in the proposal, the board of directors shall explain the reasons for the non-listing at the shareholders' meeting.

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

A shareholder may issue only one proxy form and appoint only one proxy for any given shareholders meeting,

and shall deliver the proxy form to this Corporation before 5 days before the date of the shareholders meeting. When duplicate proxy forms are delivered, the one received earliest shall prevail unless a declaration is made to cancel the previous proxy appointment.

After a proxy form has been delivered to this Corporation, if the shareholder intends to attend the meeting in person or to exercise voting rights by correspondence or electronically, a written notice of proxy cancellation shall be submitted to this Corporation before 2 business days before the meeting date. If the cancellation notice is submitted after that time, votes cast at the meeting by the proxy shall prevail.

If, after a proxy form is delivered to this Corporation, a shareholder wishes to attend the shareholders meeting online, a written notice of proxy cancellation shall be submitted to this Corporation two business days before the meeting date. If the cancellation notice is submitted after that time, votes cast at the meeting by the proxy shall prevail.

The venue for a shareholders meeting shall be the premises of this Corporation, 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 the opinions of the independent directors with respect to the place and time of the meeting.

The restrictions on the place of the meeting shall not apply when this Corporation convenes a virtual-only shareholders meeting.

This Corporation shall specify in its shareholders meeting notices the time during which attendance registrations for shareholders, solicitors and proxies (collectively "shareholders") will be accepted, the place to register for attendance, and other matters for attention.

The aforementioned time for signing in shall be at least 30 minutes before the shareholder meeting starts. There shall be signs to direct shareholders to proceed to the venue for signing in and personnel who are suitable in charge. For virtual shareholders meetings, shareholders may begin to register on the virtual meeting platform 30 minutes before the meeting starts. Shareholders completing registration will be deemed as attend the shareholders meeting in person.

Shareholders shall attend shareholders meetings based on attendance sign-in cards, or other certificates of attendance. This Corporation may not arbitrarily add requirements for other documents beyond those showing eligibility to attend presented by shareholders. Solicitors soliciting proxy forms shall also bring identification documents for verification. This Corporation shall furnish attending shareholders with the meeting agenda book, annual report, attendance card, speaker's slips, voting slips, and other meeting materials. Where there is an election of directors or supervisors, pre-printed ballots shall also be furnished.

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

In the event of a virtual shareholders meeting, shareholders wishing to attend the meeting online shall register with this Corporation two days before the meeting date.

In the event of a virtual shareholders meeting, this Corporation shall upload the meeting agenda book, annual

report and other meeting materials to the virtual meeting platform at least 30 minutes before the meeting starts, and keep this information disclosed until the end of the meeting.

6-1. To convene a virtual shareholders meeting, this Corporation shall include the follow particulars in the shareholders meeting notice:

How shareholders attend the virtual meeting and exercise their rights.
Actions to be taken if the virtual meeting platform or participation in the virtual meeting is obstructed due to natural disasters, accidents or other force majeure events, at least covering the following particulars:

A. To what time the meeting is postponed or from what time the meeting will resume if the above obstruction continues and cannot be removed, and the date to which the meeting is postponed or on which the meeting will resume. B. Shareholders not having registered to attend the affected virtual shareholders meeting shall not attend the postponed or resumed session. C. In case of a hybrid shareholders meeting, when the virtual meeting cannot be continued, if the total number of shares represented at the meeting, after deducting those represented by shareholders attending the virtual shareholders meeting online, meets the minimum legal requirement for a shareholder meeting, then the shareholders meeting shall continue. The shares represented by shareholders attending the virtual meeting online shall be counted towards the total number of shares represented by shareholders present at the meeting, and the shareholders attending the virtual meeting online shall be deemed abstaining from voting on all proposals on meeting agenda of that shareholders meeting. D. Actions to be taken if the outcome of all proposals have been announced and extraordinary motion has not been carried out.

To convene a virtual-only shareholders meeting, appropriate alternative measures available to shareholders with difficulties in attending a virtual shareholders meeting online shall be specified. Except in the circumstances set out in Article 44-9, paragraph 6 of the Regulations Governing the Administration of Shareholder Services of Public Companies, the shareholders shall at least be provided with connection facilities and necessary assistance, and the period during which shareholders may apply to the company and other related matters requiring attention shall be specified.
If a shareholders meeting is convened by the board of directors, the meeting shall be chaired by the chairperson of the board. When the chairperson of the board is on leave or for any reason unable to exercise the powers of the chairperson, the vice chairperson shall act in place of the chairperson; if the vice chairperson also is on leave or for any reason unable to exercise the powers of the vice chairperson, the chairperson shall appoint one of the board of directors to act as chair. Where the chairperson does not make such a designation, the board or the directors shall select from among themselves one person to serve as chair.

The board of director who serve as chair shall be in his post for more than six months and familiar with the Company's financials and operations. The same applies to the director who serve as chair and who represents

a corporation.

It is advisable that shareholders meetings convened by the board of directors be chaired by the Chairman and be attended by a majority of the directors, at least one independent director in person, and at least one member of each functional committee on behalf of the committee. The attendance shall be recorded in the meeting minutes.

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

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

This Corporation shall record the proceedings of a shareholders meeting in their entirety in audio or video and retain the recording for at least 1 year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the recording shall be retained until the conclusion of the litigation.

Where a shareholders meeting is held online, this Corporation shall keep records of shareholder registration, sign-in, check-in, questions raised, votes cast and results of votes counted by this Corporation, and continuously audio and video record, without interruption, the proceedings of the virtual meeting from beginning to end.

The information and audio and video recording in the preceding paragraph shall be properly kept by this Corporation during the entirety of its existence, and copies of the audio and video recording shall be provided to and kept by the party appointed to handle matters of the virtual meeting.

In case of a virtual shareholders meeting, this Corporation is advised to audio and video record the back-end operation interface of the virtual meeting platform.

Attendance at shareholders meetings shall be calculated based on numbers of shares. The number of shares in attendance shall be calculated according to the shares indicated by attendance sign-in cards handed in, and the shares checked in on the virtual meeting platform, plus the number of shares whose voting rights are exercised by correspondence or electronically.

The chair shall call the meeting to order at the appointed meeting time and also announce information regarding the number of shares without voting rights and the number of shares attending. However, when the attending shareholders do not represent a majority of the total number of issued shares, the chair may announce a postponement, provided that no more than two such postponements, for a combined total of no more than 1 hour, may be made. If the quorum is not met after two postponements and the attending shareholders still represent less than one third of the total number of issued shares, the chair shall declare the meeting adjourned. In the event of a virtual shareholders meeting, this Corporation shall also declare the meeting adjourned at the virtual meeting platform.

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

tentative resolution and another shareholders meeting shall be convened within 1 month. In the event of a virtual shareholders meeting, shareholders intending to attend the meeting online shall re-register to this Corporation in accordance with Article 6.

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

If a shareholders meeting is convened by the board of directors, the meeting agenda shall be set by the board of directors. Relevant motions should be voted by poll. The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution of the shareholders meeting.

The provisions of the preceding paragraph apply mutatis mutandis to a shareholders meeting convened by a party with the power to convene that is not the board of directors.

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

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

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

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

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

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

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

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

Where a virtual shareholders meeting is convened, shareholders attending the virtual meeting online may raise questions in writing at the virtual meeting platform from the chair declaring the meeting open until the chair declaring the meeting adjourned. No more than two questions for the same proposal may be raised. Each question shall contain no more than 200 words. The regulations in paragraphs 1 to 5 do not apply.

As long as questions so raised in accordance with the preceding paragraph are not in violation of the regulations or beyond the scope of a proposal, it is advisable the questions be disclosed to the public at the virtual meeting platform.

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

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

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

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

With the exception of a trust enterprise or a shareholder services agent approved by the competent securities authority, when one person is concurrently appointed as proxy by two or more shareholders, the voting rights represented by that proxy may not exceed 3 percent of the voting rights represented by the total number of issued shares. If that percentage is exceeded, the voting rights in excess of that percentage shall not be included in the calculation.

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 this Corporation holds a shareholders meeting, it may allow the shareholders to adopt electronic means and may exercise its voting rights in writing. When voting rights are exercised by correspondence or electronic means, the method of exercise shall be specified in the shareholders meeting notice. A shareholder exercising voting rights by correspondence or electronic means will be deemed to have attended the meeting in person, but to have waived his/her rights with respect to the extraordinary motions and amendments to original proposals of that meeting; it is therefore advisable that this Corporation avoid the submission of extraordinary 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 this Corporation before 2 days before the date of the shareholders meeting. When duplicate declarations of intent are delivered, the one received earliest shall prevail, except when a declaration is made to cancel the earlier declaration of intent.

After a shareholder has exercised voting rights by correspondence or electronic means, in the event the shareholder intends to attend the shareholders meeting in person or online, a written declaration of intent to retract the voting rights already exercised under the preceding paragraph shall be made known to this Corporation, by the same means by which the voting rights were exercised, before 2 business days before

the date of the shareholders meeting. If the notice of retraction is submitted after that time, the voting rights already exercised by correspondence or electronic means shall prevail. When a shareholder has exercised voting rights both by correspondence or electronic means and by appointing a proxy to attend a shareholders meeting, the voting rights exercised by the proxy in the meeting shall prevail.

Except as otherwise provided in the Company Act and in this Corporation'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 poll of the shareholders. After the conclusion of the meeting, on the same day it is held, the results for each proposal, based on the numbers of votes for and against and the number of abstentions, shall be entered into the MOPS.

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

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 this Corporation.

Vote counting shall be conducted in public at the place of the shareholders meeting, and voting results shall be reported on-site immediately and recorded in writing.

When this Corporation convenes a virtual shareholders meeting, after the chair declares the meeting open, shareholders attending the meeting online shall cast votes on proposals and elections on the virtual meeting platform before the chair announces the voting session ends or will be deemed abstained from voting.

In the event of a virtual shareholders meeting, votes shall be counted at once after the chair announces the voting session ends, and results of votes and elections shall be announced immediately.

When this Corporation convenes a hybrid shareholders meeting, if shareholders who have registered to attend the meeting online in accordance with Article 6 decide to attend the physical shareholders meeting in person, they shall revoke their registration two days before the shareholders meeting in the same manner as they registered. If their registration is not revoked within the time limit, they may only attend the shareholders meeting online.

When shareholders exercise voting rights by correspondence or electronic means, unless they have withdrawn the declaration of intent and attended the shareholders meeting online, except for extraordinary motions, they will not exercise voting rights on the original proposals or make any amendments to the original proposals or exercise voting rights on amendments to the original proposal.

The election of directors at a shareholders meeting shall be held in accordance with the applicable election and appointment rules adopted by this Corporation, and the voting results shall be announced on-site immediately including the names of those elected as directors and their number of votes cast, and those unelected and their number of votes cast.

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

Matters relating to the resolutions of a shareholders meeting shall be recorded in the meeting minutes. The meeting minutes shall be signed or sealed by the chair of the meeting and a copy distributed to each shareholder within 20 days after the conclusion of the meeting. The meeting minutes shall be produced and distributed electronically. The distribution of the proceedings in the preceding paragraph allows the company to enter the announcement to 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 voting results (Including statistical weights), the number of votes for each candidate should be disclosed when electing directors and shall be retained for the duration of the existence of this Corporation.

Where a virtual shareholders meeting is convened, in addition to the particulars to be included in the meeting minutes as described in the preceding paragraph, the start time and end time of the shareholders meeting, how the meeting is convened, the chair's and secretary's name, and actions to be taken in the event of disruption to the virtual meeting platform or participation in the meeting online due to natural disasters, accidents or other force majeure events, and how issues are dealt with shall also be included in the minutes.

When convening a virtual-only shareholder meeting, other than compliance with the requirements in the preceding paragraph, this Corporation shall specify in the meeting minutes alternative measures available to shareholders with difficulties in attending a virtual-only shareholders meeting online.

On the day of a shareholders meeting, this Corporation shall compile in the prescribed format a statistical statement of the number of shares obtained by solicitors through solicitation, the number of shares represented by proxies, and the number of shares represented by shareholders attending the meeting by correspondence or electronic means, and shall make an express disclosure of the same at the place of the shareholders meeting. In the event a virtual shareholders meeting, this Corporation shall upload the above meeting materials to the virtual meeting platform at least 30 minutes before the meeting starts, and keep this information disclosed until the end of the meeting.

During this Corporation's virtual shareholders meeting, when the meeting is called to order, the total number of shares represented at the meeting shall be disclosed on the virtual meeting platform. The same shall apply whenever the total number of shares represented at the meeting and a new tally of votes is released during the meeting.

If matters put to a resolution at a shareholders meeting constitute material information under applicable laws or regulations, this Corporation shall upload the content of such resolution to the MOPS within the prescribed time period.

Staff handling administrative affairs of a shareholders meeting shall wear identification cards or arm bands. The chair may direct the proctors or security personnel to help maintain order at the meeting place. When proctors or security personnel help maintain order at the meeting place, they shall wear an identification card

or armband bearing the word "Proctor."

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

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

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

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

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

In the event of a virtual shareholders meeting, this Corporation shall disclose real-time results of votes and election immediately after the end of the voting session on the virtual meeting platform according to the regulations, and this disclosure shall continue at least 15 minutes after the chair has announced the meeting adjourned.
When this Corporation convenes a virtual-only shareholders meeting, both the chair and secretary shall be in the same location, and the chair shall declare the address of their location when the meeting is called to order.
In the event of a virtual shareholders meeting, this Corporation may offer a simple connection test to shareholders prior to the meeting, and provide relevant real-time services before and during the meeting to help resolve communication technical issues.

In the event of a virtual shareholders meeting, when declaring the meeting open, the chair shall also declare, unless under a circumstance where a meeting is not required to be postponed to or resumed at another time under Article 44-20, paragraph 4 of the Regulations Governing the Administration of Shareholder Services of Public Companies, 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 five days, in which case Article 182 of the Company Act shall not apply.

For a meeting to be postponed or resumed as described in the preceding paragraph, shareholders who have not registered to participate in the affected shareholders meeting online shall not attend the postponed or resumed session.

For a meeting to be postponed or resumed under the second paragraph, the number of shares represented by, and voting rights and election rights exercised by the shareholders who have registered to participate in the affected shareholders meeting and have successfully signed in the meeting, but do not attend the postpone or

resumed session, at the affected shareholders meeting, shall be counted towards the total number of shares, number of voting rights and number of election rights represented at the postponed or resumed session.

During a postponed or resumed session of a shareholders meeting held under the second paragraph, no further discussion or resolution is required for proposals for which votes have been cast and counted and results have been announced, or list of elected directors.

When this Corporation convenes a hybrid shareholders meeting, and the virtual meeting cannot continue as described in second paragraph, if the total number of shares represented at the meeting, after deducting those represented by shareholders attending the virtual shareholders meeting online, still meets the minimum legal requirement for a shareholder meeting, then the shareholders meeting shall continue, and not postponement or resumption thereof under the second paragraph is required.

Under the circumstances where a meeting should continue as in the preceding paragraph, the shares represented by shareholders attending the virtual meeting online shall be counted towards the total number of shares represented by shareholders present at the meeting, provided these shareholders shall be deemed abstaining from voting on all proposals on meeting agenda of that shareholders meeting.

When postponing or resuming a meeting according to the second paragraph, this Corporation shall handle the preparatory work based on the date of the original shareholders meeting in accordance with the requirements listed under Article 44-20, paragraph 7 of the Regulations Governing the Administration of Shareholder Services of Public Companies.

For dates or period set forth under Article 12, second half, and Article 13, paragraph 3 of Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies, and 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, this Corporation shall handle the matter based on the date of the shareholders meeting that is postponed or resumed under the second paragraph.

When convening a virtual-only shareholders meeting, this Corporation shall provide appropriate alternative measures available to shareholders with difficulties in attending a virtual shareholders meeting online. Except in the circumstances set out in Article 44-9, paragraph 6 of the Regulations Governing the Administration of Shareholder Services of Public Companies, the shareholders shall at least be provided with connection facilities and necessary assistance, and the period during which shareholders may apply to the company and other related matters requiring attention shall be specified.
These Rules, and any amendments hereto, shall be implemented after adoption by shareholders meetings.
The Measures were established on March 13, 1989.

The 1st Amendment was made on May 19, 1998.

The 2nd Amendment was made on May 21, 2002.

The 3rd Amendment was made on June 19, 2013.

The 4th Amendment was made on June 24, 2015.

The 5th Amendment was made on June 15, 2020.

The 6th Amendment was made on August 26, 2021.

The 7th Amendment was made on May 20, 2022. The 8th Amendment was made on May 27, 2024.

Appendix 2

LITE-ON TECHNOLOGY CORPORATION

Articles of Incorporation (Before amendment)

Chapter One General Provisions

Article I The Company is duly incorporated in accordance with provisions governing limited companies under the Company Law in the full name of Lite-On Technology Corporation (Hereinafter referred to as the "Company").

Article II The Company shall engage in the following business:

C804020 Manufacture of industry-oriented rubber products.
C805050 Manufacture of industry-oriented plastic products.
CB01010 Manufacture of machinery & equipment
CB01020 Business machinery manufacture.
CC01010 Electric Power Supply, Electric Transmission and Power Distribution Machinery Manufacturing
CC01030 Manufacture of electrical appliance and audio and visual electronic products.
CC01040 Lighting Facilities Manufacturing
CC01060 Manufacture of wire communications machinery & equipment.
CC01070 Manufacture of wireless communications machinery & equipment.
CC01080 Manufacture of electronic parts & components.
CC01090 Batteries Manufacturing
CC01100 Manufacture of telecommunications controlled frequency RF equipment manufacture.
CC01110 Computers and Computing Peripheral Equipments Manufacturing
CC01120 Data storage media manufacture and duplication.
CC01990 Electrical Machinery, Supplies Manufacturing
CD01030 Manufacture of automobile and automobile parts & components.
CD01040 Motor Vehicles and Parts Manufacturing
CE01010 Precision Instruments Manufacturing
CE01030 Manufacture of Optical instrument.
CF01011 Medical Materials and Equipment Manufacturing
CH01040 Manufacture of toy.
CQ01010 Manufacture of mold.
E601010 Electric Appliance Construction
E603090 Illumination Equipments Construction
E801010 Interior decoration services
F106030 Mold wholesale.
F108031 Wholesale of Drugs, Medical Goods
F109070 Cultural, educational, music and recreational article & instrument wholesale.
F111090 Building material wholesale
F113010 Machinery wholesale.
F113020 Electrical appliance wholesale.

F113030 Precise instrument wholesale.
F113050 Computer & business machinery & equipment wholesale.
F113070 Telecommunication equipment wholesale.
F113110 Wholesale of Batteries
F114010 Wholesale of Automobiles
F114020 Wholesale of Motorcycles
F114030 Automobile, motorcycle parts & accessories wholesale.
F118010 Information software wholesale.
F119010 Electronic material wholesale.
F206030 Mold retail.
F209060 Cultural, educational, music and recreational article & instrument retail.
F211010 Building material retail.
F213010 Electric appliance retail.
F213030 Computer & business machinery & equipment retail.
F213040 Precise instrument retail.
F213060 Telecommunication equipment retail.
F213080 Machinery & appliance retail.
F213110 Retail Sale of Batteries
F214010 Retail Sale of Automobiles
F214020 Retail Sale of Motorcycles
F214030 Automobile, motorcycle parts & accessories retail.
F218010 Information software retail.
F219010 Electronic material retail.
F401010 International trade.
G801010 Warehousing services.
H701010 Housing and building development, lease and sales.
I102010 Investment consultancy.
I103060 Management consultancy.
I301010 Information software services.
I301020 Data Processing Services
I501010 Product design business
I503010 Landscaping, interior design business.
IC01010 Pharmaceuticals Examining Services
IG03010 Energy Technical Services
ZZ99999 The Company may, other than those businesses subject to special permission (franchise), engage in all businesses except those banned or restricted by laws.

Article III The Company is headquartered in Taipei City and may have branches set elsewhere at home and abroad as resolved by the Board of Directors.

The Company may invest outward with the total amount of investment free of restrictions as set forth in Article 13 of the Company Law.

The Company may act as a guarantor when required for business operations and follow Operational Procedures for Endorsements/Guarantees of the Company.

Chapter Two Shares

Article IV The total capital of the Company amounts to Thirty-Five Billion New Taiwan Dollars, divided into 3.5 billion shares at Ten New Taiwan Dollars par value each. The Board of Directors is authorized

with full powers to issue shares in partial installments. Preferred shares may be issued within the total capital. Of the total number of shares aforementioned, one hundred million shares are reserved to be issued as stock options, preferred shares with stock options or corporate bonds with stock options ready for exercise of options.

Article IV-1 The Company may issue employee stock options at an issuing price lower than the closing price of the Company’s common shares on the date of issuance only upon the decision resolved by two thirds of present shareholders who represent a majority of the total issued shares in the shareholders’ meeting.

When the Company intends to transfer shares to employees at a price lower than the average of actual repurchase prices, such transfer shall be duly posed at the latest shareholders’ meeting to be resolved by two thirds of votes in the shareholders’ meeting where present shareholders represent a majority of the total issued shares.

Article V For the shares issued by the Company, the Company may be exempted from printing share certificates but shall have the shares so issued duly registered with the centralized securities depository enterprise and follow the regulations of that enterprise.

Article VI Unless otherwise prescribed in laws, the Company shall manage share transfer, pledge of rights, register for loss, succession, gift, change in address, report-for-loss and replacement of registered specimen seals exactly in accordance with the “Regulations Governing Equity Affairs of Public Companies”.

Article VII No transfer of shares shall be handled within sixty days prior to the regular shareholders’ meeting, or within thirty days prior to a special meeting of shareholders, or within five days prior to the record (base) date scheduled to distribute dividends, bonuses or other benefits.

Chapter Three Shareholders’ meeting

Article VIII The shareholders' meeting hereof is in two categories: regular meetings and special meetings. The former is convened once a year within six months from the closing of each fiscal year and the latter may be duly called whenever necessary.

Article IX A shareholder who is unavailable to attend the shareholders' meeting may duly present a power of attorney with the form provided by the Company, bearing the scope of the authorized powers to authorize a proxy to attend on-behalf. The power of attorney shall be duly used in accordance with applicable laws and ordinances and the rules promulgated by the competent authority.

Article X The shareholders’ meeting convened by the Board of Directors shall be chaired by the chairman. During the chairman’s absence or unavailability for performance of duties, the substitution shall be duly handled in accordance with Article 208 of the Company Law. In the event that the shareholders’ meeting is convened by a person beyond the Board of Directors, the shareholders’ meeting shall be chaired by that convener. In case of two or more conveners, one of them shall be elected to chair the meeting.

Article XI The Company’s shareholders are entitled to one voting right per share, provided that shareholders have no voting right for shares held under Article 179 of the Company Law.

Article XII Unless otherwise provided for in applicable laws and regulations, decisions in the shareholders'

meeting shall be resolved by a majority of votes in the meeting where present shareholders represent a majority of the total issued shares.

Article XII-1 The Company’s shareholders’ meeting can be held by means of visual communication network or other methods promulgated by the central competent authority.

In case a shareholders’ meeting is proceeded via visual communication network, the shareholders taking part in such a visual communication meeting shall be deemed to have attended the meeting in person.

Article XIII Minutes of the shareholders' meeting shall be duly recorded to cover the decisions resolved, to be duly signed or affixed by the chairperson and delivered to all shareholders within twenty days after the meeting and be distributed to all shareholders of the company in accordance with Company Law. The minutes shall include the month, date, year, location, the chairperson’s name, method to resolve a decision, the highlights of discussion and results thereof. The minutes of the shareholders’ meeting shall be archived in the Company along with the shareholders’ sign-in book and powers of attorney presented by proxies according to law.

Chapter Four Directors and Board of Directors

Article XIV The Company has seven to eleven directors, elected in the shareholders’ meeting from the candidate of disposing capacity, with a three-year tenure of office and eligible for reelection. Directors shall be duly elected in accordance with Regulations Governing Election of Directors of the Company. The aforementioned number of directors shall include a minimum of three independent directors (including a minimum of one independent director in the expertise of accounting or finance), and the number of independent directors shall not be less than the minimum of one-fifth of the total number of director seats. Board of Directors (including independent directors) are elected in a candidate nomination system set forth in Article 192-1 of the Company Act. The shareholders’ meeting shall elect the right independent directors out of the list of candidates. Matters regarding independent directors’ professional qualification requirements, shareholding, restriction on concurrent post, recognition of independence, methods of nomination and election, and other matters to be complied with shall be duly handled in accordance with the requirements promulgated by the competent authority in charge of securities affairs.

The Company duly establishes the Audit Committee in accordance with Article 14-4 of the Securities and Exchange Law which shall be duly organized by independent directors in full.

The total number of the Company’s shares held by all directors shall not be less than the percentage promulgated by the competent authority.

Article XV The Board of Directors is duly organized by directors. By attendance of two thirds of directors and a majority of votes of attending directors, one chairman shall be duly elected. In the same manner, one vice chairman shall be elected as necessary. The chairman shall chair the shareholders’ meeting and Board of Directors meeting internally and represent the Company externally and preside over all the Company’s business affairs, as assisted by the Vice Chairman.

Article XVI Where the seats of directors are vacated by one-third, a shareholders’ meeting shall be duly held to elect ones supplementarily to serve the tenure of office remaining by the predecessors.

Article XVII The Board of Directors shall convene the meeting on a quarterly basis and may convene an extraordinary meeting whenever the chairman considers it necessary or on the requisition of two or more directors. Board of Directors meetings shall be convened and chaired by the chairman in all cases. During the chairman’s absence or unavailability for performance of duties, the substitution shall be duly handled in accordance with Article 208 of the Company Law.

Notices for convening meetings may be made in writing or by e-mail or fax. An extraordinary meeting may be convened at any time in case of an emergency.

The Board of Director meetings may be conducted by video conference. Directors who participate in the meeting through video conference are deemed to have attended in person.

Article XVIII Unless otherwise provided for in the Company Law, decisions in the Board of Directors meeting shall be resolved by a majority of votes in the meeting where attending directors represent a majority of the total number of directors. A director who is unavailable to attend the board of directors meeting may be represented by another director per Article 205 of the Company Law.

Article XIX Minutes of a board of directors meeting shall be duly recorded, to be duly signed and affixed seal by the chairperson and delivered to all directors within twenty days after the meeting. The minutes shall include the highlights of discussion and results thereof. The minutes of the board of directors meeting shall be archived in the Company along with the directors’ sign-in book and powers of attorney presented by proxies according to law.

Article XX Organization, authority of office, rules and procedures of meetings and other matters to be complied with of the Company’s Audit Committee shall be in conformity with the requirements of the competent authority.

Article XX-1 This Corporation may establish other functional committees under the board of directors. The number, terms of office, and powers of committee members shall be specified in the organizational bylaws of each functional committee and be executed at the Board’s discretion.

Article XX-2 Remuneration to directors shall be duly determined by the Board of Directors with reference to the level of their participation in the business operation and values of their contribution as well as the level prevalent in fellow firms at home and abroad.

Article XX-3 The Company may purchase liability insurance for directors for the term of their office to insure them for potential risk in exercise of their duties.

Chapter Five Managers and staff members

Article XXI The Company may, as resolved in the Board of Directors, have a certain number of manages all of whom shall be duly appointed, discharged and paid in accordance with Article 29 of the Company Law.

Chapter Six Accounting

Article XXII Upon closing of each fiscal year, the Board of Directors shall prepare the following documents and submit such documents to the shareholders' meeting for adoption. In case of other requirements set forth in the Securities and Exchange Law or other laws and ordinances concerned, such Securities and Exchange Law and other laws and ordinances concerned shall govern. 1. Business report; 2.

Financial Statements; and 3. Proposals of profit appropriation or loss coverage.

Article XXIII The Company shall allocate the following compensation from the profit of each fiscal year (The "profit" means "profit before income tax and employees' and directors' compensation"), however, the Company shall have reserved a sufficient amount from such profit to offset its accumulated losses (including unappropriated earnings adjustment if any):

Employees' compensation : no less than 1% (of which, the portion allocated to non-executive employees shall not be less than 0.4%).
Directors' compensation: no more than 1.5%.

The employees' compensation under the preceding paragraph will be distributed by shares or cash. The employees of parents or subsidiaries of the Company meeting certain specific requirements may also be entitled to such compensation. The Board of Directors is authorized with full powers to determine the terms and methods of appropriation and the Directors' compensation may only be distributed by cash.

The Company shall, upon a resolution of the Board of Directors, distribute employees' and director's compensation in the preceding two paragraphs, and report to the shareholders' meeting for such distribution. While the Company distributes surplus earnings at the close of each quarter in accordance with the Article 24 paragraph 5, the Company shall estimate and reserve the employees' compensation and directors' compensation according to the preceding paragraph. If the Company has accumulated losses, the Company shall estimate and reserve the accumulated losses to be made up first before estimating and reserving the employees' compensation and directors' compensation. Qualification requirement of employees in the preceding second paragraph shall comply with the provisions otherwise prescribed by the competent authority in charge of securities affairs.

Article XXIV If there is net profit after tax upon the final settlement of account of each fiscal year, the Company shall first to offset any previous accumulated losses (including unappropriated earnings adjustment if any) and set aside a legal reserve at 10% of the net profits, unless the accumulated legal reserve is equal to the total capital of the Company; then set aside special reserve in accordance with relevant laws or regulations or as requested by the authorities in charge. The remaining net profit, plus the beginning unappropriated earnings (including adjustment of unappropriated earnings if any), shall be distributed into dividends to shareholders according to the distribution plan proposed by the Board of Directors and submitted to the shareholders' meeting for approval.

Where the Company distributes preceding surplus earning, legal reserve and capital reserve in the form of cash, such distribution is authorized to be made after a resolution has been adopted by a majority vote at a meeting of the board of directors attended by two-thirds of the total number of directors; and in addition thereto a report of such distribution shall be submitted to the shareholders' meeting; if such distribution is in the form of new shares to be issued, it shall be approved by shareholders meetings according to the regulations.

In consideration of business development plan, investing environment, demand for funds, global competitiveness and the shareholders' interest, the Dividend Policy of the Company is the distribution to shareholders with the appropriation of the amount which shall be no less than 70% of the balance amount after income tax, contribution of legal reserve and contribution or reversal of special earnings reserve as required by laws, under the circumstance that there is no cumulated loss in prior years. The distribution may be executed in cash dividend and/or share dividend, and the cash dividend shall be no less than 90% of the total distributed dividends.

The dividend distribution ratio in the preceding paragraph could be adjusted taking into consideration finance, business and operations, etc..

In case there are no earnings for distribution in a certain year, or the earnings of a certain year are significantly less than the earnings actually distributed by the Company in the previous year, or

considering the financial, business or operational factors of the Company, the Company may allocate a portion or all of its reserves for distribution in accordance with relevant laws or regulations or the orders of the authorities in charge.

The Company may distribute the surplus earnings or off-set losses at the close of each quarter in accordance with the Company Act. While distributing surplus earning, the Company shall estimate and reserve the taxes and duties to be paid, the losses to be covered, the legal reserve to be set aside, and the special surplus reserve to be raised or revolved. Where such legal reserve amounts reach to the total paid-in capital, this provision shall not apply. If the Company distribute surplus earning in the form of cash, it shall be approved by a meeting of the board of directors; if such surplus earning is distributed in the form of new shares to be issued, it shall be approved by shareholders meetings according to the regulations.

Article XXIV-1 Qualification requirements of employees entitled to receive treasury shares, share subscription warrant, new shares and restricted stock issued by the Company may include the employees of parents or subsidiaries of the Company meeting certain specific requirements.

Chapter Seven Bylaws

Article XXV The Company’s organizational regulations and operational rules shall be separately enacted by the Board of Directors.

Article XXVI (Delete)

Article XXVII Any matters insufficiently provided for in the Articles of Incorporation shall be subject to the Company Law and other applicable laws and ordinances.

Article XXVIII The Articles of Incorporation and amendment hereof, if any, shall come into enforcement after being resolved in the shareholders’ meeting, submitted to and approved by the competent authority.

Article XXIX The Articles were duly stipulated on March 13, 1989.

The Articles were duly amended on March 20, 1990 as the 1st amendment.

The Articles were duly amended on May 11, 1991 as the 2nd amendment.

The Articles were duly amended on May 20, 1992 as the 3rd amendment.

The Articles were duly amended on June 27, 1992 as the 4th amendment.

The Articles were duly amended on June 21, 1993 as the 5th amendment.

The Articles were duly amended on December 18, 1993 as the 6th amendment.

The Articles were duly amended on May 30, 1995 as the 7th amendment.

The Articles were duly amended on April 2, 1996 as the 8th amendment.

The Articles were duly amended on May 6, 1997 as the 9th amendment.

The Articles were duly amended on May 19, 1998 as the 10th amendment.

The Articles were duly amended on June 21, 1999 as the 11th amendment.

The Articles were duly amended on May 31, 2000 as the 12th amendment.

The Articles were duly amended on April 19, 2001 as the 13th amendment.

The Articles were duly amended on May 21, 2002 as the 14th amendment.

The Articles were duly amended on August 5, 2002 as the 15th amendment.

The Articles were duly amended on May 13, 2003 as the 16th amendment.

The Articles were duly amended on June 15, 2004 as the 17th amendment.

The Articles were duly amended on June 14, 2005 as the 18th amendment.

The Articles were duly amended on June 21, 2006 as the 19th amendment.

The Articles were duly amended on June 21, 2007 as the 20th amendment.

The Articles were duly amended on June 25, 2008 as the 21st amendment.

The Articles were duly amended on June 15, 2010 as the 22nd amendment.

The Articles were duly amended on June 19, 2012 as the 23rd amendment.

The Articles were duly amended on June 19, 2013 as the 24th amendment.

The Articles were duly amended on June 19, 2014 as the 25th amendment.

The Articles were duly amended on June 24, 2015 as the 26th amendment.

The Articles were duly amended on June 22, 2017 as the 27th amendment

The Articles were duly amended on June 22, 2018 as the 28th amendment

The Articles were duly amended on June 21, 2019, as the 29th amendment

The Articles were duly amended on August 26, 2021, as the 30th amendment.

The Articles were duly amended on May 20, 2022, as the 31st amendment.

The Articles were duly amended on May 17, 2023 as the 32nd amendment.

The Articles were duly amended on May 20, 2025 as the 33rd amendment.

Appendix 3

LITE-ON TECHNOLOGY CORPORATION

The individual and overall shareholding by directors and supervisors as entered into the Register (Roster) of Shareholders is as follows:

I. In accordance with Article 26 of the Securities and Exchange Act, the Company's directors shall hold at least a total of 55,602,618 shares. As of March 22, 2026, the entire directors of the Company held 144,484,418 shares. II. The Company has established an Audit Committee; the requirements for shareholding by supervisors are not applicable. III. Shares held by Independent Directors are not counted towards the shares held by all directors. IV. Shareholding facts by all Directors: The record (base) date is the date on which transfer is suspended, i.e., March 22, 2026.

Position	Name	Date when elected	Number of shares held when being elected	Number of shares held on the date when transfer is suspended
Chairman	Tom Soong	2025.05.20	17,072,873	18,093,459
Director	Raymond Soong	2025.05.20	79,302,560	79,302,560
Director	Ta-Sung Investment Co., Ltd. Representative: Anson Chiu	2025.05.20	47,088,399	47,088,399
Director	Ta-Sung Investment Co., Ltd. Representative: Harvey Chang	2025.05.20	47,088,399	47,088,399
Director	Ta-Sung Investment Co., Ltd. Representative: Sarina Lin	2025.05.20	47,088,399	47,088,399
Independent Director	Albert Hsueh	2025.05.20	0	0
Independent Director	Mike Yang	2025.05.20	0	0
Independent Director	MK Lu	2025.05.20	200,000	200,000
Independent Director	Jesse Ding	2025.05.20	0	0
The total of all directors (shares held by Independent Directors are not counted)			143,463,832	144,484,418

AI assistant

LTC — AGM Information 2026

51997_rns_2026-04-17_7619b639-47a8-44f4-b490-b5c9eb7ab00f.pdf

LITEON Technology Corporation

Annual General Meeting of Shareholders for 2026

Meeting Agenda

Meeting Procedure for the Annual General Meeting of Shareholders for 2026

LITE-ON TECHNOLOGY CORPORATION

Business Report

Dear Shareholders,

Improving Profitability as the Top Priority

Growth-driven Businesses Accounting for Over 60%

Optimization of Operating Model

New Products and Technology Development

Transparency and Integrity: A Model Enterprise

Environmental Commitments: 555 Carbon Reduction Action

Sustainable Talent, LITEON THE WAY

Social Engagement: Initiatives for Mutual Benefit

Year One: A New Chapter and Vision

Notice to Readers

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

LITE-ON TECHNOLOGY CORPORATION AND SUBSIDIARIES

INDEPENDENT AUDITORS' REPORT

Opinion

Basis for Opinion

Key Audit Matters

Occurrence of Revenue from Specific Products

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

Auditors' Responsibilities for the Audit of the Parent Company Only Financial Statements

Notice to Readers

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

LITE-ON TECHNOLOGY CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

AUDIT COMMITTEE REPORT

LITE-ON TECHNOLOGY CORPORATION

LITE-ON TECHNOLOGY CORPORATION

Explanation of the Proposed issuance of new common shares for cash to sponsor the issuance of Overseas Depositary Receipts or Private Placement of Common Shares

1. Issuance of new common shares for cash to sponsor the issuance of Overseas Depositary Receipts

2. Private Placement of Common Shares

LITEON Technology Corporation Rules and Procedures of Shareholders' Meeting

LITE-ON TECHNOLOGY CORPORATION

Chapter One General Provisions

Chapter Three Shareholders’ meeting

Chapter Four Directors and Board of Directors

Chapter Seven Bylaws

LITE-ON TECHNOLOGY CORPORATION

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