LUNG MING - AGM Information 2025 | FinancialReports.eu

Stock Code:3018

LUNG MING GREEN ENERGY TECHNOLOGY ENGINEERING CO., LTD.

Lung Ming Green Energy Technology Engineering Co., Ltd.

(Originally named: Tung Kai Technology Engineering Co., Ltd.)

Convened by four shareholders, including CHIEN-LUNG HSU

1st Extraordinary Shareholders' Meeting in 2025

Parliamentary Procedure Handbook

Convention method: physical shareholders’ meeting Convention date: 9:00 am, June 16, 2025 (Monday) Convention venue: 3F, No. 8, Zhifu Rd, Zhongshan District, Taipei City (Dazhi Denwell)

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One. Meeting Procedures 2
Two. Shareholders’ Meeting Agenda 3
Three. Ratifications 4
Four. Discussion 5
Five. Election 12
Six. Other Matters 14
Seven. Extempore Motions 14
Attachment
Attachment 1. Minutes of 2023 Regular Shareholders’ Meeting and
Attachments 15
Attachment 2. Shareholdings of Directors Dismissed 77
Appendix
Appendix 1. Articles of Incorporation 78
Appendix 2. Rules of Procedure for Shareholders’ Meetings 87
Appendix 3. Rules Governing the Election of Directors 90
Appendix 4. Shareholdings of All Directors 92
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One. Meeting Procedures

Lung Ming Green Energy Technology Engineering Co., Ltd. (Originally named: Tung Kai Technology Engineering Co., Ltd.)

Convened by four shareholders, including CHIEN-LUNG HSU Meeting Procedures of the 1st Extraordinary Shareholders' Meeting in 2025

(I) Call Meeting to Order
(II) Address of Chairman
(III) Ratifications
(IV) Discussions
(V) Election
(VI) Other matters
(VII) Extempore Motion
(VIII) Adjournment

Two. Shareholders’ Meeting Agenda

Lung Ming Green Energy Technology Engineering Co., Ltd. (originally Tung Kai Technology Engineering Co., Ltd.) Convened by four shareholders, including CHIEN-LUNG HSU Agenda for the 1st Extraordinary Shareholders' Meeting in 2025

I. Convention method: physical shareholders’ meeting
II. Meeting time: 9:00 am, June 16, 2025 (Monday)
III. Convention venue: 3F, No. 8, Zhifu Rd, Zhongshan District, Taipei City (Dazhi Denwell)
IV. Shareholders’ Meeting Agenda
(I) Call Meeting to Order
(II) Address of Chairman
(III) Ratifications
- (1) Retroactive approval of 2022 business report and financial report.
- (2) Retroactive approval of 2022 deficit compensation.
(IV) Discussions
- (1) Retroactive approval of Discussion Proposal 1 of the 2023 Regular Shareholders’ Meeting.
- (2) Retroactive approval of Discussion Proposal 2 of the 2023 Regular Shareholders’ Meeting.
- (3) Retroactive approval of Discussion Proposal 3 of the 2023 Regular Shareholders’ Meeting.
- (4) Retroactive approval of Discussion Proposal 4 of the 2023 Regular Shareholders’ Meeting.
- (5) Retroactive approval of Discussion Proposal 7 of the 2023 Regular Shareholders’ Meeting.
- (6) Retroactive approval of Discussion Proposal 8 of the 2023 Regular Shareholders’ Meeting.
- (7) Retroactive approval of Discussion Proposal 9 of the 2023 Regular Shareholders’ Meeting.
(V) Election: Full re-election of directors (including independent directors).
(VI) Other matters:
- (1) Release of non-compete clause for newly elected directors.
- (2) It is proposed that the newly elected Directors give retroactive approval to all resolutions adopted at Board meetings held since May 16, 2023.
(VII) Extempore Motion
(VIII) Adjournment

Three. Ratification Item

Proposal 1 (Proposed by four shareholders, including CHIEN-LUNG HSU)

Summary: Please give retroactive approval to the 2022 business report and financial statements.

Description:

I. the Company’s 2022 business report and parent-only and consolidated financial statements audited by CPAs, have been approved by the board of directors, and submitted to and audited by the Audit Committee. The statements were presented as Ratification Proposal 1 at the 2023 General Meeting of Shareholders and were duly ratified by the shareholders (for the proposal content and meeting resolution, please refer to page 18, Attachment 1 of the Handbook).
II. For the Company’s 2022 business report and financial statements, please refer to pages 38-40, Attachment 1 of Attachment 1, and pages 44-61, Attachment 4 of Attachment 1 of the Handbook.
III. Given a shareholder dispute over the validity of Ratification Proposal 1 "2022 Business Report and Financial Statements" at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to ratify the Company’s 2022 Business Report and Financial Statements.
IV. Please ratify.

Resolution:

Proposal 2 (Proposed by four shareholders, including CHIEN-LUNG HSU) Summary: Please give retroactive approval to the 2022 deficit compensation proposal.

Description:

I. The 2022 statement of deficit compensation was approved by the Board of Directors. The statement was presented as Ratification Proposal 2 at the 2023 General Meeting of Shareholders and was duly ratified by the shareholders (for the proposal content and meeting resolution, please refer to page 18, Attachment 1 of the meeting handbook).
II. Please refer to Attachment 5, enclosed as Attachment 1 on page 62 of the Handbook, for the 2022 statement of deficit compensation.
III. Given a shareholder dispute over the validity of Ratification Proposal 2 "2022 deficit compensation" at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to ratify the table for 2022 deficit compensation.
IV. Please ratify.

Resolution:

Four. Discussions

Proposal 1 (Proposed by four shareholders, including CHIEN-LUNG HSU)

Summary: Retroactive approval of Discussion Proposal 1 of the 2023 Regular Shareholders’ Meeting, please discuss.

Description:

I. Shareholder account number 27408, Mr. Lin, Chan-Hai; 27409, Ms. Lin, Yu-Hua; and shareholder account number 49449, Mr. Huang, Yi-Sheng; 51042, Mr. Wu, Cheng-Hsien; 51157, Ms. Wu, Chia-Chia; 23394, Mr. Chan, Li-Cheng; 53911, Ms. Lin, Huei-Rong proposed to “dismiss Yangming Spring Investment Ltd. and its representative, Yang, Chun-Yi (or replace the representative) from the directorship.” The proposal was presented as Discussion Proposal 1 at the Company’s 2023 Regular Shareholders’ Meeting and was resolved by shareholders (for the proposal content and meeting resolution, please refer to pages 18-20, Attachment 1 of the Handbook).
II. Description of the joint proposal of shareholder account number 27408, Mr. Lin, Chan-Hai and 27409, Ms. Lin, Yu-Hua: According to the ruling by the FSC, the Company failed to announce and report the financial report for the third quarter of 2022 pursuant to the Securities and Exchange Act. The representative of the corporate director, Yangming Spring was a director at the time of the action, and did not attend the board meeting in person nor appoint another director to attend the board meeting. As a result, the Company failed to submit the financial report for the third quarter of 2022 to the board of directors for announcing and reporting, resulting in the suspension of stock trading and seriously damaging shareholders' rights and interests. The corporate director, Yangming Spring, replaced its representatives for several times but refused to attend the board meetings to approve the financial reports. It is obvious that the corporate director, Yangming Spring, and its representatives are not suitable for the directorship.
III. Description of the joint proposal of shareholder account number 49449, Mr. Huang, Yi-Sheng; 51042, Mr. Wu, Cheng-Hsien; 51157, Ms. Wu, Chia-Chia; 23394, Mr. Chan, Li-Cheng; 53911, Ms. Lin, Huei-Rong: according to the ruling by the FSC, the representative of corporate director, Yangming Spring, did not attend the board meeting in person on November 14, 2022, nor appoint another director as a proxy to attend the board meeting. As a result, the Company failed to submit the financial report for the third quarter of 2022 to the board of directors for announcing and reporting, resulting in the suspension of stock trading and seriously damaging shareholders' rights and interests. The corporate director, Yangming Spring, had replaced its representatives several times, which affected the stability of the board of directors. Furthermore, the

representatives refused to attend the board meeting to approve the financial report for three consecutive days. Obviously, the corporate director, Yangming Spring, and its representatives are not competent for the post of director.

IV. Following the submission of the proposal by the aforementioned shareholders, Yangming Spring Investment Ltd. (hereinafter referred to as “Yangming Spring”) changed its representative of juristic person director from Yang Jun-Yi to Hsu, Wei-Liang on May 11, 2023 (for details on their shareholdings at the time, please refer to page 77, Attachment 2 of the Handbook). On May 16, 2023, Yangming Spring reappointed Chen, Hsuan-Fei as its representative, pursuant to a civil ruling issued by Taiwan High Court (2023 Kang Keng Yi Tzu No. 15). For details on the number of shares held by Yangming Spring and its representatives, Director Yang Jun-Yi, Hsu, Wei-Liang, and Chen, Hsuan-Fei, please refer to page 77, Attachment 2 of the Handbook.
V. Given a shareholder dispute over the validity of Discussion Proposal 1 at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to dismiss Yangming Spring’s representatives of juristic person director from their directorships: Yang Jun-Yi, as well as Hsu, Wei-Liang and Chen, Hsuan-Fei, who were appointed subsequently.
VI. Please resolve.

Resolution:

Proposal 2 (Proposed by four shareholders, including CHIEN-LUNG HSU)

Summary: Retroactive approval of Discussion Proposal 2 of the 2023 Regular Shareholders’ Meeting, please discuss.

Description:

I. Shareholder account number 27410 Ms. Lin, Chin-Peng; 27411, Mr. Wu, Tai-Ping; and shareholder account number 48168, Mr. Kuo, Kuan-Huei; 51355, Mr. Yang, Huei-Chin; 48760, Ms. Chang, Yue-Yun proposed to “dismiss Yangming Spring Investment Ltd. and its representative, Lin-Lai, Mei-Chih (or replace the representative) from the directorship.” The proposal was presented as Discussion Proposal 2 at the Company’s 2023 Regular Shareholders’ Meeting and was resolved by shareholders (for the proposal content and meeting resolution, please refer to pages 20-22, Attachment 1 of the Handbook).
II. Description of the joint proposal of shareholder account number 27410 Ms. Lin, Chin-Peng; 27411, Mr. Wu, Tai-Ping: according to the ruling by the FSC, the Company failed to announce and report the financial report for the third quarter of 2022 pursuant to the Securities and Exchange Act. The representative of the corporate director, Yangming Spring was a director at the time of the action, and did not attend the board meeting in

person nor appoint another director to attend the board meeting. As a result, the Company failed to submit the financial report for the third quarter of 2022 to the board of directors for announcing and reporting, resulting in the suspension of stock trading and seriously damaging shareholders' rights and interests. The corporate director, Yangming Spring, replaced its representatives for several times but refused to attend the board meetings to approve the financial reports. It is obvious that the corporate director, Yangming Spring, and its representatives are not suitable for the directorship.

III. Description of the joint proposal of shareholder account number 48168, Mr. Kuo, Kuan-Huei; 51355, Mr. Yang, Huei-Chin; 48760, Ms. Chang, Yue-Yun: the representative of the corporate director, Yangming Spring, deliberately failed to attend the board meeting, causing it was impossible to report the financial report for the third quarter of 2022, and thus resulting in stock trading suspended. It is obviously incompetent to the directorship. The by-election of independent directors stipulated by the Company Act was not approved without justifiable reasons, and it is not incompetent that the director continued to be absent from board meetings.
IV. On May 16, 2023, following the submission of the proposal by the aforementioned shareholders, Yangming Spring reappointed Chen, NaiJung as its representative, pursuant to a civil ruling issued by Taiwan High Court (2023 Kang Keng Yi Tzu No. 15). For details on the number of shares held by Yangming Spring and its representatives of juristic person director, Lin-Lai, Mei-Chih and Chen, Nai-Jung, please refer to page 77, Attachment 2 of the Handbook.
V. Given a shareholder dispute over the validity of Discussion Proposal 2 at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to dismiss Yangming Spring’s representatives of juristic person director from their directorships: Lin-Lai, Mei-Chih and Chen, Nai-Jung, who was appointed subsequently.
VI. Please resolve.

Resolution:

Proposal 3 (Proposed by four shareholders, including CHIEN-LUNG HSU)

Summary: Retroactive approval of Discussion Proposal 3 of the 2023 Regular Shareholders’ Meeting, please discuss.

Description:

I. Shareholder account number 27414, Mr. Lin, Cheng-Hsien; 27415, Ms. Chen, Mei-Lin, shareholder account number 38784, Mr. Chen, ChungHung; 40397, Mr. Chen, Jie; and shareholder account number 48284, Ms. Huang, Su-Rong; 49355, Ms. Wang, Jing-Ru; 48342, Ms. Tsai, Chia-Wen; 48235; Mr. Wei-Nien-Chun proposed to “dismiss Yangming Spring

Investment Ltd. and its representative, Liu, Chao-Sheng (or replace the representative) from the directorship”. The proposal was presented as Discussion Proposal 3 at the Company’s 2023 Regular Shareholders’ Meeting and was resolved by shareholders (for the proposal content and meeting resolution, please refer to pages 22-23, Attachment 1 of the meeting handbook).

II. Description of the joint proposal of shareholder account number 27414, Mr. Lin, Cheng-Hsien; 27415, Ms. Chen, Mei-Lin: according to the ruling by the FSC, the Company failed to announce and report the financial report for the third quarter of 2022 pursuant to the Securities and Exchange Act. The representative of the corporate director, Yangming Spring was a director at the time of the action, and did not attend the board meeting in person nor appoint another director to attend the board meeting. As a result, the Company failed to submit the financial report for the third quarter of 2022 to the board of directors for announcing and reporting, resulting in the suspension of stock trading and seriously damaging shareholders' rights and interests. The corporate director, Yangming Spring, replaced its representatives for several times but refused to attend the board meetings to approve the financial reports. It is obvious that the corporate director, Yangming Spring, and its representatives are not suitable for the directorship.
III. Description of the joint proposal of shareholder account number 38784, Mr. Chen, Chung-Hung; 40397, Mr. Chen, Jie: since November 17, 2022, the Company’s shares have been suspended from trading because three representatives of the corporate director, Yangming Spring Investment Co., Ltd., did not attend the board meetings. I’ve learnt recently that the representative of the corporate director, Yangming Spring, Liu, ChaoSheng, intervened in the financial report judgement of the former accounting firm, and claimed there would be “no financial report if Chairman Hsu stays.” The financial reports that are relevant to all shareholders’ interest, are used to seek personal benefit; this fact clearly shows that the corporate director, Yangming Spring, and its representatives are not suitable for the directorship.
IV. Description of the joint proposal of shareholder account number 48284, Ms. Huang, Su-Rong; 49355, Ms. Wang, Jing-Ru; 48342, Ms. Tsai, ChiaWen; 48235; Mr. Wei-Nien-Chun: the Company failed to announce and report the financial report for the third quarter of 2022, The representative of corporate director, Yangming Spring was a director at the time of the action, and did not attend the board meeting in person nor appoint another director to attend the board meeting, resulting in the suspension of stock trading and affected shareholders' rights and interests; it is obviously incompetent to the directorship.
V. On May 16, 2023, following the submission of the proposal by the

aforementioned shareholders, Yangming Spring reappointed Pan, ChiHsiu as its representative, pursuant to a civil ruling issued by Taiwan High Court (2023 Kang Keng Yi Tzu No. 15). For details on the number of shares held by Yangming Spring and its representative juristic person director, Liu, Chao-Sheng, and Pan, Chi-Hsiu, please refer to Attachment 2, page 77 of the Handbook.

VI. Given a shareholder dispute over the validity of Discussion Proposal 3 at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to dismiss Yangming Spring’s representatives of juristic person director from their directorships: Liu, Chao-Sheng and Pan, Chi-Hsiu, who was appointed subsequently.
VII. Please resolve.

Resolution:

Proposal 4 (Proposed by four shareholders, including CHIEN-LUNG HSU) Summary: Retroactive approval of Discussion Proposal 4 of the 2023 Regular Shareholders’ Meeting, please discuss.

Description:

I. Shareholder account number 27412, Ms. Lin, Ching-Nu; 27413, Mr. Chen, Tian-Huo; shareholder account number 42393, Kai-Yi Industrial Co., Ltd.; 49942, Ms. Wang, Mei-Na; shareholder account number 13072, Mr. Liang, Hsin-Sheng proposed to “dismiss Chen, Yi-Jie from the directorship.” The proposal was presented as Discussion Proposal 4 at the Company’s 2023 Regular Shareholders’ Meeting and was resolved by shareholders (for the proposal content and meeting resolution, please refer to pages 23-24, Attachment 1 of the Handbook).
II. Description of the joint proposal of shareholder account number 27412, Ms. Lin, Ching-Nu; 27413, Mr. Chen, Tian-Huo: the Company failed to submit the financial report for the third quarter of 2022 audited by the CPAs to the board of directors, nor announced and reported such pursuant to the Securities and Exchange Act. Chen, Yi-Jie was a director at the time of the action, and did not attend the board meeting in person nor appoint another director to attend the board meeting. As a result, the Company failed to submit the financial report for the third quarter of 2022 to the board of directors for announcing and reporting, suspending stock trading and seriously damaging shareholders' rights and interests. The ruling of the FSC can prove it, and she is obviously incompetent to be a director. In addition, Director, Chen, Yi-Jie was involved in the Wingo fraud case of the Company, so she is obviously incompetent as a director.
III. Description of the joint proposal of shareholder account number 42393, Kai-Yi Industrial Co., Ltd.; 49942, Ms. Wang, Mei-Na: she failed to attend the board meeting in person on November 14, 2022, nor appointed

another director as a proxy to attend the board meeting. As a result, the Company failed to submit the financial report for the third quarter of 2022 to the board of directors, and was unable to announce and report, which led to the suspension of stock trading and seriously damaged the rights and interests of all shareholders; she is obviously incompetent as a director. Director Chen, Yi-Jie graduated from Department of Law, but she violated the laws when she knows the laws, and deliberately violated the director's fiduciary duty, causing damage to shareholders' rights and interests, and she is obviously incompetent as a director.

IV. Description of the proposal of shareholder account number 13072, Mr. Liang, Hsin-Sheng: the Company’s director, Chen, Yi-Jie failed to attend the board meeting in person on November 14, 2022, nor appointed another director as a proxy to attend the board meeting. As a result, the Company failed to submit the financial report for the third quarter of 2022 to the board of directors, and was unable to announce and report, which led to the suspension of stock trading and seriously damaged the rights and interests of all shareholders; she is obviously incompetent as a director. Director Chen, Yi-Jie was an outstanding graduate from Department of Law, and worked as a lawyer in Lee and Li, Attorneys-at-Law; but she violated the laws when she knows the laws, and deliberately violated the director's fiduciary duty, causing damage to shareholders' rights and interests, and she cannot be more obviously incompetent as a director.
V. For details on the number of shares held by Chen, Yi-Chieh, please refer to page 77, Attachment 2 of the Handbook.
VI. Given a shareholder dispute over the validity of Discussion Proposal 4 at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to dismiss Chen, Yi-Chieh from her directorship.
VII. Please resolve.

Resolution:

Proposal 5 (Proposed by four shareholders, including CHIEN-LUNG HSU) Summary: Retroactive approval of Discussion Proposal 7 of the 2023 Regular Shareholders’ Meeting, please discuss.

Description:

I. The 2023 proposal for capital reduction against losses was approved by the Board of Directors. It was subsequently presented as Discussion Proposal 7 at the 2023 Regular Shareholders’ Meeting and approved. (for the proposal content and meeting resolution, please refer to pages 27-29, Attachment 1 of the Handbook).
II. Given a shareholder dispute over the validity of Discussion Proposal 7 "2023 capital reduction against losses" at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give

retroactive approval to said Proposal and resolve to approve the Company’s 2023 capital reduction against losses (for the proposal content, please refer to page 27, Attachment 1 of the Handbook).

III. Please resolve.

Resolution:

Proposal 6 (Proposed by four shareholders, including CHIEN-LUNG HSU) Summary: Retroactive approval of Discussion Proposal 8 of the 2023 Regular Shareholders’ Meeting, please discuss.

Description:

I. The Board approved the 2023 proposal for a private placement of common shares by Directors. It was subsequently presented as Discussion Proposal 8 at the 2023 Regular Shareholders’ Meeting and approved. (for the proposal content and meeting resolution, please refer to pages 29-32, Attachment 1).
II. Given a shareholder dispute over the validity of Discussion Proposal 8 "2023 private placement of common shares" at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to approve the Company’s 2023 private placement of common shares (for the proposal content, please refer to pages 29-31, Attachment 1 of the Handbook; for appendices related to the proposal, please refer to pages 63-73, Attachment 6 of Attachment 1 of the Handbook).
III. Please resolve.

Resolution:

Proposal 7 (Proposed by four shareholders, including CHIEN-LUNG HSU) Summary: Retroactive approval of Discussion Proposal 9 of the 2023 Regular Shareholders’ Meeting, please discuss.

Description:

I. The proposal to issue restricted stock awards was approved by the Board of Directors. It was subsequently presented as Discussion Proposal 9 at the 2023 Regular Shareholders’ Meeting and approved. (for the proposal content and meeting resolution, please refer to pages 32-34, Attachment 1).
II. Given a shareholder dispute over the validity of Discussion Proposal 9 "proposal to issue restricted stock awards." at the 2023 Regular Shareholders’ Meeting, it is proposed, as a prudent measure, that shareholders give retroactive approval to said Proposal and resolve to approve the proposal to issue restricted stock awards (for the proposal content, please refer to pages 3233, Attachment 1 of the Handbook; for appendices related to the proposal, please refer to pages 74-76, Attachment 7 of Attachment 1 of the Handbook).
III. Please resolve.

Resolution:

Five. Election matters

Proposal 1 (Proposed by four shareholders, including CHIEN-LUNG HSU)

Summary: Full re-election of directors (including independent directors). Description:

I. The term of office of the Company's 11th Board of Directors expired on May 31, 2025. Overall election for the Board of Directors is proposed at the 2025 1st Extraordinary Shareholders' Meeting.
II. In accordance with the Company’s Articles of Incorporation, it is proposed to elect 9 directors at the Extraordinary Shareholders' Meeting, including 4 independent directors. A candidate nomination system will be adopted for the election of directors and independent directors, with shareholders electing from the list of nominees.

III. The list of candidates for directors and independent directors of the Company was approved by the party with the right to convene on May 20, 2025, with related information provided as follows:

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Shareholdings
Director Type Name Education Experience Current positions
(Unit: Shares)
Director Ph.D. in Business
1. Chairman of Trade- 1. Chairman of Lung Ming
Representative of Administration,
Van Information Green Energy Technology
Hua Yang Venture Department of
Services Co. Engineering Co., Ltd.
Capital Co., Ltd.: Enterprise 11,600,000
2. Director and CSO of 2. Professor of International
CHIEN-LUNG Management,
Gudeng Precision Business Management,
HSU National Taipei
Industrial Co., LTD China Culture University
University.
EMBA, Graduate 1. Director of Lung Ming
School of Green Energy Technology
Representative of
International Engineering Co., Ltd.
Hua Yang Venture Chairman of Fengrui
Affairs and 2. Chairman of Heli 11,600,000
Capital Co., Ltd.: Construction Co.
Management, Construction Co. , Ltd
Chi-Hsiu Pan
National Chi Nan 3. Chairman of Fuxin
University Construction Co., Ltd.
1. Director of Lung Ming
Green Energy Technology
Department of Engineering Co., Ltd.
Representative of
Electronic Chairman of Datavan 2. Vice chairman of Taiwan
Hua Yang Venture
Engineering, International UAS Development 11,600,000
Capital Co., Ltd.:
Xinpu Institute of Corporation Association
Chou, Chi-Ping
Technology 3. Chairman of Shanghai
Sanjia Metal Materials
Limited by Share Co.
Special Assistant to
EMBA, the Chairman and
Representative of Department of Assistant Vice
Chairman of MIZGA
Hua Yang Venture Business President of
Integrated Marketing 11,600,000
Capital Co., Ltd.: Administration, Operation
Consultant Co., Ltd.
Lin, Min-Hsuan Tamkang Management
University Department, Green
President CO., LTD.
Master of Law, 1. Director, Mirror TV 1. Vice Chairman of Lung
Graduate Institute Inc. Ming Green Energy
Kuo, Hui-Lan of National 2. Arbitrator, Chinese Technology Engineering 2,699,016
Development at Arbitration Co., Ltd.
National Taiwan Association 2. Attorney-at-law, Chia Ho
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	University 3. Legal Counsel, Taipei City Center for Prevention of Domestic Violence and Sexual Assault International Law Firm 3. Independent Director, J & V Energy Technology Co., Ltd.	University 3. Legal Counsel, Taipei City Center for Prevention of Domestic Violence and Sexual Assault International Law Firm 3. Independent Director, J & V Energy Technology Co., Ltd.	University 3. Legal Counsel, Taipei City Center for Prevention of Domestic Violence and Sexual Assault International Law Firm 3. Independent Director, J & V Energy Technology Co., Ltd.	University 3. Legal Counsel, Taipei City Center for Prevention of Domestic Violence and Sexual Assault International Law Firm 3. Independent Director, J & V Energy Technology Co., Ltd.	University 3. Legal Counsel, Taipei City Center for Prevention of Domestic Violence and Sexual Assault International Law Firm 3. Independent Director, J & V Energy Technology Co., Ltd.
Independent Director	Cheng, Yun-Da Master's Degree in Accounting, National Chengchi University 1. Chief of the Commercialization and Financial Evaluation Unit, R&D Achievement Commercialization Market, Executive Yuan Technology Advisory Group 2. Project Manager, Industry-Academia Cooperation Research Center, National Chengchi University 1. Independent Director of Lung Ming Green Energy Technology Engineering Co., Ltd. 2. Managing Partner of ATAX. 3. Professional technicians of part-time Assistant Professor Level, National Taipei University of Business 0
	Shi, Yun-Ting Master of Laws, Soochow University 1. Lawyer at Xie Wentian Law Firm 2. Lawyer at Jiahe International Law Firm 1. Independent Director of Lung Ming Green Energy Technology Engineering Co., Ltd. 2. Lawyer at Shih Yun-Ting Law Firm. 0
	Kao-Liang Wang Doctor of Engineering, University of Wales, UK 1. Associate Professor, Department of Marketing Management, Takming University of Science and Technology 2. Associate Professor, Department of Vehicle Engineering, Chung Cheng Institute of Technology,NDU Associate Professor, Department of Marketing Management, Takming University of Science and Technology 0
	Liao, Yi-Chuan	Ph.D. in Business Administration, Department of Enterprise Management, National Taipei University.	1. Assistant Professor, Department of Management (Marketing Team), College of Business, Macau University of Science and Technology 2. Associate Professor, Department of Business Administration, College of Management, ShandongUniversity	Associate Professor, Department of Business Administration, National Dong Hwa University	49,000

IV. The new Directors will take office on the date of the election, and the 3-year term of office will start from June 16, 2025 to June 15, 2028.

V. Hereby apply for election.

Election results:

Six. Other matters

Proposal 1 (Proposed by four shareholders, including CHIEN-LUNG HSU)

Summary: Discussion proposal of the cancellation of the no-compete agreement for newly elected directors and institutional representatives.

Description:

I. According to Article 209 of the Company Act, Directors who have acted within the Company’s business scope for themselves or others should explain their behavior during the shareholders’ meeting to obtain permission.
II. In order to leverage the expertise and relevant experience of the Company's directors, the Company proposes to cancel the non-compete restrictions on newly elected directors after the re-election under the criteria that the interests of the Company will not be hurt. The details of the new directors to engage in activities within the Company's business scope, either personally or on behalf of others, will be further explained and disclosed in the shareholders’ meeting materials.
III. Please resolve.

Resolution:

Proposal 2 (Proposed by four shareholders, including CHIEN-LUNG HSU)

Summary: It is proposed that the newly elected Directors give retroactive approval to all resolutions adopted at Board meetings held since May 16, 2023. Please discuss.

Description:

I. There is an ongoing dispute regarding the validity of the directorships of the 11th Board of Directors from May 16, 2023, due to a ruling from the Supreme Court remanding the decision of the Intellectual Property and Commercial Court,To avoid any impact on the Company and shareholders' rights and interests, it is proposed that the newly elected Directors give retroactive approval to all resolutions adopted at Board meetings held since May 16, 2023.
II. Please resolve.

Resolution:

Seven. Extempore Motion

Eight. Adjournment

Attachment 1. Minutes of 2023 Regular Shareholders’ Meeting and Attachments

附件一、營業報告書

附件二、一一一年審計委員會查核報告書

附件三、營運改善計畫

附件四、一一一年度會計師查核報告及財務報表

會計師查核報告

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司) 公鑒：

查核意見

隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司) 民國111 年12 月31 日之個體資產負債表，暨民國111 年1 月1 日至12 月31 日之個體綜合損益表、個體權益變動表及個體現金流量表，以及個體財務報表附註(包括重大會計政策彙總)，業經本會計師查核竣事。

依本會計師之意見，基於本會計師之查核結果及其他會計師之查核報告，上開個體財務報表在所有重大方面係依照證券發行人財務報告編製準則編製，足以允當表達隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 民國111 年12 月31 日之個體財務狀況，暨民國111 年1 月1 日至12 月31 日之個體財務績效及個體現金流量。

查核意見之基礎

本會計師係依照會計師查核簽證財務報表規則及審計準則執行查核工作。本會計師於該等準則下之責任將於會計師查核個體財務報表之責任段進一步說明。本會計師所隸屬事務所受獨立性規範之人員已依會計師職業道德規範，與隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)保持超然獨立，並履行該規範之其他責任。本會計師相信已取得足夠及適切之查核證據，以作為表示查核意見之基礎。繼續經營有關之重大不確定性

如個體財務報告附註十二、(二)所述，隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)民國111 年1 月1 日至12 月31 日淨損失為213,585 仟元，且民國111 年 12 月31 日累積虧損718,565 仟元，已達實收資本額之半數，另流動負債大於流動資產為 208,651 仟元，營運資金明顯不足。該等情形顯示隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)繼續經營能力存在重大不確定性。本會計師未因此修正查核意見。

關鍵查核事項

關鍵查核事項係指依本會計師之專業判斷，對隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)民國111年度個體財務報表之查核最為重要之事項。該等事項已於查核個體財務報表整體及形成查核意見之過程中予以因應，本會計師並不對該等事項單獨表示意見。

茲對關鍵查核事項敘明如下：

一、應收款項備抵損失之評估

事項說明

有關應收款項減損評估之會計政策，請詳個體財務報表附註四、(五)；重要會計估計及假設，請詳附註五說明；應收款項會計項目說明，請詳個體財務報表附註六、 (三)。

應收款項備抵損失之評估係管理階層對於已存在於資產負債表日之應收款項可能發生之違約所做之最佳估計，此估計涉及管理階層對於過去事項、現時狀況及未來總體經濟情況等多項評估及預測，其衡量結果將直接影響相關金額之認列，因此本會計師對公司之應收款項備抵損失之估計列為查核最為重要之事項。

因應之查核程序

本會計師對上開關鍵查核事項執行之查核程序包括(但不限於)：

1.瞭解及評估公司應收款項備抵損失之提列政策(包括前瞻性資訊之總體經濟指標之攸關性)，並評估政策之合理性。
2.針對應收款項參照過往年度逾期信用損失發生機率來評估，並依照公司政策提列備抵損失，本會計師對過往年度發生損失佔逾期應收款項之比率及前瞻性資訊進行了解及評估，以測試及評估應收款項群組分類之適當性。
3.抽樣檢查管理階層個案評估佐證文件及其提列金額之允當性。
4.核算備抵損失是否依公司政策提列。
二、工程收入之認列-完工程度之評估

事項說明

有關建造合約之會計政策請詳個體財務報表附註四、(十三)；建造合約會計政策採用之重要判斷、會計估計及假設之不確定性，請詳個體財務報表附註五；有關工程合約收入及相關之合約資產及合約負債請詳個體財務報表附註六、(十七)。隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)之工程收入及成本主要係承攬工程所產生，當建造合約之結果能可靠估計，認列係依完工百分比法於建造合約期間按完工程度計算而得，完工程度係參照每份合約截至財務報導期間結束日已發生之成本，佔該合約預估總成本之百分比計算，前述預估總成本之估計係由管理階層針對不同之工程性質並配合市場行情之波動，預估應投入之發包及料工費等各項工程成本評估而得。

因預估總成本影響完工程度與工程收入之認列，且工程總成本項目複雜，常涉及主觀判斷因而具高度不確定性，因此本會計師對工程收入認列所採用完工程度之評估列為查核最為重要之事項。

因應之查核程序

本會計師對上開關鍵查核事項執行之查核程序包括(但不限於)：

1.依對其營運及產業性質之瞭解，評估其對預估工程總成本所採用之內部作業程序之合理性，包括對相同性質之工程合約預估總成本估計基礎。
2.評估及測試管理階層針對完工程度認列工程收入之內部控制程序，包括核對當期追加減工程及重大計價工程之佐證文件。
3.抽核已發包部份之發包合約，另針對尚未發包之部份，評估其估計成本之基礎及合理性。
4.針對期末工程損益明細表執行相關證實程序，包括當期成本發生數抽核至適當憑證，以及重新計算依完工程度認列之工程收入，且已適當入帳。
三、環保業務涉及之未決訴訟案件
事項說明
有關負債準備之會計政策，請參閱個體財務報告附註四、(十二)；未決訴訟之說明請詳個體財務報告附註九。

銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)因違反廢棄物清理法，而於民國111 年12 月31 日已估列之負債準備為26,832 仟元，因受未決訴訟之影響，負債之估列涉及管理階層對法院最終判決之判斷，因此本會計師對相關訴訟案件之負債準備評估列為查核最為重要之事項。

因應之查核程序

本會計師對上開關鍵查核事項執行之查核程序包括(但不限於)：

1.瞭解相關訴訟案件之進度。
2.評估管理階層對相關訴訟案之負債準備提列及判斷之合理性。
3.發函予外部律師，取得相關訴訟之最新進度及對相關案件之判斷。

其他事項

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)民國110年度之個體財務報告係由其他會計師查核，並於民國111年3月31日出具無保留意見加繼續經營有關之重大不確定性、強調事項及其他事項段落之查核報告。

列入民國111年度個體財務報告之採用權益法之投資中，有關關聯企業双建光電股份有限公司民國111年度財務報告係由其他會計師查核，因此，本會計師對民國111年度個體財務報告所表示之意見中，有關該公司採用權益法之投資認列其損益之份額，係依據其他會計師之查核報告。民國111年12月31日對上述被投資公司認列之採用權益法之投資為15,140仟元，佔個體資產總額1.68%，民國111年1月1日至12月31日其採權益法認列之利益份額為262仟元，佔個體稅前淨損之0.11%。

管理階層與治理單位對個體財務報表之責任

管理階層之責任係依照證券發行人財務報告編製準則編製允當表達之個體財務報表，且維持與個體財務報表編製有關之必要內部控制，以確保個體財務報表未存有導因於舞弊或錯誤之重大不實表達。

於編製個體財務報表時，管理階層之責任亦包括評估隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 繼續經營之能力、相關事項之揭露，以及繼續經營會計基礎之採用，除非管理階層意圖清算隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 或停止營業，或除清算或停業外別無實際可行之其他方案。

隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 之治理單位(含審計委員會)負有監督財務報導流程之責任。

會計師查核個體財務報表之責任

本會計師查核個體財務報表之目的，係對個體財務報表整體是否存有導因於舞弊或錯誤之重大不實表達取得合理確信，並出具查核報告。合理確信係高度確信，惟依照審計準則執行之查核工作無法保證必能偵出個體財務報表存有之重大不實表達。不實表達可能導因於舞弊或錯誤。如不實表達之個別金額或彙總數可合理預期將影響個體財務報表使用者所作之經濟決策，則被認為具有重大性。

本會計師依照審計準則查核時，運用專業判斷並保持專業上之懷疑。本會計師亦執行下列工作：

1.辨認並評估個體財務報表導因於舞弊或錯誤之重大不實表達風險；對所評估之風險設計及執行適當之因應對策；並取得足夠及適切之查核證據以作為查核意見之基礎。因舞弊可能涉及共謀、偽造、故意遺漏、不實聲明或踰越內部控制，故未偵出導因於舞弊之重大不實表達之風險高於導因於錯誤者。
2.對與查核攸關之內部控制取得必要之瞭解，以設計當時情況下適當之查核程序，惟其目的非對隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 內部控制之有效性表示意見。
3.評估管理階層所採用會計政策之適當性，及其所作會計估計與相關揭露之合理性。

4.依據所取得之查核證據，對管理階層採用繼續經營會計基礎之適當性，以及使隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 繼續經營之能力可能產生重大疑慮之事件或情況是否存在重大不確定性，作出結論。本會計師若認為該等事件或情況存在重大不確定性，則須於查核報告中提醒個體財務報表使用者注意個體財務報表之相關揭露，或於該等揭露係屬不適當時修正查核意見。本會計師之結論係以截至查核報告日所取得之查核證據為基礎。惟未來事件或情況可能導致隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 不再具有繼續經營之能力。
5.評估個體財務報表(包括相關附註)之整體表達、結構及內容、以及個體財務報表是否允當表達相關交易及事件。
6.對於隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 內組成個體之財務資訊取得足夠且適切之查核證據，以對個體財務報表表示意見。本會計師負責個體查核案件之指導、監督及執行，並負責形成個體財務報表之查核意見。
本會計師與治理單位溝通之事項，包括所規劃之查核範圍及時間，以及重大查核發現
(包括於查核過程中所辨認之內部控制顯著缺失)。

本會計師亦向治理單位提供本會計師所隸屬事務所受獨立性規範之人員已遵循會計師職業道德規範中有關獨立性之聲明，並與治理單位溝通所有可能被認為會影響會計師獨立性之關係及其他事項(包括相關防護措施)。

本會計師從與治理單位溝通之事項中，決定對隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司 ) 民國111年度個體財務報表查核之關鍵查核事項。本會計師於查核報告中敘明該等事項，除非法令不允許公開揭露特定事項，或在極罕見情況下，本會計師決定不於查核報告中溝通特定事項，因可合理預期此溝通所產生之負面影響大於所增進之公眾利益。

冠恆联合會計師事務所

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主管機關核准文字號 (79)台財證(一)第00351 號函金管會證字第5793 號民國112年5月29日

流動資產 1100 現金及約當現金(附註四及六) 1110 透過損益按公允價值衡量之金融資產-流動 (附註四及六) 1136 按攤銷後成本衡量之金融資產-流動 (附註六及八) 1140 合約資產-流動(附註四及六) 1150 應收票據淨額(附註四及六) 1170 應收帳款淨額(附註四及六) 1180 應收帳款-關係人(附註七) 1200 其他應收款(附註六) 1210 其他應收款-關係人((附註七) 1220 本期所得稅資產(附註四及六) 1310 存貨(附註四及六) 1410 預付款項(附註六) 1478 工程存出保證金 11XX 流動資產合計非流動資產 1535 按攤銷後成本衡量之金融資產(附註六及八) 1550 採用權益法之投資(附註四及六) 1600 不動產、廠房及設備(附註四、六及八) 1755 使用權資產(附註四及六) 1780 無形資產(附註四及六) 1840 遞延所得稅資產(附註四及六) 1920 存出保證金(附註八) 1960 預付投資款(附註七) 15XX 非流動資產合計 1XXX 資產總計董事長：資產	金額％ 31,967 $ 4 1,364 - 108,514 12 89,756 10 - - 207,190 23 27,092 3 1,806 - 6,293 1 7 - - - 48,161 5 1,764 - 523,914 58 - - 55,324 6 135,150 15 15,340 2 1,152 - 64,621 7 19,527 2 84,033 10 375,147 42 899,061 $ 100 111年12月31日	金額％流動負債 108,519 $ 10 2100 短期借款(附註四、六及八) 2,115 - 2120 透過損益按公允價值衡量之金融負債-流動(附註六) 2130 合約負債-流動(附註六) 46,700 4 2150 應付票據 2170 應付帳款 178,891 16 2180 應付帳款-關係人(附註七) 1,479 - 2200 其他應付款 291,193 26 2220 其他應付款項-關係人(附註七) 3,062 - 2250 負債準備-流動(附註六) 4,124 - 2280 租賃負債(附註六) 9,304 - 2321 40 - 2322 一年或一營業週期內到期長期借款(附註六及八) 535 - 2399 其他流動負債 110,100 9 21XX 流動負債合計 1,764 - 非流動負債 757,826 65 2500 透過損益按公允價值衡量之金融負債-非流動(附註六) 2530 應付公司債(附註六及八) 87,608 8 2540 長期借款(附註六及八) 78,191 7 2550 負債準備-非流動(附註六) 152,052 13 2580 租賃負債(附註六) 25,057 2 2640 淨確定福利負債-非流動(附註六) 2,316 - 25XX 非流動負債合計 43,729 4 2XXX 負債總計 12,139 1 權益(附註六) 2,000 - 3110 普通股股本 403,092 35 3200 資本公積 3300 保留盈餘 3350 待彌補虧損 3400 其他權益 3XXX 權益總計 1,160,918 $ 100 負債及權益總計 (請參閱個體財務報告附註) 經理人：一年或一營業週期內到期或執行贖回權公司債(附註六及八) 負債及權益隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司) 個體資產負債表民國111年及110年12月31日 110年12月31日	金額％ 28,000 $ 3 7,070 1 79,572 9 17,863 2 166,066 18 18,172 2 24,669 3 12,247 1 26,931 3 7,535 1 341,292 38 - - 3,148 - 732,565 81 - - - - - - 21,615 2 8,546 1 4,790 1 34,951 4 767,516 85 781,471 87 69,473 8 (718,565) (80) (834) - 131,545 15 899,061 $ 100 會計主管： 111年12月31日	金額％ 30,000 $ 3 - - 83,154 7 50,100 4 212,131 18 41,118 4 32,541 3 - - 41,834 4 6,651 - - - 10,625 - 4,004 - 512,158 43 455 - 336,295 29 15,833 2 1,000 - 19,310 2 5,271 - 378,164 33 890,322 76 731,471 63 44,723 4 (505,260) (43) (338) - 270,596 24 1,160,918 $ 100 單位：新台幣千元 110年12月31日

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司) 個體綜合損益表

民國111年及110年1月1日至12月31日

單位：新台幣千元

金額 4000 營業收入淨額(附註四、六及七) 985,170 $ 5000 營業成本(附註四及六) (991,283) 5900 營業毛(損)利 (6,113) 6000 營業費用(附註四、六及七) 6200 管理費用 (94,457) 6450 預期信用減損損失 (433) 6000 營業費用合計 (94,890) 6900 營業淨(損) (101,003) 營業外收入及支出(附註四、六及七) 7010 其他收入 8,860 7020 其他利益及損失 (13,390) 7050 財務成本 (6,643) 7055 預期信用減損損失 - 7060 採用權益法認列之關聯企業損益之份額 (122,371) 7000 營業外收入及支出合計 (133,544) 7900 稅前淨(損) (234,547) 7950 所得稅利益(費用)(附註四及六) 20,962 8200 本期淨(損) (213,585) 其他綜合損益 8310 不重分類至損益之項目 8311 確定福利計畫之再衡量數 350 8336 採用權益法認列子公司之透過其他綜合損益按公允價值衡量權益工具未實現損失 - 8349 與不重分類項目相關之所得稅 (70) 8360 後續可能重分類至損益之項目 8361 (496) 8381 採用權益法認列關聯企業之國外營運機構財務報表換算之兌換差額 - 8300 本期其他綜合損益(淨額) (216) 8500 本期綜合損益總額 (213,801) $ 每股虧損(元) 9750 基本每股虧損 (2.73) $ 9850 稀釋每股虧損 (2.73) $ 111年度國外營運機構財務報表換算之兌換差額	％ 100 (101) (1) (10) - (10) (11) 1 (1) (1) - (12) (13) (24) 2 (22) - - - - - - (22)	金額 1,016,187 $ (984,193) 31,994 (110,002) (2,118) (112,120) (80,126) 11,748 (52,378) (6,829) (2,641) (94,627) (144,727) (224,853) (81,125) (305,978) 1,118 (758) (224) (1,650) (5) (1,519) (307,497) $ (4.18) $ (4.18) $ 110年度	％ 100 (97) 3 (11) - (11) (8) 1 (5) (1) - (9) (14) (22) (8) (30) - - - - - - (30)

(請參閱個體財務報告附註)

董事長：

經理人：

==> picture [51 x 53] intentionally omitted <==

==> picture [49 x 47] intentionally omitted <==

會計主管：

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司) 個體權益變動表

民國111年及110年1月1日至12月31日

單位：新台幣千元

A1 民國110年1月1日餘額 C5 因發行可轉換公司債認列權益組成項目-認股權而產生者 C11 資本公積彌補虧損 D1 本期淨(損) D3 本期其他綜合(損)益 D5 本期綜合(損)益總額 Z1 民國110年12月31日餘額 A1 民國111年1月1日餘額 D1 本期淨(損) D3 本期其他綜合(損)益 D5 本期綜合(損)益總額 E1 現金增資 Z1 民國111年12月31日餘額	普通股股本 731,471 $ - - - - - 731,471 $ 731,471 $ - - - 50,000 781,471 $	資本公積 3,464 $ 44,723 (3,464) - - - 44,723 $ 44,723 $ - - - 24,750 69,473 $	保留盈餘待彌補虧損 (203,640) $ - 3,464 (305,978) 894 (305,084) (505,260) $ (505,260) $ (213,585) 280 (213,305) - (718,565) $	國外營運機構財務報表換算之兌換差額透過其他綜合損益按公允價值衡量之金融資產未實現評價(損)益 2,642 $ (567) $ - - - - - - (1,655) (758) (1,655) (758) 987 $ (1,325) $ 987 $ (1,325) $ - - (496) - (496) - - - 491 $ (1,325) $ 其他權益項目	權益總額 533,370 $ 44,723 - (305,978) (1,519) (307,497) 270,596 $ 270,596 $ (213,585) (216) (213,801) 74,750 131,545 $

(請參閱個體財務報告附註)

董事長：

經理人：

會計主管：

==> picture [56 x 50] intentionally omitted <==

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司) 個體現金流量表民國111年及110年1月1日至12月31日

111年度
AAAA
營業活動之現金流量：
A10000
本期稅前淨(損)
(234,547)
$ A20010
收益費損項目：
A20100
折舊費用
26,309
A20200
攤銷費用
1,164
A20300
預期信用減損損失數
433
A20400
7,366
A20900
財務成本
6,643
A21200
利息收入
(338)
A22300
採用權益法認列之關聯企業損失(利益)之份額
122,371
A22500
處分及報廢不動產、廠房及設備損失（利益）
-
A29900
存貨跌價損失
535
A29900
租賃修改利益
(1,136)
A29900
提列負債準備
20,801
A30000
與營業活動相關之資產/負債淨變動數
A31115
強制透過損益按公允價值衡量之金融資產減少
-
A31125
合約資產減少(增加)
89,135
A31130
應收票據減少(增加)
85,049
A31150
應收帳款減少
-
A31160
應收帳款-關係人(增加)減少
(24,030)
A31180
其他應收款減少(增加)
2,318
A31190
其他應收款-關係人減少
3,011
A31230
預付款項減少(增加)
61,939
A31990
工程存出保證金(增加)
-
A32125
合約負債(減少)
(3,582)
A32130
應付票據(減少)增加
(32,237)
A32150
應付帳款(減少)
(46,065)
A32160
應付帳款-關係人(減少)
(22,946)
A32180
其他應付款(減少)
(7,799)
A32190
其他應付款-關係人增加(減少)
12,247
A32200
負債準備(減少)增加
(15,089)
A32230
其他流動負債(減少)
(856)
A32240
淨確定福利負債(減少)
(131)
A33000
營運產生之現金流入(出)
50,565
A33100
收取之利息
338
A33200
收取之股利
-
A33300
支付之利息
(1,719)
A33500
退還之所得稅
33
AAAA
營業活動之淨現金流入(出)
49,217
BBBB
投資活動之現金流量：
B00040
取得按攤銷後成本衡量之金融資產
25,794
B01800
取得採用權益法之投資
-
B02000
預付投資款增加
(182,033)
B02400
採用權益法之被投資公司減資退回股款
-
B02700
取得不動產、廠房及設備
(124)
B02800
處分不動產、廠房及設備
-
B03700
存出保證金增加
(7,388)
B03800
存出保證金減少
-
BBBB
投資活動之淨現金流(出)入
(163,751)
CCCC
籌資活動之現金流量：
C00200
短期借款減少
(2,000)
C01200
發行公司債
-
C01700
償還長期借款
(26,458)
C03100
存入保證金減少
-
C04020
租賃本金償還
(8,310)
C04600
現金增資
74,750
CCCC
籌資活動之淨現金流入
37,982
EEEE
本期現金及約當現金(減少)增加數
(76,552)
E00100
期初現金及約當現金餘額
108,519
E00200
期末現金及約當現金餘額
31,967
$ 董事長：
經理人：
會計主管：
(請參閱個體財務報告附註)
透過損益按公允價值衡量金融資產及負債之淨損失

單位：新台幣千元
110年度
(224,853)
$ 31,522
1,355
4,759
1,959
6,829
(343)
94,627
(5)
-
(98)
-
122
(2,541)
(1,447)
41,432
1,032
(2,407)
5,325
(78,947)
(1,764)
(26,927)
26,298
(44,298)
(40,667)
(3,633)
(3)
38,638
(561)
(178)
(174,774)
36,867
#
350
(5,258)
#
38
#
(142,777)
28,580
#
(3,000)
(2,000)
13,000
(2,086)
5
-
3,184
37,683
(68,358)
380,940
(83,117)
(15,853)
(12,301)
-
201,311
96,217
12,302
108,519
$

董事長：

會計師查核報告

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司公鑒：

查核意見

隆銘綠能科技工程股份有限公司 ( 原同開科技工程股份有限公司)及其子公司(以下簡稱「隆銘綠能集團」)民國111 年12 月31 日之合併資產負債表，暨民國111 年1 月1 日至12 月31 日之合併綜合損益表、合併權益變動表及合併現金流量表，以及合併財務報表附註(包括重大會計政策彙總)，業經本會計師查核竣事。

依本會計師之意見，基於本會計師之查核結果及其他會計師之查核報告，上開合併財務報表在所有重大方面係依照證券發行人財務報告編製準則暨金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製，足以允當表達隆銘綠能集團民國111 年12 月31 日之合併財務狀況，暨民國111 年1 月1 日至12 月31 日之合併財務績效及合併現金流量。

查核意見之基礎

本會計師係依照會計師查核簽證財務報表規則及審計準則執行查核工作。本會計師於該等準則下之責任將於會計師查核合併財務報表之責任段進一步說明。本會計師所隸屬事務所受獨立性規範之人員已依會計師職業道德規範，與隆銘綠能集團保持超然獨立，並履行該規範之其他責任。本會計師相信已取得足夠及適切之查核證據，以作為表示查核意見之基礎。

繼續經營有關之重大不確定性

如合併財務報表附註十二、 ( 二 ) 所述，隆銘綠能集團民國111 年1 月1 日至12 月31 日淨損失為213,585 千元，且民國111 年12 月31 日累積虧損718,565 千元，已達實收資本額之半數，另流動負債大於流動資產為152,973 千元，營運資金明顯不足。該等情形顯示隆銘綠能集團繼續經營能力存在重大不確定性。本會計師未因此修正查核意見。

關鍵查核事項

關鍵查核事項係指依本會計師之專業判斷，對隆銘綠能集團民國111年度合併財務報表之查核最為重要之事項。該等事項已於查核合併財務報表整體及形成查核意見之過程中予以因應，本會計師並不對該等事項單獨表示意見。

茲對關鍵查核事項敘明如下：

一、應收款項備抵損失之評估

事項說明

有關應收款項減損評估之會計政策，請詳合併財務報表附註四、(八)；重要會計估計及假設，請詳附註五說明；應收款項會計項目說明，請詳合併財務報表附註六、(三)。

應收款項備抵損失之評估係管理階層對於已存在於資產負債表日之應收款項可能發生之違約所做之最佳估計，此估計涉及管理階層對於過去事項、現時狀況及未來總體經濟情況等多項評估及預測，其衡量結果將直接影響相關金額之認列，因此本會計師對公司之應收款項備抵損失之估計列為查核最為重要之事項。

因應之查核程序

本會計師對上開關鍵查核事項執行之查核程序包括(但不限於)：

1.瞭解及評估公司應收款項備抵損失之提列政策(包括前瞻性資訊之總體經濟指標之攸關性)，並評估政策之合理性。
2.針對應收款項參照過往年度逾期信用損失發生機率來評估，並依照公司政策提列備抵損失，本會計師對過往年度發生損失佔逾期應收款項之比率及前瞻性資訊進行了解及評估，以測試及評估應收款項群組分類之適當性。
3.抽樣檢查管理階層個案評估佐證文件及其提列金額之允當性。
4.核算備抵損失是否依公司政策提列。
二、工程收入之認列-完工程度之評估

事項說明

有關建造合約之會計政策請詳合併財務報表附註四、(十六)；建造合約會計政策採用之重要判斷、會計估計及假設之不確定性，請詳合併財務報表附註五；有關工程合約收入及相關之合約資產及合約負債請詳合併財務報表附註六、(十九)。

隆銘綠能集團之工程收入及成本主要係承攬工程所產生，當建造合約之結果能可靠估計，認列係依完工百分比法於建造合約期間按完工程度計算而得，完工程度係參照每份合約截至財務報導期間結束日已發生之成本，佔該合約預估總成本之百分比計算，前述預估總成本之估計係由管理階層針對不同之工程性質並配合市場行情之波動，預估應投入之發包及料工費等各項工程成本評估而得。

因應之查核程序

本會計師對上開關鍵查核事項執行之查核程序包括(但不限於)：

1.依對其營運及產業性質之瞭解，評估其對預估工程總成本所採用之內部作業程序之合理性，包括對相同性質之工程合約預估總成本估計基礎。
2.評估及測試管理階層針對完工程度認列工程收入之內部控制程序，包括核對當期追加減工程及重大計價工程之佐證文件。

3.抽核已發包部份之發包合約，另針對尚未發包之部份，評估其估計成本之基礎及合理性。
4.針對期末工程損益明細表執行相關證實程序，包括當期成本發生數抽核至適當憑證，以及重新計算依完工程度認列之工程收入，且已適當入帳。
三、環保業務涉及之未決訴訟案件

事項說明

有關負債準備之會計政策，請參閱合併財務報告附註四、(十五)；未決訴訟之說明請詳合併財務報告附註九。

隆銘綠能集團因違反廢棄物清理法，而於民國111 年12 月31 日已估列之負債準備為26,832 千元，因受未決訴訟之影響，負債之估列涉及管理階層對法院最終判決之判斷，因此本會計師對相關訴訟案件之負債準備評估列為查核最為重要之事項。

因應之查核程序

本會計師對上開關鍵查核事項執行之查核程序包括(但不限於)：

1.瞭解相關訴訟案件之進度。
2.評估管理階層對相關訴訟案之負債準備提列及判斷之合理性。
3.發函予外部律師，取得相關訴訟之最新進度及對相關案件之判斷。

其他事項

隆銘綠能集團民國110年度之合併財務報告係由其他會計師查核，並於民國111年3月31 日出具無保留意見加繼續經營有關之重大不確定性、強調事項及其他事項段落之查核報告。列入民國111年度合併財務報告之採用權益法之投資中，有關關聯企業双建光電股份有限公司及 Wingo Investment Co., Ltd. 民國111年度財務報告係由其他會計師查核，因此，本會計師對民國111年度合併財務報告所表示之意見中，有關該公司採用權益法之投資認列其損益之份額，係依據其他會計師之查核報告。民國111年12月31日對上述被投資公司認列之採用權益法之投資為15,140千元及19,982千元，分別佔合併資產總額1.44%及1.90%，民國 111年1月1日至12月31日其採權益法認列之(損)益份額分別為262千元及(3,076)千元，分別佔合併稅前淨損之0.1%及(1.17)%。。

隆銘綠能科技工程股份有限公司業已編製民國111及110年度之個體財務報告，民國111 年度個體財務報告業經本會計師出具無保留意見加繼續經營有關之重大不確定性及其他事項段落之查核報告在案；民國110年度個體財務報告業經其他會計師出具無保留意見加繼續經營有關之重大不確定性、強調事項及其他事項段落之查核報告在案，備供參考。

管理階層與治理單位對合併財務報表之責任

管理階層之責任係依照證券發行人財務報告編製準則暨金融監督管理委員會認可並發布生效之國際財務報導準則、國際會計準則、解釋及解釋公告編製允當表達之合併財務報表，且維持與合併財務報表編製有關之必要內部控制，以確保合併財務報表未存有導因於舞弊或錯誤之重大不實表達。

於編製合併財務報表時，管理階層之責任亦包括評估隆銘綠能集團繼續經營之能力、相關事項之揭露，以及繼續經營會計基礎之採用，除非管理階層意圖清算隆銘綠能集團或停止營業，或除清算或停業外別無實際可行之其他方案。

隆銘綠能集團之治理單位(含審計委員會)負有監督財務報導流程之責任。

會計師查核合併財務報表之責任

本會計師查核合併財務報表之目的，係對合併財務報表整體是否存有導因於舞弊或錯誤之重大不實表達取得合理確信，並出具查核報告。合理確信係高度確信，惟依照審計準則執行之查核工作無法保證必能偵出合併財務報表存有之重大不實表達。不實表達可能導因於舞弊或錯誤。如不實表達之個別金額或彙總數可合理預期將影響合併財務報表使用者所作之經濟決策，則被認為具有重大性。

本會計師依照審計準則查核時，運用專業判斷並保持專業上之懷疑。本會計師亦執行下列工作：

1.辨認並評估合併財務報表導因於舞弊或錯誤之重大不實表達風險；對所評估之風險設計及執行適當之因應對策；並取得足夠及適切之查核證據以作為查核意見之基礎。因舞弊可能涉及共謀、偽造、故意遺漏、不實聲明或踰越內部控制，故未偵出導因於舞弊之重大不實表達之風險高於導因於錯誤者。
2.對與查核攸關之內部控制取得必要之瞭解，以設計當時情況下適當之查核程序，惟其目的非對隆銘綠能集團內部控制之有效性表示意見。
3.評估管理階層所採用會計政策之適當性，及其所作會計估計與相關揭露之合理性。
4.依據所取得之查核證據，對管理階層採用繼續經營會計基礎之適當性，以及使隆銘綠能集團繼續經營之能力可能產生重大疑慮之事件或情況是否存在重大不確定性，作出結論。本會計師若認為該等事件或情況存在重大不確定性，則須於查核報告中提醒合併財務報表使用者注意合併財務報表之相關揭露，或於該等揭露係屬不適當時修正查核意見。本會計師之結論係以截至查核報告日所取得之查核證據為基礎。惟未來事件或情況可能導致隆銘綠能集團不再具有繼續經營之能力。
5.評估合併財務報表(包括相關附註)之整體表達、結構及內容、以及合併財務報表是否允當表達相關交易及事件。
6.對於集團內組成個體之財務資訊取得足夠且適切之查核證據，以對合併財務報表表示意見。本會計師負責集團查核案件之指導、監督及執行，並負責形成集團查核意見。

本會計師與治理單位溝通之事項，包括所規劃之查核範圍及時間，以及重大查核發現 (包括於查核過程中所辨認之內部控制顯著缺失)。

本會計師從與治理單位溝通之事項中，決定對隆銘綠能集團民國111年度合併財務報表查核之關鍵查核事項。本會計師於查核報告中敘明該等事項，除非法令不允許公開揭露特定事項，或在極罕見情況下，本會計師決定不於查核報告中溝通特定事項，因可合理預期此溝通所產生之負面影響大於所增進之公眾利益。

冠恆联合會計師事務所

會計師：

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主管機關核准文字號

(79)台財證(一)第00351 號函金管會證字第5793 號民國112年5月29日

流動資產 1100 現金及約當現金(附註四及六) 1110 透過損益按公允價值衡量之金融資產-流動 (附註四及六) 1136 按攤銷後成本衡量之金融資產-流動 (附註六及八) 1140 合約資產-流動(附註四及六) 1150 應收票據淨額(附註四及六) 1170 應收帳款淨額(附註四及六) 1200 其他應收款(附註六) 1220 本期所得稅資產(附註四及六) 1310 存貨(附註四及六) 1410 預付款項(附註六) 1470 其他流動資產 1478 工程存出保證金 11XX 流動資產合計非流動資產 1535 按攤銷後成本衡量之金融資產(附註六及八) 1550 採用權益法之投資(附註四及六) 1600 不動產、廠房及設備(附註四、六及八) 1755 使用權資產(附註四及六) 1780 無形資產(附註四及六) 1840 遞延所得稅資產(附註四及六) 1915 預付設備款 1920 存出保證金(附註八) 15XX 非流動資產合計 1XXX 資產總計董事長：資產	金額％金額％流動負債 33,619 $ 3 162,296 $ 11 2100 短期借款(附註四、六及八) 2,426 - 3,760 - 2120 透過損益按公允價值衡量之金融負債-流動(附註六) 2130 合約負債-流動(附註六) 159,008 15 185,199 12 2150 應付票據 2160 應付票據-關係人(附註七) 133,238 13 213,028 14 2170 應付帳款 - - 1,479 - 2180 應付帳款-關係人(附註七) 297,173 29 357,735 23 2200 其他應付款 11,685 1 6,240 - 2220 其他應付款項-關係人(附註七) 130 - 187 - 2250 負債準備-流動(附註六) - - 535 - 2280 租賃負債(附註六) 63,322 6 147,509 10 2321 158 - - - 2322 13,754 1 17,964 - 2399 其他流動負債 714,513 68 1,095,932 70 21XX 流動負債合計非流動負債 8,665 1 96,318 7 2500 透過損益按公允價值衡量之金融負債-非流動 35,122 3 38,293 3 (附註六) 143,605 14 162,558 11 2530 應付公司債(附註六及八) 15,340 2 25,291 2 2540 長期借款(附註六及八) 4,709 - 6,182 - 2550 負債準備-非流動(附註六) 105,512 10 56,680 4 2580 租賃負債(附註六) 1,250 - 1,250 - 2640 淨確定福利負債-非流動(附註六) 20,570 2 41,038 3 2645 存入保證金 334,773 32 427,610 30 25XX 非流動負債合計 2XXX 負債總計歸屬於母公司業主之權益(附註六) 3110 普通股股本 3200 資本公積 3300 保留盈餘 3350 待彌補虧損 3400 其他權益 31XX 母公司業主權益合計 36XX 非控制權益 3XXX 權益總計 1,049,286 $ 100 1,523,542 $ 100 負債及權益總計 (請參閱合併財務報告附註) 經理人：一年或一營業週期內到期長期借款(附註六及八) 負債及權益隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司合併資產負債表民國111年及110年12月31日 111年12月31日 110年12月31日一年或一營業週期內到期或執行贖回權公司債(附註六及八)	金額％ 28,000 $ 3 7,070 1 79,572 8 29,710 3 - - 282,470 27 3,685 - 36,264 3 12,079 1 31,128 3 7,535 1 341,292 33 4,476 - 4,205 - 867,486 83 - - - - 9,229 1 26,001 2 8,546 1 4,790 - 1,689 - 50,255 4 917,741 87 781,471 75 69,473 7 (718,565) (69) (834) - 131,545 13 - - 131,545 13 1,049,286 $ 100 會計主管： 111年12月31日	金額％ 90,000 $ 6 - - 110,314 7 100,224 7 13,579 - 345,776 24 2,783 - 52,875 3 - - 42,253 3 6,889 - - - 63,871 4 4,425 - 832,989 54 455 - 336,295 24 49,941 3 5,385 - 19,310 1 5,271 - 3,300 - 419,957 28 1,252,946 82 731,471 48 44,723 3 (505,260) (33) (338) - 270,596 18 - - 270,596 18 1,523,542 $ 100 單位：新台幣千元 110年12月31日

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司合併綜合損益表

民國111年及110年1月1日至12月31日

4000 營業收入淨額(附註四、六及七) 5000 營業成本(附註四及六) 5900 營業毛(損)利 6000 營業費用(附註四、六及七) 6200 管理費用 6450 預期信用減損利益(損失) 6000 營業費用合計 6900 營業淨(損) 營業外收入及支出(附註四、六及七) 7010 其他收入 7020 其他利益及損失 7050 財務成本 7055 預期信用減損損失 7060 採用權益法認列之關聯企業損益之份額 7000 營業外收入及支出合計 7900 稅前淨(損) 7950 所得稅利益(費用)(附註四及六) 8200 本期淨(損) 其他綜合損益 8310 不重分類至損益之項目 8311 確定福利計畫之再衡量數 8316 透過其他綜合損益按公允價值衡量之權益工具投資未實現評價損失 8349 與不重分類項目相關之所得稅 8360 後續可能重分類至損益之項目 8361 8381 採用權益法認列關聯企業之國外營運機構財務報表換算之兌換差額 8300 本期其他綜合損益(淨額) 8500 本期綜合損益總額 8600 淨(損)歸屬於 8610 母公司業主 8620 非控制權益 8700 綜合損益歸屬於 8710 母公司業主 8720 非控制權益每股虧損(元) 9750 基本每股虧損 9850 稀釋每股虧損國外營運機構財務報表換算之兌換差額	金額 1,283,006 $ (1,397,049) (114,043) (118,632) 300 (118,332) (232,375) 7,053 (23,722) (10,354) (275) (2,814) (30,112) (262,487) 48,902 (213,585) 350 - (70) (496) - (216) (213,801) $ (213,585) $ - (213,585) $ (213,801) $ - (213,801) $ (2.73) $ (2.73) $ 111年度	％ 100 (109) (9) (9) - (9) (18) 1 (2) (1) - - (2) (20) 4 (16) - - - - - - (16) (16) - (16) (16) - (16)	金額％ 1,618,649 $ 100 (1,564,243) (97) 54,406 3 (163,282) (10) (2,553) - (165,835) (10) (111,429) (7) 1,570 - (19,861) (2) (11,716) (1) (71,586) (4) (697) - (102,290) (7) (213,719) (14) (96,465) (6) (310,184) (20) 1,118 - (758) - (224) (1,246) - (5) - (1,115) - (311,299) $ (20) (305,978) $ (20) (4,206) - (310,184) $ (20) (307,497) $ (20) (3,802) - (311,299) $ (20) (4.18) $ (4.18) $ 單位：新台幣千元 110年度

(請參閱合併財務報告附註)

董事長：

經理人：

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會計主管：

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隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司合併權益變動表民國111年及110年1月1日至12月31日

單位：新台幣千元

A1 民國110年1月1日餘額 C5 因發行可轉換公司債認列權益組成項目-認股權而產生者 C11 資本公積彌補虧損 D1 本期淨(損) D3 本期其他綜合(損)益 D5 本期綜合(損)益總額 M3 處分子公司 Z1 民國110年12月31日餘額 A1 民國111年1月1日餘額 D1 本期淨(損) D3 本期其他綜合(損)益 D5 本期綜合(損)益總額 E1 現金增資 Z1 民國111年12月31日餘額	普通股股本 731,471 $ - - - - - - 731,471 $ 731,471 $ - - - 50,000 781,471 $	資本公積 3,464 $ 44,723 (3,464) - - - - 44,723 $ 44,723 $ - - - 24,750 69,473 $	保留盈餘待彌補虧損國外營運機構財務報表換算之兌換差額透過其他綜合損益按公允價值衡量之金融資產未實現評價(損)益 (203,640) $ 2,642 $ (567) $ - - - 3,464 - - (305,978) - - 894 (1,655) (758) (305,084) (1,655) (758) - - - (505,260) $ 987 $ (1,325) $ (505,260) $ 987 $ (1,325) $ (213,585) - - 280 (496) - (213,305) (496) - - - - (718,565) $ 491 $ (1,325) $ 其他權益項目 (請參閱合併財務報告附註) 歸屬於母公司業主之權益	母公司業主權益合計 533,370 $ 44,723 - (305,978) (1,519) (307,497) - 270,596 $ 270,596 $ (213,585) (216) (213,801) 74,750 131,545 $	非控制權益 (15,521) $ - - (4,206) 404 (3,802) 19,323 - $ - $ - - - - - $	權益總額 517,849 $ 44,723 - (310,184) (1,115) (311,299) 19,323 270,596 $ 270,596 $ (213,585) (216) (213,801) 74,750 131,545 $

董事長：經理人：會計主管：

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	隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司	隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司
	合併現金流量表
	民國111年及110年1月1日至12月31日
		單位：新台幣千元
		111年度 110年度
AAAA	營業活動之現金流量：
A10000	本期稅前淨(損)	(262,487) $ (213,719) $
A20010	收益費損項目：
A20100	折舊費用	28,522 43,416
A20200	攤銷費用	1,473 9,692
A20300	預期信用減損(利益)損失數	(25) 74,139
A20400	透過損益按公允價值衡量金融資產及負債之淨損失	7,949 1,434
A20900	財務成本	10,354 11,716
A21200	利息收入	(402) (404)
A22300	採用權益法認列之關聯企業損失(利益)之份額	2,814 697
A22500	處分不動產、廠房及設備利益	- (5)
A23200	處分投資利益	- (66,908)
A23700	非金融資產減損損失	- 17,753
A29900	存貨跌價損失	535 -
A29900	租賃修改利益	(506) (107)
A29900	提列負債準備	9,491 36,159
A29900	不重分類項目相關之所得稅
A30000	與營業活動相關之資產/負債淨變動數
A31115	強制透過損益按公允價值衡量之金融資產減少	- 1,555
A31125	合約資產減少(增加)	79,790 (2,617)
A31130	應收票據減少(增加)	62,066 (1,333)
A31150	應收帳款減少	- 7,766
A31180	其他應收款(增加)	(5,445) (65,786)
A31200	存貨減少	- 1,057
A31230	預付款項減少(增加)	84,187 (38,656)
A31240	其他流動資產(增加)	(158) -
A31990	工程存出保證金減少(增加)	4,210 (1,766)
A32125	合約負債(減少)	(30,742) (39,703)
A32130	應付票據(減少)增加	(70,514) 39,136	#
A32140	應付票據-關係人(減少)增加	(13,579) 13,579
A32150	應付帳款(減少)	(63,306) (70,041)	#
A32160	應付帳款-關係人增加	902 -	#
A32180	其他應付款(減少)增加	(16,538) 34,746
A32190	其他應付款-關係人增加	12,079 44,923
A32230	其他流動負債(減少)	(220) (2,791)	#
A32240	淨確定福利負債(減少)	(131) (178)
A33000	營運產生之現金流(出)	(159,681) (166,246)	#
A33100	收取之利息	402 411
A33300	支付之利息	(5,430) (11,317)
A33500	退還(支付)之所得稅	57 (323)
AAAA	營業活動之淨現金流(出)	(164,652) (177,475)
(續下頁)

	隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司	隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司	隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司
	合併現金流量表
	民國111年及110年1月1日至12月31日
			單位：新台幣千元
		111年度	110年度
(承上頁)
BBBB	投資活動之現金流量：
B00040	取得按攤銷後成本衡量之金融資產	113,844	197,318
B02300	處分子公司	-	(15,118)
B02700	取得不動產、廠房及設備	(124)	(2,159)
B02800	處分不動產、廠房及設備	-	5
B03700	存出保證金增加	-	(9,118)
B03800	存出保證金減少	20,468	-
B04500	取得無形資產	-	(320)
BBBB	投資活動之淨現金流入	134,188	170,608
CCCC	籌資活動之現金流量：
C00200	短期借款減少	(62,000)	(138,658)
C01200	發行公司債	-	380,940
C01600	舉借長期借款	-	8,653
C01700	償還長期借款	(100,107)	(78,120)
C03100	存入保證金減少	(1,611)	(14,161)
C04020	租賃本金償還	(9,106)	(12,933)
C04600	現金增資	74,750	-
CCCC	籌資活動之淨現金流(出)入	(98,074)	145,721
	匯率變動對現金及約當現金之影響	(139)	1,988
EEEE	本期現金及約當現金(減少)增加數	(128,677)	140,842
E00100	期初現金及約當現金餘額	162,296	21,454
E00200	期末現金及約當現金餘額	33,619 $	162,296 $

(請參閱合併財務報告附註)

董事長：經理人：會計主管：

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附件五、一一一年度虧損撥補表

附件六、證券承銷商評估意見

附件七、一一二年限制員工權利新股發行及認股辦法

隆銘綠能科技工程股份有限公司

(原名：同開科技工程股份有限公司)

一一二年度限制員工權利新股發行及認股辦法

第一條：目的
本公司為吸引及留任公司所需專業人才、激勵員工及提昇員工向心力，以祈共同創造更高之公司及股東利益，依據公司法及金融監督管理委員會發佈之「發行人募集與發行有價證券處理準則」(以下簡稱募發準則) 等相關規定，訂定本次限制員工權利新股發行及認股辦法。
第二條：適用對象
本辦法所稱之員工，係指本公司之全職正式員工。
第三條：發行期間
於主管機關申報生效通知到達之日起一年內，得視實際需要一次或分次發行，實際發行日期得由董事會授權董事長訂定之。
第四條：發行總額
發行總額為新臺幣25,000,000元，每股面額新臺幣10元，共計2,500,000 股。

第五條：員工獲配之資格條件

一、以限制員工權利新股給與日當日已到職之本公司全職正式員工為限。
二、實際被給與員工及可獲得限制員工權利新股之數量，將參酌年資、職級、工作績效、整體貢獻、特殊功績或其它管理上需參考之條件等因素等，由董事長核定後提報董事會同意。
三、單一員工獲配之股數依募發準則規定辦理。
第六條：發行條件
一、發行價格：發行價格不超過每股新臺幣10元，亦得無償配發，但實際發行價格由董事會決議訂定。
二、既得條件：員工依本辦法獲配限制員工權利新股後，自增資基準日起，於下列各既得期限屆滿仍在職，未曾有違反本公司勞動契約、工作規則或公司規定等情事，且期滿日前一年度個人績效表現達本公司所訂之目標，並經董事長核可者，可分別達成既得條件之股份比例如下：
```
 - 1.屆滿一年：既得30％

 - 2.屆滿二年：既得30％

 - 3.屆滿三年：既得40％
```
三、未達既得條件之處理：
- 1.於既得期間內一般離職(自願離職、解雇、資遣、退休、死亡)者，於事實發生日起喪失其既得權利，之前獲配尚未既得之股份，本公

司將依原認股價格收回並辦理註銷。

2.於既得期間內留職停薪者，自復職日起回復其權益，惟既得期間條件應按留職停薪期間，往後遞延。
3.因受職業災害致死亡或一般死亡者，尚未既得之限制員工權利新股，於死亡發生當日視為全數既得，由其繼承人於完成法定之必要程序並提供相關證明文件，得以申請領受其應繼承之股份或經處分之權益。
4.如員工請調至關係企業或其他公司（子公司除外）時，其限制員工權利新股應比照本項第一款「一般離職」之方式處理。惟因本公司營運所需，經本公司指派轉任本公司關係企業或其他公司之員工，其獲配限制員工權利新股不受轉任之影響。
5.於既得期間當年度未符既得條件，其當年度尚未既得之股份，本公司將依原認股價格收回並辦理註銷。
四、員工獲配新股未達既得條件前股份權利受限情形：
1.員工獲配新股後未達既得條件前，不得將該限制員工權利新股出售、質押、轉讓、贈與他人、設定，或作其他方式之處分。
2.員工獲配新股後未達既得條件前，可參與配股、配息及現金增資認股等。
3.員工於既得期間獲配之配股配息不需交付信託保管。

第七條：保密原則

獲配限制員工權利新股之員工，應遵守保密規定，除法令或主管機關要求外，不得洩漏獲配股份之數量及所有相關內容。

員工若有違反之情事且經本公司認為情節重大者，依當時情節懲處，對於尚未達成既得條件之限制員工權利新股，該員工立即喪失受領股份之資格，本公司有權依原認股價格收回並辦理註銷。

第八條：其他及重要約定事項

一、本次發行之限制員工權利新股以股票信託保管之方式辦理，既得條件未成就前，不得以任何理由或方式向受託人請求返還限制員工權利新股。
二、限制員工權利新股交付信託期間應由本公司全權代理員工與股票信託機構進行(包括但不限於)信託契約之商議、簽署、修訂、展延、解除、終止，及信託財產之交付、運用及處分指示。
三、員工未達既得條件前，於本公司股東會之出席、提案、發言、表決權及其他有關股東權益事項皆委託信託保管機構代為行使之。
四、本辦法經董事會同意，嗣後如因法令修改、主管機關審核要求或客觀環境改變而有修正之必要時，除法令規定需經股東會通過者外，

其餘授權董事長修訂本辦法，嗣後再提董事會追認後始得發行。第九條：本辦法如有未盡事宜，悉依相關法令規定辦理。

Attachment 2. Shareholdings of Directors Dismissed

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----- Start of picture text -----

Number of
shares held by 2,055,888 2,055,888 2,055,888 2,055,888 2,055,888 2,055,888 2,055,888 N/A
corporate
Number of
shares held by 0 0 0 0 870,000 0 0 604,445
representative
Number of
shares held by 50,444 50,444 50,444 50,444 50,444 50,444 50,444 N/A
corporate
Number of
shares held by 0 0 0 0 435,000 1,000,000 0 5,000
representative
(May 2, 2023) Ming Spring Chen, Rui-Fei Ming Spring YANG,CHUN-I Ming Spring Ming Spring Ming Spring Ming Spring Pan, Chi-Hsiu Ming Spring Chen, Yi-Chieh
Shareholdings as of the book-closure date for the 2023 general shareholders’ meeting Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: HSU,WEI-LIANG Representative of Yang Investment Co., Ltd.: CHEN,NAI-JUNG Representative of Yang Investment Co., Ltd.: LAI MEI-CHIH LIN Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: LIU, CHAO-SHENG
this extraordinary (April 25, 2025) Ming Spring Chen, Rui-Fei Ming Spring YANG,CHUN-I Ming Spring HSU,WEI-LIANG Ming Spring CHEN,NAI-JUNG Ming Spring Ming Spring Pan, Chi-Hsiu Ming Spring Chen, Yi-Chieh
Shareholdings as of the book-closure date for shareholders’ meeting Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: LAI MEI-CHIH LIN Representative of Yang Investment Co., Ltd.: Representative of Yang Investment Co., Ltd.: LIU, CHAO-SHENG
----- End of picture text -----

Appendix 1. Articles of Incorporation

Lung Ming Green Energy Technology Engineering Co., Ltd.

Articles of Incorporation

Chapter I General Rules

Article 1: The Company, in accordance with the regulations of the Company Act, has been organized and officially named as "隆銘綠能科技工程股份有限公司" in Chinese characters. The corresponding English name of the company is "LUNG MING GREEN ENERGY TECHNOLOGY ENGINEERING CO., LTD."
Article 2: The Company’s business services are as follows:
E502010 Fuel Catheter Installation Engineering
E599010 Piping Engineering.
E602011 Refrigeration and Air Conditioning Engineering.
E603010 Cable Installation Engineering.
E603040 Fire Safety Equipment Installation Engineering.
E603050 Automatic Control Equipment Engineering.
E603090 Lighting Equipments Construction.
E604010 Mechanical Installation.
E701010 Telecommunications Engineering.
EZ09010 Electrostatic Protection and Cancellation Engineering.
F401010 International Trade.
E501011 Tap Water Pipelines Contractors.
E601010 Electric Appliance Construction.
E801010 Interior Decoration.
I503010 Landscape and Interior Designing.
J101030 Waste Disposing .
J101040 Waste Treatment.
J101080 Resource Recycling.
J101090 Waste Disposal.
F106010 Wholesale of Hardware.
F119010 Wholesale of Electronic Materials.
F199010 Wholesale of Recycling Materials.
F206010 Retail Sale of Hardware.
F219010 Retail Sale of Electronic Materials.
H701010 Housing and Building Development and Rental.
H701020 Industrial Factory Development and Rental.
H703090 Real Estate Business.
H703100 Real Estate Leasing.
IG03010 Service Sector of Energy Technology.
CC01110 Computer and Peripheral Equipment Manufacturing.
I301030 Electronic Information Supply Services.
F118010 Wholesale of Computer Software.
F218010 Retail Sale of Computer Software.

I301010 Information Software Services.
I301020 Data Processing Services.
F109070 Wholesale of Culture, Education, Musical Instruments and Educational Entertainment Supplies.
F209060 Retail Sale of Culture, Education, Musical Instruments and Educational Entertainment Supplies.
I401010 General Advertisement Service.
J305010 Audio Publishing.
D101060 Self-usage power generation equipment utilizing renewable energy industry.
I103060 Management Consulting.
D401010 Thermal Energy Supply.
EZ99990 Other Engineering.
J101060 Wastewater (Sewage) Treatment.
I199990 Other Consulting Service.
D101091 Renewable-Energy-Based Electricity Retailing Enterprise.
CC01010 Manufacture of Power Generation, Transmission and Distribution Machinery.
CC01080 Electronics Components Manufacturing.
CC01090 Manufacture of Batteries and Accumulators.
CB01010 Mechanical Equipment Manufacturing.
C801110 Fertilizer Manufacturing.
CB01030 Pollution Controlling Equipment Manufacturing.
C501010 Sawmilling and Planing of Wood.
A202020 Fuelwood and Charcoal.
C501990 Manufacture of other products of wood.
CZ99990 Manufacture of Other Industrial Products Not Elsewhere Classified.
D101050 Combined Heat and Power.
F107050 Wholesale of Fertilizer.
F111090 Wholesale of Building Materials.
F113100 Wholesale of Pollution Controlling Equipments.
J101050 Environmental Testing Services.
J101990 Other Environmental Sanitation and Pollution Prevention Service.
H701040 Specific Area Development.
H701050 Investment, Development and Construction in Public Construction.
H701060 New Towns, New Community Development.
H701070 Process Zone Expropriation and Urban Land Readjustment Agency.
H701080 Urban Renewal Reconstruction.
H701090 Urban Renewal Renovation or Maintenance.
H702010 Construction Manager.
H703110 Senior Citizen Residence.
H706011 Rental housing management business.
H706021 Rental housing subleasing business.
B202010 Nonmetallic Mining.
CC01030 Electrical Appliances and Audiovisual Electronic Products Manufacturing.

CC01040 Lighting Equipment Manufacturing.
D101011 Power Electric Power Supply.
D101040 Non-Public Electric Power Generation.
D501010 Hot Spring Water Obtains and Provides.
E601020 Electric Appliance Installation.
E607010 Solar Thermal Energy Equipment Installation Engineering.
EZ05010 Instrument and Meters Installation Engineering.
EZ15010 Warming and Cooling Maintenance Construction.
F113010 Wholesale of Machinery.
F113020 Wholesale of Electrical Appliances.
F113030 Wholesale of Precision Instruments.
F113990 Wholesale of Other Machinery and Tools.
F213010 Retail Sale of Electrical Appliances.
F213040 Retail Sale of Precision Instruments.
F213080 Retail Sale of Machinery and Tools.
F213100 Retail Sale of Pollution Controlling Equipment.
G202010 Parking Garage Business.
I102010 General Investment Consulting.
I501010 Product Designing.
IG02010 Research and Development Services.
JA02990 Other Repair.
JE01010 Rental and Leasing.
A102020 Agricultural Products Preparations.
F101050 Wholesale of Fishery Products.
F101100 Wholesale of Flowers.
F101990 Wholesale of Other Agricultural, Livestock and Aquatic Products.
F102030 Wholesale of Tobacco and Alcohol.
F102040 Wholesale of Nonalcoholic Beverages.
F102050 Wholesale of Tea Leaves.
F102170 Wholesale of Foods and Groceries.
F104110 Wholesale of Cloths, Garments, Shoes, Hats, Umbrellas and Clothing Accessories.
F105050 Wholesale of Furniture, Bedding Kitchen Utensils and Fixtures.
F106020 Wholesale of Daily Commodities.
F108040 Wholesale of Cosmetics.
F112040 Wholesale of Petroleum Products.
F115010 Wholesale of Jewelry and Precious Metals.
F199990 Other Wholesale Trade.
F201010 Retail Sale of Agricultural Products.
F201020 Retail Sale of Livestock Products.
F201030 Retail Sale of Fishery Products.
F201070 Retail Sale of Flowers.
F201990 Retail Sale of Other Agricultural, Livestock and Aquaculture Products.
F203010 Retail Sale of Food, Grocery and Beverage. 118. F203020 Retail Sale of Tobacco and Alcohol.

F204110 Retail Sale of Cloths, Garments, Shoes, Hats, Umbrellas and Clothing Accessories.
F205040 Retail Sale of Furniture, Bedding Kitchen Utensils and Fixtures.
F206020 Retail Sale of Daily Commodities.
F208040 Retail Sale of Cosmetics.
F212050 Retail Sale of Petroleum Products.
F215010 Retail Sale of Jewelry and Precious Metals.
F299990 Retail Sale of Other Retail Trade Not Elsewhere Classified.
F399040 Retail Sale No Storefront.
F399990 Retail Sale of Other Integrated.
ZZ99999 All business activities that are not prohibited or restricted by law, except those that are subject to special approval.
Article 3: The Company has its headquarters located in Taipei City and if necessary, branches can be established domestically or overseas with the approval of the Board of Directors.
Article 4: The total amount of investment by The Company in other businesses may exceed forty percent of the company's paid-in capital amount.
Article 5: The Company may act as a guarantor in favor of a third party outside the company for business purpose.

Chapter II Shares

Article 6: The total capital of The Company is set at NT$3.84 billion, divided into 384 million ordinary shares, with a par value of NT$10 per share. The Board of Directors is authorized to issue the shares in multiple tranches as required by the company's business needs.
Within the aforementioned total capital, up to NT$90 million is eligible for the issuance of subscription rights certificates, totaling 9 million shares, with a par value of NT$10 per share. The Board of Directors is authorized to issue these shares in multiple tranches as required by the company's business needs. The Company may transfer its bought-back treasury stock, reserve newly issued shares for subscription, and issue employee stock options and restricted stock to employees of the Company's Parent or subsidiaries who meet certain criteria. The board of directors is authorized to determine these criteria.
Article 7: The Company issues registered shares with the authorized signatures/specimen seals of the company’s Directors affixed to each stock certificate subject to certification as required by law before issuance. Upon the request of a securities central depository institution, The Company may consolidate the issued shares and replace them with shares of larger denominations. When issuing new shares, The Company may print consolidated stock certificates for the total number of shares issued in that particular round, or may choose to issue shares without physical certificates, provided that they are kept or recorded by a securities central depository institution.
Article 8: The handling of stock affairs by The Company is conducted in accordance with relevant laws and regulations set forth by the regulatory authorities. Furthermore,

when necessary, the Board of Directors may pass a resolution to delegate stock affairs to a shareholder services agent duly approved by the regulatory authorities. In cases where stock affairs are entrusted to a shareholder services agent, shareholders should approach the appointed agent for any stock-related matters, rather than directly contacting the company.

Article 9: The transfer of shares shall be suspended by 60 days before General Meeting, or 30 days before Special Meeting, or within 5 days before the Company decides to distribute stock dividends or other benefits.

Chapter III Shareholders’ Meeting

Article 10: Shareholders’ meetings are divided into two types: general shareholders’ meetings and extraordinary shareholders’ meetings. A general shareholders’ meeting is convened annually within six months after each fiscal year ends. Shareholders must be notified at least thirty days in advance. An extraordinary shareholders’ meeting is convened, when necessary. Shareholders must be notified at least fifteen days in advance. The Board of Directors shall call for the sessions of the General Meeting of Shareholders unless the Company Act otherwise specified. The notice of the shareholders' meeting should include the meeting date, location, and purpose of the meeting.
Article 11: If a shareholder is unable to attend the shareholders' meeting due to circumstances, they should provide a proxy letter issued by the company, specifying the authorized scope of the proxy. In case of multiple proxy letters, the one received first shall prevail, except when the original grantor declares the revocation, which is not subject to this limitation. With the exception of trust institutions, when an individual is entrusted by two or more shareholders, their voting rights as a proxy shall not exceed three percent of the total voting rights represented by the issued shares. Any excess portion of voting rights shall not be counted. Unless otherwise provided in the Company Act, the shareholders’ attendance by proxy at shareholders’ meetings shall be handled in accordance with the “Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies” provided by the competent authority.
Article 12: During a shareholders' meeting, unless otherwise specified by the Company Act, the Chairman of the Board of Directors shall serve as the chairperson. In the event of the Chairman's absence, a director designated by the Chairman shall act as a proxy. If no designation is made, the directors shall mutually elect one person to act as a proxy. When a shareholders' meeting is convened by a person other than the Board of Directors, the convening person shall serve as the chairperson. If there are two or more convening persons, they shall mutually elect one person to serve as the chairperson. The Company’s shareholders’ meetings are handled in accordance with the “Rules of Procedure for Shareholders’ Meetings.”
Article 13: Each share held by a shareholder of The Company carries one voting right, unless otherwise specified by the Company Act or our Articles of Incorporation. The shares held by the company itself do not carry any voting rights, in accordance with the law.

Article 14: The resolution reached in the Company’s shareholders’ meeting, unless otherwise provided for in the related laws, must be approved with the majority votes of the shareholders present that represent a majority shareholdings.
Article 15: All resolutions of the General Meeting of Shareholder s shall be kept as minutes of the meeting on record, signed or sealed by the Chairman, and release to all shareholders within 20 days after the meeting. The distribution of the minutes of the meeting mentioned above may be made through public announcement. The content of the minutes of the shareholders’ meeting on record shall contain information on the date, month, year, time, venue, number of shares represented by the attending shareholders, name of chairman, the process of discussion, the summary and result, method of resolution, and shall be kept during the entire perpetuity of the company. The attendance register and proxy forms of a shareholders’ meeting shall be retained for at least 1 year. If legal action is instituted by shareholders pursuant to Article 189 of the Company Act, the ballots shall be retained until the final ruling of the action.

Chapter IV Board of Directors and Audit Committee

Article 16: The Company has a board of directors consisting of seven to fifteen members, and the number of directors to be appointed is determined by the Board of Directors. Among them, the number of independent directors must not be less than three and should account for at least one-third of the total number of directors' seats. The election of directors is carried out by the shareholders' meeting based on the candidate list, and the term of office is three years.
The election of directors follows a candidate nomination system. The acceptance procedure for director nominations, as well as related matters such as announcements, shall be conducted in accordance with the relevant laws and regulations of the Company Act and the Securities and Exchange Act. The total number of shares held by all directors in the company's registered stock must not be less than a certain percentage, which is calculated according to the regulations set forth in the "Rules and Review Procedures for Director and Supervisor Share Ownership Ratios at Public Companies" issued by the competent authority of securities.
Article 16-1: In accordance with Article 14-4 of the Securities Exchange Act, The Company establishes an Audit Committee to replace the role of supervisors. The Audit Committee consists of all independent directors. From the date of establishment of the Audit Committee, the provisions of the Company Act, Securities Exchange Act, and other laws relating to supervisors shall be applicable to the Audit Committee. The exercise of powers and responsibilities by the Audit Committee and its members, as well as related matters, shall be carried out in accordance with relevant laws and regulations, and further defined by the Board of Directors.
Article 17: The Company’s business policies and other important matters are to be resolved by the Board of Directors. The Board of Directors is organized by the directors, and its exercise of authority shall be in accordance with legal provisions, the articles of incorporation, and resolutions of the shareholders' meeting. The election

of the Chairman of the Board shall require the attendance of at least two-thirds of the directors and the affirmative votes of a majority of the attending directors. Similarly, a Vice Chairman may be elected to assist the Chairman, following the same procedure. The Chairman is responsible for all matters internally and represents the Company externally. Article 18: The Board of Directors is convened by the Chairman of the Board. However, for the first meeting of each term, it shall be convened by the director who received the highest number of votes representing voting rights. The convening of the Board of Directors shall provide a notice stating the agenda at least seven days in advance to all directors. In case of emergency, director meetings may be convened at any time. The Board may call for special session with notice in writing, fax, or e-mail. Article 19: The Board may convene via teleconferencing and the Directors participating in the teleconference shall be deemed attending the Board session in person. Article 20: If a director is unable to attend a Board meeting due to reasons, they may issue a power of attorney specifying the scope of authority and appoint another director as a proxy to attend the meeting on their behalf. However, one director can only act as a proxy for one other director. Article 21: During Board meetings, the Chairman of the Board serves as the presiding officer. In the absence of the Chairman or the Chairman cannot perform its duties, the Vice Chairman shall act on behalf of and in the name of the Chairman to preside over the meeting. In the absence of the Vice Chairman or where the Vice Chairman cannot perform his duties, the Chairman shall appoint an agent to preside over the meeting, or, the Directors shall nominate one among themselves to preside over the meeting. Article 22: Unless the Company Act or the articles of incorporation specifies otherwise, resolutions of the Board may be made by a session with the presence of at least half of the seats of Directors and by a simple majority of these Directors. Articles 23: The authority granted to the Chairman of the Board during the adjournment of Board meetings shall be specific and explicit, without general authorization. Matters involving significant interests of the company still require approval by the Board. Article 24: (The Article is Deleted) Article 25: In the event that one-third of the director positions are vacant or all independent directors are removed, the Board shall convene a special shareholders' meeting within sixty days to fill the vacancies or appoint new directors. Article 26: When directors carry out the business of the company, regardless of the company's profitability, the company may provide compensation. The Board of Directors is authorized to determine the compensation standards based on the level of involvement of each director in the company's operations and taking into account industry norms. Article 27: The Company may purchase liability insurance to cover the directors' liability for damages incurred during their term of office in accordance with the scope of their business responsibilities and legal obligations.

Chapter V Managers

Article 28: The company may appoint several executives, and the appointment, dismissal, and remuneration of executives shall be conducted by the Board of Directors, subject to the presence of a majority of directors and the approval of a majority of directors present, unless otherwise provided by relevant laws or the Articles of Incorporation.

Chapter VI Accounting

Article 29: The Company’s fiscal year is from January 1 to December 31. At the end of the fiscal year, the Board shall prepare the following reports and submit them to the General Meeting for approval.
I. Business report
II. Financial statements
III. Proposal for earnings distribution or loss supplement
Article 30: Annual profits concluded by the Company shall be subject to employee remuneration from 1% to 8%; in addition, directors’ remuneration may be provided up to 5% of annual profit. However, when the company has accumulated losses, it should first reserve an amount for offsetting the losses and then allocate employee and director remuneration in proportion to the aforementioned requirement.

The employee remuneration mentioned above may be provided in the form of stocks or cash, subject to the decision of the Board of Directors and reporting to the Shareholders' Meeting.

In each fiscal year, after deducting income tax in accordance with the law, The Company should first offset any accumulated losses from previous years with the surplus. If there is still a remaining balance, 10% should be allocated to the legal reserve until the legal reserve reaches the amount of the company's paid-in capital. Any additional balance should be allocated or transferred to the special reserve in accordance with laws and regulations. If there is still a surplus, together with undistributed profits from previous years, the Board of Directors shall propose a profit distribution plan based on the company's situation and submit it for resolution at the Shareholders' Meeting.
Article 31: In the retained shares distribution plan for each fiscal year, the method of distributing dividends and profit distribution to shareholders may involve offering of new shares and distributing cash. The specific proportion of each method shall be determined and planned by the Board of Directors based on actual needs. However, the amount distributed through the cash dividend method shall not be less than 20% of the total amount of proposed dividends for the year. If the calculated cash dividend per share based on the aforementioned minimum percentage is less than NT$0.5, the Board of Directors may, at its discretion and based on the prevailing circumstances, adjust the distribution method, and it will not be subject to the aforementioned minimum percentage requirement for cash

dividend distribution.

Article 32: The recipients of the distribution of employee remunerationin The Company may include not only employees of the company itself but also employees of subsidiary companies who meet certain conditions. The Board of Directors has the authority to determine the conditions and distribution methods for the aforementioned employees to receive employee remuneration

Chapter VII Bylaw

Article 33: The Company’s Articles of Incorporation and enforcement rules are stipulated separately by the Board of Directors.
Article 34: Matters that are not addressed in the Articles of Incorporation are to be governed in accordance with the Company Law and other relevant laws and regulations.
Article 35: Instituted on December 29, 1995.
The 1st amendment was on February 25, 1998. The 2nd amendment was on June 25, 1998. The 3rd amendment was on October 28, 1998. The 4th amendment was on June 1, 1999. The 5th amendment was on May 6, 2000. The 6th amendment was on May 15, 2001. The 7th amendment was on May 15, 2001. The 8th amendment was on February 6, 2002. The 9th amendment was on June 29, 2005. The 10th amendment was on June 14, 2006. The 11th amendment was on June 21, 2007. The 12th amendment was on June 13, 2008. The 13th amendment was on June 19, 2009. The 14th amendment was on June 18, 2010. The 15th amendment was on June 17, 2011. The 16th amendment was on June 28, 2012. The 17th amendment was on June 11, 2015. The 18th amendment was on June 23, 2016. The 19th amendment was on March 2, 2018. The 20th amendment was on June 8, 2018. The 21st amendment was on June 25, 2019. The 22nd amendment was on June 24, 2020. The 23rd amendment was on June 1, 2022. The 24th amendment was on July 27, 2022. The 25th amendment was on June 6, 2024. The 26th amendment was on November 19, 2024.

Appendix 2. Rules of Procedure for Shareholders’ Meetings

Lung Ming Green Energy Technology Engineering Co., Ltd. Rules of Procedure for Shareholders’ Meetings

As amended by the Shareholders’ Meeting on June 23, 2016

Article 1: Unless otherwise provided by law or regulation, the shareholders’ meetings of the Company shall be conducted in accordance with these Rules.
Article 2: The venue for a shareholders’ meeting shall be the premises of the Company, or a place easily accessible to shareholders and suitable for a shareholders’ meeting. The meeting may begin no earlier than 9 a.m. and no later than 3 p.m.
Article 3: An attendance register shall be furnished at the shareholders’ meeting for the attending shareholders to sign, or attending shareholders may hand in a sign-in card in lieu of signing in. The attendees’ shareholding is calculated in accordance with the attendance register or the attendance cards collected.
Article 4: Attendance and voting at shareholders’ meetings shall be calculated based on numbers of shares.

Article	4:	attending shareholders to sign, or attending shareholders may hand in a sign-in card in lieu of signing in. The attendees’ shareholding is calculated in accordance with the attendance register or the attendance cards collected. Attendance and voting at shareholders’ meetings shall be calculated based on numbers of shares.
Article	5:	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 there is no vice
		chairperson or 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 directors to act as chair. Where the chairperson does not make such a
		designation, the directors shall select from among themselves one person to serve
		as chair. 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.
Article	6:	The Company may appoint its attorneys, certified public accountants or related
		persons retained by it, and the persons in charge of the Company’s finance and
		business or related persons to attend a shareholders’ meeting in a non-voting capacity.
Article	7:	The service personnel for the shareholders’ meeting shall wear identification
		badges or armbands.
Article	8:	Proceedings of a shareholders’ meeting shall be recorded in their entirety in audio
		or video, and the recording shall be retained for at least one year.
Article	9:	The chair shall call the meeting to order at the appointed meeting time. However,
		when the attending shareholders do not represent a majority of the total number of
		issued shares, the chair may announce a postponement, provided that no more
		than two such postponements, for a combined total of no more than one hour, may
		be made. A pseudo-resolution could be reached in accordance with Article 175

Section 1 of the Company Law if there are insufficient attendees to attend the meeting after two meeting postponements that represent more than one thirds of shareholders. After a tentative resolution is made, when, prior to conclusion of the meeting, the attending shareholders represent a majority of the total number of issued shares, the chair may resubmit the tentative resolution for a vote by the shareholders’ meeting pursuant to Article 174 of the Company Act. Article 10: If a shareholders’ meeting is convened by the board of directors, the meeting agenda shall be set by the board of directors. The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution of the shareholders’ meeting. The above provisions 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 above meeting agenda (including extraordinary motions), except by a resolution of the shareholders’ meeting. After the chair declares the meeting adjourned, shareholders shall not elect another chair to hold another meeting at the same place or at any other place. If the chair declares the meeting adjourned in violation of the rules of procedure, the attending shareholders may elect a new chair by agreement of a majority of the votes represented by the attending shareholders, and then continue the meeting. Article 11: The legal person entrusted to attend the shareholders’ meeting is entitled to appoint only one person. 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. Article 12: Before speaking, an attending shareholder must specify on a speaker’s slip the subject of the speech, his/her shareholder account number, and account name. The order in which shareholders speak will be set by the chair. Article 13: The attending shareholders who present a statement slip but do not speak shall be deemed as not speaking. The content of the speech shall prevail if it is inconsistent with the statement slip. Article 14: The speech of the attending shareholders may not be interrupted by other shareholders, unless otherwise with the consent of the chairman and the speaking shareholder. The chairman must stop the offender from speaking. Article 15: 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. Article 16: After an attending shareholder has spoken, chair may respond in person or designate relevant personnel to respond. Article 17: When the chair is of the opinion that a proposal has been discussed sufficiently to put it to a vote, the chair may announce the discussion closed, call for a vote, and schedule sufficient time for voting.

Article 18: Vote monitoring and counting personnel for the voting on a proposal shall be appointed by the chair, provided that all monitoring personnel shall be shareholders of the Company. The results of the voting on shareholders’ meeting proposals shall be announced on-site at the meeting, and a record made of the vote.
Article 19: Except as otherwise provided in the Company Act and in the Company’s Articles of Incorporation, the passage of a proposal shall require an affirmative vote of a majority of the voting rights represented by the attending shareholders. The Chairman is to consult the motion ready for balloting with the attendees at the meeting and it is deemed as having been passed if there are no objections raised.
Article 20: When there is an amendment or an alternative to a proposal and it is not presented together with the original proposal, the chair shall 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.
Article 21: When a meeting is in progress, the chair may announce a break based on time considerations.
Article 22: If the topics or activities listed in the shareholders’ meeting agenda cannot be fully covered in a meeting session, a resolution may be adopted at the shareholders’ meeting to resume the meeting within five days, and no meeting notices and public announcements shall be required.
Article 23: The chair may direct the marshals (or security guards) to help maintain order at the meeting place. The marshals (or security guards) at the meeting venue assisting with maintenance of order shall wear armbands marked “Marshal.”
Article 24: These Rules shall take effect after having been submitted to and approved by a shareholders’ meeting. Subsequent amendments thereto shall be effected in the same manner.

Appendix 3. Rules Governing the Election of Directors

Lung Ming Green Energy Technology Engineering Co., Ltd. Rules Governing the Election of Directors

Article	1:	Except as otherwise provided by law and regulation or by the Company’s Articles
		of Incorporation, elections of directors shall be conducted in accordance with
		these Rules.
Article	2:	The open-ballot cumulative voting method shall be used for election of the
		directors at the Company. Attendance card numbers printed on the ballots may be
		used instead of recording the names of voting shareholders.
Article	3:	In the Company’s election of directors, each share will have voting rights in
		number equal to the directors to be elected, and may be cast for a single candidate
		or split among multiple candidates.
		The candidates nomination system shall be adopted for election of the directors of
		the Company in accordance with the provisions of Article 192-1 of the Company
		Act. The Company’s independent and non-independent directors shall be elected
		at the same time, but in separately calculated numbers.
Article	4:	The board of directors shall prepare separate ballots for directors in numbers
		corresponding to the directors or supervisors to be elected. The number of voting
		rights associated with each ballot shall be specified on the ballots, which shall then
		be distributed to the attending shareholders at the shareholders’ meeting
		Shareholders attending the election may only enter one candidate in each ballot.
		In the election of directors of the Company, shareholders may elect to exercise their
		voting rights electronically or on site. However, no separate ballot papers shall be
		issued for those who exercise their voting rights electronically.
		Shareholders exercising their voting rights electronically in the preceding paragraph
		shall do so on the electronic voting platform designated by the Company.
Article	5:	Director candidates shall be persons with capacity to make juridical acts. If a
		candidate is a shareholder, a voter must enter the candidate’s account name and
		shareholder account number in the “candidate” column of the ballot; for a non-
		shareholder, the voter shall enter the candidate’s full name and identity card number.
		However, when the candidate is a governmental organization or juristic-person
		shareholder, the name of the governmental organization or juristic-person shareholder
		shall be entered in the column for the candidate’s account name in the ballot paper, or
		both the name of the governmental organization or juristic-person shareholder and
		the name of its representative may be entered. When there are multiple
		representatives, the names of each respective representative shall be entered.
Article	6:	Before the election begins, the chair shall appoint persons to perform the
		respective duties of vote monitoring and counting personnel, provided that all
		monitoring personnel shall be shareholders of the Company.

Article 7: The ballot boxes shall be prepared by the board of directors and publicly checked by the vote monitoring personnel before voting commences.
Article 8: The voting rights shall be calculated on site immediately after the end of the poll, and the results of the calculation, including the list of persons elected as directors and the numbers of votes with which they were elected, shall be announced by the chair or emcee on the site.
The ballots for the aforementioned election shall be kept in the box, sealed and signed by the witness, and retained for at least one year. If legal action is instituted by shareholders pursuant to Article 189 of the Company Act, the ballots shall be retained until the final ruling of the action.
Article 9: A ballot is invalid under any of the following circumstances:
I. The ballot prepared uniformly by the board of directors for the election is not used.
II. A blank ballot is placed in the ballot box.
III. Neither account name of the candidate nor shareholder account number (or identity card number) is entered.
IV. The writing is unclear and indecipherable or has been altered.
V. Two or more candidates are entered in the same ballot.
VI. The candidate whose name is entered in the ballot is a shareholder, but the candidate’s account name and shareholder account number do not conform with those given in the shareholder register, or the candidate whose name is entered in the ballot is a non-shareholder, and a cross-check shows that the candidate’s name and identity card number do not match.
VII. Other words or marks are entered in addition to the candidate’s account name or shareholder account number (or identity card number).
Article 10: Within the limit on the number of directors as specified in the Articles of Incorporation of the Company, the candidates receiving ballots representing the highest numbers of voting rights will be elected sequentially as non-independent directors and independent directors according to the number of directors to be reelected, additionally elected, or by-elected as resolved by the shareholders’ meeting. When two or more persons receive the same number of votes, thus exceeding the specified number of positions, they shall draw lots to determine the winner, with the chair drawing lots on behalf of any person not in attendance.
Article 11: After review and verification, the personal information of the elected directors does not match, or the election is invalid in accordance with relevant laws and regulations.
Article 12: Any matters not provided for in these Rules shall be governed by the Company Act, the Company’s Articles of Incorporation, and relevant laws and regulations.
Article 13: These Rules, and any amendments hereto, shall be implemented after approval by a shareholders’ meeting.

Appendix 4. Shareholdings of All Directors

Lung Ming Green Energy Technology Engineering Co., Ltd.

(Originally named: Tung Kai Technology Engineering Co., Ltd.)

Shareholdings of all directors as of the book-closure date for the extraordinary shareholders’ meeting

==> picture [460 x 380] intentionally omitted <==

----- Start of picture text -----

Date: May 18, 2025
No. of shares held
Title Name or title % to the total issued
Number of shares
shares
Huayang Venture Capital Co., Ltd.
Chairman
Representative: CHIEN-LUNG HSU
Vice Huayang Venture Capital Co., Ltd.
Chairman Representative: Kuo, Hui-Lan
Huayang Venture Capital Co., Ltd.
Director 11,600,000 15.87%
Representative: Pan, Chi-Hsiu
Huayang Venture Capital Co., Ltd.
Director
Representative: Zhou, Ji-Ping
Huayang Venture Capital Co., Ltd.
Director
Representative: Chen, Zhen-Wei
Songshan Investment Co., Ltd.
Director 699,999 0.96%
Representative: Peng, Kuo-Lun
Total shareholding of all directors other than the
12,299,999 16.83%
independent directors
Independent
Cheng, Yun-Da 0 0.00%
Director
Independent
Shi, Yun-Ting 0 0.00%
Director
Independent
Li, Meng-Chieh 0 0.00%
Director
Total of all directors 12,299,999 16.83%
----- End of picture text -----

The total issued shares of the Company: 73,073,566 shares

Minimum statutory shareholding required for all directors: 5,845,885 shares

AI assistant

LUNG MING — AGM Information 2025

52252_rns_2025-08-15_4d53afd2-aa42-468d-a2a9-b1c94520e8c0.pdf

Lung Ming Green Energy Technology Engineering Co., Ltd.

Convened by four shareholders, including CHIEN-LUNG HSU

Parliamentary Procedure Handbook

Table of Contents

One. Meeting Procedures

Two. Shareholders’ Meeting Agenda

Lung Ming Green Energy Technology Engineering Co., Ltd. (originally Tung Kai Technology Engineering Co., Ltd.) Convened by four shareholders, including CHIEN-LUNG HSU Agenda for the 1st Extraordinary Shareholders' Meeting in 2025

Three. Ratification Item

Four. Discussions

Five. Election matters

Six. Other matters

Seven. Extempore Motion

Eight. Adjournment

會計師查核報告

查核意見

查核意見之基礎

關鍵查核事項

事項說明

因應之查核程序

事項說明

因應之查核程序

其他事項

管理階層與治理單位對個體財務報表之責任

會計師查核個體財務報表之責任

冠恆联合會計師事務所

(請參閱個體財務報告附註)

會計師查核報告

查核意見

查核意見之基礎

繼續經營有關之重大不確定性

關鍵查核事項

一、應收款項備抵損失之評估

事項說明

因應之查核程序

事項說明

因應之查核程序

事項說明

因應之查核程序

其他事項

管理階層與治理單位對合併財務報表之責任

會計師查核合併財務報表之責任

主管機關核准文字號

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司 合併綜合損益表

隆銘綠能科技工程股份有限公司

(原名：同開科技工程股份有限公司)

一一二年度限制員工權利新股發行及認股辦法

Attachment 2. Shareholdings of Directors Dismissed

Appendix 1. Articles of Incorporation

Lung Ming Green Energy Technology Engineering Co., Ltd.

Articles of Incorporation

Chapter I General Rules

Chapter II Shares

Chapter III Shareholders’ Meeting

Chapter IV Board of Directors and Audit Committee

Chapter V Managers

Chapter VI Accounting

Chapter VII Bylaw

Appendix 2. Rules of Procedure for Shareholders’ Meetings

Lung Ming Green Energy Technology Engineering Co., Ltd. Rules of Procedure for Shareholders’ Meetings

Appendix 3. Rules Governing the Election of Directors

Lung Ming Green Energy Technology Engineering Co., Ltd. Rules Governing the Election of Directors

Appendix 4. Shareholdings of All Directors

Lung Ming Green Energy Technology Engineering Co., Ltd.

More from LUNG MING

LUNG MING AGM Information 2025

隆銘綠能科技工程股份有限公司(原同開科技工程股份有限公司)及子公司合併綜合損益表