Stock code: 2464

MIRLE

Mirle Automation Corporation

2026 Shareholders' Meeting Handbook

May 28, 2026

Page

One. Meeting Procedure...1
Two. Meeting Agenda...2
I. Report items...3
II. Matters for Acknowledgment...4
III. Discussions...5
IV. Elections...8
V. Other Proposals...8
VI. Questions and Motions...8

Three. Attachments
I. 2025 Business Report...9
II. Audit Committee’s Report...13
III. Independent Auditors’ Report and 2025 Parent Company Only Financial Statements...14
IV. Independent Auditors’ Report and 2025 Consolidated Financial Statements...23
V. 2025 Annual Earnings Distribution Table...33
VI. Comparison Table of the Amended Articles of Incorporation...34
VII. Measures for Issuing Restricted Employee Stock...35
VIII. List of Independent Director Candidates...40
IX. Lifting of Business Strife Limitation Clause...41

Four. Appendices
I. Shareholding status of Directors...42
II. Rules of Procedure for Shareholders’ Meetings...43
III. Procedures for Election of Directors...45
IV. Articles of Incorporation (before amendment)...47

Mirle Automation Corporation

2026 Annual General Meeting Procedure

I. Meeting Called to Order
II. Chairman's address
III. Report items
IV. Matters for Acknowledgment
V. Discussions
VI. Elections
VII. Other Proposals
VIII. Motions
IX. Adjournment

Mirle Automation Corporation

2026 Shareholders’ Meeting Agenda

Method of Shareholders’ Meeting: In-person

Date: 9:00 a.m., May 28, 2026 (Thursday)

Venue: No. 3, Yanfa 2nd Road, Hsinchu Science Park (Conference Room, 1st floor of the Company)

One. Meeting Called to Order

Two. Chairman’s Address

Three. Reports

(I) 2025 Business Report
(II) Audit Committee’s Report on the Review of the 2025 Financial Statements
(III) Report on the Distribution of 2025 Cash Dividends from Earnings

Four. Matters for Acknowledgment

(I) Proposal for the 2025 Business Report and Financial Statements
(II) Proposal for the 2025 Earnings Distribution

Five. Discussions

(I) Proposal for Cash Distribution from Capital Surplus.
(II) Amendments to certain provisions of the Company’s “Articles of Incorporation.”
(III) Proposal for the Issuance of Restricted Employee Stocks

Six. Election Matters

By-election of one Independent Director of the 13th term.

Seven. Other Proposals

Removal of directors’ competition restrictions.

Eight. Questions and Motions

Nine. Adjournment

Report items

I. 2025 Business Report, Submitted for Acknowledgment

Explanation: Please refer to pages 9-12 of this handbook (Attachment I) for the 2025 Business Report.

II. Audit Committee’s Report on the Review of the 2025 Financial Statements, Submitted for Acknowledgment

Explanation: Please refer to Page 13 of this handbook (Attachment II) for the Audit Committee’s Audit Report.

III. Report on the Distribution of 2025 Cash Dividends from Earnings, Submitted for Acknowledgment

Explanation:

(I) As is required by Clause 43-1 of the Articles of Incorporation, if earnings are distributed as cash dividends, the Board of Directors is authorized to distribute them by a special resolution and report them to the shareholders.

(II) Pursuant to the resolution of the Board of Directors on March 11, 2026, the Company will distribute a cash dividend of NT$51,587,807, at NT$0.25 per share. Payments will be rounded down to the nearest whole NT dollar and amounts less than NT$1 will be forfeited and recognized as other income of the Company. The Chairman is authorized to determine the record date for distribution, the payment date and other related matters.

(III) If the number of outstanding shares is affected by the change in the Company’s capital stock and the cash dividends distribution ratio is changed as such, the Chairman is authorized to adjust it.

Matters for Acknowledgment

Case 1
Brought forth by the Board of Directors

Proposal: Acknowledgment of the 2025 Business Report and Financial Statements.

Explanation:
(I) The Company’s 2025 Business Report, Standalone Financial Statements, and Consolidated Financial Statements were approved by the 6st meeting of the 13th Board of Directors and have been reviewed by the Audit Committee.
(II) For the 2025 Business Report, Standalone Financial Statements, and Consolidated Financial Statements, please refer to pages 9-12 (Attachment I), pages 14-22 (Attachment III) and pages 23-32 (Attachment IV) of this handbook.
(III) The above is respectfully submitted for acknowledgment.

Resolution:

Case 2
Brought forth by the Board of Directors

Proposal: Acknowledgment of the 2025 Earnings Distribution Plan.

Explanation:
(I) The Company’s 2025 Earnings Distribution Table was approved by the 6st meeting of the 13th Board of Directors and has been reviewed by the Audit Committee.
(II) For the 2025 Earnings Distribution Table, please refer to page 33 of this handbook (Attachment V).
(III) The above is respectfully submitted for acknowledgment.

Resolution:

Discussions

Case 1
Brought forth by the Board of Directors

Proposal: The Company's Cash Distribution Plan from the capital surplus. It is hereby submitted for discussion.

Explanation:
(I) Pursuant to Article 241 of the Company Act, the Company plans to appropriate NT$51,587,807 from the capital surplus - additional paid-in capital with shares issued in excess of par value, based on the shareholders' shareholdings listed on the shareholder register on the record date. This dividend distribution is NT$0.25 per share.
(II) If the number of outstanding shares is affected by the change in the Company's capital stock and the cash dividends distribution ratio is changed as such, the Chairman is authorized to adjust it.

Resolution:

Case 2
Brought forth by the Board of Directors

Proposal: Amendment to Some Provisions of the Articles of Incorporation; it is brought forth for discussion.

Explanation:
(I) Proposal to amend certain articles of the "Articles of Incorporation" based on the Company's operational planning.
(II) For the Comparison Table of Amendments to the Articles of Incorporation, please refer to page 34 (Attachment VI) of this Handbook.

Resolution:

Case 3
Brought forth by the Board of Directors

Proposal: Proposal for the Issuance of Restricted Employee Shares, Submitted for Discussion.

Explanation:
(I) In accordance with Article 267 of the Company Act and the "Regulations Governing the Offering and Issuance of Securities by Issuers" promulgated by the Financial Supervisory Commission, the Company proposes to issue restricted shares to employees.
(II) Total issuance: 2,000 thousand shares, with a par value of NT$10 per share, totaling NT$20,000 thousand.
(III) Issuance conditions:

Issuance price: Issued free of charge, with an issuance price of NT$0 per share.
Type of shares issued: Common shares.
Vesting conditions:
(1) Employees who remain employed on each vesting date after being granted Restricted Stock Awards (RSAs), and who during the period have not been determined by the Company to have violated the Company's labor contract, employee code of conduct, trust agreement, corporate governance best practice principles, code of ethical conduct, work rules, non-compete and confidentiality rules, or any other agreement with the Company and who have met the individual performance evaluation criteria set by the Company, shall vest in the RSAs according to the following schedule:
One year after the term expires: 20%
Two years after the end of the term: 25%
Three years after the date of issuance: 25%
Four years after the end of the term: 30%
(2) Individual performance criterion: The most recent annual performance evaluation prior to vesting must be rated Grade A.
If an employee does not meet the vesting conditions after receiving the RSAs or in the event of inheritance, the handling shall be carried out in accordance with the issuance plan formulated by the Company.

(IV) Employee eligibility requirements and number of shares allotted:
1. Recipients are limited to employees of the Company. Eligible employees must be full-time employees who have reported for duty as of the RSA grant date and have met specified performance criteria.
2. Eligible employees must fall into one of the following categories:
(1) Key personnel involved in the Company's future development;
(2) Individuals whose performance provides significant value to the Company; or
(3) Core new hires.
3. The actual number of RSAs to be granted shall be determined with reference to factors such as seniority, position level, work performance, overall contribution, special achievements, or other management considerations. The proposed allocation must be approved by the Chairperson and submitted to the Board of Directors for approval. For managerial personnel or directors concurrently serving as employees, prior approval by the Compensation Committee is required.

(V) Necessity of issuing restricted employee shares: The purpose of this issuance is to attract and retain key talent to help achieve the Company’s medium- and long-term goals, motivate employees to fully commit to achieving the Company’s operational objectives, create greater value for the Company and its shareholders, and align the interests of employees with those of shareholders.

(VI) Potential expensing amount, dilution of earnings per share, and other impacts on shareholders' equity:

Assuming a closing price of NT$80 per common share, the estimated expense recognition (if vesting conditions are met) is as follows: 2026 (5 months): NT$32,222 thousand; 2027: NT$64,000 thousand; 2028: NT$37,000 thousand; 2029: NT$19,778 thousand; 2030 (7 months): NT$7,000 thousand.
The potential annual decrease in earnings per share from 2026 to 2030 is estimated at approximately NT$0.16, NT$0.31, NT$0.18, NT$0.10, and NT$0.03, respectively. The resulting dilution is limited and therefore is not expected to have a material impact on shareholders’ equity.

(VII) If any matters not covered herein arise such as future changes to applicable laws or regulations by competent authorities, or other changes due to objective environmental factors, the Board of Directors is authorized to handle such matters in accordance with relevant regulations.

(VIII) Please refer to pages 35-39 of this Handbook for the procedures governing the issuance of new restricted employee shares (Attachment VII).

Resolution:

Elections

Proposal: By-election of one Independent Director of the 13th term. Proposed by the Board of Directors

Explanation:

(I) Mr. Chia-Ming Hsu, an Independent Director of the current (13th) term, resigned on November 17, 2025. A by-election will be held at the Annual General Meeting of Shareholders on May 28, 2026, to fill the vacancy of one Independent Director. The term of the newly elected Independent Director will be from May 28, 2026 to May 25, 2028 (to serve the unexpired portion of the original term).

(II) The election of independent directors will be conducted through a candidate nomination system, whereby shareholders elect directors from the list of nominated candidates. For the educational background, experience, and other relevant information of the independent director candidates, please refer to pages 40 of this Handbook (Attachment VIII).

(III) For the procedures for director elections, please refer to page 45 of this Handbook (Appendix III).

Election results:

Other Proposals

Proposal: Proposal to lift the restriction on directors from engaging in competitive conduct. Proposed for discussion. Proposed by the Board of Directors

Clarification:

(I) This case is handled as required by Article 209 of the Company Act.

(II) It is proposed to lift the non-competition restrictions for the directors, in the event they invest in or operate other businesses with the same or similar scope of operations as the Company. For the items proposed for exemption from directors' non-competition restrictions, please refer to page 41 of this Handbook (Attachment IX).

Resolution:

Motions

Adjournment

Attachment I

2025 Business Report

Ladies and gentlemen:

Looking back at 2025, as global inflationary pressures gradually eased and the impact of U.S. tariff policy adjustments diminished, the overall economic environment gradually stabilized. Meanwhile, the rapid expansion of artificial intelligence (AI) applications drove continued capacity growth in advanced semiconductor processes and high-end packaging and testing, providing steady growth momentum for the automation equipment industry. The Company, adhering to its “Expansion 3.0” business strategy, has successfully transformed from a traditional automation system integration model into a provider of intelligent automation solutions centered on proprietary products. This transformation has strengthened its product leadership and technological integration advantages, significantly enhanced market competitiveness, and laid a solid foundation for long-term, stable profit growth. In terms of technology and quality, the Company continues to enhance the reliability metrics of its semiconductor equipment. Several key pieces of equipment co-developed with leading customers have received high recognition and validation through proven performance, further consolidating the Company’s brand position and market influence in the field of high-end semiconductor automated material handling equipment.

Looking ahead to 2026, although the global economy is expected to maintain steady growth, geopolitical developments and ongoing supply chain restructuring trends will continue to affect industry structures and the operating environment. The Company will take the development of a “resilient enterprise” as its core strategic direction and will comprehensively advance its AI-driven digital transformation strategy to strengthen organizational responsiveness and operational flexibility. By introducing AI Agents and an AI Boss management framework, the Company will drive comprehensive upgrades in design drawing interpretation, precise cost control, and process error-proofing management, establish a proactive monitoring and decision-support system, and continuously improve quality standards and operational efficiency. At the same time, the Company will actively expand its presence in the semiconductor and high-tech industry markets, deepen its product and technology deployment, create long-term and stable value returns for shareholders, and continue to meet the high expectations of its customers.

The 2025 business performance and 2026 business outlook are hereby reported as follows:

I. 2024 Business Report

Results of Business Plan Implementation:

Successfully transformed from a traditional System Integration (SI) model into an integrated solution provider centered on proprietary products. This shift has optimized the gross margin structure, bolstered market competitiveness, and established a differentiated brand positioning within the semiconductor equipment market.

The relevant data is as follows:

Unit: NT$ thousand; %

Item	2025	2024	% Change
Operating income	6,680,963	7,502,801	-10.95
Gross margin	1,253,741	1,357,060	-7.61
Net income after tax	(168,794)	110,321	-253.00
Net income attributable to owners of the parent	(172,260)	103,013	-267.22
Gross profit margin (%)	18.77	18.09
Operating profit margin (%)	-1.13	0.61
Net profit margin (%)	-2.53	1.47
Basic earnings per share after tax (NT$)	(0.84)	0.52

Budget Execution: The Company did not publicly disclose financial budget information for 2025.
Analysis of Financial Income, Expenditure and Profitability

The Company's long-term goal is to establish Mirle as a globally localized enterprise. This year, it adopts "Expansion 3.0," active R&D, quality assurance, and precise cost management as its guiding principles. The Company has maintained effective control over its financial inflows and outflows. As of year-end, cash and cash equivalents amounted to approximately NT$2.232 billion, with a current ratio of 129.36%, and its financial structure remains stable and sound. 3. An analysis of financial income and expenditure and profitability is as follows:

Unit: NT$; %

Year Analysis Item	Consolidated Financial Analysis
		2025	2024
Financial structure	Liability-to-asset ratio (%)	55.68	58.21
	Long-term funds to property, plant and equipment ratio (%)	234.84	272.75
Profitability	Return on assets (%)	-1.07	1.27
	Return on equity (%)	-3.29	2.33
	Pre-tax net profit as a percentage of paid-in capital (%)	-10.40	5.95
	Net profit margin (%)	-2.53	1.47
	Earnings(Loss) per share (NT$)	-0.84	0.52

Research and Development Status:

Key technologies successfully developed in this year up to the date when the Annual Report was printed (acquired patents):

(1) Robotic dog
(2) Immersion server system and its automation equipment
(3) Aerial transporter and its picking module
(4) Teaching point positioning system and method for aerial transporters
(5) Charging equipment for self-propelled ground vehicles
(6) Semiconductor storage equipment and storage equipment monitoring method
(7) Overhead Hoist Automated Guided Vehicle
(8) Automated Guided Vehicle and Mobile Equipment
(9) Overhead Hoist Transfer
(10) Shuttle cart equipment
(11) Automated Guided Vehicle System

(12) Railcar Control System
(13) Suspended Conveying Equipment and Perceived Control System
(14) Railcar system
(15) Railcars and Vision Sensing equipment
(16) Semiconductor Carrier Access System
(17) Semiconductor Wafer Cassette Retrieval System
(18) Precision Alignment Equipment
(19) Mounting equipment
(20) Omni-wheel Mobile Trolley Equipment

II. Overview of the 2025 Business Plan

Business strategies:
(1) Management policy: Guided by the principle of building a “resilient enterprise.”
(2) Operational goals:
A. Risk assessment and management.
B. Core operations: semiconductor equipment, AI robotics, and logistics systems.
C. Leverage AI-driven digital tools to support employee growth and collaboration.
D. Foster employee resilience through comprehensive training and practical tools to enhance adaptability.
Key production/sales policies:
(1) Technological advantage: Acquire complete system integration technologies and develop automated equipment for energy conservation and environmental protection purposes.
(2) Product integration: Provide integrated system solutions and combine the collaborative use of various logistics and process equipment, robot applications, industrial control and information systems.
(3) Business model: Continue product innovation and technology in the automation field, provide complete solutions for the entire plant and line, and expand business performance.
(4) R&D capacity: Strengthen R&D capability in new fields, new products, and new technologies, and produce functional data and analyses on automated equipment and systems.
Future strategies, impacts of the competitive environment, regulatory environment, and the overall business environment:
(1) Future strategies:
A. Flexibly adjust the organization to maximize manpower efficiency, integrate multinational talents and collaborative resources to maximize performance and reduce costs; implement cross-border technology sharing to enhance overall combat effectiveness.
B. Constantly developing innovative and competitive business models and knowledge management systems, establishing industry processes and procedures, integrating and maximizing internal and external resources, understanding market dynamics, and constructing a globally localized Mirle.
C. Adopt the “Total Marketing Program” model to expand sales and market share.

(2) Impacts of the competitive environment, regulatory environment, and macroeconomic environment: The Company has adopted appropriate measures and amended internal policies in response to regulatory changes.

We would like to express our sincere appreciation to all shareholders for your long-standing support and trust. In the face of global industrial restructuring and rapid technological advancement, the Company will continue to be driven by innovation and grounded in lean management, strengthening its core technologies and manufacturing capabilities, deepening partnerships with customers, and steadily expanding its market presence. We will hold ourselves to higher standards by upholding our “right-first-time” quality commitment and delivering competitive and forward-looking intelligent equipment and integrated solutions. Looking ahead, we are confident that, through the concerted efforts of all employees, we will seize industry growth opportunities, continuously enhance corporate value, and create long-term, stable, and sustainable returns for our shareholders. We sincerely look forward to your continued guidance and support as we work together with the Company to reach new heights.

We wish all our shareholders
Full of joy and all the best

Chairman: Sun Houng
Manager: Shih-Tung Lin
Head of Accounting: Fang-Yi Lin

Attachment II

Audit Committee’s Report

The Board of Directors has submitted the 2025 annual business report, financial statements and profit distribution proposal for the company. The financial statements have been audited by CPAs Ya-Yun Chang and Yu-Feng Huang from KPMG, who issued an unqualified audit report.

The above-mentioned business report, financial statements and earnings distribution proposal have been reviewed by the Audit Committee and are found to be in conformity with Article 14-4 of the Securities and Exchange Act and Article 219 of the Company Act.

To:

The Company’s 2026 Annual Shareholders' Meeting

Mirle Automation Corporation

Convener of the Audit Committee: Paul Hsu

徐泽霞

March 11, 2026

Attachment III

(Parent Company Only Financial Statement)

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders
Mirle Automation Corporation

Opinion

We have audited the accompanying financial statements of Mirle Automation Corporation (the "Corporation"), which comprise the balance sheets as of December 31, 2025 and 2024, and the statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the financial statements, including material accounting policy information (collectively referred to as the "financial statements").

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

Basis for Opinion

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

Key Audit Matters

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

The key audit matter of the Corporation's financial statements for the year ended December 31, 2025 is described as follows:

Revenue recognition

Revenue from construction contract accounts for around 90% of the total revenue of the Corporation and is the major revenue source. According to the IFRSs, the revenue recognition is subject to contracts approved by all parties with respective performance obligations satisfied.

As a contract or order may be initiated before it is confirmed, there is a risk that the amount of revenue recognized is overestimated; therefore, we considered the occurrence of the contract or order as a

significant risk and deemed it as a key audit matter.

We performed the following procedures to address the key audit matter:

We understood the internal controls of the contracts and orders and tested the operating effectiveness of these controls.
We sampled the recognized revenue from construction contracts and verified the occurrence of these contracts or orders.

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

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

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

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

Auditors’ Responsibilities for the Audit of the Financial Statements

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

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

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

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

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

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

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

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

The engagement partners on the audits resulting in this independent auditors’ report are Ya-Yun Chang and Cheng-Chih Lin

Deloitte & Touche
Taipei, Taiwan
Republic of China

March 11, 2026

Notice to Readers

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

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

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

ASSETS	2025		2024
	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Notes 4, 6 and 31)	$ 1,619,076	15	$ 1,245,901	11
Financial assets at amortized cost - current (Notes 4, 9 and 31)	365	-	-	-
Contract assets - current (Notes 4, 5, 23 and 32)	2,970,543	28	4,694,344	41
Notes receivable (Notes 4, 10, 23 and 31)	9,155	-	929	-
Accounts receivable (Notes 4, 10, 23 and 31)	581,567	6	66,392	-
Receivables from related parties (Notes 4, 23, 31 and 32)	13,898	-	12,567	-
Other receivables (Notes 4, 10 and 31)	9,524	-	16,581	-
Other receivables from related parties (Notes 4, 31 and 32)	1,539	-	1,620	-
Current tax assets (Notes 4 and 25)	27,572	-	17,241	-
Inventories (Notes 4, 5 and 11)	824,762	8	771,378	7
Refundable deposits - current (Note 31)	72,198	1	20,063	-
Other current assets (Notes 4, 16 and 32)	47,974	-	68,486	1
Total current assets	6,178,173	58	6,915,502	60
NON-CURRENT ASSETS
Financial assets at fair value through other comprehensive income - non-current (Notes 4, 8 and 31)	122,234	1	118,895	1
Investments accounted for using the equity method (Notes 4 and 12)	2,087,280	20	2,131,588	19
Property, plant and equipment (Notes 4, 13 and 32)	2,017,780	19	2,102,373	18
Right-of-use assets (Notes 4 and 14)	149,395	2	175,449	2
Other intangible assets (Notes 4, 15 and 32)	28,991	-	33,607	-
Deferred income tax assets (Notes 4 and 25)	36,764	-	13,164	-
Prepayments for equipment	1,291	-	4,924	-
Refundable deposits - Non current (Note 31)	27,933	-	953	-
Other non-current assets (Notes 4 and 16)	-	-	76	-
Total non-current assets	4,471,668	42	4,581,029	40

TOTAL

$ 10,649,841 100

$ 11,496,531 100

LIABILITIES AND EQUITY	2025		2024
	Amount	%	Amount	%
CURRENT LIABILITIES
Short-term bank loans (Notes 17 and 31)	$ 750,000	7	$ 900,000	8
Financial liabilities at fair value through profit or loss - current (Notes 4, 7, 18 and 31)	3,725	-	-	-
Contract liabilities - current (Notes 4, 23 and 32)	212,514	2	353,303	3
Notes payable (Note 31)	491	-	23,450	-
Accounts payable (Note 31)	2,207,744	21	2,772,268	24
Accounts payable to related parties (Notes 31 and 32)	161,173	2	30,791	1
Current tax liabilities (Notes 4 and 25)	-	-	14,195	-
Provisions - current (Notes 4 and 20)	9,135	-	4,235	-
Lease liabilities - current (Notes 4, 14 and 31)	25,313	-	25,145	-
Current portion of long-term bonds payable (Notes 4, 18 and 31)	946,826	9	-	-
Current portion of long-term bank loans (Notes 17 and 31)	322,995	3	181,852	2
Accrued expenses and other current liabilities (Notes 19, 31 and 32)	630,447	6	576,006	5
Total current liabilities	5,270,363	50	4,881,245	43
NON-CURRENT LIABILITIES
Financial liabilities at fair value through profit or loss - non-current (Notes 4, 7, 18 and 31)	-	-	1,000	-
Bonds Payable (Notes 4, 18 and 31)	-	-	946,423	8
Long-term bank loans (Notes 17 and 31)	181,966	2	159,319	1
Deferred income tax liabilities (Notes 4 and 25)	1,277	-	17,681	-
Lease liabilities - non-current (Notes 4, 14 and 31)	135,450	1	161,779	2
Net defined benefit liabilities - non current (Notes 4 and 21)	111,777	1	135,544	1
Guarantee deposits received (Notes 31 and 32)	748	-	748	-
Other non-current liabilities (Notes 19 and 31)	6,000	-	9,000	-
Total non-current liabilities	437,218	4	1,431,494	12
Total liabilities	5,707,581	54	6,312,739	55
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE CORPORATION (Notes 4, 18, 22 and 27)
Share capital
Ordinary shares	2,064,512	19	2,045,312	18
Capital surplus	1,033,553	10	997,808	9
Retained earnings
Legal reserve	1,038,600	10	1,023,232	9
Special reserve	-	-	135,152	1
Unappropriated earnings	862,980	8	964,565	8
Other equity
Exchange differences on the translation of the financial statements of foreign operations	(75,345)	(1)	(40,250)	-
Unearned Employee Benefits	63,798	1	-	-
Unrealized valuation gain on financial assets at fair value through other comprehensive income	(45,838)	(1)	57,973	-
Total shareholders' equity	4,942,260	46	5,183,792	45
TOTAL	$ 10,649,841	100	$ 11,496,531	100

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

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
NET SALES (Notes 4, 23 and 32)	$ 5,283,912	100	$ 6,289,079	100
OPERATING COSTS (Notes 4, 11, 15, 24 and 32)	4,272,605	81	5,127,252	82
GROSS PROFIT	1,011,307	19	1,161,827	18
UNREALIZED GAIN ON TRANSACTIONS WITH SUBSIDIARIES AND ASSOCIATES	(2,923)	-	(22,548)	-
REALIZED GROSS PROFIT	1,008,384	19	1,139,279	18
OPERATING EXPENSES (Notes 15, 24 and 32)
Selling and marketing expenses	350,045	7	335,051	5
General and administrative expenses	420,610	8	398,968	6
Research and development expenses	387,734	7	392,382	6
Expected credit (gain) loss (Notes 10 and 23)	(10,224)	-	(9,384)	-
Total operating expenses	1,148,165	22	1,117,017	17
OTHER OPERATING INCOME AND EXPENSES (Note 24)	(54)	-	(88)	-
PROFIT FROM OPERATIONS	(139,835)	(3)	22,174	1
NONOPERATING INCOME AND EXPENSES
Interest income (Note 24)	8,648	-	20,906	-
Other income (Notes 15, 24 and 32)	49,042	1	24,380	-
Other gains and losses (Notes 24 and 32)	(13,198)	-	(15,407)	-
Finance costs (Note 24)	(50,606)	(1)	(57,345)	(1)
Share of (loss) profit of subsidiaries and associates (Note 12)	(27,454)	-	(13,734)	-
Foreign exchange gain (loss), net (Note 34)	(53,056)	(1)	122,969	2
Total non-operating income and expenses	(86,624)	(1)	81,769	1
PROFIT (LOSS) BEFORE INCOME TAX	(226,459)	(4)	103,943	2
INCOME TAX EXPENSE (Notes 4 and 25)	(54,199)	(1)	930	-
NET PROFIT (LOSS) FOR THE YEAR	(172,260)	(3)	103,013	2

(Continued)

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
OTHER COMPREHENSIVE INCOME (LOSS)
(Notes 21, 22 and 31)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans	22,477	1	50,669	1
Unrealized gain on investments in equity instruments at fair value through other comprehensive income	5,825	-	47,942	-
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of the financial statements of foreign operations	(35,095)	(1)	104,933	2
Other comprehensive income for the year	(6,793)	-	203,544	3
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$(179,053)	(3)	$306,557	5
EARNINGS PER SHARE (Note 26)
Basic
	$(0.84)		$0.52
Diluted
	$(0.84)		$0.52

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

(Concluded)

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Share Capital		Capital Surplus	Retained Earnings			Other Equity			Total Equity
	Shares (In Thousands)	Amount		Legal Reserve	Special Reserve	Unappropriated Earnings	Exchange Differences on Translation of the Financial Statements of Foreign Operations	Unrealized Valuation (Loss) Gain on Financial Assets at Fair Value Through Other Comprehensive Income	Unearned Employee Benefits
BALANCE, JANUARY 1, 2024	195,531	$ 1,955,312	$ 286,543	$ 1,003,214	$ 127,377	$ 943,027	$ (145,183)	$ 10,031	$ -	$ 4,180,321
Appropriation of 2023 earnings
Legal reserve	-	-	-	20,018	-	(20,018)	-	-	-	-
Reversal of special reserve	-	-	-	-	7,775	(7,775)	-	-	-	-
Cash dividends distributed by the Corporation - 5%	-	-	-	-	-	(97,766)	-	-	-	(97,766)
Other changes in capital surplus
Changes in the Corporation's ownership interests in subsidiaries	-	-	(12)	-	-	(6,585)	-	-	-	(6,597)
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	(12,293)	-	-	-	-	-	-	(12,293)
Equity component of convertible bonds	-	-	230,748	-	-	-	-	-	-	230,748
Net profit for the year ended December 31, 2024	-	-	-	-	-	103,013	-	-	-	103,013
Other comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	50,669	104,933	47,942	-	203,544
Total comprehensive income for the year ended December 31, 2024	-	-	-	-	-	153,682	104,933	47,942	-	306,557
Issuance of ordinary shares for cash	9,000	90,000	477,000	-	-	-	-	-	-	567,000
Share-based payment transactions	-	-	15,822	-	-	-	-	-	-	15,822
BALANCE, DECEMBER 31, 2024	204,531	2,045,312	997,808	1,023,232	135,152	964,565	(40,250)	57,973	-	5,183,792
Appropriation of 2024 earnings
Legal reserve	-	-	-	15,368	-	(15,368)	-	-	-	-
Reversal of special reserve	-	-	-	-	(135,152)	135,152	-	-	-	-
Cash dividends distributed by the Corporation - 5%	-	-	-	-	-	(71,586)	-	-	-	(71,586)
Other changes in capital surplus
Convertible bonds redeemed	-	-	(1,345)	-	-	-	-	-	-	(1,345)
Net profit for the year ended December 31, 2025	-	-	-	-	-	(172,260)	-	-	-	(172,260)
Other comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	-	22,477	(35,095)	5,825	-	(6,793)
Issuance of restricted employee shares	1,920	19,200	37,090	-	-	-	-	-	(56,290)	-
Compensation costs of the employee restricted shares recognized	-	-	-	-	-	-	-	-	10,452	10,452
BALANCE, DECEMBER 31, 2025	206,451	$ 2,064,512	$ 1,033,553	$ 1,038,600	$ -	$ 862,980	$ (75,345)	$ 63,798	$ (45,838)	$ 4,942,260

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

MIRLE AUTOMATION CORPORATION

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

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Profit (Loss) before income tax	$ (226,459)	$ 103,943
Adjustments for:
Depreciation expenses	132,256	135,030
Amortization expenses	8,696	16,616
Expected credit loss reversed	(10,224)	(9,384)
Net gain on fair value changes of financial assets at fair value through profit or loss	2,608	(1,600)
Finance costs	50,606	57,345
Interest income	(8,648)	(20,906)
Dividend income	(2,559)	(627)
Share-based compensation	10,452	15,822
Share of (loss) gain of subsidiaries and associates	27,454	13,734
Loss (gain) on disposal of property, plant and equipment	54	88
Reclassify property, plant and equipment as expenses	252	1,439
Write-down of inventories	2,750	18,000
Unrealized gain on transactions with subsidiaries and associates	2,923	22,548
Net (gain) loss on foreign currency exchange	82,017	(55,238)
Gain on disposal of subsidiaries	(1,676)	-
Gain on lease modification	-	(69)
Changes in operating assets and liabilities
Contract assets	1,667,919	357,205
Notes receivable	(8,372)	56,562
Accounts receivable	(519,460)	81,680
Receivable from related parties	(1,397)	(5,035)
Other receivables	5,983	4,944
Other receivables - related parties	81	4,038
Inventories	(58,628)	(89,675)
Other current assets	21,457	733
Other non-current assets	76	324
Contract liabilities	(140,789)	(143,145)
Notes payable	(22,959)	14,281
Accounts payable	(569,302)	669,388
Accounts payable to related parties	129,453	(196,920)
Provisions	4,900	1,347
Accrued expenses and other current liabilities	65,813	26,685
Net defined benefit liabilities	(1,290)	(18,567)
Cash used in operations	643,987	1,060,586
Income tax paid	(10,331)	(94,730)
Net cash generated operating activities	633,656	965,856
CASH FLOWS FROM INVESTING ACTIVITIES
Cash returns from capital reduction of investments in financial assets at fair value through other comprehensive income	2,486	10,046
Acquisition of financial assets at amortized cost	(365)	-
Acquisition of financial assets at fair value through profit or loss	(50,000)	-
Disposal of financial assets at fair value through profit or loss	50,215	-
Acquisition of investments accounted for using the equity method	(40,000)	(566,104)
		(Continued)

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
Cash returns from capital reduction of investments in financial assets at fair value through other comprehensive income	-	540,149
Acquisition of property, plant and equipment	(37,291)	(16,372)
Disposal of property, plant and equipment	935	-
Increase in refundable deposits	(79,088)	-
Decrease in refundable deposits	-	37,623
Acquisition of intangible assets	(4,080)	(4,459)
Increase in prepayments for equipment	-	(2,978)
Decrease in prepayments for equipment	3,633	-
Interest received	9,743	19,935
Dividends received from subsidiaries	21,395	223,730
Net cash generated (used in) investing activities	(122,417)	241,570
CASH FLOWS FROM FINANCING ACTIVITIES
Increase in short-term bank loans	3,100,000	8,850,000
Decrease in short-term bank loans	(3,250,000)	(10,450,000)
Increase in short-term bills payable	899,214	1,498,396
Decrease in short-term bills payable	(899,214)	(1,648,213)
Proceeds from issuance of bonds	-	1,174,201
Repayments of redemption of bonds	(18,515)	-
Proceeds from long-term bank loans	400,000	-
Repayments of long-term bank loans	(236,210)	(408,316)
Repayment of the principal portion of lease liabilities	(24,819)	(25,092)
Dividends paid	(71,586)	(97,766)
Issuance of ordinary shares for cash	-	567,000
Interest paid	(31,389)	(52,612)
Net cash used in financing activities	(132,519)	(592,402)
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH HELD IN FOREIGN CURRENCIES	(5,545)	11,477
NET DECREASE IN CASH AND CASH EQUIVALENTS	373,175	626,501
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	1,245,901	619,400
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 1,619,076	$ 1,245,901

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

Attachment IV

(Consolidated Financial Statement)

INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders
Mire Automation Corporation

Opinion

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

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

Basis for Opinion

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

Key Audit Matters

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

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

Revenue recognition

Revenue from construction contract accounts for around 80% of the total revenue of the Group and is the major revenue source. According to the IFRSs, the revenue recognition is subject to contracts approved by all parties with respective performance obligations satisfied.

We performed the following procedures to address the key audit matter:

We understood the internal controls of the contracts and orders and tested the operating effectiveness of these controls.
We sampled the recognized revenue from construction contracts and verified the occurrence of these contracts or orders.

Other Matter

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

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

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

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

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

Auditors' Responsibilities for the Audit of the Consolidated Financial Statements

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

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

Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Group to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision, and performance of the group audit. We remain solely responsible for our audit opinion.

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

The engagement partners on the audits resulting in this independent auditors’ report are Ya-Yun Chang and Cheng-Chih Lin

Deloitte & Touche
Taipei, Taiwan
Republic of China

March 11, 2026

Notice to Readers

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

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

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

ASSETS	2025		2024
	Amount	%	Amount	%
CURRENT ASSETS
Cash and cash equivalents (Notes 4, 6 and 33)	$ 2,231,782	20	$ 1,720,776	14
Financial assets at amortized cost - current (Notes 4, 9 and 33)	365	-	-	-
Contract assets - current (Notes 4, 5, 25 and 34)	3,239,507	29	5,039,146	40
Notes receivable (Notes 4, 10, 25 and 33)	40,979	-	24,955	-
Accounts receivable (Notes 4, 10, 25 and 33)	774,971	7	394,122	3
Receivables from related parties (Notes 4, 25, 33 and 34)	52,614	-	67,055	1
Other receivables (Notes 4, 10 and 33)	24,862	-	32,473	-
Other receivables from related parties (Notes 4, 33 and 34)	1,465	-	1,500	-
Current tax assets (Notes 4 and 27)	27,928	-	17,241	-
Inventories (Notes 4, 5 and 11)	1,025,027	9	1,081,406	9
Refundable deposits -current (Note 33)	72,198	1	20,063	-
Other current assets (Notes 4, 18 and 34)	76,199	1	230,116	2
Total current assets	7,567,897	67	8,628,853	69
NON-CURRENT ASSETS
Financial assets at fair value through other comprehensive income - non-current (Notes 4, 8 and 33)	169,186	1	166,784	1
Investments accounted for using the equity method (Notes 4 and 13)	857,417	8	945,446	8
Property, plant and equipment (Notes 4, 14,34 and 37)	2,318,387	21	2,449,898	19
Right-of-use assets (Notes 4, 15 and 37)	184,485	2	212,698	2
Other intangible assets (Notes 4 and 17)	30,344	-	35,587	-
Goodwill (Notes 4 and 16)	71,130	1	70,632	1
Deferred income tax assets (Notes 4 and 27)	36,764	-	13,164	-
Prepayments for equipment	19,291	-	22,924	-
Refundable deposits - non-current (Note 33)	40,005	-	13,284	-
Other non-current assets (Notes 4 and 18)	-	-	76	-
Total non-current assets	3,727,009	33	3,930,493	31

TOTAL

$ 11,294,906 100

$ 12,559,346 100

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

	2025		2024
	Amount	%	Amount	%
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term bank loans (Notes 19 and 33)	$ 750,000	7	$ 900,000	7
Financial liabilities at fair value through profit or loss -current (Notes 4, 7, 20 and 33)	3,725	-	-	-
Contract liabilities - current (Notes 4, 25 and 34)	270,059	3	485,620	4
Notes payable (Note 33)	491	-	23,450	-
Accounts payable (Note 33)	2,684,774	24	3,474,295	28
Accounts payable to related parties (Notes 33 and 34)	233,207	2	182,445	2
Current tax liabilities (Notes 4 and 27)	7,831	-	21,106	-
Provisions - current (Notes 4 and 22)	9,766	-	4,987	-
Lease liabilities - current (Notes 4, 15 and 33)	25,632	-	25,459	-
Current portion of long-term bonds payable (Notes 20 and 33)	946,826	8	-	-
Current portion of long-term bank loans (Notes 19 and 33)	323,602	3	182,445	1
Accrued expenses and other current liabilities (Notes 21, 33 and 34)	594,380	5	577,559	5
Total current liabilities	5,850,293	52	5,877,366	47
NON-CURRENT LIABILITIES
Financial liabilities at fair value through profit or loss - non-current (Notes 4, 7, 20 and 33)	-	-	1,000	-
Bonds payable (Notes 4, 20 and 33)	-	-	946,423	8
Long-term bank loans (Notes 19 and 33)	182,900	2	160,860	1
Deferred income tax liabilities (Notes 4 and 27)	1,277	-	17,681	-
Lease liabilities - non-current (Notes 4, 15 and 33)	135,611	1	162,259	1
Net defined benefit liabilities - non-current (Notes 4 and 23)	111,777	1	135,544	1
Guarantee deposits received (Notes 33 and 34)	748	-	748	-
Other non-current liabilities (Notes 21 and 33)	6,629	-	9,435	-
Total non-current liabilities	438,942	4	1,433,950	11
Total liabilities	6,289,235	56	7,311,316	58
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE CORPORATION (Notes 4, 20, 24, 29 and 32)
Share capital
Ordinary shares	2,064,512	18	2,045,312	16
Capital surplus	1,033,553	9	997,808	8
Retained earnings
Legal reserve	1,038,600	9	1,023,232	8
Special reserve	-	-	135,152	1
Unappropriated earnings	862,980	8	964,565	8
Other equity
Exchange differences on the translation of the financial statements of foreign operations	(75,345)	(1)	(40,250)	-
Unearned Employee Benefits	(45,838)	-	-	-
Unrealized valuation gain on financial assets at fair value through other comprehensive income	63,798	1	57,973	-
Total equity attributable to shareholders of the Corporation	4,942,260	44	5,183,792	41
NON-CONTROLLING INTERESTS (Notes 4, 24, 31 and 32)	63,411	-	64,238	1
Total equity	5,005,671	44	5,248,030	42
TOTAL	$ 11,294,906	100	$ 12,559,346	100

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

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
NET SALES (Notes 4, 25, 34 and 38)	$ 6,680,963	100	$ 7,502,801	100
OPERATING COSTS (Notes 4, 11, 26 and 34)	5,436,593	81	6,125,314	82
GROSS PROFIT	1,244,370	19	1,377,487	18
UNREALIZED GAIN ON TRANSACTIONS WITH ASSOCIATES	9,371	-	(20,427)	-
REALIZED GROSS PROFIT	1,253,741	19	1,357,060	18
OPERATING EXPENSES (Notes 26 and 34)
Selling and marketing expense	380,837	6	378,154	5
General and administrative expense	510,070	7	480,877	7
Research and development expense	451,036	7	461,546	6
Expected credit gain (Notes 10 and 25)	(11,076)	-	(10,322)	-
Total operating expenses	1,330,867	20	1,310,255	18
OTHER OPERATING INCOME AND EXPENSES (Note 26)	1,898	-	(1,000)	-
PROFIT FROM OPERATIONS	(75,228)	(1)	45,805	-
NONOPERATING INCOME AND EXPENSES
Interest income (Note 26)	13,769	-	27,072	-
Other income (Notes 17, 26 and 34 )	54,868	1	47,901	1
Other gains and losses (Notes 26 and 34)	(13,646)	-	(15,358)	-
Finance costs (Note 26)	(50,743)	(1)	(57,458)	(1)
Share of loss of associates (Note 13)	(90,836)	(1)	(43,123)	(1)
Foreign exchange gain (loss), net (Note 36)	(52,811)	(1)	116,768	2
Total non-operating income and expenses	(139,399)	(2)	75,802	1
PROFIT BEFORE INCOME TAX	(214,627)	(3)	121,607	1
INCOME TAX EXPENSE (Notes 4 and 27)	(45,833)	-	11,286	-
NET PROFIT FOR THE YEAR	(168,794)	(3)	110,321	1
			(Continued)

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
OTHER COMPREHENSIVE INCOME (LOSS)
(Notes 23, 24 and 33)
Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit plans	$ 22,477	-	$ 50,669	1
Unrealized gain on investments in equity instruments at fair value through other comprehensive income	5,825	-	47,942	-
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of the financial statements of foreign operations	(35,153)	-	104,908	2
Other comprehensive income for the year	(6,851)	-	203,519	3
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$ (175,645)	(3)	$ 313,840	4
NET PROFIT ATTRIBUTABLE TO
Shareholders of the Corporation	$ (172,260)	(3)	$ 103,013	1
Non-controlling interests	3,466	-	7,308	-
	$ (168,794)	(3)	$ 110,321	1
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO
Shareholders of the Corporation	$ (179,053)	(3)	$ 306,557	4
Non-controlling interests	3,408	-	7,283	-
	$ (175,645)	(3)	$ 313,840	4
EARNINGS PER SHARE (Note 28)
Basic	$ (0.84)		$ 0.52
Diluted	$ (0.84)		$ 0.52

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

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Equity Attributable to Shareholders of the Corporation
	Share Capital		Capital Surplus	Retained Earnings			Exchange Differences on Translation of the Financial Statements of Foreign Operations	Other Equity Unrealized Valuation Gain on Financial Assets at Fair Value Through Other Comprehensive Income	Unearned Employee Benefits	Total	Non-controlling Interests	Total Equity
	Shares (In Thousands)	Amount		Legal Reserve	Special Reserve	Unappropriated Earnings
BALANCE, JANUARY 1, 2024	195,531	$ 1,955,312	$ 286,543	$ 1,003,214	$ 127,377	$ 943,027	$ (145,183)	$ 10,031	$ -	$ 4,180,321	$ 60,608	$ 4,240,929
Appropriation of 2023 earnings
Legal reserve	-	-	-	20,018	-	(20,018)	-	-	-	-	-	-
Special reserve	-	-	-	-	7,775	(7,775)	-	-	-	-	-	-
Cash dividends distributed by the Corporation - 5%	-	-	-	-	-	(97,766)	-	-	-	(97,766)	-	(97,766)
Other changes in capital surplus
Changes in percentage of ownership interests in subsidiaries	-	-	(12)	-	-	(6,585)	-	-	-	(6,597)	(16,203)	(22,800)
Changes in capital surplus from investments in associates accounted for using the equity method	-	-	(12,293)	-	-	-	-	-	-	(12,293)	-	(12,293)
Equity component of convertible bonds issued by the Corporation	-	-	230,748	-	-	-	-	-	-	230,748	-	230,748
Net profit for the year ended December 31, 2024	-	-	-	-	-	103,013	-	-	-	103,013	7,308	110,321
Other comprehensive income (loss) for the year ended December 31, 2024	-	-	-	-	-	50,669	104,933	47,942	-	203,544	(25)	203,519
Total comprehensive income for the year ended December 31, 2024	-	-	-	-	-	153,682	104,933	47,942	-	306,557	7,283	313,840
Issuance of ordinary shares for cash	9,000	90,000	477,000	-	-	-	-	-	-	567,000	-	567,000
Share-based payment transactions	-	-	15,822	-	-	-	-	-	-	15,822	-	15,822
Non-controlling interests	-	-	-	-	-	-	-	-	-	-	12,550	12,550
BALANCE, DECEMBER 31, 2024	204,531	2,045,312	997,808	1,023,232	135,152	964,565	(40,250)	57,973	-	5,183,792	64,238	5,248,030
Appropriation of 2024 earnings
Legal reserve	-	-	-	15,368	-	(15,368)	-	-	-	-	-	-
Special reserve	-	-	-	-	(135,152)	135,152	-	-	-	-	-	-
Cash dividends distributed by the Corporation - 5%	-	-	-	-	-	(71,586)	-	-	-	(71,586)	-	(71,586)
Other changes in capital surplus
Convertible bonds redeemed	-	-	(1,345)	-	-	-	-	-	-	(1,345)	-	(1,345)
Net profit for the year ended December 31, 2025	-	-	-	-	-	(172,260)	-	-	-	(172,260)	3,466	(168,794)
Other comprehensive income (loss) for the year ended December 31, 2025	-	-	-	-	-	22,477	(35,095)	5,825	-	(6,793)	(58)	(6,851)
Total comprehensive income for the year ended December 31, 2025	-	-	-	-	-	(149,783)	(35,095)	5,825	-	(179,053)	3,408	(175,645)
Issuance of restricted employee shares	1,920	19,200	37,090	-	-	-	-	-	(56,290)	-	-	-
Compensation costs of the employee restricted shares recognized	-	-	-	-	-	-	-	-	10,452	10,452	-	10,452
Cash dividends from the subsidiaries	-	-	-	-	-	-	-	-	-	-	(4,235)	(4,235)
BALANCE, DECEMBER 31, 2025	206,451	$ 2,064,512	$ 1,033,553	$ 1,038,600	$ -	$ 862,980	$ (75,345)	$ 63,798	$ (45,838)	$ 4,942,260	$ 63,411	$ 5,005,671

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

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before income tax	$ (214,627)	$ 121,607
Adjustments for:
Depreciation expenses	157,151	159,524
Amortization expenses	9,487	17,552
Expected credit loss reversed on trade receivables	(11,076)	(10,322)
Net gain on fair value changes of financial instruments at fair value through profit or loss	2,608	(1,785)
Finance costs	50,743	57,458
Interest income	(13,769)	(27,072)
Dividend income	(2,559)	(627)
Share-based compensation	10,452	15,822
Share of loss of associates	90,836	43,123
Loss (gain) on disposal of property, plant and equipment	(1,934)	949
Reclassify property, plant and equipment as expenses	252	1,439
Loss on disposal of other intangible assets	36	51
Write-down of inventories	(826)	10,602
Unrealized gain on transactions with associates	-	20,427
Realized gain on transactions with associates	(9,371)	-
Net (gain) loss on foreign currency exchange	82,017	(55,238)
Gain on disposal of subsidiaries	(1,676)	-
Gain on lease modification	-	(69)
Changes in operating assets and liabilities
Contract assets	1,743,757	75,113
Notes receivable	(16,170)	91,636
Accounts receivable	(384,176)	(1,411)
Receivable from related parties	14,375	(3,555)
Other receivables	6,982	8,190
Other receivables from related parties	35	2,869
Inventories	55,018	(179,333)
Other current assets	154,862	(91,304)
Other non-current assets	76	324
Contract liabilities	(215,561)	(137,695)
Notes payable	(22,959)	(9,426)
Accounts payable	(794,299)	900,013
Accounts payable to related parties	49,833	133,355
Provisions	4,779	1,082
Accrued expenses and other current liabilities	28,193	1,780
Net defined benefit liabilities	(1,290)	(18,567)
Cash generated from operations	771,199	1,126,512
Income tax paid	(18,133)	(131,206)
Net cash generated from operating activities	753,066	995,306

(Continued)

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of financial assets at fair value through other comprehensive income	$ -	$ (46,275)
Cash returns from capital reduction of investments in financial assets at fair value through other comprehensive income	2,486	10,046
Acquisition of financial assets at amortized cost	(365)	-
Disposal of financial assets at amortized cost	-	135,035
Acquisition of financial assets at fair value through profit or loss	(50,000)	(20,000)
Disposal of financial assets at fair value through profit or loss	50,215	40,527
Acquisition of investments accounted for using the equity method	(30,000)	(914,024)
Net cash inflow on disposal of associates	17,385	-
Net cash (outflow) inflow on acquisition of subsidiaries	-	(4,604)
Decrease in other receivables from related parties on disposal of subsidiaries (Note 34)	-	778,239
Acquisition of property, plant and equipment	(40,995)	(32,893)
Disposal of property, plant and equipment	22,798	-
Increase in refundable deposits	(78,829)	-
Decrease in refundable deposits	-	42,578
Acquisition of intangible assets	(4,332)	(4,553)
Increase in prepayments for equipment	-	(20,978)
Decrease in prepayments for equipment	3,633	-
Interest received	14,419	29,858
Dividend received	2,559	627
Acquisition of additional interests in subsidiary	-	(22,800)
Net cash used in investing activities	(91,026)	(29,217)
CASH FLOWS FROM FINANCING ACTIVITIES
Increase in short-term bank loans	3,100,000	8,877,572
Decrease in short-term bank loans	(3,250,000)	(10,476,871)
Increase in short-term bills payable	899,214	1,498,396
Decrease in short-term bills payable	(899,214)	(1,648,213)
Proceeds from issuance of bonds	-	1,174,201
Repayments of redemption of bonds	(18,515)	-
Proceeds from long-term bank loans	400,000	-
Repayments of long-term bank loans	(236,803)	(410,051)
Repayment of the principal portion of lease liabilities	(25,133)	(25,402)
Dividends paid	(71,586)	(97,766)
Issuance of ordinary shares for cash	-	567,000
Interest paid	(31,526)	(52,725)
Dividends paid to non-controlling interests	(4,235)	-
Net cash used in financing activities	(137,798)	(593,859)

(Continued)

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH HELD IN FOREIGN CURRENCIES	$ (13,236)	$ 76,871
NET INCREASE IN CASH AND CASH EQUIVALENTS	511,006	449,101
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	1,720,776	1,271,675
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 2,231,782	$ 1,720,776

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

Attachment V

Mirle Automation Corporation

2025 Annual Earnings Distribution Table

Unit: NT$

Item	Amount
Undistributed earnings at the beginning of the period (Note 1)	$1,012,762,680
Net income after tax	($172,260,023)
Actuarial gains (losses) included in retained earnings	22,477,378
Adjustments to net income after tax	(149,782,645)
Net income after tax plus the amount of items other than net income for the period included in
Undistributed earnings for the year	862,980,035
Appropriation of legal reserve (10%)	0
Reverse special reserve provided under the law (Explanations 2)	(11,546,883)
Retained earnings for the current period	851,433,152
Distribution items:
Shareholder bonus - NTD 0.25 in cash	(51,587,807)
Undistributed earnings at the end of the period	$799,845,345

Explanation:

I. The beginning unappropriated earnings, after distribution for the 2024 fiscal year, is NT$1,012,762,680.
II. The special earnings reserve required by law is related to the foreign operation financial statement translation differences, as well as the adjustments for unrealized gains and losses on equity investments measured at fair value through other comprehensive income, totaling NT$11,546,883.

Chairman: Houng Sun

Manager: Shih-Tung Lin

Accounting Supervisor: Max Lin

Attachment VI

Mirle Automation Corporation

Comparison Table of the Amended Articles of Incorporation

Item	Amended Provision	Current Provision	Explanation of the amendments
Article 6	The Company has an authorized capital of NTD3 billion divided into 300 million shares at NT$10 per share, which are issued in installments. 20 million shares out of the 300 million shares shall be reserved for stock warrants, preferred shares with warrants or corporate bonds with warrants. The Board of Directors is authorized to approve, if necessary, the issuance thereof in accordance with related laws.	The Company has an authorized capital of NTD2.5 billion divided into 250 million shares at NT$10 per share, which are issued in installments. 20 million shares out of the 250 million shares shall be reserved for stock warrants, preferred shares with warrants or corporate bonds with warrants. The Board of Directors is authorized to approve, if necessary, the issuance thereof in accordance with related laws.	based on the Company's operational planning.
Article 46	The Articles of Incorporation was established on January 18, 1989, signed by all founders and approved by the Ministry of Economic Affairs on February 2 in the same year. (Dates of the 1st to 28th amendments omitted) XXIX. The 29th amendment was made on May 26, 2025. XXX. The 30th amendment was made on May 28, 2026.	The Articles of Incorporation was established on January 18, 1989, signed by all founders and approved by the Ministry of Economic Affairs on February 2 in the same year. (Dates of the 1st to 28th amendments omitted) XXIX. The 29th amendment was made on May 26, 2025.	The date of this amendment is added.

Attachment VII

Mirle Automation Corporation

2026

Regulations on the Issuance of New Shares with Restricted Employee Rights

Article 1: Purpose

The Company aims to attract and retain key outstanding talents to achieve the Company's medium- and long-term goals, to motivate employees to fully commit to achieving the Company's operational objectives, thereby generating higher benefits for the Company and its shareholders, and ensuring that the interests of the Company's employees are aligned with those of the shareholders. Based on Article 267, Paragraph 9 of the Company Act and the "Guidelines for Issuers in the Raising and Issuance of Securities" issued by the Financial Supervisory Commission (hereinafter referred to as the "Raising Guidelines"), the Company hereby establishes these Regulations on the Issuance of New Shares with Restricted Employee Rights (hereinafter referred to as the "Regulations").

Article 2: Issuance Period

The issue is allowed to be completed in full or in batch, if necessary, within one year from the date of receipt of a notice of effective registration from the competent authority. The Board of Directors shall authorize the Chairman to set the actual issue date.

Article 3: Eligibility Requirements for Allocation

(I) The recipients of the allocation shall be employees of the Company. The eligible employees are limited to full-time employees who have been employed by the Company on the date of granting the new shares with restricted employee rights and who meet certain performance criteria.

(II) Eligible employees for allocation are limited to the following types of employees:

Key personnel related to the future development of the Company;
Employees whose individual performance holds considerable value for the Company; or
Core new employees.

(III) The Chairman shall propose and submit to the Board of Directors for the approval of the number of RSA allotable to qualified employees by reference to their seniority, job rank, performance overall contribution or special achievement or any other conditions to be considered by the management. For managerial personnel or directors concurrently serving as employees, prior approval by the Compensation Committee is required.

(IV) The Company shall grant to any single employee, according to the provisions of Article 56-1, Paragraph 1 of the Raising Guidelines, a cumulative number of subscription rights to employee stock warrants, plus the cumulative number of restricted employee rights shares acquired, which shall not exceed $0.3\%$ of the total issued shares. In addition, the cumulative

number of subscription rights granted to any single employee through the issuance of employee stock warrants, as stipulated in Article 56, Paragraph 1 of the Raising Guidelines, shall not exceed 1% of the total issued shares. However, in cases where approval is obtained from the relevant authorities, the total number of employee stock warrants and restricted employee rights shares acquired by a single employee may exceed the aforementioned limitations. If the relevant authorities update the applicable regulations, the updated laws and regulations of the authorities shall apply.

Article 4: Total Issuance Amount

A total of 2,000 thousand common shares were issued at a par value of NT$10 per share, for a total of NT$20,000 thousand.

Article 5: Issuance Conditions

(I) Issuance Price: The shares are issued free of charge, with an issuance price of NT$0 per share.

(II) The shares issued and granted to employees are new common shares. The rights and obligations of these shares are the same as those of other outstanding common shares, except for the restrictions on rights until the vesting conditions in Article 6 are met.

(III) Vesting Conditions

Employees who still hold the position on each vesting date after being allotted the RSA and are held by the Company free from violations of the Company's labor contract, employees' code of ethical conduct, trust contract, corporate governance best practice principles, ethical management best practice principles, work rules, non-competition and confidentiality rule or agreements/contracts with the Company, and have also attained the personal performance appraisal indicators set by the Company may receive the RSA in the following manner on each vesting date of each year:

One year after the term expires: 20%

Two years after the end of the term: 25%

Three years after the date of issuance: 25%

Four years after the end of the term: 30%

Personal Performance Criteria: The employee's performance rating for the most recent year at the end of the vesting period must be "A."

(IV) Handling of Employees Who Do Not Meet Vesting Conditions

After an employee receives restricted stock awards (RSAs), if the employee is not employed on the vesting date, or if the employee violates the conditions listed in Subparagraph 1, Paragraph 3 of Article 5, or commits any other major misconduct, the company will repurchase the unvested RSAs without compensation and cancel them.
If an employee voluntarily resigns, is dismissed, or is laid off during the vesting period, the company will repurchase the unvested RSAs without compensation and cancel them.

(V) If any of the following situations occur, the unvested RSAs will be handled as follows:

Leave of Absence Without Pay:
For employees who are approved by the company for leave of absence without pay, the unvested RSAs will be temporarily suspended from calculation starting from the effective date of the leave of absence and will resume upon the employee's return. The vesting schedule in Paragraph 3 of Article 4 will be deferred during the leave period. However, if the employee does not return after the leave of absence expires, the employee will be treated as voluntarily resigning.
Transfer to Affiliate Companies:
For employees who apply for a transfer to an affiliate company voluntarily, the company will repurchase the unvested RSAs without compensation and cancel them. If, due to the company's operational needs, the employee is transferred to an affiliate company, the rights and obligations of the unvested RSAs will remain unaffected and will continue to be processed in accordance with these regulations. However, the personal performance criteria will be reassessed based on the affiliate's performance standards after the transfer. Additionally, on the vesting date, the employee must continue to be employed by the affiliate or the company; otherwise, the vesting conditions will be considered unmet, and the company will repurchase the unvested RSAs without compensation and cancel them.
Retirement:
In the case of employees who retire, the Company deems the unvested restricted employee stock rights as not meeting the vesting conditions on the effective date of retirement. The Company will recall and cancel these stocks without compensation.
Employees Who Cannot Continue to Work Due to Physical Disability Caused by Occupational Injury:
The RSA not yet vested in them may be vested in them on the date of their resignation only in the vesting year when the Company's operating and personal performance indicators are confirmed to be met. The actual number of shares vested on that year shall be calculated based on the vesting conditions set forth herein;
For the unvested restricted employee stock rights in a non-vested year, if individual performance objectives cannot be determined, the unvested stock rights can be fully vested.
General Death, or Death Due to Occupational Injury:
In the event of the death of an employee, the unvested restricted employee stock rights may be inherited by the employee's heirs after they complete the necessary legal procedures and provide relevant proof documents. The heirs may then apply to receive the shares or the rights to dispose of them. Notwithstanding, in the case of an employee's death, the actual number of shares vested in the vesting year when his/her personal performance indicators are confirmed to be met shall be calculated based on the vesting conditions set forth herein. In the vesting year in which it is impossible to verify how

the personal performance indicators are met, the RSA not yet vested in the employee may be vested in the employee as a whole.

If the Company undergoes an organizational adjustment in accordance with the Business Mergers and Acquisitions Act, the unvested restricted employee stock rights will be deemed to have met the vesting conditions or not, with the vesting percentage approved by the Board of Directors.
If employees make significant contributions to the Company, upon termination of the employment relationship, the unvested restricted employee stock rights will be considered vested or not, with the vesting percentage determined individually by the Chairperson based on actual circumstances. However, managers must first obtain approval from the Remuneration Committee.

(VI) The Company will cancel all restricted stock rights retrieved without compensation.

Article 6: Restrictions on Rights Before Vesting of Allocated New Shares

(I) After the employee is granted the new shares but before the vesting conditions are met, except for inheritance, the employee may not sell, pledge, transfer, gift, set up or dispose of the restricted employee stock rights in any other way.

(II) After the employee has been granted the new shares but before the vesting conditions are met, the rights to attend, propose, speak, vote, and elect at shareholder meetings will be the same as those of the Company's already-issued common stock and will be executed according to the trust agreement.

(III) For the restricted employee stock rights allocated to employees under this plan, before the vesting conditions are met, other rights, including but not limited to: dividend rights, legal reserve, and capital surplus distribution rights, as well as the right to subscribe for cash capital increases, will be the same as the Company's already-issued common stock. The stock dividends and stock distributions obtained are not subject to vesting period restrictions. The relevant operations will be executed according to the trust agreement.

(IV) The book closure date for the distribution of bonus shares, the book closure date for the distribution of cash dividends, the book closure date for the subscription of cash capital increases, the book closure date for the distribution of shares as set forth in Article 165, Paragraph 3 of the Company Act, or the book closure date for the distribution of rights will apply until the vesting conditions are met. The time and procedure for the release of vested shares will be implemented according to the trust agreement or relevant legal provisions.

Article 7: Other Agreements

(I) After the issuance of new restricted employee stock rights, the shares must be entrusted to a trust. Before the vesting conditions are met, employees may not request the trustee to return the restricted employee stock rights for any reason or in any manner.

(II) During the trust custody period, the Company or a designated representative will fully represent the employee in negotiating, signing, amending, extending, lifting, or terminating

the trust custody agreement with the stock trust custodian. This includes, but is not limited to, the delivery, use, and disposal of the trust property.

Article 8: Signing and Confidentiality

(I) Employees who are granted restricted employee stock rights must complete the "Restricted Employee Stock Rights Acceptance Agreement" and the relevant trust custody procedures as notified by the Company’s responsible unit before the restricted employee stock rights are considered acquired. If the relevant documents are not signed in accordance with the regulations, it shall be deemed that the employee waives their rights to the restricted employee stock.

(II) All employees and any individual who acquires restricted employee stock and derived rights under these regulations shall comply with the regulations and the "Restricted Employee Stock Acceptance Agreement." Violators shall be deemed as not having met the vesting conditions.

Article 9: Taxes

The related taxes of the restricted employee stock allotted to employees in accordance with these regulations shall be governed by the laws of the Republic of China at the time.

Article 10: Other Important Matters

(I) The Regulations shall take effect and be enforced upon approval of majority of the directors present at a Board meeting attended by more than two-thirds of the whole directors and per the resolution adopted by a shareholders’ meeting. If an amendment is necessary due to changes in laws, regulations, or the review requirements of competent authorities, the Chairman is authorized to make such amendments. Issuance of shares may only occur after the amendment has been submitted to the Board of Directors for ratification.

(II) Any matters not covered by these regulations shall be amended or executed by the Board of Directors or its authorized personnel, with full power of attorney, unless otherwise provided by applicable laws and regulations.

Attachment VIII

Mirle Automation Corporation

List of Independent Director Candidates

Serial number	Title	Name	Number of shares held	Major education and experience
1	Independent Director	Cheng Chen	0	■ Ph.D. in Engineering, Keio University
■ Deputy General Director, Mechanical and Mechatronics Systems Research Laboratories, Industrial Technology Research Institute (ITRI)	■ Honorary Chairman, Setco Spindles, Inc., Taiwan Branch
■ Independent Director, Gallant Micro. Machining Co., Ltd.
■ Supervisor, Main Drive Corporation

Attachment IX

Mirle Automation Corporation

Business strife limitation items proposed to be lifted for director

Name	Proposal for the Removal of Competition Restrictions
Paul Hsu	GOOD ENERGY INC.- Supervisor
Hsuan-Lien Chu	Macronix International Co., Ltd. – Independent Director
Cheng Chen	Setco Spindles, Inc., Taiwan Branch- Honorary Chairman
	Gallant Micro. Machining Co., Ltd.- Independent Director
	Main Drive Corporation- Supervisor

Appendix I

Mirle Automation Corporation

Shareholding status of all directors

Record Date : March 30,2026

Title	Name	Elected Date	Shareholding when Elected			Current Shareholding
			Type	No. of shares	Ratio to current issued shares	Type	No. of shares	Ratio to current issued shares
Chairman	Houng Sun	May 26, 2025	Common stock	4,210,558	2.06%	Common stock	4,210,558	2.04%
Director	Wei-Chen Li, Representative of Lien Sheng Investment Co., Ltd	May 26, 2025	Common stock	9,223,099	4.51%	Common stock	9,223,099	4.47%
Director	I-MEI Foods Co., Ltd.	May 26, 2025	Common stock	11,919,382	5.83%	Common stock	11,919,382	5.78%
Director	Chang Hsu	May 26, 2025	Common stock	0	0.00%	Common stock	0	0.00%
Director	Chih-Ming Kao	May 26, 2025	Common stock	1,501,251	0.73%	Common stock	1,510,251	0.73%
Director	Shih-Tung Lin	May 26, 2025	Common stock	226,430	0.11%	Common stock	226,430	0.11%
Independent Director	Paul Hsu	May 26, 2025	Common stock	0	0.00%	Common stock	0	0.00%
Independent Director	Hsuan-Lien Chu	May 26, 2025	Common stock	0	0.00%	Common stock	0	0.00%
Total			Common stock	27,080,720		Common stock	27,089,720

Total shares issued as of May 26, 2025 : 204,531,226 shares
Total shares issued as of March 30, 2026 : 206,351,226 shares

Note : The number of shares which shall be held by all the Company’s directors is 12,000,000 in accordance with the law. As of March 30, 2026, the number of shares held is 27,089,720.
The Company has established an Audit Committee, so there is no statutory requirement for the number of shares that supervisors should hold.
©The shares held by independent directors are not included in the shares held by directors.

Appendix II

Mirle Automation Corporation

Rules of Procedure for Shareholders’ Meetings

Article 1
Unless otherwise specified by the laws and the Articles of Incorporation, the matters related to the shareholders’ meetings of Mirle Automation Corporation (hereinafter referred to as the Company) shall be handled in accordance with the Rules of Procedure for Shareholders’ Meetings.

Article 2
Attending shareholders or proxies may hand in their attendance sign-in cards instead of signing. The quantity of shares represented by the attending shareholders shall be based on the sign-in cards collected.

Article 3
The chair shall call the meeting to order when the attending shareholders and proxies represent a majority of the total number of issued shares. If the quorum is not met at the meeting time, the chair may announce a postponement of the meeting. When the quorum is still not met after two postponements and the attending shareholders and proxies represent more than one third of the total number of issued shares, the chair shall call the meeting. However, for each proposal, a tentative resolution shall be adopted by a majority of the votes represented by the attending shareholders according to Article 175 of the Company Act. When a tentative resolution is made as referred to in the preceding paragraph, if the quantity of shares represented by the attending shareholders meets the quorum, the chair may call the meeting and resubmit the tentative resolution for a vote by the shareholders’ meeting.

Article 4
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.

If a shareholders’ meeting is convened by a convener other than the Board of Directors, the preceding paragraph shall apply mutatis mutandis.

The chair may not adjourn the meeting until a resolution is reached for the two procedures (including impromptu motions) referred to above.

The shareholders may not elect another chair to continue the meeting at the original venue of the meeting or in a new location after the meeting is adjourned. However, if the chair adjourns the meeting in violation of the rules of procedure, another chair may be elected by a majority of the votes represented by the attending shareholders to continue the meeting.

Article 5
Before speaking, an attending shareholder or a proxy must fill in a speaker's slip with the attendance card number and his/her name. The order in which they speak shall be set by the chair.

Article 6
Each shareholder (or proxy) may not speak on the same proposal for more than twice and for more than 5 minutes each time unless otherwise permitted by the chair.

Article 7
If the representative attending the meeting on behalf of a shareholder is a

corporation, the said corporation may only have one person to attend the meeting. When a corporate shareholder appoints two or more representatives to attend the shareholders’ meeting, only one of the representatives may make a statement.

Article 8
When it is deemed appropriate, the chair may stop the discussion of a proposal and have the proposal put to vote.

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

The results of the voting shall be reported on-site immediately and recorded in writing.

Article 9
The Company’s shareholders are entitled to one vote for each share held.

Unless otherwise specified in the Company Act, shareholders’ appointment of proxies to attend shareholders’ meeting shall be in accordance with the “Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies” announced by the competent authority.

Article 10
Unless otherwise provided by the laws, the decision of a proposal shall be resolved by a majority of the votes represented by the attending shareholders. If no objections are raised following an inquiry by the chair to the proposal put to vote at the meeting, the proposal shall be deemed to have been passed by a vote by ballot.

Article 11
If a shareholders’ meeting is not over yet, it may be postponed or continued according to Article 182 of the Company Act.

Article 12
When a meeting is in progress, the chair may announce a break based on time considerations.

Article 13
When an air-raid warning sounds during a meeting, the chair shall immediately announce a suspension of the meeting and all the participants shall be evacuated. The chair may continue the meeting 1 hour after the all-clear is sounded.

Article 14
Anything not covered by the Rules shall be handled in accordance with the Company Act and the Rules Governing the Conduct of Shareholders’ Meetings by Public Companies announced by the Securities and Futures Bureau under the Ministry of Finance.

Article 15
These Rules shall be subject to approval through the shareholders’ meeting; the same applies upon revision.

Appendix III

Mirle Automation Corporation

Directors Election Regulations

I. The election of directors and independent directors of the Company shall be in accordance with the Regulations.

II. The election of directors and independent directors of the company adopts the open ballot method. Meanwhile, each share has the same voting rights as the number of people to be elected.

III. The election of directors and independent directors of the company shall be conducted by separate voting. According to the quota stipulated in the company's Articles of Association, the person with the most votes rights shall be elected. The shareholders who are elected as directors and independent directors at the same time shall decide on their own to serve as directors or independent directors. If there are two or more directors who have the same votes and the quota exceeds the specified quota, the vacancies will be decided by drawing lots by those who have the same votes. If are not present, the chairperson will draw lots on their behalf.

IV. When the election begins, the chairman (current chairman) shall designate several scrutineers, and tellers to perform various related duties.

V. Election ballots are issued by the board of directors and should be numbered according to the attendance certificate number and filled with its weight.

VI. The voter must fill in the candidate's name in the "elected person" column of the ballot paper and may add the shareholder account number; however, when the government or legal person shareholder is the candidate, the electoral column of the ballot paper should be filled with the government or the legal person and may also fill in the name of the government or the legal person and the name of its representative.

VII. Ballots with one of the following conditions are invalid:

The ballots which are not in accordance with the Regulations.
Those who voted with blank ballots.
Those whose handwriting is illegible or alterations are not stamped with the seal of the voter.
The name of the candidate filled in does not match the registry of shareholders.
Two or more candidates are listed on the same ballot paper.
In addition to filling in the name of the candidate and the account number of the shareholder, other words are included.

The name of the candidate filled in is the same as the other shareholders, but the shareholder account number is not filled in for identification.
The number of candidates filled in exceeds the quota.

VIII. After the voting is over, the votes will be counted on the spot and the results of the voting will be announced by the chairman on the spot.

IX. Matters not stipulated in the Regulations shall be dealt with in accordance with the provisions of the Company Act and the relevant laws and regulations.

X. The Regulations shall be implemented after being approved by the shareholders' meeting and the same shall apply to amendments.

Appendix IV

Mirle Automation Corporation

Articles of Incorporation

(Before)

Chapter I General Provisions

Article 1: The Company is incorporated in accordance with the Company Act and named Mirle Automation Corporation.

Article 2: Through development, manufacturing and sales of automatic systems, critical components and parts with automatic technology, the Company aims to achieve significant profits and growth and drive development of associated industries as well as establish a new automatic industry and industrial product image in Taiwan.

Article 3: The Company is headquartered in the Hsinchu Science Park, sets up factories in Taiwan and may, upon approval of the Board of Director and the competent authority, establish branches at home and aBoard.

Article 4: Deleted.

Chapter II Business

Article 5:
(1) CB01010 Mechanical Equipment Manufacturing
(2) CC01010 Manufacture of Power Generation, Transmission and Distribution Machinery
(3) CC01080 Electronics Components Manufacturing
(4) CE01010 General Instrument Manufacturing
(5) E601010 Electric Appliance Construction
(6) E603050 Automatic Control Equipment Engineering
(7) E604010 Machinery Installation
(8) EZ05010 Instrument and Meters Installation Engineering
(9) E603010 Cable Installation Engineering
(10) E603090 Lighting Equipments Construction
(11) E606010 Power Consuming Equipment Inspecting and Maintenance
(12) F401010 International Trade
(13) I301010 Information Software Services
(14) IG03010 Energy Technical Services
(15) CF01011 Medical Devices Manufacturing
(16) F213030 Retail Sale of Computers and Clerical Machinery Equipment (Operation is restricted to outside of the Park.)

I. Design, development, production, manufacturing and sale of the following products:

(I) Automatic equipment/systems and their components and parts.
(II) Software and database for automatic equipment.
(III) Industrial radio remote controls.
(IV) Traffic signal control devices and traffic signal facilities/systems.
(V) Monitors or access control equipment/systems for buildings.
(VI) Environmental protection facilities/systems (e.g. for water cleaning or waste water processing, or incinerators).
(VII) Mechanical parking facilities, mechanical parking lifts, computer ramp parking facilities
(VIII) Medical devices and their automatic manufacturing equipment. (Use for

semi-finished and finished products of safety syringes only)

(IX) Retail sale of computers and clerical machinery equipment (Operation is restricted to outside of the Park.)

II. Project planning, installation, technical advisor and maintenance of the preceding products (except for architectural business).
III. Installation, design, sale and maintenance of electronic appliances.
IV. Related import and export trading business.
V. Related rental business. (The End)

Article 5-1: When the Company becomes a shareholder of limited liability in other companies, the amount of the investment shall be more than 40% of the Company's paid-in-capital.

Chapter III Shares

Article 6: The Company has an authorized capital of NTD2.5 billion divided into 250 million shares at NT$10 per share, which are issued in installments. 20 million shares out of the 250 million shares shall be reserved for stock warrants, preferred shares with warrants or corporate bonds with warrants. The Board of Directors is authorized to approve, if necessary, the issuance thereof in accordance with related laws.

Article 7: The Company shall reserve 10 to 15% of the new shares issued for capital increase for subscription by the employees.

Article 7-1: The issuance of the Company's employee stock warrants with a subscription price lower than the closing price of the Company's common shares on the date of the issuance shall be subject to the resolution adopted by two thirds or more of the votes represented by attending shareholders at a shareholders' meeting attended by shareholders representing a majority of the total number of issued shares.

Article 7-2: If the Company is to transfer the shares to the employees at a price lower than the actual average price of repurchase, the resolution to be made thereto shall be adopted by two thirds or more of the votes represented by attending shareholders at a recent shareholders' meeting attended by shareholders representing a majority of the total number of issued shares before the transfer.

Article 8: The Company's shares are in registered form and shall be signed or sealed by directors representing the Company, and shall be duly certified or authenticated by the competent authority or a registration institution approved thereby in accordance with the laws before issuance.

The Company is exempted from printing share certificates for the issued shares. However, all the issued shares shall be registered in a centralized securities depository enterprise.

Article 9: Deleted.

Article 10: With respect to transfer of shares or pledge of rights, an application form shall be completed, signed and sealed by the assignor and assignee or the pledgor or pledgee and shall be submitted to the Company for transfer of ownership or registration. The original shareholder shall be entitled to the rights attached to the shares before the transfer of ownership. However, if the shares are acquired by inheritance or gift, a certificate shall be provided.

Article 11: When a share certificate is missing, lost or stolen, the shareholder or the legal owner shall report the event to the police authorities, complete an application form for reporting of loss of the share certificate and submit the same to the Company for review and registration. The applicant shall apply to local jurisdictional courts for public summons according to the Public Summons Proceeding in the Code of Civil Procedure. Upon the court judgment declaring the lost share certificate invalid, a copy of the written judgment shall be provided for re-issuance of a new share certificate.

Article 12: The shareholders shall provide their specimen signatures to the Company for future

reference. The same shall apply to any changes to the signatures. The shareholders shall receive the Company's share dividends or exercise any other rights with the signatures kept by the Company.

Article 13: If a specimen signature is missing, damaged, lost or stolen, the shareholder shall complete an application form for reporting of loss of the signature and submit a clear copy of identification documents (If the report of the loss is consigned to a third party or is handled through correspondence, a signature certificate issued by household registration offices shall be provided; for corporates, the certificate shall be submitted by mail.) and a new signature card to the Company for review and approval of the signature change. The new signature shall take effect on the next date of the registration.

Article 14: The transfer of share ownership shall be suspended during sixty days prior to an general shareholders' meeting, during thirty days before convening an extraordinary shareholders' meeting or within five days prior to the target date fixed by the Company for distribution of dividends, bonuses, or other benefits.

Article 15: The Company's other share affairs shall be handled in accordance with the "Regulations Governing the Administration of Shareholder Services of Public Companies" and related regulations announced by the competent authority.

Chapter IV Shareholders' Meeting

Article 16: The Company's shareholders' meetings are classified into two types as follows:

I. General shareholders' meeting.

II. Extraordinary shareholders' meeting.

A general shareholders' meeting is convened by the Board of Directors within six months after the end of each fiscal year. An extraordinary shareholders' meeting is to be held whenever it is considered necessary as required by law.

The Company's shareholders' meetings may take place in the form of video conferencing or in any other way announced by the central competent authority.

Article 17: The amendment to the Company's Articles of incorporation at a shareholders' meeting shall be subject to the Company Act and related regulations of the government.

Article 18: The shareholders should be noticed 30 days before convening a general shareholders' meeting and 15 days prior to holding an extraordinary shareholders' meeting. The date, location and reason for convening the meeting shall be specified in the preceding notification.

Article 19: Unless specified otherwise in laws and regulations, each share is entitled to one vote.

Article 20: If a shareholder is unable to attend a shareholders' meeting, such shareholder may appoint a proxy to attend the meeting by providing the proxy form issued by the Company and stating the scope of the proxy's authorization. Unless otherwise specified in the Company Act, shareholders' appointment of proxies to attend shareholders' meeting shall be in accordance with the "Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies" announced by the competent authority. The rules related to shareholders' meetings shall be subject to the Company's "Rules of Procedure for Shareholders' Meeting".

Article 21: A shareholders' meeting shall be convened by the Board of Directors and chaired by the Chairman. When the Chairman is on leave or unable to perform his/her duty for any reason, the Chairman shall appoint one of the directors to act as the chair; otherwise, the directors shall select from among themselves one director to serve as the chair. If a shareholders' meeting is convened by a convener other than the Board of Directors, the meeting shall be chaired by the convener. In case there are two or more conveners, one shall be elected from among themselves to chair the meeting.

Article 22: Resolutions adopted at a shareholders' meeting shall be recorded in the minutes of the

meeting, which shall be affixed with the signature or seal of the chairman of the meeting and shall be distributed to all shareholders within 20 days after the meeting. The distribution of the preceding meeting minutes may be effected by means of a public notice. The meeting minutes shall record the date and place of the meeting, the name of the chairman, the method of adopting resolutions, and a summary of the essential points of the proceedings and the results of the meeting. The minutes shall be kept persistently throughout the life of the Company. The attendance book bearing the signatures of attending shareholders and the proxy forms shall be kept for at least one year. If an action is filed by shareholders pursuant to Article 189 of the Company Act, the records shall be retained until the conclusion of the action.

Chapter V Directors and Audit Committee

Article 23: The Company shall establish 5 to 11 seats for directors in the Board of Directors, who shall be persons of legal competence elected in the shareholders' meeting for a term of three years and may be selected for a second term. In case no election of new directors is effected after expiration of the term of office of existing directors, the term of office of the out-going directors shall be extended until the time new directors have been elected and assumed their office. When the number of vacancies in the Board of Directors equals to one third of the total number of directors, the Board of Directors shall call, within 60 days, an extraordinary shareholders' meeting to elect succeeding directors to fill the vacancies. The term of office of the succeeding directors shall be limited to fulfilling the original term of office of the predecessor.

Article 23-1: Of all the director seats mentioned above, the Company shall appoint at least three independent directors in accordance with the Securities and Exchange Act. The independent directors' professional qualification, shareholding, restrictions on concurrent positions, methods of nomination and election and other matters for compliance shall be subject to the requirements of the competent authority of securities.

The directors shall be elected by the candidates' nomination system from the candidate list at a shareholders' meeting.

Article 24: The Company, according to the Securities and Exchange Act, sets up the Audit Committee that consists of all independent directors. For the duties of and the rules of procedure and other requirements to be followed by the Audit Committee, follow the regulatory requirements of the competent authority.

Article 25: The duties and powers of the Board of Directors are as follows:

I. Proposal for amendment to the Articles of Incorporation.
II. Approval to business plans.
III. Approval of the establishment and revocation of branches.
IV. Review and approval of essential contracts.
V. Proposal for the Company's capital increase, issuance of new shares or merger with other companies.
VI. Review and approval of real estate trades and material capital expenditure.
VII. Review and approval of budgets and final accounting.
VIII. Proposal to shareholders' meetings for distribution of surplus earnings or covering losses to shareholders' meetings.
IX. Approval of endorsement, acceptance, guarantee and commitment in the name of the Company.
X. Approval of the Company's application to financial institutions for financing, guarantee, acceptance and other external advances and loans.
XI. Approval of acquisition, transfer, grant of special technologies and patents as well as approval and amendment to contracts for technical cooperation.

XII. Review and approval of re-invesment in related business.
XIII. Review and approval of the appointment/discharge and remuneration of managers.
XIV. Execution of the resolutions of shareholders’ meetings.
XV. Approval of the Company’s business reports submitted at shareholders’ meetings.
XVI. Other duties or powers specified in the Company Act or the Company’s Articles of Incorporation or granted by the resolution adopted at shareholders’ meetings.

Unless otherwise specified in the Company Act, a Board meeting can be held unless a majority of all directors is present, and the resolutions of the meeting shall be adopted by a majority of the attending directors. With respect to the significant matters in Paragraphs 1, 5, 7, 8, 9, 10, 11 and 12, the resolutions shall be adopted by a majority of the directors present at a meeting attended by at least two thirds of all directors.

Article 26: The Board of Directors’ meetings shall be convened at least once every quarter.

Article 27: Except that the first Board meeting of each newly elected Board of Directors shall be convened by the director who received the largest number of votes, all the Board of Directors’ meetings shall be convened by the Chairman. When the Chairman is unable to chair the meeting for any reason, the Chairman shall appoint one of the directors to act as the chair before the meeting; otherwise, the attending directors shall select from among themselves one director to serve as the chair. The Board of Directors may convene via teleconferencing and the directors participating in the teleconference shall be deemed attending the Board session in person. The Board of Directors shall indicate the reasons for the convention and inform each director 7 days before the meeting. However, in case of any emergency, a meeting may be convened at any time. The meeting notice may be sent in writing or by e-mail or fax.

Article 28: If a director is unable to attend a Board meeting for any reason, the director may appoint another director to attend the meeting by providing a proxy form. However, each director is limited to represent one director only.

Article 29: The Chairman shall act on behalf of the Company in accordance with the Articles of Incorporation and the resolutions of the Shareholders’ Meeting and the Board of Directors.

Article 29-1: With respect to the remuneration for directors, the Board of Directors is authorized to decide the level of remuneration based on directors’ involvements and contributions to the Company’s operations and in reference to peer levels.

Article 30: Deleted.

Article 31: Deleted.

Article 32: Deleted.

Article 33: Deleted.

Article 34: Deleted.

Chapter VI Managers

Article 35: The Company may appoint multiple managers in accordance with the provisions of the Company Act. The Chairman shall make a proposal to the Board of Directors regarding the appointment, which shall be carried out with the approval of the majority of Directors in attendance and the agreement of the majority of Directors present.

Article 36: Deleted.

Article 37: Deleted.

Article 38: Deleted.

Article 39: Deleted.

Article 40: Deleted.

Chapter VII Accounting Policy

Article 41: The Company’s fiscal year shall commence on January 1 and end on December 31 every year. After the end of each fiscal year, the Board of Directors shall prepare the following statements and bring them forth during the General Shareholders’ Meeting as required by law to be ratified. Statements shall be prepared are as follows:

I. Business report
II. Financial statements
III. Proposal for distribution of surplus earnings or covering losses

Article 42: Deleted.

Article 43: If the company earns a profit for the year, at least 1% should be allocated for employee compensation, no more than 2% for director compensation, and no less than 0.5% for the distribution of compensation to lower-level employees. However, if the company still has accumulated losses, an amount to cover the losses must be reserved in advance.

Employee remuneration may be paid in the form of stock or in cash based on the resolution of the Board of Directors, and can be distributed to the employees of affiliated companies that meet certain requirements.

The proposal for the remuneration to employees and Directors shall be reported to the General Meeting of shareholders.

Article 43-1: The Company's dividend policy shall enable the shareholders to share the Company’s earnings and business results and aim at expanding the business scale and stabilizing the profitability continuously.

The Company shall set aside 10% of the remaining balance of each fiscal year's earnings as legal reserve, except when the accumulated legal reserve has reached the Company's total capital, after making up for prior years' losses in addition to paying income tax. The Company shall then set aside or reverse the special reserve in accordance with the law. If there is any remaining balance, together with the accumulated undistributed earnings, at least 30% shall be set aside for dividend distribution to shareholders, and the annual cash dividends shall not be less than 40% of the total dividends paid in the current year; the board of directors shall prepare a proposal for distribution of earnings according to actual needs and submit it to the shareholders' meeting for resolution to distribute dividends and bonuses to shareholders, with the remaining balance reserved.

If the aforementioned earnings are distributed as cash dividends, the Board of Directors is authorized to distribute them by a special resolution and report them to the shareholders.

Chapter VIII Supplementary Provisions

Article 44: Deleted..

Article 45: Anything not covered by the Articles of Incorporation shall be handled in accordance with the Company Act and other relevant laws and regulations.

Article 46: The Articles of Incorporation was established on January 18, 1989, signed by all founders and approved by the Ministry of Economic Affairs on February 2 in the same year.

I. The 1st amendment was made on June 16, 1990.
II. The 2nd amendment was made on June 13, 1992.
III. The 3rd amendment was made on December 2, 1992.
IV. The 4th amendment was made on January 25, 1994.
V. The 5th amendment was made on May 21, 1994.
VI. The 6th amendment was made on May 17, 1997.
VII. The 7th amendment was made on May 23, 1998.
VIII. The 8th amendment was made on June 3, 1999.
IX. The 9th amendment was made on June 2, 2000.
X. The 10th amendment was made on May 23, 2001.
XI. The 11th amendment was made on October 9, 2001.
XII. The 12th amendment was made on June 14, 2002.
XIII. The 13th amendment was made on June 18, 2003.
XIV. The 14th amendment was made on May 10, 2004.
XV. The 15th amendment was made on May 18, 2005.
XVI. The 16th amendment was made on May 30, 2006.
XVII. The 17th amendment was made on April 27, 2007.
XVIII. The 18th amendment was made on May 27, 2008.
XIX. The 19th amendment was made on June 10, 2009.
XX. The 20th amendment was made on June 9, 2010.
XXI. The 21st amendment was made on June 22, 2011.
XXII. The 22nd amendment was made on June 27, 2012.
XXIII. The 23rd amendment was made on June 18, 2015.
XXIV. The 24th amendment was made on June 15, 2016.
XXV. The 25th amendment was made on June 14, 2018.
XXVI. The 26th amendment is made on July 29, 2021.
XXVII. The 27th amendment is made on June 9, 2022.
XXVIII. The 28th amendment was made on May 29, 2024.
XXIX. The 29th amendment was made on May 26, 2025.

Article 47: Deleted.

AI assistant

Mirle — AGM Information 2026

52102_rns_2026-04-24_0ed6749f-2794-4d4d-a2a3-c4b595e0733e.pdf

2026 Shareholders' Meeting Handbook

Table of Contents

Mirle Automation Corporation

Mirle Automation Corporation

2026 Shareholders’ Meeting Agenda

Report items

Matters for Acknowledgment

Discussions

Elections

Other Proposals

Motions

Adjournment

2025 Business Report

II. Overview of the 2025 Business Plan

Audit Committee’s Report

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

Auditors’ Responsibilities for the Audit of the Financial Statements

Notice to Readers

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

MIRLE AUTOMATION CORPORATION

MIRLE AUTOMATION CORPORATION

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

Other Matter

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

Auditors' Responsibilities for the Audit of the Consolidated Financial Statements

CONSOLIDATED BALANCE SHEETS

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

MIRLE AUTOMATION CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

Mirle Automation Corporation

2025 Annual Earnings Distribution Table

Explanation:

Mirle Automation Corporation

Mirle Automation Corporation

Regulations on the Issuance of New Shares with Restricted Employee Rights

Article 1: Purpose

Article 2: Issuance Period

Article 3: Eligibility Requirements for Allocation

Article 4: Total Issuance Amount

Article 5: Issuance Conditions

Article 8: Signing and Confidentiality

Article 9: Taxes

Article 10: Other Important Matters

Mirle Automation Corporation

List of Independent Director Candidates

Mirle Automation Corporation

Mirle Automation Corporation

Shareholding status of all directors

Mirle Automation Corporation

Rules of Procedure for Shareholders’ Meetings

Mirle Automation Corporation

Mirle Automation Corporation

Articles of Incorporation

(Before)

Chapter I General Provisions

Chapter II Business

Chapter III Shares

Chapter IV Shareholders' Meeting

Chapter V Directors and Audit Committee

Mirle AGM Information 2026