Stock Code:2408

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Consolidated Financial Statements

With Independent Auditors' Review Report
For the Three Months Ended March 31, 2026 and 2025

Address: No.98, Nanlin Rd., Dake Vil., Taishan Dist., New Taipei City, Taiwan (R.O.C.)
Telephone: (02)2904-5858

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

Contents	Page
1. Cover Page	1
2. Table of Contents	2
3. Independent Auditors’ Review Report	3
4. Consolidated Balance Sheets	4
5. Consolidated Statements of Comprehensive Income	5
6. Consolidated Statements of Changes in Equity	6
7. Consolidated Statements of Cash Flows	7
8. Notes to the Consolidated Financial Statements
(1) Company history	8
(2) Approval date and procedures of the consolidated financial statements	8
(3) New standards, amendments and interpretations adopted	8~10
(4) Summary of material accounting policies	10~11
(5) Significant accounting assumptions and judgments, and major sources of estimation uncertainty	11
(6) Explanation of significant accounts	12~37
(7) Related-party transactions	37~40
(8) Pledged assets	41
(9) Commitments and contingencies	41
(10) Losses Due to Major Disasters	42
(11) Subsequent Events	42
(12) Other	42
(13) Other disclosures
(a) Information on significant transactions	43~44
(b) Information on investees	45
(c) Information on investment in mainland China	45
(14) Segment information	46

Independent Auditors' Review Report

To the Board of Directors of Nanya Technology Corporation :

Introduction

We have reviewed the accompanying consolidated balance sheets of Nanya Technology Corporation (the "Company") and its subsidiaries (together referred to as the "Group") as of March 31, 2026 and 2025, the related consolidated statements of comprehensive income, changes in equity and cash flows for the three months ended March 31, 2026 and 2025, and notes to the consolidated financial statements, including a summary of significant accounting policies. The management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard ("IASs") 34, "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China. Our responsibility is to express a conclusion on the consolidated financial statements based on our reviews.

Scope of Review

We conducted our reviews in accordance with the Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" of the Republic of China. A review of the consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing of the Republic of China and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our reviews, nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of Nanya Technology Corporation and its subsidiaries as of March 31, 2026 and 2025, and of its consolidated financial performance and its consolidated cash flows for the three months ended March 31, 2026 and 2025 in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.

The engagement partners on the reviews resulting in this independent auditors' review report are Jhang, Jhao-Wun and Lee, Tzu-Hui.

KPMG

Taipei, Taiwan (Republic of China)
May 6, 2026

Notes to Readers

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

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

(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

Nanya Technology Corporation and Subsidiaries

Consolidated Balance Sheets

March 31, 2026, December 31 and March 31, 2025

(Expressed in Thousands of New Taiwan Dollars)

Assets	March 31, 2026		December 31, 2025		March 31, 2025
		Amount	%	Amount	%	Amount	%
Current assets:
1100	Cash and cash equivalents (Note 6(a))	$ 86,281,008	36	58,074,065	28	62,602,620	29
1170	Accounts receivable, net (Notes 6(c) and (t))	25,247,069	10	16,545,661	8	4,796,170	2
1180	Accounts receivable due from related parties, net (Notes 6(c), (t) and 7)	-	-	12,820	-	-	-
1200	Other receivables (Note 6(d))	2,062,514	1	3,418,931	2	4,020,199	2
1210	Other receivables due from related parties (Note 7)	141,511	-	-	-	205,191	-
1310	Inventories (Note 6(e))	24,330,735	10	27,287,519	13	37,588,408	18
1410	Prepayments	1,291,094	1	1,213,471	-	1,265,948	-
1470	Other current assets	2,252,914	1	1,988,324	1	1,372,719	1
	Total current assets	141,606,845	59	108,540,791	52	111,851,255	52
Non-current assets:
1517	Non-current financial assets at fair value through other comprehensive income	29,835	-	29,477	-	27,445	-
1535	Non-current financial assets at amortized cost, net (Notes 6(b) and 8)	726,276	-	726,273	-	726,200	-
1550	Investments accounted for using equity method (Note 6(f))	6,110,702	3	5,903,612	3	5,075,166	3
1600	Property, plant and equipment (Notes 6(g), (z), 7 and 8)	87,349,485	36	85,031,251	41	87,383,552	41
1755	Right-of-use assets (Notes 6(h) and 7)	4,270,667	2	4,225,624	2	4,532,156	2
1780	Intangible assets	499,910	-	531,328	-	630,291	-
1840	Deferred tax assets (Note 6(p))	241,161	-	3,332,918	2	4,365,210	2
1990	Other non-current assets	133,217	-	131,444	-	146,040	-
	Total non-current assets	99,361,253	41	99,911,927	48	102,886,060	48










						240,968,098	100
Liabilities and Equity
---
Current liabilities:
Short-term borrowings (Notes 6(i) and (z))
Short-term notes payable (Notes 6(j) and (z))
Accounts payable
Accounts payable to related parties (Note 7)
Other payables
Other payables to related parties (Note 7)
Current tax liabilities
Current lease liabilities (Notes 6(m), (z) and 7)
Other current liabilities (Note 6(n))
Total current liabilities
Non-Current liabilities:
Bonds payable (Notes 6(k) and (z))
Long-term borrowings (Notes 6(l), (z) and 8)
Deferred tax liabilities (Note 6(p))
Non-current lease liabilities (Notes 6(m), (z) and 7)
Net defined benefit liability, non-current (Note 6(o))
Other non-current liabilities (Notes 6(h) and (z))
Total non-current liabilities
Total liabilities
Equity (Note 6(q)):
Ordinary shares
Capital surplus(Note 6(r))
Legal reserve
Unappropriated retained earnings
Other equity interest
Total equity attributable to owners of parent
Non-controlling interests
Total equity
Total liabilities and equity
March 31, 2026		December 31, 2025		March 31, 2025
---	---	---	---	---	---
Amount	%	Amount	%	Amount	%
$ -	-	5,059,500	2	15,747,700	7
-	-	-	-	3,497,574	2
7,193,650	3	6,367,998	3	5,551,197	3
103,908	-	112,851	-	115,058	-
10,327,811	4	4,332,837	2	4,024,957	2
3,401,656	2	1,610,915	1	1,398,028	1
3,126,786	1	636,678	1	-	-
474,615	-	457,127	-	443,977	-
578,636	-	442,006	-	50,638	-
25,207,062	10	19,019,912	9	30,829,129	15
3,996,400	2	3,996,100	2	3,995,200	2
13,800,000	6	10,200,000	5	11,000,000	5
82,612	-	35,431	-	6,060	-
3,939,191	2	3,904,728	2	4,201,295	2
386,550	-	396,189	-	427,072	-
518,845	-	362,002	-	407,118	-
22,723,598	10	18,894,450	9	20,036,745	9
47,930,660	20	37,914,362	18	50,865,874	24
30,986,279	13	30,986,279	15	30,986,279	14
33,167,596	14	33,080,785	16	32,834,543	15
18,626,223	8	18,626,223	9	18,626,223	9
106,887,177	44	85,475,632	41	76,911,117	36
3,232,892	1	2,230,933	1	4,513,279	2
192,900,167	80	170,399,852	82	163,871,441	76
137,271	-	138,504	-	-	-
193,037,438	80	170,538,356	82	163,871,441	76
$ 240,968,098	100	208,452,718	100	214,737,315	100

See accompanying notes to consolidated financial statements.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

Nanya Technology Corporation and Subsidiaries

Consolidated Statements of Comprehensive Income

For the three months ended March 31, 2026 and 2025

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

	For the three months ended March 31,
		2026		2025
		Amount	%	Amount	%
4000	Operating revenue (Notes 6(t) and 7)	$ 49,086,932	100	7,187,940	100
5000	Operating costs (Notes 6(e), (g), (h), (m), (n), (o), (r), (u), 7 and 10)	15,761,450	32	8,262,612	115
	Total gross profit (loss) from operations	33,325,482	68	(1,074,672)	(15)
5910	Less: Unrealized profit from sales	11,103	-	-	-
5920	Add: Realized profit on from sales	1,746	-	-	-
	Gross profit (loss) from operations	33,316,125	68	(1,074,672)	(15)
	Operating expenses (Notes 6(g), (h), (m), (o), (r), (u) and 7):
6100	Selling expenses	347,319	1	151,941	2
6200	Administrative expenses	748,497	1	397,390	6
6300	Research and development expenses	2,109,026	4	1,531,334	21
	Total operating expenses	3,204,842	6	2,080,665	29
	Net operating income (loss)	30,111,283	62	(3,155,337)	(44)
	Non-operating income and expenses (Notes 6(f), (g), (m), (v) and 7):
7100	Interest income	613,660	1	706,857	10
7020	Other gains and losses, net	841,196	2	154,540	2
7050	Finance costs	(86,694)	-	(142,837)	(2)
7060	Share of profit of associates accounted for using equity method, net	238,689	-	13,381	-
	Total non-operating income and expenses	1,606,851	3	731,941	10
7900	Income (loss) before tax	31,718,134	65	(2,423,396)	(34)
7950	Less: Income tax expense (profit) (Note 6(p))	5,659,880	12	(482,757)	(7)
	Income (loss)	26,058,254	53	(1,940,639)	(27)
8300	Other comprehensive income (loss) (Notes 6(o), (p) and (q)):
8310	Components of other comprehensive income (loss) that will not be reclassified to profit or loss
8316	Unrealized profit (loss) from investments in equity instruments measured at fair value through other comprehensive income	358	-	(375)	-
8320	Share of other comprehensive income of associates accounted for using equity method	118,980	-	10,148	-
8349	Less: Income tax related to components of other comprehensive income that will not be reclassified to profit or loss	72	-	(75)	-
	Components of other comprehensive loss that will not be reclassified to profit or loss	119,266	-	9,848	-
8360	Components of other comprehensive loss that may be reclassified to profit or loss
8361	Exchange differences on translation of foreign financial statements	882,404	2	748,528	11
8370	Share of other comprehensive income of associates and joint ventures accounted for using equity method	289	-	180	-
8399	Less: Income tax related to components of other comprehensive income that may be reclassified to profit or loss	-	-	-	-
	Components of other comprehensive income that may be reclassified to profit or loss	882,693	2	748,708	11
8300	Other comprehensive income, net	1,001,959	2	758,556	11
8500	Comprehensive income (loss)	$ 27,060,213	55	(1,182,083)	(16)
	Profit, attributable to:
8610	Owners of parent	$ 26,059,487	53	(1,940,639)	(27)
8620	Non-controlling interests	(1,233)	-	-	-
	Comprehensive income (loss) attributable to:	$ 26,058,254	53	(1,940,639)	(27)
8710	Owners of parent	$ 27,061,446	55	(1,182,083)	(16)
8720	Non-controlling interests	(1,233)	-	-	-
	Income (loss) per share (Note 6(s))	$ 27,060,213	55	(1,182,083)	(16)
9750	Basic income (loss) per share	$	8.41		(0.63)
9850	Diluted earnings per share	$	8.08

See accompanying notes to consolidated financial statements.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

Nanya Technology Corporation and Subsidiaries

Consolidated Statements of Changes in Equity

For the three months ended March 31, 2026 and 2025

(Expressed in Thousands of New Taiwan Dollars)

	Ordinary shares	Capital surplus	Legal reserve	Unappropriated retained earnings	Other equity interest			Total equity attributable to owners of parent	Non-controlling interests	Total equity
					Exchange differences on translation of foreign financial statements	Unrealized gains (losses) on financial assets measured at fair value through other comprehensive income	Total other equity interest
Balance at January 1, 2025	$ 30,986,279	32,834,294	18,626,223	78,851,756	4,502,042	(747,319)	3,754,723	165,053,275	-	165,053,275
Net loss for the three months ended March 31, 2025	-	-	-	(1,940,639)	-	-	-	(1,940,639)	-	(1,940,639)
Other comprehensive income for the three months ended March 31, 2025	-	-	-	-	748,708	9,848	758,556	758,556	-	758,556
Total comprehensive income for the three months ended March 31, 2025	-	-	-	(1,940,639)	748,708	9,848	758,556	(1,182,083)	-	(1,182,083)
Other changes in capital surplus:
Past due unclaimed dividends	-	249	-	-	-	-	-	249	-	249
Balance at March 31, 2025	$ 30,986,279	32,834,543	18,626,223	76,911,117	5,250,750	(737,471)	4,513,279	163,871,441	-	163,871,441
Balance at January 1, 2025	$ 30,986,279	33,080,785	18,626,223	85,475,632	2,533,040	(302,107)	2,230,933	170,399,852	138,504	170,538,356
Net income for the three months ended March 31, 2026	-	-	-	26,059,487	-	-	-	26,059,487	(1,233)	26,058,254
Other comprehensive income for the three months ended March 31, 2026	-	-	-	-	882,693	119,266	1,001,959	1,001,959	-	1,001,959
Total comprehensive income for the three months ended March 31, 2026	-	-	-	26,059,487	882,693	119,266	1,001,959	27,061,446	(1,233)	27,060,213
Cash dividends of ordinary share	-	-	-	(4,647,942)	-	-	-	(4,647,942)	-	(4,647,942)
Other changes in capital surplus:
Share-based payment transactions	-	86,760	-	-	-	-	-	86,760	-	86,760
Past due unclaimed dividends	-	51	-	-	-	-	-	51	-	51
Balance at March 31, 2026	$ 30,986,279	33,167,596	18,626,223	106,887,177	3,415,733	(182,841)	3,232,892	192,900,167	137,271	193,037,438

See accompanying notes to consolidated financial statements.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

Nanya Technology Corporation and Subsidiaries

Consolidated Statements of Cash Flows

For the three months ended March 31, 2026 and 2025

(Expressed in Thousands of New Taiwan Dollars)

	For the three months ended March 31,
	2026	2025
Cash flows used in operating activities
Profit (loss) before tax	$ 31,718,134	(2,423,396)
Adjustments:
Adjustments to reconcile profit:
Depreciation expense	2,861,968	3,891,788
Amortization expense	35,072	60,287
Interest expense	86,694	142,837
Interest income	(613,660)	(706,857)
Share-based payment	86,760	-
Share of profit of associates accounted for using equity method	(238,689)	(13,381)
Loss (profit) from disposal of property, plant and equipment	2,990	(3,609)
Impairment loss on non-financial assets	943	13,811
Unrealized profit from sales	11,103	-
Realized profit on from sales	(1,746)	-
Unrealized foreign exchange (gain) loss	(349,880)	6,700
Total adjustments to reconcile profit	1,881,555	3,391,576
Changes in operating assets and liabilities:
Accounts receivable (including related parties)	(8,413,503)	(614,121)
Other receivables (including related parties)	1,124,733	(361,138)
Inventories	2,956,784	(2,270,363)
Prepayments	(77,623)	155,685
Other current assets	(264,590)	(109,355)
Accounts payable (including related parties)	(1,454,131)	91,714
Other payables (including related parties)	3,078,997	(520,812)
Other current liabilities	136,630	32,783
Net defined benefit liability	(9,639)	(3,573)
Other non-current liabilities	124,013	(4,032)
Total net changes used in operating assets and liabilities	(2,798,329)	(3,603,212)
Cash inflow from (used in) operations	30,801,360	(2,635,032)
Interest received	843,554	955,080
Interest paid	(66,677)	(84,012)
Income taxes paid	(29,417)	(57,832)
Net cash flows from (used in) operating activities	31,548,820	(1,821,796)
Cash flows used in investing activities:
Acquisition of financial assets at amortized cost	-	2,491
Acquisition of investments accounted for using equity method	-	(611,880)
Acquisition of property, plant and equipment	(2,809,008)	(6,486,902)
Proceeds from disposal of property, plant and equipment	20	3,609
Increase in refundable deposits	(2,152)	(941)
Acquisition of intangible assets	(1,095)	-
Increase in other non-current assets	(1,879)	(28,447)
Net cash flows used in investing activities	(2,814,114)	(7,122,070)
Cash flows from financing activities:
(Decrease) increase in short-term borrowings	(5,059,500)	1,211,700
Decrease in short-term notes and bills payable	-	(3,250,000)
Proceeds from long-term borrowings	3,600,000	11,000,000
Increase in guarantee deposits received	27,631	1,603
Payment of lease liabilities	(114,689)	(105,880)
Net cash flows (used in) from financing activities	(1,546,558)	8,857,423
Effect of exchange rate changes on cash and cash equivalents	1,018,795	786,284
Net increase in cash and cash equivalents	28,206,943	699,841
Cash and cash equivalents at beginning of period	58,074,065	61,902,779
Cash and cash equivalents at end of period	$ 86,281,008	62,602,620

See accompanying notes to consolidated financial statements.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

Nanya Technology Corporation and Subsidiaries

Notes to the Consolidated Financial Statements

March 31, 2026 and 2025

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

(1) Company history

Nanya Technology Corporation (the “Company”) was legally established with the approval of the Ministry of Economic Affairs on March 4, 1995, with registered address at No.98 Nanlin Road Dake Vil., Taishan District, New Taipei City, Taiwan. The main operating activities of the Company and its subsidiary (the “Group”) are researching, developing, manufacturing and selling semiconductor products, and the import and export of its machinery, equipment and raw materials.

(2) Approval date and procedures of the consolidated financial statements:

The consolidated financial statements were authorized for issuance by the Board of Directors on May 6, 2026.

(3) New standards, amendments and interpretations adopted:

(a) The impact of the IFRS Accounting Standards endorsed by the Financial Supervisory Commission, R.O.C. which have already been adopted.

The Group has initially adopted the following new amendments, which do not have a significant impact on its consolidated financial statements, from January 1, 2026:

IFRS 17 “Insurance Contracts” and amendments to IFRS 17 “Insurance Contracts”
Amendments to IFRS 9 and IFRS 7 “Amendments to the Classification and Measurement of Financial Instruments”
Annual Improvements to IFRS Accounting Standards—Volume 11
Amendments to IFRS 9 and IFRS 7 “Contracts Referencing Nature-dependent Electricity”

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(b) The impact of IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC

The following new and amended standards, which may be relevant to the Group, have been issued by the International Accounting Standards Board (IASB), but have yet to be endorsed by the FSC:

Standards or Interpretations	Content of amendment	Effective date per IASB
IFRS 18 “Presentation and Disclosure in Financial Statements”	The new standard introduces three categories of income and expenses, two income statement subtotals and one single note on management performance measures. The three amendments, combined with enhanced guidance on how to disaggregate information, set the stage for better and more consistent information for users, and will affect all the entities.

• A more structured income statement: under current standards, companies use different formats to present their results, making it difficult for investors to compare financial performance across companies. The new standard promotes a more structured income statement, introducing a newly defined ‘operating profit’ subtotal and a requirement for all income and expenses to be allocated between three new distinct categories based on a company’s main business activities.

• Management performance measures (MPMs): the new standard introduces a definition for management performance measures, and requires companies to explain in a single note to the financial statements why the measure provides useful information, how it is calculated and reconcile it to an amount determined under IFRS Accounting Standards.

• Greater disaggregation of information: the new standard includes enhanced guidance on how companies group information in the financial statements. This includes guidance on whether information is included in the primary financial statements or is further disaggregated in the notes. | January 1, 2027
note: On September 25, 2025, the FSC issued a press release announcing that Taiwan will adopt IFRS 18 beginning in 2028. Entities that need to adopt the new standard earlier may do with the endorsement of the FSC. |

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

The Group is evaluating the impact on its consolidated financial position and consolidated financial performance upon the initial adoption of the abovementioned standards or interpretations. The results thereof will be disclosed when the Group completes its evaluation.

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

Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture”
IFRS 19 “Subsidiaries without Public Accountability: Disclosures” and amendments to IFRS 19 “Subsidiaries without Public Accountability: Disclosures”
Amendments to IAS 21 “Translation to a Hyperinflationary Presentation Currency”

(4) Summary of material accounting policies:

(a) Statement of compliance

These consolidated financial statements have been prepared in accordance with the preparation and guidelines of IAS 34 “Interim Financial Reporting” which are endorsed and issued into effect by FSC and do not include all of the information required by the Regulations and International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations and SIC Interpretations endorsed and issued into effect by the FSC (hereinafter referred to IFRS endorsed by the FSC) for full annual consolidated financial statements.

The significant accounting policies adopted in the consolidated financial statements are the same as those in the consolidated financial statement for the year ended December 31, 2025. For the related information, please refer to note 4 of the consolidated financial statements for the year ended December 31, 2025.

(b) Basis of consolidation

(i) List of subsidiaries included in the consolidated financial statements:

Investor	The name of subsidiaries	Business activity	Shareholding			Note
			March 31, 2026	December 31, 2025	March 31, 2025
The Company	NANYA TECHNOLOGY CORP. U.S.A	Sales of semiconductor products	100.00 %	100.00 %	100.00 %
The Company	NANYA TECHNOLOGY CORP. Delaware	Design of semiconductor products	100.00 %	100.00 %	100.00 %
The Company	NANYA TECHNOLOGY CORP. H.K.	Sales of semiconductor products	100.00 %	100.00 %	100.00 %
The Company	NANYA TECHNOLOGY CORP. Japan	Sales of semiconductor products	100.00 %	100.00 %	100.00 %
The Company	NANYA TECHNOLOGY INTERNATIONAL LTD.	General investment business	100.00 %	100.00 %	100.00 %
The Company	MEMOLEAD TECHNOLOGY CORP.	Design and sales of products	72.10 %	72.10 %	- %	Note

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

Investor	The name of subsidiaries	Business activity	Shareholding
			March 31, 2026	December 31, 2025	March 31, 2025
NANYA TECHNOLOGY CORP. H.K.	NANYA TECHNOLOGY CORP., Europe GmbH	Sales of semiconductor products	100.00 %	100.00 %	100.00 %
NANYA TECHNOLOGY CORP. H.K.	NANYA TECHNOLOGY CORP. Shenzhen	Sales of semiconductor products	100.00 %	100.00 %	100.00 %

Note: MemoLead Technology Corp. was officially registered and established on August 29, 2025, and has since been included in the consolidated financial statements.

(ii) Subsidiaries not included in the consolidated financial statements: None.

The pension cost in the interim period was calculated and disclosed on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior fiscal year, and was adjusted according to material volatility of the market, no material reimbursement and settlement or other material one-time events since prior fiscal year.

(d) Income taxes

The income tax expenses have been prepared and disclosed in accordance with paragraph B12 of International Financial Reporting Standards 34, Interim Reporting.

Income tax expenses for the period are best estimated by multiplying pre-tax income for the interim reporting period by the effective annual tax rate as forecasted by the management. This should be recognized fully as tax expense for the current period and allocated to current and deferred taxes based on its proportionate size.

Temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and their respective tax bases shall be measured based on the tax rates that have been enacted or substantively enacted at the time of the asset or liability is recovered or settled, and be recognized directly in equity or other comprehensive income as tax expense.

(5) Significant accounting assumptions and judgments, and major sources of estimation uncertainty:

The preparation of the consolidated financial statements in conformity with the Regulations and IAS 34 "Interim Financial Reporting" endorsed by the FSC requires management to make judgments, and estimates about the future, including climate-related risks and opportunities, that affect the application of the accounting policies and the reported amount of assets, liabilities, income and expenses. Actual results may differ from these estimates.

The preparation of the consolidated interim financial statements, estimates and underlying assumptions are reviewed on an ongoing basis which are in conformity with the consolidated financial statements for the year ended December 31, 2025. For the related information, please refer to note 5 of the consolidated financial statements for the year ended December 31, 2025.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(6) Explanation of significant accounts:

Except for the following disclosures, there is no significant difference as compared with those disclosed in the consolidated financial statements for the year ended December 31, 2025. Please refer to Note 6 of the 2025 annual consolidated financial statements.

(a) Cash and cash equivalents

	March 31, 2026	December 31, 2025	March 31, 2025
Petty cash	$ 30	41	61
Checking accounts and demand deposits	12,408,052	3,977,397	1,289,562
Cash equivalents:
Time deposits	65,948,521	53,603,327	61,312,997
Commercial paper	7,924,405	493,300	-
	$ 86,281,008	58,074,065	62,602,620

(b) Non-current financial assets at amortized cost

	March 31, 2026	December 31, 2025	March 31, 2025
Restricted Demand Deposits	$ 867	867	849
Restricted Time Deposits	725,409	725,406	725,351
	$ 726,276	726,273	726,200

The Group has assessed that these time deposits are held-to-maturity to collect contractual cash flows, which consist solely of payments of principal and interest on the principal amount outstanding. Therefore, these time deposits were classified as financial assets measured at amortized cost.

(i) For credit risk, please refer to note 6(w).
(ii) For the details of financial assets pledged as collateral, please refer to note 8.

(c) Accounts receivable (including related parties)

	March 31, 2026	December 31, 2025	March 31, 2025
Accounts receivable	$ 25,247,069	16,545,661	4,796,170
Accounts receivable- related parties	-	12,820	-
	$ 25,247,069	16,558,481	4,796,170

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

The Group applies the simplified approach to provide for its expected credit losses, i.e. the use of lifetime expected loss provision for accounts receivables (including related parties). To measure the expected credit losses, accounts receivables (including related parties) have been grouped based on shared credit risk characteristics and the days past due, as well as incorporated forward looking information, including macroeconomic and relevant industry information.

The loss allowance provision for notes and accounts receivable (including related parties) was determined as follows:

	March 31, 2026
Due days	Accounts receivables (including related parties) gross carrying amount	Weighted average loss rate	Loss allowance provision
Current	$ 25,093,322	-	-
1 to 30 days past due	153,747	-	-
	$ 25,247,069		-
	December 31, 2025
Due days	Accounts receivables (including related parties) gross carrying amount	Weighted average loss rate	Loss allowance provision
Current	$ 16,342,266	-	-
1 to 30 days past due	215,878	-	-
31 to 60 days past due	337	-	-
	$ 16,558,481		-
	March 31, 2025
Due days	Accounts receivables gross carrying amount	Weighted average loss rate	Loss allowance provision
Current	$ 4,724,941	-	-
1 to 30 days past due	71,229	-	-
	$ 4,796,170		-

The Group did not recognize any allowance for impairment loss as there were no significant increase in expected credit risk for its accounts receivable (including related parties) as of March 31, 2026, December 31 and March 31, 2025.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

None of the Group’s accounts receivable (including related parties) were pledged as collateral as of March 31, 2026, December 31 and March 31, 2025.

Please refer to Note 6(w) for other information of credit risk.

(d) Other receivables

	March 31, 2026	December 31, 2025	March 31, 2025
Tax refund receivable	$ 1,404,816	2,587,679	3,608,053
Interest receivable	461,621	691,515	352,448
Others	196,077	139,737	59,698
	$ 2,062,514	3,418,931	4,020,199

Please refer to Note 6(w) for other information of credit risk.

(e) Inventories

	March 31, 2026	December 31, 2025	March 31, 2025
Raw materials	$ 523,163	367,921	369,933
Work in progress	13,999,083	15,761,403	15,734,629
Finished goods	9,808,489	11,158,195	21,483,846
	$ 24,330,735	27,287,519	37,588,408

The details of the cost of sales were as follows:

	For the three months ended March 31,
	2026	2025
Inventory that has been sold	$ 15,638,184	8,009,155
Write-down of inventories (reversal of write-down)	(9,501)	69,322
Unallocated production overheads	111,457	165,711
Others	21,310	18,424
	$ 15,761,450	8,262,612

The Group recognized a reversal of write-down of inventories of $9,501 thousand for the three months ended March 31, 2026 due to improvements in the factors that previously resulted in inventories declining to net realizable value. Moreover, The Group recognized a write-down of inventories to net realizable value of $69,322 thousand for the three months ended March 31, 2025.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

None of the Group’s inventories were pledged as collateral as of March 31, 2026, December 31 and March 31, 2025.

(f) Investments accounted for using equity method

A summary of the Group’s financial information for investments accounted for using the equity method at the reporting date was as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Associates	$ 6,110,702	5,903,612	5,075,166

The related information of the major associate to the Group was as follows:

Name of Associates	Nature of Relationship to the Group	Registration Country	Percentage of ownership
			March 31, 2026	December 31, 2025	March 31, 2025
Formosa Advanced Technologies Co., Ltd. (FATC)	It mainly engages in assembling and testing of module products, as well as in the research and development of integrated circuits.	Taiwan	32.00 %	32.00 %	32.00 %

The fair value of major associates listed on the Stock Exchange was as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Formosa Advanced Technologies Co., Ltd.	$ 25,737,333	28,611,778	12,559,111

The aggregated financial information of the major associate was as follows:

The financial information of FATC was as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Current assets	$ 10,084,552	9,443,229	9,451,622
Non-current assets	4,988,572	4,473,900	3,172,312
Current liabilities	(1,987,699)	(1,179,280)	(1,640,706)
Non-current liabilities	(482,354)	(490,717)	(533,539)
Net asset	$ 12,603,071	12,247,132	10,449,689
Net asset contributed to non-controlling interest of Formosa Petrochemical Corporation	$ 8,570,089	8,328,050	7,105,789
Net asset contributed to FATC	$ 4,032,982	3,919,082	3,343,900

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

| | For the three months ended
March 31, | |
| --- | --- | --- |
| | 2026 | 2025 |
| Operating revenue | $ 2,944,616 | 2,230,203 |
| Net profit | $ 426,351 | 152,269 |
| Other comprehensive income | 371,810 | 31,715 |
| Total comprehensive income | $ 798,161 | 183,984 |
| Comprehensive income allocated to non-controlling interest of Formosa Petrochemical Corporation | $ 542,750 | 125,109 |
| Total comprehensive income contributed to FATC | $ 255,411 | 58,875 |
| | March 31, 2026 | December 31, 2025 |
| Share of net assets of the major associate at January 1 | $ 3,919,082 | 3,490,216 |
| Acquisition of share of net assets of the major associate allocated to the Group | 136,431 | 192,844 |
| Total comprehensive income contributed to the Group | 118,980 | 441,188 |
| Uncollected dividends beyond the collection period which are reclassified to capital surplus | - | 25 |
| Cash dividends contributed to the Group | (141,511) | (205,191) |
| Share of net assets of major associate | 4,032,982 | 3,919,082 |
| Add: good will | 1,463,162 | 1,463,162 |
| Less: unrealized profits on upstream sales net assets of the associates | (156,098) | (158,496) |
| Total carrying amount of the major associate | $ 5,340,046 | 5,223,748 |

The Group’s financial information for investment accounted for using the equity method that are individually insignificant is included in the Group’s consolidated financial statements as follows:

	March 31, 2026	December 31, 2025	March 31, 2025
Carrying amount of the individually insignificant associate’s equity - PieceMakers Technology, Inc.	$ 770,656	679,864	608,791

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

| | For the three months ended
March 31, | |
| --- | --- | --- |
| | 2026 | 2025 |
| Attributable to the Group: | | |
| Net profit (loss) | $ 99,859 | (3,268) |
| Other comprehensive income | 289 | 180 |
| Total comprehensive loss | $ 100,148 | (3,088) |

On February 10, 2025, the Group invested in PieceMakers Technology, Inc. by acquiring 20,396 thousand common stocks at a price of $30 per share, for a total consideration of $611,880 thousand. On December 30, 2025, PieceMaker Technology, Inc. executed its employee stocks options, resulting in decrease in the Group's ownership interest from 35.76% to 35.14%.

None of the Group's investments accounted for using the equity method were pledged as collateral as of March 31, 2026, December 31 and March 31, 2025.

(g) Property, plant and equipment

	Land	Building	Machinery and equipment	Other equipment	Under construction	Total
Cost:
Balance as of January 1, 2026	$ 1,013,924	13,137,831	243,283,332	944,886	28,570,963	286,950,936
Additions	-	-	169,643	4,673	4,885,932	5,060,248
Disposals	-	-	(46,868)	(2,225)	-	(49,093)
Reclassification	-	-	1,816,211	314	(1,816,525)	-
Effect of exchange rate change	-	6	1,332	1,082	-	2,420
Balance as of March 31, 2026	$ 1,013,924	13,137,837	245,223,650	948,730	31,640,370	291,964,511
Balance as of January 1, 2025	$ 1,013,924	10,555,487	234,114,157	922,414	28,142,136	274,748,118
Additions	-	6,493	425,975	9,003	6,403,669	6,845,140
Disposals	-	-	(677,620)	(2,036)	-	(679,656)
Reclassification	-	244,613	972,368	(341)	(1,216,640)	-
Effect of exchange rate change	-	81	1,370	719	-	2,170
Balance as of March 31, 2025	$ 1,013,924	10,806,674	234,836,250	929,759	33,329,165	280,915,772
Accumulated depreciation / impairment loss:
Balance as of January 1, 2026	$ -	4,464,875	196,623,853	830,957	-	201,919,685
Depreciation for the period	-	116,743	2,610,810	11,284	-	2,738,837
Reversal of impairment loss	-	-	943	-	-	943
Disposals	-	-	(43,858)	(2,225)	-	(46,083)
Effect of exchange rate change	-	6	1,085	553	-	1,644
Balance as of March 31, 2026	$ -	4,581,624	199,192,833	840,569	-	204,615,026
Balance as of January 1, 2025	$ -	4,051,598	185,567,988	801,320	-	190,420,906
Depreciation for the period	-	104,805	3,658,030	12,522	-	3,775,357
Impairment loss	-	-	13,811	-	-	13,811
Disposals	-	-	(677,620)	(2,036)	-	(679,656)
Reclassification	-	-	338	(338)	-	-
Effect of exchange rate change	-	80	1,138	584	-	1,802
Balance as of March 31, 2025	$ -	4,156,483	188,563,685	812,052	-	193,532,220

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

	Land	Building	Machinery and equipment	Other equipment	Under construction	Total
Carrying amounts:
Balance as of March 31, 2026	$ 1,013,924	8,556,213	46,030,817	108,161	31,640,370	87,349,485
Balance as of December 31, 2025	$ 1,013,924	8,672,956	46,659,479	113,929	28,570,963	85,031,251
Balance as of March 31, 2025	$ 1,013,924	6,650,191	46,272,565	117,707	33,329,165	87,383,552

(i) Assessment on impairment

The estimated future recoverable amount of equipment, which had been identified to be no longer useful for its operation, is lower than the book value. In March 31, 2026 and 2025, the Group reassessed its estimates, wherein the amount of $943 thousand and $13,811 thousand of the reversal of impairment loss and impairment loss has been recognized, respectively.

(ii) Plants, and equipment under construction

For the three months ended March 31, 2026 and 2025, the capitalized interest on borrowings for the purchase of properties, plants, and equipment of the Group amounted to $17,569 and $17,655, with the interest rate of 1.75%~1.9158% and 1.75%~1.9463%.

(h) Right-of-use assets

	Land	Building	Machinery and equipment	Total
Cost:
Balance at January 1, 2026	$ 5,731,957	17,021	335,857	6,084,835
Additions	168,174	-	-	168,174
Balance at March 31, 2026	$ 5,900,131	17,021	335,857	6,253,009
Balance at January 1, 2025	$ 5,439,403	11,165	288,962	5,739,530
Additions	299,119	-	-	299,119
Balance at March 31, 2025	$ 5,738,522	11,165	288,962	6,038,649
Accumulated depreciation:
Balance at January 1, 2026	$ 1,738,552	7,766	112,893	1,859,211
Depreciation for the period	107,675	1,322	14,134	123,131
Balance at March 31, 2026	$ 1,846,227	9,088	127,027	1,982,342
Balance at January 1, 2025	$ 1,325,365	3,650	61,047	1,390,062
Depreciation for the period	103,424	883	12,124	116,431
Balance at March 31, 2025	$ 1,428,789	4,533	73,171	1,506,493
Carrying Amount:
Balance at March 31, 2026	$ 4,053,904	7,933	208,830	4,270,667
Balance at December 31, 2025	$ 3,993,405	9,255	222,964	4,225,624
Balance at March 31, 2025	$ 4,309,733	6,632	215,791	4,532,156

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(i) Short-term borrowings

	March 31, 2026	December 31, 2025	March 31, 2025,
Unsecured bank loans	$ -	5,059,500	15,747,700
Interest rate		1.78%~1.85%	1.78%~1.90%
Maturity date		2026.01.11~2026.02.05	2025.04.09~2026.02.05

None of the Group’s assets were pledged as collateral for short-term borrowings.

(j) Short-term notes payable

	March 31, 2026	December 31, 2025	March 31, 2025
Short-term notes payable	$ -	-	3,500,000
Discount on short-term notes payable	-	-	(2,426)
Total	$ -	-	3,497,574
Range of interest rates			1.80%~1.81%

(k) Bonds Payable

	March 31, 2026	December 31, 2025	March 31, 2025
Domestic unsecured nonconvertible corporate bonds	$ 4,000,000	4,000,000	4,000,000
Cost of issuing bonds	(3,600)	(3,900)	(4,800)
Current portion	-	-	-
Total	$ 3,996,400	3,996,100	3,995,200

The terms of domestic corporate bonds as of above were as follows:

	The first domestic unsecured nonconvertible corporate bond in 2024
Issued amount	$4,000,000
Balance, end of year	3,996,400
Current portion	-
Issuance date	April 11, 2024
Issuance period	5 years
Coupon rate	1.75%
Interest payment date	April 11
Repayment method	50% of the par value will be repaid in each FY 2028 and 2029.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(I) Long-term borrowings

	March 31, 2026,
	Currency	Interest rate	Expiration	Amount
Secured long-term loans	NTD	1.9158%	2030	$ 13,800,000
Unused long-term credit lines				$ 4,200,000
	December 31, 2025,
	Currency	Interest rate range	Expiration	Amount
Secured bank borrowings	TWD	1.9158%	2030	$ 10,200,000
Unused long term of credit				$ 7,800,000
	Currency	Interest rate range	Expiration	Amount
Secured bank borrowings	TWD	1.9463%	2030	$ 11,000,000
Unused long-term of credit				$ 14,000,000

(i) Please refer to note 6(w) for information on the Group’s exposure to interest rate, foreign currency and liquidity risks.

(ii) Syndicated Loan Agreement

To finance the Group’s working capital requirements and capital expenditures for the purchase of machinery and equipment, the Group entered into a syndicated loan agreement on January 9, 2025, with Bank of Taiwan acting as the lead bank together with a group of participating syndicated banks. The main terms of the agreement are as follows:

1) Facility Amount: NT$25 billion.

2) Interest Rate: Based on the arrangements negotiated with the participating banks.

3) Term: Five years.

4) The restrictions of the loan agreement require that the financial ratios in the Group’s annual consolidated financial statements, audited by independent accountants, comply with the specified thresholds (with the assessment date being March 31 each year). If the Group fails to meet the requirements, it shall make improvements by the next assessment date (the “Improvement Period”), during which, such non-compliance is not regarded as an event of default.

If the Group completes the required improvements within the Improvement Period, as evidenced by the next year’s audited consolidated financial statements, the non-compliance is deemed remedied. If the Group fails to complete the improvements within the Improvement Period. Otherwise, the lending banks may suspend further drawdowns of the credit facility or may require the Group to immediately repay all outstanding loan amounts.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

The required financial ratios are as follows:

a) Current ratio (Total current assets / Total current liabilities): Maintained at 100% or above.
b) Debt ratio (Total liabilities / Tangible net worth): Maintained at 200% or below.
c) Tangible net worth: Maintained at NT$10 billion or above.

5) As of March 31, 2026, the Group complied with all required financial ratios under the syndicated loan agreement.

(iii) Collateral for Bank Borrowings

For details of the assets pledged as collateral for the Group’s bank borrowings, please refer to Note 8.

(m) Lease liabilities

	March 31, 2026	December 31, 2025	March 31, 2025
Current	$ 474,615	457,127	443,977
Non-current	$ 3,939,191	3,904,728	4,201,295

For the maturity analysis, please refer to Note 6(w).

The amounts recognized in profit or loss were as follows:

	For the three months ended March 31
	2026	2025
Interest on lease liabilities	$ 22,843	23,428
Expenses relating to short-term leases	$ 13,434	14,624

The amount recognized in the statement of cash flows of the Group was as follows:

	For the three months ended March 31,
	2026	2025
Total cash outflow for leases	$ 150,966	143,932

(i) Land lease

The Group leases its land and building with a period of 2 to 20 years.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(ii) Other leases

The Group leases staff dorm, factory, parking lots and office spaces which are short-term leases or low-value item leases. The Group applied the recognition exemptions and elected not to recognize its right-of-use assets and lease liabilities for these leases.

(n) Provision

	March 31, 2026	December 31, 2025	March 31, 2025
Carbon fees	$ 165,439	132,215	33,054

For the three months ended March 31, 2026, and 2025 and for the year ended December 31, 2025, the Group recognized the provisions for carbon fees levied on greenhouse gas emissions, which are classified under other current liabilities and expected to be settled in 2027 and 2026, in accordance with Taiwan’s Climate Change Response Act, by payment of cash to the government.

(o) Employee benefits

(i) Defined benefit plan

Management believes that there was no material volatility of the market, no material reimbursement and settlement or other material one-time events since prior fiscal year. As a result, the pension cost in the accompanying interim period was measured and disclosed according to the actuarial report as of December 31, 2025 and 2024.

The expenses recognized in profit or loss for the Group were as follows:

	For the three months ended March 31,
	2026	2025
Operating cost	$ 846	1,169
Operating expenses	660	898
Total	$ 1,506	2,067

(ii) Defined contribution plans

The Group’s expenses under the pension plan cost to the Bureau of local government were as follows:

	For the three months ended March 31,
	2026	2025
Operating cost	$ 29,020	26,708
Operating expenses	31,998	28,445
Total	$ 61,018	55,153

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(p) Income tax

(i) The Group’s income tax expense (profit) recognized were as follows:

| | For the three months ended
March 31, | |
| --- | --- | --- |
| | 2026 | 2025 |
| Current tax expense (profit) | | |
| Current period | $ 5,710,852 | (437,073) |
| Deferred tax expense | (50,972) | (45,684) |
| Income tax expense (profit) | $ 5,659,880 | (482,757) |

(ii) The Group's income tax expense (profit) recognized directly in other comprehensive income were as follows:

| | For the three months ended
March 31, | |
| --- | --- | --- |
| | 2026 | 2025 |
| Items that could not be reclassified subsequently to profit or loss: | | |
| Unrealized gains on equity investments at fair value through other comprehensive income (loss) | $ 72 | (75) |

(iii) The Company's tax returns have been examined by the ROC tax authority through 2024.

(iv) Global Minimum Tax

The Group recognizes any top-up tax incurred as current income tax. Deferred income tax relating to the top-up tax is subject to the mandatory temporary exemption. The Group is within the scope of the Global Minimum Tax regime under Pillar Two as certain subsidiaries are located in Germany, Japan and Hong Kong, where the Income Inclusion Rule has been effective from December 30, 2023, April 1, 2024, and January 1, 2025, respectively, and the related tax regimes are applicable to fiscal years beginning on the respective implementation dates. Based on an assessment of the tax regimes and local effective tax rates in these jurisdictions, the Group does not expect to incur any material top-up tax liabilities.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(q) Capital and other equity

Except as described below, there was no material change in equity for the three months ended March 31, 2026 and 2025. Please refer to Note 6(q) of the consolidated financial statements as of and for the year ended December 31, 2025 for the related detail disclosures on equity.

(i) Capital surplus

	March 31, 2026	December 31, 2025	March 31, 2025
Premium from the issuance of stock	$ 32,290,079	32,290,079	32,290,079
Treasury share transactions	274,385	274,385	274,385
Employee share option	332,887	246,127	-
Expired employee share option	269,247	269,247	269,247
Past due unclaimed dividends	998	947	706
Change in net equity of associates accounted for using equity method	-	-	126
	$ 33,167,596	33,080,785	32,834,543

(ii) Retain earning

According to the Company's Articles of Incorporation, the Company's annual net profit, after providing for income tax and covering the losses of previous years, is first set aside for legal reserve at the rate of 10% thereof until the accumulated balance of legal reserve equals the total issued capital and any special reserves pursuant to relevant laws and regulations. The remainder, plus the undistributed earnings of the previous years, are distributed or left undistributed for business purposes according to the resolution of the stockholders' dividend distribution plan, which are initially proposed by the Board of Director, wherein the Board of Directors is authorized to distribute cash dividends after a resolution has been adopted by a majority vote at a board meeting attended by two-thirds of the directors, thereafter, to be reported during the shareholders' meeting; while the distribution of stock dividends shall be submitted to the shareholders' meeting for approval.

As it belongs to a highly capital-intensive industry with strong growth potential, the Company adopts a dividend distribution policy which is in line with its plans for product line expansion and the demand of fund. This policy requires that the distribution of cash dividends shall not exceed 50% of the Company's total dividend distribution every year.

(1) Legal reserve

When the Group incurs no loss, it may, in pursuant to a resolution to be adopted by a shareholders' meeting, distribute its legal reserve by issuing new shares or by cash. Only the portion of legal reserve which exceeds 25 percent of the paid in capital may be distributed.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(2) Special Reserve

In accordance with Ruling issued by the FSC, a portion of current-period earnings and undistributed prior-period earnings shall be reclassified as special earnings reserve during earnings distribution. The amount to be reclassified should equal the current period total net reduction of other shareholders' equity. Similarly, a portion of undistributed prior-period earnings shall be reclassified as special earnings reserve (and does not qualify for earnings distribution) to account for cumulative changes to other shareholders' equity pertaining to prior periods. Amounts of subsequent reversals pertaining to the net reduction of other shareholders' equity shall qualify for additional distributions.

(3) Earnings distribution

The earnings distribution for 2025 was approved by the board of directors on March 4, 2026, with the undistributed earnings of $4,647,942 thousand. There was no 2024 earnings distribution accrued by the Company due to the deficit incurred during the year, based on a resolution decided at the board meeting held on February 26, 2025.

(iii) Other equity (net of tax)

	Exchange differences on translation of foreign financial statements	Unrealized (losses) gains on financial assets measured at fair value through other comprehensive income	Total
Balance as of January 1, 2026	$ 2,533,040	(302,107)	2,230,933
Exchange differences on translation of foreign financial statements	882,404	-	882,404
Unrealized gains from financial of assets measured at fair value through other comprehensive income, associates accounted for using equity method	-	118,980	118,980
Unrealized gains from financial assets measured at fair value through other comprehensive income	-	286	286
Exchange differences on associates accounts for using equity method	289	-	289
Balance as of March 31, 2026	$ 3,415,733	(182,841)	3,232,892
Balance as of January 1, 2025	$ 4,502,042	(747,319)	3,754,723
Exchange differences on translation of foreign financial statements	748,528	-	748,528
Unrealized losses from financial of assets measured at fair value through other comprehensive income, associates accounted for using equity method	-	10,148	10,148
Unrealized losses from financial of assets measured at fair value through other comprehensive income	-	(300)	(300)
Exchange differences on associates accounts for using equity method	180	-	180
Balance as of March 31, 2025	$ 5,250,750	(737,471)	4,513,279

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(r) Share-based payment transactions

Except as described below, there was no material change on the share-based payment transactions for the three months ended March 31, 2026 and 2025. Please refer to Note 6(r) of consolidated financial statements as of and for the year ended December 31, 2025 for related disclosures on share-based payment transactions.

(i) Relevant information of employee stock option plans

The Company:

	For the three months ended March 31,
	2026
	Weighted-average exercise (price TWD)	Number of options (Units)
Outstanding as of January 1	$ 33.04	136,280
Options forfeited	34.54	(691)
Outstanding as of March 31	33.03	135,589
Options exercisable as of March 31	-	-

(ii) Remuneration cost

	For the three months ended March 31,
	2026	2025
Remuneration cost arising from share options granted to employees	$ 86,760	-

(s) Earnings (Losses) per share

	For the three months ended March 31,
	2026	2025
Basic earnings (losses) per share:
Net earnings (losses) attributable to the Company’s ordinary shareholders	$ 26,059,487	(1,940,639)
Weighted-average number of ordinary shares outstanding	3,098,628	3,098,628
Basic earnings (losses) per share (dollar)	$ 8.41	(0.63)

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

	For the three months ended March 31,
	2026	2025
Diluted earnings per share:
Net profit attributable to the Company (basic)	$ 26,059,487
Effect of potentially dilutive ordinary shares
Weighted-average number of ordinary shares outstanding	3,098,628
Effect of employee stock options	118,607
Impact of employee remuneration	7,557
	3,224,792
Diluted earnings per share (dollar)	$ 8.08

The Company did not calculate the diluted loss per share for the three months ended March 31, 2025 due to the net loss resulted in anti diluted effects to the employee share option and employee stock remuneration issued by the Company.

(t) Revenue from contracts with customers

(i) Disaggregation of revenue

	For the three months ended March 31, 2026
	Manufacturing department	Overseas sales department	Total
Geographic markets of primary destination:
Taiwan	$ 9,887,700	1,653,554	11,541,254
Japan	-	1,671,975	1,671,975
Malaysia	725,471	2,639,989	3,365,460
China	3,968,777	1,996,524	5,965,301
Hong Kong	17,509,284	1,792,047	19,301,331
USA	335,948	2,189,224	2,525,172
Other countries	909,795	3,806,644	4,716,439
	$ 33,336,975	15,749,957	49,086,932
Major products line:
Dynamic Random Access Memory (DRAM)	$ 33,315,915	15,749,673	49,065,588
Others	21,060	284	21,344
	$ 33,336,975	15,749,957	49,086,932

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

	For the three months ended March 31, 2025
	Manufacturing department	Overseas sales department	Total
Geographic markets of primary destination:
Taiwan	$ 1,159,992	116,207	1,276,199
Japan	-	576,543	576,543
Malaysia	129,875	347,218	477,093
China	561,299	554,209	1,115,508
Hong Kong	2,179,947	363,424	2,543,371
USA	5,528	330,795	336,323
Other countries	185,288	677,615	862,903
	$ 4,221,929	2,966,011	7,187,940
Major products line:
Dynamic Random Access Memory (DRAM)	$ 4,204,802	2,965,715	7,170,517
Others	17,127	296	17,423
	$ 4,221,929	2,966,011	7,187,940

(ii) Contract balances

	March 31, 2026	December 31, 2025	March 31, 2025
Accounts receivable	$ 25,247,069	16,545,661	4,796,170
Accounts receivable- related parties	-	12,820	-
	$ 25,247,069	16,558,481	4,796,170

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

(u) Remuneration to employees

On May 28, 2025, the Group resolved at its shareholders’ meeting to amend its Articles of Incorporation. Under the revised articles, if the Group incurs profit for the year, the profit should first be used to offset against any accumulated deficits. Thereafter, 1% to 12% of the profit before tax (in form of stock or cash) shall be appropriated as employee remuneration (of which, 0.3% to 3.6% shall be reserved specifically for frontline employees); recipients may include employees of the Group's subsidiaries who meet certain requirements.

Under the Articles of Incorporation prior to the amendment, if the Group incurs profit for the year, the profit should first be used to offset against any accumulated deficits. Thereafter, 1% to 12% of the profit before tax (in form of stock or cash) shall be appropriated as employee remuneration; recipients may include employees of the Group's subsidiaries who meet certain requirements.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

For the three months ended March 31, 2026, the Group accrued employee remuneration (including that of the frontline employees) of $1,500,000 thousand, which was recognized as operating costs or operating expenses for 2026 and will be fully paid in cash. Such amount was estimated based on the Group’s profit before tax for the period, before deducting the employee remuneration, multiplied by the distribution percentage as stipulated in the Group’s Articles of Incorporation.

However, no employee remuneration was accrued for the three months ended March 31, 2025 due to the loss before tax incurred by the Group during the period.

The Group recognized its employee remuneration, including that of the frontline employees, in the amount of $600,000 thousand for 2025, which was consistent with the actual amount distributed. As the Group incurred a pretax loss in 2024, no employee remuneration was accrued for the year. Relevant information is available on the Market Observation Post System.

(v) Non-operating income and expenses

(i) Interest income

	For the three months ended March 31,
	2026	2025
Interest income from bank deposits and short-term notes	$ 613,660	706,857

(ii) Other gains and losses

	For the three months ended March 31,
	2026	2025
(Loss) gain on disposal of property, plant and equipment	$ (2,990)	3,609
Foreign exchange (losses) gains	821,276	(291)
Impairment losses on non-financial assets	(943)	(13,811)
Insurance compensation	-	131,931
Others	23,853	33,102
	$ 841,196	154,540

(iii) Finance costs

	For the three months ended March 31,
	2026	2025
Interest expense	$ 81,420	137,064
Less: Capitalization of interest	(17,569)	(17,655)
Amortization interest of lease liability	22,843	23,428
	$ 86,694	142,837

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(w) Financial instruments

Except for the content mentioned below, there was no significant change in the fair value of the Group's financial instruments and degree of exposure to credit risk, liquidity risk and market risk arising from financial instruments. For the related information, please refer to note6(w) of the consolidated financial statements for the year ended December 31, 2025.

(i) Credit risk of receivables

For credit risk exposure of notes and accounts receivables, please refer to note 6(c).

Other financial assets at amortized cost includes other receivables, time deposits and refundable deposits.

Considering that the Group deals only with other external parties with good credit standing and with the above investment grade financial institutions, all of the above financial assets are considered to have low credit risk.

As of March 31, 2026, December 31 and March 31, 2025, no allowance for impairment loss was provided because there was no indication of credit-impaired for the 12-month ECL or lifetime ECL allowance for other financial assets measured at amortized cost.

(ii) Liquidity risk

The following are the remaining contractual maturities at the end of the reporting period of financial liabilities, including estimated interest payments:

	Carrying amount	Contractual cash flow	Within 6 months	6-12months	1-2years	2-5years	Over 5 years
March 31, 2026
Non-derivative financial liabilities
Accounts payable (including related parties)	$ 7,297,558	7,297,558	7,297,558	-	-	-	-
Other payables (including related parties)	13,729,467	13,729,467	13,729,467	-	-	-	-
Bonds payable	3,996,400	4,245,000	70,000	-	70,000	4,105,000	-
Lease liabilities (including current portion)	4,413,806	5,075,177	281,397	280,560	559,449	1,392,434	2,561,337
Long-term borrowings	13,800,000	14,755,738	131,104	133,277	264,380	14,226,977	-
Total	$ 43,237,231	45,102,940	21,509,526	413,837	893,829	19,724,411	2,561,337
December 31, 2025
Non-derivative financial liabilities
Short-term borrowings	$ 5,059,500	5,064,534	5,064,534	-	-	-	-
Accounts payable (including related parties)	6,480,849	6,480,849	6,480,849	-	-	-	-
Other payables (including related parties)	5,943,752	5,943,752	5,943,752	-	-	-	-
Bonds payable	3,996,100	4,245,000	70,000	-	70,000	4,105,000	-
Lease liabilities (including current portion)	4,361,855	5,019,718	271,593	271,593	539,840	1,419,341	2,517,351
Long-term borrowings	10,200,000	10,958,689	92,179	98,509	195,412	10,572,589	-
	$ 36,042,056	37,712,542	17,922,907	370,102	805,252	16,096,930	2,517,351

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

	Carrying amount	Contractual cash flow	Within 6 months	6-12 months	1-2 years	2-5 years	Over 5 years
March 31, 2025
Non-derivative financial liabilities
Short-term borrowings	$ 15,747,700	15,785,074	14,769,956	1,015,118	-	-	-
Short-term notes payable	3,497,574	3,500,000	3,500,000	-	-	-	-
Accounts payable (including related parties)	5,666,255	5,666,255	5,666,255	-	-	-	-
Other payables (including current portion)	5,422,985	5,422,985	5,422,985	-	-	-	-
Bonds payable	3,995,200	4,315,000	70,000	-	140,000	4,105,000	-
Lease liabilities (including current portion)	4,645,272	5,369,184	268,555	266,335	531,833	1,558,196	2,744,265
Long-term borrowings	11,000,000	12,061,474	106,321	107,926	214,093	11,633,134	-
	$ 49,974,986	52,119,972	29,804,072	1,389,379	885,926	17,296,330	2,744,265

It is not expected that the cash flows included in the maturity analysis could occur significantly earlier, or at significantly different amounts.

(iii) Market risk

1) Exposure to currency risk

The Group's significant exposure to foreign currency risk was as follows:

	March 31, 2026			December 31, 2025			March 31, 2025
	Foreign currency (in thousands)	Exchange rate (dollars)	New Taiwan Dollars	Foreign currency (in thousands)	Exchange rate (dollars)	New Taiwan Dollars	Foreign currency (in thousands)	Exchange rate (dollars)	New Taiwan Dollars
Financial assets:
Monetary items
USD	$ 956,017	31.980	30,573,424	457,967	31.438	14,397,567	402,048	33.182	13,340,757
JPY	7,037,636	0.2006	1,411,750	2,256,906	0.1997	450,704	826,020	0.2216	183,046
EUR	75	36.7318	2,755	100	36.6957	3,670	23	35.9413	827
Financial liabilities:
Monetary items
USD	121,863	31.980	3,897,179	122,038	31.438	3,836,631	96,544	33.182	3,203,523
JPY	1,116,852	0.2006	224,041	543,940	0.1997	108,625	2,272,225	0.2216	503,525
EUR	753	36.7318	27,659	1,709	36.6957	62,713	2,024	35.9413	72,745

The Group's exposure to foreign currency risk arises from the translation of the foreign currency exchange fluctuations on cash and cash equivalents, accounts receivable, accounts payable (including related parties) and other payable (including related parties) which are denominated in different foreign currencies. A 1% appreciation and depreciation of the TWD against the USD, JPY and EUR as of March 31, 2026 and 2025 would have decreased and increased the net income before tax by $278,391 thousand and $97,448 thousand for the three months ended March 31, 2026 and 2025, respectively. This analysis assumes that all other variables remain constant and ignores any impact of forecasted sales and purchases. The analysis is performed on the same basis as prior year.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

Since the Group has many kinds of functional currency, the information on foreign exchange loss on monetary items is disclosed by total amount. For the three months ended March 31, 2026 and 2025, foreign exchange gains and (losses) (including realized and unrealized portions) amounted to $821,276 thousand and $291 thousand, respectively.

(iv) Other market price risk

For the three months ended March 31, 2026 and 2025, the sensitivity analyses for the changes in the securities price at the reporting date were performed using the same basis for the profit and loss as illustrated below:

	For the three months ended March 31,
	2026	2025
Prices of securities at the reporting date	Other comprehensive income after tax	Other comprehensive income after tax
Increase 1%	$ 239	220
Decrease 1%	(239)	(220)

(v) Fair value information

(1) Types and fair value of financial instruments

The Group’s financial assets measured at fair value through other comprehensive income was measured on a recurring basis. The carrying amount and fair value of the Group's financial assets and liabilities (including the information on fair value hierarchy; but excluding financial instruments were not measured at fair value whose carrying amount were reasonably close to the fair value, and lease liabilities, disclosure of fair value information is not required) were as follows:

	March 31, 2026
	Book Value	Level 1	Level 2	Level 3	Total
Financial assets at fair value through other comprehensive income:
Equity instruments without a market price measured at fair value	$ 29,835	-	-	29,835	29,835
Financial assets measured at amortized cost
Cash and cash equivalents	86,281,008	-	-	-	-
Financial assets measured at cost	726,276	-	-	-	-
Accounts receivable	25,247,069	-	-	-	-
Other receivables (including related parties)	2,204,025	-	-	-	-
Subtotal	114,458,378	-	-	-	-
Total	$ 114,488,213	-	-	29,835	29,835

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

	March 31, 2026
	Book Value	Fair Value
		Level 1	Level 2	Level 3	Total
Financial liabilities measured at amortized cost
Accounts payable (including related parties)	$ 7,297,558	-	-	-	-
Other payables (including related parties)	13,729,467	-	-	-	-
Bonds payable	3,996,400	-	-	-	-
Lease liabilities (including current portion)	4,413,806	-	-	-	-
Long-term borrowings	13,800,000	-	-	-	-
Total	$ 43,237,231	-	-	-	-
	December 31, 2025
	Book Value	Fair Value
		Level 1	Level 2	Level 3	Total
Financial assets at fair value through other comprehensive income:
Equity instruments without a market price measured at fair value	$ 29,477	-	-	29,477	29,477
Financial assets measured at amortized cost
Cash and cash equivalents	58,074,065	-	-	-	-
Financial assets measured at cost	726,273	-	-	-	-
Accounts receivable (including related parties)	16,558,481	-	-	-	-
Other receivables	3,418,931	-	-	-	-
Subtotal	78,777,750	-	-	-	-
Total	$ 78,807,227	-	-	29,477	29,477
Financial liabilities measured at amortized cost
Short-term borrowings	$ 5,059,500	-	-	-	-
Accounts payable (including related parties)	6,480,849	-	-	-	-
Other payables (including related parties)	5,943,752	-	-	-	-
Bonds payable	3,996,100	-	-	-	-
Lease liabilities (including current portion)	4,361,855	-	-	-	-
Long-term borrowings	10,200,000	-	-	-	-
Total	$ 36,042,056	-	-	-	-
	March 31, 2025
	Book Value	Fair Value
		Level 1	Level 2	Level 3	Total
Financial assets at fair value through other comprehensive income
Equity instruments without a market price measured at fair value	$ 27,445	-	-	27,445	27,445
Financial assets measured at amortized cost
Cash and cash equivalents	62,602,620	-	-	-	-
Financial assets measured at cost	726,200	-	-	-	-
Accounts receivable	4,796,170	-	-	-	-
Other receivables (including related parties)	4,225,390	-	-	-	-
Subtotal	72,350,380	-	-	-	-
Total	$ 72,377,825	-	-	27,445	27,445

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

	March 31, 2025
	Book Value	Fair Value
		Level 1	Level 2	Level 3	Total
Financial liabilities measured at amortized cost
Short-term borrowings	$ 15,747,700	-	-	-	-
Short-term notes payable	3,497,574	-	-	-	-
Accounts receivable (including related parties)	5,666,255	-	-	-	-
Other payables (including related parties)	5,422,985	-	-	-	-
Bonds payable	3,995,200	-	-	-	-
Lease liabilities (including current portion)	4,645,272	-	-	-	-
Long-term borrowings	11,000,000	-	-	-	-
Total	$ 49,974,986	-	-	-	-

(2) Valuation techniques for financial instruments measured at fair value

The category and attribute of the Group's financial instruments without an active market were as follows:

Equity instruments without an active market price: Measurements of fair value of financial instruments without an active market price are calculated using the net asset value method, which is measured according to the main assumption based on the equity value of the investee’s net asset. The estimation has already been adjusted in accordance with the discount on the lack of marketability of the equity stock.

(3) Transfer between levels

For the three months ended March 31, 2026 and 2025, there was no transfer from financial assets.

(4) Reconciliation of Level 3 fair values

	Fair value through other comprehensive income
	Unquoted equity instruments
Balance as of January 1, 2026	$ 29,477
Total gains recognized in other comprehensive income	358
Balance as of March 31, 2026	$ 29,835
Balance as of January 1, 2025	$ 27,820
Total losses recognized in other comprehensive income	(375)
Balance as of March 31, 2025	$ 27,445

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

For the three months ended March 31, 2026 and 2025, total gains (losses) that were included in “unrealized gains or losses from existing financial assets at fair value through other comprehensive income” were as follows:

	For the three months ended March 31
	2026	2025
Total gains (loss) recognized in other comprehensive income, and presented in “unrealized gains or losses from financial assets at fair value through other comprehensive income”	$ 286	(300)

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

The Group’s financial instruments that use Level 3 inputs to measure fair value “fair value through other comprehensive income – equity investments”.

The Group’s investment in equity instruments without an active market have only one significant unobservable input.

Quantified information of significant unobservable inputs was as follows:

Item	Valuation technique	Significant unobservable inputs	Inter-relationship between significant unobservable inputs and fair value measurement
Financial assets at fair value through other comprehensive income equity investments without an active market	Asset method	·Net asset value
·The discount rate due to lack of marketability as of March 31, 2026, December 31 and March 31, 2025, the significant unobservable inputs were 10%.	·The higher the discount for lack of marketability, the lower the fair value.

6) Fair value measurement in Level 3 - sensitivity analysis of the possible alternative assumptions

The valuation models and assumptions used to measure the fair value of the financial instruments is reasonable. However, the use of different valuation models or assumptions may result in different measurements. The effects of changes in assumptions for financial instruments, whose fair value measurements were categorized as Level 3, were as follows:

	Inputs	Increase or decrease	Effects of changes in fair value on other comprehensive income
			Favorable change	Unfavorable change
March 31, 2026
Financial assets at fair value through other comprehensive income
Equity investments without an active market	Discount for lack of marketability	1%	$ 331	(331)

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

	Inputs	Increase or decrease	Effects of changes in fair value on other comprehensive income
			Favorable change	Unfavorable change
December 31, 2025
Financial assets at fair value through other comprehensive income
Equity investments without an active market	Discount for lack of marketability	1%	328	(328)
March 31, 2025
Financial assets at fair value through other comprehensive income
Equity investments without an active market	Discount for lack of marketability	1%	305	(305)

The favorable and unfavorable effects represent the changes in fair value, and fair value is based on a variety of unobservable inputs calculated using a valuation technique. The analysis above only reflects the effects of changes in a single input, and it does not include the interrelationships with another input.

(x) Financial risk management

There were no significant changes in the Group's financial risk management and policies as disclosed in Note 6(x) of the consolidated financial statements for the year ended December 31, 2025.

(y) Capital management

Management believes that the objectives, policies and processes of capital management of the Group has been applied consistently with those described in the consolidated financial statements for the year ended December 31, 2025. Also, management believes that there were no significant changes in the Group's capital management information as disclosed for the year ended December 31, 2025. Please refer to Note 6(y) of the consolidated financial statements for the year ended December 31, 2025 for further details.

(z) The investing and financing activities on non-cash transactions

The Group's investing and financing activities on non-cash transactions for the three months ended March 31, 2026 and 2025 were as follows:

(i) Acquisition of right-of-use assets by lease, please refer to Note6(h).

(ii)

	For the three months ended March 31,
	2026	2025
Acquisition of property, plant and equipment	$ 5,060,248	6,845,140
Add: Payables on equipment at beginning of period	4,357,894	3,680,531
Less: Payables on equipment at end of period	(6,609,134)	(4,038,769)
Cash Paid	$ 2,809,008	6,486,902

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(iii) Reconciliation of liabilities arising from financing activities was as follow:

	January 1, 2026	Cash flow	Non-Cash changes				March 31, 2026
			Change in an index of lease payment	Increased	Decreased	Others (Note)
Short-term borrowings	$ 5,059,500	(5,059,500)	-	-	-	-	-
Lease liabilities	4,361,855	(114,689)	168,174	-	-	(1,534)	4,413,806
Bonds payable	3,996,100	-	-	-	-	300	3,996,400
Long-term borrowings	10,200,000	3,600,000	-	-	-	-	13,800,000
Guarantee deposits	34,978	27,631	-	-	-	7	62,616
	$ 23,652,433	(1,546,558)	168,174	-	-	(1,227)	22,272,822
	January 1, 2025	Cash flow	Non-Cash changes				December 31, 2025
			Change in an index of lease payment	Increased	Decreased	Others (Note)
Short-term borrowings	$ 14,536,000	1,211,700	-	-	-	-	15,747,700
Short-term notes payable	6,734,090	(3,250,000)	-	-	-	13,484	3,497,574
Lease liabilities	4,454,348	(105,880)	299,119	-	-	(2,315)	4,645,272
Bonds payable	3,994,900	-	-	-	-	300	3,995,200
Long-term borrowings	-	11,000,000	-	-	-	-	11,000,000
Guarantee deposits	25,704	1,603	-	-	-	126	27,433
	$ 29,745,042	8,857,423	299,119	-	-	11,595	38,913,179

Note: Others include changes in other payables, discounts on short-term notes payable, guarantee deposits foreign exchange losses and gains, and cost of issuing bonds.

(7) Related-party transactions:

(a) Names and relationship with related parties

The following are entities that have had transactions with related party during the periods covered in the consolidated financial statements.

Name of related party	Relationship with the Group
Formosa Advanced Technologies Co., Ltd. (referred to as "FATC")	The Group's associates
PieceMakers Technology, Inc.	The Group's associates
Nan Ya Plastics Corporation	The entity with significant influence over the Group
Formosa Petrochemical Corporation	The Group's other related parties
Nan Ya Photonics Incorporation	The Group's other related parties
Formosa Sumco Technology Corporation	The Group's other related parties

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

Name of related party	Relationship with the Group
Formosa Technologies Corporation	The Group's other related parties
Formosa Biomedical Technology Corp.	The Group's other related parties
Formosa Plastics Corporation	The Group's other related parties
Nanya Printed Circuit Board Corporation	The Group's other related parties
Formosa Waters Technology Co., Ltd.	The Group's other related parties
Min Chi University of Technology	The Group's other related parties
Formosa Smart Energy Tech Corp.	The Group's other related parties

(b) Significant transactions with related parties

(i) Sales to related parties

Relationship	Sales		Accounts receivable to related parties
	For the three months ended March 31,		March 31, 2026	December 31, 2025	March 31, 2025
	2026	2025
Associates-PieceMaker Technology, Inc.	$ 56,286	-	-	12,820	-

The selling prices and collection terms for the sales to related parties above are not significantly different from those third party customers, and the normal credit term with the related parties above is N030 days. There is no collateral received among related parties accounts receivable. However, not expected credit loss is necessary based on the result of management's evaluation.

(ii) Purchase from related parties

Relationship	Purchases		Accounts payable to related parties
	For the three months ended March 31,		March 31, 2026	December 31, 2025	March 31, 2025
	2026	2025
Entities with significant influence over the Group	$ 27,827	43,378	10,267	10,330	18,900
Associates-Formosa Advanced Technologies Co., Ltd.	-	-	-	434	-
Other related parties:
Formosa Sumco Technology Corporation	104,366	78,453	75,665	84,078	76,581
Other related parties	68,199	53,374	17,976	18,009	19,577
	$ 200,392	175,205	103,908	112,851	115,058

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

The terms and pricing of purchase transactions with related parties above were not significantly different from those offered by other vendors. The payment terms ranged from one to two months, which were no different from the payment terms given by other vendors.

(iii) Consigned out for processing

Relationship	Amount		Other payables to related parties
	For the three months ended March 31,		March 31, 2026	December 31, 2025	March 31, 2025
	2026	2025
Associates-Formosa Advanced Technologies Co., Ltd.	$ 2,260,843	1,573,230	1,384,736	1,262,342	998,454

The term of transactions with the related parties above is 60 days after the end of each month when processed consigned goods are received.

(iv) Consigned out for processing

Relationship	Sales		Accounts receivable to related parties
	For the three months ended March 31,		March 31, 2026	December 31, 2025	March 31, 2025
	2026	2025
Associates-PieceMaker Technology, Inc.	$ -	-	94,320	94,320	-

(v) Property transactions

Acquisition of machinery and equipment

Relationship	Acquisition price		Other payables to related parties
	For the three months ended March 31,
	2026	2025	March 31, 2026	December 31, 2025	March 31, 2025
Entities with significant influence over the Group	$ 2,091,350	-	1,724,120	-	68,840
Other related parties:
Formosa Smart Energy Tech Corp.	-	-	10,683	53,416	-
Other related parties: Nan Ya Photonics Incorporation	44,260	-	163,839	182,437	257,134
Other related parties	7,940	-	23,958	18,400	73,600
	$ 2,143,550	-	1,922,600	254,253	399,574

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(vi) Leases

Relationship	Acquisition price
	For the three months ended March 31,
	2026	2025
Entities with significant influence over the Group	$ 4,352	5,162

The rentals charged to the entities with significant influence over the Company are determined based on the local market prices, and rents are paid monthly.

The Group entered into a 20-year lease agreements in June and October 2022, as well as a 9-to-10-year lease agreement between July and August 2020, with Nan Ya Plastics Corporation, at the total values of $3,556,784 thousand and $2,015,018 thousand, respectively. Also, for the three months ended March 31, 2026 and 2025, the Group recognized the amounts of $21,677 and $22,266, respectively, as interest expenses. Furthermore, on March 31, 2026, December 31 and March 31, 2025, the balances of lease liabilities amounted to $4,192,391 thousand, $4,125,212 thousand and $4,417,600 thousand, respectively.

(vii) Dividends receivables

Relationship	Other receivables due from related parties
	March 31, 2026	December 31, 2025	March 31, 2025
Associates-Formosa Advanced Technologies Co., Ltd.	$ 141,511	-	205,191

(viii) Others

Relationship	Other income
	For the three months ended March 31
	2026	2025
Associates-Formosa Advanced Technologies Co., Ltd.	$ -	57

Key management personnel remuneration comprised:

	For the three months ended March 31,
	2026	2025
Short-term employee benefits	$ 20,520	13,256
Share-based payment	3,485	-
	$ 24,005	13,256

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(8) Pledged assets:

The Group’s assets pledged to secure loans are as follows:

Pledged assets	Object	March 31, 2026	December 31, 2025	March 31, 2025
Other non-current assets	Office leasing	$ 723,631	723,631	723,613
Property, plant and equipment	Bank loans	9,928,217	9,971,076	12,294,364
		$ 10,651,848	10,694,707	13,017,977

(9) Commitments and contingencies:

(a) Significant commitments

	March 31, 2026	December 31, 2025	March 31, 2025
Guarantees for importation goods provided by bank	$ 635,000	635,000	1,035,000
Performance guarantees for green energy projects provided by banks	81,260	42,800	42,800
Performance guarantees provided by bank	-	-	7,433
Issuance of promissory note for the performance guarantees of research and development programs	800,000	-	500,000
Unused letters of credit	986,909	119,843	178,304
Acquisition of property, plant and equipment	13,467,300	14,950,435	17,481,518
Total	$ 15,970,469	15,748,078	19,245,055

The Group has signed ten-year green electricity procurement contracts with Formosa Solar Renewable Power Co., Ltd. and Sustainable Energy Solution Co., Ltd., wherein the Group purchases 25 million kWh of green electricity annually, with a total of 250 million kWh for ten years.

(b) Contingent liabilities

In 2010, the Company was charged by Brazil's Ministry of Justice as being involved in the International Monopolies, which influences Brazil's DRAM market. Consequently, the Company, other large international companies and individuals are investigated at the same time. The lawsuit was in a court hearing. The Company has engaged counsels to properly handle it to ensure the Company's rights.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(10) Losses Due to Major Disasters: None

(11) Subsequent Events:

In order to invest in advanced memory manufacturing facilities and production equipment, the Company’s shareholders resolved on May 28, 2025 to approve a private placement of common shares, wherein the Board of Directors approved the issuance of 351,578 thousand common shares on March 25, 2026.

The investors of the private placement include Sandisk Technologies, Inc., Kioxia Corporation, Solidigm Inc., and Cisco Systems, Inc., in which the Company received the full amount of the subscription proceeds on April 8, 2026, totaling $78,718,314 thousand.

(12) Other:

(a) A summary of current-period employee benefits, depreciation, and amortization, by function, is as follows:

	For the three months ended March 31, 2026			For the three months ended March 31, 2025
	Cost of goods sold	Operating expenses	Total	Cost of goods sold	Operating expenses	Total
Employee benefits
Salaries	1,708,666	1,462,802	3,171,468	615,066	599,194	1,214,260
Labor and health insurance	62,547	60,050	122,597	56,905	53,538	110,443
Pension expenses	29,867	32,657	62,524	27,877	29,343	57,220
Remuneration for directors	-	2,100	2,100	-	2,000	2,000
Other personnel expenses	23,321	12,180	35,501	21,903	11,294	33,197
Depreciation expenses	2,674,798	187,170	2,861,968	3,762,254	129,534	3,891,788
Amortization expenses	33,897	1,175	35,072	59,112	1,175	60,287

(b) Seasonal operation:

The Group's operation is not affected by seasonal or cyclical factor.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to Consolidated Financial Statements

(13) Other disclosures:

(a) Information on significant transactions:

The followings were the information on significant transactions required by the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” for the Group for the three months ended March 31, 2026:

(i) Loans to other parties: None
(ii) Guarantees and endorsements for other parties: None
(iii) Material securities held as of March 31, 2026 (excluding investment in subsidiaries, associates and joint ventures):

(In Thousands of New Taiwan Dollars)

Name of holder	Category and name of security	Relationship with company	Account title	Ending balance				Note
				Shares/Units (thousands)	Carrying value	Percentage of ownership (%)	Fair value
The Company	Mesh Cooperative Ventures Fund LP	-	Financial assets at fair value through other comprehensive income - non-current	-	29,835	2.46 %	29,835

(iv) Related-party transaction for purchases and sales for which amounts exceeding $100 million or 20% of the Company's paid-in capital:

(In Thousands of New Taiwan Dollars)

Name of company	Related party	Nature of relationship	Transaction details				Transactions with terms different from others		Notes/Accounts receivable (payable)		Note
			Purchase /Sale	Amount	Percentage of total purchases/sales	Payment terms	Unit price	Payment terms	Ending balance	Percentage of total notes/accounts receivable (payable)
Nanya Technology Corp	Nanya Technology Corp., U.S.A.	Subsidiary	(Sale)	(10,593,374)	(21.35)%	O/A 60-90Days	-		11,579,902	43.03%	(Note)
Nanya Technology Corp	Nanya Technology Corp., Japan	Subsidiary	(Sale)	(2,851,001)	(5.74)%	O/A 180Days	-		1,757,157	6.53%	(Note)
Nanya Technology Corp	Nanya Technology Corp., Europe GmbH	Subsidiary	(Sale)	(2,808,732)	(5.66)%	O/A 60-90Days	-		1,470,124	5.46%	(Note)
Nanya Technology Corp., Delaware	Nanya Technology Corp	The parent company	(Sale)	(109,545)	(100.00)%	O/A 60-90 Days	-		46,041	100.00%	(Note)
Nanya Technology Corp., U.S.A.	Nanya Technology Corp	The parent company	Purchase	10,593,374	100.00%	O/A 60-90Days	-		(11,579,902)	(100.00)%	(Note)
Nanya Technology Corp., Japan	Nanya Technology Corp	The parent company	Purchase	2,851,001	100.00%	O/A 180 Days	-		(1,757,157)	(100.00)%	(Note)
Nanya Technology Corp., Europe GmbH	Nanya Technology Corp	The parent company	Purchase	2,808,732	100.00%	O/A 60-90Days	-		(1,470,124)	(100.00)%	(Note)
Nanya Technology Corp	Nanya Technology Corp., Delaware	subsidiary	Purchase	109,545	2.82%	O/A 60-90Days	-		(46,041)	(0.63)%	(Note)
Nanya Technology Corp	Formosa Semos Technology Corporation	Other related parties	Purchase	104,366	2.69%	O/A 60Days	-		(75,665)	(1.04)%	-

Note: The transactions were written off in the consolidated financial statements.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to Consolidated Financial Statements

(v) Receivables from related parties with amounts exceeding $100 million or 20% of the Company's paid-in capital:

(In Thousands of New Taiwan Dollars)

Name of company	Counter-party	Nature of relationship	Ending balance of accounts receivable from related parties	Turnover rate	Overdue		Amounts received in subsequent period	Allowance for bad debts	Note
					Amount	Action taken
The Company	Nanya Technology Corp., U.S.A.	Subsidiary	11,579,902	4.48	-		4,676,964	-	(Note)
The Company	Nanya Technology Corp., Japan	Subsidiary	1,757,157	8.42	-		1,665,984	-	(Note)
The Company	Nanya Technology Europe GmbH	Subsidiary	1,470,124	9.67	-		621,463	-	(Note)

Note: The transactions were written off in the consolidated financial statements.

(vi) Business relationships and significant intercompany transactions:

(In Thousands of New Taiwan Dollars)

No.	Name of company	Name of counter-party	Nature of relationship	Intercompany transactions
				Account name	Amount	Trading terms	Percentage of the consolidated net revenue or total assets
0	Nanya Technology Corp.	Nanya Technology Corp., U.S.A	1	Sales	10,593,374	On the basis of general conditions	21.58%
0	Nanya Technology Corp.	Nanya Technology Corp., Japan	1	Sales	2,851,001	On the basis of general conditions	5.81%
0	Nanya Technology Corp.	Nanya Technology Europe GmbH	1	Sales	2,808,732	On the basis of general conditions	5.72%
1	Nanya Technology Corp.Delaware	Nanya Technology Corp.	2	Sales	109,545	On the basis of general conditions	0.22%
0	Nanya Technology Corp.	Nanya Technology Corp., U.S.A	1	Accounts receivable	11,579,902	On the basis of general conditions	4.81%
0	Nanya Technology Corp.	Nanya Technology Corp., Japan	1	Accounts receivable	1,757,157	On the basis of general conditions	0.73%
0	Nanya Technology Corp.	Nanya Technology Europe GmbH	1	Accounts receivable	1,470,124	On the basis of general conditions	0.61%
1	Nanya Technology Corp.Delaware	Nanya Technology Corp.	2	Accounts receivable	46,041	On the basis of general conditions	0.02%

Note 1: Assigned numbers represent the following:
1. 0 represents the parent company.
2. The subsidiaries are represented numerically starting from 1.

Note 2: The terms of transactions are defined as follows:
1. Parent company to subsidiary.
2. Subsidiary to parent company.
3. Subsidiary to Subsidiary.

Note 3: The business relationship and significant transactions between the parent company and the subsidiary only disclose the importations of sales and account receivable, did not repeat about the purchase and account payable.

Note 4: The transactions were written off in the consolidated financial statements.

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to Consolidated Financial Statements

(b) Information on investees (excluding information on investees in Mainland China):

The following is the information on investees for the three months ended March 31, 2026:

(In Thousands of New Taiwan Dollars / Thousands Shares)

Name of investor	Name of investee	Location	Main businesses and products	Original investment amount		Balance as of March 31, 2026			Net income of investor	Share of profits of investor	Note
				March 31, 2026	December 31, 2025	Shares	Percentage of ownership	Carrying value
The Company	Nanya Technology Corp., U.S.A.	U.S.A	Sales of semiconductor products	28,392	28,392	2.6	100.00 %	(498,494)	38,667	10,667	(Note1)
The Company	Nanya Technology Corp., Delaware	U.S.A	Design of semiconductor products	36,005	36,005	-	100.00 %	300,959	6,826	6,826	(Note1)
The Company	Nanya Technology Corp., HK	Hong Kong	Sales of semiconductor products	66,271	66,271	19.7	100.00 %	160,266	25,191	25,191	(Note1)
The Company	Nanya Technology Corp., Japan	Japan	Sales of semiconductor products	28,161	28,161	1	100.00 %	763,301	224,031	224,031	(Note1)
The Company	Nanya Technology International, Ltd.	British Virgin Island	General investment business	58,220,100	58,220,100	1.3	100.00 %	51,485,359	582,946	582,946	(Note 1) (Note 3)
The Company	PaceMakers Technology, Inc.	Hsinchu	Design of semiconductor products	611,880	611,880	20,396	35.14 %	770,656	284,173	99,859	(Note1)
The Company	Fortnens Advanced Technologies Co., Ltd.	Yanlin	Assembling, testing and producing modules for IC	5,099,482	5,099,482	141,511	32.00 %	5,340,046	426,351	138,830	(Note 2)
The Company	MemoLead Technology Corp.	Hsinchu	Design of semiconductor products	360,480	360,480	36,048	72.18 %	354,669	(4,418)	(3,185)	(Note1)
Nanya Technology Corp., HK	Nanya Technology Europe GmbH	Germany	Sales of semiconductor products	30,056	30,056	-	100.00 %	140,986	30,582	30,582	(Note1)

Note: (1) The transactions were written off in the consolidated financial statements.
(2) Investment accounted for using equity method.

(i) The names of investees in Mainland China, the main businesses and products, and other information:

(In Thousands of New Taiwan Dollars)

Name of investor	Main businesses and products	Total amount of paid-in capital	Method of investment (Note 1)	Accumulated outflow of investment from Taiwan as of January 1, 2026	Investment flows		Accumulated outflow of investment from Taiwan as of March 31, 2026	Net income (losses) of the investor	Percentage of ownership	Investment income (losses) (Note 2)	Book value	Accumulated remittance of earnings in current period
					Outflow	Inflow
Nanya Technology Corp., Shenzhen	Sales of semiconductor products	31,500 (USD985 thousand)	(2)	31,500 (USD985 thousand)	-	-	31,500 (USD985 thousand)	(5,677)	100.00%	(5,677)	34,107	-

Note 1 : Three types of investments were as follows:
(1) Investing directly in Mainland China
(2) Investing the companies in Mainland China through third parties.
(3) Others

Note 2 : The financial statements were reviewed by a certified public accountant of the Taiwanese parent company.

Note 3 : The transactions were written off in the consolidated financial statements.

(ii) Limitation on investment in Mainland China:

(In Thousands of New Taiwan Dollars)

Accumulated Investment in Mainland China as of March 31, 2026 (Note 1)	Investment Amounts Authorized by Investment Commission, MOEA (Note 1)	Upper Limit on Investment (Note 2)
31,500
(USD985 thousand)	31,500
(USD985 thousand)	115,740,100

Note 1 : The exchange rate of New Taiwan dollars to US dollars on March 31,2026 was USD1 : TWD 31.98
Note 2 : 60% of net equity.

(iii) Significant transactions: None

(Continued)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to Consolidated Financial Statements

(14) Segment information:

	For the three months ended March 31, 2026
	Overseas sales division	Overseas R&D division	Manufacturing divisions	Investment divisions	Adjustments and eliminated	Total
Revenue:
From external customers	$ 15,749,958	-	33,336,974	-	-	49,086,932
From sales among intersegments	9,211	109,545	16,288,879	-	(16,407,635)	-
Total revenue	$ 15,759,169	109,545	49,625,853	-	(16,407,635)	49,086,932
Reportable segment profit or loss	$ 260,860	1,303	31,719,501	502,946	(766,476)	31,718,134
	For the three months ended March 31, 2025
---	---	---	---	---	---	---
	Overseas sales division	Overseas R&D division	Manufacturing divisions	Investment divisions	Adjustments and eliminated	Total
Revenue:
From external customers	$ 2,966,011	-	4,221,929	-	-	7,187,940
From sales among intersegments	11,370	90,247	2,805,999	-	(2,907,616)	-
Total revenue	$ 2,977,381	90,247	7,027,928	-	(2,907,616)	7,187,940
Reportable segment profit or loss	$ (23,548)	6,145	(2,424,282)	694,302	(676,013)	(2,423,396)
	Overseas sales division	Overseas R&D division	Manufacturing divisions	Investment divisions	Adjustments and eliminated	Total
---	---	---	---	---	---	---
Reportable segment assets
Balance at March 31, 2026	$ 16,231,934	810,099	240,734,807	51,485,359	(68,294,101)	240,968,098
Balance at December 31, 2025	$ 10,294,561	813,399	208,223,406	50,113,396	(60,992,044)	208,452,718
Balance at March 31, 2025	$ 2,767,051	291,654	214,722,828	51,163,203	(54,207,421)	214,737,315
	Overseas sales division	Overseas R&D division	Manufacturing divisions	Investment divisions	Adjustments and eliminated	Total
Reportable segment liabilities
Balance at March 31, 2026	$ 14,968,550	17,200	47,834,640	-	(14,889,730)	47,930,660
Balance at December 31, 2025	$ 9,299,267	27,961	37,823,554	132	(9,236,552)	37,914,362
Balance at March 31, 2025	$ 1,885,789	3,289	50,851,387	-	(1,874,591)	50,865,874

AI assistant

NTC — Interim / Quarterly Report 2026

52061_rns_2026-06-05_5c43d3f7-674f-4e82-9c63-2610c2188b54.pdf

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Table of contents

Independent Auditors' Review Report

Introduction

Scope of Review

Conclusion

KPMG

Notes to Readers

(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

Nanya Technology Corporation and Subsidiaries

Consolidated Statements of Comprehensive Income

For the three months ended March 31, 2026 and 2025

(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

Nanya Technology Corporation and Subsidiaries

Consolidated Statements of Changes in Equity

For the three months ended March 31, 2026 and 2025

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(4) Summary of material accounting policies:

(a) Statement of compliance

(b) Basis of consolidation

(i) List of subsidiaries included in the consolidated financial statements:

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(6) Explanation of significant accounts:

(a) Cash and cash equivalents

(b) Non-current financial assets at amortized cost

(c) Accounts receivable (including related parties)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(2) Special Reserve

(3) Earnings distribution

(iii) Other equity (net of tax)

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NANYA TECHNOLOGY CORPORATION AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

NTC Interim / Quarterly Report 2026