Stock Code: 3051

OPTIMAX TECHNOLOGY CORPORATION

2025 Annual Report

This Annual report is available at: http://mops.twse.com.tw

Company Website: http://www.optimax.com.tw

Publication Date : May 8, 2026

Note to Readers :

If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language version shall prevail.

I. Name of the Company’s spokesperson and acting spokesperson:

The Company’s spokesperson:

Name: Peter Chao

Title: Chairman

TEL: +886 3 4606677

Email: [email protected]

The Company’s acting spokesperson:

Name: Johnny Ma

Title: Assistant Vice President

TEL: +886 3 4606677

Email: [email protected]

II. Address and contact number of the head office, plants, and branches:

Headquarter and Taoyuan Factory

Address: No. 37, Lane 659, Pingdong Rd., Pingzhen District, Taoyuan City, Taiwan, R.O.C

TEL: +886 3 4606677

III. Stock transfer agent:

Name: Stock Affairs Department of CAPITALSECURITIESCORP.

Address: B1F.-2, No.97, Sec. 2, Dunhua S. Rd., Da'an Dist., Taipei City 10601, Taiwan, R.O.C.

Website: http://www.capital.com.tw

TEL: +886 2 27052888

IV. Names of the CPAs, name, address, website and contact number of the account firm:

CPAs: Hsin-Liang Wu, Chia-Yu Lai

Accounting firm: BAKERK TILLY CLOCK & CO. Taiwan

Address: 14th F1., 111 Sec.2, Nanking E. Rd. Taipei 10485, Taiwan, R.O.C.

Website: http://www.clockcpa.com.tw

TEL: +886 2 25165255

V. Name of overseas exchanges where securities are listed, and method of inquiry:

Not applicable

VI. Company Website: http://www.optimax.com.tw

Contents

(1) Letter to Shareholders ... 5

II. Corporate Governance Report

2.1 Directors (including independent directors), presidents, vice presidents, assistant managers, supervisors of all departments and branches ... 7
2.2 Remuneration paid to directors (including independent directors), presidents and vice presidents during the most recent fiscal year ... 14
2.3 The state of corporate governance ... 19
2.4 Information on CPAs ... 48
2.5 Information on change in CPA ... 48
2.6 When the company’s chairman, president, or any managerial officer in charge of finance or accounting matters has, in the most recent year, held a position at the certified public accountant’s firm or at an affiliated enterprise of such accounting firm ... 48
2.7 Any transfer of equity interests and/or pledge of or change in equity interests by a director (including an independent director), supervisor, managerial officer, or shareholder with a stake of more than 10 percent during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report ... 50
2.8 Relationship information, if among the Company’s 10 largest shareholders any one is a related party or a relative within the second degree of kinship of another ... 51
2.9 The total number of shares and total equity stake held in any single enterprise by the Company, its directors and supervisors, managerial officers, and any companies controlled either directly or indirectly by the Company ... 52

III. Capital and Shares

3.1 Capital and issuance of shares ... 53
3.2 The Company’s issuance of corporate bonds ... 58
3.3 The Company’s preferred stocks ... 58
3.4 The Company’s global depository receipts ... 58
3.5 The status of issue and private placement of employee stock warrants ... 58
3.6 The status of new restricted employee shares ... 58
3.7 The status of new share issuance in connection with mergers and acquisitions ... 58
3.8 Funding plans and implementation ... 58

IV. Operational Highlights

4.1 Business Activities...59
4.2 Market and Sales Overview...63
4.3 Human Resources...70
4.4 Environmental Protection Expenditure...70
4.5 Labor Relations...75
4.6 Information and Communication Security Management...76
4.7 Important Contracts...81

V. Review of Financial Conditions, Operating Results, and Risk Management

5.1 Analysis of Financial Status...82
5.2 Analysis of Operation Results...83
5.3 Analysis of Cash Flow...84
5.4 Major Capital Expenditure4 Items...84
5.5 The Company’s reinvestment policy for the most recent fiscal year, the main reasons for the profits or losses generated thereby, the plan for improving re-investment profitability, and investment plans for the coming year ...84
5.6 Analysis of Risk Management...85
5.7 Other important matters...87

VI. Special Disclosure

6.1 Summary of Affiliated Companies...88
6.2 Private Placement Securities in the Most Recent Years...88
6.3 Other matters that require additional description ...88
6.4 Materially might affect shareholders' equity or the price of the Company's securities, has occurred during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report, such situations shall be listed one by one ...88

Letter to Shareholders

Dear Shareholders,

In the past few years, Optimax Technology Corporation has experienced the severe economic environment and financial restructuring. With its strong operating resilience, the company has successfully completed the transformation and returned to stable operations from the difficult bailout stage. Since 2023, the company has actively adjusted its product structure and successfully transformed into a professional automotive polarizing plate supplier.

Although in 2025, it faced exchange losses caused by the sharp appreciation of the New Taiwan dollar in the second quarter, which caused the operating net profit to fluctuate compared with the previous year, the profitability of its core business - automotive products remained stable. At the same time, we strictly implement expense control and continue to repay bank borrowings normally to optimize our financial structure. In the future, we will delve deeply into in-vehicle systems, actively expand into niche markets such as VR/AR, and seek cross-field innovation opportunities to create long-term and stable value for shareholders.

I.2025 Business Report

(I) Analysis of the budget enforcement, receipts and expenditures, and profitability:

In Thousands of New Taiwan Dollars; %

Item	2025	%	2024	%	Amount of Increase (Decrease)	%
Operating revenue	1,875,460	100.00	1,887,383	100.00	(11,923)	(0.63)
Operating gross profit	607,106	32.37	693,688	36.75	(86,582)	(12.48)
Operating net profit	265,234	14.14	352,702	18.69	(87,468)	(24.80)
Annual net profit	225,348	12.02	374,070	19.82	(148,722)	(39.76)
Annual net profit of tax	167,928	8.95	337,270	17.87	(169,342)	(50.21)

The consolidated turnover for this year was NT$1,875,460 thousand, a slight adjustment from the previous year. Affected by the appreciation of the New Taiwan dollar and price competition for highly durable iodine products in the second quarter, gross profit margin fell by 12.48% compared with the previous year. However, through process optimization and cost control, the company still achieved the following profit targets in 2025:

Operating gross profit: NT$607,106,000
Annual net profit (loss): NT$225,348 thousand
Annual net profit (loss) of tax: NT$ 167,928 thousand

(II) Status of production and R&D

The company focuses on "high reliability" and "optical technology innovation" as its dual R&D pillars, targeting the automotive, industrial control, and wearable device markets:

Vehicle application pilot:
Weather resistance improvement: Successfully increased the guarantee conditions of automotive products from 95°C to 105°C~110°C, meeting the strict requirements of car manufacturers Strict specifications.
Viewing angle compensation technology: To meet the needs of high-end automotive displays, we develop cost-competitive viewing angle compensation film materials and build Establish technical threshold.
Special application development: including active/passive anti-peep technology, large aspect ratio PHUD processing technology, and high optical Features: HUD cover composite PC film.

VR/AR innovative layout:
In view of the light, thin and short characteristics of VR/AR, UV-type OCA glue and laser cutting precision processing are introduced.
Actively evaluate external optical coating (AR) technology cooperation and integrate the supply chain to provide customers with complete solutions.

II. Overview of the Business Plan for Fiscal Year 2026

♦ Future Development Strategies

Improve financial structure: continue to repay bank borrowings and reduce financial leverage and interest expenses.
Lean production management: Implement stable quality and achieve effective cost optimization by improving yield rate.
Focus on niche products: Concentrate resources to develop high-margin products such as vehicle-mounted thin polarizers, sunglasses, and VR/AR/AI glasses product.
Asset activation policy: dispose of old equipment and rent out idle factories to increase non-industry income.
Diversified industry layout: evaluate and invest in potential future industries (such as information security chip IC design, medical equipment, etc.), Diversify operational risks.

♦ The principle of operation and policy of production and sales

Deepen automotive customer management by strengthening relationships with key customers and enhancing service capabilities, increasing the added value of polarizing plates and customer penetration, and positioning the company as the most important secondary automotive polarizing plate supplier to its customers.
Focus on high-value niche markets: Strictly control investment in low-margin businesses and grab orders at low prices, and prioritize products with high gross profits and high cash flow combination to optimize the overall profit structure to achieve the company's business goal of stable profitability.
Promote high value-added products: accelerate the development of highly weather-resistant iodine-based and dye-based technologies, and actively enter into automotive, industrial control, and wearable industries (VR/AR/AI glasses) and sunglasses and other application markets.

Sincerely,

Chairman : Peter Chao

Corporate Governance Report

Director, Supervisor, and Management team

(1) Directors and Supervisors

Personal Profile
2026/4/26 Unit: share, %

Title	Nationality / Country of Origin	Name	Gender/Ager	Date Elected	Term (years)	Date First Elected	Shareholding when Elected		Current Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience (Education)	Positions held concurrently in the company and/or and other company	Executives, Directors or Supervisors who are spouses or within two degrees of kinship			Note
							Shares	%	Shares	%	Shares	%	Shares	%			Title	Name	Relation
Chairman	R.O.C	Peter Chao	Male / Above 70	2024/6/20	3	2001/5/25	16,450,416	9.97	16,150,416	9.79	427,489	0.25	-	-	Ph.D. in Dartmouth College Chairman, Taiwan Regional Association of Adhesive Tape Manufacturers Vice-President, Achem Opto-Electronic Corporation	Chairman, Optimax Technology corp. (Suzhou) Co., Ltd Chairman, Art Optronics Corporation Chairman, Whirlwind Investment Co., Ltd.	Director	Wilson Chao	Father-Son	(Note 1)
Director	R.O.C	Wilson Chao	Male / 41~50	2024/6/20	3	2012/6/28	1,630,837	0.99	1,630,837	0.99	-	-	-	-	Master Degree in Chemistry, University of San Francisco Engineer, Foxconn Technology Group	President, Optimax Technology Corporation Chairman, Seabreeze Investment Co., Ltd.	Chairman	Peter Chao	Son-Father	(Note 1)
Director	R.O.C	Shi-Hong Industrial Co., Ltd	-	2024/6/20	3	2018/6/8	400,753	0.24	326,753	0.20	-	-	-	-	Bachelor Degree, National Taipei Institute of Technology Chairman, Jiu-Ru Investment Co., Ltd.	Consultant, Jiu-Ru Investment Co., Ltd.			-	(Note 2) (Note 3)
		Representative: Jin-De Wang	Male / 61~70			2018/6/8	-	-	-	-	-	-	-	-
Director	R.O.C	Shi-Hong Industrial Co., Ltd.	-	2024/6/20	3	2022/8/24	400,753	0.24	326,753	0.20	-	-	-	-	LL.M. Degree Master in Law Northwestern University Compliance office, JPMorgan Chase Bank	Executive Director, Kong Foods Co., Ltd.	-	-	-	-
		Representative: Shi-Fen Lin	Female / 41~50			2022/8/24	-	-	-	-	-	-	-	-
Director	R.O.C	Shi-Hong Industrial Co., Ltd.	-	2024/6/20	3	2022/8/24	400,753	0.24	326,753	0.20	-	-	-	-	Master Degree in Tourism. Ming Chuan University	Special Assistant & Manager of Administration Department, ENNEAD INC. Special Assistant, Kong Foods Co., Ltd..	-	-	-
		Representative: Wei-Jie Wu	Male / 41~50			2023/8/11	-	-	-	-	-	-	-	-
Director	R.O.C	Qi-Bang Yu	Male / Above 70	2024/6/20	3	2018/06/8	-	-	-	-	-	-	-	-	Bachelor Degree, Air Force Institute of Technology Technical adviser, Taiwan Regional Association of Adhesive Tape Manufacturers Executive Assistant to President, Achem Opto-Electronic Corporation	Chairman, Furuto International Corporation	-	-	-

Title	Nationality / Country of Origin	Name	Gender	Date Elected	Term (years)	Date First Elected	Shareholding when Elected		Current Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience (Education)	Positions held concurrently in the company and/ or and other company	Executives, Directors or Supervisors who are spouses or within two degrees of kinship			Note
							Shares	%	Shares	%	Shares	%	Shares	%			Title	Name	Relation
Director	R.O.C	Xiao-Nan Xiang	Female / Above 70	2024/6/20	3	2018/6/8	4,402	-	4,402	-	-	-	-	-	Bachelor Degree, National Taipei Institute of Technology Executive Secretary, TSRAIA	None	-	-	-	-
Director	R.O.C	Chang-Shu Jiang	Male / Above 70	2024/6/20	3	2020/6/9	-	-	-	-	-	-	-	-	Bachelor Degree in Electrical Engineering, Tatung University Chairman, 9th Board of Directors, Taiwan Professional Electrical Engineers Association R.O.C	Chairman, Hong-Da Electric Industrial Technician Office	-	-	-	-
Independent Director	R.O.C	Ted Guo	Male / 51~60	2024/6/20	3	2018/6/8	-	-	-	-	-	-	-	-	Master Degree in Law, Chinese Culture University Real Estate Agent, Ted Guo Real Estate Agency Legal Officer, Yongli Law Firm Legal Officer, Beyou Electronics Co., Ltd.	Land Administrator, Pvolyben Attorneys-At-Law	-	-	-	-
Independent Director	R.O.C	Tzeng-Guey Gu	Male / Above 70	2024/6/20	3	2020/6/9	-	-	-	-	-	-	-	-	SHU-JEN High School Senior manager, Achem Opto-Electronic Corporation	None	-	-	-	-
Independent Director	R.O.C	Min Chao	Male / 51~60	2024/6/20	3	2021/8/27	-	-	-	-	-	-	-	-	Zhong-Li Senior High School Engineer, Sinkong Textile Co., Ltd. Engineer, Prosperity Dielectrics Co., Ltd.	Director, Taicrystal International Technologies Co., Ltd.	-	-	-	-
Independent Director	R.O.C	Hsin Huang	Male / 51~60	2024/6/20	3	2022/6/23	-	-	-	-	-	-	-	-	Bachelor, Electronic Engineering, University of Houston Chief Information Officer, Formosa International Hotels Group Chief Information Officer, Hilton Hotels & Resorts	Owner, HITOFUN LTD.	-	-	-	-

Note 1 : The directors and the general managers or equivalent (executive managers) are the same person, spouses, or relatives, which need to explain the reason, rationality, necessity and related information about the implementation:
(1) On June 24, 2021, the Board of Directors approved the appointment of Mr. Wilson Chao as President. Chairman Mr. Peter Chao will no longer concurrently serve as the President of the Company.
(2) Mr. Wilson Chao has accumulated solid management experience through many years of dedicated service across various levels of leadership. He has consistently demonstrated outstanding performance and a strong commitment in the areas of technology, product manufacturing, and sales. On July 1, 2021, he was formally appointed President and entrusted with this important role. Since then, he has continued to strengthen the company's competitive edge in coreproducts and technologies, expand its market presence and business development, and remain committed to enhancing overall operational performance.
(3) To ensure sound corporate governance, the Company implemented a measure whereby the majority of board members do not concurrently serve as employees or managerial officers.
Note 2 : Director - Jiu-Ru Investment Co., Ltd. (Representative: Jin-De Wang) was dismissed on June 20, 2024.
Note 3 : Director -Shih Hong Industrial Co., Ltd. (Representative: Jin-De Wang) was elected on June 20, 2024.

Major shareholders of corporate shareholder
2026/3/31 Unit: %

Name of corporates shareholder	Major shareholders of corporate shareholders	Shareholding Ratio (%)
Shi-Hong Industrial Co., Ltd.	Jiu-Ru Investment Co., Ltd.	36.50
	Shi-Fen Lin	30.00
	Shi-Hsin Lin	30.00
	Mei-Ling Lin	0.27

Major Shareholders of corporate shareholders with corporations as their major shareholder: Not applicable.
Information Disclosure of Directors' Professional Qualifications and Independent Directors' Independence:

| Qualifications
Name | Professional Qualification and Experience | Independence Criteria | Number of Other Public Companies where the Individual Concurrently Serves as an Independent Director |
| --- | --- | --- | --- |
| Peter Chao | Ph.D. in Dartmouth College
Expertise:
Chemical Engineering/Chemical Technology, Polarizer Manufacturing, Business Management, Financial Management and Investment, Risk Management.
Experience:
Leadership Experience in Listed Company Board of Directors, Chemical Engineering/Chemical Technology, Adhesive/Film Material Manufacturing, Polarizer Manufacturing Experience. | 1. Not under any circumstances as stipulated in Article 30 of the Company Act. | None |
| Wilson Chao | Master Degree in Chemistry, University of San Francisco
Expertise:
Chemical Engineering/Chemical Technology, Polarizer Manufacturing, Business Management, Financial Management and Investment, Risk Management.
Experience:
Chemical Engineering/Chemical Technology, Polarizer Manufacturing Experience. | 1. Not under any circumstances as stipulated in Article 30 of the Company Act. | None |
| Shi-Hong Industrial Co., Ltd
Representative:
Jin-De Wang | Currently serving as an Consultant for Jiu-Ru Investment Co., Ltd.
Expertise:
Business Management, Financial Management and Investment, Architecture and Engineering, Risk Management.
Experience:
Experience in Building Materials Manufacturing and Engineering. | 1. Not under any circumstances as stipulated in Article 30 of the Company Act.
2. Not under any circumstances as stipulated in Items 3 and 4 of Article 26-3 of the Securities and Exchange Act. | None |
| Shi-Hong Industrial Co., Ltd
Representative:
Shi-Fen Lin | LL.M. Degree Master in Law Northwestern University
Currently serving as Executive Director of Kong Foods Co., Ltd.
Expertise:
Law, Business Management, Financial Management and Investment, Risk Management.
Experience:
Experience as a Bank Regulatory Compliance Officer. | 1. Not under any circumstances as stipulated in Article 30 of the Company Act.
2. Not under any circumstances as stipulated in Items 3 and 4 of Article 26-3 of the Securities and Exchange Act. | None |
| Shi-Hong Industrial Co., Ltd
Representative:
Wei-Jie Wu | Master Degree in Tourism, Ming Chuan University
Currently serving as Special Assistant & Manager of Administration Department of ENNEAD INC and Special Assistant of Kong Foods Co., Ltd.
Expertise:
Business Management, Financial Management and Investment, Architecture and Engineering, Risk Management, Legal Affairs.
Experience:
Experience in Building Materials Manufacturing and Engineering. | 1. Not under any circumstances as stipulated in Article 30 of the Company Act.
2. Not under any circumstances as stipulated in Items 3 and 4 of Article 26-3 of the Securities and Exchange Act. | None |

Qualifications Name	Professional Qualification and Experience	Independence Criteria	Number of Other Public Companies where the Individual Concurrently Serves as an Independent Director
Qi-Bang Yu	Currently serving as Chairman of Furuto International Corporation. Expertise: Import and Export, International Trade, Business Management, Risk Management. Experience: Trading and Import/Export of Waterproof Materials, Engineering Experience.	1. Not under any circumstances as stipulated in Article 30 of the Company Act. 2. Not under any circumstances as stipulated in Items 3 and 4 of Article 26-3 of the Securities and Exchange Act.	None
Xiao-Nan Xiang	Former Secretary General of the Taiwan Synthetic Resins and Adhesives Industrial Association Expertise: Chemical Engineering/Chemical Technology, Import and Export, International Trade. Experience: Experience in the Synthetic Resins and Adhesives Industry.	1. Not under any circumstances as stipulated in Article 30 of the Company Act. 2. Not under any circumstances as stipulated in Items 3 and 4 of Article 26-3 of the Securities and Exchange Act.	None
Chang-Shu Jiang	Currently serving as Chairman of Hong-Da Electric Industrial Technician Office. Expertise: Electrical Engineering and Business Consulting Services, Engineering. Experience: Chairman of the National Federation of Electrical Engineers of the Republic of China.	1. Not under any circumstances as stipulated in Article 30 of the Company Act. 2. Not under any circumstances as stipulated in Items 3 and 4 of Article 26-3 of the Securities and Exchange Act.	None
Ted Guo	Master of Laws, Chinese Culture University Currently serving as Land Administrator ofPvolyben Attorneys-At-Law Expertise: Legal Affairs Experience: Experience in Law, Real Estate, and Land Administration.	1. Not under any circumstances as stipulated in Article 30 of the Company Act. 2. He meets the requirement for independence under Article 3, Paragraph 1 of the "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies"	None
Tzeng-Guey Gu	Former Senior manager ofAchem Opto-Electronic Corporation Expertise: Chemical Engineering/Chemical Technology, Business Management, Financial Management, Risk Management. Experience: Experience in Adhesive Tape/Film Material Manufacturing.	1. Not under any circumstances as stipulated in Article 30 of the Company Act. 2. He meets the requirement for independence under Article 3, Paragraph 1 of the "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies"	None
Min Chao	Currently serving as Director of Taicrystal International Technologies Co., Ltd. Expertise: Electronic Components Manufacturing, Electrical Engineering and Business Consulting Services, Engineering. Experience: Experience in Manufacturing of Concentrator Photovoltaic Solar Cell upstream materials.	1. Not under any circumstances as stipulated in Article 30 of the Company Act. 2. He meets the requirement for independence under Article 3, Paragraph 1 of the "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies"	None
Hsin Huang	Bachelor, Electronic Engineering, University of Houston Currently serving as the Owner of HITOFUN LTD. Expertise: Information Technology, Electronic Engineering, Business Management, Financial Management. Experience: Experience in Information Technology and Electronic Commerce.	1. Not under any circumstances as stipulated in Article 30 of the Company Act. 2. He meets the requirement for independence under Article 3, Paragraph 1 of the "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies"	None

Board of Directors Diversity and Independence:

Diversification core	Basic component

Name of Directors


Peter Chao	R	O	C
Wilson Chao	R	O	C
Shi-Hong Industrial Co., Ltd. Representative: Jin-De Wang	R	O	C
Shi-Hong Industrial Co., Ltd. Representative: Shi-Fen Lin	R	O	C
Shi-Hong Industrial Co., Ltd. Representative: Wei-Jie Wu	R	O	C
Xiao-Nan Xiang	R	O	C
Qi-Bang Yu	R	O	C
Chang-Shu Jiang	R	O	C
Independent Director Ted Guo	R	O	C
Independent Director Tzeng-Guey Gu	R	O	C
Independent Director Min Chao	R	O	C
Independent Director Hsin Huang	R	O	C

Note : “√” means with ability; “○” means with partial ability.

5.1 Board Diversity :

(1) State the diversity policy, objectives and achievement of the board of directors:

The Company advocates and respects a board diversity policy. To strengthen corporate governance and promote sound development of the composition and structure of the Board of Directors, we believe that a policy of diversity contributes to the Company's overall performance. The selection of board members is based on the principle of meritocracy, with an emphasis on diverse and complementary expertise across industries.

Management goals achieved:

(1) The number of directors concurrently serving as managerial officers does not exceed one-third of the total board seats.
(2) Independent directors account for one-third of the total board seats.

Gender composition of the Board of Directors:

(1) The Company currently has two female directors, accounting for 17% of the total board seats, which does not yet meet the one-third benchmark.
(2) Measures to enhance gender diversity on the Board: During full re-election of directors, efforts will be made to nominate female candidates in order to achieve the goal of either gender comprising at least one-third of board seats.

(2) State the gender, age composition or ratio of the board of directors:

5.2 Board Independence:

(1) State the number and proportion of independent directors: The company has 4 independent directors, accounting for 33% of all directors.
(2) Explain that the board of directors is independent: Except for Chairman Peter Chao and Director Wilson Chao, there is a father-son relationship, accounting for 17% of all directors, so it does not exceed half of the directors; the rest of the directors have no spouse or relative relationship, and the directors and independent directors have no relationship with each other. There is no equivalent or similar relationship, so it complies with Article 26-3, Items 3 and 4 of the Securities and Exchange Act.

(2) Chairman, General Manager, Assistant General Manager, Deputy Assistant General Manager, and Managers of all divisions and branch units

2026/4/26; Unit: share %

Title	Nationality	Name	Gender	Date Elected	Shareholding		Spouse & Minor Shareholding		Other persons holding shares in their name		Principle work experience and academic qualifications	Positions held concurrently in the company and/ or and other company	Managers with spouses or relatives with second-degree of skirmish			Note
					Shares	%	Shares	%	Shares	%			Title	Name	Relation
President	R.O.C	Wilson Chao	Male	2022/7/1	1,630,837	0.99	-	-	-	-	Master Degree in Chemistry, University of San Francisco Engineer, Foxconn Technology Group	President, Optimax Technology Corporation Chairman, Seabreeze Investment Co., Ltd.	Chairman	Peter Chao	Fahao-son	(Note 1)
Assistant Vice-President	R.O.C	Johnny Ma	Male	2018/2/1	752	-	203	-	-	-	EMBA, Chang Jung Christian University	President, Optimax Technology (Suzhou) Co., Ltd	-	-	-	-
R&D Assistant Vice-President	R.O.C	Stark Tsai	Male	2023/11/6	-	-	-	-	-	-	Senior Manager of Taiwan Color Optics, Inc. Director of TPV Director of Coretronic Corporation Director of Ultmost Technology Corp. Assistant Manager of TayihKemnos Auto Parts Co., Ltd. Senior Engineer at the Optoelectronics & Systems Laboratories, Industrial Technology Research Institute EMBA Master's Degree from National Chiao Tung University	-	-	-	-	-
Marketing Assistant Vice-President	R.O.C	Oscar Yen	Male	2025/1/1	374	-	227	-	-	-	Master's Degree in Chemistry, Fu Jen Catholic University	-	-	-	-	-
I/T Senior Manager	R.O.C	Sam Su	Male	2005/7/1	-	-	-	-	-	-	Manager of Measurement Center, Industrial Technology Research Institute Manager at Shinning Technology Master's Degree in Management Information Systems from National Chiao Tung University	-	-	-	-	-
Financial Manager	R.O.C	Michael Chen	Male	2013/11/26	-	-	-	-	-	-	Manager, Zhenda Optoelectronics Manager, Taiwan Jingxing Technology Bachelor Degree in Accounting, Tamkang University	-	-	-	-	-

Remuneration paid during the most recent fiscal year to Directors, Supervisors, General Manager, and Assistant General Managers

1. Remuneration paid to Directors and Independent Director

2025/4/26; Unit: NTS thousands

Title	Name	Remuneration paid to Directors							Total remuneration (A+B+C+D) as a percentage of net income (%)	Compensation earned as employee of Optimax subsidiary affiliates							Total compensation (A+B+C+D+E+F+G) as a percentage of net income (%)	Compensation paid to Directors from non-subsidiary affiliates
		Salary (A) (Note 1)		Retirement pay(B)		Remuneration (C) (Note 1)		Allowance (D)			Salary, Bonuses, and Allowance (E) (Note 2)		Retirement pay(F)		Employee compensation(G) (Note 1)
		Company	All consolidated entities	Company	All consolidated entities	Company	All consolidated entities	Company	All consolidated entities	Company	All consolidated entities	Company	All consolidated entities	Company	All consolidated entities	Cash	stock		cash	stock
Chairman	Peter Chao	-	-	-	-	158	158	12	12	0.1	0.1	6,368	6,368	-	-	-	-	-	3.89	3.89
Director	Wilson Chao	-	-	-	-	158	158	8	8	0.1	0.1	13,350	13,350	108	108	-	-	-	8.11	8.11
Director	Jiu-Ru Investment Co., Ltd. Representative: Jin-De Wang(Note 3)	-	-	-	-	74	74	-	-	0.04	0.04	-	-	-	-	-	-	-	0.04	0.04
Director	Shi-Hong Industrial Co., Ltd. Representative: Jin-De Wang(Note 4)	-	-	-	-	84	84	8	8	0.06	0.06	-	-	-	-	-	-	-	0.06	0.06
Director	Shi-Hong Industrial Co., Ltd. Representative: Shi-Fen Lin	-	-	-	-	158	158	4	4	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Director	Shi-Hong Industrial Co., Ltd. Representative: Wei-Jie Wu	-	-	-	-	158	158	6	6	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Director	Xiao-Nan Xiang	-	-	-	-	158	158	12	12	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Director	Qi-Bang Yu	-	-	-	-	158	158	12	12	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Director	Chang-Shu Jiang	-	-	-	-	158	158	10	10	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Independent Director	Ted Guo	-	-	-	-	158	158	12	12	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Independent Director	Tzeng-Guey Gu	-	-	-	-	158	158	12	12	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Independent Director	Min Chao	-	-	-	-	158	158	10	10	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
Independent Director	Hsin Huang	-	-	-	-	158	158	12	12	0.1	0.1	-	-	-	-	-	-	-	0.1	0.1
1. Please describe the remuneration policy, system, standard and structure of independent directors, and describe the relationship with the amount of remuneration according to the responsibilities, risks, investment time and other factors: The independent directors serve as members of the audit committee and are responsible for overseeing the company's operations, reviewing relevant proposals put forth by the company. The remuneration of directors is determined by the board of directors in accordance with the company's articles of incorporation. When the company is profitable, the board of directors will decide on the amount of director compensation, which may be distributed in the form of stock or cash, with the total director remuneration not exceeding 1%.
2. Except for those disclosed in the table above, the remunerations received by the directors of the company for their services in the most recent year (such as serving as a consultant for all non-employees of companies/reinvested enterprises in the parent company's financial report): None.

Note 1: Refers to employee remuneration and director compensation as approved for distribution by a resolution of the Board of Directors. Note 2: The pension is entirely contribution-based.
Note 3 : Director - Jiu-Ru Investment Co., Ltd (Representative: Jin-De Wang) was dismissed on June 20, 2024.
Note 4 : Director -Shih Hong Industrial Co., Ltd. (Representative: Jin-De Wang) was elected on June 20, 2024.

Remuneration paid scale to Directors and Independent Directors

Scale of remunerations to managers of the Company	Name
	Total remuneration (A+B+C+D)		Total remuneration (A+B+C+D+E+F+G)
	Company	All consolidate affiliates	Company	All consolidate affiliates
Under NT$ 1,000,000	Peter Chao, Wilson Chao, Jin-De Wang, Shi-Fen Lin, Wei-Jie Wu, Xiao-Nan Xiang, Qi-Bang Yu, Chang-Shu, Jiang, Ted Guo, Tzeng-Guey Gu, Min Chao, Hsin Huang	Peter Chao, Wilson Chao, Jin-De Wang, Shi-Fen Lin, Wei-Jie Wu, Xiao-Nan Xiang, Qi-Bang Yu, Chang-Shu, Jiang, Ted Guo, Tzeng-Guey Gu, Min Chao, Hsin Huang	Jin-De Wang, Shi-Fen Lin, Wei-Jie Wu, Xiao-Nan Xiang, Qi-Bang Yu, Chang-Shu, Jiang, Ted Guo, Tzeng-Guey Gu, Min Chao, Hsin Huang	Jin-De Wang, Shi-Fen Lin, Wei-Jie Wu, Xiao-Nan Xiang, Qi-Bang Yu, Chang-Shu, Jiang, Ted Guo, Tzeng-Guey Gu, Min Chao, Hsin Huang
NT$ 1,000,000 (include)~ NT$ 2,000,000 (exclude)	-	-	-	-
2,000,000 (include)~ NT$ 3,500,000 (exclude)	-	-	-	-
3,500,000 (include)~ NT$ 5,000,000 (exclude)	-	-	-	-
5,000,000 (include)~ NT$ 10,000,000 (exclude)	-	-	Peter Chao	Peter Chao
10,000,000 (include)~ NT$ 15,000,000 (exclude)	-	-	Wilson Chao	Wilson Chao
15,000,000 (include)~ NT$ 30,000,000 (exclude)	-	-	-	-
30,000,000 (include)~ NT$ 50,000,000 (exclude)	-	-	-	-
50,000,000 (include)~ NT$ 100,000,000 (exclude)	-	-	-	-
Over NT$ 100,000,000	-	-	-	-
Total	12	12	12	12

Remuneration paid to Chairman, General Manager and Vice General Manager

2025/12/31; Unit: NT$ thousands

Title	Name	Salary (A)		Retirement pay(B) (Note 2)		Bonus and special allowance(C)		Remuneration (D) (Note 1)				Total remuneration (A+B+C+D) as a percentage of net income (%)		Compensation paid to Directors from non-subsidiary affiliates
		Company	All consolidated affiliate	Company	All consolidated affiliate	Company	All consolidated affiliate	Company		All consolidated affiliate		Company	All consolidated affiliate
								cash	share	cash	share
President	Wilson Chao	13,350	13,350	108	108	-	-	-	-	-	-	8.11	8.11	None
Vice General Manager	Gong Jie Huang	293	293	16	16	-	-	-	-	-	-	0.37	0.37	None

Note 1: Refers to employee remuneration and director compensation as approved for distribution by a resolution of the Board of Directors.
Note 2: The pension is entirely contribution-based.

Remuneration paid scale to CEO, General Manager and Vice General Manager

Scale of remunerations to managers of the Company	Name of Chairman, General Manager and Vice General Manager
	Company	All consolidate affiliates
Under NT$ 1,000,000	Gong Jie Huang	Gong Jie Huang
NT$ 1,000,000 (include)~ NT$ 2,000,000 (exclude)	-	-
2,000,000 (include)~ NT$ 3,500,000 (exclude)	-	-
3,500,000 (include)~ NT$ 5,000,000 (exclude)	-	-
5,000,000 (include)~ NT$ 10,000,000 (exclude)	-	-
10,000,000 (include)~ NT$ 15,000,000 (exclude)	Wilson Chao	Wilson Chao
15,000,000 (include)~ NT$ 30,000,000 (exclude)	-	-
30,000,000 (include)~ NT$ 50,000,000 (exclude)	-	-
50,000,000 (include)~ NT$ 100,000,000 (exclude)	-	-
Over NT$ 100,000,000	-	-
Total	2	2

The remuneration of the top five executives

Title	Name	Salary (A)		Retirement pay(B) (Note 2)		Bonus and special allowance (C)		Remuneration (D) (Note 1)				Total remuneration (A+B+C+D) as a percentage of net income(%)		Compensation paid to Directors from non-subsidiary affiliates
		Company	All consolidated affiliate	Company	All consolidated affiliate	Company	All consolidated affiliate	Company		All consolidated affiliate		Company	All consolidated affiliate
								cash	share	cash	share
President	Wilson Chao	13,350	13,350	108	108	-	-	0	0	0	0	8.11	8.11	None
Assistant Vice-president	Stark Tsai	2,115	2,115	108	108	-	-	10	0	10	0	1.33	1.33	None
Assistant Vice-president	Jonny Ma	1,828	1,828	92	92	-	-	10	0	10	0	1.15	1.15	None
Senior Manager	Sam Su	1,796	1,796	81	81	-	-	10	0	10	0	1.12	1.12	None
Assistant Vice-president	Oscar Yen	1,784	1,784	92	92	-	-	10	0	10	0	1.12	1.12	None

Note 1: Refers to employee remuneration as approved for distribution by a resolution of the Board of Directors.
Note 2: The pension is entirely contribution-based.

Names of managerial officers who received employee remuneration and status of distribution

Item	Position (Note 1)	Name (Note 1)	Stock amount (Note 2)	Cash amount(Note 2)	Grand Total(Note 2)	Ratio of Total Amount to Net Income (%)
Managerial Officer	President	Wilson Chao	-	40	40	0.02%
	Assistant Vice-president	Stark Tsai
	Assistant Vice-president	Jonny Ma
	Financial Manager	Michael Chen

Note 1: Refers to the managers in office as of the end of 2025, with titles based on the information available on the date of the annual report's publication.
Note 2: Refers to employee remuneration as approved for distribution by a resolution of the Board of Directors.

Total remuneration as a percentage of net income as paid by the company, during the past two fiscal years to its Directors, General Manager, and Vice General Manager

| Fiscal year
Item | 2025 | | 2024 | |
| --- | --- | --- | --- | --- |
| | The Company | All Companies in the consolidated financial statements | The Company | All Companies in the consolidated financial statements |
| After-tax (loss) profit (NT$ thousands) | 167,928 | 167,928 | 337,270 | 337,270 |
| Director remuneration share (%) | 1.20 | 1.20 | 0.34 | 0.34 |
| Proportion of remuneration of managers above vice general manager (%) | 8.48 | 8.48 | 3.23 | 3.23 |

The company's remuneration policies, standards and portfolios, procedures for determining remuneration, and its relevance to operating performance and future risks
The salary and compensation policy of our company aims to provide employees with remuneration and benefits at the average level. The amount and distribution method of year-end bonuses and related rewards are determined based on the company's performance and the job responsibilities, contributions, and performance of each employee, subject to approval by the Compensation Committee and the Board of Directors.
The remuneration amount for the company's executives is determined based on their duties, contributions, and the company's operational performance for the year, subject to review by the Compensation Committee and approval by the Board of Directors.
The remuneration of the company's directors is handled in accordance with the company's articles of association. The Board of Directors is authorized to determine the compensation based on the directors' level of involvement in the company's operations and their contributions, taking into account domestic and international industry standards.

The State of the Company's Implementation of Corporate Governance

(1) The state of operations of the Board of Directors

The 10th Session of the Board of Directors conducted 6 meetings in the most recent year.

The Directors' attendance status is as follows:

Title	Name	Attendance in Person	By Proxy	Attendance Rate in Person (%)
Chairman	Peter Chao	6	-	100
Director	Wilson Chao	4	2	67
Director	Shi-Hong Industrial Co., Ltd. Representative: Jin-De Wang	4	-	67
Director	Shi-Hong Industrial Co., Ltd. Representative: Shi-Fen Lin	2	-	33
Director	Shi-Hong Industrial Co., Ltd. Representative: Wei-Jie Wu	3	-	50
Director	Xiao-Nan Xiang	6	-	100
Director	Qi-Bang Yu	6	-	100
Director	Chang-Shu Jiang	5	-	83
Independent Director	Ted Guo	6	-	100
Independent Director	Tzeng-Guey Gu	6	-	100
Independent Director	Min Chao	5	-	83
Independent Director	Hsin Huang	6	-	100

Other matters to be included:

If any of the following circumstances occur during board meetings, the date of said meeting, session number, proposal content, all independent director opinions, and the Corporation's responses to said independent director opinions:

(1) According to Article 14-3 of the Securities and Exchange Act:

In the year 2025, a total of 6 board meetings were held. All independent directors had no objections to the matters listed in Article 14-3 of the Securities and Exchange Act and were approved accordingly.

(2) In addition to the pre-opened matters, other directors' meeting resolutions with a record or written statement opposed or reserved by independent directors: None.

The implementation of the director's avoidance of the proposal of interest shall state the name of the director, the content of the proposal, the reason for the avoidance of interest and the voting situation: None.
The objectives of strengthening the functions of the board of directors in the current year and the most recent year (such as the establishment of an audit committee, the enhancement of information transparency, etc.) and the assessment of implementation:

(1) The company chose to establish an independent director and an audit committee on June 8, 2018 by the shareholders' meeting, and set up a salary and compensation committee on December 13, 2011.

This plan has helped strengthen the functions of the board of directors and implement corporate governance.

Implementation Status of Board Evaluations:

Evaluation cycle	Evaluation period	Scope of evaluation	Evaluation method	Evaluation items
Every year	The year of 2025	The board of directors and functional committees (including Audit Committee and Compensation Committee)	1. Board of Directors' Self-Assessment 2. Directors' Self-Assessment 3. Functional Committees' (including the Audit Committee and the Compensation Committee) Self-Assessment	(1) Individual director and Board performance evaluation: level of participation in company operations, the quality of decisions, Board composition and structure, appointment of directors and their continued development, and internal controls. (2) Functional committee performance evaluation: participation in company operations, understanding of theresponsibilities of functional committees, improvement of the decision-making quality of functional committees, composition of functional committees, and member selection and internal control.

According to the "Evaluation of Board of Directors" passed by the board of directors on March 19, 2020, the board and directors have to be evaluated at least one time every year.

The company reported the performance evaluation results and improvement measures of the Board of Directors for the year 2025 at the board meeting on March 12, 2026:

Performance evaluation results and improvement measures for the Board of Directors and its members:

A. Regarding the "Level of Participation in Company Operations":

(1) The auditor did not attend the board meeting in 2025, primarily because the finance and accounting department usually communicates with the auditor regarding financial statements. In cases of significant adjustments, the auditor attends the board meeting to explain and discuss with the directors.
(2) The meeting unit will plan the schedule for shareholder meetings/board meetings earlier in the future and provide this information to the directors and the auditor as early as possible to improve meeting attendance rates.

The performance self-assessment results of the functional committees, including the Audit Committee and the Compensation Committee, are excellent.
Overall, the operation of the Board of Directors is good. Based on the results of this evaluation, we will continue to strengthen the board's operations to improve corporate governance effectiveness.

(2) The state of operation of the audit committee:

The 3rd Session of Audit Committee conducted 6 meetings in the most recent year, and the attendance status is as follows:

Title	Name	Attendance in Person	By Proxy	Attendance Rate (%)
Independent Director	Ted Guo	6	-	100
Independent Director	Tzeng-Guey Gu	6	-	100
Independent Director	Min Chao	5	-	83
Independent Director	Hsin Huang	6	-	100

Other matters to be recorded:

If there is any of the following situations in the operation of the audit committee, the date, period, content of the bill, resolution of the audit committee, and the company's handling of the audit committee's opinions should be stated:

(1)Matters listed in Article 14-5 of the Securities and Exchange Act:

In the year 2025, a total of 6 Audit Committee meetings were held. All independent directors had no objections to the matters listed in Article 14-5 of the Securities and Exchange Act, and all proposals were approved accordingly.

(2)Except for the pre-opening matters, other resolutions that have not been approved by the Audit Committee and have

been approved by more than two-thirds of all directors: None.

The implementation status of the independent director's avoidance of the proposal of interest shall state the name of the independent director, the content of the proposal, the reason for the avoidance of interest and the voting situation: None.
The communication between independent directors, internal audit supervisors and accountants (such as matters, methods and results of communication on the company's financial and business conditions):

(1) Monthly, the audit reports and the results of follow-up improvements are sent via email to each independent director (Audit Committee member) for review.

(2) The Chief Audit Executive attends the Audit Committee meetings as required.

(3) The Audit Committee conducts regular reviews of quarterly financial statements, internal control systems, and audit results each year.

(4) Independent directors can understand the company's operations and audit situations through audit reports provided regularly by the Board of Directors, the Audit Committee, and the internal audit.

(3) Taiwan Corporate Governance Implementation as Required by Taiwan Financial Supervisory Commission

Assessment Item	Implementation Status			Non-implementation and Its Reason(s)
	Yes	No	Explanation
1. Does Company follow “Taiwan Corporate Governance Implementation” to establish and disclose its corporate governance practices?	V		The Company adopted its Corporate Governance Best Practice Principles on May 7, 2026.	No significant differences
2. Shareholding Structure & Shareholders’ Rights
(1) Does Company have Internal Operation Procedures for handling shareholders’ suggestions, concerns, disputes and litigation matters. If yes, has these procedures been implemented accordingly?	V		(1) The spokesperson and stock affairs department of the company handle related matters.
(2) Does Company possess a list of major shareholders and beneficial owners of these major shareholders?	V		(2) The company keeps abreast of the list of major shareholders who actually control the company and the list of ultimate controllers of major shareholders.
(3) Has the Company built and executed a risk management system and “firewall” between the Company and its affiliates?	V		(3) Assets and financial accounting of affiliated companies are all independent operations. Relevant departments of the company regularly and from time to time audit the affiliated companies that have control rights, so as to prevent your company from creating extravagance and causing company risks.	No significant differences
(4) Has the Company established internal rules prohibiting insider trading on undisclosed information?	V		(4) The company has established internal regulations, and from time to time publicizes equity-related laws and regulations and matters to be noted to insiders, and prohibits insiders from using undisclosed information on the market to buy valuable securities.
3. Composition and Responsibilities of the Board of Directors
(1) Has the Company established a diversification policy for the composition of its Board of Directors and has it been implemented accordingly?	V		(1) The board of directors of the company has 12 directors with a term of three years. The selection of directors is based on the overall configuration of the board of directors. Board members generally have the knowledge, experience, skills and accomplishments necessary to perform their duties. The powers of the board of directors shall be handled in accordance with the company's articles of association.
(2) Other than the Compensation Committee and the Audit Committee which are required by law, does the Company plan to set up other Board committees?		V	(2) In addition to the legally required Compensation Committee and Audit Committee, our company has not yet established any other committees at the moment.	No significant differences
(3) Has the Company established methodology for evaluating the performance of its Board of Directors, on an annual basis?	V		(3) The company has formulated a plan for the "Board of Directors and Functional Committee Renewal Evaluation Method" and its evaluation method, which was approved by the board of directors on March 19, 2020.
(4) Does the Company regularly evaluate its external auditors’ independence?	V		(4) The company regularly evaluates the independence of certified accountants.

Assessment Item	Implementation Status			Non-implementation and Its Reason(s)
	Yes	No	Explanation
4. Does the Company established a full- (or part-) time corporate governance unit or personnel to be in charge of corporate governance affairs (including but not limited to furnish information required for business execution by directors, handle matters relating to board meetings and shareholders' meetings according to laws, handle corporate registration and amendment registration, record minutes of board meetings and shareholders' meetings,etc.)?	V		The company has a stock affairs and auditing unit responsible for corporate governance-related matters, and provides directors and supervisors with relevant information about the execution of the business on a regular basis without major discrepancies, and handles board of directors and shareholder meetings in accordance with the law, and handles company registration and changes Registration matters, and preparation of minutes of board of directors and shareholders' meetings, etc.	No significant differences
5. Has the Company established a means of communicating with its Stakeholders (including but not limited to shareholders, employees, customers, suppliers, etc.) or created a Stakeholders Section on its Company website? Does the Company respond to stakeholders' questions on corporateresponsibilities?	V		The company currently has a special area for interested parties on the company website. Moreover, the company provides sufficient information to the financial institutions and creditors. In addition, the company provides smooth communication channels for employees, and disclose relevant information in accordance with regulations, such as asset acquisition and disposal, endorsement guarantees equal to the exchange website and public information observatory, so that interested parties have enough information to make judgments to protect their rights and interests.	No significant differences
6. Has the Company appointed a professional registrar for its Shareholders' Meetings?	V		The company appoints a professional stock affairs agency to handle the affairs of the shareholders meeting.	No significant differences
7. Information Disclosure (1) Has the Company established a corporate website to disclose information regarding its financials, business and corporate governance status? (2) Does the Company use other information disclosure channels (e.g. maintaining an English-language website, designating staff to handle information collection and disclosure, appointing spokespersons, webcasting investors conference etc.)? (3) Does the Company announce and report the annual financial statements within two months after the end of the fiscal year, and announce and report the first, second, and third quarter financial statements as well as the operating status of each month before the prescribed deadline?	V	V	(1) The company has designated a person to be responsible for the collection and disclosure of company information, and to disclose the company's financial business and other related information on the information disclosure observatory and company website. (2) The company's website: http://www.optimax.com.tw, through the establishment of spokespersons and deputy spokespersons for information collection, disclosure and external communication. (3) The company announces and declares its annual financial report within the time limit on time, and announces the financial report and monthly operating conditions within the specified time limit every quarter.	No significant differences

Assessment Item	Implementation Status
	Yes	No	Explanation
8. Has the Company disclosed other information to facilitate a better understanding of its corporate governance practices (e.g. including but not limited to employee rights, employee wellness, investor relations, supplier relations, rights of stakeholders, directors’ training records, the implementation of risk management policies and risk evaluation measures, the implementation of customer relations policies, and purchasing insurance for directors)?	V		(1) Employee rights and employee relations:
1. Employees’ rights and interests: A labor retirement reserve supervision committee was established in accordance with the law, and labor insurance and national health insurance was applied to protect employees’ rights and interests.
2. Employee care: In addition to providing labor and health insurance for employees in accordance with the law, the company also provides group insurance for employees, including accident insurance, medical insurance, and cancer insurance.
3. Regular labor-management meetings are held to coordinate labor-management relations and promote labor-management cooperation.

(2) Investor relations: The company maintains the relationship between the company and investors through the establishment of spokespersons, agent spokespersons and stock affairs units.

(3) Supplier relationship: through irregular meetings with suppliers, maintain a good relationship with suppliers.

(4) Rights of interested parties: The company provides adequate information to financial institutions and creditors, and has smooth communication and management for employees in accordance with regulations, relevant information such as asset acquisition and disposal, endorsement guarantee, etc. shall be disclosed on the exchange website and public information observatory.

(5) Implementation of risk management policies and risk measurement standards: The company has formulated various internal regulations in accordance with the law, and conducted various risk management and evaluations.

(6) Implementation of customer policy: The company maintains a good relationship with customers department to create company profits.

(7) Circumstances in which the company purchases liability insurance for directors and supervisors: The company has insured directors, supervisors and important employees. | No significant differences |
| 9. The improvement status for the result of Corporate Governance Evaluation announced by Taiwan Stock Exchange: None. | | | | |

( 4 ) Salary and compensation committee composition, responsibilities and operations :

Information on the Members of the Compensation Committee

| Qualifications
Title Name | | Professional qualification and experience | Independence situation | Number of other public companies at which the person concurrently serves as remuneration committee member |
| --- | --- | --- | --- | --- |
| Independent Director
Convener | Ted Guo | (1) Expertise :
Legal, lands and real estate matters
(2) Experience :
Listed company director, audit committee, Salary and compensation committee, legal experience | (1) Comply with the provisions of Article 3, Paragraph 1 of the "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies".
(2) None of the items in Article 30 of the Company Law. | None |
| Independent Director | Tzeng-Guey Gu | 1. Expertise :
Chemical/chemical technology field, business management, financial management, risk management
2. Experience :
Listed company director, audit committee, Salary and compensation committee, Tape/film material manufacturing experience | (1) Comply with the provisions of Article 3, Paragraph 1 of the "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies".
(2) None of the items in Article 30 of the Company Law. | None |
| Other | Tong Hsu | (1) Expertise:
Chemical/chemical technology field
(2) Experience :
Listed company Salary and compensation committee,
Precision coating/tape/film material manufacturing experience | (1) Comply with the provisions of Article 3, Paragraph 1 of the "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies".
(2) None of the items in Article 30 of the Company Law. | None |

The 6th Session committee conducted meeting in the most recent year, and the remuneration committee attended as follows:

Title	Name	Actual attendance	Actual attendance ratio (%)
Convener	Ted Guo	2	100
Member	Tzeng-Guey Gu	2	100
Member	Tong Hsu	2	100

Other matters to be recorded:

If the board of directors does not adopt or amend the recommendations of the salary and compensation committee, it shall state the date, period, content of the proposal, resolution of the board of directors, and the company's handling of the salary and compensation committee's opinions (such as the salary and compensation approved by the board of directors is better than the salary and compensation committee) The proposal should state the difference and the reason): None.
The matters resolved by the Remuneration and Remuneration Committee, if the members have objections or reservations, and have a record or written statement, which should state the date and period of the Remuneration and Remuneration Committee, the content of the proposal, the opinions of all members and the treatment of the opinions of the members: None.

(5) Promotion of Sustainable Development – Implementation Status and Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons

Item	Implementation Status
	Yes	No	Summary description
1. Has the Company established a governance framework for promoting sustainable development, and established an exclusively (or concurrently) dedicated unit to be in charge of promoting sustainable development? Has the board of directors authorized senior management to handle related matters under the supervision of the board?	V		Following the vision and mission of the company's ESG policy, the board of directors is the highest decision-making unit on issues related to sustainable development, and a dedicated unit for sustainable development is set up in the chairman's office to coordinate sustainability-related matters. In the 114th year of the Republic of China (the same below), the cross-department functional organization "ESG Working Group" was established, with the participation of senior managers from various fields, regularly reviewing the company's core operating capabilities and planning the medium and long-term sustainable development direction.
The ESG working group serves as a cross-departmental communication and integration platform. Through quarterly meetings, sustainability issues related to operations and concerns of stakeholders are identified, strategies and action plans are formulated accordingly, and implementation results are tracked to ensure that the sustainable development strategy is implemented in daily operations.
The ESG working group reports the sustainable development implementation results and future work plans to the board of directors every quarter. The ESG working group was established in December 2025 and held a total of 2 meetings that year. The main proposals included:
(1) Identify the company's five major stakeholders;
(2) Identify the company's 15 sustainability issues;
(3) Conduct internal and external investigations to identify major topics that require attention and formulate response action plans;
(4) Establish the company's sustainable governance structure and processes;
(5) Supervise the implementation of sustainable management matters and evaluate the implementation status.
The board of directors regularly listens to the management team's reports (including ESG-related content) every quarter, reviews the progress of strategy implementation, and supervises the management team to make adjustments when necessary.	No significant difference
2. Does the company conduct risk assessments of environmental, social and corporate governance (ESG) issues related to the company's operations in accordance with the materiality principle, and formulate relevant risk management policies or strategies?	V		(1) The company promotes sustainable development and pays attention to the rights and interests of stakeholders. While pursuing sustainable operations and profits, it also pays attention to environmental, social and corporate governance factors and incorporates them into the company's management policies and operating activities. The Company communicates with internal and external stakeholders through multiple channels and takes relatively necessary measures to strengthen information disclosure.
(2) The company shall conduct risk assessments on environmental, social and corporate governance issues related to the company's operations in accordance with the principle of materiality, and formulate relevant risk management policies or strategies.
(3) The company implements corporate governance, develops a sustainable environment, and safeguards social welfare.
Environmental aspect: In order to respond to major national environmental protection policies and international environmental protection trends, and to enable enterprises to operate sustainably, based on environmental protection, energy conservation, and loving the earth, we have been committed to reducing energy use and pollution for many years, and have continuously improved to reduce the impact on environmental quality.
Social aspect: The company attaches great importance to the balanced development of employees and	No significant differences

Implementation Status
Yes	No	Summary description
		is actively committed to providing a safe and healthy working environment for employees. It identifies possible risks in the daily work and activities of each department, continuously strengthens relevant preventive mechanisms such as engineering control and operation management, and regularly conducts hazard identification and risk assessment on relevant operation processes.Corporate governance: The company actively follows the vision and mission of the ESG policy. The company's internal senior management and the heads of key departments jointly review and communicate the company's core operating capabilities and sustainable development plans from time to time, and propose and explain them to the board of directors. The board of directors makes recommendations on management policies, strategy and goal formulation, review measures, etc., and establishes appropriate risk management mechanisms and management culture.1. This disclosure covers the company's sustainable development performance at its major locations from January to December 2025. The risk assessment boundary is mainly based on our company and includes existing bases in Taiwan.2. The ESG working group conducts analysis based on the materiality principle of the sustainability report, communicates with internal and external stakeholders, and evaluates material ESG issues by reviewing domestic and foreign research reports, documents and integrating assessment data from various departments, formulates risk management policies for effective identification, measurement, evaluation, supervision and control, and adopts specific action plans to reduce the impact of related risks.3. Based on the assessed risks, relevant risk management policies are formulated as follows:
		major issues	risk assessment project	illustrate
		society	information security	1. Execute automatic system backup and off-site storage operations, integrate operation monitoring tools and maintenance log analysis, implement backup and maintenance records in 2025, and achieve a backup rate of 100%.

Implementation Status
Yes	No	Summary description
				2. In the face of information security incidents in 114, we immediately activated our defense mechanism, and after evaluation, no major information leakage or personal data damage occurred.3. We have improved offline storage management and information security compliance promotion, and the completion rate of information security risk promotion and education training in 2025 reached 100%.
		governance	business performance	1. The board of directors is held every quarter to review business strategies and goals, and the attendance rate of the board of directors in 2025 reached 81.94%.2. Operations and management meetings are held every month to track the implementation of important issues, and were held normally in every month of 2025.
			Governance with integrity	1. The internal audit system and annual audit plan are implemented,

Implementation Status
Yes	No	Summary description
			and the completion rate of review and improvement of audit deficiencies in 2025 reached 100%.2. We maintained reporting channels and complaint handling mechanisms, and no major breach of integrity occurred in 2014.3. Formulate the "Code of Integrity Management" to promote the promotion of integrity management standards. In 2025, the completion rate of employee promotion reached 100%.
		risk management	1. In accordance with the "Risk Management Procedures", risk management was incorporated into daily operations and decision-making processes, and risk identification and assessment operations were continued in 2025.2. The audit office regularly reports audit results to the board of directors, and no major deficiencies were found in the 2025 internal audit.

Item	Implementation Status				Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
				3. Regularly conduct internal publicity related to risk management, and the completion rate of the publicity in 2025 reached 100%.

3. Environmental Issues
(1) Has the Company set an environmental management system designed to industry characteristics?	V		The company has established and obtained ISO 14001 Environmental Management System certification and continues to make dedicated efforts to protect the global environment.		No significant differences
(2) Does the Company endeavor to use energy more efficiently and to use renewable materials with low environmental impact?	V		The company has continuously implemented energy-saving and waste reduction projects to lessen the environmental impact.
(3) Has the Company evaluated the potential risks and opportunities posed by climate change for its business now and in the future and adopted relevant measures to address them?	V		The company actively promotes relevant countermeasures with the goal of achieving zero environmental pollution:
1. Strengthening air conditioning management by setting temperature controls in designated work areas and continuously improving energy efficiency. Equipment exhaust volume is reviewed to ensure proper air collection efficiency.
2. Promoting digitalization of processes to reduce paper usage.
3. Continuously encouraging employees to use stairs instead of elevators to reduce greenhouse gas emissions.

Item	Implementation Status
	Yes	No	Summary description
(4) Did the company collect data for the past two years on greenhouse gas emissions, volume of water consumption, and the total weight of waste, and establish policies for greenhouse gas reduction, reduction of water consumption, or management of other wastes?	V		1. Electricity consumption performance:
• In 2024: 9.42 (unit: kWh per square meter of product output)
• In 2025: 6.72 (unit: kWh per square meter of product output)
2. Non-hazardous industrial waste performance:
• In 2024: 0.27 (unit: kg of waste per square meter of product output)
• In 2025: 0.25 (unit: kg of waste per square meter of product output)
3. Based on the current energy usage situation, we have held regular meetings to review and propose relevant improvement projects, with a view to improving energy usage efficiency and reducing the impact of environmental impact.
4. Social Issues
(1) Has the company formulated relevant management policies and procedures in accordance with relevant laws and regulations and international human rights conventions?	V		1. The company abides by relevant laws and regulations, and abides by international human rights conventions, such as gender equality, the right to work and the prohibition of discrimination.
2. In order to fulfill the responsibility of protecting human rights, the company formulates management policies and handling procedures related to protection, and shall disclose the handling procedures for the stakeholders involved when human rights violations are involved.
3. The company shall abide by the internationally recognized labor rights, and confirm that its human resources utilization policy does not discriminate in terms of gender, race, socioeconomic class, age, marital and family status, etc., in order to implement employment, employment conditions, remuneration, benefits, Equal and fair opportunities for training, evaluation and promotion.
4. The operation activities and management system of the company shall not endanger the rights and interests of laborers. For matters that endanger labor rights, the company shall provide efficient and appropriate grievance mechanisms to ensure equality and transparency in the grievance process.	No significant differences

Item	Implementation Status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
(2)Has the Company established and implemented reasonable employee welfare measures (include salary/compensation, leave, and other benefits), and are business performance or results appropriately reflected in employee salary/compensation?	V		The company formulates and implements reasonable employee welfare measures (including remuneration, vacation and other benefits, etc.), and appropriately reflects business performance or results in employee remuneration to ensure the recruitment, retention and encouragement of human resources and achieve the goal of sustainable operation.

The company’s overall compensation is on par with the tech industry standard. Through a competitive compensation structure, we aim to retain talent and emphasize the connection between business performance and employee compensation, ensuring a rational and performance-oriented design.
To help alleviate the pressures of parenting for working parents, we offer parental leave and provide subsidies and allowances for childcare.
Leave: In accordance with labor laws, we implement a comprehensive leave system, including maternity leave, parental leave, prenatal check-up leave, and paternity leave. These women-friendly policies help employees manage their time between work and life effectively.
We organize company trips and provide travel subsidies to support the physical and mental well-being of employees and promote work-life balance. | No significant differences |
| | | | 5. In 2025, the company implemented annual performance-based salary adjustments for all employees. In addition to fixed monthly salaries, year-end bonuses are also provided. Through a comprehensive performance management system, we closely align organizational goals, individual goals, and talent development, aiming to enhance business performance and retain key talent through appropriate retention strategies.
The Company actively promotes diversity in employment and gender equality. As of 2025, female employees accounted for 42% of the total workforce, and women held 6.7% of managerial positions. | |
| (3)Does the Company provide employees with a safe and healthy working environment, and implement regular safety and health education for employees? | V | | 1. Our company is committed to establishing a safe, healthy, and harmonious work environment. We have developed and publicly disclosed our environmental and safety policies on the company website. The relevant policies include:
• Environmental Policy: Resource conservation, waste reduction, energy saving, and strict adherence to environmental protection regulations.
• Safety and Health Policy: Safety first, hazard prevention, and sustainable development.
We provide employees with a safe and healthy working environment, including necessary health and first aid facilities. We strive to minimize safety and health hazards to | No significant differences |

Item	Implementation Status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			employees and prevent occupational accidents.
3. To enhance employees' knowledge and responsiveness to safety and health issues, in addition to fulfilling legal requirements and job needs, we conduct regular safety and health training for employees. We also use emails, public notices, posters, and promotional videos to raise awareness of work-related hazards, and to improve the necessary safety and health knowledge and concepts required for preventing disasters and occupational accidents.
4. Every year, we organize multiple regular and ad-hoc fire emergency response and evacuation drills.
5. Occupational Incidents: In 2025, the number of deaths caused by occupational injuries and diseases was zero, and the severe occupational injury rate was zero. The recorded occupational injury frequency rate was 1.0.
Each occupational accident is investigated in accordance with regulations, followed by corrective and preventive measures, including the installation of anti-roll devices, machine safety warning devices, smart management solutions, strengthening standard operating procedures, and conducting safety and health education and training.
(4)Has the Company established effective career development training programs for employees?	V		In response to global market trends and globalization, our company aims to effectively utilize international talent, promote workforce diversity, and broaden the global perspective and leadership capabilities of high-potential employees. We are committed to creating a supportive environment for employees’ career development and have established effective training programs for career and skill advancement. These include onboarding training, leadership development programs, and various professional skills and certification courses, etc.	No significant differences
(5) Does the company comply with the relevant laws and international standards with regards to customer health and safety, customer privacy, and marketing and labeling of products and services, and implement consumer protection and grievance policies?	V		The company adheres to the ideal concept of a green enterprise and recognizes the importance of protecting the earth's green environment. Its products comply with EU RoHS, halogen-free, and EU REACH (253 SVHC substances of high concern as of February 4, 2026) regulations. Quality management aspect, following ISO 9001:2015, IATF 16949:2016 A system for constructing and maintaining an integrated quality management system.
(1). Customers provide basic information, drawings, etc., and marketing will follow the "Contract Review Procedure" to properly preserve and manage customer information.
(2). When receiving customer requirements or international laws/regulations, log in the "List of applicable laws/regulations for products (SM-0164)" from time to time for internal	No significant differences

Item	Implementation Status
	Yes	No	Summary description
			compliance control.
(3) Customer services (such as technical consultation, sample testing), customer satisfaction surveys, etc., are carried out promptly in accordance with the "Customer Service Management Procedures" to improve customer satisfaction.
(6)Has the company formulated supplier management policies requiring suppliers to comply with relevant regulations on issues such as environmental protection, occupational safety and health, or labor rights, and what is the status of their implementation?	V		When developing a new third-party manufacturer, the new third-party manufacturer is required to fill in the ``Supplier Evaluation Report''. The content of the questionnaire covers: compliance with EU WEEE, RoHS, ROHS2.0, halogen-free, REACH and other international or regional related regulations (Such as: do not use conflict minerals policy). For green product management, we regularly obtain from the third-party manufacturers:
1. The third notary public inspection report or controlled substance content and composition questionnaire; validity period is one year.
2. Material Safety Data Sheet (MSDS); valid for three years.
Upon inspection, if a controlled substance is found to exceed regulatory limits and is confirmed to have originated from the supplier, the supplier shall be responsible for handling the non-conforming products and any related costs incurred. Based on our cooperative partnership, we are willing to provide necessary assistance, and both parties will work together to prevent the issue from escalating. The supplier is also required to initiate a reduction (improvement) project to address the root cause.
3. Establish a supplier management mechanism: follow the "Supplier Management Procedure"
Operation, 114 years of cooperation with suppliers 100% meet the following conditions for management
Require.
-Quality management system development and selection criteria.
-Raw material evaluation work.
-Daily management of suppliers: including auditing, evaluation, 4M changes, Quality exception handling...etc.
- Supplier audit is based on "System Assessment Report QA-0377"
Including: (1) Quality system (2) Quality plan (3) Design management (4) Document management (5) Supplier quality management (6) Product identification (7) Process management (8) Inspection and testing (9) Verification (10) Management of non-conforming products (11) Warehouse management (12) Customer service (13) Occupational safety awareness (14) Environmental awareness...etc. to confirm compliance.	No significant differences

Item	Implementation Status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
5. Does the company refer to international reporting standards or guidelines when preparing its sustainability report and other reports disclosing non-financial information? Does the company obtain third party assurance or certification for the reports above?	V		The company compiled the "2025 OPTIMAX TECHNOLOGY CORPORATION Sustainability Report" in accordance with the general standards, industry standards and major theme standards issued by the Global Sustainability Reporting Initiative (GRI) to disclose the major economic, environmental and social (including human rights) themes and impacts identified by the company, disclosure projects and reporting requirements, and also referred to the Sustainability Accounting Standards Board (Sustainability Accounting Standards, SASB) standards to disclose industry indicators and SASB indicators corresponding report content index.The company's 2025 sustainability report contains an index of content corresponding to the GRI standards. This report has not been verified by a third party, but the financial information disclosed in the report is based on financial reports that have been verified by accountants.I. Sustainability reports over the years are published on the company's website (https://www.optimax.com.tw/zh/ESG_Download.)	No significant differences
6. If the Company has adopted its own sustainable development best practice principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, please describe any deviation from the principles in the Company's operations:In May 2026, the company's board of directors approved the formulation of the "Code of Practice for Sustainable Development" to strengthen the implementation of the company's sustainable development strategy, manage the company's risks and impacts on the economy, environment and society in accordance with the code, and make improvements accordingly. There are no differences in implementation so far.
7. Other important information to facilitate better understanding of the company's promotion of sustainable development:For the company's various sustainable development operations, please refer to the company's global information website (https://www.optimax.com.tw/), press releases and related publications (such as annual corporate sustainability report, etc.).The audit unit regularly checks financial reporting related information in accordance with legal requirements every year, supervises and reviews the internal control operation system to ensure the effectiveness of the implementation of the internal control system.

(5-1) Implementation of Climate-Related Information

Item	Implementation status
1. Describe the board of directors' and management's oversight and governance of climate-related risks and opportunities.	The Company’s Board of Directors serves as the highest oversight body for climate-related risks and opportunities. It is responsible for reviewing and approving the Company’s sustainability strategies and other significant related matters, and regularly receives reports from management on the assessment of and responses to climate change-related risks and opportunities.
In terms of management structure, the Company’s Chairman’s Office coordinates overall sustainability-related affairs and has established an ESG Working Group as a cross-functional integration platform. This group is composed of department heads and is responsible for identifying, assessing, and managing climate-related risks and opportunities, as well as promoting corresponding response measures.
Through regular meetings, the ESG Working Group consolidates operational information from various departments and monitors external climate trends. It evaluates potential impacts arising from climate change, including physical risks (such as extreme weather events) and transition risks (such as regulatory and market changes), and develops management strategies accordingly. These assessments serve as key references for the Company’s operational decision-making.
In addition, the Company has established a “Risk Management Procedure”, which incorporates climate-related risks into its overall risk management framework. Each business unit is responsible for identifying and managing risks within its scope of responsibility, while mid-to senior-level management oversees and monitors the process. When necessary, relevant matters are reported to the Board of Directors to ensure the effective operation of climate risk management mechanisms. The outcomes of these assessments also form the basis for climate-related disclosures and strategic planning.

Item	Implementation status
2. Describe how the identified climate risks and opportunities affect the business, strategy, and finances of the business (short, medium, and long term).	Climate-Related Risks and Opportunities: Impacts on Business, Strategy, and Financial Planning Based on the identification of climate-related risks and opportunities, the Company has analyzed their potential impacts on its business, strategy, and financial performance, and categorized them into short-, medium-, and long-term horizons. The Company defines: • Short term: 2025–2027 • Medium term: Up to 2030 • Long term: Up to 2050 In the short term, the focus is on operational adjustments and risk management. In the medium term, emphasis is placed on advancing carbon reduction strategies and optimizing energy use. In the long term, the Company aims to achieve net-zero emissions and drive operational transformation.
	Impacts on Business and Strategy
	Type	Short Term (1–3 years)	Medium Term (by 2030)	Long Term (by 2050)
	Transition Risks	Gradual implementation of carbon fee mechanisms and related regulations requires strengthened emissions management and compliance capabilities.	Increasing customer demand for low-carbon products necessitates adjustments in product design and manufacturing processes to meet market expectations.	The net-zero transition will affect overall operating models, requiring gradual adoption of renewable energy and low-carbon technologies.
	Physical Risks	Extreme weather events may disrupt operational sites and production stability.	Climate change may affect supply chain stability and the availability of raw materials.	Long-term climate change may influence energy demand and the overall operating environment.
	Opportunities	Energy-saving initiatives can reduce energy costs.	Improved resource efficiency and process optimization can enhance operational competitiveness.	Strengthening corporate sustainability image can enhance market trust and brand value.
	Potential Financial Impacts and Response Strategies
Type	Item	Potential Financial Impact	Response Strategy
Transition Risks	Carbon fees and regulatory requirements	Introduction of carbon pricing and compliance requirements may increase operating costs	Continue promoting GHG reduction measures and strengthen energy management and emissions monitoring mechanisms
	Increasing customer ESG requirements	Higher customer expectations for product carbon footprint and sustainability may affect orders and market competitiveness	Enhance disclosures and supply chain management to improve alignment with customer sustainability requirements
	Process and equipment transformation needs	Increased investment in equipment upgrades and process optimization may raise capital expenditures and operating costs	Implement phased evaluation and adoption of energy-efficient equipment and process improvements to enhance energy efficiency

Implementation status
Physical Risks	Severity of extreme weather events	May cause operational disruptions, equipment damage, or reduced production efficiency, affecting revenue and costs
Opportunities	Promotion of energy-saving and carbon reduction measures	Reduce energy costs and improve operational efficiency
	Renewable energy adoption	Reduce long-term carbon costs and regulatory risks
	Development of low-carbon products or services	Enhance product value and market competitiveness, creating additional revenue opportunities
	Enhancement of corporate sustainability image	Improve customer trust and brand value, supporting market expansion and partnership opportunities
	Strengthen risk management and emergency response mechanisms at operational sites to enhance resilience	Continue implementing energy-saving initiatives and improving energy efficiency
		Evaluate and gradually increase the use of renewable energy
		Invest in R&D for low-carbon products and processes
		Strengthen sustainability disclosures and corporate governance

Item	Implementation status
3. Describe the financial impact of extreme weather events and transformative actions.	Impacts of Extreme Climate Events Based on the identification of climate-related risks, the Company has identified extreme weather events (such as typhoons, heavy rainfall, and high temperatures) as key factors that may impact its operations. From a physical risk perspective, extreme climate events may lead to temporary shutdowns of operational sites, equipment damage, or reduced production efficiency, thereby affecting product delivery schedules and revenue performance. In addition, supply chain disruptions may result in unstable raw material supply or increased costs. Furthermore, high temperatures or abnormal climate conditions may increase demand for air conditioning and electricity consumption, leading to higher energy usage and, consequently, increased operating costs. The Company has incorporated the above climate-related physical risks into its overall risk management framework and mitigates potential impacts through operational management and response measures, thereby enhancing overall operational resilience.
	Impacts of Transition Actions From a transition risk perspective, as the low-carbon economy develops and climate-related policies continue to evolve, the Company may face impacts from carbon pricing mechanisms, regulatory requirements, and increasing customer demand for sustainability. These transition actions may lead to increased operating costs and capital expenditures. For example, the adoption of energy-efficient equipment, process optimization, and enhanced energy management measures all require corresponding investments. In addition, to meet customer expectations regarding product carbon footprint and sustainability, the Company may incur additional costs related to product design and process adjustments. On the other hand, by promoting energy-saving and carbon reduction measures and improving energy efficiency, the Company can reduce long-term energy costs and enhance operational efficiency. Moreover, as market demand for low-carbon products and sustainability continues to grow, these efforts are expected to strengthen product competitiveness and create new market opportunities. Overall, the financial impact of the Company's climate transition actions is expected to result in increased cost inputs in the short term, while in the long term, it will help reduce operational risks and enhance corporate competitiveness.
4. Describe how climate risk identification, assessment, and management processes are integrated into the overall risk management system.	Integration of Climate-Related Risk Management The Company has progressively integrated the identification, assessment, and management processes of climate-related risks into its overall risk management framework. The Board of Directors is responsible for overseeing the overall risk management system, while the Chairman's Office coordinates the direction of sustainability-related management. The Company has established a "Risk Management Procedure" as the foundation for its risk management practices. This document clearly defines the processes for risk identification, assessment, response, and monitoring. Climate-related risks have been incorporated into this framework and are managed alongside other categories of risk, including operational, compliance, and strategic risks. In practice, the identification and assessment of climate-related risks are conducted through the ESG Working Group, which integrates information from various departments. These risks are then incorporated into the Company's existing risk classification structure in accordance with the principles outlined in the Risk Management Procedure, ensuring that climate-related risks are evaluated and managed together with other significant risks. Based on the results of risk identification, the responsible units develop corresponding response measures. These are consolidated and monitored by the ESG Working Group and, when necessary, reported to management for discussion and decision-making, ensuring that climate-related risks are fully incorporated into the Company's overall operational decision-making process. In addition, the Company regularly reviews developments in climate-related regulations, industry trends, and internal risk assessment results. It adopts a rolling approach to adjust its risk management practices, thereby progressively strengthening the integration of climate risk management with the overall risk management framework.

Item	Implementation status
5. If scenario analysis is used to assess resilience to climate change risks, the scenarios, parameters, assumptions, analysis factors, and key financial impacts used should be explained.	Climate Scenario Analysis In the process of identifying climate-related risks and opportunities, the Company has referenced internationally recognized climate scenarios, including the Net Zero Emissions by 2050 Scenario (NZE) published by the International Energy Agency (IEA) and scenarios from the Intergovernmental Panel on Climate Change (IPCC), as a basis for assessing climate change trends and industry development directions. Given that the Company's climate-related data infrastructure and analytical models are still under development, a qualitative scenario analysis approach is currently adopted. The Company also references the Shared Socioeconomic Pathways (SSPs) presented in the IPCC Sixth Assessment Report (AR6) to evaluate potential impacts on operations and financial performance under different climate scenarios. The Company primarily considers the following two representative scenarios: 1. Moderate Emissions Scenario (SSP2-4.5) This scenario assumes that global climate policies are progressively implemented, with gradually strengthening carbon pricing and regulatory requirements, requiring enterprises to continuously address transition pressures. 2. Very High Emissions Scenario (SSP5-8.5) This scenario assumes insufficient global mitigation efforts, resulting in continued intensification of climate change and significantly increased physical risks, such as extreme weather events. Financial Impacts of Transition Risks Under the SSP2-4.5 scenario, the Company faces policy and market-driven transition pressures, which may gradually increase operating costs and capital expenditures. These include investments in energy-efficient equipment, process optimization, and energy transition initiatives. At the same time, such actions are expected to enhance product competitiveness and create additional market opportunities. Under the SSP5-8.5 scenario, transition pressures are relatively lower; however, due to delayed global decarbonization progress, the Company may face increased policy uncertainty risks in the future. Overall, transition actions may increase costs in the short term, but are expected to reduce operational risks and strengthen market competitiveness in the long term. Financial Impacts of Physical Risks Under both scenarios, the frequency and severity of extreme climate events are expected to increase. However, under the SSP5-8.5 scenario, the impacts are significantly more severe and may result in operational disruptions, equipment damage, or reduced production efficiency, thereby affecting revenue and cost structures. The Company has implemented operational management and risk response measures to mitigate the impact of such risks on its operations. Overall Assessment Overall, under different climate scenarios, climate-related risks and opportunities may have varying degrees of impact on the Company's operating costs, capital expenditures, and market competitiveness. Looking ahead, the Company will continue to strengthen its climate-related data collection and analytical capabilities, and gradually enhance the quantification of scenario analysis to improve the completeness of climate risk management and financial impact assessment.
6. If there is a transition plan for managing climate-related risks, describe the content of the plan, and the indicators and targets used to identify and manage physical risks and transition risks.	Transition Plan To address climate-related risks and move toward the goal of achieving net-zero emissions in its own operations by 2050, the Company is progressively planning and implementing low-carbon transition actions. These efforts focus primarily on reducing emissions from its own operations, guided by the principle of “reduction first, offsetting second.” In terms of carbon reduction strategy, the Company prioritizes identifying and improving major emission sources within its operations. It seeks to reduce greenhouse gas (GHG) emissions through measures such as process optimization, enhanced energy efficiency, and improved resource utilization. At the same time, the Company evaluates the feasibility of adopting renewable energy and gradually increases the proportion of low-carbon energy use. For emissions that cannot be avoided, the Company will, after implementing reduction measures, assess the feasibility of carbon offset mechanisms or relevant negative-emission technologies as supplementary approaches to achieve its long-term net-zero target. Metrics and Targets for Identifying and Managing Physical and Transition Risks The Company uses indicators and targets primarily related to GHG emissions and energy management to identify and manage climate-related risks, in

Item

Implementation status

5. If scenario analysis is used to assess resilience to climate change risks, the scenarios, parameters, assumptions, analysis factors, and key financial impacts used should be explained.

Climate Scenario Analysis In the process of identifying climate-related risks and opportunities, the Company has referenced internationally recognized climate scenarios, including the Net Zero Emissions by 2050 Scenario (NZE) published by the International Energy Agency (IEA) and scenarios from the Intergovernmental Panel on Climate Change (IPCC), as a basis for assessing climate change trends and industry development directions. Given that the Company's climate-related data infrastructure and analytical models are still under development, a qualitative scenario analysis approach is currently adopted. The Company also references the Shared Socioeconomic Pathways (SSPs) presented in the IPCC Sixth Assessment Report (AR6) to evaluate potential impacts on operations and financial performance under different climate scenarios. The Company primarily considers the following two representative scenarios: 1. Moderate Emissions Scenario (SSP2-4.5) This scenario assumes that global climate policies are progressively implemented, with gradually strengthening carbon pricing and regulatory requirements, requiring enterprises to continuously address transition pressures. 2. Very High Emissions Scenario (SSP5-8.5) This scenario assumes insufficient global mitigation efforts, resulting in continued intensification of climate change and significantly increased physical risks, such as extreme weather events. Financial Impacts of Transition Risks Under the SSP2-4.5 scenario, the Company faces policy and market-driven transition pressures, which may gradually increase operating costs and capital expenditures. These include investments in energy-efficient equipment, process optimization, and energy transition initiatives. At the same time, such actions are expected to enhance product competitiveness and create additional market opportunities. Under the SSP5-8.5 scenario, transition pressures are relatively lower; however, due to delayed global decarbonization progress, the Company may face increased policy uncertainty risks in the future. Overall, transition actions may increase costs in the short term, but are expected to reduce operational risks and strengthen market competitiveness in the long term. Financial Impacts of Physical Risks Under both scenarios, the frequency and severity of extreme climate events are expected to increase. However, under the SSP5-8.5 scenario, the impacts are significantly more severe and may result in operational disruptions, equipment damage, or reduced production efficiency, thereby affecting revenue and cost structures. The Company has implemented operational management and risk response measures to mitigate the impact of such risks on its operations. Overall Assessment Overall, under different climate scenarios, climate-related risks and opportunities may have varying degrees of impact on the Company's operating costs, capital expenditures, and market competitiveness. Looking ahead, the Company will continue to strengthen its climate-related data collection and analytical capabilities, and gradually enhance the quantification of scenario analysis to improve the completeness of climate risk management and financial impact assessment.

6. If there is a transition plan for managing climate-related risks, describe the content of the plan, and the indicators and targets used to identify and manage physical risks and transition risks.

Transition Plan To address climate-related risks and move toward the goal of achieving net-zero emissions in its own operations by 2050, the Company is progressively planning and implementing low-carbon transition actions. These efforts focus primarily on reducing emissions from its own operations, guided by the principle of “reduction first, offsetting second.” In terms of carbon reduction strategy, the Company prioritizes identifying and improving major emission sources within its operations. It seeks to reduce greenhouse gas (GHG) emissions through measures such as process optimization, enhanced energy efficiency, and improved resource utilization. At the same time, the Company evaluates the feasibility of adopting renewable energy and gradually increases the proportion of low-carbon energy use. For emissions that cannot be avoided, the Company will, after implementing reduction measures, assess the feasibility of carbon offset mechanisms or relevant negative-emission technologies as supplementary approaches to achieve its long-term net-zero target. Metrics and Targets for Identifying and Managing Physical and Transition Risks The Company uses indicators and targets primarily related to GHG emissions and energy management to identify and manage climate-related risks, in

Item	Implementation status
	conjunction with risk assessment results: 1. Transition Risks In response to transition risks such as carbon pricing and regulatory requirements, increasing customer sustainability expectations, and the need for process and equipment transformation, the Company uses GHG emission intensity and total emissions as key management indicators. It has established a medium-term target to reduce emission intensity by 20% by 2030 compared to the baseline year, and a long-term target to achieve net-zero emissions in its own operations by 2050, in alignment with low-carbon transition trends. 2. Physical Risks To address operational risks arising from extreme climate events, the Company manages these risks through operational controls and emergency response mechanisms. It also continuously monitors indicators related to energy usage and operational stability to minimize the impact of climate change on its operations. 3. Climate-Related Opportunities The Company also seeks to capture climate-related opportunities by implementing energy-saving and carbon reduction measures, adopting renewable energy, and optimizing production processes. These actions improve energy and resource efficiency, enabling the Company to enhance overall operational competitiveness while responding to the low-carbon transition.
7. If internal carbon pricing is used as a planning tool, the basis for setting the price should be stated.	The Company has not yet adopted internal carbon pricing as a tool for climate-related risk management or decision-making. Considering its current scale of operations, management maturity, and internal resource allocation, the Company's climate-related management at this stage primarily focuses on greenhouse gas (GHG) emissions control, energy efficiency improvement, and the implementation of carbon reduction initiatives. Internal carbon pricing has not yet been introduced as a basis for investment evaluation or decision-making. In addition, the Company follows the direction of Taiwan's climate policy and adopts the principle of “prioritizing emissions reduction, with offsetting as a supplementary measure” in its GHG management approach. Through substantive carbon reduction actions, the Company aims to reduce emissions and prepare for potential future carbon pricing mechanisms. Looking ahead, the Company will continue to monitor developments in domestic and international carbon pricing mechanisms and relevant regulatory requirements. Depending on business needs and the maturity of its management systems, the Company will evaluate the feasibility of introducing an internal carbon pricing mechanism as a supporting tool for climate-related decision-making.
8. If climate-related targets have been set, the activities covered, the scope of greenhouse gas emissions, the planning horizon, and the progress achieved each year should be specified. If carbon credits or renewable energy certificates (RECs) are used to achieve relevant targets, the source and quantity of carbon credits or RECs to be offset should be specified.	The Company has established climate-related targets, using its own operations as the management boundary, covering Scope 1 and Scope 2 greenhouse gas emissions. Based on its operational characteristics, emissions intensity has been adopted as the primary management indicator. In terms of target planning, the Company has set 2024 (Minguo Year 113) as the base year and established mid- to long-term greenhouse gas reduction targets. It aims to reduce the greenhouse gas emissions intensity per unit of product by 20% by 2030 (Minguo Year 119) compared to the base year, and to achieve net-zero emissions in its own operations by 2050 (Minguo Year 139) as a long-term goal. Regarding the scope of target coverage, the focus is primarily on the Company's own operational activities, including energy use in production processes and related emission sources. In the future, the Company will gradually expand the management boundary based on the completion of greenhouse gas inventories by its subsidiaries. In terms of progress toward target achievement, the Company's total greenhouse gas emissions in 2025 (Minguo Year 114) slightly increased compared to the base year, mainly due to business expansion. However, based on the emissions intensity indicator, emissions per thousand units decreased from 7.45 to 6.57 tCO2e/1000 m2, representing a reduction of approximately 11.8%, indicating that carbon reduction measures have been effective. At present, the Company has not adopted carbon offsets or Renewable Energy Certificates (RECs) as primary tools to achieve its carbon reduction targets. The current priority is to enhance energy efficiency and implement substantive emission reduction measures. The feasibility of related mechanisms will be evaluated in the future based on operational needs and external developments.

Item	Implementation status
9. Greenhouse gas inventory and assurance status and reduction targets, strategy, and concrete action plan (separately fill out in points 1-1 and 1-2 below).	Please refer to the following information

1-1 The company’s greenhouse gas inventory and confirmation status in the last two years

1-1-1 Greenhouse gas inventory information

| Describe the emission volume (metric tons CO2e), intensity (metric tons CO2e/million yuan) and data coverage of greenhouse gases in the past two years. |
| --- |
| © Year 2024
Data coverage: Parent company
• Emissions (Scope 1 + Scope 2): 12,375.076 metric tons CO2e
• Revenue intensity (Scope 1 + Scope 2): 6.5581 metric tons CO2e per million NTD
• Production intensity (Scope 1 + Scope 2): 7.45 metric tons CO2e per 1,000 m³ |
| © Year 2025
Data coverage: Parent company
• Emissions (Scope 1 + Scope 2): 12,536.740 metric tons CO2e
• Revenue intensity (Scope 1 + Scope 2): 6.6863 metric tons CO2e per million NTD
• Production intensity (Scope 1 + Scope 2): 6.57 metric tons CO2e per 1,000 m³ |

1-1-2 Greenhouse Gas Confirmation Information

Describe the confidence situation in the last two years as of the publication date of the annual report, including the scope of the confidence, the organization of the confidence, the criteria for the confidence and the opinion of the confidence.
Year 2024: Inspection Opinion Number: OC-0906-2025062-01-01: The Industrial Technology Research Institute (Measurement Development Center) independently inspected the greenhouse gas claims reported by OPTIMAX TECHNOLOGY CORPORATION This case complied with the requirements of the ISO 14064-1:2018 standard, and the inspection results did not violate the substantive restrictions. Categories 1 and 2 met the reasonable assurance level of the verification agreement, and category 4 was the limited assurance level. Retention restrictions: None
2025 Years: Complete confidence information will be disclosed in the 2025 Sustainability Report, and complete confidence information will be disclosed in the next annual report.

Describe the confidence situation in the last two years as of the publication date of the annual report, including the scope of the confidence, the organization of the confidence, the criteria for the confidence and the opinion of the confidence.

Year 2024: Inspection Opinion Number: OC-0906-2025062-01-01: The Industrial Technology Research Institute (Measurement Development Center) independently inspected the greenhouse gas claims reported by OPTIMAX TECHNOLOGY CORPORATION This case complied with the requirements of the ISO 14064-1:2018 standard, and the inspection results did not violate the substantive restrictions. Categories 1 and 2 met the reasonable assurance level of the verification agreement, and category 4 was the limited assurance level. Retention restrictions: None

2025 Years: Complete confidence information will be disclosed in the 2025 Sustainability Report, and complete confidence information will be disclosed in the next annual report.

1-2 Greenhouse gas reduction goals, strategies and specific action plans

Describe the greenhouse gas reduction base year and its data, reduction targets, strategies, specific action plans and achievement of reduction targets.
Greenhouse Gas Reduction Base Year and Reduction Targets To develop an effective greenhouse gas (GHG) reduction strategy, the Company completed its GHG inventory for Year 2024 (ROC Year 113) and has designated this year as the baseline for GHG reduction. According to the inventory results, total GHG emissions from the Company's own operations (Scope 1 and Scope 2) amounted to 12,375.0755 tCO2e in 2024. The Company has established mid- to long-term GHG reduction targets, using its own operations as the management boundary. Taking into account future capacity expansion and business growth, the Company adopts emission intensity as the primary management metric to more accurately reflect improvements in operational efficiency. The Company aims to reduce GHG emission intensity per unit of production by 20% by 2030 (ROC Year 119) compared to the baseline year. It will continue to enhance carbon reduction performance through process optimization and energy management. Ultimately, the Company targets achieving net-zero emissions in its own operations by 2050 (ROC Year 139). In addition, the Company plans to complete GHG inventories for its subsidiaries by 2027 (ROC Year 116). Following this, it will expand the management boundary and reassess and optimize the Group's overall baseline year and reduction targets.
GHG Reduction Strategy and Specific Action Plans The Company's carbon reduction strategy aligns with Taiwan's Climate Change Response Act and relevant policy directions. It adopts the principle of "reduction first, offsetting second" as the core approach to GHG management. The Company believes that carbon reduction should focus on reviewing and improving its own operational activities, achieving actual emission reductions rather than relying primarily on external offset mechanisms. Strategically, the Company prioritizes identifying emission sources across its operations and reducing GHG emissions through measures such as improving energy efficiency, optimizing production processes, and enhancing resource utilization efficiency. At the same time, it evaluates the feasibility of introducing renewable energy and gradually increases the proportion of low-carbon energy use. Only after implementing reduction measures will the Company assess the use of carbon offset mechanisms to address unavoidable emissions as a supplementary approach. Looking ahead, the Company will continue to strengthen its GHG management systems and data infrastructure, and will regularly review and refine its reduction strategies and action plans in response to operational developments and evolving regulatory trends, thereby progressively improving overall carbon reduction performance.
Progress Toward Reduction Targets Our company's greenhouse gas emissions in 2025 increased slightly compared to 2024, primarily due to the expansion of operational scale. However, an analysis of the emissions structure shows that Scope 2 emissions (purchased electricity) decreased compared to the previous year, indicating that energy-saving measures have been effective. With a production area increase of approximately 14.7%, the emissions intensity per thousand units decreased from 7.45 to 6.57 tCO2e/1000 m2, representing a reduction of about 11.8%. This demonstrates that the company has effectively reduced the carbon emission intensity per unit of production activity. GHG Emissions and Intensity Trends

(6) Implementation of sincerity managing and the difference with best ethical practice principle of sincerity managing for TWSE/GTSM listed companies and its reason

Assessment Item	Implementation Status			Non-implementation and Its Reason(s)
	Yes	No	Explanation
1. Establishment of Corporate Conduct and Ethics Policy and Implementation Measures
(1) Does the company have bylaws and publicly available documents addressing its corporate conduct and ethics policy and measures, and the commitment regarding implementation of such policy from the Board of Directors and the management team?	V		(1) Through the internal control system, internal audit operating specifications, accounting system, audit authority management methods, employee codes, employee award management, job descriptions, and related employee management regulations and methods, to clarify and implement the due ethics and honest behavior, prevent and punish dishonest behavior.
(2) Does the company establish relevant policies which are duly enforced to prevent unethical conduct and provide implementation procedures, guidelines, consequence of violation and complaint procedures in such policies?	V		(2) In order to implement the determination to operate with integrity, the relevant policies, prevention plans, confidentiality agreements, your handling of violations of integrity, and the channels for appeals, etc., are clearly set in the employee code and awards. The regulations include that employees must not use their power to seek illegal benefits, and accept entertainment, puppet gifts, receive kickbacks, embezzle public funds, or other illegal benefits; and must not manipulate, conceal, or abuse interested parties such as customers, suppliers, and other external parties. Based on the information learned by their duties, they make misrepresentations on important matters or other unfair trading methods to obtain improper benefits: employees shall bear the duty of confidentiality of business secrets, which is the same after leaving the company.	None
(3) Does the company establish appropriate compliance measures for the business activities prescribed in paragraph 2, article 7 of the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies and any other such activities associated with high risk of unethical conduct?	V		(3) Arrange training for new recruits after reporting, sign a letter of agreement on personal confidentiality and issue manuals, and send out relevant promotional content from time to time to improve employees' awareness of integrity and code of conduct, and publish the regulations on the internal website. In addition, multiple channels such as forums, meetings, and suggestion boxes on internal and external websites are provided for internal and external feedback to be reflected and handled by dedicated personnel. In addition, there are rewards and punishments. The relevant contents are communicated to all colleagues. Through various preventive measures, the concept and behavior of the principle of good faith are effectively strengthened, and good governance and sustainable operation are established.

Assessment Item	Implementation Status
	Yes	No	Explanation
2. Ethic Management Practice
(1) Does the company assess the ethics records of whom it has business relationship with and include business conduct and ethics related clauses in the business contracts?
(2) Does the company set up a unit which is dedicated to or tasked with promoting the company’s ethical standards and reports directly to the Board of Directors with periodical updates on relevant matters?
(3) Does the company establish policies to prevent conflict of interests, provide appropriate communication and complaint channels and implement such policies properly?
(4) To implement relevant policies on ethical conducts, does the company establish effective accounting and internal control systems that are audited by internal auditors or CPA periodically?
(5) Does the company provide internal and external ethical conduct training programs on a regular basis?	V
V
V
V
V
V
V		(1) The company and its major customers have signed contracts with respect to integrity clauses, so any business activity companies will indeed abide by the content of the contract, and work with customers to establish an honest business environment.
(2) The Human Resources unit is responsible for formulating the integrity management policy and promoting its implementation, and shall report to the Board of Directors on a regular basis.
(3) Relevant policies are clearly set in the employee code, rewards and punishments, and the regulations are published on the internal website. Employees can reflect their opinions through multiple channels, such as every labor-management meeting, or with management and employee suggestion boxes, and appoint a dedicated person Immediately and properly handle. At the same time, there are rewards and punishments, and the relevant content and information are communicated to all colleagues. Employees are also encouraged to report to their immediate supervisor, audit supervisor, top human resources supervisor, or other appropriate personnel if they discover or reasonably suspect any violations, or report it through the suggestion box channels on internal and external websites.
(4) The auditing unit checks the financial reporting related information according to the laws and regulations every year, supervises the implementation of the internal control system and prepares an audit report, and tracks the improvement progress of the audit deficiencies quarterly to ensure the effectiveness of the internal control system. In addition, the company has established an accounting system to regulate that employees should abide by accounting principles to ensure that the published information can be properly and correctly reflected.
(5) The company has included the "Code of Ethical Conduct for Employees in Employment" and other integrity-related requirements in the recruitment and new personnel education and training to clarify and implement the due ethics and integrity behaviors, and prevent and punish dishonest behaviors.	None

Assessment Item	Implementation Status			Non-implementation and Its Reason(s)
	Yes	No	Explanation
3. Implementation of Complaint Procedures (1) Does the company establish specific complaint and reward procedures, set up conveniently accessible complaint channels, and designate responsible individuals to handle the complaint received? (2) Does the company establish standard operation procedures for investigating the complaints received and ensuring such complaints are handled in a confidential manner? (3) Does the company adopt proper measures to prevent a complainant from retaliation for his/her filing a complaint?	V		(1) The company's employee work rules and employee rewards and punishments management measures clearly define the disciplinary and reporting complaint channels for violations of the integrity regulations, and encourage employees to immediately report to their direct supervisors, audit supervisors, and human resources if they find or reasonably suspect any violations. Report by the top supervisor or other appropriate personnel, or report through the suggestion box channel of internal and external websites, and handle it properly by designated personnel. (2) The company's employee work rules and employee rewards and punishments management measures specify the investigation procedures and confidentiality mechanisms for related matters in the punishment of violations of the integrity regulations and the reporting and appeal channels. (3) The company shall properly handle the reporting matters by designated personnel, and protect and ensure that the reporter will not be improperly or unfairly treated as a result.	None
4. Information Disclosure Does the company disclose its guidelines on business ethics as well as information about implementation of such guidelines on its website and Market Observation Post System (“MOPS”)?	V		From time to time, the company discloses relevant information on the company's website, public information observatory, and shareholders' meeting without major differences. The company's website also sets up an investor area, links to public information observatories, and provides investors with information about the company's responsibilities. Important company information is announced and disclosed in accordance with the regulations of the competent authority. Information inquiry method: 1. Market Observation Post System (http://mpos.tse.com.tw). 2. Company's website (http://www.optimax.com.tw).	None
5. If the company has established corporate governance policies based on TSE Corporate Conduct and Ethics Best Practice Principles, please describe any discrepancy between the policies and their Implementation: The company has not yet established corporate governance policies based on TSE Corporate Conduct and Ethics Best Practice Principles, but the overall operation comply with the corporate governance policies.
6. Other important information to facilitate better understanding of the company's corporate conduct and ethics compliance practices (e.g., review the company's corporate conduct and ethics policy). The internal audit conducts regular audits of financial reporting information in accordance with legal regulations each year. It supervises and reviews the operation system of internal controls to ensure the effectiveness of their implementation.

(7) Other important information that enhances the state of operation of corporate governance: None.

( 8 ) The state of implementation of Optimax Technology Corporation internal control system:

Statement on Internal Control

Please go to the MOPS (https://mops.twse.com.tw) and click on "Single Company" under "Corporate Governance" and "Company Regulations/Internal Control" and click on the internal control statement announcement for query.

Query URL: https://mops.twse.com.tw/mops/#/web/t06sg20

External auditors' opinion on Optimax Technology Corporation's internal control: Not applicable.

( 9 ) During the most recent fiscal year and before printing date of annual report, the important resolutions from the Shareholders' Meeting and the Board of Directors:

Date	Material Resolutions	Implementation Status
2025/6/24	Year 2025
Shareholder's Meeting	(1) Approval of the 2024 Annual Business Report and Financial Statements
(2) Approval of the 2024 Profit Distribution Plan
(3) Amendment of Certain Articles of the Company's "Articles of Association"
-	Year 2025
Company's Board Meeting	The major resolutions of the board of directors of the company have declared important information in the Market Observation Post System (“MOPS”) in accordance with the regulations, and there are no other resolutions that have a significant impact on shareholders' equity or securities prices.

( 10 ) Where, during the most recent fiscal year and current fiscal year up to the date of printing of this annual report, there was no Board of Director or Supervisor expressing a dissenting opinion with respect to a material resolution passed by the Board of Directors and said dissenting opinion has been recorded or prepared as a written declaration, disclose the principal content thereof: None.

Information on CPA Professional Fees

(1) Information on CPA (External Auditor) Professional Fees (Please fill in the amounts)

Unit: NT$ thousand

Name of Accounting Firm	Name of CPAs	Period covered by the CPA audit	Audit Fees	Non-audit fees (Note 1)	Total	Remarks
BAKERK TILLY CLOCK & CO.	Hsin-Liang Wu / Chia-Yu Lai	2025/1/1~2025/12/31	2,350	660	3,010

(2) If the non-audit public fees paid to the independent auditor, the firm to which the visa accountant belongs, and its affiliated enterprises are more than a quarter of the audit public fees, the amount of the audit and non-audit public fees and the content of the non-audit services shall be disclosed: Non-audit public expenses primarily include tax certification fees of NT$600,000 and the evaluation opinion on treasury stock of NT$60,000.

If the replacement of the accounting firm and the audit public fees paid in the replacement year are lower than those in the previous year, the amount and reason of the audit public fees before and after the replacement shall be disclosed: Not applicable.
If the audit public expenditure has decreased by more than 10% compared with the previous year, the amount, proportion and reasons for the reduction of audit public expenditure shall be disclosed: Not applicable.

Information of replace it Certified Public Accountant:

Starting from the first quarter of fiscal year 2025, the engagement of certified public accountants was changed from accountants Hsin-Liang Wu and Ying-Lai Chou to accountants Hsin-Liang Wu and Chia-Yu Lai, which constitutes an internal rotation within the accounting firm, and is therefore not applicable.

(1) About the former accountant

Replacement date	Passed by the board of directors on May 8, 2025
Reason and explanation for replacement	Internal job rotation in accounting firms
Explain why the appointor or CPA terminated or refused to accept the appointment	Parties Status	CPA	Appointor
	Appointment terminated	not applicable	not applicable
	Refused to accept (continue) appointment	not applicable	not applicable
Audit report opinions other than unqualified opinion over the last two years and reason	None

Did issuer have a different opinion	None
Other items requiring disclosure (disclosures for Clause 6.1.4~7, Article 10 of these guidelines)	None

(2) Regarding the successor accountant

Name of CPA firm	Internal transferdoes not apply
Name of CPAs	Internal transferdoes not apply
Date of Appointment	Internal transferdoes not apply
Inquiries regarding the accounting treatment methods of specific transactions, accounting principles or opinions provided on financial report prior to the appointment and results	Internal transferdoes not apply
Written opinion of successor CPA regarding discrepancies in opinion with the prior CPA	Internal transferdoes not apply

Reply from the former accountant to matters 1 and 3 of paragraph 6 of Article 10 of these Standards.

Internal job rotation within accounting firms is not applicable

The Company's Chairman, General Manager, or Any Managerial Officer in Charge of Finance or Accounting Matter in the most recent year held a position at the Accounting Firm of its Certified Public Accountant or at an Affiliated Enterprise of Such Accounting Firm

None.

Transfer of Equity Interests and/or Pledge of or Change in Equity Interests by a Director, Supervisor, Managerial Officer, or Shareholder with a Stake of More than 10 Percent during the most recent fiscal year and the current fiscal year up to the date of printing of this annual report

In the most fiscal year and up to the date of publication of the annual report, the transfer of shareholding and changes in shareholding pledges of directors, supervisors, managers and shareholders holding more than 10% of the share:

(1) Changes in shareholdings of Directors, Supervisors, Mangers, and Major Shareholders:

Unit: share

Title	Name	2025		For the year end 2026/4/30
		Change in quantity of shareholding	Change in quantity of pledged shares	Change in quantity of shareholding	Change in quantity of pledged shares
Chairman Over10% shareholdings	Peter Chao	-300,000	-	-	-
President Director	Wilson Chao	-	250,000	-	-
Corporate Director	Shi-Hong Industrial Co., Ltd.	-	-	-20,000	-
Representative	Jin-De Wang	-	-	-	-
Representative	Shi-Fen Lin	-	-	-	-
Representative	Wei-Jie Wu	-	-	-	-
Director	Qi-Bang Yu	-	-	-	-
Director	Xiao-Nan Xiang	-	-	-	-
Director	Chang-Shu Jiang	-	-	-	-
Independent Director	Ted Guo	-	-	-	-
Independent Director	Tzeng-Guey Gu	-	-	-	-
Independent Director	Min Chao	-	-	-	-
Independent Director	Hsin Huang	-	-	-	-
Assistant Vice-President	Stark Tsai	-	-	-	-
Assistant Vice-President	Jonny Ma	-	-	-	-
Assistant Vice-President	OscarYen	-	-	-	-
Financial Manager	Michael Chen	-	-	-	-

(2) Stock transfer with related party: None.
(3) Stock Pledge with related party: None.

Related Party Relationship Among the Company's 10 Largest Shareholders

2026/4/26; Unit: share ; %

Name	Shareholding		Shareholding under spouse and children of minor age		Shareholding under the title of third party		Top 10 shareholders who are related parties to each other		Note
	Shares	%	Shares	%	Shares	%	Title (or name)	Relation
Peter Chao	16,150,416	9.79	427,489	0.26	-	-	Wilson Chao	Father-son	-
Jiu-Ru Investment Co., Ltd..	9,926,053	6.02%	-	-	-	-	-	-	-
Jiuru Investment Co., Ltd Representative: Long-Shi Lin	-	-	-	-	-	-	-	-	-
Qiu-Hui Wang	5,972,000	3.62%	-	-	-	-	-	-	-
Shi-Hong Lin	2,217,275	1.34	-	-	-	-	-	-	-
Seabreeze Investment Co., Ltd.	1,996,000	1.21	-	-	-	-	-	-	-
Seabreeze Investment Co., Ltd. Representative: Wilson Chao	1,630,837	0.99	-	-	-	-	Peter Chao	Father-son	-
Uben Investment Co., Ltd.	1,726,000	1.05%	-	-	-	-	Yuqi Investment Co., Ltd	Joint Venture	-
Uben Investment Co., Ltd. Representative: Hong-Yu Lin	-	-	-	-	-	-	-	-	-
Wilson Chao	1,630,837	0.99%	-	-	-	-	Peter Chao	Father-son
Yuqi Investment Co., Ltd	1,278,185	0.77	-	-	-	-	Uben Investment Co., Ltd.	Joint Venture	-
Yuqi Investment Co., Ltd Representative: Hong-Yu Lin	-	-	-	-	-	-	-	-	-
Chen Songkun	1,062,000	0.64%	-	-	-	-	-	-	-
Hui-YiChao	1,045,817	0.63%	-	-	-	-	Peter Chao	Father-daughter	-

Note: The total number of issued shares is 165,000,000 shares (Deducted2,000,000 shares of treasury stock).

Comprehensive shareholding ratio information

The company’s director, managers, and companies directly or indirectly controlled by the company directly or indirectly control the numbers of shares held by the same reinvested enterprise, and its comprehensive shareholding ratio information is as follow:

2025/12/31; Unit: thousand share

| Long-term investments
(Note 1) | Investment by OPTIMAX | | Investment directly or indirectly controlled
bydirectors, supervisors,
and managers of OPTIMAX | | Total Investment | |
| --- | --- | --- | --- | --- | --- | --- |
| | Shares | % | Shares | % | Shares | % |
| Optimax Optronics (MAURITIUS) corp. | 19,000,000 | 100 | - | - | 19,000,000 | 100 |
| Art Optronics corp. | 225,000 | 100 | - | - | 225,000 | 100 |
| Intelligent Information Security Technology INC. | 24,000,000 | 24.54 | - | - | 24,000,000 | 24.54 |

Note1: Investment accounted for using the equity method.

Capital Overview

(1) Capitalization

1. Capitalization

Unite: NT$ thousand, thousand shares

Year/Month	Price (NT$)	Authorized		Paid-in		Remark
		Shares (thousand share)	Amount (NT$ thousand)	Shares (thousand share)	Amount (NT$ thousand)	Sources of capital	Capitalincrease by assets other than cash	other
1998/03	10	80,000	800,000	29,100	291,000	Established	None	Note1
1998/11	10	80,000	800,000	58,200	582,000	Rights issue	None	Note2
1999/10	12	80,000	800,000	73,200	732,000	Rights issue	None	Note3
2000/11	18	150,000	1,500,000	109,200	1,092,000	Rights issue	None	Note4
2001/07	10	150,000	1,500,000	118,646	1,186,463	Capitalization of retained earnings (including employee bonuses), Capitalization of capital surplus	None	Note5
2001/10	15	150,000	1,500,000	136,646	1,366,463	Rights issue	None	Note6
2002/05	22	150,000	1,500,000	149,646	1,496,463	Rights issue	None	Note7
2002/06	10	400,000	4,000,000	176,160	1,761,605	Capitalization of retained earnings (including employees' bonuses), Capitalization of capital surplus	None	Note8
2002/11	40	400,000	4,000,000	209,660	2,096,605	Rights issue	None	Note9
2003/08	10	400,000	4,000,000	246,812	2,468,119	Capitalization of retained earnings (including employees' bonuses)	None	Note10
2004/04	10	400,000	4,000,000	263,573	2,635,724	Bonds converted to common stock	None	Note11
2004/06	107	400,000	4,000,000	288,572	2,885,724	Rights issue	None	Note12
2004/08	10	700,000	7,000,000	291,549	2,915,490	Bonds and Stock option converted to common stock	None	Note13
2004/08	10	700,000	7,000,000	363,614	3,636,141	Capitalization of retained earnings, Bonds and Stock option converted to common stock	None	Note14
2004/10	10	700,000	7,000,000	364,728	3,647,281	Bonds and Stock option converted to common stock	None	Note15
2005/01	10	700,000	7,000,000	365,351	3,653,511	Bonds and Stock option converted to common stock	None	Note16
2005/05	10	700,000	7,000,000	371,668	3,716,678	Bonds and Stock option converted to common stock	None	Note17
2005/07	10 73	700,000	7,000,000	411,653	4,116,534	Bonds converted to common stock and Rights issue	None	Note18
2005/08	10	700,000	7,000,000	411,848	4,118,476	Bonds and Stock option converted to common stock	None	Note19
2005/08	10	700,000	7,000,000	414,194	4,141,936	Bonds and Stock option converted to common stock	None	Note20

Year/Month	Price (NT$)	Authorized		Paid-in		Remark
		Shares (thousand share)	Amount (NT$ thousand)	Shares (thousand share)	Amount (NT$ thousand)	Sources of capital	Capitalincreas e hyassets otherthan cash	other
2005/09	10	700,000	7,000,000	488,982	4,889,824	Capitalization of retained earnings (including employees' bonuses)	None	Note21
2005/11	10	700,000	7,000,000	489,665	4,896,653	Bonds and Stock option converted to common stock	None	Note22
2006/01	10	700,000	7,000,000	493,232	4,932,323	Bonds and Stock option converted to common stock	None	Note23
2006/04	10	700,000	7,000,000	494,999	4,949,990	Bonds and Stock option converted to common stock	None	Note24
2006/07	10	1,000,000	10,000,000	503,718	5,037,178	Bonds and Stock option converted to common stock	None	Note25
2006/10	10	1,000,000	10,000,000	505,367	5,053,671	Bonds and Stock option converted to common stock	None	Note26
2007/03	10	1,000,000	10,000,000	505,941	5,059,412	Bonds and Stock option converted to common stock	None	Note27
2007/05	10	1,000,000	10,000,000	506,629	5,066,293	Bonds and Stock option converted to common stock	None	Note28
2007/09	10	1,000,000	10,000,000	506,776	5,067,764	Bonds and Stock option converted to common stock	None	Note29
2010/06	10	1,000,000	10,000,000	271,366	2,713,661	Capital Reduction	None	Note30
2011/03	10	1,000,000	10,000,000	267,224	2,672,242	Cancels the storehouse stock	None	Note31
2011/11	10	1,000,000	10,000,000	325,332	3,253,323	Private Investment in Public Equity	None	Note32
2021/10	10	1,000,000	10,000,000	170,000	1,700,000	Capital Reduction	None	Note33
2025/01	10	1,000,000	10,000,000	169,000	1,690,000	Cancellation of treasury stock	None	Note34
2025/07	10	1,000,000	10,000,000	167,000	1,670,000	Cancellation of treasury stock	None	Note35

Note 1: The Ministry of Economic Affairs approved on 1998/03/03 No.087103851.
Note 2: The 1998/09/10 Letter No. Taiwan-Finance-Securities-I-75847 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 3: The 1999/05/25 Letter No. Taiwan-Finance-Securities-I-48502 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 4: The 2000/06/20 Letter No. Taiwan-Finance-Securities-I-52557 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 5: The 2001/07/12 Letter No. Taiwan-Finance-Securities-I-142982 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 6: The 2001/07/12 Letter No. Taiwan-Finance-Securities-I-142982 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 7: The 2002/02/22 Letter No. Taiwan-Finance-Securities-I-106950 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 8: The 2002/05/21 Letter No. Taiwan-Finance-Securities-I-123945 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 9: The 2002/06/26 Letter No. Taiwan-Finance-Securities-I-0910134944. The 2002/07/29 Letter No. Taiwan-Finance-Securities-I-0910142819 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 10: The 2003/06/13 Letter No. Taiwan-Finance-Securities-I-0920126201 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 11: The Ministry of Economic Affairs approved No. 09301058210.
Note 12: The Letter No. Taiwan-Finance-Securities-I-0930106816 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 13: The Ministry of Economic Affairs approved No. 09301148610. The Letter No. Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 14: The Ministry of Economic Affairs approved No. 09301156070. The Letter No. Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 15: The Ministry of Economic Affairs approved No. 09301197400. The Letter No. Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 16: The Ministry of Economic Affairs approved No. 09401013970. The Letter No. Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 17: The Ministry of Economic Affairs approved No. 094010176290. The Letter No. Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 18: The Ministry of Economic Affairs approved No. 09401114040. The Letter No. Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 19: The Ministry of Economic Affairs approved No. 09401155540. The Letter No. Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.

Note 20: The Ministry of Economic Affairs approved No. 09401155530. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 21: The Financial Supervision and Administration Commission of the Executive Yuan approved the letter No. 0940128432 of Jinguanzhengzi on 2005/07/14.
Note 22: The Ministry of Economic Affairs approved No. 09401223000. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 23: The Ministry of Economic Affairs approved No. 09501010290. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 24: The Ministry of Economic Affairs approved No. 09501070530. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 25: The Ministry of Economic Affairs approved No. 09501151360. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 26: The Ministry of Economic Affairs approved No. 09501239450. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 27: The Ministry of Economic Affairs approved No. 09601054920. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 28: The Ministry of Economic Affairs approved No. 09601099510. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 29: The Ministry of Economic Affairs approved No. 09601228040. The Letter No.Taiwan-Finance-Securities-I-123946 of the Securities and Futures Commission (SFC), Ministry of Finance.
Note 30: The Ministry of Economic Affairs approved No. 09901134930. The Financial Supervision and Administration Commission of the Executive Yuan approved the letter No. 0990029643 of Jinguanzhengfazi on 2010/06/15.
Note 31: The Ministry of Economic Affairs approved No. 10001043070. The Taiwan Stock Exchange Corporation Reference No.10000083511 on 2011/03/22.
Note 32: The Ministry of Economic Affairs approved No. 10001274710. The Financial Supervision and Administration Commission of the Executive Yuan approved the letter No. 1000024210 of Jinguanzhengfazi on 2011/05/24.
Note 33: The Ministry of Economic Affairs approved No. 11001203030. The Financial Supervision and Administration Commission of the Executive Yuan approved the letter No. 1100023637 of Jinguanzhengfazi on 2021/11/19.
Note 34: The Ministry of Economic Affairs approved No. 11330225000. The Financial Supervision and Administration Commission of the Executive Yuan approved the letter No. 1130362230 of Jinguanzhengfazi on 2024/11/14.
Note 35: The Ministry of Economic Affairs approved No. 11430101580. The Financial Supervision and Administration Commission of the Executive Yuan approved the letter No. 11403341390 of Jinguanzhengfazi on 2025/04/28.

2. Shares Categories

2026-4-26; Unite: share

Stock Type	Approved share capital					Note
	Outstanding shares			Un-issued shares (Note 2)	Total
	Listed stock (Note 2)	Unlisted stock (Note 1)	Total (Note 2)
Common stock	134,636,042	30,363,958	165,000,000	835,000,000	1,000,000,000	—

Note 1: Private Investment in Public Equity.
Note 2: The total number of issued shares is 165,000,000 shares (Deducted 2,000,000 shares of treasury stock).

3. Information on the shelf registration: Not applicable.

(2) List of principal shareholders

2026/4/26; Unit: share; %

Name of major shareholder	Number of shares held (shares)	Shareholding ratio (%)
Peter Chao	16,150,416	9.79%
Jiu-Ru Investment Co., Ltd..	9,926,053	6.02%
Qiu-Hui Wang	5,972,000	3.62%
Shi-Hong Lin	2,217,275	1.34%
Seabreeze Investment Co., Ltd.	1,996,000	1.21%
Uben Investment Co., Ltd	1,726,000	1.05%
Wilson Chao	1,630,837	0.99%
Yuqi Investment Co., Ltd	1,278,185	0.78%
Chen Songkun	1,062,000	0.64%
Hui-YiChao	1,045,817	0.63%

(3) Dividend policy

Dividend policy:

The dividend policy stipulated in the company's current articles of association (to be implemented after the approval of the regular shareholders meeting)

The company's dividend policy is regulated in Articles 20 of the company's articles of association. Its contents are as follows:

The current year's earnings, if any, shall first be used to pay all taxes and offset prior years' accumulated losses and then set aside 10% as legal reserve. When such legal reserve amounts to the total paid-in capital, the Company shall not be subject to this requirement. The Company may then appropriate or reverse a certain amount as special reserve according to the relevant regulations. The remaining earnings, plus the accumulated undistributed earnings, may be appropriated to shareholders as dividends or bonuses according to the distribution plan proposed by the Board of Directors and approved by the shareholders' meeting.

The company's dividend distribution must take into account the company's current and future development plans, investment environment, capital needs, domestic and international competitive conditions, and the interests of shareholders. At least 30% of the current year's earnings shall be allocated for shareholder dividends. However, if the accumulated distributable earnings are less than 30% of the paid-in capital, no distribution may be made. The Board of Directors shall propose the method and amount of the earnings distribution based on operating results and capital planning, which will then be submitted for approval by the shareholders' meeting. When distributing dividends to shareholders, the distribution may be in cash or stock, with the cash dividend not being less than 10% of the total proposed dividend for the year.

The situation of the proposed dividend distribution at the shareholders' meeting of this year:

The Board of Directors approved the dividend distribution proposal for the 2025 fiscal year on March 12, 2026. It was resolved to allocate a cash dividend of NT$82,500,000 from the distributable earnings of the 114th fiscal year, with NT$0.5 per share. This proposal is subject to approval at the 2026 Annual Shareholders' Meeting.

The significant change expected in the dividend policy: None.

(4) The impact of the proposed free placement of shares this year on the company's business performance and earnings per share: Not applicable.

(5) Employee dividends and compensation of directors and supervisors

The percentage or scope of employee dividends and remuneration of directors and supervisors as stated in the company's articles of association:

When the Company allocates the profit of the current year, if any, 1%~10% of the profit shall be set aside as employees' compensation, which to be distributed to the qualified employees of the Company or of the subsidiaries of the Company employees in the form of stock or cash. The Board of Directors is hereby authorized to set forth the plan of distribution. The Company may, subject to the resolution adopted by the Board of Director, further allocate no more than 1% of the aforesaid profit as Directors' compensation. The proposals of the employees' compensation and the directors' compensation shall be approved by a majority of total Directors and then reported on the Shareholders' meeting. Notwithstanding the foregoing, when there are accumulated losses, the profits shall be used to offset accumulated losses first and report on the Shareholders' meeting.

No less than 50% of the amount of employee remuneration mentioned in the preceding paragraph should be allocated to entry-level employees.

The current basis for estimating the amount of compensation for employees and directors, the basis for calculating the number of shares for employee compensation for stock distribution, and the accounting treatment when the actual distribution amount is different from the estimated number: Not applicable.
Proposed distribution of compensation by the board of directors:

(1) Pursuant to Article 20 of our company's Articles of Incorporation, if the company generates profits in a given fiscal year, 1% to 10% of the profits shall be allocated for employee remuneration, and not more than 1% shall be allocated for director remuneration.

(2) Our company generated a profit of NT$226,811,634 for the fiscal year 2024 (i.e., profit after tax deduction for employee and director remuneration and accumulated losses). We allocated 1% of the profit, amounting to NT$2,268,116, for employee remuneration, and 0.5% of the profit, amounting to NT$1,134,058, for director remuneration, which were paid in cash.

The actual distribution of employees 'and directors' remuneration in the previous year, the number of differences with those who recognize differences between employees 'and directors' remuneration, reasons and handling situations: None.

(6) Share repurchases:

Buyback Program Number	The 3rd
Purpose of Buyback	To maintain company credit and protect shareholders’ rights and interests
Board Resolution Date	2024/11/17
Buyback Period	2024/10/22~2024/11/4
BuybackPrice Range	NT$21.46~45.23
Type and Quantity of Shares Buyback	1,000,000 common shares
Total Amount Spent onBuyback	NT$32,393,330
Average Buyback Price per Share	NT$32.39
Buyback Shares as a Percentage of Planned Quantity (%)	100%
Number of Shares Cancelled or Transferred	1,000,000 common shares
Cumulative Number of Shares Held by the Company	2,000,000 common shares
Percentage of Total Issued Shares Held by the Company (%)	1.19%
Buyback Program Number	The 4th
---	---
Purpose of Buyback	To maintain company credit and protect shareholders’ rights and interests
Board Resolution Date	2025/3/14
Buyback Period	2025/3/14~2025/4/13
Buyback Price Range	NT$21.67~45.95
Type and Quantity of Shares Buyback	1,000,000 common shares
Total Amount Spent onBuyback	NT$32,168,799
Average Buyback Price per Share	NT$32.17
Buyback Shares as a Percentage of Planned Quantity (%)	100%
Number of Shares Cancelled or Transferred	1,000,000 common shares
Cumulative Number of Shares Held by the Company	2,000,000 common shares
Percentage of Total Issued Shares Held by the Company (%)	1.19%
Buyback Program Number	The 5th
---	---
Purpose of Buyback	To maintain company credit and protect shareholders’ rights and interests
Board Resolution Date	2025/4/11
Buyback Period	2025/4/14~2025/5/13
Buyback Price Range	NT$16.87~45.11
Type and Quantity of Shares Buyback	1,000,000 common shares
Total Amount Spent onBuyback	NT$27,384,187
Average Buyback Price per Share	NT$27.38
Buyback Shares as a Percentage of Planned Quantity (%)	100%
Number of Shares Cancelled or Transferred	1,000,000 common shares
Cumulative Number of Shares Held by the Company	2,000,000 common shares
Percentage of Total Issued Shares Held by the Company (%)	1.19%

Insurance of Corporate Bonds

(1) Corporate bond issuance: None.
(2) Convertible Bond: None.
(3) Exchangeable Bond: None.
(4) Shelf Registration: None.
(5) Bond with Warrants: None.

Special stock issuance situation: None

Overseas depository receipt issuance: None.

Employee stock option certificate issuance: None.

Restricted employees' rights to deal with new shares: None.

Mergers or acquisitions or transfer of shares of other companies to issue new shares: None.

Implementation of the fund utilization plan

As of the quarter before the printing date of the annual report, the cash capital increase plans of the previous issuances have been implemented and the benefits have been shown. Therefore, it is not applicable.

Operational Highlights

Business Content

(1) Business Scope

The main content of the business and its operating proportion:
The company's business is mainly divided into two parts, one is that the sales proportion of polarizers is 97%. The other part is for the sales of sunglasses, touch controls and related optical materials, accounting for 3% of revenue.
The company's current product (service) projects and planned new products (services):
The company currently manufactures and sells important raw material polarizers for LCD/OLED (including TN, STN, TFT, PM-OLED, AM-OLED, etc.), lenses for sunglasses and some touch-related materials. At present, it is planned to cut into the production and sales of more optoelectronic peripheral raw materials products.

(2) Industry Overview

Industry status and development
Polarizers are mainly used in liquid crystal displays (Liquid Crystal Display, referred to as LCD), which are upstream components of the LCD industry, and their sales are greatly affected by overall LCD demand.

Comparison table of TN, STN and TFT-LCD

LCD	Theory	Characteristic	Angle of view	Panel size	Application
TN	Liquid crystal molecules (twisted 90 degrees)	Black and white, monochrome low contrast(20:1)	narrow (Below 30 degrees)	Below 6”	Electronic watches, computers, simple palm-sized game consoles, etc.
STN	Liquid crystal molecules (twisted 180~270 degrees)	Black and white, color (260,000 colors), low contrast is better than TN (50:1)	narrow (Below 40 degrees)	Below 10”	Electronic dictionary, mobile phone, stock machine, etc.
TFT	Liquid crystal molecules (twisted 90 degrees)	Color (16.78 million colors), high contrast TN 500:1~1000:1 MVA 1500:1~3000:1 IPS 1000:1~2000:1	Wider TN:80 degrees MVA: 88 degrees IPS: 88 degrees	1.5~65”	Digital cameras, digital frames, personal digital assistants, mobile phones, LCD projectors, notebook computers, liquid crystal monitors, color TVs (Full HD), and car navigation systems, etc.

The above data shows that the applications of liquid crystal displays include business, information, communications, consumer electronics, transportation and entertainment applications, and various types of LCD have different applications under different terminal product specifications. The polarizing plate is the key component of the above three types of LCD. Its function is mainly used to control the polarization direction of specific light waves, so that light can pass or shield, and provide the necessary display characteristics. Because the liquid crystal itself does not have the ability to pass or shield light, and the control function requires the use of a polarizer to achieve related functions, so the polarizer is of great importance to LCD.

Liquid crystal displays (LCDs) take advantage of their small size, light weight, low power consumption, full-plane display and low radiation, from general-purpose electronic products such as watches and computers to high-end electronic product displays such as mobile phones and tablets. Computers, laptops, LCD screens, LCD TVs, etc. are quite high market share.

The investment boom in my country's liquid crystal display industry has continued in recent years. Although the investment in super-twisted liquid crystal displays (STN-LCD) has stopped, a series of eye-catching large-size thin film transistor displays (TFT-LCD) and AM-OLED continues to invest. At present, Taiwan is already the world's TFT-LCD production center, and TN-LCD and STN-LCD are mostly transferred to mainland China due to low prices and profits. In recent years, domestic investment has set off next-generation large-size TFT-LCD and AM-OLED. The upsurge of new technology, and the gradual implementation of independent technology development, coupled with the opening of the panel factory in 2010, the conditional landing of these hundreds of billions of new Taiwan dollars of investment, compared with the semiconductor industry has a tendency to come from behind.

Polarizers are materials required for the production of LCD/OLED, and the LCD industry is divided into TN, STN, OLED industry is divided into two categories: PM-OLED and AM-OLED. Although other flat-panel displays use polarizing plates, their individual application products, production centers, industrial characteristics and production technologies are different. Optimax will position the main marketing markets in Taiwan, mainland China, Japan and South Korea, but it is still regarded as the polarizer supplier with the highest market share in both Taiwan and mainland China is the goal.

2. Industrial connection

3. Industry development trends and competition

(1) Product development trend

Polarizers are classified according to their optical functions, which can be divided into general use, high contrast, ultra-high contrast, ultra-high contrast, high durability, color, whitening, IPS and VA polarizers. Recently, product development is trending towards thinness, high transmittance, high resolution and high brightness. To meet the requirements of panel lightweight and environmental protection and energy saving. Polarizing plates are classified according to the production materials, which can be divided into iodine series and dye series. The difference is that the weather resistance of the dye-based polarizer is better than that of the iodine series. Therefore, dye-based polarizers are often used under high temperature conditions such as automotive, industrial control and LCD projectors, but the iodine series is used for the optical properties of polarization and transmittance. Polarizers are better. Therefore, iodine series polarizers are completely used in products that require high optical properties such as notebook computers, desktop PC monitors and LCD TVs. The company's product classification is as follows:

Optical function	General purpose	High contrast type	Ultra-high contrast type
Category	TN Polarizers	STN/PM-OLED Polarizers	TFT /AM-OLED Polarizers
Iodine series (I2)	Computer, Watch, Sun glasses, Game	PDA · Mobile phone	Laptops, Smart phones, Digital photography, Camera, Tablet PC, Desktop PC monitor, LCD TV
Dye series (dye)	For vehicles, ships, Low-level displays	Car navigator	Projector, Car navigator

Since LCD products have special and strict requirements in terms of brightness, visibility, weather resistance, ease of use, and light weight, in order to meet the needs of LCD manufacturers for the quality and characteristics

of polarizers, the company should improve and develop the polarizer, each composite film, adhesion, processing, and interact with LCD customers to fully understand customer needs as a product development reference.

The development trend of polarizing plate required by LCD is as follows:

LCD demand for polarizing plate characteristics	Demand type	Polarizer products development direction	Description
Visual effect	High brightness High contrast No color shift Anti-reflection Wide viewing angle characteristics	Improved characteristics of polarizer	Transmittance, polarizer performance, surface reflection prevention (AGLR, AGAR, HCLR HCAR)
		Reflection, semi-transmission	Whiteness, reflectivity, semi-transmission, viewing angle characteristics
		Retardation film	Retardation film difference value control, wavelength dispersion characteristics, · temperature dependent film, Liquid crystal coating film
Portable type with high weather resistance, thin and light weight	Thin Durability	Improve durability of Dye and Iodine product Thin product Introduction	Thinner, high durability and medium durability
Ease of processing	Flatness Easy to tear release film an protect film	Process improvement, raw material selection	Correct use of polarizer materials and adhesives
			Prevent static electricity, good cutting performance

(2)Product competition

As mainland panel manufacturers have continued to invest in next-generation panels and acquire Japanese & Korean panel factories in recent years, mainland LCD production capacity will account for nearly $80\%$ of the world's production capacity in 2025, and OLED production capacity will also account for nearly $50\%$ of global production capacity. In view of this, although mainland China's polarizing plate manufacturers previously focused on mid-to-low-end products such as TN/STN/PM-OLED, in recent years, in addition to accelerating the introduction of high-end TFT/AM-OLED products, they have also actively acquired polarizing plate factories in South Korea and Japan to rapidly increase product competitiveness and overall market share. Taiwan's polarizing plate factories mainly include OPTIMAX TECHNOLOGY CORPORATION, BenQ Materials and Chengmei Materials. In response to the competition from polarizing plate manufacturers in mainland China and Taiwan, the company has been actively developing non-consumer products two years ago, including: Automobile LCDs, Sunglasses and polarizing plates for VR/AR/AI. It has also actively entered the automotive market in mainland China and improved all-round services to customers, in order to widen the gap with competitors and maintain a high degree of competitiveness.

(3) Technology and R&D Overview

1.R&D expenses invested in the most recent year and up to the date of publication of the annual report

Unit: NT$ Thousand

Item/ Year	2025	AS of 2026/3/31 (Note)
Net Sales	1,875,460	376,381
R&D Expense	46,082	9,929
Percentage of Net Sales (%)	2.46%	2.64%

Note: The information for the year 2026 as of March 31 has been reviewed by an accountant.

2.Research and Development Achievement

Year		Achievement	Application
2025	Q1	AR Product Development	Automotive
	Q2	Automotive Compensation Film Polarizer	Automotive
	Q3	AR Product Development	AR Products
	Q4	Ultra High Durability Polarizer	Automotive
2026	Q1	Development of Low-Impedance Polarizing Films for Automotive Applications	Automotive

(4)Long-term and short-term business development plans

1. Short-term development plan:

(1) Marketing strategy

A. Market:
Due to the lack of significant growth in global demand for LCD panels, the company has adjusted its overall marketing strategy for 2026 to focus on high-margin products and maintaining reasonable economic scales. In addition, the company will actively leverage the certifications it has obtained from major manufacturers to increase product revenue and continue to strengthen relationships with key customers and suppliers.

B. Customers:
In addition to continuously strengthening relationships with existing major customers, the company is actively expanding its customer base in regions such as Mainland China, South Korea, and Japan.

C. Product range:
Continuously reduce the proportion of consumer products and strive to secure orders for niche products (such as automotive and industrial control). Additionally, continuously strengthen the inventory of raw materials/semi-finished products and finished products to increase flexibility in delivery times, facilitating the response to urgent orders from customers in the market.

D. Service:
To implement Total Solution, the company has divided its customer base by region and integrated the functions of product development and marketing personnel to provide comprehensive and in-depth customer service in the local area.

(2) Production strategy

A. Centralize personnel management and production lines to cope with the overall unfavorable environment; maximize the utilization of manpower and resources to achieve optimal production efficiency and minimize costs.

B. Temporarily halt production of surplus production lines due to declining market demand to achieve effective management and improve effective production yield and utilization rate based on actual conditions.

C. Increase machine speed, inspect production equipment, and carry out equipment upgrades based on demand to enhance production efficiency.

(3) Product research and development

The product development direction focuses primarily on automotive applications and AR/VR products. For automotive applications, the main objectives are to improve reliability, develop IPS wide-viewing-angle compensation films, and support larger panel sizes.

In terms of panel size, the mainstream size has increased from the original 8–10 inches to 14–17 inches this year, with some models exceeding 20 inches. Regarding reliability, a high-temperature tolerance of 95°C is now a basic requirement, with future targets moving toward 105°C. For high-temperature and high-humidity conditions, due to customer demand for exports to Europe and the United States, a requirement of 85°C/85% RH must be met. Therefore, it is necessary to develop products with higher reliability to meet these demands.

For wide-viewing-angle compensation films, current material costs remain high, resulting in insufficient competitiveness. Identifying more cost-competitive suppliers is a key focus. In addition, panel customers continue to demand price reductions. This can be addressed through polarizer improvements that enable cost reductions for panel manufacturers while increasing the value of the polarizer itself.

For example, the development of low-impedance polarizers aims to replace high-resistance films in response to customer demand for cost reduction. If panel manufacturers can replace existing high-resistance films, it will significantly reduce their costs. At the same time, for polarizer manufacturers, developing low-impedance polarizers can help increase pricing and profit margins.

Similarly, the development of polarizers integrated with OCA (Optically Clear Adhesive) can help panel manufacturers eliminate the OCA lamination process and avoid the high cost of purchasing OCA materials, thereby reducing overall costs. Meanwhile, for polarizer manufacturers, the added functionality increases both product value and profit margins.

In the AR/VR segment, current demand for VR is relatively low, so development is mainly focused on AR. Existing collaborations are with well-known domestic customers, whose end clients are globally recognized brands. As market demand grows, this is expected to contribute significantly to Lite-On Technology’s revenue.

Current AR development efforts are aligned with customer requirements. In addition to microfabrication processes, new developments include anti-reflective coatings and ink printing. However, as there is currently no in-house equipment for these processes, efforts are underway to evaluate outsourcing partners capable of performing the required processing on optical films.

Long-term plan

(1) Marketing strategy

A. Strengthen the sales of superior products (high durability, optical films, self-made coating) and adjust the product portfolio to ensure increased profitability and increase product differentiation with

competitors.

B. Become a professional polarizing plate design and production factory, cooperate with market development, strengthen negotiation with customers, have achieved mutual benefits, profit sharing, and continue to strive for more international cooperation.
C. In recent years, there has been significant oversupply in TV, monitors, notebooks, tablet PCs, and other small and medium consumer products, leading to intense price competition. As a result, these products will only maintain a very small share of shipments. The company will focus its efforts on developing niche products such as automotive, industrial control, VR/AR, and sunglasses.

(2) Production strategy

A. Introduce production integration automation and AOI automatic detection system one after another to increase production efficiency.
B. Strengthen the line change speed, concentrate production, and flexibly schedule production capacity in order to properly arrange urgent order production.
C. Strengthen the interaction with suppliers to stabilize the adequate supply of raw materials and reduce production costs.
D. Analyze the amount of production of drugs and consumables, and adjust the frequency reasonably to reduce production costs Use and cost.
E. Optimize automotive production processes to improve yield.

(3) Product development

We will continue the development of automotive products. In the short term, the focus will be on LCD-related applications, emphasizing high reliability, wide viewing angles, and larger panel sizes. In the long term, development will shift toward polarizers for OLED applications. Currently, mass production demand remains limited; therefore, we will continue to evaluate suppliers for quarter-wave plate ( $\lambda/4$ plate) development, with the goal of confirming sample suppliers within this year and beginning small-volume sample shipments next year.
For AR/VR products, the main focus is on evaluating and introducing new equipment. At present, some equipment gaps are addressed through outsourcing. Going forward, to increase production capacity, it will be necessary to evaluate and procure in-house equipment.

Marketing and sales overview

(1)Market analysis

Sales (provided) area of main products

Sales Amount By Region in the most recent 2 years

Unit: NT$ Thousand $\%$

Year Sales Area	2024		2025
	Net Sales	Ratio (%)	Net Sales	Ratio (%)
Domestic	127,888	6.8	123,439	6.6%
Export	1,759,495	93.2	1,752,021	93.4%
Total	1,887,383	100.0	1,875,460	100%

2.Market share

<2022-2032 Global TFT LCD Market Demand>

Units (Millions)		Year
Original_Specification		2023	2024	2025	2026	2027	2028	2029	2030	2031	2032
Amusement	Game	2.97	1.93	16.43	18.70	19.80	19.50	17.60	16.30	14.80	14.00
AR VR MR near eye	AR VR MR	8.81	9.98	6.14	4.92	3.86	3.60	3.38	3.14	3.07	3.01
Automobile Monitor	Automobile Monitor (Others)	34.15	35.76	33.38	31.02	30.60	30.78	28.60	27.48	27.30	27.14
	Center Stock Display	95.55	105.15	104.45	104.31	103.69	103.47	102.04	99.77	96.59	94.39
	Control panel	5.85	6.00	5.37	5.17	5.00	4.73	4.74	4.65	4.49	4.49
	Head-up display	6.56	8.10	10.21	12.41	15.58	18.75	20.60	22.66	23.88	25.26
	Instrument Cluster	71.48	76.96	86.46	86.46	86.68	84.74	83.79	80.91	79.50	79.40
	Passenger Display	0.83	1.59	2.28	2.50	2.42	2.64	2.66	2.58	2.41	2.55
	Room Mirror	2.72	3.81	5.75	6.68	6.95	7.65	7.91	8.39	8.38	8.78
	Side Mirror	0.01	0.05	0.08	0.07	0.08	0.09	0.09	0.09	0.10	0.10
Desktop Monitor	Desktop Monitor	149.38	159.87	160.19	154.24	153.70	153.61	152.78	154.45	154.33	154.83
Digital Still Camera	Digital Still Camera	6.82	7.85	6.15	6.07	6.30	6.41	6.45	6.48	6.48	6.47
LCD TV	LCD TV	236.49	243.13	246.11	244.00	244.89	248.88	248.18	249.74	250.00	250.67
Mobile PC	Notebook PC	186.46	207.04	219.65	215.79	199.15	195.67	188.04	180.47	173.67	163.72
	Tablet	251.25	263.64	274.05	267.47	258.18	254.26	254.51	255.78	250.16	246.90
Mobile Phone	Feature Phone	237.72	153.31	139.30	135.61	131.57	127.42	123.12	117.53	113.81	109.87
	Smartphone	828.59	779.30	789.45	753.65	716.37	679.82	664.97	651.41	638.70	626.76
Multi-function printer	Multi-function printer	8.05	9.63	10.38	9.85	9.64	9.58	9.55	9.53	9.50	9.50
Portable Navigation Device	Portable Navigation Device	1.42	0.97	0.22	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public Display	Public Display	9.32	6.38	4.97	4.70	4.61	4.76	4.69	4.86	4.85	4.97
Smartwatch	Smartwatch	220.03	218.80	216.71	213.33	211.11	207.49	202.31	199.15	194.90	189.15
Others	Industrial	16.20	16.93	13.33	12.89	13.08	13.38	13.54	13.90	14.13	14.41
	Others	128.11	129.11	137.30	139.82	142.92	146.34	148.75	152.02	152.88	154.17
Total		2,508.76	2,440.26	2,488.35	2,429.68	2,367.17	2,323.56	2,288.30	2,261.30	2,223.95	2,190.56
Growth Rate		4%	-3%	2%	-2%	-3%	-2%	-2%	-1%	-2%	-2%

Source: Omida 2026

<2022-2032 Global AM-OLED Market Demand>

Units (Millions)		Year
Original_Specification	Application	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032
Amusement	Game	7.70	5.70	4.40	2.21	0.99	0.55	0.30	0.20	0.20	0.21
AR VR MR near eye	AR VR MR	1.50	0.33	0.00	0.45	0.71	1.30	1.53	1.82	2.02	2.22
Automobile Monitor	Center Stock Display	1.00	2.10	2.14	3.13	4.14	4.90	6.90	8.88	10.99	12.38
	Control panel	0.04	0.18	0.20	0.30	0.38	0.40	0.41	0.46	0.48	0.45
	Instrument Cluster	0.15	0.39	0.64	1.14	1.41	2.00	2.40	2.99	4.16	4.69
	Passenger Display	0.05	0.07	0.08	0.42	0.83	0.90	1.06	1.38	1.68	1.80
	Side Mirror	0.02	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Desktop Monitor	Desktop Monitor	0.82	2.01	3.46	4.69	5.33	5.99	6.75	7.62	8.07	8.54
Mobile PC	Notebook PC	4.08	9.80	11.67	14.78	22.18	31.55	43.31	54.14	61.99	70.42
	Tablet	3.78	11.16	10.73	12.65	20.15	24.93	27.35	29.97	32.49	35.06
Mobile Phone	Smartphone	621.81	799.53	817.39	810.63	853.24	891.37	925.38	966.63	988.97	1,010.54
Mobile phone sub-display	Mobile phone sub-display	16.08	14.82	14.37	24.14	28.97	31.47	34.00	37.24	41.15	45.10
OLED TV	OLED TV	5.29	6.83	6.86	6.97	7.31	7.52	7.62	7.74	7.80	7.88
Public Display	Public Display	0.01	0.01	0.01	0.01	0.01	0.01	0.01	0.02	0.02	0.02
Smartwatch	Smartwatch	126.60	154.55	168.69	171.58	175.67	178.62	181.07	183.04	184.11	183.38
Others	Others	2.31	1.09	0.81	0.78	0.70	0.63	0.58	0.59	0.60	0.61
Total		793.23	1,008.56	1,041.43	1,053.88	1,122.03	1,182.12	1,238.67	1,302.71	1,344.75	1,383.29
Growth Rate		6%	27%	3%	1%	6%	5%	5%	5%	3%	3%

Source: Omida 2026

<2023-2028 Global Vehicle-mounted TFT LCD Market Demand>

Source: Omida 2026

From the charts illustrating the global demand for TFT LCD from 2022 to 2031, it is clearly evident that, due to the gradual recovery of the global market economy and the complex interplay of geopolitical factors, compared to the shipment volumes in 2023, shipments in 2024 for most products, including TV, MNT, Notebook, and Tablet PC, are expected to increase, except for Mobile Phones, which will see a decline. As for 2025, with the global economy continuing to stabilize and the Chinese government launching new stimulus programs such as trade-in schemes for home appliances and automobiles, demand for related products, including TV, MNT, Notebook, Tablet PC, Automobiles, Public Displays, and Head Mount Displays (Metaverse - VR/AR), is anticipated to grow.

The chart detailing the global AM-OLED market demand from 2022 to 2031 clearly shows that regardless of large or mid-small size AM-OLED products, the overall shipment volume decreased in 2022 compared to 2021 due to the impact of the pandemic and poor global economic conditions. However, from 2023 to 2031, the overall demand for shipments is anticipated to grow steadily.

Additionally, the chart showing the global automotive TFT LCD market demand from 2023 to 2028 clearly indicates that automotive panels, whether for automobile monitors, center stack displays, instrument clusters, e-mirrors, or HUDs, are expected to see continuous stable growth during this period.

In summary, the data from the aforementioned three charts suggest that apart from the five main products (LCD TVs, monitors, notebooks, tablet PCs, and smartphones), the development of applications for automobile LCDs, public displays, smartwatches, head-mount displays (Metaverse—VR/AR), and AM-OLED (rigid & flexible) products will undoubtedly remain fiercely

3. Favorable factors for competitive niche and development prospects and corresponding strategies

(1) Favorable factors for competitive niche and development prospects

A. Utilize existing customer service personnel in Suzhou and Shenzhen to provide more timely and comprehensive services to customers in East and South China.
B. In addition to actively collaborating with major LCD and Tier 1 manufacturers on existing automotive products, we are accelerating the development and certification of polarizers and optical films with features such as low shrinkage, higher durability, high precision, high brightness, low reflection, low impedance, and reflective properties to meet future trends in automotive product development.
C. Developing high-value-added precision coating products using optical film production and surface coating technology.

(2) Unfavorable factors in the development prospects and countermeasures

A. Intense downstream customer competition leads to strong pricing pressure.

Due to the emergence of new generation production lines (such as G8.5/G10) among TFT-LCD/AM-OLED panel manufacturers from 2011 to 2024, panel supply will increase significantly, leading to a decrease in selling prices. As a result, raw material prices will inevitably face downward pressure.

(a) Continuously research and develop high-functionality, high-quality, and high-profit products to mitigate pricing pressures, and develop towards high-gross-margin small and medium-sized, industrial control, automotive, and Metaverse-related products.
(b) Continuously improve the production process, increase machine speed, utilization rate, and cutting utilization rate, reduce internal losses, and accelerate the localization of major raw materials to reduce overall costs.
(c) Deepen the production lines of existing professional TN/STN, dye-based and TFT products, further cultivate new products and expand market share to create greater profits.

B. There are many potential competitors

As market demand grows, panel manufacturers adopt the In-House strategy for polarizers, leading to increasingly intense competition.

(a) Adjust product portfolio in a timely manner and implement differentiated market strategies to overcome potential threats.
(b) Continuously and rapidly develop and improve products to lead market demand, extend the learning curve for potential competitors, and establish a patent portfolio to create a competitive advantage.

(2) Important uses of major products and production process

The company's main products are polarizers for the production of LCD/OLED. LCD is classified as TN/STN/TFT and OLED is classified as PM-OLED/AM-OLED.

(3) Supply status of main raw material

This year, the overall operation will continue to advance based on the existing foundation. The product layout will focus on in-vehicle and high value-added applications. Structural optimization will drive profits to maintain stable performance. However, as the focus of development has gradually shifted from medium and large sizes to smaller products such as automotive, the material requirements and production area corresponding to unit output

have simultaneously shrunk, resulting in a decrease in procurement scale and facing higher challenges in price negotiation and material preparation flexibility.

In addition, the international situation has undergone major changes this year. The conflict between the United States and Iran has actually broken out and its duration is unknown, which has had a significant impact on the global energy market and supply system. The sharp fluctuations in crude oil prices have also pushed up the cost of petrochemical-related raw materials, further affecting transportation costs and delivery stability. Recently, upstream material manufacturers have also successively issued letters informing that due to the impact of the war in the Middle East, they have faced difficulties in obtaining raw materials and cost control. In the future, they will switch to a rolling quotation mechanism, and even if they accept price increases, they cannot guarantee full supply. For industries that are highly dependent on imported energy, this situation has been directly reflected in material security and cost pressures. Procurement operations must immediately adjust response strategies to reduce the impact of external risks.

In terms of the supply system, international material factories with existing cooperation are still an important support for stable quality and technology. However, the connection between the terminal and the material end has deepened, and market competition pressure continues to increase. Our company will continue to use its existing process experience and flexible advantages to focus on diversified and customized needs and steadily deepen the niche application market.

As for procurement operations, in addition to maintaining existing cooperative relationships with manufacturers, we also continue to simultaneously expand alternative sources, and strengthen the depth of cooperation with third parties through information sharing and technical exchanges to improve development efficiency and market response speed. At the same time, we continue to promote supply dispersion and inventory adjustment to cope with price fluctuations and supply uncertainty.

(4) Parties who deliver more than 10% of the total raw materials or buy more than 10% of goods sold any one of the past two years:

Information on the main suppliers the past two years

Unit: In NT$ thousand

Year	2024				2025				2026 up to the previous quarter
Item	Name	Amount	% of the net purchase of the year	Relationship	Name	Amount	% of the net purchase of the year	Relationship	Name	Amount	Percentage of the net purchase as of the end of the Previous quarter in the year(%)	Relationship
1	Shandong Polar Point	99,890	15.47	Supplier	MITSUI	67,843	10.35	Supplier	Polar Point Trading Limited	42,618	21.6	None
2	MITSUI	70,002	10.84	Supplier	OTHERS	587,522	89.65	Supplier	OTHERS	154,720	78.4	Supplier
3	OTHERS	475,668	73.69	Supplier
Net purchase		645,560	100		Net purchase	655,365	100		Net purchase	197,338	100

Explanation of reasons for changes in main materials in 2025:

For fiscal year 2025 and Q1 of 2026, the primary sources of materials are Japanese and Taiwanese suppliers. In consideration of cost and material allocation risks, the policy of material diversification continues to be implemented. Amid the depreciation of the Japanese yen, it is possible to source materials with relatively advantageous costs. Furthermore, starting from the second half of 2023, in response to adjustments in the order structure, the proportion of products with excessively high material cost ratios has been significantly reduced. Efforts have been focused on increasing the share of automotive, industrial control, and HUD products, as well as developing an automotive customer base. As a result, dependence on Japanese materials remains significant.

2.Information on the main customers the past two years

Unit: In NT$1,000

Year	2024				2025				2026 up to the previous quarter
Item	Name	Amount	% of the Net sales of the year	Relationship	Name	Amount	% of the Net sales of the year	Relationship	Name	Amount	Percentage of the net sales as of the end of the previous quarter in the year(%)	Relationship
1	Customer A	222,882	11.81	general customers	Customer A	368,149	19.63	general customers	Customer A	102,063	27.12	general customers
2	Customer B	393,882	20.87	general customers	Customer B	266,487	14.21	general customers	Customer B	43,545	11.57	general customers
3	Customer C	182,079	9.65	general customers	Customer C	192,859	10.28	general customers	Customer C	53,042	14.09	general customers
4	Customer D	287,880	15.25	general customers	Customer D	232,999	12.42	general customers	Customer D	47,905	12.73	general customers
5	Customer E	210,872	11.17	general customers	Customer E	151,185	8.06	general customers	Customer E	20,649	5.49	general customers
	Other	589,788	31.25		Other	663,781	35.40		Other	109,177	29.00
Net sales		1,887,383	100.00		Net sales	1,875,460	100.00		Net sales	376,381	100.00

The reasons for the change in revenue of major sales customers in 2025 are explained as follows:

In response to the declining prices of LCD panels for consumer products, Optimax has continued to reduce shipments of related products and is accelerating the development of higher-margin products such as automotive displays, sunglasses, and VR/AR applications.

Employee information

(1) Employee information for the most recent two years and up to the date of publication of the annual report:

Year		2024	2025	2026/3/31
Employee Amount (person)	Administrant employees	169	176	174
	R&D employees	32	30	30
	Direct employees	386	386	377
	Total	587	592	581
Average age (age)		41.5	41.5	43
Average years of service (years)		12.3	12.3	12.9
Education distribution ratio (%)	PhD	0.2	0.2	0.2
	Postgraduate	3.7	3.7	3.7
	Undergraduate	44.5	44.5	43.7
	High school	47.1	47.1	47.9
	Under high school	4.5	4.5	4.5

Note: The above information includes the number of contract workers.

Environmental protection expenditure information

(1) Demonstrate the total amount of losses (including compensation) and punishment suffered by the company for the pollution of the environment in the last two years. As of the date of publication of the annual report, and explain the future countermeasures (including improvement measures) and possible expenditures (including the possible loss if the countermeasures are not taken), The estimated amount of punishment and compensation, if it cannot be reasonably estimated, the fact that it cannot be reasonably estimated shall be stated)

Item	Penalty / Violation Date	Competent Authority	Penalty Details	Fine Amount
1	2025/12/8(2025-10-02)	Department of Environmental Protection,Taoyuan City Government	Subject: Fine of NT$12,000. Environmental education for 4 hours.Regulation:Article 36, Paragraph 1 of the Waste Disposal Act; Article 6, Paragraph 1, Subparagraph 1 of the Methods and Facilities Standards for the Storage, Clearance and Disposal of Industrial Waste.Doc No: 40-114-120017Reason:The factory engages in electronic parts and components manufacturing and holds an Industrial Waste Disposal Plan approved by this government (Approval No.: H09206110004). During a re-inspection on Oct 2, 2025, our personnel found that the violation from Mar 7, 2025—mixed storage of waste wires/cables (D-2601) and waste plastics (R-0201) without proper classification based on major component characteristics—remains uncorrected.	NT$12,000
2	2025/12/8(2025-10-02)	Department of Environmental Protection,Taoyuan City Government	Subject: Fine of NT$12,000. Environmental education for 4 hours.Regulation: Article 36, Paragraph 1 of the Waste Disposal Act.Doc No: 40-114-120018Reason:During a re-inspection on Oct 2, 2025, our personnel found that the violation from Mar 7, 2025—open-air storage of waste wires/cables (D-2601) lacking equipment or measures to prevent rainwater inflow/infiltration—remains uncorrected.	NT$12,000
3	2025/12/8(2025-10-29)	Department of Environmental Protection,Taoyuan City Government	Subject: Fine of NT$30,000. Environmental education for 4 hours.Regulation: Article 31, Paragraph 1, Subparagraph 1 of the Waste Disposal Act.Doc No: 40-114-120019Reason:During a re-inspection on Oct 29, 2025, our personnel found that the violation from Jun 2, 2025—waste thermal oil (D-1702, stated by staff as generated from machine replacement) still not registered in the Industrial Waste Disposal Plan—remains uncorrected.	NT$30,000
4	2025/12/4(2025-11-06)	Department of Environmental Protection,Taoyuan City Government	Subject: Fine of NT$60,000. Improvement Deadline: Jan 30, 2026. Environmental education for 2 hours.Regulation: Article 31, Paragraph 1, Subparagraph 1 of the Waste Disposal Act.Doc No: 40-114-120006Reason:1. Optimex Technology Corp. Pingzhen Plant holds an approved Industrial Waste Disposal Plan valid until Oct 11, 2029 (No.: H09206110004), mainly engaging in electronic components manufacturing.2. During on-site inspection, newly added storage areas were found containing incorrect waste types (e.g., waste plastics in the waste paper/lighting/resin/general waste areas, waste resin and non-hazardous organic waste liquid in the organic sludge area, and waste paper/waste liquid with a flash point <60°C in the resource recycling area). This failure to store waste according to the approved plan and layout violates the aforementioned regulation.	NT$60,000
5	2025/12/4(2025-11-06)	Department of Environmental Protection,Taoyuan City Government	Subject: Fine of NT$120,000. Improvement Deadline: Jan 30, 2026. Environmental education for 2 hours.Regulation: Article 36, Paragraph 1 of the Waste Disposal Act.Doc No: 40-114-120007Reason:During an on-site inspection of the Pingzhen Plant, the storage area for waste liquid with a flash point <60°C (C-0301) lacked the required warning signs indicating hazardous industrial waste characteristics, violating the aforementioned regulation.	NT$120,000
6	2025/11/25(2025-05-30)	Department of Environmental Protection,Taoyuan City Government	Subject: Fine of NT$495,000. Environmental education for 4 hours.Regulation: Article 14, Paragraph 1 of the Water Pollution Control Act.Doc No: 30-114-110016Reason:The factory engages in optoelectronic materials and components manufacturing and holds a Water Pollution Control Permit. An inspection on May 30, 2025, revealed that according to the May operating records, wastewater discharge volumes on May 7 (672 CMD), May 8 (753 CMD), May 9 (602 CMD), May 13 (669 CMD), May 14 (684 CMD), May 15 (716 CMD), and May 20 (649 CMD) all exceeded the permitted maximum daily discharge volume of 587 CMD (Cubic Meters/Day), failing to operate in accordance with the permit.	NT$495,000
7	2025/11/18(2025-09-16)	Department of Environmental Protection,Taoyuan City Government	Subject: Fine of NT$24,000. Environmental education for 4 hours.Regulation: Article 31, Paragraph 1, Subparagraph 1 of the Waste Disposal Act.Doc No: 40-114-110022Reason:During a re-inspection on Sep 16, 2025, our personnel found that the violation from Jan 24, 2025—open-air storage of waste plastics (R-0201) and waste iron (R-1301) at the rear of the factory—remains uncorrected, as they are still not stored in a semi-enclosed manner as required by the Disposal Plan.	NT$24,000

8	2025/11/7(2025-07-14)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$100,000. Environmental education for 2 hours. Regulation: Article 24, Paragraph 2 of the Air Pollution Control Act. Doc No: 20-114-110004 Reason: Joint inspection on Jul 14, 2025. For the "Boiler Steam Generation Process" (M05), daily records from Jul 14, 2024, to Jul 13, 2025, showed boiler E003 operated for 165 days/year and E004 for 225 days/year, exceeding the permitted 181 days/year for E004. Furthermore, the permit requires boilers E003 and E004 to be used alternately, but the factory was operated simultaneously for 52 days/year, failing to comply with permit conditions.	NT$100,000
9	2025/11/7(2025-07-14)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$100,000. Environmental education for 2 hours. Regulation: Article 24, Paragraph 2 of the Air Pollution Control Act. Doc No: 20-114-110005 Reason: Joint inspection on Jul 14, 2025. For the "Thermal Oil Heating Process" (M06), records from Jul 14, 2024, to Jul 13, 2025, showed thermal boiler E005 operated for 57 days/year and E006 for 253 days/year, exceeding the permitted 181 days/year for E006. Furthermore, the permit requires boilers E005 and E006 to be used cyclically, but the factory was operated simultaneously for 7 days/year, failing to comply with permit conditions.	NT$100,000
10	2025/10/23(2025-04-30)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$198,000. Environmental education for 4 hours. Regulation: Article 7, Paragraph 1 of the Water Pollution Control Act. Doc No: 30-114-100050 Reason: Inspection on Apr 30, 2025, at the effluent discharge point (D01) showed a Boron concentration of 5.9 mg/L, failing to meet the effluent standard (Boron: 5.0 mg/L).	NT$198,000
11	2025/10/18(2025-09-03)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$129,000. Improvement Deadline: Dec 1, 2025. Environmental education for 2 hours. Regulation: Article 24, Paragraph 2 of the Air Pollution Control Act. Doc No: 20-114-100017 Reason: 1. Previous notification to improve by Aug 4, 2025. 2. Re-inspection on Sep 3, 2025, found: (1) Standby dyeing and lamination area (E101) was operating without reporting a malfunction; (2) Liquid mixing equipment (E109 x2, E108 x2) did not match the operating permit; (3) Multiple unreported acrylic resins and additives were used in the process. The factory failed to improve by the deadline, resulting in consecutive penalties.	NT$129,000
12	2025/10/11(2025-06-23)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$12,000. Environmental education for 2 hours. Regulation: Article 36, Paragraph 1 of the Waste Disposal Act. Doc No: 40-114-100016 Reason: Inspection on Jun 23, 2025. Found 6 barrels of waste glue and raw materials stored in the basement of the original Pingchen Plant 3. The non-hazardous organic waste liquid (D-1504) storage area lacked conspicuous Chinese labels indicating the waste name.	NT$12,000
13	2025/9/27(2025-06-02)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$360,000. Environmental education for 4 hours. Regulation: Article 36, Paragraph 1 of the Waste Disposal Act, and relevant storage standards. Doc No: 40-114-090056 Reason: Inspection on Jun 2, 2025, revealed hazardous waste violations: 1. Hazardous waste (C-0301) lacked labels for company name, storage date, quantity, components, and hazardous characteristics. 2. Mixed storage of hazardous pressure-sensitive adhesive iron drums/adhesives (flash points -5°C and -10°C, classified as C-0301) with waste oil mixtures, waste glass, and waste plastics, instead of being stored separately from general industrial waste. 3. Arbitrary open-air placement of C-0301 drums without facilities to prevent surface/rain/ground water inflow or infiltration.	NT$360,000
14	2025/9/27(2025-06-02)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$60,000. Environmental education for 2 hours. Regulation: Article 36, Paragraph 1 of the Waste Disposal Act, and relevant storage standards. Doc No: 40-114-090057 Reason: Inspection on Jun 2, 2025, found hazardous industrial waste C-0301 (approx. 1,440 kg stored since Dec 18, 2023) has remained uncleared for over 1 year without applying for an extension from the competent authority.	NT$60,000
15	2025/9/27(2025-06-02)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$60,000. Environmental education for 2 hours. Regulation: Article 31, Paragraph 1, Subparagraph 2 of the Waste Disposal Act. Doc No: 40-114-090058 Reason: Cross-referencing online declaration data from Jan 2023 to May 2025 showed 0 storage volume for C-0301, yet on-site inspection on Jun 2, 2025, found stored iron drums dated Dec 18, 2023 (1,440 kg), Sep 26, 2023 (720 kg), Nov 27, 2024 (720 kg), and Feb 13, 2025 (720 kg). The factory failed to register accurate waste storage quantities online.	NT$60,000
16	2025/9/27(2025-06-02)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$24,000. Environmental education for 4 hours. Regulation: Article 31, Paragraph 1, Subparagraph 1 of the Waste Disposal Act. Doc No: 40-114-090059 Reason: Inspection on Jun 2, 2025, found a large amount of D-1702 (waste thermal oil, generated from machine replacement) stacked in the factory but not registered in the Industrial Waste Disposal Plan.	NT$24,000
17	2025/9/23(2025-05-02)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$18,000. Environmental education for 4 hours. Regulation: Article 31, Paragraph 1, Subparagraph 1 of the Waste Disposal Act. Doc No: 40-114-090053 Reason: Inspection on May 2, 2025, found waste plastic mixture (D-0299) stored on adjacent off-site land (Plot 709, Dongling Section, Pingchen District), which does not match the registered locations in the Industrial Waste Disposal Plan (Plots 554, 705, and 841).	NT$18,000
18	2025/9/22(2025-06-25)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$210,000. Improvement Deadline: Oct 8, 2025. Environmental education for 4 hours. Regulation: Article 14, Paragraph 1 of the Water Pollution Control Act. Doc No: 30-114-090025 Reason: Previously cited on Apr 30, 2025, for operating contrary to permit registrations. Re-inspection on Jun 25, 2025, showed failure to complete improvements by the deadline, resulting in a consecutive penalty under Article 45.	NT$210,000
19	2025/8/26(2025-03-07)	Department of Environmental Protection, Taoyuan City Government	Subject: Fine of NT$24,000. Environmental education for 4 hours. Regulation: Article 36, Paragraph 1 of the Waste Disposal Act, and relevant storage standards. Doc No: 40-114-080041 Reason: Inspection on Mar 7, 2025, found mixed storage of waste wires/cables (D-2601) and waste plastics (R-0201) without proper classification, and waste plastic mixture (D-0299) flying outside the storage location.	NT$24,000

| 20 | 2025/8/26
(2025-03-07) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$12,000. Environmental education for 4 hours.
Regulation: Article 36, Paragraph 1 of the Waste Disposal Act, and relevant storage standards.
Doc No: 40-114-080042
Reason:
Inspection on Mar 7, 2025, found open-air storage of waste wires/cables (D-2601) lacking equipment or measures to prevent rainwater inflow/infiltration. | NT$12,000 |
| --- | --- | --- | --- | --- |
| 21 | 2025/8/23
(2025-01-24) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$12,000. Environmental education for 4 hours.
Regulation: Article 31, Paragraph 1, Subparagraph 1 of the Waste Disposal Act.
Doc No: 40-114-080032
Reason:
Inspection on Jan 24, 2025, found open-air storage of waste plastics (R-0201) and waste iron (R-1301) at the rear of the factory, failing to store them in a semi-enclosed manner as required by the Disposal Plan. | NT$12,000 |
| 22 | 2025/7/11
(2024-09-27) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$162,000. Environmental education for 2 hours.
Regulation: Article 7, Paragraph 1 of the Water Pollution Control Act.
Doc No: 30-114-070027
Reason:
Inspection on Sep 28, 2024, at the effluent discharge point (D01) showed Biochemical Oxygen Demand (BOD) at 44 mg/L, failing to meet the effluent standard (BOD: 30 mg/L). | NT$162,000 |
| 23 | 2025/6/27
(2025-04-30) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$165,000. Improvement Deadline: Jun 22, 2025. Environmental education for 4 hours.
Regulation: Article 14, Paragraph 1 of the Water Pollution Control Act.
Doc No: 30-114-060038
Reason:
Inspection on Apr 30, 2025, found the factory was not operating in accordance with the registered details of its discharge permit. | NT$165,000 |
| 24 | 2025/6/27
(2025-05-09) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$39,000. Improvement Deadline: Jun 6, 2025. Environmental education for 2 hours.
Regulation: Article 18 of the Water Pollution Control Act; Article 7 of the Management Regulations.
Doc No: 30-114-060039
Reason:
Previously cited on Mar 26, 2025, for failing to separately collect rainwater and wastewater. Re-inspection on May 9, 2025, showed failure to complete improvements by the deadline, resulting in a consecutive penalty. | NT$39,000 |
| 25 | 2025/6/24
(2024-11-26) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$216,000. Environmental education for 4 hours.
Regulation: Article 14, Paragraph 1 of the Water Pollution Control Act.
Doc No: 30-114-060031
Reason:
Inspection on Nov 26, 2024, revealed that daily wastewater discharge volumes on Nov 6, 7, 8, 12, 14, 19, 20, 21, 22, and 23 exceeded the permitted maximum daily discharge volume of 587 CMD (ranging from 647 to 872 CMD), failing to operate per permit conditions. | NT$216,000 |
| 26 | 2025/6/23
(2025-03-26) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$30,000. Improvement Deadline: May 6, 2025. Environmental education for 2 hours.
Regulation: Article 18 of the Water Pollution Control Act; Article 7 of the Management Regulations.
Doc No: 30-114-060030
Reason:
Inspection on Mar 26, 2025, found an unidentified pipeline behind the equalization tank (T01-1) discharging wastewater into a rainwater ditch (pH 9.7). Additionally, residual wastewater in the pure water system area was flowing into the rainwater ditch (pH 4-5). This constitutes failure to separate rainwater and wastewater. | NT$30,000 |
| 27 | 2025/6/5
(2025-04-17) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$100,000. Improvement Deadline: Aug 4, 2025. Environmental education for 2 hours.
Regulation: Article 24, Paragraph 2 of the Air Pollution Control Act.
Doc No: 20-114-060006
Reason:
Inspection on Apr 17, 2025, found the standby dyeing and lamination area (E101) operating without a malfunction report, and discrepancies in the quantities of mixing equipment (E111, E110, E109, E108). Further inspection on Apr 24 found multiple additives used in the liquid mixing process did not match the approved permit. | NT$100,000 |
| 28 | 2025/5/2
(2024-10-07) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$12,000. Environmental education for 4 hours.
Regulation: Article 36, Paragraph 1 of the Waste Disposal Act.
Doc No: 40-114-050002
Reason:
Inspection on Oct 7, 2024, found oil leakage from general industrial waste (D-1801) contaminating the ground. The storage location was not maintained in a clean and intact state. | NT$12,000 |
| 29 | 2025/4/16
(2025-02-20) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$15,800. Improvement Deadline: Feb 16, 2025. Environmental education for 2 hours.
Regulation: Article 18 of the Water Pollution Control Act; Article 65, Paragraph 1 of the Management Regulations.
Doc No: 30-114-040015
Reason:
Previously cited on Oct 7, 2024, because the cumulative water flow meter at the cleaning and maintenance well (T01-08) was not functioning properly. A re-inspection on Feb 20, 2025, showed the meter was still unable to measure flow, resulting in a consecutive penalty for failing to improve by the deadline. | NT$15,800 |
| 30 | 2025/3/25
(2024-10-07) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$105,000. Improvement Deadline: Feb 16, 2025. Environmental education for 4 hours.
Regulation: Article 14, Paragraph 1 of the Water Pollution Control Act.
Doc No: 30-114-030007
Reason:
Inspection on Oct 7, 2024, found the runoff wastewater collection ditch registered in the permit had been altered into an emergency response collection ditch. Additionally, an unregistered runoff wastewater collection tank was installed at the rear of the factory, failing to operate per permit registrations. | NT$105,000 |
| 31 | 2025/3/25
(2024-10-07) | Department of Environmental Protection, Taoyuan City Government | Subject: Fine of NT$10,000. Improvement Deadline: Feb 16, 2025. Environmental education for 1 hour.
Regulation: Article 18 of the Water Pollution Control Act; Article 65, Paragraph 1 of the Management Regulations.
Doc No: 30-114-030026
Reason:
Inspection on Oct 7, 2024, found a pipeline continuously flowing into the cleaning and maintenance well (T01-08), but the cumulative water flow meter reading remained at 0, indicating the measuring facility was not functioning properly. | NT$10,000 |

(2) Countermeasures:

Part of the proposed improvement measures.

(1) Improvement plan:

A. There are sixteen waste-related deficiencies in the first, second, third, fourth, fifth, seventh, twelfth, thirteenth, fourteenth, fifteenth, sixteenth, seventeenth, nineteenth, twentieth, twenty-one and twenty-eight items:

Regarding waste-related issues and non-compliance, Optimax Technology Corporation has completed the revision of the waste cleanup plan, which was reviewed and approved on December 12, 2025. At present, all relevant deficiencies have been improved.

B. Sixth, tenth, eighteenth, twenty-two, twenty-three, twenty-four, twenty-five, twenty-six, twenty-nine, thirty, thirty-one, a total of eleven wastewater-related deficiencies:

At present, relevant deficiencies have been inspected and corrected in accordance with the actual operation methods of the factory. Non-compliance has been submitted to the wastewater treatment license for revision, which was reviewed and approved on January 27, 2026. At present, all relevant deficiencies have been improved.

C. Items 8, 9, 11, and 27 air pollution-related deficiencies:

a. Items 8 and 9: The current boiler operation license has been revised and on-site personnel have been coordinated to add notes to the operation records. The relevant deficiencies have been improved.
b. 11. Item 27. At present, OPTIMAX TECHNOLOGY CORPORATION has applied for a change in the air pollution-related license. The document review has been passed and it has entered the functional testing stage. It is expected that the license change will be completed this year.

(2) Estimated environmental capital expenditures in the next three years:

| Year
Item | 2026 | 2027 | 2028 |
| --- | --- | --- | --- |
| The proposed purchase of pollution prevention equipment for scenery or expenditure content | 1. Amendment of wastewater discharge permit
2. Addition of chemical mixing tank
3. Reorganization of wastewater plant piping | 1. Amendment of wastewater discharge permit
2. Replacement of aging tanks
3. Upgrade of wastewater treatment system | 1. Amendment of wastewater discharge permit
2. Replacement of aging tanks
3. Upgrade of wastewater treatment system |
| The situation is expected to improve | 1. Reduce COD levels in the discharged wastewater.
2. Improve operational treatment efficiency.
3. Minimize the impact on production caused by natural disasters (earthquakes) or aging equipment. | 1. Reduction of COD in effluent
2. Improved operational treatment efficiency
3. Reduced production impact from natural disasters (earthquakes) or aging equipment | 1. Reduction of COD in effluent
2. Improved operational treatment efficiency
3. Reduced production impact from natural disasters (earthquakes) or aging equipment |
| Amount | NT$ 3,000,000 | NT$ 3,000,000 | NT$ 3,000,000 |

(3) Impact after improvement:

Reduce the risk of effluent COD exceeding regulatory standards.
Lower the risk of effluent boron content exceeding regulatory standards.
Ensure normal sludge production and improve wastewater treatment efficiency.
Remove obsolete pipelines to effectively eliminate risks of bypass discharge and improper separation of stormwater and wastewater, enhance 5S management of the wastewater treatment facility, and reduce the risk of regulatory non-compliance.
The part that has not adopted national countermeasures:

In the event of increased production capacity, there are still concerns regarding insufficient on-site waste storage space. A review of the current facility layout is necessary to improve space utilization within the plant.

Labor Relations

(1) Present the availability and execution of employee welfare, continue education, training and retirement policies, the agreements between employers and employees, and protection measures of employees' rights:

1. Employee welfare

(1) In addition to handling labor insurance and health insurance in accordance with the law, the Company provides employees with group insurance, including life insurance, accident insurance, medical insurance, cancer insurance, etc.

(2) In order to fully take care of employees, in addition to providing basic protection in accordance with the law, the company established an employee welfare committee organization in May 2000 to allocate welfare funds in accordance with the law. The committee coordinates the promotion of various employee welfare plans and is responsible for each The planning and implementation of the employee welfare matters.

2. Employee training and development and performance management

(1) In response to the needs of colleagues, organize new personnel training, professional technical training and management training, etc., to provide employees with complete professional skills development and self-growth inspiration.

(2) Establish a professional certification system to regularly inspect the knowledge and skills of employees to ensure the stability and improvement of quality.

(3) Regularly send relevant industry development and technology e-news to expand employees' horizons and horizons and keep abreast of industry trends.

(4) In order to effectively improve personal and organizational performance, establish an employee performance appraisal platform to strengthen supervisors and departments. It is a two-way communication, jointly setting goals and development plans, reviewing differences and formulating improvement plans and effectively implementing performance management.

(5) Grasp the functions and potential of employees, combine the performance management system, plan the development of employee management and professional positions, and rotate with cross-functions, so as to enhance the abilities and advantages of employees and cultivate outstanding talents.

3. Employee rewards and care

(1) Promote and reward outstanding colleagues, and establish positive work attitudes and values.

(2) Through the proposal to improve the system and reward and punishment system, reward outstanding performance and achievements to enhance the creativity and problem-solving ability of employees, and regulate employee behavior to maintain good discipline.

(3) The company has a health center, combined with medical institutions, provides health consultation, handles health promotion activities, and organizes various employee party activities so that employees can receive proper care and assistance in terms of physical and mental health and quality of life.

4. Employee communication

(1) The company has set up online and written employee suggestion boxes to provide immediate complaints and response channels, and regularly hold labor-management meetings to correctly convey company messages, maintain smooth communication and interaction with employees, and establish harmonious labor-management relations. In addition, it regulates sexual harassment prevention measures, complaints and punishment methods to effectively promote and prevent.

5. Retirement system

(1) The company has a labor retirement method for officially hired employees. According to the provisions of the method, the payment of employee retirement pensions is calculated based on the years of service at retirement and the average monthly salary.

(2) The Labor Retirement Reserve Fund Supervision Committee was established in August of 2000, and two percent of the employees' salary is transferred to the Labor Retirement Reserve Fund Supervision Committee for safekeeping and deposited in the Bank of Taiwan in the name of the committee.

(3) Since July 2005, in response to the new labor retirement system, the pension funds will be transferred to the personal accounts of the employees of the Labor Insurance Bureau in accordance with the law.

6. Other important agreements

The company has written and online employee suggestion boxes, and regular labor-management meetings are held to maintain smooth communication and positive interaction, so no major labor disputes occurred.

(2) Losses due to labor disputes in the most recent year as of the date of publication of the annual report:

甲、Results of labor inspection violations of the Labor Standards Act should include the date of punishment, punishment reference number, violated regulatory article, violated regulatory content, and details of the punishment.

Business unit	Person in Charge	Violation of the provisions of the Occupational Safety and Health Act principal	Content that violates laws and regulations
Optimax Technology Corporation	Peter Chao	Labor Standards Act Article 32, item 2	The extended working hours of workers, together with the normal working hours, shall not exceed twelve hours in a day; the extended working hours shall not exceed forty-six hours in a month, but the employer shall, with the consent of the trade union, if
If a public institution does not have a trade union, with the approval of the labor-management meeting, the extended working hours shall not exceed one month.
After fifty-four hours, it shall not exceed one hundred and thirty-eight hours every three months.	Taoyuan City Government	Regulation No. 1140344137 of the Ministry of Labor	2025/12/3
Optimax Technology Corporation	Peter Chao	Labor Standards Act Article 32, item 2	The extended working hours of workers, together with the normal working hours, shall not exceed twelve hours in a day; the extended working hours shall not exceed forty-six hours in a month, but the employer shall, with the consent of the trade union, if
If a public institution does not have a trade union, with the approval of the labor-management meeting, the extended working hours shall not exceed one month.
After fifty-four hours, it shall not exceed one hundred and thirty-eight hours every three months.	Taoyuan City Government	Regulation No. 1150067042 of the Ministry of Labor	2026/3/17

Estimated amounts that may occur at present and in the future:
(1) Amount of punishment: NT$250,000.
Response measures:
(1) Salary-related procedures have been corrected to prevent any concerns, while ensuring employee rights are protected and regulatory compliance is maintained.

Cyber security management:

(1) Describe the cyber security risk management framework, cyber security policies, concrete management programs, and investments in resources for cyber security management.

Cyber security risk management framework:
(1) The information center is the responsible unit of Information Communication Security, responsible for formulating the company's information communication security policy, planning and implementing the information communication safety operation and the promotion and implementation of the information

communication security policy, and reporting the information communication security management overview to the company.

(2) The auditing room is the supervisory unit of the information communication safety supervision and is responsible for supervising the company's information communication safety implementation status. If there is any defect found in the inspection, it will immediately request the inspected unit to put forward relevant improvement plans and specific actions, and regularly track the improvement results to ensure Reduce internal security risks.

(3) Organizational functions

Information center - Director:
Promotion and review of additional revisions of the rules and regulations for the safety operation of Cyber security risk management.
Information Security Standing Committee - Audit Supervisor
Cyber security risk management operation control measures audit operation promotion.
Information Communication Center - Operation Execution
Formulation and operation, implementation, maintenance and information security of information seeds education training.
Auditing room - System Monitoring
Audit the deficiencies in the safety operation control measures of Cyber security risk management and ensure the continuous improvement of the system.
Information Seed Member - Information Seeds
Continue to cooperate with the detailed rules and regulations of Cyber security risk management to promote and accept relevant education and training on the safety concept of Cyber security risk management.

2. Information Security Policy:

Establish a safe, reliable and continuous operation of information security environment, strengthen various information security management, ensure system security, equipment security, network security, protect the rights and interests of the company's colleagues and related internal and external personnel, reduce new information technology This policy is specified for the unknown information security threat risks brought by applications and environmental changes.

3. Specific management plan:

(1) Endpoint Security: Strengthen computer/NB permission management to ensure the security of the operating environment.
(2) Web Security: Enhance web access security by fully adopting HTTPS protocol to reduce potential risks during data transmission.
(3) Network Security: Improve compliance access within the internal network and ensure the stability of the backbone network; enable VPN with two-factor authentication to enhance network security.
(4) Data Protection: Continuously monitor public drives and closely observe for large-scale file changes to prevent data loss caused by abnormal operations or attacks.
(5) Off-site Backup Mechanism: Regularly back up operating systems, file servers, and databases to ensure the effectiveness of offsite disaster recovery measures.
(6) Disaster Recovery Drill: Conduct regular disaster recovery drills to continuously optimize recovery procedures and operations, enhancing response capabilities.
(7) System Security Inspection: Perform regular system security tests to proactively identify vulnerabilities and enhance system robustness.

(8) Information Security Incident Reporting Mechanism: Establish and implement a cybersecurity incident reporting mechanism to enable timely response and minimize impact.
(9) Antivirus Protection: Ensure that all computers are equipped with up-to-date antivirus software and virus definitions to strengthen defense capabilities.
(10) Information Security Incident Reporting Mechanism.

4. Invest resources in the Cyber security risk management

(1) Monitor abnormal network traffic

(2) Endpoint protection monitoring and alerts (past 90 days)

(2) List any losses suffered by the company in the most recent fiscal year and up to the annual report publication date due to significant cyber security incidents, the possible impacts therefrom, and measures being or to be taken. If a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided.

Losses suffered from major information security incidents:
On April 6, 2025, our company was attacked by ransomware, which was triggered by an employee opening a phishing email or accessing a malicious website. As a result, approximately 100GB of files on the network shared drive were encrypted.
Possible impacts and countermeasures. If it cannot be reasonably estimated, the fact that it cannot be reasonably estimated should be explained. Specific management plan:
The company promptly activated its incident response mechanism, isolating affected systems, restoring from backups, and notifying relevant authorities. Subsequently, several reinforcement measures were implemented, including enhanced email security, access control, backup strategies, system updates, and the adoption of MDR/EDR solutions to strengthen cybersecurity defenses. Plans are also in place to improve employee cybersecurity awareness training and establish a routine drill system. These efforts aim to enhance defense-in-depth, ensure effective backup and redundancy, and maintain a continuously monitored and secure IT environment (MDR & OFFLINE BACKUP).

Important contract

(1) The important contract signed by the company as of the date of printing of the annual report

Contract type	Party	Date of contract	Main content	Restrictions
Lease contract	Sixing (Suzhou) Integrated Circuit Technology Co., Ltd.	2019/10/1~2031/9/30	The Plant in Suzhou	None
Lease contract	momo.com Inc.	2022/3/1~2027/2/28	The whole building of the #2Factory in Pingzhen	Secured until February 28, 2025
Lease contract	Overall Skill Tech. Co., Ltd.	2024/1/1~2029/9/30	The 6th Floor of Pingzhen Research and Development Building	Secured until September 30, 2027
Lease contract	Overall Skill Tech. Co., Ltd.	2024/3/1~2029/9/30	The 5th Floor of Pingzhen Research and Development Building	Secured until September 30, 2027
Lease contract	Overall Skill Tech. Co., Ltd.	2024/6/1~2029/9/30	The 4th Floor of Pingzhen Research and Development Building	Secured until May 31, 2027
Lease contract	Overall Skill Tech. Co., Ltd.	2024/9/1~2029/9/30	The 3th Floor of Pingzhen Research and Development Building	Secured until August 31, 2027
Lease contract	Overall Skill Tech. Co., Ltd.	2024/4/1~2029/9/30	The 2th Floor of Pingzhen Research and Development Building	Secured until March 31, 2028
Lease contract	Overall Skill Tech. Co., Ltd.	2024/2/1~2027/1/31	The 7th Floor of Pingzhen Research and Development Building	Secured until January 31, 2027
Long term loan	SUNNY Bank	2023/10/6~2026/10/6	Operating turnover	None
Medium to Long-Term Loan	Taiwan Cooperative Bank	2024/8/22~2029/8/22	Operating turnover	None

Review of Financial Conditions, Operating Results, and Risk Management

Evaluation and analysis of financial position

Unit: NT$ thousand

| Year
Item | 2025 | 2024 | Differences | |
| --- | --- | --- | --- | --- |
| | | | Amount | % |
| Current assets | 1,362,077 | 1,621,867 | (259,790) | (16.0) |
| Non-current assets | 2,565,955 | 2,628,052 | (62,097) | (2.4) |
| Total assets | 3,928,032 | 4,249,919 | (321,887) | (7.6) |
| Current liabilities | 1,257,340 | 565,009 | 692,331 | 122.5 |
| Non-current liabilities | 191,361 | 1,095,996 | (904,635) | (82.5) |
| Total liabilities | 1,448,701 | 1,661,005 | (212,304) | (12.8) |
| Share capital | 1,670,000 | 1,690,000 | (20,000) | (1.2) |
| Capital reserve | - | - | - | - |
| Cumulative profit (loss) | 822,294 | 942,889 | (120,595) | (12.8) |
| Other components of equity | 28,636 | (2,376) | 31,012 | 1,305.2 |
| Treasury Stock | (41,599) | (41,599) | - | - |
| Equity attributable to owners of parent | 2,479,331 | 2,588,914 | (109,583) | (4.2) |
| Total shareholders’ equity | 2,479,331 | 2,588,914 | (109,583) | (4.2) |

Analysis of changes in the ratio of increase or decrease over 20%:
(1) Current liabilities: This is mainly due to the increase in short-term borrowings and long-term borrowings due within one year.
(2) Other Equity: This is mainly due to the recognition of equity instruments measured at fair value through other comprehensive income under the equity method for subsidiaries, resulting in unrealized gains and losses.
Impact of changes in financial status in the last two years: No significant impact on financial status.
Future response plan: Not applicable.

Evaluation and analysis of operation results

Unit: NT$ thousand

Year Item	2025	2024	Difference ratio
			Profit (loss) amount	%
Net operating income	1,875,460	1,887,383	-11,923	-0.6
Operating cost	1,268,354	1,193,695	74,659	6.3
Operating margin	607,106	693,688	-86,582	-12.5
Operating expense	341,872	340,986	886	0.3
Operating net profit (loss)	265,234	352,702	-87,468	-24.8
Non-operating income and (expense)	-39,886	21,368	-61,254	-286.7
Net profit before tax (loss)	225,348	374,070	-148,722	-39.8
Income tax benefit (fee)	-57,420	-36,800	-20,620	56
Net profit (loss)	167,928	337,270	-169,342	-50.2
Other comprehensive income, net	32,542	6,351	26,191	412.4
Total comprehensive income	200,470	343,621	-143,151	-41.7
Net income attributable to : Shareholders of the Company	167,928	337,270	-169,342	-50.2
Total comprehensive income attributable to : Shareholders of the Company	200,470	343,621	-143,151	-41.7

Analysis of changes in the increase or decrease ratio exceeding 20%:
Gross profit: This is mainly due to the increase in sales volume of high-margin products.
Operating profit: This is primarily due to the increase in gross profit.
Non-operating income and expenses: This is mainly due to the increase in foreign exchange gains compared to the same period last year and the impact of the share of losses from associates recognized under the equity method.
Pre-tax net profit (loss): This is primarily due to the increase in operating profit and non-operating income and expenses.
Income tax (expense) benefit: This is mainly due to the increase in pre-tax net profit and the impact of temporary differences in tax accounting.
Net profit (loss) for the period: This is primarily due to the increase in pre-tax net profit and the impact of income tax expenses.
Other comprehensive income (net of tax): This is mainly due to the unrealized valuation gains and losses from equity instruments measured at fair value through other comprehensive income in the previous year, leading to a decrease in comparison with the same period.
Total comprehensive income for the period: This is mainly due to the increase in net profit for the period and other comprehensive income.
Net profit (loss) attributable to owners of the parent company: This is mainly due to the increase in net profit for the period.
Total comprehensive income attributable to owners of the parent company: This is mainly due to the increase in total comprehensive income for the period.
Expected sales volume in the next year and its basis: Please refer to "1. Report to Shareholders".
The impact of changes in financial performance in the last two years:
No significant impact on financial performance.
Future response plan: Not applicable.

Evaluation and analysis of cash flow

(1) Changes in consolidated cash flow in the year 2025:

Unit: NT$ thousand

ash -beginning Balance(1)	Projected net cash flow fromoperating activities for the year(2)	Projected Cashoutflow for the year(3)	Projected cash balance (1)+(2)-(3)	Countermeasures against cash insufficiency
				Investment plan	Wealth management plan
148,275	557,032	548,462	156,845	-	-
Analysis of changes in cash flow in the year 2025: (1) Annual net cash flow from operating activities: mainly because the net loss plus inventory falling prices, impairment loss, depreciation and amortization which did not affect the cash flow of current year. (2) Annual cash outflow: mainly due to cash outflows such as repayment of bank loans.

(2) Liquidity analysis for the coming year (2026)

Unit: NT$ thousand

Cash -beginning Balance(1)	Projected net cash flow from operating activities for the year(2) (estimated)	Projected Cash outflow for the year(3) (estimated)	Projected cash balance (1)+(2)-(3) (estimated)	Countermeasures against cash insufficiency (estimated)
				Investment plan	Wealth management plan
159,062	462,765	347,500	274,327	56,830	-
Analysis of changes in cash flow in the coming year: (1) Estimated annual net cash flow from operating activities: mainly due to estimate cash inflows generated by operations. (2) Estimated annual cash flow: mainly cash outflows such as repayment of bank loans.

Effect upon financial operations of any major capital expenditures during the most recent year: Not applicable.

Annual reinvestment policy, the main reason for its profit or loss, the improvement plan and the investment plan for the coming year:

(1) Investment plans for the coming year:

With the approval of the Investment Review Committee of the Ministry of Economic Affairs, the third-region investment enterprise indirectly invested in the establishment of Optimax Technology (Suzhou) Co., Ltd. in the mainland China to engage in the manufacture and sales of polarizers. As of the year in 2025, the company has invested USD 19,000,000.
On June 29, 2017, the company was approved by the Investment Review Committee of the Ministry of Economic Affairs with the approval letter No. 10620714740 to invest in Hong Kong Yute Optoelectronics Technology Co., Ltd. (hereinafter referred to as Yute) for HKD 1,700 and acquired 17% equity of Yute.
On December 25, 2018, the Company's affiliated enterprise, Lite-On Optimax Technology (Suzhou) Co., Ltd., invested RMB 2 million in Chongqing Yunhe Bafang, acquiring a 2% equity interest. On June 19, 2019, an additional RMB 4 million was invested, acquiring another 4% equity interest, bringing the total shareholding in Chongqing Yunhe Bafang to 6%.
On April 27, 2021, the board of directors of the company decided to invest RMB 8 million in Shenzhen Lihuasheng Technology Co., Ltd. through its affiliated company, Optimax Technology (Suzhou) Co., Ltd. to obtain 32% of the company's equity. Optimax Technology (Suzhou) Co., Ltd. has remitted RMB 2 million on May 27, 2021, June 10, 2021, June 17, 2021, and June 29, 2021 respectively; Lihuasheng and in the same year the capital verification report was completed on August 20, 2021.
Based on the company's long-term operational strategy to expand the second key business and seize global opportunities in IoT security, the Board of Directors approved on March 23, 2023, an investment in Intelligent Information Security Technology Inc. The initial investment is NT$120 million, with a shareholding ratio of 24.54%.
In line with the Company's long-term operational strategy to expand related business operations and capture opportunities in biotechnology industry technologies, the Board of Directors resolved on December 19, 2024, to invest in Zhibili International Biomedical Technology Co., Ltd. with an initial investment of NTD 120 million and a shareholding ratio of 19.7%.

(2) Main causes of profits or losses incurred on investments in the most recent year (2025):

The company's investment loss recognized by the equity method of the investee company in the recent year was NT$34,699 thousand.

(3) Investment plans for the coming year:
It is expected to participate in the cash capital increase of Zhibili International Biomedical Technology Co., Ltd., with an investment amount of NT$44,332,640.

The section on risks shall analyze and assess the following matters in the most recent year and until the date of publication of the annual report:

(1) The effect upon the Company's profits (losses) of interest, foreign exchange rate fluctuations and changes in the inflation rate, and response measures to be taken in the future:
1. Exchange rate changes: The company controls foreign currency positions at any time to control exchange rate trends, and appropriately undertakes forward foreign exchange transactions to avoid exchange rate risks in foreign currency positions. The exchange profit in 2025 was NT$29,841 thousand.
2. Inflation: The company's material costs are showing a slight downward trend, and inflation has no significant impact on the company.

(2) The Company's policy regarding high-risk investments, highly leveraged investments, loans to other parties, endorsements, guarantees, and derivatives transactions, the main reasons for the profits/losses generated thereby, and the plan for improving re-investment profitability:
The company's derivative commodity transactions are mainly forward foreign exchange transactions, the purpose of which is to avoid the exchange rate fluctuation risk of the net part denominated in foreign currencies, and is a transaction activity that is not for transaction purposes. In addition to the above transactions, the company has no transactions involving high-risk and high-leverage investments.

(3) Research and development plans to be carried out in the future, and further expenditures expected for research and development work:
1. Development of automotive polarizing plates - reliability improvement (85/85 reliability guarantee), new compensation film evaluation, new surface treatment management import
2. AR product development and introduction of related production and testing equipment.
3. Development of products for OLED applications.
4. Development of sunglasses products.

(4) Effect on the Company's financial operations of important policies adopted and changes in the legal environment at home and abroad, and measures to be taken in response:
The company pays close attention to and pragmatically improves important domestic policies and legal changes, and develops synchronously with international systems, technologies, and talents to enhance industrial competitiveness, and seek to integrate with the world, actively engage in economic and trade exchanges with countries, and cooperate with governments Promote economic liberalization, internationalization, and institutionalization policies to effectively increase and improve the company's operating efficiency and systems; in addition, to cooperate with the infectious disease prevention and control law and formulate special regulations for the prevention and control of severe and special infectious pneumonia and the government's epidemic prevention policies. Qualified personnel strictly implement the epidemic prevention procedures to maintain normal operational effectiveness and in accordance with the implementation of relevant policies and legal changes.

(5) Effect on the Company's financial operations of developments in science and technology (including cyber security risks) as well as industrial change, and measures to be taken in response:
1. The Company is a key member of various industry associations and maintains close relationships with market and technical personnel of upstream and downstream customers. The company is able to effectively grasp the dynamics of upstream raw materials, the development trends of display technologies, and the demands of end customers. In response to changes in the LCD market and price competition, the company not only continues to localize materials and reduce costs but also actively develops niche products such as ultra-thin polarizing plates, dye-based polarizing plates, PMVA polarizing plates, TFT automotive polarizing plates, PM/AM-OLED polarizing plates, polarizing plates for wearable products (smart bracelets/watches and metaverse VR/AR, etc.), polarized lenses for sunglasses, materials related to flexible products, optical materials for touch screens, and high-hardness protective film products, etc. Therefore, although the market demand and technological development in the LCD upstream and downstream industries are changing rapidly, the company is able to adjust flexibly with the industry's pulse, continuously creating value for customers. Additionally, to diversify operational risks, the company has been gradually establishing two additional pillars for its development—one through investment in the cybersecurity industry and the other in

biomedical technology. This strategy aims to align the company's operations with global trends in technology and biomedical development.

The Company has established comprehensive data backup and network security measures; however, it cannot guarantee the complete avoidance of network attacks or unauthorized access to confidential information by any third party that may paralyze the essential information and communication systems necessary for core business operations. These network attacks involve illegal intrusion into the company's internal network systems and can cause damage to the company's operations and reputation. In the event of a severe network attack, the company's systems may lose important data, resulting in losses, including:

(1) Inability to carry out production reporting, leading to disruptions in packaging and shipment, affecting deliveries.
(2) Suspension of electronic payments, damaging the company's credit.
(3) The inability to upload export tax rebate data before customs declaration has affected tax refunds and resulted in financial losses for the company.
(4) Leakage of research and development and production technology, affecting the company's competitiveness.
(5) Disclosure of proprietary information of customers, suppliers, employees, or other stakeholders, affecting the company's reputation and potentially facing significant legal liabilities and compensation.

To prevent and minimize the damage caused by such attacks, the company will implement relevant improvement measures and continuously update them, including:

(1) Implement a malware scanning mechanism for incoming equipment to prevent machines containing malicious software from entering the company.
(2) Strengthen network firewalls and control mechanisms to prevent the spread of computer viruses across devices and sites.
(3) Implement firewalls, multi-factor authentication (MFA), regular system updates, and cybersecurity monitoring mechanisms.
(4) Deploy endpoint antivirus solutions based on device types to enhance protection against increased data leakage and access control risks associated with remote work.
(5) Adopt advanced solutions and technologies to detect and handle malware.
(6) Introduce high availability (HA) technology for core systems to ensure business continuity and reduce financial and reputational risks.
(7) Encrypt and back up critical data regularly, implement offsite backup mechanisms, and establish an incident response plan to minimize the impact of cyberattacks.
(8) Conduct regular cybersecurity awareness training to improve employee vigilance against viruses and hacking threats.
(9) Enhance phishing email detection and conduct social engineering drills to assess employee cybersecurity awareness.
(10) Establish an integrated information security operation and maintenance platform, conduct regular employee awareness tests, and engage external experts for cybersecurity assessments.

(6) Effect on the Company's crisis management of changes in the Company's corporate image, and measures to be taken in response:

Since the company went public in October 2002, it has established spokespersons and published information operations, and held Institutional Investor Conference in a timely which will improve the transparency of business information.

(7) Expected benefits and possible risks associated with any merger and acquisitions, and measures to be taken in response:

The company did not engage in mergers and acquisitions plans in 2025 and as of the publication date of the annual report, so there is no such possible risk.

(8) Expected benefits and possible risks associated with any plant expansion, and measures to be taken in response:

The company has no plans to expand domestic plants in the short term, and its main goal is to increase the utilization rate of existing capacity and increase production efficiency, and improve production efficiency through the improvement of existing equipment.

(9) Risks associated with any consolidation of sales or purchasing operations, and measures to be taken in response:

(1) The company's main customers are concentrated in domestic and foreign panel manufacturers, in order to diversify the credit risk of customers, the company reviews the customer's credit limit carefully, and it also signs a non-claimed account receivable sales contract with the bank group to reduce the possible impact of the customer's credit risk.

(2) In order to reduce the risk of overdue or debiting of accounts receivable, the company actively diversifies the concentration of customers, and decentralize the source of raw materials to reduce dependence on a few suppliers such as Japan.

(10) Effect upon and risk to the Company in the event a major quantity of shares belonging to a director (including independent director), or a major shareholder holding greater than a 10 percent stake in the company has been transferred or has otherwise changed hands, and measures to be taken in response: Not applicable.

The directors, supervisors, or major shareholders holding more than 10% of the company's shares do not have a large number of transfers or exchanges of equity, so they have no significant impact on the company's operations.

(11) Effect upon and risk to Company associated with any change in governance personnel or top management, and measures to be taken in response: None.

The management of the company focuses on company operations, supplemented by coordination with an audit committee composed of independent directors, assistance and support, there is no operational right to change the possible risks to the company.

(12) Litigious and non-litigious matters:

For the most recent two fiscal years and up to the date of publication of the annual report, any litigious, non-litigious, or administrative disputes involving the Company that have been concluded by a final and unappealable judgment or are still pending, and whose outcomes may have a material impact on shareholders' equity or the market price of the Company's securities, including the factual background, amount at stake, date of commencement, principal parties involved, and the current status as of the date of publication of the annual report: No concluded or pending cases with material impact.
For the most recent two fiscal years and up to the date of publication of the annual report, any litigious, non-litigious, or administrative disputes involving the Company's directors, supervisors, president, persons with actual responsibility, major shareholders holding more than 10% of shares, or subsidiaries, that have been concluded by a final and unappealable judgment or are still pending, and whose outcomes may have a material impact on shareholders' equity or the market price of the Company's securities, including the factual background, amount at stake, date of commencement, principal parties involved, and the current status as of the date of publication of the annual report: No concluded or pending cases with material impact.

(13) Other important risks, and measures to be taken in response: None.

Other important matters: None.

Special Disclosure

Affiliated Company Related Information

Please go to the MOPS (https://mops.twse.com.tw) and click on "Single Company" under "Electronic Document Download" and then "Three Forms and Documents of Related Enterprises" to search.

Query URL: https://mopsov.twse.com.tw/mops/web/t57sb01_q10

In the most recent year and as of the date of publication of the annual report, the handling of private equity securities:

Not applicable.

Other necessary supplementary notes:

None.

In the most recent year and up to the date of publication of the annual report, if there is an event that has a significant impact on shareholders' equity or the price of securities specified in Article 36, paragraph 3, of this law, it shall also be stated item by item:

No such situation.

OPTIMAX TECHNOLOGY CORPORATION

Chairman: Peter Chao

AI assistant

Optimax — Annual Report 2025

52283_rns_2026-06-05_9bdbe69e-8d7a-429b-a55d-717170bb5bfd.pdf

OPTIMAX TECHNOLOGY CORPORATION

2025 Annual Report

Director, Supervisor, and Management team

(1) Directors and Supervisors

5.1 Board Diversity :

Management goals achieved:

Gender composition of the Board of Directors:

5.2 Board Independence:

Remuneration paid during the most recent fiscal year to Directors, Supervisors, General Manager, and Assistant General Managers

1. Remuneration paid to Directors and Independent Director

(1) The state of operations of the Board of Directors

Other matters to be included:

(2) The state of operation of the audit committee:

1-1 The company’s greenhouse gas inventory and confirmation status in the last two years

1-1-1 Greenhouse gas inventory information

1-1-2 Greenhouse Gas Confirmation Information

1-2 Greenhouse gas reduction goals, strategies and specific action plans

Information of replace it Certified Public Accountant:

Comprehensive shareholding ratio information

Capital Overview

(1) Capitalization

1. Capitalization

2. Shares Categories

3. Information on the shelf registration: Not applicable.

(2) List of principal shareholders

Insurance of Corporate Bonds

Implementation of the fund utilization plan

Operational Highlights

Business Content

(1) Business Scope

(2) Industry Overview

2. Industrial connection

3. Industry development trends and competition

(1) Product development trend

(2)Product competition

(3) Technology and R&D Overview

(4)Long-term and short-term business development plans

1. Short-term development plan:

Marketing and sales overview

(1)Market analysis

3. Favorable factors for competitive niche and development prospects and corresponding strategies

B. There are many potential competitors

(2) Important uses of major products and production process

(3) Supply status of main raw material

Explanation of reasons for changes in main materials in 2025:

Employee information

Environmental protection expenditure information

(2) Countermeasures:

Labor Relations

1. Employee welfare

2. Employee training and development and performance management

3. Employee rewards and care

4. Employee communication

5. Retirement system

6. Other important agreements

2. Information Security Policy:

3. Specific management plan:

4. Invest resources in the Cyber security risk management

Special Disclosure

Affiliated Company Related Information

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Optimax Annual Report 2025