日腾生集團 RADIUM GROUP

Stock Code : 2547

RADIUM LIFE TECH. CO., LTD.

2026 Annual General Meeting

Meeting Handbook

Type of Meeting : Physical Meeting

Time : 9:00 a.m. on Tuesday, June 9, 2026

Place : Palais de Chine Hotel

(5F-Grand Hall, No.3, Section 1, Chengde Road, Taipei City, Taiwan)

Meeting Agenda ... 1
Report Items ... 2
Ratification Items ... 5
Special Motion ... 5
Meeting Adjourned ... 5

Attachment
1. 2025 Business Report ... 6
2. 2025 Audit Committee's Review Report ... 18
3. Status of 2025 Domestic Secured Corporate Bond Issuance ... 19
4. Status of 2025 Related Party Transactions ... 20
5. Sustainability Roadmap and Strategic Plan ... 21
6. Revised "Sustainable Development Best Practice Principles" ... 26
7. Independent Auditors' Report and 2025 Consolidated Financial Statements ... 33
8. Independent Auditors' Report and 2025 Parent Company Only Financial Statements ... 46
9. 2025 Earnings Distribution Table ... 59

Appendix
1. Articles of Incorporation ... 60
2. Rules and Procedures of Shareholders' Meeting ... 66
3. Shareholdings of All Directors ... 70

Radium Life Tech Co., Ltd.
2026 Annual General Meeting Agenda

Type of Meeting : Physical Meeting
Time : 9:00 a.m. on Tuesday, June 9, 2026
Place : Palais de Chine Hotel
(5F-Grand Hall, No.3, Section 1, Chengde Road, Taipei City, Taiwan)

Chairman’s Address
Report Items
(1) To report the business of 2025.
(2) 2025 Audit Committee's Review Report.
(3) To report the Distribution of 2025 Employee and Directors' Remuneration.
(4) To report the status of 2025 endorsements and guarantees.
(5) To report the status of 2025 domestic secured corporate bond issuance.
(6) To report the status of 2025 related-party transactions.
(7) To report the Sustainability Roadmap and Strategic Plan.
(8) To report the amendment of "Sustainable Development Best Practice Principles".
Ratification Items
(1) To accept 2025 Business Report and Financial Statements.
(2) To accept 2025 Earnings Distribution.
Special Motion
Meeting Adjourned

Report Items

Report Items 1

To report the Business of 2025.

Explanation: Please refer to Attachment 1.

Report Items 2

The 2025 Audit Committee's Review Report

Explanation: Please refer to Attachment 2.

Report Items 3

To report the Distribution of 2025 Employee and Directors' Remuneration.

Explanation:

(1) In accordance with article 19-1 of the company's "Articles of Incorporation".

(2) The 2025 remuneration for employees and directors was approved by the board of directors on March 10, 2026. The appropriated amount are NT$32,000,000 for employees' remuneration and NT$29,000,000 for directors' remuneration, both of which will be paid in cash.

Report Items 4

To report the status of 2025 endorsements and guarantees.

Explanation:

(1) In accordance with article 4 of the company's "Procedures for Endorsements and Guarantees", if the aggregate amount of endorsements and guarantees provided by the company and its subsidiaries reaches 50% or more of the company's net worth, must be justified at the shareholders' meeting.

(2) As of December 31, 2025, the company's standalone endorsements and guarantees totaled NT$22,869,165,000. On a consolidated basis, the total amount reached NT$27,025,165,000,

representing 160.19% and 189.30% of the company's net worth, respectively, based on the 2025 audited financial statements. As the total amount exceeded the 50% net worth threshold, this report is being presented to the shareholders' meeting in accordance with regulatory requirements.

(3) All entities receiving endorsements and guarantees are members of the Radium Group. These arrangements are essential to fund business growth and support operational needs within the Radium Group. Through active parental oversight, the Company monitors subsidiary performance to ensure fiscal stability and maximize group synergies.

Report Items 5

To report the status of 2025 domestic secured corporate bond issuance.

Explanation :

(1) On May 9 and November 12, 2025, the board of directors approved the issuance of the 2025 first, second, and third domestic secured corporate bonds, each in the amount of NT$1,000,000,000. These issuances were specifically designated to refinance the company's first through third secured corporate bonds issued in 2020.

(2) The 2025 first through third domestic secured corporate bonds were issued on May 28, June 26, and December 24, 2025, respectively. Each series carries a three-year maturity with a fixed annual interest rate. Detailed issuance terms are provided in Attachment 3. For further information, please refer to the "Bonds" section of the Market Observation Post System (MOPS).

Report Items 6

To report the status of 2025 related-party transactions.

Explanation : Please refer to Attachment 4.

Report Items 7

To report the Sustainability Roadmap and Strategic Plan.

Explanation :

Please refer to Attachment 5.

Report Items 8

To report the amendment of "Sustainable Development Best Practice Principles".

Explanation :

(1) In accordance with Letter No. 11400161181 issued by the Taiwan Stock Exchange on September 2, 2025, the Company has amended its 'Sustainable Development Best Practice Principles'.

(2) For the revised the "Sustainable Development Best Practice Principles", please refer to Attachment 6.

Ratification Items

1. To accept 2025 Business Report and Financial Statements (proposed by the Board of Directors)

Explanation :

(1) The Company's 2025 consolidated financial statements and individual financial statements have been audited by Mr. Yang, Ching Cheng and Ms. Fang, Alice. from Deloitte & Touche. The auditors issued an unqualified opinion in their report. Furthermore, the Audit Committee has reviewed the independent auditors' report, the financial statements and the business report, and finding them to be in order and without discrepancies

(2) For the 2025 Business Report, the Accountants' Review Report and Financial Statements, and the Audit Committee's Review Report, please refer to Attachment 1, Attachment 2, Attachment 7 and Attachment 8.

Resolution :

2. To accept 2025 Earnings Distribution (proposed by the Board of Directors)

Explanation :

(1) The 2025 earnings distribution has been prepared in compliance with the law and the Articles of Incorporation. A cash dividend of NT$828,075,719 (NT$0.8 per share) is proposed, with priority given to 2025 earnings. Individual dividend payments will be rounded down to the nearest whole New Taiwan Dollar; any fractional amounts below NT$1 will be recognized as the Company's 'Other Income'.

(2) Regarding the aforementioned cash dividend, the Shareholders' Meeting is proposed to authorize the Chairman to determine the ex-dividend record date and payable date. Should any subsequent change in the number of outstanding shares necessitate an adjustment to the payout ratio, the Chairman shall be fully authorized by the Shareholders' Meeting to handle all related matters.

(3) For the 2025 Earnings Distribution Table, please refer to Attachment 9.

Resolution :

Special Motion Meeting Adjourned

Attachment 1.

RADIUM LIFE TECH. CO., LTD.

2025 Business Report

With nearly half a century of experience, we lay the foundation for Radium's next decade.

Thank you to all esteemed shareholders for your long-term support of Radium. Looking back on half a century of business operations, companies that have weathered economic cycles are those that consistently meet society's most fundamental needs, building long-term value through discipline and patience.

In 2025, Radium Group will be at a critical turning point. The Group's development is driven by three long-term engines: the circular water economy, construction and transit-oriented development (TOD), and the health and wellness industry for seniors. These three businesses are independent yet mutually supportive, together building the cornerstone for Radium's stable growth over the next decade.

I. Circular Economy and AI Smart Water Resources

From construction to a city-scale sustainability platform

Water resources are the most fundamental, yet often overlooked, infrastructure for a city. The reason why Radium chose to invest in this field is because of its long-term viability, public benefit, and irreplaceable quality.

In 2025, water resources will contribute over 40% of the Group's consolidated revenue, making it the Group's most important core growth driver. This indicates that Radium's operational structure has evolved from traditional construction to a stable model based on "basic public services + long-term contracts + technological capabilities".

In the North District of Taoyuan, subsidiary Rih Ding Water Enterprise Co., Ltd. is implementing Taiwan's largest public sewage BOT project. To date, it has connected 166,000 households, representing over 60% of all public sewage connections in Taoyuan City; daily sewage treatment capacity currently reaches 100,000 CMD and will increase to 150,000 CMD upon completion of the third phase. This stable and predictable water resource forms the foundation of the Bao Ding Reclaimed Water system, enabling a complete cycle of "sewage recycling - advanced purification - reclaimed water supply - industrial reuse."

The Bao Ding Reclaimed Water BTO project currently provides a stable supply of 40,000 CMD of water daily to the petrochemical, electronics, and industrial parks. With a total supply capacity of 112,000 CMD, it is the largest smart reclaimed water platform in northern Taiwan. This is not only an engineering achievement but also a "small urban reservoir" that enhances urban resilience, reduces pressure on reservoirs, and supports long-term industrial development.

At the same time, Radium has deeply integrated AI into its water operations to build Taiwan's

first fully automated smart reclaimed water plant. Through AI-powered water quality anomaly detection, membrane lifespan prediction, energy consumption optimization, and a data lake decision-making system, the company has successfully upgraded the traditional water business into a high-tech, exportable urban infrastructure service and was selected as one of Business Weekly's Top 100 AI Innovators. The circular economy and AI-powered smart water solutions will continue to be Radium's most internationally competitive long-term undertaking.

II. Construction projects, TOD and public works

Let buildings be the key to sustainable urban development

Construction is a long-term commitment to a city's operations. Radium continues to focus on rail economics, urban renewal, and public works, centering its strategy around TOD (transit-oriented development). In 2025, construction officially began on the joint development project for the "The Land Development Project of WuRi WenXin BeiTun Line Wenxin Chongde Station of TaiChung Mass Rapid Transit Systems" on the Taichung MRT Green Line, signifying a key milestone in Radium's expansion into central and southern Taiwan. This project combines residential, commercial, and public spaces, and will connect to future joint development projects around the Wenxin Yinghua Station and Nantun Station to create a comprehensive rail-oriented lifestyle zone.

In Taipei City, we are advancing the Guanqian Road urban renewal project, planning a Grade A smart green building for commercial use, and undertaking the reconstruction of the Daan District light luxury residential building "RADIUM ONE". We are incorporating the WELL health building standard, along with smart, green building, low-carbon, and seismic resistance features, to demonstrate Radium's commitment to resident safety and urban quality.

From the new National Palace Museum administrative building to the Dan Jin Housing Project, Radium has accumulated cross-generational project management and public collaboration capabilities. We understand all too well that the value of public infrastructure lies not in short-term profits, but in its ability to serve as a reliable pillar for the city's long-term functioning.

III. Health and Wellness for Seniors Business

Respond to the aging society and build a friendly living model for all ages

Taiwan has officially entered a super-aged society, posing a comprehensive challenge to housing, eldercare, and community structures. We have entered the senior care industry with two brands, "Le Tao Chu" and "The Genesis" integrating real estate development, smart health management, and professional operations. The Zhonghe "i Home" social housing project has adopted a multigenerational co-living model and received the National Excellence in Construction Award, demonstrating that all-age friendly housing is not merely a concept, but a viable and replicable operating model.

The "The Genesis- Sanzhi" is a community of 816 households for all ages. It integrates smart

healthcare, health management, and the natural environment to create a demonstration complex balancing quality of life and property value. Wellness and senior care is a long-term investment aligned with demographic trends and possessing high social value for Radium.

IV. Mature operations: A key pillar for stable cash flow and brand value

Wan Da Tong Enterprise, Q Square, and Radium Kagaya International Hotel

In addition to its three major growth engines, Radium continues to invest in a number of established operations, providing the Group with stable cash flow, brand strength, and operational resilience.

Wan Da Tong Enterprise operates Taipei Bus Station, a long-standing hub for public transportation and urban life, and a key component of the city's integrated transportation network. Wan Da Tong Enterprise has also integrated government initiatives, local tourism, and cross-border transportation to build a green transportation platform. This not only generates sustainable revenue but also provides Radium with a crucial strategic component in its smart city and public infrastructure endeavors.

The Q Square is a transportation hub shopping mall that successfully integrates pedestrian traffic, commerce, and key urban locations to create a sustainable operating model. In response to structural shifts in the retail landscape, Q Square continues to optimize its brand mix and space efficiency, ensuring stable rental income and establishing itself as a highly valuable commercial component in TOD projects.

Radium Kagaya International Hotel provides high-end Japanese service, a strong cultural brand, and a legacy of trust. Its business logic prioritizes quality, reputation, and a loyal customer base over scale expansion. This philosophy aligns closely with Radium's core value of long-termism.

Move forward steadily and steer in the right direction for the next decade

Radium is committed to advancing a sustainable future: a circular economy ensures water availability for cities and industries; construction and TOD enhance urban efficiency; health and wellness initiatives support stable societal progress in an aging population; and established operations provide a solid foundation for the Group. These businesses have laid the clearest and most solid foundation for Radium's growth over the next decade. Thank you for your continued support and trust. We will continue to create stable and long-term value for shareholders with a forward-looking and sustainable approach.

The Company's business results in 2025 and prospects in 2026 are reported as follows:

I. 2025 business results

(I) Implementation results of business plans (including consolidated financial statements) (In Thousands of New Taiwan Dollars)

Year Item	2025	2024
Operating revenue	6,153,592	7,063,759
Operating income	1,138,448	1,146,820
Non-operating income and expenses	2,793,563	(877,411)
Net (loss) profit for the year	2,979,737	(37,240)
Total comprehensive income/(loss) for the year	2,979,703	(31,554)

(II) Budget execution

The Company is not required to disclose its budget execution as it did not disclose its financial forecast in 2025.

(III) Revenues and profitability analysis (including consolidated financial statements)

Item			2025	2024
Financial structure	Debt to assets ratio (%)		75.73	80.39
	Long-term capital as a % of PP&E (%)		644.79	605.91
Solvency	Current ratio (%)		95.86	92.69
	Quick ratio (%)		38.10	44.32
	Interest coverage ratio (times)		4.59	1.13
Profitability	Return on assets (%)		5.88	1.21
	Return on equity (%)		23.45	(0.34)
	As a percentage of paid-in capital (%)	Operating Income	11.00	12.01
		Profit Before Tax	37.99	2.82
	Net profit margin (%)		48.42	(0.53)
	Earnings per share (NTD)		2.85	(0.08)

(IV) Research and development status

1. Construction Business

(1) Introduction of age-friendly senior housing for both rental and sale, featuring innovative operating concepts.
(2) Utilization of the TOD (transit oriented development) urban development model to design collective smart green buildings by combining the co-configuration type with the public transportation station.

(3) Integration of urban renewal with renovation for urban unsafe and old buildings in order to revive urban functions, create a friendly living environment, promote land use and public interest.

(4) Development of multi-functional buildings such as residential complexes with transportation, shopping malls, and movie theaters.

Circular Economy Business

(1) Energy transformation will play an important role in achieving the Net-Zero 2050. Based on the general description of the path and strategy for Taiwan's net zero target by 2050, we can see that the proportion of renewable energy in our energy mix will reach 60% to 70% by 2050. In response to promote policies, we have invested in converting waste-to-energy resources into renewable energy to improve the efficiency of resource utilization, while also integrating the ecological chain of the resource recycling industry within the Group. By doing so, we further decease the cost of sludge treatment and develop high-price high calorific value waste solvents and materials. We subsequently convert them into recycled fuels or recycled building materials for use within the Group's subsidiaries or sell them externally. We have obtained "Build-Operate-Transfer (BOT) Project of Changhua Coastal Industrial Park Waste Treatment and Resource Recovery Center by Industrial Development Bureau, Ministry of Economic Affairs" and passed the environmental impact assessment and are currently actively engaging in public communication.

(2) With the government proactive approach to promote renewable energy policies, it is hoped that the future trend of energy use will lean towards a combination of power creation, power conservation, energy storage, and smart grid applications. At Radium Life, we follow the government's policies and have carried out in-group electricity consumption inventory and resource integration planning. This helped evaluate the feasibility of our participation in the electricity trading platform and we have also begun the future carbon rights acquisition and carbon capture plans, deploying carbon negative technology and new energy development business.

Operating Businesses

(1) Smart station management system and ticketing platform to strengthen the security of the station and ticketing immediacy.

(2) Shopping mall service software and hardware information system upgrade to optimize online live streaming, data integration and marketing platforms.

(3) To guild GA data analysis at the hotel, enhance website SEO settings, optimizes online reservations and member attribute grouping, and develops the AI smart butler function for the website.

II. Summary of the 2026 business plan

(I) Business policy

We create core values by making architecture our starting point. As environment and architecture is our core pursuit, we are committed to the belief that land resources belong to the public. Based on this notion, we construct buildings with public benefit in mind and incorporate our business philosophy “innovation, diversity, sustainability and coexistence” into each project so that they can last for centuries. As a responsible builder, we strive to provide a quality living environment and seek joint prosperity with customers, enterprises and the social environment. Furthermore, not only do we create residential and office products, to cater to the increasing needs of an aging society, we have also entered into the “recreational and leisure housing” market. By constructing a care service system that looks after the body, mind and soul of senior citizens, we have built a new healthy lifestyle that allows senior citizens to care for themselves.

By driving a diversification strategy and expanding segments with long-term stable returns, Radium has proactively extended its operations into the circular economy and renewable energy sectors in recent years. In doing so, we are able to enhance the Group’s revenue scale, business development, and profitability.

Moving forward, Radium will uphold its principle of prudent and steady management, deeply integrating our core philosophy of “Innovation, Diversification, Sustainability and Symbiosis”, while balancing the interests of our shareholders, the well-being of our employees, and our social responsibilities. We remain committed to refining our governance effectiveness, creating long-term, stable value for shareholders while dedicating ourselves to the sustainable development of society and the environment.

(II) Expected sales volume and basis

The Group’s revenue and profits targets for 2026 will be driven by the performance of the construction, circular economy, and operations businesses. In the construction business, revenue is expected to be contributed by the sale of remaining units in the Banqiao Fu-Jou Project, the handover of “The Genesis – Sanzhi” senior living development, construction income from the turnkey contract for the “Dan Jin Housing Project” social housing in Tamsui District, New Taipei City, revenue will also be generated from high-tech plant construction projects, and rental income from “Le Tao Ju Senior Happiness Home-Zhonghe and Sanzhi.”; in the circular economy business, revenue sources will include the Taoyuan sewer system project, operating income, income from Phase 3 expansion of the sewage treatment plant, the construction of the Bao Ding Reclaimed Water Plant, income from water treatment services, steady revenue from solar power generation. The operations business will continue to generate stable income from facilities such as the Taipei Transfer Station, Q Square and Jing

Zhuan Food and Hospitality, and Radium Kagaya International Hotel. It is expected that the investment in the subsidiaries will continue to deliver mutually beneficial and complementary effects on the Group's overall profitability, contributing to stable and sustained revenue streams.

(III) Important production and sales policies

Production strategy

(1) Construction Business

Driven by market demand, Radium Group integrates internal resources across its subsidiaries to advance production and development strategies. Looking ahead, the Group will focus on key trends including smart buildings, green buildings, products for all ages, and ESG-related energy conservation and carbon reduction initiatives. It will also gradually and systematically incorporate future building planning and design processes to enhance building quality and added value.

In terms of land development, the Group continues to adopt a diversified and flexible acquisition approach, carefully pre-assessing potential projects involving joint development, redevelopment of aging urban areas, urban renewal, and direct land acquisition, prioritizing sites with favorable locations, transportation links, public infrastructure, and development potential. All investment decisions are made in accordance with the Group's internal control procedures and are supported by financial feasibility analysis and risk management mechanisms to balance cost-effectiveness with operational stability, thereby supporting the Group's long-term sustainability.

(2) Circular Economy Business

SRF fuel and fly ash recycled building materials from recycled waste are produced from waste, and is sold to industrial boiler plants and coal-fired power plants, or the "Build-Operate-Transfer (BOT) Project of Resource Processing Center" in Changhua Coastal Industrial Park, and will sell its electricity wholesale after generating electricity. Fly ash recycled building materials are expected to be promoted as a raw material for cement processing plants, ready-mixed concrete plants, pre-built pile construction companies and asphalt plants.

The Company is investing in innovative green energy and transitioning into an energy services provider. We are developing solar and wind power generation projects, expanding into the renewable energy retailing business, and integrating green power demand across the Group.

Sales strategy

(1) Construction Business

In terms of sales strategy, the Group focuses on understanding market demand and tailors product planning and positioning to different customer

segments, ensuring first-time buyers, those looking to upgrade their homes, and high-end customers can all find a suitable product. The sales method employs a multi-channel strategy, including direct sales, sales through consignment, and a strong emphasis on digital marketing, to broaden market access and enhance sales efficiency, with the primary goals of accelerating sales and minimizing inventory risk.

In addition, the Group places a high priority on post-handover and post-rental service quality. By implementing robust property planning and management, along with effective customer service systems, we enhance the consumer living experience and further increase product value. We believe that good service helps build long-term customer relationships and brand trust, and strengthens the company's image and competitiveness in the market through word-of-mouth referrals. In the future, we will continue to refine our sales methods and service offerings to drive steady growth in our overall construction business.

(2) Resource Recycling Business

SRF renewable fuel produced from waste is sold to Taipower through high-efficiency combustion and power generation. The waste material is converted into recycled materials, in line with the spirit of resource recycling and reuse.

III. Future development strategies of the Company

(I) Dedication to the construction business

Continue to strive for joint development projects and public urban renewal projects.
Cooperate with private land owners to develop dangerous old buildings, urban renewal projects and acquisition and sales of buildings.
Integrate group resources to maintain high quality of construction projects to create the highest efficiency.

(II) Circular Economy Business

We accelerate project planning, design, construction, management, operation and R&D for circular economy-related industries and technologies. Moreover, we will also make an effort to proactively participate in the government's bidding projects for circular economy strategies, or work with companies in other industries. By expanding participation and accelerating the development of the Group, we are at the same time deepening our corporate social responsibility.
We continue to integrate the power of industry and academia to strengthen the cooperation between government, industry, academia and research. Through teaming up with other operators, we aim to transform the Company towards environmental

protection, safety, and high value-added development. In the meantime, we will also promote technology integration and train professional talent.

By providing water treatment, waste reuse, solar energy and waste-to-energy systems, we create a “Circular Economy Ecological Park”. The Park provides localities, communities, and enterprises with a complete mechanism for waste reduction, recycling and reuse. By doing so, not only is the cost of investment in resources reduced but waste generation is at the same time also decreased.
We will continue to participate in the bidding of the government’s infrastructure tender plans for water resources, renewable energy and circular economy.
Radium is involved in green energy innovation, developing solar and wind power generation and expanding into renewable energy retailing to integrate green power demand within the Group.

IV. Impacts of the external competitive environment, the regulatory environment, and the overall business environment

(I) Impacts of the external competitive environment

In order to strengthen its core competitiveness, Radium has continuously improved its product quality and operational strategies. Leveraging professional specialization and teamwork, the Group has brought on experienced planning, design, and construction teams to ensure that all stages – from design and construction to supervision – meet stringent quality and safety standards, thereby enhancing the durability and safety of its buildings.

In light of the increasingly competitive market environment, Radium continues to strengthen its professional team’s overall capabilities and plan forward-looking product positioning based on market trends, while enhancing product competitiveness through a rigorous quality control mechanism. At the same time, we prioritize building a robust after-sales service system to improve customer satisfaction and brand loyalty, thereby strengthening our market position.

The government continues to implement selective credit controls, leading financial institutions to adopt a more prudent approach to land financing and mortgage loan-to-value ratios, thereby placing some constraints on capital flow into the overall property market. In addition, in response to climate change policies, Taiwan has gradually implemented a carbon fee system, which is driving up the prices of building materials and construction costs—a key operational variable the industry needs to address carefully.

In terms of the overall economic situation, the global economy is showing a slow recovery trend. Although the construction industry is facing pressure from rising raw material and labor costs, government housing policies such as the "Preferential Housing Loans for the Youth" will help support demand for owner-occupied housing. Increased

market focus on urban renewal and redevelopment of aging buildings will help stimulate related development demand.

While inflation remains high, real estate with prime locations and sound planning continues to be the market's preferred choice. The market maintains a reasonable level of short-term confidence, and real estate continues to offer value preservation characteristics. However, Radium will continue to carefully assess overall economic and policy developments to address market volatility risks.

The Circular Economy Business is a new venture developed by the Group in recent years. At present, we are in discussion with a number of technology companies. We have also taken a proactive approach to evaluate alliances or mergers and acquisitions in order to shorten the learning curve and develop new business opportunities, accelerating the development of the Circular Economy Business.

(II) Impact of the regulatory environment

In response to a series of real estate market control measures the government has been successively implementing since 2023 – including the Central Bank's continued selective credit controls, the implementation of House and Land Transactions Income Tax 2.0, the Housing Hoarding Tax 2.0, the prohibition of presale housing contract transfers, and the strengthening of the Actual Price Registration system – the overall market has gradually shifted from being investment-driven to being driven by owner-occupiers. This has also relatively increased the challenges for the construction industry in terms of capital management, product planning, and sales pace.

Radium understands that relevant policies will increase the funding costs and operational challenges for development projects. Therefore, it continues to closely monitor the policy direction of governing authorities and proactively adjusts its project launch strategies based on market conditions and regulatory changes. This includes flexible planning of product positioning, launch timing, and pricing structures to ensure products align with actual market demand and mitigate the impact of policy fluctuations on operations.

In terms of sales strategy, Radium will adjust its sales methods and marketing pace based on market conditions, strengthen product differentiation and brand trust, and improve sales efficiency to ensure sales targets are met. In addition, the Group continues to optimize its financial structure and capital allocation, while also strictly controlling construction costs and development risks. This is to enhance overall operational resilience and mitigate the adverse effects of regulatory and policy changes on the Group's business, ensuring its long-term, stable growth.

In addition, on January 10, 2023, the Legislative Yuan passed the third reading of the "Greenhouse Gas Reduction and Management Act" to amend it as the "Climate Change Response Act", amended and announced on February 15, 2023, incorporating "2050 Net-Zero" into regulations. In order to plan the pace of carbon reduction of the

Radium Life in the future, the Company has established a “Corporate Sustainability Committee” to map out the organizational sustainable development blueprint, the greenhouse gas inventorying strategy, the sustainable supplier management plan, and the carbon inventorying within the Group. The Company will formulate its carbon reduction measures year by year, and set important milestones for carbon reduction at each stage to implement carbon reduction targets.

(III) Impacts of the overall business environment

In 2025, the global economy showed moderate growth as inflationary pressures gradually eased. However, international political and economic conditions remain highly uncertain. In March 2026, a US-led coalition strike on Iran escalated geopolitical risks in the Middle East, potentially causing uncertainties in energy supplies, inflation, financial markets, and interest rate policies. Furthermore, US trade and tariff policies are impacting the global supply chain restructuring and corporate investment decisions. Overall, while the global economy continues to recover, structural risks remain, placing greater demands on business resilience and risk management capabilities. Although the global economy is expected to continue its growth trend in 2026, the pace of growth will likely moderate. Increased focus on sustainable development, energy transition, and infrastructure investment across nations will be key areas of long-term development.

Taiwan's economy performed relatively steadily in 2025, benefiting from the continued expansion of key industries such as artificial intelligence, high-performance computing, and semiconductors, which boosted export growth and related investment. However, traditional industries still face challenges from international competition and shifts in demand. Consumer spending is expected to maintain growth, while investment sentiment is becoming more prudent as the real estate market adjusts to credit controls, the interest rate environment, and supply-demand dynamics. The government continues to promote public construction, social housing, transportation, disaster prevention projects, and energy transition policies to provide a relatively stable demand base for the construction industry. Internal demand and public investment will continue to be key drivers of economic growth in 2026, and will also contribute to industrial restructuring and balanced regional development.

In response to changes in the overall business environment, Radium has continued to focus on its core construction and development business while actively cooperating with government public construction policies and investing in sewage infrastructure, urban renewal projects, public works, and related projects to accumulate project management experience and professional capabilities. Moreover, we have been developing towards diversified management in the hope of stabilizing profits. By doing so, we aim to enhancing the Company's ability to respond to changes in the general management environment.

The above has been duly reported to all shareholders.

Lastly, to all shareholders,

Good health and all the best

Chairman: Rong Shian Lin Company officer: Liu Yao Kai Chief Accounting Officer: Rita Liu

Attachment 2.

Audit Committee's Review Report

We have audited the 2025 business report and financial reports (incl. consolidated and standalone financial statements). The aforementioned financial statements and earnings distribution table are audited by Deloitte Taiwan, and the CPAs have issued a report with unqualified opinions. The business report, financial statements and the motion for earnings distribution stated above have been reviewed by the Audit Committee and no discrepancy has been found. We have presented you the reports based on the provisions stipulated in Article 14-4 in the Securities and Exchange Act and Article 219 in the Company Act.

Regards,

2026 Shareholders' meeting of Radium Life Tech Co., Ltd.

Convener of the Audit Committee : K. C. Chou

March 10, 2026

Attachment 3. Status of 2025 Domestic Secured Corporate Bonds Issuance

Corporate Bond Type		First time in 2025 secured ordinary corporate bonds	Second time in 2025 secured ordinary corporate bonds	third time in 2025 secured ordinary corporate bonds
Issue (Processing) Date		May 28, 2025	June 26, 2025	December 24, 2025
Denomination		NT$1,000,000	NT$1,000,000	NT$1,000,000
Issuing and Trading Locations		Taiwan	Taiwan	Taiwan
Issue Price		Issued in full by face value	Issued in full by face value	Issued in full by face value
Total Amount		NT$1,000,000,000	NT$1,000,000,000	NT$1,000,000,000
Interest Rate		Annual interest rate: 2.07%	Annual interest rate: 2.05%	Annual interest rate: 1.9%
Period		3 years
Expiration Date: May 28, 2028	3 years
Expiration Date: June 26, 2028	3 years
Expiration Date: December 24, 2028
Guarantee Agency		First Commercial Bank	First Commercial Bank	Taiwan Business Bank
Trustee		Taishin International Bank	Taishin International Bank	Taishin International Bank
Underwriting Agency		First Securities Inc.	First Securities Inc.	Taiwan Cooperative Securities
Attorney		Far East Law Offices
Attorney: Chiu Ya-Wen	Far East Law Offices
Attorney: Chiu Ya-Wen	Far East Law Officers
Attorney: Chiu Ya-Wen
CPA		Deloitte Taiwan
CPA: Yang, ChingCheng	Deloitte Taiwan
CPA: Yang, ChingCheng	Deloitte Taiwan
CPA: Yang, ChingCheng
Repayment method		Repayment of principal in one lump sum
At the end of three years from the issue date	Repayment of principal in one lump sum
At the end of three years from the issue date	Repayment of principal in one lump sum
At the end of three years from the issue date
Outstanding principal repayment		NT$1,000,000,000	NT$1,000,000,000	NT$1,000,000,000
Redemption or Early Settlement Terms		None	None	None
Restrictions		None	None	None
Name of credit rating agency, rating date, results of corporate bond rating		None	None	None
Attached Other Rights	Number of ordinary shares, overseas depositary receipts or other marketable securities converted (exchange or stock option) as of the publication date of the Handbook	N/A	N/A	N/A
	Issuance and conversion (exchange or stock option)	Details of the company's First Secured Ordinary Corporate Bonds Issued in 2025	Details of the company's Second Secured Ordinary Corporate Bonds Issued in 2025	Details of the company's Third Secured Ordinary Corporate Bonds Issued in 2025
The method of issuance and conversion, exchange or stock options, possible dilution of equity and impact on equity of existing shareholders.		There is no material adverse impact.	There is no material adverse impact.	There is no material adverse impact.
Name of the custodian agency		N/A (non-exchangeable bonds)	N/A (non-exchangeable bonds)	N/A (non-exchangeable bonds)

Note: For additional issuance information, please refer to the "Bonds" section on the Market Observation Post System (MOPS)
Search Path: Market Observation Post System (MOPS) > Bonds > Corporate Bonds > Historical Data Inquiry (Excluding Data in the Latest 3 Months)
Website URL: https://emops.twse.com.tw/server-java/t58query

Attachment 4.

RADIUM LIFE TECH. CO., LTD.

Status of 2025 Related Party Transactions

Serial Number	Board of directors / announcement date	Subject matter and content of the transactions	Counterparty	Counterparty relationship with the Company	Contract amount (In NT$ thousands)	Transaction purpose	Contractual restrictions and other material covenants.
1	2025.03.20	Cash Capital Increase of Rih Ding Circular Economy Investment Holding Co., Ltd.	Rih Ding Circular Economy Investment Holding Co., Ltd.	Subsidiary 100% owned by the Company	952,776	For operational requirements of subsidiaries	None
2	2025.11.24	Exchange of 100% equity in Li Chiang Development Co., Ltd. for newly issued common shares of Rih Ding Circular Economy Investment Holding Co., Ltd.	Rih Ding Circular Economy Investment Holding Co., Ltd.	Subsidiary 100% owned by the Company	527,245	Group Restructuring	None

Attachment 5.

RADIUM LIFE TECH. CO., LTD.

I. Sustainability Roadmap and Strategic Plan.

The Company's sustainability roadmap is centered on the vision and mission of the Radium Group, anchored by five core values — Value, Diversity, Innovation, Synergy, and Sustainability — and aligned with the United Nations Sustainable Development Goals (SDGs). Taking into account international sustainability trends, regulatory policies, industry conditions, and the Company's operational characteristics, a systematic sustainability management framework has been constructed to identify and advance key sustainability topics.

Under this framework, the Company has identified 19 key sustainability topics, as follows:

I. Value (SDGs 3, 8, 9, 11): Economic performance, customer relationship management, public policy engagement and collaboration, customer health and safety.

II. Diversity (SDGs 3, 4, 8, 10): Labor rights and human rights, talent development and retention, occupational health and safety, social impact enhancement.

III. Innovation (SDGs 6, 7, 9, 12): Sustainable product design and services, circular economy.

IV. Synergy (SDGs 8, 16, 17): Corporate governance and integrity, risk management, regulatory compliance, supply chain management, digital transformation and information security.

V. Sustainability (SDGs 12, 13, 15): Climate change governance, water resource management, environmental impact management, land use and ecological impact.

Each year, the Sustainability Committee follows the GRI material topic identification process to systematically assess and prioritize the 19 topics, anchoring 9 material topics as the focus for annual sustainability strategy, risk management, and performance oversight. Progress is reported regularly to the Board of Directors to ensure effective sustainability governance.

The material topics for 2026 are: customer relationship management, labor rights and human rights, talent development and retention, occupational health and safety, sustainable product design and services, corporate governance and integrity, digital transformation and information security, climate change governance, and water resource management.

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II. Specific Implementation Plans and Results of Sustainable Development

Dimension	Description
Environmental Dimension	1. Greenhouse gas management and reduction
(1) The Group's GHG reduction target uses 2023 as the baseline year, with a goal of reducing combined Scope 1 and Scope 2 emissions by 15% by 2030, and achieving net-zero emissions by 2050 in alignment with national policy. The Group's primary GHG emission source is Scope 2 purchased electricity, which is the key focus for reduction efforts.
(2) In 2025, total GHG emissions across all subsidiaries of the Radium Life Tech Group were 20,378.56 tonnes of CO_{2} equivalent (Scope 1 + Scope 2), a 13% increase year-on-year, with per-capita emissions also rising 9%. This was mainly due to the subsidiary Bao Ding Reclaimed Water Co., Ltd. entering full commercial operation, significantly increasing GHG emissions.
(3) To drive group-wide progress toward GHG reduction targets, reduction performance has been incorporated into the annual KPIs of subsidiary general managers. In 2025, all subsidiaries — except those established for fewer than two years, which are planning their peak emission year and reduction pathway based on operational scale — achieved their reduction targets.
(4) The Group has advanced Scope 3 GHG inventory for major emission sources, with quantitative calculations covering employee commuting, waste treatment, and upstream energy, and is progressively disclosing Scope 3 emissions across subsidiaries. In 2025, employee commuting emissions were approximately 2 kg CO_{2} per person per day.
(5) The Company and subsidiaries Rih Ding Water Enterprise Co., Ltd. and Jing-Jan Retail Business Co., Ltd. have all obtained ISO 14064 GHG inventory assurance or verification reports through accredited third-party bodies.
(6) In response to regulatory GHG inventory requirements, the Group has upgraded its internal GHG inventory management system, incorporating digital transformation and equipment integration to strengthen GHG data management.
2. Environmental Management and Environmental Protection
(1) In addition to statutory waste reporting, all Group companies have implemented a daily weighing mechanism for employee-generated waste to monitor trends, promote waste reduction, and strengthen resource sorting and recycling practices.
(2) The Group's water resource management priorities focus on ensuring the safety of drinking water and general water use for customers and consumers. This includes conducting regular water quality inspections, installing water-saving toilets and related conservation measures at business premises, and carrying out water resource education campaigns to reduce water consumption and waste.

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Dimension	Description

Social Dimension	1. Human Rights Protection
(1) Established Radium human rights policy, promoting a diverse and inclusive corporate culture that respects individual differences and diverse perspectives. Implemented human rights due diligence, extending from internal operations to the supply chain, conducted human rights risk assessments; and for high-risk issues, responsible units implemented improvement measures and follow-up monitoring to protect the rights of group employees and stakeholders.
(2) Conducted annual employee satisfaction surveys, established an employee care mailbox, serving as the primary grievance channel for internal unlawful infringement, and regularly held labor-management meetings to strengthen employee communication and provide timely responses and assistance.

Healthy and Safe Workplace
(1) Conducted hazard identification and risk assessment of the employee work environment, and implemented improvement measures for high-risk work activities to ensure employees are in a safe working environment. Utilized "AI Smart Risk Navigation Assistant" to conduct workplace risk identification, prevention, assessment, and improvement.
(2) The Group conducts annual employee health examinations. In 2025, the scope of collaboration with external health examination institutions was expanded to cover the Taoyuan region. Occupational health nurses perform ongoing employee health monitoring, and annual workplace health promotion activities are held, including a variety of health seminars and events. The Group also promotes the EAP (Employee Assistance Program) to address both the physical and mental wellbeing of employees, with the aim of reducing sick leave absences while boosting morale and productivity.
(3) Regularly inspected workplace safety at all operational locations to ensure proper functioning, and conducted evacuation drills with the law, Including scenarios such as fire, earthquake, flood, and terrorist attacks, to prepare for emergency situations.
(4) The Occupational Safety and Health department, in accordance with the occupational safety and health management system framework, drives each subsidiary to establish an occupational safety management system, and maintained implementation records. When subsidiaries (such as Titan Development and Construction Co., Ltd.) reached certain risk levels and scale, in addition to implementing management systems, actively pursued verification by third-party certification bodies.
Talent Development
(1) The Group was awarded the Bronze Medal for the TTQS (Talent Quality-management System) and has actively developed the "e-Learning Network" and an online library system. These platforms provide employees with anytime-anywhere access to professional competency |
23 -

Dimension	Description
Governance Dimension	training and digital reading resources, effectively enhancing overall learning efficiency.

(2)The Group promotes various professional talent cultivation programs annually, Including the group's internal professional instructor training program "Train The Trainer," promoting collaboration and exchange among various professional fields; the "Carbon Inventory Program" (CIP) talent development training plan, training employees to conduct greenhouse gas inventory operations; Implemented the "Advanced Management Program" (AMP) for middle management, enhancing middle managers' leadership competencies and techniques; The high-level forum Radium Forum introduces the latest industry trends, technologies, and topics to enhance senior managers' awareness of emerging developments, thereby strengthening the Group's diverse business growth and innovation momentum, and leading the Group toward continued growth and transformation.

Community and Social Engagement
(1)In 2025, the Company established a Volunteer Service Management Policy, encouraging all Group subsidiaries to leverage their respective core businesses and professional expertise to strengthen community connections, participate in services supporting disadvantaged groups, expand social participation, and enhance the Group's social impact.
(2)The Group works in alignment with government policies to promote international sports events and cultural activities in Taiwan, raising international visibility. Starting in 2025, subsidiary Wan da Tong Enterprise Co., Ltd. launched shuttle services for multiple international sporting and cultural events, improving convenience for participants and promoting low-carbon transportation. |
| | 1. Board Functions
(1)The Company conducts annual Board performance self-evaluations in accordance with its Board Performance Evaluation Policy.
(2)To strengthen the Board's ESG oversight capabilities, the Company provides directors with a diverse range of ESG courses and seminars each year, and invites external experts to deliver sustainability-related knowledge sessions.
(3)To promote Board diversity, the Company increased the number of female directors during the 2025 Board election, and independent directors now account for more than one-third of Board membership.
Enhanced Information Transparency
(1)The Company publishes an annual sustainability report covering the entire Group as its disclosure scope, verified by an accredited external third-party institution, and were approved by the board of directors before issuance.
(2)To ensure the accuracy, completeness, and reliability of sustainability information, the Company rigorously implements its Sustainability Information Management Policy, incorporates sustainability disclosures |
24 -

Dimension	Description
	into its internal control system, and ensures disclosure quality through internal audit mechanisms.
3. Business Integrity & Information Security
(1)The Company has established a Business Integrity Policy. To ensure its effective implementation, annual reports on the Group's integrity promotion outcomes are submitted to the Board of Directors. No material incidents occurred in 2025.
(2)The Group holds annual business integrity seminars to help mid- and senior-level managers stay informed of regulatory amendments, and publishes integrity-related training courses on its e-learning platform, requiring all employees to complete them.
(3)To strengthen internal information security management and risk prevention, the Group has established a comprehensive set of cybersecurity measures, including a Personal Data Protection Policy, Information Operations Emergency Response Plan, Cybersecurity Incident Reporting Procedures, Information and Network Management Policy, and Internal Material Information Handling Procedures. The Group has also begun implementing the ISO 27001 Information Security Management System standard to enhance its information security management capabilities and operational resilience.

25 -

Attachment 6.

Radium Life Tech. Co., Ltd.

Sustainable Development Best Practice Principles

(Revised)

Chapter 1 General Provisions

Article 1 These Best Practice Principles are promulgated for the Company to fulfill corporate social responsibility and to achieve the goal of sustainable development with reference to the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies” for compliance.

The Principles are adopted to manage economic, environmental and social risks and impact.

The Principles apply to entire operations of the Company and its business groups.

Article 2 The Principles encourage the Company to actively practices sustainable development the course of business operations so as to follow international development trends and to contribute to the economic development of the country, to improve the quality of life of employees, the community and society by acting as responsible corporate citizens, and to enhance competitive advantage based on sustainable development.

Article 3 In promoting sustainable development initiatives, the Company shall, in its corporate management guidelines and business operations, give due consideration to the rights and interests of stakeholders and, while pursuing sustainable operations and profits, also give due consideration to the environment, society and corporate governance.

Article 4 To practice sustainable development, the Company is advised to follow the principles below:

I. Exercise corporate governance.

II. Foster a sustainable environment.

III. Preserve public welfare.

IV. Enhance disclosure of sustainable development information.

Article 5 The Company shall take into consideration the correlation between the development of domestic and international sustainability issues and its core business operations, and the effect of the operation of individual companies and of its respective business groups as a whole on stakeholders, in establishing sustainable development policies, systems or relevant management guidelines, and concrete promotion plans for sustainable development programs, which shall be approved by the board of directors and then reported to the shareholders’ meeting.

When a shareholder proposes a motion involving sustainable development, the Company's board of directors is advised to review and consider including it in the shareholders’ meeting agenda.

Chapter 2 Implementing Corporate Governance

Article 6 The Company is advised to follow the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies, the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies, and the Code of

Ethical Conduct for TWSE/TPEx Listed Companies to establish effective corporate governance frameworks and relevant ethical standards so as to enhance corporate governance.

Article 7 The Company's directors shall exercise the due care of good administrators to urge the Company to perform its sustainable development initiatives, examine the results of the implementation thereof from time to time and continually make adjustments so as to ensure the thorough implementation of its sustainable development policies. The Company's board of directors is advised to include the following matters in promoting sustainable development initiatives:

I. Identifying the Company's sustainable development mission or vision, and formulating its sustainable development policy, systems or relevant management guidelines.
II. Making sustainable development the guiding principle of the Company's operations and development, and ratifying concrete promotional plans for sustainable development initiatives.
III. Enhancing the timeliness and accuracy of the disclosure of sustainable development information.

The board of directors shall appoint executive-level positions with responsibility for economic, environmental, and social issues resulting from the business operations of the Company, and to report the status of the handling to the board of directors. The handling procedures and the responsible person for each relevant issue shall be concrete and clear.

Article 8 The Company is advised to, on a regular basis, organize education and training on the implementation of sustainable development initiatives, including promotion of the matters prescribed in paragraph 2 of the preceding article.

Article 9 For the purpose of managing sustainable development initiatives, the Company has established a Sustainability Committee as the exclusively (or concurrently) dedicated unit responsible for promoting sustainable development. The Committee is in charge of proposing and enforcing sustainable development policies, systems, or relevant management guidelines, as well as concrete promotional plans, and reporting on the same to the Board of Directors on a periodic basis.

The Company is advised to adopt reasonable remuneration policies, to ensure that remuneration arrangements support the strategic aims of the organization, and align with the interests of stakeholders.

It is advised that the employee performance evaluation system be combined with sustainable development policies, and that a clear and effective incentive and discipline system be established.

Article 10 The Company shall, based on respect for the rights and interests of stakeholders, identify stakeholders of the Company, and establish a designated section for stakeholders on the Company website; understand the reasonable expectations and demands of stakeholders through proper communication with them, and adequately respond to the important sustainable development issues which they are concerned about.

Chapter 3 Fostering a Sustainable Environment

Article 11 The Company shall follow relevant environmental laws, regulations and international standards to properly protect the environment and shall endeavor to promote a sustainable environment when engaging in business operations and internal management.

Article 12 The Company is advised to endeavor to utilize all resources more efficiently and

use renewable materials which have a low impact on the environment to improve sustainability of natural resources.

Article 13 The Company is advised to establish proper environment management systems based on the characteristics of its industry. Such systems shall include the following tasks:

I. Collecting sufficient and up-to-date information to evaluate the impact of the Company's business operations on the natural environment.

II. Establishing measurable goals for environmental sustainability, and examining whether the development of such goals should be maintained and whether it is still relevant on a regular basis.

III. Adopting enforcement measures such as concrete plans or action plans, and examining the results of their operation on a regular basis.

Article 14 The Company advised to establish a dedicated unit or assign dedicated personnel for drafting, promoting, and maintaining relevant environment management systems and concrete action plans, and should hold environment education courses for its managerial officers and other employees on a periodic basis.

Article 15 The Company is advised to take into account the effect of business operations on ecological efficiency, promote and advocate the concept of sustainable consumption, and conduct research and development, procurement, production, operations, and services in accordance with the following principles to reduce the impact on the natural environment and human beings from its business operations:

I. Reduce resource and energy consumption of its products and services.

II. Reduce emission of pollutants, toxins and waste, and dispose of waste properly.

III. Improve recyclability and reusability of raw materials or products.

IV. Maximize the sustainability of renewable resources.

V. Enhance the durability of products.

VI. Improve efficiency of products and services.

VII. Enhance the conservation of marine or terrestrial biodiversity and ecosystems, promote the sustainable use of resources, and ensure fair and equitable benefits.

Article 16 To improve water use efficiency, the Company shall properly and sustainably use water resources and establish relevant management measures.

The Company shall construct and improve environmental protection treatment facilities to avoid polluting water, air and land, and make best efforts to reduce adverse impact on human health and the environment by adopting the best practical pollution prevention and control measures.

Article 17 The Company is advised to assess the current and future potential risks and opportunities that climate change may present to enterprises and to adopt climate related measures.

The Company is advised to adopt standards or guidelines generally used in Taiwan and abroad to implement corporate greenhouse gas inventory and to make disclosures thereof, the scope of which shall include the following:

I. Direct greenhouse gas emissions: emissions from operations that are owned or controlled by the Company.

II. Indirect greenhouse gas emissions: emissions resulting from the generation of externally purchased or acquired electricity, heating, or steam.

III. Other indirect emissions: emissions resulting from the generation of the Company's activities that are not indirect emissions from energy sources, but sources owned or controlled by other companies.

The Company is advised to compile statistics on greenhouse gas emissions, volume of water consumption and total weight of waste and to establish policies

for energy conservation, carbon and greenhouse gas reduction, reduction of water consumption or management of other wastes. The companies' carbon reduction strategies should include obtaining carbon credits and be promoted accordingly to minimize the impact of its business operations on climate change.

Chapter 4 Preserving Public Welfare

Article 18 The Company shall comply with relevant laws and regulations, and the International Bill of Human Rights, with respect to rights such as gender equality, the right to work, and prohibition of discrimination.

The Company, to fulfill its responsibility to protect human rights, shall adopt relevant management policies and processes, including:

I. Presenting a corporate policy or statement on human rights.

II. Evaluating the impact of the Company's business operations and internal management on human rights, and adopting corresponding handing processes.

III. Reviewing on a regular basis the effectiveness of the corporate policy or statement on human rights.

IV. In the event of any infringement of human rights, the processes for handling of the matter with respect to the stakeholders involved shall be disclosed.

The Company shall comply with the internationally recognized human rights of labor, including the freedom of association, the right of collective bargaining, caring for vulnerable groups, prohibiting the use of child labor, eliminating all forms of forced labor, eliminating recruitment and employment discrimination, and shall ensure that its human resource policies do not contain differential treatments based on gender, race, socioeconomic status, age, or marital and family status, so as to achieve equality and fairness in employment, hiring conditions, remuneration, benefits, training, evaluation, and promotion opportunities.

The Company shall provide an effective and appropriate grievance mechanism with respect to matters adversely impacting the rights and interests of the labor force, in order to ensure equality and transparency of the grievance process. Channels through which a grievance may be raised shall be clear, convenient, and unobstructed, and the Company shall respond to any employee's grievance in an appropriate manner.

Article 19 The Company shall provide information for its employees so that they have knowledge of the labor laws and the rights they are entitled to in the country where the Company operates.

Article 20 The Company shall provide employees with a safe and healthy work environment, including the establishment of a safety, sanitation, and health management system, as well as the provision of necessary health and first aid facilities. The Company is also committed to reducing risk factors that may endanger employees' safety and health to prevent occupational hazards.

The Company is advised to organize training on safety and health for its employees on a regular basis.

Article 21 The Company is advised to create an environment conducive to the development of its employees' careers and establish effective training programs to foster career skills.

It is advisable for the company to establish placement programs to cultivate future industry talents.

The Company shall establish and implement reasonable employee welfare measures (including remuneration, leave and other welfare etc.) and appropriately reflect the business performance or achievements in the employee remuneration,

to ensure the recruitment, retention, and motivation of human resources, and achieve the objective of sustainable operations.

Article 22 The Company shall establish a platform to facilitate regular two-way communication between the management and the employees for the employees to obtain relevant information on and express their opinions on the Company's operations, management and decisions.

The Company shall respect the employee representatives' rights to bargain for the working conditions, and shall provide the employees with necessary information and hardware equipment, in order to improve the negotiation and cooperation among employers, employees and employee representatives.

The Company shall, by reasonable means, inform employees of operation changes that might have material impacts.

Article 22-1 The Company is advised to treat customers or consumers of its products or services in a fair and reasonable manner, including according to the following principles: fairness and good faith in contracting, duty of care and fiduciary duty, truthfulness in advertising and soliciting, fitness of products or services, notification and disclosure, commensuration between compensation and performance, protection of the right to complain, professionalism of salespersons etc. The Company shall also develop relevant strategies and specific measures for implementation.

Article 23 The Company shall be responsible for its products and services and shall emphasize marketing ethics. The Company shall establish corresponding quality management procedures and supervision mechanisms for its research and development, procurement, production, operations, and service processes to ensure the quality of the products and services provided. Additionally, the Company shall ensure the transparency and security of product and service information, establish and publicly disclose its consumer rights policy, and implement it in its operations to prevent products or services from harming consumer rights, health, and safety.

Article 24 The Company shall ensure the quality of its products and services by following the laws and regulations of the government and relevant standards of its industry.

The Company shall follow relevant laws, regulations and international guidelines in regard to customer health and safety and customer privacy involved in, and marketing and labeling of, its products and services and shall not deceive, mislead, commit fraud or engage in any other acts which would betray consumers' trust or damage consumers' rights or interests.

Article 25 The Company is advised to evaluate and manage all types of risks that could cause interruptions in operations, so as to reduce the impact on consumers and society.

The Company is advised to provide a clear and effective procedure for accepting consumer complaints to fairly and timely handle consumer complaints, shall comply with laws and regulations relating to the Personal Information Protection Act for respecting consumers' rights of privacy and shall protect personal data provided by consumers.

Article 26 The Company is advised to assess the impact its procurement has on society as well as the environment of the community that it is procuring from, and shall cooperate with its suppliers to jointly implement the corporate social responsibility initiative.

The Company is advised to establish supplier management policies and request suppliers to comply with rules governing issues such as environmental protection, occupational safety and health or labor rights. Prior to engaging in commercial dealings, The Company is advised to assess whether there is any record of a

supplier's impact on the environment and society, and avoid conducting transactions with those against corporate social responsibility policy.

When the Company enters into a contract with any of its major suppliers, the content should include terms stipulating mutual compliance with corporate social responsibility policy, and that the contract may be terminated or rescinded any time if the supplier has violated such policy and has caused significant negative impact on the environment and society of the community of the supply source.

Article 27 The Company shall evaluate the impact of its business operations on the community, and adequately employ personnel from the location of the business operations, to enhance community acceptance.

The Company is advised to, through equity investment, commercial activities, endowments, volunteering service or other charitable professional services etc., dedicate resources to organizations that commercially resolve social or environmental issues, participate in events held by citizen organizations, charities and local government agencies relating to community development and community education to promote community development.

Chapter 5 Enhancing Disclosure of Sustainable Development Information

Article 28 The Company shall disclose information according to relevant laws, regulations and the Corporate Governance Best Practice Principles for TWSE/TPEx listed Companies and shall fully disclose relevant and reliable information relating to its sustainable development initiatives to improve information transparency.

Information relating to sustainable development disclosed by the Company includes:

I. The policy, systems or relevant management guidelines, and concrete promotion plans for sustainable development initiatives, as resolved by the board of directors.

II. The risks and the impact on the corporate operations and financial condition arising from exercising corporate governance, fostering a sustainable environment and preserving social public welfare.

III. Goals and measures for realizing the sustainable development initiatives established by the Company, and performance in implementation.

IV. Major stakeholders and their concerns.

V. Disclosure of information on major suppliers' management and performance with respect to major environmental and social issues.

VI. Other information relating to sustainable development initiatives.

Article 29 The Company shall adopt internationally widely recognized standards or guidelines when producing sustainability reports, to disclose the status of its implementation of the sustainable development policy. It also is advisable to obtain a third-party assurance or verification for reports to enhance the reliability of the information in the reports. The reports are advised to include:

I. The policy, system, or relevant management guidelines and concrete promotion plans for implementing sustainable development initiatives.

II. Major stakeholders and their concerns.

III. Results and a review of the exercising of corporate governance, fostering of a sustainable environment, preservation of public welfare and promotion of economic development.

IV. Future improvements and goals.

Chapter 6 Supplementary Provisions

Article 30 The Company shall at all times monitor the development of domestic and foreign sustainable development standards and the change of business environment so as to examine and improve its established sustainable development framework and to obtain better results from the implementation of the sustainable development policy.

Article 31 These principles are responsible for amendments and revisions by the Sustainability Development Division and shall be implemented after approval by the board of directors.

The Principles were promulgated on December 8, 2016.

The first amendment was made on March 29, 2022.

The Second amendment was made on January 17, 2025.

The third amendment was made on February 6, 2026.

Attachment 7.

Independent Auditor's Report

To the Board of Directors and Shareholders

Radium Life Tech Co., Ltd.,

Opinion

We have audited the accompanying consolidated balance sheets of Radium Life Tech Co., Ltd. (the "Company") and its subsidiaries (collectively, the "Group") as of December 31, 2025 and 2024 and the relevant consolidated statements of comprehensive income, changes in equity and cash flows for the years then ended, and relevant notes to the consolidated financial statements, including a summary of significant accounting policies “(collectively referred to as the consolidated financial statements)”.

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

Basis for opinion

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

Key audit matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements for the year ended December 31,

These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, we do not provide a separate opinion on these matters.

Key audit matters for the consolidated financial statements for the year ended December 31, 2025 are stated as follows:

Valuation of property inventories

As shown in Note 11 to the consolidated financial statements, as of December 31, 2025, the property in the inventory category of the consolidated balance sheet (including property under development, property to be developed, and buildings and land held for sale) totaled NT$11,030,165 thousand, accounting for 17% of the consolidated total assets; therefore, it is material. As the allowance for inventory valuation loss of relevant property involves significant judgments on accounting estimates and other important judgments by the management, the relevant details are as described in Note 5 to the consolidated financial statements, so we have listed it as a key audit matter.

The audit procedures performed by us for the valuation of property inventories include:

The amount of property under development recognized is NT$7,738,828 thousand, accounting for about 70% of the total inventories. We have obtained relevant information on the estimated remaining cost of the property under development, and sampled the basis for such estimates; calculated the expected total revenue based on the recent transaction prices near the property under development from a selling price disclosure website, including the prices of those pre-sold, and compared them with the sum of the property under development and the estimated remaining investment costs recognized in the account.
The portion of the property to be developed and the buildings and land held for sale recognized is NT$3,291,337 thousand, which accounts for about 30% of the total inventories, and we have obtained the net realizable value and impairment assessment data calculated by the Group for the above-mentioned property inventories and reviewed whether the assessment results were reasonable.

Other Matters

We have audited and issued an unqualified opinion on the parent company only financial statements of the Company as at and for the years ended December 31, 2025 and 2024.

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

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

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

Those charged with governance (including the Audit Committee) are responsible for overseeing the Group's financial reporting process.

Auditor's Responsibilities for the Audit of the Consolidated Financial Statements

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

As part of an audit in accordance with the auditing standards, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

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

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

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

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

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

The engagement partners on the audit resulting in this independent auditors’ report are Yang, ChingCheng and Fang, Alice.

Yang, ChingCheng

Fang, Alice

Deloitte & Touche

Taipei, Taiwan

Republic of China

March 10, 2026

Notice to Readers

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

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

Radium Life Tech Co., Ltd. and Subsidiaries

CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

ASSETS	December 31, 2025		December 31, 2024
	Amount	%	Amount	%
Current assets
Cash and cash equivalents (Notes 4 & 6)	$ 3,368,441	5	$ 2,532,126	4
Financial assets at fair value through profit or loss - current (Notes 4 & 7)	5,650	-	5,451	-
Financial assets at amortized cost - current (Notes 4, 9, 24 & 33)	1,280,940	2	2,615,408	4
Contract assets - current (Notes 4, 24 & 27)	8,999	-	88,362	-
Notes receivable, net (Notes 4, 10 & 24)	11,270	-	29,654	-
Trade receivables, net (Notes 4, 10, 24 & 27)	2,069,083	3	1,420,221	2
Other receivables (Note 4)	42,975	-	45,837	-
Current tax assets	16,397	-	8,963	-
Inventories (Notes 4, 5, 11, 24 & 33)	11,049,235	17	9,152,649	15
Prepayments	953,767	2	918,191	2
Non-current assets held for sale (Notes 4, 12, 24 & 33)	-	-	1,790,266	3
Refundable deposits - current (Note 4 & 24)	319,886	-	183,563	-
Other current assets (Note 14)	379,358	1	263,301	-
Incremental costs of obtaining contracts (Notes 4, 24 & 27)	431,388	1	416,145	1
Total current assets	19,937,389	31	19,470,137	31
Non-current assets
Financial assets at fair value through other comprehensive income - non-current (Notes 4 & 8)	11,748	-	27,111	-
Financial assets at amortized cost - non-current (Notes 4, 9 & 33)	2,243,600	4	1,280,440	2
Investments accounted for using equity method (Notes 4 & 15)	9,944	-	9,356	-
Contract assets - non-current (Notes 4 & 27)	1,021,072	2	3,763,142	6
Property, plant and equipment (Notes 4, 16, 27 & 33)	6,445,099	10	6,664,488	11
Right-of-use assets (Notes 4, 17 & 33)	819,839	1	855,000	1
Investment properties, net (Notes 4, 18, 27 & 33)	12,526,617	20	13,105,256	21
Intangible assets (Notes 4, 19 & 33)	4,668,716	7	4,312,671	7
Goodwill (Notes 4 & 20)	36,288	-	36,288	-
Deferred tax assets (Notes 4 & 29)	176,105	-	178,577	-
Refundable deposits - non-current (Note 4)	55,029	-	61,329	-
Non-current assets - others (Notes 4, 14 & 27)	15,531,547	25	12,733,869	21
Total non-current assets	43,545,604	69	43,027,527	69
TOTAL	$ 63,482,993	100	$ 62,497,664	100
LIABILITIES AND EQUITY
Current liabilities
Short-term borrowings (Notes 21, 24 & 33)	$ 1,166,990	2	$ 1,563,840	2
Short-term bills payable (Notes 21, 24 & 33)	2,756,856	4	2,890,777	5
Contract liabilities - current (Notes 4, 24, 27 & 32)	2,875,333	5	2,501,457	4
Notes payable	6	-	-	-
Trade payables	2,561,810	4	2,821,816	5
Other payables	1,046,165	2	1,013,541	2
Current tax liabilities	823,936	1	140,801	-
Lease liabilities - current (Notes 4 and 17)	48,178	-	50,281	-
Current portion of bonds payable (Notes 22 & 33)	725,000	1	3,225,000	5
Current portion of long-term borrowings (Notes 21, 24 & 33)	8,460,400	13	6,520,124	10
Other current liabilities (Note 24)	332,788	1	277,371	-
Total current liabilities	20,797,462	33	21,005,008	33
Non-current liabilities
Bonds payable (Notes 22 & 33)	4,850,000	8	2,575,000	4
Long-term borrowings (Notes 21 & 33)	18,962,930	30	23,190,456	37
Provisions - non-current (Notes 4 & 23)	280,485	-	283,749	1
Deferred income tax liabilities - land value increment tax	18,937	-	18,937	-
Deferred income tax liabilities - income tax (Notes 4 & 29)	983,886	2	944,402	2
Lease liabilities - non-current (Notes 4 and 17)	1,930,366	3	1,976,157	3
Net defined benefit liabilities - non-current (Notes 4, 25 & 28)	11,185	-	14,456	-
Guarantee deposits received	227,407	-	226,261	-
Other non-current liabilities	16,378	-	9,792	-
Total non-current liabilities	27,281,574	43	29,239,210	47
Total liabilities	48,079,036	76	50,244,218	80
Total equity attributable to owners of the Company (Notes 4, 26 & 31)
Share capital
Ordinary shares	10,350,946	16	9,550,946	15
Capital surplus	396,180	1	964,861	2
Retained earnings
Legal reserve	296,795	-	296,795	-
Special reserves	893	-	3,688	-
Unappropriated earnings	3,235,276	5	326,354	1
Total retained earnings	3,532,964	5	626,837	1
Total other equity	( 3,984 )	-	( 893 )	-
Total equity attributable to owners of the Company	14,276,106	22	11,141,751	18
Non-controlling interests	1,127,851	2	1,111,695	2
Total equity	15,403,957	24	12,253,446	20
TOTAL	$ 63,482,993	100	$ 62,497,664	100

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

Radium Life Tech Co., Ltd. and Subsidiaries

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
TOTAL OPERATING REVENUE (Notes 4, 27 & 32)	$ 6,153,592	100	$ 7,063,759	100
TOTAL OPERATING COSTS (Notes 4, 11, 25 & 28)	( 3,036,196 )	( 49 )	( 4,042,249 )	( 57 )
GROSS PROFIT	3,117,396	51	3,021,510	43
OPERATING EXPENSES (Notes 4, 10, 25, 28, 31 & 32)
Selling and marketing expenses	( 417,778 )	( 7 )	( 434,634 )	( 6 )
General and administrative expenses	( 1,559,336 )	( 25 )	( 1,431,483 )	( 21 )
Research and development expenses	( 1,476 )	-	( 7,336 )	-
Expected credit impairment loss	( 358 )	-	( 1,237 )	-
Total operating expenses	( 1,978,948 )	( 32 )	( 1,874,690 )	( 27 )
OPERATING INCOME	1,138,448	19	1,146,820	16
NON-OPERATING INCOME AND EXPENSES (Notes 4, 15 & 28)
Interest income	64,576	1	43,291	1
Other income	74,105	1	70,946	1
Other gains and losses	3,557,318	58	( 13,312 )	-
Finance costs	( 903,024 )	( 15 )	( 978,387 )	( 14 )
Share of profit or loss on associates and joint ventures accounted for using equity method	588	-	51	-
Total non-operating income and expenses	2,793,563	45	( 877,411 )	( 12 )

(Continued)

	2025		2024
	Amount	%	Amount	%
PROFIT BEFORE INCOME TAX	$3,932,011	64	$269,409	4
INCOME TAX EXPENSE (Notes 4 & 29)	(952,274)	(16)	(306,649)	(4)
NET INCOME (LOSS) FOR THE YEAR	2,979,737	48	(37,240)	-
Other comprehensive income/(loss)
Items that will not be reclassified
subsequently to profit or loss
Remeasurement of defined benefit plans (Notes 4 & 25)	3,060	-	3,587	-
Unrealized gain/(loss) on investments in equity instruments at fair value through other comprehensive income	(4,365)	-	2,014	-
Items that may be reclassified
subsequently to profit or loss
Exchange differences on translating the financial statements of foreign operations	1,271	-	85	-
Other comprehensive income/(loss) for the year, net of income tax	(34)	-	5,686	-
TOTAL COMPREHENSIVE INCOME/(LOSS) FOR THE YEAR	$2,979,703	48	($31,554)	-
	(Continued)

	2025		2024
	Amount	%	Amount	%
NET (LOSS) PROFIT ATTRIBUTABLE TO
Owners of the Company	$ 2,903,590	47	($ 78,273)	( 1 )
Non-controlling interests	76,147	1	41,033	-
	$ 2,979,737	48	($ 37,240)	( 1 )
TOTAL COMPREHENSIVE INCOME/(LOSS) ATTRIBUTABLE TO
Owners of the Company	$ 2,903,559	47	($ 72,215)	( 1 )
Non-controlling interests	76,144	1	40,661	1
	$ 2,979,703	48	($ 31,554)	-
EARNINGS (LOSSES) PER SHARE (Note 30)
Basic	$ 2.85		($ 0.08 )
Diluted	$ 2.84

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

Radium Life Tech Co., Ltd. and Subsidiaries

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Total equity attributable to owners of the Company
	Share Capital		Retained Earnings			Exchange Differences on Translating the Financial Statements of Foreign Operations		Unrealized Gain/(Loss) on Financial Assets at Fair Value through Other Comprehensive Income	Total	Non-controlling Interests	Total Equity
	Ordinary Shares	Capital Surplus	Legal Reserve	Special Reserves	Unappropriated Earnings	($)	1,356)
BALANCE AT JANUARY 1, 2024	$ 8,800,946	$ 1,290,217	$ 296,795	$ 3,839	$ 401,960	( $)	1,356)	( $)	2,332)	$ 10,790,069	$ 986,412
Allocation and appropriation of 2023 earnings Special reserve appropriated	-	-	-	( 151 )	151	-	-	-	-	-	-
Cash Distribution from Capital Surplus	-	( 238,773 )	-	-	-	-	-	-	( 238,773 )	-	( 238,773 )
Disgorgement exercised	-	4	-	-	-	-	-	-	4	-	4
Net (loss) income for 2024	-	-	-	-	( 78,273 )	-	-	-	( 78,273 )	41,033	( 37,240 )
Other comprehensive income/(loss) in 2024, net of income tax	-	-	-	-	3,587	85	2,386	6,058	( 372 )	5,686
Total comprehensive income/(loss) in 2024	-	-	-	-	( 74,686 )	85	2,386	( 72,215 )	40,661	( 31,554 )
Issuance of ordinary shares for cash	750,000	( 97,500 )	-	-	-	-	-	652,500	-	652,500
Changes in ownership interests in subsidiaries	-	1	-	-	-	-	-	1	-	1
Share-based payments	-	10,912	-	-	( 747 )	-	-	10,165	747	10,912
Non-controlling interests	-	-	-	-	-	-	-	-	83,875	83,875
Disposal of investments in equity instruments designated as at fair value through other comprehensive income by subsidiaries	-	-	-	-	( 324 )	-	324	-	-	-
BALANCE AT DECEMBER 31, 2024	9,550,946	964,861	296,795	3,688	326,354	( 1,271 )	378	11,141,751	1,111,695	12,253,446
Allocation and appropriation of 2024 earnings Special reserve appropriated	-	-	-	( 2,795 )	2,795	-	-	-	-	-
Cash Distribution from Capital Surplus	-	( 600,000 )	-	-	-	-	-	( 600,000 )	-	( 600,000 )
Net income in 2025	-	-	-	-	2,903,590	-	-	2,903,590	76,147	2,979,737
Other comprehensive income/(loss) in 2025, net of income tax	-	-	-	-	3,060	1,271	( 4,362 )	( 31 )	( 3 )	( 34 )
Total comprehensive income/(loss) in 2025	-	-	-	-	2,906,650	1,271	( 4,362 )	2,903,559	76,144	2,979,703
Issuance of ordinary shares for cash	800,000	24,000	-	-	-	-	-	824,000	-	824,000
Changes in ownership interests in subsidiaries	-	( 1 )	-	-	1	-	-	-	-	-
Share-based payments	-	7,320	-	-	( 524 )	-	-	6,796	524	7,320
Non-controlling interests	-	-	-	-	-	-	-	-	( 60,512 )	( 60,512 )
BALANCE AT DECEMBER 31, 2025	$ 10,350,946	$ 396,180	$ 296,795	$ 893	$ 3,235,276	$ -	($ 3,984 )	$ 14,276,106	$ 1,127,851	$ 15,403,957

Radium Life Tech Co., Ltd. and Subsidiaries

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECENBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
CASH FLOWS FROM OPERATING ACTIVITIES
Profit before income tax	$ 3,932,011	$ 269,409
Adjustments for:
Depreciation expenses	842,856	855,511
Amortization expenses	196,983	185,094
Expected credit loss recognized on receivables	358	1,237
Net gains on financial assets or liabilities at fair value through profit or loss	( 199 )	( 298 )
Interest expenses	903,024	978,387
Interest income	( 64,576 )	( 43,291 )
Share-based compensation costs	7,320	10,912
Share of profit on associates and joint ventures accounted for using equity method	( 588 )	( 51 )
Loss on disposal of property, plant and equipment	2,438	12,795
Gains from disposal of non-current assets held for sale	( 3,577,395 )	-
Gains on disposal of investments	-	( 292 )
Reversal of impairment loss on non-financial assets	( 20,136 )	( 212 )
Other non-cash items	5,259	( 1,399 )
Changes in operating assets and liabilities
Financial assets mandatorily classified as at fair value through profit or loss	-	8,110
Contract assets	( 1,477,322 )	( 2,430,322 )
Notes receivable	18,384	( 934 )
Trade receivables	307,337	( 108,637 )
Other receivables	6,617	( 12,803 )
Inventories	( 1,811,417 )	( 827,351 )
Prepayments	( 56,742 )	( 94,613 )
Other current assets	( 116,057 )	33,622
Incremental costs of obtaining contracts	( 15,243 )	( 84,515 )
Other operating assets	136,795	42,655

(Continued)

	2025	2024
Contract liabilities	$ 373,876	$ 777,492
Notes payable	6	( 617 )
Trade payables	( 260,006 )	( 158,173 )
Other payables	24,037	( 43,874 )
Other current liabilities	61,632	3,498
Other operating liabilities	1,384	( 14,174 )
Cash used in operations	( 579,364 )	( 642,834 )
Interest received	63,957	42,890
Interest paid	( 881,522 )	( 969,778 )
Income tax paid	( 234,617 )	( 283,246 )
Net cash used in operating activities	( 1,631,546 )	( 1,852,968 )
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of financial assets at fair value through other comprehensive income	-	397
Proceeds from capital reduction of financial assets at fair value through other comprehensive income	10,998	6,969
Purchase of financial assets at amortized cost	-	( 97,522 )
Proceeds from sale of financial assets at amortized cost	371,308	-
Increase in prepayments for investment	( 112,000 )	-
Proceeds from disposal of non-current assets held for sale	5,367,661	-
Payments for property, plant and equipment	( 77,697 )	( 55,172 )
Proceeds from disposal of property, plant and equipment	276	38
Increase in refundable deposits	( 130,023 )	-
Decrease in refundable deposits	-	105,506
Payments for intangible assets	( 10,398 )	( 9,296 )
Increase in prepayments for equipment	( 1,453 )	-
Increase in other prepayments	( 200 )	( 4,094 )
Net cash generated from (used in) investing activities	5,418,472	( 53,174 )
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of short-term borrowings	( 396,850 )	( 1,746,456 )
Repayments of short-term bills payable	( 133,921 )	( 6,593 )
Proceeds from issuance of bonds	3,000,000	900,000
Repayments of bond payables	( 3,225,000 )	( 1,000,000 )
Proceeds from long-term borrowings	-	2,870,889
Repayments of long-term borrowings	( 2,300,133 )	-
Proceeds from guarantee deposits received	-	7,480

(Continued)

	2025	2024
Refund of guarantee deposits received	($6,425)	$-
Repayment of the principal portion of lease liabilities	(51,721)	(54,707)
Dividends paid to owners of the Company	(600,000)	(238,773)
Proceeds from issuance of ordinary shares	824,000	652,500
Change in non-controlling interests	(60,512)	83,875
Disgorgement exercised	-	5
Net cash generated from (used in) financing activities	(2,950,562)	1,468,220
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH HELD IN FOREIGN CURRENCIES	(49)	85
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	836,315	(437,837)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	2,532,126	2,969,963
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$3,368,441	2,532,126

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

Attachment 8.

Independent Auditors' Report

The Board of Directors and Shareholders

Radium Life Tech Co., Ltd.,

Opinion

We have audited the accompanying parent company only balance sheet of Radium Life Tech Co., Ltd. (the “Company”) as of December 31, 2025 and 2024, and the relevant parent company only statements of comprehensive income, changes in equity and cash flows for the years then ended, and relevant notes to the parent company only financial statements, including a summary of significant accounting policies.

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

Basis for opinion

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

Key audit matters

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

Key audit matters for the Company’s parent company only financial statements for the year ended December 31, 2025 are stated as follows:

Valuation of property inventories

As shown in Note 11 to the parent company only financial statements, as of December 31, 2025, the property in the inventory category of the parent company only balance sheet (including property under development, property to be developed, and buildings and land held for sale) totaled NT$7,313,655 thousand, accounting for 20% of the parent company only total assets; therefore, it is material. As the allowance for inventory valuation loss of relevant property involves significant judgments on accounting estimates and other important judgments by the management, the relevant details are as described in Note 5 to the parent company only financial statements, so we have listed it as a key audit matter.

The audit procedures performed by us for the valuation of property inventories include:

The amount of property under development recognized is NT$4,156,590 thousand, accounting for about 57% of the total inventories. We have obtained relevant information on the estimated remaining cost of the property under development, and sampled the basis for such estimates; calculated the expected total revenue based on the recent transaction prices near the property under development from a selling price disclosure website, including the prices of those pre-sold, and compared them with the sum of the property under development and the estimated remaining investment costs recognized in the account.
The portion of the property to be developed and the buildings and land held for sale recognized is NT$3,157,065 thousand, which accounts for about 43% of the total inventories, and we have obtained the net realizable value and impairment assessment data calculated by the Company for the above-mentioned property inventories and reviewed whether the assessment results were reasonable.

Responsibilities of Management and Those Charged with Governance for the Parent Company Only financial statements

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

In preparing the parent company only financial statements, management is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management

either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance (including the Audit Committee) are responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Parent Company Only Financial Statements

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

As part of an audit in accordance with the auditing standards, we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

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

auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.

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

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

The engagement partners on the audit resulting in this independent auditors' report are Yang, ChingCheng and Fang, Alice.

Yang, ChingCheng

Fang, Alice

Deloitte & Touche

Taipei, Taiwan

Republic of China
March 10, 2026

Notice to Readers

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

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

Radium Life Tech Co., Ltd.

PARENT COMPANY ONLY BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

Assets	December 31, 2025		December 31, 2024
	Amount	%	Amount	%
Current Assets
Cash and cash equivalents (Notes 4 & 6)	$ 177,803	1	$ 132,469	1
Financial assets at fair value through profit or loss - current (Notes 4 & 7)	5,650	-	5,451	-
Financial assets at amortized cost - current (Notes 4, 9, 20 & 29)	152,587	-	1,215,850	3
Notes receivable, net (Notes 4, 10 & 20)	11,270	-	28,808	-
Trade receivables, net (Notes 4, 10, 20 & 23)	50,729	-	52,468	-
Trade receivables from related parties, net (Notes 4, 10 & 28)	-	-	4,301	-
Other receivables (Note 4)	2,411	-	5,229	-
Other receivables from related parties (Note 28)	16,742	-	28,999	-
Current tax assets (Note 4)	3,478	-	3,068	-
Inventories (Notes 4, 5, 11, 20, 28 & 29)	7,313,655	20	7,059,736	19
Prepayments (Note 12)	243,574	1	243,651	1
Refundable deposits - current (Note 20)	149,088	-	70,715	-
Other current assets (Note 12)	17,308	-	25,618	-
Incremental costs of obtaining a contract - current (Notes 20 & 23)	98,287	-	98,858	-
Total current assets	8,242,582	22	8,975,221	24
Non-Current Assets
Financial assets at fair value through other comprehensive income - non-current (Notes 4 & 8)	5,100	-	5,100	-
Financial assets at amortized cost - non-current (Notes 4, 9 & 29)	1,907,728	5	971,959	3
Investments accounted for using equity method (Notes 4, 13 & 29)	20,949,495	57	20,979,041	57
Property, plant and equipment (Notes 4, 14 & 29)	105,249	-	109,066	-
Right-of-use assets (Notes 4 and 15)	16,266	-	24,146	-
Investment properties, net (Notes 4, 16 & 29)	5,769,952	16	5,992,558	16
Intangible assets (Note 4)	8,795	-	11,791	-
Refundable deposits - non-current	23,157	-	28,301	-
Non-current assets - others (Note 12)	53,453	-	-	-
Total non-current assets	28,839,195	78	28,121,962	76
Total	$ 37,081,777	100	$ 37,097,183	100
Liabilities and Equity
Current liabilities
Short-term borrowings (Notes 17 & 29)	$ 740,000	2	$ 849,850	2
Short-term bills payable (Notes 17 & 29)	1,169,748	3	1,393,018	4
Contract liabilities - current (Notes 4, 20, 23 & 28)	1,023,352	3	1,004,146	3
Trade payables	15,318	-	7,359	-
Trade payables to related parties (Note 28)	504,499	2	530,002	1
Other payables	437,640	1	497,273	1
Other payables to related parties (Note 28)	963,454	3	1,646,054	5
Lease liabilities - current (Notes 4, 15 & 28)	12,733	-	12,425	-
Current portion of bonds payable (Notes 18 & 29)	725,000	2	3,225,000	9
Current portion of long-term borrowings (Notes 17, 20 & 29)	4,456,457	12	2,667,988	7
Other current liabilities (Note 20)	72,130	-	26,059	-
Total current liabilities	10,120,331	28	11,859,174	32
Non-Current Liabilities
Bonds payable (Notes 18 & 29)	4,850,000	13	2,575,000	7
Long-term borrowings (Notes 17 & 29)	7,592,915	20	11,261,299	30
Provisions - non-current (Notes 4 & 19)	219,811	1	225,476	1
Lease liabilities - non-current (Notes 4, 15 & 28)	3,650	-	11,783	-
Net defined benefit liabilities - non-current (Notes 4 & 21)	1,001	-	4,595	-
Guarantee deposits received	17,963	-	18,105	-
Total non-current liabilities	12,685,340	34	14,096,258	38
Total liabilities	22,805,671	62	25,955,432	70
Equity (Note 22)
Share capital
Ordinary shares	10,350,946	28	9,550,946	26
Capital surplus	396,180	1	964,861	2
Retained earnings
Legal reserve	296,795	1	296,795	1
Special reserves	893	-	3,688	-
Unappropriated earnings	3,235,276	8	326,354	1
Total retained earnings	3,532,964	9	626,837	2
Total other equity	( 3,984 )	-	( 893 )	-
Total equity	14,276,106	38	11,141,751	30
Total	$ 37,081,777	100	$ 37,097,183	100

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

Radium Life Tech Co., Ltd.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

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

	2025		2024
	Amount	%	Amount	%
Total operating revenue (Notes 4, 23 & 28)	$ 435,145	100	$ 721,119	100
Total operating costs (Notes 4, 11 & 24)	( 406,204 )	( 94 )	( 661,662 )	( 92 )
Gross profit	28,941	6	59,457	8
Operating expenses (Notes 10, 24 & 27)
Selling and marketing expenses	( 48,275 )	( 11 )	( 58,147 )	( 8 )
General and administrative expenses	( 613,521 )	( 141 )	( 511,113 )	( 71 )
Expected credit impairment loss	-	-	( 1,245 )	-
Total operating expenses	( 661,796 )	( 152 )	( 570,505 )	( 79 )
Loss from Operations	( 632,855 )	( 146 )	( 511,048 )	( 71 )
Non-operating income and expenses (Notes 24 & 27)
Interest income	19,198	5	17,671	2
Other income	13,731	3	34,234	5
Other gains (losses)	( 7,257 )	( 2 )	( 973 )	-
Finance costs	( 457,053 )	( 105 )	( 511,477 )	( 71 )
Share of profit or loss of subsidiaries, associates and joint ventures accounted for using equity method	3,967,971	912	893,363	124
Total non-operating income and expenses	3,536,590	813	432,818	60

(Continued)

	2025		2024
	Amount	%	Amount	%
Profit (loss) before income tax	$2,903,735	667	($78,230)	(11)
Income tax (expense) benefit (Notes 4 & 25)	(145)	-	(43)	-
Net income (loss) for the year	2,903,590	667	(78,273)	(11)
Other comprehensive income/(loss)
Items that will not be reclassified subsequently to profit or loss
Remeasurement of defined benefit plans	3,237	1	3,930	1
Remeasurement of defined benefit plans, associates and joint ventures accounted for using equity method	(177)	-	(343)	-
Unrealized gain/(loss) on investments in equity instruments measured at fair value through other comprehensive income, associates and joint ventures accounted for using equity method	(4,362)	(1)	2,386	-
				(Continued)

	2025		2024
	Amount	%	Amount	%
Items that may be reclassified subsequently to profit or loss
Exchange differences on translating the financial statements of foreign operations	1,271	-	85	-
Other comprehensive income/(loss) for the year, net of income tax	(31)	-	6,058	1
Total comprehensive income/(loss) for the year	$ 2,903,559	667	($ 72,215)	(10)
Earnings (loss) per share (Note 26)
Basic	$ 2.85		($ 0.08)
Diluted	$ 2.84

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

Radium Life Tech Co., Ltd.

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	Share Capital	Capital Surplus	Retained Earnings			Other Equity		Total Equity
			Legal Reserve	Special Reserves	Unappropriated earnings	Exchange differences on translating the financial statements of foreign operations	Unrealized gain/(loss) on financial assets at fair value through other comprehensive income
Balance at January 1, 2024	$ 8,800,946	$ 1,290,217	$ 296,795	$ 3,839	$ 401,960	($ 1,356)	($ 2,332)	$ 10,790,069
Allocation and appropriation of 2023 earnings Special reserve appropriated	-	-	-	( 151 )	151	-	-	-
Cash distribution from capital surplus	-	( 238,773 )	-	-	-	-	-	( 238,773 )
Disgorgement exercised	-	4	-	-	-	-	-	4
Net loss in 2024	-	-	-	-	( 78,273 )	-	-	( 78,273 )
Other comprehensive income/(loss) in 2024, net of income tax	-	-	-	-	3,587	85	2,386	6,058
Total comprehensive income in 2024	-	-	-	-	( 74,686 )	85	2,386	( 72,215 )
Issuance of ordinary shares for cash	750,000	( 97,500 )	-	-	-	-	-	652,500
Changes in ownership interests in subsidiaries	-	1	-	-	-	-	-	1
Share-based payments	-	10,912	-	-	( 747 )	-	-	10,165
Disposal of equity instruments at fair value through other comprehensive income by subsidiaries	-	-	-	-	( 324 )	-	324	-
Balance at December 31, 2024	9,550,946	964,861	296,795	3,688	326,354	( 1,271 )	378	11,141,751
Allocation and appropriation of 2024 earnings Special reserve appropriated	-	-	-	( 2,795 )	2,795	-	-	-
Cash distribution from capital surplus	-	( 600,000 )	-	-	-	-	-	( 600,000 )
Net Income in 2025	-	-	-	-	2,903,590	-	-	2,903,590
Other comprehensive income/(loss) in 2025, net of income tax	-	-	-	-	3,060	1,271	( 4,362 )	( 31 )
Total comprehensive income in 2025	-	-	-	-	2,906,650	1,271	( 4,362 )	2,903,559
Issuance of ordinary shares for cash	800,000	24,000	-	-	-	-	-	824,000
Changes in ownership interests in subsidiaries	-	( 1 )	-	-	1	-	-	-
Share-based payments	-	7,320	-	-	( 524 )	-	-	6,796
Balance at December 31, 2025	$ 10,350,946	$ 396,180	$ 296,795	$ 893	$ 3,235,276	$ -	($ 3,984 )	$ 14,276,106

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

Radium Life Tech Co., Ltd.

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

(In Thousands of New Taiwan Dollars)

	2025	2024
Cash Flows from Operating Activities
Profit (loss) before income tax	$ 2,903,735	($ 78,230)
Adjustments for:
Depreciation expenses	178,743	179,819
Amortization expenses	9,709	8,807
Expected credit loss recognized on receivables	-	1,245
Net gains on financial assets or liabilities at fair value through profit or loss	( 199)	( 441)
Interest expenses	457,053	511,477
Interest income	( 19,198)	( 17,671)
Share-based compensation costs	1,890	2,682
Share of profit of subsidiaries, associates, and joint ventures	( 3,967,971)	( 893,363)
Loss on disposal of investments	-	3
Loss on disposal of investments accounted for using the equity method	1,320	-
Reversal of impairment loss on non-financial assets	( 20,090)	( 9,089)
Realized gain on transactions with subsidiaries, associates and joint ventures	( 2,803)	( 2,812)
Other non-cash items	( 513)	( 665)
Changes in operating assets and liabilities
Financial assets mandatorily classified as at fair value through profit or loss	-	3,088
Notes receivable	17,538	( 436)
Trade receivables	1,739	( 31,950)
Trade receivables from related parties	4,301	8,865
Other receivables	4,415	( 28)
Other receivables from related parties	12,257	( 14,470)
Inventories	( 168,796)	( 242,819)
Prepayments	77	( 28,177)
Other current assets	8,310	( 21,194)
Incremental costs of obtaining contracts	571	( 773)
Contract liabilities	19,206	204,948
Notes payable	-	( 617)

(Continued)

	2025	2024
Trade payables	$7,959	($9,762)
Trade payables to related parties	(25,503)	14,841
Other payables	(71,897)	(32,237)
Other payables to related parties	(2,600)	4,141
Other current liabilities	46,070	(1,544)
Other operating liabilities	(5,665)	(17,101)
Cash used in operations	(610,342)	(463,463)
Interest received	18,967	17,389
Interest paid	(440,850)	(513,571)
Income tax paid	(555)	(1,199)
Net cash used in operating activities	(1,032,780)	(960,844)
Cash Flows from Investing Activities
Proceeds from sale of financial assets at amortized cost	127,494	19,211
Acquisition of investments accounted for using equity method	(1,682,658)	(1,567,020)
Proceeds from disposal of investments accounted for using equity method	553,988	-
Increase in prepayments for investments	(52,000)	-
Proceeds from capital reduction of investments accounted for using equity method	1,030,988	-
Payments for property, plant and equipment	(3,355)	(8,385)
Increase in refundable deposits	(73,229)	-
Decrease in refundable deposits	-	1,040
Payments for intangible assets	(6,713)	(7,039)
Decrease in finance lease receivables	-	160
Increase in prepayments for business facilities	(1,453)	-
Dividends received from investments accounted for using equity method	4,096,954	1,126,111
Net cash generated from (used in) investing activities	3,990,016	(435,922)
Cash Flows from Financing Activities
Repayments of short-term borrowings	(109,850)	(422,446)
Repayments of short-term bills payable	(223,270)	(785,440)
Proceeds from issuance of bonds	3,000,000	900,000
Repayments of bond payables	(3,225,000)	(1,000,000)
Proceeds from long-term borrowings	-	2,709,973
Repayments of long-term borrowings	(1,883,854)	-
Decrease in guarantee deposits received	(141)	(965)
Decrease in other payables to related parties	(680,000)	(540,000)
Repayment of the principal portion of lease liabilities	(13,787)	(13,924)
Dividends paid to owners of the Company	($600,000)	($238,773)

	2025	2024
Proceeds from issuance of ordinary shares	824,000	652,500
Disgorgement exercised	-	4
Net cash generated from (used in) financing activities	(2,911,902)	1,260,929
Net increase (decrease) in cash and cash equivalents	$ 45,334	($ 135,837)
Cash and cash equivalents at the beginning of the year	132,469	268,306
Cash and cash equivalents at the end of the year	$ 177,803	$ 132,469

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

Attachment 9.

Radium Life Tech Co., Ltd.

2025 Earnings Distribution Table

Unit: NT$

Item	Amount
	Subtotal	Total
Unappropriated earnings at the beginning of the period		329,148,814
Profit after tax in 2025	2,903,590,721
Remeasurements of defined benefit plans are recognized in retained earnings	3,236,627
Adjustments to retained earnings due to investments accounted for using the equity method	(524,031)
Remeasurements of defined benefit plans of subsidiaries are recognized in retained earnings	(177,296)
Net Income for the Current Period Plus Amounts Recognized in Retained Earnings		2,906,126,021
Legal reserve appropriated (10%)		(290,612,602)
Special reserve appropriated as required by law		(3,090,403)
Earnings Available for Distribution for the Current Period		2,941,571,830
Appropriation Items
Dividends to Shareholders-Cash (NT$0.8 per share)	828,075,719
Unappropriated Retained Earnings at End of Period		2,113,496,111

Note: The 2025 earnings distribution shall be prioritized from the 2025 net income.

Chairman: Rong Shian Lin Company officer: Liu Yao Kai Chief Accounting Officer: Rita Liu

Appendix 1.

Radium Life Tech Co., Ltd.

Articles of Incorporation

Chapter 1 General Provisions

Article 1: The Company is organized in accordance with the Company Act, and is named as Radium Life Tech Co., Ltd.

Article 2: The Company operates in the following businesses:

H701010 Housing and Building Development and Rental
H701040 Specific Area Development
H701060 New Towns, New Community Development
F111090 Wholesale of Building Materials
F211010 Retail Sale of Building Materials
E605010 Computer Equipment Installation
E801010 Indoor Decoration
I503010 Landscape and Interior Designing
F102030 Wholesale of Tobacco and Alcohol
F104110 Wholesale of Cloths, Garments, Shoes, Hats, Umbrellas and Clothing Accessories
F105050 Wholesale of Furniture, Bedding Kitchen Utensils and Fixtures
F106010 Wholesale of Hardware
F106020 Wholesale of Daily Commodities
F113030 Wholesale of Precision Instruments
F118010 Wholesale of Computer Software
F119010 Wholesale of Electronic Materials
F203020 Retail Sale of Tobacco and Alcohol
F204110 Retail Sale of Cloths, Garments, Shoes, Hats, Umbrellas and Clothing Accessories
F205040 Retail Sale of Furniture, Bedding Kitchen Utensils and Fixtures
F206010 Retail Sale of Hardware
F206020 Retail Sale of daily commodities
F209060 Retail Sale of Culture, Education, Musical Instruments and Educational Entertainment Supplies
F301010 Department Stores
F401010 International Trade
F501060 Restaurants
I301010 Information Software Services
I301020 Data Processing Services
I301030 Electronic Information Supply Services
IZ99990 Other Industrial and Commercial Services
J701040 Recreational Activities Venue
J802010 Sports Training
JZ99080 Beauty and Hairdressing Services
ZZ99999 All business items that are not prohibited or restricted by law, except those that are subject to special approval.

Article 3: The Company may provide guarantees to others.

Article 4: The Company's investments may exceed 40% of the paid-in capital; the board of directors is authorized to execute such investments.

Article 5: The Company is situated in Taipei, Taiwan. If necessary, the Company may establish branches in Taiwan and overseas by resolutions of the board of directors.

Article 6: The Company shall make public announcements in accordance with Article 28 of the Company Act.

Chapter 2 Shares

Article 7: The total capital of the Company shall be NT$13,000,000,000 divided as 1,300,000,000 shares with a par value of NT$10 per share. The unissued shares are authorized to the board of directors to issue in installments.

Of the aforementioned total capital, NT$200,000,000 is reserved for the issuance of employee stock options as a total of 20,000,000 shares with a par value of NT10 per share. These employee stock options are issued in installments by resolution of the board of directors.

Article 8: The Company is exempt from printing its share certificate but shall register the issued shares with a centralized securities depository enterprise.

Article 9: Registration for transfer of shares shall be suspended sixty (60) days immediately before the date of regular meeting of shareholders, and thirty (30) days immediately before the date of any special meeting of shareholders, or within five (5) days before the day on which dividend, bonus, or any other benefit is scheduled to be paid by the Corporation. Other matters in relation to stock affairs are handled in accordance with the "Regulations Governing the Administration of Shareholder Services of Public Companies".

Chapter 3 Shareholders' meeting

Article 10: The shareholders' meeting is divided into general meeting and special meeting. The general meeting shall be held by the board of directors once a year within 6 months after the end of fiscal year. The special meeting shall be held in accordance with the relevant laws when necessary.

Article 11: The company's shareholders' meeting may be conducted via video conference or any other method announced by the central competent authority.

When a shareholder is unable to attend a shareholders' meeting for any reason, he/she may appoint a proxy by executing a power of attorney to attend the meeting with his/her signature or seal, clearly stating the scope of authorization. For the method for the shareholders to delegate their attendance, except for complying with Article 177 of the Company Act, it shall be subject to the "Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies" published by the competent authority.

Article 12: Unless otherwise prescribed by laws and regulations, the Company's shareholders have one vote per share.

Article 13: Unless otherwise provided by the Company Act, the voting on a proposal shall be approved by a majority of the voting rights represented by the attending shareholders.

Chapter 4 Directors and the Audit Committee

Article 14: The Company has 7-11 directors and have a term of office of three years. The directors shall be appointed among the persons with disposing capacity and may be reelected or reappointed.

Among the aforementioned directors, the number of independent directors may be not less than 3 in number and not less than one-fifth of the total number of directors.

The Company’s election of directors is governed by the candidate nomination system under Article 192-1 of the Company Act. Matters in relation to the acceptance and announcement of director nominations are handled in accordance with relevant laws and regulations including the Company Act, the Securities and Exchange Act, etc. Independent directors shall be elected during the same voting session as the remaining directors and have votes allocated separately.

The Company’s election of directors shall apply the open cumulative voting method. Each share will have voting rights in a number equal to the directors to be elected and may be cast for a single candidate or split among multiple candidates. The election of directors shall be conducted in accordance with the "Measures for Elections of Directors" established by the Company.

Article 14-1: The Company's Audit Committee is established in accordance with Article 14-4 of the Securities and Exchange Act. The Audit Committee shall be composed of the entire number of independent directors. It shall not be fewer than three persons in number, one of whom shall be the convener, and at least one of whom shall have accounting or financial expertise; the duties and relevant powers shall be handled according to relevant laws and regulations.

Article 15: The board of directors shall be organized by the directors and shall be elected from among the directors by a majority of directors present at the meeting attended by at least two-thirds of the directors. Depending on the actual needs, a vice chairman may be elected. The chairman of the board of directors shall represent the Company in external matters. When the chairman of the board is on leave or for any reason unable to exercise the powers of the chairman, the proxy shall be handled in accordance with Article 208 of the Company Act.

Article 16: The convening of the meeting of the board of directors shall state the reasons for the meeting. The directors shall be notified in writing, E-mail or fax seven days prior to the meeting. In the event of emergency, the board of directors may be convened at any time, and it may be done so in writing, E-mail or fax.

Unless otherwise prescribed in the Company Act, a resolution of the board of directors shall be made with a majority of the directors in attendance.

If a director is unable to attend the meeting for any reason, he/she appoint another director to attend the meeting on his/her behalf by executing a power of attorney stating therein the scope of power authorized to the proxy. Only one proxy may be appointed.

Article 16-1: The duties of the board of directors are as follows:

Review of the Company's operating plan and budget.

Review of the Company's final accounts.
Review of important measures.
Review of the increase or decrease of the Company's capital.
Appointment and dismissal of senior or key management personnel.
Acquiring and disposing of material assets (including real estate).
Drawing up plans of the Company's earnings distribution or loss appropriation.
The board of directors shall resolve on all motions except those required by the Company Act or the Articles of Incorporation which are resolved by the shareholders' meeting.
The board of directors may authorize the chairman to handle matters resolved by the board of directors, including but not limited to the signing of contracts.

Article 17: The remuneration to all directors shall be paid according to the usual standards of the same industry regardless of operating profit or loss. The remuneration paid to the directors shall be decided by the Board of Directors authorized by a meeting of shareholders to be determined based on their value of participation level in the Company's operations as well as their contribution, and the Company's operating condition shall also be taken into account. The remuneration is set at a level that does not exceed the maximum salary standard stipulated in the Company's Salary Management Measures.

In order to diversify the risk of legal liabilities of the Company's directors while also improving corporate governance, the Company may take out director, supervisor and manager liability insurance for the Company's directors, representatives of directors, supervisors who are appointed to work in an investee company as well as important employees during their years of service.

Chapter 5 Managerial Officer

Article 18: The appointment, dismissal and remuneration of the Company's managerial officers shall be subject to Article 29 of the Company Act.

Chapter 6 Accounting

Article 19: At the end of each accounting year, the board of directors shall compile the following statements. These statements shall be submitted to the Audit Committee for a review 30 days prior to the shareholders' meeting. After review, a report shall be provided and recognized at the shareholders' meeting:

Business report.
Financial statements.
Motions for earnings distribution or loss make-up.

Article 19-1: If there is a profit within the Company in the year, no less than 0.5% of the profit shall be set aside as remuneration to employees, (No less than 20% of the amount of staff remuneration should be allocated to non-managerial employees) which shall be distributed in shares or cash by resolution of the board of directors. The Company may set aside no more than 1% of the above-mentioned profit as remuneration to the directors by resolution of the board of directors. The motion regarding remuneration to employees and directors shall be reported to the shareholders' meeting.

Where there is an accumulated loss, the profit shall be reserved to make up for the loss and the remuneration to employees and directors shall be provided in proportion in accordance with the aforementioned amount.

The Company carries out the transfer of treasury shares to employees, employee

stock options, employee remuneration, employee subscription of new shares, and restricted stock awards to employees of controlling or subordinate companies who meet certain conditions. These conditions are determined by the board of directors.

Article 20: When there are earnings in the Company's annual final accounts, these earnings shall be distributed in the following order:

Pay taxes.
Make good the deficits of the Company.
Set aside ten percent of said profits as legal reserve. Where such legal reserve amounts to the total paid-in capital, this provision shall not apply.
In accordance with the law, the special reserve shall be listed or converted when necessary. When the Company sets aside special reserve according to law and if there is an insufficient amount in the allocation of "net amount of equity deduction accumulated in the previous period", before the surplus is distributed, a special reserve of the same amount shall be allocated from the undistributed surplus of the previous period. If there is still an insufficient amount, items other than the net profit after tax of the current period shall be included in the undistributed surplus of the current period.
If there is any remaining balance after deducting 1.-4. as mentioned, the balance may be accumulated with previous years' earnings. The board of directors will consider the Company's financial situation and prepare a motion for distribution of dividends to shareholders. The motion will be submitted it to the shareholders' meeting for a resolution.

Given that The Company is operating in a varying business environment and is at a mature and stable stage of its corporate life cycle, in a bid to meet future business expansion plans while balancing dividends and shareholders' interests, the Company's dividend policy states that dividends are to be distributed in cash and stocks. The actual distribution proportion is authorized to be determined by the board of directors according to the year's operations and the capital status and capital budget of the following year will also be taken into account. Among which, the cash shall not be less than 20% of the total dividends. However, if the cash dividends are less than NT$0.1 (inclusive), all dividends are distributed in stocks.

Article 20-1: If the Company intends to transfer the shares bought back to its employees at a price lower than the average price of the actually bought back, the transfer shall be handled in accordance with Article 10-1 of the "Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies". The transfer shall be agreed upon with the approval of at least two-thirds of the shareholders in attendance at the most recent shareholders' meeting representing a majority of the total number of issued shares.

Article 20-2: If the Company intends to issue employee stock options at a subscription price lower than the closing price of the underlying stocks on the date of issuance, the stock options may be handled in accordance with Article 56-1 of the "Regulations Governing the Offering and Issuance of Securities by Securities Issuers". The issuance shall be agreed upon with the approval of at least two-thirds of the shareholders in attendance at the most recent shareholders' meeting representing a majority of the total number of issued shares.

Article 21: Any matters not specified in these Articles shall be handled in accordance with the provisions stipulated in the Company Act and relevant regulations.

Article 22: These Articles were established on March 9, 1982.

The 1st amendment to these Articles was made on August 25, 1990.

The 2nd amendment to these Articles was made on July 30, 1992.

The 3rd amendment to these Articles was made on July 9, 1993.

The 4th amendment to these Articles was made on September 7, 1994.

The 5th amendment to these Articles was made on September 17, 1995.

The 6th amendment to these Articles was made on May 30, 1996.

The 7th amendment to these Articles was made on June 28, 1996.

The 8th amendment to these Articles was made on June 8, 1998.

The 9th amendment to these Articles was made on June 25, 1999.

The 10th amendment to these Articles was made on October 31, 2000.

The 11th amendment to these Articles was made on May 16, 2001.

The 12th amendment to these Articles was made on October 15, 2001.

The 13th amendment to these Articles was made on June 14, 2002.

The 14th amendment to these Articles was made on June 24, 2003.

The 15th amendment to these Articles was made on November 13, 2003.

The 16th amendment to these Articles was made on June 25, 2004.

The 17th amendment to these Articles was made on June 7, 2005.

The 18th amendment to these Articles was made on June 26, 2006.

The 19th amendment to these Articles was made on May 28, 2007.

The 20th amendment to these Articles was made on June 13, 2008.

The 21st amendment to these Articles was made on June 19, 2009.

The 22nd amendment to these Articles was made on June 19, 2009.

The 23rd amendment to these Articles was made on June 17, 2010.

The 24th amendment to these Articles was made on June 15, 2011.

The 25th amendment to these Articles was made on June 18, 2012.

The 26th amendment to these Articles was made on June 19, 2013.

The 27th amendment to these Articles was made on June 19, 2014.

The 28th amendment to these Articles was made on June 22, 2015.

The 29th amendment to these Articles was made on June 24, 2016.

The 30th amendment to these Articles was made on June 24, 2019.

The 31st amendment to these Articles was made on July 29, 2021.

The 32st amendment to these Articles was made on May 22, 2025.

Appendix 2.

Radium Life Tech Co., Ltd.

Rules and Procedures of Shareholders' Meeting

Article 1: Unless otherwise prescribed, the Company’s shareholders’ meetings shall be handled in accordance with these Rules.

Article 2: The Company shall furnish the attending shareholders with an attendance book to sign, or attending shareholders may hand in a sign-in card in lieu of signing in. The number of shares in attendance shall be calculated according to the shares indicated by the attendance book and sign-in cards handed in plus the number of shares whose voting rights are exercised by correspondence or electronically.

Article 3: Attendance and voting at shareholders’ meetings shall be calculated based on numbers of shares.

Article 4: The venue for a shareholders’ meeting shall be the premises of the Company, or a place easily accessible to shareholders and suitable for a shareholders’ meeting. The meeting may begin no earlier than 9 a.m. and no later than 3 p.m.

Article 5: If a shareholders’ meeting is convened by the board of directors, the meeting shall be chaired by the chairman of the board. When the chairman of the board is on leave or for any reason unable to exercise the powers of the chairman, the vice chairman shall act in place of the chairman; if there is no vice chairman or the vice chairman also is on leave or for any reason unable to exercise the powers of the vice chairman, the chairman shall appoint one of the managing directors to act as chair, or, if there are no managing directors, one of the directors shall be appointed to act as chair. Where the chairman does not make such a designation, the managing directors or the directors shall select from among themselves one person to serve as chair.

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

During the session of a shareholders’ meeting, if the chairman declares the adjournment of the meeting in a manner in violation of such rules governing the proceedings of meetings, a new chairman of the meeting may be elected by a resolution to be adopted by a majority of the voting rights represented by the shareholders attending the said meeting to continue the proceedings of the meeting.

Article 6: The Company may appoint its attorneys, certified public accountants, or related persons retained by it to attend a shareholders’ meeting in a non-voting capacity.

Article 7: The Company, beginning from the time it accepts shareholder attendance registrations, shall make an uninterrupted audio and video recording of the registration procedure, the proceedings of the shareholders’ meeting, and the voting and vote counting procedures. The recorded materials of the preceding paragraph shall be retained for at least one year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the recording shall be retained until the conclusion of the litigation.

Article 8: The chair shall call the meeting to order at the appointed meeting time. However, when the

attending shareholders do not represent a majority of the total number of issued shares, the chair may announce a postponement, provided that no more than two such postponements, for a combined total of no more than one hour, may be made. If the quorum is not met after two postponements, but the attending shareholders represent one third or more of the total number of issued shares, a tentative resolution may be adopted pursuant to Article 175, paragraph 1 of the Company Act.

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

Article 9: If a shareholders' meeting is convened by the board of directors, the meeting agenda shall be set by the board of directors. The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution of the shareholders' meeting.

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

The chair may not declare the meeting adjourned prior to completion of deliberation on the meeting agenda of the preceding two paragraphs (including extraordinary motions), except by a resolution of the shareholders' meeting.

Once the set agenda of the shareholders' meeting is completed, the chair may declare the meeting adjourned without casting a vote by all shareholders.

Article 10: Before speaking, an attending shareholder must specify on a speaker's slip the subject of the speech, his/her shareholder account number (or attendance card number), and account name. The order in which shareholders speak will be set by the chair.

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

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

If a shareholder attempts to speak through any device other than the public address equipment set up by the Company, the chair may prevent the shareholder from so doing.

Article 11: Except with the consent of the chair, a shareholder may not speak more than twice on the same proposal, and a single speech may not exceed 5 minutes.

If the shareholder's speech violates the rules or exceeds the scope of the agenda item, the chair may terminate the speech.

Article 12: When a juristic person is appointed to attend as proxy, it may designate only one person to represent it in the meeting.

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

Article 13: After an attending shareholder has spoken, the chair may respond in person or direct relevant personnel to respond.

Article 14: When the chair is of the opinion that a proposal has been discussed sufficiently to put it to a vote, the chair may announce the discussion closed, call for a vote.

Article 14-1: When the Company holds a shareholder meeting, it shall adopt exercise of voting rights

by electronic means and may adopt exercise of voting rights by correspondence. When voting rights are exercised by correspondence or electronic means, the method of exercise shall be specified in the shareholders' meeting notice. A shareholder exercising voting rights by correspondence or electronic means will be deemed to have attended the meeting in person, but to have waived his/her rights with respect to the extraordinary motions and amendments to original proposals of that meeting.

A shareholder intending to exercise voting rights by correspondence or electronic means under the preceding paragraph shall deliver a written declaration of intent to the Company before two days before the date of the shareholders' meeting. When duplicate declarations of intent are delivered, the one received earliest shall prevail, except when a declaration is made to cancel the earlier declaration of intent.

After a shareholder has exercised voting rights by correspondence or electronic means, in the event the shareholder intends to attend the shareholders' meeting in person, a written declaration of intent to retract the voting rights already exercised under the preceding paragraph shall be made known to the Company, by the same means by which the voting rights were exercised, before two business days before the date of the shareholders' meeting. If the notice of retraction is submitted after that time, the voting rights already exercised by correspondence or electronic means shall prevail. When a shareholder has exercised voting rights both by correspondence or electronic means and by appointing a proxy to attend a shareholders' meeting by executing a power of attorney, the voting rights exercised by the proxy in the meeting shall prevail.

Article 15: Vote monitoring and counting personnel for the voting on a proposal shall be appointed by the chair, provided that all monitoring personnel shall be shareholders of the Company. The results of the voting shall be announced on-site at the meeting, and a record made of the vote.

Article 16: When a meeting is in progress, the chair may announce a break based on time considerations.

Article 17: Except as otherwise provided in the Company Act and in the Company's articles of incorporation, the passage of a proposal shall require an affirmative vote of a majority of the voting rights represented by the attending shareholders.

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

Article 18: When there is an amendment or an alternative to a proposal, the chair shall present the amended or alternative proposal together with the original proposal and decide the order in which they will be put to a vote. When any one among them is passed, the other proposals will then be deemed rejected, and no further voting shall be required.

Article 19: The chair may direct the proctors or security personnel to help maintain order at the meeting place. When proctors or security personnel help maintain order at the meeting place, they shall wear an identification card or armband bearing the word "Proctor."

When a shareholder violates the rules of procedure and defies the chair's correction,

obstructing the proceedings and refusing to heed calls to stop, the chair may direct the proctors or security personnel to escort the shareholder from the meeting.

Article 20: These Rules shall take effect after having been submitted to and approved by a shareholders’ meeting. Subsequent amendments thereto shall be effected in the same manner.

Article 21: The first amendment made to the Rules of Procedure for Shareholders’ Meetings was on June 26, 2006.

The second amendment made to the Rules of Procedure for Shareholders’ Meetings was on June 18, 2012.

The third amendment made to the Rules of Procedure for Shareholders’ Meetings was on June 19, 2014.

Appendix 3.

Radium Life Tech Co., Ltd.

Shareholdings of All Directors

I. The Company's paid-in capital as of the date of suspension for share transfer of the 2026 Annual General Meeting totaled NT$10,350,946,490, with the number of 1,035,094,649 shares issued.
II. As required by Article 26 of the Securities and Exchange Act, all directors shall hold a minimum of 32,000,000 shares.
III. As of the date of suspension for share transfer of the 2026 Annual General Meeting, the shares held by individual and all directors as recorded in the shareholders register are as follows:

April 11, 2026; unit: share

Title	Name	Date of Election	Term of Office	Shares Currently Held
				Number of Shares	Shareholding Ratio
Chairman	Lin Rong Shian	2025.05.22	3	119,047,158	11.50%
Vice Chairman	Lin Hua Chun	2025.05.22	3	11,905,369	1.15%
Director	Changxin Investment Development Co., Ltd. Representative: Liu Yao Kai	2025.05.22	3	39,563	0.00%
Director	Changxin Investment Development Co., Ltd. Representative: Kerwin Go	2025.05.22	3
Director	Chia Hsin Huang	2025.05.22	3	0	0.00%
Independent Director	K. C. Chou	2025.05.22	3	0	0.00%
Independent Director	Ou Chin Der	2025.05.22	3	0	0.00%
Independent Director	Lu Shyue Ching	2025.05.22	3	0	0.00%
Independent Director	Hung Duen Yang	2025.05.22	3	0	0.00%
Total number of shares held by all directors				130,992,090	12.65%

AI assistant

RADIUM — AGM Information 2026

52154_rns_2026-05-21_696cc93d-a8fd-4696-b36a-8897bedc8f0c.pdf

RADIUM LIFE TECH. CO., LTD.

2026 Annual General Meeting

Table of Contents

Report Items

Report Items 1

Report Items 2

Report Items 3

Report Items 4

Report Items 5

Report Items 6

Report Items 7

Ratification Items

1. To accept 2025 Business Report and Financial Statements (proposed by the Board of Directors)

2. To accept 2025 Earnings Distribution (proposed by the Board of Directors)

Special Motion Meeting Adjourned

II. Construction projects, TOD and public works

Let buildings be the key to sustainable urban development

III. Health and Wellness for Seniors Business

Respond to the aging society and build a friendly living model for all ages

IV. Mature operations: A key pillar for stable cash flow and brand value

Wan Da Tong Enterprise, Q Square, and Radium Kagaya International Hotel

Move forward steadily and steer in the right direction for the next decade

I. 2025 business results

(II) Budget execution

(IV) Research and development status

1. Construction Business

III. Future development strategies of the Company

IV. Impacts of the external competitive environment, the regulatory environment, and the overall business environment

(I) Impacts of the external competitive environment

(II) Impact of the regulatory environment

RADIUM LIFE TECH. CO., LTD.

Radium Life Tech. Co., Ltd.

Sustainable Development Best Practice Principles

(Revised)

Chapter 1 General Provisions

Chapter 2 Implementing Corporate Governance

Chapter 3 Fostering a Sustainable Environment

Chapter 4 Preserving Public Welfare

Chapter 5 Enhancing Disclosure of Sustainable Development Information

Chapter 6 Supplementary Provisions

Auditor's Responsibilities for the Audit of the Consolidated Financial Statements

Notice to Readers

Valuation of property inventories

Responsibilities of Management and Those Charged with Governance for the Parent Company Only financial statements

Auditor’s Responsibilities for the Audit of the Parent Company Only Financial Statements

Notice to Readers

Radium Life Tech Co., Ltd.

2025 Earnings Distribution Table

Radium Life Tech Co., Ltd.

Chapter 1 General Provisions

Chapter 2 Shares

Chapter 3 Shareholders' meeting

Chapter 4 Directors and the Audit Committee

Chapter 5 Managerial Officer

Chapter 6 Accounting

Radium Life Tech Co., Ltd.

Shareholdings of All Directors

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RADIUM AGM Information 2026