RT - Interim / Quarterly Report 2025

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REVIEW REPORT JUNE 30, 2025 AND 2024 (Stock code: 2379)

For the convenience of readers and for information purpose only, the auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese-language auditors’ report and financial statements shall prevail.

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INDEPENDENT AUDITORS’ REVIEW REPORT TRANSLATED FROM CHINESE

PWCR25000064

To the Board of Directors and Shareholders of Realtek Semiconductor Corporation

Introduction

We have reviewed the accompanying consolidated balance sheets of Realtek Semiconductor Corporation and subsidiaries as at June 30, 2025 and 2024, and the related consolidated statements of comprehensive income for the three-month and six-month periods then ended, as well as the consolidated statements of changes in equity and of cash flows for the six-month periods then ended, and notes to the consolidated financial statements, including a summary of material accounting policies. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” and International Accounting Standard 34, “Interim Financial Reporting” that came into effect as endorsed by the Financial Supervisory Commission. Our responsibility is to express a conclusion on these consolidated financial statements based on our reviews.

Scope of review

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

Basis for qualified conclusion

As explained in Notes 4(3) and 6(7), the consolidated financial statements of certain insignificant consolidated subsidiaries, investments accounted for under equity method and the information disclosed in Note 13 were based solely on the reports prepared by those subsidiaries and investee companies, which were not reviewed by independent auditors. Total assets of these subsidiaries amounted to NT$8,066,425 thousand and NT$7,026,009 thousand, constituting 6.46% and 6.00% of the consolidated total assets as at June 30, 2025 and 2024, respectively, total liabilities amounted to NT$1,534,911

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thousand and NT$1,612,791 thousand, constituting 1.88% and 2.23% of the consolidated total liabilities as at June 30, 2025 and 2024, respectively, and the total comprehensive income amounted to NT$424,857 thousand, NT$150,821 thousand, NT$412,878 thousand and NT$638,254 thousand, constituting (20.40%), 2.91%, 12.10% and 6.05% of the consolidated total comprehensive income for the three-month and six-month periods then ended, respectively. Furthermore, the investments accounted for under equity method as at June 30, 2025 and 2024 amounted to NT$109,411 thousand and NT$130,755 thousand, respectively, and the related investment income (loss) were NT$5,909 thousand, (NT$4,698) thousand, NT$7,456 thousand and (NT$30,704) thousand for the three-month and sixmonth periods then ended, respectively.

Qualified conclusion

Except for the adjustments to the consolidated financial statements, if any, as might have been determined to be necessary had the financial statements of certain insignificant consolidated subsidiaries and investments accounted for under equity method been reviewed by independent auditors as described in the Basis for qualified conclusion section above, based on our reviews, nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of Realtek Semiconductor Corporation and subsidiaries as at June 30, 2025 and 2024, and of its consolidated financial performance for the three-month and six-month periods then ended and its consolidated cash flows for the six-month periods then ended in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” and International Accounting Standard 34, “Interim Financial Reporting” that came into effect as endorsed by the Financial Supervisory Commission.

Li, Tien-Yi Cheng, Ya-Huei For and on behalf PricewaterhouseCoopers, Taiwan July 31, 2025

------------------------------------------------------------------------------------------------------------------------------The accompanying consolidated financial statements are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of such financial statements may differ from those generally accepted in countries and jurisdictions other than the Republic of China. Accordingly, the accompanying consolidated financial statements and independent auditors’ report are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice.

As the financial statements are the responsibility of the management, PricewaterhouseCoopers cannot accept any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from the translation.

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS JUNE 30, 2025, DECEMBER 31, 2024 AND JUNE 30, 2024

(Expressed in thousands of New Taiwan dollars)

				June 30, 2025			December 31, 2024			June 30, 2024
	Assets	Notes		AMOUNT	%		AMOUNT	%		AMOUNT	%
	Current assets
1100	Cash and cash equivalents	6(1)	`$`	`10,547,038`	`9`	`$`	`14,812,459`	`13`	`$`	`16,362,954`	`14`
1110	Financial assets at fair value	6(2)
	through profit or loss - current			`5,462,041`	`4`		`7,520,809`	`7`		`5,528,369`	`5`
1136	Financial assets at amortised	6(4)
	cost - current			`41,282,720`	`33`		`32,766,211`	`29`		`32,524,947`	`28`
1170	Accounts receivable, net	6(5)		`15,360,464`	`12`		`12,305,290`	`11`		`15,999,251`	`14`
1180	Accounts receivable, net -	6(5) and 7
	related parties			`3,265,633`	`3`		`2,641,074`	`2`		`2,939,979`	`2`
1200	Other receivables			`797,273`	`1`		`604,664`	`-`		`1,060,856`	`1`
130X	Inventories, net	6(6)		`16,470,252`	`13`		`13,506,049`	`12`		`13,841,045`	`12`
1410	Prepayments			`405,672`	`-`		`501,451`	`-`		`589,638`	`-`
11XX	Total current assets			`93,591,093`	`75`		`84,658,007`	`74`		`88,847,039`	`76`
	Non-current assets
1510	Financial assets at fair value	6(2)
	through profit or loss - non-
	current			`-`	`-`		`-`	`-`		`53,000`	`-`
1517	Financial assets at fair value	6(3)
	through other comprehensive
	income - non-current			`3,301,184`	`3`		`3,340,653`	`3`		`3,662,897`	`3`
1535	Financial assets at amortised	6(4) and 8
	cost - non-current			`9,965,980`	`8`		`9,067,774`	`8`		`7,926,008`	`7`
1550	Investments accounted for	6(7)
	under equity method			`109,411`	`-`		`120,646`	`-`		`130,755`	`-`
1600	Property, plant and equipment	6(8)		`9,604,012`	`8`		`9,610,167`	`9`		`9,225,704`	`8`
1755	Right-of-use assets	6(9)		`1,598,929`	`1`		`1,681,636`	`2`		`1,748,821`	`2`
1760	Investment property	6(10)		`27,063`	`-`		`31,121`	`-`		`32,929`	`-`
1780	Intangible assets	6(11)		`3,657,474`	`3`		`2,659,135`	`2`		`2,903,381`	`2`
1840	Deferred income tax assets			`719,715`	`-`		`437,137`	`-`		`317,640`	`-`
1900	Other non-current assets	9		`2,287,393`	`2`		`2,290,454`	`2`		`2,218,849`	`2`
15XX	Total non-current assets			`31,271,161`	`25`		`29,238,723`	`26`		`28,219,984`	`24`
1XXX	Total assets		`$`	`124,862,254`	`100`	`$`	`113,896,730`	`100`	`$`	`117,067,023`	`100`
				(Continued)

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS JUNE 30, 2025, DECEMBER 31, 2024 AND JUNE 30, 2024

(Expressed in thousands of New Taiwan dollars)

Liabilities and Equity	Notes	June 30, 2025	December 31, 2024 AMOUNT % `$` `4,500,000` `4` `413,754` `-` `-` `-` `9,255,237` `8` `328,371` `-` `31,243,185 28` `80,507` `-` `2,134,229` `2` `113,601` `-` `9,892,091` `9` `57,960,975 51` `-` `-` `1,266,560` `1` `265,722` `-` `1,361,638` `1` `84,347` `-` `2,978,267` `2` `60,939,242 53` `5,128,636` `5` `287,282` `-` `8,882,764` `8` `32,051,651 28` `6,597,430` `6` `52,947,763 47` `9,725` `-` `52,957,488 47` `$` `113,896,730 100`	June 30, 2024
		AMOUNT `$` `2,931,555` `257,024` `-` `12,114,782` `393,653` `48,851,687` `96,611` `3,061,499` `98,721` `10,632,072` `78,437,604` `-` `1,212,593` `553,032` `1,290,173` `77,239` `3,133,037` `81,570,641` `5,128,636` `287,282` `8,882,764` `27,644,237` `1,339,029` `43,281,948` `9,665` `43,291,613` `$` `124,862,254`	AMOUNT `$` `4,500,000` `413,754` `-` `9,255,237` `328,371` `31,243,185` `80,507` `2,134,229` `113,601` `9,892,091` `57,960,975` `-` `1,266,560` `265,722` `1,361,638` `84,347` `2,978,267` `60,939,242` `5,128,636` `287,282` `8,882,764` `32,051,651` `6,597,430` `52,947,763` `9,725` `52,957,488` `$` `113,896,730`	AMOUNT `$` `4,867,500` `320,841` `2,000` `13,038,226` `337,668` `37,217,720` `105,401` `1,951,752` `142,447` `9,150,853` `67,134,408` `2,232,110` `1,191,372` `186,148` `1,394,687` `96,319` `5,100,636` `72,235,044` `5,128,636` `286,931` `8,882,764` `24,410,436` `6,113,535` `44,822,302` `9,677` `44,831,979` `$` `117,067,023`	%
Current liabilities 2100 Short-term borrowings 2130 Contract liabilities - current 2150 Notes payable 2170 Accounts payable 2180 Accounts payable - related parties 2200 Other payables 2220 Other payables - related parties 2230 Current income tax liabilities 2280 Lease liabilities - current 2300 Other current liabilities 21XX Total current liabilities Non-current liabilities 2540 Long-term borrowings 2550 Provisions - non-current 2570 Deferred income tax liabilities 2580 Lease liabilities - non-current 2600 Other non-current liabilities 25XX Total non-current liabilities 2XXX Total liabilities Equity Share capital 3110 Common shares Capital surplus 3200 Capital surplus Retained earnings 3310 Legal reserve 3350 Undistributed earnings Other equity interest 3400 Other equity interest 31XX Equity attributable to holders of the parent company 36XX Non-controlling interest 3XXX Total equity Significant contingent liabilities and unrecognized contract commitments 3X2X Total liabilities and equity	6(12) 6(21) 7 6(13) 7 6(21) 6(14) 6(16) 6(17) 6(18) 6(19) 6(20) 9				`4` `-` `-` `11` `-` `32` `-` `2` `-` `8`
					`57`
					`2` `1` `-` `2` `-`
					`5`
					`62`
					`4` `-` `8` `21` `5`
					`38`
					`-`
					`38`
					`100`

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

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars, except for earnings per share amount)

Items	Notes	Three months ended June 30	Three months ended June 30
		2025	2024
4000 Operating revenue 5000 Operating costs 5950 Gross profit Operating expenses 6100 Selling expenses 6200 General and administrative expenses 6300 Research and development expenses 6450 Expected credit gains (losses) 6000 Total operating expenses 6900 Operating income Non-operating income and expenses 7100 Interest income 7010 Other income 7020 Other gains and losses 7050 Finance costs 7060 Share of profit (loss) of associates and joint ventures accounted for under equity method 7000 Total non-operating income and expenses 7900 Profit before income tax, net 7950 Income tax expense 8200 Net income for the period

(Continued)

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars, except for earnings per share amount)

Items	Three months ended June 30	Three months ended June 30
	2025	2024
		AMOUNT `$` `100,184` `703,348` `$` `803,532` `$ 5,190,282` `$ 4,386,746` `4` `$ 4,386,750` `$ 5,190,278` `4` `$ 5,190,282` `$`
Other comprehensive income (losses), net Components of other comprehensive income (losses) that will not be reclassified to profit or loss 8316 Unrealised gains from investments in equity instruments measured at fair value through other comprehensive income Components of other comprehensive income (losses) that will be reclassified to profit or loss 8361 Financial statements translation differences of foreign operations 8300 Other comprehensive (losses) income, net 8500 Total comprehensive (losses) income for the period Net income attributable to: 8610 Equity holders of the parent company 8620 Non-controlling interest Net income for the period Comprehensive (losses) income attributable to: 8710 Equity holders of the parent company 8720 Non-controlling interest Total comprehensive (losses) income for the period Earnings per share (in dollars) 9750 Basic earnings per share 9850 Diluted earnings per share
		`$`

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

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

Notes				Equity attributa	ble to owners of the	ble to owners of the	parent company	parent company	parent company
	Common shares		Capital surplus	Retained	earnings		Other equityinterest				Total
				Legal reserve		Undistributed earnings	Financial statements translation differences of foreign operations	U a f	nrealised income from financial ssets measured at air value through other comprehensive income
6(20) 6(19) 6(18)(19) 6(18) 6(20) 6(20) 6(19)	`$ 5,128,636` `-` `-` `-` `-` `-` `-` `-` `-` `$ 5,128,636` `$ 5,128,636` `-` `-` `-` `-` `-` `$ 5,128,636`	`$` `542,048` `-` `-` `-` `-` `(` `256,432 )` `1,315` `-` `-` `$` `286,931` `$` `287,282` `-` `-` `-` `-` `-` `$` `287,282`		`$ 8,882,764` `-` `-` `-` `-` `-` `-` `-` `-` `$ 8,882,764` `$ 8,882,764` `-` `-` `-` `-` `-` `$ 8,882,764`	`$ 24,845,272` `7,516,254` `-` `7,516,254` `(` `7,692,955 )` `-` `-` `(` `258,135 )` `-` `$ 24,410,436` `$ 32,051,651` `8,670,609` `-` `8,670,609` `(` `13,078,023 )` `-` `$ 27,644,237`		`$ 1,578,157` `-` `2,531,514` `2,531,514` `-` `-` `-` `-` `-` `$ 4,109,671` `$ 4,724,667` `-` `(` `5,417,654 )` `(` `5,417,654 )` `-` `-` `($` `692,987 )`		`$ 1,251,583` `-` `494,146` `494,146` `-` `-` `-` `258,135` `-` `$ 2,003,864` `$ 1,872,763` `-` `159,253` `159,253` `-` `-` `$ 2,032,016`	`$ 42,228,460` `7,516,254` `3,025,660` `10,541,914` `(` `7,692,955 )` `(` `256,432 )` `1,315` `-` `-` `$ 44,822,302` `$ 52,947,763` `8,670,609` `(` `5,258,401 )` `3,412,208` `(` `13,078,023 )` `-` `$ 43,281,948`		`$` `9,702` `35` `-` `35` `-` `-` `-` `-` `(` `60 )` `$` `9,677` `$` `9,725` `14` `-` `14` `-` `(` `74 )` `$` `9,665`	`$ 42,238,162` `7,516,289` `3,025,660` `10,541,949` `(` `7,692,955` `)` `(` `256,432` `)` `1,315` `-` `(` `60` `)` `$ 44,831,979` `$ 52,957,488` `8,670,623` `(` `5,258,401` `)` `3,412,222` `(` `13,078,023` `)` `(` `74` `)` `$ 43,291,613`

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

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

CASH FLOWS FROM OPERATING ACTIVITIES
Profit before tax
Adjustments
Adjustments to reconcile profit (loss)
Depreciation

Amortization

Expected credit losses

Interest expense

Interest income

(Gains) losses on financial assets at fair value
through profit or loss

Share of (profit) loss of associates and joint
ventures accounted for under equity method

Losses on disposal of property, plant and
equipment

Losses on disposal of investments

Changes in operating assets and liabilities
Changes in operating assets
Financial assets at fair value through profit or
loss - current
Accounts receivable, net
Accounts receivable, net - related parties
Other receivables
Inventories
Prepayments
Changes in operating liabilities
Contract liabilities - current
Notes payable
Accounts payable
Accounts payable - related parties
Other payables
Other payables - related parties
Other current liabilities
Provisions - non-current
Accrued pension obligations Six-month periods ended June 30
Notes
2025
2024
$
10,229,487 $
8,034,625
6(26)
735,937
716,115
6(11)(26)
1,052,751
955,261
12(2)
42,454
43,674
6(25)
54,054
93,211
6(22)
(
1,340,772 ) (
1,335,315 )
6(2)(24)
(
4,492 )
9,824
6(7)
(
7,456 )
30,704
6(24)
808
3
6(24)
20,277
-
1,452,644 (
996,177 )
(
3,089,196 ) (
5,373,293 )
(
632,991 ) (
852,624 )
(
18,178 )
35,260
(
2,964,203 ) (
2,084,111 )
95,779 (
22,877 )
(
156,730 ) (
15,807 )
-
2,000
2,859,545
6,134,217
65,282 (
31,436 )
4,269,842
4,845,904
16,104
45,108
739,981
1,241,426
59,804 (
275,825 )
(
6,929 )
2,080

(Continued)

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

Cash inflow generated from operations
Interest received
Interest paid
Income tax paid
Net cash flows from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of financial assets at fair value
through profit or loss
Proceeds from disposal of financial assets at fair
value through profit or loss
Proceeds from capital reduction of financial assets
at fair value through other comprehensive income
or losses
Proceeds from disposal of financial assets at fair
value through other comprehensive income or
losses
Acquisition of financial assets at amortised cost
Proceeds from disposal of financial assets at
amortised cost
Acquisition of property, plant and equipment

Acquisition of intangible assets

Increase in refundable deposits
Net cash flows used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Increase in short-term borrowings

Decrease in short-term borrowings

Repayment of principal portion of lease liabilities

Decrease in guarantee deposits

Net cash flows (used in) from financing
activities
Effect of exchange rate
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period Six-month periods ended June 30
Notes
2025
2024
$
13,473,802 $
11,201,947
1,185,033
855,823
(
51,352 ) (
86,918 )
(
515,247 ) (
309,509 )
14,092,236
11,661,343
- (
3,593,184 )
132,836
-
18,091
18,093
-
42,727
(
26,019,174 ) (
11,868,540 )
12,090,693
11,382,560
6(30)
(
683,894 ) (
1,010,548 )
6(30)
(
1,804,314 ) (
1,080,627 )
(
414 ) (
3,977 )
(
16,266,176 ) (
6,113,496 )
6(31)
27,478,695
40,464,415
6(31)
(
29,047,923 ) (
39,846,915 )
6(31)
(
63,063 ) (
63,885 )
6(31)
(
179 ) (
246 )
(
1,632,470 )
553,369
(
459,011 ) (
6,553 )
(
4,265,421 )
6,094,663
14,812,459
10,268,291
$
10,547,038 $
16,362,954

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

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars, except as otherwise indicated)

1. HISTORY AND ORGANISATION

Realtek Semiconductor Corporation (the “Company”) was incorporated as a company limited by shares on October 21, 1987 and commenced commercial operations in March 1988. The Company was based in Hsinchu Science Park since October 28, 1989. The Company and its subsidiaries (collectively referred herein as the “Group”) are engaged in the research, development, design, testing and sales of ICs and application software for these products.

2. THE DATE OF AUTHORISATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL

STATEMENTS AND PROCEDURES FOR AUTHORISATION

These consolidated financial statements were authorized for issuance by the Board of Directors on July 31, 2025.

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(1) Effect of the adoption of new issuances of or amendments to International Financial Reporting Standards (“IFRS ® ”) Accounting Standards that came into effect as endorsed by the Financial Supervisory Commission (“FSC”)

New standards, interpretations and amendments endorsed by the FSC and became effective from 2025 are as follows:

Effective date by International Accounting New Standards, Interpretations and Amendments Standards Board Amendments to IAS 21, ‘Lack of exchangeability’ January 1, 2025

The above standards, interpretations and amendments have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment.

(2) Effect of new issuances of or amendments to IFRS Accounting Standards as endorsed by the FSC but not yet adopted by the Group

New standards, interpretations and amendments endorsed by the FSC effective from 2025 are as follows:

Effective date by International Accounting New Standards, Interpretations and Amendments Standards Board Specific provisions of Amendments to IFRS 9 and IFRS 7,‘Amendments January 1, 2026 to the classification and measurement of financial instruments’

The above standards, interpretations and amendments have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment.

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(3) IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC

New standards, interpretations and amendments issued by IASB but not yet included in the IFRS Accounting Standards as endorsed by the FSC are as follows:

IFRS Accounting Standards as endorsed by the FSC are as follows:
New Standards,Interpretations andAmendments	Effective date by International Accounting StandardsBoard
Amendments to IFRS 9 and IFRS 7, ‘Amendments to the classification and measurement of financial instruments’ Amendments to IFRS 9 and IFRS 7, ‘Contracts referencing nature- dependent electricity’ Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets between an investor and its associate or joint venture’ IFRS 17, ‘Insurance contracts’ Amendments to IFRS 17, ‘Insurance contracts’ Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 – comparative information’ IFRS 18, ‘Presentation and disclosure in financial statements’ IFRS 19, ‘Subsidiaries without public accountability: disclosures’ Annual Improvements to IFRS Accounting Standards—Volume 11	January 1, 2026 January 1, 2026 To be determined by International Accounting Standards Board January 1, 2023 January 1, 2023 January 1, 2023 January 1, 2027 January 1, 2027 January 1, 2026

IFRS Accounting Standards as endorsed by the FSC are as follows:

New Standards,Interpretations andAmendments

Effective date by
International Accounting
StandardsBoard

Amendments to IFRS 9 and IFRS 7, ‘Amendments to the classification
and measurement of financial instruments’
Amendments to IFRS 9 and IFRS 7, ‘Contracts referencing nature-
dependent electricity’
Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets
between an investor and its associate or joint venture’
IFRS 17, ‘Insurance contracts’
Amendments to IFRS 17, ‘Insurance contracts’
Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 –
comparative information’
IFRS 18, ‘Presentation and disclosure in financial statements’
IFRS 19, ‘Subsidiaries without public accountability: disclosures’
Annual Improvements to IFRS Accounting Standards—Volume 11

January 1, 2026
January 1, 2026
To be determined by
International Accounting
Standards Board
January 1, 2023
January 1, 2023
January 1, 2023
January 1, 2027
January 1, 2027
January 1, 2026

Except for the following, the above standards, interpretations and amendments have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment. IFRS 18, ‘Presentation and disclosure in financial statements’

IFRS 18, ‘Presentation and disclosure in financial statements’ replaces IAS 1. The standard introduces a defined structure of the statement of comprehensive income, disclosure requirements related to management-defined performance measures and enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes.

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4. SUMMARY OF MATERIAL ACCOUNTING POLICIES

The principal accounting policies adopted are consistent with Note 4 in the consolidated financial statements for the year ended December 31, 2024, except for the compliance statement, basis of preparation, basis of consolidation and interim financial statements applied as set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

(1) Compliance statement

A. The consolidated financial statements of the Group have been prepared in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” and the International Accounting Standard 34, ‘Interim financial reporting’ that came into effect as endorsed by the FSC.
B. These consolidated financial statements are to be read in conjunction with the consolidated financial statements for the year ended December 31, 2024.
(2) Basis of preparation
A. Except for the following items, the consolidated financial statements have been prepared under the historical cost convention:
- (a) Financial assets (including derivative instruments) at fair value through profit or loss.
- (b) Financial assets at fair value through other comprehensive income.
- (c) Defined benefit liabilities recognized based on the net amount of pension fund assets less present value of defined benefit obligation.
B. The preparation of financial statements in conformity with International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations and SIC Interpretations that came into effect as endorsed by the FSC (collectively referred herein as the “IFRSs”) requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5.
(3) Basis of consolidation
A. Basis for preparation of consolidated financial statements:
- Basis for preparation of consolidated financial statements is consistent with the 2024 consolidated financial statements.

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B. Subsidiaries included in the consolidated financial statements:

Name of investor	Name of subsidiary	Main business activities June 30, 2025 December 31,2024 June 30, 2024 Investment holdings 100% 100% 100% ICs manufacturing, design, research, development, sales, and marketing 100% 100% 100% Investment holdings 100% 100% 100% 〃 100% 100% 100% 〃 100% 100% 100% 〃 100% 100% 100% ICs manufacturing, design, research, development, sales, and marketing 100% 100% 100% Ownership (%)	Main business activities June 30, 2025 December 31,2024 June 30, 2024 Investment holdings 100% 100% 100% ICs manufacturing, design, research, development, sales, and marketing 100% 100% 100% Investment holdings 100% 100% 100% 〃 100% 100% 100% 〃 100% 100% 100% 〃 100% 100% 100% ICs manufacturing, design, research, development, sales, and marketing 100% 100% 100% Ownership (%)	Main business activities June 30, 2025 December 31,2024 June 30, 2024 Investment holdings 100% 100% 100% ICs manufacturing, design, research, development, sales, and marketing 100% 100% 100% Investment holdings 100% 100% 100% 〃 100% 100% 100% 〃 100% 100% 100% 〃 100% 100% 100% ICs manufacturing, design, research, development, sales, and marketing 100% 100% 100% Ownership (%)	Description Note Note Note Note Note
Realtek Semiconductor Corporation Realtek Semiconductor Corporation Realtek Semiconductor Corporation Realtek Semiconductor Corporation Realtek Semiconductor Corporation Realtek Semiconductor Corporation Realtek Semiconductor Corporation	Amber Universal Inc. Realtek Singapore Private Limited Wise Elite Global Limited Realsun Investments Co., Ltd. Hung-wei Venture Capital Co., Ltd. Realking Investments Co., Ltd. Realsun Technology Corporation		100% 100% 100% 100% 100% 100% 100%	100% 100% 100% 100% 100% 100% 100%

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

Ownership (%)
Name of Name of Main business June 30, December June 30,
investor subsidiary activities 2025 31, 2024 2024 Description
----- End of picture text -----

Name of investor	Name of subsidiary	Main business activities	June 30, 2025	December 31, 2024	June 30, 2024	Description
Realtek	Bobitag Inc.	Manufacture and	67%	67%	67%	Note
Semiconductor		installation of
Corporation		computer
		equipment and
		wholesale, retail
		and related
		service of
		electronic
		materials and
		information /
		software
Realtek	AICONNX	ICs	100%	100%	100%	Note
Semiconductor	Technology	manufacturing,
Corporation	Corporation	design, research,
		development,
		sales, and
		marketing
Leading	Realtek	Information	100%	100%	100%	Note
Enterprises	Semiconductor	collection and
Limited	(Japan) Corp.	technical support
Amber Universal	Realtek	Information	100%	100%	100%	Note
Inc.	Semiconductor	services and
	(Hong Kong)	technical support
	Limited
Amber Universal	Realtek	R&D and	100%	100%	100%	Note
Inc.	Semiconductor	technical support
	(ShenZhen)
	Corp.
Empsonic	Realsil	〃	100%	100%	100%	Note
Enterprises Inc.	Microelectronics
	(Suzhou)
	Co.,Ltd.
Talent Eagle	Ubilinx	〃	100%	100%	100%	Note
Enterprise Inc.	Technology Inc.
Realtek	Cortina Access,	〃	100%	100%	100%	Note
Singapore	Inc.
Private Limited

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==> picture [503 x 46] intentionally omitted <==

Name of investor	Name of subsidiary	Main business activities	June 30, 2025	December 31, 2024	June 30, 2024	Description
Realtek	Cortina Systems	R&D and	100%	100%	100%	Note
Singapore	Taiwan Limited	technical support
Private Limited
Realtek	Cortina Network	〃	100%	100%	100%	Note
Singapore	Systems
Private Limited	(Shanghai) Co.,
	Ltd.
Realtek	Empsonic	Investment	100%	100%	100%	Note
Singapore	Enterprises Inc.	holdings
Private Limited
Realtek	Realtek	R&D and	100%	100%	100%	Note
Singapore	Viet Nam	technical support
Private Limited	Co., Ltd.
Realtek	RayMX	ICs	19%	19%	19%	Note
Singapore	Microelectronics	manufacturing,
Private Limited	Corp.	design, research,
		development,
		sales, and
		marketing
Realtek	Leading	Investment	100%	100%	100%
Singapore	Enterprises	holdings
Private Limited	Limited
Realtek	Bluocean Inc.	〃	100%	100%	100%
Singapore
Private Limited
Realtek	Talent Eagle	〃	100%	100%	100%
Singapore	Enterprise Inc.
Private Limited
Realtek	Realtek Germany	R&D and	100%	100%	100%	Note
Singapore	GmbH	technical support
Private Limited
Realtek	Realtek	〃	100%	100%	100%	Note
Singapore	Bangalore
Private Limited	Private Limited

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==> picture [503 x 46] intentionally omitted <==

Name of investor	Name of subsidiary	Main business activities	June 30, 2025	December 31, 2024	June 30, 2024	Description
Realsil	RayMX	ICs	81%	81%	81%	Note
Microelectronics	Microelectronics	manufacturing,
(Suzhou)	Corp.	design, research,
Co.,Ltd.		development,
		sales, and
		marketing
Realsil	Suzhou PanKore	〃	80%	80%	80%	Note
Microelectronics	Integrated
(Suzhou)	Circuit
Co.,Ltd.	Technology Co.
	Ltd.
Realtek	Suzhou PanKore	〃	20%	20%	20%	Note
Semiconductor	Integrated
(ShenZhen)	Circuit
Corp.	Technology Co.
	Ltd.
Bluocean Inc.	Realtek	R&D and	100%	100%	100%	Note
	Semiconductor	technical support
	(Malaysia) Sdn.
	Bhd.
Bluocean Inc.	Realtek Korea	〃	100%	100%	100%	Note
	Inc.
Realsun	Realtek	〃	0%	0%	0%	Note
Investments Co.,	Bangalore
Ltd.	Private Limited

Note : The financial statements of the entity as at and for the six-month periods ended June 30, 2025 and 2024 were not reviewed by the independent auditors as the entity did not meet the definition of a significant subsidiary.

C. Subsidiaries not included in the consolidated financial statements: None.
D. Adjustments for subsidiaries with different balance sheet dates: None.
E. Significant restrictions: None.
F. Subsidiaries that have non-controlling interests that are material to the Group: None.

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(4) Employee benefits

Pensions - Defined benefit plan

Pension cost for the interim period is calculated on a year-to-date basis by using the pension cost rate derived from the actuarial valuation at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. And, the related information is disclosed accordingly.

(5) Income tax
A. The interim period income tax expense is recognized based on the estimated average annual effective income tax rate expected for the full financial year applied to the pretax income of the interim period and the related information is disclosed accordingly.
B. If a change in tax rate is enacted or substantively enacted in an interim period, the Group recognizes the effect of the change immediately in the interim period in which the change occurs. The effect of the change on items recognized outside profit or loss is recognized in other comprehensive income or equity while the effect of the change on items recognized in profit or loss is recognized in profit or loss.

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY

There have been no significant changes as at June 30, 2025. Please refer to Note 5 in the consolidated financial statements for the year ended December 31, 2024.

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

Cash and cash equivalents
Cash on hand and revolving funds Checking accounts and demand deposits Time deposits Cash equivalents - notes issued under repurchase agreement	June 30,2025 972 $ 9,790,935 736,690 18,441 10,547,038 $	December31,2024 1,304 $ 10,184,803 4,605,121 21,231 14,812,459 $	June 30,2024
			1,095 $ 5,886,757 7,157,714 3,317,388
			16,362,954 $

The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.

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(2) Financial assets at fair value through profit or loss

Current items: Financial assets mandatorily measured at fair value through profit or loss Listed stocks Beneficiary certificates Structured deposits Non-current items: Financial assets mandatorily measured at fair value through profit or loss Hybrid instruments	June 30,2025 143,911 $ 5,066,954 251,176 5,462,041 - $ 5,462,041 $	December31,2024 191,172 $ 6,880,508 449,129 7,520,809 - $ 7,520,809 $	June 30,2024 186,552 $ 5,341,817 - 5,528,369
			53,000 $
			5,581,369 $

A. Amounts recognized in profit or loss in relation to financial assets at fair value through profit or loss are listed below:

loss are listed below:
			For the three-month		For the three-month
			period ended		period ended
			June 30,2025		June 30,2024
Financial assets mandatorily measured at
fair value through profit or loss
Equity instruments	($		3,020)	($	32,858)
Beneficiary certificates	(		26,073)		28,465
	($		29,093)	($	4,393)
			For the six-month		For the six-month
			period ended		period ended
			June30,2025		June30,2024
Financial assets mandatorily measured at
fair value through profit or loss
Equity instruments	($		47,260)	($	40,675)
Beneficiary certificates			51,752		30,851
		$	4,492	($	9,824)

B. The Group has no financial assets at fair value through profit or loss pledged to others.

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(3) Financial assets at fair value through other comprehensive income

Items Non-current items: Equity instruments Listed stocks Unlisted stocks	June30,2025 December31,2024 565,888 $ 560,991 $ 2,735,296 2,779,662 3,301,184 $ 3,340,653 $	June30,2024 703,945 $ 2,958,952 3,662,897 $

A. The Group has elected to classify equity instruments investments that are considered to be strategic investments as financial assets at fair value through other comprehensive income. The fair value of such investments amounted to $3,301,184, $3,340,653 and $3,662,897 on June 30, 2025, December 31, 2024 and June 30, 2024, respectively.
B. Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income or loss are listed below:

Equity instruments at fair value through other comprehensive income or loss Fair value change recognised in other comprehensive income Equity instruments at fair value through other comprehensive income or loss Fair value change recognised in other comprehensive income Cumulative losses reclassified to retained earnings due to disposal	For the three-month period ended June 30,2025 185,145 $ For the six-month period ended June 30,2025 159,253 $ - $	For the three-month period ended June 30,2024
		100,184 $ For the six-month period ended June 30, 2024
		494,146 $
		258,135 $

C. The Group has no financial assets at fair value through other comprehensive income pledged to others.

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(4) Financial assets at amortized cost

Financial assets at amortized cost
Items Current items: Time deposits Non-current items: Corporate bonds Time deposits	June 30,2025 December31,2024 41,282,720 $ 32,766,211 $ 8,617,401 $ 8,747,439 $ 1,348,579 320,335 9,965,980 $ 9,067,774 $	June 30,2024 32,524,947 $
		7,830,710 $ 95,298
		7,926,008 $

A. Details of the Group’s financial assets at amortized cost pledged to others as collateral are provided in Note 8.
B. Information relating to credit risk of financial assets at amortised cost is provided in Note 12(2). The counterparties of the Group’s investments in time deposits were financial institutions who have good credit quality, so it expects that the probability of counterparty default is remote.

(5) Accounts receivable

Accounts receivable
			June30,2025	December31,2024					June 30, 2024
Accounts receivable		$	15,465,392		$	12,376,196		$	16,113,355
Accounts receivable - related parties			3,288,748			2,655,757			2,960,313
Less: Loss allowance	(		128,043)	(		85,589)	(		134,438)
		$	18,626,097		$	14,946,364		$	18,939,230
A. The aging analysis of accounts receivable is as follows:
			June30,2025	December31,2024					June 30, 2024
Not past due	$		18,065,125	$		14,507,289	$		18,462,664
Up to 30 days			689,015			524,626			610,966
31 to 90 days			-			-			-
Over 90 days			-			38			38
	$		18,754,140	$		15,031,953	$		19,073,668

The above aging analysis is based on past due date.

B. As at June 30, 2025, December 31, 2024 and June 30, 2024, accounts receivable were all from contracts with customers. And as at January 1, 2024, the balance of receivables from contracts with customers amounted to $12,847,751.
C. The Group has no accounts receivable pledged to others.
D. Information relating to credit risk of accounts receivable is provided in Note 12(2).

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(6) Inventories

Inventories
Raw materials Work in process Finished goods Raw materials Work in process Finished goods Raw materials Work in process Finished goods	Allowance for obsolescence and Cost market value decline 5,039,518 $ 571,338) ($ 7,174,065 798,611) ( 7,297,809 1,671,191) ( 19,511,392 $ 3,041,140) ($ Allowance for obsolescence and Cost market value decline 2,139,875 $ 666,180) ($ 6,379,346 1,034,985) ( 8,581,089 1,893,096) ( 17,100,310 $ 3,594,261) ($ June 30,2025 December31,2024 June 30, 2024	Bookvalue
		4,468,180 $ 6,375,454 5,626,618
		16,470,252 $ Book value
		1,473,695 $ 5,344,361 6,687,993
		13,506,049 $

	Allowance for obsolescence and Cost market value decline 4,575,644 $ 935,611) ($ 7,076,938 1,871,812) ( 7,265,579 2,269,693) ( 18,918,161 $ 5,077,116) ($	Bookvalue
		3,640,033 $ 5,205,126 4,995,886
		13,841,045 $

Operating costs incurred on inventories for the three-month and six-month periods ended June 30, 2025 and 2024 were as follows:

2025 and 2024 were as follows:
		For the three-month			For the three-month
			period ended			period ended
			June30,2025			June30,2024
Cost of inventories sold and others		$	15,912,536		$	15,987,378
Gains on reversal of allowance for obsolescence
and market value decline	(		46,163)	(		994,365)
Losses on scrap inventories			18,597			75,469
		$	15,884,970		$	15,068,482

~22~

			For the six-month			For the six-month
			period ended			period ended
			June30,2025			June30,2024
Cost of inventories sold and others		$	33,302,766		$	29,666,675
Gains on reversal of allowance for obsolescence
and market value decline	(		480,525)	(		2,094,149)
Losses on scrap inventories			28,137			94,374
		$	32,850,378		$	27,666,900

For the three-month and six-month periods ended June 30, 2025 and 2024, the gains were from the reversal of allowance for obsolescence and market value decline when those inventories were sold.

(7) Investments accounted for under equity method

Innorich Venture Capital Corp. Starmems Semiconductor Corp.	June 30, 2025 83,355 $ 26,056 109,411 $	December 31, 2024 89,909 $ 30,737 120,646 $	June 30, 2024
			91,323 $ 39,432
			130,755 $

The profit (loss) on investments accounted for under equity method amounted to $5,909, ($4,698), $7,456 and ($30,704) for the three-month and six-month periods ended June 30, 2025 and 2024, respectively.

~23~

(8) Property, plant and equipment

At January 1, 2025
Cost
Accumulated
depreciation and
impairment
2025
At January 1
Additions
Reclassifications
Depreciation
Net exchange difference
At June 30
At June 30, 2025
Cost
Accumulated
depreciation and
impairment

Construction in
progress and
equipment to
Land
Buildings
Machinery
Test equipment
Office equipment
beinspected
Others
Total
489,370
$ 4,754,571
$ 1,460,319
$ 4,945,234
$ 605,357
$ 2,662,704
$ 1,413,132
$ 16,330,687
$ -
1,441,793)
(
887,881)
(
3,323,851)
(
353,101)
(
-
713,894)
(
6,720,520)
(
489,370
$ 3,312,778
$ 572,438
$ 1,621,383
$ 252,256
$ 2,662,704
$ 699,238
$ 9,610,167
$ 489,370
$ 3,312,778
$ 572,438
$ 1,621,383
$ 252,256
$ 2,662,704
$ 699,238
$ 9,610,167
$ -
-
56,249
305,285
78,285
215,511
38,906
694,236
-
-
52,542
1,667
-
83,321)
(
29,112
-
-
72,725)
(
89,775)
(
364,773)
(
40,757)
(
-
106,025)
(
674,055)
(
-
16,446)
(
94)
(
6,853)
(
1,077)
(
909)
(
957)
(
26,336)
(
489,370
$ 3,223,607
$ 591,360
$ 1,556,709
$ 288,707
$ 2,793,985
$ 660,274
$ 9,604,012
$ 489,370
$ 4,703,995
$ 1,567,230
$ 5,204,401
$ 674,475
$ 2,793,985
$ 1,473,969
$ 16,907,425
$ -
1,480,388)
(
975,870)
(
3,647,692)
(
385,768)
(
-
813,695)
(
7,303,413)
(
489,370
$ 3,223,607
$ 591,360
$ 1,556,709
$ 288,707
$ 2,793,985
$ 660,274
$ 9,604,012
$

~24~

At January 1, 2024
Cost
Accumulated
depreciation and
impairment
2024
At January 1
Additions
Disposals
Reclassifications
Depreciation
Net exchange difference
At June 30
At June 30, 2024
Cost
Accumulated
depreciation and
impairment

Construction in
progress and
equipment to
Land
Buildings
Machinery
Test equipment
Office equipment
beinspected
Others
Total
489,370
$ 4,624,038
$ 1,329,794
$ 4,330,811
$ 494,375
$ 1,686,981
$ 1,175,556
$ 14,130,925
$ -
1,281,875)
(
710,639)
(
2,597,384)
(
279,704)
(
-
506,837)
(
5,376,439)
(
489,370
$ 3,342,163
$ 619,155
$ 1,733,427
$ 214,671
$ 1,686,981
$ 668,719
$ 8,754,486
$ 489,370
$ 3,342,163
$ 619,155
$ 1,733,427
$ 214,671
$ 1,686,981
$ 668,719
$ 8,754,486
$ -
79,266
67,271
346,563
68,132
467,731
76,209
1,105,172
-
-
-
-
-
-
3)
(
3)
(
-
27,857
-
20,845
-
151,822)
(
103,120
-
-
72,976)
(
87,188)
(
349,889)
(
34,775)
(
-
101,545)
(
646,373)
(
-
7,989
940
1,599
1,164
706
24
12,422
489,370
$ 3,384,299
$ 600,178
$ 1,752,545
$ 249,192
$ 2,003,596
$ 746,524
$ 9,225,704
$ 489,370
$ 4,751,907
$ 1,398,068
$ 4,714,855
$ 564,850
$ 2,003,596
$ 1,355,471
$ 15,278,117
$ -
1,367,608)
(
797,890)
(
2,962,310)
(
315,658)
(
-
608,947)
(
6,052,413)
(
489,370
$ 3,384,299
$ 600,178
$ 1,752,545
$ 249,192
$ 2,003,596
$ 746,524
$ 9,225,704
$

A. There was no capitalization of borrowing costs attributable to the property, plant and equipment.

B. The Group has no property, plant and equipment pledged to others.

~25~

`－` (9) Leasing arrangements lessee

A. The Group leases various assets including land, buildings and other equipment. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.
B. The carrying amount of right-of-use assets and the depreciation are as follows:

Land Buildings Other equipment Land Buildings Other equipment Land Buildings Other equipment	June 30, 2025 December 31, 2024 June 30, 2024 1,495,402 $ 1,535,285 $ 1,554,282 $ 91,574 132,528 176,317 11,953 13,823 18,222 1,598,929 $ 1,681,636 $ 1,748,821 $ Carryingamount For the three-month period ended For the three-month period ended June30,2025 June30,2024 9,399 $ 10,337 $ 19,313 28,009 2,710 2,491 31,422 $ 40,837 $ For the six-month period ended For the six-month period ended June 30,2025 June 30, 2024 15,047 $ 19,826 $ 39,742 42,971 5,144 4,982 59,933 $ 67,779 $ Depreciation	June 30, 2025 December 31, 2024 June 30, 2024 1,495,402 $ 1,535,285 $ 1,554,282 $ 91,574 132,528 176,317 11,953 13,823 18,222 1,598,929 $ 1,681,636 $ 1,748,821 $ Carryingamount For the three-month period ended For the three-month period ended June30,2025 June30,2024 9,399 $ 10,337 $ 19,313 28,009 2,710 2,491 31,422 $ 40,837 $ For the six-month period ended For the six-month period ended June 30,2025 June 30, 2024 15,047 $ 19,826 $ 39,742 42,971 5,144 4,982 59,933 $ 67,779 $ Depreciation	June 30, 2024
			1,554,282 $ 176,317 18,222
			1,748,821 $

		For the three-month period ended June30,2024 10,337 $ 28,009 2,491 40,837 $ For the six-month period ended June 30, 2024 19,826 $ 42,971 4,982 67,779 $

C. For the three-month and six-month periods ended June 30, 2025 and 2024, the additions to rightof-use assets were $3,076, $29,494, $7,737 and $38,695, respectively.
D. The information on profit and loss accounts relating to lease contracts is as follows:

Items affecting profit or loss Interest expense on lease liabilities Items affecting profit or loss Interest expense on lease liabilities	For the three-month period ended June 30,2025 6,963 $ For the six-month period ended June 30,2025 11,659 $	For the three-month period ended June 30,2024
		8,722 $
		For the six-month period ended June 30,2024
		17,098 $

~26~

E. For the three-month and six-month periods ended June 30, 2025 and 2024, the Group’s total cash outflow for leases were $37,827, $40,972, $74,722 and $80,983, respectively.

(10) Investment property

			Buildings	Buildings	Buildings
			2025			2024
At January 1
Cost		$	83,968		$	81,024
Accumulated depreciation and impairment	(		52,847)	(		47,146)
		$	31,121		$	33,878
At January 1		$	31,121		$	33,878
Depreciation	(		1,949)	(		1,963)
Net exchange difference	(		2,109)			1,014
At June 30		$	27,063		$	32,929
At June 30
Cost		$	78,018		$	83,497
Accumulated depreciation and impairment	(		50,955)	(		50,568)
		$	27,063		$	32,929

A. Rental income from the lease of the investment property and direct operating expenses arising from the investment property are shown below:

from the investment property are shown below:
Rental income from the lease of the investment property Operating expenses arising from the investment property that generated rental income during the period Rental income from the lease of the investment property Operating expenses arising from the investment property that generated rental income during the period	For the three-month period ended June 30,2025 547 $ 946 $ For the six-month period ended June30,2025 1,127 $ 1,949 $	For the three-month period ended June 30,2024
		573 $
		992 $
		For the six-month period ended June30,2024
		1,135 $
		1,963 $

B. The Group’s investment property is located in Mainland China. The fair value is based on valuation information from Information Centre of Real Estate in local governments in Mainland China and is adjusted and classified as level 3 accordingly. As at June 30, 2025, December 31, 2024 and June 30, 2024, the fair values were $149,448, $156,713 and $155,420, respectively.

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(11) Intangible assets

==> picture [481 x 487] intentionally omitted <==

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

Computer Intellectual
software property Goodwill Others Total
At January 1, 2025
Cost $ 4,725,986 $ 4,221,023 $ 639,561 $ 316,250 $ 9,902,820
Accumulated amortisation
and impairment ( 3,388,044) ( 2,901,030) ( 639,561) ( 315,050) ( 7,243,685)
$ 1,337,942 $ 1,319,993 $ - $ 1,200 $ 2,659,135
2025
At January 1 $ 1,337,942 $ 1,319,993 $ - $ 1,200 $ 2,659,135
Additions 1,874,824 179,544 - - 2,054,368
Amortisation ( 710,624) ( 342,127) - - ( 1,052,751)
Net exchange difference ( 2,001) ( 1,277) - - ( 3,278)
At June 30 $ 2,500,141 $ 1,156,133 $ - $ 1,200 $ 3,657,474
At June 30, 2025
Cost $ 6,595,794 $ 4,386,116 $ 639,561 $ 288,581 $ 11,910,052
Accumulated amortisation
and impairment ( 4,095,653) ( 3,229,983) ( 639,561) ( 287,381) ( 8,252,578)
$ 2,500,141 $ 1,156,133 $ - $ 1,200 $ 3,657,474
Computer Intellectual
software property Goodwill Others Total
At January 1, 2024
Cost $ 4,061,937 $ 2,960,738 $ 639,561 $ 296,587 $ 7,958,823
Accumulated amortisation
and impairment ( 2,151,416) ( 2,247,861) ( 639,561) ( 295,387) ( 5,334,225)
$ 1,910,521 $ 712,877 $ - $ 1,200 $ 2,624,598
2024
At January 1 $ 1,910,521 $ 712,877 $ - $ 1,200 $ 2,624,598
Additions 154,883 1,077,506 - - 1,232,389
Amortisation ( 620,203) ( 335,058) - - ( 955,261)
Net exchange difference 553 1,102 - - 1,655
At June 30 $ 1,445,754 $ 1,456,427 $ - $ 1,200 $ 2,903,381
At June 30, 2024
Cost $ 4,218,038 $ 4,044,241 $ 639,561 $ 313,069 $ 9,214,909
Accumulated amortisation
and impairment ( 2,772,284) ( 2,587,814) ( 639,561) ( 311,869) ( 6,311,528)
$ 1,445,754 $ 1,456,427 $ - $ 1,200 $ 2,903,381
----- End of picture text -----

~28~

Details of amortization on intangible assets are as follows:

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

For the three-month For the three-month
period ended period ended
June 30, 2025 June 30, 2024
Operating costs $ 767 $ 843
Operating expenses 531,947 517,440
$ 532,714 $ 518,283
For the six-month For the six-month
period ended period ended
June 30, 2025 June 30, 2024
Operating costs $ 1,535 $ 1,790
Operating expenses 1,051,216 953,471
$ 1,052,751 $ 955,261
Short-term borrowings -term borrowings term borrowings
Type of borrowings June 30, 2025 Interest rate range Collateral
Bank borrowings
Unsecured borrowings $ 2,931,555 1.66%~2.23% None
Type of borrowings December 31, 2024 Interest rate range Collateral
Bank borrowings
Unsecured borrowings $ 4,500,000 1.78%~1.92% None
Type of borrowings June 30, 2024 Interest rate range Collateral
Bank borrowings
Unsecured borrowings $ 4,867,500 5.47%~5.48% None
----- End of picture text -----

(12) Short-term borrowings -term borrowings term borrowings

Interest expense of bank borrowings recognized in profit or loss amounted to $18,254, $43,119, $42,395 and $76,113 for the three-month and six-month periods ended June 30, 2025 and 2024, respectively.

(13) Other payables

respectively. Other payables
Accrued salaries and bonus Payable for dividends Payable for employees’ compensation Other accrued expenses Payables on equipment Payables on software and intellectual property Others	June 30,2025 17,709,177 $ 13,078,023 12,149,708 3,204,009 163,535 2,269,417 277,818 48,851,687 $	December31,2024 16,568,899 $ - 9,599,999 2,717,382 153,193 2,019,363 184,349 31,243,185 $	June 30,2024
			12,649,325 $ 7,949,387 11,001,770 3,060,689 425,982 1,903,117 227,450
			37,217,720 $

~29~

- (14) Long term borrowings

June 30, 2025 and December 31, 2024 ： None

The Group has settled the loans for Accelerated Investment by Domestic Corporations in the fourth quarter, 2024.

quarter, 2024.
Borrowing Repayment Type of borrowings period term Loan for Accelerated Investment by Domestic Corporations (Note) 2021/11/8 ~2028/11/22 Repayable in instalment over the agreed period	Interest rate range Collateral 1.175%～ 1.375% None	June 30, 2024
		$2,232,110

Note: The Ministry of Economic Affairs implemented the “Action Plan for Accelerated Investment by Domestic Corporations” on July 1, 2019. An entity can apply for a subsidized loan for an eligible investment project from financial institutions at a preferential interest rate. The Group is qualified for the loan as approved by the Ministry of Economic Affairs and entered into a loan contract with a financial institution with a credit period of 5 years. The loan is used for construction of plant and related facilities.

(15) Pension

A. (a) The Company has a defined benefit pension plan in accordance with the Labor Standards Law, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Law. Under the defined benefit pension plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. The Company contributes monthly an amount equal to 2% of the employees’ monthly salaries and wages to the retirement fund deposited with Bank of Taiwan, the trustee, under the name of the independent retirement fund committee. Also, the Company would assess the balance in the aforementioned labor pension reserve account by December 31, every year. If the account balance is insufficient to pay the pension calculated by the aforementioned method to the employees expected to qualify for retirement in the following year, the Company will make contributions for the deficit by next March.
(b) The pension costs under the defined benefit pension plans of the Group for the three-month and six-month periods ended June 30, 2025 and 2024 were $511, $593, $1,023 and $1,186, respectively.
(c) Expected contributions to the defined benefit pension plans of the Company for the year ending December 31, 2025 amount to $6,000.

~30~

B. (a) Effective July 1, 2005, the Company and domestic subsidiaries have established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act (the “Act”), covering all regular employees with R.O.C. nationality. Under the New Plan, the Company and its domestic subsidiaries contribute monthly an amount based on 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance. Employees may receive the payment of the pension every month or on a lump-sum basis depending on the accumulated earnings in the personal pension account.
(b) The Company’s mainland China subsidiaries, Realsil Microelectronics (Suzhou) Co.,LTD, Realtek Semiconductor (ShenZhen) Corp., Cortina Network Systems (Shanghai) Co., Ltd., RayMX Microelectronics Corp. and Suzhou PanKore Integrated Circuit Technology Co. Ltd. have a defined contribution plan. Monthly contributions to an independent fund administered by the government in accordance with the pension regulations in the People’s Republic of China (PRC) are based on certain percentage of employees’ monthly salaries and wages. Monthly contributions to an independent fund are administered by the government. Other than the monthly contributions, the Group has no further obligations.
(c) The pension costs under the defined contribution pension plans of the Group for the threemonth and six-month periods ended June 30, 2025 and 2024 were $118,968, $115,900, $259,833 and $230,460, respectively.

(16) Provision

Provision
			2025			2024
At January 1		$	1,266,560		$	1,392,138
Increase in provision			59,804			64,900
Used during the period			-	(		340,725)
Effect of exchange rate	(		113,771)			75,059
At June 30		$	1,212,593		$	1,191,372

As at June 30, 2025, provisions were estimated for potential infringement litigations, please refer to Note 9.

(17) Share capital

A. As at June 30, 2025, the Company’s authority capital was $8,900,000, consisting of 890 million shares of common stock (including 80 million shares reserved for employee stock options) and the paid-in capital was $5,128,636 with a par value of $10 (in dollars) per share. All proceeds from shares issued have been collected.

Movements in the number (thousands of shares) of the Company's common shares outstanding are as follows:

are as follows:
At January 1 and June 30	2025 512,863	2024
		512,863

~31~

B. On January 24, 2002, the Company increased its new common stock and sold its old common stock by issuing 13,924 thousand units of GDRs for cash. Each GDR unit represents 4 common stocks, so the total common stocks issued were 55,694 thousand shares. The Company’s GDRs are traded in the Luxembourg Stock Exchange. As at June 30, 2025, the outstanding GDRs were 395 thousand units, or 1,578 thousand shares of common stock, representing 0.30% of the Company’s total common stocks.
C. On May 28, 2025, the Company’s shareholders' meeting approved the issuance of restricted employee rights shares, with 2,700 thousand shares to be allocated to employees free of charge. As at July 31, 2025, the shares have not yet been issued.
(18) Capital surplus

Pursuant to the R.O.C. Company Act, capital surplus arising from paid-in capital in excess of par value on issuance of common stocks and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. Further, the R.O.C. Securities and Exchange Act requires that the amount of capital surplus to be capitalized mentioned above should not exceed 10% of the paid-in capital each year. Capital surplus should not be used to cover accumulated deficit unless the legal reserve is insufficient.

10% of the paid-in capital each year. Capital surplus should not be used deficit unless the legal reserve is insufficient.	. Capital surplus should not be used fficient.	to cover
Change in equity of associates accounted for under Share premium equitymethod At January 1 and June 30 213,534 $ 72,125 $ 2025 Change in equity of associates accounted for under Share premium equitymethod At January 1 469,966 $ 70,810 $ Changes in equity of associates accounted for under equity method - 1,315 Cash from capital surplus 256,432) ( - At June 30 213,534 $ 72,125 $ 2024	2025
	Change in equity of associates accounted for under Share premium equitymethod 213,534 $ 72,125 $ 2024	Others 1,623 $

(19) Retained earnings

A. Under the Company’s Articles of Incorporation, the current year’s earnings, if any, shall first

be used to pay all taxes and offset prior years’ operating losses and then 10% of the remaining amount shall be set aside as legal reserve, if legal reserve has accumulated to an amount equal to the paid-in capital, then legal reserve is not required to be set aside any more. After that, special reserve shall be set aside or reversed in accordance with the related laws or the

~32~

regulations made by the Competent Authority. The remainder, if any, along with prior year’s accumulated undistributed earnings shall be proposed by the Board of Directors. However, the appropriation of earnings shall be resolved by the shareholders if earnings are distributed by issuing new shares, or the appropriation of earnings shall be resolved by the Board of Directors, if earnings are distributed in the form of cash. The Company should consider factors affecting finance, business and operations to appropriate distributable earnings for the period and appropriate all or partial reserve in accordance with regulations of the Competent Authority. Dividends shall account for at least 50% of the distributable earnings added in the current year.

The Company’s dividend policy takes into consideration the Company’s future expansion plans and future cash flows. In accordance with the Company’s dividend policy, cash dividends shall account for at least 10% of the current year’s total dividents distributed. In accordance with Article 240, Item 5 and Article 241, Item 2 of the Company Act, the resolution for the distribution of all or a portion of distributable dividends, legal reserve and capital surplus in the form of cash, will be adopted by a majority vote at a meeting of the Board of Directors attended by at least two-thirds of the total number of directors and will be reported to the shareholders.

B. Except for covering accumulated deficit or issuing new stocks or cash to shareholders in proportion to their share ownership, the legal reserve shall not be used for any other purpose. The use of legal reserve for the issuance of stocks or cash to shareholders in proportion to their share ownership is permitted, provided that the distribution of the reserve is limited to the portion in excess of 25% of the Company’s paid-in capital.
C. In accordance with the regulations, the Company shall set aside special reserve from the debit balance on other equity items at the balance sheet date before distributing earnings. When debit balance on other equity items is reversed subsequently, the reversed amount could be included in the distributable earnings.
D. The appropriation of 2024 and 2023 earnings had been resolved at the shareholders’ meeting on May 28, 2025 and May 30, 2024, respectively. Details are summarized below:

Cash dividends	Dividends per share Amount (in dollars) 13,078,023 $ 25.50 $ 2024	2023	2023
	Amount 13,078,023 $	Amount 7,692,955 $	Dividends per share (in dollars)
			15.00 $

E. On April 19, 2024, the Board of Directors of the Company resolved to distribute cash dividends from capital surplus to shareholders in the amount of $256,432 (NT$0.5 per share).

~33~

(20) Other equity items

Other equity items
					2025
	Unrealised gains				Currency
	on	valuation	translationdifferences						Total
At January 1	$	1,872,763		$	4,724,667			$	6,597,430
Revaluation:
–Group		159,253				-			159,253
Currency translation differences:
–Group		-	(		5,417,654)		(		5,417,654)
At June 30	$	2,032,016	($		692,987)			$	1,339,029
					2024
	Unrealised gains				Currency
	on	valuation	translation differences						Total
At January 1	$	1,251,583		$	1,578,157			$	2,829,740
Revaluation:
–Group		494,146				-			494,146
Revaluation transferred to
retained earnings:
–Group		258,135				-			258,135
Currency translation differences:
–Group		-			2,531,514				2,531,514
At June 30	$	2,003,864		$	4,109,671			$	6,113,535
Operating revenue
		For		the three-month		For		the three-month
			period ended				period ended
			June 30, 2025				June 30, 2024
Revenue from contracts with customers		$			31,914,363	$			30,673,780
		For the six-month				For the six-month
			period ended				period ended
			June 30,2025				June 30, 2024
Revenue from contracts with customers		$			66,936,759	$			56,296,624

(21) Operating revenue

~34~

A. Disaggregation of revenue from contracts with customers

The Group derives revenue from the transfer of goods and services at a point in time in the following major product lines:

==> picture [461 x 321] intentionally omitted <==

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

Integrated
For the three-month period ended June 30, 2025 circuit products Others Total
Revenue from external customer contracts $ 31,865,259 $ 49,104 $ 31,914,363
Timing of revenue recognition
At a point in time $ 31,865,259 $ 49,104 $ 31,914,363
Integrated
For the six-month period ended June 30, 2025 circuit products Others Total
Revenue from external customer contracts $ 66,780,911 $ 155,848 $ 66,936,759
Timing of revenue recognition
At a point in time $ 66,780,911 $ 155,848 $ 66,936,759
Integrated
For the three-month period ended June 30, 2024 circuit products Others Total
Revenue from external customer contracts $ 30,490,902 $ 182,878 $ 30,673,780
Timing of revenue recognition
At a point in time $ 30,490,902 $ 182,878 $ 30,673,780
Integrated
For the six-month period ended June 30, 2024 circuit products Others Total
Revenue from external customer contracts $ 56,074,309 $ 222,315 $ 56,296,624
Timing of revenue recognition
At a point in time $ 56,074,309 $ 222,315 $ 56,296,624
----- End of picture text -----

B. Contract liabilities

The Group has recognized the following revenue-related contract liabilities:

June 30, 2025 December 31, 2024 June 30, 2024 January 1, 2024 Contract liabilities - advance sales receipts $ 257,024 $ 413,754 $ 320,841 $ 336,648

Revenue recognized that was included in the contract liability balance at the beginning of the period:

For the three-month For the three-month period ended period ended June 30, 2025 June 30, 2024 Contract liabilities – advance sales receipts $ 1,544 $ 62,768 For the six-month For the six-month period ended period ended June 30, 2025 June 30, 2024 Contract liabilities – advance sales receipts $ 395,009 $ 321,450

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C. Refund liabilities (shown in other current liabilities)

The Group estimates the discounts based on accumulated experience. The estimation is subject to an assessment at each reporting date.

The following refund liabilities:

June 30, 2025 December 31, 2024 June 30, 2024 Refund liabilities – current $ 10,631,047 $ 9,891,380 $ 9,149,830

(22) Interest income

Interest income
Interest income from bank deposits and corporate bonds Interest income from bank deposits and corporate bonds	For the three-month period ended June 30,2025 677,861 $ For the six-month period ended June 30, 2025 1,340,772 $	For the three-month period ended June 30, 2024
		702,731 $
		For the six-month period ended June 30, 2024
		1,335,315 $

(23) Other income

Other income
Grant income Other income Grant income Other income	For the three-month period ended June 30,2025 4,830 $ 11,474 16,304 $ For the six-month period ended June 30,2025 13,260 $ 18,770 32,030 $	For the three-month period ended June 30,2024
		- $ 85,884
		85,884 $
		For the six-month period ended June 30,2024
		- $ 102,559
		102,559 $

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(24) Other gains and losses

(25)

Finance costs
For the three-month
period ended
For the three-month
period ended
June 30,2025
June 30,2024
Losses on disposal of property, plant and
equipment
808)
($ 2)
($ Net currency exchange gains
3,939
22,677

Losses on financial assets at fair value through
profit or loss
29,093)
(
4,393)
(
Other losses
12,436)
(
24,929)
(
58,675)
($ 6,647)
($
For the six-month
period ended
For the six-month
period ended
June 30,2025
June 30,2024
Losses on disposal of property, plant and
equipment
808)
($ 3)
($ Losses on disposal of investments
20,277)
(
-
Net currency exchange gains
39,906
56,762
Gains (losses) on financial assets at fair value
through profit or loss
4,492
9,824)
(
Other losses
31,758)
(
42,526)
(
8,445)
($ 4,409
$ For the three-month
period ended
For the three-month
period ended
June 30,2025
June 30,2024
Interest expense
Bank borrowings
18,254
$ 43,119
$ Lease liabilities
6,963
8,722
25,217
$ 51,841
$ For the six-month
period ended
For the six-month
period ended
June 30,2025
June 30, 2024
Interest expense
Bank borrowings
42,395
$ 76,113
$ Lease liabilities
11,659
17,098
54,054
$ 93,211
$

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(26) Expenses by nature

Expenses by nature
Employee benefit expenses Employee benefit expenses Depreciation Amortisation Employee benefit expenses Depreciation Amortisation Wages and salaries Labor and health insurance fees Pension costs Other personnel expenses Total Wages and salaries Labor and health insurance fees Pension costs Other personnel expenses Total	For the three-month period ended June 30,2025 8,813,268 $ 371,496 532,714 For the six-month period ended June30,2025 18,682,109 $ 735,937 1,052,751 For the three-month period ended June 30,2025 8,197,523 $ 352,305 119,479 143,961 8,813,268 $ For the six-month period ended June 30,2025 17,418,446 $ 698,113 260,856 304,694 18,682,109 $	For the three-month period ended June 30,2024 8,762,416 $ 364,684 518,283 For the six-month period ended June30,2024
		16,352,158 $ 716,115 955,261 For the three-month period ended June 30,2024 8,204,720 $ 318,855 116,493 122,348
		8,762,416 $
		For the six-month period ended June 30,2024 15,229,317 $ 625,113 231,646 266,082
		16,352,158 $

(27) Employee benefit expenses

A. In accordance with the Company’s Articles of Incorporation, the Company shall appropriate no higher than 3% for directors’ remuneration and no less than 1% for employees’ compensation, if the Company generates profit. For the employees’ compensation, the Company shall appropriate no less than 0.5% of the current year’s earnings for basic level employees’ compensation. If the Company has accumulated deficit, earnings should be reserved to cover losses before the appropriation of directors’ remuneration, employees’ compensation and basic level employees’ compensation.

Aforementioned employees’ compensation (including basic level employees’ compensation) could be distributed by cash or stocks. Specifics of the compensation are to be determined by a majority vote at a meeting of the Board of Directors attended by at least two-thirds of the

~38~

total number of directors. The resolution should be reported to the shareholders during the shareholders’ meeting.

B. For the three-month and six-month periods ended June 30, 2025 and 2024, employees’ compensation were accrued at $1,151,265, $1,292,078, $2,545,806 and $2,208,488, respectively; directors’ remuneration were accrued at $7,031, $28,906, $100,000 and $90,000, respectively. The amounts were estimated as operating cost or operating expense in accordance with the Company’s Articles of Incorporation.

On February 27, 2025, employees’ compensation was $4,497,483 and directors’ remuneration was $100,000 for 2024 resolved at the meeting of the Board of Directors, both distributed in cash and agreed with those amounts recognized in the 2024 financial statements.

Information about employees’ compensation and directors’ remuneration of the Company as resolved by the Board of Directors will be posted in the “Market Observation Post System” at the website of the Taiwan Stock Exchange.

(28) Income tax

A. Income tax expense

the website of the Taiwan Stock Exchange. ome tax Income tax expense
		For the three-month			For the three-month
			period ended			period ended
			June 30,2025			June 30,2024
Current income tax:
Current income tax on profit for the period		$	610,542		$	356,484
Tax on undistributed earnings			91,066			73,813
Prior year income tax under(over)estimation			6,854	(		123,126)
Total current income tax			708,462			307,171
Deferred income tax:
Origination and reversal of temporary
differences			6,721			4,675
Income tax expense		$	715,183		$	311,846
			For the six-month			For the six-month
			period ended			period ended
			June 30,2025			June 30,2024
Current income tax:
Current income tax on profit for the period		$	1,555,561		$	565,596
Tax on undistributed earnings			91,066			73,813
Prior year income tax overestimation	(		92,495)	(		123,126)
Total current income tax			1,554,132			516,283
Deferred income tax:
Origination and reversal of temporary
differences			4,732			2,053
Income tax expense		$	1,558,864		$	518,336

~39~

B. As at June 30, 2025, the Company’s income tax returns through 2023 have been assessed and approved by the Tax Authority.
(29) Earnings per share

For the three-month period ended June 30, 2025

	Forthe three-monthperiod ended June 30,2025	Forthe three-monthperiod ended June 30,2025	30,2025
Basic earnings per share Profit attributable to common shareholders of the parent company Diluted earnings per share Profit attributable to common shareholders of the parent company Assumed conversion of all dilutive potential common shares Employees’ compensation Profit attributable to common shareholders of the parent company plus assumed conversion of all dilutive potential common shares Basic earnings per share Profit attributable to common shareholders of the parent company Diluted earnings per share Profit attributable to common shareholders of the parent company Assumed conversion of all dilutive potential common shares Employees’ compensation Profit attributable to common shareholders of the parent company plus assumed conversion of all dilutive potential common shares	Weighted average number of common shares Earnings Amount after outstanding (shares per share tax inthousands) (indollars) 3,909,054 $ 512,863 7.62 $ 3,909,054 $ 512,863 - 2,126 3,909,054 $ 514,989 7.59 $ Forthe three-monthperiod ended June 30,2024		Earnings per share (indollars)
			7.62 $
			7.59 $
	Amount after tax 4,386,746 $ 4,386,746 $ - 4,386,746 $	Weighted average number of common shares outstanding (shares inthousands) 512,863 512,863 2,433 515,296	Earnings per share (indollars)
			8.55 $
			8.51 $

~40~

For the six-month period ended June 30, 2025

	Forthe six-monthperiod ended June 30,2025	Forthe six-monthperiod ended June 30,2025	0,2025
Basic earnings per share Profit attributable to common shareholders of the parent company Diluted earnings per share Profit attributable to common shareholders of the parent company Assumed conversion of all dilutive potential common shares Employees’ compensation Profit attributable to common shareholders of the parent company plus assumed conversion of all dilutive potential common shares Basic earnings per share Profit attributable to common shareholders of the parent company Diluted earnings per share Profit attributable to common shareholders of the parent company Assumed conversion of all dilutive potential common shares Employees’ compensation Profit attributable to common shareholders of the parent company plus assumed conversion of all dilutive potential common shares	Weighted average number of common shares Earnings Amount after outstanding (shares per share tax inthousands) (indollars) 8,670,609 $ 512,863 16.91 $ 8,670,609 $ 512,863 - 7,222 8,670,609 $ 520,085 16.67 $ Forthe six-monthperiod ended June 30,2024		Earnings per share (indollars)
			16.91 $
			16.67 $
	Amount after tax 7,516,254 $ 7,516,254 $ - 7,516,254 $	Weighted average number of common shares outstanding (shares inthousands) 512,863 512,863 5,692 518,555	Earnings per share (indollars)
			14.66 $
			14.49 $

~41~

(30) Supplemental cash flow information

Investing activities with partial cash payments

Supplemental cash flow information Investing activities with partial cash payments
			For the six-month				For the six-month
			period ended				period ended
			June 30,2025				June 30,2024
Acquisition of property, plant and equipment		$	694,236			$	1,105,172
Add: Opening balance of payable on equipment			153,193				331,358
Less: Ending balance of payable on equipment	(		163,535)	(			425,982)
Cash paid during the period		$	683,894			$	1,010,548
			For the six-month				For the six-month
			period ended				period ended
			June30,2025				June 30, 2024
Acquisition of intangible assets	$		2,054,368		$		1,232,389
Add: Opening balance of payable on
software and intellectual property			2,019,363				1,751,355
Less: Ending balance of payable on
software and intellectual property	(		2,269,417)	(			1,903,117)
Cash paid during the period	$		1,804,314		$		1,080,627
			For the six-month				For the six-month
			period ended				period ended
			June 30,2025				June 30, 2024
Cash dividends declared	$		13,078,023		$		7,692,955
Cash from capital surplus			-				256,432
Ending balance of other payables
(shown in other payables)	(		13,078,023)	(			7,949,387)
Cash paid during the period	$		-		$		-

(31) Changes in liabilities from financing activities

Short-term Guarantee Lease borrowings deposits liabilities At January 1, 2025 4,500,000 $ 179 $ 1,475,239 $ Changes in cash flow from financing activities 1,569,228) ( 179) ( 63,063) ( Interest paid - - 11,659) ( Interest of lease liabilities - - 11,659 Impact of changes in foreign exchange 783 - 31,019) ( Changes in other non-cash items - - 7,737 At June 30, 2025 2,931,555 $ - $ 1,388,894 $	Liabilities from Dividends financing payable activities-total - $ 5,975,418 $ - 1,632,470) ( - 11,659) ( - 11,659 - 30,236) ( 13,078,023 13,085,760 13,078,023 $ 17,398,472 $

~42~

At January 1, 2024 Changes in cash flow from financing activities Interest paid Interest of lease liabilities Impact of changes in foreign exchange Changes in other non-cash items At June 30, 2024	Short-term Guarantee Lease borrowings deposits liabilities 4,250,000 $ 464 $ 1,548,069 $ 617,500 246) ( 63,885) ( - - 17,098) ( - - 17,098 - - 14,255 - - 38,695 4,867,500 $ 218 $ 1,537,134 $	Long-term borrowings 2,227,346 $ - - - - 4,764 2,232,110 $	Liabilities from Dividends financing payable activities-total - $ 8,025,879 $ - 553,369 - 17,098) ( - 17,098 - 14,255 7,949,387 7,992,846 7,949,387 $ 16,586,349 $

7. RELATED PARTY TRANSACTIONS

(1) Parent and ultimate controlling party

The ultimate controlling party of the Group is the Company.

(2) Names of related parties and relationship

Names of related parties and relationship
Names of relatedparties G.M.I Technology Inc. C-Media Electronics Inc. Greatek Electronics Inc.	Relationship with theCompany
	Other related party Other related party Other related party

(3) Significant related party transactions and balances

A. Operating revenue

gnificant related party transactions and balances Operating revenue
Sales of goods`﹕` G.M.I Technology Inc. Others Sales of goods`﹕` G.M.I Technology Inc. Others	For the three-month period ended June 30, 2025 4,591,508 $ 3,018 4,594,526 $ For the six-month period ended June 30, 2025 10,183,835 $ 5,572 10,189,407 $	For the three-month period ended June 30,2024
		3,894,147 $ 1,004
		3,895,151 $
		For the six-month period ended June 30,2024
		7,535,096 $ 3,448
		7,538,544 $

Goods are sold based on the price lists in force and terms that would be available to third parties and the general collection term was 30 ~ 60 days after monthly billings.

~43~

B. Processing cost

Processing cost
Greatek Electronics Inc. Others Greatek Electronics Inc. Others	For the three-month period ended June 30,2025 346,193 $ 24,100 370,293 $ For the six-month period ended June30,2025 669,554 $ 53,624 723,178 $	For the three-month period ended June 30,2024
		267,301 $ 21,188
		288,489 $
		For the six-month period ended June30,2024
		567,688 $ 47,381
		615,069 $

Processing cost is paid to related parties on normal commercial terms and conditions and the general payment term was 69 days after monthly billings.

C. Receivables from related parties

Receivables from related parties
Accounts receivable`﹕` G.M.I Technology Inc. Others	June 30,2025 3,263,367 $ 2,266 3,265,633 $	December31,2024 2,636,404 $ 4,670 2,641,074 $	June 30,2024
			2,939,361 $ 618
			2,939,979 $

Aforementioned receivables were 30 ~ 60 days after monthly billings. The receivables from related parties arise mainly from sale transactions. The receivables are unsecured in nature and bear no interest.

D. Payables to related parties

bear no interest. Payables to related parties
Accounts payable`﹕` Greatek Electronics Inc. Others	June 30,2025 378,757 $ 14,896 393,653 $	December31,2024 319,648 $ 8,723 328,371 $	June 30,2024
			319,672 $ 17,996
			337,668 $

The payment term above was 69 days after monthly billings. The payables to related parties arise mainly from processing cost. The payables bear no interest.

~44~

E. Other transactions and other payables (receivables):

	For the six-month period	For the six-month period	For the six-month period		For the six-month period	For the six-month period	For the six-month period
	ended June	30, 2025			ended June	30, 2024
			Ending				Ending
	Amount		balance		Amount		balance
Other related parties-
Sales commissions	424,583 $	$	96,229	$	278,070	$	105,058
Others	4,535 $	$	382	$	2,454	$	343

The payment term above was 49 days after monthly billings; the collection term was 30 ~ 60 days after monthly billings.

(4) Key management compensation

Salaries and other short-term employee benefits Post-employment benefits Total Salaries and other short-term employee benefits Post-employment benefits Total	For the three-month period ended June 30,2025 150,246 $ 1,406 151,652 $ For the six-month period ended June30,2025 297,346 $ 2,812 300,158 $	For the three-month period ended June 30,2024 111,119 $ 1,006
		112,125 $
		For the six-month period ended June30,2024
		190,484 $ 2,011
		192,495 $

8. PLEDGED ASSETS

The Group’s assets pledged as collateral are as follows:

Pledged asset Time deposits (shown in financial assets at amortised cost non-current) "		Bookvalue	June 30,2024 31,783 $ 63,515 95,298 $	Purposes
	June 30, 2025 32,258 $ 64,424 96,682 $	December31,2024 31,830 $ 63,941 95,771 $
				Guarantee for the importation customs duties of materials Guarantee for leasing land in science park and office.

~45~

SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS
(1) Contingencies
- A. In 2020, KONINKLIJKE PHILIPS N.V. and PHILIPS NORTH AMERICA LLC brought actions for patent infringement in United States International Trade Commission (“ITC”) and United States District Court of Delaware against the Company’s IC products. On March 23, 2022, ITC issued the final determination finding non-infringement for the accused Company’s IC products and non-existence of the required domestic industry. The case in the United States District Court of Delaware is still pending, and the Company is unable to reliably determine the outcome of the case.
- B. In 2022, ParkerVision, Inc. brought an action for patent infringement in United States District Court for the Western District of Texas against the Company’s IC products. The case is still pending, and the Company is unable to reliably determine the outcome of the case.
- C. In 2023, the Company filed a complaint in the Northern District of California against MediaTek Inc., Future Link Systems LLC, and IPValue Management (Future Link’s parent company) for violation of, including but not limited to, US anti-trust and unfair competition laws. The case is still pending, and the Company is unable to reliably determine the outcome of the case.
- D. In 2023, ParkerVision, Inc. brought another action for patent infringement in United States District Court for the Western District of Texas against the Company’s IC products. The case is still pending, and the Company is unable to reliably determine the outcome of the case.
- E. In 2025, Freedom Patents LLC brought an action for patent infringement in United States District Court for the Eastern District of Texas against the Company’s IC products. The case is still pending, and the Company is unable to reliably determine the outcome of the case.

(2) Commitments

The Company entered into a contract with a supplier. According to the contract, the supplier provided the agreed production capacity to the Company after the Company paid the guarantee deposits. The abovementioned payment was shown in other non-current assets.

10. SIGNIFICANT DISASTER LOSS

None.

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

None.

12. OTHERS

(1) Capital management

There have been no significant changes as at June 30, 2025. Please refer to Note 12 in the consolidated financial statements for the year ended December 31, 2024.

~46~

(2) Financial instruments

A.	Financial instruments by category Financial assets Financial assets at fair value through profit or loss Financial assets mandatorily measured at fair value through profit or loss Financial assets at fair value through other comprehensive income Designation of equity instrument Financial assets at amortised cost/ Receivables Cash and cash equivalents Financial assets at amortised cost Accounts receivable (including related parties) Other receivables Refundable deposits Financial liabilities Financial liabilities at amortised cost Short-term borrowings Notes payable Accounts payable (including related parties) Other payables (including related parties) Long-term borrowings Guarantee deposits Other financial liabilities Lease liabilities	June30,2025 December31,2024 5,462,041 $ 7,520,809 $ 3,301,184 $ 3,340,653 $ 10,547,038 $ 14,812,459 $ 51,248,700 41,833,985 18,626,097 14,946,364 797,273 604,664 2,289,735 2,290,871 83,508,843 $ 74,488,343 $ 2,931,555 $ 4,500,000 $ - - 12,508,435 9,583,608 48,948,298 31,323,692 - - - 179 10,631,047 9,891,380 75,019,335 $ 55,298,859 $ 1,388,894 $ 1,475,239 $	June30,2024
			5,581,369 $
			3,662,897 $
			16,362,954 $ 40,450,955 18,939,230 1,060,856 2,195,057
			79,009,052 $
			4,867,500 $ 2,000 13,375,894 37,323,121 2,232,110 218 9,149,830
			66,950,673 $
			1,537,134 $

B. Financial risk management policies

(a) The Group’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk.

(b) Risk management is carried out by a Group finance under policies approved by the Board of Directors. Group finance identifies, evaluates and hedges financial risks in close cooperation with the Group’s operating units.

~47~

C. Significant financial risks and degrees of financial risks
(a) Market risk

Foreign exchange risk

i. The Group operates internationally and is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to USD and CNY. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities.
ii. Management has set up a policy to require the Group to manage its foreign exchange risk against its functional currency. The Group is required to hedge its entire foreign exchange risk exposure with the Group finance.
iii. The Group’s businesses involve some functional currency operations (the Company’s and other certain subsidiaries’ functional currency: NTD ； other certain subsidiaries’ functional currency: USD and CNY). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

(Foreign currency: functional currency) Financial assets Monetary items USD:NTD Non-monetary items USD:NTD Financial liabilities Monetary items USD:NTD	Foreign currency amount Book value (Inthousands) Exchangerate (NTD) 656,740 $ 29.902 19,637,839 $ 1,986,939 29.902 59,413,450 544,015 29.902 16,267,137 June 30,2025

~48~

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

December 31, 2024
Foreign currency
amount Book value
(In thousands) Exchange rate (NTD)
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD $ 500,009 32.781 $ 16,390,795
Non-monetary items
USD:NTD 1,760,076 32.781 57,697,051
Financial liabilities
Monetary items
USD:NTD 404,719 32.781 13,267,094
June 30, 2024
Foreign currency
amount Book value
(In thousands) Exchange rate (NTD)
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD $ 486,809 32.45 $ 15,796,952
Non-monetary items
USD:NTD 1,664,815 32.45 54,023,247
Financial liabilities
Monetary items
USD:NTD 492,194 32.45 15,971,695
----- End of picture text -----

The exchange gains, including realized and unrealized arising from significant foreign exchange variation on the monetary items held by the Group for the three-month and six-month periods ended June 30, 2025 and 2024, amounted to $3,939, $22,677, $39,906 and $56,762, respectively.

~49~

Analysis of foreign currency market risk arising from significant foreign exchange variation:

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

For the six-month period ended June 30, 2025
Sensitivity analysis
Effect on other
Effect on comprehensive
Degree of variation profit or loss income
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD 5% $ 981,892 $ -
Non-monetary items
USD:NTD 5% - 2,970,673
Financial liabilities
Monetary items
USD:NTD 5% ( 813,357) -
For the six-month period ended June 30, 2024
Sensitivity analysis
Effect on other
Effect on comprehensive
Degree of variation profit or loss income
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD 5% $ 789,848 $ -
Non-monetary items
USD:NTD 5% - 2,701,162
Financial liabilities
Monetary items
USD:NTD 5% ( 798,585) -
----- End of picture text -----

Price risk

i. The Group’s equity securities, which are exposed to price risk, are the held financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income.
ii. The Group’s investments in equity securities comprise shares and open-end funds issued by the domestic and foreign companies. The prices of equity securities would change due to the change of the future value of investee companies. If the prices of these equity securities had increased/decreased by 10% with all other variables held constant, profit before tax for the six-month periods ended June 30, 2025 and 2024 would have

~50~

increased/decreased by $546,204 and $558,137, respectively, as a result of gains/losses on equity securities classified as at fair value through profit or loss. Other comprehensive income would have increased/decreased by $330,118 and $366,290, respectively, as a result of other comprehensive income on equity investments classified as at fair value through other comprehensive income.

Cash flow and fair value interest rate risk

i. The Group’s interest rate risk arises from bank time deposits, time deposits with maturity over three months and bank borrowings with variable rates. Borrowings with variable rates expose the Group to cash flow interest rate risk which is partially offset by cash and cash equivalents held at variable rates. For the six-month periods ended June 30, 2025 and 2024, the Group’s borrowings at variable rate were mainly denominated in New Taiwan dollars and EUR dollars.
ii. If the borrowing interest rate had increased/decreased by 0.25% with all other variables held constant, profit before tax for the six-month periods ended June 30, 2025 and 2024 would have decreased/increased by $9,289 and $16,971, respectively. If the time deposits interest rate had increased/decreased by 0.25% with all other variables held constant, profit before tax for the six-month periods ended June 30, 2025 and 2024 would have increased/decreased by $101,325 and $95,478, respectively. The main factor is that increase or decrease in interest expense and interest income result in floating-rate.
(b) Credit risk
i. Credit risk refers to the risk of financial loss to the Group arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms and the contract cash flows of financial assets at amortized cost.
ii. The Group manages their credit risk taking into consideration the entire Group’s concern. According to the Group’s credit policy, each local entity in the Group is responsible for managing and analyzing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors.
iii. The Group adopts the assumption under IFRS 9, that is, the default occurs when the contract payments are past due over 90 days.
iv. The Group adopts the following assumption under IFRS 9 to assess whether there has been a significant increase in credit risk on that instrument since initial recognition: If the contract payments were past due over 30 days based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition.

~51~

v. The following indicators are used to determine whether the credit impairment of debt instruments has occurred:
(i) It becomes probable that the issuer will enter bankruptcy or other financial reorganization due to their financial difficulties;
(ii) The disappearance of an active market for that financial asset because of financial difficulties;
(iii) Default or delinquency in interest or principal repayments;
(iv) Adverse changes in national or regional economic conditions that are expected to cause a default.
vi. The Group classifies customers’ accounts receivable in accordance with customer types. The Group applies the modified approach using provision matrix to estimate expected credit loss under the provision matrix basis.
vii. The Group wrote-off the financial assets, which cannot be reasonably expected to be recovered, after initiating recourse procedures. However, the Group will continue executing the recourse procedures to secure their rights.
viii. The Group used the forecast ability of semiconductor industry research report to adjust historical and timely information to assess the default possibility of accounts receivable. As at June 30, 2025, December 31, 2024 and June 30, 2024, the provision matrix are as follows:

follows:
At June 30, 2025 Expected loss rate Total book value Loss allowance At December 31, 2024 Expected loss rate Total book value Loss allowance At June 30, 2024 Expected loss rate Total book value Loss allowance	Not past due 0%~1% 18,065,125 $ 121,153 $ Notpast due 0%~1% 14,507,289 $ 80,305 $ Not past due 0%~1% 18,462,664 $ 128,290 $	1~90 days past due 0%~1% 689,015 $ 6,890 $ 1~90 days past due 0%~1% 524,626 $ 5,246 $ 1~90 days past due 0%~1% 610,966 $ 6,110 $	Over 90 days past due 100% - $ - $ Over 90 days past due 100% 38 $ 38 $ Over 90 days past due 100% 38 $ 38 $	Total
				18,754,140 $
				128,043 $
				Total
				15,031,953 $
				85,589 $
				Total
				19,073,668 $
				134,438 $

~52~

ix. Movements in relation to the Group applying the modified approach to provide loss allowance for accounts receivable are as follows:

		2025
		Loss allowance for
		accountsreceivable
At January 1	$	85,589
Provision for impairment loss		42,454
At June 30	$	128,043
		2024
		Loss allowance for
		accountsreceivable
At January 1	$	90,764
Provision for impairment loss		43,674
At June 30	$	134,438

x. For investments in debt instruments at amortised cost, the credit rating levels are presented below:

presented below:
Financial assets at amortised cost Group 1 Group 2 Financial assets at amortised cost Group 1 Group 2		June30,2025
	12 months 42,631,299 $ 8,617,401 51,248,700 $	Significant increase in Impairment credit risk of credit - $ - $ - - - $ - $ December31,2024 Lifetime	Total
			42,631,299 $ 8,617,401
			51,248,700 $

	12 months 33,086,546 $ 8,747,439 41,833,985 $	Significant increase in Impairment creditrisk ofcredit - $ - $ - - - $ - $ Lifetime	Total
			33,086,546 $ 8,747,439
			41,833,985 $

~53~

June 30, 2024

Lifetime

Financial assets at amortised cost Group 1 Group 2	12 months 32,620,245 $ 7,830,710 40,450,955 $	Significant increase in Impairment creditrisk ofcredit Total - $ - $ 32,620,245 $ - - 7,830,710 - $ - $ 40,450,955 $

Group 1: Time deposits with original maturity over three months deposited in financial institutions having good credit quality.

Group 2: Standard Poor’s, Fitch’s, or Moody’s rating of A-level.

(c) Liquidity risk
i. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group finance. Group finance monitors forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed borrowing facilities.
ii. Group finance invests surplus cash in interest bearing demand deposits, time deposits, money market deposits and marketable securities, choosing instruments with appropriate maturities or sufficient liquidity to provide sufficient headroom as determined by the above-mentioned forecasts.
iii. The table below analyses the Group’s non-derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for non-derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows.

Non-derivative financial liabilities:

Non-derivative financial liabilities:
June 30, 2025 Short-term borrowings Accounts payable (including related parties) Other payables (including related parties) Lease liabilities Other financial liabilities	Less than 1 year 2,931,555 $ 12,508,435 48,948,298 114,703 10,631,047	Between 1 and 5 years - $ - - 213,137 -	Over5 years
			- $ - - 1,549,222 -

~54~

Non-derivative financial liabilities:

Non-derivative financial liabilities:
December 31, 2024 Short-term borrowings Accounts payable (including related parties) Other payables (including related parties) Lease liabilities Guarantee deposits Other financial liabilities Non-derivative financial liabilities: June 30, 2024 Short-term borrowings Notes payable Accounts payable (including related parties) Other payables (including related parties) Lease liabilities Long-term borrowings Guarantee deposits Other financial liabilities	Less than 1 year 4,500,000 $ 9,583,608 31,323,692 127,398 - 9,891,380 Less than 1 year 4,867,500 $ 2,000 13,375,894 37,323,121 140,539 - - 9,149,830	Between 1 and 5 years - $ - - 247,538 - - Between 1 and 5 years - $ - - - 284,285 2,232,110 - -	Over5 years
			- $ - - 1,602,634 179 - Over 5 years
			- $ - - - 1,625,698 - 218 -

iv. The Group does not expect the timing of occurrence of the cash flows estimated through the maturity date analysis will be significantly earlier, nor expect the actual cash flow amount will be significantly different.

(3) Fair value information

A. The different levels that the inputs to valuation techniques are used to measure fair value of financial and non-financial instruments have been defined as follows:
Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A market is regarded as active where a market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. The fair value of the Group’s investment in listed stocks and beneficiary certificates is included in Level 1.
Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
Level 3: Unobservable inputs for the asset or liability. The fair value of the Group’s investment in equity investment without active market is included in Level 3.
B. Fair value information of investment property at cost is provided in Note 6(10).

~55~

C. The related information of financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks and fair value of the assets is as follows:
(a) The related information of nature of the assets is as follows:

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

June 30, 2025 Level 1 Level 2 Level 3 Total
Assets
Recurring fair value measurement
Financial assets at fair value
through profit or loss
Listed stocks $ 143,911 $ - $ - $ 143,911
- -
Beneficiary certificates 5,066,954 5,066,954
- -
Structured deposits 251,176 251,176
Financial assets at fair value
through other comprehensive
income
Equity securities 565,888 - 2,735,296 3,301,184
Total $ 6,027,929 $ - $ 2,735,296 $ 8,763,225
December 31, 2024 Level 1 Level 2 Level 3 Total
Assets
Recurring fair value measurement
Financial assets at fair value
through profit or loss
Listed stocks $ 191,172 $ - $ - $ 191,172
- -
Beneficiary certificates 6,880,508 6,880,508
- -
Structured deposits 449,129 449,129
Financial assets at fair value
through other comprehensive
income
Equity securities 560,991 - 2,779,662 3,340,653
Total $ 8,081,800 $ - $ 2,779,662 $10,861,462
June 30, 2024 Level 1 Level 2 Level 3 Total
Assets
Recurring fair value measurement
Financial assets at fair value
through profit or loss
Listed stocks $ 186,552 $ - $ - $ 186,552
- -
Beneficiary certificates 5,341,817 5,341,817
- -
Hybrid instrument 53,000 53,000
Financial assets at fair value
through other comprehensive
income
Equity securities 703,945 - 2,958,952 3,662,897
Total $ 6,232,314 $ - $ 3,011,952 $ 9,244,266
----- End of picture text -----

~56~

(b) The methods and assumptions the Group used to measure fair value are as follows:
i. The instruments the Group used market quoted prices as their fair values (that is, Level
- 1) are listed below by characteristics:

ClosedOpenConvertible Listed end end Government Corporate (exchangeable) shares fund fund bond bond bond Market Closing Closing Net asset Translation Weighted average Closing price quoted price price price value price quoted price

ii. Except for financial instruments with active markets, the fair value of other financial instruments is measured by using valuation techniques. The fair value of financial instruments measured by using valuation techniques can be referred to current fair value of instruments with similar terms and characteristics in substance, discounted cash flow method or other valuation methods, including calculated by applying model using market information available at the consolidated balance sheet date.
iii. The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Group’s financial and non-financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs.
D. For the six-month periods ended June 30, 2025 and 2024, there were no transfer between Level 1 and Level 2.
E. The following chart is the movement of Level 3 for the six-month periods ended June 30, 2025 and 2024:

2025 and 2024:
			2025			2024
			Non-derivative			Non-derivative
			equity instrument			equity instrument
At January 1		$	2,779,662		$	2,415,592
(Losses) gains recognized in other
comprehensive income	(		26,275)			614,453
Proceeds from capital reduction	(		18,091)	(		18,093)
At June 30		$	2,735,296		$	3,011,952

F. For the six-month periods ended June 30, 2025 and 2024, there were no transfers into or out from Level 3.
G. The finance division is in charge of valuation procedures for fair value measurements being categorized within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions, confirming the resource of information is independent, reliable and in line with other resources and represented as the exercisable price, updating inputs used to the valuation model and making any other necessary adjustments to the fair value.

~57~

H. The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement:

Non-derivative equity instrument: Unlisted shares Private equity fund investment Hybrid instrument: Convertible notes Non-derivative equity instrument: Unlisted shares Private equity fund investment Hybrid instrument: Convertible notes	Fair value at June 30,2025	Valuation technique	Significant unobservable input Not applicable Not applicable Not applicable Significant unobservable input	Range (weighted average)	Relationship of inputs tofairvalue
	129,336 $ 2,605,960 - Fair value at December 31, 2024	Net asset value Net asset value Binomial model Valuation technique		- - - Range (weighted average)	Not applicable Not applicable Not applicable Relationship of inputs tofairvalue Not applicable Not applicable Not applicable
	139,553 $ 2,640,109 -	Net asset value Net asset value Binomial model	Not applicable Not applicable Not applicable	- - -

~58~

Non-derivative equity instrument: Unlisted shares 〃 Private equity fund investment Hybrid instrument: Convertible notes	Fair value at June 30,2024 Valuation technique 125,552 $ Market comparable companies 120,552 Net asset value 2,712,848 Net asset value 53,000 Binomial model	Significant unobservable input Range (weighted average) Relationship of inputs tofairvalue Price to book ratio multiple 3.53 The higher the multiple, the higher the fair value Not applicable - Not applicable Not applicable - Not applicable Not applicable - Not applicable

13. SUPPLEMENTARY DISCLOSURES

(1) Significant transactions information

A. Loans to others: Please refer to table 1.
B. Provision of endorsements and guarantees to others: Please refer to table 2.
C. Holding of significant marketable securities at the end of the period (not including subsidiaries, associates and joint ventures): Please refer to table 3.
D. Purchases or sales of goods from or to related parties reaching $100 million or 20% of paidin capital or more: Please refer to table 4.
E. Receivables from related parties reaching $100 million or 20% of paid-in capital or more: Please refer to table 5.
F. Significant inter-company transactions during the reporting period: Please refer to table 6.

(2) Information on investees

Names, locations and other information of investee companies (not including investees in Mainland China): Please refer to table 7.

(3) Information on investments in Mainland China

A. Basic information: Please refer to table 8.
B. Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area: Please refer to tables 1, 2 and 6.

14. SEGMENT INFORMATION

(1) General information

The Group operates business only in a single industry. The Chief Operating Decision-Maker, who allocates resources and assesses performance of the Group as a whole, has identified that the Group has only one reportable operating segment.

~59~

(2) Measurement of segment information

The Chief Operating Decision-Maker assesses the performance of the operating segments based on the consolidated financial statements. The accounting policy of operating segments is the same as that described in Note 4.

(3) Information on segment profit (loss), assets and liabilities

The revenue from external customers and segment financial information reported to the Chief Operating Decision-Maker is measured in a manner consistent with that in the consolidated statement of comprehensive income.

(4) Reconciliation for segment profit (loss)

The segment assets, liabilities and profit before income tax reported to the Chief Operating Decision-Maker is measured in a manner consistent with that in the consolidated balance sheet and consolidated statement of comprehensive income. As a result, no reconciliation was reported.

~60~

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Loans to others

For the six-month period ended June 30, 2025

Table 1

Expressed in thousands of NTD (Except as otherwise indicated)

No (Note 1)	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the six-month period ended June 30, 2025 (Note 3)	Balance at June 30, 2025	Actual amount drawn down (Note 4)	Interest rate(%)	Nature of loan	Amount of transactions with the borrower	Reason for short- term financing	Allowance for doubtful accounts	Colla	teral	Limit on loans granted to a single party	Ceiling on total loans granted (Note 2) Footnote	Ceiling on total loans granted (Note 2) Footnote
													Item	Value
`0`	Realtek Semiconductor Corporation	RayMX Microelectronics Corp.	Other receivables-related parties	Y	`59,804` `$`	`59,804` `$`	`-` `$`	`-`	Short-term financing	`-` `$`	Operations	- $	None	- $	`4,328,195` `$`	`17,312,779`	None
`0`	Realtek Semiconductor Corporation	Bluocean Inc.	Other receivables-related parties	Y	`2,990,200`	`-`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`4,328,195`	`17,312,779`	None
`0`	Realtek Semiconductor Corporation	Leading Enterprises Limited	Other receivables-related parties	Y	`2,990,200`	`-`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`4,328,195`	`17,312,779`	None
`1`	Leading Enterprises Limited	Talent Eagle Enterprise Inc.	Other receivables-related parties	Y	`1,794,120`	`-`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`2`	Amber Universal Inc.	Blueocean Inc.	Other receivables-related parties	Y	`1,495,100`	`-`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`2`	Amber Universal Inc.	Talent Eagle Enterprise Inc.	Other receivables-related parties	Y	`2,990,200`	`2,990,200`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`3`	Cortina Access, Inc.	Leading Enterprises Limited	Other receivables-related parties	Y	`897,060`	`897,060`	`897,060`	`4.71`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`4`	Realtek Singapore Private Limited	Leading Enterprises Limited	Other receivables-related parties	Y	`2,990,200`	`2,990,200`	`1,196,080`	`4.80`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`4`	Realtek Singapore Private Limited	RayMX Microelectronics Corp.	Other receivables-related parties	Y	`59,804`	`59,804`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None

Table 1 Page 1

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Loans to others

For the six-month period ended June 30, 2025

Table 1

Expressed in thousands of NTD (Except as otherwise indicated)

No (Note 1)	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the six-month period ended June 30, 2025 (Note 3)	Balance at June 30, 2025	Actual amount drawn down (Note 4)	Interest rate(%)	Nature of loan	Amount of transactions with the borrower	Reason for short- term financing	Allowance for doubtful accounts	Colla	teral	Limit on loans granted to a single party	Ceiling on total loans granted (Note 2) Footnote	Ceiling on total loans granted (Note 2) Footnote
													Item	Value
`4`	Realtek Singapore Private Limited	Bluocean Inc.	Other receivables-related parties	Y	`2,990,200` `$`	`-` `$`	`-` `$`	`-`	Short-term financing	`-` `$`	Operations	`-` `$`	None	- $	`17,312,779` `$`	`17,312,779` `$`	None
`4`	Realtek Singapore Private Limited	Talent Eagle Enterprise Inc.	Other receivables-related parties	Y	`2,990,200`	`2,990,200`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`4`	Realtek Singapore Private Limited	Amber Universal Inc.	Other receivables-related parties	Y	`2,990,200`	`2,990,200`	`185,392`	`4.80`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`5`	Realsil Microelectronics (Suzhou) Co., Ltd.	Suzhou Pankore Integrated Circuit Technology Co. Ltd	Other receivables-related parties	Y	`333,839`	`333,839`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`5`	Realsil Microelectronics (Suzhou) Co., Ltd.	RayMX Microelectronics Corp.	Other receivables-related parties	Y	`333,839`	`333,839`	`129,363`	`3.00`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None
`6`	Cortina Network Systems (Shanghai) Co., Ltd.	Suzhou Pankore Integrated Circuit Technology Co. Ltd	Other receivables-related parties	Y	`125,190`	`125,190`	`-`	`-`	Short-term financing	`-`	Operations	-	None	-	`17,312,779`	`17,312,779`	None

Note 1: The numbers filled in for the loans provided by the Company or subsidiaries are as follows:

(1) The Company is ‘0’.
(2) The subsidiaries are numbered in order starting from ‘1’.

Note 2: The Company’s “Procedures for Provision of Loans” are as follows:

(1) Ceiling on total loans granted by the Company to all parties is 40% of the Company’s net assets value as per its most recent financial statements.
(2) Limit on loans to a single party with business transactions is the business transactions occurred between the creditor and borrower in the current year. The business transaction amount is the higher of purchasing and selling during current year on the year of financing.
(3) For companies needing for short-term financing, the cumulative lending amount may not exceed 40% of the borrowing company’s net assets based on its latest financial statements audited or reviewed by independent auditors.

The amount the Company or its subsidiaries lend to an individual entity may not exceed 10% of the Company’s or subsidiary’s net assets based on its latest financial statements audited or reviewed by independent auditors.

For the foreign companies which the Company holds 100% of the voting rights directly or indirectly, limit on loans is not restricted as stipulated in the above item (3). However, the ceiling on total loans and limit on loans to a single party may not exceed 40% of the Company’s net assets based on its latest financial statements audited or reviewed by independent auditors.

Note 3: Acccumulated maximum outstandings balance of loans to others as at the reporting month of the current period.

Table 1 Page 2

Table 2

Expressed in thousands of NTD (Except as otherwise indicated)

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Provision of endorsements and guarantees to others

For the six-month period ended June 30, 2025

Number (Note 1) Endorser/ guarantor	Number (Note 1) Endorser/ guarantor	Party being endorsed/guaranteed	Party being endorsed/guaranteed	Limited on endorsements/ guarantees provided for a single party (Note 3)	Maximum outstanding endorsement/ amount as at June 30, 2025 (Note 4)	Outstanding endorsement/ guarantee amount at June 30, 2025 (Note 5)	Actual amont drawn down (Note 6)	Amount of endorsements/gurantees secured with collateral	Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company	Ceiling on total amount of endorsements/ guarantees provided (Note 3)	Provision of endorsements/ guarantees by parent company to subsidiary (Note 7)	Provision of endorsements/ guarantees by subsidiary to parent company (Note 7)	Provision of endorsements/ guarantees to the party in Mainland China (Note 7)
		Companyname Relationship with the endorser/ guarantor (Note2)
`0`	Realtek Semiconductor Corporation	RayMX Microelectronics Corp.	`2`	`21,640,974` `$`	`758,238` `$`	`758,238` `$`	`9,274` `$`	`-` `$`	`1.75%`	`21,640,974` `$`	`Y`	`N`	`Y`
`0`	Realtek Semiconductor Corporation	AICONNX Technology Corp.	`2`	`21,640,974` `$`	`299,020`	`299,020`	`1,902`	`-`	`0.69%`	`21,640,974`	`Y`	`N`	`N`

Note 1: The numbers filled in for the endorsements/guarantees provided by the Company or subsidiaries are as follows:

(1)The Company is ‘0’.
(2)The subsidiaries are numbered in order starting from ‘1’.

Note 2: Relationship between the endorser/guarantor and the party being endorsed/guaranteed is classified into the following seven categories:

(1) Having business relationship.

(2) The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed/guaranteed subsidiary.

(3) The endorser/guarantor company owns directly and indirectly more than 50% voting shares of the endorser/guarantor parent company.

(4) The endorser/guarantor parent company owns directly or indirectly owns more than 50% voting shares of the endorsed/guaranteed subsidiary.

(5) Mutual guarantee of the trade as required by the construction contract.

(6) Due to joint venture, each shareholder provides endorsements/guarantees to the endorsed/guaranteed company in proportion to its ownership.

(7) Joint guarantee of the performance guarantee for pre-sold home sales contract as required under the Consumer Protection Act.

Note 3: Ceiling on total endorsements/guarantees granted by the Company and subsidiaries is 50% of the Company’s net asset based on the latest financial statements audited or reviewed by independent auditors, and limit on endorsements/guarantees to a single party is 50% of the Company's net asset based on the latest financial statements audited or reviewed by independent auditors.

Note 4: Fill in the year-to-date maximum outstanding balance of endorsements/guarantees provided as at the reporting period.

Note 5: Fill in the amount approved by the Board of Directors or the chairman has been authorised by the Board of Directors based on subparagraph 8, Article 12 of the Regulations Gorverning Loaning of Funds and Making of Endorsements/Guarantees by Public Companies. Note 6: Fill in the actual amount of endorsements/guarantees used by the endorsed/guaranteed company.

Note 7: Fill in ‘Y’ for those cases of provision of endorsements/guarantees by listed parent company to subsidiary and provision by subsidiary to listed parent company, and provision to the party in Mainland China.

Table 2

Expressed in thousands of NTD

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Holding of significant marketable securities at the end of the period (not including subsidiaries, associates and joint ventures)

June 30, 2025

Table 3

(Except as otherwise indicated)

Securities held by	Marketable securities `（`Note 1`）`	Relationship with the securities issuer(Note 2)	General ledger account	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025
Realtek Semiconductor Corporation	C-media Electronics Inc. - Common stock	Other related parties	Financial assets at fair value through profit or loss	`1,278,501`	`$ 51,779`	`1.61%`	`$ 51,779`
Realtek Semiconductor Corporation	Yuanta U.S. Treasury 20+ Year Bond ETF	None	Financial assets at fair value through profit or loss	`8,417,000`	`210,846`	`-`	`210,846`
Realtek Semiconductor Corporation	Cathay U.S. Treasury 20+ Year Bond ETF	None	Financial assets at fair value through profit or loss	`4,503,000`	`117,168`	`-`	`117,168`
Realtek Semiconductor Corporation	Yuanta US 20+ Year AAA-A Corporate Bond ETF	None	Financial assets at fair value through profit or loss	`3,630,000`	`107,085`	`-`	`107,085`
Realtek Semiconductor Corporation	Nuheara Limited - Convertible notes	Other related parties	Financial assets at fair value through profit or loss	`-`	`-`	`-`	`-`
Realtek Semiconductor Corporation	Nuheara Limited - Common stock	Other related parties	Financial assets at fair value through other comprehensive income	`45,396,172`	`-`	`16.78%`	`-`
Realtek Semiconductor Corporation	GT Booster Corp.-Preferred stock	Other related parties	Financial assets at fair value through other comprehensive income	`63,158`	`59,804`	`8.00%`	`59,804`
Realtek Semiconductor Corporation	Golden Smart Home Technology Corp.- Common stock	None	Financial assets at fair value through other comprehensive income	`1,700,000`	`3,055`	`2.62%`	`3,055`
Realtek Semiconductor Corporation	Taiwan Power Company 6th Unsecured Bond-A Issue in 2024	None	Financial assets at amortized cost	`-`	`50,000`	`-`	`50,000`
Realking Investments Co., Ltd.	Compal broadband networks Inc. - Common stock	Other related parties	Financial assets at fair value through other comprehensive income	`3,575,000`	`93,844`	`5.31%`	`93,844`
Realsun Investments Co., Ltd.	Shieh-Yong Investment Co., Ltd. - Common stock	None	Financial assets at fair value through other comprehensive income	`61,395,441`	`588,408`	`3.03%`	`588,408`
Realsun Investments Co., Ltd.	Compal broadband networks Inc. - Common stock	Other related parties	Financial assets at fair value through other comprehensive income	`3,575,000`	`93,844`	`5.31%`	`93,844`
Leading Enterprises Limited	Starix Technology, Inc.-Preferred stock	None	Financial assets at fair value through other comprehensive income	`5,000,000`	`17,941`	`-`	`17,941`
Leading Enterprises Limited	Octtasia Investment Holding Inc. - Common stock	None	Financial assets at fair value through other comprehensive income	`9,000,000`	`1,322,808`	`12.49%`	`1,322,808`
Leading Enterprises Limited	Apple Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`4,119,895`	`-`	`4,119,895`
Leading Enterprises Limited	Qualcomm Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`508,581`	`-`	`508,581`
Leading Enterprises Limited	Microsoft Corp. - Corporate bond	None	Financial assets at amortized cost	`-`	`287,806`	`-`	`287,806`
Leading Enterprises Limited	Pictet Short Term Money Market Fund	None	Financial assets at fair value through profit or loss	`600,928`	`3,038,700`	`-`	`3,038,700`
Amber Universal Inc.	Octtasia Investment Holding Inc. - Common stock	None	Financial assets at fair value through other comprehensive income	`4,726,836`	`694,744`	`6.56%`	`694,744`
Hung-wei Venture Capital Co., Ltd.	United Microelectronics Corporation - Common stock	None	Financial assets at fair value through other comprehensive income	`336,346`	`14,866`	`-`	`14,866`
Hung-wei Venture Capital Co., Ltd.	C-media Electronics Inc.- Common stock	Other related parties	Financial assets at fair value through profit or loss	`2,274,875`	`92,132`	`2.86%`	`92,132`

Table 3 Page 1

Expressed in thousands of NTD

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Holding of significant marketable securities at the end of the period (not including subsidiaries, associates and joint ventures)

June 30, 2025

Table 3

(Except as otherwise indicated)

Securities held by	Marketable securities `（`Note 1`）`	Relationship with the securities issuer(Note 2)	General ledger account	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025
Hung-wei Venture Capital Co., Ltd.	Greatek Electroninc Inc. - Common stock	Other related parties	Financial assets at fair value through other comprehensive income	`5,823,602`	`$ 336,022`	`1.02%`	`$ 336,022`
Hung-wei Venture Capital Co., Ltd.	Unimicron Technology Corp. - Common stock	None	Financial assets at fair value through other comprehensive income	`239,578`	`27,312`	`0.02%`	`27,312`
Hung-wei Venture Capital Co., Ltd.	Embestor Technology Inc. - Common stock	Other related parties	Financial assets at fair value through other comprehensive income	`3,080,000`	`48,536`	`9.21%`	`48,536`
Blueocean Inc.	CyWeeMotion Group Limited	None	Financial assets at fair value through other comprehensive income	`8,422,256`	`-`	`7.01%`	`-`
Blueocean Inc.	Apple Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`2,416,035`	`-`	`2,416,035`
Blueocean Inc.	JPMorgan Liquidity Funds	None	Financial assets at fair value through profit or loss	`20,629,613`	`616,867`	`-`	`616,867`
Talent Eagle Enterprise Inc.	Apple Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`545,184`	`-`	`545,184`
Talent Eagle Enterprise Inc.	Microsoft Corp. - Corporate bond	None	Financial assets at amortized cost	`-`	`275,022`	`-`	`275,022`
Realtek Singapore Private Limited	Apple Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`414,878`	`-`	`414,878`
Realsil Microelectronics (Suzhou) Co., Ltd.	Cuam Money Fund	None	Financial assets at fair value through profit or loss	`24,893,505`	`103,880`	`-`	`103,880`
Realsil Microelectronics (Suzhou) Co., Ltd.	Guang-Fa Huo Qi Bao Monetary Fund	None	Financial assets at fair value through profit or loss	`5,002,600`	`20,876`	`-`	`20,876`
Realsil Microelectronics (Suzhou) Co., Ltd.	Guang-Fa Currency Fund	None	Financial assets at fair value through profit or loss	`5,002,603`	`20,876`	`-`	`20,876`
Realsil Microelectronics (Suzhou) Co., Ltd.	WAN JIA Monetary Fund	None	Financial assets at fair value through profit or loss	`10,143,565`	`42,329`	`-`	`42,329`
Realsil Microelectronics (Suzhou) Co., Ltd.	Sws Mu Shouyibao Monetary Fund	None	Financial assets at fair value through profit or loss	`5,072,473`	`21,167`	`-`	`21,167`
Realsil Microelectronics (Suzhou) Co., Ltd.	Great Wall Shouyibao Monetary Fund	None	Financial assets at fair value through profit or loss	`6,123,628`	`25,554`	`-`	`25,554`
Realsil Microelectronics (Suzhou) Co., Ltd.	Huaan Cash Plus Monetary Fund	None	Financial assets at fair value through profit or loss	`866`	`4`	`-`	`4`
Realsil Microelectronics (Suzhou) Co., Ltd.	First-trust TianTianShouYi Monetary Fund	None	Financial assets at fair value through profit or loss	`11,346,674`	`47,350`	`-`	`47,350`
Realsil Microelectronics (Suzhou) Co., Ltd.	WFC AnYi Monetary Fund	None	Financial assets at fair value through profit or loss	`50,441,698`	`210,493`	`-`	`210,493`

Table 3 Page 2

Table 3

Expressed in thousands of NTD

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Holding of significant marketable securities at the end of the period (not including subsidiaries, associates and joint ventures)

June 30, 2025

(Except as otherwise indicated)

Securities held by	Marketable securities `（`Note 1`）`	Relationship with the securities issuer(Note 2)	General ledger account	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025	Number of shares Book value (Note 3) Ownership (%) Fair value Footnote (Note 4) As at June 30,2025
Realsil Microelectronics (Suzhou) Co., Ltd.	WFC TianShi Monetary Fund	None	Financial assets at fair value through profit or loss	`5,002,380`	`$ 20,875`	`-`	`$ 20,875`
Realsil Microelectronics (Suzhou) Co., Ltd.	ICBC Accumulated Corporate Person RMB Structured Deposits Linked to Exchange Rate Range	None	Financial assets at fair value through profit or loss	`-`	`125,925`	`-`	`125,925`
Realsil Microelectronics (Suzhou) Co., Ltd.	China Merchants Bank Zhihui Series Bullish Two-Layer Interval 91-Day Structured Deposits	None	Financial assets at fair value through profit or loss	`-`	`125,251`	`-`	`125,251`
Realsil Microelectronics (Suzhou) Co., Ltd.	Soochow Money Market Fund	None	Financial assets at fair value through profit or loss	`10,128,205`	`42,265`	`-`	`42,265`
Realsil Microelectronics (Suzhou) Co., Ltd.	Cuam ShouYiKuaiQian Monetary Fund	None	Financial assets at fair value through profit or loss	`5,002,675`	`20,876`	`-`	`20,876`
Realsil Microelectronics (Suzhou) Co., Ltd.	Ccb Monetary Fund	None	Financial assets at fair value through profit or loss	`8,006,450`	`33,411`	`-`	`33,411`
Realsil Microelectronics (Suzhou) Co., Ltd.	Ccb TianTianYi Monetary Fund	None	Financial assets at fair value through profit or loss	`10,009,420`	`41,769`	`-`	`41,769`
Realtek Semiconductor (ShenZhen) Corp.	China Merchants ZhaoYiBao Monetary Fund	None	Financial assets at fair value through profit or loss	`1,041`	`4`	`-`	`4`
Realtek Semiconductor (ShenZhen) Corp.	Ping An Caifubao Monetary Fund	None	Financial assets at fair value through profit or loss	`20,058,812`	`83,705`	`-`	`83,705`
Realtek Semiconductor (ShenZhen) Corp.	BOC Monetary Fund	None	Financial assets at fair value through profit or loss	`10,224,015`	`42,665`	`-`	`42,665`
Realtek Semiconductor (ShenZhen) Corp.	China Southern ShouYiBao Monetary Fund	None	Financial assets at fair value through profit or loss	`886`	`4`	`-`	`4`
Realtek Semiconductor (ShenZhen) Corp.	Ping An RiXin Fund	None	Financial assets at fair value through profit or loss	`13,719,098`	`57,250`	`-`	`57,250`
Realtek Semiconductor (ShenZhen) Corp.	CIB Anruen Money Market Fund	None	Financial assets at fair value through profit or loss	`8,895,926`	`37,123`	`-`	`37,123`
Realtek Semiconductor (ShenZhen) Corp.	China Southern Tiantianli Money Market Fund	None	Financial assets at fair value through profit or loss	`9,833,100`	`41,033`	`-`	`41,033`
Realtek Semiconductor (ShenZhen) Corp.	CIB Wen Tianying Money Market Fund	None	Financial assets at fair value through profit or loss	`3,476,400`	`14,507`	`-`	`14,507`
Cortina Network Systems (Shanghai) Co., Ltd.	Cuam Money Fund	None	Financial assets at fair value through profit or loss	`6,333,288`	`26,429`	`-`	`26,429`
Cortina Network Systems (Shanghai) Co., Ltd.	JIA SHI Monetary Fund	None	Financial assets at fair value through profit or loss	`5,234,271`	`21,843`	`-`	`21,843`

Note 1: Marketable securities in the table refer to stocks, bonds, beneficiary certificates and other related derivative securities within the scope of IFRS 9 ‘Financial instruments'. Note 2: Leave the column blank if the issuer of marketable securities is non-related party. Note 3: Fill in the amount after adjusted at fair value and deducted by accumulated impairment for the marketable securities measured at fair value; fill in the acquisition cost for the marketable securities not measured at fair value.

Note 4: The number of shares of securities and their amounts pledged as security or pledged for loans and their restrictions on use under some agreements should be stated in the footnote if the securities presented herein have such conditions.

Table 3 Page 3

Table 4

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paid-in capital or more

For the six-month period ended June 30, 2025

Expressed in thousands of NTD

(Except as otherwise indicated)

Purchase/seller	Counterparty	Relationship with the counterparty		Transaction	Transaction		Differences in transaction terms compared to third party transactions	Differences in transaction terms compared to third party transactions	Notes/accounts receivable(payable)	Notes/accounts receivable(payable)
			Purchase (sales)	Amount	Percentage of total purchase (sales)	Credit term	Unitprice	Credit term	Balance	Percentage of total notes/accounts receivable(payable)
Realtek Semiconductor Corporation	G.M.I Technology Inc.	Other related parties	(Sales)	7,034,560) ($	11%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	2,285,523 $	12%
Realtek Singapore Private Limited	G.M.I Technology Inc.	Other related parties	(Sales)	3,048,177) (	5%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	946,639	5%
Realtek Semiconductor Corporation	Greatek Electronics Inc.	Other related parties	Purchase	470,180	1%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	274,268) (	2%
Realtek Singapore Private Limited	Greatek Electronics Inc.	Other related parties	Purchase	195,680	1%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	103,127) (	1%

Table 4

Table 5

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more

June 30, 2025

Expressed in thousands of NTD

(Except as otherwise indicated)

Creditor	Counterparty	Relationship with the counterparty	Balance as at June 30,2025	Turnover rate	Overdue receivables	Overdue receivables	Amount collected subsequent to the balance sheet date	Allowance for doubtful accounts
					Amount	Action taken
Realtek Semiconductor Corporation	G.M.I Technology Inc.	Other related parties	2,285,523 $	7.54	- $	-	- $	23,086 $
Realtek Singapore Private Limited	G.M.I Technology Inc.	Other related parties	946,639	5.82	-	-	-	-

Table 5

Table 6

Expressed in thousands of NTD (Except as otherwise indicated)

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES Significant inter-company transactions during the reporting period For the six-month period ended June 30, 2025

Transaction

						Transaction
Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets(Note 3)
`0`	Realtek Semiconductor Corporation	RayMX Microelectronics Corp.	`1`	Other receivables	$ 48,648	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.04%
`0`	Realtek Semiconductor Corporation	Realtek Korea Inc.	`1`	Technical development expense	100,148	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.15%
`0`	Realtek Semiconductor Corporation	Realtek Korea Inc.	`1`	Other payables	33,704	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.03%
`0`	Realtek Semiconductor Corporation	Ubilinx Technology Inc.	`1`	Technical development expense	415,882	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.62%
`0`	Realtek Semiconductor Corporation	Ubilinx Technology Inc.	`1`	Other payables	193,406	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.15%
`0`	Realtek Semiconductor Corporation	AICONNX Technology Corp.	`1`	Other revenue	36,000	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.05%
`1`	Realtek Singapore Private Limited	Realsil Microelectronics (Suzhou) Co., Ltd.	`3`	Technical development expense	1,986,502	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	2.97%
`1`	Realtek Singapore Private Limited	Realsil Microelectronics (Suzhou) Co., Ltd.	`3`	Prepaid account	879,119	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.70%
`1`	Realtek Singapore Private Limited	Realtek Semiconductor(ShenZhen) Corp.	`3`	Technical development expense	326,308	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.49%
`1`	Realtek Singapore Private Limited	Realtek Semiconductor(ShenZhen) Corp.	`3`	Other payables	10,466	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.01%
`1`	Realtek Singapore Private Limited	Cortina Access, Inc.	`3`	Technical development expense	132,362	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.20%
`1`	Realtek Singapore Private Limited	Cortina Access, Inc.	`3`	Other payables	19,249	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.02%
`1`	Realtek Singapore Private Limited	Cortina Network Systems (Shanghai) Co., Ltd.	`3`	Technical development expense	94,790	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.14%
`1`	Realtek Singapore Private Limited	Cortina Network Systems (Shanghai) Co., Ltd.	`3`	Other payables	44,508	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.04%
`1`	Realtek Singapore Private Limited	Cortina Systems Taiwan Limited	`3`	Technical development expense	107,360	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.16%
`1`	Realtek Singapore Private Limited	Cortina Systems Taiwan Limited	`3`	Other payables	16,885	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.01%
`1`	Realtek Singapore Private Limited	Realtek Semiconductor (Japan) Corp.	`3`	Technical development expense	34,578	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.05%

Table 6 Page 1

Table 6

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Significant inter-company transactions during the reporting period For the six-month period ended June 30, 2025

Expressed in thousands of NTD (Except as otherwise indicated)

Transaction

						Transaction
Number (Note 1)	Companyname	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets(Note 3)
`1`	Realtek Singapore Private Limited	Realtek Viet Nam Co., Ltd.	`3`	Technical development expense	$ 23,661	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.04%
`1`	Realtek Singapore Private Limited	Realtek Semiconductor (Malaysia) Sdn. Bhd.	`3`	Technical development expense	11,018	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.02%
`1`	Realtek Singapore Private Limited	RayMX Microelectronics Corp.	`3`	Other receivables	48,648	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.04%

Note 1: The numbers filled in for the transaction company in respect of inter-company transactions are as follows:

(1) Parent company is ‘0’.

(2) The subsidiaries are numbered in order starting from ‘1’.

Note 2: Relationship between transaction company and counterparty is classified into the following three categories; fill in the number of category each case belongs to (If transactions between parent company and subsidiaries or between subsidiaries refer to the same transaction, it is not required to disclose twice. For example, if the parent company has already disclosed its transaction with a subsidiary, then the

subsidiary is not required to disclose the transaction; for transactions between two subsidiaries, if one of the subsidiaries has disclosed the transaction, then the other is not required to disclose the transaction.):

(1) Parent company to subsidiary.

(2) Subsidiary to parent company.

(3) Subsidiary to subsidiary

Note 3: Regarding percentage of transaction amount to consolidated total operating revenues or total assets, it is computed based on period-end balance of transaction to consolidated total assets for balance sheet accounts and based on accumulated transaction amount for the period to consolidated total operating revenues for income statement accounts.

Note 4: Only transactions above NT$10 million are disclosed. Transactions of related parties are not further disclosed here.

Table 6 Page 2

Table 7

Expressed in thousands of NTD (Except as otherwise indicated)

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Information on investees

For the six-month period ended June 30, 2025

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares held as at June 30,2025	Shares held as at June 30,2025	Shares held as at June 30,2025	Net profit (loss) of the investee for the six-month period ended June 30,2025	Investment income (loss) recognised by the Company for the six- month period ended June 30,2025 Footnote	Investment income (loss) recognised by the Company for the six- month period ended June 30,2025 Footnote
				Balance as at June 30,2025 Balance as at December 31, 2024		Number of shares Ownership (%) Book value
Realtek Semiconductor Corporation	Amber Universal Inc.	British Virgin Islands	Investment holdings	$ 1,716,787	$ 1,882,151	41,432	100%	$ 880,078	7,160 $	7,160 $	Subsidiary
Realtek Semiconductor Corporation	Realtek Singapore Private Limited	Singapore	ICs manufacturing, design, research, development, sales, and marketing	4,242,648	4,651,135	116,059,638	100%	58,494,101	6,966,809	6,963,878	Subsidiary
Realtek Semiconductor Corporation	Realsun Investments Co., Ltd.	Taiwan	Investment holdings	280,000	280,000	28,000,000	100%	752,954	1,977) (	1,977) (	Subsidiary
Realtek Semiconductor Corporation	Hung-wei Venture Capital Co., Ltd.	Taiwan	Investment holdings	250,000	250,000	25,000,000	100%	533,973	23,320) (	23,320) (	Subsidiary
Realtek Semiconductor Corporation	Realking Investments Co., Ltd.	Taiwan	Investment holdings	293,930	293,930	29,392,985	100%	218,451	10,945	10,945	Subsidiary
Realtek Semiconductor Corporation	Realsun Technology Corporatioin	Taiwan	ICs manufacturing, design, research, development, sales, and marketing	5,000	5,000	500,000	100%	4,902	34) (	34) (	Subsidiary
Realtek Semiconductor Corporation	Bobitag Inc.	Taiwan	Manufacturing and installation of computer equipment and wholesasle, retail and related services of electronic materials and information/software	19,189	19,189	1,918,910	66.67%	19,330	43	29	Subsidiary
Realtek Semiconductor Corporation	AICONNX Technology Corporation	Taiwan	ICs manufacturing, design, research, development, sales, and marketing	20,000	20,000	2,000,000	100%	947) (	15,722	13,240) (	Subsidiary
Realtek Semiconductor Corporation	Wise Elite Global Limited	British Virgin Islands	Investment holdings	29,902	32,781	1,000	100%	33,172	681	681	Subsidiary

Table 7 Page 1

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Information on investees

For the six-month period ended June 30, 2025

Table 7

Expressed in thousands of NTD (Except as otherwise indicated)

Investor	Investee	Location	Main business activities	Initial investment amount	Initial investment amount	Shares held as at June 30,2025	Shares held as at June 30,2025	Shares held as at June 30,2025	Net profit (loss) of the investee for the six-month period ended June 30,2025	Investment income (loss) recognised by the Company for the six- month period ended June 30,2025 Footnote	Investment income (loss) recognised by the Company for the six- month period ended June 30,2025 Footnote
				Balance as at June 30,2025 Balance as at December 31, 2024		Number of shares Ownership (%) Book value
Realking Investments Co., Ltd.	Innorich Venture Capital Corp.	Taiwan	Venture capital activities	$ 181,308	$ 200,000	12,523,364	37.38%	$ 83,355	25,701 $	12,138 $	Investments accounted for under equity method
Realking Investments Co., Ltd.	Starmems Semiconductor Corporation	Taiwan	Research and development, design, manufacturing, sales and other services of electronic components, information/Software and integrated circuits.	23,860	23,860	2,386,000	14.04%	8,476	10,428) (	1,523) (	Investments accounted for under equity method
Realsun Investments Co., Ltd.	Starmems Semiconductor Corporation	Taiwan	Research and development, design, manufacturing, sales and other services of electronic components, information/Software and integrated circuits.	37,490	37,490	3,749,000	22.05%	13,317	10,428) (	2,393) (	Investments accounted for under equity method
Hung-wei Venture Capital Co., Ltd.	Starmems Semiconductor Corporation	Taiwan	Research and development, design, manufacturing, sales and other services of electronic components, information/Software and integrated circuits.	12,000	12,000	1,200,000	7.06%	4,263	10,428) (	766) (	Investments accounted for under equity method
Leading Enterprises Limited	Realtek Semiconductor (Japan) Corp.	Japan	Information collection and technical support	4,149	4,197	400	100%	9,886	7,539	7,539	Sub-Subsidiary
Amber Universal Inc.	Realtek Semiconductor (Hong Kong)Limited	Hong Kong	Information services and technical support	5,714	6,334	-	100%	1,028	15) (	15) (	Sub-Subsidiary
Realtek Singapore Private Limited	Empsonic Enterprises Inc.	Mauritius	Investment holdings	844,732	926,063	2,825,000	100%	2,589,686	214,233	214,233	Sub-Subsidiary
Realtek Singapore Private Limited	Cortina Access, Inc.	U.S.A	R&D and technical support	1,221,377	1,338,973	16,892	100%	1,029,450	29,775	29,775	Sub-Subsidiary

Table 7 Page 2

Table 7

Expressed in thousands of NTD (Except as otherwise indicated)

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Information on investees

For the six-month period ended June 30, 2025

Initial investment amount Shares held as at June 30, 2025

Investor	Investee	Location	Main business activities	Balance as at June 30,2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value	Balance as at June 30,2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value	Balance as at June 30,2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value	Balance as at June 30,2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value	Balance as at June 30,2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value	Net profit (loss) of the investee for the six-month period ended June 30,2025	Investment income (loss) recognised by the Company for the six- month period ended June 30,2025 Footnote	Investment income (loss) recognised by the Company for the six- month period ended June 30,2025 Footnote
Realtek Singapore Private Limited	Cortina Systems Taiwan Limited	Taiwan	R&D and technical support	$ 59,804	$ 65,562	21,130,000	100%	$ 101,808	5,909) ($	5,909) ($	Sub-Subsidiary
Realtek Singapore Private Limited	Realtek Viet Nam Co., Ltd.	Vietnam	R&D and technical support	119,608	131,124	4,000,000	100%	86,070	2,048	2,048	Sub-Subsidiary
Realtek Singapore Private Limited	Leading Enterprises Limited	British Virgin Islands	Investment holdings	14,769,495	16,191,519	34,630	100%	15,713,875	301,392	301,392	Sub-Subsidiary
Realtek Singapore Private Limited	Bluocean Inc.	Cayman Islands	Investment holdings	3,290,715	3,607,549	110,050,000	100%	3,682,958	77,203	77,203	Sub-Subsidiary
Realtek Singapore Private Limited	Talent Eagle Enterprise Inc.	Cayman Islands	Investment holdings	3,411,818	3,740,312	114,100,000	100%	2,655,697	66,178	66,178	Sub-Subsidiary
Realtek Singapore Private Limited	Realtek Germany GmbH.	Germany	R&D and technical support	17,531	17,006	500,000	100%	18,098	123	123	Sub-Subsidiary
Realtek Singapore Private Limited	Realtek Bangalore Private Limited	India	R&D and technical support	4,548	4,980	1,299,999	100%	1,657	471	471	Sub-Subsidiary
Talent Eagle Enterprise Inc.	Ubilinx Technology Inc.	U.S.A	R&D and technical support	1,794,120	1,966,860	60,000,000	100%	393,579	17,950	17,950	Sub-Subsidiary
Bluocean Inc.	Realtek Semiconductor (Malaysia)Sdn.Bhd.	Malaysia	R&D and technical support	74,143	76,576	10,450,000	100%	70,126	3,186) (	3,186) (	Sub-Subsidiary
Bluocean Inc.	Realtek Korea Inc.	South Korea	R&D and technical support	44,220	44,530	200,000	100%	77,616	4,375	4,375	Sub-Subsidiary
Realsun Investments Co., Ltd.	Realtek Bangalore Private Limited	India	R&D and technical support	-	-	1	0.00%	-	471	-	Sub-Subsidiary

Note ： The amount of foreign currencies denominated in New Taiwan dollars in this table, which relates to income and expenses which were re-translated at the average exchange rate from January 1, 2025 to June 30, 2025, others were re-translated at the exchange rate prevailing at the end of the financial reporting period.

Table 7 Page 3

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Table 8

Information on investments in Mainland China

For the six-month period ended June 30, 2025

Expressed in thousands of NTD (Except as otherwise indicated)

Investee in Mainland China	Main business activities	Paid-in Capital	Investment method (Note1)	Accumulated amount of remittance from Taiwan to Mainland China as at January1,2025	Amount remitted from Taiwan to Mainland China/Amount remitted back to Taiwan for the six- month period ended June 30,2025	Amount remitted from Taiwan to Mainland China/Amount remitted back to Taiwan for the six- month period ended June 30,2025	Accumulated amount of remittance from Taiwan to Mainland China as at June 30, 2025	Net income of investee for the six-month period ended June 30,2025	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the six- month period ended June 30, 2025 (Note2)	Book value of investment in Mainland China as at June 30, 2025	Accumulated amount of investment income remitted back to Taiwan as at June 30,2025	Footnote
					Remitted to Mainland China	Remitted back to Taiwan
Cortina Network Systems (Shanghai) Co., Ltd. Realsil Microelectronics (Suzhou) Co., Ltd. Realtek Semiconductor (ShenZhen) Corp. RayMX Microelectronics Corp. Suzhou Pankore Integrated Circuit Technology Co. Ltd.	R&D and technical support R&D and technical support R&D and technical support ICs manufacturing, design, research, development, sales, and marketing ICs manufacturing, design, research, development, sales, and marketing	107,647 $ 837,256 149,510 109,541 41,730	2 2 2 2 2	107,647 $ 837,256 149,510 109,541 41,730	$ - - - - -	$ - - - - -	107,647 $ 837,256 149,510 109,541 41,730	6,197 $ 214,198 22,267 53,485 154,369	100% 100% 100% 100% 100%	6,197 $ 214,198 22,267 53,485 154,369	137,602 $ 2,585,508 401,626 168,300 -	$ - - - - -

Companyname	Accumulated amount of remittance from Taiwan to Mainland China as at June 30,2025	Investment amount approved by the Investment Commission of the Ministry of Economic Affairs (MOEA)	Ceiling on investments in Mainland China imposed by the Investment Commission of MOEA
Cortina Network Systems (Shanghai) Co., Ltd. Realsil Microelectronics (Suzhou) Co., Ltd. Realtek Semiconductor (ShenZhen) Corp. RayMX Microelectronics Corp. Suzhou Pankore Integrated Circuit Technology Co. Ltd.	107,647 $ 837,256 149,510 109,541 41,730	107,647 $ 837,256 149,510 109,541 41,730	$ 25,969,169

Note 1: Investment methods are classified into the following three categories; fill in the number of category each case belongs to:

(1) Directly invest in a company in Mainland China.

(2) Through investing in an existing company in the third area, which then invested in the investee in Mainland China.

Note 2: In the Investment income (loss) recognised by the Company for the six-month period ended June 30, 2025 column to obtaining the company's self-contained financial statements. Note 3: The amount of foreign currencies denominated in New Taiwan dollars in this table, which relates to income and expenses which were re-translated at the average exchange rate from January 1, 2025 to June 30, 2025, others were re-translated at the exchange rate prevailing at the end of the financial reporting period.

Table 8

AI assistant

RT — Interim / Quarterly Report 2025

52043_rns_2025-11-14_4264756b-2e35-4a53-b87a-a4386ce36b38.pdf

Introduction

Scope of review

Basis for qualified conclusion

Qualified conclusion

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS JUNE 30, 2025, DECEMBER 31, 2024 AND JUNE 30, 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS JUNE 30, 2025, DECEMBER 31, 2024 AND JUNE 30, 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX-MONTH PERIODS ENDED JUNE 30, 2025 AND 2024

1. HISTORY AND ORGANISATION

2. THE DATE OF AUTHORISATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL

STATEMENTS AND PROCEDURES FOR AUTHORISATION

3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(3) IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC

4. SUMMARY OF MATERIAL ACCOUNTING POLICIES

(1) Compliance statement

B. Subsidiaries included in the consolidated financial statements:

(4) Employee benefits

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

(2) Financial assets at fair value through profit or loss

(3) Financial assets at fair value through other comprehensive income

(4) Financial assets at amortized cost

(5) Accounts receivable

(6) Inventories

(7) Investments accounted for under equity method

(8) Property, plant and equipment

－ (9) Leasing arrangements lessee

(10) Investment property

(11) Intangible assets

(12) Short-term borrowings -term borrowings term borrowings

(13) Other payables

- (14) Long term borrowings

(15) Pension

(16) Provision

(17) Share capital

(19) Retained earnings

(20) Other equity items

A. Disaggregation of revenue from contracts with customers

B. Contract liabilities

C. Refund liabilities (shown in other current liabilities)

(22) Interest income

(23) Other income

(24) Other gains and losses

(26) Expenses by nature

(27) Employee benefit expenses

(28) Income tax

(30) Supplemental cash flow information

(31) Changes in liabilities from financing activities

7. RELATED PARTY TRANSACTIONS

(1) Parent and ultimate controlling party

(2) Names of related parties and relationship

(3) Significant related party transactions and balances

A. Operating revenue

B. Processing cost

E. Other transactions and other payables (receivables):

(4) Key management compensation

8. PLEDGED ASSETS

(2) Commitments

10. SIGNIFICANT DISASTER LOSS

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

None.

12. OTHERS

(1) Capital management

(2) Financial instruments

Price risk

June 30, 2024

Lifetime

RT Interim / Quarterly Report 2025

`－` (9) Leasing arrangements lessee