RT - Interim / Quarterly Report 2025

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REVIEW REPORT

SEPTEMBER 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

PWCR25000146

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 September 30, 2025 and 2024, and the related consolidated statements of comprehensive income for the three-month and nine-month periods then ended, as well as the consolidated statements of changes in equity and of cash flows for the nine-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$8,807,143 thousand and NT$7,459,650 thousand, constituting 6.78% and 6.06% of the consolidated total assets as at September 30, 2025 and 2024, respectively, total liabilities amounted to NT$1,767,765 thousand and NT$1,971,382 thousand, constituting 2.14% and 2.63% of the consolidated total liabilities

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as at September 30, 2025 and 2024, respectively, and the total comprehensive (loss) income amounted to (NT$20,498) thousand, (NT$1,900) thousand, NT$392,380 thousand and NT$636,354 thousand, constituting (0.49%), (0.06%), 5.18% and 4.65% of the consolidated total comprehensive income for the three-month and nine-month periods then ended, respectively. Furthermore, the investments accounted for under equity method as at September 30, 2025 and 2024 amounted to NT$105,965 thousand and NT$125,404 thousand, respectively, and the related investment (loss) income were (NT$3,446) thousand, (NT$5,352) thousand, NT$4,010 thousand and (NT$36,056) thousand for the three-month and ninemonth 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 September 30, 2025 and 2024, and of its consolidated financial performance for the three-month and nine-month periods then ended and its consolidated cash flows for the nine-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 October 29, 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 SEPTEMBER 30, 2025, DECEMBER 31, 2024 AND SEPTEMBER 30, 2024

(Expressed in thousands of New Taiwan dollars)

Assets	Notes	December 31, 2024 AMOUNT % `$` `14,812,459` `13` `7,520,809` `7` `32,766,211` `29` `12,305,290` `11` `2,641,074` `2` `604,664` `-` `13,506,049` `12` `501,451` `-` `84,658,007` `74` `-` `-` `3,340,653` `3` `9,067,774` `8` `120,646` `-` `9,610,167` `9` `1,681,636` `2` `31,121` `-` `2,659,135` `2` `437,137` `-` `2,290,454` `2` `29,238,723` `26` `$` `113,896,730` `100`	September 30, 2024	September 30, 2024
		AMOUNT `$` `14,812,459` `7,520,809` `32,766,211` `12,305,290` `2,641,074` `604,664` `13,506,049` `501,451` `84,658,007` `-` `3,340,653` `9,067,774` `120,646` `9,610,167` `1,681,636` `31,121` `2,659,135` `437,137` `2,290,454` `29,238,723` `$` `113,896,730`	AMOUNT `$` `19,262,450` `6,801,664` `34,101,983` `15,226,478` `3,118,739` `1,467,768` `14,846,142` `473,142` `95,298,366` `53,000` `3,573,858` `7,777,144` `125,404` `9,417,839` `1,715,504` `32,263` `2,566,968` `322,264` `2,184,082` `27,768,326` `$` `123,066,692`	%
Current assets 1100 Cash and cash equivalents 1110 Financial assets at fair value through profit or loss - current 1136 Financial assets at amortised cost - current 1170 Accounts receivable, net 1180 Accounts receivable, net - related parties 1200 Other receivables 130X Inventories, net 1410 Prepayments 11XX Total current assets Non-current assets 1510 Financial assets at fair value through profit or loss - non- current 1517 Financial assets at fair value through other comprehensive income - non-current 1535 Financial assets at amortised cost - non-current 1550 Investments accounted for under equity method 1600 Property, plant and equipment 1755 Right-of-use assets 1760 Investment property 1780 Intangible assets 1840 Deferred income tax assets 1900 Other non-current assets 15XX Total non-current assets 1XXX Total assets	6(1) 6(2) 6(4) 6(5) 6(5) and 7 6(6) 6(2) 6(3) 6(4) and 8 6(7) 6(8) 6(9) 6(10) 6(11) 9			`16` `5` `28` `12` `3` `1` `12` `-`
				`77`
				`-` `3` `6` `-` `8` `2` `-` `2` `-` `2`
				`23`
				`100`

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

(Expressed in thousands of New Taiwan dollars)

Liabilities and Equity	Notes	September 30, 2025 AMOUNT % `$` `-` `-` `348,185` `-` `5,000` `-` `11,619,990` `9` `352,491` `-` `52,506,377` `40` `92,847` `-` `3,207,522` `3` `105,814` `-` `11,400,078` `9` `79,638,304` `61` `-` `-` `1,266,054` `1` `413,666` `-` `1,057,122` `1` `74,014` `-` `2,810,856` `2` `82,449,160` `63` `5,128,636` `4` `287,389` `-` `8,882,764` `7` `31,078,816` `24` `2,064,115` `2` `47,441,720` `37` `9,700` `-` `47,451,420` `37` `$` `129,900,580` `100`	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`	September 30, 2024	September 30, 2024
		AMOUNT `$` `-` `348,185` `5,000` `11,619,990` `352,491` `52,506,377` `92,847` `3,207,522` `105,814` `11,400,078` `79,638,304` `-` `1,266,054` `413,666` `1,057,122` `74,014` `2,810,856` `82,449,160` `5,128,636` `287,389` `8,882,764` `31,078,816` `2,064,115` `47,441,720` `9,700` `47,451,420` `$` `129,900,580`	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 `$` `6,145,754` `183,561` `-` `11,655,901` `402,128` `39,857,053` `94,607` `1,880,199` `114,705` `9,663,524` `69,997,432` `2,234,880` `1,191,755` `189,391` `1,390,915` `87,594` `5,094,535` `75,091,967` `5,128,636` `286,931` `8,882,764` `28,785,363` `4,881,325` `47,965,019` `9,706` `47,974,725` `$` `123,066,692`	%
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				`5` `-` `-` `10` `-` `32` `-` `2` `-` `8`
					`57`
					`2` `1` `-` `1` `-`
					`4`
					`61`
					`4` `-` `7` `24` `4`
					`39`
					`-`
					`39`
					`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 NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

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

				Three-month periods ended September	Three-month periods ended September	Three-month periods ended September	30	Nine-month periods ended September 30	Nine-month periods ended September 30	Nine-month periods ended September 30	Nine-month periods ended September 30
				2025		2024		2025		2024
	Items	Notes		AMOUNT	%	AMOUNT	%	AMOUNT	%	AMOUNT	%
4000	Operating revenue	6(21) and 7	`$`	`29,491,139`	`100`	`$ 30,752,452`	`100 $ 96,427,898`		`100`	`$ 87,049,076`	`100`
5000	Operating costs	6(6) and 7	`(`	`14,839,320)(`	`50)(`	`14,957,525)(`	`48)(`	`47,689,698)(`	`49)(`	`42,624,425)(`	`49)`
5950	Gross profit			`14,651,819`	`50`	`15,794,927`	`52`	`48,738,200`	`51`	`44,424,651`	`51`
	Operating expenses	6(26)(27) and 7
6100	Selling expenses		`(`	`1,434,671 )(`	`5)(`	`1,359,466)(`	`5 )(`	`4,750,602)(`	`5)(`	`3,815,728 )(`	`4)`
6200	General and administrative expenses		`(`	`1,454,701 )(`	`5)(`	`1,334,071)(`	`4 )(`	`4,484,247)(`	`5)(`	`3,868,224 )(`	`5)`
6300	Research and development expenses		`(`	`8,643,988 )(`	`29)(`	`9,203,284)(`	`30 )(`	`27,430,710)(`	`28)(`	`26,082,662 )(`	`30)`
6450	Expected credit gains (losses)	12(2)	`(`	`4,997)`	`-`	`7,693`	`-(`	`47,451)`	`- (`	`35,981)`	`-`
6000	Total operating expenses		`(`	`11,538,357)(`	`39)(`	`11,889,128)(`	`39)(`	`36,713,010)(`	`38)(`	`33,802,595)(`	`39)`
6900	Operating income			`3,113,462`	`11`	`3,905,799`	`13`	`12,025,190`	`13`	`10,622,056`	`12`
	Non-operating income and expenses
7100	Interest income	6(22)		`656,108`	`2`	`703,358`	`2`	`1,996,880`	`2`	`2,038,673`	`3`
7010	Other income	6(23)		`136,898`	`-`	`29,685`	`-`	`168,928`	`-`	`132,244`	`-`
7020	Other gains and losses	6(24)		`158,816`	`1`	`138,754`	`-`	`150,371`	`-`	`143,163`	`-`
7050	Finance costs	6(25)	`(`	`16,809 )`	`- (`	`107,507)`	`- (`	`70,863)`	`- (`	`200,718 )`	`-`
7060	Share of (loss) profit of associates and joint ventures	6(7)
	accounted for under equity method		`(`	`3,446)`	`- (`	`5,352)`	`-`	`4,010`	`- (`	`36,056)`	`-`
7000	Total non-operating income and expenses			`931,567`	`3`	`758,938`	`2`	`2,249,326`	`2`	`2,077,306`	`3`
7900	Profit before income tax, net			`4,045,029`	`14`	`4,664,737`	`15`	`14,274,516`	`15`	`12,699,362`	`15`
7950	Income tax expense	6(28)	`(`	`616,203)(`	`2)(`	`289,781)(`	`1)(`	`2,175,067)(`	`2)(`	`808,117)(`	`1)`
8200	Net income for the period		`$`	`3,428,826`	`12`	`$ 4,374,956`	`14$ 12,099,449`		`13`	`$ 11,891,245`	`14`

(Continued)

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REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

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

					Three-month periods ended September	Three-month periods ended September	Three-month periods ended September	Three-month periods ended September	30		Nine-month periods	Nine-month periods	Nine-month periods	ended September	ended September	30
					2025			2024			2025				2024
	Items		Notes		AMOUNT	%		AMOUNT	%		AMOUNT		%	AMOUNT		%
	Other comprehensive income (losses), net	6(20)
	Components of other comprehensive income (losses)
	that will not be reclassified to profit or loss
8316	Unrealised (losses) gains from investments in equity	6(3)
	instruments measured at fair value through other
	comprehensive income			`($`	`297,288 )(`	`1)($`		`36,298)`		`- ($`	`138,035)`		`-`	`$`	`457,848`	`-`
	Components of other comprehensive income (losses)
	that will be reclassified to profit or loss
8361	Financial statements translation differences of foreign
	operations				`1,028,162`	`3 (`		`1,195,912)(`		`4)(`	`4,389,492)(`		`5)`		`1,335,602`	`2`
8300	Other comprehensive income (losses), net			`$`	`730,874`	`2 ($`		`1,232,210)(`		`4)($`	`4,527,527)(`		`5)`	`$`	`1,793,450`	`2`
8500	Total comprehensive income for the period			`$`	`4,159,700`	`14`	`$`	`3,142,746`		`10$`	`7,571,922`		`8`	`$ 13,684,695`		`16`
	Net income attributable to:
8610	Equity holders of the parent company			`$`	`3,428,791`	`12`	`$`	`4,374,927`		`14 $`	`12,099,400`		`13`	`$ 11,891,181`		`14`
8620	Non-controlling interest				`35`	`-`		`29`		`-`	`49`		`-`		`64`	`-`
	Net income for the period			`$`	`3,428,826`	`12`	`$`	`4,374,956`		`14$`	`12,099,449`		`13`	`$ 11,891,245`		`14`
	Comprehensive income attributable to:
8710	Equity holders of the parent company			`$`	`4,159,665`	`14`	`$`	`3,142,717`		`10 $`	`7,571,873`		`8`	`$ 13,684,631`		`16`
8720	Non-controlling interest				`35`	`-`		`29`		`-`	`49`		`-`		`64`	`-`
	Total comprehensive income for the period			`$`	`4,159,700`	`14`	`$`	`3,142,746`		`10$`	`7,571,922`		`8`	`$ 13,684,695`		`16`
	Earnings per share (in dollars)
9750	Basic earnings per share	6(29)		`$`		`6.69`	`$`		`8.53$`			`23.59`		`$`		`23.19`
9850	Diluted earnings per share	6(29)		`$`		`6.66`	`$`		`8.49$`			`23.22`		`$`		`22.81`

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 NINE-MONTH PERIODS ENDED SEPTEMBER 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		Unrealised income (losses) from financial assets measured at fair value through other comprehensive income
6(20) 6(19) 6(18)(19) 6(18) 6(20) 6(20) 6(19) 6(18) 6(18)	`$ 5,128,636` `-` `-` `-` `-` `-` `-` `-` `-` `$ 5,128,636` `$ 5,128,636` `-` `-` `-` `-` `-` `-` `-` `$ 5,128,636`	`$` `542,048` `-` `-` `-` `-` `(` `256,432 )` `1,315` `-` `-` `$` `286,931` `$` `287,282` `-` `-` `-` `-` `-` `107` `-` `$` `287,389`		`$ 8,882,764` `-` `-` `-` `-` `-` `-` `-` `-` `$ 8,882,764` `$ 8,882,764` `-` `-` `-` `-` `-` `-` `-` `$ 8,882,764`	`$ 24,845,272` `11,891,181` `-` `11,891,181` `(` `7,692,955 )` `-` `-` `(` `258,135 )` `-` `$ 28,785,363` `$ 32,051,651` `12,099,400` `-` `12,099,400` `(` `13,078,023 )` `5,788` `-` `-` `$ 31,078,816`		`$ 1,578,157` `-` `1,335,602` `1,335,602` `-` `-` `-` `-` `-` `$ 2,913,759` `$ 4,724,667` `-` `(` `4,389,492 )` `(` `4,389,492 )` `-` `-` `-` `-` `$` `335,175`	`$ 1,251,583` `-` `457,848` `457,848` `-` `-` `-` `258,135` `-` `$ 1,967,566` `$ 1,872,763` `-` `(` `138,035` `)` `(` `138,035` `)` `-` `(` `5,788` `)` `-` `-` `$ 1,728,940`		`$ 42,228,460` `11,891,181` `1,793,450` `13,684,631` `(` `7,692,955 )` `(` `256,432 )` `1,315` `-` `-` `$ 47,965,019` `$ 52,947,763` `12,099,400` `(` `4,527,527 )` `7,571,873` `(` `13,078,023 )` `-` `107` `-` `$ 47,441,720`		`$` `9,702` `64` `-` `64` `-` `-` `-` `-` `(` `60 )` `$` `9,706` `$` `9,725` `49` `-` `49` `-` `-` `-` `(` `74 )` `$` `9,700`	`$ 42,238,162` `11,891,245` `1,793,450` `13,684,695` `(` `7,692,955` `)` `(` `256,432` `)` `1,315` `-` `(` `60` `)` `$ 47,974,725` `$ 52,957,488` `12,099,449` `(` `4,527,527` `)` `7,571,922` `(` `13,078,023` `)` `-` `107` `(` `74` `)` `$ 47,451,420`

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 NINE-MONTH PERIODS ENDED SEPTEMBER 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

Dividend income

Gains 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

Gains arising from lease modifications

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 Nine-month periods ended September 30
Notes
2025
2024
$
14,274,516 $
12,699,362
6(26)
1,118,537
1,093,091
6(11)(26)
1,616,389
1,418,150
12(2)
47,451
35,981
6(25)
70,863
200,718
6(22)
(
1,996,880 ) (
2,038,673 )
6(23)
(
21,117 ) (
18,575 )
6(2)(24)
(
96,928 ) (
64,915 )
6(7)
(
4,010 )
36,056
6(24)
808
3
6(24)
(
4,385 )
-
6(24)
20,277
-
1,221,106 (
1,446,122 )
(
2,845,050 ) (
4,592,815 )
(
578,360 ) (
1,031,396 )
(
21,520 ) (
110,887 )
(
3,365,223 ) (
3,089,208 )
(
32,524 )
93,619
(
65,569 ) (
153,087 )
5,000
-
2,364,753
4,751,892
24,120
33,024
7,122,337
7,817,209
12,340
34,314
1,507,987
1,754,097
91,407 (
245,772 )
(
10,153 ) (
3,880 )

(Continued)

~9~

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

Cash inflow generated from operations
Interest received
Dividends 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 investments accounted for under
equity method
Acquisition of property, plant and equipment

Acquisition of intangible assets

Decrease (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

Other financing activities
Net cash flows (used in) from financing
activities
Effect of exchange rate
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period Nine-month periods ended September 30
Notes
2025
2024
$
20,456,172 $
17,172,186
1,663,205
1,298,416
21,117
18,575
(
72,749 ) (
200,702 )
(
1,024,849 ) (
670,123 )
21,042,896
17,618,352
- (
4,341,795 )
124,672
-
18,091
18,093
7,615
42,727
(
37,290,084 ) (
17,652,549 )
26,209,001
14,763,505
- (
28,350 )
6(30)
(
1,029,173 ) (
1,681,455 )
6(30)
(
2,118,110 ) (
1,395,759 )
94,872 (
2,744 )
(
13,983,116 ) (
10,278,327 )
6(31)
31,498,539
60,834,540
6(31)
(
35,998,539 ) (
58,938,786 )
6(31)
(
94,788 ) (
96,275 )
6(31)
(
179 ) (
242 )
107
-
(
4,594,860 )
1,799,237
(
705,130 ) (
145,103 )
1,759,790
8,994,159
14,812,459
10,268,291
$
16,572,249 $
19,262,450

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

~10~

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE-MONTHS PERIODS ENDED SEPTEMBER 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.

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 October 29, 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 2026 are as follows:

~11~

==> picture [495 x 48] intentionally omitted <==

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

Effective date by
International Accounting
New Standards, Interpretations and Amendments Standards Board
----- End of picture text -----

New Standards,Interpretations and Amendments	Effective date by International Accounting Standards Board
Specific provisions of Amendments to IFRS 9 and IFRS 7,‘Amendments	January 1, 2026
to the classification and measurement of financial instruments’
Amendments to IFRS 9 and IFRS 7, ‘Contracts referencing	January 1, 2026
nature-dependent electricity’
IFRS 17, ‘Insurance contracts’	January 1, 2023
Amendments to IFRS 17, ‘Insurance contracts’	January 1, 2023
Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 –	January 1, 2023
comparative information’
Annual Improvements to IFRS Accounting Standards—Volume 11	January 1, 2026

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.

(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 issued by IASB but not yet endorsed by New standards, interpretations and amendments issued by IASB IFRS Accounting Standards as endorsed by the FSC are as follows:	the FSC but not yet included in the
	Effective date by
	International Accounting
New Standards,Interpretations and Amendments	Standards Board
Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets	To be determined by
between an investor and its associate or joint venture’	International Accounting
	Standards Board
IFRS 18, ‘Presentation and disclosure in financial statements’	January 1, 2027 (Note)
IFRS 19, ‘Subsidiaries without public accountability: disclosures’	January 1, 2027

Note ： The FSC has announced in a press release on September 25, 2025 that public companies will apply IFRS 18 starting from the fiscal year 2028. Additionally, entities can choose to adopt IFRS 18 earlier based on their requirements after the FSC endorses IFRS 18.

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.

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.

~12~

(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.
B. Subsidiaries included in the consolidated financial statements:

Name of investor	Name of subsidiary	Main business activities	Ownership (%)	Ownership (%)	Ownership (%)	Description
			September 30,2025	December 31,2024	September 30,2024
Realtek Semiconductor Corporation Realtek Semiconductor Corporation	Amber Universal Inc. Realtek Singapore Private Limited	Investment holdings ICs manufacturing, design, research, development, sales, and marketing	100% 100%	100% 100%	100% 100%

~13~

==> picture [502 x 47] intentionally omitted <==

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

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

Name of investor	Name of subsidiary	Main business activities	September 30,2025	December 31, 2024	September 30, 2024	Description
Realtek	Wise Elite	Investment	100%	100%	100%	Note 1
Semiconductor	Global Limited	holdings
Corporation
Realtek	Realsun	〃	100%	100%	100%	Note 1
Semiconductor	Investments Co.,
Corporation	Ltd.
Realtek	Hung-wei	〃	100%	100%	100%	Note 1
Semiconductor	Venture Capital
Corporation	Co., Ltd.
Realtek	Realking	〃	100%	100%	100%	Note 1
Semiconductor	Investments
Corporation	Co., Ltd.
Realtek	Realsun	ICs	100%	100%	100%	Note 1
Semiconductor	Technology	manufacturing,
Corporation	Corporation	design, research,
		development,
		sales, and
		marketing
Realtek	Bobitag Inc.	Manufacture and	67%	67%	67%	Note 1
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 1
Semiconductor	Technology	manufacturing,
Corporation	Corporation	design, research,
		development,
		sales, and
		marketing

~14~

==> picture [502 x 47] intentionally omitted <==

Name of investor	Name of subsidiary	Main business activities	September 30,2025	December 31, 2024	September 30, 2024	Description
Leading	Realtek	Information	100%	100%	100%	Note 1
Enterprises	Semiconductor	collection and
Limited	(Japan) Corp.	technical support
Amber Universal	Realtek	Information	100%	100%	100%	Note 1
Inc.	Semiconductor	services and
	(Hong Kong)	technical support
	Limited
Amber Universal	Realtek	R&D and	100%	100%	100%	Note 1
Inc.	Semiconductor	technical support
	(ShenZhen)
	Corp.
Empsonic	Realsil	〃	100%	100%	100%	Note 1
Enterprises Inc.	Microelectronics
	(Suzhou)
	Co.,Ltd.
Talent Eagle	Ubilinx	〃	100%	100%	100%	Note 1
Enterprise Inc.	Technology Inc.
Realtek	Cortina Access,	〃	100%	100%	100%	Note 1
Singapore	Inc.
Private Limited
Realtek	Cortina Systems	〃	100%	100%	100%	Note 1
Singapore	Taiwan Limited
Private Limited
Realtek	Cortina Network	〃	100%	100%	100%	Note 1
Singapore	Systems
Private Limited	(Shanghai) Co.,
	Ltd.
Realtek	Empsonic	Investment	100%	100%	100%	Note 1
Singapore	Enterprises Inc.	holdings
Private Limited
Realtek	Realtek	R&D and	100%	100%	100%	Note 1
Singapore	Viet Nam	technical support
Private Limited	Co., Ltd.

~15~

==> picture [502 x 47] intentionally omitted <==

Name of investor	Name of subsidiary	Main business activities	September 30,2025	December 31, 2024	September 30, 2024	Description
Realtek	RayMX	ICs	19%	19%	19%	Note 1
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 1
Singapore	GmbH	technical support
Private Limited
Realtek	Realtek	〃	100%	100%	100%	Note 1
Singapore	Bangalore
Private Limited	Private Limited
Realtek	Pharrics BV	〃	100%	-	-	Note 2
Singapore
Private Limited
Realsil	RayMX	ICs	81%	81%	81%	Note 1
Microelectronics	Microelectronics	manufacturing,
(Suzhou)	Corp.	design, research,
Co.,Ltd.		development,
		sales, and
		marketing
Realsil	Suzhou PanKore	〃	-	80%	80%	Note 3
Microelectronics	Integrated
(Suzhou)	Circuit
Co.,Ltd.	Technology Co.
	Ltd.

~16~

==> picture [502 x 47] intentionally omitted <==

Name of investor	Name of subsidiary	Main business activities	September 30,2025	December 31, 2024	September 30, 2024	Description
Realtek	Suzhou PanKore	ICs	-	20%	20%	Note 3
Semiconductor	Integrated	manufacturing,
(ShenZhen)	Circuit	design, research,
Corp.	Technology Co.	development,
	Ltd.	sales, and
		marketing
Bluocean Inc.	Realtek	R&D and	100%	100%	100%	Note 1
	Semiconductor	technical support
	(Malaysia) Sdn.
	Bhd.
Bluocean Inc.	Realtek Korea	〃	100%	100%	100%	Note 1
	Inc.
Realsun	Realtek	〃	0%	0%	0%	Note 1
Investments Co.,	Bangalore
Ltd.	Private Limited

Note 1: The financial statements of the entity as at and for the nine-month periods ended September 30, 2025 and 2024 were not reviewed by the independent auditors as the entity did not meet the definition of a significant subsidiary.
Note 2: Pharrics BV was incorporated on September 15, 2025. The financial statements of the entity as at and for the nine-month period ended September 30, 2025 were not reviewed by the independent auditors as the entity did not meet the definition of a significant subsidiary.
Note 3: On July 21, 2025, the dissolution of Suzhou PanKore Integrated Circuit Technology Co. Ltd. has been approved by the competent authority. The financial statements of the entity as at and for the nine-month period ended September 30, 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.

(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.

~17~

(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 September 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

TAILS OF SIGNIFICANT ACCOUNTS Cash and cash equivalents
September 30, 2025 Cash on hand and revolving funds 1,000 $ Checking accounts and demand deposits 10,572,030 Time deposits 4,078,827 Cash equivalents - notes issued under repurchase agreement 1,920,392 16,572,249 $	December 31, 2024 1,304 $ 10,184,803 4,605,121 21,231 14,812,459 $	September30,2024
		1,091 $ 9,296,951 7,233,030 2,731,378
		19,262,450 $

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.

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

September 30, 2025 December 31, 2024 September 30, 2024

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	150,485 $ 5,332,865 386,621 5,869,971 - $ 5,869,971 $	191,172 $ 6,880,508 449,129 7,520,809 - $ 7,520,809 $	191,882 $ 6,158,630 451,152
			6,801,664
			53,000 $
			6,854,664 $

~18~

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
		September30,2025		September30,2024
Financial assets mandatorily measured at
fair value through profit or loss
Listed stocks	$	6,574	$	5,330
Beneficiary certificates		76,771		69,409
Structured deposits		9,091		-
	$	92,436	$	74,739
		For the nine-month		For the nine-month
		period ended		period ended
		September30,2025		September30,2024
Financial assets mandatorily measured at
fair value through profit or loss
Listed stocks	($	40,686)	($	29,138)
Beneficiary certificates		128,523		94,053
Structured deposits		9,091		-
	$	96,928	$	64,915

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

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

Items September 30, 2025 Non-current items: Equity instruments Listed stocks 575,314 $ Emerging stocks 100,765 Unlisted stocks 2,360,425 3,036,504 $	December31,2024 560,991 $ - 2,779,662 3,340,653 $	September30,2024
		659,477 $ - 2,914,381
		3,573,858 $

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 $3,036,504, $3,340,653 and $3,573,858 on September 30, 2025, December 31, 2024 and September 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:

~19~

For the three-month For the three-month period ended period ended September 30, 2025 September 30, 2024

Equity instruments at fair value through other comprehensive income or loss Fair value change recognised in other comprehensive losses ($ 297,288) ($ 36,298) For the nine-month For the nine-month period ended period ended September 30, 2025 September 30, 2024 Equity instruments at fair value through other comprehensive income or loss Fair value change recognised in other comprehensive (losses) income ($ 138,035) $ 457,848 Cumulative (gains) losses reclassified to retained earnings due to disposal ($ 5,788) $ 258,135

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

(4) Financial assets at amortized cost

Items September 30, 2025 Current items: Time deposits 39,259,386 $ Non-current items: Corporate bonds 8,828,936 $ Time deposits 1,512,833 10,341,769 $	December31,2024 32,766,211 $ 8,747,439 $ 320,335 9,067,774 $	September30,2024 34,101,983 $ 7,681,705 $ 95,439 7,777,144 $

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 Accounts receivable - related parties Less: Loss allowance (	September30,2025 15,221,246 $ 3,234,117 133,040) ( 18,322,323 $	December31,2024 12,376,196 $ 2,655,757 85,589) ( 14,946,364 $	September30,2024 15,332,877 $ 3,139,085 126,745) 18,345,217 $

~20~

A. The aging analysis of accounts receivable is as follows:

Not past due Up to 30 days 31 to 90 days Over 90 days	September30,2025 17,754,581 $ 700,782 - - 18,455,363 $	December31,2024 14,507,289 $ 524,626 - 38 15,031,953 $	September30,2024 17,673,741 $ 798,184 - 37
			18,471,962 $

The above aging analysis is based on past due date.

B. As at September 30, 2025, December 31, 2024 and September 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).

(6) Inventories

Inventories
Raw materials Work in process Finished goods Raw materials Work in process Finished goods Raw materials Work in process Finished goods		September30,2025
	Allowance for obsolescence and Cost marketvalue decline 3,917,290 $ 524,262) ($ 7,478,593 747,715) ( 8,491,072 1,743,706) ( 19,886,955 $ 3,015,683) ($ December31,2024		Bookvalue
			3,393,028 $ 6,730,878 6,747,366
			16,871,272 $

	Allowance for obsolescence and Cost marketvalue decline 2,139,875 $ 666,180) ($ 6,379,346 1,034,985) ( 8,581,089 1,893,096) ( 17,100,310 $ 3,594,261) ($ September30,2024		Bookvalue
			1,473,695 $ 5,344,361 6,687,993
			13,506,049 $

	Allowance for obsolescence and Cost marketvalue decline 3,360,059 $ 717,527) ($ 7,505,716 1,387,533) ( 8,087,761 2,002,334) ( 18,953,536 $ 4,107,394) ($		Bookvalue
			2,642,532 $ 6,118,183 6,085,427
			14,846,142 $

~21~

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

30, 2025 and 2024 were as follows:
		For	the three-month		For	the three-month
			period ended			period ended
		September30,2025			September30,2024
Cost of inventories sold and others		$	14,841,307		$	15,868,949
Gains on reversal of allowance for obsolescence
and market value decline	(		39,556)	(		929,756)
Losses on scrap inventories			37,569			18,332
		14,839,320 $ For the nine-month			14,957,525 $ For the nine-month
			period ended			period ended
		September 30, 2025			September 30, 2024
Cost of inventories sold and others		$	48,144,073		$	45,535,624
Gains on reversal of allowance for obsolescence
and market value decline	(		520,081)	(		3,023,905)
Losses on scrap inventories			65,706			112,706
		$	47,689,698		$	42,624,425

For the three-month and nine-month periods ended September 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

September 30, 2025 Innorich Venture Capital Corp. 81,188 $ Starmems Semiconductor Corp. 24,777 105,965 $	December 31, 2024 89,909 $ 30,737 120,646 $	September30,2024 90,462 $ 34,942 125,404 $

The (loss) profit on investments accounted for under equity method amounted to ($3,446), ($5,352), $4,010 and ($36,056) for the three-month and nine-month periods ended September 30, 2025 and 2024, respectively.

~22~

(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 September 30
At September 30, 2025
Cost
Accumulated
depreciation and
impairment

Construction in
progress and
equipment to
Land
Buildings
Machinery
Testequipment
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
$ -
-
128,887
789,390
136,588
346,292
104,837
1,505,994
-
1,889,767
53,980
5,047
-
1,983,262)
(
34,468
-
-
108,081)
(
136,780)
(
557,260)
(
62,849)
(
-
159,243)
(
1,024,213)
(
-
11,168)
(
73)
(
4,188)
(
814)
(
395)
(
885)
(
17,523)
(
489,370
$ 5,083,296
$ 618,452
$ 1,854,372
$ 325,181
$ 1,025,339
$ 678,415
$ 10,074,425
$ 489,370
$ 6,610,747
$ 1,641,682
$ 5,704,599
$ 734,160
$ 1,025,339
$ 1,546,546
$ 17,752,443
$ -
1,527,451)
(
1,023,230)
(
3,850,227)
(
408,979)
(
-
868,131)
(
7,678,018)
(
489,370
$ 5,083,296
$ 618,452
$ 1,854,372
$ 325,181
$ 1,025,339
$ 678,415
$ 10,074,425
$

~23~

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

Construction in
progress and
equipment to
Land
Buildings
Machinery
Testequipment
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
$ -
10,712
108,218
451,844
98,896
860,480
110,006
1,640,156
-
-
-
-
-
-
3)
(
3)
(
-
96,411
-
105,419
9,401
303,894)
(
92,663
-
-
109,002)
(
132,755)
(
541,646)
(
53,999)
(
-
154,164)
(
991,566)
(
-
10,220
1,296
1,872
567
578
233
14,766
489,370
$ 3,350,504
$ 595,914
$ 1,750,916
$ 269,536
$ 2,244,145
$ 717,454
$ 9,417,839
$ 489,370
$ 4,759,538
$ 1,438,501
$ 4,907,335
$ 604,027
$ 2,244,145
$ 1,378,653
$ 15,821,569
$ -
1,409,034)
(
842,587)
(
3,156,419)
(
334,491)
(
-
661,199)
(
6,403,730)
(
489,370
$ 3,350,504
$ 595,914
$ 1,750,916
$ 269,536
$ 2,244,145
$ 717,454
$ 9,417,839
$

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.

~24~

`－` (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:

			Carryingamount	Carryingamount
	September 30, 2025		December 31, 2024		September30,2024
Land	$	1,214,661	$	1,535,285	$	1,544,813
Buildings		150,715		132,528		154,304
Other equipment		9,783		13,823		16,387
	$	1,375,159	$	1,681,636	$	1,715,504
			Depreciation
		For the three-month		For	the three-month
		period ended		period ended
		September30,	2025	September30,2024
Land	$		8,563	$		9,564
Buildings			20,203			18,653
Other equipment			2,749			2,564
	$		31,515	$		30,781
		For the nine-month		For the nine-month
		period ended			period	ended
		September30,	2025	September 30, 2024
Land	$		23,610	$		29,390
Buildings			59,945			61,624
Other equipment			7,893			7,546
	$		91,448	$		98,560

C. For the three-month and nine-month periods ended September 30, 2025 and 2024, the additions to right-of-use assets were $67,765, $780, $75,502 and $39,475, respectively.
D. The information on profit and loss accounts relating to lease contracts is as follows:

For the three-month For the three-month period ended period ended September 30, 2025 September 30, 2024

Items affecting profit or loss Interest expense on lease liabilities $ 6,864 $ 7,933

~25~

For the nine-month For the nine-month period ended period ended September 30, 2025 September 30, 2024 Items affecting profit or loss Interest expense on lease liabilities $ 18,523 $ 25,031

E. For the three-month and nine-month periods ended September 30, 2025 and 2024, the Group’s total cash outflow for leases were $38,589, $40,323, $113,311 and $121,306, respectively.

(10) Investment property

Investment property
			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	(		2,876)	(		2,965)
Net exchange difference	(		1,437)			1,350
At September 30		$	26,808		$	32,263
At September 30
Cost		$	80,023		$	84,347
Accumulated depreciation and impairment	(		53,215)	(		52,084)
		$	26,808		$	32,263

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 September30,2025 536 $ 926 $ For the nine-month period ended September30,2025 1,663 $ 2,875 $	For the three-month period ended September30,2024
		580 $
		1,002 $
		For the nine-month period ended September30,2024
		1,715 $
		2,965 $

~26~

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 September 30, 2025, December 31, 2024 and September 30, 2024, the fair values were $147,005, $156,713 and $156,451, respectively.

(11) Intangible assets

2025, December 31, 2024 and September 30, 2024, and $156,451, respectively. Intangible assets	the fair values were $147,005, $156,713	the fair values were $147,005, $156,713
Computer Intellectual software property At January 1, 2025 Cost 4,725,986 $ 4,221,023 $ Accumulated amortisation and impairment 3,388,044) ( 2,901,030) ( ( 1,337,942 $ 1,319,993 $ 2025 At January 1 1,337,942 $ 1,319,993 $ Additions 2,285,098 429,205 Amortisation 1,089,772) ( 526,617) ( Net exchange difference 1,672) ( 935) ( At September 30 2,531,596 $ 1,221,646 $ At September 30, 2025 Cost 7,007,081 $ 4,640,645 $ Accumulated amortisation and impairment 4,475,485) ( 3,418,999) ( ( 2,531,596 $ 1,221,646 $ Computer Intellectual software property At January 1, 2024 Cost 4,061,937 $ 2,960,738 $ Accumulated amortisation and impairment 2,151,416) ( 2,247,861) ( 1,910,521 $ 712,877 $ 2024 At January 1 1,910,521 $ 712,877 $ Additions 266,199 1,092,470 Amortisation 926,480) ( 491,670) ( Net exchange difference 740 1,111 At September 30 1,250,980 $ 1,314,788 $ At September 30, 2024 Cost 4,329,734 $ 4,061,264 $ Accumulated amortisation and impairment 3,078,754) ( 2,746,476) ( 1,250,980 $ 1,314,788 $	Goodwill Others Total 639,561 $ 316,250 $ 9,902,820 $ 639,561) 315,050) ( 7,243,685) ( - $ 1,200 $ 2,659,135 $ - $ 1,200 $ 2,659,135 $ - - 2,714,303 - - 1,616,389) ( - - 2,607) ( - $ 1,200 $ 3,754,442 $ 639,561 $ 294,030 $ 12,581,317 $ 639,561) 292,830) ( 8,826,875) ( - $ 1,200 $ 3,754,442 $ Goodwill Others Total 639,561 $ 296,587 $ 7,958,823 $ 639,561) ( 295,387) ( 5,334,225) ( - $ 1,200 $ 2,624,598 $ - $ 1,200 $ 2,624,598 $ - - 1,358,669 - - 1,418,150) ( - - 1,851 - $ 1,200 $ 2,566,968 $ 639,561 $ 305,390 $ 9,335,949 $ 639,561) ( 304,190) ( 6,768,981) ( - $ 1,200 $ 2,566,968 $
		7,958,823 $ 5,334,225) (
		2,624,598 $
		2,624,598 $ 1,358,669 1,418,150) ( 1,851
		2,566,968 $
		9,335,949 $ 6,768,981) (
		2,566,968 $

~27~

Details of amortization on intangible assets are as follows:

Operating costs Operating expenses Operating costs Operating expenses	For the three-month period ended September30,2025 522 $ 563,116 563,638 $ For the nine-month period ended September30,2025 2,057 $ 1,614,332 1,616,389 $	For the three-month period ended September30,2024 843 $ 462,046
		462,889 $
		For the nine-month period ended September30,2024 2,633 $ 1,415,517
		1,418,150 $

(12) Short-term borrowings

September 30, 2025 ： None

Short-term borrowings September 30, 2025`：`None
Type ofborrowings	December31,2024	Interest raterange	Collateral
Bank borrowings
Unsecured borrowings	4,500,000 $	1.78%~1.92%	None
Type ofborrowings	September30,2024	Interest raterange	Collateral
Bank borrowings
Unsecured borrowings	6,145,754 $	3.8%~5.3%	None
Interest expense of bank borrowings recognized in profit or loss amounted to $9,945, $99,574,
$52,340 and $175,687 for the three-month and nine-month periods ended September 30, 2025 and
2024, respectively.

(13) 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	September30,2025 19,296,292 $ 13,078,023 13,163,094 3,445,896 630,014 2,615,556 277,502 52,506,377 $	December31,2024 16,568,899 $ - 9,599,999 2,717,382 153,193 2,019,363 184,349 31,243,185 $	September30,2024 14,516,789 $ 7,949,387 12,105,364 3,044,660 290,059 1,714,265 236,529 39,857,053 $

~28~

- (14) Long term borrowings

September 30, 2025 and December 31, 2024 ： None

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

Type ofborrowings Loan for Accelerated Investment by Domestic Corporations (Note)	Borrowing Repayment period term 2021/11/8 ~2028/11/22 Repayable in instalment over the agreed period	Interest rate range Collateral September 30, 2024 1.175%～ 1.375% None $ 2,234,880

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 nine-month periods ended September 30, 2025 and 2024 were $512, $593, $1,535 and $1,779, respectively.
(c) Expected contributions to the defined benefit pension plans of the Company for the year ending December 31, 2025 amount to $6,000.
B. (a) Effective July 1, 2005, the Company and its domestic subsidiaries have established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act (the

~29~

“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 nine-month periods ended September 30, 2025 and 2024 were $123,510, $114,848, $383,343 and $345,308, respectively.

(16) Provision

At January 1 Increase in provision Used during the period Effect of exchange rate At September 30	2025 2024 1,266,560 $ 1,392,138 $ 91,407 94,953 - 340,725) ( 91,913) ( 45,389 1,266,054 $ 1,191,755 $

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

(17) Share capital

A. As at September 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 September 30	2025 512,863	2024
		512,863

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

~30~

Company’s GDRs are traded in the Luxembourg Stock Exchange. As at September 30, 2025, the outstanding GDRs were 576 thousand units, or 2,305 thousand shares of common stock, representing 0.44% 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 October 29, 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.

At January 1 Other changes in capital surplus At September 30 At January 1 Changes in equity of associates accounted for under equity method Cash from capital surplus ( At September 30	Change in equity of associates accounted for under Share premium equitymethod 213,534 $ 72,125 $ - - 213,534 $ 72,125 $ 2025 2024	Others 1,623 $ 107 1,730 $	Total 287,282 $ 107 287,389 $ Total 542,048 $ 1,315 256,432) 286,931 $
	Change in equity of associates accounted for under Share premium equitymethod 469,966 $ 70,810 $ - 1,315 256,432) - 213,534 $ 72,125 $	Others 1,272 $ - - ( 1,272 $

(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 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,

~31~

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 (indollars) 13,078,023 $ 25.50 $ 2024	2023	2023
	Amount 13,078,023 $	Amount 7,692,955 $	Dividends per share (indollars)
			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).

~32~

(20) Other equity items

(20)	Other equity items	Other equity items
(21)	Operating revenue Unrealised gains Currency (losses) onvaluation translationdifferences Total At January 1 1,872,763 $ 4,724,667 $ 6,597,430 $ Revaluation: –Group 138,035) ( - 138,035) ( Revaluation transferred to retained earnings: –Group 5,788) ( - 5,788) ( Currency translation differences: –Group - 4,389,492) ( 4,389,492) ( At September 30 1,728,940 $ 335,175 $ 2,064,115 $ 2025 Unrealised gains Currency (losses) onvaluation translationdifferences Total At January 1 1,251,583 $ 1,578,157 $ 2,829,740 $ Revaluation: –Group 457,848 - 457,848 Revaluation transferred to retained earnings: –Group 258,135 - 258,135 Currency translation differences: –Group - 1,335,602 1,335,602 At September 30 1,967,566 $ 2,913,759 $ 4,881,325 $ 2024 For the three-month period ended For the three-month period ended September30,2025 September30,2024 Revenue from contracts with customers 29,491,139 $ 30,752,452 $ For the nine-month period ended For the nine-month period ended September30,2025 September30,2024 Revenue from contracts with customers 96,427,898 $ 87,049,076 $
		30,752,452 $
		For the nine-month period ended September30,2024
		87,049,076 $

~33~

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 303] intentionally omitted <==

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

Integrated
For the three-month period ended September 30, 2025 circuit products Others Total
Revenue from external customer contracts $ 29,463,022 $ 28,117 $ 29,491,139
Timing of revenue recognition
At a point in time $ 29,463,022 $ 28,117 $ 29,491,139
Integrated
For the nine-month period ended September 30, 2025 circuit products Others Total
Revenue from external customer contracts $ 96,243,933 $ 183,965 $ 96,427,898
Timing of revenue recognition
At a point in time $ 96,243,933 $ 183,965 $ 96,427,898
Integrated
For the three-month period ended September 30, 2024 circuit products Others Total
Revenue from external customer contracts $ 30,694,082 $ 58,370 $ 30,752,452
Timing of revenue recognition
At a point in time $ 30,694,082 $ 58,370 $ 30,752,452
Integrated
For the nine-month period ended September 30, 2024 circuit products Others Total
Revenue from external customer contracts $ 86,768,391 $ 280,685 $ 87,049,076
Timing of revenue recognition
At a point in time $ 86,768,391 $ 280,685 $ 87,049,076
----- End of picture text -----

B. Contract liabilities

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

September 30, 2025 December 31, 2024September 30, 2024 January 1, 2024

Contract liabilities -advance sales receipts	348,185 $	413,754 $	183,561 $ 336,648 $

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

Contract liabilities – advance sales receipts

For the three-month For the three-month period ended period ended September 30, 2025 September 30, 2024 $ 10 $ 510

~34~

For the nine-month For the nine-month period ended period ended September 30, 2025 September 30, 2024 Contract liabilities – advance sales receipts $ 395,019 $ 321,960

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:

(22)
(23)

Interest income
Other income
September30,2025
December31,2024
September 30, 2024
Refund liabilities – current
11,398,875
$ 9,891,380
$ 9,662,132
$ For the three-month
period ended
For the three-month
period ended
September30,2025
September 30, 2024
Interest income from bank deposits and
corporate bonds
656,108
$ 703,358
$ For the nine-month
period ended
For the nine-month
period ended
September30,2025
September30,2024
Interest income from bank deposits and
corporate bonds
1,996,880
$ 2,038,673
$ For the three-month
period ended
For the three-month
period ended
September30,2025
September30,2024
Dividend income
21,117
$ 18,575
$ Grant income
112,971
9,030
Other income
2,810
2,080
136,898
$ 29,685
$ For the nine-month
period ended
For the nine-month
period ended
September30,2025
September30,2024
Dividend income
21,117
$ 18,575
$ Grant income
126,231
30,825
Other income
21,580
82,844
168,928
$ 132,244
$

~35~

(24) Other gains and losses

Other gains and losses
		For	the three-month		For	the three-month
			period ended			period ended
		September30,2025			September30,2024
Profit from lease modification		$	4,385		$	-
Net currency exchange gains			66,983			71,930
Gains on financial assets at fair value through
profit or loss			92,436			74,739
Other losses	(		4,988)	(		7,915)
		$	158,816		$	138,754
		For the nine-month			For the nine-month
			period ended			period ended
		September30,2025			September30,2024
Losses on disposal of property, plant and	($		808)	($		3)
equipment
Losses on disposal of investments	(		20,277)			-
Profit from lease modification			4,385			-
Net currency exchange gains			106,889			128,692
Gains on financial assets at fair value
through profit or loss			96,928			64,915
Other losses	(		36,746)	(		50,441)
		$	150,371		$	143,163
Finance costs
		For	the three-month		For	the three-month
			period ended			period ended
		September30,2025			September30,2024
Interest expense
Bank borrowings		$	9,945		$	99,574
Lease liabilities			6,864			7,933
		$	16,809		$	107,507
		For the nine-month			For the nine-month
			period ended			period ended
		September30,2025			September30,2024
Interest expense
Bank borrowings		$	52,340		$	175,687
Lease liabilities			18,523			25,031
		$	70,863		$	200,718

(25) Finance costs

~36~

(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 September30,2025 8,150,950 $ 382,600 563,638 For the nine-month period ended September30,2025 26,833,059 $ 1,118,537 1,616,389 For the three-month period ended September30,2025 7,589,962 $ 321,197 124,022 115,769 8,150,950 $ For the nine-month period ended September30,2025 25,008,408 $ 1,019,310 384,878 420,463 26,833,059 $	For the three-month period ended September30,2024 8,998,275 $ 376,976 462,889 For the nine-month period ended September 30, 2024
		25,350,433 $ 1,093,091 1,418,150 For the three-month period ended September 30, 2024
		8,438,669 $ 317,140 115,441 127,025
		8,998,275 $
		For the nine-month period ended September 30, 2024
		23,667,986 $ 942,253 347,087 393,107
		25,350,433 $

(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

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

B. For the three-month and nine-month periods ended September 30, 2025 and 2024, employees’ compensation were accrued at $1,008,101, $1,284,196, $3,553,907 and $3,492,684, respectively; directors’ remuneration were accrued at $0, $10,000, $100,000 and $100,000, respectively. The amounts were estimated as operating cost or operating expense in accordance with the Company’s Articles of Incorporation.

On February 27, 2025, the Board of Directors resolved that the employees’ compensation amount to $4,497,483 and directors’ remuneration amount to $100,000 for 2024, 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

Current income tax: Current income tax on profit for the period Deferred income tax: Origination and reversal of temporary differences ( Income tax expense Current income tax: Current income tax on profit for the period Tax on undistributed earnings Prior year income tax overestimation ( Total current income tax Deferred income tax: Origination and reversal of temporary differences Income tax expense	For the three-month period ended September30,2025 617,404 $ 1,201) ( 616,203 $ For the nine-month period ended September30,2025 2,172,965 $ 91,066 92,495) ( 2,171,536 3,531 2,175,067 $	For the three-month period ended September30,2024 291,162 $ 1,381) 289,781 $ For the nine-month period ended September30,2024 856,758 $ 73,813 123,126) 807,445 672 808,117 $

B. As at September 30, 2025, the Company’s income tax returns through 2023 have been assessed and approved by the Tax Authority.

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(29) Earnings per share

For the three-month period ended September 30, 2025

	For thethree-monthperiod ended September30,2025	For thethree-monthperiod ended September30,2025	er30,2025
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 in thousands) (indollars) 3,428,791 $ 512,863 6.69 $ 3,428,791 $ 512,863 - 911 3,428,791 $ 513,774 6.66 $ For thethree-monthperiod ended September30,2024		Earnings per share (indollars)
			6.69 $
			6.66 $
	Amount after tax 4,374,927 $ 4,374,927 $ - 4,374,927 $	Weighted average number of common shares outstanding (shares in thousands) 512,863 512,863 2,727 515,590	Earnings per share (indollars)
			8.53 $
			8.49 $

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For the nine-month period ended September 30, 2025

	For thenine-monthperiod ended September30,2025	For thenine-monthperiod ended September30,2025	r30,2025
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 in thousands) (indollars) 12,099,400 $ 512,863 23.59 $ 12,099,400 $ 512,863 - 8,133 12,099,400 $ 520,996 23.22 $ For thenine-monthperiod ended September30,2024		Earnings per share (indollars)
			23.59 $
			23.22 $
	Amount after tax 11,891,181 $ 11,891,181 $ - 11,891,181 $	Weighted average number of common shares outstanding (shares in thousands) 512,863 512,863 8,433 521,296	Earnings per share (indollars)
			23.19 $
			22.81 $

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(30) Supplemental cash flow information

Investing activities with partial cash payments

					For the nine-month	For the nine-month	For the nine-month	For the nine-month	For the nine-month
					period ended		period ended
				September30,2025		September30,2024
Acquisition of property, plant and equipment				1,505,994 $		$			1,640,156
Add: Opening balance of payable on equipment					153,193				331,358
Less: Ending balance of payable on equipment			(		630,014)	(			290,059)
Cash paid during the period				1,029,173 $		$			1,681,455
				For the nine-month		For the nine-month
					period ended	period ended
				September30,2025		September30,2024
Acquisition of intangible assets			$		2,714,303	$			1,358,669
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			(		2,615,556)	(			1,714,265)
Cash paid during the period			$		2,118,110	$			1,395,759
				For the nine-month		For the nine-month
					period ended	period ended
				September30,2025		September30,2024
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			$		-	$			-
Changes in liabilities from financing	activities
								Liabilities from
Short-term		Guarantee			Lease Dividends				financing
borrowings		deposits			liabilities payable				activities-total
At January 1, 2025 4,500,000 $	$	179	$		1,475,239 $	-	$		5,975,418
Changes in cash flow from
financing activities 4,500,000) (	(	179)	(		94,788)	-	(		4,594,967)
Interest paid -		-	(		18,523)	-	(		18,523)
Interest of lease liabilities -		-			18,523	-			18,523
Impact of changes in
foreign exchange -		-	(		30,014)	-	(		30,014)
Changes in other non-cash
items -		-	(		187,501) 13,078,023				12,890,522
At September 30, 2025 - $	$	-	$		1,162,936 13,078,023 $		$		14,240,959

(31) Changes in liabilities from financing activities

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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 September 30, 2024	Short-term Guarantee Lease borrowings deposits liabilities 4,250,000 $ 464 $ 1,548,069 $ 1,895,754 242) ( 96,275) ( - - 25,031) ( - - 25,031 - - 14,351 - - 39,475 6,145,754 $ 222 $ 1,505,620 $	Long-term borrowings 2,227,346 $ - - - - 7,534 2,234,880 $	Liabilities from Dividends financing payable activities-total - $ 8,025,879 $ - 1,799,237 - 25,031) ( - 25,031 - 14,351 7,949,387 7,996,396 7,949,387 $ 17,835,863 $

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 Relationship with the Company G.M.I Technology Inc. Other related party C-Media Electronics Inc. Other related party Greatek Electronics Inc. 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 September30,2025 4,158,455 $ 2,944 ( 4,161,399 $ For the nine-month period ended September30,2025 14,342,290 $ 8,516 ( 14,350,806 $	For the three-month period ended September30,2024
		3,971,925 $ 13,226)
		3,958,699 $
		For the nine-month period ended September30,2024
		11,507,021 $ 9,778)
		11,497,243 $

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.

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B. Processing cost

Processing cost
Greatek Electronics Inc. Others Greatek Electronics Inc. Others	For the three-month period ended September30,2025 284,907 $ 28,104 313,011 $ For the nine-month period ended September 30, 2025 954,461 $ 81,728 1,036,189 $	For the three-month period ended September30,2024 343,252 $ 18,388 361,640 $ For the nine-month period ended September30,2024 910,940 $ 65,769
		976,709 $

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

September 30, 2025 December 31, 2024 September 30, 2024

Accounts receivable`﹕` G.M.I Technology Inc. Others	3,208,673 $ 2,313 3,210,986 $	2,636,404 $ 4,670 2,641,074 $	3,115,399 $ 3,340
			3,118,739 $

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	September30,2025 329,832 $ 22,659 352,491 $	December31,2024 319,648 $ 8,723 328,371 $	September30,2024
			390,209 $ 11,919
			402,128 $

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.

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E. Other transactions and other payables (receivables):

Other related parties- Sales commissions Others	Ending Ending Amount balance Amount balance 586,853 $ 92,273 $ 442,726 $ 93,039 $ 5,957 $ 574 $ 4,568 $ 1,568 $ For the nine-month period For the nine-month period ended September 30, 2025 ended September 30, 2024	Ending Ending Amount balance Amount balance 586,853 $ 92,273 $ 442,726 $ 93,039 $ 5,957 $ 574 $ 4,568 $ 1,568 $ For the nine-month period For the nine-month period ended September 30, 2025 ended September 30, 2024
		Ending balance 93,039 $
		1,568 $

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

(4) Key management compensation

days after monthly billings. 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 September30,2025 83,025 $ 1,585 84,610 $ For the nine-month period ended September 30, 2025 380,371 $ 4,397 384,768 $	For the three-month period ended September 30, 2024
		102,311 $ 1,181
		103,492 $
		For the nine-month period ended September30,2024
		292,795 $ 3,192
		295,987 $

8. PLEDGED ASSETS

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

Pledgedasset Time deposits (shown in financial assets at amortised cost non-current) "		Bookvalue	September30,2024 31,782 $ 63,657 95,439 $	Purposes
	September30,2025 32,257 $ 68,112 100,369 $	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.

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. On August 11, 2025, the United States

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District Court of Delaware entered final judgment in favor of the Company. Plaintiff appealed the case to the United States Court of Appeals for the Federal Circuit. The case 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 the 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 the 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 the 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.
F. In 2025, Redwood Technologies, LLC brought actions for patent infringement in the United States District Court for the Western District of Texas against the Company’s IC products. The cases are 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 September 30, 2025. Please refer to Note 12 in the consolidated financial statements for the year ended December 31, 2024.

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(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	September30,2025 December31,2024 S 5,869,971 $ 7,520,809 $ 3,036,504 $ 3,340,653 $ 16,572,249 $ 14,812,459 $ 49,601,155 41,833,985 18,322,323 14,946,364 978,551 604,664 2,194,674 2,290,871 87,668,952 $ 74,488,343 $ - $ 4,500,000 $ 5,000 - 11,972,481 9,583,608 52,599,224 31,323,692 - - - 179 11,398,875 9,891,380 75,975,580 $ 55,298,859 $ 1,162,936 $ 1,475,239 $	eptember30,2024 6,854,664 $ 3,573,858 $ 19,262,450 $ 41,879,127 18,345,217 1,467,768 2,195,370 83,149,932 $ 6,145,754 $ - 12,058,029 39,951,660 2,234,880 222 9,662,132 70,052,677 $ 1,505,620 $

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.

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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	September 30, 2025	September 30, 2025
	Foreign currency amount (In thousands) 721,079 $ 1,854,597 563,553	Book value Exchangerate (NTD) 30.469 21,970,556 $ 30.469 56,507,716 30.469 17,170,896

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==> picture [430 x 415] intentionally omitted <==

----- 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
September 30, 2024
Foreign currency
amount Book value
(In thousands) Exchange rate (NTD)
(Foreign currency:
functional currency)
Financial assets
Monetary items
USD:NTD $ 482,990 31.651 $ 15,287,116
Non-monetary items
USD:NTD 1,694,665 31.651 53,637,842
Financial liabilities
Monetary items
USD:NTD 436,611 31.651 13,819,175
----- 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 nine-month periods ended September 30, 2025 and 2024, amounted to $66,983, $71,930, $106,889 and $128,692, respectively.

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

variation:
(Foreign currency: functional currency) Financial assets Monetary items USD:NTD Non-monetary items USD:NTD Financial liabilities Monetary items USD:NTD (Foreign currency: functional currency) Financial assets Monetary items USD:NTD Non-monetary items USD:NTD Financial liabilities Monetary items USD:NTD	Effect on other Effect on comprehensive Degree ofvariation profitor loss income 5% 1,098,528 $ - $ 5% - 2,825,386 5% 858,545) ( - Sensitivity analysis For thenine-monthperiod ended September30,2025 For thenine-monthperiod ended September30,2024
	Effect on other Effect on comprehensive Degree ofvariation profitor loss income 5% 764,356 $ - $ 5% - 2,681,892 5% 690,959) ( - Sensitivity analysis

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 nine-month periods ended September 30, 2025 and 2024 would have increased/decreased by $586,997 and $685,466, respectively, as a result of gains/losses

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on equity securities classified as at fair value through profit or loss. Other comprehensive income would have increased/decreased by $303,650 and $357,386, 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 nine-month periods ended September 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 nine-month periods ended September 30, 2025 and 2024 would have decreased/increased by $5,625 and $18,572, respectively. If the time deposits interest rate had increased/decreased by 0.25% with all other variables held constant, profit before tax for the nine-month periods ended September 30, 2025 and 2024 would have increased/decreased by $103,178 and $97,544, 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.

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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 September 30, 2025, December 31, 2024 and September 30, 2024, the provision matrix are as follows:

matrix are as follows:
At September 30, 2025 Expected loss rate Total book value Loss allowance At December 31, 2024 Expected loss rate Total book value Loss allowance At September 30, 2024 Expected loss rate Total book value Loss allowance	Notpastdue 0%~1% 17,754,581 $ 126,032 $ Notpastdue 0%~1% 14,507,289 $ 80,305 $ Notpastdue 0%~1% 17,673,741 $ 118,726 $	1~90 days pastdue 0%~1% 700,782 $ 7,008 $ 1~90 days pastdue 0%~1% 524,626 $ 5,246 $ 1~90 days pastdue 0%~1% 798,184 $ 7,982 $	Over 90 days pastdue 100% - $ - $ Over 90 days pastdue 100% 38 $ 38 $ Over 90 days pastdue 100% 37 $ 37 $	Total
				18,455,363 $
				133,040 $
				Total
				15,031,953 $
				85,589 $
				Total
				18,471,962 $
				126,745 $

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

allowance for accounts receivable are as follows:
At January 1 Provision for impairment loss At September 30 At January 1 Provision for impairment loss At September 30	Loss allowance for 85,589 $ 47,451 133,040 $ 2025 accounts receivable Loss allowance for accountsreceivable 2024
	90,764 $ 35,981
	126,745 $

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		September 30,2025
	12 months 40,772,219 $ 8,828,936 49,601,155 $	Significant increase in Impairment credit risk ofcredit - $ - $ - - - $ - $ December31,2024 Lifetime	Total
			40,772,219 $ 8,828,936
			49,601,155 $

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

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Financial assets at amortised cost Group 1 Group 2	12 months 34,197,422 $ 7,681,705 41,879,127 $	Significant increase in Impairment credit risk ofcredit Total - $ - $ 34,197,422 $ - - 7,681,705 - $ - $ 41,879,127 $ September30,2024 Lifetime

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:
September 30, 2025 Accounts payable (including related parties) Other payables (including related parties) Lease liabilities Other financial liabilities	Less than 1 year 11,972,481 $ 52,599,224 133,627 11,398,875	Between 1 and 5 years - $ - 255,258 -	Over5 years
			- $ - 1,537,962 -

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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: September 30, 2024 Short-term borrowings 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 6,145,754 $ 12,058,029 39,951,660 133,012 - - 9,662,132	Between 1 and 5 years - $ - - 247,538 - - Between 1 and 5 years - $ - - 266,085 2,239,560 - -	Over5 years
			- $ - - 1,602,634 179 - Over5 years
			- $ - - 1,614,166 - 222 -

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).

~54~

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: September 30, 2025 Level 1 Level 2 Assets Recurring fair value measurement Financial assets at fair value through profit or loss Listed stocks 150,485 $ - $ Beneficiary certificates 5,332,865 - Structured deposits 386,621 - Financial assets at fair value through other comprehensive income Listed stocks 575,314 - Emerging stocks 100,765 - Unlisted stocks - - Total 6,546,050 $ - $ December 31, 2024 Level 1 Level 2 Assets Recurring fair value measurement Financial assets at fair value through profit or loss Listed stocks 191,172 $ - $ Beneficiary certificates 6,880,508 - Structured deposits 449,129 - Financial assets at fair value through other comprehensive income Listed stocks 560,991 - Unlisted stocks - - Total 8,081,800 $ - $	Level 3 - $ - - - - 2,360,425 2,360,425 $ Level 3 - $ - - - 2,779,662 2,779,662 $	Total
			150,485 $ 5,332,865 386,621 575,314 100,765 2,360,425
			8,906,475 $
			Total
			191,172 $ 6,880,508 449,129 560,991 2,779,662
			10,861,462 $

~55~

==> picture [443 x 207] intentionally omitted <==

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

September 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 $ 191,882 $ - $ - $ 191,882
- -
Beneficiary certificates 6,158,630 6,158,630
- -
Structured deposits 451,152 451,152
- -
Hybrid instrument 53,000 53,000
Financial assets at fair value
through other comprehensive
income
Listed stocks 659,477 - - 659,477
Unlisted stocks - - 2,914,381 2,914,381
Total $ 7,461,141 $ - $ 2,967,381 $10,428,522
----- End of picture text -----

(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 nine-month periods ended September 30, 2025 and 2024, there were no transfer between Level 1 and Level 2.

~56~

E. The following chart is the movement of Level 3 for the nine-month periods ended September 30, 2025 and 2024:

30, 2025 and 2024:
			2025			2024
			Non-derivative			Non-derivative
			equityinstrument			equityinstrument
At January 1		$	2,779,662		$	2,415,592
(Losses) gains recognized in other
comprehensive income	(		300,381)			569,882
Transferred to Level 3	(		100,765)			-
Proceeds from capital reduction	(		18,091)	(		18,093)
At September 30		$	2,360,425		$	2,967,381

F. For the nine-month period ended September 30, 2024, there were no transfers into or out from Level 3. Since Embestor Technology Inc. became emerging company in July 2025, sufficient observable market information was available. Therefore, the Group transferred the fair value amount from Level 3 to Level 1 when the event occurred.
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.
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 stocks Private equity fund investment Hybrid instrument: Convertible notes	Fair value at September 30, 2025	Valuation technique	Significant unobservable input	Range (weighted average)	Relationship of inputs to fair value
	84,319 $ 2,276,106 -	Net asset value Net asset value Binomial model	Not applicable Not applicable Not applicable	- - -	Not applicable Not applicable Not applicable

~57~

Non-derivative equity instrument: Unlisted stocks Private equity fund investment Hybrid instrument: Convertible notes Non-derivative equity instrument: Unlisted stocks 〃 Private equity fund investment Hybrid instrument: Convertible notes	Fair value at December 31, 2024	Valuation technique	Significant unobservable input Not applicable Not applicable Not applicable Significant unobservable input	Range (weighted average)	Relationship of inputs to fair value
	139,553 $ 2,640,109 - Fair value at September 30, 2024	Net asset value Net asset value Binomial model Valuation technique		- - - Range (weighted average)	Not applicable Not applicable Not applicable Relationship of inputs to fair value
	122,461 $ 117,558 2,674,362 53,000	Market comparable companies Net asset value Net asset value Binomial model	Price to book ratio multiple Not applicable Not applicable Not applicable	3.52 - - -	The higher the multiple, the higher the fair value 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.

~58~

(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.

(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.

~59~

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Loans to others

For the nine-month period ended September 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 nine- month period ended September 30, 2025 (Note 3)	Balance at September 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	`60,938` `$`	`60,938` `$`	`-` `$`	`-`	Short-term financing	`-` `$`	Operations	`-` `$`	None	`-` `$`	`4,744,172` `$`	`18,976,688` `$`	None
`0`	Realtek Semiconductor Corporation	Bluocean Inc.	Other receivables-related parties	Y	`3,046,900`	`-`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`4,744,172`	`18,976,688`	None
`0`	Realtek Semiconductor Corporation	Leading Enterprises Limited	Other receivables-related parties	Y	`3,046,900`	`-`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`4,744,172`	`18,976,688`	None
`1`	Leading Enterprises Limited	Talent Eagle Enterprise Inc.	Other receivables-related parties	Y	`1,828,140`	`-`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`2`	Amber Universal Inc.	Blueocean Inc.	Other receivables-related parties	Y	`1,523,450`	`-`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`2`	Amber Universal Inc.	Talent Eagle Enterprise Inc.	Other receivables-related parties	Y	`3,046,900`	`3,046,900`	`1,523,450`	`4.20`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`3`	Cortina Access, Inc.	Leading Enterprises Limited	Other receivables-related parties	Y	`914,070`	`914,070`	`914,070`	`4.71`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`4`	Realtek Singapore Private Limited	Leading Enterprises Limited	Other receivables-related parties	Y	`60,938`	`60,938`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`4`	Realtek Singapore Private Limited	RayMX Microelectronics Corp.	Other receivables-related parties	Y	`3,046,900`	`3,046,900`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None

Table 1 Page 1

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Loans to others

For the nine-month period ended September 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 nine- month period ended September 30, 2025 (Note 3)	Balance at September 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	`3,046,900` `$`	`-` `$`	`-` `$`	`-`	Short-term financing	`-` `$`	Operations	`-` `$`	None	`-` `$`	`18,976,688` `$`	`18,976,688` `$`	None
`4`	Realtek Singapore Private Limited	Talent Eagle Enterprise Inc.	Other receivables-related parties	Y	`3,046,900`	`-`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`4`	Realtek Singapore Private Limited	Amber Universal Inc.	Other receivables-related parties	Y	`3,046,900`	`3,046,900`	`1,712,358`	`4.20`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`5`	Realsil Microelectronics (Suzhou) Co., Ltd.	Suzhou Pankore Integrated Circuit Technology Co. Ltd	Other receivables-related parties	Y	`342,416`	`342,416`	`107,005`	`3.00`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`5`	Realsil Microelectronics (Suzhou) Co., Ltd.	RayMX Microelectronics Corp.	Other receivables-related parties	Y	`342,416`	`342,416`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	None
`6`	Cortina Network Systems (Shanghai) Co., Ltd.	Suzhou Pankore Integrated Circuit Technology Co. Ltd	Other receivables-related parties	Y	`128,406`	`128,406`	`-`	`-`	Short-term financing	`-`	Operations	`-`	None	`-`	`18,976,688`	`18,976,688`	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

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Provision of endorsements and guarantees to others

For the nine-month period ended September 30, 2025

Expressed in thousands of NTD (Except as otherwise indicated)

													(Except as otherwise indicated)
Number (Note 1) Endorser/ guarantor		Party being endorsed/guaranteed		Limited on endorsements/ guarantees provided for a single party (Note 3)	Maximum outstanding endorsement/ amount as at September 30, 2025 (Note 4)	Outstanding endorsement/ guarantee amount at September 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) Footnote
		Companyname Relationship with the endorser/ guarantor (Note2)
`0`	Realtek Semiconductor Corporation	RayMX Microelectronics Corp.	`2`	`23,720,860` `$`	`758,238` `$`	`758,238` `$`	`25,913` `$`	`-` `$`	`1.60%`	`23,720,860` `$`	`Y`	`N`	`Y`
`0`	Realtek Semiconductor Corporation	AICONNX Technology Corp.	`2`	`23,720,860`	`304,690`	`304,690`	`-`	`-`	`0.64%`	`23,720,860`	`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

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) September 30, 2025

(Except as otherwise indicated)

Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account		As at September 30, 2025	As at September 30, 2025	As at September 30, 2025
				Number of shares	Book value (Note 3)	Ownership (%) Fair value
Realtek Semiconductor Corporation	C-media Electronics Inc. - Common stock	Other related parties	Financial assets at fair value through profit or loss	`1,278,501`	`$ 54,144`	`1.61%`	`$ 54,144`
Realtek Semiconductor Corporation	Yuanta U.S. Treasury 20+ Year Bond ETF	None	Financial assets at fair value through profit or loss	`8,417,000`	`226,165`	`-`	`226,165`
Realtek Semiconductor Corporation	Cathay U.S. Treasury 20+ Year Bond ETF	None	Financial assets at fair value through profit or loss	`4,503,000`	`125,634`	`-`	`125,634`
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`	`116,087`	`-`	`116,087`
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`	`60,938`	`8.00%`	`60,938`
Realtek Semiconductor Corporation	Golden Smart Home Technology Corp.- Common stock	None	Financial assets at fair value through other comprehensive income	`1,190,000`	`5,100`	`1.92%`	`5,100`
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`	`78,114`	`5.19%`	`78,114`
Realsun Investments Co., Ltd.	Shieh-Yong Investment Co., Ltd. - Common stock	None	Financial assets at fair value through other comprehensive income	`61,395,441`	`584,734`	`3.03%`	`584,734`
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`	`78,114`	`5.19%`	`78,114`
Leading Enterprises Limited	Starix Technology, Inc.-Preferred stock	None	Financial assets at fair value through other comprehensive income	`5,000,000`	`18,281`	`-`	`18,281`
Leading Enterprises Limited	Octtasia Investment Holding Inc. - Common stock	None	Financial assets at fair value through other comprehensive income	`9,000,000`	`1,108,948`	`12.49%`	`1,108,948`
Leading Enterprises Limited	Apple Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`4,220,928`	`-`	`4,220,928`
Leading Enterprises Limited	Qualcomm Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`520,940`	`-`	`520,940`
Leading Enterprises Limited	Microsoft Corp. - Corporate bond	None	Financial assets at amortized cost	`-`	`294,915`	`-`	`294,915`
Leading Enterprises Limited	Pictet Short Term Money Market Fund	None	Financial assets at fair value through profit or loss	`600,928`	`3,130,910`	`-`	`3,130,910`
Amber Universal Inc.	Octtasia Investment Holding Inc. - Common stock	None	Financial assets at fair value through other comprehensive income	`4,726,836`	`582,424`	`6.56%`	`582,424`
Hung-wei Venture Capital Co., Ltd.	United Microelectronics Corporation - Common stock	None	Financial assets at fair value through other comprehensive income	`336,346`	`15,321`	`-`	`15,321`
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`	`96,341`	`2.86%`	`96,341`

Table 3 Page 1

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) September 30, 2025

(Except as otherwise indicated)

Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account		As at September 30, 2025	As at September 30, 2025	As at September 30, 2025
				Number of shares	Book value (Note 3)	Ownership (%) Fair value
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`	`$ 367,469`	`1.02%`	`$ 367,469`
Hung-wei Venture Capital Co., Ltd.	Unimicron Technology Corp. - Common stock	None	Financial assets at fair value through other comprehensive income	`239,578`	`36,296`	`0.02%`	`36,296`
Hung-wei Venture Capital Co., Ltd.	Embestor Technology Inc. - Common stock	Other related parties	Financial assets at fair value through other comprehensive income	`2,879,000`	`100,765`	`8.61%`	`100,765`
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	`-`	`2,476,270`	`-`	`2,476,270`
Blueocean Inc.	JPMorgan Liquidity Funds	None	Financial assets at fair value through profit or loss	`20,853,129`	`635,374`	`-`	`635,374`
Realtek Singapore Private Limited	Apple Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`424,556`	`-`	`424,556`
Talent Eagle Enterprise Inc.	Apple Inc. - Corporate bond	None	Financial assets at amortized cost	`-`	`558,770`	`-`	`558,770`
Talent Eagle Enterprise Inc.	Microsoft Corp. - Corporate bond	None	Financial assets at amortized cost	`-`	`282,557`	`-`	`282,557`
Realsil Microelectronics (Suzhou) Co., Ltd.	WAN JIA Monetary Fund	None	Financial assets at fair value through profit or loss	`10,181,192`	`43,578`	`-`	`43,578`
Realsil Microelectronics (Suzhou) Co., Ltd.	ICBC RU-YI Monetary Fund	None	Financial assets at fair value through profit or loss	`10,012,599`	`42,856`	`-`	`42,856`
Realsil Microelectronics (Suzhou) Co., Ltd.	Guang-Fa Currency Fund	None	Financial assets at fair value through profit or loss	`30,088,117`	`128,783`	`-`	`128,783`
Realsil Microelectronics (Suzhou) Co., Ltd.	Soochow Money Market Fund	None	Financial assets at fair value through profit or loss	`20,199,284`	`86,457`	`-`	`86,457`
Realsil Microelectronics (Suzhou) Co., Ltd.	Sws Mu Shouyibao Monetary Fund	None	Financial assets at fair value through profit or loss	`15,124,685`	`64,737`	`-`	`64,737`
Realsil Microelectronics (Suzhou) Co., Ltd.	Great Wall Shouyibao Monetary Fund	None	Financial assets at fair value through profit or loss	`7,148,648`	`30,598`	`-`	`30,598`
Realsil Microelectronics (Suzhou) Co., Ltd.	Huaan Cash Plus Monetary Fund	None	Financial assets at fair value through profit or loss	`766`	`3`	`-`	`3`
Realsil Microelectronics (Suzhou) Co., Ltd.	Ccb Monetary Fund	None	Financial assets at fair value through profit or loss	`23,069,840`	`98,744`	`-`	`98,744`
Realsil Microelectronics (Suzhou) Co., Ltd.	First-trust TianTianShouYi Monetary Fund	None	Financial assets at fair value through profit or loss	`11,388,499`	`48,745`	`-`	`48,745`

Table 3 Page 2

Table 3

Expressed in thousands of NTD (Except as otherwise indicated)

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

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

September 30, 2025

Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account	Securities held by Marketable securities `（`Note 1`）` Relationship with the securities issuer(Note 2) General ledger account		As at September 30, 2025	As at September 30, 2025	As at September 30, 2025
				Number of shares	Book value (Note 3)	Ownership (%) Fair value
Realsil Microelectronics (Suzhou) Co., Ltd.	WFC AnYi Monetary Fund	None	Financial assets at fair value through profit or loss	`30,247,010`	`$ 129,463`	`-`	`$ 129,463`
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	`-`	`258,192`	`-`	`258,192`
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	`-`	`128,429`	`-`	`128,429`
Realtek Semiconductor (ShenZhen) Corp.	BOC Monetary Fund	None	Financial assets at fair value through profit or loss	`6,058,525`	`25,932`	`-`	`25,932`
Realtek Semiconductor (ShenZhen) Corp.	Ping An RiXin Fund	None	Financial assets at fair value through profit or loss	`13,118,641`	`56,150`	`-`	`56,150`
Realtek Semiconductor (ShenZhen) Corp.	Ping An Caifubao Monetary Fund	None	Financial assets at fair value through profit or loss	`26,380,776`	`112,915`	`-`	`112,915`
Realtek Semiconductor (ShenZhen) Corp.	Everbright Wealth Yang Guang Jin Fong Li Le Financial Instruments	None	Financial assets at fair value through profit or loss	`40,000,000`	`172,081`	`-`	`172,081`
Realtek Semiconductor (ShenZhen) Corp.	CIB Anruen Money Market Fund	None	Financial assets at fair value through profit or loss	`478`	`2`	`-`	`2`
Realtek Semiconductor (ShenZhen) Corp.	CIB Wen Tianying Money Market Fund	None	Financial assets at fair value through profit or loss	`51`	`-`	`-`	`-`
Cortina Network Systems (Shanghai) Co., Ltd.	Cuam Money Fund	None	Financial assets at fair value through profit or loss	`6,356,128`	`27,205`	`-`	`27,205`
Cortina Network Systems (Shanghai) Co., Ltd.	JIA SHI Monetary Fund	None	Financial assets at fair value through profit or loss	`5,252,733`	`22,483`	`-`	`22,483`
Realtek Korea Inc.	Woori Great Satisfaction New MMF No.3 Class C	None	Financial assets at fair value through profit or loss	`358,646,554`	`7,963`	`-`	`7,963`

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

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 nine-month period ended September 30, 2025

Table 4

Expressed in thousands of NTD

(Except as otherwise indicated)

Purchase/seller	Counterparty	Relationship with the counterparty		Trans	action		Differences in t compared t transa	ransaction terms o third party ctions	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)	10,004,000) ($	10%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	2,287,440 $	12%
RayMX Microelectronics Corp.	G.M.I Technology Inc.	Other related parties	(Sales)	129,797) (	0%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	25,668	0%
Realtek Singapore Private Limited	G.M.I Technology Inc.	Other related parties	(Sales)	4,208,459) (	4%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	895,565	5%
Realtek Semiconductor Corporation	Greatek Electronics Inc.	Other related parties	Purchase	685,357	1%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	250,775) (	2%
Realtek Singapore Private Limited	Greatek Electronics Inc.	Other related parties	Purchase	262,033	1%	Approximately the same with third party transactions	Approximately the same with third party transactions	Approximately the same with third party transactions	76,302) (	1%

Table 4

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

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

September 30, 2025

Table 5 Creditor	Counterparty	Relationship with the counterparty	Balance as at September 30,2025	Turnover rate	Overdue receivables	Overdue receivables	Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Expressed in thousands of NTD (Except as otherwise indicated)	Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Expressed in thousands of NTD (Except as otherwise indicated)
					Amount	Action taken
Realtek Semiconductor Corporation	G.M.I Technology Inc.	Other related parties	2,287,440 $	7.14	- $	-	- $	23,105 $
Realtek Singapore Private Limited	G.M.I Technology Inc.	Other related parties	895,565	5.50	-	-	60,938	-

Table 5

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

Table 6

Expressed in thousands of NTD (Except as otherwise indicated)

Number (Note 1)	Companyname	Counterparty Relationship (Note 2)	Counterparty Relationship (Note 2)	Transaction	Transaction	Transaction	Transaction
				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	$ 49,571	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	146,900	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	31,346	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.02%
`0`	Realtek Semiconductor Corporation	Ubilinx Technology Inc.	`1`	Technical development expense	597,331	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	184,441	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.14%
`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.	0.04%
`1`	Realtek Singapore Private Limited	Realsil Microelectronics (Suzhou) Co., Ltd.	`3`	Technical development expense	2,861,169	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	868,367	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.67%
`1`	Realtek Singapore Private Limited	Realtek Semiconductor(ShenZhen) Corp.	`3`	Technical development expense	515,821	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.53%
`1`	Realtek Singapore Private Limited	Cortina Access, Inc.	`3`	Technical development expense	190,006	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	20,911	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	135,234	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	41,480	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.03%
`1`	Realtek Singapore Private Limited	Cortina Systems Taiwan Limited	`3`	Technical development expense	157,900	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	17,871	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	51,820	No similar transaction can be compared with. Transaction prices and terms are determined in accordance with mutual agreement.	0.05%

Table 6 Page 1

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

				REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES Significant inter-company transactions during the reporting period For the nine-month period ended September 30, 2025	REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES Significant inter-company transactions during the reporting period For the nine-month period ended September 30, 2025	REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES Significant inter-company transactions during the reporting period For the nine-month period ended September 30, 2025	REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES Significant inter-company transactions during the reporting period For the nine-month period ended September 30, 2025
Table 6 Number (Note 1)	Companyname	Counterparty Relationship (Note 2)		Transaction (Except as otherwise indicated) Expressed in thousands of NTD
				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	$ 47,364	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	Realtek Semiconductor (Malaysia) Sdn. Bhd.	`3`	Technical development expense	17,080	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	49,571	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 nine-month period ended September 30, 2025

Initial investment amount Shares held as at September 30, 2025

Investor	Investee	Location	Main business activities	Balance as at September 30,2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the nine-month period ended September 30, 2025	Investment income (loss) recognised by the Company for the nine-month period ended September 30, 2025	Footnote
Realtek Semiconductor Corporation	Amber Universal Inc.	British Virgin Islands	Investment holdings	$ 1,749,393	$ 1,882,151	41,432	100%	$ 796,645	29,014 $	29,014 $	Subsidiary
Realtek Semiconductor Corporation	Realtek Singapore Private Limited	Singapore	ICs manufacturing, design, research, development, sales, and marketing	4,323,097	4,651,135	116,059,638	100%	55,671,107	9,317,631	9,315,033	Subsidiary
Realtek Semiconductor Corporation	Realsun Investments Co., Ltd.	Taiwan	Investment holdings	280,000	280,000	28,000,000	100%	733,033	2,493) (	2,493) (	Subsidiary
Realtek Semiconductor Corporation	Hung-wei Venture Capital Co., Ltd.	Taiwan	Investment holdings	250,000	250,000	25,000,000	100%	659,506	1,484	1,484	Subsidiary
Realtek Semiconductor Corporation	Realking Investments Co., Ltd.	Taiwan	Investment holdings	293,930	293,930	29,392,985	100%	200,168	8,391	8,391	Subsidiary
Realtek Semiconductor Corporation	Realsun Technology Corporatioin	Taiwan	ICs manufacturing, design, research, development, sales, and marketing	5,000	5,000	500,000	100%	4,899	37) (	37) (	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%	19,399	147	98	Subsidiary
Realtek Semiconductor Corporation	AICONNX Technology Corporation	Taiwan	ICs manufacturing, design, research, development, sales, and marketing	20,000	20,000	2,000,000	100%	17,498	30,429	41,216	Subsidiary
Realtek Semiconductor Corporation	Wise Elite Global Limited	British Virgin Islands	Investment holdings	30,469	32,781	1,000	100%	34,186	1,060	1,060	Subsidiary

Table 7 Page 1

Table 7

Expressed in thousands of NTD (Except as otherwise indicated)

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Information on investees

For the nine-month period ended September 30, 2025

Investor	Investee	Location	Main business activities	Initial invest	ment amount	Shares hel	d as at September 30,2025	d as at September 30,2025	Net profit (loss) of the investee for the nine-month period ended September 30, 2025	Investment income (loss) recognised by the Company for the nine-month period ended September 30, 2025	Footnote
				Balance as at September 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%	$ 81,188	24,063 $	9,971 $	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%	8,060	13,345) (	1,939) (	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%	12,664	13,345) (	3,046) (	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%	4,053	13,345) (	976) (	Investments accounted for under equity method
Leading Enterprises Limited	Realtek Semiconductor (Japan) Corp.	Japan	Information collection and technical support	4,116	4,197	400	100%	11,716	9,350	9,350	Sub-Subsidiary
Amber Universal Inc.	Realtek Semiconductor (Hong Kong)Limited	Hong Kong	Information services and technical support	5,874	6,334	-	100%	1,059	12) (	12) (	Sub-Subsidiary
Realtek Singapore Private Limited	Empsonic Enterprises Inc.	Mauritius	Investment holdings	860,749	926,063	2,825,000	100%	2,710,908	265,551	265,551	Sub-Subsidiary
Realtek Singapore Private Limited	Cortina Access, Inc.	U.S.A	R&D and technical support	1,244,537	1,338,973	16,892	100%	1,063,243	43,751	43,751	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 nine-month period ended September 30, 2025

Initial investment amount Shares held as at September 30, 2025

Investor	Investee	Location	Main business activities	Balance as at September 30,2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value	Net profit (loss) of the investee for the nine-month period ended September 30, 2025	Investment income (loss) recognised by the Company for the nine-month period ended September 30, 2025	Footnote
Realtek Singapore Private Limited	Cortina Systems Taiwan Limited	Taiwan	R&D and technical support	$ 60,938	$ 65,562	21,130,000	100%	$ 103,178	3,967) ($	3,967) ($	Sub-Subsidiary
Realtek Singapore Private Limited	Realtek Viet Nam Co., Ltd.	Vietnam	R&D and technical support	121,876	131,124	4,000,000	100%	87,421	3,392	3,392	Sub-Subsidiary
Realtek Singapore Private Limited	Leading Enterprises Limited	British Virgin Islands	Investment holdings	15,049,553	16,191,519	34,630	100%	15,921,397	447,255	447,255	Sub-Subsidiary
Realtek Singapore Private Limited	Bluocean Inc.	Cayman Islands	Investment holdings	3,353,113	3,607,549	110,050,000	100%	3,785,196	111,606	111,606	Sub-Subsidiary
Realtek Singapore Private Limited	Talent Eagle Enterprise Inc.	Cayman Islands	Investment holdings	3,476,513	3,740,312	114,100,000	100%	2,747,468	107,152	107,152	Sub-Subsidiary
Realtek Singapore Private Limited	Realtek Germany GmbH.	Germany	R&D and technical support	17,889	17,066	500,000	100%	18,540	194	194	Sub-Subsidiary
Realtek Singapore Private Limited	Realtek Bangalore Private Limited	India	R&D and technical support	4,465	4,980	1,299,999	100%	2,040	892	892	Sub-Subsidiary
Realtek Singapore Private Limited	Pharrics BV	Belguium	R&D and technical support	214,669	-	6,000,000	100%	214,669	-	-	Sub-Subsidiary
Talent Eagle Enterprise Inc.	Ubilinx Technology Inc.	U.S.A	R&D and technical support	1,828,140	1,966,860	60,000,000	100%	415,770	32,895	32,850	Sub-Subsidiary
Bluocean Inc.	Realtek Semiconductor (Malaysia)Sdn.Bhd.	Malaysia	R&D and technical support	75,621	76,576	10,450,000	100%	71,669	3,012) (	3,012) (	Sub-Subsidiary
Bluocean Inc.	Realtek Korea Inc.	South Korea	R&D and technical support	43,440	44,530	200,000	100%	80,644	8,797	8,797	Sub-Subsidiary
Realsun Investments Co., Ltd.	Realtek Bangalore Private Limited	India	R&D and technical support	-	-	1	0.00%	-	892	-	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 September 30, 2025, others were re-translated at the exchange rate prevailing at the end of the financial reporting period.

Table 7 Page 3

Table 8

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES

Information on investments in Mainland China

For the nine-month period ended September 30, 2025

Expressed in thousands of NTD (Except as otherwise indicated)

Investee in Mainland China	Main business activities	Paid-in Capital	Investment method (Note 1)	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 nine-month period ended September 30,2025	Amount remitted from Taiwan to Mainland China/Amount remitted back to Taiwan for the nine-month period ended September 30,2025	Accumulated amount of remittance from Taiwan to Mainland China as at September 30,2025	Net income of investee for the nine-month period ended September 30, 2025	Ownership held by the Company (direct or indirect)	Investment income (loss) recognised by the Company for the nine- month period ended September 30, 2025 (Note 2)	Book value of investment in Mainland China as at September 30,2025	Accumulated amount of investment income remitted back to Taiwan as at September 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	109,688 $ 853,132 152,345 112,355 42,802	2 2 2 2 2	109,688 $ 853,132 152,345 112,355 42,802	$ - - - - -	$ - - - - -	109,688 $ 853,132 152,345 112,355 42,802	8,348 $ 265,882 50,420 36,357 151,845	100% 100% 100% 100% 100%	8,348 $ 265,882 50,420 36,357 151,845	143,823 $ 2,706,654 440,221 156,508 -	$ - - - - -	Note 4

Companyname	Accumulated amount of remittance from Taiwan to Mainland China as at September30,2025	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., Realsil Microelectronics (Suzhou) Co., Ltd. Realtek Semiconductor (ShenZhen) Corp. RayMX Microelectronics Corp. Suzhou Pankore Integrated Circuit Technology Co. Ltd.	109,688 $ 853,132 152,345 112,355 42,802	109,688 $ 853,132 152,345 112,355 42,802	$ 28,465,032

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 nine-month period ended September 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 September 30, 2025, others were re-translated

at the exchange rate prevailing at the end of the financial reporting period.

Note 4:On July 21, 2025, the dissolution of Suzhou PanKore Integrated Circuit Technology Co. Ltd. has been approved by the competent authority.

Table 8

AI assistant

RT — Interim / Quarterly Report 2025

52043_rns_2025-11-14_cf7cfacd-1ccc-4f70-9d44-ffcb2a9c476f.pdf

Introduction

Scope of review

Basis for qualified conclusion

Qualified conclusion

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

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

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

FOR THE THREE-MONTH AND NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

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

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE-MONTH PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

REALTEK SEMICONDUCTOR CORPORATION AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE-MONTHS PERIODS ENDED SEPTEMBER 30, 2025 AND 2024

1. HISTORY AND ORGANISATION

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

(4) Employee benefits

(5) Income tax

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

(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

Details of amortization on intangible assets are as follows:

(12) Short-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)

(24) Other gains and losses

(26) Expenses by nature

(27) Employee benefit expenses

(28) Income tax

(29) Earnings per share

(30) Supplemental cash flow information

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

D. Payables to related parties

E. Other transactions and other payables (receivables):

(4) Key management compensation

8. PLEDGED ASSETS

(1) Contingencies

(2) Commitments

10. SIGNIFICANT DISASTER LOSS

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

12. OTHERS

(1) Capital management

(2) Financial instruments

A. Financial instruments by category

Price risk

Non-derivative financial liabilities:

(3) Fair value information

RT Interim / Quarterly Report 2025

`－` (9) Leasing arrangements lessee