SCIENTECH
Stock Code: 3583

SCIENTECH CORPORATION

2025 Annual Report

Website to access the annual report: mops.twse.com.tw
The Company’s website: www.scientech.com.tw

Published on Apr. 24, 2026

I. The name, title, contact number, and email address of the Company's spokesperson and acting spokesperson:

	Spokesperson	Acting spokesperson
Name	Shu-Chen Shen	Wei-Lin Hsieh
Tel:	(02)87512323	(02) 8751-2323
Title	Corporate Governance Officer	Manager of Finance Department
E-Mail	[email protected]	investor @scientech.com.tw

II. Address and phone number of headquarters, branch offices and plants

Headquarters address: 11F, No. 208, Ruiguang Road, Neihu District, Taipei City 11491 Tel: (02)8751-2323
Hsinchu Office address: No. 182, Bade Road, Hsinchu City, 30069 Tel: (03)516-5177
Hukou Factory address: 1F, No. 16, Zhonghua Road, Hsinchu Industrial Park, Hukou Township, Hsinchu County, 30352 Tel: (03)598-6199
Taichung Office address: 2F.-2, No. 3-43, Gongyequ 16th Rd., Xitun Dist., Taichung City 407019, Taiwan
Chiayi Office address: No. 231, Boxue Rd., Taibao City, Chiayi County 612008, Taiwan Tel: (05)362-5585
Tainan Office address: No. 365, Fuxing Rd., Xinshi District, Tainan City, 74444, Taiwan Tel: (06)599-5149
Tainan Gongyuan Rd. Office address: No. 159, Gongyuan Rd., Shanhua Dist., Tainan City, 741001, Taiwan Tel: (06)581-5333
Kaohsiung Office address: 4F.-401, No. 262, Wenxin Rd., Gushan Dist., Kaohsiung City 804615, Taiwan Tel: (07)713-2000

III. Shareholder services

Name: Agency Department, CTBC Bank

Address: 5F, No. 83, Section 1, Chongqing South Road, Zhongzheng District, Taipei City 10008

Website: https://ecorp.chinatrust.com.tw/cts/index.jsp

Tel: (02)6636-5566

IV. Names of the certified public accountant who duly audited the annual financial report for the most recent fiscal year, and the name, address, and telephone number of said person's accounting firm:

Name of CPAs: Shiow-Ming Shue; Yu-Cheng Hsin

Name of accounting firm: Deloitte & Touche

Address: 20th Floor, No. 100, Songren Road, Xinyi District, Taipei City 11073

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

Tel: (02)2725-9988

V. Name of any exchanges where the Company’s securities are traded offshore, and the method by which to access information on said offshore securities: N/A.

VI. The Company’s website: http://www.scientech.com.tw

Table of Contents

Description
One. Letter to Shareholders
Page
5

Two. Corporate Governance Report
I. Background information on directors, supervisors, presidents, vice presidents, associate vice presidents, and heads of various departments and branches
7
II. Remuneration paid during the most recent fiscal year to directors, the president, and vice presidents
22
III. Corporate governance implementation
28
IV. Audit fee of independent auditors
87
V. Information on replacement of CPAs
88
VI. Circumstances in which the Chairman, president, or officers in charge of financial or accounting matters of the Company has worked in the firm of the CPA or its affiliated companies within the last year
90
VII. Any equity transfer or change in equity pledged by a director, managerial officer, or shareholder with a 10% stake or more during the most recent year or during the current year up to the date of publication of the annual report
90
VIII. Information on top ten shareholders who have mutual relationships as related parties as specified in International Accounting Standard 24.
92
IX. The total number of shares and the consolidated equity stake percentage held in any single investee enterprise by the Company, its directors, managerial officers, or any companies controlled either directly or indirectly by the Company
94

Three. Fund Raising Status
I. Capital and shares
99
II. Corporate bonds
100
III. Preferred shares
104
IV. Global deposit receipts
104
V. Employee stock options
104
VI. New Restricted Employee Shares
104
VII. Merger and acquisition activities (including mergers, acquisitions, and demergers)
104
VIII. Status of implementation of capital allocation plans
104

Four. Operational Highlights
I. Scope of business
105
II. An analysis of the market as well as the production and marketing situation
118
III. Employees
126
IV. Environmental protection expenditure
127
V. Labor relations
127
VI. Cyber-security management
134
VII. Important contracts
135

Five. Review and Analysis of the Financial Position and Results of Operations and Risk Management
I. Financial position
139
II. Financial performance
140
III. Cash flow
141

IV. Effect of major capital expenditure on finance and business matters in the most recent year 141
V. Investment policy for the most recent year, the main reasons for profit or loss, improvement plan, and investment plan for the coming year 141
VI. Risk management, analysis, and assessment 143
VII. Other important matters 147

Six. Special Items 148

I. Information on affiliates 148
II. Private placement of marketable securities in the most recent year and the current year up till the publication date of this annual report 148
III. Other matters that require additional explanation 148

Seven. Matters with significant impact 148

I. If any of the situations listed in Subparagraph 2, Paragraph 3, Article 36 of the Securities and Exchange Act, which might materially affect shareholders' equity or the price of the company's securities, have occurred during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report. 148

One. Letter to Shareholders

Dear Scientech Shareholders:

2025 Financial Performance

In 2025, the Company’s consolidated operating revenue totaled NT$11,371,368 thousand, an increase of NT$1,683,088 thousand compared to 2024. Operating profit reached NT$1,575,580 thousand, an increase of NT$460,031 thousand compared to 2024. Net profit before tax amounted to NT$1,539,863 thousand, an growth of NT$263,159 thousand year-over-year; After deducting income tax of NT$397,812 thousand, the net profit attributable to owners of the parent was NT$1,109,812 thousand, reflecting an increase of NT$182,829 from 2024. Earning per share (EPS) was NT$13.82.

Unit: NT$1,000

Item	2025	2024	Amount increased or decreased	Growth rate
Operating revenue	11,371,368	9,688,280	1,683,088	17%
Operating gross profit	3,813,851	2,905,827	908,024	31%
Operating profit	1,575,580	1,115,549	460,031	41%
Net profit before tax	1,539,863	1,276,704	263,159	21%
Net profit attributable to owners of the parent	1,109,812	926,983	182,829	20%
Earnings per share (NT$) (after taxes)	13.82	11.54	2.28	20%

II. Outline of the 2026 Business Plan:

(I) Business policy and important production and marketing policies

Having mastered the key R&D technologies requisite for independently making semiconductor wet process equipment (both single-wafer processing and batch-wafer processing), the Company has demonstrated considerable competitive advantages at both the front-end and the back end of Semiconductor Advanced Packaging process. After all the years of R&D, all models of the Temporary Bonding/Debonding System (TBDB) series have all been successfully developed and put to business use; such models have become an important revenue source for the Company. Going forward this year, we will continue to enhance our R&D strength and production capacity and develop new applications, so as to meet customer needs and thus create long-term favorable development conditions for our Equipment Manufacturing business.

In terms of wafer reclaim, to satisfy the customers' needs for the advanced semiconductor process, the Company has been actively engaged in developing new process and improving existing process. On the 300mm wafer reclaim front, the Company will move forward to attain more advanced process capability to meet customers' needs this year.
Upholding the R&D spirit as always, the Company actively develops semiconductor/FPD/LED machinery and more advanced wafer processing technologies while competing for new products for our agent business; in 2026, the Company will diversify operating risks and generate revenues and profits from more diversified sources.

(II) Expected sales volume and its basis

Revenue is expected to grow in 2026, based on current market conditions and projected developments in industries such as semiconductors (including advanced packaging and front-end processes), compound semiconductors, substrates, and OLED, coupled with the expansion of our self-manufactured equipment and wafer reclamation business scales.

III. Future development strategies

To catch up with industrial development, the Company will strive to boost the agent business in different fields while grasping the development of technologies requisite for equipment manufacturing, and improving wafer reclaim process technology and production capacity.

IV. Impact of external competition, regulatory environment, and overall business environment

The semiconductor industry continues to expand driven by diversified market demands such as Artificial Intelligence (AI), High-Performance Computing (HPC), autonomous vehicles, the Internet of Things (IoT), and digital media. As customers progressively adopt advanced processes at 7nm, 5nm, 3nm, and 2nm nodes, capital expenditures on semiconductor equipment are expected to grow, which will yield a positive impact on the company's future development.

Once again, we would like to express our heartfelt gratitude to our shareholders, directors, customers, and suppliers for your long-term support and encouragement. Looking ahead to the coming year, we remain committed to our core philosophy of sustainable management and will continue to strive for excellence to meet the expectations of all our stakeholders."

We wish you all good health and good luck!

Chairman of the Board:
HUNG-LIANG HSIEH

Manager:
HONG-JEY LEE

Accounting Manager:
SHAO-CHE CHUANG

Two. Corporate Governance Report

I. Background information on directors, supervisors, president, vice presidents, directors of departments, managers of departments and branches

(I) Directors and Supervisors

Directors and Supervisors

April 7, 2026

Title	Nationality or Place of Registration	Name	Gender and age	Date first elected (appointed)	Tenure	Date elected (appointed)	Shareholding when elected		Current shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company or other companies	Spouse or relatives of the second degree or closer acting as manager or director			Remarks (Note)
							Shares	%	Shares	%	Shares	%	Shares	%			Title	Name	Relationship
Chairman	ROC	Hung-Liang Hsieh	Male 76-80	1979.10.17	3	2024.6.14	7,822,390	9.74%	7,822,390	9.74%	5,974,007	7.44%	0	0	B.S., Dept. of Physics, National Tsing Hua University	Chairman of the Company Director, Welltend Technology Director, Yoho Beach Resort Co., Ltd.	Director	Wei-Lin Hsieh	Father-Daughter	None
Independent director	ROC	Cheng-Li Yang	Male 66~70	2016.06.07	3	2021.07.28	0	0	0	0	0	0	0	0	EMBA, National Chengchi University MBA, Tulane University, USA Chairman, King Core Electronics Inc. Independent director, Giga-Byte Technology Co., Ltd.	Chairman, King Core Electronics Inc. Chairman, Yi Bao Shoe Material Corp. Director, Zheng Bao Investment Corp. Director, Sheng Bao Investment Corp. Director, NCCU Academic Development Foundation Director (Legal Representative), King Core(B.V.I) Electronics Co. Ltd. Chairman (Legal Resprestative), Allied Biotech Corp. Director, Yang Bao Investment Corp. Director, Ultimate Beyond Limited Director (Legal Resprestative), Innofund Ji Ltd. Independent director, Giga-Byte Technology Co., Ltd. Independent director, Litemax Electronics Inc. Director (Legal Representative), InnoFund V Director (Legal Resprestative), Eagle Star Venture Capital Co., Ltd	None	None	None	None

Title	Nationality or Place of Registration	Name	Gender and age	Date first elected (appointed)	Tenure	Date elected (appointed)	Shareholding when elected		Current shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company or other companies	Spouse or relatives of the second degree or closer acting as manager or director			Remarks (Note)
							Shares	%	Shares	%	Shares	%	Shares	%			Title	Name	Relationship
Independent director	ROC	Shui-Chuan, Shin	Male 66 ~ 70	2024.06.14	3	2024.06.14	0	0	0	0	0	0	0	0	M.S., Dept. of Physics, National Tsing Hua University General Manager, VisEra Technologies Company Ltd. Director, TSMC	Director, Pearl S. Buck Foundation Director, Big-Fish-Huang Culture and Art Foundation Director, Yuan T. Lee Foundation Science Education for All	None	None	None	None
Independent director	ROC	Chun-Chi, Lin	Male 66 ~ 70	2024.06.14	3	2024.06.14	0	0	0	0	0	0	0	0	M.S., Dept. of Applied Chemistry, National Tsing Hua University EMBA, National Taiwan University Senior Director, TSMC CEO & General Manager, VisEra Technologies Company Ltd. CEO, XINTEC INC. Executive Vice President, Global Unichip Corp. Group General Manager, Kanto-PPC Group	President, Taiwan Electron Microscope Instrument Corp. Director, Taifex Scientific Co., Ltd. Independent director, M31 Technology Corp. Director, STEK CO., LTD. Supervisor, Acroyte Therapeutics Inc. Director, Shuimu Angel Investment Co., Ltd. Director, Shuimu Venture Capital Co., Ltd. Director, Jiji Investment Co., Ltd. Independent director, LandMark Optoelectronics Corp.	None	None	None	None
Independent director	ROC	Sung-Jen Fang	Male 56~60	2018.06.11	3	2024.6.14	0	0	0	0	0	0	0	0	Ph.D., Applied Materials Science and Engineering, Stanford University Chairman, Darwin System Technology Corporation Independent director, Hycon Technology Corporation Independent director, Asolid Technology Co., Ltd	Chairman, Quantek, Inc. Chairman, Darwin System Technology Corporation Chairman, Darwin Venture Management Corporation Chairman, Dahan Investment Corporation Chairman, Dalong Holding Corp. Chairman, Darzhen Venture Corporation Chairman, Darjun Venture Corporation Chairman, Darhe II Venture Corporation Director, Dajun Asset Management Co., Ltd. Director, Jefatai Holdings Corp. Chairman, Affluent Asset Management Co., Ltd Chairman, Darhe Venture Corporation Director, Teco Image Systems Co., Ltd. Director, Qiu Zaixing Cultural and Educational Foundation	None	None	None	None

Title	Nationality or Place of Registration	Name	Gender and age	Date first elected (appointed)	Tenure	Date elected (appointed)	Shareholding when elected		Current shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company or other companies	Spouse or relatives of the second degree or closer acting as manager or director			Remarks (Note)
							Shares	%	Shares	%	Shares	%	Shares	%			Title	Name	Relationship
																Supervisor, Linxin Investment Co., Ltd. Supervisor, Leda Investment Co., Ltd.. Director, Macronix International Co., Ltd. Director, Dajun Asset Management Co., Ltd. Supervisor, Jian Qun Investment Co., Ltd Supervisor, Smart Ageing Tech Co., Ltd. Supervisor (Legal Resprestative), Darwin Angel Investment Corporation Director (Legal Representative), ProfetAI Inc (Cayman) Supervisor, Epoch Foundation.
Directors	ROC	Ming-Chi Hsu	Male 61~65	2004.08.25	3	2024.6.14	251,415	0.31%	251,415	0.31%	111,952	0.14%	0	0	M.S., Dept. of Physics, Tamkang University	The Company's CEO Director, Scientech Engineering Corp.(Shanghai) Director, Scientech Engineering (Hong Kong) Limited Director, Scientech Investment Corp Director, Simple Investment Corp Director, Scientech Engineering USA Corp Director, Forward Science Pte Ltd Director, Forward Science Corporation Chairman, Mingyuan Investment Co.,Ltd.	None	None	None	None
	ROC	Chung-Ho Shaw	Male 71~75	2015.06.09	3	2024.6.14	241,000	0.3%	241,000	0.30%	56,000	0.07%	0	0	MBA, Dept. of Business Administration, National Chengchi University	Director, Systex Corporation Chairman, Liang Xin Finance Co., Ltd.	None	None	None	None
Directors	ROC	Han-Liang Hu	Male 56-60	2012.06.27	3	2024.6.14	0	0	0	0	0	0	0	0	M.A., Dept. of Accounting and Management Decision-making Section, National Taiwan University Passed the national senior exam for CPAs Independent director, HMI Hermes Microvision Director, United Way of Taiwan Supervisor, World Vision International	Partner CPA, Cordiality Justice Service CPAS &CO Director, Kye Systems Corp. Director, Godex International Co., Ltd. Director, Jianrui Venture Capital Co., Ltd. Director, Basecom Telecommunication Co., Ltd. Director, Accomp Technologies Co., Ltd. Supervisor, Power Tank Energy Ltd. Independent director, Promate Solutions Corporation	None	None	None	None

Title	Nationality or Place of Registration	Name	Gender and age	Date first elected (appointed)	Tenure	Date elected (appointed)	Shareholding when elected		Current shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company or other companies	Spouse or relatives of the second degree or closer acting as manager or director			Remarks (Note)
							Shares	%	Shares	%	Shares	%	Shares	%			Title	Name	Relationship
																Independent director, Episil-Precision Inc. Independent director, KKCompany Technologies Inc. Independent director, Asia Electronic Material Co., Ltd.
Directors	ROC	Wei-Lin Hsieh	Female 41~45	2020.06.11	3	2024.6.14	1,589,573	1.98%	1,589,573	1.98%	0	0	0	0	B.A., Dept. of Finance, Yuan Ze University M.B.A., University of La Verne Concentrate in Finance & Marketing	Manager of the Finance Department, Scientech Corporation	Chairman	Hung-Liang Hsieh	Father-Daughter	None

Note 1: In the event that the Company's chairman and president or a position of the same level (top-level manager) are the same person, or a spouse or a first-degree relative thereof, relevant information such as the reasons, rationality, necessity, and future improvement measures must be disclosed: None
Note 2: The members of the last board of directors were elected on June.14, 2024, so the number of female directors currently does not reach $1/3$ ; the Company will carefully consider this issue when the next board of directors is re-elected.

Major shareholders of corporate shareholders: None
Disclosure of professional qualifications of directors and independence of independent directors:

| Criteria
Name | Professional qualifications and experience (Note) | Independence | Number of concurrent duties as an independent director at a public company |
| --- | --- | --- | --- |
| Chairman of the Board: Hung-Liang Hsieh | Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting
Career qualification: Chairman of Scientech Corporation | 1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist.
2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act. | 0 |
| Independent director: Cheng-Li Yang | Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting
Career qualification: Chairman, King Core Electronics Inc.;
Independent director, Giga-Byte Technology Co., Ltd.
Independent director, Litemax Electronics Inc | 1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist.
2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act.
3. Does not fit any of the circumstances set out in the various subparagraphs of Paragraph 1, Article 3 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and thus qualifies for the independence criteria. | 2 |
| Independent director: Sung-Jen Fang | Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting
Career qualification: Chairman, Darwin System Technology Corporation;
Independent director, Hycon Technology Corporation;
Independent director, Asolid Technology Co., Ltd.
Director, Macronix International Co., Ltd | 1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist.
2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act.
3. Does not fit any of the circumstances set out in the various subparagraphs of Paragraph 1, Article 3 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and thus qualifies for the independence criteria. | 1 |

Criteria Name	Professional qualifications and experience (Note)	Independence	Number of concurrent duties as an independent director at a public company
Independent director: Shui-Chuan, Shin	Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting Career qualification: General Manager of Visera Technologies company Ltd. Director of TSMC	1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist. 2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act. 3. Does not fit any of the circumstances set out in the various subparagraphs of Paragraph 1, Article 3 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and thus qualifies for the independence criteria.	0
Independent director: Chun-Chi, Lin	Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting Career qualification: CEO & General Manager, VisEra Technologies Company Ltd. CEO, XINTEC INC. Executive Vice President, Global Unichip Corp. Group General Manager, Kanto-PPC Group Director, Capital TEN Inc. Director, SG Biomedical Co. Ltd. Director, PentaPro Materials Independent director, M31 Technology Corporation Independent director, LandMark Optoelectronics Corp.	1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist. 2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act. 3. Does not fit any of the circumstances set out in the various subparagraphs of Paragraph 1, Article 3 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and thus qualifies for the independence criteria.	2
Director: Ming-Chi Hsu	Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting Career qualification: CEO, Scientech Corporation. Director, Forward Science Corporation.	1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist. 2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act.	0

Criteria Name	Professional qualifications and experience (Note)	Independence	Number of concurrent duties as an independent director at a public company
Director:Chung-Ho Shaw	Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting Career qualification: Director, Systex Corporation. Director, Ali Corporation.	1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist. 2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act.	0
Director:Han-Liang Hu	Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting Career qualification: Partner CPA, Cordiality Justice Service CPAS & CO. Independent director, HMI Hermes Microvision; Independent director, Episil-Precision Inc.; Independent director, Promate Electronic Co., Ltd.; Independent director, KKCompany Technologies Inc. Independent director, Asia Electronic Material Co., Ltd.	1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist. 2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act.	3
Director:Wei-Lin Hsieh	Has no less than 5 years of work experience in the area of commerce, law, finance, or accounting Career qualification: Manager of the Finance Department of Scientech Corporation	1. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist. 2. Not elected in the capacity of a government agency, legal person, or their representative, as specified in Article 27 of the Company Act.	0

Note 1: For the academic qualifications of the various directors, refer to p.7~p.10

4. Board diversity and independence:

(1) Board diversity: Give a description of the policy and goals regarding board diversity, and the achievement thereof. Diversity policy shall include, but are not limited to, the policy on director selection criteria, professional qualifications required of the Board of Directors, the composition or percentage of experience, gender, age, nationality, and culture that are required of the Board of Directors; a company shall also disclose the concrete goals therefor, and the achievement of such goals.

The membership composition of the Board of Directors is determined by giving consideration to the diversity of Board member in various perspectives in accordance with the "Corporate Governance Best Practice Principles" and the "Procedures for Election of Directors". The Company has 9 directors, of whom 4 are independent directors and 1 is female directors. Board members are experts in management, science and engineering, or financial analysis; have involved in the management of the technology industry; have the literacy that the Company

needs such as industrial knowledge about semiconductors, operational judgment capability, a cosmopolitan market view, leadership, and decision-making capability; and can offer professional advice from different aspects, thus helping improve the Company's operating performance and management benefits. The Board membership diversity policy attaches importance to the diversification of Board membership and gender equality. The incumbent directors always pay attention to, and are seeking, whether there is any talent with a cosmopolitan market view or experience in crisis management and law.

Reason and measures for enhancing board gender diversity when neither gender holds at least one-third of the board seats: As of the publication date of this annual report, the Company's Board of Directors consists of nine members, comprising eight male directors and one female director. Due to the specific nature of our industry, the board is currently predominantly male. Moving forward, the Company will proactively seek and recruit female professionals with specialized expertise to join the Board. This initiative aims to strengthen the corporate image and cultural values of the Company while fostering a diverse and inclusive environment.

The specific management objectives and achievement status of the Company's diversity policy are as follows:

Management objectives	Achievement Status
Independent directors constitute more than one-third of the board seats.	100 % Achievement
Adequate and diverse professional knowledge and skills.	100 % Achievement
Each director shall complete at least 6 hours of continuing education annually.	100 % Achievement
Independent directors have served for no more than three consecutive terms.	Not achieved (Note)
At least one female seat on the Board	100 % Achievement
Note: Among the current independent directors, one has served for more than three terms. For the next board election, the Company will proactively seek and recruit qualified independent directors with specialized expertise.
Items of diversity Director name	Basic composition
---	---
Nationality	Gender
Hung-Liang Hsieh	ROC
Cheng-Li Yang	ROC
Sung-Jen Fang	ROC
Shui-Chuan, Shin	ROC

Items of diversity Director name	Basic composition				Capability possessed
	Nationality	Gender	Age	Term and seniority of independent director(year)	Operational judgment capability	Accounting and financial analysis capability	Business administration capability	Crisis management capability	Industry knowledge	Cosmopolitan market view	Leadership	Decision-making capability	Investment management
Chun-Chi, Lin	ROC	Male	66~70	1-3	v		v	v	v	v	v	v
Ming-Chi Hsu	ROC	Male	61~65		v		v	v	v	v	v	v
Chung-Ho Shaw	ROC	Male	71~75		v	v	v	v	v	v	v	v	v
Han-Liang Hu	ROC	Male	56~60		v	v	v	v	v	v	v	v
Wei-Lin Hsieh	ROC	Female	41~45			v	v				v	v	v

Note: Although Mr. Cheng-Li Yang has served as an Independent Director for over three terms, the Company continues to nominate him due to his professional background in accounting and management, which remains vital to the Company's strategic decisions and operations.

(2) Independence of the board:

A. Of the Company's 9 directors, 4 are independent directors, accounting for $44\%$ of total seats. A total of 7 seats of the directors plus independent directors are neither a spouse nor a relative of within the 2nd degree of kinship of one another. In this way, the Company complies with the rules specified in Paragraphs 3 and 4 of Article 26-3 of the Securities and Exchange Act.
B. Only one Independent Director has served more than three consecutive terms. Each Independent Director currently serves as an independent director for no more than three other public companies. In terms of tenure, one Independent Director has served between 9 and 12 years, one has served between 7 and 9 years, and two have served between 1 and 3 years.
C. Directors are highly self-disciplined. If any director is an interested party with respect to any agenda item, the director shall state the important aspects of the interested party relationship at the respective meeting. When the relationship is likely to prejudice the interests of the company, the director may not participate in discussion or voting on that agenda item, and further, shall enter recusal during discussion and voting on that item and may not act as another director's proxy to exercise voting rights on that matter refer to p.31: (Recusal of directors from interest-conflicting proposals).

(II) Background information on directors, the President, vice presidents, associate vice presidents, and heads of various departments and branches
April 7, 2026

Title	Nationality	Name	Gender age	Date elected	Shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company and other companies	Managers who are spouse or blood relatives within the second degree			Remarks (Note1)
					Shares	%	Shares	%	Shares	%			Title	Name	Relationship
Vice Chairman	ROC	Ming-Chi Hsu (Note 2)	Male 61~65	1990.07.16	251,415	0.31%	111,952	0.14%	0	0	M.S., Dept. of Physics, Tamkang University CEO, Scientech Corporation	Director, Scientech Engineering Corp.(Shanghai) Director, Scientech Engineering Hong Kong) Limited Director, Scientech Investment Corp Director, Simple Investment Corp Director, Scientech Engineering USA Corp Director, Forward Science Pte Ltd Director, Forward Science Corporation Chairman, Mingyuan Investment Co., Ltd.	None	None	None	None
CEO	ROC	Hong-Jey Lee (Note 2)	Male 51~55	2009.03.31	102,625	0.13%	18,000	0.02%	0	0	M.S., Dept. of Physics, National Chung Cheng University Manager, UMC Manager, UMC Singapore APIAA Certified Industrial Analyst The members of ISES Advisory Board The members of SEMI Taiwan Advanced Packaging Committee Director of TEEMA(Taiwan Eletrical and Eletronic Manufacturers' Association)	President, YAYATECH Co., Ltd. President, ISIG Taiwan	None	None	None	None
President of the Business Group	ROC	Kaan Lu Tzou	Male 51~55	2020.09.07	0	0	0	0	0	0	M.S., Dept. of Materials Engineering, University Of Dayton, USA Deputy Division Chief, Nanya Technology Corporation Division chief, Technology Department of Micron Taiwan Factory No.1; Division chief/ Division of Production and Packaging, Micron Taiwan Senior associate vice president of the Operations Center, Applied Optoelectronics, Inc.	None	None	None	None	None
Vice president	ROC	Chih-Huei Chu (Note 2)	Female 56~60	2001.07.01	(Note 2)	(Note 2)	(Note 2)	(Note 2)	(Note 2)	(Note 2)	B.S., Dept. of Physics, FU Jen Catholic University; EMBA, National Tsing Hua University Research fellow, Industrial Technology Research Institute. Process engineer, Texas Semiconductors	None	None	None	None	None

Title	Nationality	Name	Genderage	Date elected	Shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company and other companies	Managers who are spouse or blood relatives within the second degree			Remarks (Note1)
					Shares	%	Shares	%	Shares	%			Title	Name	Relationship
											Manger of the Business Department, Lingdia Enterprise Manager of the wedding gown section, TAPEI LOVE FOREVER BRIDAL STUDIO President, Scientech GMBH
Vice president of the R&D Department	ROC	Kou-Hwa Chang (Note 2)	Male 61~65	2020.03.01	0	0	10	0	0	0	M.S., Dept. of Physics, National Tsing Hua University Deputy manager of the R&D Department, Pristine Optoelectronics Associate engineer, Optoelectronics Laboratory, Industrial Technology Research Institute Manager of the Quality Assurance Department, Merck Balzers Vice president, Scientech Corporation Vice president, Acromass Technologies, Inc.	None	None	None	None	None
Vice president	ROC	Ming-Hsun Lee	Male 46~50	2011.09.01	163,984	0.20%	20,000	0.02%	0	0	M.S., Dept. of Material Science and Engineering, National Central University Engineer, Vertex Precision Electronics Inc. Engineer, Kinik Precision Grinding Corporation Manager, Kinik Company	None	None	None	None	None
Vice president	ROC	Bruce Cheng	Male 56~60	2024.09.02	0	0	1,000	0	0	0	Lausanne IMD EMBA candidate M.S., Dept. of Business & Management, NCTU B.S., Dept. of Chemical Engineering, NTHU Sales Director, ASML TW Director of cost management, ASML Asia procurement director, EUV global customer service ASML MEMS strategic partnership sourcing manager, Qualcomm Procurement section manager, TSMC Chief process Engineer, Philips Display Component Dapon factory	None	None	None	None	None
Associate vice president	ROC	Chuan-Chang Feng	Male 51~55	2009.03.31	47,691	0.06%	0	0	0	0	B.S., Dept. of Electronic Engineering, Ta Hwa University of Science and Technology Section Chief, APack Technologies Inc. Engineer, Vanguard International Semiconductor Corporation Engineer, Coretronic Corporation	None	None	None	None	None
Associate vice president	ROC	Chien-Chung Lin (Note 2)	Male 51~55	2005.11.19	0	0	0	0	0	0	M.S., Dept. of Chemical Engineering, National Cheng Kung University R&D engineer, Sinonar Corporation	None	None	None	None	None

Title	Nationality	Name	Gender age	Date elected	Shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company and other companies	Managers who are spouse or blood relatives within the second degree			Remarks (Note1)
					Shares	%	Shares	%	Shares	%			Title	Name	Relationship
											Process integration engineer, UMC Deputy manager, Hejian Technology (Suzhou) Co., Ltd.
Associate vice president	ROC	Pei-Han Chung (Note 2)	Male 46~50	2022.6.21	0	0	0	0	0	0	PhD., Dept. of Science and Technology Management, National Chiao Tung University MS, Dept. of Electrical Engineering, National Cheng Kung University Sales Director, Picosun Taiwan Corporation Technical Industrialization Manager, Electronics and Optoelectronic Lab, Industrial Technology Research Institute	None	None	None	None	None
Associate vice president	ROC	Tsun-Hsiung Peng	Male 46~50	2021.9.22	0	0	0	0	0	0	M.S., Dept. of Materials Science and Engineering, National Sun Yat-Sen University Process engineer, TSMC Component engineer, UMC. Department manager, Xintec Inc.	None	None	None	None	None
Vice president	ROC	Chih Chang Lin	Male 46~50	2022.4.1	0	0	0	0	0	0	B.M., Dept. of Management Information System, University of South Australia -	None	None	None	None	None
Associate vice president	ROC	Chuan-Jen Fang (Note 2)	Male 46-50	2023.02.13	0	0	0	0	0	0	M.S., Dept. of Forestry, National Chung Hsing University Manager of Diffusion Process Department, Micron Technolog	None	None	None	None	None
Vice president	ROC	Hsiao-Pei Kuo	Female 41-45	2023.04.01	0	0	0	0	0	0	MBA, Fontbonne University Clerk, CitiMortgage Sr.Account Mgr., Martetech International Corp. Marketing Sales Engineer, Parrion Technology Equipment Co., Ltd.	None	None	None	None	None
Vice president	ROC	C.H. Hsieh	Male 61-65	2025.06.01	0	0	0	0	0	0	BS, Physic, Chun-Yuan University General Manager, UMC Europe B.V Asia Sales Director/Sempro Technology B.V.	President, Scientech GMBH	None	None	None	None
Associate vice president	ROC	I-Feng, Chang	Male 46-50	2023.04.01							B.S. Dept. of Electrical Engineering, Far East University Engineer, Dong Xiang Tech. Co. Engineer, Feng Teng Technology	None	None	None	None	None

Title	Nationality	Name	Gender age	Date elected	Shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company and other companies	Managers who are spouse or blood relatives within the second degree			Remarks (Note1)
					Shares	%	Shares	%	Shares	%			Title	Name	Relationship
Vice presiden	ROC	Yi-Lin Li	Male 56-60	2018.04.01	0	0	0	0	0	0	PhD., Institute of Information Management, National Chiao Tung University Deputy director of the Information Technology Department, Gallant Precision Machining Co., Ltd.	None	None	None	None	None
Associate vice president	ROC	Chris Huang	Male 61-65	2023.08.17	0	0	6,000	0.01%	0	0	Metropolitan State University Equipment Engineer, Motorola TW Equipment Engineer, National Devices Laboratory Equipment supervisor, business development manager Varian TW Business Development Mgr., Lam Research Service Mgr., ESEC TW Service Mgr., Aviza TW Service Head, Ultratech TW Project Mgr., Scientech China Customer support Mgr., Ev Group Taiwan Ltd.	None	None	None	None	None
Associate vice president	ROC	Jay Tsai (Note 2)	Male 56-60	2023.09.04	Note 2	Note 2	Note 2	Note 2	Note 2	Note 2	M.A., Dept. of Management, National Central University Project Manager, Grand Process Technology Corp. Senior Manager, Zillion Tek Co., Ltd. Vice president, Cheng Mei Instrument Technology Co., Ltd. Chairman's Office Advisor, Medigen Biotech Corp. Advisor, Aplus Precision Co., Ltd.	None	None	None	None	None
Associate vice president	ROC	Party Wen	Male 46-50	2024.04.01	0	0	0	0	0	0	Chung Hua University Process Engineer, Jin Min Jing Yan Co., Ltd. Equipment Engineer, UMC Process Engineer, UMC	None	None	None	None	None
Associate vice president	ROC	Alan Kao	Male 56-60	2024.06.24	0	0	0	0	0	0	B.S., Dept. of Electric Engineering, TaHwa University of Science and Technology Technical Manager, Nexchip Semiconductor Corp. Site Manager, AMAT Operation Manager, Lam/Site Customer Service Spare Engineering Manager, Novellus System Inc. ASM Produce Leader, ASML	None	None	None	None	None
Associate vice president	ROC	Chih-Tsang Tseng	Male 51-55	2024.12.02	0	0	0	0	0	0	M.S., Dept. Mechanical Engineering, National Taiwan Institute of Technology, Manager, TSMC PVD dept. Manager, TSMC Wet clean dept.	None	None	None	None	None

Title	Nationality	Name	Genderage	Date elected	Shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company and other companies	Managers who are spouse or blood relatives within the second degree			Remarks (Note1)
					Shares	%	Shares	%	Shares	%			Title	Name	Relationship
											Manager, TSMC Diffusion dept. Manager, TSMC BEOL Advanced Package CoWoS/InFO Laser grooving, Die saw, ECP plating, Lithography
Associate vice president	ROC	JCY Yeh	Male56-60	2024.12.02	0	0	0	0	0	0	M.S., Dept. of Physics, Chiao Tung University Customer Technologist Manager, Applied Materials Customer Integration Engineering Manager, ASE Customer Engineering Manager, Motech Advanced Process Manager, UMC	None	None	None	None	None
Associate vice president	ROC	Smart Chen	Male56-60	2025.03.10	0	0	0	0	0	0	B.S., Dept. of Electrical Engineering, St. John's University Vice President, Xinchongxin (Xiamen) Technology Co., Ltd. Senior Field Service Manager, Lam Research, Etch Section Manager, UMC Fab 12	None	None	None	None	None
Associate vice president	ROC	Lawrence Hung	Male41-45	2026.03.04	0	0	0	0	0	0	MS, Dept. of Physics, National Chung Hsing University Manufacturing Excellence Team Acting Manager, Micron Taiwan Back-end Senior Account Manager, Taiwan Mask Corporation	None	None	None	None	None
Associate vice president	ROC	John Yu	Male46-50	2026.04.01	0	0	0	0	0	0	B.S., Dept. of Science and Technology, Chung Chou University Sales representative, Standard Technology Corp. Assistant Manager, FairTech Corp.	None	None	None	None	None
Associate vice president	ROC	Sega Lin	Male51-55	2026.04.01	0	0	0	0	0	0	Dept. of Electronic Engineering, National Chin-Yi University of Technology Assistant Manager, Automation Department, Zig Sheng Industrial Technical Specialist, YFY Industrial Paper E&I Specialist, Shinfox Energy	None	None	None	None	None

Title	Nationality	Name	Gender age	Date elected	Shareholding		Shareholding of spouse and underage children		Shares held in the name of other persons		Main career (academic) achievements	Concurrent duties in the Company and other companies	Managers who are spouse or blood relatives within the second degree			Remarks (Note1)
					Shares	%	Shares	%	Shares	%			Title	Name	Relationship

Associate vice president	ROC	Chun-Tien Hung	Male 51-55	2026.04.01	0	0	0	0	0	0	M.S., Dept. of Telecommunications Engineering, Da-Yeh University Department Manager of Lithograph, Nexchip Deputy Manager of Lithograph, Powerchip Equipment Engineer of Lithograph, Winbond	None	None	None	None	None
Associate vice president	ROC	Wei-Chen Li	Male 51-55	2026.04.01	8,895	0.01%	0	0	0	0	M.S., Dept. of Power Mechanical Engineering, NTHU Assistant Manger, Asia IC Mic- Porcess, Inc.	None	None	None	None	None
Associate vice president, Accounting Division	ROC	Shao-Che Chuang	Male 61-65	2006.05.22	0	0	0	0	0	0	B.A., Dept. of Accounting, Tamkang University Manager of the Accounting Department, Golden Orange Electronics Co., Ltd. Manager, Priver Corp.	Supervisor, Scientech Engineering Corp.(Shanghai)	None	None	None	None
Head of Corporate Governance	ROC	Shu-Chen, Shen	Female 56-60	2023.04.01	18	0.00%	0	0	0	0	M.A., Finance, Fu Jen Catholic University Associate vice president of Underwriting Department, Capital Securities Corp.	Director, Renorigin Innovation Institute Co. Ltd. President, Zhenjia Investment Co. Ltd. Supervisor, Natgem Inc. Supervisor, Mingyuan Investment Co., Ltd	None	None	None	None
Manager of the Audit Office	ROC	Chi Wu	Male 51-55	2007.04.16	0	0	0	0	0	0	B.A., Dept. of Statistics, Fu Jen Catholic University Manager, Qmi Industrial Co., Ltd Manager, Pricewaterhousecoopers Taiwan	None	None	None	None	None

Note 1: In the event that the chairman and president or a position of the same level (top-level manager) are the same person, or a spouse or a first-degree relative thereof, relevant information such as the reasons, rationality, necessity, and future improvement measures must be disclosed: None
Note 2: Effective May 2, 2025, Hong-Jey Lee has been promoted to the position of CEO and Chih-Huei Chu has been reassigned to the position of Special Assistant to the Chairman's Office on Jan. 1, 2026. Kou-Hwa Chang retired on Feb. 28, 2025 and Chuan-Jen Fang, Jay Tsai, Chien-Chung Lin and Pei-Han Chung resigned on Mar. 3, 2025, June 30, 2025, Oct. 31, 2025 and Feb. 28, 2026 respectively.

II. Remuneration paid during the most recent fiscal year to directors, the president, and vice presidents

Remuneration paid to directors and independent directors 2025

Unit: NT$1,000

Title	Name	Directors' remuneration	Total Remuneration (A+B+C+D) as a % of the Net Income	Remuneration for concurrent duty as an employee	Total Remuneration (A+B+C+D+E+F+G) as a % of the Net Income	Remuneration received from an investee other than a subsidiary, or from the parent company
Compensation (A)	Disability retirement benefits (B)	Directors' compensation (C)	Fees for professional practice (D)	Salary, bonus, and special reimbursement (E)	Disability retirement benefits (F)	Employee compensation (G)
The Company	All companies within the financial statements	The Company	All companies within the financial statements	The Company	All companies within the financial statements	The Company
Chairman	Hung-Liang Hsieh	0	0	0	9,600	9,600
Vice Chairman	Ming-Chi Hsu
Director	Chung-Ho Shaw
Director	Han-Liang Hu
Director	Wei-Lin Hsieh
Independent director	Cheng-Li Yang	960	960	0	6,400	6,400
Independent director	Sung-Jen Fang
Independent director	Shui-Chuan, Shin
Independent director	Chun-Chi, Lin
1. Please describe the remuneration policy, system, criteria, and structure for independent directors, and the relevance of remuneration to factors such as the duty and risk they assume and the time they invest: The Company's independent directors are entitled to the director remuneration plus a fixed amount of monthly salary. Remuneration for directors and independent directors alike is determined based on their contribution during their term of office and the weight specified in the director remuneration policy passed by the Remuneration Committee.2. In addition to as disclosed in the above table, the remuneration received by the directors for their services provided (such as serving as a non-employee consultant for the parent company/any of the consolidated companies/investees) in the most recent fiscal year: None.

Note: The Company resolved to distribute employee remuneration for 2025 in the amount of NT$126,500 thousand and director remuneration for 2025 in the amount of NT$16,000 thousand at the Board of Directors meeting dated March 10, 2026.

Table of Remuneration Ranges

Directors' remuneration range	Name of Director
	Remuneration equal to the sum of A, B, C, and D		Remuneration equal to the sum of A, B, C, D, E, F, and G
	The Company	All companies within the financial statements	The Company	All companies within the financial statements
NT$1,000,000 (inclusive)~NT$2,000,000 (exclusive)	Cheng-Li Yang;Sung-Jen Fan; Chung-Ho Shaw; Han-Liang Hu; Ming-Chi Hsu; Wei-Lin Hsieh; Shui-Chuan Shin; Chun-Chi Lin	Cheng-Li Yang;Sung-Jen Fan; Chung-Ho Shaw; Han-Liang Hu; Ming-Chi Hsu; Wei-Lin Hsieh; Shui-Chuan Shin; Chun-Chi Lin	Cheng-Li Yang;Sung-Jen Fan; Chung-Ho Shaw; Han-Liang Hu; Shui-Chuan Shin; Chun-Chi Lin	Cheng-Li Yang;Sung-Jen Fan; Chung-Ho Shaw; Han-Liang Hu; Shui-Chuan Shin; Chun-Chi Lin
NT$2,000,000 (inclusive)~NT$3,500,000 (exclusive)	Hung-Liang Hsieh	Hung-Liang Hsieh
NT$3,500,000 (inclusive)~NT$5,000,000 (exclusive)	-	-	Wei-Lin Hsieh	Wei-Lin Hsieh
NT$5,000,000 (inclusive)~NT$10,000,000 (exclusive)	-	-	Hung-Liang Hsieh	Hung-Liang Hsieh
NT$10,000,000 (inclusive)~NT$15,000,000 (exclusive)	-	-	Ming-Chi Hsu	Ming-Chi Hsu
Total	9	9	9	9

Note 1. The Company resolved to distribute employee remuneration for 2025 in the amount of NT$126,500 thousand and director remuneration for 2025 in the amount of NT$16,000 thousand at the Board of Directors meeting dated Mar. 10, 2026.
2. Supervisors' remuneration: Not applicable because the Company adopts an audit committee system.

2. Remuneration to the president and vice presidents

2025 Unit:NT$1,000
Title	Name	Salary (A)		Disability retirement benefits (B)		Bonus and special reimbursement (C)		Employee compensation (D)				Total Remuneration (A+B+C+D) as a % of the Net Income
		The Company	All companies within the financial statements	The Company	All companies within the financial statements	The Company	All companies within the financial statements	The Company		All companies within the financial statements		The Company	All companies within the financial statements
								Amount in cash	Amount in shares	Amount in cash	Amount in shares
Vice Chairman	Ming-Chi Hsu	18,197	21,027	873	873	23,153	17,683	17,631	0	17,683	0	57,745 5.20%	62,776 5.66%
CEO	Hong-Jey Lee
President of the Business Group	Kaan Lu Tzou
Vice president	Chih-Huei Chu
Vice president	Kou-Hwa Chang (Note 2)
Vice president	Ming-Hsun Lee
Vice president	Bruce Tseng
Vice president	C.H. Hsieh
Vice president	Yi-Lin Li

Note 1: The Company resolved to distribute employee remuneration for 2025 in the amount of NT$126,500 thousand and director remuneration for 2025 in the amount of NT$16,000 thousand at the Board of Directors meeting dated March 10, 2026.
Note 2: Kou-Hwa Chang retired on Feb. 28, 2025.

Table of Remuneration Ranges

Range of remuneration paid to the Company's president and vice presidents	Name of President and vice president
	The Company	All companies within the financial statements
Under NT$1,000,000	C.H. Hsieh, Kou-Hwa Chang (Note 2)	Kou-Hwa Chang (Note 2)
NT$1,000,000 (inclusive)~NT$2,000,000 (exclusive)	-	-
NT$2,000,000 (inclusive)~NT$3,500,000 (exclusive)		C.H. Hsieh
NT$3,500,000 (inclusive)~NT$5,000,000 (exclusive)	Chih-Huei Chu ; Bruce Tseng	Bruce Tseng
NT$5,000,000 (inclusive)~NT$10,000,000 (exclusive)	Yi-Lin Li; Ming-Hsun Lee	Yi-Lin Li ; Chih-Huei Chu; Ming-Hsun Lee
NT$10,000,000 (inclusive)~NT$15,000,000 (exclusive)	Hong-Jey Lee ;Kaan Lu Tzou ;Ming-Chi Hsu	Hong-Jey Lee ;Kaan Lu Tzou;Ming-Chi Hsu
Total	9	9

Note 1: The Company resolved to distribute employee remuneration for 2025 in the amount of NT$126,500 thousand and director remuneration for 2025 in the amount of NT$16,000 thousand at the Board of Directors meeting dated Mar. 10, 2026.
Note 2: Kou-Hwa Chang retired on Feb. 28, 2025.

Names of managerial officers who are assigned employee remuneration and the status of assignment

2025
Unit: NT$1,000

Title		Name	Amount paid in shares	Amount paid in cash	Total	Total as % of the Net Income
Manager	Vice Chairman	Ming-Chi Hsu	0	36,369	36,369	3.28%
	CEO	Hong-Jey Lee
	President of the Business Group	Kaan Lu Tzou
	Vice president	Chih-Huei Chu
	Vice president	Kou-Hwa Chang
	Vice president	Ming-Hsun Lee
	Vice president	Bruce Tseng
	Associate vice president	Chuan-Chang Feng
	Associate vice president	Chien-Chung Lin
	Associate vice president	Pei-Han Chung
	Associate vice president	Chun-Hsiung Peng
	Vice president	Yi-Lin Lee
	Manager	Wei-Lin Hsieh
	Associate vice president	Chih Chang Lin
	Associate vice president	I-Feng, Chang
	Head of Corporate Governance	Shu-Chen, Shen
	Associate vice president	Hsiao-Pei Kuo
	Associate vice president	Chuan-Jen Fang
	Associate vice president	Alan Kao
	Associate vice president	Chih-Tsang Tseng
	Associate vice president	JCY Yeh
	Associate vice president	Jay Tsai (Note 2)
	Associate vice president	Chris Huang
	Associate vice president	Party Wen

Unit: NT$1,000

Title		Name	Amount paid in shares	Amount paid in cash	Total	Total as % of the Net Income
	Associate vice president	Smart Chen (Note 2)
	Associate vice president	C.H. Hsieh (Note 2)
	Associate vice president, Accounting Division	Shao-Che Chuang
	Manager of the Audit Office	Chi Wu

Note 1: The Company resolved to distribute the employee remuneration for 2025 in the amount of NT$126,500 thousand at a Board of Directors meeting on Mar. 10, 2026; such amount was calculated based on the ratio of the actually distributed amount for 2024 to the employee remuneration for 2024.
Note 2: Jay Tsai resigned on Mar. 3, 2025. Party Wen, Smart Chen and C.H. Hsieh assumed office on Mar. 10, 2025, Mar. 10, 2025 and June 1, 2025, respectively.

Separately compare and describe total remuneration, as a percentage of net income stated in the consolidated financial reports or individual financial reports, as paid by the Company and by each other company included in the consolidated financial statements during the past 2 fiscal years to directors, presidents, and vice presidents, and analyze and describe remuneration policies, standards, and packages, the procedure for determining remuneration, and its linkage to operating performance and future risk exposure.

(1) Below is the analysis of the total remuneration, as a percentage of net income stated in the consolidated financial reports or individual financial reports, as paid by the Company and by each other company included in the consolidated financial statements during the past 2 fiscal years to directors, presidents, and vice presidents:

Item	Ratio of total remuneration to net income
	The Company’s individual financial statements		Consolidated financial statements
	2025	2024	2025	2024
Director	NT$ 37,874 thousand 3.41%	NT$ 33,514 thousand 3.62%	NT$ 38,394 thousand 3.46%	NT$34,048 thousand 3.67%
President and vice president	NT$ 57,745 thousand 5.20%	NT$ 53,352 thousand 5.76%	NT$ 62,776 thousand 5.66%	NT$ 55,346 thousand 5.97%

(2) The remuneration policies, standards and packages, the procedures for determining remuneration and their relationship to the Company's operating performance and future risks:

A. The Company’s independent directors are entitled to a fixed amount of remuneration. Other directors are entitled to no compensation other than the reimbursement of transportation expenses required for attending a Board meeting. In addition, according to Article 20 of the

Company's Articles of Incorporation, no less than 2% of the annual earnings may be allocated as directors' remuneration. Such remuneration is firstly proposed to the Remuneration Committee in accordance with the Company's remuneration distribution principles; if the committee gives approval, such remuneration proposal is then summed to the Board of Directors and, if approved, implemented.

B. The appointment of the president and vice presidents is carried out according to the Company's regulations; the compensation for the president and vice presidents is based on the Company's regulations and the payment standards in the industry. Salary structure mainly comprises base salary, job pay differentials, bonus, and monetary perks.

C. The salary adjustment, year-end bonus, and bonus distribution therefor are determined based on the Company's "Employee Promotion Regulations" and "Employee Performance Assessment Regulations". Performance evaluation includes criteria such as managers' KPI performance, professional skills, core occupational competencies, extent of contribution to the Company, personal performance, and personal potential and prospect. The distribution proposal is firstly drafted by the management executives with consideration given to personal performance and the Company's operational performance, then approved by the executives with authority, then submitted to the Remuneration Committee for consideration, and, if approved, implemented. The remuneration system is reviewed, where appropriate, based on applicable laws and the status of operations, so as to strike a balance between the Company's sustainable operations and risk control.

III. Corporate governance implementation

(I) Operation of the board of directors

The Board of Directors held 6 meetings and 1 meeting during 2025 and 2026, and during the period until the publication date of this annual report with a total of 7 meetings, respectively; The attendance and presence of directors are stated as follows:

Title	Name	Number of attendance (presence) in person	Number of attendance by proxy	Attendance (presence) rate (%)
Chairman	Hung-Liang Hsieh	7	0	100%
Independent director	Sung-Jen Fang	7	0	100%
Independent director	Cheng-Li Yang	7	0	100%
Independent director	Shui-Chuan Shin;	7	0	100%
Independent director	Chun-Chi Lin	7	0	100%
Director	Ming-Chi Hsu	7	0	100%
Director	Chung-Ho Shaw	7	0	100%
Director	Han-Liang Hu	6	1	86%
Director	Wei-Lin Hsieh	6	1	86%
Note: Each Board of Directors meeting is attended by at least two independent directors in person. Other matters to be recorded:

I. In the event of any of the following in a Board of Directors meeting, the dates of meeting, session, contents of motions, the opinions of independent directors, and the Company's response to the opinions should be specified: (I) Matters specified in Article 14-3 of the Securities and Exchange Act:

Board of Directors meeting	Proposal Content and Follow-up Implementation	Whether an independent director objects or has a qualified opinion
5th meeting of the 11th session Jan.07, 2025	1. Amendment to the Subsidiary's "Procedures for Acquisition or Disposal of Assets	None
	2. Subsidiary purchases office	None
	3. Dissolution of the subsidiary “Transcend Capital Corp.”	None
	Opinion of independent directors: None.
	The Company’s response to the independent directors’ opinion: None.
	Resolution: Unanimously approved by all directors attending the board meeting.
6th meeting of the 11th session Feb. 27, 2025	1. Proposal to appoint the attesting CPAs for the Company’s 2025 financial statements.	None
	2. Proposal to loan to others	None
	3. Proposal to issue the Company’s 2024 Internal Control System Statement.	None
	Opinion of independent directors: None.
	The Company’s response to the independent directors’ opinion: None.
	Resolution: Unanimously approved by all directors attending the board meeting.
7th meeting of the 11th session May 2, 2025	1. Proposal on the Consolidated Financial Report for Q1, 2025	None
	Opinion of independent directors: None.
	The Company’s response to the independent directors’ opinion: None.
	Resolution: Unanimously approved by all directors attending the board meeting.
8th meeting of the 11th session Aug. 1, 2025	1. Proposal on the consolidated financial report for 2025 Q2	None
	2. Proposal on the Company’s risk management policies and procedures	None
	3. Proposal on the provision of endorsement and guarantee for Scientech Engineering (Hong Kong) Limited for its short-term unsecured credit facility from banks, with an application for a one-year renewal.	None
	Opinion of independent directors: None.
	The Company’s response to the independent directors’ opinion: None.
	Resolution: Unanimously approved by all directors attending the board meeting.
9th meeting of the 11th session Nov. 11, 2025	1. Proposal on the consolidated financial report for 2025 Q3	None
	2. Proposal to revise the Company’s “Internal Control System”.	None
	3. Proposal to submit the Company’s audit plan for 2026.	None
	Opinion of independent directors: None.
	The Company’s response to the independent directors’ opinion: None.
	Resolution: Unanimously approved by all directors attending the board meeting.
11th meeting of the 11th session Mar. 10, 2026	1. Proposal to appoint the attesting CPAs for the Company’s 2025 and 2026 financial statements	None
	2. The Company’s 2025 Financial Statements (including consolidated financial statements)	None
	3. Proposal to loan of funds to others.	None
	4. Proposal to issue the Company’s 2025 Internal Control System Statement.	None

	Opinion of independent directors: None.
	The Company’s response to the independent directors’ opinion: None.
	Resolution: Unanimously approved by all directors attending the board meeting.

(11) Any other documented objections or qualified opinions raised by an independent director against a board resolution: None

Disclosure regarding avoidance of interest-conflicting motions, including the names of directors concerned, the motions, the nature of conflicting interests, and the voting process:

On Feb. 27, 2025, the Board of Directors submitted the proposal to distribute employee remuneration and director remuneration for 2024. Since the proposal involves the interest of Chairman Hung-Liang Hsieh, Director Ming-Chi Hsu, and Director Wei-Lin Hsieh who are also managers of the Company, the Company’s Regulations Governing Procedure for Board of Directors Meetings requires that they recuse themselves from the discussion and voting of the proposal. Therefore, Chairman Hung-Liang Hsieh designated Director Sung-Jen Fang to chair the discussion and voting of the proposal on his behalf. Except for the said directors who recused themselves to avoid conflict of interest, other directors approved the proposal in whole and reported it to the Shareholders' Meeting.

On Mar. 10, 2026, the Board of Directors submitted the proposal to distribute employee remuneration and director remuneration for 2025. Since the proposal involves the interest of Chairman Hung-Liang Hsieh, Director Ming-Chi Hsu, and Director Wei-Lin Hsieh who are also managers of the Company, the Company’s Regulations Governing Procedure for Board of Directors Meetings requires that they recuse themselves from the discussion and voting of the proposal. Therefore, Chairman Hung-Liang Hsieh designated Director Cheng-Li Yang to chair the discussion and voting of the proposal on his behalf. Except the said directors who recused themselves to avoid conflict of interest, other directors approved the proposal in whole and reported it to the Shareholders' Meeting.

A TSWE- or TPEx-listed company shall disclose information on the director’s self-evaluation (or peer evaluation) in terms of frequency, period, scope, method, and content, and shall fill in Table 2 Status of Directors Performance Evaluation Implementation.

Evaluation periodicity	Evaluation period	Evaluation scope	Evaluation method	Evaluation content
Annually	Jan. 2025–Dec. 2025	Note 1	Through a form designed by the Company itself	Note 2

Note 1: The evaluation scope covers 1. Self-evaluation of the performance of the Board of Directors as a whole; 2. Self-evaluation of the performance of the board members; 3. Self-evaluation of the performance of the Remuneration Committee; and 4. Self-evaluation of the performance of the Audit Committee; 5. Self-evaluation of the performance of the Sustainable Development Committee.

Note 2: Evaluation content: A. The content of the self-evaluation of the performance of the Board of Directors as a whole contains the extent of participation in the operations of the Company; improvement in the quality of the board of directors' decision making; composition and structure of the board of directors; election and continuing education of the directors; and internal control. B. The content of the self-evaluation of the performance of the board members covers the alignment of the goals and missions of the Company; awareness of the duties of a director; participation in the operations of the Company; management of internal relationships and communication; the director's professionalism and continuing education; and internal control. C. The content of the self-evaluation of the performance of the functional committees covers the participation in the operations of the Company; awareness of the duties of the functional committees; improvement in quality of decisions made by the committees; composition of the committees and election of their members; and internal control.

An evaluation of targets for strengthening the functions of the board during the current and immediately preceding fiscal years.

The Company has four elected independent directors, who assemble the Audit Committee, thus enhancing corporate governance.

The Company has formulated the Rules for Performance Evaluation of Board of Directors; it distributes self-performance evaluation questionnaire in Decembers to all board members. The questionnaire evaluates not only the operation of the Board of Directors as a whole, but also the performance of individual board members. In terms of improvement in information transparency, the Company’s financial information and material motions are all resolved at the Board of Directors as required by the Regulations Governing Procedure for Board of Directors Meetings of Public Companies. Material resolutions are also disclosed on the Market Observation Post System (MOPS) in accordance with the public information disclosure principles.

The self-evaluation of the performance of the board members includes evaluation items such as participation in the operations of the Company, improvement in the quality of the board of directors' decision making, composition and structure of the board of directors, election and continuing education of the directors, and internal control. To enhance the continuing education of directors and improve the enterprise risk management function, the Company plans to recruit dedicated instructors to give lessons to directors within the Company.

As of May 2, 2025, the training course “Enterprise employee reward tools and case sharing” was completed, taken by 8 incumbent directors: As of Nov. 11, 2025, the training course “Sustainable development of talent” was completed, taken by 7 incumbent directors. In addition, the directors also participated in the following courses respectively: “Global Economic Outlook 2025”, “Legal Compliance Briefing on Insider Equity Transactions in 2025”, “Corporate Governance and Securities Regulations - Financial Statement Interpretation and Fraud Case Sharing”, “Series of Courses for Directors, Supervisors and Corporate Governance Executives - Case Studies on Financial Statement Fraud”.

(II) Operation of the audit committee:

The Company adopts an audit committee system. The Audit Committee is composed of 4 independent directors. The Audit Committee mainly serves the function of helping the Board of Directors improve the performance of corporate governance, mainly by formulating the Company's internal control system and performance evaluation system, reviewing the Company's financial statements to ensure its fair presentation, supervising the procedures pertaining to the Company's major business and financial conduct, ensuring that the Company complies with applicable laws and regulations, and appointing (discharging) the attesting CPAs. The professional qualifications and experience of the members of the Audit Committee are stated as follows:

Member's	Professional qualifications and experience
ConvenerCheng-Li Yang	Independent director Cheng-Li Yang hold a MBA degree in Tulane University of the USA; used to be an independent director of Giga-Byte Technology Co., Ltd., independent director of Ace Pillar Co., Ltd., supervisor of Tekcore Co., Ltd., and supervisor of Trade-Van Information Services Co.; and currently serve as Chairman of King Core Electronics Inc., Chairman of Allied Biotech Corp., and independent director of Giga-Byte Technology Co., Ltd. With his rich academic and pragmatic qualifications, he can provide the Company with advice on business operations and the development and technology of related industries.
Committee memberSung-Jen Fang	Independent director Sung-Jen Fang is a Ph.D. in Applied Materials Science and Engineering from Stanford University. He used to participate in the R&D of semiconductor advanced process in Texas Instruments and the R&D Department of United Microelectronics; be an adjunct assistant professor in the Department of Industrial Engineering of Yuan Ze University teaching semiconductor factory practicals; and be an independent director of Hycon Technology Corporation and Asolid Technology Co., Ltd. Currently, He is Chairman of Darwin Venture Management Corporation; director of GTM Holdings Corporation; director of Teco Electric & Machinery Co., Ltd.; and director of Teco Image Systems Co.,Ltd. He specializes in the semiconductor industry and the innovative management of technology companies.
Committee memberShui-Chuan,Shin	Independent director Shui-Chuan, Shin holds a Master's degree in Physics Dept. of National Tsing Hua University. He used to be a general manager of VisEra Technologies Company Ltd., director of TSMC; Currently, he is a director of Pearl S. Buck Foundation, director of Big-Fish-Huang Culture and Art Foundation, and director of Yuan T. Lee Foundation Science Education for All
Committee memberChun-Chi, Lin	Independent director, Chun-Chi, Lin holds a Master's degree in Applied Chemistry from National Tsing Hua University. He used to a Senior Director of TSMC, CEO & General Manager of VisEra Technologies Company Ltd., CEO of XINTEC INC., Executive Vice President of Global Unichip Corp. Group General Manager of Kanto-PPC Group; Currently, he served as President of Taiwan Electron Microscope Instrument Corp., director of Taiflex Scientific Co., Ltd., independent director of M31 Technology Corp. independent director of Silicon Optronics Inc., director of STEK CO., LTD., director of Jiji Investment Co., Ltd. and independent director of LandMark Optoelectronics Corp.

Duties of the Company’s Audit Committee include:

Business report
Review of the annual financial statements and the financial report of the second quarter audited by the attesting CPA.
Formulate and amend the internal control system and assess the effectiveness thereof; and formulate and amend the procedures for financial or operational actions of material significance such as acquisition or disposal of assets, derivatives trading, extension of monetary loans to others, and endorsements or guarantees for others.
Matters involving the personal interest of directors or supervisors.
Transaction of material assets or derivatives; material loaning of funds; provision of endorsement or guarantee.
The offering, issuance, or private placement of equity-type securities.
Appointment and discharge of, and compensation for, attesting CPAs; appointment and discharge of financial/accounting/internal audit officers.
A donation to a related party, or a major donation to a non-related party. However, public welfare donations for the emergency relief of major natural disasters may be ratified in the next board meeting.
Other material matters required by the competent authority by law.

The major content of the Audit Committee’s achievements in 2025 include:

Convening of the Audit Committee meetings: The Audit Committee mainly helped the Board of Directors execute and supervise the Company’s conduct in terms of accounting, audit, financial reporting procedures, and control of financial quality and financial ethnics. The main content, in addition to the 9 major tasks listed above, included the self-evaluation of the performance of the Audit Committee.
Evaluation of the effectiveness of the internal control system: After evaluating the policy and procedures pertaining to the Company’s internal control system, the Audit Committee believed the Company’s risk management system and internal control system effective on the basis that the Company had adopted necessary control mechanisms to monitor and correct any misconduct.
Review of the financial statements: After reviewing the 2025 Business Report, Earnings Distribution Proposal, Individual and Consolidated Financial Statements (including the balance sheet, statement of comprehensive income, statement of changes in equity, and statement of cash flows) that were prepared by the Company’s Board of Directors, the Audit Committee did not find any non-conformities, and thus prepared this Audit Committee Review Report in accordance with Article 14-4 of the Securities and Exchange Act and Article 219 of the Company Act.
Appointment of attesting CPA: By reviewing the independence and suitability of the appointed CPAs on February 27, 2025, and March 10, 2026, the Audit Committee completed the appointment of attesting CPAs for 2025 and 2026 respectively.
The Audit Committee reviews the audit report, which is prepared by the chief audit officer, against the content of the annual audit plan.

During 2025, and during 2026 until the publication date of this annual report, the Audit Committee held 5 meetings and 1 meeting, respectively, totaling 6 meetings (A), with the attendance and presence of directors which is stated as follows:

Title	Name	Number of attendance in person (B)	Number of attendance by proxy	Attendance rate (%) (B/A)	Remarks
Independent director	Cheng-Li Yang	6	0	100%	In office since June 7, 2016
Independent director	Sung-Jen Fang	6	0	100%	In office since June 11, 2018
Independent director	Shui-Chuan Shin;	6	0	100%	In office since June 14, 2024
Independent director	Chun-Chi Lin	6	0	100%	In office since June 14, 2024
Note: Each meeting is attended by at least two independent directors in person. Other matters to be recorded: I. In the event of any of the following circumstances in the audit committee, the dates of the Board of Director's meeting, session, content of motions, resolutions of the audit committee meetings, and the Company's response to audit committee members' opinion should be specified: (I) Matters specified in Article 14-5 of the Securities and Exchange Act:

Audit Committee	Proposal Content and Follow-up Implementation	Resolution not adopted by the Audit Committee but adopted by two thirds or more of all directors of the Board of Directors
4th meeting of the 5th session Jan.07, 2025	1. Amendment to the Subsidiary's "Procedures for Acquisition or Disposal of Asset".	None
	2. Subsidiary purchases office	None
	3. Dissolution of the subsidiary "Transcend Capital Corp."	None
	Opinion of Audit Committee members: None.
	The Company's response to the Audit Committee members' opinion: None.
	Resolution: Unanimously approved by Audit Committee members attending the board meeting.
5th meeting of the 5th session Feb. 27, 2025	1. Proposal to appoint the attesting CPAs for the Company's 2025 financial statements.	None
	2. Proposal to loan of funds to others	None
	3. Proposal to issue the Company's 2024 Internal Control System Statement.	None
	Audit Committee members' opinion: None.
	The Company's response to Audit Committee members' opinion: None.
	Resolution: Unanimously approved by all Audit Committee members attending the board meeting.
6th meeting of the 5th session May 2, 2025	1. Proposal on the consolidated financial report for 2025 Q1	None
	Opinion of Audit Committee members: None.
	The Company's response to Audit Committee members' opinion: None.
	Resolution: Unanimously approved by all Audit Committee members attending the board meeting.
7th meeting of the 5th session Aug. 1, 2025	1. Proposal on the consolidated financial report for 2025 Q2	None
	2. Proposal on the Company's Risk Management Policies and Procedures	None
	3. Proposal on the provision of endorsement and guarantee for Scientech Engineering (Hong Kong) Limited for its short-term unsecured credit facility from banks, with an application for a one-year renewal.	None
	Opinion of Audit Committee members: None.
	The Company's response to Audit Committee members' opinion: None.
	Resolution: Unanimously approved by all Audit Committee members attending the board meeting.
8th meeting of the 5th session Nov. 11, 2025	1. Proposal on the consolidated financial report for 2025 Q3	None
	2. Proposal to revise the Company's "Internal Control System".	None
	3. Proposal to submit the Company's audit plan for 2026	None
	Opinion of Audit Committee members: None.
	The Company's response to Audit Committee members' opinion: None.
	Resolution: Unanimously approved by all Audit Committee members attending the board meeting.
	1. Proposal to appoint the attesting CPAs for the Company's 2025 and 2026 financial statements	None
	2. The Company's 2025 financial statements (including consolidated financial statements)	None

| 9th meeting of the 5th session
Mar. 10, 2026 | 3. Proposal to loan funds to others. | None |
| --- | --- | --- |
| | 4. Proposal to issue the Company’s 2025 Internal Control System Statement. | None |
| | Opinion of Audit Committee members: None. | |
| | The Company’s response to Audit Committee members’ opinion: None. | |
| | Resolution: Unanimously approved by all Audit Committee members attending the board meeting. | |

(II) Any other resolutions that were approved by two thirds of Board members but not approved by the Audit Committee other than those described above: None

II. When there is avoidance of conflict of interest by an independent director, state the name of that independent director, the involved proposal(s), the cause(s) of the avoidance of conflict of interest, and the participation in voting of that independent director: None

III. Communication between the Independent Directors and internal audit officer and CPAs (e.g., matters, methods, and results of communication regarding the Company's financial and business status):

(I) Communication between the internal audit officer and the Audit Committee:

Periodically, the Company’s audit officer reports at an Audit Committee meeting at least quarterly and will immediately report to the Audit Committee upon detection of any anomaly. The officer also answers any questions raised by the independent directors and enhances the audit content as instructed by the independent director to ensure the effectiveness of the internal control system. For details, refer to the Company’s website: http://www.scientech.com.tw
In normal business days and at irregular intervals, the audit content will be communicated by phone or email, or face to face; any material violation is immediately reported to the independent directors.

(II) Communication between CPAs and the Audit Committee:

Periodically, at least four times a year, CPAs communicate with the Audit Committee about the implementation and results of the review or audit of the quarterly or annual financial statements around the time when such statements are being reviewed or audited. For details, refer to the Company’s website: http://www.scientech.com.tw
At irregular intervals, if it is necessary to have immediate communication or discussion about operations or individual internal control cases, a meeting will be arranged where appropriate.

(IV) Performance Evaluation

The Company conducts an internal self-evaluation of the Audit Committee's performance on an annual basis. The most recent assessment period was from January 1, 2025 to December 31, 2025. The assessment included the Committee's level of participation in company operations, understanding of the responsibilities of functional committees, improving the decision-making quality of functional committees, the composition and selection of members of functional committees, and internal controls. The assessment result was 96 points, and the report was submitted to the Board of Directors on March 10, 2026.

(III) The Company's implementation of corporate governance and the differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reasons, therefore.

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
I. Has the Company formulated and disclosed its corporate governance best practice principles in accordance with the “Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies”?	V		The Company has formulated its own “Corporate Governance Best Practice Principles”, by which all work is carried out. Up until now there is no major difference.	None
II. The Company's equity structure and shareholder equity
(I) Has the Company established internal operating procedures to handle shareholder recommendations, doubts, disputes and litigations, and implemented them in accordance with the procedures?	V		1. The Company handles shareholder recommendations, doubts, disputes and litigations by law.
In addition to having a spokesperson system, the Company also commissioned a stock agency to set up a post dedicated to handling the Company’s stock affairs.
Furthermore, the Company’s website also has an investor’s zone in which they can raise any questions and through which the Company can handle shareholder recommendation or disputes.	None
(II) Does the Company have a list of the major shareholders who actually control the Company and those who ultimately have control over the major shareholders?	V		1. As required by law, the Company periodically discloses a list of major shareholders and their ultimate controllers, and files any changes therein, if any. Meanwhile, through interaction with major shareholders, the Company is able to always get a good grasp of the major shareholders who actually control the Company, as well as their ultimate controllers.	None
(III) Has the Company established and implemented risk control and firewall mechanisms between affiliated companies?	V		1. The Company operates independently from associates and has them establish their own internal control system and internal audit system. There are also the “Regulations Governing the Transactions between Group Entities, Specific Companies, and Related Parties” and the “Regulations Governing the Monitoring of Subsidiaries” in place, which are implemented to effectively control the operating risks of associates.	None

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
(IV)Has the Company formulated internal regulations to prevent insiders from trading securities using undisclosed information on the market?	V		1.The Company has formulated internal regulations governing the management approaches for insider-trading prevention, as well as the Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct, prohibiting insiders from trading marketable securities using information not disclosed to the market.	None
III. Composition and responsibilities of the Board of Directors
(I) Has the Board of Directors formulated policy regarding the diversity of membership and implemented the same accordingly?	V		1.The membership composition of the Board of Directors is based on the “Corporate Governance Best Practice Principles” and “Procedures for Election of Directors”, specifically by considering the board membership diversity from different aspects, including, but are not limited to, gender, age, nationality, culture, professionalism (e.g., law, accounting, industry, finance, marketing, or technology), professional skills, and industrial experience. For the embodiment of board membership diversity, refer to Note 1. The Company’s Board of Directors is composed of nine directors, of whom four are independent directors and one is female independent directors. Board members are experts in management, science and engineering, or financial analysis; have involved in the management of the technology industry; have the literacy that the Company needs such as industrial knowledge about semiconductors, operational judgment capability, a cosmopolitan market view, leadership, and decision-making capability; and can offer professional advice from different aspects, thus helping improve the Company’s operating performance and management benefits. As for the Company’s board membership diversity policy, it attaches importance to gender equality, in that it stipulates that female directors account for no less than 20% of total board seats. For details on P.46, refer to Note 1: Status of implementation of board membership diversity.	None

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
(III) In addition to the Remuneration Committee and the Audit Committee established in accordance with law, has the company voluntarily set up other functional committees?	V		1. The Company has established the Remuneration Committee and the Audit Committee in law, and also set up a Sustainable Development Committee. In the future, other functional committees will be set up if required.	None
(IV) Has the Company established its Rules for Performance Evaluation of Board of Directors and the evaluation methods, conducted the performance appraisal regularly every year and provided the results to the board as the reference for directors' remuneration and nomination and renewal?	V		1. On April 28, 2015, the board approved the Rules for Performance Evaluation of Board of Directors, by which the board performance is evaluated annually. The Company distributes self-performance evaluation questionnaire in Decembers to all board members. The questionnaire evaluates not only the operation of the Board of Directors as a whole, but also the performance of individual board members. The content of the self-evaluation of the performance of the Board of Directors as a whole contains the extent of participation in the operations of the Company; improvement in the quality of the board of directors' decision making; composition and structure of the board of directors; election and continuing education of the directors; and internal control. In addition, the content of the self-evaluation of the performance of the board members covers the alignment of the goals and missions of the Company; awareness of the duties of a director; participation in the operations of the Company; management of internal relationships and communication; the director's professionalism and continuing education; and internal control. The content of the self-evaluation of the performance of the Audit Committee covers the participation in the operations of the Company; awareness of the duties of the Audit Committee; improvement in quality of decisions made by the Audit Committee; composition of the Audit Committee and election of its members; and internal control. The content of the self-evaluation of the performance of the Remuneration Committee covers the participation in the operations of the Company; awareness of the duties of the Remuneration Committee; improvement in quality of decisions	None

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
			made by the Remuneration Committee; composition of the Remuneration Committee and election of its members; and internal control.
The latest evaluation of the performance of the Board of Directors as a whole and the performance of individual board members was completed in Jan. 2026. The evaluation results had been presented to the Board of Directors on March 10, 2026. The results indicate a score of 93 points for the evaluation of the Board of Directors as a whole, 98 points for the self-evaluation of individual board members, and 96 points for the evaluation of functional committees, all of which will be referenced when determining the remuneration for directors and the nominees for the director election.
Suggestions and improvements for the Board of Directors Evaluation in 2025:
The board of directors should strengthen its operations regarding the selection and continuing education of directors.
1. Female representation on the Board
2. Board diversity
3. Independent director succession and tenure management
(IV)Does the company regularly evaluate the independence of attesting CPAs?	V		1.The Company evaluates the independence and suitability of appointed CPAs annually in accordance with the Company’s “Corporate Governance Best Practice Principles” and with reference to the AQI’s report. The evaluation for 2025 and 2026 was completed at the Board of Directors meeting dated Feb. 27, 2025 and Mar. 10, 2026, respectively. The evaluation criteria were based on the statement, which was prepared by CPAs according to the “Bulletin of the Norm of Professional Ethics for Certified Public Accountant of the Republic of China No. 10. Integrity, Objectivity and Independence” issued by the CPA ASSOCIATIONS R.O.C.(TAIWAN), stating therein that the CPAs did not violate any independence or rules governing conflict on interest. Based on the statement, the Company evaluated whether the CPAs are the Company’s directors or shareholders, or whether they receive salary from the Company. In doing so, the Company concluded that the CPAs are not a stakeholder of the Company. The Company also obtained information on the CPAs’ academic	None

Item	The State of Operation
	Yes	No	Summary description
			and work experience as well as their customers so as to evaluate their suitability (for details, refer to p.46 & 47; Note 2: CPAs Independence Evaluation Criteria.)
IV. Has the Company allocated qualified and sufficient number of personnel and appointed managers in charge of corporate governance affairs (including but not limited to furnishing information required for business execution by directors and supervisors, assisting directors and supervisors to comply with laws, handling matters relating to board meetings and shareholder meetings according to laws, handling matters relating to business registration and registration modification, recording minutes of board meetings and shareholder meetings, etc.)?	V		1.The Company's chairman's office is the unit to promote corporate governance. On May 5, 2023, the board of directors appointed Shu-Chen, Shen, Associate vice president, who has more than three years of experience in the management of legal affairs in the public offering company, as the full-time corporate governance supervisor to be responsible for handling the affairs of the board of directors and shareholders' meetings, and responsible for the provision of materials required for the directors to perform their duties; convening of the Board of Directors meetings and Shareholders' Meetings by law and handling of matters thereof; conducting of business registration and registration modification within the timeframe; taking and distribution of minutes of the Board of Directors meetings and Shareholders' Meetings on time; convening of investors’ conference; participation in investment forum at irregular intervals; establishment of a spokesperson system; and establishment of diverse communication channels for communication with investors, so as to protect shareholders’ equity and enhance the board functions.

The major achievements of the corporate governance unit in 2025 are as follows: 1. Conducting Board of Directors meeting and shareholder meeting related matters in accordance with law; 2. preparing minutes of Board of Directors meetings and shareholder meetings; 3. assisting directors and supervisors in continuing education; 4. providing information necessary for directors and supervisors to perform their duties; 5. assisting directors and supervisors to comply with laws and regulations; 6. organizing charitable events; 7. irregularly assisting in the communication between independent directors, audit officers, CPAs, and the management - the communication is good so far; 8. uploading the results of the said communication to the Company’s website for investors’ reference; and 9. informing the Board of Directors members of the competent authority’s directions or regulations on corporate governance. | None |

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
			The Company’s supervisor of corporate governance takes 15 hours of relevant course training in 2025.
V.Has the company established communication channels with stakeholders (including but not limited to shareholders, employees, customers and suppliers, etc.) and a special section for stakeholders on the company's website, and responded appropriately to important corporate social responsibility issues that are of concern to stakeholders?	V		1.The Company has a spokesperson system, which is a communication channel with stakeholders, and has set up a special section for stakeholders on its website. Stakeholders can also communicate with the company by telephone, mail, and email. The Company has set up a “Company Mailbox”, through which internal and external personnel can submit suggestions or file complaints to the Company. The Company summarizes communication matters with stakeholders every year, starting from 2019, and reports the same to Board of Directors annually. For details, please refer to the Company's website: http://www.scientech.com.tw/zh-hant/Investor/Governance/StatusReport//5482-8-. The latest report to the board of directors on communication with stakeholders was on May 10, 2026.	None
VI.Has the company appointed a professional stock affairs agency to handle matters for shareholder meetings?	V		1.The Company has appointed CTBC Bank, a professional stock agency, to handle the Shareholders' Meetings and stock affairs.	None
VII. Public disclosure of information
(I) Has the Company set up a website to disclose finance and business matters and corporate governance information?	V		1. The Company has set up a website, and discloses information on its financial, business, and corporate governance affairs on the Company’s website and the Market Observation Post System (MOPS) as required by law.	None
(II)Has the Company adopted other means of information disclosure (such as setting up an English website, appointing dedicated personnel responsible for the collection and disclosure of	V		1. The Company has established a corporate website with a dedicated investor relations section, where financial, business, and corporate governance information is updated regularly for investors' reference. The Company has designated a person dedicated to collecting and disclosing the Company’s information and has implemented a spokesperson system as required by law. Information on the Company’s investor’ conference is announced simultaneously on the Market	None

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
Company information, implementing a spokesperson system, posting the Company's earnings calls on its website, etc.)?			Observation Post System (MOPS) as required by law, and on the investor zone on the Company's website.
(III)Does the Company publish and make official filing of annual financial report within two months after the end of an accounting period, and publish/file Q1, Q2 and Q3 financial reports along with the monthly business performance statements before the required due dates?	V		1. For fiscal year 2025, the Company announced and filed its annual financial report within two months after the end of the fiscal year. Furthermore, the Company announced and filed its quarterly financial reports for the first, second, and third quarters ahead of the statutory deadlines and provided timely monthly updates on its business performance.	None
VIII. Does the company have other important information that is helpful to understand its implementation of corporate governance (including but not limited to employee rights, employee care, investor relations, supplier relations, stakeholder rights, continuing education of directors and supervisors, implementation of risk management policies and risk measurement standards, implementation of customer policies, the company’s purchase	V		(I) Employee rights and employee care
1. The Company always pursues harmony and a win-win situation when it comes to employees’ right and carries out the various management systems in accordance with applicable labor laws and regulations.
2. Upholding the ideal that all men are equal, the Company’s management policy and measures respecting recruitment, employment, promotion, etc. do not discriminate based on sex, age, race, religion, or political affiliation. In addition, the Company has made available several smooth complaint-filing and communication channels, in that employees may reflect their opinions at the annual meeting, through the complaint-filing hotline or employee mailbox, or at a labor-management meeting. Since establishment, the Company has not had any material labor dispute.
3. Employee welfare: The Company organizes group tours and employee activities from time to time every year to enhance the interaction between colleagues and their families, and the affection and recognition of colleagues towards the Company.	None

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
of liability insurance for directors and supervisors, and so on)?			4. For details, refer to Four - Operational Highlights - Labor relations on p.127~133 of this annual report, which describes the Company’s care for employees and employees’ rights.

(I) Investor relations
1. The Company has a spokesperson system and a stock affairs unit, which deal with shareholder suggestions or disputes.
2. The Company has set up a post dedicated to disclosing real-time information on any changes in the Company’s financials, business, or shareholding of insiders on the Market Observation Post System (MOPS), and always keeps good communication with shareholders.

(III) Supplier relations and stakeholder rights
The Company always sticks to the principle of integrity and mutual benefits when it comes to transactions with suppliers in order to maximize the benefits there between, thereby forging a stable partnership. The Company regularly evaluates suppliers and thus fully communicating with them. Therefore, the business relation between the Company and suppliers has been good. In addition, being a public company, the Company discloses information on its operations as required by law, so as to provide timely information for stakeholders.

(IV) Continuing education of directors: The Company periodically urges directors to attend relevant courses. For details, refer to p.49 of the Appendix below.

(V) Implementation of risk management policies and risk measurement standards: The Company has established and implemented its internal control and internal audit systems to reduce its operational risks. Please refer to Five. Review and Analysis of the Financial Position and Results of Operations and Risk Management on p.139 ~147 of this annual report.

(VI) Implementation of customer policies: The Company keeps promoting the quality management policy to ensure service quality and customer satisfaction. | |

Item	The State of Operation			The differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies for TWSE/GTSM Listed Companies and the reasons therefor.
	Yes	No	Summary description
			(VII) The Company’s purchase of liability insurance for directors and supervisors: The Company assesses the insured amount of the liability insurance policy for directors every year. This year, the Company purchased a liability policy of US$3 million for each director and major manager, and reported critical insurance content such as insured amount, insurance coverage, and insurance premium to the Board of Directors meeting dated November 11, 2025.

(VIII) The Company has formulated the “Regulations for Prevention of Insider Trading”. In addition, the Company has a person dedicated to have the information on the Company’s operations approved by the competent authority within the timeframe and in the manner specified by the competent authority; any material information treatment or disclosure thereafter will be carried out on the same basis. Meanwhile, the Company from time to time informs insiders of any material internal information. | |
| IX. Please explain improvements that have been made as well as priorities to improve the results of the Corporate Governance Evaluation issued by the Taiwan Stock Exchange Corporate Governance Center:

The Company performed exceptionally in the Corporate Governance Evaluation. The Company assessed the parts that it failed to score for improvement measures, and prioritized such improvement measures as follows:

(I) Improvement that has been made: 1. All directors are elected under the nomination system to implement corporate governance. 2. Ballots are cast electronically. 3. An investors’ conference is held every year. 4. Cyber security management policy is introduced. 5. The Company’s operation and implementation corporate social responsibilities have been disclosed in the annual report and on the company website. 6. Directors’ continuing education hours are in compliance with relevant laws and regulations."

(II) Prioritized items to be improved in the future: 1. To hold the General Shareholders’ Meeting at the end of May. 2. Compile a sustainability report. 3. To disclose the annual financial report within two months after the end of a fiscal year. 4. To enhance Board diversity | | | | |

Note 1: Status of implementation of board membership diversity:

Director	Nationality	Gender	Concurrently serving as an employee	Age				Term and seniority of independent director			Business administration	Leadership and decision-making	Industry knowledge	Financial accounting	Investment management
				under 50	51~60	61~70	70~80	under 3 years	4~9 years	More than 9 years
Hung-Liang Hsieh	ROC	Male	V				V				V	V	V
Sung-Jen Fang	ROC	Male			V				V		V	V	V	V
Cheng-Li Yang	ROC	Male				V			V		V	V	V	V	V
Shui-Chuan, Shin	ROC	Male				V		V			V	V	V
Chun-Chi, Lin	ROC	Male				V		V			V	V	V		V
Ming-Chi Hsu	ROC	Male	V			V					V	V	V
Chung-Ho Shaw	ROC	Male				V					V	V	V	V	V
Han-Liang Hu	ROC	Male			V						V	V		V	V
Wei-Lin Hsieh	ROC	Female	V	V							V			V

Note 2: CPAs Independence Evaluation Criteria

Evaluation Item	Circumstances affecting to independence	Evaluation result	CPA, Shiow-Ming Shue		CPA, Yu-Cheng Hsin
			Period: Jan. 1, 2025-Dec. 31, 2025		Period: Jan. 1, 2025-Dec. 31, 2025
			Violation of Independence		Violation of Independence
			Yes	No	Yes	No
A. Evaluation of beneficial interest between the CPA and the Company.	1	Does the CPA have direct or significant indirect financial interest relationships with the Company?	N/A		V		V
	2	Does the CPA conduct financing or guarantee activities with the Company or the Directors of the Company?	N/A		V		V
	3	Does the CPA have intimate business relationship with the Company or the Directors, Managers?	N/A		V		V
	4	Does the member of the audit team have potential employment relationships with the Company?	N/A		V		V
	5	Is there contingent fee related to the audit work?	N/A		V		V
B. Evaluation of whether the CPA has dual identity.	1	Did the member of the audit team use to be a director or manager of the Company, or take any post within the Company that has great influence over the audit work, in the last two years?	N/A		V		V

Evaluation Item	Circumstances affecting to independence	Evaluation result	CPA, Shiow-Ming Shue		CPA, Yu-Cheng Hsin
			Period: Jan. 1, 2025-Dec. 31, 2025		Period: Jan. 1, 2025-Dec. 31, 2025
			Violation of Independence		Violation of Independence
			Yes	No	Yes	No
	2	Does the CPA provide the Company with non-audit service which could directly influence the audit work?	N/A		V		V
C. Does the CPA act as a defender of the Company's position?	1	Does the member of the audit team act as a defender for the Company or mediate a dispute with another third party on the behalf of the Company?	N/A		V		V
D. Evaluation of familiarity with the CPA and Company personnel.	1	Does the member of the audit team have a family relationship with company's directors, managers or personnel who has significant impact on audit work?	N/A		V		V
	2	Does the CPA who has retired within one year serve as company's director, manager or personnel with significant impact on the audit work?	N/A		V		V
	3	Does the member of the audit team receive significant gifts or special offers from the Company or the directors, managers, or major stockholders?	N/A		V		V
E. Evaluation of whether the CPA has been intimidated by the Company.	1	Does the Company put pressure on the members of the audit team to make them improperly reduce the inspection work that should be performed, in order to reduce audit fee?	N/A		V		V
	2	Does the company require the member of the audit team to accept the management's improper choice of accounting policies or improper disclosure of financial statements?	N/A		V		V
F. Evaluation of the attesting CPA's practice period	1	Does the attesting CPA is subject to disciplinary action?	N/A		V		V
	2	Did the same CPA engaged in the attestation has served for the Company more than seven years (including the current year)?	N/A		V		V
Evaluation result: Regarding the assessment, the CPAs, Hui-Min Huang and Yu-Cheng Hsin, have passed the Company's independent evaluation criteria in 2025, and there is nothing occurred with the effect on independence.

Note 3: Continuing education of directors: The Company periodically urges directors to attend relevant courses.

Title	Date	Name	Organizer	Course name	Number of hours
Independent director	2025/3/4	Sung-Jen Fang	Taiwan Corporate Governance Association, TCGA	Global Economic Outlook for 2025	3
Independent director	2025/4/11	Chun-Chi Lin	Taiwan Investor Relations Institute	Latest Development Trends in Artificial Intelligence and Practical Discussion of Risk Management Framework	3
Chairman	2025/5/2	Hung-Liang Hsieh	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Independent director	2025/5/2	Cheng-Li Yang	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Independent director	2025/5/2	Sung-Jen Fang	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Independent director	2025/5/2	Chuan-Shin Shui	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Independent director	2025/5/2	Chun-Chi Lin	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Director	2025/5/2	Chung-Ho Shaw	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Director	2025/5/2	Ming-Chi Hsu	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Director	2025/5/2	Wei-Lin Hsieh	Taiwan Investor Relations Institute	Enterprise employee reward tools and case sharing	3
Independent director	2025/8/8	Chuan-Shin Shui	Securities & Futures Institute	Legal Compliance Briefing on Insider Equity Transactions in 2025	3
Independent director	2025/8/14	Cheng-Li Yang	Accounting Research and Development Foundation	Corporate Governance and Securities Regulations - Financial Statement Interpretation and Fraud Case Sharing	3
Chairman	2025/11/11	Hung-Liang Hsieh	Taiwan Corporate Governance Association, TCGA	Sustainable development of talent	3
Independent director	2025/11/11	Chuan-Shin Shui	Taiwan Corporate Governance Association, TCGA	Sustainable development of talent	3
Independent director	2025/11/11	Chun-Chi Lin	Taiwan Corporate Governance Association, TCGA	Sustainable development of talent	3
Director	2025/11/11	Han-Liang Hu	Taiwan Corporate Governance Association, TCGA	Sustainable development of talent	3
Director	2025/11/11	Ming-Chi Hsu	Taiwan Corporate Governance Association, TCGA	Sustainable development of talent	3
Director	2025/11/11	Wei-Lin Hsieh	Taiwan Corporate Governance Association, TCGA	Sustainable development of talent	3

Title	Date	Name	Organizer	Course name	Number of hours
Director	2025/9/10	Han-Liang Hu	Securities & Futures Institute	Series of Courses for Directors, Supervisors and Corporate Governance Executives - Case Studies on Financial Statement Fraud	3

(IV) Composition, duties, and operation of the Remuneration Committee

Information on members of the Remuneration Committee
April 24, 2026

Position\Criteria	Name	Professional qualifications and experience (Note)	Independence	Number of concurrent duty as a Remuneration Committee member at a public company
Convener Independent director	Chun-Chi, Lin	Has work experience in the area of commerce necessary for the business of the Company	1. The person, his spouse, or his second-degree relatives do not serve as directors, supervisors or employees of the Company. 2. The person, his spouse, or his second-degree relatives do not hold any of the company's shares under their number or under another person's name. If any of them do, disclose the shareholding percentage. 3. Not a director, supervisor, or employee of a company which has a specific relationship with the Company. 4. Not providing business, legal, financial, accounting and other services to the Company or other associates. 5. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist. 6. Complying with Article 6 of the Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company Whose Stock is Listed on the Taiwan Stock Exchange or the Taipei Exchange.	0
Remuneration Committee member Independent director	Cheng-Li Yang	Has work experience in the area of commerce, finance, or accounting necessary for the business of the company. Used to be a member of the remuneration committee of Ace Pillar Co., Ltd.; currently serving as a member of the remuneration committee of Giga-Byte Technology Co., Ltd.		1
Remuneration Committee member Independent director	Shui-Chuan, Shin	Has work experience in the area of commerce necessary for the business of the company		0

Note: For the experience of members of the Remuneration Committee, refer to Directors Academic and Career Qualifications on p.7~p.10

Duties of the Remuneration Committee.

The Remuneration Committee is responsible for implementing corporate governance and strengthening the compensation systems for directors and management. Its primary duties include establishing and periodically reviewing the policies, systems, standards, and structures for the performance evaluation and remuneration of Directors and management."

Information on the operation of the Remuneration Committee

The Company’s Remuneration Committee has 3 members. Members of the current. Remuneration Committee will be in office from June 14, 2024 through June 13, 2027. During 2025 and 2026 up to the annual report publication date, the Remuneration Committee held a total of 3 meetings (A), with the qualifications and attendance of members as follows:

Title	Name	Number of attendances in person (B)	Number of attendances by proxy	Attendance rate (%) (B/A)	Remarks
Convener	Chun-Chi, Lin	3	0	100%	In office since June 14, 2024
Committee member	Cheng-Li Yang	3	0	100%	In office since Aug. 4, 2015
Committee member	Shui-Chuan, Shin	3	0	100%	In office since June 14, 2024
Other matters to be recorded:
I. If the board of directors does not adopt or amend the recommendations from the Remuneration Committee, it shall clarify the date, session, proposal content and resolution of the board and how the Company handles the recommendations of the Committee (such as that the remuneration approved by the board is better than what the Committee recommended, and the differences and reasons should be clarified): None
II. If the Remuneration Committee members have objections or reservations and there are records or written statements from the meetings, the date, term, proposal content, opinions of all members and the handling of their opinions shall be clear: None
III. Performance Evaluation
The Company conducts an internal self-evaluation of the Remuneration Committee’s performance on an annual basis. The most recent assessment period was from January 1, 2025, to December 31, 2025. The assessment included the Committee's level of participation in company operations, understanding of the responsibilities of functional committees, improving the decision-making quality of functional committees, the composition and selection of members of functional committees, and internal controls. The assessment result was 96 points, and the report was submitted to the Board of Directors on March 10, 2026.

The discussions and resolutions of the Remuneration Committee in the most recent year are as follows:

Date	Proposal Content and Follow-up Implementation	Resolution	Company's handling of the remuneration committee's opinions
2nd meeting of the 6th session Feb. 27, 2025	1. Proposal on employee incentive plan for 2025.	All committee members present approved the proposal as proposed.	The Company carried out employee incentive plan as approved
	2. Proposal on employees' compensation and directors' remuneration for 2024.	All committee members present approved the proposal as proposed.	Submitted to the Board of Directors and approved by all of the directors present as proposed.
	3. Amendation to the Company's "Articles of Incorporation"	All committee members present approved the proposal as proposed.	Submitted to the Board of Directors and approved by all of the directors present as proposed.
3rd meeting of the 6th session Dec. 27, 2025	1. Proposal on the definition of non-managerial employees	All committee members present approved the proposal as proposed.	The Company carried out the definition of non-managerial employees as approved
	2. Proposal on the employee salary adjustment for 2026.	Vice Chairman Mr. Hsu and the CEO Mr. Lee recused themselves due to conflicts of interest. The proposal was passed unanimously by the remaining committee members.	The Company carried out employee salary adjustment as approved.
	3. Proposal on employee incentive plan for 2026.	Vice Chairman Mr. Hsu and the CEO Mr. Lee recused themselves due to conflicts of interest. The proposal was passed unanimously by the remaining committee members.	The Company carried out employee incentive plan as approved.
4th meeting of the 6th session Mar. 10, 2026	1. Proposal on the distribution of employees' compensation and directors' remuneration for 2026	Vice Chairman Mr. Hsu and the CEO Mr. Lee recused themselves due to conflicts of interest. The proposal was passed unanimously by the remaining committee members.	Submitted to the Board of Directors and approved unanimously by all directors present.

(V) Composition, duties, and operation of the Sustainable Development Committee

Information on members of the Sustainable Development Committee

Apr. 24, 2026

Criteria		Professional qualifications and experience (Note)	Independence	Number of concurrent duty as a Remuneration Committee member at a public company
Position	Name
Convener Chairman	Hung-Liang Hsieh	Has work experience in the area of commerce necessary for the business of the company	1. The person, his spouse, or his second-degree relatives do not serve as directors, supervisors or employees of the Company.
2. The person, his spouse, or his second-degree relatives do not hold any of the company’s shares under their number or under another person’s name. If any of them do, disclose the shareholding percentage.
3. Not a director, supervisor, or employee of a company which has a specific relationship with the Company.
4. Not providing business, legal, financial, accounting and other services to the Company or other associates.
5. Circumstances specified in the various subparagraphs of Article 30 of the Company Act do not exist.
6. Complying with Article 6 of the Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company Whose Stock is Listed on the Taiwan Stock Exchange or the Taipei Exchange.	0
Sustainability Committee member Independent director	Shui-Chuan, Shin	Has work experience in the area of commerce, finance, or accounting necessary for the business of the company		0
Sustainability Committee member Independent director	Chun-Chi, Lin	Has work experience in the area of commerce necessary for the business of the company		0
Sustainability Committee member Director	Ming-Chi, Hsu	Has work experience in the area of commerce necessary for the business of the company		0

Note: For the experience of members of the Sustainable Development Committee, refer to Directors Academic and Career Qualifications on P.7-10.

Duties of the Sustainable Development Committee

The Company established a "Sustainable Development Committee" in November 2023 and reports regularly to the Board of Directors every year. The Sustainable Development Committee aims to implement the corporate sustainable development concept, actively promote the corporate governance function of sustainable management and corporate social responsibility, and achieve the goal of sustainable management. Its responsibilities are as follows

A. Formulate the Company's sustainable development policy.
B. Formulate the Company’s sustainability governance, integrity management, environmental and social goals, strategies, and implementation plans.
C. Review, track, and revise the implementation status and effectiveness of the Company's sustainable development, and report to the board of directors regularly.
D. Focus on and respond to the issues of concern to all stakeholders, including shareholders, customers, suppliers, employees, government, non-profit organizations, communities, and the media.
E. Review the Company's corporate sustainability report.

Information on the operation of the Sustainable Development Committee

The Company’s Sustainable Development Committee has 4 members. Members of the current Sustainable Development Committee will be in office from June 14, 2024 through June 13, 2027. During 2025 and 2026 up to the annual publication date, the Sustainable Development Committee held a total of 3 meetings (A), with the qualifications and attendance of members as follows:

Title	Name	Number of attendances in person (B)	Attendance rate (%) (B/A)	Remarks
Convener	Hung-Liang Hsieh	3	100%	In office since Nov. 3, 2023
Committee member	Shui-Chuan, Shin	3	100%	In office since June 14, 2024
Committee member	Chun-Chi, Lin	3	100%	In office since June 14, 2024
Committee member	Ming-Chi, Hsu	3	100%	In office since Nov. 3, 2023

Other matters to be recorded:

IV. If the board of directors does not adopt or amend the recommendations from the Sustainable Development Committee, it shall clarify the date, session, proposal content and resolution of the board and how the Company handles the Sustainability Development of the Committee: None

V. If the Sustainable Development Committee members have objections or reservations and there are records or written statements from the meetings, the date, term, proposal content, opinions of all members and the handling of their opinions shall be clear: None

VI. Performance Evaluation

The Company conducts an internal self-evaluation of the Sustainable Development Committee’s performance on an annual basis. The most recent assessment period was from January 1, 2025, to December 31, 2025. The assessment included the Committee's level of participation in company operations, understanding of the responsibilities of functional committees, improving the decision-making quality of functional committees, the composition and selection of members of functional committees, and internal controls. The assessment result was 96 points, and the report was submitted to the Board of Directors on March 10, 2026.

The discussions and resolutions of the Sustainable Development Committee in the most recent year are as follows:

Date	Proposal Content and Follow-up Implementation	Resolution
2nd meeting of the 2nd session
Feb. 27, 2025	1. 2024 Corporate Integrity and Sustainable Development Report.
2. Report on the Company's greenhouse gas inventory and verification timeline." in alignment with the Financial Supervisory Commission's 'Roadmap for Sustainable Development of Listed Companies,'
3. Progress report on the preparation of the 2024 Sustainability Report.
4. The Company plans to conduct the greenhouse gas verification (ISO 14064-1) for the Hukou Plant in March and will begin arranging the planning for the consolidated financial statement parent and subsidiary inventory after April.	All committee members present approved the proposal as proposed.	The Company reported to the Board of Directors on the above sustainable development matters.

Date	Proposal Content and Follow-up Implementation	Resolution
3rd meeting of the 2nd session
Aug. 11, 2025	1. Report on stakeholder communication for 2024
2. Report on risk assessment related ot material issues in its operations, based on the principle of materiality in corporate social responsibility
3. Report on greenhouse gas inventory and verification operations under the FSC Sustainable development Roadmap
4. Report on the implementation status of the intellectual property management plan
5. Report on information security management
6. Approval of the 2024 Sustainability Report	All committee members present approved the proposal as proposed.	The Company reported to the Board of Directors on the above sustainable development matters.
4th meeting of the 2nd session
Mar. 10, 2025	1. Report on stakeholder communication for 2025.
2. The Company identified its 2023 material topics following GRI Standards, while integrating ESG issues aligned with international trends and the UN SDGs. Internal and external stakeholder surveys were conducted, and the 12 major themes remained unchanged based on the ongoing impact.
3. Proposed timeline for 2025 Sustainability report.
4. In compliance with the FSC’s Sustainable Development Roadmap, the parent company’s 2025 GHG inventory data will be disclosed in the 2026 Annual Report
5. In accordance with the Financial Supervisory Commission's "alignment with IFRS Sustainable Disclosure Standards" S2 requirements, the Company has prepared consolidated financial statement audit information for parent and subsidiary companies.	All committee members present approved the proposal as proposed.	The Company reported to the Board of Directors on the above sustainable development matters.

(VI) Fulfillment of Sustainable Development; Differences from the Best Practice Principles for TWSE/TPEx Listed Companies; and Causes for Such Differences.

Evaluation Items	The State of Operation
	Yes	No	Summary description
I. Has the Company established a governance framework for promoting sustainable development, and established an exclusively (or concurrently) dedicated unit to be in charge of promoting sustainable development? Has the board of directors authorized senior management to handle related matters under the supervision of the board?	V		1. The company has established a sustainable development team member under the Sustainable Development Committee to take charge of formulating sustainable development policy and system. Based on the principle of materiality, the Company conduct risk evaluation on environmental, social and corporate governance issues related to the Company’s operation and implementation status on to the board of directors every year that the latest report was made on Aug. 1, 2025 (details in Note 2 p.76), For detail, refer to the Company’s website at http://www.scientech.com.tw.
2. Upholding the ideal of “taking from society, giving back to society”, the Company has established a charity platform, through which the Company fulfils its corporate social responsibilities by means of donation, charity sale, and volunteer services. Instances in this regard include the group-buy platform that aims to help farmers, food donation, uniform invoice donation, used things donation, volunteer services, and blood donation; in doing so, we have contributed our humble efforts to the environment and society where we grew up. In 2016, the Company selected a charity ambassador to commend the ambassador’s enthusiastic participation in charity events. The Company participates in various activities every year to fulfill its corporate social responsibilities, and reports to the Board of Directors on Feb. 27, 2025 on the results of its efforts invested in environmental protection, community engagement, social contribution, social service, charity events, consumer rights, human rights, and safety and health (details in Note 1 p. 75 &76).
3. The Sustainable Development Committee listens to reports from the management team every year. The Sustainable Development Committee evaluates the possibility of success of these strategies and reports to the Board of Directors on the implementation of sustainable development in the current year. Based on the Sustainability Committee's report, the board of directors urges the CEO to review the	None
			governance and the development of the business. The Company also includes the members of the Board of Directors and the CEO of the company. The Company also includes the members of the Board of Directors and the CEO of the company. The Company also includes the members of the Board of Directors and the CEO of the company. The Company also includes the members of the Board of Directors and the CEO of the company. The Company also includes the members of the Board of Directors and the CEO of the company. The Company also includes the members of the Board of Directors and the CEO of the company. The Company also includes the members of the Board of Directors and the CEO of the company. The Company has been involved in the development of the business in the past several years. The Company also has been involved in the development of the business in the past several years. The Company has been involved in the development of the business in the past several years. The Company has been involved in the development of the business in the past several years.
II. Has the Company established a governance framework for promoting sustainable development, and established an exclusively (or concurrently) dedicated unit to be in charge of promoting sustainable development? Has the board of directors authorized senior management to handle related matters under the supervision of the board?	V		1. The company has established a sustainable development team member under the Sustainable Development Committee to take charge of formulating sustainable development policy and system. Based on the principle of materiality, the Company conduct risk evaluation on environmental, social and corporate governance issues related to the Company’s operation and implementation status on to the board of directors every year that the latest report was made on Aug. 1, 2025 (details in Note 2 p.77), For detail, refer to the Company’s website at http://www.scientech.com.tw.
2. Upholding the ideal of “taking from society, giving back to society”, the Company has established a charity platform, through which the Company fulfils its corporate social responsibilities by means of donation, charity sale, and volunteer services. Instances in this regard include the group-buy platform that aims to help farmers, food donation, uniform invoice donation, used things donation, volunteer services, and blood donation; in doing so, we have contributed our humble efforts to the environment and society where we grew up. In 2016, the Company selected a charity ambassador to commend the ambassador’s enthusiastic participation in charity events. The Company participates in various activities every year to fulfill its corporate social responsibilities, and reports to the Board of Directors on Feb. 27, 2025 on the results of its efforts invested in environmental protection, community engagement, social contribution, social service, charity events, consumer rights, human rights, and safety and health (details in Note 1 p. 77 &78).
3. The Sustainable Development Committee listens to reports from the management team every year. The Sustainable Development Committee evaluates the possibility of success of these strategies and reports to the Board of Directors on the implementation of sustainable development in the current year. Based on the Sustainability Committee's report, the board of directors urges the CEO to review the	None

Evaluation Items	The State of Operation
	Yes	No	Summary description
			progress of the strategies and encourages the management team to make adjustments.
II. Has the Company conducted risk assessments on environmental, social and corporate governance issues related to the Company's operations in accordance with the materiality principle, and formulated relevant risk management policies and strategies?	V		1.The Company conducts risk assessments on the environmental, social, and corporate governance issues related to its operations in accordance with the principle of materiality, and formulates the motto “Comply with government laws and customer requirements; implement pollution prevention, energy conservation, and carbon reduction; improve work safety and health awareness; and conduct a review and make continuous improvement to reduce risks,” which is announced across the Group, aiming to implement environmental protection, safety and health, and reduce related operational risks. For details, please refer to the Company's website:
http://www.scientech.com.tw/zh-hant/Investor/Governance/StatusReport//5482-2-. (Note on p. 76)
2.In response to the operational risks posed by climate change and regulatory requirements, the Company has taken the following continuous actions:"
a. Mitigating supply chain and capacity risks by diversifying component sourcing and securing alternative suppliers to ensure shipment continuity
b. Implementing the Business Continuity Management System (BCMS) to ensure the continuity of the Company’s operations."
c. Continuous energy-saving, carbon reduction, water resource management and Enhancing risk management awareness.
d. Core Carbon Reduction Strategy: Improving processes, minimizing waste, shifting habits, and implementing effective controls."
e. The Company’s Hukou Plant implemented the ISO 50001 Energy Management System and obtained certification in 2024. The certification is valid from December 17, 2024, to December 16,	None

Evaluation Items	The State of Operation	Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
Yes	No	Summary description

Item	Energy conservation measures	Electricity savings (kWh)
1	Replacement of 3 Type 1000 Cooling Towers	Before replacement, the cooling water inlet/outlet temperature difference was 4°C, and the cooling tower motor efficiency

Evaluation Items	The State of Operation	Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
Yes	No	Summary description

2	Replacement of air conditioning heat pump	Before replacement, the heating capacity was 60℃ and the frequency was 60Hz. After replacement, the heating capacity is 60℃ and the frequency is 46Hz, with a power consumption difference of 7 kWh, resulting in an annual power saving of 61,320 kWh.
3	Compressed Air Leak Management
III. Environmental Issues
(I) Has the Company set up an appropriate environmental management system based on the characteristics of its industry?	V

Evaluation Items	The State of Operation
	Yes	No	Summary description
			chemical substances, noise, etc. every six months. The Company has formulated its environmental, social, and health (ESH) policy and energy policy, the main content of which includes: 1. Comply with government laws and customer requirements; 2. implement pollution prevention, energy conservation, and carbon reduction; 3. improve work safety and health awareness; and 4. conduct a review and make continuous improvement to reduce risks. The Company has obtained the “Environmental Management System” (ISO14001: 2015) and “Occupational Safety and Health Management System” (ISO 45001:2018) certification. The certification validity period is from Apr. 30, 2025 to Apr. 30, 2028.
2. 2025 Implementation Status: Hukou Plant has been awarded the "Cleaner Production Certification" by the Administration of Industrial Development, MoEA, valid from July 1, 2025, to June 30, 2028.
(II) Is the Company committed to improvie energy efficiency and to the use of renewable materials with low environmental impact?	V		1.The Company values the recovery of waste water, waste gas, poisonous substances, and solvents; is committed to improving the utilization efficiency of various resources; heavily invests in environmental protection equipment; cooperates with the Environmental Protection Agency's garbage sorting and recycling policy to reduce the amount of waste in the factory, in order to achieve the goal of recycling and reuse; and formulates and adds the Regulations Governing the Monitoring of Hazardous Substances and Pollution to the ISO management system documentation system, so as to comply with regulations, fulfill the commitments of the Company's ESH policy, and lower the environmental impact.
2. According to the statutory requirements for listed companies, the 2025 Sustainability Report will include a dedicated disclosure of Scope 1 and Scope 2 GHG emissions for the parent company.
https://www.scientech.com.tw/zh-hant/ESG/DataHub/Reports	None

Evaluation Items	The State of Operation	Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
Yes	No	Summary description

Quantitative Indicators	2023	2024
Electricity Consumption (kWh)	19,377,648	20,532,320
Diesel Consumption (L)	1,770	2,689
Renewable Energy Percentage	0%	0%
Data Scope: Hukou Plant
4. Corporate Recycled Material Usage
The company primarily invests in the semiconductor, optoelectronics, and analytical instrument industries. Its product portfolio includes semiconductors (front-end, back-end, and potassium arsenide), flat panel displays, LEDs, data storage, scientific instruments, and other high-tech related products. For component shipments, environmental considerations dictate that recycled packaging materials are used as the primary packaging (approximately 90%), amounting to about 1.1 metric tons annually in 2021 and 2022. While wafer products were originally packaged in cardboard boxes or wooden crates, in line with the promotion of ESG sustainability, the company has been using Hyboxes (recyclable/reusable packaging materials) as the primary packaging material since 2019. Through the use of Hyboxes by specific customers, approximately 22,909 cardboard boxes (about 54 tons) were reduced in 2025.

Evaluation Items	The State of Operation	Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
Yes	No	Summary description
(III)Does the Company evaluate the potential risks and opportunities of climate change to the Company now and in the future, and take corresponding measures to respond to climate related issues?	V
2. Energy Consumption Status (2023–2025)
Quantitative Indicators	2023	2024
Electricity Consumption (kWh)	19,377,648	20,532,320
Diesel Consumption (L)	1,770	2,689

Data Scope: Hukou Plant 3. Corporate Recycled Material Usage The company primarily invests in the semiconductor, optoelectronics, and analytical instrument industries. Its product portfolio includes semiconductors (front-end, back-end, and potassium arsenide), flat panel displays, LEDs, data storage, scientific instruments, and other high-tech related products. For component shipments, environmental considerations dictate that recycled packaging materials are used as the primary packaging (approximately 90%), amounting to about 1.1 metric tons annually in 2021 and 2022. While wafer products were originally packaged in cardboard boxes or wooden crates, in line with the promotion of ESG sustainability, the company has been using Hyboxes (recyclable/reusable packaging materials) as the primary packaging material since 2019. Through the use of Hyboxes by specific customers,

Evaluation Items	The State of Operation			Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
	Yes	No	Summary description
			approximately 22,909 cardboard boxes (about 54 tons) were reduced in 2025.
(III) Does the Company make statistics on greenhouse gas emissions, water consumption, and total waste weight for the past two years, and formulate policies for greenhouse gas emissions reduction, water consumption reduction, or other waste management?	V		1.The Company’s Hukou Plant compiles statistics on GHG emissions, water consumption, and total waste weight for 2023 and 2024 (please refer to the Company's website at http://www.scientech.com.tw), The Company has established the policy of "complying with government laws and regulations and customer requirements, implementing pollution prevention and energy conservation and carbon reduction, enhancing workplace safety and health awareness, and continuously reviewing, improving and reducing risks" as the core of our environmental safety and health management policy. The Company has an Industrial Safety Management Office directly under the Executive Director and Vice Chairman's Office, which is responsible for environmental safety and health management. Our factory is located in the Hsinchu Industrial Park. We have a qualified full-time environmental safety and health supervisor and colleagues who carry out environmental protection-related business in accordance with relevant laws and regulations. In response to the impact of climate change on our operations, our company has formulated regulations that comply with energy conservation and carbon reduction, greenhouse gas reduction, water reduction and waste reduction. Since 2020, the Company's Hukou plant has been conducting voluntary emissions checks, establishing a greenhouse gas emissions register, identifying and managing key greenhouse gas emission sources in the production process, and in response to the goal of net-zero carbon emissions by 2050. Starting in 2024, we transitioned to ISO 14064-1 2018 disclosure category three. In accordance with the "Regulations Governing the Preparation and Filing of Sustainable Development Reports by Listed Companies," the Company (parent company) will	None

Evaluation Items	The State of Operation	Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
Yes	No	Summary description

Year (tonC O2e)	GHG Emissions (tonCO2e)	Category I Emissions (tonCO2e)
2023	10,410.185	886.5829
2024	10,517.875	227.0226
2025 (note)	15,245.504	1,093.0345
Note: 2025 data, not yet SGS verifiedWater consumption from 2023 to 2025 at Hukou plant as follows:
Year (ton)	Total water consumption (metric tons)	Total water consumption - tap water (metric tons)
2023	377,590	284,340
2024	443,519	297,912
2025	450,124	332,561

Evaluation Items	The State of Operation	Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
Yes	No	Summary description

Year	Waste Volume (MT/year)	Non-hazardous Industrial Waste (MT)

Evaluation Items	The State of Operation								Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
	Yes	No	Summary description
			2023	329.21	41.131	15.092	203.84	23.88	45.67
			2024	371.01	60.808	17.27	204.31	26.44	62.18
			2025	403.83	71.01	21.1	204.64	36.96	70.12
			Future Quantitative Management Target: Achieving a Waste Recovery Rate of 85%–90% by 2030
The Company's Hukou Plant actively promotes waste reduction and recycling initiatives.
For volume reduction, a drying process is added after sludge dewatering to reduce the sludge moisture content. For reuse, chemical containers are recycled by the supplier and cleaned by a treatment plant and can be crushed into plastic granules.
IV. Social Issues
(I) Has the company formulated relevant management policies and procedures in accordance with relevant laws and regulations as well as the International Bill of Human Rights?	V		1. The Company complies with the Labor Standards Act and related labor laws and regulations and takes into account the spirit of international human rights conventions such as the Universal Declaration of Human Rights, the UN Global Compact, and the International Labour Organization (ILO) to establish human rights policies and related management systems as the basis for human resource management and operations.
The Company is committed to protecting the basic human rights of our employees, providing a fair, respectful and safe working environment, prohibiting any form of discrimination, harassment, forced labor, child labor and illegal infringement, and implementing the principles of equal employment and diversity and inclusion to protect the legitimate rights and interests of our employees.
To implement human rights management, the Company has established a Sustainable Development Committee to regularly review and promote related matters, and to establish relevant management measures and procedures, including:
1. Formulating Human Rights Policies and Employee Codes of Conduct.						None

Evaluation Items	The State of Operation			Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
	Yes	No	Summary description
			2.Providing Occupational Health and Safety (OHS) training and health management measures.
3.Establishing employee communication channels and grievance mechanisms.
4.Regularly reviewing relevant systems and ensuring regulatory compliance.
5.Promoting workplace diversity and gender equality initiatives.
Plesae refer to the Company’s website for details: https://www.scientech.com.tw/zh-hant/AboutUs/Policy/DEI
(II) Has the Company established and implemented reasonable employee welfare measures (including remuneration, vacation, and other benefits) and appropriately reflected the business performance or results in the employee remuneration?	V		1. The Company has established and implemented reasonable employee benefit measures (refer to pages 127–130). Employee compensation includes base salary, bonuses, and employee profit sharing. Under our compensation system, management reflects corporate business performance and individual employee performance in their total remuneration. According to the Articles of Incorporation, if the Company records a profit for the year, 5% to 15% will be allocated as employee compensation. Within this amount, no less than 15% must be distributed to non-managerial employees (base-level staff). For the 2025 fiscal year (FY2025), the cash employee compensation amounted to NT$126,500 thousand, representing 8.56% of the pre-tax profit, which complies with the Company’s Articles of Incorporation. Of this total, compensation for non-managerial employees was NT$45,300 thousand, accounting for 35.81% of the total employee compensation.	None
(III) Does the Company provide employees with a safe and healthy working environment, and related education?	V		1. The Company has a dedicated Occupational Safety and Health Department responsible for ensuring the safety and health of our employees in the workplace. This department monitors the work environment and, in accordance with the Regulations Governing Occupational Environment Monitoring, commissions a qualified occupational environment monitoring agency to conduct tests every six months on carbon dioxide, organic solvents, specific chemicals, and	None

Evaluation Items	The State of Operation
	Yes	No	Summary description
			noise. Any abnormal results are corrected and improved to protect the health of our workers.
Each year, we revise our annual education and training plan based on the Occupational Safety and Health Management Plan, and conduct safety and health education and information dissemination for our employees. Our company has obtained certifications for both the "Environmental Management System" (ISO 14001:2015) and the "Occupational Safety and Health Management System" (ISO 45001:2018), both valid from April 30, 2025 to April 30, 2028. Please refer to page 131 for details on the Company's employee safety and work environment protection measures and their implementation.
(I) The Class A hazardous workplace (newly built 5F cleaning production line) of the Hukou plant has passed the review and certification of the Occupational Safety and Health Administration's Northern Region Occupational Safety and Health Center.
(II) No employee disability injury incidents occurred in 2015 (excluding traffic accidents), and the Company's Occupational Safety and Health (FSI) index was 0.
(III) In response to the rapidly changing industrial environment and technological development, the Company provides annual training funds to subsidize employees' learning, identify competitive and high-potential employees, and enable them to utilize their knowledge, apply new information, and innovate in research and development. To improve employee quality and work skills, and enhance work efficiency and quality, the Company has established "Professional Certification Management Regulations" and "Education and Training Management Regulations," providing orientation training for new employees upon joining the company. To maintain workplace safety, the company regularly conducts occupational safety training and plans an annual education and training program, providing general and professional training for employees at all levels and in all functions, with the aim of cultivating outstanding professionals and thereby improving operational performance.

Evaluation Items	The State of Operation	Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
Yes	No	Summary description

In response to the Company's rapid workforce growth, our education and training program is guided by goal management, focusing on professional skills and job techniques to help employees enhance their job capabilities and improve work efficiency. This also helps reduce obstacles that new employees may face during their adaptation period, thereby increasing employee retention and promoting organizational stability. In 2025, the total number of education and training hours reached 22,646.75 hours, covering all 933 employees, with an average of 20.7 hours of training per employee. This demonstrates the company's continued investment in human capital development and its commitment to enhancing employee professional capabilities and overall organizational competitiveness.
Item / Category	Management	Non-managerial Employees
Unit / Gender	Man	Female
Total Number of Employees	150	32
Total Training Hours (Hours)	3704.75	477.75
Average Training Hours per Employee (Hours)	24.70	14.93
Training Costs (NT$)	$373,170	$59,492
(IV) Has the Company established an effective career development training program for employees?	V

Evaluation Items	The State of Operation			Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
	Yes	No	Summary description
			The Company values employee career development and professional skills enhancement. Based on the Company's operational development direction and the needs of various positions, we have established a diversified education and training and talent development mechanism to help employees continuously improve their professional skills and management functions.

To enhance employee skills, work efficiency, and quality, the Company has established "Professional Certification Management Regulations" and "Education and Training Management Regulations," and provides new employee orientation training upon joining the Company.

Furthermore, to maintain workplace safety, the Company regularly conduct occupational safety and health training and related professional training. In accordance with the annual education and training plan, the Company provide general and specialized training for employees at all levels and in all functions to cultivate outstanding professionals and improve operational performance.

The Company’s training curriculum is categorized into four key pillars: New Hire Orientation, Professional Skills Training, Management Development, and General Skills Training. Through a diverse range of learning resources—including in-house courses, external workshops, and online learning platforms, we empower employees to select appropriate content and methods based on their specific job functions. This approach aims to enhance both work performance and individual value. | |
| (V) Does the company comply with the relevant laws and international standards with regards to customer health and safety, customer privacy, and marketing and labeling of | V | | 1.The Company’s products comply with all relevant regulations and international standards for labeling. The Company’s semiconductor manufacturing equipment adheres to environmental, health, and safety (EHS) standards and has obtained SEMI standard certifications. To protect consumer rights and address the concerns of stakeholders, the | None |

Evaluation Items	The State of Operation			Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
	Yes	No	Summary description
products and services, and implement consumer protection and grievance policies?			Company has established formal communication channels. The Company Spokesperson serves as the unified point of contact for all grievance and communication procedures.
2.Grievance Channels
Company Spokesperson:Shu-Chen She (Corporate Governance officer)
TEL: +886-3-598-6199
Website: https://www.scientech.com.tw/zh-hant/AboutUs/Contact/BusinessConduct
In 2025, the Company had no incidents of fines resulting from violations of regulations concerning "Product and Service Information, Labeling, and Marketing Communications."
(VI) Has the company formulated supplier management policies requiring suppliers to comply with relevant regulations on issues such as environmental protection, occupational safety and health, or labor rights, and what is the status of their implementation?	V		1.The Company has formulated its “Supplier Management Procedures” and “Procurement Management Procedures”, which are the principles for supplier management. In addition to providing a safe working environment for employees, the Company, along with suppliers, is also committed to improving environmental, safety, and health standards and fulfilling corporate social responsibilities. The Company has formulated the motto “Comply with government laws and customer requirements; implement pollution prevention, energy conservation, and carbon reduction; improve work safety and health awareness; and conduct a review and make continuous improvement to reduce risks” as its ESH policy, which is announced across the Group, aiming to implement environmental protection and ensure safety and health. The Company actively communicates with suppliers to encourage them to broaden and deepen their ESH management. Meanwhile, suppliers are required to comply with the relevant provisions of RBA (please refer to the Company's website at http://www.scientech.com.tw)	None

Evaluation Items	The State of Operation			Differences between the fulfillment of corporate social responsibility and the Corporate Social Responsibility Best Practice Principles for TWSE/GTSM Listed Companies and the reasons therefor:
	Yes	No	Summary description
V. Has the Company referred to international reporting standards or guidelines in its preparation of corporate social responsibility reports and other reports which disclose the Company's non-financial information? Does the company obtain third party assurance or certification for the reports above?		V	1. The Company has referred to international reporting standards or guidelines in its preparation of corporate social responsibility reports and other reports which disclose its non-financial information, but has not yet obtained the confidence or assurance opinion from a third-party verification unit.	The Company has implemented this evaluation item, but has not yet obtained the confidence or assurance opinion from a third-party verification unit.
VI. If the Company has adopted its own sustainable development best practice principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, please describe any deviation from the principles in the Company’s operations: Having formulated the “Sustainable Development Best Practice Principles” and continuing fulfilling its sustainable development responsibilities, the Company does not find the implementation thereof significantly deviated from the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies”. For details, refer to Three - Corporate Governance Report - Status of Implementation of the Company’s Sustainable Development on p.56~p.72 of this annual report.
VII. Other important information to facilitate better understanding of the company’s promotion of sustainable development: (I) Environmental protection: The Company deals with all matters related to environmental protection in accordance with relevant environmental laws and regulations. On the environmental protection front, in addition to contracting a licensed waste management company to periodically remove waste, as required by the environmental laws and regulations, the Company also promotes policy on conservation of consumption of water, electricity, paper, etc. inside the Company. in doing so, the Company expects itself to minimize environmental pollution and resource consumption for the Earth. The Company spares no efforts in the development of, and has launched, energy-efficient and environmentally friendly products. (II) Social engagement, community engagement, social contribution, social service, charity events to care for society, the Company is committed to R&D and sale of products that meet the customers’ needs while paying attention to align the production environment with environmental protection requirements. In addition, the Company spares no efforts in business administration to give back to shareholders and employees, hoping to create a win-win situation for shareholders, employees, customers, and suppliers. On the charity front, if there is a major natural disaster, the Company will be helpful by organizing monetary donation among employees, hoping to contribute its humble efforts for charitable cause. Over the past years, the Company had donated equipment to National Chung Hsing University and Academia Sinica; donated and sponsored the Merit Scholarship of National Tsing Hua University and Feng Chia University; sponsored religious organizations such as Shandao Temple; sponsored artists such as Fang-Yi Hsu, a dancer, and cultural and arts organizations such as the Kaohsiung Cultural Foundation; sponsored academic institutions such as Taiwan Proteomics Society, Taiwan Society for Mass Spectrometry, The Polymer Society, Taipei, Chinese Chemical Society, Providence University, Taiwan Ceramic Society, National Chung Cheng University, symposium on analytical technologies, The Physical Society of the Republic of China, PSROC, and National Taichung University of Education; and donated to Child Welfare League Foundation R.O.C., Hsiangyuan Memorial Nursery Home, and Taiwan Fund for Children and Families - Changhua. The Company also organizes blood donation events every year, and other charitable events such as charity fair and street sweeping activities within communities and factories. The Company has established a charity platform through which the Company fulfils its corporate social responsibilities by means of donation, charity sale, and volunteer services. Instances in this regard include the group-buy

Evaluation Items	The State of Operation
	Yes	No	Summary description
platform that aims to help farmers, food donation, uniform invoice donation, used things donation, volunteer services, and blood donation; in doing so, we have contributed our humble efforts to the environment and society where we grew up.
(III)For the status of implementation of employee rights and employee care, refer to Five. Operational Highlights - V. Labor relations (p.127~p.133).
(IV) Human rights: To protect the basic human rights of employees, customers, and stakeholders, the Company disseminates information internally and formulates relevant regulations to ensure that every employee is treated fairly, humanely, and with dignity. Such regulations include the “Work Rules”, “Corporate Social Responsibility Best Practice Principles”, and “Regulations for Prevention, Correction, Complaint and Punishment of Sexual Harassment at Workplace”. In addition, the Company also makes available a complaint channel, so as to protect the rights and interests of employees, customers, and stakeholders. The Company has never employed any child labor. In addition, the Company has formulated the Work Rules according to the Act of Gender Equality in Employment and Employment Service Act, held regular labor-management meetings, and required suppliers to comply with the relevant provisions of RBA (please refer to the Company's website at http://www.scientech.com.tw).
(V) Work-life balance: the Company has established an Employee Welfare Committee, which is staffed by elected members and manages the welfare fund independently. The committee sets various subsidy standards and organizes diverse employee activities based on employee needs. In addition to subsidies, the annual employee welfare fund primarily covers various activities such as: club activities, domestic and international employee trips, family days, year-end dinners/raffles, recreational activities, and health lectures.
Leave System:
a. Various types of leave granted according to law
b. Special leave upon arrival at work
c. Adjusted working hours for childcare
d. Public service leave
Insurance Coverage:
a. Term Life Insurance
b. Critical Illness Insurance
c. Injury Medical Insurance (Limited Coverage)
d. Additional Insurance for Employees on Business Trips or Deployed Overseas
e. Preferential Group Insurance Plans for Employees' Dependents to Participate In at Their Own Cost: Term Life Insurance, Hospitalization Medical Insurance, Cancer Prevention Health Insurance, Overseas Emergency Assistance
Employee Benefits and Allowances:
a. Domestic/International Employee Travel Allowance
b. Maternity Allowance
c. Wedding/Funeral/Celebration Allowance

Evaluation Items	The State of Operation
	Yes	No	Summary description
d. Employee Birthday Bonus
e. Dragon Boat Festival/Mid-Autumn Festival Gifts/Certificates
f. Family Day Activities
g. Annual Year-End Party - Prizes for Everyone
h. Meal Allowance
Employee amenities:
a. Employee parking
b. Employee cafeteria
c. Coffee machine with free coffee
d. Parking spaces for pregnant women and disabled persons
e. Health station (weighing machine, blood pressure monitor)
f. Employee cafeteria
Health Care:
a. Annual health check-up
b. Occupational physician provides health consultation and assistance
c. On-site health manager provides care
d. Access to domestic and international emergency relief resources
e. Free psychological counseling and guidance

(VI)The Company has purchased related liability insurance for directors and managers. | | | | |
| Note 1: Below are the Company’s charitable achievements:
Upholding the ideal of “taking from society, giving back to society”, the Company has established a charity platform, through which the Company fulfils its corporate social responsibilities by means of donation, charity sale, and volunteer services. Instances in this regard include the group-buy platform that aims to help farmers, food donation, in-kind donation, uniform invoice donation, used things donation, volunteer services, and blood donation; in doing so, we have contributed our humble efforts to the environment and society where we grew up. Below are the operation of charitable events and the achievements in 2025 | | | | |

Categories of Charitable Initiatives	Activity Content	Partner Organization	Amount (TWD)	Description
Rural Children	2025 Charity Food Box - Helping underprivileged children avoid hunger	World Peace Federation	$120,006	Meal costs for 60 students during the 2 months summer break
Rural Children	Diaper Donation for Little Angel Home Infants	Kaohsiung Private Little Angel Home	$121,360	Annual supply of diapers for 6 infants (ages 0-2)
Rural Children	Sending Warmth to Rural Areas: Christmas Gifts	Nantou Ren-ai Children ‘s Home ¬ Taoyuan LOHAS Orphanage ¬ Taitung Anisaphor Children’s Home ¬ Kaohsiung Little Angel Home ¬ Hualien Aboriginal Children’s Home ¬ World Peace Federation (Hsinchu Branch)	-	Donation of 159 Christmas gifts to high school, middle school, elementary school, and preschool children
Disadvantaged Elderly	“Love the Elderly, Love the Reunion" Charity New Year Meal Donation	Huashan Social Welfare Foundation	$37,500	40 sets of New Year meals
Disadvantaged Elderly	Scientech x Huashan 2025 Warm May, Delivering Love to home	Huashan Social Welfare Foundation	$44,950	Serving 90 elderly individuals
Education & Humanities	Sponsorship for Female Boxer Chen Nien-chin	Hongdao Sports Development Foundation	$1,000,000	2025 sponsorship for boxer Chen Nien-chin
Education & Humanities	Genio Dance Group Performance	Genio Dance Group	$1,500,000	Sponsorship for Genio Dance Group performances
Education & Humanities	Luodong High School "Cultivating Future Seeds" Talent Cultivation Program	National Luodong Senior High School	$1,000,000	-
Education & Humanities	NTU Precision Medicine and Early Cancer Screening Research	National Taiwan University Hospital	$10,000,000	-
Education & Humanities	International Education Forum Essay Awards and Activity Funds	Yilan County Culture and Education Association	$150,000	-
Education & Humanities	Yilan Senior High School Outstanding Talent Scholarship	National Yilan Senior High School	$1,000,000	-
Others	Hsinchu Industrial Park Service Center Blood Drive Sponsorship	Hsinchu Industrial Park Service Center	$2,400	Sponsorship of activity gifts
Others	2025 Paper Windmill Theatre Performance - Orphanage Invitation	Taoyuan Private LOHAS Orphanage	$8,000	-

Note 2: The Company has conducted risk assessments on environmental, social, and corporate governance issues related to the Company's operations in accordance with the materiality principle, formulated relevant risk management policies and strategies, and reported to the Board of Directors on Aug. 1, 2025.

Material issue	Risk evaluation Item	Risk management strategy
Environment	Environmental protection	The Company is committed to environmental protection. In order to reduce environmental impact, the Company takes the following actions:
1. Implement the ISO 14001 environmental management system and formulate target management plans every year.
2. Continue to promote waste reduction measures, implement pollution prevention, increase recycling rates, and move towards a circular economy.
3. Cooperate with the government’s power saving measures (electricity saving >1% per year) In 2026, the Company established a

(VII) Ethical Corporate Management – Implementation Status and Deviations from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons

Evaluation Items	The State of Operation			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the reasons for the differences
	Yes	No	Summary description
I. Formulate ethical corporate management policy and plan
(I) Does the company have an ethical corporate management policy approved by its Board of Directors, and bylaws and publicly available documents addressing its corporate conduct and ethics policy and measures, and commitment regarding implementation of such policy from the Board of Directors and the top management team?	V		(I) The Company has formulated its “Codes of Ethical Conduct for Directors and Managers”, “Regulations for Prevention of Insider Trading”, “Ethical Corporate Management Best Practice Principles”, and “Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct”. Upholding the ideal of integrity, transparency, and accountability, the Company has also formulated its ethical corporate management policy, which prohibits directors, managers, and employees from engaging in unethical conduct and demands that all employees, when performing their duties, be honest, capable, and fair-minded and comply	None
			with the right to be the right to the right of the company. The Company does not have the right to be the right to the right of the company, and the company does not have the right to be the right to the right of the company. The Company does not have the right to be the right to the right of the company. The Company does not have the right to be the right to the right of the company.
II. Formulate the legal and ethical corporate management policy	V		(I) The Company has formulated its legal and ethical and ethical corporate management policy, which prohibits the directors, managers, and employees from engaging in unethical conduct and demands that all employees, when performing their duties, be honest, capable, and fair-minded and comply. The Company does not have the right to the right of the company. The Company does not have the right to the right of the company. The Company does not have the right to the right of the company. The Company does not have the right to the right of the company. The Company does not have the right to the right of the company.	None
III. The legal and ethical corporate management policy	V		(I) The Company has formulated its legal and ethical and ethical corporate management policy, which prohibits the directors, managers, and employees from engaging in unethical conduct and demands that all employees, when performing their duties, be honest, capable, and fair-minded and comply. The Company does not have the right to the right of the company. The Company does not have the right to the right of the company. The Company does not have the right to the right of the company.	None

Evaluation Items	The State of Operation			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the reasons for the differences
	Yes	No	Summary description
			with government laws and regulations. The Board of Directors and the top management also fully understand, and strictly abide by, the said regulations and policy.
(II) The education and training include courses on honest business practices, protection of trade secrets, information security policies, intellectual property management policies, workplace violence/sexual harassment, occupational safety education and training, and environmental safety and health policies.
(III) In 2025, the Company conducted internal and external employee training totaling 10,483 participants and 22,646.75 hours. This included sessions on anti-corruption, workplace integrity and ethical conduct (including insider trading prevention), and workplace violence and harassment prevention, which accounted for 1,796 participants and 1,753.5 hours.
(II) Has the Company established a risk assessment mechanism against unethical conduct, analyzed and assessed on a regular basis business activities within their business scope which are at a higher risk of being involved in unethical conduct, and established prevention programs accordingly which at least cover the prevention measures against the conducts listed in Paragraph 2, Article 7 of the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies?	V		I. The Company has formulated the “Codes of Ethical Conduct for Directors and Managers”, “Regulations for Prevention of Insider Trading”, “Ethical Corporate Management Best Practice Principles”, and “Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct”, by which the Company formulates its ethical corporate management policy and publicizes such policy to employees. The Company will have the Audit Office regularly analyze the operating activities within the Company’s business scope that have higher unethical risk.	None

Evaluation Items	The State of Operation			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the reasons for the differences
	Yes	No	Summary description
(III)Does the company clearly set out the operating procedures, behavior guidelines, and punishment and appeal system for violations in the unethical conduct prevention program, implement it, and regularly review and revise the plan?	V		I. To implement the Company’s Ethical Corporate Management Best Practice Principles, the Company has established an effective accounting system and internal control system, which are regularly reviewed and modified to ensure the effectiveness of their design and implementation. In addition, the Company has also formulated the “Ethical Corporate Management Best Practice Principles” and “Codes of Ethical Conduct for Directors and Managers”, which state that directors or managers in violation of the code of ethical conduct will be subject to the disciplinary measures set out therein. Meanwhile, “ethics and pragmatism” are promoted as the foundation of the Company's business philosophy in its annual meeting and executive meeting. The “Regulations for Prevention of Insider Trading” and “Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct” set out a disciplinary system and a grievance filing system, and are fully implemented.	None
II. The implementation of ethical corporate management
(I) Does the company assess the ethics records of whom it has business relationship with and include business conduct and ethics related clauses in the business contracts?	V		1. Before trading with major customers, the Company assesses their legitimacy and reviews their credit record to avoid trading with an unethical counterparty. Article 11: Ethical Obligation of the Work Rules also stipulates that employee be honest and not take bribery or tolerate illegal lobbying. According to applicable internal regulations, if a transaction counterparty or a partner is found to engage in unethical conduct, the Company shall immediately cease the business relationship with them and put them on the blacklist, so as to implement the Company’s ethical corporate management policy.	None
(II)Has the company set up a dedicated unit to promote ethical corporate management under the board of directors, and does it regularly (at least once a year) report to the board of directors on its ethical corporate management policy and	V		1. The Company’s Chairman's Office regularly reports to the audit committee and the board of directors every year to promote the implementation of corporate integrity management, which the latest report was made on Feb 27, 2025. The Company has formulated the “Ethical Corporate Management Best Practice Principles”, “Regulations for Prevention of Insider Trading”, and “Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct”, and	None

Evaluation Items	The State of Operation			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the reasons for the differences
	Yes	No	Summary description
program to prevent unethical conduct and monitor their implementation?			established a reporting system, disciplinary system, and complaint filing system, so as to implement the ethical corporate management policy.
The implementation of ethical corporate management in 2025 includes
(1) Education and training (including trainings for new employees that total 1,984 participants and 4,306 hours per month; such training courses include ethical corporate management; business secret protection; information security policy; intellectual property management policy; prevention of workplace violence/sexual harassment; labor safety education and training; and ESH policies.
(2) Director Training Course: Corporate Governance and Prevention of Insider Trading Laws and Regulations
(3) The company established a reporting system and complaint filing channels, etc. (for details, visit the Company’s website at http://www.scientech.com.tw. There was no unethical conduct found in 2025.
(4.) In 2025, the course “Ethical Corporate Management Best Practice Principles and Illegal Infringement at Workplace” was given online to ensure that all employees are aware of the Company’s ethical corporate management policy and philosophy. Internal training courses include anti-corruption at workplace, Ethical Corporate Management Best Practice Principles at workplace (including prevention of insider trading), and illegal infringement at workplace, totaling 1,753.5 hours, participated by 1,796 people.
(III) Does the Company establish policies to prevent conflict of interests, provide appropriate communication and complaint channels and implement such policies properly?	V		1.Employees aware of any conflict of interest may report to either their immediate supervisor, or to the top management by phone or email.	None

Evaluation Items	The State of Operation			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the reasons for the differences
	Yes	No	Summary description
(IV) Does the company have effective accounting and internal control systems in place to enforce ethical corporate management? Does the internal audit unit follow the results of unethical conduct risk assessments and devise audit plans to audit compliance with the systems to prevent unethical conduct or hire outside accountants to perform the audits?	V		1.The Company’s Regulations Governing Procedure for Board of Directors Meetings stipulate interest recusal. As a result, the Company’s directors recuse themselves from voting of a motion if they are an interest party to the motion. The employee complaint filing channels of the Company are fairly smooth. Employees may directly lodge their complaints, or may do so via their immediate supervisor.	None
(V) Does the Company provide internal and external ethical conduct training programs on a regular basis?	V		1.The Company has set up an effective accounting system and internal control system, and regularly reviews and revises them. In addition, the Company also has dedicated audit personnel, who are responsible for regularly auditing the accounting systems and the internal control system and proposing suggestions for improvement to ensure the continuous effectiveness of the design and implementation of the systems, and for preparing an audit report and submitting it to the Audit Committee members and the Board of Directors. For details of internal and external education and trainings, refer to p.48+p.83+p.128.	None
III. The operation of the Company's whistleblower reporting system
(I) Does the Company establish specific whistleblowing and reward procedures, set up conveniently accessible whistleblowing channels and designate responsible individuals to handle the complaints received?	V		(I) The Company has set up the “Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct” and “Employee Opinion Mailbox Management Procedures”, and “external whistleblowing channels and internal whistleblowing channels” as well as an employee mailbox. Employees may report any misconduct or file their complaints, either directly or via their immediate supervisor. Misconduct reported and complaints lodged will be dealt with by the various responsible units.	None

Evaluation Items	The State of Operation			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the reasons for the differences
	Yes	No	Summary description
(II) Does the Company establish standard operating procedures for investigating the complaints received, follow-up measures to be adopted, and the related confidentiality measures after investigation?	V		1. The Company has formulated the “Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct”, which specifies a reporting system and a confidentiality mechanism. The relevant documents and materials are regarded as confidential, and all personnel involved in the handling are responsible for keeping the process confidential in whole.	None
(III) Does the Company adopt proper measures to shield a whistleblower from retaliation for filing grievances?	V		1. The Company’s reporting procedures stipulate that the identity of whistle-blowers be kept confidential. As a result, the whistle-blower won’t be retaliated for turning anyone in.	None
IV. Enhance Information Disclosure
(I) Does the Company disclose the content and implementation results of its Ethical Corporate Management Best Practice Principles on its website and the Market Observation Post System?	V		1. The Company has a company website and has disclosed the content and implementation results of its Ethical Corporate Management Best Practice Principles on its website and the Market Observation Post System.	None
V. If the company has adopted its own ethical corporate management best practice principles based on the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies, please describe any deviations between the principles and their implementation: The Company has formulated its “Ethical Corporate Management Best Practice Principles”, the operation of which is not significantly different from the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies”.
VI. Other important information to facilitate a better understanding of the status of operation of the company’s ethical corporate management policies (e.g., the company’s reviewing and amending of its ethical corporate management best practice principles): The Company has formulated its “Ethical Corporate Management Best Practice Principles”, the operation of which is not significantly different from the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies”.

(VIII) Other important information conducive to understanding the operations of corporate governance

The Company has formulated the “Regulations for Prevention of Insider Trading” and the “Regulations for Dealing with Reporting of Illegal, Unethical, or Dishonest Conduct”. In addition, the Company has a person dedicated to have the information on the Company’s operations approved by the competent authority within the timeframe and in the manner specified by the competent authority; any material information treatment or disclosure thereafter will be carried out on the same basis. Meanwhile, the Company from time to time informs insiders of any material internal information.
The Company encourages senior executives, and arranges for them, to participate in corporate governance courses. Below is the participation by the Company’s managers in corporate governance courses in 2025 and in the current year up to the publication date of the annual report:

Title	Date	Name	Organizer	Course name	Number of hours
CEO	2025/5/2	Hong-Jey Lee	Taiwan Corporate Governance Association, TCGA	Enterprise employee reward tools and case sharing	3
CEO	2025/11/11	Hong-Jey Lee	Taiwan Corporate Governance Association, TCGA	Sustainable development of talent	3
CEO	2026/3/2	Hong-Jey Lee	Taiwan Corporate Governance Association, TCGA	Securities regulations and corporate governance	3
CEO	2026/3/2	Hong-Jey Lee	Taiwan Corporate Governance Association, TCGA	Key Points of the New Corporate Governance Blueprint and Legal Compliance Analysis	3
CEO	2026/3/18	Hong-Jey Lee	Taiwan Corporate Governance Association, TCGA	ESG-related legal issues that the board of directors should consider	3
CEO	2026/3/18	Hong-Jey Lee	Taiwan Corporate Governance Association, TCGA	Analysis of Sustainable Development Paths for Listed Companies	3
Corporate Governance Officer	2025/5/2	Shu-Chen,Shen	Taiwan Corporate Governance Association, TCGA	Enterprise employee reward tools and case sharing	3
Corporate Governance Officer	2025/7/25	Shu-Chen,Shen	Taiwan Corporate Governance Association, TCGA	2025 Year Insider Equity Transaction Legal Compliance Briefing	3
Corporate Governance Officer	2025/11/11	Shu-Chen,Shen	Securities & Futures Institute	Sustainable development of talent	3
Corporate Governance Officer	2025/10/16	Shu-Chen,Shen	Taiwan Corporate Governance Association, TCGA	The 15th Taipei Corporate Governance Forum - Shen Shuzhen	6
Associate vice president, Accounting Division	2025/5/15~2025/5/16	Shao-Che,Chuang	Accounting Research and Development Foundation	Continuing Education Course for Accounting Supervisors	12
Manager	2025/11/27~2025/11/28	Cheng-Nan,Chen	Accounting Research and Development Foundation	Accounting Supervisor Continuing Education Course	12
Manager of the Audit Office	2025/12/3	Chi Wu	Accounting Research and Development Foundation	The latest revision of the "Guidelines for Establishing Internal Control Systems" and the practical compliance with	6

Title	Date	Name	Organizer	Course name	Number of hours
				internal audit and internal control laws related to financial report preparation
Manager of the Audit Office	2025/12/19	Chi Wu	Accounting Research and Development Foundation	A Comprehensive Analysis of Internal Control Practices in "ESG information Management	6
Manager	2025/9/12	Judy Yuan	Accounting Research and Development Foundation	Analysis of Key Points and Practical Cases in Internal Control and Auditing for "ESG Information Management"	6
Manager	2025/9/15	Judy Yuan	Accounting Research and Development Foundation	Internal Control Practices Analysis for Internal Auditors Regarding "ESG Information Management"	6

(IX) The implementation status of the internal control system should disclose the following matters

Statement of internal control: Please refer to the website of Market Observation Post System: corporate governance/internal control/internal control statement announcement

https://mopsov.twse.com.tw/mops/web/t06sg20

Where a CPA has been hired to carry out a special audit of the internal control system, furnish the CPA audit report: None.

(X) Material resolutions of a shareholders meeting and a board of directors meeting during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report.

In 2025 up to the publication date of this annual report, the Company has held 1 General Shareholders' Meeting and 7 Board of Directors meetings, the major resolutions of which are as follows:

Meeting	Date	Motion content
Shareholders' meeting	May 23, 2025	I. Acceptance
		1. Subject Matter: The Company's 2024 Business Report and Financial Statements (including the Consolidated Financial Statements), proposed for acceptance.
		Resolution: Accepted as proposed through a resolution.
		2. Subject Matter: The Company's Earnings Distribution Proposal for 2024, submitted for acceptance.
		Resolution: The proposal was accepted as proposed through a resolution. The Company set the ex-dividend date for July 4, 2025, and distributed a cash dividend of NT$4.5 per share on July 25, 2025.
		II. Discussion
		Report item1: Amendment to Company's "Articles of Incorporation"
		Resolution: The amendment to the Company's Articles of Incorporation was approved and the registration of corporate change was completed on July 17, 2025.
Board of Directors' meeting	5th Meeting of the 11th session Jan. 7, 2025	1. Amendment to the Subsidiary's "Procedures for Acquisition or Disposal of Assets"
		2. Subsidiary purchases office
		3. Dissolution of the subsidiary "Transcend Capital Corp."
Board of Directors' meeting	6th Meeting of the 11th session Feb. 27, 2025	Report 1: 2024 Corporate Integrity and Sustainable Development Report.
		Report 2: Greenhouse Gas Inventory and Verification Timeline in compliance with the FSC's "Sustainable Development Roadmap for Listed Companies
		Report 3: 2024 Board Performance Assessment Results
		Report 4: The communication between CPAs and Governance Units.
		1. Proposal on the 2024 distribution of employees' and directors' remuneration
		2. Proposal on the 2024 Business Report of the Company.
		3. Proposal on the 2024 Final Financial Statements (including Consolidated Financial Statements).
		4. Proposal on the 2024 Company's Earnings Distribution
		5. Proposal to set the base date and distribution date for the earnings distribution in cash for 2024.
		6. Amendment to Company's "Articles of Incorporation"
		7. Proposal to appoint the attesting CPAs for the Company's 2025 financial statements.
		8. Proposal to load to others.
		9. Proposal to issue the Company's 2024 internal control system statement.

Meeting	Date	Motion content
		10. Proposal on matters related to convening of the 2025 General Shareholders' Meeting.
		11. Appointment of Head of R&D Department
Board of Directors' meeting	7th Meeting of the 11th session May 2, 2025	Report 1: The 2025 Annual General Meeting (AGM) of Scientech Corp. is scheduled for May 23, 2025. Directors are cordially invited and encouraged to attend.
		Report 2: Results of the 11th Corporate Governance Evaluation.
		Report 3: Report on the Company's GHG Inventory and Verification Schedule in accordance with the FSC "Sustainable Development Roadmap for Listed Companies."
		Report 4: Report on the communication between CPAs and Governance Units.
		1. Proposal on the Company's consolidated financial statements for the 2025 Q1
		2. To meet operational requirements and enhance bargaining power regarding financing rates with core relationship banks, the Company shall proceed with the renewal and modification of maturing bank loans with the original lending institutions."
		3. Election of the Vice Chairman
		4. Appointment of the Company's CEO
Board of Directors' meeting	8th Meeting of the 11th session Aug. 1, 2025	Report 1: 2024 Stakeholder Engagement and Communication Report.
		Report 2: Report on risk assessment of material issues related to Company operations, based on corporate social responsibility (CSR) materiality principles.
		Report 3: Report on the Company's GHG Inventory and Verification Progress, in alignment with the FSC "Sustainable Development Roadmap for Listed Companies."
		Report 4: Report on the implementation of the Company's intellectual property (IP) management plan.
		Report 5: The Company's information security report.
		Report 6: Report on the communication between CPAs and Governance Units.
		1. Proposal on the Company's consolidated financial statements for the 2025 Q2.
		2. Donation for National Taiwan University.
		3. Appointment of the Company's Spokesperson.
		4. Proposal on the Company's risk management policy and procedures
		5. Proposal on the approval of the 2024 Sustainability Report
		6. To meet operational requirements and enhance bargaining power regarding financing rates with core relationship banks, the Company shall proceed with the renewal and modification of maturing bank loans with the original lending institutions."
		7. Proposal to change and modify the bank loans about to mature in order to expand the room for negotiation for a more favorable interest rate for bank loans and financing facilities, thus meeting the Company's operating needs.
		8. The Company intended to extend the endorsement and guarantee provided by the Company for a short-term, unsecured, general credit bank financing facility of Scientech Engineering (Hong Kong) Limited for another one year.
		9. Proposal to change and modify the bank loans about to mature in order to expand the room for negotiation for a more favorable interest rate for bank loans and financing facilities, thus meeting the Company's operating needs
Board of Directors' meeting	9th Meeting of the 11th session Nov. 1, 2025	Report 1: In alignment with the FSC's "Sustainable Development Roadmap for Listed Companies," the Company hereby reports the schedule for its GHG Inventory and Verification; please refer to Appendix III.
		Report 2: Report on the communication between CPAs and Governance Units.; please refer to Appendix IV.
		Report 3: Report on the Acquisition of Directors and Officers (D&O) Liability Insurance.

		1.Proposal on the Company's consolidated financial statements for the 2025 Q3.
		2.Determination of the record date for the issuance of new shares due to the conversion of the Company's Second Domestic Unsecured Convertible Bonds.
		3.Amendment to the Company's "Internal Control System."
		4.Submission of the 2026 Annual Internal Audit Plan
Board of Directors' meeting	10th Meeting of the 11th session Dec. 11, 2025	Report 1: Report to the Board of Directors on the review of Independent Directors' qualifications during their term of office: Upon review, all four current Independent Directors of the Company meet the independence requirements stipulated by relevant laws and regulations.
		1.Proposal for the definition of the Company's non-managerial Employees.
		2.Proposal for the formulation of the Company's 2026 financial forecast.
Board of Directors' meeting	11th Meeting of the 11th session Mar. 10, 2026	Report 1: 2025 Stakeholder Engagement and Communication Report.
		Report 2: Report on the Company's GHG Inventory and Verification Progress, in alignment with the FSC "sustainable development roadmap for listed companies."
		Report 3: Report on the 2025 Board performance assessment results
		Report 4: Report on the communication between CPAs and Governance Units.
		1.Proposal to appoint the attesting CPAs for the Company's 2025 & 2026 financial statements.
		2.Proposal on the 2025 distribution of employee and director remuneration
		3.Proposal on the 2025 Business report of the Company.
		4.Proposal on the 2025 final financial statements (including Consolidated Financial Statements).
		5.Proposal on the 2025 Company's earnings distribution
		6.Proposal to set the base date and distribution date for the earnings distribution in cash for 2025.
		7.Donation for National Chung Cheng University.
		8.Load to others.
		9.To meet operational requirements and enhance bargaining power regarding financing rates with core relationship banks, the Company shall proceed with the renewal and modification of maturing bank loans with the original lending institutions."
		10.Proposal to issue the Company's "Statement on Internal Control System" for 2025.
		11. Amendment to the Company's "Rules of Procedure for Shareholders' Meetings."
		12.Proposal for the convening of the Company's 2025 Annual General Meeting of Shareholders.

(XI) Where, during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report, a director or supervisor has expressed a dissenting opinion with respect to a material resolution passed by the board of directors, and said dissenting opinion has been recorded or prepared as a written declaration, disclose the principal content thereof: None.

IV. Audit fee of independent auditors

(I) Amounts of the audit fees and non-audit fees paid to the attesting certified public accountants and to the accounting firm to which they belong and to any affiliated enterprises as well as the details of non-audit services.

Unit: NT$ thousand

CPA Firm	CPA Name	CPA audit period	Audit fee (Note 1)	Non-audit fee (Note 2)	Total	Remarks
Deloitte & Touche Taiwan	Hui-Min Huang Yu-Cheng Hsin	Oct.1, 2025~Dec.31, 2025	4,860	81	4941
	Shiow-Ming Shue Yu-Cheng Hsin

Note 1: Audit fee means the fee paid by the Company to the attesting CPAs for audit, review, and cross validation of the financial statements, as well as fees for tax certification services.
Note 2: None-auditing fee means the fee for education and training, other review services.

When the company changes its accounting firm and the audit fees paid for the fiscal year in which such changes took place are lower than those for the previous fiscal year, the amounts of the audit fees before and after the change and the reasons shall be disclosed: None.
When the audit fees paid for the current fiscal year are lower than those for the previous fiscal year by 10 percent or more, the reduction in the amount of audit fees, reduction percentage, and reason(s) therefor shall be disclosed: None.

V. Information on replacement of CPAs:

If the company has replaced its certified public accountant within the last 2 fiscal years or any subsequent interim period, it shall disclose the following information:

(一) Former CPAs

Date of change	Feb. 29, 2024
The reason and explanation of changes	In compliance with regulatory requirement on rotation, starting from 2024, the CPA Hui-Min Huang retained, and CPA Chih-Ming Shao was replaced by CPA Yu-Cheng Hsin.
State whether the appointment is terminated or rejected by the consignor or CPAs	Client Status	CPA	Consignor
	Appointment terminated automatically	Not available	Not available
	Appointment rejected (discontinued)	Not available	Not available
The opinions other than unmodified opinion issued in the last two years and the reasons for the said opinions	None
	Yes	Accounting principle or practice

Is there any disagreement in opinion with the issuer			Disclosure of financial statements
			Auditing scope or procedures
			Others
	No	V
	Explanation
Supplementary Disclosure (Disclosures Specified in Article 10.6.1.4~7 of the Standards)	None

(一) Successor CPAs

Accounting firm	Deloitte & Touche
CPA	Hui-Min Huang, Yu-Cheng Hsin
Date of Engagement	Approved by Board of Directors on Feb. 29, 2024
Prior to the formal Engagement, any inquiry or consultation on the Accounting Treatment or Accounting Principles for specific transactions, and the type of audit opinion that might be rendered on the financial report	None
Written Opinions from the Successor CPAs that are Different from the Former CPA's Opinions	None

(一) Former CPAs

Date of change	Mar. 10, 2026
The reason and explanation of changes	In compliance with regulatory requirement on rotation, starting from 2025 Q4, the CPA Yu-Cheng Hsin retained and CPA Hui-Min Huang was replaced by CPA Shiow-Ming Shue.
State whether the appointment is terminated or rejected by the consignor or CPAs	Client Status	CPA	Consignor
	Appointment terminated automatically	Not available	Not available
	Appointment rejected (discontinued)	Not available	Not available
The opinions other than unmodified opinion issued in the last two years and the reasons for the said opinions	None

Is there any disagreement in opinion with the issuer	Yes		Accounting principle or practice
			Disclosure of financial statements
			Auditing scope or procedures
			Others
	No	V
	Explanation
Supplementary Disclosure (Disclosures Specified in Article 10.6.1.4~7 of the Standards)	None

(二) Successor CPAs

Accounting firm	Deloitte & Touche
CPA	Shiow-Ming Shue, Yu-Cheng Hsin
Date of Engagement	Approved by Board of Directors on March 10, 2026
Prior to the formal Engagement, any inquiry or consultation on the Accounting Treatment or Accounting Principles for specific transactions, and the type of audit opinion that might be rendered on the financial report	None
Written Opinions from the Successor CPAs that are Different from the Former CPA's Opinions	None

VI. Where the company's Chairman, president, or any managerial officer in charge of finance or accounting matters has in the most recent year held a position at the accounting firm of its certified public accountant or at an affiliated enterprise of such accounting firm, the name and position of the person, and the period during which the position was held, shall be disclosed: None.

VII. Any equity transfer or change in equity pledged by a director, managerial officer, or shareholder with a 10% stake or more during the most recent year or during the current year up to the date of publication of the annual report:

Please refer to the website of Market Observation Post System:

Market Observation Post System/Basic Information/Directors, Supervisors, and Major Shareholders' Shareholding, Pledge, and Transfer

https://mopsov.twse.com.tw/mops/web/index

I. Changes in shares transferred and pledged by shareholder: None

Name	Reason for transfer	Date of transaction	Counterparty	Relationship between the counterparty and the Company’s directors, supervisors, managerial officers, and major shareholders with a stake of more than 10%	Shares	Transaction price
None	None	None	None	None	None	None

II. Information on the counterparty to a stock transfer who is also a related party: None

VIII. Information on the top ten shareholders with the largest shareholding ratio, who are related persons, spouses, or relatives within the second degree.
Mar. 25, 2026

Name	Shareholding		Shareholding of spouse and minor children		Total shares held in the name of others		The name of the entity or person and their relationship to any of the other top 10 shareholders with which the person is a related party or has a relationship of spouse or relative within the 2nd degree.
	Shares	Ownership	Number of shares	Ownership	Number of shares	Ownership	Name	Relationship
Hung-Liang Hsieh	7,822,390	9.74%	5,974,007	7.44%	0	0	Fen-Ching Hsieh-Chiu
Wei-Lun Hsieh
Wei Lin Hsieh
Wei-Wen Hsieh	Spouse
1st degree of kinship
1st degree of kinship
1st degree of kinship	-
Fen-Ching Hsieh-Chiu	5,974,007	7.44%	7,822,390	9.74%	0	0	Hung-Liang Hsieh
Wei-Lun Hsieh
Wei Lin Hsieh
Wei-Wen Hsieh	Spouse
1st degree of kinship
1st degree of kinship
1st degree of kinship	-
Nextgem Inc.
(Representative: Ying-Yin Chiu)	3,964,292	4.94%	—	—	0	0	Paradigm Investment Corp.
Hong Lun Investment Corp.
Huan Zhong Investment Corp.	The Chairmen are the same person	-
Paradigm Investment Corp.
(Representative: Ying-Yin Chiu)	3,647,721	4.54%	0	0	0	0	Nextgem Inc.
Hong Lun Investment Corp.
Huan Zhong Investment Corp.	The Chairmen are the same person	-
Hong Lun Investment Corp.
(Representative: Ying-Yin Chiu)	3,383,277	4.21%	0	0	0	0	Nextgem Inc.
Paradigm Investment Corp.
Huan Zhong Investment Corp.	The Chairmen are the same person
Wei-Lun Hsieh	2,817,065	3.51%	0	0	0	0	Hung-Liang Hsieh
Fen-Ching Hsieh-Chiu
Wei-Lin Hsieh
Wei-Wen Hsieh	1st degree of kinship
1st degree of kinship
A relative within the 2nd degree of kinship
A relative within the 2nd degree of kinship	-
Huan Zhong Investment Corp.
(Representative: Ying-Yin Chiu)	2,352,909	2.93%	0	0	0	0	Nextgem Inc.
Paradigm Investment Corp.
Hong Lun Investment Corp.	The Chairmen are the same person	-
HSBC Custody Client Account for Morgan Stanley & Co. International plc	1,859,445	2.31%	0	0	0	0

Name	Shareholding		Shareholding of spouse and minor children		Total shares held in the name of others		The name of the entity or person and their relationship to any of the other top 10 shareholders with which the person is a related party or has a relationship of spouse or relative within the 2nd degree.		Remarks
	Shares	Ownership	Number of shares	Ownership	Number of shares	Ownership	Name	Relationship
Wei-Lin Hsieh	1,589,573	1.98%	0	0	0	0	Hung-Liang Hsieh
Fen-Ching Hsieh-Chiu
Wei-Lun Hsieh
Wei-Wen Hsieh	1st degree of kinship
1st degree of kinship
A relative within the 2nd degree of kinship
A relative within the 2nd degree of kinship	-
Citibank Custody Client Account for UBS Europe SE	1,298,228	1.62%	0	0	0	0	—	—	—

IX. The total number of shares and the consolidated equity stake percentage held in any single investee enterprise by the Company, its directors, managerial officers, or any companies controlled either directly or indirectly by the Company

Dec. 31, 2025; Unit: Thousand shares; %

Investor	Ownership by the Company		Ownership by Directors, Managers and Directly/Indirectly Owned Subsidiaries		Total Ownership
	Number of shares	Ownership	Number of shares	Ownership	Number of shares	Ownership
Scientech Investment Corp.	5,540	100	0	0	5,540	100
Acromass Technologies, Inc.	27,000	100	0	0	27,000	100
Natgem Inc.	800	100	0	0	800	100
Scientech GMBH	Note1	100	0	0	Note1	100
Simple Investment Corp.	0	0	4,906	100	4,906	100
Scientech Engineering USA Corp.	0	0	300	100	300	100
Scientech Engineering Corp. (Shanghai)	0	0	Note1	100	Note1	100
Scientech Engineering (Hong Kong) Limited	0	0	Note1	100	Note1	100
YAYATECH Co. Ltd.	7,627	43	0	0	7,627	43
LEADWIN GROUP LIMITED	0	0	301	100	301	100
KUNSHAN YAYATECH Co., Ltd.	0	0	Note	100	Note	100
SHENZHEN YAYATECH Co., Ltd.	0	0	Note	100	Note	100

Note 1: Unlimited shares of a limited company.

Three. Fund Raising Status

I. Capital and shares

(I) Source of share capital

April 24, 2026

Date	Issuance price (NT$)	Authorized capital stock		Paid-in capital		Remarks
		Shares (in thousand shares)	Amount (NT$thousa nd)	Shares (in thousand shares)	Amount (NT$thousa nd)	Source of share capital	Capital paid in by assets other than cash	Capital increase effective (approval) date and the number of official letter
2025.12	10	100,000	1,000,000	80,331.3	803,313	Conversion of convertible bonds into shares int the amount O f NT$32,600	None	Jing-Shou-Shang-Zi #11430187140 dated Dec. 9, 2025
2023.11	10	100,000	1,000,000	80,328	803,280	Capital reduction through retirement of treasury shares in the amount of NT$811,000	None	Jing-Shou-Shang-Zi #11430187140 dated Nov. 9, 2023
2013.03	10	100,000	1,000,000	81,139	811,390	Capital increase by cash NT$70,160,000	None	Jing-Shou-Shang-Zi #10201058740 dated March 29, 2013
2012.02	10	100,000	1,000,000	74,123	741,230	Capital reduction through retirement of treasury shares in the amount of NT$7,779,970	None	Jing-Shou-Shang-Zi #10101026750 dated February 15, 2012
2011.10	10	100,000	1,000,000	74,901	749,010	Capital increase through M&A in the amount of NT$149,009,970	None	Jing-Shou-Shang-Zi #10001244240 dated October 31, 2011
2007.08	10	75,000	750,000	60,000	600,000	Capitalization of Retained Earnings in the amount of NT$25,000,000	None	Jing-Shou-Shang-Zi #09601204390 dated August 22, 2007

April 20, 2026

Type of equity	Authorized capital stock				Remarks
	Shares outstanding	Unissued shares	Treasure shares	Total
Registered common shares	80,331.3 thousand shares	19,668.7 thousand shares	0 thousand shares	100,000 shares	Listed shares

(II) Name of major shareholder
Apr. 7, 2026

Name	No. of Shares Held	Shareholding percentage
Hung-Liang Hsieh	7,822,390	9.74%
Fen-Ching Hsieh-Chiu	5,974,007	7.44%
Nextgem Inc.	3,964,292	4.94%

Name	No. of Shares Held	Shareholding percentage
Paradigm Investment Corp.	3,647,721	4.54%
Hong Lun Investment Corp.	3,383,277	4.21%
Wei-Lun Hsieh	2,817,065	3.51%
Huan Zhong Investment Corp.	2,352,909	2.93%
HSBC in Custody for Morgan Stanley & Co. International plc	1,859,445	2.31%
Wei-Lin Hsieh	1,589,573	1.98%
Citibank Taiwan Ltd. in Custody for UBS Europe SE Investment Account	1,298,228	1.62%

(III) Company's dividend policy and implementation thereof

Dividend policy adopted in the company's articles of incorporation

If the Company has earnings at the end of year, it shall allocate $5\% \sim 15\%$ of such earnings as employee remuneration, of which no less than $15\%$ shall be allocated to non-managerial employees; the Board of Directors shall allocate no more than $2\%$ of such earnings as director remuneration. The employee remuneration proposal and director remuneration proposal shall be submitted and reported to the shareholders' meeting.

Employee remuneration may be distributed in cash or shares; those eligible for employee remuneration shall also include the employees of a subsidiary or affiliate who meet certain criteria. Such criteria shall be formulated by the Board of Directors. Director remuneration shall be distributed in cash. However, if the Company still has accumulated losses, an amount equal to such losses shall be reserved in advance, and the remainder may then be distributed as employee remuneration and director remuneration according to the percentage mentioned in the preceding paragraph.

In the event of surplus earnings after closing of annual accounts, due taxes shall be paid in accordance with the law, and losses incurred in previous years shall be compensated. Upon completion of the preceding actions, $10\%$ of the remainder surplus shall be allocated as legal reserve. However, in the event that the accumulated legal reserve is equivalent to or exceeds the Company's total paid-in capital, such allocation may be exempted. The remainder may be set aside or reversed as special reserve in accordance with laws and regulations. If there is remainder surplus, the Board of Directors shall draft a surplus distribution proposal regarding the remainder of the surplus as well as accumulated undistributed surplus, shall decide whether to distribute the distributable dividends and bonus in cash or in shares, in whole or in part, by a majority vote at a Board of Directors meeting attended by two thirds or more of all directors, and shall report its decision to the Shareholders' Meeting. However, distribution of in the form of new shares shall be subject to a resolution of the Shareholders' Meeting.

The Company hereby authorizes the Board of Directors to distribute legal reserves and a part or all of the capital reserves stipulated in Article 21 of the Company in cash by a resolution achieved by a majority vote at a Board of Directors meeting attended by two thirds or more of all directors; however, the Board of Directors shall report its resolution to the Shareholders' Meeting. However, distribution of in the form of new shares shall be subject to a resolution of the Shareholders' Meeting.

The Company’s dividend policy considers the environment it is in and the growth stage it is at. To cope with future capital requirements and long-term financial planning while maintaining shareholder interests and a balanced dividend policy, shareholder dividends will be distributed in shares or in cash, as appropriate, based on future capital expenditure requirements and the extent of dilution effect on earnings per share. Of the shareholder dividends distributed, no less than 10% shall be in cash. The actual distribution percentage shall be determined by the Board of Directors by considering the Company’s business planning, investment plan, capital planning, and the changes in internal and external environment.

According to the Company’s dividend distribution policy, the amount of shareholders’ dividend, in principle, should be 40%~60% of the annual net income, and may be adjusted according to whether there is a material investment item in the following year and how the financial forecasting for the following year is. However, such amount, in rare circumstances, shall be determined by the Board of Directors through deliberation.

Dividend distributions proposed at the most recent year

On March 10, 2026, the Company’s Board of Directors passed a resolution to distribute a cash dividend distribution to shareholders in the amount of NT$481,988 thousand, with a distribution of NT$6 per share. Such resolution will be proposed and reported to the Shareholders' Meeting.

(IV) Effect upon business performance and earnings per share of any stock dividend distribution proposed or adopted at the most recent shareholders' meeting

This is not applicable because so far the Company did not intend to distribute any stock dividends.

(V) Remuneration to employees and directors:

Percentage or scope of remuneration of employees and directors stipulated in the Company’s Articles of Incorporation: Refer to (III).
The basis for estimating the amount of employee, director, and supervisor compensation, for calculating the number of shares to be distributed as employee compensation, and the accounting treatment of the discrepancy, if any, between the actual distributed amount and the estimated figure, for the current period.

At the Board of Directors meeting dated March 10, 2026, the Company resolved to distribute the remuneration of NT$126,500 thousand to employees of 2025 and the remuneration of NT$16,000 thousand to directors of 2025, both amounts were the possible distribution amount estimated based on past experience and by referencing the Company’s Articles of Incorporation.

Any material change in the distribution amount after the end of a fiscal year is charged to the expenses in the year in which it occurred. Any change in the distribution amount on the Shareholders' Meeting date is accounted for as changes in accounting estimates and should be recognized in the year in which the Shareholders' Meeting is held. If the Shareholders' Meeting resolves to distribute employee remuneration in the form of shares, the number of share dividends shall be calculated by taking the resolved amount and dividing it by the fair value of shares; the fair value of shares is determined at the closing price on the date immediately preceding the Board of Directors meeting date.

Distribution of remuneration approved by the board:

(1) Amount of remuneration for employees and directors payable in cash or shares. If there is any discrepancy between that amount and the estimated figure for the fiscal year these expenses are recognized, the discrepancy, its cause, and the status of treatment shall be disclosed: The Company resolved to distribute employee remuneration for 2025 in the amount of NT$126,500 thousand and director remuneration for 2025 in the amount of NT$16,000 thousand at the Board of Directors meeting dated March 10, 2026.

(2) The amount of any employee compensation distributed in stocks, and the size of that amount as a percentage of the sum of the after-tax net income stated in the parent company only financial reports or individual financial reports for the current period and total employee compensation: N/A.6

The actual distribution of employee and director compensation for the previous fiscal year (with an indication of the number of shares, monetary amount, and stock price, of the shares distributed), and, if there is any discrepancy between the actual distribution and the recognized employee or director compensation, additionally the discrepancy, cause, and how it is treated.

The amount of employee remuneration and director remuneration for 2025 actually distributed is as follows:

	Actually distributed amount resolved by the Shareholders' Meeting	Originally estimated amount	Differentials	Difference Reason
Status of distribution:
Employee remuneration in cash	NT$126,500 thousand	NT$126,500 thousand	0	Not applicable
Employee remuneration in shares	NT$0 thousand	NT$0 thousand	0	Not applicable
A. Number of shares	0 thousand shares	0 thousand shares	0	Not applicable
B. Amount	NT$0 thousand	NT$0 thousand	0	Not applicable
C. As a percentage of the number of shares outstanding at the end of year (%)	0	0	0	Not applicable
Directors' remuneration	NT$16,000 thousand	NT$16,000 thousand	0	Not applicable
Information on earnings per share
Original earnings per share (after taxes)	NT$13.82	NT$13.82	0	Not applicable
Imputed earnings per share (after taxes)	NT$13.82	NT$13.82	0	Not applicable

Note: If the actual distributed amount is different from the estimated amount, after the shareholders' meeting approves, the differences are accounted for as changes in accounting estimates and recognized in profit or loss in the current year.

(VI) Buyback of shares by the Company

A. Share Buyback by the Company (Already completed)

Apr. 24, 2026

Buyback trench	1st trench	2nd trench	3rd trench	4th trench
Purpose of buyback	To transfer the shares to employees	To transfer the shares to employees	To transfer the shares to employees	To transfer the shares to employees
Buyback period	January 1 to June 30, 2009	June 9 to August 8, 2015	May 15 to July 11, 2017	September 19, 2018 to November 18, 2018
Buyback price range	NT$10~18	NT$52~75	NT$50~66	NT$57~76
Types and numbers of shares bought back	1,466,997 common shares	811,000 common shares	811,000 common shares	811,000 common shares

Amount of shares bought back	NT$19,021,576	NT$47,742,077	NT$45,650,289	NT$50,659,340
Ratio of the number of shares already bought back to the number of shares intended to be bought back (%)	100%	100%	100%	100%
The number of shares bought back that have been cancelled or transferred	1,466,997 common shares	811,000 common shares	811,000 common shares	811,000 common shares
Accumulated number of the Company’s shares held by the Company	0	0	0	0
Ratio of the accumulated number of the Company’s shares held by the Company to the total number of issued shares (%)	0	0	0	0

Note: Share buyback will continue if the share price falls below the price range set by the Company during the buyback period.

B. Share Buyback by the Company: None

II. Corporate bonds:

Issuance of Corporate Bonds

Mar. 31, 2026

Type of Corporate Bond	First domestic unsecured convertible corporate bond	Second domestic unsecured convertible corporate bond
Issuance date	2024/6/7	2024/6/19
Face value	NT$100,000.-	NT$100,000
Issuance & Trading Location (Note 1)	Not Applicable	Not Applicable
Issuance price	NT$100.-	NT$117.07.-
Issuance amount	NT$200,000,000.-	NT$1,000,000,000.-
Coupon rate	0%	0%
Term and Maturity Date	Term: 3 years
Maturity Date: 2027/06/07	Term: 3 years
Maturity Date: 2027/06/19
Guarantee Institution	None	None
Trustee	Taipei Fubon Bank	Taipei Fubon Bank
Underwriter	Fubon Securities Co., Ltd.	Fubon Securities Co., Ltd.
Lawyer	Far East Law Offices
Charles Chiu – Attorney at law	Far East Law offices
Charles Chiu – Attorney at law
Accountant	Deloitte & Touche Taiwan
Hui-Min Huang & Chih-Ming Shao	Deloitte & Touche Taiwan
Hui-Min Huang & Chih-Ming Shao
	Except under the circumstances when the holder of this Convertible Corporate Bond holder converts the bond into the Company's common shares by Article 10 of the Regulations or exercises the	Except under the circumstances when the holder of this Convertible Corporate Bond holder converts the bond into the Company's common shares by Article 10 of the Regulations or exercises the

Type of Corporate Bond	First domestic unsecured convertible corporate bond	Second domestic unsecured convertible corporate bond
Principal payment method	put right in accordance with Article 19 of the Regulations, or the Company redeems the bond in advance in accordance with Article 18 of the Regulations, or when the Company repurchases and cancels the bond through TPEx, the Company shall repay the principal amount of these bonds in cash in a single lump sum upon maturity	put right in accordance with Article 19 of the Regulations, or the Company redeems the bond in advance in accordance with Article 18 of the Regulations, or when the Company repurchases and cancels the bond through TPEx, the Company shall repay the principal amount of these bonds in cash in a single lump sum upon maturity
Outstanding Principal	NT$197,100,000-	NT$996,700,000.-
Redemption or Advance Repayment Clause	1. This convertible bond is convertible from the day following the completion of three months from the issue date (September 8, 2024) up to the fortieth day before the expiration of the issuance period (April 28, 2027). If the closing price of the Company's common stock exceeds the then-current conversion price by 30% (inclusive) for thirty consecutive business days, the Company may, within the subsequent thirty business days, notify bondholders by registered mail (based on the bondholder register as of the fifth business day prior to the date of sending the "Bond Redemption Notice") with a thirty-day maturity "Bond Redemption Notice" (the aforementioned period shall commence from the date of dispatch by the Company, and the maturity date of said period shall be the bond redemption record date, and the aforementioned period shall not fall within the suspension of conversion period as stipulated in Article 9). For investors who acquire this convertible bond	1. This convertible bond is convertible from the day following the completion of three months from the issue date (September 20, 2024) up to the fortieth day before the expiration of the issuance period (May 10, 2027). If the closing price of the Company's common stock exceeds the then-current conversion price by 30% (inclusive) for thirty consecutive business days, the Company may, within the subsequent thirty business days, notify bondholders by registered mail (based on the bondholder register as of the fifth business day prior to the date of sending the "Bond Redemption Notice") with a thirty-day maturity "Bond Redemption Notice" (the aforementioned period shall commence from the date of dispatch by the Company, and the maturity date of said period shall be the bond redemption record date, and the aforementioned period shall not fall within the suspension of conversion period as stipulated in Article 9). For investors who acquire this convertible bond

Type of Corporate Bond	First domestic unsecured convertible corporate bond	Second domestic unsecured convertible corporate bond
	due to trading or other reasons thereafter, the Company will make a public announcement and request the TPEx to announce the exercise of the bondholders' redemption right. Within five business days after the bond redemption record date, the Company will redeem the outstanding convertible bonds at their face value in cash.
2. This convertible corporate bond is redeemable by the Company, at any time after the day following the third full month from the issue date (September 8, 2024) and up to forty days prior to the maturity date of the issuance period (April 28, 2027), when the outstanding balance of this convertible corporate bond in circulation falls below ten percent (10%) of the original total issuance amount. The Company may exercise this right by sending a registered "Bond Redemption Notice" with a thirty-day maturity period to the bondholders (based on the bondholder registry as of the fifth business day preceding the date of sending the "Bond Redemption Notice"). This thirty-day period commences from the date of dispatch by the Company, and the maturity date of this period shall be the bond redemption record date. This period shall not coincide with the suspension of conversion period as stipulated in Article 9. For bondholders who acquire this convertible corporate	due to trading or other reasons thereafter, the Company will make a public announcement and request the TPEx to announce the exercise of the bondholders' redemption right. Within five business days after the bond redemption record date, the Company will redeem the outstanding convertible bonds at their face value in cash.
2. This convertible corporate bond is redeemable by the Company, at any time after the day following the third full month from the issue date (September 20, 2024) and up to forty days prior to the maturity date of the issuance period (May 10, 2027), when the outstanding balance of this convertible corporate bond in circulation falls below ten percent (10%) of the original total issuance amount. The Company may exercise this right by sending a registered "Bond Redemption Notice" with a thirty-day maturity period to the bondholders (based on the bondholder registry as of the fifth business day preceding the date of sending the "Bond Redemption Notice"). This thirty-day period commences from the date of dispatch by the Company, and the maturity date of this period shall be the bond redemption record date. This period shall not coincide with the suspension of conversion period as stipulated in Article 9. For bondholders who acquire this convertible corporate

101

Type of Corporate Bond	First domestic unsecured convertible corporate bond	Second domestic unsecured convertible corporate bond
	bond due to trading or other reasons after the aforementioned notification date, the Company will make a public announcement and request TPEx to announce the bondholders' redemption rights. Within five business days after the bond redemption record date, the Company will redeem the outstanding convertible corporate bonds in circulation at their par value in cash.
3. If a bondholder fails to provide a written response to the Company's stock transfer agent (effective upon delivery, or based on the postmark date for mailed responses) before the bond redemption record date stated in the "Bond Redemption Notice," the Company will redeem the convertible bonds held by the bondholder at their face value in cash within five business days after the bond redemption record date.
4. If the Company exercises its early redemption right on these convertible bonds, the deadline for bondholders to request conversion will be the second business day following the termination of over-the-counter trading. However, bondholders must submit their conversion application to their securities firm no later than the business day before this deadline.	bond due to trading or other reasons after the aforementioned notification date, the Company will make a public announcement and request TPEx to announce the bondholders' redemption rights. Within five business days after the bond redemption record date, the Company will redeem the outstanding convertible corporate bonds in circulation at their par value in cash.
3. If a bondholder fails to provide a written response to the Company's stock transfer agent (effective upon delivery, or based on the postmark date for mailed responses) before the bond redemption record date stated in the "Bond Redemption Notice," the Company will redeem the convertible bonds held by the bondholder at their face value in cash within five business days after the bond redemption record date.
4. If the Company exercises its early redemption right on these convertible bonds, the deadline for bondholders to request conversion will be the second business day following the termination of over-the-counter trading. However, bondholders must submit their conversion application to their securities firm no later than the business day before this deadline.
Restriction Clauses (Note 2)	None	None

102

103

Type of Corporate Bond		First domestic unsecured convertible corporate bond	Second domestic unsecured convertible corporate bond
Credit Rating Agency Name, Rating Date, Rating Outcome		Not Applicable	Not Applicable
Other Attached Rights	The amount of common shares, GDRs, or other securities converted (exchanged or subscribed) as of the date of publication of this annual report."	As of the date of publication of the annual report, 29 units of convertible bonds have been converted into 8,302 common shares. The outstanding principal amount of unconverted bonds is NT$197,100,000.	As of the date of publication of the annual report, 33 units of convertible bonds have been converted into 9,778 common shares. The outstanding principal amount of unconverted bonds is NT$996,700,000.
	Issue & Conversion (Exchange or Buyback) Method	Please refer to the issuance and conversion policy of the Company’s 1st domestic unsecured convertible bond.	Please refer to the issuance and conversion policy of the Company’s 2nd domestic unsecured convertible bond.
Issue and conversion, exchange or buyback methods, issue conditions that my dilute equity and affect the present shareholders’ equity		If all the remaining corporate bonds are converted into common shares based on the current conversion price, the Company will need to issue another 564,271 common shares, with a share capital dilution rate of 0.70%, which has limited impact on shareholders' equity.	If all the remaining corporate bonds are converted into common shares based on the current conversion price, the Company will need to issue another 2,954,060 common shares, with a share capital dilution rate of 3.68%, which has limited impact on shareholders' equity.
Entrusted Institution of the Convertible Bonds		Not Applicable	Not Applicable

Note 1: For offshore corporate bond holders to fill in.
Note 2: Such as restrictions on the payment of cash dividends, investment abroad or request maintaining a certain equity asset ratio, etc.

2. Convertible Corporate Bond Information

Type of Corporate Bond		First domestic unsecured convertible corporate bond		Second domestic unsecured convertible corporate bond
Item / Year		Fiscal year 2025	As of Apr. 24, 2026 (Note 2)	Fiscal year 2025	As of Apr. 24, 2026 (Note 2)
Market Price of Convertible Corporate Bond (Note 2)	Maximum	131.90	243.00	138.20	255.00
	Minimum	99.00	115.00	96.00	115.00
	Average	116.38	173.46	116.51	166.23
Conversion Price		349.30	349.30	337,40	337.40
Issue Date & Conversion Price at Issuance		Issue Date: June 7, 2024 Conversion Price at Issuance: NT$359.7/Share		Issue Date: June 19, 2024 Conversion Price at Issuance: NT$347.5/Share

Type of Corporate Bond	First domestic unsecured convertible corporate bond	Second domestic unsecured convertible corporate bond
Obligation Method for Executing the Conversion (Note 1)	Issue new shares	Issue new shares

Note 1: Delivery of outstanding shares or issuance of new shares.
Note 2: Current-year data as of the date of publication of the annual report shall be provided."

III. Preferred shares: None
IV. Global deposit receipts: None
V. Employee stock options: None
VI. New restricted employee shares: None
VII. The situation of merger, acquisition or transfer of shares of other companies and issuance of new shares: None
VIII. Status of implementation of capital allocation plans: None

Four. Operational Highlights

i. Scope of business

Business Scope

(1) Major lines of business

A. CB01010 Machinery Equipment Manufacturing
B. CC01080 Electronics Components Manufacturing
C. E603050 Automatic Control Equipment Engineering
D. F113010 Wholesale of Machinery
E. F119010 Wholesale of Electronic Materials
F. F113030 Wholesale of Precision Instruments
G. F401010 International Trade
H. F401021 Restrained Telecom Radio Frequency Equipment and Materials Import
I. C901010 Pottery and Ceramics Products Manufacturing
J. C901020 Glass and Glass Products Manufacturing
K. IG01010 Biotechnology Services
L. IC01010 Medicine Inspection
M. C199990 Manufacture of Other Food Products Not Elsewhere Classified
N. C802100 Cosmetics Manufacturing
O. C105010 Edible Oil and Fat Manufacturing
P. C110010 Beverages Manufacturing
Q. F102020 Wholesale of Edible Fat and Oil
R. F102170 Wholesale of Other Food Products and Groceries
S. F203010 Retail Sale of Food, Grocery and Beverage
T. F213040 Retail Sale of Precision Instruments
U. F213080 Retail Sale of Other Machinery and Equipment
V. F218010 Retail Sale of Computer Software
W. F219010 Retail Sale of Electronic Materials
X. IZ99990 Other Industry and Commerce Services Not Elsewhere Classified
Y. Z999999 All business activities that are not prohibited or restricted by law, except those that are subject to special approval

(2) Operating ratio

Unit: NT$ thousand; %

Year Main item	2025		2024
	Amount	Percentage	Amount	Percentage
Goods sales revenue	10,895,501	95.82	9,400,488	97.03
Services revenue	433,223	3.81	277,278	2.86
Other operating revenue	42,644	0.37	10,514	0.11
Net revenue	11,371,368	100.00	9,688,280	100.00

Data source: Data of 2024 and 2025 are based on the financial statements audited by CPAs.

(3) Current lines of products

A. Equipment Manufacturing:

(1.) Batch Type Wet-Process Tools, which are mainly used in:

Advanced Packaging Process
Semiconductor Front-End Process
Compound Semiconductor
Microelectromechanical Systems (MEMS)

Mini LED/Micro LED Process

(2.) Single-wafer Type Wet-Process Tools, which are mainly used in:
1. Advanced Packaging Process
2. Semiconductor Front-End Process
3. Compound Semiconductor
4. Microelectromechanical Systems (MEMS)
5. Mini-LED/Micro LED Process

(3.) Temporary Bonding Debonding System (TBDB), which is mainly used in: IGBT power devices and advanced packaging processes, including:
1. Temporary Bonding System
2. Temporary Debonding System
3. Release Layer Coating System
4. Carrier (Glass) Recycling System

B. Wafer reclaim

The wafer reclaim service denotes the process of restoring the cleanness and flatness of a Test Wafer and Dummy/Control Wafer used in semiconductor manufacturing process to the level of cleanness and flatness characteristic of a brand new Test Wafer and Dummy/Control Wafer, typically by means of sorting, cleaning, lapping, polishing, and drying, so that they can be used as a Dummy/Control Wafer again. Wafer reclaim mainly aims to reduce the overall by removing the necessity to use a brand-new Test Wafer and Dummy/Control Wafer every single time.

(A) 12" Si-wafer reclaim
(B) SiC wafer reclaim and full process after the crystal-growth process

C. Sale of equipment in the capacity of an agent: The Company acts as an agent for the sale of measurement equipment, process equipment, chemical analysis equipment and materials needed by the various industries such as the semiconductor industry, optoelectronic industry, LCD/LED/solar energy industries, and other industries.

(4) New products to be developed

The Company's equipment manufacturing division has been developing mainly semiconductor and LED wet process equipment for many years. In the early stage, the Company mainly focused on providing the technologies for batch type equipment and single-wafer type wet process in terms of etching, cleaning, and photoresist removal; to date, the Company is a master in such technologies. In addition, the Company has begun to develop high-capacity single-wafer and batch type wet process equipment, in the hope that it can be applied to customers' new process. Aside from that, the Company also continues the past development plan, focuses on 8"/12" high-end process batch cleaning equipment, and intensifies the investment in equipment for advanced packaging in terms of wafer bonding and debonding, making the Company's production process equipment more competitive in the market.

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The company's equipment manufacturing division plans to develop products and technologies this year, which are stated as follows:

Industry category	Plan name
Semiconductor	1. 12-inch advanced process batch type cleaning equipment
	2. Development of the new-generation single-wafer wet process cleaning equipment
	3. High-clean single-wafer wet process equipment for advanced packaging
	4. Next-generation wafer and glass temporary bonding/debonding process equipment
	5. Square wafer hanger type electroplating process equipment
	6. Mask process cleaning equipment

In terms of the R&D of wafer reclaim, the Company has made heavy investment to improve process and develop relevant system tools in order to meet customers' requirements of advanced process. Doing so aims to improve the process efficiency and satisfy customers' needs for advanced process applications.

The Company will leverage existing core technologies to aggressively develop the technologies for processing non-silicon materials to lead the market.

Industry category	Plan name	R&D content
Wafer reclaims	To develop the technology of silicon wafer reclaim process	1. Advanced process technology development for 2. Wafer polish process capability. 3. Wafer clean process capability. 4. Film strip process technology.

2. Industry Overview

(1). Status and development of industry

The supply and demand status and future growth potential of the wafer reclaim market and semiconductor/LED/TFT-LCD equipment suppliers are closely related to the development of the semiconductor industry and the scale of the TFT-LCD and LED markets. The following is a description of the semiconductor, TFT-LCD, and LED markets:

A. Semiconductor

According to Gartner's forecast, driven by surging AI demand and soaring memory prices, global semiconductor revenue is projected to reach US$805 billion in 2025, before escalating to US$1.3 trillion in 2026. This represents a $64\%$ annual growth rate, marking the industry's fastest expansion in over two decades. The upward trajectory is expected to continue, with revenue potentially hitting the US$1.6 trillion milestone by 2027.

According to the Worldwide Semiconductor Equipment Market Statistics (WWSEMS) Report recently released by SEMI, total global sales of semiconductor manufacturing equipment reached a record high of US$135.1 billion in 2025, representing a 15% year-over-year (YoY) growth. This expansion was primarily driven by the continuous capacity buildout in advanced logic, memory, and AI-related applications.

The back-end equipment market also delivered a stellar performance last year. Driven by the escalating performance requirements and intensified testing rigor for AI devices and High Bandwidth Memory (HBM), sales of test equipment surged by $55\%$ year-over-year. Concurrently, the accelerating adoption of advanced packaging technologies fueled a $21\%$ growth in assembly and packaging equipment sales.

B. Advanced packaging

Advanced packaging continues to experience robust growth within the semiconductor industry. According to market data from Yole Group, the advanced packaging market was valued at approximately $46.1 billion in 2024. It is projected to reach $79.4 billion by 2030, representing a compound annual growth rate (CAGR) of roughly 9.5%.

Source: Yole Group, Status of the Advanced Packaging Industry (September 2025)

C. Compound semiconductor

According to a report by market analysis firm Yole Group, the compound semiconductor device market is growing rapidly, from US$12 billion in 2024 to US$25 billion in 2030, with a compound annual growth rate (CAGR) of nearly 13%, outpacing the broader semiconductor market.

According to the Power SiC 2025 report recently released by Yole Group, the global SiC power device market is projected to surpass $10.3 billion by 2030, representing a CAGR of (20.3\%$ from 2024 to 2030. The report clearly indicates that while 6-inch SiC wafers remain the mainstream production platform, they will coexist with 8-inch SiC wafers for

the long term over the coming years, with strategic distribution based on specific application scenarios."

D. LED industry

According to the report by Mordor Intelligence, the global LED lighting market is projected to grow from $104.93 billion in 2025 to$ 110.76 billion in 2026. It is further forecast to reach $145.01 billion by 2031, representing a compound annual growth rate (CAGR) of 5.55% during the 2026-2031 period.

(2). Relations between upstream, midstream, and downstream of the industry:

The Company is an equipment supplier for the high-tech industry such as the semiconductor industry and TFT-LCD industry. Below is the relationship between the upstream, midstream, and downstream of the industry in which the Company is mainly engaged in:

Below is the diagram of relationship between the upstream, midstream, and downstream of the wafer reclaim industry in which the Company operates: Post-process used monitoring wafers

(3) Various product development trends

A. Semiconductor industry equipment, whether for front-end or back-end processes, is moving towards new generations of precision manufacturing technologies, progressing from 28nm to 20nm, 14nm, 10nm, 7nm, 5nm, 3nm, and 2nm process technologies.
B. The advanced packaging processes in the back-end of semiconductor manufacturing are developing rapidly, and various new technologies progressing quickly, such as SIP (System in Package), Fan-out, and 3D-IC.
C. TFT-LCD industry is trending towards large size and LED backlight modules.
D. Developing custom equipment tailored to customers' needs requires joint efforts from them. Consequently, a good understanding of the process will facilitate equipment development, and investment in enormous manpower and funds is required for advancing the equipment industry.

Based on various sources, the semiconductor industry is expected to show the following development trends in 2024 and 2025.

Growth Driven by Artificial Intelligence (AI) and High-Performance Computing (HPC) Demands: The continuous surge in AI and HPC requirements propelling significant growth in the semiconductor industry.
Progress in advanced process technology: 2025 will be a critical year for 2nm technology, and major wafer manufacturers such as TSMC, Samsung and Intel will enter the 2nm mass production stage.
Development of advanced packaging technology: As the demand for chip functionality and performance increases, advanced packaging technology is becoming increasingly important.
Supply chain resilience and geopolitical impacts: As geopolitical tensions intensify, corporate risk uncertainty increases, affecting the entire semiconductor ecosystem.
Talent shortage and cultivation: $52\%$ of respondents believe that talent shortage is the primary challenge of the semiconductor industry, and talent training and retention are also the primary strategic focus of companies in the next three years.

(4) Competition and market share

A. SWOT analysis of the agent industry

Strength	Weakness
◆ Deep-rooted Customer Relationships: Covering semiconductor front-end/back-end, compound semiconductors, and academic sectors.	◆ The product portfolio lacks consumable components, and production equipment relies excessively on opportunities for factory expansion.

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| • Local IntegratedStop One-Stop Service: Combining technical expertise with OEM resources, the Company offer proximate service, maintenance, and after-sales support to achieve swift market expansion and deep penetration
• Agile Sales Model: Maintaining an adaptable organizational framework to align with shifting market requirements.
• The Company's brand image is beneficial for business cooperation. Having been an agent for advanced foreign equipment for many years, we have cultivated a team of engineers proficient in both equipment and customer needs, laying the foundation for a shift towards in-house manufacturing. | • Promoting new products requires greater investment in various costs, inventory, and resources.
• The development of manufacturing processes is highly dependent on technological development capabilities.
• The pressure of recruiting, training, and retaining talent is constantly increasing. |
| --- | --- |
| Opportunities | Threats |
| • The Company provide integrated solutions by combining strategic alliances (diversified supply chains).
• Strengthen industry-academia collaboration, expand sales channels, and attract high-quality talent.
• The Company flexibly adapt to our clients' development plans and collaborate with original equipment manufacturers (OEMs) to develop next-generation models.
• The Company act as an agent for more key equipment related to popular applications such as AI, HPC, and automotive electronics to seize new market opportunities. | • Rapidly changing external environment (policies, factory expansion) and labor market competition (high-salary poaching).
• Multiple agents or non-exclusive agents
• Competition from other distributors offering similar products.
The original manufacturer may revoke the distribution rights due to market strategy adjustments and switch to a direct sales model. |

B. SWOT analysis of equipment manufacturing

Strength	Weakness
• The Company hold a leading position in the domestic wet process equipment field, has mastered key technologies, and is actively expanding the Temporary Bonding System (TBDB) required for advanced packaging.
• The manufacturing cost of domestically produced equipment is lower than that of the US, Europe, and Japan.
• With extensive experience in manufacturing processes, the Company can develop equipment that meets our customers' process requirements.
• The domestic equipment manufacturing industry has a mature precision machining industry, which can quickly enter the semiconductor and optoelectronic product lines.	• A lack of process verification capabilities and opportunities for high-precision semiconductor equipment.
• The high-tech semiconductor equipment industry is an oligopoly dominated by foreign OEMs, creating significant barriers to entry.
• Compared to leading international equipment manufacturers, the Company’s R&D budget remains relatively limited.

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◆ The domestic market scale is large.
Opportunities	Threats
◆ AI and Advanced Packaging Demand: The explosive growth in demand for AI chips is driving strong demand for advanced packaging processes such as CoWoS. The Company's related equipment (wet process, TBDB) has entered this supply chain, which is the biggest growth opportunity.
◆ Having a stable customer base and understanding of manufacturing processes and equipment makes it easier to secure business.
◆ The domestic equipment industry is moving towards larger scale, localization, and customization, which will help domestic manufacturers develop their businesses.
◆ Leveraging technical expertise across multiple product lines to provide comprehensive total solutions
◆ Having experience with customers, original equipment manufacturers (OEMs), and process equipment makes it easier to develop other businesses, such as used machines, whole-plant relocation, or old equipment repair.
◆ Currently, 12” wafer fabs are being built both domestically and internationally, presenting opportunities for both domestic and international sales expansion.	◆ The rise of the equipment manufacturing industries in South Korea and China poses a significant threat of price-cutting competition.
◆ The equipment industry is characterized by rapid technological evolution and high-stakes research and development.
◆ Semiconductor technology is evolving rapidly, and the Company needs to continuously invest in R&D development to keep up with the pace of development of frontier technologies such as advanced packaging.
◆ The Company faces intense competitive pressure in terms of technology and brand positioning from global leading semiconductor equipment manufactures.

C. A SWOT analysis of wafer reclaim

Strength	Weakness
◆ Domestic transportation is less costly than that in Europe or Japan.
◆ Being local is being advantageous, in that the Company can help customers improve the turnover efficiency of reclaimed wafers and lower the inventory cost thereof.
◆ Possession of a good, advanced process capacity makes it easier for the Company to win orders of advanced process.	◆ The equipment is still under depreciation and amortization.
Opportunities	Threats
◆ The world's largest wafer reclaim customers are located in Taiwan.
◆ The constant growth in the capacity of advanced process constantly drives up the	◆ Oversupply from reclaimed wafer fabs in Europe and Japan has led to the potential risk of price-cutting
◆ Competitors keep expanding their capacity.

demand for wafer reclaim.
$\spadesuit$ The Company's long-term engagement in the agency business is conducive to developing overseas markets.

(5) Market shares

A. Major competitors

The Company is a specialized supplier of manufacturing equipment for the semiconductor, LED, solar, and FPD (Flat Panel Display) industries. We compete primarily with international manufacturers, domestic distributors, and local equipment OEMs. Within the landscape of public and listed companies, our industry peers include Marketech, GPM, Dong Jie, Grand Process Technology, Manz, Ampoc, Topco, Kinik, Utechzone, Hermes Microvision, and Hermes-Epitek. Given the vast scope of the semiconductor, LED, solar, and FPD sectors, each firm focuses on distinct industrial segments and equipment categories. Consequently, our capital structure and operational scale differ from the aforementioned peers.

B. Competitors' market share

Each of the semiconductor/LED/solar energy/TFT-LCD industries involves extensive areas of expertise, comprises domestic manufacturers and the giant counterparts in Europe, US, and Japan, and has an enormous market size. Currently, no creditable statistics about them are available. However, the Company believes that its own market share for the time being is relatively small.

C. Technology and R&D Overview

In 2025, the Company filed a total of 15 patent applications both domestically and internationally and 21 patent certificates. At the end of 2025, the Company still held 207 valid patents.

(1) A listing of research and development expenditures as well as technologies and/or products successfully developed during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report.

A. A listing of research and development expenditures during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report

Unit: NT$ thousand; %

Item	2025	Jan. 2026 – Mar. 2026
Research and development expenses	463,325	152,148
Ratio to net operating income (%)	4.07	4.88

Note: The data for 2025 has been duly audited by CPAs; the data for the first quarter of 2026 has remained unreviewed by CPAs.

B. A listing of technologies and/or products successfully developed during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report

Since 2004 the Company has been investing R&D expenditure and developing and innovating technologies to intensify the marketing of existing lines of products and create products under its

private brand. Below is a summary of the R&D results in the most recent year achieved by the equipment manufacturing division:

Year	Industry category	Product Name	R&D Content
2025	Semiconductor equipment	Development of Single-Wafer Cleaning Equipment for Advanced Heterogeneous Integration (Front-End-Like Process)	1.Real-time Chemical Mixing and Control Technology
			2.Chemical Cleaning Process Control Technology
			3.Double-Sided Wafer Cleaning Technology
		Silicon Photonics Composite Wafer Etching and Cleaning Equipment Technology Development	1.Shared Wafer and Wafer-Frame Transfer Technology
			2.Shared Wafer and Wafer-Frame Carrier Technology
			3.High-Speed Spin Process Chamber Technology
		Single-Panel-Level Wet Process Technology	1.Single-Panel-Level Spin Process Control Technology
			2 Single-Panel-Level Transfer Control Technology
3 Single-Panel-Level Visual Mapping Thickness and Warpage Measurement Technology
2024	Semiconductor equipment	EUV Pellicle cleaning equipment	1.Pellicle transfer technology2.Pellicle process chamber control technology3.Pellicle drying process technology
		Computer vison assistant by AI Software	1.Residual glue detection after the process2.Wafer shift detection during the process
		Optimized scheduling control software system	1.Application of single wafer process equipment2.Application of wet Bench process equipment
		12-inch High carrying capacity transfer system for CoWoS/SoIC process	1.Application of single wafer process equipment2.Application of wet Bench process equipment
		12-inch advanced packaging Solder cleaning and etching equipment	1.Recirculation pipeline control system2.Crystallization Prevention and Suppression Technology
2023	Semiconductor equipment	12-inch Silicon photonics wafer cleaning equipment	1.Chemical in-line mixing control technology2.Multi-chemical control technology on the chamber
		6-inch SiC single wafer cleaning and etching equipment	1.6-inch wafer edge gripper mechanism2.High concentration/high temperature chemical control technology
		12-inch etch stop layer wafer cleaning and etching equipment	1.Prevention contamination and control solution of toxic gas reactant in the process2.Nozzle technology for special process
		12-inch CoWos advanced packaging cleaning and etching equipment	1.Development the low particle control for process chamber area2.Development of process parameter management and automated communication technology
		O3 and functional water for mask wet process cleaning equipment	1.Development the UV 172&254nm module2.Development the double-side mask cleaning and conveying mechanism3.Development of functional water piping system control technology
2022	Semiconductor equipment	12" Single wafer frame type cleaning equipment	Frame type holder spin control system and integrated transfer equipment
		Batch type etching and cleaning equipment for 8"/12" wafer and 210*212 mm square wafers	1.Multi-size & batch type transfer system2.Multi-size & batch type process control system
		Single-wafer flux cleaning equipment for12" wafer and 210*212 mm square wafer	1.Square and circular holder spin control system and integrated transfer equipment

In addition, below is the Company's R&D achievements in wafer reclaim:

Year	Industry category	Product Name	R&D Content	Product Applications
2025	Semiconductor	Test/ Reclaimed Silicon wafer	Advanced process technology development for 1.Wafer polish process capability.2.Wafer clean process capability	Monitor wafer for advanced process
2024	SEMI/LED/Power /RF	1.Test/ Reclaimed Silicon wafer2. SiC wafer	1.Advanced process technology development for A.Wafer polish process capability. B.Wafer clean process capability.	1. Monitor wafer for 2. Advanced process.3. Power semiconductor RF components
2023	SEMI/LED/Power /RF	1. Test/ Reclaimed Silicon wafer2. SiC wafer	1. Advanced process technology development for Wafer polish process capability. 2. Wafer clean process capability.	1. Monitor wafer for advanced process.2. Power semiconductor RF components
2022	Semiconductor/LED/Power Components/RF Components	1.Si wafer reclaim and test wafer2. SiC wafer	1.Development of wafer polishing and cleaning technology2.Development of SiC wafer process technology (in progress); application and development of SiC wafer defect detection technology; development of SI.-SiC wafer process technology.	1. Advanced semiconductor process monitoring2. Power semiconductor3. Communication components

Year	Industry category	Product Name	R&D Content	Product Applications
2021	Semiconductor/LED/Power Components/RF Components/Automotive Electronics	1. Si wafer reclaim and test wafer2. SiC wafer3. Development of process technology for ceramic materials dedicate to semiconductor process	1. Development of wafer polishing and cleaning technology2. Development of SiC wafer process technology (in progress); application and development of SiC wafer defect detection technology; development of SI.-SiC wafer process technology.3. Ceramic wafer process technology, and quality improvement therein, for semiconductor process	1. Advanced semiconductor process monitoring2. Power semiconductor3. Communication components4. Automotive electronics

4. Long-term and short-term business development planning

(1) Short-term business development plan Summary of the Company's short-term plans is as follows:

A. Marketing strategy

(A) Provide a Total Solution (including equipment and process technology) for the process needs of various industries.
(B) Continuously improve customer satisfaction (CS), including machine capability, service quality and process technology.

B. Product strategy

(A) Semiconductor/LED/LCD/solar energy: actively participate in customers' early-stage research and development plan in order to jointly develop related machine equipment.
(B) Develop related materials and equipment for potential green energy industries in the future.
(C) Develop distribution of new product lines and introduce higher-level manufacturing processes and measurement equipment.

C. Operations management strategy

(A) Reinforce ERP, internal audit and internal control and other related systems to improve management performance.
(B) Improve the quality of personnel through continuous education and training programs.
(C) Introduce KPI and PBC management to improve personnel capabilities.
(D) Departments of distributorship and manufacturing incorporate the use of and implement ISO systems.

D. Financial strategy

(A) Effective management of A/R and inventory.
(B) Establish a long-term cooperative relationship with banks.

(2) long-term business development plan

A. Marketing strategy

(A) Elaborate on the use of the existing human resources, expand business growth, establish a remote ERP system gateway and strengthen the network connection of regional service offices to facilitate the provision of on-time customer services.

(B) Provide customers with complete and professional services, establish technical support personnel for application equipment and technology and add products and services to expand the scale of operations.

(D) Seize opportunities for collaboration and development with customers and continuously improve quality and service with high efficiency and reasonable price to establish long-term cooperative relationships.

(E) Expand to other high-tech industries with the advantages in the current semiconductor industry. Based on the strong foothold in the field of semiconductor production equipment distribution, we extend the breadth and depth of the product line we distribute and professional services we provide and introduce new products needed in response to the changing market trends.

B. Product strategy

(A) From the current mid-tier wet process equipment to high-end wet process equipment developed in-house.

(B) Work with domestic clients to improve R&D capabilities and co-develop high-end process equipment as an alternative to similar products from Japan and US.

(D) Establish strategic alliances with foreign manufacturers through distributorship and import advanced equipment and technology.

(E) Reinforce the research and development of green energy materials and equipment.

(F) Develop more applications for the products distributed and effectively integrate system resources.

C. Operations management strategy

(A) Regular training program for employees to enrich the Company's human resources.

(B) Provide a friendly work environment, employee benefit and management system and corporate culture to improve cohesion.

D. Financial strategy

(A) Improve the Company's overall financial planning to reduce operational risks and enhance competitiveness.

(B) In addition to creating profits through operating activities, adopt bank borrowings, cash capital increase and issue of bonds to meet the working capital needs for future operations.

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II. An analysis of the market as well as the production and marketing situation

1. Market analysis

(1) Geographic areas where the main products (services) of the company are provided (supplied):

The Group's main lines of products mainly include the manufacturing and agency sale of semiconductor/LED/packaging and testing/TFT-LCD equipment. The geographic areas to which the Group sold products in the most recent three years are as follows:

Unit: NT$ thousand; %

Year Regions	2023		2024		2025
	Amount	Percentage (%)	Amount	Percentage (%)	Amount	Percentage (%)
Domestic sale	2,264,475	32.76	3,970,027	40.98	5,451,632	47.94
Export	4,647,506	67.24	5,718,253	59.02	5,919,736	52.06
Net operating income	6,911,981	100.00	9,688,280	100.00	11,371,368	100.00

Note: The said export destination includes Asia, Americas, and other regions.

(2) Market shares

A. Major competitors

Being a supplier of professional process equipment for the semiconductor/LED/solar energy/TFT-LCD industries, the Company has some major competitors, which are mainly foreign manufacturers, domestic agents, and domestic equipment manufacturers. Of them, some are TWSE- or TPEx-listed companies such as MARKETECH, Hansol IONES, CONTREL, GRAND PROCESS, Manz, AMPOC, TOPCO, Hermes Microvision, and HERMES-EPITEK. However, since the semiconductor/LED/solar energy/FPD industries involve a wide range of expertise, each of the said companies focuses on different industry and provides different equipment and services. Given so, there are few TWSE- or TPEx-listed companies which compete with the Company for the same industry and provide the same process equipment (services); there are only a few overlap products.

B. Competitors' market share

(3) Demand and supply conditions for the market in the future, and the market's growth potential The supply and demand status and future growth potential of the wafer reclaim market and semiconductor/LED/TFT-LCD equipment suppliers are closely related to the development of the semiconductor industry and the scale of the TFT-LCD and LED markets. In addition, the wafer reclaim market is also closely related to the wafer reclaim OEM market. The following is a description of the supply and demand and potential of the semiconductor/TFT-LCD/ LED markets in the future:

A. Semiconductor

According to the Worldwide Semiconductor Equipment Market Statistics (WWSEMS) Report recently released by SEMI, total global sales of semiconductor manufacturing equipment reached a record high of US$135.1 billion in 2025, representing a 15% year-over-year (YoY) growth. This expansion was primarily driven by the continuous capacity build-out in advanced logic, memory, and AI-related applications.

Market growth for global semiconductor front-end equipment remained strong in 2025, led by a $12\%$ increase in wafer fab equipment and a $13\%$ uptick in other front-end segments. This upward trend was fueled by the sustained scaling of advanced logic and memory production, supported by the proliferation of AI applications and the rapid progression of semiconductor process nodes. The back-end equipment market also delivered a stellar performance last year. Driven by the escalating performance requirements and intensified testing rigor for AI devices and High Bandwidth Memory (HBM), sales of test equipment surged by $55\%$ year-over-year. Concurrently, the accelerating adoption of advanced packaging technologies fueled a $21\%$ growth in assembly and packaging equipment sales.

B. Advanced packaging

Source: Yole Group, Status of the Advanced Packaging Industry (September 2025)

C. Compound semiconductor

D. LED industry

(4) Competitive niche

A. Having been engaged in the semiconductor and optoelectronic industries for nearly 40 years, SCIENTTECH has accumulated not only a wide range of equipment functions and experience and a pool of technicians, but also customers' connections in the industry and information on customers' equipment requirements. We have a good grasp of the most up-to-date key technologies and equipment, as well as customers' requirements, which facilitates the development and promotion of business. Meanwhile, an existing customer base and a connection with the principals are also helpful for startups to develop their business.
B. SCIENTTECH acts as an agent for more than 50 product lines, which are mainly used in industries such as semiconductors, optoelectronics, testing, packaging, and chemical analysis instruments. Such dispersion of customers across multiple industries helps mitigate the risk of economic fluctuation in a single industry.

C. Domestically, SCIENTECH has set up a customer service center in northern, central, and southern Taiwan, which operates 24/7 on call and is always ready to serve customers. Abroad, SCIENTECH has also made hefty investment, seeking to serve customers nearby.

D. Having been engaged in the semiconductor industry for more than 30 years, SCIENTECH has accumulated more than 25 years of experience in providing total solutions in areas such as the wet process, wafer defect detection, and chemical analysis, and thereby is internationally competitive in terms of “Equipment Manufacturing” and “Wafer Reclaim Service”.

E. With rich resources and experience in the industry, SCIENTECH is more likely to attract principals who are seeking an agent for their products. This is helpful for SCIENTECH to win the agentship for new product lines.

F. SCIENTECH acts as both an agent and an equipment manufacturer, capable of tailoring to customers’ needs.

(5) Favorable and unfavorable factors in the long term

A. Favorable factors

(A) Involvement in multiple strategic tech industries in Taiwan

The Company’s products, either self-made or sold under an agentship, are used in multiple industries such as the semiconductor, optoelectronics, testing, packaging, solar energy, and chemical analysis instruments, all of which are strategic industries that feature a steady growth, which is conducive to sales.

(B) Exceptional sales team and R&D team

Having worked in this field for long, the Company’s sales team, customer service team, and the R&D team are well experienced in the manufacturing of equipment and machinery. They also accumulated a considerable customer base and connections in the industry as well as information on customers’ equipment requirements. This is conducive to the R&D of machinery and equipment and enables the Company to satisfy customers’ custom requirements.

Domestically, the Company has set up customer service center in northern, central, and southern Taiwan, which operates 24/7 on call and is always ready to serve customers. Abroad, SCIENTECH has also made hefty investment, seeking to serve customers nearby and providing quick, real-time services.

B. Unfavorable factors and response measures

(A) Constantly, heavy expenditure on funds is required for being competitive.

The Company operates in the high-tech industry, a technology-intensive industry. To keep pace with technological growth and innovation in the market requires the Company to constantly pour R&D funds and cultivate own R&D team.

Concrete response measures:

Aside from analyzing market conditions and thereafter reviewing the analysis, the Company will also always attend to the product and technological trend as well as any specifications update in the market, so as to correctly forecast the market demands. Aside from entitling employees to common share subscription and treasury shares, which is

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already in place, the Company also plans to offer further incentives such as employee stock options in order to attract professional talent, besides, to strengthen the company's ability to raise funds in the capital market to maintain high competitiveness.

Bundles of thriving agents and suppliers intensify market competition.

An agent’s profitability depends on the quality of the principals for which they act as an agent, and on the competition among peers. In recent years, plenty of semiconductor companies and agents have sprouted; the products under agentship, though of different brands, are quite homogeneous and therefore substitutable, leading to a price war, thus shrinking the profit margin.

Concrete response measures:

The Company adopts a dual-track policy, that is, acting as an agent and a manufacturer at the same time. On the business agency’s front, the Company will continue to look for the agentship for products with great potential, diversify product lines, as well as the industries wherein it operates, and refrain from focusing on few products or a single industry; doing so can increase the operating revenue and lower operating risks. Furthermore, the Company will enhance customer relations and provide premium services so as to win the trust from suppliers and customers. This way, it is helpful for the Company to win orders.

Main use of major products and their manufacturing processes

(1) Main use of major products

A. Equipment Manufacturing: Equipment includes batch type and single-wafer wet process equipment for the following fields, and is mainly used for cleaning, etching, and photoresist stripping.

(A) Semiconductor Front-End Process
(B) III-V semiconductor front-end process and process update (as a substitute for imported machines from the United States and Japan)
(C) 12” and 8” Advanced Package: Bumping/WLP/Fan-out/SiP/TSV/2.5DIC/3DIC
(D) Micro Electro Mechanical Systems (MEMS)
(E) Fully automated HB LED front-end process for backlight and lighting

B. 12” wafer reclaim: The wafer reclaim service denotes the process of restoring the cleanness and flatness of a Test Wafer and Dummy/Control Wafer used in semiconductor manufacturing process to the level of cleanness and flatness characteristic of a brand new Test Wafer and Dummy/Control Wafer, typically by means of sorting, cleaning, lapping, polishing, and drying, so that they can be used as a Dummy/Control Wafer again. Wafer reclaim mainly aims to reduce the overall cost in comparison to using brand-new Test Wafer and Dummy/Control Wafer every single time.

C. Equipment under agentship: The Company provides process equipment for the following fields.

(A) Process equipment and measurement equipment for the semiconductor/panel/LED industries
(B) Biotech and chemical analysis instruments
(C) 3D Printing equipment
(D) Battery industry

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(2) Manufacturing processes of major products

A. Equipment and machinery

B. Wafer reclaims

Supply status of main raw materials

Raw materials for products under agentship are provided by foreign principals; raw materials for self-made equipment are provided by suppliers at home and abroad. So far, there is no short supply of raw materials.

A list of any customers accounting for 10 percent or more of the company's total procurement (sales) amount in either of the 2 most recent fiscal years, the amounts bought from (sold to) each, the percentage of total procurement (sales) accounted for by each, and an explanation of the reason for increases or decreases in the above figures.

(1) A list of any customers accounting for 10 percent or more of the company's total sales amount in either of the 2 most recent fiscal years, the amounts sold to each, the percentage of total sales accounted for by each.

Unit: NT$ thousand; %

	2024				2025				Year-to-date through March 31, 2026
Item	Name	Amount	Ratio to annual net sales (%)	Relationship with the issuer	Name	Amount	Ratio to annual net sales (%)	Relationship with the issuer	Name	Amount	Ratio to net sales for the three-month period ended March 31, 2023	Relationship with the issuer
1	TSMC	2,036,490	21.02	None	TSMC	3,166,293	27.84	None	TSMC	1,188,270	38.08	None
2	Others	7,651,790	78.98	-	Others	8,205,075	72.16		Others	1,932,052	61.92
Total net sales		9,688,280	100.00		Total net sales	11,371,368	100.00		Total net sales	3,120,322	100.00

Note: The data for the years 2024 ~ 2025 has been audited and attested by CPAs; the data for the period Jan. 2025 to Mar. 2025 has not yet been reviewed by CPAs.

An explanation of the reason for increases or decreases in the above figures:

TSMC is the Group's long-time customer. Transactions with TSMC mainly give the Group machine sales revenue, equipment and parts sales revenue, and wafer reclaim service revenue. Due to the increase in the number of machine sales in 2025, the sales revenue in 2025 was NT$3,166,293, a increase of NT$1,129,803 thousand from the NT$2,036,490 thousand in 2024.

(2) A list of suppliers accounting for 10 percent or more of the company's total procurement amount in either of the 2 most recent fiscal years, the amounts bought from each, the percentage of total procurement accounted for by each

Unit: NT$ thousand; %
	2024				2025				Year-to-date through March 31, 2026
Item	Name	Amount	Ratio to annual net purchase (%)	Relationship with the issuer	Name	Amount	Ratio to annual net purchase (%)	Relationship with the issuer	Name	Amount	Ratio to net purchase for the three-month period ended March 31, 2023	Relationship with the issuer
1	K-T	1,867,290	22.64	None	NOVA	1,211,641	16.77	None	NOVA	278,172	14.39	None
2	NOVA	1,189,446	14.42	None	K-T	905,631	12.53	None	K-T	159,201	8.24	None
3	Others	4,696,973	56.94	-	Others	5,108,325	70.70	-	Others	1,495,215	77.37
Total net purchase		8,248,754	100.00		Total net purchase	7,225,597	100.00		Total net purchase	1,932,588	100.00

Note: The data for the years 2024 ~ 2025 has been audited and attested by CPAs; the data for the period Jan. 2025 to Mar. 2025 has not yet been reviewed by CPAs.

An explanation of the reason for increases or decreases in the above figures:

K-T: The Group is an agent for K-T semiconductor equipment. Manufacturing equipment and machinery is expensive. Such equipment is mainly used by semiconductor fabs as production equipment. Due to decreased customer demand and local brand competition in 2025, the purchase amount for 2025 and 2024 was NT$1,221,641 thousand and NT$1,189,446 thousand, respectively.

Nova: The Group is an agent for Nova semiconductor equipment. Manufacturing equipment and machinery is expensive. Such equipment is mainly used by semiconductor fabs as production equipment. Due to decreased customer demand and local brand competition in 2024, the purchase amount for 2025 and 2024 was NT$905,631 thousand and NT$1,867,290 thousand, respectively.

III. Employees

The number of employees employed for the 2 most recent fiscal years, and during the current fiscal year up to the date of publication of the annual report, their average years of service, average age, and education levels

March 31, 2026

Year		2024	2025	As of March 31, 2026
Number of employees	R&D personnel	157	191	197
	Sales personnel	367	483	491
	Administrative personnel	89	97	97
	Manufacturing personnel	318	381	405
	Total	931	1,152	1,190
Average age		37.25	38.76	38.49
Average service tenure (year)		6.58	6.37	6.30

March 31, 2026

Year		2024	2025	As of March 31, 2026
Education distribution percentage (%)	PhD	0.75	0.69%	0.67%
	Master degree	14.39	13.89%	13.95%
	College diploma	74.87	76.65%	76.47%
	Senior high school	9.24	8.25%	8.40%
	Below senior high school	0.75	0.52%	0.50%

IV. Environmental protection expenditure

Any losses suffered by the company in the most recent fiscal year and up to the annual report publication date due to environmental pollution incidents (including any compensation paid), the amount of penalties, and disclosing response measures to be taken (including improvement measures) and an estimate of possible expenses that could be incurred (including the would-be loss had no response measured were taken, an estimate of the amount of penalties and compensation; if a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided): None.

V. Labor relations

List any employee benefit plans, continuing education, training, retirement systems, and the status of their implementation, and the status of labor-management agreements and measures for preserving employees' rights and interests

(1) Employee benefit measures

The Company purchases group medical insurance for each employee, and has set up an employee welfare committee to carry out various employee welfare measures, e.g., share dividends, treasury shares, festival gifts, wedding and funeral subsidies, annual employee tour, and health checks, etc. Having formulated internal regulations for management of employee clubs, the Company encourages them to participate in club activities, organizes family days, and other ball-based sports events, so as to enhance their cohesion let them relax. The Company has also set up a medical center, arranges for doctors to give diagnosis within the factory, hires licensed nurses, holds weight-loss activities and health seminars, and provides trainings on emergency medical assistance such as CPR. The Company also offers services that come in handy for female workers, e.g., a breastfeeding room, parking spaces reserved for female workers and pregnant workers. Contracting with kindergartens as preferred vendors to offer employees' children tuition discounts and other humand resources policies. None of the Company's personnel policies discriminate on the basis of race, color, age, gender, sexual orientation, ethics, disability, pregnancy, religion, political affiliation, membership in a society, marital status, and so on. In addition, as required by law, the Company offers maternity leave, paternity leave, and parental leave.

(2) Continuing education and training

To achieve the Company's goals means to cultivate employees at different level in a way that can fully develops their occupational competencies and improves their work efficiency. To do so, the Company has formulated the "Regulations Governing Employee Education and Training" to provide a basis for all work related to employee training and education. Below are the internal education and training courses that the Company held in 2025, which costed the Company NT$968 thousand:

Below is the information on the Company's external training courses in terms of cost, hours, and number of trainees in 2025..

Item	Number of trainees - total	Number of trainees	Training hours
Training held by an institution contracted by the Company	370	270	3,955.5
Internal training	11,092	1,006	19,125.5
Continuing education for directors	20	9	60
Legal training in finance, accounting, auditing, and securities regulations	16	6	81

A. The continuing educations for directors include: "Global Economic Outlook 2025", "Practical exploration latest trends in AI Development & risk management", "Corporate employee rewards tool and case studies", "Legal Compliance Briefing on Insider Equity Transactions in 2025", "Corporate Governance and Securities Regulations - Financial Statement Interpretation and Fraud Case Sharing", "Sustainable development of talent", "Series of Courses for Directors, Supervisors and Corporate Governance Executives - Case Studies on Financial Statement Fraud". One of the directors participated in a 3-hour course on ethical management, insider trading prevention, and anti-corruption. Other professional courses include global economic outlook, technology knowledge, talent cultivation and succession team, corporate governance and sustainable development, etc., with a total of 9 directors, 20 participants and 60 hours of courses

B. The Company continues to institutionalize its internal training system while strengthening employees' awareness of integrity and regulatory compliance. For the current fiscal year, orientation training for new hires was conducted on a monthly basis, reaching a cumulative total of 11,092 participants and 19,125.5 training hours. Additionally, the Company organized training sessions on anti-corruption, the Code of Ethical Management (including the prohibition of insider trading), and the prevention of unlawful infringement in the workplace, with a cumulative total of 1,796 participants and 1,753.5 training hours.

The curriculum encompasses key topics including ethical management, protection of trade secrets, information security policies, intellectual property management, and the prevention of workplace violence and sexual harassment. It also focuses on workplace equality, diversity and inclusion (DEI), occupational safety education, and environmental health and safety (EHS) policies. Through systematic and institutionalized training and communication mechanisms, the Company continuously reinforces employees' concepts of legal compliance, workplace ethics, and safety and health, effectively mitigating operational risks and fulfilling corporate governance and sustainable development goals."

(3) Retirement systems, and the status of their implementation

As required by the Labor Standards Act, the Company has established retirement plans for full-time employees. The Company makes a monthly pension contribution in the amount equal to $3\%$ of an employee's salary to a dedicated account with the Bank of Taiwan. Starting from July 1, 2005, the date on which the Labor Pension Act became effective, the Company simultaneously implemented the new pension scheme under the act and thereby started making a monthly contribution in the amount equal to $6\%$ of an employee's monthly salary to the employee's personal pension account. For employees having elected to contribute an additional share of their salary to their pension account, the Company will debit such an additional share of their salary to their pension account on their behalf. According to the Company's internal regulations, pension payment depends on the employees' years of service and the average amount of their monthly salary for the six months preceding their retirement date.

According to the Labor Standards Act and the Company’s internal regulations that offer a retirement plan that is more appealing than the one required by law, Employees qualified for either of the following criteria may apply for voluntary retirement:

A. Those who have worked for 15 years or more and attained the age of 55 or more; or those who have worked for 10 years or more and attained the age of 60 or more.
B. Those who have worked for 25 years.
C. Those who have been with the Company for 15 years or more and attained the age of 50 or more.
D. Those whose years of service with the Company plus his/her age reaches or exceeds 60.

Criteria for pension payment are as follows:

The criteria for pension payment are based on Article 55 of the Labor Standards Act, which specifies the criteria for pension payment; Article 84-2 of the Labor Standards Act, which stipulates that employees’ years of service be counted starting from the date of employment; and Article 67, Paragraph 1, Subparagraph 2 of these Regulations, which stipulates an additional 20% pension payment to employees who are forced to retire due to their mental or physical disability that is caused by their performing their duties. The standards of severance and retirement benefit for the seniority accumulated before the application of the Labor Standards Act shall be calculated in accordance with the applicable acts and administrative regulations effective during that time. In cases there were no applicable Acts and administrative regulations, these standards should be calculated in accordance with the rules promulgated by the Company or the agreements reached by employees and the Company.

a. Retirement bases: Two bases are given for each full year of service rendered. But for the rest of the year over 15 years, one base is given for each full year of service rendered. One base is given for each full year of service rendered before the application of the Labor Standards Act on March 1, 1998. However, the total number of bases shall be no more than 45. The length of service is calculated as half year when it is less than six months and as one year when it is more than six months.
b. Payment due date: The Company shall pay employees the pension payables within 30 days from the day of retirement.
c. 6% of the monthly salary of employees guaranteed to which the Labor Pension Act applies is allocated to their personal pension account.

Average monthly percentage of employees for whom the Company’s Labor pension contributions rate exceeded the statutory 6% in 2025.

(4) Labor-management agreements and measures for preserving employees' rights and interests: The Company’s labor-management relations have been harmonious, and the Company has been attaching importance to bilateral labor-management communication and thereby forging good labor-management relations, so there has been no major labor dispute so far.

A. The Company has established an employee complaint filing channel to improve labor-management relations
B. The Company has formulated the Work Rules and other personnel regulations, which specify the rights and obligations of employees and employers as well as any management approaches therefor, so that employees can fully understand, and thus be able to maintain, their own rights.

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C. As required by the Occupational Safety and Health Act, the Company regularly arranges for employees to have a health check. In addition, the Company has assigned labor safety and health personnel and formulated the various labor safety and health regulations to prevent incidents from happening, thereby ensuring employees' safety.

D. Incentive for innovation: Aside from formulating the rewards and disciplinary regulations, the Company also offers incentives for employees to propose improvement plans. In this way, employees are encouraged to spot any anomaly at work and come up with an improvement plan. They will be given monetary rewards depending on the effectiveness of the improvement plan being implemented.

List any losses suffered by the company in the most recent fiscal year and up to the annual report publication date due to labor disputes, and disclose an estimate of possible expenses that could be incurred currently and in the future and measures being or to be taken. If a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided: None.
Employees having obtained the license issued by the competent authorities:

Title	Name	Name of license
Vice president	Yi-Lin Lee	Class A Occupational Safety and Health Affair Manager
Manager	Tsun-Pin Liu	Class A Occupational Safety and Health Affair Manager
Senior Manager	Ta-Chen Lin	Class A Dedicated Air Pollution Control Specialist
Senior engineer	Yi-Fu Hsu	Occupational Safety Management Specialist
Chief engineer	Chia-Yun Su	Occupational Safety and health management personnel
Deputy manager	Chun Chia Huang	Class B Dedicated Wastewater And Sewage Treatment Specialists
Chief engineer	Kang-Wei Tsou	Class B Waste Disposal Technician
Chief engineer	Kang-Wei Tsou	Class A Toxic Chemical Substances Professional
Deputy manager	Chun Chia Huang	Class A Dedicated Air Pollution Control Specialist
Engineer in charge	Chao-Teng Liu	Fire Prevention Manager
Deputy manager	Tzu-Ling Lin	ISO 9001:2008 Lead Auditor/ IRCA ISO 9001:2015 Lead Auditor

The Company’s protection measures for work environment and employees' personal safety

Item	Description
Implement automatic inspection	1. By referencing the Occupational Safety and Health Act, the Company has formulated the E3-011 Automatic Inspection Guide, by which an inspection is carried out every two years, annually, or monthly, to check the aerial work platforms, stackers, stationary cranes, lifts, high-voltage electrical equipment, low-voltage electrical equipment, specific chemical equipment or its accessories, chemical equipment and its accessories, local exhaust devices, industrial robots, Type 2 pressure vessels, power-driven centrifugal machinery. The inspection record is retained for 3 years to prevent occupational incidents and ensure labor safety and health.
	2. As required by the Fire Services Act, the Company has a licensed fire prevention equipment inspection institution inspect the fire prevention system of the factory annually; the Company then files the inspection results accordingly.
	3. As required by the Regulations for the Certification and Filing of Building Public Safety Inspection, the Company carries out a building safety inspection once every two years.
Accident prevention and response measures	1. The Company has formulated the internal regulations for accident prevention, emergency response, and accident reporting, namely Emergency Response Procedures, Occupational Safety and Health Work Rules for Workers, Accident and Incident Investigation Operation Guide, and Occupational Safety and Health Management Plan, which specify the duties and tasks for the Company’s emergency response team upon occurrence of an emergency. The Company carries out an emergency drill at a fixed time every year as required.
	2. Two sessions of training on fire prevention are held periodically every year; the training results are then reported to the fire-prevention competent authority as required.
	3. As required by the Occupational Safety and Health Act, the Company has set up the Occupational Safety Office, which takes charge of all matters relating to occupational safety and health and comprises one Class A Occupational safety and health affair manager, one Occupational Safety Management Specialist, and two Occupational Safety and Hygiene Officers, which has been reported to the Occupational Safety and Health Administration, Ministry of Labor.
	4. The Company has recruited a nurse, who is responsible for the planning and implementation of matters related to employees in terms of health education, health promotion, and health instructions.
Health care and management	1. The Company offers employees an ordinary health check and a special-purpose health check, which exceeds the legal requirements as set out by the Regulations for Labor Health Protection. Furthermore, the health check items are also a cut above the legal requirements. The health check results are then analyzed, assessed, managed, and preserved and thereafter a health management will ensue. Monthly occupational physician visits are arranged for high-risk groups in the current year, and occupational nurses conduct monthly health management promotion.
	2. The Company commissions an occupational medicine doctor, who is contracted to provide labor health check services, to give diagnosis within the factory once in a month.
	3. The Company was recognized as an excellent healthy work place by the Health Promotion Administration and received the Badge of Accredited Healthy Workplace therefrom, evidencing the Company’s efforts in creating a healthy workplace and work environment.
	4. The Company has done more than what the law requires, in that it has installed an AED facility; it also arranges education and training on AED every year, so as to give employee an assuring work environment.

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Item	Description
	5. The Company sets up parking spaces specially reserved for expectant mothers; this makes it convenient for those expectant mothers close to their estimated due date to go to and from work. Signed a contract with kindergartens to provide human resources policies such as preferential schooling for employees' children
	6.. Having offered a cozy breastfeeding room for postpartum employees' use, the Company is awarded the Friendly Workplace Breastfeeding Room certificate.
	7. The company regularly organizes health-promotion seminars, CPR first aid training, blood donation events, weight-loss activities, and other related health promotion activities, and provides health education and care for employees.
In order to encourage employees to balance work and life, we have launched a sports and leisure plan. Employees who participate in sports activities during their vacation can receive supplies or competition subsidies. We hope that employees will participate in more sports to maintain their physical and mental health.
	8. The Company provides printed literature and information on health trends from time to time, so that employees can fully understand the latest health trends.
	9. Employee Assistance Program (EAP): A professional, confidential, and complimentary support service designed to help employees resolve personal or work-related challenges. These include psychological and emotional well-being, legal matters, financial planning, and family issues. By addressing these concerns, the EAP aims to enhance workplace productivity and morale while mitigating operational risks for the Company."
Work environment monitoring	As required by the Regulations Governing the Implementation of Labor Work Environment Monitoring, the Company commissions a qualified work environment monitoring agency to monitor the work environment by testing chemical factors, physical factors etc. every six months. Any anomaly, if indicated by the testing results, is immediately corrected and improved to ensure the health of operators.
Maintain the effectiveness of the ESH management system	1. The Company has formulated ESH policies and continuously improves its ESH performance through the PDCA process.
	2. The Company has obtained the “Environmental Management System” (ISO14001: 2015) and “Occupational Safety and Health Management System” (ISO 45001:2018) certification. The validity period of both certifications is from Apr. 30, 2025 to Apr. 30 2028.
	3. The Company is committed to achieving workplace safety and health and continuously reducing its environmental impacts. It also sets goals every year, and continue to conduct review and improvement to reduce risks.
Contractors’ working in the Company’s factory	1. According to the Contractors Safety and Health Management Manual, contractors, before entering the factory to work, must take a safety and health training arranged by the Company, and must pass an exam. When high-risk operation is involved, the purchase of an employer's liability insurance in the amount of 2 million or more is required.
	2. Before entering the factory to work, contractors are required to fill out the “Safety Hazards Notice for Contractors to Perform Work in the Factory” and “Contractors Coordination Organization and Regulations”.
	3. According to the Hazardous Work Permit Instructions, all hot work, elevated work, hanging work, and confined space work must be applied for in advance, and may be carried out only after being approved.
	4. The Company values the opinions of contractors or suppliers, in that their feedback and suggestions are put forward for discussion at the Occupational Safety and Health Committee meeting held quarterly, hoping to create a win-win situation for the contractors or suppliers and the Company.

Item	Description
	5. The Company enhanced the communication channels by setting up a bulletin board and an SMS system, through which factory regulations and laws and bylaws are disseminated periodically or irregularly.
Use and management of protective equipment	In order to prevent occupational diseases and chemicals contact accidents, the Company has formulated the Protective Equipment Use Instructions, which stipulate that employees wear appropriate protective equipment during work and regularly check the serviceability of protective equipment to avoid accidents.
Education and training	1. The Company holds educational training from time to time. 2. The Company provides employees at each level with education and training courses tailored to specific training requirements and the Company's goals. Such courses include the liberal courses on business management and other professional training courses. 3. The Company provides E-Learning platform. 4. The Company makes classrooms available for professional training, offering employees a cozy space.
Sexual harassment prevention	1. The Company has set up a sexual harassment prevention committee and a sexual harassment prevention and correction hotline. The committee is exclusively responsible for sexual harassment complaints and the mediation thereof. 2. The Company has formulated internal regulations for prevention and punishment of sexual harassment, in which concrete measures for sexual harassment prevention are specified.
Labor-management meeting	1. The Company has formulated the regulations for the implementation of a labor-management meeting. In doing so, a labor-management meeting is held quarterly. 2. The labor-management meeting is an open platform where the application for, and discussion about, all measures in relation to the work environment may be made.
Employee engagement	The company values two-way communication and ensures that all employees can freely communicate with management about their ideas and concerns about working conditions and management approaches without fear of discrimination, retaliation, threats, or harassment.
	The Company makes available a variety of channels for employees to reflect their opinions. In addition, at the quarterly Occupational Safety and Health Committee meeting, labor representatives are also consulted. Doing so enhances labor-management harmony and creates a win-win situation for both the Company and employees.
Submission of improvement proposals	1. The Company has put in place an internal mechanism which offers incentives for employees to submit any proposal pertaining to issues in relation to employees' personal safety protection, e.g., improvement in work environment, design of operating procedures, and so on. 2. The Company launches factory safety and health events, in which employees are encouraged to voluntarily submit proposals whose aim is to improve work environment safety and reduce risks. Departments with exceptional performance are recommended at the quarterly Occupational Safety and Health meeting.
Insurance/Medical consolation money	1. As required by law, the Company has purchased labor insurance (including employment injury insurance) and health insurance for employees; additionally, the Company has also paid an insurance company to provide other insurance for employees, e.g., life insurance, casualty insurance, accident medical insurance, hospitalization insurance, and cancer insurance. 2. Meanwhile, employees' dependents are allowed to purchase a casualty insurance, accident medical insurance, hospitalization insurance, and cancer insurance at preferential rates.

VI. Cyber-security management

Describe the cyber-security risk management framework, the cyber-security policy, the specific management plan, and the resources committed to the cyber-security management, etc.

(1) Cyber-security risk management structure

The Information Security Organization reviews the Information Security Policy annually and provides regular reports to the Board of Directors on the progress and achievements of various cybersecurity initiatives. The most recent report was presented to the Board on August 1, 2025."

(2) Information Security Policy and Concrete Management Initiative

A. Information Security Management Strategy

a. Enhance cyber-security awareness
b. Prevent data leak
c. Ensure business continuity

B. Specific Management Plan

a. Deploying essential software to ensure the security of information systems and devices.
b. Strengthen training for IT personnel and cultivate specialized cybersecurity professionals.
c. Implement periodic internal audits to minimize risk exposure and drive ongoing enhancement.
d. Commission third-party cybersecurity experts to perform yearly vulnerability assessments to identify and mitigate latent risks.
e. Undergo annual audits by external certification bodies to ensure that all information security management mechanisms are implemented in accordance with regulations.

(3) Resources invested in cybersecurity management:

The Company has implemented an Information Security Management System (ISMS). Under the aforementioned governance framework and in alignment with the ISO documentation hierarchy, we have integrated ISO 27001 controls into our internal operational procedures. The Company has maintained ISO/IEC 27001 certification through the third-party auditor TÜV

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NORD since September 2019. The current certification is valid from November 20, 2025, to November 19, 2028

The Company has established a dedicated Cybersecurity Unit, consisting of one cybersecurity manager and two full-time cybersecurity personnel.

A. Implementation of Information Security Policies and effective execution of the aforementioned management programs.
B. 2025 Annual Cybersecurity Awareness and Technical Training.

Course Name	Date	Hours	Number of trainees	Subtotal of hours
2025 Cybersecurity Awareness: Cybersecurity Trends and Awareness Training	2025/5/8	601	3.00	1,803.00
2025 Cybersecurity Professional Development: Management and Technology	2025/6/5	11	6.00	66.00
2025 Cybersecurity Professionalism: Information Security Protection Practices	2025/6/12	11	6.00	66.00
Total:		632	15	1,935

C. The Company has joined joint defense organizations, such as the Science Park Information Sharing and Analysis Center (SP-ISAC) and the Taiwan Computer Emergency Response Team / Coordination Center (TWCERT/CC). We obtain real-time cybersecurity intelligence to promptly address security issues that may impact on our internal systems.

List any losses suffered by the company in the most recent fiscal year and up to the annual report publication date due to significant cyber-security incidents, the possible impacts therefrom, and measures being or to be taken. If a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided: None

VII. Important contracts
April 24, 2026

Item No.	Type of contract	Party	Contract start date and end date	Main content	Restrictive clauses
1	Loan contract	Bank SinoPac	June 20, 2025 ~ June 20, 2027	Mid-term borrowings	Mid-term credit loans
2	Loan contract	CTBC Bank	Aug. 25, 2025 ~ Aug. 31,2026	Short-term borrowings	General credit for a short-term credit loan and a mid-term unsecured contract performance guarantee
3	Loan contract	DBS Bank Limited	Oct. 3,2025 ~ Oct. 3, 2026	Short-term borrowings	Short-term credit loans

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VIII. Intellectual Property Management, IPM

Intellectual property (IP) management plan and implementation results for the current year

A. Intellectual property (IP) management plan

The Intellectual Property Management System (IPMS) is established based on a "PDCA" (Plan-Do-Check-Act) management cycle, with the Intellectual Property Rights management process at its core.

Operational Strategy	Innovation Strategy	IP Strategy
♦ Strategic patent positioning for high-end wet process equipment
a. Enhance in-house R&D capabilities to advance toward high-end wet process equipment
b. Collaborate with customers to develop high-end process equipment, aimed at replacing comparable products from Japan and the U.S.
♦ Provide complete and professional technical application equipment along with expert service support talent
a. Conduct regular employee training to cultivate and strengthen the Company's human capital.
b. Establish a value-driven corporate culture to unify the workforce and boost	♦ Enhance machine functionality and system advantages
a. Develop key technologies
b. AI software development
♦ Extension Technologies and Process Applications
a. Automation Performance Enhancement
b. Hold regular patent strategy and positioning meetings
♦ Build highly efficient and flexible design teams.
a. Provide solutions tailored to customer requirements
b. The dedicated department proposes technical and product layouts	♦ Maintain the operation of the Intellectual Property (IP) management system
♦ Strengthen the protection of trade secrets.
♦ Strengthen the protection of trade secrets.
♦ Perfect the intellectual property (IP) layout.

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2025 Annual Objectives	2025 Key Work Items	2025 Execution Status
Strengthening intellectual property (IP) management training for employees	All personnel are required to participate in at least one hour of intellectual property (IP) training and achieve a perfect score of 100 on the post-training assessment.	100% Complete
Training programs for IP-dedicated personnel	Authorized personnel must complete at least 3 hours of intellectual property (IP) training and achieve a perfect score of 100 on the post-training test.	100% Complete
Regularly update the domestic and international patent lists of major competitors and the patent maps for self-manufactured equipments	Monthly update	The date of updating the patent lists: Jan. 24, Feb. 27, Mar. 31, Apr. 30, May 29, June 30, July 29, Aug. 29, Sep. 30, Oct. 31, Nov. 28 & Dec. 31.
Prepare patent summary tables for competitors.	One sheet per quarter	Completed 4 patent summary tables
Patent output	Submitted 45 invention disclosures	49
	Filed 12 patent applications	42
Maintain the Regulatory Compliance Screening Framework	Quarterly Compliance Review Report	The date of convening the regulatory meeting as follows: Mar. 31, June 30, Sep. 30, Dec. 29
Conduct trade secret inventory and updates in compliance with regulatory requirements	At least semi-annually	June. 10 & Dec. 16

B. Annual Performance

a. Patent: As of the end of 2024 and 2025, the Company's cumulative global patent applications reached 230 and 245, respectively. Total granted patents accumulated to 183 and 207, including 91 and 122 overseas patents.
b. Trademark: As of 2024 and 2025, the Company has a cumulative total of 28 and 29 registered trademarks, respectively.
c. Trade Secrets: A total of 8 trade secrets has been managed and documented as part of our intellectual property achievements.
d. In 2025, the Company conducted IP-related training programs to strengthen intellectual property protection awareness and knowledge across all.

Course name	Delivery Mode	Date	Attendees	Training Hours	Subtotal Hours
2025 IP General Knowledge: ISO 56005 Management System Awareness training	E-learning	Sep. 1, 2025	633	2.0	1266.0
ISO 56005 Internal Auditor Training	In-house Training	Aug. 6, 2025	17	4.0	68.0
Leveraging patent analysis to support R&D strategic	In-house Training	Nov. 14,2025	23	1.5	34.5

Course name	Delivery Mode	Date	Attendees	Training Hours	Subtotal Hours
planning and deployment."
2025 Introduction to IP Fundamentals	In-house Training	New Recruits	269	1.5	403.5
2025 SCIENTECH’s IP Management System and Regulations (2016 Edition)	E-learning	New Recruits	269	1.5	403.5
2025 Trade Secret Laws and Practices	E-learning	New Recruits	269	2.0	538.0
2025 Confidential Info Protection Policy Promotion	E-learning	New Recruits	267	1.0	267.0

The Company reports its intellectual property management status to the Board of Directors at least once a year; the most recent report was presented on August 1, 2025."
The Company passed the ISO 56005 certification in 2025 and was verified by SGS, a third-party organization. The certification is valid from December 23, 2025, to December 23, 2028."

Five. Review and Analysis of the Financial Position and Results of Operations and Risk Management

I. Financial position

Unit: In NT$ thousand

| Year
Item | 2025 | 2024 | Difference | | Description |
| --- | --- | --- | --- | --- | --- |
| | Amount | Amount | Amount | % | |
| Cash and cash equivalents | 6,687,823 | 7,014,917 | (327,094) | (5) | Note 1 |
| Notes receivable and accounts receivable | 887,952 | 590,216 | 297,736 | 50 | mainly attributable to the growth in revenue during 2025. |
| Inventories | 11,948,477 | 11,625,770 | 322,707 | 3 | Note 1 |
| Prepayments | 557,058 | 792,137 | (235,079) | (30) | Mainly due to that the number of agency machines in 2025 was slightly lower than in 2024, resulting in a decrease in prepayments to original manufacturers. |
| Other assets | 76,890 | 71,242 | 5,648 | 8 | Note 1 |
| Financial assets at fair value through other comprehensive income | 708,268 | 279,028 | 429,240 | 154 | Mainly due to the changes in the fair value of financial assets held for the long term and not for sale in the short term. |
| Investments accounted for using equity method | 400,876 | 636,932 | (236,056) | (37) | Maily caused by investment in YAYATECH Co. Ltd. |
| Property, plant and equipment | 2,663,333 | 1,634,599 | 1,028,734 | 63 | Mainly due to the expansion of production and other factory equipment increases. |
| Deferred income tax assets | 223,852 | 241,777 | (17,925) | (7) | Note 1 |
| Other non-current assets | 907,973 | 597,123 | 310,850 | 52 | Mainly due to the increase in equipment prepaid |
| Short-term borrowings | 346,246 | 563,221 | (216,975) | (39) | Mainly due to the decrease in the amount of short-term loan |
| Contract liabilities | 14,169,314 | 14,006,118 | 163,196 | 1 | Note 1 |
| Notes receivable and accounts receivable | 1,460,667 | 1,487,448 | (26,781) | (2) | Note 1 |
| Other accounts payable | 734,681 | 639,991 | 94,690 | 15 | Note 1 |
| Short-term warranty provision | 100,427 | 85,579 | 14,848 | 17 | Note 1 |
| Other current liabilities | 1,399,020 | 204,911 | 1,194,109 | 583 | Mainly due to the reclassification of corporate bonds maturing within one year to other current liabilities. |
| Long-term bank borrowings | 0 | 1,145,654 | (1,145,654) | (100) | Mainly due to the reclassification of corporate bonds maturing within one year to other current liabilities. |
| Deferred income tax liabilities | 371,094 | 315,374 | 55,720 | 18 | Note 1 |
| Lease liabilities | 70,607 | 73,440 | (2,833) | (4) | Note 1 |
| Other Current Liabilities | 143 | | 143 | 100 | Note 1 |
| Capital Stock | 803,313 | 803,280 | 33 | 0 | Note 1 |
| Capital Surplus | 918,806 | 917,777 | 1,029 | 0 | Note 1 |
| Retained earnings | 3,824,450 | 3,080,882 | 743,568 | 24 | Mainly due to the growth in net income |

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Unit: In NT$ thousand

Year Item	2025	2024	Difference		Description
	Amount	Amount	Amount	%
Shareholders' equity - others	512,474	160,066	352,408	220	Mainly due to the valuation changes of financial assets held for long-term purposes rather than short-term trading, measured at fair value."
Non-controlling Interests (NCI)	351,260	0	351,260	100	Mainly due to YAYATECH Co., Ltd. was reclassified as a subsidiary."

Note 1: Analysis is required only for the changes in the most recent two years that reach or exceed $20\%$ or NT$10 million.

II. Financial performance

Unit: In NT$1,000

Year Item	2024	2025	Changes
			Amount	%
Operating revenue	9,688,280	11,371,368	1,683,088	17
Operating cost	6,787,607	7,562,989	775,382	11
Operating gross profit	2,900,673	3,808,379	907,706	31
Realized operating gross profit	2,905,827	3,813,851	908,024	31
Operating expenses	1,790,278	2,238,271	447,993	25
Operating profit	1,115,549	1,575,580	460,031	41
Non-operating income and expenses	161,155	(35,717)	(196,872)	(122)
Net profits before tax	1,276,704	1,539,863	263,159	21
Income tax expense	349,721	397,812	48,091	14
Net profit after tax	926,983	1,142,051	215,068	23
(I) Below is an explanation for the changes in the most recent two years that reach or exceed 20% or NT$10 million: 1. Operating income and costs, operating gross profit and realized operating gross profit: Mainly due to the recovery of the semiconductor industry this year and the increase in demand for equipment. 2. Operating expenses: Mainly due to the growth of operating income, various operating activities increase and related operating expenses also grow simultaneously. 3. Operating income and income before taxes: Mainly due to the increase in gross profit, both operating income and income before taxes increased simultaneously. 4. Income tax expense: Mainly due to the increase in profits this year. 5. Net profit after tax: Mainly due to the growth of pre-tax net profit, the net profit after tax will grow simultaneously. (II)Expected sales volume and its basis, possible impact on the company's future financial operations and response plans: Based on the current market conditions and future development estimates of the semiconductor, compound semiconductor, FPD, OLED and other industries, as well as the increase in the scale of self-made equipment operations, it is expected that revenue will show a growth trend in 2026.

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III. Cash flow

Analysis of cash flow changes during the most recent fiscal year, corrective measures to be taken in response to illiquidity, and a liquidity analysis for the coming year:

Unit: %

Item	2024	2025	Increase (decrease) ratio
Cash flow ratio	10.16	7.25	(28.64)
Cash flow adequacy ratio	52.31	51.30	(1.93)
Cash flow reinvestment ratio	19.51	12.45	(36.19)

Analysis of percentage increase / decrease:

Cash flow ratio: Mainly due to revenue growth, pre-tax net profit increased compared to last year, resulting in an increase in cash flow ratio
Cash flow adequacy ratio: There is no significant changes in this period.
Cash reinvestment ratio: Mainly due to the investment in YAYATECH Co. Ltd and the expansion of production, resulting in an increase in prepaid equipment payments and the cash reinvestment ratio

Unit: In NT$1,000

Opening Balance	Estimated cash flow from operating activities	Estimated cash outflow for the year	Estimated cash surplus	Remedy for estimated cash shortfalls
				Investment plan	Financing plan
4,330,798	1,300,000	(1,500,000)	4,130,798	-	-
(I) Analysis of the estimated cash flows for 2026
1. Operating activities: The net cash inflow is estimated to be NT$ 1,300,000 thousand as a result of a net cash inflow from operating activities, which is mainly due to the expectation that operating revenue will continue to grow, that collection of accounts receivable will accelerate, and that expenses will be controlled properly.
2. Investing activities: The net cash outflow is estimated to be NT$1,800,000 thousand, mainly due to the increase in capital expenditure.
3. Financing activities: The net cash outflow is estimated to be NT$1,00,000 thousand, mainly due to the net cash outflow that is used to repay bank loans and pay cash dividends, and raising convertible corporate bonds.
(II) Measures to be taken to cope with a cash shortfall and liquidity analysis: N/A.

IV. Effect of major capital expenditures on finance and business matters in the most recent year

The funds for the Company's purchase of the land and plants in Tainan mainly come from its working capital, so there is no material effect on its financials or business.

V. Investment policy for the most recent year, the main reasons for profit or loss, improvement plan, and investment plan for the coming year

Investment policy for the most recent year

For the purposes of managing and controlling investees, the Company has formulated the "Regulations Governing the Acquisition and Disposal of Assets"; doing so enables the Company to grasp the financials and business conditions of investees. In addition, the Company has also formulated the "Regulations Governing the Monitoring of Subsidiaries" under its internal control

system, so as to urge subsidiaries to formulate relevant operating procedures for their material financial and business matters; furthermore, the Company also supervises subsidiaries' carrying out work by laws and their internal regulations, and establishes a risk management mechanism for subsidiaries, so as to maximize the operating performance.

Main reasons for profit or loss in the most recent year, improvement plan, and investment plan for the coming year

Unit: NT$1,000

Description of item	Investment amount (Note)	Policy	Reasons for profit or loss	Improvement plan	Investment plan for the following year
Natgem Inc.	33,000	None	Transition to a group which provides charitable services	None	None
Acromass Technologies, Inc.	270,000	None	The integration and R&D of hardware and software failed to keep up with the market demand trends.	Dissolved through a resolution.	None
Scientech Engineering Corp. (Shanghai)	USD 4,870	Increase the penetration rate in the semiconductor industry in China	Semiconductor customers gradually recognize the products for which the Company is an agent as well as the services and installation technology provided by the Company.	Improve the understanding of products and installation solutions and technologies.	None
Scientech Engineering Corp. (Hong Kong)	RMB 1,354	Increase the penetration rate in the semiconductor industry in China	Growing customer endorsement of our product portfolio and technical service capabilities.	Strengthening product expertise and installation technical capabilities	None
Scientech GmbH	10,672	Increase the penetration rate in the semiconductor industry in Europe.	New to the European market	Increase product visibility	None
Xtek Semiconductor (Huangshi) Co., Ltd.	USD 14,268	Increase the penetration rate in the semiconductor industry in China	New to the Chinese market	Accelerate the trial production and have the products pass customers' certification and shipped	None
YAYATECH Co. Ltd.	244,016	Strategic alliance increases semiconductor testing equipment market.	Market development in Taiwan, China, and Southeast Asia	None	None
KUNSHAN YAYATECH Co., Ltd.	USD 210	Increase the penetration rate in the semiconductor industry in China	Market development in China,	None	None
SHENZHEN YAYATECH Co., Ltd	USD 91	Increase the penetration rate in the semiconductor industry in China	Market development in China,	None	None

Note: Original investment cost.

Investment plan in the following year: The Company plans to build factories in Hukou and Tainan for operational purposes in 2025. The source of funds will mainly be the company's existing operating funds. The amount of the construction contract will be determined after consultation and negotiation.

VI. Risk management, analysis, and assessment

Below is the description of the following matters occurred in the most recent year or in the current year up to the publication date of this annual report:

(1) The effects of interest rate change on the Group's operating revenue and profit, and the Company's concrete response measures therefor

A. The effects of interest rate change on the Group's operating revenue and profit

The interest income of the Group in 2025 was NT$142,969 thousand and the interest expense was NT$28,464 thousand. The ratios to the net operating income were 1.26% and 0.25% respectively, which are very small, so the impact of interest rate changes on the profit and loss of the Group should be limited.

B. The Group's response measures for interest rate changes

The Group should enhance the management of accounts receivable, gradually reduce the amount of liabilities, and improve the financial structure, so as to minimize the interest rate risk.

(2) The effects of exchange rate change on the Group's operating revenue and profit, and the Company's concrete response measures therefor

A. The effects of exchange rate change on the Group's operating revenue and profit

Unit: NT$1,000

Item	2024	2025
Exchange rate - appreciation/depreciation	1%	1%
Pre-tax profit decrease/increase	32,231	34,218
Net profits before tax	1,276,704	1,539,863
Percentage impacted	2.52%	2.22%

The Group is affected mainly by the changes in the exchange rate of US dollars. Such effects were mitigated mainly by offsetting trade payable against trade receivable. As a result, the effects of exchange rate changes on the Group's profit were about 2.52% and 2.22% in 2024 and 2025, respectively.

B. The Group's concrete response measures for exchange rate changes

To cope with the risks associated with exchange rate changes, the Group adopts the nature hedge strategy, that is, offsetting the trade receivable denominated in foreign currency against the purchase payable denominated in foreign currency. In addition, the Company's finance department works closely with the Bank during the normal course of operations, and always collects the exchange rate trends, so that an agile response measure can be taken in a timely manner.

(3) The effects of inflation on the Group's operating revenue and profit, and the Company's concrete response measures therefor

A. The effects of inflation on the Group's operating revenue and profit

In 2026 and in the current year up to the publication date of this annual report, the Group did not see its profit or loss materially affected by inflation.

B. The Group's concrete response measures for inflation

The Group will continue to monitor the price change of commonalities in the upstream, so as to reduce the effect of cost variation on the Group's profit or loss.

The company's policy regarding high-risk investments, highly leveraged investments, loans to other parties, endorsements, guarantees, and derivatives transactions; the main reasons for the profits/losses generated thereby; and response measures to be taken in the future.

(1) The Group did not engage in any high risk or highly leveraged investment in 2025 or in the current year up to the publication date of this annual report.

(2) The parties for which the Group made endorsement or guarantee in 2025 or in the current year up to the publication date of this annual report are the Company's subsidiaries. Such endorsement and guarantee were made in accordance with the Company's Regulations for Making Endorsement and Guarantee. For transaction details, refer to p.80 of the financial statements for 2025 that were attested by CPAs and p.93 of the consolidated financial statements for 2025 that were attested by CPAs.

(3) The parties to which the Group loaned funds in 2025 or in the current year up to the publication date of this annual report are the Company's subsidiaries. Such loaning of funds was made in accordance with the Company's Regulations for Loaning of Funds to Others. For transaction details, refer to p.79 of the financial statements for 2025 that were attested by CPAs and p.92 of the consolidated financial statements for 2025 that were attested by CPAs.

(4) The Group did not engage in derivatives trading in 2025 or in the current year up to the publication date of this annual report.

Research and development work to be carried out in the future, and further expenditures expected for research and development work: The Company plans to invest about NT$607,913 thousand in the R&D in the fields of equipment manufacturing and wafer reclaim in 2026; such amount may be adjusted where appropriate depending on the actual operating and R&D status.

Plan Name	Description Of Plan	Current Progress	Estimated time for mass production (Note)	Main factors for success
Semiconductor Equipment	1. 12-inch advanced process batch type cleaning equipment	Under development	2027	The advanced process equipment was developed by referencing the past experience in which the 8”/12’ advanced process batch type cleaning equipment that had passed the certification at the clients’ end, and by hiring experienced professional talent as design advisers.
	2. Development of the new-generation single-	Under development	2027	The equipment was developed, tailored to customers’ process requirements by

Plan Name	Description Of Plan	Current Progress	Estimated time for mass production (Note)	Main factors for success
	wafer wet process cleaning equipment			referencing the user experience with the 12” single-wafer process equipment in the past, and by incorporating the technologies newly developed by suppliers.
	3. Next-generation wafer and glass temporary bonding/debonding process equipment	Under development	2027	The equipment was developed by taking into account the requirements of advanced packaging customers, by leveraging the priority right to enhance prior art, and by considering the properties of the materials employed.
	4. Square wafer hanger type electroplating process equipment	Under development	2026	The design was optimized by referencing the user experience with the single-wafer and batch type process equipment in the past, and by considering customers’ process requirements; this will enable the Company to satisfy advanced packaging customers requirements for the various sizes of square wafer.
	5. Mask process cleaning equipment	Under development	2026	Developing customized solutions based on customers’ process needs, collaborating with the customers to verify feasibility, and ultimately integrating with the customers’ existing device technology
To improve the technology of silicon wafer reclaim process	1. To improve the wafer-polishing technology2. To improve the wafer-cleaning technology	Under development	2026	1. Being experienced in process optimization, the Company is able to design the most effective inspection tools tailored to customers’ requirements.2. Possessing the capability to independently develop cleaning equipment, the Company is able to design the cleaning equipment fit for the characteristics of current process, thus achieving the optimal results.3. With its process technology and the quality thereof highly regarded by customers, SCIENTECH was entrusted by customers to develop the most advanced products.4.New process development to improve wafer surface cleanness)

Note: The said estimated time for mass production is exclusively for the R&D plan. The actual product's mass production time is subject to the demands of the market and customers.

Effect of changes in important laws and policies at home and abroad on the Group's financials and business affairs, and measures to be taken in response:

In the most recent year and in the current year up to the publication of this annual report, there was no change in important laws or policies at home and abroad which is able to significantly impact the Group’s financial or business affairs.

Effect of technological changes (including cyber-security risks) and industrial changes on the Group’s financial and business affairs, and measures to be taken in response.

The Company has been attaching importance to the improvement in R&D capability in order to embrace the challenges accompanied by technological changes. In the most recent year and in the current year up to the publication of this annual report, there was no technological change or industrial change which was able to significantly impact on the Group’s financials or business affairs. The Company values the management of cyber-security risks, in that it passed the ISO 27001 certification in October 2019 that the certification is valid from Nov. 20, 2025 to Nov. 19, 2028. In addition, the Company reports to the Board of Directors on the implementation of information security management every year, hoping to mitigate cyber-security risks and thereby ensure the security of Company’s operations.

Effect of changes in corporate image on corporate crisis management, and measures to be taken in response:

In the most recent year and in the current year up to the publication date of this annual report, there was no occurrence of events that are significant enough to affect a change in the Group’s corporate image.

Expected benefits and possible risks associated with any merger and acquisitions, and mitigation measures being or to be taken: None.
Expected benefits and possible risks associated with any plant expansion, and mitigation measures being or to be taken:

In the most recent year and in the current year up to the publication date of this annual report, the Group purchased land and plants in Tainan, mainly to set up the Tainan Office to serve customers in southern Taiwan, and to prepare for potential expansion of the southern factory. It is expected that the production capacity and sales amount of self-made equipment will increase; self-made equipment is the main business of the Company, and it is an expansion plan in response to market supply and demand, and the funds are self-owned funds, so the risks are still within controllable range.

Risks associated with any consolidation of sales or purchasing operations, and mitigation measures being or to be taken:

In 2025 and in 2026 Q1, the Group’s sales to TSMC accounted for 27.84% and 38.08%, respectively, of total sales; judging from the percentage, sales were relatively concentrated. This is mainly because TSMC is a leading semiconductor giant whose demands for semiconductor equipment and wafer reclaim service have always been immense. In this respect, the Group’s concentration of sales to TSMC is a normal supply and demand phenomenon in the industry. The Group has managed to develop products for the various industries, e.g., semiconductors, optoelectronics, solar energy, so as to reduce its sales concentration. In the most recent year and in

146

the current year up to the publication date of this annual report, the Group’s purchase exhibited no sign of concentration.

Effect upon and risk to the Group in the event a major quantity of shares belonging to a director, supervisor, or shareholder holding greater than a 10 percent stake in the Group has been transferred or has otherwise changed hands, and mitigation measures being or to be taken.

In the most recent year and in the current year up to the publication date of this annual report, the Group did not see any of its directors or major shareholders whose shareholding in the Group is more than 10% have a substantial amount of the Group’s shares transferred or change hands.

Effect upon and risk to the Company associated with any change in management rights

In the most recent year and in the current year up to the publication date of this annual report, the Group did not see its management rights changed.

Litigious and non-litigious matters

In the most recent two years and in the current year up to the publication date of this annual report, the Group did not encounter any major litigious, non-litigious, or administrative disputes which have been concluded by means of a final and unappeasable judgment, or are still under litigation; and might lead to a consequence that would significantly impact the Group’s financials and business affairs.

Other important risks, and mitigation measures being or to be taken.

In terms of information security assessment, the Company has formulated the Information Security Management Policy to govern matters relating to information security within the Company. In addition, the Company also introduced the ISO27001 Information Security Management System in October 2019 and obtained the ISO 27001:2013 in October 2019 in order to ensure the effectiveness and compliance of each management system. Furthermore, the Company successfully achieved CNS 27001:2023 (ISO/IEC 27001:2022) certification on Oct. 20, 2025. This certification is valid from Nov. 20, 2025 to Nov. 20, 2028. The Company ensure the effectiveness of all management systems and their compliance with regulatory requirements, with no significant operations risks identified.

VII. Other important matters: None.

147

148

Six. Special Items

I. Information on affiliates

(I) Consolidated business report of associates:

Please refer to the website of Market Observation Post system/ Basic Information/

E-Book/Affiliated Enterprises Tri-Party Reports Area.

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

(II) Consolidated Financial Statements of Associates: Not applicable.

(III) Business report of Associates: Not applicable.

II. Private placement of marketable securities in the most recent year and the current year up till the publication date of this annual report

The Company did not conduct any private placement of marketable securities in the most recent year and the current year up till the publication date of this annual report.

III. Other matters that require additional explanation: None.

Seven. Matters Wielding Material Impacts

I. If any of the situations listed in Subparagraph 2, Paragraph 3, Article 36 of the Securities and Exchange Act, which might materially affect shareholders' equity or the price of the company's securities, have occurred during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report: None.

AI assistant

Scientech — Annual Report 2025

52347_rns_2026-05-13_31cb2c08-4f82-4491-8ada-1cd8b1bcb260.pdf

SCIENTECH CORPORATION

2025 Annual Report

Six. Special Items 148

Seven. Matters with significant impact 148

4. Board diversity and independence:

(2) Independence of the board:

II. Remuneration paid during the most recent fiscal year to directors, the president, and vice presidents

2. Remuneration to the president and vice presidents

III. Corporate governance implementation

(I) Operation of the board of directors

(II) Operation of the audit committee:

(IV) Composition, duties, and operation of the Remuneration Committee

IV. Audit fee of independent auditors

V. Information on replacement of CPAs:

Three. Fund Raising Status

I. Capital and shares

(III) Company's dividend policy and implementation thereof

II. Corporate bonds:

2. Convertible Corporate Bond Information

Four. Operational Highlights

i. Scope of business

2. Industry Overview

(1). Status and development of industry

A. Semiconductor

B. Advanced packaging

C. Compound semiconductor

D. LED industry

(2). Relations between upstream, midstream, and downstream of the industry:

(3) Various product development trends

(4) Competition and market share

(5) Market shares

A. Major competitors

B. Competitors' market share

C. Technology and R&D Overview

4. Long-term and short-term business development planning

II. An analysis of the market as well as the production and marketing situation

1. Market analysis

(2) Market shares

A. Semiconductor

B. Advanced packaging

C. Compound semiconductor

D. LED industry

(4) Competitive niche

Concrete response measures:

B. Wafer reclaims

An explanation of the reason for increases or decreases in the above figures:

An explanation of the reason for increases or decreases in the above figures:

III. Employees

IV. Environmental protection expenditure

V. Labor relations

(1) Employee benefit measures

(2) Continuing education and training

VIII. Intellectual Property Management, IPM

B. Annual Performance

Five. Review and Analysis of the Financial Position and Results of Operations and Risk Management

I. Financial position

II. Financial performance

III. Cash flow

IV. Effect of major capital expenditures on finance and business matters in the most recent year

V. Investment policy for the most recent year, the main reasons for profit or loss, improvement plan, and investment plan for the coming year

VI. Risk management, analysis, and assessment

Six. Special Items

I. Information on affiliates

II. Private placement of marketable securities in the most recent year and the current year up till the publication date of this annual report

III. Other matters that require additional explanation: None.

Seven. Matters Wielding Material Impacts

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Scientech Annual Report 2025