SOLOMON — Investor Presentation 2026

Apr 8, 2026

Solomon Technology Corporation

(2359)

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Disclaimer

• The following presentation and its associated contents contain forward-looking statements regarding operational strategy, financial results and business forecasts, which are based on internal information of the Company and observations of the overall external environment.
• Forward-looking statements should not be understood or construed as guarantees of future performance, as such projections involve factors including but not limited to market demand, price fluctuations, competitive situation, global economic activity, foreign exchange rates, and other uncertainties beyond the control of the Company that may cause actual results to differ.
• Information presented herein are based upon the Company's assumptions of the future outlook to date, and are not representative, explicit or implicit, of correctness, completeness or reliability. Should there be subsequent changes in circumstances, the Company does not assume any responsibility to update or review forward-looking statements.
• The contents of this presentation should not be copied, edited, revised, shared or repurposed in any way without the knowledge or consent of the Company.

S O L O M O N

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Consolidated Revenue

Unit: NT$ 100 million

SILOMON

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Sales Breakdown (by BU)

■ Electronics ■ Optoelectronics ■ Energy & Power ■ Automation ■ Others

AI

SOLOMON

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Consolidated Income Statement

Unit: NT$'000	2025		2024		YoY %
	$	%	$	%
Operating income	4,248,292	100.00	3,503,097	100.00	21.27
Net gross operating profit	962,616	22.66	791,136	22.58	21.68
Operating expenses	(894,348)	(21.05)	(839,282)	(23.96)	6.56
Operating profit (loss)	68,268	1.61	(48,146)	(1.38)	241.79
Interest income	160,538	3.78	169,556	4.84	5.32
Financial costs	(24,342)	(0.57)	(24,545)	(0.70)	0.83
Other gains and losses	79,433	1.87	188,969	5.40	57.97
Pre-tax profit	283,897	6.68	285,834	8.16	0.68
Income tax expense	(45,430)	(1.07)	(127,572)	(3.64)	64.39
Net profit in the current period	238,467	5.61	158,262	4.52	50.68
Owners of the parent company	211,274	4.97	144,012	4.11	46.71
EPS (NT$)	1.23		0.84		46.43

AI

SOLOMON

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Consolidated Balance Sheet

Unit: NT$ '000	December 31, 2025		December 31, 2024
	$	%	$	%
Cash and cash equivalents	2,213,779	21.92	1,803,115	18.13
Financial assets-current	2,350,294	23.27	2,752,572	27.68
Net accounts and notes receivable	860,304	8.52	870,545	8.76
Inventory	2,169,153	21.47	1,822,185	18.33
Other current assets	433,398	4.28	630,525	6.34
Financial assets measured at amortized cost – non-current	46,174	0.46	36,775	0.37
Property, plant and equipment	453,470	4.49	445,547	4.48
Net investment property	851,831	8.43	863,284	8.68
Other non-current assets	723,142	7.16	718,455	7.23
Total assets	10,101,545	100.00	9,943,003	100.00
Short-term loans	663,000	6.56	756,000	7.59
Contractual liabilities – current	1,612,024	15.96	1,403,763	14.12
Accounts payable	915,238	9.06	909,572	9.15
Other payables	236,397	2.34	205,118	2.06
Other current liabilities	132,124	1.31	114,162	1.15
Non-current liabilities	271,664	2.69	306,676	3.08
Total liabilities	3,830,447	37.92	3,695,291	37.16
Total equity	6,271,098	62.08	6,247,712	62.84
Total liabilities and equity	10,101,545	100.00	9,943,003	100.00
Financial indicators
Current ratio	226%		233%
Debt ratio	38%		37%
Debt to equity ratio	61%		59%

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EPS & Dividend Policy

SI

SOLOMON

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Power Generator (Energy) Business Overview

• Growth momentum is primarily driven by the construction of semiconductor fabs and Al data centers.
• Taiwanese companies are investing in overseas manufacturing facilities.
• With the rapid expansion of global Al data centers, generator sets remain in short supply, with lead times of 10 - 15 months.
• Trend: Increasing data center capacity demand (per unit 2,000 kW to 2,500 kW and above).

SOLOMON

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AI Vision Products and Applications

Robotic Solutions

Robot Arm Solutions

• Bin picking & depalletizing
• Vision-guided assembly, gluing, measurement
• SKU-agnostic suction picking
• Robot-assisted inspection

Humanoid Solutions

• Turns human commands into real actions
• Sees targets from long distance (patented)
• Learns new objects in seconds (VLA)
• Bimanual control with IK + VLA
• Supports both wheeled & legged humanoids

Solomon Core Capabilities

• High-accuracy perception
• Command → Action execution
• Instant object learning
• Vision + motion fusion
• Hardware-agnostic deployment
• No-code workflow builder

Non-Robotic Solutions

AI Defect Inspection

• Defect inspection
• Feature identification
• Classification
• OCR
• Measurement
• Applications in 50+ industries

Wearable & Mobile AI

• SOP validation
• Surveillance
• Anomaly detection
• Counting
• Order verification
• Cross labels verification

AI

SOLOMON

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From Software to Full Solution Provider

Software

Robot Picking

Defect Inspection

AR + AI

Full Solution Equipment

Robot Inspection

System Integration

AOI + AI Equipment

• Unit price increased by 20–50x
• Transition from product-based offerings to solution-based business models, enhancing value capture

• Greater control over project execution, pricing, and customer relationships

• Improved ability to identify and address unmet end-user needs

• Increased brand visibility in the end market
• By 2026, solutions and equipment are expected to account for 60% of total orders

SOLOMON

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Humanoid Robot Trends Observed at GTC 2026

AI

SOLOMON

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Key Challenges Facing Humanoid Robots

1. Commercial Application vs. Entertainment-Driven Demonstrations
2. Stability of mechanical components and hardware systems
3. Whole-body balance and control
4. Battery life and endurance
5. Hand dexterity and manipulation capability
6. Vision limited to short-range recognition (1.5 - 2 meters)
7. High cost and time required for physical data collection and training, limiting scalability

S O L O M O N

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Humanoid Robot Solutions

Understanding & Reasoning

• Understand complex human instructions
• Leverage reasoning models such as Cosmo Reason
• Logical problem-solving and decision-making

Perception

• SOLOMON - Long-range active perception
• Real-time environment mapping and object recognition
• Verification and confirmation of environment (object position & status)

Action

• Precisely approach target objects
• Execute short-range tasks
• VLA enables rapid learning of new objects

Seamless Integration

AI

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Long - Range, Active Vision Applications

Bipedal Humanoid Robots

AMR

Autonomous Mobile Robots

Drones

Wide Coverage with

Long-Distance

Perception

Robotic Dogs

Wheeled Humanoid Robots

Fixed-position Cameras

AI

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THANK YOU