SONIX

Stock Code:5471

Sonix Technology Co., Ltd.

Annual Report 2025

Notice to readers

This English-version annual report is a summary translation of the Chinese version and is not an official document of the shareholders' meeting. If there is any discrepancy between the English and Chinese versions, the Chinese version shall prevail.

Taiwan Stock Exchange Market Observation Post System: https://mops.twse.com.tw
Sonix Technology Co., Ltd. Website: https://www.sonix.com.tw
Printed on May 8, 2026

Spokesperson and Acting Spokesperson Contact Information:
Spokesperson
Name: Daniel Pan, Chief Sales and Marketing Officer
Tel: 886-2-2759-1980
E-mail: [email protected]
Acting Spokesperson
Name: none
Tel: 886-2-2759-1980
E-mail: [email protected]
Sonix Address and Telephone Number:
Headquarters:
10F-1., No.36, Taiyuan St., Zhubei City, Hsinchu County, Taiwan
Tel: 886-3-560-0888
Taipei branch:
15F-2., No.171, SongDe Road, Taipei, Taiwan
Tel: 886-2-2759-1980
HK branch:
Unit 2603, 26/F CCT Telecom Building, 11 Wo Shing Street, Fo Tan, N.T. Hong Kong
Tel: 852-2723-8086
Agency Handling Shares Transfer:
Company: Yuanta Securities Co., Ltd. Registrar & Transfer Department
Address: B1F., No. 67, Sec. 2, Dunhua S. Rd., Da'an Dist., Taipei, Taiwan
Website: https://www.yuanta.com.tw
Tel: 886-2-2586-5859
Independent Auditors:
CPAs: Shih Chieh Chou、Chih Yuan Chen
Accounting Firm: Deloitte & Touche
Address: 20F., No.100, SongRen Road, Taipei, Taiwan
Website: https://www.deloitte.com.tw
Tel: 886-2-2725-9988
Name of venue for trading of listed overseas securities and the way to inquire about the information of the overseas securities: None
Company Website: https://www.sonix.com.tw

Table of Contents

I. Report to the Shareholders... 1
1.1 2025 Business Result... 1
1.2 2026 Business Plan Overview... 3
1.3 Future development strategy of the Company... 5
1.4 Effect of external competition, legal environment, and overall business environment... 5

II. Corporate Governance Report... 7
2.1 Information on the company's directors, general manager, assistant general managers, deputy assistant general managers, and the chiefs of all the company's divisions and branch units... 7
2.2 Remuneration paid during the most recent fiscal year to directors, the general manager, and assistant general managers... 14
2.3 Corporate governance implementation status... 18
2.4 Information on the professional fees of the attesting CPAs... 55
2.5 Information on replacement of Certified Public Accountant... 55
2.6 Sonix's Chairman, Chief Executive Officer, Chief Financial Officer, and Managers in charge of its finance and accounting operations holding any positions within Sonix's independent audit firm or its affiliates in the most recent year... 56
2.7 Equity transfer and pledge changes by Directors, Supervisor, Management and Shareholders with 10% shareholdings or more in the most recent year and up to the date of publication of the annual report... 56
2.8 Related party relationship or spouses and second-tier kinship among Faraday's 10 largest Shareholders... 57
2.9 Shareholdings of Sonix, its Directors, managers and enterprises directly or indirectly controlled by Sonix in the same reinvested enterprise, and the ratio of consolidated shareholdings... 58

III. Capital and Shares... 59
3.1 Capital and Shares... 59
3.2 Status of Corporate Bonds... 62
3.3 Status of Preferred Shares... 62
3.4 Status of Global Depository Receipts... 62
3.5 Status of Employee Stock Warrants... 62
3.6 Status of Employee Restricted Shares... 62
3.7 Status of Mergers and Acquisitions Shares... 62
3.8 status of implementation of capital allocation plans... 62

IV. Operations Overview... 63
4.1 Business Scope... 63
4.2 Market and Sales... 70
4.3 Employee Information... 76
4.4 Environmental Protection Expenditure Information... 76
4.5 Labor Relations... 76
4.6 Information Security Management... 79
4.7 Important Contracts... 81

V. Review of Financial Position, Financial Performance, and Risk Matters 82
5.1 Financial Position 82
5.2 Financial Performance 83
5.3 Cash Flow 84
5.4 Impact of the latest Major Capital Expenditure on Financial Operations 84
5.5 Investment policies 84
5.6 Risk Management 84
5.7 Other Material Events 87

VI. Special Disclosure 87
6.1 Information about the Affiliated Companies 87
6.2 Private Placement Securities 87
6.3 Other Supplementary Information 87
6.4 Occurrence of events that have a significant impact on shareholders' equity or the price of securities as specified in Article 36, Paragraph 3, Subparagraph 2 of Securities and Exchange Act in the most recent year up to the publication date of this annual report 87

I. Report to the Shareholders

1.1 2025 Business Results

In 2025, the global economic environment gradually improved as inflation eased. The explosive demand for AI, high-performance computing (HPC), and edge computing fueled growth across the semiconductor industry. However, impacted by tariff uncertainties, geopolitical risks, the ongoing U.S.-China tech trade war, and foreign exchange volatility, the company's annual revenue reached NT$2.676 billion, a $3\%$ decrease compared to the previous year.

Despite these challenges, gross profit stood at NT$1.106 billion, maintaining a gross margin of over 41%. Due to significant exchange rate fluctuations, non-operating exchange losses increased, leading to a decline in net profit after tax compared to the previous year. Net profit after tax was NT$121 million, with earnings per share (EPS) of NT$0.72. Regarding the product mix, consumer products accounted for 52%, while multimedia products accounted for 48%.

While facing market volatility, the company remains committed to its core technologies in microcontrollers (MCUs), image processing chips, and speech ICs. We are accelerating the integration of AI and low-power designs into sustainable product lines to enhance market competitiveness. As new products are gradually integrated into customer platforms, we will continue to seize growth opportunities in AI and imaging applications to bolster our operating momentum.

1.1.1 Revenues and profits

Unit: NT$ Thousand

Items	2025	2024	Increase (Decrease)	Change%
Operating revenues	2,675,652	2,744,466	(68,814)	(3%)
Operating gross profits	1,106,437	1,141,846	(35,409)	(3%)
Operating net profits	101,782	85,470	16,312	19%
Net profits after tax	120,538	179,090	(58,552)	(33%)
Other comprehensive Income	45,795	(20,207)	66,002	327%
Total comprehensive Income	166,333	158,883	7,450	5%

1.1.2 Financial revenues and expenditures, and profitability analysis

1.1.2.1 Financial revenues and expenditures

Unit: NT$ Thousand

Items	2025	2024	Decrease	Change%
Interest incomes	25,440	31,040	(5,600)	(18%)

1.1.2.2 Profitability analysis

Analysis item	2025	2024
Return on assets	3%	4%
Return on equity	3%	5%
Net profits before tax to paid-in capital	7%	12%
Net profit margin	5%	7%
Earnings per share (NT$)	0.72	1.07

1.1.3 Implementation status of budget

The company did not publicly disclose financial forecasts for 2025; therefore, there is no need to report on budget execution.

1.1.4 Research and Development Status

In 2025, R&D expenses accounted for $29\%$ of operating revenue. Specific R&D achievements are as follows:

Product line	R&D status
Voice Controller ICs	The SNC73350 8K tri-mode wireless mouse solution was launched on the SNC733xx series 32-bit dual ARM Cortex-M3 platform. The SNC73350 features a built-in 2.4GHz/Bluetooth wireless chip and utilizes a high-efficiency dual-core CPU architecture to successfully and stably support 8K wireless high-speed data transmission. Combined with the chip's integrated USB 2.0 High Speed interface, it also easily supports an 8K wired data reporting rate. Furthermore, through precise dynamic system frequency adjustment and a dual-core task-sharing operation, the system meets the low power consumption requirements of wireless mouse.
Voice Controller OID	Launched a new generation of OID SoC featuring an integrated high-speed, high-resolution sensor array and image processing engine. By connecting to a Sonix master controller IC, the system identifies Sonix OID handwriting codes and converts continuous position data into handwriting trajectories. This expands OID Technology from traditional point-and-read applications into handwriting applications, which has been successfully implemented in school education systems. Moving forward, the company will continue to promote this Technology to the general adult handwriting application market.
Microcontrollers	Launched the latest Continuous Glucose Monitoring (CGM) dedicated analog front-end chip, the SNGM1115. This chip features an ultra-low leakage, low-noise architecture, a 24-bit ADC, and intelligent auto-measurement Technology. It can precisely measure biochemical currents at the pA (picoampere) level, ensuring clinical-grade accuracy for blood glucose data. Combined with a WLCSP (Wafer Level Chip Scale Package) and ultra-low power design, it achieves wearable device miniaturization while extending battery life, supporting over 14 days of continuous glucose monitoring. Additionally, the company launched the SNLED3750 series, a new generation of Matrix LED drivers capable of controlling 132 RGB LEDs. Key features include PWM spread spectrum (to reduce EMI and high-frequency noise) and LED reverse bias voltage protection (to extend LED lifespan). Paired with Sonix MCUs, this provides a complete lighting control solution suitable for keyboards, motherboards, and display-related gaming peripherals.
Image processing chips	Developed a new generation EUSB2+USB2 dual-mode 8-megapixel image processing chip, upgrading HDR/TNR image processing effects and AI computing power. The chip complies with Microsoft's Human Presence Detection (HPD) and Windows Hello certification specifications, while adding new AI functions such as gesture control and voice control. Launched an Analog High Definition (AHD) image processing chip for automotive and security surveillance applications. It features excellent high dynamic range (HDR) performance and image noise reduction effects, while supporting multiple industry standards including AHD,
	and HDR. The chip is designed to provide a high-quality image processing and a high-quality image processing system. The chip is designed to provide a high-quality image processing system with a high quality image processing system.
Solaris	Launched a 1.5 GHz 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K 8K

Product line	R&D status
	CVI, TVI, and CVBS.
Wireless multimedia Solutions	The SNIT20 Image Transmission SoC features advanced CMOS sensor image processing and 3D noise reduction (3DNR) Technology. It integrates low-power FHD resolution compression/decompression circuitry and achieves an ultra-low latency of 40ms. With a transmission range reaching several kilometers, the solution utilizes wireless protocol and channel optimization techniques to overcome co-channel interference, ensuring high stability, reliability, and superior anti-interference capabilities.
The system supports continuous (full-time) video recording, while the receiver is compatible with high-resolution LCD displays and USB video output for smartphones or ground control stations (GCS). It also features integrated MAV Link message display, transmission, and storage. Furthermore, a comprehensive and user-friendly SDK (Software Development Kit) is provided to meet customization requirements, enabling clients to develop diverse and feature-rich user interfaces.

1.2 2026 Business Plan Overview

1.2.1 Business principles and important policies

1.2.1.1 Research and Development Strategy

(1) Building on a deep foundation in microcontroller and imaging core technologies, the company tracks trends in consumer products and emerging applications to continuously strengthen product system development, providing highly integrated turnkey solutions to help customers shorten their end-product development cycles.

(2) Strengthening software and hardware integration, in addition to enhancing chip specifications and performance, the company has established a cross-departmental R&D platform to actively build application services, development tools, software development kits (SDKs), and technical documentation, providing customers with more comprehensive and timely support.

(3) Strengthening industry-academic cooperation, the company collaborates with domestic and international universities to offer courses, cultivate R&D talent, and bolster research capabilities, while continuing to invest in the research and development of new technologies in response to trends in AI and low-power design.

1.2.1.2 Marketing Strategy

(1) Deeply cultivating domestic and international markets, the company has established a comprehensive marketing and distribution network. In addition to Hong Kong, Japan, and North America, the company continues to expand in the Indian market and actively develops the Vietnam and Southeast Asian markets to increase sales of speech IC and MCU products. Through the agency mechanism, the company provides thorough technical support and strengthens digital marketing—utilizing technical documentation, development tools, and online instructional videos to help customers resolve issues and obtain the latest product information.

(2) Developing Key Customers: Beyond high-end toy applications, Speech ICs have expanded into the e-sports, home appliance, and personal healthcare sectors. Microcontroller (MCU) products maintain a market-leading position in personal healthcare and consumer electronics. BLDC motor control chips are applicable to small home appliances and industrial control equipment. In response to the AI trend, Imaging and Multimedia products have expanded into emerging fields such as home video conferencing, smart surveillance, and financial payment systems.

(3) To expand into new markets, the company actively promotes industry integration by investing in STEAM education and joining the Smart Robot Toy Alliance and the AI Chip Alliance. These initiatives strengthen industry exchange and integrate horizontal and vertical resources, enhancing Sonix's brand visibility and influence.

(4) By diversifying product sales, the company reduces the risks associated with seasonal fluctuations and maintains a balance between supply and demand.

1.2.1.3 Production Strategy

(1) By leveraging the specialized value chain of Taiwan's semiconductor industry, the company maintains close cooperation with upstream and downstream suppliers to ensure a stable supply of wafers while maintaining high yields and quality.

(2) By adopting a diversified outsourcing strategy and cooperating with international suppliers, the company mitigates supply risks caused by geopolitics, natural disasters, or accidents, ensuring supply chain resilience.

1.2.1.4 Operational and Financial Planning

By maintaining steady operations to accumulate working capital and preserving sufficient funds, the company ensures a robust financial structure to withstand the impacts of global economic fluctuations, exchange rate volatility, and tariff uncertainties.

1.2.2 Expected sales volume and its basis

The Company continues to focus on the consumer electronics field and is actively expanding into microcontrollers and multimedia products with high growth potential. Based on 2025 sales data, the current industry environment and market demand, the estimated sales volume for 2026 is approximately 333,149 thousand units.

1.2.3 Production and Sales Strategy

The company is committed to serving customers with high quality, rapid response, and high efficiency to create immediate value, fostering a collective consensus of "Customer Satisfaction Service" among all employees. Focused on "providing customers with the most cost-effective IC designs," we strengthen our rapid R&D capabilities by participating in development from the initial product specification stage. We approach customer needs from an application perspective and proactively provide tailored products and comprehensive services through independent innovation, integrated technical platforms, and hardware/software development tools.

On the production side, the company maintains long-term, stable partnerships with upstream foundry and OSAT (Outsourced Semiconductor Assembly and Test) suppliers to ensure capacity supply and consistent quality. In response to

the 2025 (Year 114) challenges of global supply chain restructuring and the U.S.-China tech war, the company has adopted a diversified supply chain strategy, appropriately upgrading process technologies and implementing low-power and eco-friendly designs to provide customers with products that are both cost-effective and competitive.

1.3 Future development strategy of the Company

With the company's microcontroller Technology at its core, we continue to strengthen the comprehensive layout of our 8-bit and 32-bit product lines. By combining our long-established imaging and voice core technologies and integrating various sensors and wireless transmission modules, we are building a cross-application platform.

In addition to enhancing computing performance, our optical recognition chipsets are driving toward the miniaturization of optical pickup units to meet diverse product requirements. Overall product design continues to evolve toward energy efficiency, environmental friendliness, low power consumption, and high performance, while strengthening system integration and network connectivity to increase added value and application flexibility. Furthermore, we are actively investing in the STEAM education and Maker sectors to develop more diverse application scenarios and expand our market reach.

In terms of corporate sustainability, the company adheres to a quality policy of "Vitality, Innovation, and Customer Satisfaction," building the core value of the SONIX brand across every stage from IC design and wafer fabrication to packaging and testing. In response to increasing ESG requirements in the global semiconductor supply chain, green energy, energy conservation, and recycled materials have become industry trends. The company will continue to promote sustainable manufacturing, develop energy-saving chips, and strengthen product carbon footprint management to enhance environmental benefits and long-term competitiveness. We will also continue to publish sustainability reports to disclose our ESG initiatives and fulfill our corporate social responsibility.

In response to market changes, the company has launched 8-bit and 32-bit MCUs that meet the AEC-Q100 Grade 1 standard, officially entering the automotive electronics market with the expectation that it will become a key driver for future growth. We have also introduced image processing chips with built-in AI NPUs that support HPD (Human Presence Detection) and facial recognition to penetrate the laptop and related application markets. Furthermore, we continue to expand into niche applications such as e-sports peripherals (mouse, keyboards, audio processing) and personal healthcare (blood pressure monitors, glucose meters, pulse oximeters) to increase product added value and brand loyalty.

1.4 Effect of external competition, legal environment, and overall business environment

1.4.1 Major effect of external competition

1.4.1.1 Geopolitical Conflicts

Global geopolitical risks escalated in 2025. The U.S. government increased tariffs and promoted trade protectionist policies, which impacted the global trade order. These actions have increased corporate production costs and supply chain management challenges, potentially triggering inflation risks and heightening uncertainty in industrial development.

1.4.1.2 US-China Technology War

The United States has escalated semiconductor export controls, restricting the export of AI GPUs, EDA tools, and advanced process equipment to China. In response,

China has tightened export restrictions on rare earths and accelerated the development of its domestic chips and AI Technology, further accelerating the decoupling of global supply chains.

1.4.1.3 Technological Transformation

The rapid development of digital technologies such as AI, 5G, and IoT—particularly the rise of Generative AI—has significantly driven demand for high-performance computing products. While this creates new growth opportunities for the semiconductor industry, it also necessitates increased R&D investment and requires companies to navigate supply chain instability and geopolitical challenges.

1.4.1.4 Supply-Demand Adjustments and Decelerating Industry Growth

Factors such as capacity expansion, the advancement of technical nodes, and the rise of emerging applications continue to reshape market supply and demand dynamics. While advanced process nodes remain in short supply, mature processes are facing pressures from overcapacity. Overall, the semiconductor industry retains growth potential, though the pace of that growth may decelerate.

1.4.2 Legal environment

The company strictly complies with all laws and environmental regulations. We have implemented process management across our product supply chain and are actively extending our green product policies. By developing low-power, non-hazardous, and eco-friendly products, we balance carbon reduction with quality and environmental benefits.

In 2025, international requirements for ESG and carbon emission disclosures became increasingly stringent. The company follows international standards for information disclosure to remain in compliance with regulatory requirements and mitigate the impacts of regulatory changes.

There was no violation of the relevant laws and regulations in 2025.

1.4.3 In terms of the overall business environment

As geopolitical risks rise, the global semiconductor ecosystem is undergoing restructuring, with manufacturing bases gradually shifting from Asia to Europe and North America. Governments worldwide are actively promoting the construction of regional supply chains and expanding production capacity. The ongoing impact of the Russia-Ukraine war, the Israel-Palestine conflict, and the Red Sea crisis on the global economy, combined with climate change and the formation of supply chain alliances, has increased industry uncertainty.

However, technological upgrades and the trend toward energy efficiency are driving rapid growth in remote services, cloud applications, e-commerce, smart homes, smart healthcare, the Internet of Things (IoT), and electric vehicles (EVs), creating new growth opportunities for the Company.

1.4.4 Others in the legal and general business environments do not have a material effect on the Company's finance and business matters.

II. Corporate Governance Report

2.1 Information on the company's directors, general manager, assistant general managers, deputy assistant general managers, and the chiefs of all the company's divisions and branch units

2.1.1 Directors

2.1.1.1 Information of Directors

As of April 18, 2026

Job title	Nationality or place of registration	Name	Gender, age	Date of election / Appointment to current term	Term of office	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently held by spouse and minor children		Shares held through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), or supervisor(s) with which the person has a relationship of spouse or relative within the second degree			Note
							Shares	%	Shares	%	Shares	%	Shares	%			Job title	Name	Relationship
Chairman	R.O.C	James Pao	Male 61-70	June 19,2024	3	December 17,1997	4,549,318	2.71%	4,549,318	2.71%	549,302	0.33%	0	0	M.S. Electronics Engineering, National Chiao Tung University · Hualon Microelectronics Corp. Manager	Chairman of New Pocket Device Corp. Director of Qno Technology Inc. · Nfore Technology Co., LTD. · Sonix Technology Ltd. (Sonix Representative of the juristic person) · Sonix Holding (Sonix Technology Ltd. Representative of the juristic person)	-	-	-	-
Director	R.O.C	Samuel Chen	Male 71-80	June 19,2024	3	December 17,1997	7,270,261	4.33%	7,270,261	4.33%	2,843,606	1.69%	0	0	B.S. Chemical Engineering · National Tsing Hua University	Chairman of RAYSON Technology Co., LTD., CHIP INTEGRATION Technology Co., LTD., ANAPEX Technology INC., DIGIT MOBILE INC., Highwave Technology Co., LTD., EVERESTEK INC., Polaris Group, Polaris Group LLC (Polaris Group Representative of the juristic person), Genovior Biotech Corporation (Genovior Biotech Representative of the juristic person), Director of SENNO Technology .INC., NFORE Technology, LTD. (Digital Capital Inc. Representative of the juristic person), Acepodia Biotechnologies, Limited (Digital Mobile Venture Ltd. Representative of the juristic person), Polaris Pharmaceuticals, Inc., Polaris Pharmaceuticals Australia Pty Ltd, Polaris Pharmaceuticals Ireland Limited, DesigneRx Pharmaceuticals, Inc., DesigneRx Europe Limited.Supervisor of Designe Rx Pharmaceuticals (Shanghai) Inc.	-	-	-	-

Job title	Nationality or place of registration	Name	Gender, age	Date of election / Appointment to current term	Term of office	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently held by spouse and minor children		Shares held through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), or supervisor(s) with which the person has a relationship of spouse or relative within the second degree			Note
							Shares	%	Shares	%	Shares	%	Shares	%			Job title	Name	Relationship
Director	R.O.C	Chan Yee Hsiung	Male 61-70	June 19,2024	3	December 17,1997	3,325,219	1.98%	3,325,219	1.98%	965,337	0.58%	0	0	Institute of Electrical Engineering, New Jersey Institute of Technology, Elan Microelectronics Corp. Assistant Manager of System Design Department	CTO of Sonix Technology Co., Ltd.	-	-	-	-
Director	R.O.C	Daniel Pan	Male 61-70	June 19,2024	3	December 17,1997	2,220,515	1.32%	2,071,515	1.23%	97,347	0.06%	0	0	B.B.A. Statistics, National Chung Hsin University College of Law and Commerce, Elan Microelectronics Corp. Sales Manager	CSO of Sonix Technology Co., Ltd., Chairman of Jian Mou Investment Corp. (Sonix Representative of the juristic person)	-	-	-	-
Director	R.O.C	Chris Ko	Male 51-60	June 19,2024	3	June 15,2018	578,602	0.34%	578,602	0.34%	85,250	0.05%	1,145,103	0.68%	M.B.A. University Of South Australia, Elan Microelectronics Corp. Director of System Application Department	CEO of Sonix Technology Co., Ltd.	-	-	-	-
Director	R.O.C	Ching Hui Kuo	Male 61-70	June 19,2024	3	July 16,2021	360,907	0.22%	269,907	0.16%	0	0	0	0	B.B.A., Accounting, Soochow University, Director of the Honching Certified Public Accountant firm	Director of the Honching Certified Public Accountant firm, Independent Director of Trigold Holdings Limited.	-	-	-	-

Job title	Nationality or place of registration	Name	Gender, age	Date of election / Appointment to current term	Term of office	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently held by spouse and minor children		Shares held through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), or supervisor(s) with which the person has a relationship of spouse or relative within the second degree			Note
							Shares	%	Shares	%	Shares	%	Shares	%			Job title	Name	Relationship
Independent Director	R.O.C	Kao Chung Tsai	Male 61-70	June 19,2024	3	June 18,2004	0	0	0	0	0	0	0	0	M.A. Institute of Economics, Soochow University · CEO of Best Yield Management and Consulting Corp.	CEO of Best Yield Management and Consulting Corp. Director of GlycoNex Incorporation · Ultradisplay Inc. · AcadeMab Biomedical Inc. · Acepodia Biotechnologies, Limited ( Digital Mobile Venture Ltd. Representative of the juristic person ) and Polaris Group ( Mai Investment Co., Ltd. Representative of the juristic person ) Chairman of Nfore Technology Co.,Ltd. (Digital Capital Inc. Representative of the juristic person) Independent Director of Holy Stone Healthcare Co., Ltd. And Double Bond Chemical Ind. Co., Ltd.	-	-	-	-
Independent Director	R.O.C	Mao Tien Shen	Male 61-70	June 19,2024	3	July 16,2021	0	0	0	0	0	0	0	0	B.S. Civil Engineering, Tamkang University · Director and VP of Taiwan Mask Corp.	Independent Director of Alpha Microelectronics Corp. · Nyquest Technology Co., Ltd. and Sync-Tech System Corporation.	-	-	-	-
Independent Director	R.O.C	Tsai Lin Chiang	Female 51-60	June 19,2024	3	June 19,2024	0	0	0	0	0	0	0	0	Department of Accounting, Chung Yuan Christian University CFO of Chinese Gamer International Corp.	CFO of Chinese Gamer International Corp. Taiwan Co., Ltd. Supervisor of Supergamer international Co., Ltd. Supervisor of Funbear international Co., Ltd. (Representative of Chinese Gamer International Corp.) Supervisor of Gametopia. Co., Ltd. Supervisor of Oriental Dragon Digital Co., Ltd. (Representative of Chinese Gamer International Corp.) Director of 9SPLAY ENTERTAINMENT TECHNOLOGY CO., LTD (Representative of Zilong Venture Capital Co., Ltd. )	-	-	-	-

2.1.1.2 Major Shareholders of Corporate Shareholders : None.
2.1.1.3 Disclosure of Information Regarding the Professional Qualifications and Experience of Directors and the Independence of Independent Directors

Qualification Name	Professional qualifications and experience	Independence analysis
James Pao	Education : M.S. Electronic Engineering, National Chiao Tung University
Experience : Chairman of Sonix Technology
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.	Not Available	0
Samuel Chen	Education : B.S. Chemical Engineering, National Tsing Hua University
Experience : Chairman of Sonix Technology
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.		0
Chan Yee Hsiung	Education : Institute of Electrical Engineering, New Jersey Institute of Technology
Experience : CTO of Sonix Technology
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.		0
Daniel Pan	Education : B.B.A. Statistics, National Chung Hsin University College of Law and Commerce
Experience : CSO of Sonix Technology
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.		0
Chris Ko	Education : M.B.A University of South Australia
Experience : CEO of Sonix Technology
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.		0
Ching Hui Kuo	Education : B.B.A., Accounting, Soochow University
Experience : Director of the Honching Certified Public Accountant firm
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.		1
Kao Chung Tsai	Education : M.A. Institute of Economics, Soochow University
Experience : CEO of Best Yield Management and Consulting Corporation
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.	The status of independence for the 3 independent directors: they, their spouses, and their relatives within the second degree have not served as director, supervisor or employees of the company or any of its affiliates and do not hold any shares in the company; have not served as director, supervisor, or employee of any company having a specified relationship with the company; have not received the amount(s) for any services such as business, legal, financial, or accounting services provided to the company or any affiliate thereof within the past 2 years.	2
Mao Tien Shen	Education : B.S. Civil Engineering, Tamkang University
Experience : Director and VP of Taiwan Mask Corp.
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.		3
Tsai Lin Chiang	Education : Department of Accounting, Chung Yuan Christian University
Experience : CFO of Chinese Gamer International Corp.
No circumstances set forth in Article 30 of the Company Act apply of the Company Act.	have not received the amount(s) for any services such as business, legal, financial, or accounting services provided to the company or any affiliate thereof within the past 2 years.	1

2.1.1.4 Board Diversity and Independence

(1) Board Diversity

In accordance with the Company's Corporate Governance Best-Practice Principles, the composition of the Board of Directors shall take into account diversity across multiple dimensions, including but not limited to operational needs, industry experience, and development strategies.

The Board as a whole is expected to possess the following core competencies:

a. Operational judgment
b. Accounting and financial analysis
c. Business management
d. Crisis management
e. Industry knowledge
f. International market perspective
g. Leadership
h. Decision-making capability

To ensure effective governance, the Company has established specific diversity objectives, including:

(i) at least five Directors shall possess expertise in each of the above competencies; and
(ii) each individual Director shall possess at least three of the aforementioned competencies.

These objectives have been duly achieved.

The education experience of each director of the company is obviously helpful to the company's operation, which is in line with the company's policy of diversification of the composition of the board of directors. Each director has the professional background required for business execution, including accounting, industry, finance, marketing, research etc., the implementation of the policy of diversifying the composition of the board of directors is sufficient to enhance the function of the board of directors.

The members of the board of directors include electronic engineering, accounting and finance and other related professional backgrounds. The relevant experience includes semiconductor and investment professional fields (Directors James Pao, Samuel Chen, Chan Yee Hsiung and Independent Director Mao Tien Shen), product application market professional field (Directors Daniel Pan and Chris Ko), and have professional fields in accounting, finance and securities market (Director Ching Hui Kuo, Independent Directors Kao Chung Tsai and Tsai Lin Chiang).

Although the current composition of the Board has not yet achieved the target of one-third representation of either gender, the Company has complied with applicable regulatory requirements by appointing at least one Director of a different gender.

The primary reason for not attaining the aforementioned target is attributable to the characteristics of the semiconductor industry, where professionals with extensive practical experience in operational and managerial roles are predominantly male.

Going forward, the Company will continue to actively identify and nominate qualified female candidates to enhance Board diversity and further strengthen corporate governance.

(2) Independence of the Board of Directors

The Company's current 11th Board of Directors comprises three employee directors and three independent directors, with independent directors accounting for 33% of the Board.

All independent directors fully comply with the regulations governing independent directors as stipulated by the Financial Supervisory Commission. The status of their independence is as follows:

Name	Their spouses, and their relatives within the second degree have not served as directors, supervisors or employees of the company or affiliates	Their spouses, and their relatives within the second degree do not hold any shares in the company	Whether you serve as a Directors, supervisors, or employees of specific affiliates	Have received remuneration for providing business, legal, financial, accounting, etc. services to the company or affiliates within the past 2 years.
Ching Hui Kuo	No	None	No	None
Kao Chung Tsai	No	None	No	None
Tsai Lin Chiang	No	None	No	None

(3) Implementation of Diversification

Director	Gender	Employee Identity	Age	operational judgments	accounting and financial analysis	business management	crisis management	industry knowledge	international market perspective	leader ship	decision-making capability
James Pao	male	-	61-70	☑	-	☑	☑	☑	☑	☑	☑
Samuel Chen	male	-	71-80	☑	-	☑	☑	☑	☑	☑	☑
Chan Yee Hsiung	male	☑	61-70	☑	-	☑	☑	☑	☑	☑	☑
Daniel Pan	male	☑	61-70	☑	-	☑	☑	☑	☑	☑	☑
Chris Ko	male	☑	51-60	☑	-	☑	☑	☑	☑	☑	☑
Ching Hui Kuo	male	-	61-70	☑	☑	☑	☑	-	☑	☑	☑
Director	Gender	ID Terms Served	Age	operational judgments	accounting and financial analysis	business management	crisis management	industry knowledge	international market perspective	leader ship	decision-making capability
---	---	---	---	---	---	---	---	---	---	---	---
Kao Chung Tsai(Note)	male	More than Three Terms	61-70	☑	☑	☑	☑	☑	☑	☑	☑
Mao Tien Shen	male	Three Terms or Less	61-70	☑	-	☑	☑	☑	☑	☑	☑
Tsai Lin Chiang	female	Three Terms or Less	51-60	☑	☑	☑	☑	-	☑	☑	☑

Note: Mr. Kao Chung Tsai has served as an independent director of the Company for more than three terms. In consideration of his extensive experience in finance-related professional fields and his ability to provide consultation on the Company's product technologies, he has offered concrete and valuable recommendations on the Company's financial, operational, and investment matters during his tenure as an independent director. His contributions to the Company have been significant, and his performance has been highly professional and competent. Therefore, he continues to serve as an independent director of the Company, enabling him to further leverage his expertise, fulfill his duties as an independent director, and provide effective oversight and advice to the Board of Directors.

2.1.2 Information on the general manager, assistant general managers, deputy assistant general managers, and the chiefs of all the company's divisions and branch units
As of April 18, 2026

Job title	Nationality	Name	Gender	Date of appointment to position	Shares held		Shares held by spouse and minor children		Shares held through nominees		Principal work experience and academic qualifications	Positions concurrently held in other companies at present	Other managerial officer(s) with which the person has a relationship of spouse or relative within the second degree			Remarks
					Shares	%	Shares	%	Shares	%			Job title	Name	Relationship
CEO	R.O.C	Chris Ko	Male	2015.08	578,602	0.34%	85,250	0.05%	1,145,103	0.68%	M.B.A University Of South Australia、Elan Microelectronics Corp. Director of System Application Department	None	-	-	-	-
CTO	R.O.C	Chan Yee Hsiung	Male	2015.07	3,325,219	1.98%	965,337	0.58%	0	0	Institute of Electrical Engineering, New Jersey Institute of Technology、Elan Microelectronics Corp. Assistant Manager	None	-	-	-	-
CSO	R.O.C	Daniel Pan	Male	2015.08	2,071,515	1.23%	97,347	0.06%	0	0	B.B.A. Statistics, National Chung Hsin University College of Law and Commerce、Elan Microelectronics Corp. Sales Manager	Chairman of Jian Mou Investment Corp. (Sonix Representative of the juristic person)	-	-	-	-
VP	R.O.C	P.H. Tung	Male	2010.07	368,052	0.22%	29,572	0.02%	0	0	M.S. Optics of Photonics, National Central University、Erso image Section leader、PixArt Imaging Inc. Director	None	-	-	-	-
Head of Accounting & Finance Department	R.O.C	Sophia Lin	Female	2004.02	6,162	0.004%	0	0	0	0	Fu Jen Catholic University accountancy、Deputy Manager of the Audit Department of Arthur Andersen	Supervisor of Nfore Technology Co., Ltd.	-	-	-	-

2.2 Remuneration paid during the most recent fiscal year to directors, the general manager, and assistant general managers
2.2.1. Remuneration to Directors and Independent Directors

Date: December 31, 2025; Unit: Value in NT$ thousands

Job title	Name	Remuneration								Sum of A+B+C+D and ratio to net income (%)	Remuneration received by directors for concurrent service as an employee								Sum of A+B+C+D+E+F+G and ratio to net income (%)	Remuneration received from investee enterprises other than subsidiaries or from the parent company
		Base Compensation (A)		Retirement pay and pension (B)		Director profit-sharing compensation (C)		Expenses and perquisites (D)				Salary, rewards, and special disbursements (E)		Retirement pay and pension (F)		Employee profit-sharing compensation (G)
		The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company		All consolidated entities			The Company	All consolidated entities
																Cash	Stock	Cash	Stock
Director	James Pao	0	0	0	0	2,240	2,240	80	80	2,320 1.92%	2,320 1.92%	8,060	8,060	105	105	2,600	0	2,600	0	13,085 10.85%	13,085 10.85%	-
	Samuel Chen
	Chan Yee Hsiung
	Daniel Pan
	Chris Ko
	Ching Hui Kuo
Independent Director	Kao Chung Tsai	0	0	0	0	1,060	1,060	120	120	1,180 0.98%	1,180 0.98%	0	0	0	0	0	0	0	1,180 0.98%	1,180 0.98%	-
	Mao Tien Shen
	Tsai Lin Chiang

Please describe the policy, system, standards and structure in place for paying remuneration to directors and describe the relationship of factors such as the duties and risks undertaken and time invested by the directors to the amount of remuneration paid: The Company's directors shall be compensated for the performance of their duties, regardless of the Company's operating profit or loss, as determined by the Board of Directors in accordance with their participation in and contribution to the Company's operations and with reference to industry standards.
In addition to what is disclosed in the above table, please specify the amount of remuneration received by directors in the most recent fiscal year for providing services (e.g., for serving as a non-employee consultant to the parent company / any consolidated entities / invested enterprises): None.

Remuneration Range Table

Ranges of remuneration paid to each of the Company's directors	Name of Directors
	Sum of A+B+C+D		Sum of A+B+C+D+E+F+G
	The Company	All consolidated entities H	The Company	All consolidated entities I
Less than NT$1,000,000	Director: James Pao Samuel Chen Chan Yee Hsiung Daniel Pan Chris Ko Ching Hui Kuo Independent Director: Kao Chung Tsai Mao Tien Shen Tsai Lin Chiang	Director: James Pao Samuel Chen Chan Yee Hsiung Daniel Pan Chris Ko Ching Hui Kuo Independent Director: Kao Chung Tsai Mao Tien Shen Tsai Lin Chiang	Director: Samuel Chen Ching Hui Kuo Independent Director: Kao Chung Tsai Mao Tien Shen Tsai Lin Chiang	Director: Samuel Chen Ching Hui Kuo Independent Director: Kao Chung Tsai Mao Tien Shen Tsai Lin Chiang
NT$1,000,000(incl.)~ NT$2,000,000(excl.)	-	-	-	-
NT$2,000,000(incl.)~ NT$3,500,000(excl.)	-	-	Director: James Pao Chan Yee Hsiung Daniel Pan Chris Ko	Director: James Pao Chan Yee Hsiung Daniel Pan Chris Ko
NT$3,500,000(incl.)~ NT$5,000,000(excl.)	-	-	-	-
NT$5,000,000(incl.)~ NT$10,000,000(excl.)	-	-	-	-
NT$10,000,000(incl.)~NT$15,000,000(excl.)	-	-	-	-
NT$15,000,000(incl.)~ NT$30,000,000(excl.)	-	-	-	-
NT$30,000,000(incl.)~ NT$50,000,000(excl.)	-	-	-	-
NT$50,000,000(incl.)~ NT$100,000,000(excl.)	-	-	-	-
NT$100,000,000 or above	-	-	-	-
Total	9 persons	9 persons	9 persons	9 persons

2.2.2 Remuneration to General Manager and Assistant General Managers
Date: December 31, 2025; Unit: NT$ thousands

Job title	Name	Salary (A)		Retirement pay and pension (B)		Rewards and special disbursements (C)		Employee profit-sharing compensation (D)				Sum of A+B+C+D and ratio to net income (%)		Remuneration received from investee enterprises other than subsidiaries or from the parent company
		The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company		All consolidated entities		The Company	All consolidated entities
								Amount in cash	Amount in stock	Amount in cash	Amount in stock
CEO	Chris Ko	7,315	7,315	148	148	1,276	1,276	3,300	0	3,300	0	12,039 9.98%	12,039 9.98%	-
CTO	Chan Yee Hsiung
CSO	Daniel Pan
VP	P.H. Tung

Remuneration Range Table

Ranges of remuneration paid to each of the Company's general manager(s) and assistant general manager(s)	Names of General Manager(s) and Assistant General Manager(s)
	The Company	All consolidated entities (E)
Less than NT$1,000,000	-	-
NT$1,000,000(incl.) ~ NT$2,000,000 (excl.)	-	-
NT$2,000,000(incl.) ~ NT$3,500,000 (excl.)	Chan Yee Hsiung、Daniel Pan、Chris Ko、P. H. Tung	Chan Yee Hsiung、Daniel Pan、Chris Ko、P. H. Tung
NT$3,500,000(incl.) ~ NT$5,000,000 (excl.)	-	-
NT$5,000,000(incl.) ~ NT$10,000,000 (excl.)	-	-
NT$10,000,000 (incl.) ~NT$15,000,000 (excl.)	-	-
NT$15,000,000 (incl.) ~ NT$30,000,000 (excl.)	-	-
NT$30,000,000(incl.) ~ NT$50,000,000 (excl.)	-	-
NT$50,000,000(incl.) ~ NT$100,000,000 (excl.)	-	-
NT$100,000,000 or more	-	-
Total	4 persons	4 persons

2.2.3 Names and Distributions of Employee Profit-Sharing Compensation to Managerial Officers

Date: December 31, 2025 Unit: NT$ thousands

Job title	Name	Amount in stock	Amount in cash	Total	As a % of net profit
CEO	Chris Ko	0	3,500	3,500	2.9%
CTO	Chan Yee Hsiung
CSO	Daniel Pan
VP	P.H. Tung
Head of Accounting & Finance Department	Sophia Lin

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

2.2.4.1 Analysis of the proportion of the total remuneration paid to the director, general manager and vice president in the past 2 fiscal years to the net income:

The total remuneration of directors, general manager and vice president in 2025 decreased compared with 2024, which was due to the decrease in the company's net income in 2025.

Unit: NT$ thousands

Title	2025				2024
	The Company		All consolidated entities		The Company		All consolidated entities
	Rem-unerations	Ratio of Net Income	Rem-unerations	Ratio of Net Income	Rem-unerations	Ratio of Net Income	Rem-unerations	Ratio of Net Income
Director	14,265	11.83%	14,265	11.83%	14,460	8.07%	14,460	8.07%
General Manager and VP	12,039	9.98%	12,039	9.98%	12,188	6.81%	12,188	6.81%

2.2.4.2 The policies, standards, and packages, the procedure for determining remuneration, and its linkage to operating performance and future risk exposure

(1) According to Article 24 of the Company's Articles of Incorporation, directors' remuneration may be paid when they perform their duties for the Company, regardless of whether the Company reports a profit or loss. The amount of such remuneration is authorized to be determined by the Board of Directors with reference to their level of participation in the Company's operations, the value of their contributions, and prevailing industry standards. In addition, pursuant to Article 28 of the Articles of

Incorporation, if the Company records a profit (defined as pre-tax income before the allocation of employee compensation and directors' remuneration), an amount not exceeding 5% shall be set aside as directors' remuneration. The distribution to each director is determined based on their level of participation in the Company's operations and the value of their contributions, using reasonable ratios and weightings. The relevant performance evaluation and the reasonableness of remuneration have been reviewed and approved by both the Remuneration Committee and the Board of Directors.

(2) The remuneration for the Company's General Manager and Vice General Managers is evaluated in accordance with the "Remuneration Measures for Directors and Managers" and Article 28 of the Articles of Incorporation. Reasonable remuneration is determined by considering factors such as time invested, responsibilities, individual performance, the Company's annual profitability, and overall operating performance. Furthermore, based on actual operating conditions and relevant laws and regulations, the Remuneration Committee regularly reviews the policies, systems, standards, and structures regarding performance evaluation and remuneration.

(3) The company's financial operations are stable and conservative, so the company's does not guide directors and managers to engage in behaviors that exceed the company's risk appetite in pursuit of salary remuneration.

2.3 The state of the company's implementation of corporate governance

2.3.1 The state of operations of the board of directors

A total of six Board meetings were convened during 2025.

The attendance by the directors was as follows:

Title	Name	No. of meetings attended in person	No. of meetings attended by proxy	In-person attendance rate	Remarks
Chairman	James Pao	6	0	100%	-
Director	Samuel Chen	4	1	67%	-
Director	Chan Yee Hsiung	4	2	67%	-
Director	Daniel Pan	6	0	100%	-
Director	Chris Ko	6	0	100%	-
Director	Ching Hui Kuo	5	1	83%	-
Independent Director	Kao Chung Tsai	6	0	100%	-
Independent Director	Mao Tien Shen	6	0	100%	-
Independent Director	Tsai Lin Chiang	6	0	100%	-

Other information required to be disclosed:

2.3.1.1. If any of the following circumstances exists, specify the board meeting date, meeting session number, content of the motion(s), the opinions of all the independent directors, and the measures taken by the Company based on the

opinions of the independent directors:

(1) Any matter under Article 14-3 of the Securities and Exchange Act: None.
(2) In addition to the matters referred to above, any dissenting or qualified opinion of an independent directory that is on record or stated in writing with respect to any board resolution: None.

2.3.1.2 The status of implementation of recusals of directors with respect to any motions with which they may have a conflict of interest: specify the director's name, the content of the motion, the cause for recusal, and whether and how the director voted: None.
2.3.1.3 The evaluation cycle and period of the board of directors' self-evaluation and the evaluation method and content:

Evaluation Cycle	Evaluation Period	Scope of evaluation	Method of evaluation	Evaluation content
Performed once per year	From 2025.1.1 to 2025.12.31	Performance Evaluation of the Board of Directors, Individual Directors, the Remuneration Committee, and the Audit Committee	Internal evaluation by the board, self-evaluations by individual board members, internal self-evaluation by members of audit committee and remuneration committee	1. Evaluation of the board of directors: degree of the board's participation in the operation of the company; the quality of the board's decision making; composition and structure of the board; election and continuing education of the directors; internal control.
2. Evaluation of the individual directors: familiarity with the goals and missions of the company; awareness of the duties of a director; participation in the operation of the company; management of internal relationships and communication; the director's professionalism and continuing education; internal control.
3. Evaluation of the audit committees: participation in the operation of the company; awareness of the duties of the audit committee; improvement of quality of decisions made by the audit committee; makeup of the audit committee and election of its members; internal control.
4. Evaluation of the remuneration committee: participation in the operation of the company; awareness of the duties of the remuneration committee; improvement of quality of decisions made by the remuneration committee; makeup of the remuneration committee and election of its members; internal control.
The results of the performance evaluation for 2025 were reported to the Board of Directors on 2026.3.4. The overall performance evaluations of the Board of Directors, individual directors, and functional committees were all rated between 4 ("Excellent") and 5 ("Outstanding"). This indicates that the Board operates effectively, and that directors, the Remuneration Committee, and the Audit Committee have expressed positive recognition across most evaluation criteria. The Company has thereby strengthened corporate governance, enhanced the functions of the Board, and improved its operational efficiency.

2.3.1.4 Give an evaluation of the targets that were adopted for strengthening of the functions of the board during the current and immediately preceding fiscal years and the measures taken toward achievement thereof:

(1) The board of directors of the company implements the "Rules & Procedures of Board of Director Meetings", and reports the status of directors' attendance (list) on the board of directors in accordance with the regulations. Regarding resolutions of the board of directors, it also follows the "Taiwan Stock Exchange Corporation Procedures for Verification and

Disclosure of Material Information of Companies with Listed Securities" Information is announced and displayed on the company's website to enhance information transparency and protect shareholders' rights.

(2) The company's audit committee consists of three independent directors, the main function is to supervise the fair presentation of the financial reports, the hiring (and dismissal) independence and performance of certificated public accountants, the effective implementation of the internal control system, compliance with relevant laws and regulations and Management of the existing or potential risks; has been set up remuneration committee to strengthen corporate governance and improve the company's salary and remuneration system for directors and managers.

2.3.2 The state of operations of the audit committee

The Audit Committee convened five meetings during 2025.

The attendance by the independent directors was as follows:

Name	No. of meetings attended in person	In-person attendance rate	Remarks
Kao Chung Tsai (Convener)	5	100%	-
Mao Tien Shen	5	100%	-
Tsai Lin Chiang	5	100%	-

Other information required to be disclosed:

2.3.2.1 If any of the following circumstances exists, specify the audit committee meeting date, meeting session number, content of the motion(s), the content of any dissenting or qualified opinion or significant recommendation of the independent directors, the outcomes of audit committee resolutions, and the measures taken by the company based on the opinions of the audit committee: (1) Any matter under Article 14-5 of the Securities and Exchange Act:

Session	Date	Resolution	Independent directors' opinions and the Company's Follow-up
The 2th Term, the 5th Meeting	2025.2.27	Business report and financial statements of 2024 Amendment [Procedures for Endorsements/Guarantees] and internal control system The scope of grassroots employees General principles for formulating the company's pre-approved non-assurances services policy Internal control system statement of 2024	Approved by all independent directors without objection
The 2th Term, the 6th Meeting	2025.5.7	The consolidated financial statements of the 1st quarter of 2025 The auditing and attesting fees of CPA in 2025 Distribution of 2024 profits
The 2th Term, the 7th Meeting	2025.8.8	The consolidated financial statements of the 1st half of 2025
The 2th Term, the 8th Meeting	2025.11.7	The consolidated financial statements of the 3rd quarter of 2025
The 2th Term, the 9th Meeting	2025.12.19	Internal audit plan of 2026 Review and assessment of the change of auditors and the independence statement through an internal realignment within Deloitte

(2) In addition to the matters referred to above, any matter that was not approved by the audit committee but was approved by a two-thirds or greater majority resolution of the board of directors: None.

2.3.2.2 Implementation of recusals of independent directors with respect to any motions with which they may have a conflict of interest: specify the independent director's name, the content of the motion, the cause for recusal, and whether and how the independent director voted: None.

2.3.2.3 Communication between the independent directors and the chief internal audit officer and the CPAs that serve as external auditor:

(1) The head of internal audit submits audit reports to all independent directors on a monthly basis for their review. If they have any questions or instructions, they will communicate via email or telephone to seek clarification or provide directives. The head of internal audit also attends the Audit Committee meetings held quarterly. In the event of significant irregularities, independent directors may convene meetings at any time. Communication channels between the independent directors and the head of internal audit are diverse and effective.

(2) Summary of communication between independent director and internal audit :

Date and Nature	Topic	Suggestion
2025.2.27 Audit committee	Audit plan execution report for the 1st quarter of 2025 Internal control system statement of 2024	All independent directors no opinion
2025.5.7 Audit committee	Audit plan execution report for the 2nd quarter of 2025
2025.8.8 Audit committee	Audit plan execution report for the 3rd quarter of 2025
2025.11.7 Audit committee	Audit plan execution report for the 4th quarter of 2025
2025.12.19 Audit committee	Internal audit plan of 2025

(3) The independent auditors, in accordance with Auditing Standard No. 260, "Communication with Those Charged with Governance," communicate with the Company either orally or in writing, and may convene meetings at any time if significant irregularities arise. The auditors attend the Audit Committee meetings before and after the annual financial statement audit each year to report to the independent directors on the audit planning, key audit matters, and audit conclusions. The independent directors maintain effective discussions and communication with the auditors.

(4) Communication between independent directors and CPAs :

Date and Nature	Topic	Suggestion
2025.2.27 Audit Committee	Accountants and independent directors communicate the conclusions of the 2024 audit	All independent directors no opinion
2025.12.19 Audit Committee	Communication meeting between accountants and independent directors before the 2025 annual audit

2.3.3 Operation of the Remuneration Committee

2.3.3.1 Remuneration committee member information

Date: December 31, 2025

Capacity	Qualifications Name	Professional qualifications and experience	Independence analysis	Number of other public companies at which the person concurrently serves as remuneration committee member
Independent Director (Convener)	Kao Chung Tsai	Education : M.A. Institute of Economics, Soochow University Experience : CEO of Best Yield Management and Consulting Corporation	The status of independence for the 3 independent directors: they, their spouses, and their relatives within the second degree have not served as director, supervisor or employees of the company or any of its affiliates and do not hold any shares in the company; have not served as director, supervisor, or employee of any company having a specified relationship with the company; have not received the amount(s) for any services such as business, legal, financial, or accounting services provided to the company or any affiliate thereof within the past 2 years.	3
Independent Director	Mao Tien Shen	Education : Department of Civil Engineering, Tamkang University Experience : Director and VP of Taiwan Mask Corp.		2
Independent Director	Tsai Lin Chiang	Education : Department of Accounting, Chung Yuan Christian University Experience : CFO of Chinese Gamer International Corp.		1

2.3.3.2 The function of the remuneration committee of the Company is to evaluate the remuneration policies and systems of the Company's directors and managers from a professional and objective position, and to make recommendations to the Board for its decision-making reference. The Remuneration Committee shall, with the attention of a good administrator, faithfully perform the following functions:

(1) Formulate and regularly review the policies, systems, standards and structures of the company's directors and managers for performance evaluation and remuneration.
(2) Regularly evaluate and determine the remuneration of directors and managers.

2.3.3.3 Operation of the Remuneration Committee

(1) The Company's remuneration committee has a total of 3 members.
(2) The term of the current members is from June 28, 2024 to June 18, 2027. The number of remuneration committee meetings held in the most recent fiscal year was 3 times. The attendance by the members was as follows:

Title	Name	No. of meetings attended in person	In-person attendance rate	Remarks
Independent Director (Convener)	Kao Chung Tsai	3	100%	-
Independent Director	Mao Tien Shen	3	100%	-
Independent Director	Tsai Lin Chiang	3	100%	-

Other information required to be disclosed:

If the board of directors does not accept, or amends, any recommendation of the remuneration committee, specify the board meeting date, meeting session number, content of the recommendation(s), the outcome of the resolution(s) of the board of directors, and the measures taken by the Company with respect to the opinions given by of the remuneration committee: None.

With respect to any matter for resolution by the remuneration committee, if there is any dissenting or qualified opinion of a committee member that is on record or stated in writing, specify the remuneration committee meeting date, meeting session number, content of the motion, the opinions of all members, and the measures taken by the Company with respect to the members' opinion: None.

(3) The company's handling of the opinions of the remuneration committee

Session	Date	Proposal content	Resolution	The measures taken by the Company with respect to the opinions given by of the remuneration committee
The 6th Term, the 3th Meeting	2025.2.27	To approve the earnings distribution of directors' and Managers' remuneration of 2024	All agree	Proposal to the board of directors, approved by all directors present without objection
The 6th Term, the 4th Meeting	2025.8.8	To approve distribution of directors' remuneration To approve distribution of employees' remuneration for managers	All agree
The 6th Term, the 5th Meeting	2025.12.19	To approve distribution of employees' remuneration for managers	All agree

2.3.4 Corporate Governance - Implementation Status and Deviations from the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies and the Reasons

Evaluation item	Implementation status			Deviations from the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies and the reasons
	Yes	No	Summary description
1. Has the Company established and disclosed its Corporate Governance Best-Practice Principles based on the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies?	✓		The Company has established the "Corporate Governance Practice Principles" in accordance with the "Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies," and has disclosed them in the Corporate Governance section of the Company's website.	None
2. Shareholding Structure and Shareholders' Rights (1) Does the Company have Internal Operation Procedures for handling shareholders' suggestions, concerns, disputes and litigation matters. If yes, have these procedures been implemented accordingly? (2) Does the Company know the identity of its major shareholders and the parties with ultimate control of the major shareholders?	✓		(1) The company has formulated "Rules & Procedures of Shareholders Meetings" and has spokesperson system. It has dedicated personnel to handle shareholders' suggestions, concerns, disputes and litigation matters. The company website also has an investor relations contact. (2) The company's stock transfer agent regularly updates the major shareholders and know the identity of its major shareholders and the parties with ultimate control of the major shareholders.	None

Evaluation item	Implementation status			Deviations from the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies and the reasons
	Yes	No	Summary description
(3) Has the Company built and implemented a risk management system and a firewall between the Company and its affiliates?	☑		(3) The Company has established "Subsidiaries business management " and "Rules Governing Financial and Business Matters Between this Corporation and its Affiliated Enterprises" to built and implemented a risk management system and a firewall between the Company and its affiliates.
(4) Has the Company established internal rules prohibiting insider trading of securities based on undisclosed information?	☑		(4) The Company has formulated the "Procedures for Preventing insider Trading ", " Ethical Corporate Management Best Practice Principles "and "Codes of Ethical Conduct", prohibiting insider trading of securities based on undisclosed information.
3. Composition and responsibilities of the board of directors
(1) Have a diversity policy and specific management objectives been adopted for the board and have they been fully implemented ?	☑		(1) In accordance with the provisions of the Company's "Code of Corporate Governance Practice", the composition of the Board of Directors has taken into account the diversity policy. Each director has the professional background required for business execution, including accounting, industry, finance, marketing, research etc., the implementation of the policy of diversifying the composition of the board of directors is sufficient to enhance the function of the board of directors. Please refer to "Diversity and Independence of the Board of Directors" on page 11 of this annual report.	None
(2) Has the Company voluntarily established other functional committees in addition to the remuneration committee and the audit committee?	☑		(2) The Company has established remuneration and audit committee, and will to establish other functional committees depending on the provisions of laws and regulations and operational needs.
(3) Has the Company established rules and methodology for evaluating the performance of its Board of Directors, implemented the performance evaluations on an annual basis, and submitted the results of performance evaluations to the board of directors and used them as reference in determining salary/compensation for individual directors and their nomination and additional office terms?	☑		(3)The company has established " Board of directors Self-evaluation of performance " and conducts performance evaluations of the Board of Directors. For 2025, the performance evaluations of the overall Board, individual directors, and functional committees all received ratings between 4 ("Excellent") and 5 ("Outstanding"). The evaluation results were reported to the Board on 2026.3.4, and have been used as a reference for determining the remuneration of individual directors and for nomination for reappointment.
(4) Does the Company regularly evaluate its external auditors’	☑		(4)The company evaluates the independence of certified accountants with reference to

Evaluation item	Implementation status			Deviations from the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies and the reasons
	Yes	No	Summary description
independence?			Audit Quality Indicators (AQIs) every year, and has submitted the results to the 2026.5.6 Review Committee and the Board of Directors for discussion and approval; the company evaluates accountants Chou Shih Chieh and Chih Yuan Chen CPAs of Deloitte & Touche, and confirmed that both meet the Company's independence assessment standards (Appendix 1). The Company has also obtained independence statements issued by the accounting firm, confirming their qualifications to serve as the Company's independent auditors.
4. Does the TWSE/TPEx listed company have in place an adequate number of qualified corporate governance officers and has it appointed a chief corporate governance officer with responsibility corporate governance practices (including but not limited to providing information necessary for directors and supervisors to perform their duties, aiding directors and supervisors in complying with laws and regulations, organizing board meetings and annual general meetings of shareholders as required by law, and compiling minutes of board meetings and annual general meetings)?	✓		The company's 14th session of the 10th Board of Directors resolved Sophia Lin will serve as the director of corporate governance, responsible for corporate governance-related matters, providing directors with information needed to perform business, assisting directors to comply with laws, handle matters related to board of directors and shareholders' meetings in accordance with the law, and produce Minutes of board of directors and shareholders' meetings, etc.	None
5. Has the Company established channels for communicating with its stakeholders (including but not limited to shareholders, employees, customers, suppliers, etc.) and created a stakeholders section on its company website? Does the Company appropriately respond to stakeholders' questions and concerns on important corporate social responsibility issues?	✓		The Company has designated its spokesperson as the primary communication channel. The Company's website also provides an investor relations contact point and relevant information, offering channels to facilitate communication with stakeholders on various issues. On 2025.12.19, the Company reported to the Board of Directors the key stakeholder concerns, communication channels, and response mechanisms. The Company also enhances communication with stakeholders through the preparation of sustainability reports, adopting a transparent approach to information disclosure. These reports present the Company's management principles and actual impacts in environmental, social, and economic aspects, enabling stakeholders to better understand and recognize the Company's policies and initiatives.	None
6. Has the Company appointed a professional shareholder services	✓		The Company entrusts the Common Stock Transfer Agent of Yuanta Securities Co., Ltd	None

Evaluation item	Implementation status
	Yes	No	Summary description
agent to handle matters related to its shareholder meetings?			to handle matters related to shareholder meetings.
7. Information Disclosure
(1) Has the Company established a corporate website to disclose information regarding its financials, business, and corporate governance status?
(2) Does the Company use other information disclosure channels (e.g., maintaining an English-language website, designating staff to handle information collection and disclosure, appointing spokespersons, webcasting investors conference etc.)?	☑		(1) The company's website has established an investors for inquiring about financial business and corporate governance status.
(2) The Company maintains both Chinese- and English-language websites, with dedicated personnel responsible for information collection and disclosure. A designated spokesperson system has been established to provide appropriate contact channels for inquiries and to ensure the transparent and timely disclosure of financial and operational information. The Company also holds quarterly investor conferences on a regular basis, and all relevant materials are made publicly available through the Market Observation Post System (MOPS) as well as on the Company’s website.
(3) The company's annual financial report, first, second and third quarter financial reports and monthly operating conditions shall be announced and reported in advance of the specified deadline.	None
(3) Does the company publish and report its annual financial report within two months after the end of the fiscal year, and publish and report its financial reports for the first, second, and third quarters as well as its operating statements for each month before the specified deadlines?	☑
8. Has the Company disclosed other information to facilitate a better understanding of its corporate governance practices (including but not limited to employee rights, employee wellness, investor relations, supplier relations, rights of stakeholders, directors’ and supervisors’ continuing education, the implementation of risk management policies and risk evaluation standards, the implementation of customer relations policies, and purchasing liability insurance for directors and supervisors)?	☑		(1) Employee rights: protect the rights and interests of employees in accordance with the Labor Base Law and related laws and regulations.
(2) Employee wellness : The company creates a good working environment with high-quality welfare measures , benefits include wedding and funeral subsidies, three-month electronic welfare points, birthday gifts, group insurance, annual health examinations, and psychological consultation. Consultation with a masseur, massage by a masseur, domestic and foreign travel subsidies, birthday parties, department dinner subsidies, Sonix Family Day, year-end teething, recognition of senior and outstanding employees, best-selling books and magazine lending, free coffee, discounts at special stores, etc.
(3) Investor relations: have "Investors " on the Company's website, or inquire the Company's public information through Market Observation Post System, and	None

Evaluation item	Implementation status
	Yes	No	Summary description
			contact the Company's stock agent or spokespersons or make suggestions at any time.
(4) Supplier relations: Continue to promote green environmental management, require raw material suppliers to ensure that their products do not contain prohibited substances harmful to the environment, and ensure that products meet the requirements of the European Union Banned Substances (RoHS) Directive on Electronic Products. At the same time, we strengthen the positive impact of suppliers on society and the environment, communicate with suppliers regularly every year, and deal with them in good faith and reciprocity.
(5) Rights of stakeholders: There is a "Stakeholders’ Concerns" on the company's website to maintain smooth communication channels and respect and protect their due rights and interests.
(6) Directors’ continuing education: To enable directors to continuously keep abreast of industry trends, market changes, and developments in sustainability issues, the Company actively promotes a director continuing education program. Directors are encouraged to participate in external or internal training courses and seminars relevant to their roles and areas of expertise. Through continuous learning and interactive exchanges, the Board is better equipped to make forward-looking and inclusive decisions when facing external challenges and emerging issues. Details of directors’ continuing education are provided in (Appendix II)
(7) Implementation of risk management policies and risk evaluation standards: Comply with the internal control system to reduce various risks, please refer to page 36 of this annual report.
(8) Implementation of customer relations policies: Serve customers in a high-quality and efficient manner and create immediate benefits for customers.
(9) The Company has obtained directors’ and officers’ liability insurance for all directors. The coverage details were reported to the Board of Directors on 2025.6.19, with a coverage amount of USD 5 million, and have been duly filed with the Market Observation Post System in accordance with regulations.

Evaluation item	Implementation status			Deviations from the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies and the reasons
	Yes	No	Summary description
9. Please describe improvements that have already been made based on the Corporate Governance Evaluation results released for the most recent fiscal year by the Corporate Governance Center, Taiwan Stock Exchange, and specify the priority enhancement objectives and measures planned for any matters still awaiting improvement: The results of the 12th corporate governance evaluation in 2025 of the listed companies: 36%~50%, and continue to improve unscored parts.

Attachment I : Accountant Independence Assessment

Evaluation Items	Results	Independent
1. Whether the accountant has no direct or indirect material financial interest relationship with the company	Yes	Yes
2. Whether the accountant has no financing or guarantee with the company or the directors and supervisors of the company	Yes	Yes
3. Whether the accountant has no close business activities and potential employment relationship with the company	Yes	Yes
4. Whether the accountants and their audit team members have not served as directors, managers or positions that have a significant impact on the audit work in the company at present or in the last two years	Yes	Yes
5. Whether the accountants have not provided the company with non-audit service items that may directly affect the audit work	Yes	Yes
6. Whether the accountant has no family relationship with the company's directors, managers, or personnel with positions that have a significant impact on the audit case	Yes	Yes

Attachment II : Directors' training status

Name	Organizer	Date	Course Title	Hours
James Pao	Taiwan Institute of Directors	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
	Taiwan Corporate Governance Association	2025.11.7	Trade Secret Risks and Management in the Digital Age	3
Samuel Chen	Taiwan Institute of Directors	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
	Securities & Futures Institute	2025.9.3	Practical Case Analysis of Insider Trading	3
		2025.9.10	Practical Analysis of Non-Arm's Length Transactions	3
Kao Chung Tsai	Taiwan Institute of Directors	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
	Taiwan Corporate Governance Association	2025.11.7	Trade Secret Risks and Management in the Digital Age	3
Mao Tien Shen	Taiwan Institute of Directors	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
	Independent Director Association Taiwan	2025.8.7	Latest Developments in Sustainability Governance and Directors' Duties	3
		2025.8.7	Strategic Analysis of Sustainable Enterprises: A Case Study of Renewable Energy	3
Tsai Lin Chiang	Taiwan Corporate Governance Association	2025.1.23	TCFD & SBTi: Emerging Trends and Board Authorities	3
		2025.1.23	Climate Change and TCFD	3
	Independent Director Association Taiwan	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
Chan Yee Hsiung	Taiwan Institute of Directors	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
	Taiwan Corporate Governance Association	2025.11.7	Trade Secret Risks and Management in the Digital Age	3
Daniel Pan	Taiwan Institute of Directors	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
	Taiwan Corporate Governance Association	2025.11.7	Trade Secret Risks and Management in the Digital Age	3
Chris Ko	Taiwan Institute of Directors	2025.6.27	Trump 2.0: Implications for Global Politics, U.S.-China Rivalry, and Taiwan	3
	Taiwan Corporate Governance Association	2025.11.7	Trade Secret Risks and Management in the Digital Age	3
Ching Hui Kuo	CPA ASSOCIATIONS R.O.C.(TAIWAN)	2025.5.13	Global Corporate Management Strategies	3
	Taiwan Institute of Directors	2025.7.4	The Anti-Money Laundering Act: A Judicial Practice Perspective	3

2.3.5 Promotion of Sustainable Development – Implementation Status and Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons

Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
1. 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?	✓		The company is composed of cross-departmental personnel to form a sustainable development team, hold regular meetings to set goals and discuss implementation directions, and the business director and spokesperson serve as the convener of the sustainable development team, integrate company resources, follow the sustainable development code of practice, and move towards four aspects: implementing corporate governance, developing a sustainable environment, safeguarding social welfare, and strengthening sustainable development information disclosure. In addition, a "Corporate Sustainable Development" section has been set up on the company's website to disclose the team's work objectives, implementation status and future direction for the current year. The Company submitted a report to the Board of Directors on the sustainability policy and implementation status on 2025.6.19 and 2025.12.19, and the Board of Directors not only reviewed the progress of the strategy but also urged the Sustainable Development Team to make timely adjustments when necessary. 2025.8.8 The Board of Directors discusses and approves the sustainability report, which is continuously supervised by the Board of Directors to let stakeholders understand the company's sustainable development process and achievements.	None
2. Does the company conduct risk assessments of environmental, social and corporate governance (ESG) issues related to the company's operations in accordance with the materiality principle, and formulate relevant risk management policies or strategies?	✓		In 2025, the Company collected the level of attention of internal and external stakeholders to sustainability issues through the Stakeholder Attention and Internal Impact Questionnaire, listed major sustainability issues, conducted relevant risk assessments, and continuously communicated with stakeholders to formulate effective risk management strategies, covering the identification, measurement, supervision and control of issues, and further formulated specific action plans to reduce the impact of potential risks on the company's operations and sustainable development. The risk assessment of issues related to the company's operations is detailed (Attached 1).	None

Item	Implementation status
	Yes	No	Summary description
3. Environmental Issues
(1) Has the Company set an environmental management system designed to industry characteristics?	☑		(1) The company has passed ISO 9001 (certificate period 2025.3.29 ~ 2028.3.29), ISO 14001 (certificate period 2025.4.6 ~ 2028.4.6) and IECQ QC 080000 (certificate period 2025.3.11~2028.2.8), through a process-oriented and systematic management model, to strengthen green product and green supply chain management. Continuous improvement and ensuring the effective operation of various management systems. In addition, in order to effectively manage industrial waste and comply with environmental management requirements, the "Waste Cleanup Plan" approved by the environmental protection authority has been obtained. Entrust a removal and treatment company approved by the environmental protection authority to be responsible for removing and treating industrial waste, and classify it according to the content of the application to achieve the goal of source reduction and environmental sustainability.
(2) As an IC design company, we do not have our own factory for production and manufacturing, but we are still committed to improving the efficiency of resource utilization, continuously promoting various energy conservation and carbon reduction plans, and reducing the impact on the environment.
1. Waste reduction: distribute eco-friendly dishes and chopsticks to colleagues, which are hygienic and environmentally friendly, and no longer use disposable tableware dinners.
2. Save paper: continue to promote electronic sign-off to reduce paper use; cooperate with online tax filing and cancel document printing and distribution; The use of recycled paper for double-sided printing is encouraged, and the annual use of paper per person has been reduced year by year, with a maximum reduction rate of 18%, and the minimum usage is currently maintained.
3. Save electricity: Install air conditioners and lighting devices that are regularly turned off, and replace LED energy-saving lamps to save electricity.
4. Require suppliers to prohibit or restrict the use of substances that are harmful to the environment to produce and provide products and raw materials to reduce the burden on the environment.
(3) The company's sustainable development team is responsible for climate risk identification, system establishment, sustainability policy formulation, and action plan promotion. The company regularly updates its climate risk inventory every year, and in accordance with the TCFD climate-related financial disclosure framework and IFRS S2 standards, it comprehensively examines the potential impact of climate change on operations from four aspects:	None
(2) Does the Company endeavor to use energy more efficiently and to use renewable materials with low environmental impact?	☑
(3) Has the Company evaluated the potential risks and opportunities posed by climate change for its business now and in the future and adopted relevant measures to address them?	☑

Item	Implementation status						Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
(4) Did the company collect data for the past two years on greenhouse gas emissions, volume of water consumption, and the total weight of waste, and establish policies for greenhouse gas reduction, reduction of water consumption, or management of other wastes?	✓	"governance", "strategy", "risk management" and "indicators and goals", including supply chain disruptions caused by extreme weather, regulatory costs brought about by global policy trends, and changes in product demand brought about by low-carbon transition.(4)1. The Company continues to promote greenhouse gas management, gradually improving inventory operations and data collection mechanisms to grasp the main emission sources in the operation process and serve as the basis for subsequent carbon reduction management. In 2024, completed the company-wide greenhouse gas inventory for the first time, covering Scope 1 (direct emissions), Scope 2 (indirect energy emissions), and some Scope 3 (other indirect emissions), and systematically collected and analyzed data on energy consumption and equipment activities at major operating sites to establish the basis for the company's carbon management system and carbon reduction strategic planning. According to the inventory results, the total emissions in 2024 were 811.757 metric tons of CO2e, and the emission intensity converted from revenue for the current year was 0.3403 metric tons of CO2e/million dollars in revenue. Starting from 2025, the company will continue to launch a new round of inventory on an annual basis, gradually expanding the scope of data collection and improving the accuracy of the inventory to ensure that emission trends can be continuously tracked and compared. Emissions and emission intensity in each area in 2024 and 2025 are shown in the table below (metric tons of CO2e) and intensity (metric tons of CO2e/million yuan):
		year	Category 1	Category 2	Category 3	Total	Emission Intensity
		2024	4.1115	669.4539	138.1913	811.757	0.3403
		2025	4.4699	605.0506	22.4808	632.001	0.2691
		2. The company's water source is mainly domestic water supplied by Taiwan Water Supply Company, covering office space and basic living needs of employees. Unit: million liters
		Water source category				2024	2025
		Total water withdrawal				3.3030	3.3748
		3. The company's waste is mainly general waste in the office and the scrapping of electronic components.

Item	Implementation status	Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
Yes	No	Summary description

Project	Direct processing	2024
Hazardous industrial waste	Other direct processing	0.205
Non-hazardous industrial waste	Incineration (excluding energy recovery)	113.1940
Currently, we aim to continuously reduce the use of various resources (greenhouse gas emissions, water consumption, and total waste weight) by 1% every year, and continue to move towards the goal of a low-carbon enterprise that saves energy, reduces carbon emissions, and cares for the earth.
4. Social Issues(1) Has the company formulated relevant management policies and procedures in accordance with relevant laws and regulations and international human rights conventions?	✓

Item	Implementation status
	Yes	No	Summary description
(3) Does the Company provide employees with a safe and healthy working environment, and implement regular safety and health education for employees?	☑		environment through comprehensive welfare programs. For further details regarding the Company’s employee-friendly workplace initiatives and welfare measures, please refer to pages 73–83 of the Company’s 2024 Sustainability Report.
The company attaches great importance to diversity and equality in the workplace, and realizes that men and women have equal pay for equal work and equal opportunities for promotion. In 2025 the average proportion of female employees was 27%, and the average proportion of female supervisors was 12%. The company’s average salary adjustment in 2025 is 2.6%.
(4) Has the Company established effective career development training programs for employees?	☑		(3) The company attaches great importance to the safety and health of employees and provides a safe working environment: employee health examinations and health lectures; setting up lactation rooms; and safe office environment (setting up access control and surveillance systems, and security company inspections). The office environment is disinfected several times a year. We attach great importance to the development and training of our colleagues, and enhance our colleagues’ knowledge and skills through a complete training system and online learning system. Based on the company’s vision and annual goals, relevant learning and development plans are formulated to enable growth and achievement of organizational goals. Please refer to page 76 of this annual report.
The company’s occupational accident rate in 2025 was 0%, and there were no occupational accidents. The company had no fire incidents in 2025.
The Company places great importance on fire safety management and conducts regular fire safety inspections at its offices as a preventive measure.
(5) Does the company comply with the relevant laws and international standards with regards to	☑		(4) The Company provides employees with various education and training programs as well as development initiatives to enhance their knowledge and skills. Through mentoring among colleagues, practical experience is passed on to employees within departments. Comprehensive learning and development plans, along with career planning, help employees fully realize their potential at work. Employees’ learning and development roadmap includes onboarding training, departmental professional training, competency development, and individual development plans. A diverse and well-structured range of courses is arranged accordingly, enabling employees to enjoy their work, grow continuously, and achieve their goals. Please refer to page 76 of this annual report for details.
			(5) The Company’s product quality complies with ISO 9001 standards and adheres to international environmental regulations, including the EU RoHS

Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
customer health and safety, customer privacy, and marketing and labeling of products and services, and implement consumer protection and grievance policies?	✓		requirements, ensuring that its products are free from hazardous substances harmful to human health. The Company has established the "Code of Integrity Management" and strictly follows operational procedures covering research and development, procurement, production, operations, and services to ensure product quality and safeguard customer rights. In addition, a dedicated unit is responsible for handling customer complaints, with the objective of achieving customer satisfaction.
(6) 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?	✓		(6) The company continues to promote green environmental management, requiring raw material suppliers to ensure that their products do not contain prohibited substances that are harmful to the environment, to ensure that the products meet the requirements of customers and the EU's RoHS regulations on electronic products, and reduce environmental impact. At the same time, we will strengthen the positive impact of suppliers on society and the environment, and communicate with suppliers regularly every year, and uphold the principle of integrity and reciprocity to deal with them. For the implementation, please refer to the company's 2024 sustainability report.
5. Does the company refer to international reporting standards or guidelines when preparing its sustainability report and other reports disclosing non-financial information? Does the company obtain third party assurance or certification for the reports above?	✓		The company has prepared a sustainability report with reference to internationally accepted reporting standards and disclosed it on the mops and the company's website; this report has not yet obtained the confidence or assurance opinion of a third-party verification unit.	None
6. 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: The company has a " Sustainable Development Best Practice Principles ", which focuses on environmental and ecological protection and effective use of resources, protects the rights and interests of employees and provides a good working environment, and cares for the rights and interests of the disadvantaged and consumers. Its operations are consistent with the " Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies " There is no significant difference.
7. Other important information to facilitate better understanding of the company’s promotion of sustainable development:
(1).The company continues to assist disadvantaged groups and supports social welfare organizations such as World Vision, World Peace, BoYo Social Welfare Foundation, and Ling jiou Mountain Charity Foundation. Specific actions include responding to the "Ling jiou Mountain Charity Foundation" initiative. The "Vulture Sends Blessings ~ Taiwan Wonderful Blessing Project" sends love food boxes to care for the elderly living alone in the local area, and participates in the "Ling jiou sends AI, Sonix Education Assistance Program" to help students from Junior High School in Hsinchu area go to school with peace of mind; and also takes the initiative to call for help The company's colleagues work together to raise funds for charity and help disadvantaged groups with love. In 2025, a total of approximately NT$286,200 was raised in donations.
The company also hired a visually impaired person to provide colleagues massage to relieve stress. In 2025, a total of nearly 547 people were served.
(2).For other information on the company's sustainable development operations, please refer to the "Corporate Sustainability Development" section of the company's website.

Attached 1: Risk Assessment of Issues Related to Company Operations

Major issues	Risk assessment items	Risk management policies or strategies
environment	environmental impact and management	1. Continue to promote green processes, actively introduce various green products to comply with environmental protection regulations, implement environmental protection policies and promote them to the entire supply chain, select high-quality suppliers through audit review and elimination systems, and strengthen cooperative relationships with supply chain partners to jointly contribute to environmental protection. Continue to promote energy-saving measures and obtain the "Waste Cleanup Plan" approved by the environmental protection authority. 2. Obtained the environmental management system ISO 14001 and is committed to environmental protection. 3. Conduct greenhouse gas, water resources, and waste inventory, and review the impact of the company's operations and improve response measures based on the inventory results.
	Product quality	1. The product quality is in line with ISO 9001 international standards. 2. The product does not contain prohibited and restricted substances (such as RoHS, REACH). 3. Conduct regular satisfaction surveys to maintain good cooperative relationships with suppliers.
Society	Occupational safety, talent cultivation and rights and benefits	Committed to creating a friendly workplace, allowing employees to work and learn and grow, providing employees with a safe workplace and a safe working environment, and conducting health examinations with standards that exceed laws and regulations to maintain employees' physical and mental health. The company approves salaries based on employees' academic backgrounds, job responsibilities, and performance, and refers to the market salary survey results of the IC design industry with peers to ensure that the salary structure is competitive in the market. Regularly participates in salary alliance platforms and related surveys to ensure that salary adjustments are institutionalized and meet the expectations of colleagues. Salary design is based on personal academic experience and performance evaluation results, referring to peers, providing salary levels that are better than peers, ensuring that the overall salary of outstanding talents remains competitive in the market.
Corporate governance	Operational risk	Implement a corporate sustainability operation plan, starting from risk control and hazard identification, conducting pre-drills and planning for potential risks and hazards, and when hazards occur, in a planned and organized manner, the company's important business functions can quickly resume normal operations in the shortest possible time The "Production and Operation Risk Management Procedure" is used as a response measure to quickly grasp the situation when a hazard occurs, take appropriate countermeasures immediately to reduce the impact on customers, manufacturers, and stakeholders caused by business interruption, and conduct relevant reviews after the incident to prevent the same situation from happening again, thereby strengthening the company's continuous operation management and achieving the purpose of sustainable operation.
	Legal compliance	Formulate and improve and implement an internal control system to ensure that personnel and operating procedures comply with laws and regulations.
	Information security and customer privacy	The Company has established comprehensive information security risk monitoring, incident response, and remediation mechanisms to ensure the stable operation of critical information systems and the protection of personal information. Adopt the principle of "prevention first, defense parallel, rapid response, and continuous improvement", treat information security incidents as part of overall operational risk management, and maintain organizational resilience through cross-departmental collaboration.

2.3.6 Implementation of Climate-Related Information

Item	Implementation status
1. Describe the board of directors' and management's oversight and governance of climate-related risks and opportunities.	Board of Directors
The Board of Directors serves as the highest oversight body for the management of climate-related risks and opportunities. The Board is responsible for reviewing climate-related risks and opportunities, approving the Company's strategic response, and ensuring that business operations remain aligned with international decarbonization trends, supply-chain requirements, and applicable regulations.
To address potential financial impacts, supply-chain disruptions, or operational risks arising from climate change, the Board regularly monitors developments through periodic management reports and reviews the results of climate risk assessments. This governance approach enhances the Company's agility and resilience in responding to external changes and evolving climate-related challenges.

Sustainability Development Task Force
Climate-related management activities are coordinated by the Company's Sustainability Working Group, which is responsible for advancing initiatives such as greenhouse gas inventory, climate risk identification, environmental regulatory compliance, emissions-reduction strategy planning, and performance tracking.
Since 2024, the management team has reported to the Board of Directors on short-term risks, mid-term adjustment needs, and long-term transition roadmaps. This reporting mechanism enables the Board to comprehensively understand the Company's progress in addressing climate-related issues, as well as areas requiring further improvement. |
| 2. Describe how the identified climate risks and opportunities affect the business, strategy, and finances of the business (short, medium, and long term). | In response to escalating global climate risks, in 2025 Sonix continued to apply the TCFD framework to further enhance the identification and assessment of climate-related risks and opportunities, with a focus on their impacts on operational resilience and financial performance. Given the semiconductor industry's exposure to supply chain volatility, extreme heat, regional water shortages, and energy policy adjustments, the Company re-evaluated risks including carbon fees or taxes, climate event-related disruptions to foundry and assembly and testing capacity, logistics delays, and instability of power supply. At the same time, the Company reviewed transition opportunities arising from renewable energy adoption, energy-efficient design, development of low-power chips, and trends in green materials. In 2025, the Company consolidated 16 key risk factors and quantitatively assessed their likelihood and impact, analyzing them across short-term (2025-2027), medium-term (2028-2032), and long-term (2033-2050) horizons to support strategic adjustments and resource allocation. For material risks, the Company plans to strengthen supply chain resilience, promote energy-saving and low-power R&D, and establish backup logistics arrangements, while simultaneously identifying opportunities related to low-carbon products and green supply chain collaboration as part of its medium- to long-term strategic positioning. |
| 3. Describe the financial impact of extreme weather events and transformative actions. | As the global transition toward net zero accelerates, supply chain requirements increase, and energy efficiency standards in the Technology sector continue to evolve, Sonix has incorporated climate factors into its operational decision-making processes. The Company systematically identifies climate-related risks and evaluates market and technological opportunities arising from the low-carbon transition, which serve as important inputs for strategic adjustments and product planning.
In its assessment of risks and opportunities, the Company references the disclosure topics set out in IFRS S2 Industry-based Implementation Guidance Volume 54 (Electronic Manufacturing Services and Original Design Manufacturing) and integrates scenario analysis tools that reflect the characteristics of the IC design industry, thereby enhancing the completeness |

Item	Implementation status
	and forward-looking nature of its assessments. Starting in 2025, the Company conducts regular climate scenario analyses to identify physical risks, transition risks, and related opportunities under different climate scenarios.
Climate-related Risks and Opportunities
To strengthen operational resilience and respond to global net-zero trends, Sonix has established a management process for climate-related risks and opportunities in accordance with the TCFD and IFRS S2 frameworks. This process covers identification, assessment, scenario analysis, and adaptation measures, forming a sustainable and ongoing management mechanism.
1.Preliminary Identification and Assessment
Through cross-departmental interviews, document reviews, and reference to international standard guidance, the Company identifies climate-affected issues including policies and regulations, energy and carbon costs, supply chain disruptions, and impacts of extreme weather, and conducts an initial assessment of their potential operational and financial impacts.
2.TCFD Quantitative Questionnaire Distribution and Data Collection
Based on identified issues, quantitative questionnaires are distributed to assess the time horizons (short, medium, and long term), sources, and potential financial impacts of risks and opportunities, which serve as a basis for risk prioritization, materiality determination, and subsequent strategic planning.
3.Scenario Analysis of Climate Impacts and Financial Effects
Following the four pillars of the TCFD and incorporating scenario analysis results, the Company evaluates operational and financial impacts under different climate scenarios and uses the results as references for sustainability disclosure and strategic adjustments. Details are provided in Appendix I.
4.Response and Adaptation Strategy Development and Tracking
For material risks and opportunities, management measures are developed through cross-functional collaboration, including supply chain resilience enhancement, improved energy efficiency, low-carbon material strategies, and green product deployment. Progress is tracked on a rolling annual basis and regularly consolidated and reported to management and the Board of Directors.
4. Describe how climate risk identification, assessment, and management processes are integrated into the overall risk management system.	In alignment with the TCFD framework, Sonix has progressively refined its climate risk identification and assessment processes and incorporated the results into strategic adjustments and operational resilience management. The Finance Department coordinates climate-related issue management by integrating international trends, supply chain dynamics, and the Company’s core business characteristics, and regularly identifies physical and transition risks as a basis for governance oversight, management actions, and information disclosure.
Assessments are primarily qualitative, with comprehensive consideration of impact scope, severity, and time horizons, supporting management in operational adjustments, investment evaluations, and resource allocation.
1.Risk Identification: Physical and transition risks are incorporated into the annual risk identification process and compiled into a climate risk register.
2.Risk Assessment: Risks are scored using the existing risk matrix and integrated with the enterprise risk management (ERM) and internal control systems.
3.Risk Management: Climate-related risks are incorporated into the annual internal control review and sustainability management tracking, with regular reporting to management and the Board of Directors.
4.Improvement and Monitoring: Response measures are reviewed and updated on a rolling basis in accordance with regulatory requirements, climate trends, and changes in operations.
5. If scenario analysis is used to assess resilience to climate change risks, the	Sonix conducts scenario analysis following TCFD recommendations and IPCC AR6, using SSP2-4.5 and SSP5-8.5 as primary assumptions. These

Item	Implementation status
scenarios, parameters, assumptions, analysis factors and major financial impacts used should be described.	scenarios evaluate resilience under approximately 2°C transition pathways and higher warming scenarios, considering policy, energy costs, supply chain stability, logistics, carbon pricing, and market expectations. Financial impacts primarily relate to increased carbon management costs, verification expenses, supply chain cost increases, logistics volatility, and potential margin pressure.
The risk scenario analysis of the company's transformation is as follows:
	SSP situation	Transformation risk scenario assumptions	Estimated possible financial impact
	SSP 2-4.5	Global climate policies are being moderately advanced, with stable economic growth and low-carbon transformation going hand in hand, and the temperature rising by about 2.7°C.	As the global transition toward low-carbon economies accelerates, countries are increasingly implementing carbon disclosure and carbon pricing mechanisms, creating a certain degree of transition pressure for the Company. As transparency of supply chain emissions data becomes a prerequisite for collaboration, the Company is required to collect more comprehensive emissions and energy consumption data from wafer foundry and assembly and testing partners, while also increasing expenditure on third-party verification and audits. These factors are expected to drive a gradual rise in carbon management costs.
Moreover, if low-carbon technologies are not adopted efficiently across the supply chain, higher carbon fees and increased energy costs associated with manufacturing processes may elevate production costs, thereby exerting pressure on gross margins. At the same time, growing market demand for low-power and energy-efficient chips means that insufficient disclosure of energy efficiency metrics and sustainability information could negatively affect international customers' purchasing decisions and the Company's overall competitiveness.
Overall, under this scenario, the principal financial impacts are expected to include a moderate increase in administrative expenses, verification and audit costs, and supply chain-related costs, collectively placing pressure on gross margins.
SSP5-8.5	Weakened global cooperation,	In the short term, Song-Han may not be subject to highly intensive

Item	Implementation status
	continued growth in fossil fuel use and a lack of clear action to reduce emissions would result in a warming of about 3.6°C.
	carbon policy pressure immediately. However, in the absence of a clear transition pathway, market requirements for low-carbon supply chains may stagnate or become fragmented. At the same time, investors and international customers are likely to remain increasingly sensitive to high-carbon risks, potentially leading to pressure on brand reputation, adjustments in customer mix, and tighter financing and partnership conditions, creating medium- to long-term risks. If the company does not establish low-carbon operational capabilities and disclosure mechanisms at an early stage, a subsequent acceleration in policy or market transition could result in higher transition costs and tighter timelines, and even long-term financial impacts arising from insufficient adaptation and potential marginalization in the market.
If sustainability requirements were to tighten abruptly while prior investments remain insufficient, the company may need to conduct emissions inventories retroactively, introduce management systems, build information systems, or update product energy-efficiency data within a short period, driving up both one-off and recurring costs. In addition, incomplete sustainability information or insufficient energy-efficiency competitiveness could adversely affect medium- to long-term orders and collaboration opportunities. Assuming Taiwan's carbon fee is implemented at NTD 1,200–1,800 per ton, the estimated direct cost impact would be approximately NTD 75.62 to 113.43 million. Furthermore, if export markets impose carbon border charges (e.g., USD 20 per ton), the costs of certain high-emission manufacturing processes could increase, squeezing margins for specific product lines. Moreover, failure to respond promptly to customer requirements for supply-chain carbon information and sustainability

Item	Implementation status
			management may reduce collaboration flexibility and necessitate more frequent adjustments to operational strategies.
	The following is the analysis of the entity risk scenario of the Company:
	SSP situation	Transformation risk scenario assumptions	Estimated possible financial impact
	SSP 2-4.5	Global climate policies are being moderately advanced, with stable economic growth and low-carbon transformation going hand in hand, and the temperature rising by about 2.7°C.	Although extreme weather events have not yet deteriorated on a widespread scale, they may still cause seasonal supply-chain disruptions in specific regions. As Song-Han relies on wafer foundries, packaging and testing services, and cross-border transportation, flooding, droughts, or heatwaves affecting key supply regions could disrupt production capacity as well as port and logistics operations. This may result in delivery delays, freight rate volatility, and increased ad-hoc transportation or storage costs.
From a financial perspective, such impacts could be reflected in higher logistics and warehousing expenses, longer inventory turnover cycles, and increased risks of component damage or loss.
To mitigate these fluctuations, the Company plans to enhance short-term delivery stability through supplier diversification, contingency supplier planning, and flexible inventory management strategies.
	SSP5-8.5	Weakened global cooperation, continued growth in fossil fuel use and a lack of clear action to reduce emissions would result in	Under this scenario, climate risks are expected to occur more frequently and become more difficult to predict, placing more direct pressure on supply-chain resilience and financial performance. Extreme rainfall, typhoons, or strong storms may disrupt ports and transportation hubs, leading to container

Item	Implementation status
		a warming of about 3.6°C.	backlogs and delivery delays, and forcing the Company to rely on expedited or urgent logistics solutions, thereby increasing ad-hoc transportation costs. Droughts and extreme heat may also affect power supply and manufacturing capacity in key sourcing regions, resulting in reduced utilization or disruptions at wafer foundries and packaging and testing facilities, greater delivery uncertainty, and heightened volatility in raw material prices. At the same time, elevated temperatures increase the need for temperature control in warehousing and transportation, driving higher electricity consumption and maintenance expenses, while also raising the risk of packaging deformation and product quality issues. From a financial perspective, these impacts may be reflected in higher transportation and warehousing costs, increased inventory and safety-stock holding costs, penalty or compensation expenses arising from delivery delays, and elevated scrap and insurance claim costs. If extreme weather events become more frequent or normalized, higher insurance premiums or deductibles could further increase non-transferable losses, amplifying gross margin volatility and increasing the difficulty of financial forecasting and inventory planning.
6. If there is a transition plan for managing climate-related risks, describe the content of the plan, and the indicators and targets used to identify and manage physical risks and transition risks.	Sonix aligns its actions with the national net-zero policy direction and emission-reduction expectations for the Technology sector, and continues to strengthen its greenhouse gas management and reduction efforts. The Company regards climate action as a critical foundation for enhancing operational resilience and long-term sustainable competitiveness. A medium- to long-term decarbonization pathway has been established, with targets to reduce Scope 1 and Scope 2 emissions by 5% compared to the base

Item	Implementation status
	year by 2030, and to achieve a 25% reduction by 2050. To advance the implementation of these targets, Song-Han will continue to enhance energy management initiatives, including the replacement of energy-intensive equipment, improvements in office energy efficiency, deployment of energy-saving lighting and smart air-conditioning controls, and the phased introduction of energy monitoring tools to improve the accuracy of electricity management and data transparency. Looking ahead, the Company will also assess the feasibility of green power procurement, self-developed renewable energy installations, or participation in related projects, based on operational needs and market supply conditions. Through a diversified range of measures, Song-Han aims to steadily advance its low-carbon transition. Relevant details are summarized in Appendix II.
7. If internal carbon pricing is used as a planning tool, the basis for setting the price should be stated.	The Company has initiated plans to introduce an internal carbon pricing mechanism as a management tool for evaluating capital expenditures and driving emissions-reduction initiatives. In 2024, the preliminary system framework and carbon price assessment were completed, incorporating references to the development of the domestic carbon market, regulatory policy directions, and relevant international reports. Based on this assessment, the Company has proposed a preliminary internal carbon price of NTD 300 per metric ton of CO2e. The internal carbon price will be reviewed and adjusted on a rolling basis in response to operational needs and changes in the external environment.
8. If climate-related targets have been set, the activities covered, the scope of greenhouse gas emissions, the planning horizon, and the progress achieved each year should be specified. If carbon credits or renewable energy certificates (RECs) are used to achieve relevant targets, the source and quantity of carbon credits or RECs to be offset should be specified.	Entering 2025, Sonix continues to align with the national net-zero policy framework and the Company's established decarbonization pathway, actively promoting the use of green electricity and improvements in energy efficiency. Building on the greenhouse gas inventory foundation established in 2024, the Company formally began procuring renewable energy certificates (T-RECs) in 2025, with the objective of gradually increasing the proportion of green electricity used in its operations and thereby reducing Scope 2 indirect greenhouse gas emissions. At the same time, the Company has introduced high-efficiency equipment and smart energy management mechanisms, leveraging energy monitoring and data analysis to optimize energy allocation and support subsequent emissions reduction and efficiency enhancement initiatives. From an emissions reduction strategy perspective, the Company conducts rolling reviews of its targets in line with its established roadmap and extends low-carbon requirements to supply-chain collaboration. Energy use, emissions disclosure, and sustainability performance are progressively incorporated into partner evaluation and engagement mechanisms to facilitate joint transition across the value chain. On the operational side, the Company continues to implement energy-saving measures, including optimized air-conditioning settings, lighting upgrades, procurement of energy-efficient labeled equipment, and enhanced waste sorting practices. Through daily operational management, these measures contribute to reduced energy consumption and carbon emissions, demonstrating the Company's commitment to environmental responsibility and sustainable development.
9. Greenhouse gas inventory and assurance status and reduction targets, strategy, and concrete action plan(To be completed in Sections 1-1 and 1-2)	As capital is below NT$5 billion, Sonix is required to complete corporate GHG inventory by 2025. The Company completed its first inventory in 2024 covering Scope 1, Scope 2, and partial Scope 3 emissions, with total emissions of 811.757 tCO2e. Third-party assurance has not yet been conducted; future adoption will be evaluated based on regulatory requirements and stakeholder expectations.

1-1 Company greenhouse gas inventory and assurance status for the Most Recent Fiscal Year
1-1-1 Greenhouse gas inventory information

The description of the emission volume (metric tons CO2e), intensity (metric tons CO2e/million yuan) and data coverage of greenhouse gases in the past two years.

Please describe the minimum scope of information required to be disclosed in accordance with the Sustainable Development Roadmap for Listed and OTC Companies (for relevant timelines, please refer to the dedicated roadmap for listed and OTC companies at: https://isds.tpex.org.tw):

The Company continues to promote greenhouse gas (GHG) management and has progressively enhanced its inventory processes and data collection mechanisms in order to identify the primary emission sources throughout its operations and to establish a foundation for subsequent emissions reduction management. In 2024, Sonix completed its first company-wide greenhouse gas inventory. The inventory scope covers Scope 1 (direct emissions), Scope 2 (energy indirect emissions), and selected Scope 3 (other indirect emissions). Systematic data collection and analysis were conducted based on energy consumption and equipment activity data from major operating sites, forming the basis for the Company's carbon management framework and emissions reduction strategy planning.

According to the inventory results, total greenhouse gas emissions in 2024 amounted to 811.757 metric tons of $\mathrm{CO}{2}$ equivalent (tCO ${2}$ e), with an emissions intensity of $0.3403\mathrm{tCO}_{2}\mathrm{e}$ per NT$ million of revenue, calculated based on revenue for the same year. Starting in 2025, the Company continues to conduct greenhouse gas inventories on an annual basis, gradually expanding the scope of data collection and improving inventory accuracy to ensure that emissions trends can be continuously monitored and compared. The greenhouse gas emissions by scope and emissions intensity for 2025 are presented in the table below.

year	Scope 1	Scope 2	Scope 3	Total	Greenhouse gas emission intensity
2024	4.1115	669.4539	138.1913	811.757	0.3403
2025	4.4699	605.0506	22.4808	632.001	0.2691

Note 1:

The Company's greenhouse gas inventory covers Scope 1 (direct emissions), Scope 2 (energy indirect emissions), and selected Scope 3 (other indirect emissions). Emissions data are collected and analyzed primarily based on energy consumption and equipment activity at the Company's major operating sites.

Note 2:

Unless otherwise stated, the disclosure scope is based on the parent company's major operating sites and includes relevant emission sources in accordance with the Company's inventory boundaries.

Note 3:

At present, the Company has not yet conducted third-party assurance or verification of its greenhouse gas inventory information and has not obtained any verification certificates. In the future, the Company will assess the feasibility of adopting third-party verification mechanisms in response to regulatory developments and stakeholder expectations, with the aim of enhancing information transparency and credibility.

Note 4:

If the Company discloses greenhouse gas emissions information in other publicly available documents (such as the annual report), minor discrepancies may arise due to differences in reporting timelines, estimation methodologies, or data sources. The disclosure in this report is primarily based on the results of the current greenhouse gas inventory.

1-1-2 Information on Greenhouse Gas Confirmation

Describe the confidence situation in the last two years as of the publication date of the annual report, including the scope of the confidence, the organization of the confidence, the criteria for the confidence and the opinion of the confidence.

Please describe the minimum scope subject to assurance as required under the Sustainable Development Roadmap for Listed and OTC Companies (for the relevant implementation timeline, please refer to the dedicated roadmap for listed and OTC companies at: https://isds.tpex.org.tw):

At present, the Company has not yet conducted third-party assurance or verification of its greenhouse gas inventory information. Taking into consideration the current scale of operations and resource allocation, the Company will prioritize strengthening internal data collection processes and sustainability management mechanisms, and will continue to enhance the completeness and transparency of its information disclosure.

In the future, the Company will assess the feasibility of introducing external assurance or verification mechanisms based on its operational development, key stakeholder concerns, and alignment with government policy schedules, with the aim of further enhancing the quality, reliability, and credibility of disclosed information.

Note 1: Implementation shall be carried out in accordance with the timeline specified under Paragraph 3 of Article 4-1

of the applicable regulations.

Note 2: Confirmed institutions should comply with the relevant requirements for certified institutions on sustainability reports stipulated by the Taiwan Stock Exchange Corporation and the Securities Over-the-Counter Trading Center of the Republic of China.

Note 3: The disclosure content can be found in the Best Practice Reference Examples on the Taiwan Stock Exchange Corporate Governance Center website.

1-2 Greenhouse gas reduction goals, strategies and specific action plans

Describe the greenhouse gas reduction base year and its data, reduction targets, strategies, specific action plans and achievement of reduction targets.

In alignment with national net-zero transition policies and industry-wide emissions reduction trends, the Company continues to strengthen its greenhouse gas inventory management and emissions reduction initiatives, while planning medium- to long-term decarbonization pathways. Through institutionalized management practices and energy efficiency improvement measures, the Company aims to reduce energy consumption and indirect emissions arising from its operations. To advance its emissions reduction objectives, the Company will continue to enhance its energy management practices, including the phased replacement of high energy-consuming equipment, improvements in energy efficiency across office premises, and the introduction of energy-efficient lighting and smart air-conditioning control systems to reduce daily operational energy use. In parallel, the Company will gradually establish energy monitoring tools to improve the transparency and accuracy of electricity usage data, providing a basis for subsequent management and continuous improvement.

From a strategic execution perspective, in addition to regularly reviewing target settings and implementation performance and making rolling adjustments to its implementation pace, the Company will assess the feasibility of procuring green electricity, developing self-owned renewable energy facilities, or participating in renewable energy-related projects based on operational needs and market supply conditions, with the objective of progressively optimizing its energy structure. Furthermore, the Company will extend low-carbon requirements to supply chain management by gradually incorporating energy use, emissions disclosure, and sustainability performance into supplier evaluation and communication mechanisms, thereby encouraging value chain partners to jointly enhance low-carbon management capabilities. Through continuous disclosure and tracking of emissions information, the Company seeks to further strengthen management transparency and the quality of stakeholder engagement, while steadily advancing its low-carbon transition.

Annex 1:

A description of the current expectations and expected impacts of climate-related risks and opportunities on business models and value chains

Sonix regularly reviews major medium- and long-term strategies every two years, and continues to focus on "net-zero emissions by 2050", "low-carbon Technology orientation" and "strengthening operational resilience" as the main axes of sustainable development, echoing the national net-zero policy and the goals of the Paris Agreement, while strengthening competitiveness in the face of changes in the industry and the external environment through long-term pathway planning. In order to incorporate climate issues into business decisions, the company follows the TCFD and IFRS S2 frameworks to inventory climate risks and opportunities, assess their impact on Technology layout, product energy efficiency, supply chain collaboration, and value chain, and adjust operational practices and resource allocation accordingly, such as promoting energy-saving research and development, improving supply chain management, and strengthening information disclosure preparations, and steadily advancing towards the net-zero commitment.

Risk/Oppportunity Category	Risk/Oppportunity Description	Impact on business models		Impact on the value chain
		At present	Expected	At present	Expected
Transition Risk	Policies and regulations	litigation risk	There is no impact yet.	As ESG litigation cases increase in the global Technology industry, companies need to continue to strengthen compliance reviews, information security controls, and product specification management to reduce potential legal and reputational risks.	It has gradually required cooperative wafer foundry, packaging and testing, and key suppliers to meet basic compliance requirements in terms of labor, human rights, environment, and information security.
	Technology	New Technology investment failed	If the introduced R&D tools, design platforms, or operating systems do not achieve the expected benefits, it may result in capital expenditure and manpower investment not being recovered immediately, affecting efficiency or project timelines in the short term.	In the future, more emphasis will be placed on trial verification, technical feasibility assessment, and phased introduction to reduce the impact of a single Technology failure on the company's R&D progress and transformation direction.	If new technologies need to be verified in cooperation with foundry or packaging and testing, failure may cause additional adjustment costs and unnecessary operational burdens on the supply chain.
	Honor	Industrial stigma	There is no impact yet.	If society increases its scrutiny of high-energy-consuming and high-carbon emission Technology industries in the future, it may	There is no impact yet.

Risk/Oppportunity Category	Risk/Oppportunity Description	Impact on business models		Impact on the value chain
		At present	Expected	At present	Expected
			affect government policy support, investor evaluation, or talent recruitment, and companies need to continue to strengthen sustainable governance, information transparency, and carbon reduction actions to maintain a positive image.		suppliers to improve carbon reduction capabilities and ESG information disclosure to reduce the risk of negative impressions in the value chain.
opportunity	market	Develop low-power chips	The company has introduced energy-saving architectures into existing product development and jointly assessed energy consumption needs with customers to enhance product competitiveness.	As energy-saving regulations and market requirements continue to improve, the company expects to accelerate the development of high-performance, low-power architectures, and use energy-saving technologies as the main differentiation strategy to expand the market territory of smart home appliances, Internet of Things, and sensing applications.	Upstream foundries and packaging and testing factories have begun to provide more energy-efficient process options and test solutions to initially help companies reduce power consumption and improve product performance, and the value chain is gradually developing in the direction of energy-saving technologies.

The impact of climate-related risks and opportunities on financial condition, financial performance and cash flows during the reporting period

The risks and opportunities identified by the Company have an impact on the Company as a whole, and the impact on the short, medium and long term is different from the financial impact during the reporting period as follows:

Risk/Oppportunity Category	Risk /Opportunity Description	The time period that may be affected			Financial impact during the reporting period
		Short-term	Medium term	long-term
Transition Risk	Policies and regulations	litigation risk			✓	This risk may affect the range over a long period of time, and there is no relevant financial impact for the current period.
	Technology	New Technology investment failed		✓	✓	This risk may affect the medium and long term, and there is no relevant financial impact during the current period.
	Honor	Industrial stigma			✓	This risk may affect the range over a long period of time, and there is no relevant financial impact for the current period.
opportunity	market	Develop low-power chips	✓	✓		This risk may affect the range of short and medium term, but there is no financial impact during the reporting period.

Annex 2:

Table of Total Absolute Greenhouse Gas Emissions

Market-Based Method

Report of Emissions by Category	2024	Share	2025	Share
Scope 1	4.1115 tCO2e	0.51 %	4.4699 tCO2e	0.71%
Scope 2	669.4539 tCO2e	82.47 %	605.0506 tCO2e	95.74%
Scope 3	138.1913 tCO2e	17.02 %	22.4808 tCO2e	3.55%
Total	811.757 tCO2e	100.00%	632.001 tCO2e	100.00%
Total Greenhouse gas emission intensity	0.3403	N/A	0.2691	N/A

Location-Based Method

Report of Emissions by Category	2024	Shar	2025 %	Share
Scope 1	4.1115 tCO2e	0.51 %	4.4699 tCO2e	0.71%
Scope 2	669.4539 tCO2e	82.47 %	605.5246 tCO2e	95.74%
Scope 3	138.1913 tCO2e	17.02 %	22.4808 tCO2e	3.55%
Total	811.757 tCO2e	100.00%	632.475 tCO2e	100.00%
Total Greenhouse gas emission intensity	0.3403	N/A	0.2693	N/A

Greenhouse gas-related strategic targets, as well as corresponding indicators and targets

Strategic goals	Indicators				Base year (2025)	Goal
	Indicator name	Unit of measurement	Indicator type	current amount		Objectives	Target range	Target type	Target period	Milestones/mid-term goals
Net zero emissions by 2050	Total Scope 1 greenhouse gas emissions	metric tons of carbon dioxide emission equivalent (tCO2e)	quantification	4.4699	4.4699	Reduction of greenhouse gas emissions	individual	Absolute goal	By 2050	1% per year
	Scope 2 greenhouse gas emissions	metric tons of carbon dioxide emission equivalent (tCO2e)	quantification	605.0506	605.0506	Reduction of greenhouse gas emissions	individual	Absolute goal	By 2050
	Scope 3 greenhouse gas emissions	metric tons of carbon dioxide emission equivalent (tCO2e)	quantification	22.4808	22.4808	Reduction of greenhouse gas emissions	individual	Absolute goal	By 2050
	Total Scope 1 to Scope 3 GHG emissions (total)	metric tons of carbon dioxide emission equivalent (tCO2e)	quantification	632.001	632.001	Reduction of greenhouse gas emissions	individual	Absolute goal	By 2050

The company will continue to strengthen internal communication and education and training to enhance employees' understanding and implementation of energy conservation and carbon reduction, so that sustainable practices can be integrated into daily operations. At the same time, the company will also deepen collaboration with supply chain partners, from energy efficiency design, electricity consumption and emission management to logistics and product life cycle management, gradually promoting the low-carbon transformation of the value chain and aligning with international regulations and market trends. Through joint internal and external investment, Sonix will steadily promote carbon reduction and energy efficiency improvement actions, move towards the 2030 and 2050 goals, and continue to strengthen the company's competitiveness and resilience.

2.3.7 Ethical Corporate Management - Implementation Status and Deviations from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons

Evaluation item	Implementation status (Note)			Deviations from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
1. Establishment of ethical corporate management policies and programs (1) 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? (2) Whether the company has established an assessment mechanism for the risk of unethical conduct; regularly analyzes and evaluates, within a business context, the business activities with a higher risk of unethical conduct; has formulated a program to prevent unethical conduct with a scope no less than the activities prescribed in Article 7, paragraph 2 of the	✓		(1) In accordance with the “Codes of Ethical Conduct” approved by the board of directors, and bylaws and publicly available documents addressing its corporate conduct and ethics policy and measures, To ensure the commitment and compliance of the board of directors and senior management. (2) Business activities with a relatively high risk of dishonesty within the business scope of the company include Item 2 of Article 7 of the “Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies” regularly use various meetings to strengthen publicity and education training to avoid violations of integrity	None

Evaluation item	Implementation status (Note)
	Yes	No	Summary description
Ethical Corporate Management Best Practice Principles for TWSE/TPE Listed Companies?
(3) 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?	☑		management.

(3) The integrity management policy formulated by the company clearly and detailly stipulates the specific practices of integrity management and the prevention of dishonest behavior, including operating procedures, behavior guidelines, education and training, etc., and formulates relevant punishment and complaint systems and implements them. | |
| 2. Ethical Management Practice
(1) Does the company assess the ethics records of those it has business relationships with and include ethical conduct related clauses in the business contracts?

(2) 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 program to prevent unethical conduct and monitor their implementation? | ☑ | | (1) The company has formulated the "Codes of Ethical Conduct". need consider the agents, suppliers, customers or others and whether has dishonesty record and avoid dealing with them. When sign a contract with others, the content should include compliance with the integrity management policy and clauses that the counterparty of the transaction can terminate or rescind the contract at any time if it is involved in dishonest behavior.

(2) Administrative management department responsible for handling the company's integrity management and other related operations; including setting confidentiality and integrity clauses in the company contract, conducting employee education and training courses and publicizing legal cases, and the general manager's responsible for supervision and implementation. Report to the Board of Directors quarterly.

2025 implementation situation:
The Company has implemented confidentiality agreements and confidentiality clauses in a total of 50 contracts. In addition, 21 orientation and training sessions for new employees were conducted, totaling 42 training hours. Training and promotion on the Code of Integrity Management for newly hired employees were provided to 28 participants, amounting to 56 hours, and 10 sessions (20 hours) of integrity management promotion were delivered by the Company’s senior management and supervisors at all levels during new employee achievement-sharing sessions. | None |

Evaluation item	Implementation status (Note)			Deviations from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
(3) Has the company established policies to prevent conflict of interests, provided appropriate communication and complaint channels, and properly implemented such policies?	☑		(3) The company has established the "Codes of Ethical Conduct" and "Ethical Corporate Management Best Practice Principles", to prevent conflict of interests, provided appropriate communication and complaint channels, and properly implemented such policies.
(4) 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?	☑		(4) The company has established effective accounting and internal control system and operating effectively; internal audit draws up annual audit plan based on the risk assessment results, will consider the principle of integrity to audit. And will submit the results to the audit committee and board of directors.
(5) Does the company provide internal and external ethical corporate management training programs on a regular basis?	☑		(5) According to the organization's vision and annual goals, including the concept of honest management, formulate and hold training at all levels and various lectures (such as new employee education and training and online learning course promotion), and send personnel to participate in relevant external training as needed course.
3. Implementation of Complaint Procedures
(1) Has the company established specific whistle-blowing and reward procedures, set up conveniently accessible whistle-blowing channels, and appointed appropriate personnel specifically responsible for handling complaints received from whistle-blowers?	☑		(1) The company has established an "Impeachment policy", set up conveniently accessible whistle-blowing channels, and appointed appropriate personnel specifically responsible for handling complaints received from whistle-blowers.	None
(2). Has the company established standard operation procedures for investigating the complaints received, follow-up measures taken after investigation, and mechanisms ensuring such complaints are handled in a confidential manner?	☑		(2) The company's "Impeachment policy" has established investigating the complaints received, follow-up measures taken after investigation, and mechanisms ensuring such complaints are handled in a confidential manner
(3) Has the company adopted proper measures to protect whistle-blowers from retaliation for filing complaints?	☑		(3) The company provides multiple reporting channels, confidentially the identity and content of the whistle-blowers, and promises to protect the whistle-blowers from retaliation for filing complaints.
4. Strengthening Information Disclosure
Does the company disclose its ethical corporate management policies and the results of their implementation on its website and the Market Observation Post System (MOPS)?	☑		The company has disclosed the "Codes of Ethical Conduct" and "Procedures for Ethical Management & Guidelines for Conduct" on the Market observation post system and the company website has placed the execution situation on the company website for inspection.	None

Evaluation item	Implementation status (Note)
	Yes	No	Summary description
5. 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 formulated the code of integrity management in accordance with the "Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies" and relevant laws and regulations, and complied with it. There is no significant difference.
6. 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 places great importance on and strictly adheres to the principles of integrity management, and actively extends this concept to its customers and suppliers in order to implement its commitment to ethical business practices. The Company complies with the Company Act, the Securities and Exchange Act, relevant regulations applicable to listed companies, and other laws and regulations governing commercial conduct. In accordance with applicable requirements, the Company discloses information through the Market Observation Post System to ensure information transparency and openness.

2.3.8 Any other information facilitating Corporate Governance implementation status should also be disclosed

2.3.8.1 For the operation status of the company's corporate governance, you can go to the Market Observation Post System (MOPS) and the company website.

2.3.8.2 On 2025.12.19, the Company reported the following progress to the Board of Directors on its intellectual property management plan linked to its operational objectives and its implementation status:

Goal

Innovation is the lifeblood of business, intellectual property (IP) rights protect inventions and technological innovations. Developing robust IP strategies is not just an option but a necessity for businesses looking to thrive. We implement the IP management policy to protect our R&D achievements and innovations, strengthen competitive advantages, which in turn increase corporate profits and ensure sustainable business operation goals.

Management

The core philosophy of our IP management is the accumulation and protection of our R&D achievements and innovations, and establishing based on the Plan-Do-Check-Action cycle and risk-based thinking. The IP Legal Department is responsible for executing the IP management of all kinds and handling IP disputes.

1. Acquisition

We integrate industry dynamics and technological trends from time to time to employees to drive R&D advancement. We establish the "Patent Application and Reward Program", through a reward system to incentivize employees to apply for patents, and combine with our patent strategy by identifying patentable technologies, conducting patent searches, that we obtain and develop, patent portfolios.
Trademarks build brand recognition, customers associate quality and reliability with familiar brand names and logos. In conjunction with our marketing strategies, we select and register trademarks to protect our brand identity.

2. Maintenance

By regularly assess and maintain IP rights that align with our business goals and market positioning, we gain a competitive edge.

3. Protection

We clearly stipulate the ownership of IP rights and confidentiality clause in employment contract, these topics are also included in employee orientation training to reinforce the protection of our IP assets. Through education and training, we deepen our employees' awareness of IP rights and confidentiality of sensitive information.
Protecting our sensitive information through physical controls, e.g. access control, storage security settings, and surveillance measures, etc., and monitoring the controls measures for ongoing viability to ensure the continued ability of controls measures to function as needed.

We establish "Implement Rule of R&D information control" and "Trade Secret Management Regulation" to clearly classifying and controlling sensitive information relating to our R&D information and trade secrets, and to distribute responsibilities among different people, including separating authorization, access, and record-keeping roles to prevent errors and inappropriate actions to minimize the company's operational risks.

Potential Risks and Countermeasures

The IP infringement claims or IP theft risks in product development

Countermeasure: Seek professional and appropriate opinions from the IP Legal Department in mitigating these risks through comprehensive IP strategies.

Lack of the understanding of IP rights and confidentiality duty, leading to IP infringement or the R&D information and the key business information leakage.

Countermeasure: Signing confidentiality agreements with all employees to protect confidential information, and raising awareness of IP rights and the confidentiality duty through orientation and periodic training sessions. With the advance of technology, we establish and update our information security systems and measures to protect our sensitive information, and our partners' confidential information.

Confusion risks during product marketing

Countermeasure: To prevent others from using similar marks in a way that could confuse customers, we establish brand recognition and customer trust during product marketing, we select and register trademarks that align with our brand identity and product marketing. We also maintain and enforcing trademark rights actively from competitor's misusing according to trademark law.

Achievements

IP management plan is a dynamic and customized roadmap designed to protect and maximize the value of a company's intellectual assets, Well-managed IP assets can enhance a company's valuation.

As of November 2025, we own accumulated a total of 121 patents and 26 trademarks worldwide.

2.3.9 Matters that should be disclosed regarding the implementation of the internal control system :

2.3.9.1 Statement of Internal Control System: Please refer to the Internal Control section on the Market Observation Post System (MOPS) website: https://mopsov.twse.com.tw/mops/web/t06sg20

2.3.9.2 When a CPA is authorized to review the internal control system, the review report prepared by the CPAs shall be disclosed : None.

2.3.10 Major Resolutions of the Annual Shareholders' Meeting, the Board of Directors' Meetings and the Audit Commission's Meetings

2.3.10.1 Major resolutions of 2025.6.19 Annual Shareholders' Meeting

Major Resolutions	Execution situation
1. To approve the business report and financial statements of 2024	The business report and financial statements have been published on the Market observation post system and the company website for public viewing
2. To approve the distribution of 2024 Profits	Cash of $1 per share, set the ex-dividend record date on 2025.7.22, and complete the distribution on 2025.8.8
3. To approve ‘Articles of Incorporation’	The registration of the amended Articles of Incorporation was completed on August 25, 2025, and has been officially announced on the company website.
4. To approve ‘Procedures for Endorsements/Guarantees’	Announced on the company website
5. To approve the Proposal of release the prohibition on Directors from participation in competitive business	The announcement of important information on the day of the shareholders' meeting was completed

2.3.10.2 Major Resolutions of the Board of Directors' Meetings

Date	Major Resolutions
2025.2.27	1. To approve the earnings distribution of directors' and Managers' remuneration of 2024
2. To approve distribution of directors' and employees' remuneration of 2024
3. To approve the business report and financial statements of 2024
4. To approve the scope of grassroots employees
5. To approve ‘Articles of Incorporation’, ‘Procedures for Endorsements/Guarantees’ and ‘internal control system’, ‘Corporate Governance Best Practice Principles’
6. To approve convening the general shareholders' meeting of 2025
7. To approve the business plan of 2025
8. To approve the statement of Internal control system 2024
2025.5.7	1. To approve the distribution of 2024 Profits
2. To approve the auditing and attesting fees of CPA in 2025
3. To approve the consolidated financial statements of the 1st quarter of 2025
4. To approve the Proposal of release the prohibition on Directors from participation in competitive business
5. To approve convening the general shareholders' meeting of 2025
2025.6.19	1. To approve the cash ex-dividend date of 2024
2025.8.8	1. To approve the consolidated financial statements of the 1st half of 2025
2. To approve distribution of directors' remuneration
3. To approve employees' remuneration for managers
4. To approve the sustainability report of 2024
5. To approved the establishment of an India subsidiary
2025.11.7	1. To approve the consolidated financial statements of the 3rd quarter of 2025
2025.12.19	1. To approve distribution of employees' remuneration for managers
2. To approve Review and assessment of the change of auditors and the independence statement through an internal realignment within Deloitte
3. To approve internal audit plan of 2026
4. To approve the company's "Procedures for Greenhouse Gas (GHG) Inventory"
2026.3.4	1. To approve the earnings distribution of directors' and Managers' remuneration of 2025
2. To approve distribution of directors' and employees' remuneration of 2025
3. To approve the business report and financial statements of 2025
4. To approve convening the general shareholders' meeting of 2026
5. To approve the business plan of 2026
6. To approve the statement of Internal control system 2025
7. To approve the salary of grassroots employees
2026.5.6	1. To approve the consolidated financial statements of the 1st quarter of 2026
2. To approve the auditing and attesting fees of CPA in 2026
3. To approve the distribution of 2025 Profits

2.3.11 Major issues of record or written statements made by any Directors dissenting to major resolutions passed by the Board of Directors : None.

2.4 Information on the professional fees of the attesting CPAs

2.4.1 The 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, and given any of the following conditions, as follows:

Unit: NT$ thousands

Name of Accounting Firm	Names of CPAs	Period covered by CPA audit	Audit fees	Non-audit fees	Total	Remark
Deloitte Taiwan	Shih Chieh Chou	2025.1.1~2025.12.31	3,820	236	4,056	The content of non-audit fees are the transfer pricing report.
	Yao Lin Huang	2025.1.1~2025.9.30
	Chih Yuan Chen	2025.10.1~2025.12.31

2.4.2 When the company changes its accounting firm and the audit fees paid for the fiscal year in which such change 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.

2.4.3 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.

2.5 Information on replacement of Certified Public Accountant :

2.5.1 Information regarding the former CPAs

Date of replacement	2025.10.1
Reason for replacement and explanation	Accounting firm internal adjustment
Describe whether the Company terminated or the CPAs terminated or did not accept the engagement	Circumstances Parties			CPAs	The Company
	Termination of appointment			N/A
	No longer accepted (discontinued) the engagement
If the CPAs issued an audit report expressing any opinion other than an unqualified opinion during the 2 most recent years, specify the opinion and the reasons	None
Disagreement with the Company?	Yes		Accounting principles or practices
			Disclosure of financial reports
			Audit scope or steps
			Others
	No	✓
	Specify details
Other disclosures(Any matters required to be disclosed under sub-items d to g of Article 10.6.1.4~7)	None

2.5.2 Information Regarding the Successor CPAs: None.

2.5.3 The reply letter from the former CPA regarding the Company's disclosures regarding the matters under Article 10.6.A and 10.6.B(c) of the Regulations: None.

2.6 Where the company's chairperson, general manager, 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.

2.7 Any transfer of equity interests and/or pledge of or change in equity interests (during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report) by a director, supervisor, managerial officer, or shareholder with a stake of more than 10 percent during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report disclosed

2.7.1 Changes in Shareholding of Directors, Managerial Officers, and Major Shareholders:

Please refer to the Directors, Managers and Major Shareholders Information section in Basic Information on the Market Observation Post System (MOPS) website.

https://mopsov.twse.com.tw/mops/web/IRB110

2.7.2 The counterparty of equity transfer is a related party: None.

2.7.3 The counterparty of the equity pledge is a related person: None.

2.8 Relationship information, if among the company's 10 largest shareholders any one is a related party or a relative within the second degree of kinship of another

As of April 18,2026

Name	Shareholding		Shareholding of spouse and minor children		Total shareholding by nominee arrangements		Specify 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		Re marks
	Shares	%	Shares	%	Shares	%	Name	Relationship
Samuel Chen	7,270,261	4.33%	2,843,606	1.69%	0	0%	Fang Hsin Chang Yi Ting Chen Yi Chun Chen	Spouse Father and daughter Father and daughter	-
James Pao	4,549,318	2.71%	549,302	0.33%	0	0%	-	-	-
Chan Yee Hsiung	3,325,219	1.98%	965,337	0.58%	0	0%	-	-	-
Fang Hsin Chang	2,843,606	1.69%	7,270,261	4.33%	0	0%	Samuel Chen Yi Ting Chen Yi Chun Chen	Spouse Mother and daughter Mother and daughter	-
Digital Capital Inc. Taiwan Branch	2,761,000	1.64%	-	-	-	-	Yi Chun Chen	principal	-
Digital Capital Inc. Taiwan Branch representative : Yi Chun Chen	2,400,360	1.43%	0	0%	0	0%	Samuel Chen Fang Hsin Chang Yi Ting Chen	Father and daughter Mother and daughter Sisters	-
Yi Chun Chen	2,400,360	1.43%	0	0%	0	0%	Samuel Chen Fang Hsin Chang Yi Ting Chen Digital Capital Inc. Taiwan Branch	Father and daughter Mother and daughter Sisters Principal	-
Digital Mobile Venture Ltd. Taiwan Branch	2,341,000	1.39%	-	-	-	-	Yi Ting Chen	Principal	-
Digital Mobile Venture Ltd. Taiwan Branch representative : Yi Ting Chen	1,953,405	1.16%	0	0%	0	0%	Samuel Chen Fang Hsin Chang Yi Chun Chen	Father and daughter Mother and daughter Sisters	-
JPMorgan Chase Bank, Taipei Branch, serves as the custodian for the investment account of the Vanguard Emerging Markets Stock Index Fund managed by Vanguard Group, Inc.	2,099,000	1.25%	-	-	-	-	-	-	-
Daniel Pan	2,071,515	1.23%	97,347	0.06%	0	0%	-	-	-
Vanguard Total International Stock Index Fund, a series of Vanguard Star Funds	1,963,316	1.17%	-	-	-	-	-	-	-

2.9 The total number of shares and total equity stake held in any single enterprise by the company, its directors, managerial officers, and any companies controlled either directly or indirectly by the company

As of December 31,2025

Investee enterprise	Investment by the Company		Investment by the Directors, Supervisors, Managerial Officers and Directly or Indirectly Controlled Entities of the Company		Total investment
	Shares	%	Shares	%	Shares	%
Jian Mou Investment Corporation	15,500,000	100%	-	-	15,500,000	100%
Paradigm Venture Capital Corporation	-	-	459,960	20.98%	459,960	20.98%
Sonix Technology K.K	8,000	100%	-	-	8,000	100%
Sonix Technology Ltd.	33,010,000	100%	-	-	33,010,000	100%
Sonix Holding	-	-	32,010,000	100%	32,010,000	100%
Sonix Technology (Shenzhen) Co., Ltd	Note	-	Note	100%	Note	100%
Sonix Technology (Chengdu) Co., Ltd.	Note	-	Note	100%	Note	100%

Note: limited company, no number of shares.

III. Capital and Shares

3.1 Capital and Shares

3.1.1 Source of Capital

3.1.1.1 Share capital formation process
As of May 8,2026;Unit: NT$ thousand

Year/Month	Issued price (NT$)	Authorized Capital		Paid-in Capital		Remarks
		Shares	Amount	Shares	Amount	Sources of Capital	Capital paid in by assets other than cash	Other
1996/07	10	2,200	22,000	2,200	22,000	Founding Capital	None	85 Jian San Ren Zi No. 198989
1998/11	10	7,560	75,600	7,560	75,600	Raise 41,300 thousand for capitalRetained earnings of 11,000 thousand transferred to capitalEmployee stock options was exercised for 1,300 thousand for capital	None	87 Jian San C Zi No. 256681
1999/05	10	30,000	300,000	19,300	193,000	Raise 11,900 thousand for capitalRetained earnings of 94,500 thousand transferred to capital; Employee stock options was exercised for 11,000 thousand for capital	None	Jing (088) Shang Zi No. 088118039
2000/09	10	60,000	600,000	41,000	410,000	Retained earnings of 193,000 thousand transferred to capitalEmployee stock options was exercised for 24,000 thousand for capital	None	2000/08/29 NO.(2000) Taiwan Financial securities(1)73145
2001/07	10	100,000	1,000,000	67,150	671,500	Retained earnings of 225,500 thousand transferred to capitalEmployee stock options was exercised for 36,000 thousand for capital	None	2001/07/12 NO.(2001) Taiwan Financial Securities(1)144579
2002/07	10	156,000	1,560,000	94,809.5	948,095	Retained earnings of 235,025 thousand transferred to capitalEmployee stock options was exercised for 41,570 thousand for capital	None	2002/07/02 NO.(2002) Taiwan Financial Securities(1)0910136011
2003/10	10	156,000	1,560,000	117,380	1,173,800	Retained earnings of 189,619 thousand transferred to capitalEmployee stock options was exercised for 36,086 thousand for capital	None	2003/08/25 NO.(2003) Taiwan Financial Securities(1)0920138604
2004/11	10	185,000	1,850,000	132,118	1,321,180	Retained earnings of 117,380 thousand transferred to capitalEmployee stock options was exercised for 30,000 thousand for capital	None	2004/09/30 NO.Financial Management Securities(1)0930144471
2005/08	10	185,000	1,850,000	141,686	1,416,857	Retained earnings of 65,677 thousand transferred to capitalEmployee stock options was exercised for 30,000 thousand for capital	None	2005/07/12 NO.Financial Management Securities(1)0940128130
2006/09	10	250,000	2,500,000	150,732	1,507,317	Retained earnings of 70,460 thousand transferred to capital; Employee stock options was exercised for 20,000 thousand for capital	None	2006/07/14 NO.Financial Management Securities(1)0950130704
2007/08	10	250,000	2,500,000	157,254	1,572,536	Retained earnings of 45,219 thousand transferred to capitalEmployee stock options was exercised for 20,000 thousand for capital	None	2007/07/11 NO.Financial Management Securities(1)0960035577
2008/01	10	250,000	2,500,000	157,809	1,578,087	Employee Stock Option 5,551 thousand	None	2008/01/21 NO. Licensed 09701009560
2008/04	10	250,000	2,500,000	158,823	1,588,234	Employee Stock Option 10,147 thousand	None	2008/04/22 NO. Licensed 09701101020
2008/07	10	250,000	2,500,000	166,088	1,660,881	Retained earnings of 47,647 thousand transferred to capitalEmployee stock options was exercised for 25,000 thousand for capital	None	2008/07/11 NO.Financial Management Securities(1)097003487
2008/07	10	250,000	2,500,000	166,582	1,665,815	Employee Stock Option 4,934 thousand	None	2008/07/21 NO. Licensed 09701171570
2008/10	10	250,000	2,500,000	166,891	1,668,907	Employee Stock Option 3,092 thousand	None	2008/10/17 NO. Licensed 09701263130
2009/01	10	250,000	2,500,000	167,073	1,670,726	Employee Stock Option 1,819 thousand	None	2009/01/16 NO. Licensed 09801009210
2009/04	10	250,000	2,500,000	167,175	1,671,749	Employee Stock Option 1,023 thousand	None	2009/04/16 NO. Licensed 09801073720
2009/07	10	250,000	2,500,000	167,507	1,675,073	Employee Stock Option 3,324 thousand	None	2009/07/16 NO. Licensed 09801156740
2009/10	10	250,000	2,500,000	167,729	1,677,289	Employee Stock Option 2,216 thousand	None	2009/10/15 NO. Licensed 09801238330
2010/01	10	250,000	2,500,000	167,877	1,678,770	Employee Stock Option 1,481 thousand	None	2010/01/18 NO. Licensed 09901008410

3.1.1.2 Share Type

Type of stock	Authorized Capital			Remarks
	Outstanding shares	Unissued shares	Total
Common stock	167,877,062	82,122,938	250,000,000	Listed stock

3.1.1.3 Information Relating to the Shelf Registration System: Not applicable.

3.1.2 List of Major Shareholders

As of April 18, 2026

Names of major shareholders	Shareholding (shares)	Shareholding (%)
Samuel Chen	7,270,261	4.33%
James Pao	4,549,318	2.71%
Chan Yee Hsiung	3,325,219	1.98%
Fang Hsin Chang	2,843,606	1.69%
Digital Capital Inc. Taiwan Branch	2,761,000	1.64%
Yi Chun Chen	2,400,360	1.43%
Digital Mobile Venture Ltd. Taiwan Branch	2,341,000	1.39%
JPMorgan Chase Bank N.A., Taipei Branch in custody for Vanguard Emerging Markets Stock Index Fund, a series of Vanguard International Equity Index Funds	2,099,000	1.25%
Daniel Pan	2,071,515	1.23%
Vanguard Total International Stock Index Fund, a series of Vanguard Star Funds	1,963,316	1.17%

3.1.3 Dividend Policy and Implementation Status

3.1.3.1 Dividend Policy

If there is any net profits after tax (including the amount of adjustment of unappropriated earnings) for the current period as indicated in the Company's annual final accounts, the Company shall first make up for the accumulated losses and set aside 10% as legal reserve in accordance with the laws; however, this shall not apply if the accumulated legal reserve has reached the Company's paid-in capital. Then, special reserve is provided or reversed in accordance with the law or the regulations of the competent authority. The Board of Directors shall prepare a proposal for the distribution of the annual earnings, including the undistributed earnings at the beginning of the period, and submit it to the shareholders' meeting for resolution on the distribution of dividends to shareholders.

According to its dividend policy, the Company is to pay no less than 50% of distributable earnings to shareholders each year, taking into account current and future development plans, the investment environment, capital

requirements, domestic and international competition, and the interests of shareholders; dividends may be paid in cash or in stock, with cash dividends of no less than 10% of the total dividends.

The company's dividend distribution ratio has been higher than 70% in the past five years. In the future, based on the company's operating conditions, capital needs and changes in the internal and external environment, and taking into account the company's operations and shareholders' interests, the company will aim to distribute dividends stably every year. Return earnings to shareholders.

3.1.3.2 Proposed Distribution of Dividend

The cash dividends paid to shareholders from the Company's 2025 earnings amounted to NT$134,301,650 with NT$ 0.8 per share paid to shareholders listed in the shareholder roster as of the ex-dividend date in accordance with their shareholdings.

3.1.4 Effect upon business performance and earnings per share of any stock dividend distribution proposed or adopted at the most recent shareholders' meeting: None.

3.1.5 Employee and Directors' Remuneration

3.1.5.1 The percentages or ranges with respect to employee and director profit-sharing compensation, as set forth in the company's articles of incorporation

When the Company has an amount of profit (the term "an amount of profit" means pre-tax benefits deducted the benefits before employees' and directors' remuneration), shall allocate not less than 10% as employees' remuneration (the employees' remuneration amount, no less than 1% should be allocated to distribute remuneration to grassroots employees), not more than 5% as directors' remuneration. However, the company's accumulated losses (including adjusted unappropriated earnings) shall have been covered.

The aforementioned employee remuneration may be in the form of stock or cash and may be paid to employees of the controlling company or subordinate companies who meet the conditions set by the Board of Directors. The aforementioned director remuneration can only be in the form of cash.

The previous two shall be resolved by the Board of Directors and reported to the shareholders' meeting.

3.1.5.2 The basis for estimating the amount of employee and director profit-sharing compensation, for calculating the number of shares to be distributed as employee profit-sharing compensation, and the accounting treatment of the discrepancy, if any, between the actual distributed amount and the estimated figure, for the current period

If the Company makes a profit in a year, which is defined as profit before tax before the distribution of employee remuneration and director and supervisor remuneration, no less than 10% of the profit shall be allocated as employee remuneration and no more than 5% to director and supervisor remuneration. If there is a major change in the distribution amount resolved by the board of directors before the release date of the annual individual financial report, the change will adjust the original annual expenses. Annual adjustments are posted.

3.1.5.3 Information on any approval by the board of directors of distribution of profit-sharing compensation

(1) The proposed distribution of Directors', Employees' remuneration of NT$3,300 thousand and NT$34,700 thousand, respectively, from the Company's 2025 earnings, all in cash, was approved by the Board of Directors on March 4, 2026. There is no discrepancy between these approved amounts and the estimated expenses recognized in the year the costs were incurred.

(2) Amount of employee compensation distributed in stocks, and as a percentage of the sum of the net income (after tax) and total employee compensation in the parent-only or individual financial report: None.

3.1.5.4 The actual distribution of employee and director profit-sharing 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 profit-sharing compensation, additionally the discrepancy, cause, and how it is treated

The Company has distributed NT$3,500 thousand in directors' remuneration and NT$36,300 thousand in employee compensation for the 2025 fiscal year, all of which were paid in cash. There is no discrepancy between the actual distributions and the proposed amounts previously approved by the Board of Directors.

3.1.6 Status of a company repurchasing its own shares: None.

3.2 Status of Corporate Bonds: None.

3.3 Status of Preferred Shares: None.

3.4 Status of Global Depository Receipts: None.

3.5 Status of Employee Stock Option Plan (ESOP): None.

3.6 Status of New Restricted Employee Shares: None.

3.7 Status of New Shares Issuance in Connection with Mergers and Acquisitions: None.

3.8 Financing Plans and Implementation: None.

IV. Operational Highlights

4.1 Business Activities

4.1.1 Business Scope

4.1.1.1 Main business content

(1) Research and development, design, manufacturing, sales, distribution, and import/export trade of semiconductors
(2) Computer program design and development
(3) Sales, distribution, and import/export trade of electronic, chemical, and mechanical equipment and chemical raw materials
(4) I599990 other design businesses (integrated circuit design, testing)
(5) ZZ99999 In addition to licensed businesses, it may engage in non-prohibited or restricted businesses under the law

4.1.1.2 Business Proportions (2025)

Main Product Items	% of Revenue
Consumer IC	52%
Multimedia IC	48%
Total	100%

4.1.1.3 The company's current main product (service) items

Currently, the company's main products can be roughly divided by their primary use into consumer ICs, microcontroller ICs, multimedia ICs, and optical identification chipsets (Optical ID).

4.1.1.4 New products (services) planned to be developed

(1) 32-bit high-performance voice SoC platform
(2) High-precision microcontroller medical application platform
(3) HPD AI network camera chip support
(4) USB Type-C interface Power Delivery control chip
(5) Motor control chip
(6) Industrial control chip
(7) Automotive-grade MCU
(8) Unmanned vehicle image transmission solution

4.1.2 Industry Overview

4.1.2.1 Industry Development and Current Status

The development of Taiwan's semiconductor industry dates back to the 1960s, beginning with semiconductor packaging and testing. In the 1970s, the development of professional wafer foundry services established a model of progressive growth from downstream to upstream, eventually forming a vertically integrated and specialized industrial structure. Driven by government policy and industrial cluster effects, Taiwan's IC design industry has risen rapidly; its output value now ranks second in the world, surpassed only by the United States, demonstrating strong competitiveness.

According to data from the World Semiconductor Trade Statistics (WSTS), driven by the continuous demand for generative AI and high-performance computing (HPC), the global semiconductor market sales are projected to reach $772 billion in 2025, representing an annual growth rate of 22%. The Taiwan Semiconductor Industry Association (TSIA) further indicates that the output value of Taiwan's IC

industry will reach NT$6.3313 trillion in 2025, with an annual growth rate of 19% a record high that outperforms the global average growth rate. Within this, the output value of the IC design industry is expected to reach NT$1.4265 trillion, an annual increase of 12%. By 2026, the total output value is projected to reach NT$7 trillion, ensuring Taiwan continues to play a pivotal role in the global supply chain.

Global Semiconductor Market Size and Growth Rate Forecast for 2022-2026
資料來源:WICA

The global semiconductor market size is projected to reach $873 billion in 2026, representing an annual growth rate of 13% as the market approaches the $1 trillion milestone. The primary growth drivers include the significant surge in demand for GPU and ASIC chips fueled by generative AI, as well as the continuous expansion of cloud data centers and edge computing requirements.

However, the semiconductor industry will continue to face several challenges in 2026. These include rising geopolitical risks that affect the stability of the global supply chain, increasing policy uncertainty as the U.S.-China tech war escalates, and restrictions on Technology flow due to U.S. export controls and tariff policies regarding China. Furthermore, China's energy-saving regulations for advanced chips may also impact market demand.

Leveraging its comprehensive semiconductor ecosystem, Taiwan continues to play a core role in the global supply chain and possesses high growth potential in fields such as AI, automotive electronics, and edge computing. Within the IC design sector, our company is actively expanding growth momentum and strengthening market competitiveness through the integration of AI and intelligent applications.

4.1.2.2 The interconnectivity among the upstream, midstream, and downstream industries

4.1.2.3 Product Development Trends

Consumer IC applications span a wide range of fields, including home appliances, education, entertainment, and healthcare. Given the vast and complex nature of these applications, our company initially focused on voice control ICs as our core product line.

In recent years, however, we have aggressively expanded our technological reach. Beyond the successful development of Microcontroller (MCU) applications, we have further extended our expertise into the image and multimedia sector, significantly diversifying our product portfolio to meet evolving market demands. Development status by product line is outlined below:

At the core of our consumer IC business is the voice-enabled microcontroller, also known as the Voice Control IC. For years, Voice ICs have been ubiquitous in toys, clocks, giftware, and educational products, with Taiwan serving as the world's primary supply hub for this Technology.

Recently, the rise of Artificial Intelligence (AI) and the Internet of Things (IoT) has propelled the integration of Voice ICs into home appliances, medical equipment, gaming peripherals, and a myriad of other devices, significantly broadening the scope of IC applications.

Microcontroller Units (MCUs) are extensively utilized across various small home appliances, electronic equipment, personal and home healthcare devices, wireless handheld communication tools, wearable Technology, and computer/multimedia peripherals.

Our core MCU Technology has evolved over more than a decade, delivering outstanding performance in product reliability and anti-interference capabilities. Notably, our medical measurement MCUs feature built-in high-precision 24-bit ADCs (Analog-to-Digital Converters). By providing customers with comprehensive development toolkits and real-time technical support, our high-performance products have made us the partner of choice for manufacturers in the small appliance, PC peripheral, and personal healthcare sectors.

To meet growing market demands, we have progressively transitioned from consumer electronics into industrial control and automotive sectors. Having achieved AEC-Q100 Grade 1 automotive certification, we are now positioned to capture opportunities in even broader global markets.

In the multimedia imaging sector, our primary offerings include image processing chips and wireless audio-visual solutions. These are applied in laptop webcams,

USB cameras, drones, wireless surveillance, and automotive cameras. As webcams play a pivotal role in the AI ecosystem, we anticipate significant market growth ahead.

We have successfully developed our first 8-megapixel HDR ISP with an integrated AI NPU, supporting Microsoft Human Presence Detection (HPD), Windows Hello, and other AI features such as facial recognition. Built on an advanced process node, this chip is tailored for HPD AI laptop cameras, external AI facial recognition webcams, and various AI-driven vision products.

Additionally, our Optical ID (OID) chipset—a core Technology developed in-house with multi-national patents—is a key highlight of our multimedia line. Beyond its success in the educational market, it supports handwriting functionality and can be integrated with Bluetooth or Wi-Fi to create innovative input devices. When paired with various kits, it serves as a versatile foundation for STEAM education platforms.

4.1.2.4 Product Competition Situation

Benefiting from Taiwan's proactive semiconductor policies and a robust supporting ecosystem, the IC design industry has flourished, with applications spanning industrial, automotive, and 3C sectors. In this specialized landscape, our primary competitors in the MCU (Microcontroller) segment are fellow Taiwanese IC design firms. As global IDMs (integrated device manufacturers) gradually exit the consumer market and IoT adoption continues to rise, the expanding scope of MCU applications presents significant growth potential for our company.

In the Voice Control IC market, we remain part of the leading technical group alongside top-tier Taiwanese peers. For multimedia imaging products, particularly in laptop applications, we compete closely with major Taiwanese firms, maintaining a technological tug-of-war in high-performance signal processing and low-power design. Leveraging our deep expertise in algorithms, we continue to secure our high-end market share while strengthening product differentiation barriers. Meanwhile, in the Wireless IP Camera and Automotive Surveillance segments, our primary competitors are major international players.

4.1.3 Technology and R&D Overview

4.1.3.1 Levels of Research and Development Technology

The company currently has a research and development center that actively engages in the research, development, and design of new products. In order to sustain the company's growth and continuously innovate its technological capabilities, we will not only continue to enhance our research and development capabilities in the consumer electronics field but also establish key core technologies for multimedia and information-related product markets.

Our business Technology levels are as follows:

(1) Development of High-Speed Digital Signal Processor: Establish a high-speed computing digital signal processor to develop a series of related products that require high-speed computing capability.
(2) Image Technology: Develop core image Technology and apply it to PC peripherals, security monitoring, consumer electronics, home entertainment, information household appliances display and graphics chips, such as image compression, image transmission, image storage, and digital image processing, and other series of products.

Our company aims to become a comprehensive integrated circuit provider for digital audio and video, information household appliances, and computer

peripherals through our product process capability and core Technology research and development capability.

4.1.3.2 The research and development expenses

Unit: NT$ thousand

Items\Year	2025	2024	As of March,31 2026(Note)
R&D Expense	780,802	817,371	200,797
Net Operating Sales	2,675,652	2,744,466	762,695
Proportion of R&D Expenses to Operating Income	29%	30%	27%

Note : Financial figures are reviewed by CPA

4.1.3.3 Technologies and products successfully developed in the last two years 2025

The SNC73350 8K tri-mode wireless mouse solution was launched on the SNC733xx series 32bit dual ARM Cortex M3 platform. The SNC73350 features a built-in $2.4\mathrm{GHz}$ /Bluetooth wireless chip and utilizes a high efficiency dual-core CPU architecture to successfully and stably support 8K wireless high-speed data transmission. Combined with the chip's integrated USB 2.0 High Speed interface, it also easily supports an 8K wired data reporting rate. Furthermore, through precise dynamic system frequency adjustment and a dual-core task-sharing operation, the system meets the low power consumption requirements of wireless mouse.
Launched a new generation of OID SoC featuring an integrated high-speed, high-resolution sensor array and image processing engine. By connecting to a Sonix master controller IC, the system identifies Sonix OID handwriting codes and converts continuous position data into handwriting trajectories. This expands OID Technology from traditional point-and-read applications into handwriting applications, which has been successfully implemented in school education systems. Moving forward, the company will continue to promote this Technology to the general adult handwriting application market.
Launched the latest Continuous Glucose Monitoring (CGM) dedicated analog front-end chip, the SNGM1115. This chip features an ultra-low leakage, low-noise architecture, a 24-bit ADC, and intelligent auto-measurement Technology. It can precisely measure biochemical currents at the pA (picoampere) level, ensuring clinical-grade accuracy for blood glucose data. Combined with a WLCSP (Wafer Level Chip Scale Package) and ultra-low power design, it achieves wearable device miniaturization while extending battery life, supporting over 14 days of continuous glucose monitoring.

Additionally, the company launched the SNLED3750 series, a new generation of Matrix LED drivers capable of controlling 132 RGB LEDs. Key features include PWM spread spectrum (to reduce EMI and high-frequency noise) and LED reverse bias voltage protection (to extend LED lifespan). Paired with Sonix MCUs, this provides a complete lighting control solution suitable for keyboards, motherboards, and display-related gaming peripherals.

Developed a new generation EUSB2+USB2 dual-mode 8-megapixel image processing chip, upgrading HDR/TNR image processing effects and AI computing power. The chip complies with Microsoft's Human Presence Detection (HPD) and Windows Hello certification specifications, while adding new AI functions such as gesture control and voice control.

Launched an Analog High Definition (AHD) image processing chip for automotive and security surveillance applications. It features excellent high dynamic range (HDR) performance and image noise reduction effects, while supporting multiple industry standards including AHD, CVI, TVI, and CVBS.

The SNIT20 Image Transmission SoC features advanced CMOS sensor image processing and 3D noise reduction (3DNR) Technology. It integrates low-power FHD resolution compression/decompression circuitry and achieves an ultra-low latency of 40ms. With a transmission range reaching several kilometers, the solution utilizes wireless protocol and channel optimization techniques to overcome co-channel interference, ensuring high stability, reliability, and superior anti-interference capabilities.

The system supports continuous (full-time) video recording, while the receiver is compatible with high-resolution LCD displays and USB video output for smartphones or ground control stations (GCS). It also features integrated MAV Link message display, transmission, and storage. Furthermore, a comprehensive and user-friendly SDK (Software Development Kit) is provided to meet customization requirements, enabling clients to develop diverse and feature-rich user interfaces.

2024

Launched the SNC733xx series integrated with 2.4GHz/Bluetooth/wired three-mode applications, supporting wired USB 8KHz and wireless 8KHz data transmission, while also featuring Bluetooth mouse functionality.
Introduced a new generation OID SoC, equipped with a high-speed, high-resolution sensor array and image processing engine, which converts continuous handwritten code information into handwriting trajectories, expanding OID applications from point reading to handwriting.
Released the first-generation ARM Cortex-M4 MCU platform chip from Sonix, suitable for PC gaming peripherals, smart home appliances, industrial control, etc.; the first M4 MCU platform chip is applied in a complete solution for 8KHz analog magnetic axis keyboards.
Developed Sonix's first HDR ISP with an integrated AI NPU, featuring 8 million pixels and supporting Microsoft Human Presence Detection (HPD), Windows Hello, and other AI functionalities.
Developed a 5GHz high-definition, long-range, low-latency image transmission solution, applicable to various types of unmanned aerial vehicles (UAV).

4.1.4 Long and Short-Term Business Development Plans

4.1.4.1 Short-term plans

(1) Operational contingency measures: Establish a remote work platform to ensure that our operations remain unaffected by external environmental factors or disruptions.
(2) Information security risks and response: In response to rising cybersecurity demands, we have established a robust information security policy and continue to implement advanced management solutions to mitigate potential risks and threats.
(3) Marketing strategy: In line with the launch of new products and based on the market characteristics of different regions, formulate marketing strategies to meet customer needs and expand business operations.

A. Taiwan, Hong Kong, and Mainland China: Increase professional agents and

solution developers, and assist in enhancing their software engineering capabilities to facilitate product promotion and sales. Provide customers with real-time services through remote meetings and video conferencing in response to the epidemic.

B. North America: Actively develop solution designers and makers, understand customer needs, and provide user-friendly interface development tools to expand downstream customer application areas; Expand the marketing service network and provide direct technical support to key customers, coupled with application services from agents, to increase the company's market share.

C. Asian regional market: In Japan, our local subsidiary—comprising sales and Field Application Engineers (FAE) with deep market expertise—engages directly with customers to understand their needs and provide real-time support, enabling deep market penetration. Simultaneously, we are aggressively expanding into other Asian markets, including South Korea, Vietnam, and India, by leveraging distributors and solution providers to promote our products and capture opportunities in emerging regions.

(4) Production Strategy

A. Maintain stable cooperative relationships with existing wafer foundry manufacturers and seek domestic and foreign wafer foundries to meet the demand for increased production capacity and reduce the risk of material shortages. Implement a quality management system to further enhance the quality image of the company's products and increase the company's competitiveness.

B. Continuously upgrade the process to increase the output of each wafer unit area to cope with the problem of insufficient production capacity.

(5) Product Development

A. Master the timeliness of product launches in response to the expansion of business scale, establish a project management system, integrate communication and coordination between departments, and facilitate the mastery of the timeliness of product launches.

B. Strengthen research and development work and expand the product line. Actively expand end-use products, develop Technology towards high-end products, and enter application areas such as the Internet of Things, wearable devices, automotive electronics, and smart handheld peripheral devices.

(6) Human Resources: Human resources is the most vital asset in the IC design industry. To sustain company growth and maintain a competitive edge, we are committed to providing a superior work environment and a comprehensive benefits package to attract and retain top-tier talent.

4.1.4.2 Long-term Plan

(1) Marketing Strategy

A. In addition to marketing in the existing markets of Taiwan, Hong Kong, the United States, and Japan, actively explore marketing opportunities in other regions globally to diversify product marketing areas.

B. To more effectively manage agents or direct customers in various regions, establish subsidiaries overseas to provide the fastest service.

C. Strengthen the international marketing capabilities of business personnel to provide customers with more comprehensive services.

D. Promote products through remote conferences and video introductions.

(2) Product Development

A. With the improvement of production processes, develop towards highly integrated chip development.
B. Seek cooperation with domestic and foreign academic research institutions or IC design peers to obtain key technologies and improve product levels and accelerate product development.
C. In the future, high-growth industries will focus on automotive and industrial control semiconductors, and the company's product development will also gradually move towards this direction.

(3)Production Strategy: Establish long-term partnerships with main wafer foundries and back-end chip testing and cutting manufacturers to achieve the goal of coexistence and mutual prosperity.

4.2 Market and Sales Overview

4.2.1 Market Analysis

4.2.1.1 Sales region of the main products

Unit: NT$ thousands

Year Region	2025
	Sales Amount (NTD)	Sales Proportion %
Taiwan	641,386	24%
China	2,009,470	75%
Others	24,796	1%
Total	2,675,652	100%

4.2.1.2 Market share

The company's products mainly consist of consumer ICs, multimedia ICs, and microcontrollers. In 2025, our revenue was NT$2.68 billion. Taiwanese IC design companies hold about $20\%$ of the global market share, lower than the US's leading position of $70\%$ . While we are not the overall market leader, we maintain a stable market share in niche markets such as laptop camera ICs and medical MCUs.

4.2.1.3 Future supply and demand situation and growth of the market

(1)Future supply and demand situation

The semiconductor industry experienced a robust recovery in 2025, with the global market scale reaching approximately $772 billion, representing a (22\%$ year-on-year (YoY) increase, as per data from WSTS.

In 2026, driven by surging demand for AI, automotive electronics, and memory, the market is projected to surpass $975 billion, with the annual growth rate accelerating to (26\%$ . Supply-demand conditions remain tight; specifically, fierce demand for AI servers and data centers continues to propel shipments of logic chips and GPUs.

Meanwhile, the automotive sector is seeing a steady rebound, with increased semiconductor content in electric and autonomous vehicles. Furthermore, applications in industrial control and medical sectors maintain stable growth.

(2)Possibilities of growth

The global economy and Technology industry have evolved rapidly in the postpandemic era. The proliferation of 5G and Wi-Fi 6 has accelerated communication infrastructure upgrades, driving increased demand for high-performance chips in edge computing. As tech giants such as Google, Apple, Meta, and Amazon

aggressively develop their own custom AI silicon, they have catalyzed the maturity of the global Edge AI ecosystem, leading to a continuous expansion in the application of image processing and sensing technologies.

AI has emerged as the core pillar of the IC design industry, with its applications extending from the cloud to terminal devices. This shift encompasses rapidly growing markets such as AI laptop cameras, AI vision sensors, ADAS (Advanced Driver Assistance Systems), automotive imaging, and smart security surveillance. We have taken the lead in developing high-end Image Signal Processors (ISPs) with integrated AI NPUs. These chips not only support Microsoft Human Presence Detection (HPD) and Windows Hello but also strategically position our company within the AI PC supply chain.

In the Smart Healthcare sector, the pandemic has accelerated the deep integration of telehealth and wearable devices. Home-use medical devices, such as blood pressure monitors and glucose meters, integrated with Wi-Fi, Bluetooth, and cloud-based big data analytics, have become market mainstream.

Leveraging our expertise in high-precision 24-bit medical measurement MCU Technology, we provide stable signal acquisition front-ends, serving as a vital technical foundation for the comprehensive growth of smart healthcare. Furthermore, the Internet of Things (IoT) is driving experience upgrades in Smart Homes, where applications such as voice assistants, smart door locks, and video doorbells remain key areas of our long-term strategic investment and competitive advantage.

Outlook for 2026: According to IDC research, driven by the surge in AI infrastructure and terminal device upgrades, the global semiconductor market is expected to maintain double-digit growth momentum at 11%.

In response to shifting industrial structures, where China's IC design output surpassed Taiwan's in 2025 and its market share is projected to expand to 45% in 2026 our company has adopted a High-Value Differentiation strategy. We have successfully transitioned from consumer electronics into industrial control and automotive markets, achieving the rigorous AEC-Q100 Grade 1 automotive certification. This strategic pivot enables us to establish robust competitive barriers in image multimedia, microcontrollers (MCUs), and smart healthcare, positioning the company to capture sustained and significant growth opportunities.

4.2.1.4 Competitive Advantages

(1) Excellent R&D and innovation
(2) Maintain good relationships with the wafer fabs
(3) Provide customers with excellent product services and maintain stable and mutually beneficial cooperation

4.2.1.5 Factors affecting the development vision, advantages, disadvantages and coping strategies

(1) Advantages

A. Driven by the surging demand for Edge AI, 5G/6G, and Automotive Electronics, the penetration of MCUs and AI ISPs is rising. With a projected 11% market growth in 2026, Sonix is strategically positioned to capture the dividends of this industry-wide digital transformation.
B. Taiwan boasts a world-leading semiconductor ecosystem encompassing wafer central fabrication and assembly/testing services. As the utilization rate of mature processes is projected to rebound to 80–90% in 2026, our

company—through close collaboration with local supply chain partners—is well-positioned to ensure stable production supply and superior yields.

C. Leveraging our core technologies in AI NPUs, low-power MCUs, and automotive-grade (AEC-Q100) solutions, we have successfully expanded our product portfolio from consumer electronics into high-entry-barrier fields such as industrial control and automotive applications. Our established and stable partnerships with leading brand customers not only facilitate the continuous joint development of innovative applications but also allow us to effectively manage R&D costs.

D. With a long-term commitment to the image processing, smart healthcare, gaming peripherals, and STEAM markets, we have established stable and robust partnerships with global brands and system integrators.

(2) Disadvantages

A. The trend toward semiconductor AI integration and multi-functional convergence has accelerated product obsolescence. In a highly competitive landscape, this presents significant challenges, demanding faster R&D cycles and a higher degree of product differentiation.

B. The supply of IC design talent in Taiwan remains limited, while China's IC design industry – which surpassed Taiwan's in 2025 – is projected to expand its market share to 45% by 2026. This growth has intensified the "war for talent" as competitors aggressively recruit top professionals. Furthermore, the high-level integration of AI, MCU, sensing, and communication technologies has significantly raised R&D barriers, leading to a substantial increase in development costs.

C. Although the utilization of mature processes is recovering, production capacity remains susceptible to global economic shifts, geopolitical tensions, and investment cycles. These factors could lead to potential supply shortages or cost fluctuations, which may, in turn, impact the company's revenue and gross margins.

D. In response to the accelerated establishment of domestic semiconductor capacities by the U.S., EU, China, India, and Japan, the global industry is transitioning from "Globalization" toward a "Regionalization" and "Supply Chain Security" orientation. This trend has triggered a redistribution of manufacturing bases and market dynamics, requiring the company to flexibly recalibrate its global footprint and market strategies. Furthermore, to address the supply chain and cost risks arising from the surging energy and power demands of AI applications, the company will leverage product power efficiency optimization and enhanced supply chain coordination to mitigate potential impacts and ensure operational resilience.

(3) Coping strategies for disadvantages

A. Actively integrate the development of Silicon IP, develop diverse and high-value niche products to enrich the company's product line, provide customers with complete solutions, strengthen market competitiveness, and enhance profit margins.

B. Attract more outstand in outstanding talents to join the R&D team.

C. Cooperate with domestic and foreign IP design companies to promote system

integration, while also grasping the demands of the mainland domestic market and collaborating with local brands to grasp the first-hand product specifications, so as to maintain the advantage of Technology leadership.

D. Continuously develop diverse wafer foundry partners and upgrade to more advanced processes to diversify risks and reduce costs.

4.2.2 The important uses and production processes of the main products

4.2.2.1 The important application of the product

Product items	Major Applications
Consumer IC	Including high-speed voice/melody ICs, high-point LCD voice/melody ICs, green and environmentally friendly music ICs, 4/16/24 multi-channel voice/music ICs, as well as high-compression and high-quality DSP/32-bit SoC platforms, which are widely used in interactive toys, educational toys, handheld game consoles, e-books, toy robots, unmanned aerial vehicles, home appliances, gaming headsets, and various products that require voice, sound, and melody.
Microcontroller	The 8-bit microcontroller IC has excellent anti-power supply noise interference ability and has been widely used in various products such as air conditioning control boards, induction cookers, and microwaves. In addition, the microcontroller IC has a built-in high-resolution analog-to-digital converter, which can effectively capture weak signals from various sensors and is widely used in medical and health care products such as blood pressure monitors, ear thermometers, and electronic scales. The series of products that integrate USB transmission interface and built-in flash memory support online update function, making it easy for the development and program modification of end products, and are applied to computer and gaming peripheral devices such as mice, keyboards, and headsets. In response to energy-saving needs, BLDC brushless DC motor IC has the characteristics of low power consumption and high efficiency, and is gradually used in the fields of home appliances, machine tools and automobiles.
Multimedia IC	Multimedia Image Control ICs feature product applications including laptop webcams, high-definition USB/AHD cameras, and low-power AI cameras. These solutions further enhance integration with various embedded operating systems while continuously strengthening image/color processing algorithms and AI recognition technologies for both video and voice. Furthermore, by integrating high-quality compression engines and NPU processors, and expanding integration with other image recognition, transmission, and processing technologies, these control chips can be comprehensively applied across fields such as telecommunications, video surveillance, machine learning, and smart factories. Additionally, a series of wireless audiovisual solutions has been developed for various peripheral devices. These solutions enable multi-to-one synchronous data transmission with stable, interference-free signals. They are applied in home security monitoring platforms, wireless headphones, microphones, wireless
	thermometers, and smart phones.
Computer and Computer systems	Including high-speed voice/melody ICs, high-point LCD voice/melody ICs, green and environmentally friendly music ICs, 4/16/24 multi-channel voice/music ICs, as well as high-compression and high-quality DSP/32-bit SoC platforms, which are widely used in interactive toys, educational toys, handheld game consoles, e-books, toy robots, unmanned aerial vehicles, home appliances, gaming headsets, and various products that require voice, sound, and melody.

Product items

Major Applications

video doorbells, wireless audiovisual remote-control cars, and unmanned aerial vehicles (drones).

Optical ID

Optical ID is an innovative solution that combines optical, image processing, and printing technologies. It can embed digital data onto the surface of ordinary printed materials, and the information can be read by an OID chip. This Technology has obtained multiple patents in various countries and is widely used in educational toys, electronic audio books, electronic whiteboards, anti-counterfeiting, gaming machines, IPTV, online teaching, and STEAM education. The global educational Technology (EdTech) market and smart classrooms are experiencing accelerated growth. As the demand for interactive teaching materials rises, it will drive the continuous expansion of OID (Optical Identification) products across the education, learning, and maker education sectors.

4.2.2.2 The production process of the product

The manufacturing process mentioned above, the company is mainly responsible for circuit design, while the other vendors in the supply chain collaborate to complete the production.

4.2.3 Supply of Main Materials

The main material of the company is wafer, which is currently supplied by well-known domestic and foreign manufacturers such as TSMC, UMC, and Korean manufacturers. Although short-term foundry production capacity is tight, we have established a close and cooperative long-term relationship with our suppliers, and have actively coordinated with them to strive for production capacity to meet customer demand.

4.2.4 Customer names and corresponding sales/purchase amounts and percentages that account for 10% or more of the total sales/purchase amount in any of the past two years

4.2.4.1 Information on Major Suppliers for the Most Recent 2 Years

Unit: NT$ thousand

	2024				2025				Up to of the 1st Quarter of 2026
Item.	Name	Amount	Percentage	Relationship	Name	Amount	Percentage	Relationship	Name	Amount	Percentage	Relationship
1	F	311,162	35.94%	None	I	248,694	23.68%	None	I	62,021	27.53%	None
2	I	130,724	15.10%	None	F	244,713	23.30%	None	F	28,816	12.79%	None
3	J	100,817	11.64%	None	D	125,978	12.00%	None	D	27,588	12.25%	None
4	Others	323,056	37.32%	-	Others	430,867	41.02%	-	Others	106,827	47.43%	-
	Net Purchase	865,759	100.00%	-	Net Purchase	1,050,252	100.00%	-	Net Purchase	225,252	100.00%	-

Suppliers with a fluctuation of over 20% are mainly due to changes in their sales portfolio and significant shifts in procurement targets.

4.2.4.2 Information on Major Customers for the Most Recent 2 Fiscal Years

Unit: NT$ thousand

	2024				2025				Up to of the 1st Quarter of 2026
Item.	Name	Amount	Percentage	Relationship	Name	Amount	Percentage	Relationship	Name	Amount	Percentage	Relationship
1	D	301,331	10.98%	None	D	342,365	12.80%	None	D	143,574	18.82%	None
2	Others	2,443,135	89.02%	-	Others	2,333,287	87.20%	-	Others	619,121	81.18%	-
	Net Sales	2,744,466	100.00%	-	Net Sales	2,675,652	100.00%	-	Net Sales	762,695	100.00%	-

Customers with a fluctuation of over 20% are mainly due to changes in their sales portfolio and significant shifts in procurement targets.

4.3 Employee Information

Employee Statistics for the Most Recent 2 Fiscal Years up to the Annual Report Publication Date.

Year		2024	2025	Up to May 8, 2026
Number of Employees	R&D	370	362	348
	Sales	27	28	28
	Administration	75	72	71
	Total	472	462	447
Average Age		39.9	40.6	41.1
Average Years of Service		10.5	11.1	11.5
Education distribution percentage	Ph.D. & Masters	47%	45%	44%
	Bachelor's Degree	46%	48%	49%
	Below Senior High School	7%	7%	7%

4.4 Environmental Protection Expenditure Information

Losses incurred in the past year and up to the date of printing due to environmental pollution and disclose the estimated amounts and countermeasures that may occur currently and in the future : None.

4.5 Labor Relations

4.5.1 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

4.5.1.1 Employee Benefits

Our company places great importance on employee welfare and spares no effort in safeguarding employee rights. Guided by this philosophy, the company and the Employee Welfare Committee provide employee remuneration, subsidies for weddings, funerals, and celebrations, electronic welfare points for the three major festivals, birthday cash gifts, group insurance, annual health checkups, psychological counseling services, visually impaired massage services, domestic and international travel subsidies, birthday celebrations, departmental meal subsidies, Sonix Family Day, year-end banquets, recognition for senior and outstanding employees, R&D bonuses, high-value talent referral bonuses, borrowing of bestselling books and magazines, free coffee, discounts at affiliated stores, subsidies for the Taiyuan Technology Park fitness center, and car parking subsidies. Through the provision of these employee benefits, we promote labor-management harmony, ensure employee welfare and health, and achieve a win-win situation for both labor and management.

4.5.1.2 Employee Training and Development

In 2025, Sonix University recorded approximately 3,570 person-times in online learning. In addition to participating in various external training programs and organizing internal training courses, the total training expenditure amounted to NT$ 178 thousand.

Based on the company's vision, annual goals, and competency requirements for each position, relevant learning and development plans are formulated. Through a comprehensive competency training system and an online e-learning platform, we enhance employees' knowledge and skills, enabling them to enjoy their work while growing alongside the company.

New employee training

(1) New Employee Mentor System: Assists new hires in familiarizing themselves with the work and living environment, understanding work-related people, matters, and training.

(2) New Employee Competency Training and Achievement Presentation: Each department has tailored training plans, taught by senior engineers who pass down their experience. A new employee achievement presentation is held after three months.

(3) HR Interviews and Care: HR conducts interviews and provides support for new employees.

The Lecture

(1) Regularly hold sessions for the transfer of mature technologies and sharing of work experiences across departments.

(2) Invite renowned domestic and international professors, celebrities, and scholars to deliver themed lectures, recharging employees while demonstrating the company's corporate responsibility and concern for social issues.

Competency-Based Training

(1) Employees: The company plans training based on competencies, either organizing in-house sessions or sending employees to courses offered by professional institutions.

(2) Managers: Based on the management competencies required at each level, a training system is developed to equip managers at different stages with the necessary management skills, enabling them to apply these abilities effectively in leading their departments.

Online learning:

Sonix University offers a variety of e-learning courses. Employees can enhance their knowledge and skills according to their own needs and schedules, completing a personalized learning roadmap for self-development.

4.5.1.3 Retirement system and implementation status

The company has established an employee retirement plan in accordance with the Labor Standards Act. Each month, 2% of the total salary of employees under the

old retirement system is contributed to a dedicated account at the Bank of Taiwan. Additionally, since July 1, 2005, the new labor pension system has been implemented, with 6% of wages contributed to individual labor pension accounts as stipulated by the Labor Pension Act, ensuring the rights and benefits of employees.

4.5.1.4 Agreements and measures to protect employee rights between labor and management

(1) To safeguard employee rights and maintain harmonious labor-management relations, the company regularly holds labor-management meetings as a communication channel, with no labor disputes occurring.

(2) The company complies with labor laws and respects internationally recognized basic labor and human rights principles, ensuring employees' legal rights without gender discrimination or differential treatment. Various management regulations regarding personnel, administrative affairs, appointments, dismissals, and compensation have been established as standards to follow.

(3) On the first day of employment, new employees sign a labor contract, and a dedicated staff member provides a detailed explanation of the work rules.

4.5.1.5 Work Environment and Employee Personal Safety Protection Measures

The company is committed to providing a safe and secure work environment for employees, addressing this through the following measures:

(1) Equipment and Security Mechanisms: The company provides safe and well-maintained equipment, integrated with security mechanisms from an external park security company and the park management center to ensure overall safety. Access control is implemented at all park entrances and exits, with vehicles required to pass a license plate recognition process for entry and exit.

(2) Office Internal Safety: To enhance office security, all entrances and exits are equipped with access control and surveillance systems. Employees access office areas based on their job nature and authorization scope. Security personnel are stationed in the first-floor lobby to manage visitors and control elevator access to specific floors. Safety hardware and software in the office area prioritize personnel safety, ensuring maximum protection for employees.

(3) Emergency Response and Training: The company has established an emergency response team and a civil defense team to help employees familiarize themselves with the environment. Internal training courses are held annually, and participation in park-wide training is also conducted. Firefighting equipment is regularly inspected and reported as required, while continuous monitoring is carried out in conjunction with the park's system.

(4) Environmental Cleanliness and Maintenance: The internal environment, including carpets, air conditioning units, and indoor air circulators, is cleaned and disinfected annually. Professional cleaning staff maintain the premises, ensuring a clean and tidy office environment.

(5) Work Environment Testing: Annual workplace environment assessments are conducted, checking factors such as lighting and CO2 levels to ensure a safe and comfortable work environment. Drinking water is regularly sampled and tested in accordance with regulations to guarantee hygiene and safety for employees.

Through these measures, the company strives to ensure that employees can work in a safe, comfortable, and clean environment.

4.5.1.6 Employee Behavior or Code of Ethics

Our company has established “Ethical Corporate Management Best Practice Principles” and “Codes of Ethical Conduct”, Regardless of whether they are inside or outside the company, employees should demand high standards of personal behavior and professional ethics. When engaging in daily work and business, they should strictly follow the company's professional ethics standards, maintain the company's reputation, and earn the respect and trust of customers, suppliers, and other stakeholders.

4.5.2

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 (including any violations of the Labor Standards Act found in labor inspection, specifying the disposition dates, disposition reference numbers, the articles of law violated, the substance of the legal violations, and the content of the dispositions), and disclosing 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:

(1) The company places great importance on employee communication mechanisms, viewing harmonious employee relations as the cornerstone of high-efficiency productivity and performance. Internal communication software allows employees to directly express opinions to supervisors or senior managers. During the biannual performance evaluations, employees can voice their opinions and suggestions. Various company matters are communicated through email, internal communication software, and the internal website.

(2) The company has always valued employee welfare and is committed to enhancing harmonious labor-management relations. This principle will continue to be upheld in the future, and to date, no significant labor disputes have occurred.

4.6 Information security management

4.6.1 The Information Security Risk Management Framework

The company has an "Information Security Team" led by the highest-ranking information unit executive, have dedicated information security supervisor and security personnel, responsible for information security management, planning, supervision and execution. The Team is mainly responsible for formulating and

regularly reviewing information security policies, establishing incident reporting and response mechanisms, continuously improving defense capabilities, and enhancing employees' information security awareness. They report to the board of directors regularly each year, the latest reporting date was 2025.12.19.

4.6.2 Information Security Policy

The company's information security policy key points are as follows:

(1) Refer to international information security standards and comply with domestic and foreign information security regulations, regularly revise the latest information security specifications

(2) Collaborate with external information security expert teams to detect and prevent security threats early

(3) Establish a multi-level defense structure and strengthen defense depth

(4) Strengthen information security professional capabilities and personnel, enhance internal information security planning and incident analysis and handling capabilities

(5) Continuously promote information security education and disaster recovery drills

4.6.3 Information security management programs

The specific management plans that the company has adopted or implemented are as follows:

(1) Next-generation firewall and intrusion detection system

(2) Endpoint antivirus and regular system vulnerability patching

(3) Multi-level antivirus and anti-hacking mechanisms for email and network, as well as joint defense systems

(4) Regular scanning and correction of website vulnerabilities

(5) Regular data backup and restoration mechanisms

(6) Regular information security awareness training and testing for colleagues

(7) Regular social engineering defense exercises

(8) Establishment of information security incident analysis, monitoring, and handling mechanisms

(9) Joining a security alliance to obtain the latest security information

(10) Weekly meetings to discuss information security risks and response measures

The company has strengthened its measures to respond to possible hacker intrusions, ransomware, and DDOS/APT attacks. We will continue to monitor external information security incidents, absorb new knowledge to strengthen information security controls, continuously establish multi-level protection and information security incident handling mechanisms, and strengthen the promotion of information security awareness to respond to the ever-changing network attack behaviors. In addition, when sensitive data needs to be delivered to vendors and customers, we always require the signing of a confidentiality

agreement to regulate their confidentiality obligations.

4.6.4 Investments in resources for information security management

The resources the company has invested in information security management in 2025 are as follows:

(1) Education and training: Conducted 4 email phishing drills to simulate attack scenarios, and provided education and training to employees who clicked on the phishing links

(2) Social engineering drill: Conducted 4 email phishing drills to simulate attack scenarios and provide education and training to colleagues by clicking on phishing links

(3) The funding for [Information Security] related software and hardware exceeds NT$ 5 million

4.6.5 List any losses suffered by the company in the most recent fiscal year and up to the annual report publication date due to significant information security incidents, the possible impacts therefrom, and measures being or to be taken: None.

4.7 Important contracts: None.

V. Review of Financial Position, Financial Performance, and Risk Matters

5.1 Financial Position

5.1.1 Financial Position

Unit: NT$ thousands

| Year
Item | 2025.12.31 | 2024.12.31 | Difference | |
| --- | --- | --- | --- | --- |
| | | | Amount | % |
| Current Assets | 2,697,790 | 2,828,345 | (130,555) | (5%) |
| Investments accounted for using equity method | 4,849 | 4,923 | (74) | (2%) |
| Property, Plant and Equipment | 669,746 | 658,654 | 11,092 | 2% |
| Investment properties | 113,099 | 115,845 | (2,746) | (2%) |
| Intangible Assets | 144,866 | 160,207 | (15,341) | (10%) |
| Other Assets | 358,690 | 272,414 | 86,276 | 32% |
| Total Assets | 3,989,040 | 4,040,388 | (51,348) | (1%) |
| Current Liabilities | 369,731 | 392,134 | (22,403) | (6%) |
| Non-Current Liabilities | 101,807 | 129,208 | (27,401) | (21%) |
| Total Liabilities | 471,538 | 521,342 | (49,804) | (10%) |
| Share Capital | 1,678,770 | 1,678,770 | 0 | 0% |
| Capital surplus | 62,661 | 62,661 | 0 | 0% |
| Retained Earnings | 1,726,946 | 1,773,658 | (46,712) | (3%) |
| Other Equity | 49,125 | 3,957 | 45,168 | 1141% |
| Total Equity | 3,517,502 | 3,519,046 | (1,544) | 0% |
| Explanation: (variance over 20% and more than 10 million)
1. Increase of Other Assets: Mainly due to the increase financial assets at fair value through other comprehensive income - non-current.
2. Decrease of Non-Current Liabilities: Mainly due to the decrease of provisions - non-current.
3. Increase of Other Equity: Mainly due to the increase unrealized gain on total equity financial assets at fair value through other comprehensive income. | | | | |

If the impact is material, the future response plan shall be explained: None.

5.2 Financial Performance

5.2.1 Financial Performance Comparative Analysis

Unit: NT$ thousands

Item\Year	2025	2024	Amount	%
Operating Revenue	2,675,652	2,744,466	(68,814)	(3%)
Operating Costs	1,569,215	1,602,620	(33,405)	(2%)
Gross Profit	1,106,437	1,141,846	(35,409)	(3%)
Operating Expenses	1,004,655	1,056,376	(51,721)	(5%)
Profit from Operations	101,782	85,470	16,312	19%
Non-Operating Income and Expenses	19,409	114,769	(95,360)	(83%)
Profit before Tax	121,191	200,239	(79,048)	(39%)
Income Tax Expenses	653	21,149	(20,496)	(97%)
Net Profit for the year	120,538	179,090	(58,552)	(33%)
Other Comprehensive Income for the year	45,795	(20,207)	66,002	327%
Total Comprehensive Income for the year	166,333	158,883	7,450	5%
Explanation: (variance over 20% and more than 10 million)
1. Decrease of non-operating income: Mainly due to the decrease in foreign currency exchange gain.
2. Decrease of profit before tax: Mainly due to the decrease in foreign currency exchange gain.
3. Decrease of income tax expenses: Mainly due to the application for R&D investment tax credits, income tax expenses decrease.
4. Decrease of Net Profit for the year and Other Comprehensive Income for the year: Mainly due to the combined impact of the aforementioned factors.

5.2.2 The sales volume forecast and its basis, impact on the company's future financial operations and response plans

The company continues to focus on the field of consumer electronics, and will actively expand the widely used microcontrollers and multimedia products with high growth potential. Based on the sales data in 2025, the current industrial environment and market demand, etc., the sales volume forecast in 2026 are about 333,149 thousand pieces. Respond to future market demands, the company actively develops new products and strengthens talent training to gain competitive advantage.

5.3 Cash Flow

5.3.1 Cash Flow Analysis for the Current Year

Unit: NT$ thousands

Cash and Cash Equivalents, Beginning of Year	Net Cash Flow from Operating Activities	Net Cash flow from fund-raising	Effects of Exchange Rate	Cash Surplus (Deficit)	Leverage of Cash Deficit
					Investment Plan	Financing Plan
1,430,158	95,300	292,315	12,483	1,220,660	-	-
Analysis of change in cash flow in 2025 : 1.Net cash generated from operating activities : Mainly due to the profits. 2.Net cash used in investing activities : Mainly due to Payments for property, plant and equipment . 3.Net cash used in financing activities : Mainly due to the distribution of cash dividends.

5.3.2 Cash Flow Analysis for the Coming Year

Unit: NT$ thousands

Cash and Cash Equivalents, Beginning of Year	Net Cash Flow from Operating Activities	Net Cash flow from fund-raising	Cash Surplus (Deficit)	Leverage of Cash Deficit
				Investment Plan	Financing Plan
1,220,660	290,000	250,000	1,260,660	-	-
Analysis of change in cash flow in 2026 : 1.Net cash generated from operating activities : Mainly due to the 2026 annual profits. 2.Net cash used in investing and financing activities : Mainly due to the distribution of cash dividends and acquisition of equipment .

5.4 Impact of the latest major capital expenditures on financial operations : None.
5.5 Reinvestment policy in the last year, main causes for profits or losses, improvement plans and investment plans for the coming year

In 2025, share of gain of associates was NT$ 38 thousand, future investment plans still will take the company's overall development into consideration, and will be evaluated separately when necessary based on industry conditions and business needs.

5.6 Risk Management Analysis

5.6.1 The effect upon the company's profits (losses) of interest and exchange rate fluctuations and changes in the inflation rate, and response measures to be taken in the future

Unit: NT$ thousands

Item	2025
Net interest income	25,440
Net foreign exchange (loss) gain	(31,626)
Net interest income/net revenue	1%
Net interest income/net income before tax	21%
Net foreign exchange loss/net revenue	1%
Net foreign exchange loss/net income before tax	26%

5.6.1.1 Effects of changes in interest rates on corporate finances and future response measures

The Company has no significant impact on the company's profits and losses due to changes in interest rates.

5.6.1.2 Effects of changes in foreign exchange rates on corporate finances and future response measures

The Company primarily mitigates foreign exchange risks through natural hedging and by diversifying its multi-currency holdings. We closely monitor market fluctuations to adjust our foreign currency positions in a timely manner. By staying informed on exchange rate trends, we implement proactive measures to minimize the impact of currency volatility.

5.6.1.3 Effects of changes in inflation on corporate finances and future response measures

The impact of inflation does not currently have a significant impact on the Company's profits and losses.

5.6.2 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

5.6.2.1 For the fiscal year 2025 and up to the date of publication of this annual report, the Company has not engaged in any high-risk or high-leverage investments, nor has it extended loans to third parties or engaged in derivative transactions. The company has provided a corporate guarantee of USD 1 million for Sonix Technology (Chengdu) Co., Ltd.; all such matters have been handled in strict accordance with relevant regulations.

5.6.2.2 The company formulates the "Procedures for Acquisition or Disposal Assets", "Procedures for Lending Funds to Other Parties" and "Procedures for Endorsement & Guarantee"; if engaged in related matters, implement them in accordance with the relevant provisions of the measures, and avoid losses through the control mechanism. In order to protect the rights of the company.

5.6.3 Research and development work to be carried out in the future, and further expenditures expected for research and development work

The company takes R&D and design as the main development topic, and has spared no effort in R&D investment over the years. In 2025, the research and development expenditure was NT$ 780,802 thousand, accounting for 29% of the revenue; in 2026, it will still invest in research and development funds accounting for more than 20% of the revenue, which is estimated to be NT$ 817,955 thousand for the development plan of new products. (Please refer to page 63)

5.6.4 Effect on the company's financial operations of important policies adopted and changes in the legal environment at home and abroad, and measures to be taken in response

The execution of the company's various businesses is handled in accordance with laws and regulations. In the most recent year and up to the date of publication of the annual report, the company has not been affected by major domestic and foreign policy and legal changes that affect the financial and business affairs.

5.6.5 Effect on the company's financial operations of developments in science and Technology (including cyber security risks) as well as industrial change, and measures to be taken in response

The semiconductor Technology industry is changing with each passing day. No matter the technical level of wafer manufacturing process, packaging and testing is constantly improving, IC design needs to be equipped with more IP technologies to respond to market development and competition trends. In order to launch more complete functions, low cost and High-quality product. The company actively invests in the research and development of various products, pays attention to the changes in the industry at any time, and introduces advanced process Technology to meet the challenges of technological changes. (Please refer to page 63).

In accordance with the information security management policy (Please refer to page 79), the company is committed to maintaining the normal operation of the company's financial business and implementing information security risk management.

5.6.6 Effect on the company's crisis management of changes in the company's corporate image, and measures to be taken in response : None.

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

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

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

To ensure production capacity and timely delivery, the Company collaborates with several leading wafer foundries and outsourced Semiconductor Assembly and Test providers. This strategy mitigates the risk of supply chain concentration. Furthermore, our sales channels are well-diversified, ensuring no over-reliance on any single market or customer.

5.6.10 Effect upon and risk to the company in the event a major quantity of shares belonging to a director, supervisor, or shareholder holding greater than a 10 percent stake in the company has been transferred or has otherwise changed hands, and mitigation measures being or to be taken : None.

5.6.11 Effect upon and risk to company associated with any change in governance personnel or top management, and mitigation measures being or to be taken : None.

5.6.12 Litigious and non-litigious matters. List major litigious, non-litigious or administrative disputes that: (1) involve the company and/or any company director, the general manager, any person with actual responsibility for the firm, any major shareholder holding a stake of greater than 10 percent, and/or any company or companies controlled by the company; and (2) have been concluded by means of a final and unappealable judgment, or are still under litigation. Where such a dispute could materially affect shareholders' equity or the prices of the company's securities, the annual report shall disclose the facts of the dispute, amount of money at stake in the dispute, the date of litigation commencement, the main parties to the dispute, and the status of the dispute as of the date of publication of the annual report : None.

5.6.13 Other important risks, and mitigation measures being or to be taken : Information security management policy (Please refer to page 79).

5.7 Other important matters : None.

VI. Special Items

6.1 Information about the Affiliated Companies
Please refer to the Market Observation Post System (MOPS) website.
https://mopsov.twse.com.tw/mops/web/t57sb01_q10

6.2 Private Placement Securities : None.

6.3 Other Supplementary Information : None.

6.4 Occurrence of events that have a significant impact on shareholders' equity or the price of securities as specified in Article 36, Paragraph 3, Subparagraph 2 of Securities and Exchange Act in the most recent year up to the publication date of this annual report t : None.

Sonix Technology Co., Ltd.

Chairman: James Pao

AI assistant

SONIX — Annual Report 2025

52478_rns_2026-05-28_10b0a296-dd83-4001-a4be-9e69ebd4dcca.pdf

Sonix Technology Co., Ltd.

Annual Report 2025

Notice to readers

I. Report to the Shareholders

1.1 2025 Business Results

1.1.1 Revenues and profits

1.1.2 Financial revenues and expenditures, and profitability analysis

1.1.2.1 Financial revenues and expenditures

1.1.2.2 Profitability analysis

1.1.3 Implementation status of budget

1.1.4 Research and Development Status

1.2.1.3 Production Strategy

1.2.1.4 Operational and Financial Planning

1.2.2 Expected sales volume and its basis

1.2.3 Production and Sales Strategy

1.3 Future development strategy of the Company

1.4 Effect of external competition, legal environment, and overall business environment

1.4.1 Major effect of external competition

1.4.1.1 Geopolitical Conflicts

1.4.1.2 US-China Technology War

1.4.1.3 Technological Transformation

1.4.1.4 Supply-Demand Adjustments and Decelerating Industry Growth

1.4.2 Legal environment

1.4.3 In terms of the overall business environment

1.4.4 Others in the legal and general business environments do not have a material effect on the Company's finance and business matters.

II. Corporate Governance Report

2.1.1.4 Board Diversity and Independence

(1) Board Diversity

2.2.3 Names and Distributions of Employee Profit-Sharing Compensation to Managerial Officers

2.3 The state of the company's implementation of corporate governance

2.3.1 The state of operations of the board of directors

2.3.2 The state of operations of the audit committee

1-2 Greenhouse gas reduction goals, strategies and specific action plans

Annex 1:

Goal

Management

1. Acquisition

2. Maintenance

3. Protection

Potential Risks and Countermeasures

Achievements

III. Capital and Shares

3.1 Capital and Shares

3.1.1 Source of Capital

3.1.1.2 Share Type

3.1.1.3 Information Relating to the Shelf Registration System: Not applicable.

3.1.2 List of Major Shareholders

3.1.3 Dividend Policy and Implementation Status

3.1.3.1 Dividend Policy

3.1.3.2 Proposed Distribution of Dividend

3.1.4 Effect upon business performance and earnings per share of any stock dividend distribution proposed or adopted at the most recent shareholders' meeting: None.

3.1.5 Employee and Directors' Remuneration

3.1.5.1 The percentages or ranges with respect to employee and director profit-sharing compensation, as set forth in the company's articles of incorporation

IV. Operational Highlights

4.1 Business Activities

4.1.1 Business Scope

4.1.1.1 Main business content

4.1.1.2 Business Proportions (2025)

4.1.1.3 The company's current main product (service) items

4.1.1.4 New products (services) planned to be developed

4.1.2 Industry Overview

4.1.2.1 Industry Development and Current Status

4.1.2.3 Product Development Trends

4.1.2.4 Product Competition Situation

4.1.3 Technology and R&D Overview

4.1.3.1 Levels of Research and Development Technology

4.1.3.2 The research and development expenses

4.1.3.3 Technologies and products successfully developed in the last two years 2025

2024

4.1.4 Long and Short-Term Business Development Plans

4.1.4.1 Short-term plans

4.1.4.2 Long-term Plan

4.2 Market and Sales Overview

4.2.1 Market Analysis

4.2.1.1 Sales region of the main products

4.2.1.2 Market share

4.2.1.3 Future supply and demand situation and growth of the market

SONIX Annual Report 2025