SONIX — Audit Report / Information 2025

Apr 29, 2026

Sonix Technology Co., Ltd.

Parent Company Only Financial Statements for the Years Ended December 31, 2025 and 2024 and Independent Auditors’ Report

INDEPENDENT AUDITORS’ REPORT

The Board of Directors and Shareholders Sonix Technology Co., Ltd.

Opinion

We have audited the accompanying financial statements of Sonix Technology Co., Ltd. (the “Company”), which comprise the balance sheets as of December 31, 2025 and 2024, and the statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the financial statements, including material accounting policy information (collectively referred to as the “financial statements”).

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and its financial performance and its cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Financial Statement Audit and Attestation Engagements of Certified Public Accountants and the Standards on Auditing of the Republic of China. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with The Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

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The key audit matters identified in the Company’s financial statements for the year ended December 31, 2025 are stated as follows:

Occurrence of Revenue

The Group’s operating income mainly comes from transactions generated from R&D, design, manufacturing and sales of voice controllers, microcontrollers, video/image controllers, wireless multimedia, optical identification and so on. In 2025, some products accounted for a significant portion of total revenue and had a significant impact on the financial statements. Therefore, there is a risk that revenue from these products may not have been recognized in accordance with IFRSs. Thus, we identified the occurrence of revenue for specific products as a key audit matter. Refer to Note 4 to the consolidated financial statements for the accounting policies and details of revenue recognition.

We performed the following main audit procedures for the occurrence of revenue:

1. We obtained an understanding of and tested the design and operating effectiveness of the key controls with regard to the occurrence of revenue.

2. We selected samples from specific products’ sales details, and we checked the original documents. In addition, we performed external confirmation procedures by sending confirmation requests to relevant counterparties. We also verified the collections and other procedures performed and confirmed that there were no abnormalities in the occurrence of operating income.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance, including the supervisors, are responsible for overseeing the Company’s financial reporting process.

Auditors’ Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Standards on Auditing of the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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As part of an audit in accordance with the Standards on Auditing of the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

1. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

2. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.

3. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

4. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.

5. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

6. Obtain sufficient and appropriate audit evidence regarding the financial information of entities or business activities within the Company to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements for the year ended December 31, 2025 and are therefore the key audit matters. We describe these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

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The engagement partners on the audits resulting in this independent auditors’ report are Shih Chieh Chou and Chih Yuan Chen.

Deloitte & Touche Taipei, Taiwan Republic of China

March 11, 2026

Notice to Readers

The accompanying financial statements are intended only to present the financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and financial statements shall prevail.

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SONIX TECHNOLOGY CO., LTD.

PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

ASSETS CURRENT ASSETS Cash and cash equivalents (Notes 4 and 6) Financial assets at fair value through profit or loss - current (Note 4) Financial assets at amortized cost - current (Notes 4, 8 and 24) Trade receivables from unrelated parties (Notes 4 and 9) Trade receivables from related parties (Notes 4 and 23) Inventories (Notes 4, 5 and 10) Other current assets (Note 23) Total current assets NON-CURRENT ASSETS Financial assets at fair value through other comprehensive income - non-current (Notes 4 and 7) Investments accounted for using equity method (Notes 4 and 11) Property, plant and equipment (Notes 4, 12 and 24) Investment properties (Notes 4 and 13) Intangible assets (Notes 4 and 14) Deferred tax assets (Notes 4 and 19) Refundable deposits Net defined benefit assets (Notes 4 and 16) Total non-current assets TOTAL LIABILITIES AND EQUITY CURRENT LIABILITIES Trade payables to unrelated parties (Notes 4 and 23) Trade payables to related parties (Notes 4 and 23) Other payables (Note 15) Current tax liabilities (Notes 4 and 19) Other current liabilities Total current liabilities NON-CURRENT LIABILITIES Provisions - non-current (Note 4) Deferred tax liabilities (Notes 4 and 19) Guarantee deposits Total non-current liabilities Total liabilities EQUITY ATTRIBUTABLE TO OWNERS OF THE COMPANY (Notes 4 and 17) Share capital Ordinary shares Capital surplus Retained earnings Legal reserve Special reserve Unappropriated earnings Total retained earnings Other equity Total equity TOTAL		2025 Amount % $ 935,575 23 25,800 1 240,277 6 172,303 4 105,769 3 530,139 13 64,402 2 2,074,265 52 285,009 7 965,643 24 328,272 8 109,474 3 140,445 4 66,610 2 2,540 - 3,160 - 1,901,153 48 $ 3,975,418 100 $ 140,681 3 3,226 - 142,160 4 6,820 - 113,872 3 406,759 10 11,490 1 3,801 - 35,866 1 51,157 2 457,916 12 1,678,770 42 62,661 2 1,257,692 31 228 - 469,026 12 1,726,946 43 49,125 1 3,517,502 88 $ 3,975,418 100		2024
				Amount % $ 1,097,350 27 22,551 1 140,240 3 201,359 5 68,254 2 463,058 12 55,100 1 2,047,912 51 216,202 6 1,096,477 27 328,070 8 110,643 3 159,546 4 50,766 1 2,545 - 1,089 - 1,965,338 49 $ 4,013,250 100 $ 135,878 3 - - 140,943 3 30,221 1 109,707 3 416,749 10 34,456 1 3,260 - 39,739 1 77,455 2 494,204 12 1,678,770 42 62,661 2 1,239,081 31 228 - 534,349 13 1,773,658 44 3,957 - 3,519,046 88 $ 4,013,250 100

The accompanying notes are an integral part of the parent company only financial statements.

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SONIX TECHNOLOGY CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars, Except Earnings Per Share)

OPERATING REVENUE (Notes 4 and 23) Sales OPERATING COSTS (Notes 10, 18 and 23) Cost of goods sold GROSS PROFIT UNREALIZED LOSS (GAIN) ON THE TRANSACTIONS WITH SUBSIDIARIES (Note 4) REALIZED LOSS ON THE TRANSACTIONS WITH SUBSIDIARIES REALIZED GROSS PROFIT OPERATING EXPENSES (Notes 14, 16, 18 and 23) Selling and marketing expenses General and administrative expenses Research and development expenses Expected credit gain Total operating expenses PROFIT FROM OPERATIONS NON-OPERATING INCOME AND EXPENSES Other income (Notes 18 and 23) Other gains and losses (Notes 18 and 25) Share of profit or loss of associates Interest revenue (Note 18) Total non-operating income and expenses PROFIT BEFORE INCOME TAX INCOME TAX EXPENSE (Notes 4 and 19) NET PROFIT FOR THE YEAR		2025 Amount % $ 2,348,848 100 1,337,163 57 1,011,685 43 (60,898) (3) 66,169 3 1,016,956 43 53,550 2 111,173 5 636,547 27 (14) - 801,256 34 215,700 9 22,126 1 (29,284) (1) (107,195) (5) 19,311 1 (95,042) (4) 120,658 5 120 - 120,538 5		2024
				Amount % $ 2,385,656 100 1,301,114 54 1,084,542 46 (68,835) (3) 79,462 3 1,095,169 46 52,449 2 121,641 5 687,810 29 (22) - 861,878 36 233,291 10 40,345 2 41,528 2 (135,949) (6) 20,857 1 (33,219) (1) 200,072 9 20,982 1 179,090 8 (Continued)

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SONIX TECHNOLOGY CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars, Except Earnings Per Share)

OTHER COMPREHENSIVE INCOME AND LOSS Items that will not be reclassified subsequently to profit or loss: Remeasurement of defined benefit plans (Notes 4 and 16) Unrealized gain on investments in equity instruments at fair value through other comprehensive income Share of the other comprehensive loss of associated accounted for using the equity method Income tax relating to items that will not be reclassified subsequently to profit or loss (Note 19) Items that may be reclassified subsequently to profit or loss: Exchange differences on translation of the financial statements of foreign operations Other comprehensive income for the year, net of income tax TOTAL COMPREHENSIVE INCOME FOR THE YEAR EARNINGS PER SHARE (Note 20) Basic Diluted		2025 Amount % $ 783 - 68,807 3 (112) - (156) - 69,322 3 (23,527) (1) 45,795 2 $ 166,333 7 $ 0.72 $ 0.71		2024
				Amount % $ 8,769 - (82,243) (3) 752 - (1,754) - (74,476) (3) 54,269 2 (20,207) (1) $ 158,883 7 $ 1.07 $ 1.06
		$		$

The accompanying notes are an integral part of the parent company only financial statements.

(Concluded)

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SONIX TECHNOLOGY CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

BALANCE AT JANUARY 1, 2024 Appropriation of 2023 earnings Legal reserve Cash dividends Reversal of special reserve Net profit for the year ended December 31, 2024 Other comprehensive income (loss) for the year ended December 31, 2024, net of income tax Total comprehensive income (loss) for the year ended December 31, 2024 BALANCE AT DECEMBER 31, 2024 Appropriation of 2024 earnings Legal reserve Cash dividends Net profit for the year ended December 31, 2025 Other comprehensive income (loss) for the year ended December 31, 2025, net of income tax Total comprehensive income (loss) for the year ended December 31, 2025 BALANCE AT DECEMBER 31, 2025		Capital Surplus Share Capital Ordinary Shares (In Thousands) Ordinary Shares Shares Issued at Premium 167,877 $ 1,678,770 $ 62,661 - - - - - - - - - - - - - - - - - - 167,877 1,678,770 62,661 - - - - - - - - - - - - - - - 167,877 $ 1,678,770 $ 62,661	Retained Earnings	Total $ 1,789,005 - (201,452) - 179,090 7,015 186,105 1,773,658 - (167,877) 120,538 627 121,165 $ 1,726,946	Other Equity	Total $ 31,179 - - - - (27,222) (27,222) 3,957 - - - 45,168 45,168 $ 49,125	Total Equity $ 3,561,615 - (201,452) - 179,090 (20,207) 158,883 3,519,046 - (167,877) 120,538 45,795 166,333 $ 3,517,502
					Exchange Differences on Translation of the Financial Unrealized Gain (Loss) on Financial Assets at Fair Value Through Statements of Other Foreign Operations Comprehensive Income $ (57,870) $ 89,049 - - - - - - - - 54,269 (81,491) 54,269 (81,491) (3,601) 7,558 - - - - - - (23,527) 68,695 (23,527) 68,695 $ (27,128) $ 76,253
		Shares (In Thousands) 167,877 - - - - - - 167,877 - - - - - 167,877	Legal Reserve Special Reserve Unappropriated Earnings $ 1,210,820 $ 66,015 $ 512,170 28,261 - (28,261) - - (201,452) - (65,787) 65,787 - - 179,090 - - 7,015 - - 186,105 1,239,081 228 534,349 18,611 - (18,611) - - (167,877) - - 120,538 - - 627 - - 121,165 $ 1,257,692 $ 228 $ 469,026

The accompanying notes are an integral part of the parent company only financial statements.

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SONIX TECHNOLOGY CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

CASH FLOWS FROM OPERATING ACTIVITIES Income before income tax from continuing operations Adjustments for: Depreciation expense Amortization expense Expected credit loss reversed on trade receivables Net (gain) loss on fair value changes of financial assets at fair value through profit or loss Interest income Dividend income Share of loss of associates and joint ventures Loss on disposal of property, plant and equipment Reversal of write-downs of inventory and loss of obsolete inventory Net (gain) loss on foreign currency exchange Changes in operating assets and liabilities Trade receivables Inventories Other current assets Net defined benefit assets Trade payables Other payables Provisions for employee benefits Other current liabilities Net defined benefit liabilities Cash generated from operations Interest received Dividends received Income tax paid Net cash generated from operating activities CASH FLOWS FROM INVESTING ACTIVITIES Purchase of financial assets at amortized cost Disposal of financial assets at amortized cost Payments for property, plant and equipment Increase in refundable deposits Decrease in refundable deposits Payments for intangible assets Net cash generated from investing activities	2025 $ 120,658 38,107 24,456 (14) (3,249) (19,311) (8,143) 107,195 - 2,609 (3,163) (6,074) (69,690) (9,820) (2,071) 7,395 1,210 (22,966) 4,014 (357) 160,786 19,845 8,143 (37,839) 150,935 (100,037) - (27,635) (81) 9 (14,860) (142,604)	2024 $ 200,072 44,177 22,241 (22) 137 (20,857) (12,214) 135,949 83 1,558 89 (298) 124,722 2,818 (1,089) 13,823 2,065 9,679 (9,654) (9,936) 503,343 20,324 12,214 (57,445) 478,436 (34) 100,000 (16,144) (9) - (46,849) 36,964

(Continued)

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SONIX TECHNOLOGY CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (In Thousands of New Taiwan Dollars)

CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from guarantee deposits received Refund of guarantee deposits received Dividends paid to owners of the Company Net cash used in financing activities NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	2025 $ 2,044 (4,273) (167,877) (170,106) (161,775) 1,097,350 $ 935,575	2024 $ 1,679 (3,799) (201,452) (203,572) 311,828 785,522 $ 1,097,350

The accompanying notes are an integral part of the parent company only financial statements.

(Concluded)

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SONIX TECHNOLOGY CO., LTD.

NOTES TO PARENT COMPANY ONLY FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 (Amounts in Thousands of New Taiwan Dollars, Unless Specified Otherwise)

1. GENERAL INFORMATION

Sonix Technology Co., Ltd. (the “Company”) was incorporated in the Republic of China (“ROC”) in July 1996. The Company mainly develops, designs, manufactures and trades semiconductors.

The Company was listed at OTC market on November 27, 2000. The Company’s shares have been traded at the Taiwan Stock Exchange since August 25, 2003.

For greater comparability and consistency of financial reporting, the financial statements are presented in New Taiwan dollars since the Company’s stocks are listed on the Taipei Exchange.

2. APPROVAL OF FINANCIAL STATEMENTS

The financial statements were approved by the Company’s board of directors on March 11, 2026.

3. APPLICATION OF NEW, AMENDED AND REVISED STANDARDS AND INTERPRETATIONS

• a. Initial application of the amendments to the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC), and SIC Interpretations (SIC) (collectively, the “IFRS Accounting Standards”) endorsed and issued into effect by the Financial Supervisory Commission (FSC)

Except for the following, the initial application of the IFRS Accounting Standards endorsed and issued into effect by the FSC did not have material impact on the Group’s accounting policies:

Amendments to IAS 21 “Lack of Exchangeability”

The initial application of the amendments to IAS 21 “Lack of Exchangeability” did not have a material impact on the Group’s accounting policies.

• b. The IFRS Accounting Standards endorsed by the FSC for application starting from 2025

New, Amended and Revised Standards and Interpretations Amendments to IFRS 9 and IFRS 7 “Amendments to the Classification and Measurement of Financial Instruments” Amendments to IFRS 9 and IFRS 7 “Contracts Referencing Nature-dependent Electricity” Annual Improvements to IFRS Accounting Standards - Volume 11 IFRS 17 “Insurance Contracts” (including the 2020 and 2021 amendments to IFRS 17)	Effective Date Announced by International Accounting Standards Board (IASB)
	January 1, 2026 January 1, 2026 January 1, 2026 January 1, 2023

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Amendments to IFRS 9 and IFRS 7 “Amendments to the Classification and Measurement of Financial Instruments”

• 1) Amendments to the application guidance on classification of financial assets

The amendments primarily revise the requirements for the classification of financial assets, including:

• a) If a financial asset contains a contingent feature that could change the timing or amount of contractual cash flows and the contingent event itself does not relate directly to changes in basic lending risks and costs (e.g., whether the debtor achieves a contractually specified reduction in carbon emissions), the contractual cash flows of the financial asset are considered solely payments of principal and interest on the principal amount outstanding if, and only if,

  • In all possible scenarios (both before and after the occurrence of a contingent event), the contractual cash flows are solely payments of principal and interest on the principal amount outstanding; and

  • In all possible scenarios, the contractual cash flows are not significantly different from the contractual cash flows on a financial instrument with identical contractual terms but without such a contingent feature.

• b) To clarify that a financial asset has non-recourse features when an entity’s ultimate right to receive cash flows is contractually limited to the cash flows generated by specified assets.

• c) To clarify that the characteristics of contractually linked instruments include the prioritization of payments to the holders of financial assets through multiple contractually linked instruments (tranches) established by a waterfall payment structure, resulting in concentrations of credit risk and a disproportionate allocation of cash shortfalls from the underlying pool among the tranches.

• 2) The amendments to the application guidance on derecognition of financial liabilities

The amendments mainly clarify that a financial liability is derecognized on the settlement date. However, when a financial liability is settled in cash through an electronic payment system, the Group may choose to derecognize the financial liability before the settlement date if, and only if, the Group has initiated a payment instruction that resulted in:

• The Group having no practical ability to withdraw, stop or cancel the payment instruction;

• The Group having no practical ability to access the cash to be used for settlement as a result of the payment instruction; and

• The settlement risk associated with the electronic payment system being insignificant.

An entity shall apply the amendments retrospectively but the entity is not required to restate prior periods. The effect of initially applying the amendments shall be recognized as an adjustment to the opening balance at the date of initial application. An entity may restate prior periods if, and only if, it is possible to do so without the use of hindsight.

Except for the impact described above, as of the date the consolidated financial statements were authorized for issue, the Group has assessed that the application of other standards and interpretations will not have a material impact on the Group’s financial position and financial performance.

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• c. New IFRS Accounting Standards in issue but not yet endorsed and issued into effect by the FSC

Effective Date New, Amended and Revised Standards and Interpretations Announced by IASB (Note 1)

Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets To be determined by IASB between an Investor and its Associate or Joint Venture” IFRS 18 “Presentation and Disclosure in Financial Statements” January 1, 2027 (Note 2) IFRS 19 “Subsidiaries without Public Accountability: Disclosures” January 1, 2027 (including the 2025 amendments to IFRS 19) Amendments to IAS 21 “Translation to a Hyperinflationary January 1, 2027 Presentation Currency”

• Note 1: Unless stated otherwise, the above IFRS Accounting Standards are effective for annual reporting periods beginning on or after their respective effective dates.

• Note 2: On September 25, 2025, the FSC announced that IFRS 18 will become effective from January 1, 2028. Domestic entities may elect to apply IFRS 18 earlier, provided that IFRS 18 has been endorsed by the FSC.

IFRS 18 “Presentation and Disclosure in Financial Statements” and consequential amendments

IFRS 18 will supersede IAS 1 “Presentation of Financial Statements”. The main changes comprise:

• Classification of income and expenses presented in the statement of profit or loss into the operating, investing, financing, income taxes and discontinued operations categories. The Group is required to assess whether it has specified main business activities, including investing in particular types of assets and providing financing to customers.

• The statement of profit or loss shall present totals and subtotals for operating profit or loss, profit or loss before financing and income taxes and profit or loss.

• Provides guidance to enhance the requirements of aggregation and disaggregation: The Group shall identify the assets, liabilities, equity, income, expenses and cash flows that arise from individual transactions or other events and shall classify and aggregate them into groups based on shared characteristics, so as to result in the presentation in the primary financial statements of line items that have at least one similar characteristic. The Group shall disaggregate items with dissimilar characteristics in the primary financial statements and in the notes. The Group labels items as “other” only if it cannot find a more informative label.

• Disclosures on Management-defined Performance Measures (MPMs): When in public communications outside financial statements and communicating to users of financial statements management’s view of an aspect of the financial performance of the Group as a whole, the Group shall disclose related information about its MPMs in a single note to the financial statements, including the description of such measures, calculations, reconciliations to the subtotal or total specified by IFRS Accounting Standards and the income tax and non-controlling interests effects of related reconciliation items.

In addition, the following consequential amendments have been made to IAS 7 “Statement of Cash Flows”:

• The Group shall use operating profit or loss as the starting point when presenting cash flows from operating activities under the indirect method.

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• Interest and dividends received by the Group shall be classified as investing activities, while interest and dividends paid shall be classified as financing activities. However, if, after assessment, the Group has a specific main operating activity, it shall determine how to classify dividends received, interest received and interest paid in the statement of cash flows by referring to how it classifies dividend income, interest income and interest expense in the statement of profit or loss. The total of each of these cash flows shall be classified in a single category in the statement of cash flows.

Except for the above impact, as of the date the consolidated financial statements were authorized for issue, the Group is continuously assessing the other impacts of the above amended standards and interpretations on the Group’s financial position and financial performance and will disclose the relevant impact when the assessment is completed.

4. SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION

• a. Statement of compliance

The financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the IFRS Accounting Standards as endorsed by the Financial Supervisory Commission.

• b. Basis of preparation

The financial statements have been prepared on the historical cost basis except for the financial instruments which are measured at fair value, and net defined benefit liabilities which are measured at the present value of the defined benefit obligation less the fair value of plan assets.

The fair value measurements, which are grouped into Levels 1 to 3 based on the degree to which the fair value measurement inputs are observable and based on the significance of the inputs to the fair value measurement in its entirety, are described as follows:

• 1) Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities;

• 2) Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and

• 3) Level 3 inputs are unobservable inputs for an asset or liability.

When preparing these parent company only financial statements, the Company used the equity method to account for its investments in subsidiaries and associates. In order for the amounts of the net profit for the year, other comprehensive income for the year and total equity in the parent company only financial statements to be the same with the amounts attributable to the owners of the Company in its consolidated financial statements, adjustments arising from the differences in accounting treatments between the parent company only basis and the consolidated basis were made to investments accounted for using the equity method, the share of profit or loss of subsidiaries and associates, the share of other comprehensive income of subsidiaries and associates and the related equity items, as appropriate, in these parent company only financial statements.

• c. Classification of current and non-current assets and liabilities

Current assets include:

• 1) Assets held primarily for the purpose of trading;

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• 2) Assets expected to be realized within 12 months after the reporting period; and

• 3) Cash and cash equivalents unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period.

Current liabilities include:

• 1) Liabilities held primarily for the purpose of trading;

• 2) Liabilities due to be settled within 12 months after the reporting period, even if an agreement to refinance, or to reschedule payments, on a long-term basis is completed after the reporting period and before the financial statements are authorized for issue; and

• 3) Liabilities for which the Company does not have the substantial right at the end of the reporting period to defer settlement for at least 12 months after the reporting period.

Assets and liabilities that are not classified as current are classified as non-current.

• d. Foreign currencies

In preparing the financial statements of each individual entity in the Company, transactions in currencies other than the entity’s functional currency (i.e., foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions.

At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Exchange differences on monetary items arising from settlement or translation are recognized in profit or loss in the period.

Non-monetary items denominated in foreign currencies that are measured at fair value are retranslated at the rates prevailing at the date when the fair value is determined. Exchange differences arising from the retranslation of non-monetary items are included in profit or loss for the period except for exchange differences arising from the retranslation of non-monetary items, in respect of which gains and losses are recognized directly in other comprehensive income; in which cases, the exchange differences are also recognized directly in other comprehensive income.

Non-monetary items denominated in a foreign currency and measured at historical cost are stated in the reporting currency as originally translated from the foreign currency.

For the purpose of presenting financial statements, the functional currencies of the Company its foreign operations (including subsidiaries in other countries that use currencies which are different from the currency of the Company) are translated into the presentation currency, the New Taiwan dollar, as follows: Assets and liabilities are translated at the exchange rates prevailing at the end of the reporting period; and income and expense items are translated at the average exchange rates for the period. The resulting currency translation differences are recognized in other comprehensive income.

e. Inventories

Inventories consist of raw materials, supplies, finished goods and work-in-process and are stated at the lower of cost or net realizable value. Inventory write-downs are made by item, except where it may be appropriate to group similar or related items. The net realizable value is the estimated selling price of inventories less all estimated costs of completion and costs necessary to make the sale. Inventories are recorded at their weighted-average costs.

• 15 -

f. Investments in subsidiaries

The Company uses the equity method to account for its investments in subsidiaries.

A subsidiary is an entity that is controlled by the Company.

Under the equity method, an investment in a subsidiary is initially recognized at cost and adjusted thereafter to recognize the Company’s share of the profit or loss and other comprehensive income of the subsidiary. The Company also recognizes the changes in the Company’s share of equity of subsidiaries.

Changes in the Company’s ownership interest in a subsidiary that do not result in the Company losing control of the subsidiary are accounted for as equity transactions. The Company recognizes directly in equity any difference between the carrying amount of the investment and the fair value of the consideration paid or received.

When the Company’s share of loss of a subsidiary exceeds its interest in that subsidiary (which includes any carrying amount of the investment accounted for using the equity method and long-term interests that, in substance, form part of the Company’s net investment in the subsidiary), the Company continues recognizing its share of further loss, if any.

The Company assesses its investment for any impairment by comparing the carrying amount with the estimated recoverable amount as assessed based on the investee’s financial statements as a whole. Impairment loss is recognized when the carrying amount exceeds the recoverable amount. If the recoverable amount of the investment subsequently increases, the Company recognizes a reversal of the impairment loss; the adjusted post-reversal carrying amount should not exceed the carrying amount that would have been recognized (net of amortization or depreciation) had no impairment loss been recognized in prior years. An impairment loss recognized on goodwill cannot be reversed in a subsequent period.

When the Company loses control of a subsidiary, it recognizes the investment retained in the former subsidiary at its fair value at the date when control is lost. The difference between the fair value of the retained investment plus any consideration received and the carrying amount of the previous investment at the date when control is lost is recognized as a gain or loss in profit or loss. Besides this, the Company accounts for all amounts previously recognized in other comprehensive income in relation to that subsidiary on the same basis as would be required had the Company directly disposed of the related assets or liabilities.

Profit or loss resulting from downstream transactions is eliminated in full only in the parent company only financial statements. Profit and loss resulting from upstream transactions and transactions between subsidiaries is recognized only in the parent company only financial statements and only to the extent of interests in the subsidiaries that are not related to the Company.

g. Property, plant and equipment

Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment loss.

Depreciation of property, plant and equipment is recognized using the straight-line method. Each significant part is depreciated separately. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effects of any changes in the estimates accounted for on a prospective basis.

On derecognition of an item of property, plant and equipment, the difference between the sales proceeds and the carrying amount of the asset is recognized in profit or loss.

• 16 -

• h. Investment properties

Investment properties are properties held to earn rentals or for capital appreciation.

Investment properties are initially measured at cost, including transaction costs. Subsequent to initial recognition, investment properties are measured at cost less accumulated depreciation and accumulated impairment loss. Depreciation is recognized using the straight-line method.

On derecognition of an investment property, the difference between the net disposal proceeds and the carrying amount of the asset is included in profit or loss.

• i. Intangible assets

• 1) Intangible assets acquired separately

Intangible assets with finite useful lives that are acquired separately are initially measured at cost and subsequently measured at cost less accumulated amortization and accumulated impairment loss. Amortization is recognized on a straight-line basis. The estimated useful lives, residual values, and amortization methods are reviewed at the end of each reporting period, with the effect of any changes in the estimates accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are measured at cost less accumulated impairment loss.

• 2) Derecognition of intangible assets

On derecognition of an intangible asset, the difference between the net disposal proceeds and the carrying amount of the asset is recognized in profit or loss.

• j. Impairment of property, plant and equipment, investment properties and intangible assets

At the end of each reporting period, the Company reviews the carrying amounts of its property, plant and equipment, investment properties and intangible assets, to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually and whenever there is an indication that the assets may be impaired.

The recoverable amount is the higher of fair value less costs to sell and value in use. If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount, with the resulting impairment loss recognized in profit or loss.

When an impairment loss is subsequently reversed, the carrying amount of the corresponding asset or cash-generating unit is increased to the revised estimate of its recoverable amount, but only to the extent of the carrying amount that would have been determined had no impairment loss been recognized on the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized in profit or loss.

• k. Financial instruments

Financial assets and financial liabilities are recognized when an entity in the Company becomes a party to the contractual provisions of the instruments.

• 17 -

Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issuance of financial assets and financial liabilities (other than financial assets and financial liabilities at FVTPL) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss.

1) Financial assets

All regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis.

a) Measurement categories

Financial assets are classified into the following categories: Financial assets at FVTPL, financial assets at amortized cost and investments in debt instruments and equity instruments at FVTOCI.

• i. Financial assets at FVTPL

Financial assets at FVTPL are subsequently measured at fair value, and any dividends, interest earned and remeasurement gains or losses on such financial assets are recognized in other gains or losses. Fair value is determined in the manner described in Note 22.

• ii. Financial assets at amortized cost

Financial assets that meet the following conditions are subsequently measured at amortized cost:

• i) The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash flows; and

• ii) The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

Subsequent to initial recognition, financial assets at amortized cost, including cash and cash equivalents, notes receivable and trade receivables at amortized cost, are measured at amortized cost, which equals the gross carrying amount determined using the effective interest method less any impairment loss. Exchange differences are recognized in profit or loss.

Interest income is calculated by applying the effective interest rate to the gross carrying amount of such a financial asset, except for:

• i) Purchased or originated credit-impaired financial assets, for which interest income is calculated by applying the credit adjusted effective interest rate to the amortized cost of such financial assets; and

• ii) Financial assets that are not credit impaired on purchase or origination but have subsequently become credit impaired, for which interest income is calculated by applying the effective interest rate to the amortized cost of such financial assets in subsequent reporting periods.

• 18 -

A financial asset is credit impaired when one or more of the following events have occurred:

• i) Significant financial difficulty of the issuer or the borrower;

• ii) Breach of contract, such as a default;

• iii) It is becoming probable that the borrower will enter bankruptcy or undergo a financial reorganization; or

• iv) The disappearance of an active market for that financial asset because of financial difficulties.

Cash equivalents include with original maturities within 3 months from the date of acquisition, which are highly liquid, readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. These cash equivalents are held for the purpose of meeting short-term cash commitments.

• iii. Investments in equity instruments at FVTOCI

On initial recognition, the Company may make an irrevocable election to designate investments in equity instruments as at FVTOCI. Designation as at FVTOCI is not permitted if the equity investment is held for trading or if it is contingent consideration recognized by an acquirer in a business combination.

Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. The cumulative gain or loss will not be reclassified to profit or loss on disposal of the equity investments; instead, it will be transferred to retained earnings.

Dividends on these investments in equity instruments are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the dividends clearly represent a recovery of part of the cost of the investment.

• b) Impairment of financial assets and contract assets

The Company recognizes a loss allowance for expected credit losses on financial assets at amortized cost (including trade receivables).

The Company always recognizes lifetime expected credit losses (ECLs) for trade receivables. For all other financial instruments, the Company recognizes lifetime ECLs when there has been a significant increase in credit risk since initial recognition. If, on the other hand, the credit risk on a financial instrument has not increased significantly since initial recognition, the Company measures the loss allowance for that financial instrument at an amount equal to 12-month ECLs.

Expected credit losses reflect the weighted average of credit losses with the respective risks of default occurring as the weights. Lifetime ECLs represent the expected credit losses that will result from all possible default events over the expected life of a financial instrument. In contrast, 12-month ECLs represent the portion of lifetime ECLs that is expected to result from default events on a financial instrument that are possible within 12 months after the reporting date.

• 19 -

For internal credit risk management purposes, the Company determines that the following situations indicate that a financial asset is in default (without taking into account any collateral held by the Company):

• i. Internal or external information show that the debtor is unlikely to pay its creditors.

• ii. When a financial asset is more than 180 days past due unless the Company has reasonable and corroborative information to support a more lagged default criterion.

The impairment loss of all financial assets is recognized in profit or loss by a reduction in their carrying amounts through a loss allowance account, except for investments in debt instruments that are measured at FVTOCI, for which the loss allowance is recognized in other comprehensive income and the carrying amounts of such financial assets are not reduced.

• c) Derecognition of financial assets

The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party.

On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss, and the cumulative gain or loss which had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss.

2) Equity instruments

Debt and equity instruments issued by an entity in the Company are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.

Equity instruments issued by an entity in the Company are recognized at the proceeds received, net of direct issue costs.

The repurchase of the Company’s own equity instruments is recognized in and deducted directly from equity, and its carrying amounts are calculated based on weighted average by share type. No gain or loss is recognized in profit or loss on the purchase, sale, issuance or cancellation of the Company’s own equity instruments.

3) Financial liabilities

• a) Subsequent measurement

All financial liabilities are measured at amortized cost using the effective interest method.

• b) Derecognition of financial liabilities

The difference between the carrying amount of a financial liability derecognized and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.

• 20 -

l. Revenue recognition

The Company identifies contracts with customers, allocates the transaction price to the performance obligations and recognizes revenue when performance obligations are satisfied.

For contracts entered into with the same customer (or related parties of the customer) at or near the same time, those contracts are accounted for as a single contract if the goods or services promised in the contracts are a single performance obligation.

Revenue from the sale of goods

Revenue from the sale of goods comes from sales of consumer IC and multimedia IC. Sales of consumer IC and multimedia IC are recognized as revenue when the goods are delivered to the customer’s specific location because it is the time when the customer has full discretion over the manner of distribution and price to sell the goods, has the primary responsibility for sales to future customers and bears the risks of obsolescence.

The Company does not recognize revenue on materials delivered to subcontractors because this delivery does not involve a transfer of control.

m. Leases

At the inception of a contract, the Company assesses whether the contract is, or contains, a lease.

1) The Company as lessor

Leases are classified as finance leases whenever the terms of a lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases.

Lease payments (less any lease incentives payable) from operating leases are recognized as income on a straight-line basis over the terms of the relevant leases.

When a lease includes both land and building elements, the Company assesses the classification of each element separately as a finance or an operating lease based on the assessment as to whether substantially all the risks and rewards incidental to ownership of each element have been transferred to the lessee. The lease payments are allocated to between the land and the building elements in proportion to the relative fair values of the leasehold interests in the land element and building element of the lease at the inception of a contract. If the allocation of the lease payments can be made reliably, each element is accounted for separately in accordance with its lease classification. When the lease payments cannot be allocated reliably to the land and building elements, the entire lease is generally classified as a finance lease unless it is clear that both elements are operating leases; in which case, the entire lease is classified as an operating lease.

2) The Company as lessee

The Company recognizes right-of-use assets and lease liabilities for all leases at the commencement date of a lease, except for short-term leases and low-value asset leases accounted for by applying a recognition exemption where lease payments are recognized as expenses on a straight-line basis over the lease terms.

• n. Government grants

Government grants are not recognized until there is reasonable assurance that the Group will comply with the conditions attached to them and that the grants will be received.

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Government grants related to income are recognized in other income on a systematic basis over the periods in which the Group recognizes as expenses the related costs that the grants intend to compensate. Specifically, government grants whose primary condition is that the Group should purchase, construct or otherwise acquire non-current assets are recognized as a deduction from the carrying amount of the relevant assets and recognized in profit or loss on a systematic and rational basis over the useful lives of the related assets.

Government grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognized in profit or loss in the period in which they are received.

• o. Employee benefits

• 1) Short-term employee benefits

Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for the related services.

• 2) Retirement benefits

Payments to defined contribution retirement benefit plans are recognized as expenses when employees have rendered services entitling them to the contributions.

Defined benefit costs (including service cost, net interest and remeasurement) under defined benefit retirement benefit plans are determined using the projected unit credit method. Service cost (including current service cost, and net interest on the net defined benefit liabilities (assets)) are recognized as employee benefits expense in the period in which they occur. Remeasurement, comprising actuarial gains and losses, and the return on plan assets (excluding interest), is recognized in other comprehensive income in the period in which it occurs. Remeasurement recognized in other comprehensive income is reflected immediately in retained earnings and will not be reclassified to profit or loss.

Net defined benefit liabilities (assets) represent the actual deficit (surplus) in the Company’s defined benefit plans. Any surplus resulting from this calculation is limited to the present value of any refunds from the plans or reductions in future contributions to the plans.

• 3) Other long-term employee benefits

Other long-term employee benefits are accounted for in the same way as the accounting required for defined benefit plans except that remeasurement is recognized in profit or loss.

• p. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

• 1) Current tax

Income tax payable (recoverable) is based on taxable profit (loss) for the year determined according to the applicable tax laws of each tax jurisdiction.

According to the Income Tax Act in the ROC, an additional tax on unappropriated earnings is provided for in the year the shareholders approve to retain earnings.

Adjustments of prior years’ tax liabilities are added to or deducted from the current year’s tax provision.

• 22 -

2) Deferred tax

Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities and the corresponding tax bases used in the computation of taxable profit.

Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences, and unused tax credits for research and development expenditures to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized.

Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries and associates and interests in joint ventures, except where the Company is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments and interests are recognized only to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future.

The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the assets to be recovered. A previously unrecognized deferred tax asset is also reviewed at the end of each reporting period and recognized to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liabilities are settled or the assets are realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

• 3) Current and deferred taxes

Current and deferred taxes are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred taxes are also recognized in other comprehensive income or directly in equity, respectively.

Where current tax or deferred tax arises from the initial accounting for the acquisition of a subsidiary, the tax effect is included in the accounting for the investments in a subsidiary.

5. MATERIAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the Company’s accounting policies, management is required to make judgments, estimations and assumptions on the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

In developing material accounting estimates, the Group considers the potential effects of inflation, interest rate fluctuations and US reciprocal tariffs on the cash flow projection, growth rates, discount rates, profitability, and other relevant material estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised if the revisions affect only that period or in the period of the revisions and future periods if the revisions affect both current and future periods.

• 23 -

Write-down of Inventory

The net realizable value of inventories is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The estimation of net realizable value is based on current market conditions and historical experience with product sales of a similar nature. Changes in market conditions may have a material impact on the estimation of the net realizable value.

6. CASH AND CASH EQUIVALENTS

Cash on hand Checking accounts and demand deposits Cash equivalents (investments with original maturities of 3 months or less) Time deposits Repurchase agreements collateralized by bonds		December 31	December 31
		2025 $ 75 607,980 150,000 177,520 $ 935,575	2024 $ 75 558,845 360,855 177,575 $ 1,097,350

The market rate intervals of cash in the bank at the end of the reporting period were as follows:

Bank balance Time deposits with original maturities of less than 3 months Repurchase agreements collateralized by bonds	**December 31 **
	2025 2024 0.005%-0.725% 0.005%-0.9% 1.6%-1.66% 1.45%-4.3% 3.5%-3.8% 4.4%-4.7%

7. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

Non-current Domestic investments Listed shares Ordinary shares - Champion Microelectronic Corp. Unlisted shares Ordinary shares - Ours Technology Inc.		December 31	December 31
		2025 $ 285,002 7 $ 285,009	2024 $ 216,195 7 $ 216,202

These investments are held for medium to long-term strategic purposes. Accordingly, the management elected to designate these investments in equity instruments as at FVTOCI as they believe that recognizing short-term fluctuations in these investments’ fair value in profit or loss would not be consistent with the Company’s strategy of holding these investments for long-term purposes.

• 24 -

8. FINANCIAL ASSETS AT AMORTIZED COST

Current Domestic investments Time deposits with original maturity of more than 3 months		December 31	December 31
		2025 $ 240,277	2024 $ 140,240

• a. As of December 31, 2025 and 2024, the interest rates for time deposits with original maturity of more than 3 months ranged from 1.415% to 1.7% per annum.

• b. Refer to Note 24 for information relating to investments in financial assets at amortized cost pledged as security.

9. TRADE RECEIVABLE

Trade receivables At amortized cost Gross carrying amount Less: Allowance for impairment loss		December 31	December 31
		2025 $ 176,021 (3,718) $ 172,303	2024 $ 205,091 (3,732) $ 201,359

Trade receivable

The average credit period of sales of goods was 60 days. No interest was charged on trade receivables. The Company adopted a policy of only dealing with entities that have good credit ratings, where appropriate, as a means of mitigating the risk of financial loss from defaults. The Company uses other publicly available financial information or its own trading records to rate its major customers. The Company’s exposure and the credit ratings of its counterparties are continuously monitored.

The Company measures the loss allowance for trade receivables at an amount equal to lifetime ECLs. As the Company’s historical credit loss experience does not show significantly different loss patterns for different customer segments, the provision for loss allowance based on past due status is not further distinguished according to the Company’s different customer base.

The Company writes off a trade receivable when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery. For trade receivables that have been written off, the Company continues to engage in enforcement activity to attempt to recover the receivables due. Where recoveries are made, these are recognized in profit or loss.

• 25 -

The following table details the loss allowance of trade receivables.

December 31, 2025

Expected credit loss rate Gross carrying amount Loss allowance (Lifetime ECLs) Amortized cost December 31, 2024 Expected credit loss rate Gross carrying amount Loss allowance (Lifetime ECLs) Amortized cost	Less than 60 Days 61 to 90 Days 0% 0% $ 171,841 $ - - - $ 171,841 $ - Less than 60 Days 61 to 90 Days 0% 16.96% $ 199,782 $ 1,899 - (322) $ 199,782 $ 1,577	91 to 180 Days 42.39% $ 802 (340) $ 462 91 to 180 Days 0% $ - - $ -	Over 180 Days 100% $ 3,378 (3,378) $ - Over 180 Days 100% $ 3,410 (3,410) $ -	Total $ 176,021 (3,718) $ 172,303 Total $ 205,091 (3,732) $ 201,359

The movements of the loss allowance of trade receivables were as follows:

Balance at January 1 Net remeasurement of loss allowance Balance at December 31	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 3,732 (14) $ 3,718	2024 $ 3,754 (22) $ 3,732

10. INVENTORIES

Finished goods Work in progress Raw materials		December 31	December 31
		2025 $ 95,152 273,061 161,926 $ 530,139	2024 $ 84,861 287,440 90,757 $ 463,058

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The nature of the cost of goods sold is as follows:

Cost of inventories sold Loss of obsolete inventory	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 1,334,554 2,609 $ 1,337,163	2024 $ 1,299,556 1,558 $ 1,301,114

As a result of the net realizable value rebounding, the benefit of inventory write-down was reversed.

11. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD

Investments in subsidiaries Investments in subsidiaries Unlisted companies Sonix Technology Ltd. Jian Mou Investment Corporation Sonix Technology K.K. Name of Subsidiary Sonix Technology Ltd. Jian Mou Investment Corporation Sonix Technology K.K.		December 31
		2025 2024 $ 965,643 $ 1,096,477 December 31
		2025 2024 $ 848,536 $ 983,363 102,925 101,815 14,182 11,299 $ 965,643 $ 1,096,477 Proportion of Ownership and Voting Rights
		December 31
		2025 2024 100% 100% 100% 100% 100% 100%

Refer to Tables 5 and 6 for the details of the subsidiaries indirectly held by the Company.

• 27 -

12. PROPERTY, PLANT AND EQUIPMENT

Cost Balance at January 1, 2024 Additions Disposals Balance at December 31, 2024 Accumulated depreciation Balance at January 1, 2024 Depreciation expense Disposals Balance at December 31, 2024 Carrying amount at December 31, 2024 Cost Balance at January 1, 2025 Additions Disposals Reclassified Balance at December 31, 2025 Accumulated depreciation Balance at January 1, 2025 Depreciation expense Disposals Balance at December 31, 2025 Carrying amount at December 31 2025	Freehold Land $ 110,984 - - $ 110,984 $ - - - $ - $ 110,984 $ 110,984 - - - $ 110,984 $ - - - $ - $ 110,984	Buildings Office Equipment Other Equipment $ 273,670 $ 202,817 $ 325,778 - 12,260 3,884 - (3,183) (2,060) $ 273,670 $ 211,894 $ 327,602 $ 88,113 $ 164,262 $ 305,858 5,896 22,704 14,407 - (3,183) (1,977) $ 94,009 $ 183,783 $ 318,288 $ 179,661 $ 28,111 $ 9,314 $ 273,670 $ 211,894 $ 327,602 - 17,234 10,401 - (4,789) - - - 9,505 $ 273,670 $ 224,339 $ 347,508 $ 94,009 $ 183,783 $ 318,288 5,620 18,054 13,264 - (4,789) - $ 99,629 $ 197,048 $ 331,552 $ 174,041 $ 27,291 $ 15,956	Total $ 913,249 16,144 (5,243) $ 924,150 $ 558,233 43,007 (5,160) $ 596,080 $ 328,070 $ 924,150 27,635 (4,789) (9,505) $ 956,501 $ 596,080 36,938 (4,789) $ 628,229 $ 328,272

The above items of property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives as follows:

Buildings Main buildings 50 years Renovation equipment 2-3 years Office equipment 2-3 years Other equipment 2-3 years

Property, plant and equipment pledged as collateral for bank borrowings are set out in Note 24.

• 28 -

13. INVESTMENT PROPERTIES

Cost Balance at January 1, 2024 and December 31, 2024 Accumulated depreciation Balance at January 1, 2024 Depreciation expense Balance at December 31, 2024 Carrying amount at December 31, 2024 Cost Balance at January 1, 2025 and December 31, 2025 Accumulated depreciation Balance at January 1, 2025 Depreciation expense Balance at December 31, 2025 Carrying amount at December 31, 2025	Amount $ 137,237 $ 25,424 1,170 $ 26,594 $ 110,643 $ 137,237 $ 26,594 1,169 $ 27,763 $ 109,474

The maturity analysis of lease payments receivable under operating leases of investment properties as of December 31, 2025 and 2024 was as follows:

1styear 2ndyear		December	31
		2025 $ 3,248 2,916 $ 6,164	2024 $ 4,886 359 $ 5,245

The investment properties are depreciated using the straight-line method over 50 years.

The investment properties of the company were measured by independent appraiser Mr. Zhou Shiyuan on January 2, 2026 using Level 3 input values. The evaluation is made with reference to market evidence such as transaction prices of similar real estate and objective net income of the appraisal target over the next one-year average period. The significant unobservable inputs used include discount rates and capitalization rates and the fair value as appraised.

• 29 -

$ 204,625

Fair value Capitalization rate	$ 204,625 2.16%

All of the Company’s investment properties were held under freehold interests.

14. INTANGIBLE ASSETS

Cost Balance at January 1, 2024 Additions Balance at December 31, 2024 Accumulated amortization Balance at January 1, 2024 Amortization expense Balance at December 31, 2024 Carrying amount at December 31, 2024 Cost Balance at January 1, 2025 Additions Reclassified Balance at December 31, 2025 Accumulated amortization Balance at January 1, 2025 Amortization expense Reclassified Balance at December 31, 2025 Carrying amount at December 31, 2025	Computer Software $ 260,084 1,619 $ 261,703 $ 252,965 3,434 $ 256,399 $ 5,304 $ 261,703 3,942 - $ 265,645 $ 256,399 3,896 - $ 260,295 $ 5,350	Patents $ 248,139 45,230 $ 293,369 $ 120,320 18,807 $ 139,127 $ 154,242 $ 293,369 10,918 (9,736) $ 294,551 $ 139,127 20,560 (231) $ 159,456 $ 135,095	Total $ 508,223 46,849 $ 555,072 $ 373,285 22,241 $ 395,526 $ 159,546 $ 555,072 14,860 (9,736) $ 560,196 $ 395,526 24,456 (231) $ 419,751 $ 140,445

Intangible assets are amortized on a straight-line basis over their estimated useful lives as follows: Computer software 1-5 years Patents 1-10 years

• 30 -

An analysis of depreciation by function Selling and marketing expenses General and administrative expenses Research and development expenses	**For the Year Ended December 31 **	**For the Year Ended December 31 **	**For the Year Ended December 31 **
		2025 $ 1 114 24,341 $ 24,456	2024 $ 11 167 22,063 $ 22,241

15. OTHER PAYABLES

Other payables Payables for salaries or bonuses Payables for pension expense Payables for insurance Payables for professional service fees Others		December 31	December 31
		2025 $ 100,860 5,320 2,843 2,058 31,079 $ 142,160	2024 $ 102,945 5,458 2,892 1,987 27,661 $ 140,943

16. RETIREMENT BENEFIT PLANS

a. Defined contribution plans

The Company adopted a pension plan under the Labor Pension Act (LPA), which is a state-managed defined contribution plan. Under the LPA, the Company makes monthly contributions to employees’ individual pension accounts at 6% of monthly salaries and wages.

b. Defined benefit plans

The defined benefit plans adopted by the Company in accordance with the Labor Standards Act is operated by the government of the ROC. Pension benefits are calculated on the basis of the length of service and average monthly salaries of the 6 months before retirement. The Company contribute amounts equal to 2% of total monthly salaries and wages to a pension fund administered by the pension fund monitoring committee. Pension contributions are deposited in the Bank of Taiwan in the committee’s name. Before the end of each year, the Company assesses the balance in the pension fund. If the amount of the balance in the pension fund is inadequate to pay retirement benefits for employees who conform to retirement requirements in the next year, the Company is required to fund the difference in one appropriation that should be made before the end of March of the next year. The pension fund is managed by the Bureau of Labor Funds, Ministry of Labor (the “Bureau”); the Company has no right to influence the investment policy and strategy.

• 31 -

The amounts included in the parent balance sheets in respect of the Company’s defined benefit plans were as follows:

December 31 2025 2024 Present value of defined benefit obligation $ 64,553 $ 60,050 Fair value of plan assets (67,713) (61,139) Net defined benefit (assets) liabilities $ (3,160) $ (1,089) Movements in net defined benefit liabilities (assets) were as follows: Present Value of the Defined Benefit Obligation Fair Value of the Plan Assets Net Defined Benefit Liabilities (Assets) Balance at January 1, 2024 $ 63,127 $ (54,280) $ 8,847 Service cost Current service cost 138 - 138 Net interest expense (income) 789 (687) 102 Recognized in profit or loss 927 (687) 240 Remeasurement Return on plan assets (excluding amounts included in net interest) - (4,765) (4,765) Actuarial (gain) loss - changes in demographic assumptions - - - Actuarial (gain) loss - changes in financial assumptions (2,386) - (2,386) Actuarial (gain) loss - experience adjustments (1,618) - (1,618) Recognized in other comprehensive income (4,004) (4,765) (8,769) Contributions from the employer - (1,407) (1,407) Balance at December 31, 2024 $ 60,050 $ (61,139) $ (1,089) Balance at January 1, 2025 $ 60,050 $ (61,139) $ (1,089) Service cost Current service cost 140 - 140 Net interest expense (income) 901 (928) (27) Recognized in profit or loss 1,041 (928) 113 Remeasurement Return on plan assets (excluding amounts included in net interest) - (4,245) (4,245) Actuarial (gain) loss - changes in demographic assumptions - - - Actuarial (gain) loss - changes in financial assumptions 1,140 - 1,140 Actuarial (gain) loss - experience adjustments 2,322 - 2,322 Recognized in other comprehensive income 3,462 (4,245) (783) Contributions from the employer - (1,401) (1,401) Balance at December 31, 2025 $ 64,553 $ (67,713) $ (3,160)		December	31

• 32 -

An analysis by function of the amounts recognized in profit or loss in respect of the defined benefit plans is as follows:

Selling and marketing expenses General and administrative expenses Research and development expenses	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 4 21 88 $ 113	2024 $ 9 46 185 $ 240

Through the defined benefit plans under the Labor Standards Act, the Company is exposed to the following risks:

• 1) Investment risk: The plan assets are invested in domestic and foreign equity and debt securities, bank deposits, etc. The investment is conducted at the discretion of the Bureau or under the mandated management. However, in accordance with relevant regulations, the return generated by plan assets shall not be below the interest rate for a 2-year time deposit with local banks.

• 2) Interest risk: A decrease in the bond interest rate will increase the present value of the defined benefit obligation; however, this will be partially offset by an increase in the return on the plans’ debt investments.

• 3) Salary risk: The present value of the defined benefit obligation is calculated using the future salaries of plan participants. As such, an increase in the salaries of the plan participants will increase the present value of the defined benefit obligation.

The actuarial valuations of the present value of the defined benefit obligation were carried out by qualified actuaries. The significant assumptions used for the purposes of the actuarial valuations are as follows:

Discount rate(s) Expected rate(s) of salary increase	**December 31 **
	2025 2024 1.250% 1.500% 3.750% 3.750%

If possible reasonable changes in each of the significant actuarial assumptions occur and all other assumptions remain constant, the present value of the defined benefit obligation would increase (decrease) as follows:

Discount rate(s) 0.25% increase 0.25% decrease Expected rate(s) of salary increase 0.25% increase 0.25% decrease		December	31
		2025 $ (1,141) $ 1,175 $ 1,127 $ (1,101)	2024 $ (1,164) $ 1,200 $ 1,154 $ (1,126)

• 33 -

The sensitivity analysis presented above may not be representative of the actual changes in the present value of the defined benefit obligation as it is unlikely that changes in assumptions will occur in isolation of one another as some of the assumptions may be correlated.

Expected contributions to the plans for the next year Average duration of the defined benefit obligation		**December **	**31 **
		2025 $ 1,401 7.2 years	2024 $ 1,407 7.9 years

17. EQUITY

a. Share capital

Number of shares authorized (in thousands) Shares authorized Number of shares issued and fully paid (in thousands) Shares issued		**December 31 **	**December 31 **
		2025 250,000 $ 2,500,000 167,877 $ 1,678,770	2024 250,000 $ 2,500,000 167,877 $ 1,678,770

• b. Capital surplus

There was no change in the balance of each category of capital surplus in December 31, 2025 and 2024.

Any capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year).

• c. Retained earnings and dividend policy

Under the dividends policy as set forth in the Articles, where the Company made a profit in a fiscal year, the profit shall be first utilized for paying taxes, offsetting losses of previous years, setting aside as legal reserve 10% of the remaining profit, setting aside or reversing a special reserve in accordance with the laws and regulations, and then any remaining profit together with any undistributed retained earnings shall be used by the Company’s board of directors as the basis for proposing a distribution plan, which should be resolved in the shareholders’ meeting for distribution of dividends and bonuses to shareholders. For the policies on distribution of compensation of employees and remuneration of directors and supervisors after the amendment, refer to compensation of employees and remuneration of directors and supervisors in Note 18.g.

The Company distributes share dividends and cash dividends after taking into account its future business needs and long-term financial plan and provided that the ratio for share dividend shall not exceed 50% of the total distribution. The distribution of profits may also be made by way of share or cash dividends. The appropriation for cash dividend should not be less than 10% of the annual dividends distributed.

Appropriation of earnings to a legal reserve shall be made until the legal reserve equals the Company’s paid-in capital. The legal reserve may be used to offset deficit. If the Company has no deficit and the legal reserve has exceeded 25% of the Company’s paid-in capital, the excess may be transferred to capital or distributed in cash.

• 34 -

When the Company sets aside the special reserve for other equity deductions accumulated in the previous period, it only sets aside the unappropriated earnings for the previous period.

The appropriations of earnings for 2024 and 2023 had been approved in the meetings of the shareholders of Sonix held on June 19, 2025 and June 19, 2024, respectively. The appropriations and dividends per share were as follows:

Legal reserve Special reserve Cash dividends Cash dividends per share (NT$)	Appropriation of Earnings	Appropriation of Earnings	Appropriation of Earnings
	**For the Year Ended **		**December 31 **
		2024 $ 18,611 $ - $ 167,877 $ 1.0	2023 $ 28,261 $ (65,787) $ 201,452 $ 1.2

The above-mentioned 2023 surplus distribution plan includes the reversal of the reduction in the Company’s shareholders’ equity in 2022, so the special surplus reserve of NT$65,787 thousand set aside in previous years was transferred back to undistributed surplus for distribution.

The appropriations of earnings for 2025 are subject to approval by the shareholders’ meeting of Sonix to be held in May 2026.

18. NET PROFIT

• a. Other income

Rental income Investment properties Dividends Subsidy Others	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 4,170 8,143 - 9,813 $ 22,126	2024 $ 4,184 12,214 10,000 13,947 $ 40,345

• b. Other gains and losses

Fair value changes of financial assets Financial assets designated as at FVTPL Net foreign exchange (loss) gains Loss on disposal of property, plant and equipment Others	**For the Year Ended December 31 **	**For the Year Ended December 31 **	**For the Year Ended December 31 **
		2025 $ 3,249 (31,725) - (808) $ (29,284)	2024 $ (137) 42,493 (83) (745) $ 41,528

• 35 -

c. Interest revenue

Bank deposits Financial assets measured at amortized cost Others Depreciation and amortization Property, plant and equipment Investment properties Intangible assets An analysis of depreciation by function Operating costs Operating expenses Non-operating income and expenses (Note) An analysis of amortization by function Operating expenses	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
	2025 2024 $ 12,306 $ 11,955 6,997 8,895 8 7 $ 19,311 $ 20,857 **For the Year Ended December 31 **
		2025 $ 36,938 1,169 24,456 $ 62,563 $ 4,641 32,297 1,169 $ 38,107 $ 24,456	2024 $ 43,007 1,170 22,241 $ 66,418 $ 10,089 32,918 1,170 $ 44,177 $ 22,241

• d. Depreciation and amortization

Note: The depreciation expense above includes rent revenue and other expenditures in non-operating income and expenses.

• e. Depreciation expenses directly related to investment properties

Direct depreciation expense from investment properties generating rental income Direct depreciation expense from investment properties not generating rental income	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 880 289 $ 1,169	2024 $ 883 287 $ 1,170

• 36 -

f. Employee benefits expense

Post-employment benefits Defined contribution plans Defined benefit plans (Note 16) Other employee benefits Total employee benefits expense An analysis of employee benefits expense by function Operating expenses Operating expenses Salaries Insurance Pension Remuneration of directors Others Total employee benefits expense	For the Year Ended	For the Year Ended	December 31
		2025 $ 22,174 113 22,287 538,953 $ 561,240 $ 561,240 $ 506,791 37,982 22,287 3,500 (9,320) $ 561,240	2024 $ 22,284 240 22,524 591,235 $ 613,759 $ 613,759 $ 522,461 38,541 22,525 3,700 26,532 $ 613,759

• 1) The average number of employees of the Company in 2025 and 2024 was 339 and 345, respectively. In both years, there were six directors who did not serve as employees concurrently. They are subject to the same basis of calculation as employee benefit expenses.

• 2) The average employee benefit expenses in 2025 and 2024 were NT$1,675 thousand and NT$1,800 thousand, respectively. The average employee salary expenses in 2025 and 2024 were NT$1,522 thousand and NT$1,541 thousand, respectively. In 2024, the average employee salary cost increased by 1.23% compared with that in 2025.

• 3) The remuneration of directors and key executives was determined by the compensation committee in accordance with the performance of individuals and market trends. The remuneration of employees was determined by the individual performance and the market trends.

g. Compensation of employees’ and the remuneration of directors

The Company accrued compensation of employees and remuneration of directors at rates of no less than 10% and no higher than 5%, respectively, of net profit before income tax, compensation of employees, and remuneration of directors. The estimated employees’ compensation (including compensation allocated to non-executive employees) and the remuneration of directors for the year ended December 31, 2025, as well as the estimated employees’ compensation and the remuneration of directors for the year ended December 31, 2024, were approved by the Board of Directors on March 4, 2026 and February 27, 2025, respectively, as follows:

Accrual rate Compensation of employees Remuneration of directors	For the Year Ended December 31
	2025 2024 21.87% 15.13% 2.08% 1.46%

• 37 -

Amount

Compensation of employees Remuneration of directors	For the Year Ended December 31	For the Year Ended December 31
	2025 Cash Shares $ 34,700 $ - 3,300 -	2024
		Cash Shares $ 36,300 $ - 3,500 -

If there is a change in the amounts after the annual financial statements are authorized for issue, the differences are recorded as a change in the accounting estimate.

There is no difference between the actual amounts of the employees’ compensation and remuneration of directors paid and the amounts recognized in the financial statements for the years ended December 31, 2024 and 2023.

Information on the employees’ compensation and remuneration of directors resolved by the Company’s board of directors is available at the Market Observation Post System website of the Taiwan Stock Exchange.

• h. Gains or losses on foreign currency exchange

Foreign exchange gains Foreign exchange losses	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 60,567 (92,292) $ (31,725)	2024 $ 64,072 (21,579) $ 42,493

19. INCOME TAX

• a. Income tax recognized in profit or loss

Major components of tax expense are as follows:

Current tax In respect of the current period Income tax on unappropriated earnings Offshore income tax expense Adjustments for prior periods Deferred tax In respect of the current period Income tax expense recognized in profit or loss	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 37,068 - 4 (21,493) (15,459) $ 120	2024 $ 58,029 5,934 893 (22,885) (20,989) $ 20,982

• 38 -

A reconciliation of accounting profit and income tax expense is as follows:

Income tax expense calculated at the statutory rate Nondeductible expenses in determining taxable income Adjustments for prior years’ tax Effects of different tax rates of entities in the Company operating in other jurisdictions Income tax on unappropriated earnings Income tax expense recognized in profit or loss	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 24,132 (2,523) (21,493) 4 - $ 120	2024 $ 40,014 (2,974) (22,885) 893 5,934 $ 20,982

b. Income tax recognized in other comprehensive income

Deferred tax In respect of the current year Remeasurement on defined benefit plans Total income tax recognized in other comprehensive income	**For the Year Ended December 31 **	**For the Year Ended December 31 **	**For the Year Ended December 31 **
		2025 $ (156) $ (156)	2024 $ (1,754) $ (1,754)

• c. Current tax liabilities

The current tax liabilities for December 31, 2025 and 2024 are income taxes payable.

d. Deferred tax assets and liabilities

The movements of deferred tax assets and deferred tax liabilities are as follows:

For the year ended December 31, 2025

Deferred Tax Assets Temporary differences Loss on inventories Provisions Capitalized expenses Unappropriated earnings of subsidiaries Pension limits Foreign investment income accounted for using equity method	Opening Balance Recognized in Profit or Loss Recognized in Other Comprehensive Income $ 6,443 $ 59 $ - 6,891 (4,593) - 16 6 - 19,921 (1,055) - 1,088 (257) - 16,407 21,684 - $ 50,766 $ 15,844 $ -	Closing Balance $ 6,502 2,298 22 18,866 831 38,091
		$ 66,610

• 39 -

Deferred Tax Liabilities Unrealized exchange gains Others	Opening Balance Recognized in Profit or Loss Recognized in Other Comprehensive Income $ 1,956 $ 385 $ - 1,304 - 156 $ 3,260 $ 385 $ 156	Closing Balance $ 2,341 1,460
		$ 3,801

For the year ended December 31, 2024

Deferred Tax Assets Temporary differences Loss on inventories Provisions Capitalized expenses Unappropriated earnings of subsidiaries Pension limits Unrealized foreign exchange losses Foreign investment income accounted for using equity method Others Deferred Tax Liabilities Unrealized exchange gains Foreign investment income accounted for using equity method Others	Opening Balance Recognized in Profit or Loss Recognized in Other Comprehensive Income $ 7,498 $ (1,055) $ - 4,955 1,936 - 40 (24) - 22,046 (2,125) - 1,322 (234) - 3,302 (3,302) - - 16,407 - 450 - (450) $ 39,613 $ 11,603 $ (450) Opening Balance Recognized in Profit or Loss Recognized in Other Comprehensive Income $ - $ 1,956 $ - 11,342 (11,342) - - - 1,304 $ 11,342 $ (9,386) $ 1,304	Closing Balance $ 6,443 6,891 16 19,921 1,088 - 16,407 -
		$ 50,766
		Closing Balance $ 1,956 - 1,304
		$ 3,260

e. Deductible temporary differences for which no deferred tax assets have been recognized in the balance sheets

Deductible temporary differences Others		December	31
		2025 $ 590	2024 $ 590

• f. Income tax assessments

The income tax returns through 2023 have been assessed by the tax authorities.

• 40 -

20. EARNINGS PER SHARE

The earnings and weighted average number of ordinary shares outstanding used in the computation of earnings per share are as follows:

Net profit for the year

Profit for the year attributable to owners of the Company Number of shares	For the Year Ended	For the Year Ended	December 31
		2025 $ 120,538	2024 $ 179,090

Weighted average number of consolidated ordinary shares in computation of basic earnings per share Effects of potentially dilutive ordinary shares Compensation of employees or bonus issue to employees Weighted average number of consolidated ordinary shares used in the computation of diluted earnings per share	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 167,877 1,259 169,136	2024 167,877 1,059 168,936

The Company may settle compensation or bonuses paid to employees in cash or shares; therefore, the Company assumes that the entire amount of the compensation or bonuses will be settled in shares, and the resulting potential shares will be included in the weighted average number of shares outstanding used in the computation of diluted earnings per share, as the effect is dilutive. Such dilutive effect of the potential shares is included in the computation of diluted earnings per share until the number of shares to be distributed to employees is resolved in the following year.

21. CAPITAL MANAGEMENT

The Company manages its capital to ensure that entities in the Company will be able to continue as going concerns while maximizing the return to shareholders through the optimization of the debt and equity balance.

The Company monitors the funds by regularly examining the ratio of assets to debt. The capital in the Company is the total equity listed in the balance sheet also known as the amount of total assets deducted from the total debt.

22. FINANCIAL INSTRUMENTS

a. Fair value of financial instruments measured at fair value on a recurring basis

December 31, 2025

Financial assets at FVTPL Beneficiary certificates	Level 1 $ 25,800	Level 2 $ -	Level 3 $ -	Total $ 25,800 (Continued)

• 41 -

Financial assets at FVTOCI Investments in equity instruments Domestic listed shares Domestic unlisted shares December 31, 2024 Financial assets at FVTPL Beneficiary certificates Financial assets at FVTOCI Investments in equity instruments Domestic listed shares Domestic unlisted shares	Level 1 $ 285,002 - $ 285,002 Level 1 $ 22,551 $ 216,195 - $ 216,195	Level 2 $ - - $ - Level 2 $ - $ - - $ -	Level 3 $ - 7 $ 7 Level 3 $ - $ - 7 $ 7	Total $ 285,002 7 $ 285,009 (Concluded) Total $ 22,551 $ 216,195 7 $ 216,202

There were no transfers between Level 1 and Level 2 in the current and prior periods.

• b. Categories of financial instruments

Financial assets Financial assets at FVTPL Beneficiary certificates Financial assets at amortized cost (Note 1) Financial assets at FVTOCI Equity instruments Financial liabilities Amortized cost (Note 2)	**December 31 **
	2025 2024 $ 25,800 $ 22,551 1,456,464 1,509,749 285,009 216,202 221,073 213,615

• Note 1: The balances include financial assets at amortized cost, which comprise cash and cash equivalents, trade receivables, refundable deposits.

• Note 2: The balance includes financial liabilities measured at amortized cost, which comprise short-term bills payable and trade and other payables (excluding employment benefits), guarantee deposits.

• 42 -

c. Financial risk management objectives and policies

The Company’s major financial instruments include trade receivables and trade payables. The Company’s corporate treasury function provides services to the business, coordinates access to domestic and international financial markets, monitors and manages the financial risks relating to the operations of the Company through internal risk reports that analyze exposures by degree and magnitude of risks. These risks include market risk (including foreign currency risk, interest rate risk and other price risk), credit risk and liquidity risk.

1) Market risk

The Company’s activities exposed it primarily to the financial risks of changes in foreign currency exchange rates (see (a) below), interest rates (see (b) below), and market price risk (see (c) below).

There have been no changes to the Company’s exposure to market risk or the manner in which these risks are managed and measured.

• a) Foreign currency risk

The Company has foreign currency sales and purchases, which exposed the Company to foreign currency risk. Approximately 90% of the Company’s sales is denominated in currencies other than the functional currency of the entity in the Company making the sale, whilst almost 59% of costs is denominated in currencies other that the functional currency of the entity in the Company.

It is the Company’s policy to negotiate the terms of hedge derivatives to match the terms of hedged items to maximize the hedging effectiveness. Exchange rate exposures were managed within approved policy parameters utilizing forward foreign exchange contracts.

The carrying amounts of the Company’s foreign currency denominated monetary assets and monetary liabilities are set out in Note 25.

Sensitivity analysis

The Company was mainly exposed to the USD and RMB.

The following table details the Company’s sensitivity to a 1% increase and decrease in the New Taiwan dollar (the functional currencies) against the relevant foreign currencies. The sensitivity rate used when reporting foreign currency risk internally to key management personnel and representing management’s assessment of the reasonably possible change in foreign exchange rates is 1%. The sensitivity analysis included only outstanding foreign currency denominated monetary items and foreign currency forward contracts designated as cash flow hedges and adjusts their translation at the end of the reporting period for a 1% change in foreign currency rates. A positive number below indicates an increase in pre-tax profit and other equity associated with the New Taiwan dollar and RMB strengthens 1% against the relevant currency. For a 1% weakening of the New Taiwan dollar and RMB against the relevant currency, there would be an equal and opposite impact on pre-tax profit and other equity and the balances below would be negative.

Profit or loss		USD Impact For the Year Ended December 31 2025 2024 $ 3,379 i. $ 4,145 i.		EUR Impact For the Year Ended December 31 2025 2024 $ 8 ii. $ 250 ii.		RMB Impact	RMB Impact
						For the Year Ended December 31
		2025 $ 3,379 i.		2025 $ 8 ii.		2025 $ 3,613 iii.	2024 $ 4,245 iii.

• 43 -

• i. This was mainly attributable to the exposure outstanding on USD receivables and payables, which were not hedged at the end of the reporting period, and the changes in financial assets are measured at FVTPL.

• ii. This was mainly the result of the changes in the financial assets are measured at amortized cost.

• iii. The result was mainly attributable to the exposure on outstanding cash and cash equivalents and accounts receivable in RMB that were not hedged at the end of the year.

• b) Interest rate risk

The carrying amounts of the Company’s financial assets and financial liabilities with exposure to interest rates at the end of the reporting period were as follows:

Fair value interest rate risk Financial assets Cash flow interest rate risk Financial assets	**December 31 **
	2025 2024 $ 492,049 $ 602,951 683,575 634,409

Sensitivity analysis

The sensitivity analysis below was determined based on the Company’s exposure to interest rates for both derivative and non-derivative instruments at the end of the reporting period. For floating rate assets, the analysis was prepared assuming the amount of each asset outstanding at the end of the reporting period was outstanding for the whole year. 1% increase or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in interest rates.

If interest rates had been 1% higher/lower and all other variables were held constant, the Company’s pre-tax profit for the years ended December 31, 2025 and 2024 would have increased/decreased by NT$6,836 thousand and NT$6,344 thousand, respectively, which was mainly attributable to the Company’s exposure to interest rates on its variable-rate bank savings and financial assets at amortized cost.

c) Other price risk

The Company was exposed to price risk through its investments in beneficiary certificates and equity securities. The investments are not held for trading purposes. The Company manages this exposure by maintaining a portfolio of investments with different risks. In addition, the Company has appointed a special team to monitor the price risk and will consider hedging the risk exposure should the need arise.

• 44 -

Sensitivity analysis

The sensitivity analysis below was determined based on the exposure to equity price risks at the end of the reporting period.

If equity prices had been 1% higher/lower, pre-tax profit or loss for the years ended December 31, 2025 and 2024 would have increased/decreased by NT$258 thousand and NT$226 thousand, respectively, as a result of the changes in fair value of financial assets at FVTPL, and the pre-tax other comprehensive income for the years ended December 31, 2025 and 2024 would have increased/decreased by NT$2,850 thousand and NT$2,162 thousand, respectively, as a result of the changes in fair value of financial assets at FVTOCI.

2) Credit risk

Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Company. The Company only deals with creditworthy counterparties of financial institutions and entities that are rated the equivalent of investment grade and above. Therefore, there is no expected great credit risk.

In order to minimize credit risk, management of the Company has delegated a team responsible for determining credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. In addition, the Company reviews the recoverable amount of each individual trade debt at the end of the reporting period to ensure that adequate allowances are made for irrecoverable amounts. In this regard, management believes the Company’s credit risk was significantly reduced.

The Company’s concentration of credit risk of 74% and 64% of total trade receivables as of December 31, 2025 and 2024, respectively, was related to the Company’s largest customer and the five largest customers within the business segment. The rest of the credit risk concentration of trade receivables are not comparatively significant.

• 3) Liquidity risk

The Company manages liquidity risk by monitoring and maintaining a level of cash and cash equivalents deemed adequate to finance the Company’s operations and mitigate the effects of fluctuations in cash flows.

The working capital of the Company is sufficient for its liabilities, and hence there’s no liquidity risk for not fulfilling contractual obligations due to a failure to raise funds.

23. TRANSACTIONS WITH RELATED PARTIES

Besides information disclosed elsewhere in the other notes, details of transactions between the Company and other related parties are disclosed below.

• a. Related parties and relationships

Related Parties Sonix Technology K.K Jian Mou Investment Corporation Sonix Technology (Shenzhen) Co., Ltd. Senno Technology Inc. Digit Mobile Inc. New Pocket Device Corp.	Relationship with the Company
	Subsidiary Subsidiary Indirect subsidiary Related party in substance Related party in substance Related party in substance

• 45 -

b. Operating transactions

Line Item Related Party Category Sales Indirect subsidiary Sonix Technology (Shenzhen) Co., Ltd. Related party in substance Others	For the Year Ended	For the Year Ended	December 31
		2025 $ 932,875 1,412 $ 934,287	2024 $ 902,146 2,201 $ 904,347

For sales of goods sold by the Company to related parties, the transaction price is determined by both parties after negotiation. The payment terms for related parties are similar with those of sales to third parties.

Line Item Related Party Category Purchases Indirect subsidiary Others	**For the Year Ended December 31 **	**For the Year Ended December 31 **	**For the Year Ended December 31 **
		2025 $ 4,416	2024 $ 317

The purchase price of the Company’s purchases from related parties is determined by both parties after negotiation. The payment terms for related parties are similar with those of sales to third parties.

Line Item Related Party Category Professional service fees Subsidiary Others Materials Indirect subsidiary Others Miscellaneous expenses Related party in substance Others Non-operating revenue Consulting income Indirect subsidiary Others Others Indirect subsidiary Others Subsidiary Others Related party in substance Others	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 7,534 51 - $ 7,585 $ 5,681 2 23 2 $ 5,708	2024 $ 4,923 106 387 $ 5,416 $ 8,852 2 23 2 $ 8,877

• 46 -

• c. Receivables from related parties

Line Item Related Party Category Accounts receivable Indirect subsidiary Sonix Technology (Shenzhen) Co., Ltd.	For the Year Ended	For the Year Ended	December 31
		2025 $ 105,769	2024 $ 68,254

The outstanding trade receivables from related parties are unsecured. For the years ended December 31, 2025 and 2024, no impairment loss was recognized for trade receivables from related parties.

• d. Payables to related parties

Line Item Related Party Category Accounts payable Indirect subsidiary Sonix Technology (Shenzhen) Co., Ltd.	For the Year Ended	For the Year Ended	December 31
		2025 $ 3,226	2024 $ -

The outstanding trade payables to related parties are unsecured.

e. Other

Line Item Related Party Category Other receivables (included in Subsidiary other current assets) Others Indirect subsidiary Sonix Technology (Shenzhen) Co., Ltd.	**For the Year Ended **	**For the Year Ended **	**December 31 **
		2025 $ 24 5,849 $ 5,873	2024 $ 24 8,020 $ 8,044

• f. Compensation of key management personnel

Short-term employee benefits Post-employment benefits (reversal)	For the Year Ended December 31	For the Year Ended December 31	For the Year Ended December 31
		2025 $ 19,543 (13) $ 19,530	2024 $ 19,906 168 $ 20,074

The remuneration of directors and key executives was determined by the remuneration committee, was based on the performance of individuals and market trends.

• 47 -

24. ASSETS PLEDGED AS COLLATERAL OR FOR SECURITY

The following assets were provided as collateral for short-term bank borrowings, purchases and tariffs of imported goods:

Property, plant and equipment Pledge deposits (classified as financial assets at amortized cost - current)		December 31	December 31
		2025 $ 195,900 2,277 $ 198,177	2024 $ 199,440 2,240 $ 201,680

25. SIGNIFICANT ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES

The Company’s significant financial assets and liabilities denominated in foreign currencies aggregated by the foreign currencies other than functional currencies of the entities in the Company and the related exchange rates between foreign currencies and respective functional currencies were as follows:

December 31, 2025

		Foreign
	Currency			Carrying
	(In Thousands)		Exchange Rate	Amount
Financial assets
Monetary item
USD	$	15,461	31.38 (USD:NTD)	$ 486,166
EUR		23	36.7 (EUR:NTD)	844
RMB		81,538	4.471(RMB:NTD)	364,556
Non-monetary items
Subsidiaries accounted for using the equity
method
USD		26,998	31.38 (USD:NTD)	848,536
Financial liabilities
Monetary item
USD		4,677	31.48 (USD:NTD)	147,232
RMB		714	4.521 (USD:NTD)	3,228

• 48 -

December 31, 2024

		Foreign
	Currency			Carrying
	(In Thousands)		Exchange Rate	Amount
Financial assets
Monetary item
USD	$	16,977	32.735 (USD:NTD)	$ 555,742
EUR		737	33.94 (EUR:NTD)	25,014
RMB		95,322	4.453 (RMB:NTD)	424,469
Non-monetary items
Subsidiaries accounted for using the equity
method
USD		29,994	32.735 (USD:NTD)	983,363
Financial liabilities
Monetary item
USD		4,301	32.835 (USD:NTD)	141,223

Due to the variety of foreign currency transactions of the Company, the exchange gains or losses information is disclosed on an aggregated basis. Foreign currency exchange gains (realized and unrealized) were NT$(31,725) thousand and NT$42,493 thousand for the years ended December 31, 2025 and 2024, respectively.

26. SEPARATELY DISCLOSED ITEMS

• a. Information on significant transactions:

• 1) Financing provided to others: None

• 2) Endorsements/guarantees provided: Table 1

• 3) Significant marketable securities held (excluding investments in subsidiaries, associates and joint ventures): Table 2

• 4) Total purchases from or sales to related parties amounting to at least NT$100 million or 20% of the paid-in capital: Table 3

• 5) Receivables from related parties amounting to at least NT$100 million or 20% of the paid-in capital: Table 4

• b. Information on investees: Table 5

• c. Information on investments in mainland China:

• 1) Information on any investee company in mainland China, showing the name, principal business activities, paid-in capital, method of investment, inward and outward remittance of funds, ownership percentage, net income of investees, investment income or loss, carrying amount of the investment at the end of the period, repatriations of investment income, and limit on the amount of investments in the mainland China area: Table 6

• 49 -

• 2) Any of the following significant transactions with investee companies in mainland China, either directly or indirectly through a third party, and their prices, payment terms, and unrealized gains or losses: Tables 1, 3, 4 and 6

• a) The amount and percentage of purchases and the balance and percentage of the related payables at the end of the period.

• b) The amount and percentage of sales and the balance and percentage of the related receivables at the end of the period.

• c) The amount of property transactions and the amount of the resultant gains or losses.

• d) The balance of negotiable instrument endorsements or guarantees or pledges of collateral at the end of the period and the purposes.

• e) The highest balance, the end of period balance, the interest rate range, and total current period interest with respect to the financing of funds.

• f) Other transactions that have a material effect on the profit or loss for the year or on the financial position, such as the rendering or receiving of services.

• 50 -

TABLE 1

SONIX TECHNOLOGY CO., LTD. AND SUBSIDIARIES

ENDORSEMENTS/GUARANTEES PROVIDED FOR THE YEAR ENDED DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars, Unless Specified Otherwise)

No. (Note 1)	Endorser/Guarantor	Endorsee/Guarantee	Endorsee/Guarantee	Limit on Endorsement/ Guarantee Given on Behalf of Each Party (Note 3)	Maximum Amount Endorsed/ Guaranteed During the Period (Note 4)	Outstanding Endorsement/ Guarantee at the End of the Period (Note 4)	Actual Amount Borrowed	Amount Endorsed/ Guaranteed by Collateral	Ratio of Accumulated Endorsement/ Guarantee to Net Equity in Latest Financial Statements (%)	Aggregate Endorsement/ Guarantee Limit (Note 3)	Endorsement/ Guarantee Given by Parent on Behalf of Subsidiaries	Endorsement/ Guarantee Given by Subsidiaries on Behalf of Parent	Endorsement/ Guarantee Given on Behalf of Companies in Mainland China	Note
		Name	Relationship (Note 2)
0	Sonix Technology Co., Ltd.	Sonix Technology (Chengdu) Co., Ltd.	b.	$ 1,055,250	$ 31,430 (US$ 1,000)	$ 31,430 (US$ 1,000)	$ -	$ -	0.89	$ 1,758,751	Y	N	Y

Note 1: The parent company and investee companies are numbered as follows:

• a. Parent company is denoted as 0.

• b. Investee companies are numbered sequentially from 1.

Note 2: Relationship between the endorser/guarantor and the endorsee/guarantee is classified as follows:

• a. Having a business relationship.

• b. The endorser/guarantor directly or indirectly owns more than 50% of the ordinary shares of the endorsee/guarantee.

• c. The endorsee/guarantee directly or indirectly owns more than 50% of the ordinary shares of the endorser/guarantor.

• d. Company in which the public company directly or indirectly holds 90% or more of the voting shares may make endorsements/guarantees for each other.

• e. Where a public company fulfills its contractual obligations by providing mutual endorsements/guarantees for another company in the same industry or joint builders for purposes of undertaking a construction project.

• f. Due to the joint venture, all shareholders provide endorsements/guarantees to the endorsee/guarantee in proportion to their ownership.

• g. Where companies in the same industry provide among themselves joint and several securities for a performance guarantee of a sales contract for pre-construction homes pursuant to the Consumer Protection Act for each other.

• Note 3: The amount of individual endorsements/guarantees provided by the Company and its subsidiaries is limited to no more than 30% of the net worth in its respective latest financial statements. The total amount of endorsements/guarantees provided by the Company and its subsidiaries is limited to no more than 50% of the net worth in its respective latest financial statements.

• Note 4:

The maximum balance guaranteed for endorsement of others during the year.

• 51 -

TABLE 2

SONIX TECHNOLOGY CO., LTD. AND SUBSIDIARIES

SIGNIFICANT MARKETABLE SECURITIES HELD DECEMBER 31, 2025

(In Thousands of New Taiwan Dollars, Unless Specified Otherwise)

Holding Company Name	Type and Name of Marketable Securities	Relationship with the Holding Company	Financial Statement Account		December	31, 2025		Note
				Number of Shares	Carrying Amount	Percentage of Ownership (%)	Fair Value
Sonix Technology Co., Ltd. Jian Mou Investment Corporation	Shares Champion Microelectronic Corp. Mutual funds Franklin Templeton - Global Total Return Fund Mutual funds Jih Sun Asian Non-Investment Grade Bond Fund TWD Nomura Fallen Angel High Yield Bond Fund Accumulated TWD	- - - -	Financial assets at fair value through other comprehensive income - non-current Financial assets at fair value through profit or loss - current Financial assets at fair value through profit or loss - current Financial assets at fair value through profit or loss - current	4,071,472 29,951.693 1,307,168.12 1,007,650	$ 285,002 25,800 12,655 10,975	5.10 - - -	$ 285,002 25,800 12,655 10,975	Note Note Note Note

Note: The amount is measured at the fair value of net assets as of December 31, 2025.

• 52 -

TABLE 3

SONIX TECHNOLOGY CO., LTD. AND SUBSIDIARIES

TOTAL PURCHASES FROM OR SALES TO RELATED PARTIES OF AT LEAST $100 MILLION OR 20% OF THE PAID-IN CAPITAL FOR THE YEAR ENDED DECEMBER 31, 2025

(In Thousands of New Taiwan Dollars, Unless Specified Otherwise)

Buyer/Seller	Related Party	Relationship		Transaction Details	Transaction Details		Abnormal Transaction	Abnormal Transaction	Notes/Accounts Receivable (Payable)	Notes/Accounts Receivable (Payable)	Note
			Purchase/Sale	Amount	% of Total	Payment Terms	Unit Price	Payment Terms	Ending Balance	% of Total
Sonix Technology Co., Ltd. Sonix Technology (Shenzhen) Co., Ltd.	Sonix Technology (Shenzhen) Co., Ltd. Sonix Technology Co., Ltd.	Third-tier subsidiary Parent company	Sale Purchase	$ (932,875) 932,875	(40) 99	30 days 30 days	$ - -	- -	$ 105,769 (105,769)	38 (99)

• 53 -

TABLE 4

SONIX TECHNOLOGY CO., LTD. AND SUBSIDIARIES

RECEIVABLES FROM RELATED PARTIES AMOUNTING TO AT LEAST NT$100 MILLION OR 20% OF THE PAID-IN CAPITAL DECEMBER 31, 2025

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Company Name	Related Party	Relationship	Ending Balance (Note 1)	Turnover Rate		Overdue	Amount Received in Subsequent Period	Allowance for Impairment Loss
					Amount	Actions Taken
Sonix Technology Co., Ltd.	Sonix Technology (Shenzhen) Co., Ltd.	Third-tier subsidiary	$ 105,769	10.72 times	$ -	-	$ 105,769	$ -

• 54 -

TABLE 5

SONIX TECHNOLOGY CO., LTD. AND SUBSIDIARIES

NAMES, LOCATIONS, AND RELATED INFORMATION OF INVESTEES OVER WHICH THE COMPANY EXERCISES SIGNIFICANT INFLUENCE (EXCLUDING THE INFORMATION ON INVESTMENT IN MAINLAND CHINA) FOR THE YEAR ENDED DECEMBER 31, 2025

(In Thousands of New Taiwan Dollars, Unless Specified Otherwise)

Investor Company	Investee Company	Location	Main Businesses and Products	Original Investment Amount	Original Investment Amount	Original Investment Amount	Original Investment Amount	Original Investment Amount	Net Income (Loss) of the Investee	Share of Profit (Loss)	Note
				December 31, 2025	December 31, 2024	Number of Shares	%	Carrying Amount
Sonix Technology Co., Ltd. Jian Mou Investment Corporation Sonix Technology Ltd.	Sonix Technology Ltd. Jian Mou Investment Corporation Sonix Technology K.K. Paradigm Venture Capital Corporation Sonix Holding	P.O. Box 3321, Road Town, Tortola, British Virgin Islands Hsinchu County Tokyo Metropolitan Taipei City P.O. Box 438, Road Town, Tortola, British Virgin Islands	Investment activities Investment activities Design, development, after-sales services, wholesale of semi-conductor products and parts and related software and commission agency services Investment activities Investment activities	$ 1,031,999 155,000 31,792 43,948 997,099	$ 1,031,999 155,000 31,792 43,948 997,099	33,010,000 15,500,000 8,000 459,960 32,010,000	100.00 100.00 100.00 20.98 100.00	$ 848,536 102,925 14,182 4,849 807,575	$ (111,919) 1,222 3,502 184 (112,918)	$ (111,919) 1,222 3,502 38 (112,918)	Subsidiary Subsidiary Subsidiary Second-tier subsidiary

• 55 -

TABLE 6

SONIX TECHNOLOGY CO., LTD. AND SUBSIDIARIES

INFORMATION ON INVESTMENT IN MAINLAND CHINA FOR THE YEAR ENDED DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars, Unless Specified Otherwise)

Investee Company	Main Businesses and Products	Main Businesses and Products	Paid-in Capital	Paid-in Capital	Method of Investment	Accumulated Outward Remittance for Investment from Taiwan as of January 1, 2025	Remittance of Funds	Remittance of Funds	Accumulated Outward Remittance for Investment from Taiwan as of December 31, 2025	Net Income (Loss) of the Investee	% Ownership of Direct or Indirect Investment	Investment (Gain) Loss	Carrying Amount as of December 31, 2025	Accumulated Repatriation of Investment Income as of December 31, 2025	Note
							Outward	Inward
Sonix Technology (Chengdu) Co., Ltd. Sonix Technology (Shenzhen) Co., Ltd.	Computer system integration and technical consultation services Computer system integration and technical consultation services		$ 314,300 (US$ 10,000 thousand) 691,460 (US$ 22,000 thousand)		Invest in mainland China through companies incorporated in third regions Invest in mainland China through companies incorporated in third regions	$ 314,300 (US$ 10,000 thousand) 691,460 (US$ 22,000 thousand)	$ - -	$ - -	$ 314,300 (US$ 10,000 thousand) 691,460 (US$ 22,000 thousand)	$ 848 (US$ 10,000 thousand) (113,766) (US$ -3,649 thousand)	100 100	$ 848 (US$ 27 thousand) (113,766) (US$ -3,649 thousand)	$ 135,329 (US$ 4,306 thousand) 672,237 (US$ 21,388 thousand)	$ - -
Accumulated Outward Remittance for Investment in Mainland China as of December 31, 2025		Investment Amounts Authorized by Investment Commission, MOEA			Upper Limit on the Amount of Investment Stipulated by Investment Commission, MOEA
$1,005,760 (US$32,000 thousand)		$1,052,905 (US$33,500 thousand)			$2,110,501

Note 1: The investment profit and loss were recognized based on the average exchange rate from January 1, 2025 to December 31, 2025; the other accounts were all based on prevailing exchange rate as of December 31, 2025.

Note 2: The gains and losses from investments among investee companies, the equity-method investments recognized by the investing company, and the equity balances between the investor and its investees have all been fully eliminated in the preparation of the consolidated financial statements.

• 56 -

SONIX TECHNOLOGY CO., LTD.

THE CONTENTS OF STATEMENTS OF MAJOR ACCOUNTING ITEMS

Item Major Accounting Items in Assets, Liabilities and Equity Statement of cash and cash equivalents Statement of trade receivables Statement of inventories Statement of changes in investments accounted for using the equity method Statement of changes in property, plant and equipment Statement of changes in accumulated depreciation and accumulated impairment of property, plant and equipment Statement of changes in investment properties Statement of changes in accumulated depreciation and accumulated impairment of investment properties Statement of changes in intangible assets Statement of trade payables Major Accounting Items in Profit or Loss Statement of net operating revenue Statement of operating cost Statement of operating expenses Statement of labour, depreciation and amortization by function

**Statement Index **

1 2 3 4 Note 12 Note 12 Note 13 Note 13 Note 14 5 6 7 8 Note 18

• 57 -

STATEMENT 1

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF CASH AND CASH EQUIVALENTS DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars, Unless Specified Otherwise)

Item Period Annual Rate (%) Petty cash Cash in banks Checking accounts Demand deposits Time deposits 2025.10.28-2026.2.2 1.6%-1.66% Foreign currency demand deposits (Note) Cash equivalents - repurchase agreements collateralized by bonds 2025.10.17-2026.2.13 3.5%-3.8%	Amount $ 75 152 256,306 150,000 351,522 177,520 $ 935,575

Note: The amount of US$3,138,385.84, EUR5,954.15, HK$14,955.88, JPY8,462 and RMB56,533,023.32, was calculated based on the exchange rate of US$1=NT$31.38, EUR1=NT$36.7, HK$1=NT$4.008, JPY1=NT$0.1988 and RMB1=NT$4.471.

• 58 -

STATEMENT 2

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF NOTES RECEIVABLE AND TRADE RECEIVABLES DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars)

Client Name A B C D E Others (Note) Less: Allowance for impairment loss	Amount $ 68,891 15,340 14,446 13,936 9,897 53,511 (3,718) $ 172,303

Note: The amount from each individual client included in others does not exceed 5% of the account balance.

• 59 -

STATEMENT 3

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF INVENTORIES DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars)

Item Finished goods Work in progress Raw materials Less: Allowance for inventory valuation losses		Amount	Amount
		Cost $ 105,151 293,027 164,471 562,649 (32,510) $ 530,139	Net Realized Value $ 176,478 617,276 250,353 $ 1,044,107

• 60 -

STATEMENT 4

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF CHANGES IN INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD FOR THE YEAR ENDED DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars)

Unlisted companies Sonix Technology Ltd. Jian Mou Investment Corporation Sonix Technology K.K.	Balance as of January 1, 2025 Shareholding Shares Ratio % Amount 33,010,000 100 $ 983,363 15,500,000 100 101,815 8,000 100 11,299 $ 1,096,477	Increase Shares Amount - $ - - 1,222 - 3,502 $ 4,724	Decrease Shares Amount - $ 134,827 - 112 - 619 $ 135,558	Balance of December 31, 2025 Shareholding Pledges or Shares Ratio % Amount Guaranteed Note 33,010,000 100 $ 848,536 - Notes 1 and 2 15,500,000 100 102,925 - Notes 1 and 3 8,000 100 14,182 - Notes 1 and 4 $ 965,643
	Shareholding Shares Ratio % 33,010,000 100 15,500,000 100 8,000 100			Shareholding Shares Ratio % 33,010,000 100 15,500,000 100 8,000 100
		Shares - - -	Shares - - -

• Note 1: Calculated based on the audited financial statements of the investee companies.

Note 2: The decrease in the current year was due to the investment loss accounted for using the equity method of NT$111,919 thousand, and the accumulated foreign currency translation adjustment of NT$22,908 thousand.

• Note 3: The increase in the current year was due to the investment gain accounted for using the equity method of NT$1,222 thousand. The decrease in the current year was due to the realized profit and loss of financial assets at FVTOCI of NT$112 thousand.

• Note 4: The increase in the current year was due to the investment gain accounted for using the equity method of NT$3,502 thousand. The decrease in the current year was due to the accumulated foreign currency translation adjustment of NT$619 thousand.

• 61 -

STATEMENT 5

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF TRADE PAYABLES FOR THE YEAR ENDED DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars)

Client Name A B C D E F G Others (Note)	Amount $ 28,378 18,826 14,089 11,486 9,775 9,009 7,809 41,309 $ 140,681

Note: The amount from each individual client included in others does not exceed 5% of the account balance.

• 62 -

STATEMENT 6

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF NET OPERATING REVENUE FOR THE YEAR ENDED DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Item EA Quantity (Thousand) Sales revenue Integrated circuit (IC) Consumer IC Voice controllers 79,798 Liquid crystal display controller 4,339 Multimedia IC 46,727 Micro processing unit 186,981	Amount $ 277,757 90,415 1,192,173 788,503 $ 2,348,848

• 63 -

STATEMENT 7

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF OPERATING COSTS FOR THE YEAR ENDED DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars)

Item Raw material, beginning of year Add (less): Raw material purchased Raw material, end of the year Other Raw materials used Manufacturing expenses Manufacturing cost Add (less): Work in process, beginning of year Work in process, end of year Work in process purchased Loss of obsolete inventory Other Cost of finished goods Add (less): Finished goods, beginning of year Finished goods, end of year Finished goods purchased Other Cost of finished goods sold Product, beginning of year Add (less): Purchase of products Cost of products Loss of obsolete inventory

Amount $ 91,733 1,020,132 (164,471) 356 947,750 341,847 1,289,597 306,681 (293,027) 34,319 (1,346) 2,760 1,338,984 96,856 (105,151) (968) 4,613 1,334,334 4 216 220 2,609 $ 1,337,163

• 64 -

STATEMENT 8

SONIX TECHNOLOGY CO., LTD.

STATEMENT OF OPERATING EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2025 (In Thousands of New Taiwan Dollars)

Item Salary Computer software Others (Note)	Selling Expenses General and Administrative Research and Development Expense Expected Credit Loss Reversed on Trade Receivables $ 29,618 $ 79,457 $ 423,503 $ - 1,855 6,958 30,384 - 22,077 24,758 182,660 (14) $ 53,550 $ 111,173 $ 636,547 $ (14)	Total $ 532,578 39,197 229,481 $ 801,256

Note: The amount of each item in others does not exceed 5% of the account balance.

• 65 -