Stock Code: ： 6464

Taiwan Optical Platform Co., Ltd.

Parent Company Only Financial Statements and Independent Auditors' Report

For the Year Ended December 31, 2025 and 2024

Address: 6F.-6, No.201, Sec. 2, Wenxin Rd., Xitun Dist, Taichung City 407, Taiwan (R.O.C.) Tel: (04) 37050000

Notice to Reader:

For the convenience of readers, this report has been translated into English from the original Chinese version, prepared and used in the Republic of China. The English version has not been audited or reviewed by independent auditors. If there are any discrepancies between the English version and the original Chinese version, or any difference in the interpretation of the two versions, the Chineselanguage report shall prevail.

Independent Auditors' Report

To: Taiwan Optical Platform Co., Ltd.

Audit Opinion

The Parent Company Only Balance Sheets of Taiwan Optical Platform Co., Ltd. (hereinafter referred to as "top") as of December 31, 2025, and 2024, along with the Parent Company Only Statements of Comprehensive Income, Changes in Equity, and Cash Flows for the years then ended, as well as the Notes to the Parent Company Only Financial Statements (including a summary of significant accounting policies), have been audited by us.

In our opinion, the aforementioned parent company only financial statements present fairly, in all material respects, the financial position of the top 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 of Audit Opinions

We conducted our audits in accordance with the Regulations Governing the Auditing and Attestation of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Our responsibility under those standards is further described in the section titled "Auditor's Responsibilities for the Audit of the Parent Company Only Financial Statements". We are independent of top 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 are convinced that we have acquired enough and appropriate audit evidence to serve as the basis of audit opinion.

Key Audit Matters

Key audit matters refer to the most vital matters in our audit of the parent company only financial statements of top for the year ended December 31, 2025 based on our professional judgment. These matters were addressed in our audit of the parent company only financial statements as a whole, and in forming our audit opinion. We do not express a separate opinion on these matters.

The key audit matters that, in our judgment, should be communicated in the audit report are as follows:

● Impairment assessment of goodwill and franchise included in the equity-accounted investments

For the accounting policy on asset impairment, please refer to Note 4(12) of the individual financial statements – Impairment of Non-Financial Assets. For the accounting assumptions and estimation uncertainties related to the impairment assessment of goodwill, franchise rights, and customer relationships included in equity-method investments, please refer to Note 5 of the individual financial statements. For the impairment assessment of equity-method investments, please refer to Note 6(4) of the individual financial statements.

Description of Key Audit Matters ：

As of December 31, 2025, the carrying number of equity-method investments of top was

NT$13,446,225 thousand, accounting for 96% of total assets, making it significant to the individual financial statements. At the financial reporting date, management assesses whether goodwill, franchise rights, and customer relationships included in equity-method investees are impaired. The impairment test is conducted by comparing the recoverable amount of the investee company with it carrying amount to determine whether impairment exists. Since the impairment assessment involves identifying cash-generating units, selecting valuation methods, choosing key assumptions, and calculating recoverable amounts, it requires significant management judgment and estimation. Therefore, we have identified this as a key audit matter in our audit of the individual financial statements of top.

Audit Procedures Performed:

We assessed the professional competence, qualifications, and objectivity of the external independent appraisers engaged by management. Additionally, we verified their credentials, discussed their scope of work with management, and reviewed their engagement terms to ensure no factors compromised their objectivity or limited their scope of work. We also confirmed that the valuation methods used by the appraisers complied with International Financial Reporting Standards (IFRS) and industry practices.
We assessed and reviewed the process and basis used by management in estimating the investee company's projected future operating cash flows, sales growth rate, and profit margin to evaluate the reasonableness of the estimation basis and key assumptions.
We engaged internal audit specialists to assist in evaluating the valuation model and key assumptions, including the discount rate used by management, to ensure the reasonableness of the assumptions applied.

Responsibilities of Management and Governing Bodies for the Parent Company Only Financial Statements

The responsibilities of management are to prepare the parent company only financial statements with fair presentation in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and maintain necessary internal controls associated with the preparation in order to ensure the financial statements are free from material misstatement arising from fraud or error.

In preparing the parent company only financial statements, the management is responsible for assessing the ability of top in continuing as a going concern, disclosing associated matters and adopting the going concern basis of accounting unless the management intends to liquidate the top or cease the operations, or has no realistic alternative but to do so.

The governance bodies of top (including Audit Committee) are responsible for supervising the financial reporting process.

Auditor's Responsibilities for the Audit of the Parent Company Only Financial Statements

Our objectives are to obtain reasonable assurance on whether the parent company only financial statements as a whole are free from material misstatement arising from fraud or error, and to issue an independent auditors' report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the auditing standards generally accepted in the Republic of

China will always detect a material misstatement when it exists. Misstatement may arise from frauds or errors. If those amounts of misstatements, either individually or in the aggregate, could reasonably be expected to influence the economic decisions of financial statements users, they are considered material.

We have utilized our professional judgment and maintained professional doubt when exercising auditing work according to the auditing standards generally accepted in the Republic of China. We also perform the following tasks:

Identify and assess the risks of material misstatement arising from fraud or error within the parent company only financial statements; design and execute counter-measures in response to those risks, and obtain sufficient and appropriate audit evidence to provide a basis for our opinion. Fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Therefore, the risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error.
Understand internal controls relevant to the audit in order to design appropriate audit procedures under the circumstances, but not for the purpose of expressing an opinion on the effectiveness of top's internal control.
Evaluate the appropriateness of accounting policies adopted and the reasonableness of accounting estimates and relevant disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basis of accounting based on the audit evidence obtained and whether a material uncertainty exists for events or conditions that may cast significant doubts on top's ability to continue as a going concern. If we are of the opinion that a material uncertainty exists, we shall remind users of the parent company only financial statements to pay attention to relevant disclosures in the notes to those statements within our audit report. If such disclosures are inadequate, we need to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause top to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the parent company only financial statements (including relevant notes), and whether the parent company only financial statements adequately represent the underlying transactions and events.
Obtain sufficient and appropriate audit evidence concerning the financial information of entities within top to express an opinion on the parent company only financial statements. We are responsible for the direction, supervision, and performance of the audit and the preparation of an audit opinion on top.

Matters communicated between us and the governance bodies include the planned scope and timing of the audit and significant audit findings (including any significant deficiencies in internal control identified during the audit).

We also provide governance bodies with a declaration that we have complied with the Norm of Professional Ethics for Certified Public Accountant of the Republic of China regarding independence, and to communicate with them all relationships and other matters that may possibly be deemed to impair our independence (including relevant preventive measures).

From the matters communicated with governance bodies, we determine the key audit matters within the audit of top's parent company only financial statements for the year ended December 31, 2025. We have clearly indicated such matters in the auditors' report. Unless legal regulations prohibit the public disclosure of specific items, or in extremely rare cases, where we decided not to communicate over specific items in the auditors' report for it could be reasonably anticipated that the negative effects of such disclosure would be greater than the public interest it brings forth.

KPMG Taiwan

CPA `：`

Approval Reference Number Financial Supervisory by Securities Regulatory ：Commission Letter No. Authority: 1110333933 Financial Supervisory Commission Letter No. 0940100754

March 06, 2026

Taiwan Optical Platform Co., Ltd. Parent Company Only Balance Sheets

December 31, 2025 and 2024

Unit: NT$ thousand

Assets Current assets: 1100 Cash and Cash Equivalents (Note 6(1)) 1120 Financial assets at fair value through other comprehensive income – current (Note 6(2)) 1150 Notes receivable (Note 6(3)`、`(16)and 8) 1170 Accounts receivable (Note 6(3)`、`(16)and 7) 1200 Other accounts receivables 1210 Other receivables – related parties (Note 7) 1470 Other current assets (Note 7 and 8) Non-current assets: 1550 Equity-accounted investments (Note 6(4) and 8) 1600 Property, plant, and equipment (Note 6 (5),7 and 8) 1755 Right-of-use assets (Note 6 (6) and 7) 1821 Other intangible assets 1840 Deferred income tax assets (Note (13)) 1920 Guarantee deposits paid (Note 7 and 8) 1990 Other non-current assets (Note 6(7) and 8) Total assets	2025.12.31	2024.12.31 Amount % 80,385 1 899 - 22,586 - 57,514 - 24,226 - 2,899 - 7,520 - 196,029 1 13,862,844 98 23,176 - 12,826 - 123 - 368 - 3,408 - 120,703 1 14,023,448 99 14,219,477 100 Liabilities and Equity Current liabilities: 2130 Contract liabilities`－`current (Note 6(16)and 8) 2150 Notes payable 2170 Accounts payable (Note 7) 2200 Other accounts payables (Note 6(8) and 7) 2230 Current income tax liabilities 2280 Lease liabilities - current (Note 6(11) and 7) 2320 Long-term bank loans due within one year (Note 6 (9) and 8) 2321 Corporate Bonds Due Within One Year (Note 6 (10)) 2399 Other current liabilities (Note 7) Non-current liabilities: 2540 Long-term bank loans (Note 6 (9) and 8) 2580 Lease liabilities - non-current (Note 6 (11) and 7) 2645 Guarantee deposit received (Note 7) Total liabilities Equity(Note 6 (14)): 3110 Capital from common stocks 3200 Capital surplus Retained earnings 3310 Legal reserve 3320 Special reserve 3350 Undistributed earnings 3400 Other Equity Total equity Total liabilities and equity	2025.12.31 2024.12.31 Amount % Amount % $ 1,024 - $ 2,711 - 186,555 1 177,850 1 13,130 - 43,941 - 74,699 1 96,863 1 101,114 1 68,485 1 6,009 - 6,801 - 267,971 2 267,009 2 - - 449,868 3 2,349 - 1,984 - 652,851 5 1,115,512 8 5,266,892 37 5,056,947 35 4,814 - 6,329 - 928 - - - 5,272,634 37 5,063,276 35 5,925,485 42 6,178,788 43 1,287,815 9 1,256,131 9 3,431,908 25 3,437,282 24 1,241,933 9 1,195,297 9 - - - - 2,167,492 15 1,852,658 13 2,951 - 5,086 - 8,132,099 58 8,040,689 57 $ 14,057,584 100 14,219,477 100
	Amount % $ 31,019 - 700 - 21,308 - 27,103 - 21,078 - 124,915 2 9,758 -
	235,881 2
	13,446,225 96 297,278 2 10,654 - 80 - 2,462 - 3,408 - 61,596 - 13,821,703 98
	$ 14,057,584 100

Please refer to the attached notes to the parent company only financial statements Manager: Liao, Jen-Nan Accounting Officer: Lin, Shu-ling

Chairman: Liao, Tzu-chen

Taiwan Optical Platform Co., Ltd.

Parent Company Only Statements of Comprehensive Income

January 1 to December 31, 2025 and 2024

Unit: NT$ thousand

2025	%	2024 Amount %
Amount
$ 1,805,811 800,477	100 44	1,816,901 100 801,717 44
1,005,334	56	1,015,184 56
195,747	11	192,929 11
809,587	45	822,255 45
(31,418) (168,756) 140,332 3,028 39,865 (86,085)	(2) (9) 8 - 2 (5)	(34,397) (2) (173,221) (9) 351,328 19 3,788 - 41,276 2 - - 188,774 10
(103,034)	(6)
706,553 165,215	39 9	1,011,029 55 131,951 7
541,338	30	879,078 48
(199) 9,111	- 1	(231) - 11,378 1
8,912	1	11,147 1
$ 550,250	31	890,225 49
$	4.20	6.79
$	4.19	6.78

Please refer to the attached notes to the parent company only financial statements Chairman: Liao, Tzu-chen Manager: Liao, Jen-Nan

Accounting Officer: Lin, Shu-ling

Taiwan Optical Platform Co., Ltd.

Parent Company Only Statements of Changes in Equity

January 1 to December 31, 2025 and 2024

Unit: NT$ thousand

Capital from common stock	Capital surplus 3,466,134	Retained Earnings	Retained Earnings	Retained Earnings	Other Equity	Treasury stock
					Unrealized gains or losses on financial assets at FVTOCI
		Legal reserve	Special reserve	Undistributed earnings
$ 1,276,131		1,151,850	74,430	2,198,289	(294,235)	-
- - -	- - -	43,447 - -	- 219,805 -	(43,447) (219,805) (548,736)	- - -	- - -
-	-	43,447	219,805	(811,988)	-	-
- -	- -	- -	- -	879,078 19,837	- (8,690)	- -
-	-	-	-	898,915	(8,690)	-
- (20,000) - -	- (28,824) (28) -	- - - -	- - - -	- (124,547) - (308,011)	- - - 308,011	(173,371) 173,371 - -
$ 1,256,131	3,437,282	1,195,297	294,235	1,852,658	5,086	-
$ 1,256,131	3,437,282	1,195,297	294,235	1,852,658	5,086	-
- - - 37,684	- - - -	46,636 - - -	- (294,235) - -	(46,636) 294,235 (414,523) (37,684)	- - - -	- - - -
37,684	-	46,636	(294,235)	(204,608)	-	-
- -	- -	- -	- -	541,338 9,830	- (918)	- -
-	-	-	-	551,168	(918)	-
- (6,000) - -	- (8,647) 3,273 -	- - - -	- - - -	- (32,943) - 1,217	- - - (1,217)	(47,590) 47,590 - -
$ 1,287,815	3,431,908	1,241,933	-	2,167,492	2,951	-

Please refer to the attached notes to the parent company only financial statements Manager: Liao, Jen-Nan

Chairman: Liao, Tzu-chen

Accounting Officer: Lin, Shu-ling

Taiwan Optical Platform Co., Ltd.

Parent Company Only Statements of Cash Flows

January 1 to December 31, 2025 and 2024

Unit: NT$ thousand

Cash Flows from Operating Activities: Net Income Before Tax for the Period Adjustments: Income and expense items Depreciation expense Amortization expense Expected credit losses Interest Expense Interest income Dividend income Share of profits from subsidiaries and associated enterprises accounted for using the equity method Impairment losses of equity-accounted investments Gains on lease modifications Total Income and Expense Items Changes in Assets and Liabilities Related to Operating Activities: Decrease (Increase) in Notes Receivable Decrease in Accounts Receivable (Including Related Parties) Decrease in Other Receivables (Including Related Parties) Decrease (Increase) in Other Current Assets Decrease (Increase) in Contract Liabilities Increase (Decrease) in Notes Payable Increase (Decrease) in Accounts Payable (Including Related Parties) Decrease in Other Payables (Including Related Parties) Increase (Decrease) in Other Current Liabilities Total Adjustments Cash Inflows from Operating Activities Interest received Interest paid Income tax paid Net cash inflow from operations Cash flows from investing activities: Acquisition of property, plant, and equipment Increase in refundable deposits Decrease in refundable deposits Other receivables due from related parties increase Other receivables due from related parties decrease Other financial assets increase Other financial assets decrease Dividends Received Net cash inflow used in investing activities Cash flows from financing activities: Repayment of Bonds Payable Proceeds from long-term bank borrowings Repayments of long-term bank borrowings Increase in guarantee deposits received Principal repayment for leases Distribution of cash dividends Payment of treasury stock transaction cost Net cash outflows from financing activities Cash and cash equivalents decrease for the period Beginning balance of cash and cash equivalents Ending balance of cash and cash equivalents	2025 $ 706,553	2024 1,011,029
	15,299 43 10,900 168,756 (3,028) (34) (140,332) 86,085 -	14,943 44 - 173,221 (3,788) (33) (351,328) - (77)
	137,689	(167,018)
	1,278 19,511 1,475 (2,238) (1,687) 8,705 (30,811) (13,915) 365	(150) 3,743 10,010 6,308 311 (21,713) 36,246 (493) (124)
	120,372	(132,880)
	826,925 2,685 (161,333) (134,680)	878,149 3,788 (160,659) (138,115)
	533,597	583,163
	(286,304) - - (213,000) 93,000 - 59,107 483,284	(8,926) (1,886) 1,686 (70,000) 140,000 (91,644) - 397,187
	136,087	366,417
	(450,000) 800,000 (600,575) 928 (7,290) (414,523) (47,590)	- 1,020,000 (1,310,622) - (7,051) (548,736) (173,371)
	(719,050)	(1,019,780)
	(49,366) 80,385	(70,200) 150,585
	$ 31,019	80,385

Please refer to the attached notes to the parent company only financial statements Chairman: Liao, Tzu-chen Manager: Liao, Jen-Nan

Accounting Officer: Lin, Shu-ling

Taiwan Optical Platform Co., Ltd. Notes to Parent Company Only Financial Statements For the Years Ended December 31, 2025 and 2024 (Unless otherwise specified, the unit shall be NT$ thousand)

1. Company History

Taiwan Optical Platform Co., Ltd. (hereinafter referred to as the "Company") was established in August 2006 and its original name was Baoyue Investment Co., Ltd. Its main business was general investment. The Company merged the subsidiary company, Taiwan Optical Platform Co., Ltd., on December 1, 2012 and changed the Company's name to its current name. Its main business was also modified to include investment, shareholding, consultancy, and channel copyright agency for cable TV system operators.

The Company's stocks were approved for public listing by the Securities Listing Review Committee of Taiwan Stock Exchange Corporation in September 2015 and its Board of Directors in October. They were officially traded in December 2015.The Parent Company Only Financial Statements are presented in the New Taiwan dollar, the Company's functional currency.

2. Date of Authorization for Issuance of the Parent Company Only Financial Statements and

Procedures for Authorization

The Parent Company Only Financial Statements were adopted by the Board of Directors on March 06, 2026.

3. Application of New and Amended Standards and Interpretations

(1) The impact of adopting newly issued and revised standards and interpretations recognized by the Financial Supervisory Commission (FSC).

Starting from January 1, 2025, the Company has adopted the following revised International Financial Reporting Standards (IFRS), with no significant impact on the individual financial statements.

Amendments to IAS 21: Lack of Exchangeability

(2) The impact of International Financial Reporting Standards (IFRS) not yet adopted as recognized by the Financial Supervisory Commission (FSC).

The Company has assessed the following revised International Financial Reporting Standards (IFRS), effective from January 1, 2026, and expects no significant impact on the individual financial statements.

IFRS 17 “Insurance Contracts” and Amendments to IFRS 17
Amendments to IFRS 9 and IFRS 7 “Classification and Measurement of Financial Instruments”
Annual Improvements to IFRS Accounting Standards

Amendments to IFRS 9 and IFRS 7 “Contracts Involving Reliance on Renewable Electricity”

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

(3) Newly issued and revised standards and interpretations not yet recognized by the Financial Supervisory Commission (FSC).

The following standards and interpretations issued and amended by the IASB but not yet recognized by the Financial Supervisory Commission (FSC) may be relevant to the Company:

Effective Date
Newly issued or amended Announced by standards Key amendments. IASB
International Financial The new standard introduces three January 1, 2027
Reporting Standard (IFRS) categories of income and expenses, 18 "Presentation and two income statement subtotals, and a Disclosure in Financial single note on management Note: The
Statements" performance measures. These changes Financial
enhance and refine the guidance on Supervisory
disaggregating information in financial Commission
statements, providing users with more (FSC) issued a
consistent and useful information. This press release on
will impact all companies. September 25,
• More structured income statement: 2025, announcing Under current standards, that Taiwan will companies use different formats to adopt IFRS 18 present their financial results, starting from the making it difficult for investors to fiscal year 2028. compare performance across Companies with companies. The new standard a need for early adopts a more structured income adoption may, statement, introducing a newly upon approval by defined "operating profit" subtotal the FSC, choose and requiring all income and to apply the expenses to be classified into three standard ahead of new categories based on the schedule. company’s main business activities.
• Management Performance Measures (MPMs): The new standard defines management performance measures and requires companies to include a single note in their financial statements explaining why each measure provides useful information, how it is calculated, and how it reconciles with amounts recognized under IFRS accounting standards.
‧More detailed disclosures: The new standard strengthens guidance on

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

how companies should present disaggregated information in financial statements. This includes guidance on whether information should be included in the primary financial statements or further broken down in the notes.

The Company is continuously assessing the impact of the above standards and interpretations on its financial position and operating results. The relevant effects will be disclosed upon completion of the evaluation.

The Company expects that the following newly issued but not yet adopted standards and amendments will not have a significant impact on the parent company only financial statements:

Amendments to IFRS 10 and IAS 28: "Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture"
IFRS 19 "Subsidiaries Without Public Accountability: Disclosures" and Amendments to IFRS 19
。
Amendments to IAS 21: Translation to a Hyperinflationary Presentation Currency

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

4.Summary of Significant Accounting Policies

The significant accounting policies adopted in these parent company only financial statements are summarized as follows. The following accounting policies have been consistently applied to all periods presented in these financial statements.

(1) Compliance declaration

These parent company only financial statements are prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

(2) Preparation basis
Basis of Measurement

Except for financial instruments measured at fair value, the Parent Company Only Financial Statements have been prepared on a historical cost basis.

Functional Currency and Presentation Currency

The Company uses the currency of the primary economic environment in which it operates as its functional currency. These parent company only financial statements are presented in the Company's functional currency, New Taiwan Dollars (NTD). All financial information expressed in NTD is stated in thousands.

(3) Foreign Currencies

Foreign currency transactions are translated into the functional currency at the exchange rate on the transaction date. At each reporting period end (the reporting date), foreign currency monetary items are retranslated into the functional currency at the exchange rate on that date. Non-monetary items measured at fair value are translated using the exchange rate on the date the fair value was determined, while those measured at historical cost are translated using the exchange rate on the transaction date.

Foreign exchange differences arising from translation are generally recognized in profit or loss, except in the following cases, where they are recognized in other comprehensive income:

i. Equity instruments designated as measured at fair value through other comprehensive income (FVOCI);

ii. Financial liabilities designated as hedging instruments for a net investment in a foreign operation, to the extent the hedge is effective; or

iii. Qualified cash flow hedges, to the extent the hedge is effective.

(4) Standards for assets and liabilities classified as current and non-current

The Company classifies an asset as a current asset if it meets any of the following criteria. All other assets are classified as non-current assets:

i. It is expected to be realized, sold, or consumed in the normal operating cycle;

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

ii. It is held primarily for trading purposes;

iii. It is expected to be realized within twelve months after the reporting period; or

iv. It is cash or a cash equivalent (as defined in IAS 7), unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

The Company classifies a liability as a current liability if it meets any of the following criteria. All other liabilities are classified as non-current liabilities:

i. It is expected to be settled in the normal operating cycle;

ii. It is held primarily for trading purposes;

iii. It is due for settlement within twelve months after the reporting period; or

iv. The Company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period.

(5) Cash and Cash Equivalents

Cash includes cash on hand and demand deposits. Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash and subject to an insignificant risk of value changes. Time deposits that meet these criteria and are held to meet short-term cash commitments rather than for investment or other purposes are classified as cash equivalents.

(6) Financial Instruments

Accounts receivable is recognized at inception. All other financial assets and liabilities are initially recognized when the company becomes a party to the contractual terms of the financial instrument. Financial assets measured at fair value through profit or loss (except for accounts receivable without a significant financing component) or financial liabilities are initially measured at fair value plus directly attributable transaction costs. Accounts receivable without a significant financing component are initially measured at transaction price.

1. Financial assets

For purchases or sales of financial assets that qualify as regular way trades, the Company consistently applies trade date accounting to all financial assets classified in the same manner.

At initial recognition, financial assets are classified as: financial assets measured at amortized cost and investments in equity instruments measured at fair value through other comprehensive income." The Company reclassifies all affected financial assets only when there is a change in the business model for managing financial assets, with reclassification effective from the beginning of the next reporting period.

(1) Financial assets at amortized cost

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

Financial assets are measured at amortized cost if they meet all of the following conditions and are not designated as measured at fair value through profit or loss:

The financial asset is held within a business model whose objective is to collect contractual cash flows.
The contractual terms of the financial asset give rise to cash flows on specified dates that are solely payments of principal and interest on the outstanding principal amount.

Subsequent to initial recognition, these assets are measured at amortized cost, which is the original recognition amount adjusted for the cumulative amortization calculated using the effective interest method and any allowance for impairment. Interest income, foreign exchange gains or losses, and impairment losses are recognized in profit or loss. Upon derecognition, any gains or losses are also recognized in profit or loss.

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

At initial recognition, the Company may make an irrevocable election to present subsequent fair value changes of equity investments not held for trading in other comprehensive income, on an individual instrument basis.

Equity investments are subsequently measured at fair value. Dividend income (unless it clearly represents a recovery of part of the investment cost) is recognized in profit or loss, while all other net gains or losses are recognized in other comprehensive income and are not reclassified to profit or loss.

Dividend income from equity investments is recognized on the date the Company has the right to receive the dividend, typically the ex-dividend date.

(3) Impairment of financial assets

The Company recognizes a loss allowance for expected credit losses on financial assets measured at amortized cost.

The loss allowance for the following financial assets is measured at an amount equal to the 12-month expected credit losses, while all other financial assets are measured at an amount equal to the lifetime expected credit losses:

‧ Debt securities are considered to have low credit risk as of the reporting date; and
‧ The credit risk of other debt securities and bank deposits (e.g., the risk of default occurring over the expected life of the financial instrument) has not significantly increased since initial recognition.

The allowance for doubtful accounts is measured based on the lifetime expected

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

credit losses.

In determining whether the credit risk has significantly increased since initial recognition, the Company considers reasonable and supportable information (obtainable without undue cost or effort), including qualitative and quantitative data, as well as analyses based on the Company’s historical experience, credit assessments, and forward-looking information.

If contractual payments are past due for more than 90 days or if the borrower is unlikely to fulfill its credit obligation to pay the full amount to the Company, the Company considers the financial asset to be in default.

Lifetime expected credit loss refers to the expected credit losses arising from all possible default events over the expected life of the financial instrument.

Twelve-month expected credit loss refers to the expected credit losses arising from possible default events within the twelve months after the reporting date (or a shorter period if the expected life of the financial instrument is less than twelve months).

The maximum period for measuring expected credit losses is the longest contractual period during which the Company is exposed to credit risk.

Expected credit losses represent a probability-weighted estimate of credit losses over the expected life of a financial instrument. Credit losses are measured at the present value of all cash shortfalls, i.e., the difference between the contractual cash flows the Company is entitled to receive and the cash flows the Company expects to receive. Expected credit losses are discounted using the effective interest rate of the financial asset.

On each reporting date, the Company assesses whether financial assets measured at amortized cost have suffered credit impairment. A financial asset is considered credit-impaired when one or more adverse events affecting the estimated future cash flows of the asset have occurred.

Evidence of credit impairment includes observable data related to the following:

Significant financial difficulty of the borrower or issuer;
Default, such as delinquency or payments overdue by more than 90 days ；
Concessions granted by the Company to the borrower for economic or contractual reasons related to financial difficulties that would not have otherwise been considered ；
High likelihood of the borrower filing for bankruptcy or undergoing financial restructuring; or

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Disappearance of an active market for the financial asset due to financial distress. The allowance for losses on financial assets at amortized cost is deducted from the asset’s carrying amount.
When the Company no longer reasonably expects to recover all or part of a financial asset, the asset’s total carrying amount is directly reduced.

For corporate accounts, the Company determines the timing and number of write-offs based on an individual assessment of recoverability. The Company does not expect significant reversals of written-off amounts. However, written-off financial assets remain subject to enforcement in accordance with the Company's recovery procedures for overdue amounts.

(4) Derecognition of financial assets

The Company derecognizes a financial asset only when the contractual rights to the asset’s cash flows expire, or when the asset has been transferred and substantially all its risks and rewards of ownership have been transferred to another entity, or when neither transferring nor retaining substantially all risks and rewards of ownership, and control over the asset is not retained.

If the Company enters into a transaction to transfer a financial asset but retains substantially all the risks and rewards of ownership, the asset remains recognized on the balance sheet.

Financial Liabilities and Equity Instruments
(1) Classification of Liabilities and Equity

The Company classifies issued debt and equity instruments as financial liabilities or equity based on the substance of the contractual agreement and the definitions of financial liabilities and equity instruments.

(2) Equity Transaction

An equity instrument is any contract that represents the residual interest in the Company's assets after deducting all liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of directly attributable issuance costs.

(3) Treasury Shares

When the Company repurchases its recognized equity instruments, the consideration paid (including directly attributable costs) is recorded as a reduction in equity. The repurchased shares are classified as treasury shares. Any proceeds from the subsequent sale or reissuance of treasury shares are recognized as an increase in equity,

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

with any surplus or deficit from the transaction recorded in capital surplus or retained earnings if capital surplus is insufficient to offset the loss.

(4) Financial Liabilities

Financial liabilities are classified at amortized cost and subsequently measured using the effective interest method. Interest expenses and exchange gains or losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss.

(5) Derecognition of Financial Liabilities

A financial liability is derecognized when the contractual obligation is fulfilled, canceled, or expired. If the terms of a financial liability are modified and the resulting cash flows differ significantly, the original liability is derecognized, and a new financial liability is recognized at fair value based on the revised terms.

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

(6) Offsetting Financial Assets and Liabilities

Financial assets and liabilities are offset and presented net on the balance sheet only when the Company has a legally enforceable right to offset and intends to settle on a net basis or realize the asset and settle the liability simultaneously.

(7) Financial Guarantee Contracts

A financial guarantee contract is a contract that requires the issuer to make specified payments to compensate the holder for a loss incurred when a specified debtor fails to meet its payment obligations under the terms of a debt instrument.

(7) Investments in associates

An associate is an entity over which the Company has significant influence but does not have control or joint control.

The Company accounts for its investment in associates using the equity method. Under the equity method, an investment is initially recognized at cost, which includes transaction costs. The carrying amount of the investment includes any goodwill identified at acquisition, net of accumulated impairment losses.

The individual financial statements reflect the Company's share of the associate's profit or loss and other comprehensive income, adjusted for consistency with the Company's accounting policies, from the date significant influence is obtained until it is lost. Changes in an associate's equity that do not affect the Company's ownership

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

percentage are recognized in capital surplus based on the Company's share.

Unrealized gains and losses from transactions between the Company and its associates are eliminated to the extent they do not relate to the investor’s interest in the associate. If the Company's share of an associate’s losses equals or exceeds its interest in the associate, recognition of further losses is discontinued unless the Company has a legal or constructive obligation or has made payments on behalf of the investee.

When the Company’s investment ceases to be an associate, the equity method is discontinued. Any retained interest is measured at fair value, and the difference between the fair value of the retained interest, disposal proceeds, and the carrying amount of the investment on the discontinuation date is recognized in profit or loss. Any amounts previously recognized in other comprehensive income (OCI) related to the investment follow the same accounting treatment as if the associate had directly disposed of the related assets or liabilities. If the previously recognized OCI gains or losses would be reclassified to profit or loss (or retained earnings) upon asset or liability disposal, they are reclassified from equity to profit or loss (or retained earnings) when the equity method is discontinued. If the Company's ownership interest in an associate decrease but the equity method remains applicable, any previously recognized gains or losses in other comprehensive income (OCI) related to the reduced ownership interest are reclassified proportionally, following the same accounting treatment as if the associate had directly disposed of the related assets or liabilities.

When an associate issues new shares and the Company does not subscribe in proportion to its ownership, resulting in a change in ownership percentage and an adjustment to the investment's net equity value, the increase or decrease is recorded as an adjustment to capital surplus and the equity method investment. If the adjustment reduces capital surplus and the remaining balance from the equity method investment is insufficient, the difference is debited to retained earnings. However, if the Company’s ownership interest in the associate decreases due to not subscribing in proportion to its shareholding, any amounts previously recognized in other comprehensive income related to the associate are reclassified in proportion to the decrease. The accounting treatment follows the same principles as if the associate had directly disposed of the related assets or liabilities.

(8) Investments in subsidiaries

When preparing individual financial statements, the Company applies the equity method to evaluate investments in subsidiaries over which it has control. Under the

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

equity method, the net income and other comprehensive income reported in the individual financial statements are consistent with the amounts attributable to the parent company’s owners in the consolidated financial statements. Similarly, the owners' equity in the individual financial statements aligns with the equity attributable to the parent company's owners in the consolidated financial statements.

Changes in the Company's ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions with owners.

(9) Property, Plant, and Equipment
Recognition and Measurement

Property, plant, and equipment (PPE) are measured at cost (including capitalized borrowing costs), less accumulated depreciation and any accumulated impairment losses.

When major components of PPE have different useful lives, they are treated as separate items (main components) of PPE.

Gains or losses on the disposal of PPE are recognized in profit or loss.

2.Subsequent Costs

Subsequent expenditures are capitalized only when it is highly probable that future economic benefits will flow to the company.

Depreciation

Depreciation is calculated based on the asset's cost minus its residual value and is recognized in profit or loss using the straight-line method over the estimated useful life of each component.

Land is not depreciated.

The estimated useful lives for the current and comparative periods are as follows:

(1) Buildings and Structures 15 to 25 years (2) Wealth Equipment 3 to 6 years (3) Other Equipment 5 years

The Company reviews the depreciation method, useful lives, and residual values at each reporting date and makes adjustments as necessary.

(10) Leases

The Company assesses whether a contract is or contains a lease on the contract inception date. A contract is or contains a lease if it transfers control over the use of an identified asset for a period of time in exchange for consideration.

1. lessee

On the lease commencement date, the Company recognizes a right-of-use asset and a lease liability. The right-of-use asset is initially measured at cost, which includes the

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

initial measurement of the lease liability, adjustments for any lease payments made on or before the commencement date, any initial direct costs incurred, and estimated costs for dismantling, removing, or restoring the underlying asset or its location, less any lease incentives received.

The right-of-use asset is subsequently depreciated on a straight-line basis from the lease commencement date to the earlier of the end of its useful life or the lease term. Additionally, the Company regularly assesses whether the right-of-use asset is impaired and accounts for any impairment losses. When the lease liability is remeasured, the right-of-use asset is adjusted accordingly.

The lease liability is initially measured at the present value of lease payments that are unpaid at the lease commencement date. If the implicit interest rate in the lease is readily determinable, it is used as the discount rate; otherwise, the Company applies its incremental borrowing rate. Generally, the Company uses its incremental borrowing rate as the discount rate.

The lease payments included in the measurement of the lease liability comprise:

(1) Fixed payments, including in-substance fixed payments.

(2) Variable lease payments based on an index or rate, measured using the index or
rate at the lease commencement date.
(3) Expected residual value guarantees, and
(4) Exercise price of a purchase option or penalties for terminating the lease, if
reasonably certain to be exercised.

The lease liability is subsequently measured using the effective interest method, and its amount is reassessed in the following situations:

(1) Changes in the index or rate used to determine lease payments, leading to
variations in future lease payments.
(2) Changes in the expected payment of the residual value guarantee.
(3) Changes in the assessment of the purchase option for the underlying asset.
(4) Changes in the estimate of whether to exercise the extension or termination option,
leading to a reassessment of the lease term.
(5) Modifications to the lease subject, scope, or other terms.

When lease liabilities are remeasured due to changes in the index or rate determining

lease payments, residual value guarantees, or reassessments of purchase, extension, or termination options, the corresponding adjustment is made to the carrying amount of the right-of-use asset. If the right-of-use asset’s carrying amount is reduced to zero, any

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

remaining remeasurement amount is recognized in profit or loss.

For lease modifications that reduce the lease scope, the carrying amount of the right-of-use asset is reduced to reflect the partial or full termination of the lease, with the difference between this reduction and the remeasured lease liability recognized in profit or loss.

Right-of-use assets and lease liabilities that do not meet the definition of investment property are presented separately as single-line items in the balance sheet.

For short-term leases and leases of low-value assets, the company opts not to recognize right-of-use assets and lease liabilities. Instead, related lease payments are recognized as expenses on a straight-line basis over the lease term.

2. Lessor

For transactions where the Company acts as a lessor, lease contracts are classified at the inception of the lease based on whether they transfer substantially all the risks and rewards incidental to ownership of the underlying asset. If so, they are classified as finance leases; otherwise, they are classified as operating leases. In the assessment, the Company considers specific indicators, including whether the lease term covers a major part of the economic life of the underlying asset.

(11) Intangible Assets
Recognition and Measurement

The Company measures acquired intangible assets with finite useful lives at cost, less accumulated amortization and accumulated impairment losses.

Subsequent Expenditures

Subsequent expenditures are capitalized only when they enhance the future economic benefits of the related asset. All other expenditures are recognized in profit or loss when incurred.

3. Amortization

Amortization is calculated based on the cost of the asset, less its estimated residual value, and is recognized in profit or loss on a straight-line basis over its estimated useful life from the date the asset is available for use.

The useful life of computer software is 3 to 5 years for both the current and comparative periods.

The Company reviews the amortization method, useful life, and residual value of intangible assets at each reporting date and makes adjustments if necessary.

(12) Impairment of Non-Financial Assets

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

The Company assesses at each reporting date whether there are indications that the carrying amount of non-financial assets (excluding inventories and deferred tax assets) may be impaired. If any such indication exists, the recoverable amount of the asset is estimated.

For impairment testing purposes, the smallest identifiable group of assets that generates cash inflows largely independent of other assets or asset groups is considered the cash-generating unit (CGU). Goodwill acquired in a business combination is allocated to each CGU or group of CGUs expected to benefit from the synergies of the combination.

The recoverable amount of an individual asset or CGU is the higher of its fair value less costs of disposal and its value in use. When assessing value in use, estimated future cash flows are discounted to present value using a pre-tax discount rate that reflects the current market assessment of the time value of money and the asset- or CGU-specific risks.

If the recoverable amount is lower than the carrying amount, an impairment loss is recognized immediately in profit or loss. The impairment loss is first allocated to reduce the carrying amount of goodwill assigned to the CGU, and then proportionally to other assets within the CGU.

Goodwill impairment losses are not reversed. For other non-financial assets, impairment losses can be reversed only to the extent that the asset’s carrying amount does not exceed what it would have been had no impairment been recognized, adjusted for depreciation or amortization.

(13) Provisions

A provision is recognized when a present obligation arises from past events, making it highly probable that an outflow of economic benefits will be required to settle the obligation, and the amount can be reliably estimated. The provision is discounted at a pre-tax rate that reflects the current market assessment of the time value of money and the specific risks of the liability. The unwinding of the discount is recognized as an interest expense.

(14) Revenue Recognition

Revenue from customer contracts is measured based on the consideration expected to be received for transferring goods or services. The Company recognizes revenue when it satisfies a performance obligation by transferring control of goods or services to the customer.

The Company’s primary revenue sources include service revenue, such as channel

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

agency fees, advertising agency fees, and consulting fees. Advance payments received before service delivery are recorded as contract liabilities. Since customers

simultaneously receive and consume the benefits of the services, the related revenue is recognized over the contract period as the services are provided.

As the time between service transfer and customer payment does not exceed one year for all customer contracts, the Company does not adjust the transaction price for the time value of money.

(15) Employee benefits

1. Defined Contribution Plans

The obligation for contributions to defined contribution plans is recognized as an expense during the period in which employees provide services.

Short-term employee benefits

Short-term employee benefit obligations are recognized as expenses when the related services are provided. If a legal or constructive obligation to make payments arises from past employee services and can be reliably estimated, the Company recognizes the amount as a liability.

(16) Income Tax

Income tax includes current and deferred income tax. Except for items related to business combinations or those directly recognized in equity or other comprehensive income, current and deferred income tax is recognized in profit or loss.

Current income tax includes the estimated income tax payable or refundable based on taxable income (loss) for the year, as well as adjustments to income tax payable or refundable for prior years. The amount is measured using the enacted or substantively enacted tax rates as of the reporting date, representing the best estimate of expected payments or refunds.

Deferred income tax is recognized based on temporary differences between the carrying amounts of assets and liabilities on the reporting date and their tax bases. However, deferred income tax is not recognized for temporary differences arising in the following cases:

Temporary differences arising from the initial recognition of assets or liabilities in a transaction that is not a business combination, where (i) the transaction does not affect accounting profit or taxable income (loss) at the time and (ii) does not result in equal taxable and deductible temporary differences.
Temporary differences related to investments in subsidiaries, associates, and joint

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

ventures, where the company controls the timing of the reversal and it is highly probable that the differences will not reverse in the foreseeable future.

Taxable temporary differences arising from the initial recognition of goodwill.

Deferred tax assets are recognized for unused tax losses, unused tax credits, and deductible temporary differences to the extent that it is probable that future taxable income will be available to utilize them. These assets are reassessed at each reporting date and adjusted to the extent that it is no longer probable that the related tax benefits will be realized. Conversely, previously unrecognized deferred tax assets are recognized to the extent that it becomes probable that sufficient taxable income will be available.

Deferred tax is measured using the tax rates expected to apply when the temporary differences reverse, based on the enacted or substantively enacted tax rates as of the reporting date.

The company offsets deferred tax assets and deferred tax liabilities only when the following conditions are met:

There is a legally enforceable right to offset current tax assets and current tax liabilities; and
The deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either:
- (1) The same taxable entity; or
- (2) Different taxable entities that intend to settle current tax liabilities and assets on a net basis or realize the assets and settle the liabilities simultaneously in each future period in which significant amounts of deferred tax assets are expected to be recovered, and deferred tax liabilities are expected to be settled.
(17) Earnings per Share

The Company presents basic and diluted earnings per share attributable to holders of the Company’s common equity. The basic earnings per share are calculated by dividing the profit or loss attributable to holders of the Company’s common equity by the weighted average number of common shares outstanding during the period. The diluted earnings per share are calculated by adjusting the profit or loss attributable to holders of the Company’s common equity and the weighted average number of common shares outstanding for the effects of all potential dilutive common shares. The Company’s potential dilutive common shares include the estimated number of shares to be issued as employee compensation.

(18) Segment Information

The Company has disclosed segment information in the Consolidated Financial Statements; therefore, no segment information is disclosed in the Parent Company Only

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Financial Statements.

5.Primary Sources of Uncertainties in Material Accounting Judgments, Estimates, and

Assumptions

In preparing the individual financial statements, management must make judgments and estimates regarding the future (including climate-related risks and opportunities), which affect the adoption of accounting policies and the reported amounts of assets, liabilities, revenue, and expenses. Actual results may differ from these estimates.

Management continuously reviews estimates and underlying assumptions to ensure alignment with the Company's risk management and climate-related commitments. Changes in estimates are recognized in the period of change and future periods affected.

The following assumptions and estimation uncertainties present significant risks that could lead to material adjustments to asset carrying amounts in the next financial year:

Impairment assessment of goodwill, franchise rights, and customer relationships included in equity-method investments.

The carrying amount of subsidiaries and associates under the equity method includes goodwill, franchise rights, and customer relationships identified at the time of initial investment. The impairment assessment of goodwill, franchise rights, and customer relationships relies on the Company's subjective judgment, including the identification of cash-generating units (CGUs), the allocation of goodwill, franchise rights, and customer relationships to relevant CGUs, and the evaluation of the recoverable amount of the CGUs to which these assets are allocated. Any changes in estimates due to economic conditions or shifts in corporate strategy may result in significant future adjustments.

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

6. Description of Significant Accounting Items

(1) Cash and Cash Equivalents

of Significant Accounting Items nd Cash Equivalents
Cash on hand and petty cash Bank Check and demand deposits in banks	2025.12.31 $ 88 30,931	2024.12.31 700 79,685
	$ 31,019	80,385

For disclosures on the interest rate risk and sensitivity analysis of the Company's financial assets, please refer to Note 6(20).

(2) Financial assets at fair value through other comprehensive income (FVOCI)

Equity instruments at fair value through other comprehensive income (FVOCI): Current: Domestic listed (OTC) company stocks	2025.12.31		2024.12.31 899
	$ 700

The Company invests in domestic common stocks based on its mid-to-long-term strategic objectives, expecting to generate profits through long-term investment. Management believes that recognizing short-term fair value fluctuations of these investments in profit or loss would be inconsistent with the aforementioned long-term investment strategy. Therefore, these investments are designated as measured at fair value through other comprehensive income (FVOCI).

For the disclosure of the fair value of financial assets, please refer to Note 6(19).

(3) Notes Receivable and Accounts Receivable (Including Related Parties)

Notes Receivable – Measured at Amortized Cost Accounts Receivable – Non-Related Parties – Measured at Amortized Cost Accounts Receivable – Related Parties – Measured at Amortized Cost Less: Allowance for Losses	2025.12.31 $ 21,308	2024.12.31 22,586
	$ 15,697 $ 36,170 22,306 21,344 (10,900) -
	$ 27,103 $ 57,514

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

The company’s primary business involves channel licensing and advertising agency services, with an average credit period of 30 to 90 days for customers. Accounts receivable is non-interest-bearing. The company assesses key customers’ credit ratings based on publicly available financial information and historical transaction records. Credit risk and counterparties' credit ratings are continuously monitored, with total transaction amounts diversified across qualified customers. Additionally, credit risk is managed through annual reviews and approvals of counterparty credit limits by management.

To mitigate credit risk, the company’s management assigns a dedicated team to determine credit limits, approve credit, and implement monitoring procedures to ensure appropriate actions are taken for overdue receivables. Additionally, as of the balance sheet date, the company reviews the recoverability of receivables individually to ensure that irrecoverable amounts are properly impaired. Based on this, management believes the credit risk of notes and accounts receivable has been significantly reduced.

The company recognizes an allowance for doubtful accounts based on the expected credit losses (ECL) over the receivables' lifetime. The ECL assessment considers customers' past default records, current financial conditions, industry economic trends, GDP forecasts, and industry outlook. As historical credit loss data indicate no significant differences in loss patterns among customer groups, the company does not further categorize them. Instead, the expected credit loss rate is determined based solely on the aging of accounts receivable.

If there is evidence that a counterparty is experiencing severe financial difficulty and the receivable is deemed unrecoverable, the company directly writes off the related accounts receivable. However, collection efforts continue, and any recovered amounts are recognized in profit or loss.

The aging analysis of the company's notes and accounts receivable (including related parties) is as follows:

es) is as follows:
0 to 60 days 61 to 90 days 91 to 180 days More than 181 days	2025.12.31 $ 27,969 320 - 31,022	2024.12.31 35,866 13,209 18,292 12,733
	$ 59,311	80,100

The above amounts are presented before deducting the allowance for doubtful accounts and are based on the aging analysis as of the reporting date.

As of December 31, 2025 and 2024, the Company had no overdue notes receivable. The

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

aging analysis of past due but not impaired accounts receivable is follows:

Below 90 days	2025.12.31 $ 56	2024.12.31 -

The above is an aging analysis based on the number of days past due.

The movements in the allowance for doubtful accounts for notes receivable and accounts receivable of the Company are as follows:

able of the Company are as follows:
Opening Balance Impairment loss recognized Closing Balance	2025 $ - 10,900	2024 - -
	$ 10,900	-

For details on notes receivable pledged as loan collateral, please refer to Note 8.

(4) Investments Accounted for Using the Equity Method

As of the reporting date, the Company's investments accounted for using the equity method are as follows:

Investments in subsidiaries Investments in associates`：` Peikang Cable TV CO., LTD. (Peikang)	2025.12.31 $ 13,437,948 8,277	2024.12.31 13,854,445 8,399
	$ 13,446,225	13,862,844

1. Subsidiaries

For disclosures related to subsidiaries, please refer to the 2025 consolidated financial statements.

2. Associates

The associates accounted for using the equity method are individually immaterial. Their aggregated financial information is summarized below, as included in the Company's individual financial statements:

The aggregated carrying amount of equity interests in individually immaterial associates at the end of the reporting period	2025.12.31 $ 8,277	2024.12.31 8,399

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

The share attributable to the Company: Net income from continuing operations for the current period Other comprehensive income Total comprehensive income	2025 202 (36) 166	2024 334 (12)
		322

3. Impairment assessment

The Company has conducted an impairment test on the carrying amounts of goodwill, franchise rights, and customer relationships included in equity method investments, comparing their carrying amounts to their recoverable amounts based on value in use. The value in use is determined by discounting the estimated future cash flows generated from the investee’s operations using an appropriate discount rate.

After performing the impairment test, as of December 31, 2025, the carrying amount of the Company’s equity method investment in its subsidiary, Te-Chun Co., Ltd. (Te Chun), exceeded its recoverable amount based on value in use, resulting in an impairment loss of NT$86,085 thousand. In addition, as of December 31, 2024, there was no impairment in the carrying amounts of the Company’s equity method investments. 4.Guarantee

For details on the use of the aforementioned subsidiary and associate investments as loan collateral, please refer to Note 8.

(5) Property, Plant, and Equipment

The details of changes in the cost and depreciation of the Company's property, plant, and equipment are as follows:

Land	Buildings and Structures	Other Equipment	Total
$ - 249,331	- 28,151 28,151 - -	9,625 1,635 11,260 9,038 5,842	50,940 282,246 333,186 62,394 12,898
$ 249,331
$ - -

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Disposals Balance as of December 31, 2024 Depreciation: Balance as of January 1, 2025 Depreciation Balance as of December 31, 2025 Balance as of January 1, 2024 Disposals Depreciation Balance as of December 31, 2024 Carrying Amount: Balance as of December 31, 2025 Balance as of January 1, 2024 Balance as of December 31, 2024	-	- - - 260 260 - - - - 27,891 - -	(19,097) 41,315 25,389 5,824 31,213 38,361 6,124 (19,096) 25,389 13,231 14,995 15,926	(5,255) 9,625 2,375 2,060 4,435 5,833 1,798 (5,256) 2,375 6,825 3,205 7,250	(24,352) 50,940 27,764 8,144 35,908 44,194 7,922 (24,352) 27,764 297,278 18,200 23,176
	$ -
	$ - -
	$ -
	$ - - -
	$ -
	$ 249,331
	$ -
	$ -

For details of the Company’s purchase of land and buildings from another related party, Sai-Na-Mei Recreation Development Co., Ltd. (Sai-Na-Mei) in August 2025, please refer to Note 7.

The situation regarding the real estate, plant, and equipment being set as collateral for loans is detailed in Note 8.

(6) Right-of-use assets

The details of the cost and depreciation changes for the leased land, buildings, structures, and transportation equipment of the company are as follows:

Right-of-use asset cost: Balance as of January 1, 2025 Additions Reductions Balance as of December 31, 2025	Land		Housing and Construction		Transportatio n Equipment		Total
	$ 554 - - $ 554		22,642 - (7,348) 15,294		9,114 4,983 (3,484) 10,613		32,310 4,983 (10,832) 26,461

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Balance as of January 1, 2024 Additions Reductions Balance as of December 31, 2024 Cumulative depreciation of right-of-use assets: Balance as of January 1, 2025 Depreciation Reductions Balance as of December 31, 2025 Balance as of January 1, 2024 Depreciation Reductions Balance as of December 31, 2024 Carrying amount: Balance as of December 31, 2025 Balance as of January 1, 2024 Balance as of December 31, 2024	$ 554 - - $ 554 $ 268 111 - $ 379 $ 157 111 - $ 268 $ 175 $ 397 $ 286	22,642 - - 22,642 15,516 3,983 (7,348) 12,151 11,532 3,984 - 15,516 3,143 11,110 7,126	11,338 3,443 (5,667) 9,114 3,700 3,061 (3,484) 3,277 2,663 2,926 (1,889) 3,700 7,336 8,675 5,414	34,534 3,443 (5,667) 32,310 19,484 7,155 (10,832) 15,807 14,352 7,021 (1,889) 19,484 10,654 20,182 12,826

(7) Other non-current assets

Other financial assets

2025.12.31 $ 61,596	2024.12.31
	120,703

Other financial assets are primarily restricted bank deposits used as collateral for borrowings. Please refer to Note 8 for details.

(8) Other payables

Salary payable

2025.12.31 $ 20,171	2024.12.31
	18,676

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Employee remuneration payable Business Facilities payable Remuneration payable to directors and supervisors Interest payable Accounts payable to related parties Others	13,193 20,931 1,848 5,906 13,212 16,001 11,128 15,378 7,209 10,369 7,938 9,602 $ 74,699 96,863

(9) Long-term bank loans

Loan Bank name period Material terms 2025.12.31 2024.12.31 CTBC Bank and other banks that September Item A and B will be 2022 to granted a syndicated loan September repaid in 10 2027 semiannual installments according to the proportion recorded in the contract starting from March 2023.And in May and December 2023, May 2024, and May2025 early repayments of 263,884 thousand and 6,481 thousand and 190,594 thousand and 168,904 thousand were respectively made. Item D was fully repaid in September 2024 for NT$480,000 thousand. Item C will be repaid in a lump sum at maturity, while Item E will be repaid in accordance with the proportions specified in the contract. $ 5,556,259 5,356,834 Less: Unamortized borrowing costs (21,396) (32,878) 5,534,863 5,323,956

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Less: Part due within one year Unused credit limit Interest rate range	(267,971) (267,009)
	$ 5,266,892 5,056,947
	$ 250,000 700,000
	2.7693%~ 2.9070% 2.7652%~ 2.8934%

Our company, along with Te-Chun Co., Ltd. (Te-Chun), HSIN YEONG AN CABLE TV CO., LTD. (HSIN YEONG AN), and TA YANG CABLE TELEVISION CO., LTD. (TA YANG) (collectively, the "Syndicated Loan Borrowers"), entered into a NT$10.1 billion syndicated loan agreement with CTBC Bank and other participating banks (hereinafter referred to as the syndicated lending banks) in September 2022 to repay the outstanding balance of a previous syndicated loan. To fund the purchase price, related costs, and expenses for the real estate of its business premises, the Company entered into the first supplemental syndicated loan agreement for Item E, a non-revolving additional credit facility of NT$180,000 thousand, with the syndicated loan banks in October 2025.

Our company is the borrower for Credit Tranches A, C, D, and E with Te-Chun, HSIN YEONG AN, TA YANG, top Light Communications Co., Ltd., CNT CATV CO., LTD. (CNT CATV), CHIA-LIEN CABLE TV CORP. (CHIA-LIEN), DA-TUN CABLE TV CO., LTD. (DA-TUN), Taiwan Infrastructure Network Technologies Co., Ltd. (tint), Sin He Digital Technology Co., Ltd. (Sin He), A-First Technology Co., Ltd. (A-First), Jia-Sing Smart Technology Co., Ltd. (Jia-Sing Smart Technology), and our Chairperson, Liao Tzu-chen, serving as joint guarantors.

Te-Chun, HSIN YEONG AN, and TA YANG are the borrowers for Credit Tranche B, with our company and our Chairperson, Liao Tzu-chen, serving as joint guarantors.

The Syndicated Loan Borrowers and joint guarantors have provided assets as collateral for this loan in accordance with the agreement. The key contractual terms as of December 31, 2025 are summarized as follows:

Item No.	Credit Line $ 5,339,828 2,138,171 1,700,000 481,773	Used Credit Line 5,337,963 2,138,171 1,000,000 480,000	Disbursement amount Credit Period Repayment Method 4,356,834 5 years from the drawdown date Repayment by proportion 1,919,008 5 years from the drawdown date Repayment by proportion 1,000,000 5 years from the drawdown date One-time settlement when due - 2 years from the One-time settlement when	Repayment Method
Item A Item B Item C Item D

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

Item E	drawdown date due 180,000 180,000 180,000 From the drawdown date to the maturity date Repayment by proportion $ 9,839,772 9,586,134 7,357,668

The credit limit is shared between our company and the syndicated loan co-borrowers. The utilized amount includes the total usage by both our company and the co-borrowers.

According to the credit agreement, our company and its subsidiaries must maintain specific financial ratios during the loan period, including a minimum principal and interest coverage ratio and an interest coverage ratio. These financial standards are calculated quarterly and annually based on the consolidated financial statements of our company and its subsidiaries.

On June 23, 2025, the Company requested the syndicated loan banks to waive the requirement that the principal and interest coverage ratio not fall below 1.5 times for the second, third, and fourth quarters of 2025 and the first quarter of 2026. Written consent from the majority of the syndicated loan banks was obtained on August 5, 2025.

The Company and its subsidiaries have complied with the relevant contractual covenants as of December 31, 2025 and 2024.

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

(10) Bonds Payable

The first domestic unsecured ordinary corporate bond Less: Discount on bonds payable Less: Part due within one year	2024.12.31
	$ 450,000 (132) (449,868) $ -

On May 29, 2020, the company issued NT$450 million in unsecured corporate bonds domestically. The bonds have a five-year term with a fixed interest rate of 1.35%, accruing simple interest annually based on the face value. Interest is paid once per year, and the principal is repaid in full at maturity. The Company has repaid NT$450,000 thousand in May 2025.

(11) Lease liabilities

The carrying amount of the Company's lease liabilities is as follows:

Current Non-current	2025.12.31 $ 6,009	2024.12.31 6,801
	$ 4,814	6,329

For maturity analysis disclosure, please refer to Note 6(20) Liquidity Risk. The amounts recognized in profit or loss for leases are as follows:

		2025	2024
Interest expense on lease liabilities	$	224	333
Expenses for short-term and low-value leases	$	366	315
The lease amounts recognized in the cash flow	statement	are as follows:
		2025	2024
Total cash outflows for leases	$	7,880	7,699

1. Significant Lease Activities and Terms

The Company leases land and buildings for office use, with lease terms typically ranging from three to six years. At the end of the lease term, the Company has no preferential purchase rights for the leased land and buildings. Additionally, without the lessor’s consent, the Company is not permitted to sublease or transfer the leased assets, in whole or in part.

For information on office leases with related parties as of December 31, 2025, and 2024, please refer to Note 7.

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

2. Other Leases

The Company has elected to apply the recognition exemption for short-term leases and low-value asset leases of office equipment, and therefore does not recognize related right-of-use assets and lease liabilities.

(12) Employee benefits

The Company’s defined contribution plan is established in accordance with the Labor Pension Act, under which it contributes 6% of employees' monthly wages to individual pension accounts at the Bureau of Labor Insurance. Once the fixed contributions are made, the Company has no further legal or constructive obligations to make additional payments.

For the years 2025 and 2024, pension expenses under the defined contribution plan amounted to NT$2,232 thousand and NT$2,662 thousand, respectively, and were fully contributed to the Bureau of Labor Insurance.

(13) Income Tax

1. Income Tax Expense

The details of the Company's income tax expense are as follows:

Current Income Tax Expense Current period Adjustment for prior period current income tax Deferred Income Tax Expense Arising from and reversal of temporary differences Arising from and reversal of temporary differences Reconciliation of Income Tax Expense and Profit Profit before tax Income tax calculated at the domestic tax rate Non-deductible expenses Tax-exempt income Additional tax on undistributed earnings Adjustment for prior period income tax Income tax expense	2025 $ 167,309 - (2,094)	2024 131,949 9 (7) 131,951 2024 1,011,029 202,206 8 (70,272) - 9 131,951
	$ 165,215
	Before Tax: 2025 $ 706,553
	$ 141,311 17,262 (28,073) 34,715 -
	$ 165,215

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

2. Deferred Income Tax Assets

Accrued leave benefits $ 370 30	Unrealized exchange loss (2) 2	Others - 2,062
$ 400	-	2,062
$ 356 14	5 (7)	- -
$ 370	(2)	-

3. Status of Income Tax Assessment

The Company’s corporate income tax filings have been assessed and approved by the tax authorities up to the 2023 fiscal year.

(14) Capital and Other Equity

1.Share Capital

As of December 31, 2025, and 2024, the Company’s authorized share capital totaled

NT$2,200,000 thousand, with a par value of NT$10 per share, amounting to 220,000 thousand shares.

As of December 31, 2025, and 2024, the Company had issued 128,781 thousand and

125,613 thousand ordinary shares, respectively. All issued shares were fully paid.

The reconciliation of outstanding shares for 2025 and 2024 is as follows:

Common Shares (Expressed in thousands of shares) 2025 2024 January 1 125,613 127,613 Common stock dividends 3,768 - Cancellation of Treasury Shares (600) (2,000) December 31 128,781 125,613 ital surplus Details of the Company's Capital Surplus Balances: 2025.12.31 2024.12.31 Available for offsetting losses, distributing cash dividends, or transferring to share capital(1)`：` Share premium $ 1,801,675 1,810,322 Differences between acquisition or disposal price and book value of subsidiary equity 228,147 228,147	Common Shares 2025 2024 125,613 127,613 3,768 - (600) (2,000)	Common Shares 2025 2024 125,613 127,613 3,768 - (600) (2,000)	Common Shares 2025 2024 125,613 127,613 3,768 - (600) (2,000)
	2025 125,613 3,768 (600)

	128,781		125,613

2. Capital surplus

Details of the Company's Capital Surplus Balances:

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Restricted to offsetting losses only: Changes in ownership interest in subsidiaries (2) Others	1,401,844 1,398,571 242 242
	$ 3,431,908 3,437,282

(1) This type of capital surplus may be used to offset losses. If the company has no accumulated losses, it can also be distributed as cash dividends or transferred to share capital, subject to an annual limit based on a certain percentage of paid-in capital. According to the "Regulations Governing the Offering and Issuance of Securities by Securities Issuers," the total amount transferred to capital each year cannot exceed 10% of the paid-in capital.
(2) This type of capital surplus arises from equity transactions due to changes in the ownership interest of subsidiaries when the company has not actually acquired or disposed of subsidiary shares. It also includes adjustments recognized under the equity method for the capital surplus of subsidiaries.
Retained Earnings and Dividend Policy

According to the company's Articles of Incorporation, after the end of each half-year accounting period, if there is a surplus, the company shall first estimate and reserve tax payments, offset accumulated losses, and allocate 10% as legal reserve (unless it has reached the total paid-in capital). Next, any special reserve required by laws or regulatory authorities shall be allocated or reversed. The remaining earnings, combined with the undistributed earnings from the previous half-year period, will be used to prepare a distribution or loss compensation proposal. This proposal, along with the business report and financial statements, will be submitted to the Audit Committee for review before being approved by the Board of Directors. If the distribution is in the form of new shares, it requires shareholder approval; if in cash, the Board of Directors may approve it directly.

If there is a surplus in the annual financial statements, after fulfilling all tax obligations and offsetting previous losses, the company shall first allocate 10% as legal reserve (unless it has reached the total paid-in capital). Next, any special reserve required by laws or regulatory authorities shall be allocated or reversed. If there is any remaining balance, at least 25% shall be distributed as shareholder dividends. The remaining undistributed earnings from the first half of the year will be incorporated into the distribution proposal, which will be submitted by the Board of Directors for shareholder

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

approval.

The company’s Articles of Incorporation stipulate the policy for the distribution of employee and director compensation. For details, please refer to Note 6 (17) of the standalone financial statements.

According to the company's Articles of Incorporation, cash dividends shall account for no less than 50% of the total dividends distributed for the year. However, adjustments may be made based on the company’s financial structure improvements or significant capital expenditure plans, subject to shareholder approval.

(1) Legal reserve

The statutory earnings reserve shall be appropriated until it reaches the total paid-in capital. It may be used to offset losses. When there are no accumulated losses, any portion exceeding 25% of the paid-in capital may be capitalized or distributed in cash. (2) Special reserve

In accordance with FSC regulations, when distributing distributable earnings, the Company shall allocate a special earnings reserve equivalent to the net number of deductions recorded under other equity for the current year. This amount is deducted from the after-tax net income of the current year, plus any other items included in retained earnings for the period. For accumulated deductions from prior periods, a corresponding special earnings reserve must be set aside from prior retained earnings and cannot be distributed. If such deductions are subsequently reversed, the reversed portion may then be distributed as earnings.

(3) Distributed earnings

At the Annual General Meetings held on May 28, 2025, and May 30, 2024, the Company approved the earnings distribution plans for the years 2024 and 2023, respectively. The details of dividends distributed to shareholders are as follows:

2024 Stock Dividend per Share (NTD) Amount $ 3.31 414,523 0.30 37,684 $ 452,207	2023	2023
	Stock Dividend per Share (NTD) 4.36 -	Amount
		548,736 - 548,736
$ 452,207

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

4. Other Equity (Net Amount After Tax)

Balance as of January 1, 2025 Unrealized Valuation Gain – Equity Instruments Share of Subsidiaries and Associates under Equity Method Transfer of Cumulative Gains/Losses from Disposal of Equity Instruments by Subsidiaries and Associates to Retained Earnings Balance as of December 31, 2025 Balance as of January 1, 2024 Unrealized Valuation Loss – Equity Instruments Share of Profit or Loss of Subsidiaries and Associates under Equity Method Transfer of Cumulative Gains/Losses from Disposal of Equity Instruments by Subsidiaries and Associates to Retained Earnings Balance as of December 31, 2024	Unrealized Gain or Loss on Financial Assets at Fair Value Through Other Comprehensive Income (FVOCI) $ 5,086 (199) (719) (1,217)
	$ 2,951
	$ (294,235) (231) (8,459) 308,011
	$ 5,086

5. Treasury Shares

The Company, in accordance with Article 28-2 of the Securities and Exchange Act and the "Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies," resolved to repurchase its shares on February 18, 2025, and March 12, 2024, as approved by the Board of Directors, to uphold corporate credibility and protect shareholder rights, with the changes in treasury shares as follows:

Changes in Treasury Shares for 2025:

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Reason for Redemption Maintaining company credit and protect shareholder rights.	Beginning Shares		(Expressed in thousands of shares) Increase This Period Decrease This Period Ending Shares 600 (600) -	(Expressed in thousands of shares) Increase This Period Decrease This Period Ending Shares 600 (600) -
	-

Changes in Treasury Shares for 2024:

Reason for Redemption Maintaining company credit and protect shareholder rights.	Beginning Shares -	(Expressed in thousands of shares) Increase This Period Decrease This Period Ending Shares 2,000 (2,000) -	(Expressed in thousands of shares) Increase This Period Decrease This Period Ending Shares 2,000 (2,000) -

In September 2025 and August 2024, the Company legally canceled treasury shares with par values of NT$6,000 thousand and NT$20,000 thousand, respectively, offsetting retained earnings of NT$32,943 thousand and NT$124,547 thousand.

Treasury shares held by the Company cannot be pledged under securities regulations and do not confer shareholder rights before transfer.

(15) Earnings per share (EPS)

The calculation of the Company’s basic and diluted earnings per share (EPS) is as follows:

Basic EPS

Net profit attributable to ordinary equity holders of the Company Weighted average number of ordinary shares outstanding (in thousands) Basic EPS (NTD)	2025 $ 541,338	2024
		879,078
	128,927	129,381
	$ 4.20	6.79

Diluted EPS

Net profit attributable to ordinary equity holders of the Company Weighted average number of ordinary shares outstanding (in thousands) (Basic) Effect of dilutive potential ordinary shares (in	2025 $ 541,338	2024
		879,078
	128,927	129,381

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

thousands): Employee compensation Weighted average number of ordinary shares outstanding (in thousands) (after adjustment for dilutive potential shares) Diluted EPS (NTD)	221 301
	129,148 129,682
	$ 4.19 6.78

(16) Revenue from customer contracts

Revenue by contract type

Service revenue	2025 $ 1,805,811	2024 1,816,901

2. Contract balance

Notes receivable Accounts receivable – non-related parties Accounts receivable – Related parties Less: loss allowance Contract liabilities – Current	2025.12.31	2024.12.31 22,586 36,170 21,344 -	2024.1.1 22,436 40,116 21,141 - 83,693 2,400
	$ 21,308 15,697 22,306 (10,900)
	$ 48,411	80,100
	$ 1,024	2,711

For disclosure of notes and accounts receivable and their impairment, please refer to Note 6(3).

(17) Remuneration of employees and Directors

On May 28, 2025, the Company’s shareholders resolved at the annual general meeting to amend the Articles of Incorporation. According to the amended Articles, if the Company reports a profit for the year, 1% to 5% of the profit shall be appropriated as employee remuneration, of which at least 5% shall be allocated to rank-and-file employees. The Board of Directors shall determine whether such remuneration is to be distributed in the form of stock or cash. Eligible recipients may include employees of the Company's subsidiaries or affiliates, subject to conditions set by the Board. Additionally, up to 3% of the profit may be allocated as director compensation, as resolved by the Board. The distribution of employee and director compensation shall be reported to the shareholders’ meeting. However, if the Company has accumulated losses, such losses must be covered before any allocation of employee and director

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

compensation. Under the previous Articles of Incorporation, if the Company generates profit for the year, 1% to 5% shall be allocated as employee compensation, to be distributed in stock or cash as determined by the Board of Directors. Eligible recipients may include employees of the Company's subsidiaries or affiliates, subject to conditions set by the Board. Additionally, up to 3% of the profit may be allocated as director compensation, as resolved by the Board. The distribution of employee and director compensation shall be reported to the shareholders’ meeting. However, if the Company has accumulated losses, such losses must be covered before any allocation of employee and director compensation.

The employee and director compensation distributions for 2025 and 2024 are as follows:

ws:
Employee compensation Directors’ remuneration	2025 Estimated Percentage Amount 1.8% $ 13,193 1.8% 13,212	2024 Estimated Percentage Amount 2.0% 20,931 1.4% 14,589
		Estimated Percentage 2.0% 1.4%

The above employee and director compensation amounts are estimated based on the Company’s pre-tax net profit for the period, before deducting employee and director compensation, multiplied by the allocation ratio specified in the Articles of Incorporation. These amounts are recognized as operating expenses for the respective years. If any adjustments occur after the issuance of the annual standalone financial statements, they will be treated as changes in accounting estimates and adjusted in the following year.

The approved distribution amounts for employee and director compensation in 2025 and 2024 are consistent with the amounts recognized in the respective standalone financial statements. Relevant information can be found on the "Market Observation Post System." (18) Finance costs

The details of the Company’s finance costs are as follows:

Interest on bank loans Interest on corporate bonds payable Interest on lease liabilities	2025 $ 165,918 2,614 224	2024 166,416 6,472 333 173,221
	$ 168,756

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

(19) Financial Instruments

(1) Information on fair value
(1) Fair Value Hierarchy of Financial Instruments

When measuring its assets and liabilities, the Company prioritizes observable market inputs whenever possible. If necessary, external experts may assist in fair value assessments to ensure the reasonableness of valuation results. The fair value hierarchy is classified based on the inputs used in valuation techniques as follows:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: Inputs other than quoted prices included in Level 1 that are directly (e.g., prices) or indirectly (e.g., derived from prices) observable.
Level 3: Inputs for assets or liabilities that are not based on observable market data (unobservable inputs).

(2) Types and Fair Value of Financial Instruments

The Company measures financial assets at fair value through other comprehensive income (FVOCI) on a recurring basis. The carrying amounts and fair values of various financial assets (including fair value hierarchy information, but excluding financial instruments whose carrying amounts approximate fair value and lease liabilities, which are exempt from fair value disclosure) are presented as follows:

Financial Assets Measured at Fair Value Through Other Comprehensive Income (FVOCI) Domestic listed (OTC) company stocks Financial Assets Measured at Amortized Cost Cash and cash equivalents Net notes and accounts receivable Other receivables Refundable deposits		2025.12.31	2025.12.31	2025.12.31	Total 700 - - - -
	Carrying Amount $ 700 $ 31,019 48,411 145,993 3,408		Fair Value
		Level 1 700 - - - -	Level 2 - - - - -	Level 3 - - - - -

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

61,596 $ 290,427	- - - 2025.12.31	- - - 2025.12.31	- - - 2025.12.31	- - - 2025.12.31	- Total - - - - -
		Fair Value
	Level 1 Level 2 Level 3 - - - - - - - - - - - - - - - 2024.12.31

Carrying Amount			Fair Value
	Level 1 889 - - - - -		Level 2 - - - - - -	Level 3	Total
$ 889				- - - - - -	889 - - - - -
$ 80,385 80,100 27,125 3,408 120,703

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Financial Liabilities Measured at Amortized Cost Bank loans Corporate bonds payable Notes and accounts payable Other payables Lease liabilities	$ 311,721 $5,323,956 - - - - 449,868 - - - - 221,791 - - - - 96,863 - - - - 13,130 - - - - $6,105,608

Valuation Techniques for Financial Instruments Measured at Fair Value

The Company's holdings of domestic listed (OTC) company stocks are financial assets with standard terms and actively traded in liquid markets. Their fair value is determined based on market quotations.

In 2025 and 2024, there were no transfers between fair value levels for financial assets and liabilities.
(20) Objectives and Policies of Financial Risk Management

The Company's primary financial instruments include bank deposits, equity investments, receivables, refundable deposits, other financial assets, payables, corporate bonds payable, borrowings, lease liabilities, and deposits received. The financial management department provides services to various business units, overseeing and coordinating domestic financial market operations. It supervises and manages financial risks related to the Company's operations through internal risk reports that analyze exposure based on risk level and scope. These risks include market risk (including interest rate risk), credit risk, and liquidity risk.

Market risk

The Company's operating activities primarily expose it to interest rate risk.

There have been no changes in the Company's market risk exposure related to financial instruments or in its risk management and measurement methods.

(1) Interest Rate Risk

The Company's interest rate risk primarily arises from fixed and variable-rate deposits and borrowings, leading to interest rate exposure.

As of the balance sheet date, the carrying amounts of financial assets and liabilities exposed to interest rate risk are as follows:

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

Fair Value Interest Rate Risk Financial Liabilities Cash Flow Interest Rate Risk Financial Assets Financial Liabilities	2025.12.31 $ 10,823 92,527 5,534,863	2024.12.31 462,998 200,287 5,323,956

The sensitivity analysis for interest rate risk is based on the exposure of non-derivative instruments as of the balance sheet date. For floating-rate liabilities, the analysis assumes that the outstanding balance as of the balance sheet date remains unchanged throughout the reporting period. The company reports interest rate changes to key management using a fluctuation rate of ±0.25%, which represents management’s assessment of a reasonably possible change. A 0.25% change in interest rates would impact the company's pre-tax net income by approximately NT$13,606 thousand in 2025 and NT$12,809 thousand in 2024.

(2) Other market risk

The company is exposed to equity price risk due to its investments in listed equity securities. These investments are held for strategic purposes rather than for trading. 2.Credit risk

Credit risk refers to the risk of financial loss to the company due to counterparties failing to meet their contractual obligations. This risk primarily arises from cash and cash equivalents, accounts receivable, other receivables, and refundable deposits.

(1) Maximum Credit Risk Exposure

The maximum credit risk exposure of the company is represented by the carrying amount of financial assets and the maximum amount payable under financial guarantees.

(2) Credit Risk Concentration

The company has a diverse customer base with no significant interdependencies, resulting in a low concentration of credit risk.

(3) Credit Risk of Receivables

For information on the credit risk exposure of notes and accounts receivable, please refer to Note 6(3).

Other financial assets measured at amortized cost include other receivables, time deposits, and refundable deposits. These are considered low-credit-risk financial assets;

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

therefore, the expected credit loss is measured over a 12-month period.

The company’s policy is to conduct transactions only with reputable counterparties and, when necessary, obtain collateral to mitigate the risk of financial loss due to defaults. The company assesses key customers based on publicly available financial information and historical transaction records. Credit risk and counterparty credit ratings are continuously monitored, and total transaction amounts are distributed among creditworthy customers. Credit risk is controlled through credit limits reviewed and approved by management. The financial department evaluates and monitors credit risks related to bank deposits, fixed-income investments, and other financial instruments. 3. Liquidity risk

The Company manages and maintains adequate cash reserves to support operations and mitigate cash flow fluctuations. Management monitors the utilization of bank credit facilities and ensures compliance with loan agreements.

The table below presents the contractual maturities of financial liabilities, including estimated interest but excluding the impact of netting agreements.

Carrying Amount	Contractual Cash Flows	Within 1 year	Over 1 Year 928 4,896 5,384,476
$ 275,312 10,823 5,534,863	275,312 11,091 5,808,161	274,384 6,195 423,685
$ 5,820,998	6,094,564	704,264	5,390,300
$ 318,654 13,130 5,323,956 449,868	318,654 13,413 5,734,414 452,615	318,654 6,985 417,070 452,615	- 6,428 5,317,344 -
$ 6,105,608	6,519,096	1,195,324	5,323,772

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

The Company does not expect the timing of cash flows in the maturity analysis to occur significantly earlier, nor does it anticipate any material differences in the actual amounts.

(21) Capital Management

Our company manages capital to ensure business continuity while optimizing the balance between debt and equity to maximize shareholder returns.

The capital structure consists of net debt (borrowings minus cash) and equity (common stock, capital surplus, retained earnings, and other equity).

Senior management regularly reviews the capital structure, considering the cost and risks associated with different types of capital. Based on their recommendations, we adjust the capital structure through dividend payments, new share issuance, share buybacks, and debt issuance or repayment.

(22) Non-Cash Investing and Financing Activities

The Company’s non-cash investing and financing activities for 2025 and 2024 are as follows:

Acquisition of right-of-use assets through leases (see Note 6(6) for details).
Reconciliation of liabilities from financing activities is as follows:

Long-term loans Bonds Payable Guarantee deposit received Lease Liabilities Total Liabilities from Financing Activities Long-term loans Bonds Payable Lease Liabilities Total Liabilities from Financing Activities	2025.1.1 Cash flows Non-cash changes 2025.12.31 $ 5,323,956 199,425 11,482 5,534,863 449,868 (450,000) 132 - - 928 - 928 13,130 (7,290) 4,983 10,823
	$ 5,786,954 (256,937) 16,597 5,546,614
	2024.1.1 Cash flows Non-cash changes 2024.12.31 $ 5,602,070 (290,622) 12,508 5,323,956 449,471 - 397 449,868 20,593 (7,051) (412) 13,130
	$ 6,072,134 (297,673) 12,493 5,786,954

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

7. Related Party Transactions

(1) Names and relations of related parties

The related parties with transactions with the Company and its subsidiaries during the coverage period of these financial statements are as follows:

Relationship with the Related Party Company top Light Communications Co., Ltd. Subsidiary CNT CATV CO., LTD. Subsidiary CHIA-LIEN CABLE TV CORP. Subsidiary Taiwan Infrastructure Network Technologies Co., Ltd. Subsidiary DA-TUN CABLE TV CO., LTD. Subsidiary Te-Chun Co., Ltd. Subsidiary SHINE TREND International Multimedia Technology CO., Subsidiary LTD. (ST Media) A-First Technology Co., Ltd. Subsidiary Sin He Digital Technology Co., Ltd. Subsidiary HSIN YEONG AN CABLE TV CO., LTD. Subsidiary TA YANG CABLE TELEVISION CO., LTD. Subsidiary Sin-Chi Multimedia Co., Ltd. Subsidiary Jia-Sing Smart Technology Co., Ltd. Subsidiary Sin-Long Multimedia Co., Ltd. Subsidiary MAYFAIR HOUSE CO., LTD. (MAYFAIR HOUSE) Subsidiary Pei-Kang Investment Co., Ltd. Associate CHOCO Media Co., Ltd. (CHOCO) Associate Yuan Fu Enterprises Co., Ltd. Other related party Freshfields International Co., Ltd. (Freshfields International) Other related party Sai-Na-Mei Recreation Development Co., Ltd. (Sai-Na-Mei) Other related party

(2) Transactions with Related Parties

1. Operating revenue

Type/Name of Related Party Subsidiary: CNT CATV top Light Communications CHIA-LIEN DA-TUN HSIN YEONG AN	2025 $ 259,000 249,020 218,474 195,881 389,163	2024 258,898 250,484 219,280 195,860 389,173

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Others Associate	149,073 145,624 86,121 86,140 $ 1,546,732 1,545,459

The transactions with the above-mentioned related parties primarily involve channel program copyright agency income and consulting income, which are priced according to contract terms and collected on a monthly basis. Since the main counterparties are related parties, there are no general counterparties available for comparison.

2. Operating costs

Type of Related Parties Subsidiary Associate	2025 $ 62,526 5,780 $ 68,306	2024 62,883 5,853
		68,736

The transactions with the above-mentioned related parties primarily involve the agency costs paid to related parties for leasing channels, which are priced and paid according to the contract terms. Since the main counterparties are related parties, there are no general counterparties available for comparison.

3. Receivables from related parties

The details of the amounts receivable from related parties are as follows:

Accounting Subject Accounts receivable Other accounts receivables	Type/Name of Related Party Subsidiary: CNT CATV top Light Communications CHIA-LIEN DA-TUN tint Others Associate Subsidiary Associate	2025.12.31 $ 5,609 4,022 3,742 2,974 4,230 1,274 455	2024.12.31 4,843 4,382 3,406 3,017 3,961 1,276 459 21,344 2,651 248 2,899
		$ 22,306
		$ 4,516 115
		$ 4,631

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

4. Payables to related parties

The details of the amounts Payables to related parties are as follows:

Accounting Subject Accounts payables Other accounts payables	Type/Name of Related Party Subsidiary Associate Subsidiary Associate Other related party	2025.12.31 $ 5,471 506	2024.12.31 5,502 512 6,014 7,668 2,597 104 10,369
		$ 5,977
		$ 5,466 2,643 4
		$ 8,113

5. Other assets and liabilities

(1) The details of the Company’s other assets from related parties are as follows:

Accounting Subject Refundable deposits Other current assets	Type/Name of Related Party Other related party Subsidiary Other related party	2025 $ 267	2024 267 - - -
		$ 927 66
		$ 993

(2) The details of the Company’s other liabilities from related parties are as follows:

Accounting Subject Deposits received	Type/Name of Related Party Subsidiary: CHIA-LIEN CNT CATV Others	2025 $ 143 758 27	2024
			- - - -
		$ 928

6. Lease agreements

Accounting Subject Lease liabilities	Type/Name of Related Party Other related party: Sai-Na-Mei	2025.12.31 $ -	2024.12.31 1,513

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

Accounting Subject Finance costs	Category of Related Parties Other related party: Sai-Na-Mei	2025 $ 10	2024 32

The Company’s lease agreements with related parties are based on market rates and are conducted under normal receivable and payable terms.

Loans to related parties

Accounting Subject Other Receivables – Financial Services Other Receivables – Interest Income	Type of Related Parties/Name Subsidiary: TA YANG CNT CATV HSIN YEONG AN Subsidiary: TA YANG CNT CATV HSIN YEONG AN	2025.12.31 $ 30,000 40,000 50,000 $ 120,000 $ 71 95 118 $ 284	2024.12.31 - - -
			-
			- - -
			-

Accounting Subject Interest Income	Type of Related Parties/Name Subsidiary: TA YANG CNT CATV Te-Chun HSIN YEONG AN	2025 $ 149 971 153 134	2024 1,485 1,351 32 -
		$ 1,407	2,868

The interest rate on loans provided to related parties by the Company is comparable to the market interest rate. All loans to related parties are unsecured, and no impairment loss has been recognized after assessment. For further disclosure on other lending arrangements, please refer to Note 13(1).

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

8. Acquisition of Property, Plant and Equipment

Type of Related Party Other related party- Sai-Na-Mei	2025 $ 277,482	2024 -

In August 2025, the Company acquired two properties in Nantou and Yunlin from other related parties – Sai-Na-Mei, with a total land area of 1,241 pings. The total price of the land was NT$249,331 thousand, and the total price of the buildings was NT$28,151 thousand, amounting to NT$277,482 thousand in total. The transfer procedures were completed in October 2025. The acquisition cost of the land and buildings was determined with reference to the appraisal report issued by CCIS Real Estate Joint Appraisers Firm. For information on property, plant, and equipment, please refer to Note 6(5).

9. Other revenue and expenses

Accounting Subject Other Revenue Rent Revenue Interest Revenue Operating Expenses	Type of Related Parties/Name Subsidiary: Te-Chun Others Subsidiary: CNT CATV CHIA-LIEN Others Other related party Subsidiary: SHINE TREND Others Other related party	2025	2024 4,360 4,485
		$ 4,360 4,493
		$ 8,853	8,845
		$ 722 136 26	- - - -
		$ 884
		$ 5	4
		$ 27,977 1,445 397	29,882 1,281 521
		$ 29,819	31,684

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

Accounting Subject Other Expenses – Endorsement and Guarantee Fees	Type of Related Parties/Name Subsidiary: Te-Chun HSIN YEONG AN TA YANG top Light Communications Others	2025 $ 14,492 6,408 4,008 3,848 2,552	2025 $ 14,492 6,408 4,008 3,848 2,552	2024 14,400 6,400 4,000 3,840 2,520
		$ 31,308		31,160

10. Others

Pursuant to the contract, the Company purchased LINE TV VIP serial number licenses from CHOCO in 2025 and 2024, with the authorized amounts both totaling NT$22,857 thousand.

(3) Transactions with key management personnel

The compensation for key management personnel includes:

Short-term employee benefits Benefits after retirement	2025 $ 54,913 719	2024 53,506 705
	$ 55,632	54,211

The compensation for directors and other key management personnel is determined by

the Compensation Committee based on individual performance and market trends.

8. Pledged Assets

(1) The Company and subsidiaries provide the following assets as collateral for obtaining the syndicated bank loans:

The Company:

Asset name Investments Accounted for Using the Equity Method Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable (Note 1)	2025.12.31 $ 13,024,360 283,034 61,596 36,476	2024.12.31 13,436,480 6,953 120,703 69,676

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

CHIA-LIEN: Asset name Investments Accounted for Using the Equity Method Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable CNT CATV: Asset name Investments Accounted for Using the Equity Method Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable DA-TUN: Asset name Investments Accounted for Using the Equity Method Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable top Light Communications Co., Ltd.: Asset name Financial assets measured at fair value through other comprehensive income – non-current Investments Accounted for Using the Equity Method Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable	$ 13,405,466	13,633,812
	2025.12.31 $ 436,262 108,888 35,822 2,462	2024.12.31 454,994 120,211 42,051 3,748
	$ 583,434	621,004
	2025.12.31 $ 620,138 100,749 15,230 1,770	2024.12.31 652,705 88,735 25,596 8,469
	$ 737,887	775,505
	2025.12.31 $ 386,209 47,270 109,923 2,292	2024.12.31 416,504 46,569 104,298 1,566
	$ 545,694	568,937
	2025.12.31 $ 40,159 778,864 299,917 172,439 16,000	2024.12.31 40,953 810,511 317,100 168,280 12,314
	$ 1,307,379	1,349,158

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

tint:

Asset name Investments Accounted for Using the Equity Method Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable Te-Chun Co., Ltd.: Asset name Investments Accounted for Using the Equity Method Other Financial Assets - Non-current HSIN YEONG AN: Asset name Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable (Note 2) TA YANG: Asset name Property, Plant, and Equipment Other Financial Assets - Non-current Notes receivable (Note 3) Sin He Digital Technology Co., Ltd.: Asset name Investments Accounted for Using the Equity Method Other Financial Assets - Non-current	2025.12.31 $ 73,725 34,954 24,200 1,556	2024.12.31 75,588 36,604 20,803 1,569
	$ 134,435	134,564
	2025.12.31 $ 2,401,777 6,287	2024.12.31 2,439,185 6,244
	$ 2,408,064	2,445,429
	2025.12.31 $ 278,384 9,850 7,958	2024.12.31 273,894 12,248 26,598
	$ 296,192	312,740
	2025.12.31 $ 125,661 2,127 1,963	2024.12.31 127,326 4,585 6,978
	$ 129,751	138,889
	2025.12.31 $ 2,461 4,919	2024.12.31 2,152 960
	$ 7,380	3,112

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Jia-Sing Smart Technology Co., Ltd.: Asset name Other Financial Assets - Non-current A-First Technology Co. Ltd.: Asset name Other Financial Assets - Non-current	2025.12.31 $ 280	2024.12.31 1
	2025.12.31 $ 14,340	2024.12.31 150

Note 1: As of December 31, 2025 and 2024, the guaranteed amount of notes receivable was NT$36,476 thousand and NT$69,676 thousand, respectively. After offsetting with contract liabilities – current in the amounts of NT$15,168 thousand and NT$47,090 thousand, the net amounts recorded were NT$21,308 thousand and NT$22,586 thousand, respectively.
Note 2: As of December 31, 2024, the guaranteed amount of notes receivable was NT$26,598 thousand, which, after offsetting with contract liabilities – current in the amount of NT$18,288 thousand, resulted in a net amount recorded of NT$8,310 thousand.
Note 3: As of December 31, 2024, the guaranteed amount of notes receivable was NT$6,978 thousand, which, after offsetting with contract liabilities – current in the amount of NT$4,842 thousand, resulted in a net amount recorded of NT$2,136 thousand.

9. Significant contingent liabilities and unrecognized contract commitments: None.

10. Significant disaster losses: None.

11. Significant subsequent events: None.

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

12. Others

A summary of employee benefits, depreciation, depletion, and amortization expenses by function

is as follows:

By function By nature	2025	2025	2025	2024	2024	2024
	Classified as operating costs	Classified as operating expenses	Total	Classified as operating costs	Classified as operating expenses	Total
Employee Benefit Expenses
Payroll Expense	-	65,265	65,265	-	73,191	73,191
Labor and health insurance	-	5,455	5,455	-	5,396	5,396
Pension Expenses	-	2,232	2,232	-	2,662	2,662
Remuneration Paid to Directors	-	37,715	37,715	-	36,279	36,279
Other employee benefits	-	3,949	3,949	-	3,332	3,332
Depreciation Expense	3,805	11,494	15,299	4,846	10,097	14,943
Amortization Expense	-	43	43	-	44	44

Additional information on employee numbers and employee benefit expenses for 2025 and 2024 is as follows:

2025	2025	2024 67
69
12		12
$ 1,349		1,538
$ 1,145		1,331
	(13.97)%

The company has established an Audit Committee to replace Supervisors.

The company's compensation policy (including directors, executives, and employees) is as follows:

The company's directors' remuneration is determined based on their level of involvement in operations, contribution value, and industry standards. Additional allowances may also be provided.

The company's executive and employee compensation is determined based on industry

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

norms, the company's operational management needs, and HR policies. It also considers individual education, professional knowledge and skills, work experience, and personal performance.

13. Disclosure Notes

(1) Information on Significant Transactions

The significant transaction information to be disclosed by the company for the year 2025, in

accordance with the regulations of the Securities Issuer Financial Reporting Standards, is as follows:

Loans to Others: Please refer to Schedule 1 for details.
Endorsements and Guarantees for Others: Please refer to Schedule 2 for details.
Significant End-of-Period Holdings of Marketable Securities (excluding investments in Subsidiaries, Associates, and Joint Ventures): Please refer to Schedule 3 for details.
Sales or Purchases of Goods with Related Parties Reaching NT$100 million or 20% of Paid-in Capital: Please refer to Schedule 4 for details.
Receivables from Related Parties Reaching NT$100 million or 20% of Paid-in Capital: None.
(2) Information on Investment in Other Businesses: Please refer to Schedule 5 for details.
(3) Information on Investments in Mainland China: None.

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

14. Department Information

Please refer to the detailed 2025 consolidated financial report.

Taiwan Optical Platform Co., Ltd. Loaning Funds to Others January 1 - December 31, 2025

Table 1

Unit: NT$ thousand

No.	Lender Company	Borrower (Note 3)	Accounts Receivable/ Payable	Related Party Status	Maximum Balance for the Current Period `（`Note 4`）`	Ending Balance `（`Note 4`）`	Actual Amount Drawn	Interest Rate Range `（`%`）`	Loans provided and Nature (Note 1)	Amount of Business Transac tion	Necessary reason for short-term financing	Provision for loss allowance	Collateral	Collateral	Capital loans and limits to individual targets`（`Note 1`）`	Capital loans and total limit `（`Note 2`）`
													Name	Value
0 0	The Company The Company	CNT CATV Te-Chun	Other receivables - Related parties Other receivables - Related parties	Yes Yes	70,000 20,000 30,000 50,000 70,000 40,000 50,000 80,000 50,000	70,000 - 30,000 50,000 70,000 - 50,000 - 40,000	40,000 - 30,000 50,000 70,000 - 50,000 - 40,000	2.83810% - 2.83815% 2.83810% 2.83815% - 2.83815% - 2.83815%	Short-term financing Short-term financing	- -	Operating turnover Operating turnover	- -		- -	3,252,839 3,252,839 3,252,839 3,252,839 280,577 280,577 280,577 308,922 130,648	3,252,839 3,252,839 3,252,839 3,252,839 280,577 280,577 280,577 308,922 130,648
0 0 1 1 1 2 3	The Company The Company CHIA-LIEN CABLE TV CORP. CHIA-LIEN CABLE TV CORP. CHIA-LIEN CABLE TV CORP SHINE TREND tint	TA YANG HSIN YEONG AN TA YANG CNT CATV HSIN YEONG AN MAYFAIR HOUSE CNT CATV	Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables -	Yes Yes Yes Yes Yes Yes Yes					Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing	- - - - - - -	Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover	- - - - - - -		- - - - - - -

3 3 3 4 5 5 5 6 7	tint tint tint DA-TUN top Light Communicati ons top Light Communicati ons top Light Communicati ons Te-Chun Sin-Long Multimedia	HSIN YEONG AN Sin He TA YANG TA YANG CNT CATV HSIN YEONG AN TA YANG TA YANG CredereMedia	Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties Other receivables - Related parties	Yes Yes Yes Yes Yes Yes Yes Yes Yes	50,000 6,000 40,000 40,000 30,000 30,000 30,000 10,000 2,600	- 6,000 40,000 20,000 - 20,000 30,000 - 2,600	- 6,000 40,000 - - - 30,000 - 2,600	- 2.83780% 2.83815% 2.83810% - 2.83815% 2.83810% - 2.30000%	Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing	- - - - - - - - -	Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover Operating turnover	- - - - - - - - -		- - - - - - - - -	130,648 130,648 130,648 235,327 561,116 561,116 561,116 611,790 9,632	130,648 130,648 130,648 235,327 561,116 561,116 561,116 611,790 9,632

Note 1: The funds lent by the company and its subsidiaries to a single company involved in business transactions shall not exceed 100% of the total business transaction amount between the two parties in the 12 months preceding the loan (the business transaction amount refers to the higher of the purchase or sales amount between the parties), and shall not exceed 40% of the net value of the company and its subsidiaries. If the loan is necessary for short-term financing, the loan limit shall not exceed 40% of the net value of the company and its subsidiaries.

Note 2: The total amount of funds lent by the company and its subsidiaries (excluding SHINE TREND media) shall not exceed 95% of the net value of the company and its subsidiaries. For companies involved in business transactions, the total amount shall not exceed 95% of the net value of the company and its subsidiaries (excluding SHINE TREND media); for short-term financing purposes, the total amount shall not exceed 40% of the net value of the company and its subsidiaries (excluding SHINE TREND media). The total

amount of funds lent by SHINE TREND media and its subsidiaries shall not exceed 40% of the net value of SHINE TREND media and its subsidiaries. For companies involved in business transactions, the total amount shall not exceed 40% of the net value of the company and its subsidiaries; for short-term financing purposes, the total amount shall not exceed 40% of the net value of the company and its subsidiaries.

Note 3: Refer to Note 4(3) in the consolidated financial report. Note 4: The amount is as resolved by the board of directors.

Unit: NT$ thousand

Taiwan Optical Platform Co., Ltd.

Endorsements/Guarantees Provided for Others

January 1 - December 31, 2025

Table 2

No.	Endorser Guarantor Company Name	Recipient of Endorsement or Guarantee	Recipient of Endorsement or Guarantee	Limits on Endorsement/G uarantee Made for Each Party (Note 2)	Maximum Endorsement/ Guarantee Balance	Ending Endorsement Guarantee Balance	Actual Amount Drawn (Note 3)	Number of Endorsement s/Guarantees Collateralize d by Property	Ratio of Accumulated Endorsements/ Guarantees to Net Worth per Latest Financial Statements`（％）`	Endorsements/ Guarantees (Note 2)	Endorseme nts/Guaran tees by the Parent Company to the Subsidiary	Endorseme nts/Guaran tees by the Subsidiary to the Parent Company	Endorseme nts/Guaran tees in Mainland China
		Company Name	Relatio nship with the compa ny
0 0 0 1 2 3 4 5 6 7 8	The Company The Company The Company top Light Communicati ons CNT CATV CHIA-LIEN CABLE TV CORP DA-TUN tint Sin He Digital Technology A-First HSIN YEONG AN	HSIN YEONG AN TA YANG Te-Chun The Company The Company The Company The Company The Company The Company The Company The Company	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	16,264,198 16,264,198 16,264,198 2,104,186 1,244,394 1,052,164 882,478 1,306,484 47,370 63,573 15,881,720	510,000 610,000 1,090,000 970,000 270,000 120,000 90,000 160,000 15,100 15,200 1,610,000	510,000 610,000 1,090,000 970,000 270,000 120,000 90,000 160,000 15,100 15,200 1,610,000	414,775 498,163 888,471 5,556,259 5,556,259 5,556,259 5,556,259 5,556,259 5,556,259 5,556,259 5,556,259	13,405,466 13,405,466 13,405,466 1,307,379 737,887 583,434 545,694 134,435 7,380 14,340 296,192	6.27% 7.50% 13.40% 69.15% 32.55% 17.11% 15.30% 48.99% 318.77% 35.87% 101.37%	28,462,346 28,462,346 28,462,346 4,208,373 2,488,788 2,104,329 1,764,957 1,633,105 71,055 127,146 23,822,580	Y Y Y N N N N N N N N	N N N Y Y Y Y Y Y Y Y	N N N N N N N N N N N

9 10 11	TA YANG Te-Chun Jia-Sing Smart Technology	The Company The Company The Company	Note 1 Note 1 Note 1	16,272,100 6,117,908 4,921	1,010,000 3,715,000 200	1,010,000 3,715,000 200	5,556,259 5,556,259 5,556,259	129,751 2,408,064 280	124.14% 242.89% 6.10%	20,340,125 9,176,862 9,843	N N N	Y Y Y	N N N

Note 1: Refer to Note 4(3) of the Consolidated Financial Report.

Note 2: "Limit on endorsement guarantees for a single enterprise":

For the Company, the limit is 200% of the latest financial statement equity;
For top Light Communications, CNT CATV, CHIA-LIEN, DA-TUN, A-First, and Jia-Sing Smart Technology Co., Ltd., the limit is 150% of the latest financial statement equity;
For tint and Te-Chun, the limit is 400% of the latest financial statement equity;
For HSIN YEONG AN and Sin He Digital Technology Co., Ltd., the limit is 10 times the latest financial statement equity;
For TA YANG, the limit is 20 times the latest financial statement equity.
"Maximum endorsement guarantee limit":
For the Company, the limit is 350% of the latest financial statement equity;
For top Light Communications, CNT CATV, CHIA-LIEN, DA-TUN, A-First, and Jia-Sing Smart Technology Co., Ltd., the limit is 300% of the latest financial statement equity;
For tint, the limit is 500% of the latest financial statement equity;
For Te-Chun, the limit is 600% of the latest financial statement equity;
For HSIN YEONG AN and Sin He Digital Technology Co., Ltd., the limit is 15 times the latest financial statement equity;
For TA YANG, the limit is 25 times the latest financial statement equity.

Note 3: The actual amount utilized is based on the terms of the syndicated loan agreement, where the joint guarantors and co-borrowers under the syndicate credit facility jointly provide the Company with a total endorsement guarantee amount of NT$7,975,500 thousand, with the actual utilized amount being NT$5,556,259 thousand.

Taiwan Optical Platform Co., Ltd.

Securities Held at End of Period (Excluding investments in subsidiaries, associates, and joint venture interests)

December 31, 2025

Table 3

Unit: NT$ thousand/thousand shares

Securities Holding Company	Securities	Securities	Relationship with Issuer of Securities	Ledger Account	End of Year	End of Year	End of Year	End of Year	Remark
	Type	Name			Shares/U nit	Carrying amount	Shareholdi ng Ratio `（％）`	Fair value
top Light Communications	Stock	Da-Feng Cable TV	-	Financial assets at fair value through other comprehensive income -non-current	792	38,062	0.50%	38,062

Note: For those measured at fair value, the carrying amount is the balance after fair value adjustments.

Taiwan Optical Platform Co., Ltd. Purchases or Sales with Related Parties Amounting to NT$100 million or 20% of Paid-up Capital or More

January 1 - December 31, 2025

Table 4

Unit: NT$ thousand/thousand shares

Buying (Selling) Company	Counterparty	Relationship	Transaction Situation	Transaction Situation	Transaction Situation	Transaction Situation	Unusual Transaction Terms and Reasons	Unusual Transaction Terms and Reasons	Notes and Accounts Receivable (Payable)	Notes and Accounts Receivable (Payable)	Remark
			Purchases/ Sales	Amount	Percentag e of Total Purchases (Sales) (%)	Credit Period	Unit Price	Credit Period	Balance	Percentage of Total Notes and Accounts Receivable (Payable) (%)
The Company The Company The Company The Company The Company The Company CNT CATV top Light Communications CHIA-LIEN HSIN YEONG AN DA-TUN	HSIN YEONG AN CNT CATV top Light Communications CHIA-LIEN DA-TUN TA YANG The Company The Company The Company The Company The Company	Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Parent company Parent company Parent company Parent company Parent company	Program copyright agency income, etc. Program copyright agency income, etc. Program copyright agency income, etc. Program copyright agency income, etc. Program copyright agency income, etc. Program copyright agency income, etc. Program copyright cost, etc. Program copyright cost, etc. Program copyright cost, etc. Program copyright cost, etc. Program copyright cost, etc.	(389,163) (259,000) (249,020) (218,474) (195,880) (103,870) 239,615 233,178 203,820 378,243 183,271	(21.55)% (14.34)% (13.79)% (12.10)% (10.85)% (5.75)% 43.28% 52.14% 60.56% 54.26% 60.54%	No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference No significant difference	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1 Note 1	976 5,609 4,022 3,742 2,974 269 (687) (654) (775) (21) (629)	1.65% 9.46% 6.78% 6.31% 5.01% 0.45% (2.32)% (7.20)% (13.09)% (0.14)% (19.23)%

TA YANG	The Company	Parent company	Program copyright cost, etc.	100,870	48.48%	No significant difference	Note 1	Note 1	(6)	(0.03)%

Note 1: As the main transaction counterparties are related parties, comparison with non -related parties is not available.

Taiwan Optical Platform Co., Ltd.

Information on investments in other businesses (excluding companies invested in mainland China)

January 1 - December 31, 2025

Table 5

Unit: NT$ thousand

Name of Investor	Name of Investee	Location	Main Business Items	Initial Investment Amount	Initial Investment Amount	Shareholding at the end year	Shareholding at the end year	Shareholding at the end year	(Loss)/gain of investee in the current year	Investment (loss)/gain recognized in the current year	Remark
				End of Current Year	End of Current Year	Number of Shares	Shareholdin g`％`	Carrying amount
The Company The Company The Company The Company The Company The Company The Company The Company The Company The Company top Light Communications	top Light Communications CNT CATV tint CHIA-LIEN DA-TUN Te-Chun ST media A-First Sin He Digital Technology Co., Ltd. Peikang Peikang	Taichung Nantou County Taichung Yunlin County Taichung Tainan City Taichung Taichung Taichung Yunlin County Yunlin County	Cable television system operations Cable television system operations Type II telecommunications, etc. Cable television system operations Cable television system operations Cable television system operator Broadcasting and television Wholesale and retail telecommunication equipment, etc. Management Consulting Cable television system operations Cable television system operations	3,339,949 1,256,059 244,734 1,658,407 1,600,999 5,651,828 287,727 41,914 37,674 7,860 131,361	3,339,949 1,256,059 244,734 1,658,407 1,600,999 5,651,828 287,727 41,914 37,674 7,860 131,361	123,673 60,000 15,000 64,601 62,228 72,311 18,379 4,600 5,000 335 2,058	98.94% 100.00% 100.00% 98.94% 98.77% 74.92% 65.17% 100.00% 100.00% 1.52% 9.35%	2,652,534 1,825,923 326,621 1,342,212 1,158,919 5,233,722 843,729 49,550 4,738 8,277 96,517	(48,833) (11,706) 123,775 6,832 (23,569) 155,292 73,910 1,557 (1,705) 13,273 13,273	(48,317) (11,706) 123,775 6,759 (23,279) 44,874 48,172 1,557 (1,705) 202 1,242	Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Subsidiary Associate Associate

top Light Communications CNT CATV CNT CATV DA-TUN	Te-Chun Peikang Te-Chun Peikang	Tainan City Yunlin County Tainan City Yunlin County	Cable television system operator Cable television system operations Cable television system operator Cable television system operations	702,469 203,835 484,134 197,995	702,469 203,835 484,134 197,995	9,428 3,194 6,497 3,104	9.77% 14.52% 6.73% 14.11%	682,347 149,866 470,272 145,387	155,292 13,273 155,292 13,273	5,850 1,927 4,032 1,872	Subsidiary Associate Subsidiary Associate

Name of Investor	Name of Investee	Location	Main Business Items	Initial Investment Amount	Initial Investment Amount	Shareholding at the end year	Shareholding at the end year	Shareholding at the end year	(Loss)/gain of investee in the current year	Investment (loss)/gain recognized in the current year	Remark
				End of Current Year	End of Current Year	Number of Shares	Shareholdin g`％`	Carrying amount
DA-TUN DA-TUN ST media ST media ST media ST media ST media ST media Te-Chun Te-Chun	Te-Chun CHOCO Media Development Corporation Sin-Long Multimedia Co., Ltd. Sin-Chi Multimedia Co., Ltd. CredereMedia MAYFAIR HOUSE CHOCO HSIN YEONG AN TA YANG	Tainan City Taipei City Taipei City Taipei City Tainan City Taichung Taipei City Taipei City Tainan City Chiayi	Cable television system operator Audio-visual platform and film content production Film production and film distribution, etc. Production of TV shows General advertisement General advertisement Retail Business Audio-visual platform and film content production Cable television system operations Cable television	218,335 191,299 60,000 37,040 48,359 33,878 38,012 166,628 1,263,217 822,398	218,335 191,299 60,000 37,040 48,359 33,878 38,012 166,628 1,263,217 822,398	2,930 3,009 6,000 5,000 5,000 3,499 7,000 14,121 93,060 65,186	3.04% 5.01% 32.00% 100.00% 100.00% 68.47% 58.48% 23.52% 100.00% 100.00%	212,074 28,748 - 24,081 58,751 11,568 58,714 134,900 1,588,172 813,605	155,292 (100,403) - (2,294) 7,791 (7,105) 168 (100,403) 94,304 15,052	1,819 (5,609) - (2,294) 7,791 (4,865) 98 (26,319) 94,304 15,052	Subsidiary Associate Associate Subsidiary Subsidiary Subsidiary Subsidiary Associate Subsidiary Subsidiary

Sin He Digital Technology Co., Ltd. CHIA-LIEN CHIA-LIEN CHIA-LIEN tint tint Sin-Chi Multimedia Co., Ltd.	Jia-Sing Smart Technology Co., Ltd. Daijia Te-Chun CHOCO MaBow Co., Ltd. JiaTech International Investment Co., Ltd HSING PIN INTERNATIONAL INDUSTRIAL LTD.	County Taichung Taichung Tainan City Taipei City Taichung Taichung Taoyuan City	system operations General advertisement General investments Cable television system operator Audio-visual platform and film content production Information software services General investments Retail industry	3,000 23,500 398,699 191,299 25,000 50,000 8,000	3,000 23,500 398,699 191,299 25,000 50,000 8,000	300 2,147 5,351 3,009 5,000 5,000 800	75.00% 18.25% 5.54% 5.01% 44.48% 8.12% 48.19%	2,461 20,230 387,284 28,748 23,931 49,794 5,553	412 (8,367) 155,292 (100,403) (4,016) (933) (3,491)	309 (1,527) 3,321 (5,609) (1,786) (76) (1,682)	Subsidiary Associate Subsidiary Associate Associate Associate Associate

Taiwan Optical Platform Co., Ltd.

Cash and Cash Equivalents Detailed Statement

December 31, 2025 Unit: NT$ thousand

Item Summary Cash and petty cash Petty cash Bank checks and demand deposits Demand deposits	Amount $ 88 30,931 $ 31,019

Taiwan Optical Platform Co., Ltd.

Notes Receivable Schedule

December 31, 2025

Unit: NT$ thousand

Client Name FAR RICH INTERNATIONAL CORPORATION GLOBAL DIGITAL MEDIA CO., LTD TAI,HSIANG Multimedia Co., Ltd. Yongxin Multimedia Co., Ltd. Other (each less than 5% of the account balance)	Summary Business Business Business Business	Amount $ 10,129 5,643 2,625 1,686 1,225 $ 21,308

Taiwan Optical Platform Co., Ltd.

Accounts Receivable (Including Related

Parties) Details Statement

December 31, 2025

Unit: NT$ thousand

Client Name YA, YI Television Co., Ltd. CNT CATV Sanlih E-Television Co., Ltd. tint top Light Communications CHIA-LIEN DA-TUN Other (each less than 5% of the account balance) Less: Allowance for Losses	Summary Business Business Business Business Business Business Business	Amount $ 10,790 5,609 4,850 4,230 4,022 3,742 2,974 1,786 38,003 (10,900) $ 27,103

Taiwan Optical Platform Co., Ltd.

Statement of Changes in Investments Accounted for Using the Equity Method

January 1 - December 31, 2025

Unit: NT$ thousand / thousand shares

Name	Beginning Balance Number of shares Amount 68,347 $ 5,379,892 123,673 2,702,067 60,000 1,868,668 64,601 1,333,073 62,228 1,180,137 15,000 483,443 18,379 852,729 5,000 6,443 4,600 47,993 335 8,399 $ 13,862,844	Beginning Balance Number of shares Amount 68,347 $ 5,379,892 123,673 2,702,067 60,000 1,868,668 64,601 1,333,073 62,228 1,180,137 15,000 483,443 18,379 852,729 5,000 6,443 4,600 47,993 335 8,399 $ 13,862,844	Increase in this period	Increase in this period	decrease inthis period	decrease inthis period	Adoption of equity method	Cash Dividends Amount	Defined benefit plans	Unrealized gains (losses)	Others	Impairment Loss Ending balance	Impairment Loss Ending balance	Market value or Net value of equity (Note 1`）`
		Amount	Numbe r of shares	Amount - - - - - - - - - -	Numbe r of shares	Amount - - - - - - - - - -	Amount		Amount	Amount	Amount	Amount Number of shares Shareholding % (86,085) 72,311 74.92% - 123,673 98.94% - 60,000 100.00% - 64,601 98.94% - 62,228 98.77% - 15,000 100.00% - 18,379 65.17% - 5,000 100.00% - 4,600 100.00% - 335 1.52% (86,085)	Amount 5,233,722 2,652,534 1,825,923 1,342,212 1,158,919 326,621 843,729 4,738 49,550 8,277
														Total Price
Te-Chun top Light Communications CNT CATV CHIA-LIEN DA-TUN tint ST media Sin He Digital Technology Co., Ltd. A-First Peikang		$ 5,379,892 2,702,067 1,868,668 1,333,073 1,180,137 483,443 852,729 6,443 47,993 8,399 $ 13,862,844	3,964 - - - - - - - - -		- - - - - - - - - -		44,874 (48,317) (11,706) 6,759 (23,279) 123,775 48,172 (1,705) 1,557 202	(106,076) - (32,805) - - (281,592) (62,489) - - (288)	1,117 1,929 2,211 1,861 2,242 995 (535) - - 10	- (3,145) (445) (235) (796) - 3,948 - - (46)	- - - 754 615 - 1,904 - - -			1,145,892 1,387,971 829,596 694,008 581,082 326,621 503,312 4,738 42,382 4,239 5,519,841
	68,347 123,673 60,000 64,601 62,228 15,000 18,379 5,000 4,600 335
				-		-	140,332	(483,250)	9,830	(719)	3,273		13,446,225

Note 1: The equity value is calculated based on the audited financial statements of the investee company by a certified public accountant and the company’s ownership percentage.

Taiwan Optical Platform Co., Ltd.

Property, plant, and equipment Movement

Details Statement

December 31, 2025

For information related to "Property, Plant, and Equipment," please refer to Notes 6(5) and 8 of the individual financial statements.

Statement of Changes in Right-of-use Assets

December 31, 2025

For information related to "Right-of-use assets," please refer to Note 6(6) of the individual financial statements.

Other Non-Current Assets Detail Statement

December 31, 2025

For information related to "Other Non-Current Assets," please refer to Note 6(7) of the individual financial statements.

Taiwan Optical Platform Co., Ltd.

Statement of notes payable

December 31, 2025

Unit: NT$ thousand

Supplier Name Daxiang Multimedia Co., Ltd. Global Digital Media Co., Ltd. Yongxin Multimedia Co., Ltd. Sanlih E-Television Co., Ltd. Best News Entertainment Co., Ltd. Other (each less than 5% of the account balance)	Summary Business Business Business Business Business Business	Amount $ 48,187 42,054 27,153 23,141 19,119 26,901
		$ 186,555

Taiwan Optical Platform Co., Ltd.

Statement of Accounts Payable

December 31, 2025

Unit: NT$ thousand

Supplier Name SPORTCAST INC. DISCOVERY ADVERTISING SALES P/L TAIWAN BRANCH (SINGAPORE) CNT CATV top Light Communications CHIA-LIEN DA-TUN HSIN YEONG AN Other (each less than 5% of the account balance)	Summary Business Business Business Business Business Business Business Business	Amount $ 5,371 1,260 1,237 1,155 1,119 859 800 1,329 $ 13,130

Taiwan Optical Platform Co., Ltd.

Other Payables Detail Statement

December 31, 2025

Unit: NT$ thousand

For information related to "Other Payables," please refer to Note 6(8) of the individual financial statements.

Statement of lease liabilities

December 31, 2025

Item Land Housing and Construction Transportation Equipment	Period of lease 111.8-116.7 110.3-116.3 112.3~117.10	Discount rate (%)	Ending balance
		1.797% 1.46% 2.468%~2.838%	$ 181 3,219 7,423 $ 10,823

Statement of long-term bank loans

For information related to "Long-Term Borrowings," please refer to Note 6(9) and 8 of the individual financial statements.

Taiwan Optical Platform Co., Ltd.

Statement of Operating Revenue

2025

Unit: NT$ thousand

Item Channel agency income - copyright Consulting income Advertising agency revenue Channel agency income - other Other operating income	Amount $ 1,337,535 203,365 165,339 93,727 5,845 $ 1,805,811

Taiwan Optical Platform Co., Ltd.

Statement of Operating Costs

2025

Unit: NT$ thousand

Item Cost of program copyright Channel agency cost Advertising agency cost Communication costs Total Operating Costs	Amount $ 728,366 49,480 17,732 4,899 $ 800,477

Taiwan Optical Platform Co., Ltd.

Statement of Operating Expenses

2025

Unit: NT$ thousand

Item Payroll Expense Remuneration Paid to Directors Depreciation Expense Service Fee Expected Credit Loss Other (each less than 5% of the account balance)	Summary	Amount $ 65,265 37,715 11,494 27,951 10,900 42,422
		$ 195,747

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Taiwan Optical Platform Co., Ltd.

Parent Company Only Financial Statements and Independent Auditors' Report

Notice to Reader:

Independent Auditors' Report

To: Taiwan Optical Platform Co., Ltd.

Audit Opinion

Basis of Audit Opinions

Key Audit Matters

Responsibilities of Management and Governing Bodies for the Parent Company Only Financial Statements

The governance bodies of top (including Audit Committee) are responsible for supervising the financial reporting process.

KPMG Taiwan

CPA ：

Taiwan Optical Platform Co., Ltd. Parent Company Only Balance Sheets

December 31, 2025 and 2024

Unit: NT$ thousand

Taiwan Optical Platform Co., Ltd.

Parent Company Only Statements of Comprehensive Income

January 1 to December 31, 2025 and 2024

Taiwan Optical Platform Co., Ltd.

Parent Company Only Statements of Changes in Equity

January 1 to December 31, 2025 and 2024

Taiwan Optical Platform Co., Ltd.

Parent Company Only Statements of Cash Flows

January 1 to December 31, 2025 and 2024

Taiwan Optical Platform Co., Ltd. Notes to Parent Company Only Financial Statements For the Years Ended December 31, 2025 and 2024 (Unless otherwise specified, the unit shall be NT$ thousand)

1. Company History

2. Date of Authorization for Issuance of the Parent Company Only Financial Statements and

Procedures for Authorization

3. Application of New and Amended Standards and Interpretations

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

Taiwan Optical Platform Co., Ltd.

4.Summary of Significant Accounting Policies

1. Financial assets

Taiwan Optical Platform Co., Ltd.

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

(3) Treasury Shares

Taiwan Optical Platform Co., Ltd.

Taiwan Optical Platform Co., Ltd. Notes to the Parent Company Only Financial Statements (Continued)

(8) Investments in subsidiaries

Taiwan Optical Platform Co., Ltd.

2.Subsequent Costs

1. lessee

2. Lessor

3. Amortization

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

(13) Provisions

(14) Revenue Recognition

(15) Employee benefits

1. Defined Contribution Plans

(16) Income Tax

Taiwan Optical Platform Co., Ltd.

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

5.Primary Sources of Uncertainties in Material Accounting Judgments, Estimates, and

Assumptions

Taiwan Optical Platform Co., Ltd.

6. Description of Significant Accounting Items

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

(4) Investments Accounted for Using the Equity Method

1. Subsidiaries

2. Associates

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

3. Impairment assessment

(5) Property, Plant, and Equipment

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

(6) Right-of-use assets

Taiwan Optical Platform Co., Ltd.

Notes to the Parent Company Only Financial Statements (Continued)

(7) Other non-current assets

(8) Other payables

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