UT — Annual Report 2025

Apr 23, 2026

English Translation of a Report and Financial Statements Originally Issued in Chinese

UNITECH COMPUTER CO., LTD. PARENT COMPANY ONLY FINANCIAL STATEMENTS WITH REPORT OF INDEPENDENT ACCOUNTANTS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024

Address: 3F., No. 236, Xinhu 2nd Rd., Neihu Dist., Taipei City, Taiwan (R.O.C.) Telephone: 886-2-2796-2345

Notice to Readers

The reader is advised that these parent company only financial statements have been prepared originally in Chinese. In the event of a conflict between these financial statements and the original Chinese version or difference in interpretation between the two versions, the Chinese language financial statements shall prevail.

1

English Translation of Auditors’ Report Originally Issued in Chinese

Independent Auditors’ Report

To UNITECH COMPUTER CO., LTD.

Opinion

We have audited the accompanying parent company only balance sheets of UNITECH COMPUTER CO., LTD. (the “Company”) as of December 31, 2025 and 2024, and the related parent company only statements of comprehensive income, changes in equity and cash flows for the years ended December 31, 2025 and 2024, and notes to the parent company only financial statements including the summary of significant accounting policies (together “the parent company only financial statements”).

In our opinion, the parent company only financial statements referred to above present fairly, in all material respects, the parent company only financial position of the Company as of December 31, 2025 and 2024, and the parent company only financial performance and the parent company only cash flows for the years ended December 31, 2025 and 2024, in conformity with the requirements of the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

Basis for Opinion

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

Key Audit Matters

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

2

Revenue recognition

The Company recognized NT$25,183,295 thousand as operating revenue which mainly stemmed from the sale of computer peripheral products for the year ended December 31, 2025. Sale of computer peripheral products is the main operating activity of the Company. The revenue was recognized when the Company has transferred the promised goods to its customers and satisfied the performance obligations. Timing of revenue recognition may vary due to the differences in trade terms of goods agreed in the contract that increased the complexity of the revenue recognition. As a result, we determined this matter as a key audit matter. Our audit procedures include (but are not limited to): assessing the appropriateness of the accounting policies regarding revenue recognition; evaluating and testing the design and operating effectiveness of internal control over revenue recognition; reviewing revenue contract and selecting samples against various certificates to verify if performance obligations were satisfied, the accuracy of timing of revenue recognition and whether the unit price and amounts matched to ensure the correctness of revenue recognition of the sales transactions; performing cut-off tests before and after a certain period of the balance sheet date; reviewing the significant returns and allowances in subsequent periods; and reviewing the rationality of material manual adjustment entries in the sales revenue subsidiary ledger, etc. We also assessed the adequacy of accounting policy and disclosures of operating revenue. Please refer to Notes 4, 5 and 6 to the parent company only financial statements.

Inventory evaluation

The Company had net inventory of NT$2,109,749 thousand, representing 25.20% of total assets as of December 31, 2025. Due to the rapid change of technology of computer peripheral products, management had to evaluate the write-down of inventories caused by obsolescence. As this assessment involves management’s judgement, we therefore determined this a key audit matter. Our audit procedures include (but are not limited to): evaluating and testing the design and operating effectiveness of internal controls over the slow-moving and obsolete inventories, including the methods and assumptions used; testing the key assumptions used in evaluating the slow-moving inventories loss, including evaluating the reasonableness of inventory loss provision ratio; and onthe-spot observation performed to confirm the quantity and status of inventories; verifying the correctness of inventory aging; and analyzing the changes in inventory aging to confirm whether appropriate allowance of the inventories have been made for those with longer inventory ages; and comparing previous estimates with actual results to assess the accuracy of assumptions made by management about the slow-moving and obsolete inventories, etc.

We also assessed the adequacy of accounting policy and disclosures of inventories. Please refer to Notes 4, 5, and 6 to the parent company only financial statements.

3

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

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

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

Those charged with governance, including audit committee, are responsible for overseeing the financial reporting process of the Company.

Auditor’s Responsibilities for the Audit of the Parent Company only Financial Statements

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

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

4

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

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

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

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

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

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

5

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

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

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

Lee, Yu-Ju

Kuo, Shao-Pin

Ernst & Young, Taiwan

March 10, 2026

Notice to Readers

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

Accordingly, the accompanying parent company only financial statements and report of independent accountants are not intended for use by those who are not informed about the accounting principles or the Standards on Auditing of the Republic of China, and their applications in practice. As the financial statements are the responsibility of the management, Ernst & Young cannot accept any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from the translation.

6

English Translation of Financial Statements Originally Issued in Chinese UNITECH COMPUTER CO., LTD. PARENT COMPANY ONLY BALANCE SHEETS As of December 31, 2025 and 2024

(Amounts in thousands of New Taiwan Dollars)

ASSETS	ASSETS	December 31, 2025	December 31, 2025	December 31, 2024	December 31, 2024	LIABILITIES AND EQUITY	LIABILITIES AND EQUITY	December 31, 2025	December 31, 2025	December 31, 2024	December 31, 2024
Description	Notes	Amount	%	Amount	%	Description	Notes	Amount	%	Amount	%
Current assets Cash and cash equivalents Financial assets at fair value through profit or loss-current Notes receivable, net Trade receivables, net Installment accounts receivable Trade receivables from related parties, net Other receivables Inventories, net Prepayments Total current assets Non-current assets Investments accounted for using the equity method Property, plant and equipment Right-of-use assets Intangible assets Deferred tax assets Prepayment for equipment Refundable deposits Long-term installment accounts receivable Total non-current assets Total assets	4, 6(1) 4, 6(2) 4, 6(3), 6(18) 4, 6(4), 6(18) 4, 6(5), 6(18) 4, 6(4), 6(18), 7 4, 5, 6(6) 4, 6(7) 4, 6(8), 8 4, 6(19) 4, 6(9) 4, 6(23) 4, 6(5), 6(18)	$150,514 679 298,155 3,389,991 20,162 2,534 17,331 2,109,749 285,114	1.80 0.01 3.56 40.49 0.24 0.02 0.21 25.20 3.41	$153,404 726 131,842 3,821,608 47,595 2,009 2,878 1,648,684 67,839	1.94 0.01 1.67 48.40 0.60 0.02 0.04 20.88 0.86	Current liabilities Short-term borrowings Short-term notes and bills payable Financial liabilities at fair value through profit or loss-current Contract liabilities, current Trade payables Trade payables to related parties Other payables Other payables to related parties Current tax liabilities Lease liabilities-current Current portion of long-term loans Current portion of long-term trade payables Other current liabilities Total current liabilities Non-current liabilities Contract liabilities, non-current Long-term loans Deferred tax liabilities Lease liabilities, non-current Long-term trade payables Net defined benefit liabilities, non-current Deposits received Total non-current liabilities Total liabilities Equity Share capital Common stock Capital surplus Retained earnings Legal reserve Special reserve Undistributed earnings Total retained earnings Other equities Total equity Total liabilities and equity	4, 6(10), 8 4, 6(11), 8 4, 6(2) 4, 6(17) 7 4, 6(23) 4, 6(19) 4, 6(12), 8 6(13) 4, 6(14) 4, 6(17) 4, 6(12), 8 4, 6(23) 4, 6(19) 6(13) 4, 6(15) 6(16) 6(16) 6(16) 4	$1,360,000 - 14 96,680 2,102,795 8 299,667 - 147,283 5,515 27,345 55,050 910,745	16.24 - - 1.15 25.12 - 3.58 - 1.76 0.07 0.33 0.66 10.88	$1,569,565 280,000 - 57,500 1,845,405 - 275,749 57 47,203 6,132 29,277 54,403 489,872	19.88 3.54 - 0.73 23.37 - 3.49 - 0.60 0.08 0.37 0.69 6.20
		6,274,229	74.94	5,876,585	74.42
		846,297 1,018,304 10,720 24,278 192,879 - 4,688 1,187	10.11 12.16 0.13 0.29 2.30 - 0.06 0.01	817,387 1,026,207 16,117 22,610 111,462 1,327 5,143 19,415	10.35 13.00 0.20 0.29 1.41 0.02 0.06 0.25
								5,005,102	59.79	4,655,163	58.95
								11,647 - 142 5,512 105,283 15,975 1,400	0.14 - - 0.07 1.26 0.18 0.02	10,912 27,345 145 10,228 46,345 24,882 1,400	0.14 0.35 - 0.13 0.59 0.31 0.02
		2,098,353	25.06	2,019,668	25.58			139,959	1.67	121,257	1.54
		$8,372,582	100.00	$7,896,253	100.00			5,145,061	61.46	4,776,420	60.49
								1,617,358 296,159 671,168 7,435 643,106	19.32 3.54 8.01 0.08 7.68	1,617,358 296,159 628,063 9,006 576,681	20.48 3.75 7.95 0.12 7.30
								1,321,709	15.77	1,213,750	15.37
								(7,705)	(0.09)	(7,434)	(0.09)
								3,227,521	38.54	3,119,833	39.51
								$8,372,582	100.00	$7,896,253	100.00

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

Chairman: Chia-Wen Yeh President: Ying-Fang Li Chief Financial Officer: Li-Ping Hung

7

English Translation of Financial Statements Originally Issued in Chinese

UNITECH COMPUTER CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

For the years ended December 31, 2025 and 2024

(Amounts in thousands of New Taiwan Dollars, except for earnings per share)

Description	Notes	2025	%	2024	%
Operating revenue Operating costs Gross profit Unrealized gross profit on sales Realized gross profit on sales Gross profit, net Operating expenses Selling expenses Administrative expenses Expected credit losses Total operating expenses Operating income Non-operating income and expenses Interest income Other income Other gains and losses Finance costs Share of profit of subsidiaries, associates, and joint ventures accounted for using the equity method Total non-operating income and expenses Net income before income tax Income tax expense Net income Other comprehensive income Items that may not be reclassified subsequently to profit or loss Remeasurements of the defined benefit plan Share of other comprehensive income of subsidiaries, associates, and joint ventures accounted for using the equity method which may not be reclassified to profit or loss Income tax relating to those items not to be reclassified to profit or loss Items that may be reclassified subsequently to profit or loss Share of other comprehensive income of subsidiaries, associates, and joint ventures accounted for using the equity method which may be reclassified to profit or loss Other comprehensive income, net of tax Total comprehensive income Earnings per share (in dollars) Basic Earnings Per Share (in New Taiwan Dollars) Diluted Earnings Per Share (in New Taiwan Dollars)	4, 5, 6(17), 7 6(6), 7 5, 6(18), 6(19), 6(20) 6(21) 6(21) 6(21), 7 6(21) 4, 6(23) 6(22), 6(23) 6(24)	$25,183,295 (23,789,598)	100.00 (94.47)	$21,196,498 (19,965,623)	100.00 (94.19)
		1,393,697	5.53	1,230,875	5.81
		467 (463)	- -	(11) 11	- -
		1,393,701	5.53	1,230,875	5.81
		(474,328) (330,052) (11,331)	(1.88) (1.31) (0.05)	(433,080) (303,956) (5,989)	(2.04) (1.44) (0.03)
		(815,711)	(3.24)	(743,025)	(3.51)
		577,990	2.29	487,850	2.30
		1,973 14,645 46 (33,192) 63,272	0.01 0.06 - (0.13) 0.25	2,943 5,226 2,965 (28,279) 55,347	0.01 0.03 0.01 (0.13) 0.26
		46,744	0.19	38,202	0.18
		624,734 (112,053)	2.48 (0.44)	526,052 (94,219)	2.48 (0.44)
		512,681	2.04	431,833	2.04
		(421) 897 84 (1,214)	- - - (0.01)	(779) (2,441) 156 3,844	- (0.01) - 0.01
		(654)	(0.01)	780	-
		$512,027	2.03	$432,613	2.04
		$3.17		$2.67
		$3.15		$2.65

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

Chairman: Chia-Wen Yeh President: Ying-Fang Li Chief Financial Officer: Li-Ping Hung

8

English Translation of Financial Statements Originally Issued in Chinese

UNITECH COMPUTER CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

For the years ended December 31, 2025 and 2024

(Amounts in thousands of New Taiwan Dollars)

Description	Common stock	Capital surplus		Retained earnings		Other equity	Other equity	Total equity
			Legal reserve	Special reserve	Undistributed earnings	Exchange differences resulting from translating the financial statements of foreign operations	Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income
Balance as of January 1, 2024 Appropriation and distribution of 2023 retained earnings : Legal reserve appropriated Special reserve appropriated Cash dividends of ordinary shares Profit for the year ended December 31, 2024 Other comprehensive income for the year ended December 31, 2024 Balance as of December 31, 2024 Balance as of January 1, 2025 Appropriation and distribution of 2024 retained earnings : Legal reserve appropriated Special reserve appropriated Cash dividends of ordinary shares Profit for the year ended December 31, 2025 Other comprehensive income for the year ended December 31, 2025 Balance as of December 31, 2025 Total comprehensive income for the year ended December 31, 2024 Total comprehensive income for the year ended December 31, 2025	$1,617,358 - - - - - - $1,617,358 $1,617,358 - - - - - - $1,617,358	$296,159 - - - - - - $296,159 $296,159 - - - - - - $296,159	$589,649 38,414 - - - - - $628,063 $628,063 43,105 - - - - - $671,168	$9,257 - (251) - - - - $9,006 $9,006 - (1,571) - - - - $7,435	$539,621 (38,414) 251 (355,819) 431,833 (791) 431,042 $576,681 $576,681 (43,105) 1,571 (404,339) 512,681 (383) 512,298 $643,106	$(8,629) - - - - 3,844 3,844 $(4,785) $(4,785) - - - - (1,214) (1,214) $(5,999)	$(376) - - - - (2,273) (2,273) $(2,649) $(2,649) - - - - 943 943 $(1,706)	$3,043,039 - - (355,819) 431,833 780 432,613 $3,119,833 $3,119,833 - - (404,339) 512,681 (654) 512,027 $3,227,521

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

Chairman: Chia-Wen Yeh President: Ying-Fang Li Chief Financial Officer: Li-Ping Hung

9

English Translation of Financial Statements Originally Issued in Chinese UNITECH COMPUTER CO., LTD.

PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS

For the years ended December 31, 2025 and 2024

(Amounts in thousands of New Taiwan Dollars)

Description	2025	2024
Cash flows from operating activities : Profit before tax from continuing operations Adjustments for: The profit or loss items which did not affect cash flows: Depreciation Amortization Expected credit losses Losses (gains) on financial assets and liabilities at fair value through profit or loss Interest expense Interest income Share of profit of subsidiaries, associates, and joint ventures accounted for using the equity method (Gains) losses on disposal of property, plant and equipment Unrealized gross profit on sales Realized gross profit on sales Gains on lease modification Changes in operating assets and liabilities: Notes receivable Trade receivables Trade receivables from related parties Other receivables Inventories Prepayments Contract liabilities Notes payable Trade payables Trade payables to related parties Other payables Other payables to related parties Other current liabilities Net defined benefit liabilities, non-current Cash inflow (outflow) generated from operations Interest received Interest paid Income tax paid Net cash flows provided by (used in) operating activities Cash flows from investing activities : Acquisition of property, plant and equipment Proceeds from disposal of property, plant and equipment Increase in refundable deposits Decrease in refundable deposits Acquisition of intangible assets Decrease in prepayment for equipment Dividends received Net cash flows provided by (used in) investing activities Cash flows from financing activities : Increase in short-term borrowings Decrease in short-term borrowings Increase in short-term notes and bills payable Decrease in short-term notes and bills payable Repayment of long-term loans Increase in deposits received Cash payment for the principal portion of the lease liabilities Cash dividends Net cash (used in) provided by financing activities Net (decrease) increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	$624,734 31,763 5,467 11,331 61 33,192 (1,973) (63,272) (538) (467) 463 - (166,655) 466,289 (525) (14,453) (461,065) (217,275) 39,915 - 316,975 8 23,677 (57) 420,873 (9,328) 1,039,140 1,973 (32,951) (93,309) 914,853 (17,456) 538 - 455 (7,135) 1,327 34,049 11,778 18,801,365 (19,010,930) 865,000 (1,145,000) (29,277) - (6,340) (404,339) (929,521) (2,890) 153,404 $150,514	$526,052 31,420 3,846 5,989 (1,727) 28,279 (2,943) (55,347) 362 11 (11) (4) 23,824 (947,457) (1,310) 3,678 (443,627) (35,598) 16,793 (8) 270,678 - (11,418) 8 (731) (3,652) (592,893) 2,943 (27,127) (84,569) (701,646) (13,137) 374 (4) 4 (20,024) 1,683 17,685 (13,419) 13,349,065 (12,512,900) 1,690,000 (1,410,000) (28,759) 800 (6,777) (355,819) 725,610 10,545 142,859 $153,404

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

Chairman: Chia-Wen Yeh President: Ying-Fang Li Chief Financial Officer: Li-Ping Hung

10

English Translation of Financial Statements Originally Issued in Chinese UNITECH COMPUTER CO., LTD.

NOTES TO PARENT COMPANY ONLY FINANCIAL STATEMENTS

For the years ended December 31, 2025 and 2024

(Amounts are expressed in thousands of New Taiwan Dollars unless otherwise stated)

1. History and Organization

Unitech Computer Co., Ltd. (hereinafter referred to as the “Company”) was established in March 1979, formerly known as Jingji Industrial Co., Ltd. In order to meet the needs of business specialization, the Company was renamed Unitech Computer Co., Ltd. in June 1991. The Company merged with United Technology Electronics Co., Ltd. in July 1995, and the Company became the surviving company after the merger. The Company's stock had been listed and traded in the Taipei Stock Exchange since February 1998. But in August 2000, its stocks were transferred to the Taiwan Stock Exchange for trading. The Company’s registered office and main business is at 3F., No. 236, Xinhu 2nd Rd., Neihu Dist., Taipei City, Taiwan (R.O.C.).

In order to achieve organizational restructuring and to improve competitiveness and business performance, on January 1, 2008, the Company, in accordance with the Business Mergers and Acquisitions Act, carved out its automatic identification data division, with the business value of $900,000 thousand, and established Unitech Electronics Co., Ltd. (hereinafter referred to as “UTE”). In this carve-out transaction, the Company acquired 40,000,000 shares of UTE and the related carved-out net assets were recorded on the book value basis. Thereafter, the Company disposed of portion of its UTE shares for UTE’s IPO purposes, in order to introduce strategic investors for UTE, the Company’s board of directors resolved on November 4, 2021 not to subscribe to UTE’s new shares that further diluted its shareholding to 40%.

The main business of the Company before the carve-out included the design, manufacture, trade, import and export of computers and computer peripheral equipment products and automatic identification systems. After the carve-out on January 1, 2008, the Company mainly engaged in product channel business.

2. Date and Procedures of Authorization of Financial Statements for Issue

The parent company only financial statements were authorized for issue in accordance with a resolution of the Company’s board of directors on March 10, 2026.

11

3. Newly Issued or Revised Standards and Interpretations

• (1) Changes in accounting policies resulting from applying for the first time certain standards and amendments

The Company applied for the first-time International Financial Reporting Standards, International Accounting Standards, and Interpretations issued, revised or amended which are recognized by the Financial Supervisory Commission (“FSC”) and become effective for annual periods beginning on or after January 1, 2025. The adoption of these new standards and amendments had no material impact on the Company.

• (2) Standards or interpretations issued, revised or amended, by International Accounting Standards Board (“IASB”) which have been endorsed by the FSC but not yet adopted by the Company as at the end of the reporting period are listed below.

Items	New, Revised or Amended Standards and Interpretations	Effective Date issued byIASB
a	IFRS 17 “Insurance Contracts”	January1,2023
b	Amendments to the Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7	January 1, 2026
c	Annual Improvements to IFRS AccountingStandards – Volume 11	January1,2026
d	Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7	January 1, 2026

(a) IFRS 17 “Insurance Contracts”

IFRS 17 provides a comprehensive model for insurance contracts, covering all relevant accounting aspects (including recognition, measurement, presentation and disclosure requirements). The core of IFRS 17 is the General (building block) Model, under this model, on initial recognition, an entity shall measure a group of insurance contracts at the total of the fulfilment cash flows and the contractual service margin. The carrying amount of a group of insurance contracts at the end of each reporting period shall be the sum of the liability for remaining coverage and the liability for incurred claims.

Other than the General Model, the standard also provides a specific adaptation for contracts with direct participation features (the Variable Fee Approach) and a simplified approach (Premium Allocation Approach) mainly for short-duration contracts.

12

IFRS 17 was issued in May 2017 and it was amended in 2020 and 2021. The amendments include deferral of the date of initial application of IFRS 17 by two years to annual beginning on or after January 1, 2023 (from the original effective date of January 1, 2021); provide additional transition reliefs; simplify some requirements to reduce the costs of applying IFRS 17 and revise some requirements to make the results easier to explain. IFRS 17 replaces an interim Standard – IFRS 4 Insurance Contracts – from annual reporting periods beginning on or after January 1, 2023.

• (b) Amendments to the Classification and Measurement of Financial Instruments – Amendments to IFRS 9 and IFRS 7

The amendments include:

• (1) Clarify that a financial liability is derecognised on the settlement date and describe the accounting treatment for settlement of financial liabilities using an electronic payment system before the settlement date.

• (2) Clarify how to assess the contractual cash flow characteristics of financial assets that include environmental, social and governance (ESG)-linked features and other similar contingent features.

• (3) Clarify the treatment of non-recourse assets and contractually linked instruments.

• (4) Require additional disclosures in IFRS 7 for financial assets and liabilities with contractual terms that reference a contingent event (including those that are ESGlinked), and equity instruments classified at fair value through other comprehensive income.

• (c) Annual Improvements to IFRS Accounting Standards – Volume 11

• (1) Amendments to IFRS 1

The amendments mainly improve the consistency in wording between first-time adoption of IFRS and requirements for hedge accounting in IFRS 9.

• (2) Amendments to IFRS 7

The amendments update an obsolete cross-reference relating to gain or loss on derecognition.

• (3) Amendments to Guidance on implementing IFRS 7

The amendments improve some of the wordings in the implementation guidance, including the introduction, disclosure of deferred difference between fair value and transaction price and credit risk disclosures.

13

• (4) Amendments to IFRS 9

The amendments add a cross-reference to resolve potential confusion for a lessee applying the derecognition requirements and clarify the term “transaction price”.

• (5) Amendments to IFRS 10

The amendments remove the inconsistency between paragraphs B73 and B74 of IFRS 10.

• (6) Amendments to IAS 7

The amendments remove a reference to “cost method” in paragraph 37 of IAS 7.

• (d) Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7

The amendments include:

• (1) Clarify the application of the ‘own-use’ requirements.

• (2) Permit hedge accounting if these contracts are used as hedging instruments.

• (3) Add new disclosure requirements to enable investors to understand the effect of these contracts on a company’s financial performance and cash flows.

The abovementioned standards and amendments are applicable for annual periods beginning on or after 1 January 2026 and have no material impact on the Company.

• (3) Standards or interpretations issued, revised or amended, by IASB which are not endorsed by the FSC, and not yet adopted by the Company as at the end of the reporting period are listed below.

Items	New, Revised or Amended Standards and Interpretations	Effective Date Issued byIASB
a	IFRS 10 “Consolidated Financial Statements” and IAS 28 “Investments in Associates and Joint Ventures” — Sale or Contribution of Assets between an Investor and its Associate or Joint Ventures	To be determined by IASB
b	IFRS 18 “Presentation and Disclosure in Financial Statements”	January 1, 2027 (Note)
c	Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures(IFRS 19)	January 1, 2027
d	Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21 and IAS 29)	January 1, 2027
Note:	On September 25, 2025, the FSC announced in a press release that Taiwan will adopt IFRS 18 in 2028.

14

• (a) IFRS 10 “Consolidated Financial Statements” and IAS 28 “Investments in Associates and Joint Ventures” — Sale or Contribution of Assets between an Investor and its Associate or Joint Ventures

The amendments address the inconsistency between the requirements in IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures , in dealing with the loss of control of a subsidiary that is contributed to an associate or a joint venture. IAS 28 restricts gains and losses arising from contributions of non-monetary assets to an associate or a joint venture to the extent of the interest attributable to the other equity holders in the associate or joint ventures. IFRS 10 requires full profit or loss recognition on the loss of control of the subsidiary. IAS 28 was amended so that the gain or loss resulting from the sale or contribution of assets that constitute a business as defined in IFRS 3 between an investor and its associate or joint venture is recognized in full.

IFRS 10 was also amended so that the gains or loss resulting from the sale or contribution of a subsidiary that does not constitute a business as defined in IFRS 3 between an investor and its associate or joint venture is recognized only to the extent of the unrelated investors’ interests in the associate or joint venture.

• (b) IFRS 18 “Presentation and Disclosure in Financial Statements”

IFRS 18 replaces IAS 1 Presentation of Financial Statements. The main changes are as below:

• (1) Improved comparability in the statement of profit or loss (income statement) IFRS 18 requires entities to classify all income and expenses within their statement of profit or loss into one of five categories: operating; investing; financing; income taxes; and discontinued operations. The first three categories are new, to improve the structure of the income statement, and requires all entities to provide new defined subtotals, including operating profit or loss. The improved structure and new subtotals will give investors a consistent starting point for analyzing entities’ performance and make it easier to compare entities.

• (2) Enhanced transparency of management-defined performance measures

• IFRS 18 requires entities to disclose explanations of those entity-specific measures that are related to the income statement, referred to as management-defined performance measures.

15

• (3) Useful grouping of information in the financial statements

  • IFRS 18 sets out enhanced guidance on how to organize information and whether to provide it in the primary financial statements or in the notes. The changes are expected to provide more detailed and useful information. IFRS 18 also requires entities to provide more transparency about operating expenses, helping investors to find and understand the information they need.

• (c) Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures (IFRS 19)

This new standard and its amendments permit subsidiaries without public accountability to provide reduced disclosures when applying IFRS Accounting Standards in their financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to apply it.

• (d) Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21 and IAS 29)

The amendments include:

• (1) Clarify that when the entity’s functional currency is that of a non-hyperinflationary economy but its presentation currency is the currency of a hyperinflationary economy, the entity shall translate its results and financial position using the closing rate at the date of the most recent statement of financial position.

• (2) In the above circumstances, when the presentation currency ceases to be hyperinflationary economy, the entity shall not retranslate amounts that arose before the beginning of the reporting period.

• (3) When the entity’s functional currency and presentation currency are the currency of a hyperinflationary economy, the entity shall apply the relevant accounting treatment in accordance with paragraph 34 of IAS 29.

The abovementioned standards and interpretations issued by IASB have not yet endorsed by FSC at the date when the Company’s financial statements were authorized for issue, the local effective dates are to be determined by FSC. As the Company is still currently determining the potential impact of the new or amended standards and interpretations listed under (b), it is not practicable to estimate their impact on the Company at this point in time. The remaining new or amended standards and interpretations have no material impact on the Company.

16

4. Summary of significant accounting policies

(1) Statement of compliance

The Company’s parent company only financial statements as of and for the years ended December 31, 2025 and 2024 have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers (“the Regulations”).

(2) Basis of preparation

The Company prepared parent company only financial statements in accordance with Article 21 of the Regulations, which provided that the profit or loss and other comprehensive income for the period presented in the parent company only financial statements shall be the same as the profit or loss and other comprehensive income attributable to stockholders of the parent presented in the consolidated financial statements for the period, and the total equity presented in the parent company only financial statements shall be the same as the equity attributable to the parent company presented in the consolidated financial statements. Therefore, the Company accounted for its investments in subsidiaries under equity method and, accordingly, made necessary adjustments.

The parent company only financial statements have been prepared on a historical cost basis, except for financial instruments that have been measured at fair value. The financial statements are expressed in thousands of New Taiwan Dollars (“NT$”) unless otherwise stated.

(3) Foreign currency transactions

The Company's parent company only financial statements are presented in its functional currency, NT$. Items included in the parent company only financial statements are measured using that functional currency.

Transactions in foreign currencies are initially recorded by the Company at functional currency rates prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency closing rate of exchange ruling at the reporting date. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions.

17

All exchange differences arising on the settlement of monetary items or on translating monetary items are taken to profit or loss in the period in which they arise except for the following:

• (a) Exchange differences arising from foreign currency borrowings for an acquisition of a qualifying asset to the extent that they are regarded as an adjustment to interest costs are included in the borrowing costs that are eligible for capitalization.

• (b) Foreign currency items within the scope of IFRS 9 Financial Instruments are accounted for based on the accounting policy for financial instruments.

• (c) Exchange differences arising on a monetary item that forms part of a reporting entity’s net investment in a foreign operation is recognized initially in other comprehensive income and reclassified from equity to profit or loss on disposal of the net investment.

When a gain or loss on a non-monetary item is recognized in other comprehensive income, any exchange component of that gain or loss is recognized in other comprehensive income. When a gain or loss on a non-monetary item is recognized in profit or loss, any exchange component of that gain or loss is recognized in profit or loss.

(4) Translation of financial statements in foreign currency

Each foreign operation of the Company determines its function currency upon its primary economic environment and items included in the financial statements of each operation are measured using that functional currency. The assets and liabilities of foreign operations are translated into New Taiwan Dollars at the rate prevailing at the reporting date and their income and expenses are translated at an average rate for the period. The exchange differences arising on the translation are recognized in other comprehensive income. On the disposal of a foreign operation, the cumulative amount of the exchange differences relating to that foreign operation, recognized in other comprehensive income and accumulated in the separate component of equity, is reclassified from equity to profit or loss when the gain or loss on disposal is recognized. On the partial disposal of foreign operations that result in a loss of control, loss of significant influence or joint control but retain partial equity is considered a disposal.

On the partial disposal of a subsidiary that includes a foreign operation that does not result in a loss of control, the proportionate share of the cumulative amount of the exchange differences recognized in other comprehensive income is adjusted in “investments accounted for using the equity method”. In partial disposal of an associate or jointly controlled entity that includes a foreign operation that does not result in a loss of significant influence or joint control, only the proportionate share of the cumulative amount of the exchange differences recognized in other comprehensive income is reclassified to profit or loss.

18

Any goodwill and any fair value adjustments to the carrying amounts of assets and liabilities

arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and expressed in its functional currency.

(5) Current and non-current distinction

An asset is classified as current when:

• (a) the Company expects to realize the asset, or intends to sell or consume it, in its normal operating cycle.

• (b) the Company holds the asset primarily for the purpose of trading.

• (c) the Company expects to realize the asset within twelve months after the reporting period.

• (d) the asset is cash or cash equivalent unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.

All other assets are classified as non-current.

A liability is classified as current when:

• (a) the Company expects to settle the liability in its normal operating cycle.

• (b) the Company holds the liability primarily for the purpose of trading.

• (c) the liability is due to be settled within twelve months after the reporting period.

All other liabilities are classified as non-current.

(6) Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, demand deposits and short-term, highly liquid time deposits or investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

(7) Financial instruments

Financial assets and financial liabilities are recognized when the Company becomes a party to the contractual provisions of the instrument.

Financial assets and financial liabilities within the scope of IFRS 9 Financial Instruments are recognized initially at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial assets or financial liabilities.

19

A. Financial instruments: recognition and measurement

The Company accounts for regular way purchase or sales of financial assets on the trade date.

The Company classified financial assets as subsequently measured at amortized cost, fair value through other comprehensive income or fair value through profit or loss considering both factors below:

• (a) the Company’s business model for managing the financial assets and

• (b) the contractual cash flow characteristics of the financial asset.

Financial assets measured at amortized cost

A financial asset is measured at amortized cost if both of the following conditions are met and presented as notes receivable, accounts receivable, financial assets at amortized cost and other receivables, etc., on balance sheet as of the reporting date:

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

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

Such financial assets are subsequently measured at amortized cost (the amount at which the financial asset is measured at initial recognition minus the principal repayments, plus or minus the cumulative amortization using the effective interest method of any difference between the initial amount and the maturity amount and adjusted for any loss allowance) and is not part of a hedging relationship. A gain or loss is recognized in profit or loss when the financial asset is derecognized, through the amortization process or in order to recognize the impairment gains or losses.

Interest revenue is calculated by using the effective interest method. This is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for:

• (a) purchased or originated credit-impaired financial assets. For those financial assets, the Company applies the credit-adjusted effective interest rate to the amortized cost of the financial asset from initial recognition.

• (b) financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets. For those financial assets, the Company applies the effective interest rate to the amortized cost of the financial asset in subsequent reporting periods.

20

Financial assets measured at fair value through other comprehensive income

A financial asset is measured at fair value through other comprehensive income if both of the following conditions are met:

• (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and

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

Recognition of gain or loss on a financial asset measured at fair value through other comprehensive income is described as follows:

• (a) A gain or loss on a financial asset measured at fair value through other comprehensive income is recognized in other comprehensive income, except for impairment gains or losses and foreign exchange gains and losses, until the financial asset is derecognized or reclassified.

• (b) When the financial asset is derecognized, the cumulative gain or loss previously recognized in other comprehensive income is reclassified from equity to profit or loss as a reclassification adjustment.

• (c) Interest revenue is calculated by using the effective interest method. This is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for:

• (i) purchased or originated credit-impaired financial assets. For those financial assets, the Company applies the credit-adjusted effective interest rate to the amortized cost of the financial asset from initial recognition.

• (ii) financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets. For those financial assets, the Company applies the effective interest rate to the amortized cost of the financial asset in subsequent reporting periods.

Besides, for certain equity investments within the scope of IFRS 9 that is neither held for trading nor contingent consideration recognized by an acquirer in a business combination to which IFRS 3 applies, the Company made an irrevocable election to present the changes of the fair value in other comprehensive income at initial recognition. Amounts presented in other comprehensive income shall not be subsequently transferred to profit or loss (when disposal of such equity instrument, its cumulated amount included in other components of equity is transferred directly to the retained earnings) and these investments should be presented as financial assets measured at fair value through other comprehensive income on the balance sheet. Dividends on such investment are recognized in profit or loss unless the dividends clearly represent a recovery of part of the cost of investment.

21

Financial assets at fair value through profit or loss

Financial assets were classified as measured at amortized cost or measured at fair value through other comprehensive income based on aforementioned criteria. All other financial assets were measured at fair value through profit or loss and presented on the balance sheet as financial assets measured at fair value through profit or loss.

Such financial assets are measured at fair value, the gains or losses resulting from remeasurement is recognized in profit or loss which includes any dividend or interest received on such financial assets.

• B. Impairment of financial assets

The Company recognizes a loss allowance for expected credit loss on debt instrument investments measured at fair value through other comprehensive income and financial assets measured at amortized cost. The loss allowance on debt instrument investments measured at fair value through other comprehensive income is recognized in other comprehensive income and does not reduce the carrying amount in the balance sheet.

The Company measures expected credit loss of a financial instrument in a way that reflects:

• (a) an unbiased and probability-weighted amount that is determined by evaluating a range of possible outcomes;

• (b) the time value of money; and

• (c) reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions.

The loss allowance is measured as follows:

• (a) at an amount equal to 12-month expected credit loss: the credit risk on a financial asset has not increased significantly since initial recognition or the financial asset is determined to have low credit risk at the reporting date. In addition, the Company measures the loss allowance at an amount equal to lifetime expected credit loss in the previous reporting period, but determines at the current reporting date that the credit risk on a financial asset has increased significantly since initial recognition is no longer met.

• (b) at an amount equal to the lifetime expected credit loss: the credit risk on a financial asset has increased significantly since initial recognition or financial asset that is purchased or originated credit-impaired financial asset.

• (c) for accounts receivable or contract assets arising from transactions within the scope of IFRS 15, the Company measures the loss allowance at an amount equal to lifetime expected credit loss.

• (d) For lease receivables arising from transactions within the scope of IFRS 16, the Company measures the loss allowance at an amount equal to lifetime expected credit losses.

22

At each reporting date, the Company needs to assess whether the credit risk on a financial asset has increased significantly since initial recognition by comparing the risk of a default occurring at the reporting date and the risk of default occurring at initial recognition. Please refer to Note 12 for further details on credit risk.

• C. Derecognition of financial assets

A financial asset is derecognized when:

• (a) the rights to receive cash flows from the asset have expired.

• (b) the Company has transferred the asset and substantially all the risks and rewards of the asset have been transferred.

• (c) the Company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.

On derecognition of a financial asset in its entirety, the difference between the carrying amount and the consideration received or receivable including any cumulative gain or loss that had been recognized in other comprehensive income, is recognized in profit or loss.

• D. Financial liabilities and equity

Classification of liabilities or equity

The Company classifies the instrument issued as a financial liability or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability and an equity instrument.

Equity instruments

An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. The transaction costs of an equity transaction are accounted for as a deduction from equity (net of any related income tax benefit) to the extent they are incremental costs directly attributable to the equity transaction that otherwise would have been avoided.

Financial liabilities

Financial liabilities within the scope of IFRS 9 Financial Instruments are classified as financial liabilities at fair value through profit or loss or financial liabilities measured at amortized cost upon initial recognition.

23

Financial liabilities at fair value through profit or loss

Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated as at fair value through profit or loss.

A financial liability is classified as held for trading if:

• (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term;

• (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of shortterm profit-taking; or

• (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).

If a contract contains one or more embedded derivatives, the entire hybrid (combined) contract may be designated as a financial liability at fair value through profit or loss; or a financial liability may be designated as at fair value through profit or loss when doing so results in more relevant information, because either:

• (a) it eliminates or significantly reduces a measurement or recognition inconsistency; or

• (b) a group of financial liabilities or a group of financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the Company is provided internally on that basis to the key management personnel.

Gains or losses on the subsequent measurement of liabilities at fair value through profit or loss including interest paid are recognized in profit or loss.

Financial liabilities at amortized cost

Financial liabilities measured at amortized cost include interest bearing loans and borrowings that are subsequently measured using the effective interest rate method after initial recognition. Gains and losses are recognized in profit or loss when the liabilities are derecognized as well as through the effective interest rate method amortization process.

Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or transaction costs.

Derecognition of financial liabilities

A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires.

24

When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified (whether or not attributable to the financial difficulty of the debtor), such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability, and the difference in the respective carrying amounts and the consideration paid or payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.

E. Offsetting of financial instruments

Financial assets and financial liabilities are offset and the net amount reported in the balance sheet if, and only if, there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the assets and settle the liabilities simultaneously.

(8) Derivative instrument

The Company uses derivative instruments to hedge its foreign currency risks and interest rate risks. A derivative is classified in the balance sheet as financial assets or liabilities at fair value through profit or loss except for derivatives that are designated as effective hedging instruments and are classified as financial assets or liabilities for hedging.

Derivative instruments are initially recognized at fair value on the date on which a derivative contract is entered into and are subsequently remeasured at fair value. Derivatives are carried as financial assets when the fair value is positive and as financial liabilities when the fair value is negative. The changes in fair value of derivatives are taken directly to profit or loss, except for the effective portion of hedges, which is recognized in either profit or loss or equity according to types of hedges used.

(9) Fair value measurement

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:

• A. in the principal market for the asset or liability, or

• B. in the absence of a principal market, in the most advantageous market for the asset or liability.

The principal or the most advantageous market must be accessible to the Company.

25

The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants handle in their economic best interest.

A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.

(10) Inventories

Inventories are valued at lower of cost and net realizable value item by item.

Costs incurred in bringing each inventory to its present location and condition are accounted for as follows:

Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale.

Rendering of services is accounted in accordance with IFRS 15 and not within the scope of inventories.

(11) Investments accounted for using the equity method

The Company accounted for its investments in subsidiaries using equity method and made necessary adjustments in accordance with Article 21 of the Regulations, which provided that the profit or loss and other comprehensive income for the period presented in the parent company only financial statements shall be the same as the profit or loss and other comprehensive income attributable to stockholders of the parent presented in the financial statements for the period, and the total equity presented in the parent company only financial statements shall be the same as the equity attributable to the parent company presented in the consolidated financial statements. The Company made such adjustments by debiting or crediting accounts such as investments accounted for using equity method, share of profit (loss) of associates and joint ventures accounted for using equity method, or share of other comprehensive income of associates and joint ventures accounted for using equity method, unrealized gains (losses), considering the accounting method used for the investments in subsidiaries in the consolidated financial statements in accordance with IFRS 10 Consolidated Financial Statements and the differences of application of IFRS between different consolidated entities.

26

(12) Property, plant and equipment

Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Such cost includes the cost of dismantling and removing the item and restoring the site on which it is located and borrowing costs for construction in progress if the recognition criteria are met. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. When significant parts of property, plant and equipment are required to be replaced in intervals, the Company recognizes such parts as individual assets with specific useful lives and depreciation, respectively. The carrying amount of those parts that are replaced is derecognized in accordance with the derecognition provisions of IAS 16 Property, Plant and Equipment. When a major inspection is performed, its cost is recognized in the carrying amount of the plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognized in profit or loss as incurred.

Depreciation is calculated on a straight-line basis over the estimated economic lives of the following assets:

Buildings	10-55 years
Machinery and equipment	4-8 years
Transportation equipment	5-6 years
Office equipment	6 years
Lease improvement	3 years

An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset is recognized in profit or loss.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate.

(13) Leases

The Company assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset for a period of time, the Company assesses whether, throughout the period of use, has both of the following:

• A. the right to obtain substantially all of the economic benefits from use of the identified asset; and

• B. the right to direct the use of the identified asset.

27

For a contract that is, or contains, a lease, the Company accounts for each lease component within the contract as a lease separately from non-lease components of the contract. For a contract that contains a lease component and one or more additional lease or non-lease components, the Company allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate standalone price of the non-lease components. The relative stand-alone price of lease and non-lease components shall be determined on the basis of the price the lessor, or a similar supplier, would charge the Company for that component, or a similar component, separately. If an observable stand-alone price is not readily available, the Company estimates the stand-alone price, maximizing the use of observable information.

Company as a lessee

Except for leases that meet and elect short-term leases or leases of low-value assets, the Company recognizes right-of-use assets and lease liabilities for all leases which the Company is the lessee of those lease contracts.

At the commencement date, the Company measures the lease liability at the present value of the lease payments that are not paid at that date. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be readily determined. If that rate cannot be readily determined, the Company uses its incremental borrowing rate. At the commencement date, the lease payments included in the measurement of the lease liability comprise the following payments for the right to use the underlying asset during the lease term that are not paid at the commencement date:

• A. fixed payments (including in-substance fixed payments), less any lease incentives receivable;

• B. variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;

• C. amounts expected to be payable by the lessee under residual value guarantees;

• D. the exercise price of a purchase option if the Company is reasonably certain to exercise that option; and

• E. payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease.

After the commencement date, the Company measures the lease liability on an amortized cost basis, which increases the carrying amount to reflect interest on the lease liability by using an effective interest method; and reduces the carrying amount to reflect the lease payments made.

28

At the commencement date, the Company measures the right-of-use asset at cost. The cost of the right-of-use asset comprises:

• A. the amount of the initial measurement of the lease liability;

• B. any lease payments made at or before the commencement date, less any lease incentives received;

• C. any initial direct costs incurred by the lessee; and

• D. an estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.

For subsequent measurement of the right-of-use asset, the Company measures the right-ofuse asset at cost less any accumulated depreciation and any accumulated impairment losses. That is, the Company measures the right-of-use asset applying a cost model.

If the lease transfers ownership of the underlying asset to the Company by the end of the lease term or if the cost of the right-of-use asset reflects that the Company will exercise a purchase option, the Company depreciates the right-of-use asset from the commencement date to the end of the useful life of the underlying asset. Otherwise, the Company depreciates the rightof-use asset from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term.

The Company applies IAS 36 “Impairment of Assets” to determine whether the right-of-use asset is impaired and to account for any impairment loss identified.

Except for those leases that the Company accounted for as short-term leases or leases of low value assets, the Company presents right-of-use assets and lease liabilities in the balance sheet and separately presents lease-related interest expense and depreciation charge in the statement of comprehensive income.

For short-term leases or leases of low-value assets, the Company elects to recognize the lease payments associated with those leases as an expense on either a straight-line basis over the lease term or another systematic basis.

Company as a lessor

At inception of a contract, the Company classifies each of its leases as either an operating lease or a finance lease. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of an underlying asset. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. At the commencement date, the Company recognizes assets held under a finance lease in its balance sheet and present them as a receivable at an amount equal to the net investment in the lease.

29

For a contract that contains lease components and non-lease components, the Company allocates the consideration in the contract applying IFRS 15.

The Company recognizes lease payments from operating leases as rental income on either a straight-line basis or another systematic basis. Variable lease payments for operating leases that do not depend on an index or a rate are recognized as rental income when incurred.

(14) Intangible assets

Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is its fair value as of the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses, if any. Internally generated intangible assets, excluding capitalized development costs, are not capitalized and expenditure is reflected in profit or loss for the year in which the expenditure is incurred.

The useful lives of intangible assets are assessed as either finite or indefinite.

Intangible assets with finite lives are amortized over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life is reviewed at least at the end of each financial year. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset is accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates.

Intangible assets with indefinite useful lives are not amortized, but are tested for impairment annually, either individually or at the cash-generating unit level. The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis.

Gains or losses arising from derecognition of an intangible asset are recognized in profit or loss when the asset is derecognized.

Computer software

The cost of computer software is amortized on a straight-line basis over the estimated useful life (3~7 years).

30

A summary of the policies information applied to the Company’s intangible assets is as follows:

Computer software Useful lives Finite Amortization method used Amortized on a straight-line basis over the estimated useful life Internally generated or acquired Externally acquired

(15) Impairment of non-financial assets

The Company assesses at the end of each reporting period whether there is any indication that an asset in the scope of IAS 36 Impairment of Assets may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Company estimates the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash generating unit’s (“CGU”) fair value less costs to sell and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. Where the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount.

For assets excluding goodwill, an assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the Company estimates the asset’s or cash generating unit’s recoverable amount. A previously recognized impairment loss is reversed only if there has been an increase in the estimated service potential of an asset which in turn increases the recoverable amount. However, the reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years.

A cash generating unit, or groups of cash-generating units, to which goodwill has been allocated is tested for impairment annually at the same time, irrespective of whether there is any indication of impairment. If an impairment loss is to be recognized, it is first allocated to reduce the carrying amount of any goodwill allocated to the cash generating unit (group of units), then to the other assets of the unit (group of units) pro rata on the basis of the carrying amount of each asset in the unit (group of units). Impairment losses relating to goodwill cannot be reversed in future periods for any reason.

An impairment loss of continuing operations or a reversal of such impairment loss is recognized in profit or loss.

31

(16) Revenue recognition

The Company’s revenue arising from contracts with customers are primarily related to sale of goods and rendering of services. The accounting policies are explained as follows:

Sale of goods

The Company manufactures and sells goods. Sales are recognized when control of the goods is transferred to the customer and the goods are delivered to the customers (i.e. when the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from the goods). The main products of the Company are computer and related products and automatic identification system. The Company’s revenue is recognized based on the consideration stated in the contract. For certain sales of goods transactions, they are usually accompanied by volume discounts. Therefore, revenue from these sales is recognized based on the price specified in the contract, net of the estimated volume discounts. The Company estimates the discounts using the expected value method based on historical experiences. Revenue is only recognized to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur and when the uncertainty associated with the variable consideration is subsequently resolved. During the period specified in the contract, refund liability is recognized for the expected volume discounts.

The credit period of the Company’s sale of goods is from 30-120 day terms. For most of the contracts, when the Company transfers the goods to customers and has a right to an amount of consideration that is unconditional, these contracts are recognized as trade receivables. These accounts receivable usually have a short period and do not have a significant financial component. If part of the consideration has been collected from the customer first, and the obligation to provide goods is still required, it shall be recognized as a contract liability and transferred to revenue when the performance obligation is subsequently met. The period during which the Company’s aforementioned contract liabilities are transferred to income is usually not more than one year, and it has not resulted in the generation of significant financial component.

Rendering of services

The Company provides labor, machinery and equipment maintenance services and warranty for certain projects. These services are separately priced or negotiated and are recognized as revenue when the performance obligations are met. Warranty is initially recorded as contract liabilities, based on amounts received or allocated, and is recognized as revenue over time during the warranty period.

(17)Post-employment benefits

All regular employees of the Company are entitled to a pension plan that is managed by an independently administered pension fund committee. Fund assets are deposited under the committee’s name in the specific bank account and hence, not associated with the Company. Therefore, fund assets are not included in the Company’s parent company only financial statements. Pension benefits for employees of the overseas subsidiaries and the branches are provided in accordance with the respective local regulations.

32

For the defined contribution plan, the Company will make a monthly contribution of no less than 6% of the monthly wages of the employees subject to the plan. The Company recognizes expenses for the defined contribution plan in the period in which the contribution becomes due.

Post-employment benefit plan that is classified as a defined benefit plan uses the Projected Unit Credit Method to measure its obligations and costs based on actuarial assumptions. Remeasurements, comprising of the effect of the actuarial gains and losses, the effect of the asset ceiling (excluding net interest) and the return on plan assets, excluding net interest, are recognized as other comprehensive income with a corresponding debit or credit to retained earnings in the period in which they occur. Past service costs are recognized in profit or loss on the earlier of:

• A. the date of the plan amendment or curtailment, and

• B. the date that the Company recognizes restructuring-related costs or termination benefits

Net interest is calculated by applying the discount rate to the net defined benefit liability or asset, both as determined at the start of the annual reporting period, taking account of any changes in the net defined benefit liability (asset) during the period as a result of contribution and benefit payment.

(18) Income tax

Income tax expense (income) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.

Current Income tax

Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period. Current income tax relating to items recognized in other comprehensive income or directly in equity is recognized in other comprehensive income or equity and not in profit or loss.

The 5% income tax for undistributed earnings is recognized as income tax expense in the subsequent year when the distribution proposal is approved by the shareholders’ meeting.

Deferred tax

Deferred tax is provided on temporary differences at the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date.

Deferred tax liabilities are recognized for all taxable temporary differences, except:

33

• A. where the deferred tax liability arises from the initial recognition of goodwill or of an asset or liability in a transaction that is not a business combination; at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; and at the time of the transaction, does not give rise to equal taxable and deductible temporary differences.

• B. in respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, where the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future.

Deferred tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, and the carry forward of unused tax credits and unused tax losses can be utilized, except:

• A. where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination; at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; and at the time of the transaction, does not give rise to equal taxable and deductible temporary differences.

• B. in respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates and tax laws that have been enacted or substantively enacted at the reporting date. The measurement of deferred tax assets and deferred tax liabilities reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred tax relating to items recognized outside profit or loss is recognized outside profit or loss. Deferred tax items are recognized in correlation to the underlying transaction either in other comprehensive income or directly in equity. Deferred tax assets are reassessed at each reporting date and are recognized accordingly.

Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority.

34

5. Significant accounting judgements, estimates and assumptions

The preparation of the parent company only financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the end of the reporting period. However, uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the asset or liability affected in future periods.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

• (1) Revenue recognition – sales returns and allowance

The Company estimates sales returns and allowance based on historical experiences and other known factors at the time of sale, which reduces the operating revenue. In assessing the aforementioned sales returns and allowance, revenue is recognized to the extent it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur.

• (2) Inventories

As inventories must be priced at the lower of cost and net realizable value, the Company uses judgment and estimation to determine the net realizable value of inventories at the end of the reporting period.

Due to the rapid changes in technology and product demand, the Company assesses at each reporting period whether any inventory loss occurs due to normal wear and tear, obsolescence, or decline in market value, and reduces the inventory costs to its net realizable value. Please refer to Note 6(6) for more details.

6. Contents of significant accounts

• (1) Cash and cash equivalents

Cash on hand Checking and savings accounts Total	As of December 31,	As of December 31,
	2025	2024
	$198 150,316	$171 153,233
	$150,514	$153,404

35

• (2) Financial assets and financial liabilities at fair value through profit or loss

Financial assets mandatorily measured at fair value through profit or loss: Forward exchange contracts Financial liabilities mandatorily measured at fair value through profit or loss: Forward exchange contracts	As of December 31,	As of December 31,
	2025	2024
	$679	$726
	$14	$-

Financial assets measured at fair value through profit or loss were not pledged as collateral.

Please refer to Note 12(8) for more details on derivative transactions.

• (3) Notes receivable

Notes receivable (due to business) Less: loss allowance Total	As of December 31,	As of December 31,
	2025	2024
	$298,827 (672)	$132,172 (330)
	$298,155	$131,842

Notes receivable were not pledged as collateral.

The Company’s loss allowance within the scope of IFRS 9 Financial Instruments is evaluated based on the accounting policy for financial instruments. Please refer to Note 6(18) for more details on loss allowance of notes receivable. Please refer to Note 12(4) for more details on credit risk management.

• (4) Trade receivables and trade receivables - related parties

Trade receivables Less: loss allowance Subtotal Trade receivables - related parties Less: loss allowance Subtotal Total	As of December 31,	As of December 31,
	2025	2024
	$3,420,347 (30,356)	$3,842,155 (20,547)
	3,389,991	3,821,608
	2,534 -	2,009 -
	2,534	2,009
	$3,392,525	$3,823,617

The Company’s trade receivables and trade receivables of related parties were not pledged as collateral.

36

(5) Installment accounts receivable

Installment accounts receivable - current Less: unrealized interest income Less: loss allowance Total Installment accounts receivable – non-current Less: unrealized interest income Less: loss allowance Total	As of December 31,	As of December 31,
	2025	2024
	$20,405 (193) (50)	$48,601 (887) (119)
	$20,162	$47,595
	$1,200 (10) (3)	$19,667 (203) (49)
	$1,187	$19,415

The expected maturity of installment accounts receivable is as follows:

Not later than one year Later than one year and not later than two years More than two years Total	As of December 31,	As of December 31,
	2025	2024
	$20,405 1,170 31	$48,601 18,467 1,200
	$21,606	$68,268

Installment accounts receivable were not pledged.

Receivables are generally on 30~120 day terms. The total carrying amount of notes receivable and trade receivables (including installment accounts receivable) as of December 31, 2025 and 2024 were $3,743,110 thousand and $4,043,514 thousand, respectively. Please refer to Note 6(18) for more details on loss allowance of accounts receivable for the years ended December 31, 2025 and 2024. Please refer to Note 12(4) for more details on credit risk management.

• (6) Inventories

• (a) Inventories include:

Merchandise	As of December 31,	As of December 31,
	2025	2024
	$2,109,749	$1,648,684

• (b) For the years ended December 31, 2025 and 2024, the Company recognized inventory cost in the amount of $23,789,598 thousand and $19,965,623 thousand, respectively. The gain from price recovery of inventories amounted to $2,864 thousand and $4,857 thousand, respectively. The recovery gain was as a result that the net realizable value of inventories is no longer lower than the cost due to rising market prices.

• (c) No inventories were pledged as collateral.

37

(7) Investments accounted for using the equity method

Investees	As of December 31,	As of December 31,	As of December 31,
	2025 Amount Percentage of ownership $787,609 40.00% 46,152 100.00% 12,536 100.00% $846,297	2024
	Amount	Amount	Percentage of ownership
Subsidiaries: Unitech Electronics Co., Ltd. Jingho Computer Co., Ltd. Jingyong Computer Co., Ltd. Total	$787,609 46,152 12,536	$765,704 40,055 11,628	40.00% 100.00% 100.00%
	$846,297	$817,387

Investments in subsidiaries are expressed in parent company only financial statements as “Investments accounted for using the equity method,” and necessary evaluation adjustments are made.

No investments accounted for using the equity method were pledged as collateral.

(8) Property, plant and equipment

Cost: As of January 1, 2025 Additional Disposals and Scrapping As of December 31, 2025 As of January 1, 2024 Additional Disposals and Scrapping As of December 31, 2024 Depreciation and impairment: As of January 1, 2025 Depreciation Disposals and Scrapping As of December 31, 2025 As of January 1, 2024 Depreciation Disposals and Scrapping As of December 31, 2024 Net carrying amount as of : December 31, 2025 December 31, 2024	Land	Buildings	Machinery and equipment	Transportation equipment	Office equipment	Leasehold improvement	Total
	$682,636 - -	$619,908 2,000 (17,226)	$103,746 6,287 (4,637)	$41,530 6,429 (4,431)	$11,693 2,386 (1,489)	$239 354 (50)	$1,459,752 17,456 (27,833)
	$682,636	$604,682	$105,396	$43,528	$12,590	$543	$1,449,375
	$682,636 - -	$619,039 1,444 (575)	$99,175 10,428 (5,857)	$43,709 650 (2,829)	$12,091 615 (1,013)	$317 - (78)	$1,456,967 13,137 (10,352)
	$682,636	$619,908	$103,746	$41,530	$11,693	$239	$1,459,752
	$- - -	$311,545 13,845 (17,227)	$82,636 6,074 (4,637)	$29,805 4,644 (4,431)	$9,432 713 (1,488)	$127 83 (50)	$433,545 25,359 (27,833)
	$-	$308,163	$84,073	$30,018	$8,657	$160	$431,071
	$- - -	$298,370 13,751 (576)	$83,099 5,394 (5,857)	$27,248 4,649 (2,092)	$9,847 598 (1,013)	$106 99 (78)	$418,670 24,491 (9,616)
	$-	$311,545	$82,636	$29,805	$9,432	$127	$433,545
	$682,636	$296,519	$21,323	$13,510	$3,933	$383	$1,018,304
	$682,636	$308,363	$21,110	$11,725	$2,261	$112	$1,026,207

38

For the years ended December 31, 2025 and 2024, no borrowing costs were capitalized for property, plant and equipment.

Please refer to Note 8 for more details on property, plant and equipment under pledge for the years ended December 31, 2025 and 2024.

• (9) Intangible assets

Cost: As of January 1, 2025 Addition-acquired separately Disposals As of December 31, 2025 As of January 1, 2024 Addition-acquired separately Disposals Transfer As of December 31, 2024 Amortization and impairment: As of January 1, 2025 Amortization Disposals As of December 31, 2025 As of January 1, 2024 Amortization Disposals As of December 31, 2024 Net carrying amount as of: December 31, 2025 December 31, 2024		Software
		$33,877 7,135 (6,355)
		$34,657
		$15,921 20,024 (1,877) (191)
		$33,877
		Software
		$11,267 5,467 (6,355)
		$10,379
		$9,298 3,846 (1,877)
		$11,267
		$24,278
		$22,610

39

The amortization of intangible assets is as follows:

Selling expenses Administrative expenses Total	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	$390 5,077	$69 3,777
	$5,467	$3,846

(10)Short-term borrowings

Unsecured bank loans Secured bank loans Total Interest rates	As of December 31,	As of December 31,
	2025	2024
	$1,170,000 190,000	$1,329,565 240,000
	$1,360,000	$1,569,565
	1.85%~1.92%	1.81%~2.04%

The Company’s unused short-term lines of credits as of December 31, 2025 and 2024 amounted to $2,394,000 thousand and $1,865,435 thousand, respectively.

Secured bank loans are guaranteed by some property, plant and equipment and investment property. Please refer to Note 8 for more details.

(11)Short-term notes and bills payable

Commercial notes Interest rates	Guarantee or acceptance agency	As of December 31,	As of December 31,
		2025	2024
	Bills finance corporation	$-	$280,000
		0%	2.02%~2.08%

Secured short-term notes and bills payable are guaranteed by some property, plant and equipment. Please refer to Note 8 for more details.

40

(12)Long-term loans

Details of long-term loans as of December 31, 2025 and 2024 were as follows:

December 31, 2025

Lenders	Amount	Interest Rate(%)	Maturitydate and terms of repayment
(a) Secured bank loans Less: Current portion Total December 31, 2024 Lenders	$27,345 (27,345)	1.96% Interest Rate(%)	Effective from November 27, 2019 to November 27, 2026, principal is to be repaid in 84 monthly installments, and the interest is paid on a monthly basis. Maturitydate and terms of repayment
	$-
	Amount
(a) Secured bank loans Less: Current portion Total	$56,622 (29,277)	1.96%	Effective from November 27, 2019 to November 27, 2026, principal is to be repaid in 84 monthly installments, and the interest is paid on a monthly basis.
	$27,345

(a) Secured bank loans are guaranteed by some property, plant and equipment and investment property. Please refer to Note 8 for more details.

(13)Long-term trade payables

The Company has purchased some goods from Company A and paid by installments. The long-term trade payables as of December 31, 2025 and 2024 (including current portion) were as follows:

41

Long-term trade payables Less: unrealized interest expense Less: current portion Total	As of December 31,	As of December 31,
	2025	2024
	$160,892 (559) (55,050)	$101,781 (1,033) (54,403)
	$105,283	$46,345

The expected payment of installment accounts payable of the Company is as follows:

Not later than one year Later than one year and not later than two years More than two years Total	As of December 31,	As of December 31,
	2025	2024
	$55,334 42,009 63,549	$54,877 20,569 26,335
	$160,892	$101,781

(14)Other current liabilities

Refund liabilities Others Total	As of December 31,	As of December 31,
	2025	2024
	$904,776 5,969	$486,703 3,169
	$910,745	$489,872

(15)Post-employment benefits

Defined contribution plan

The Company adopts a defined contribution plan in accordance with the Labor Pension Act of the R.O.C. Under the Labor Pension Act, the Company will make monthly contributions of no less than 6% of the employees’ monthly wages to the employees’ individual pension accounts. The Company has made monthly contributions of 6% of each individual employee’s salaries or wages to employees’ pension accounts.

The Company’s recognized expenses of the defined contribution plan for the years ended December 31, 2025 and 2024 were $18,359 thousand and $17,328 thousand, respectively.

42

Defined benefits plan

The Company adopts a defined benefit plan in accordance with the Labor Standards Act of the R.O.C. The pension benefits are disbursed based on the units of service years and the average salaries in the last month of the service year. Two units per year are awarded for the first 15 years of services while one unit per year is awarded after the completion of the 15th year. The total units shall not exceed 45 units. Under the Labor Standards Act, the Company contributes an amount equivalent to 2% of the employees’ total salaries and wages on a monthly basis to the pension fund deposited at the Bank of Taiwan in the name of the administered pension fund committee. Before the end of each year, the Company assesses the balance in the designated labor pension fund. If the amount is inadequate to pay pensions calculated for workers retiring in the same year, the Company will make up the difference in one appropriation before the end of March of the following year.

The Ministry of Labor is in charge of establishing and implementing the fund utilization plan in accordance with the Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund. The pension fund is invested in-house or under a mandate, based on a passive-aggressive investment strategy for long-term profitability. The Ministry of Labor establishes checks and risk management mechanism based on the assessment of risk factors including market risk, credit risk and liquidity risk, in order to maintain adequate manager flexibility to achieve targeted return without over-exposure of risk. With regard to utilization of the pension fund, the minimum earnings in the annual distributions on the final financial statement shall not be less than the earnings attainable from the amounts accrued from twoyear time deposits with the interest rates offered by local banks. Treasury Funds can be used to cover the deficits after the approval of the competent authority. As the Company does not participate in the operation and management of the pension fund, no disclosure on the fair value of the plan assets categorized in different classes could be made in accordance with paragraph 142 of IAS 19. The Company expects to contribute $220 thousand to its defined benefit plan during the 12 months beginning after December 31, 2025.

As of December 31, 2025 and 2024, the Company’s definite benefit plans are expected to expire in 12 years and 13 years.

Pension costs recognized in profit or loss are as follows:

For the years ended December 31,

Net interest on the net defined benefit liabilities	2025	2024
	$391	$372

43

Reconciliations of liabilities (assets) of the defined benefit obligation and plan assets at fair value are as follows:

value are as follows:
Defined benefit obligation Plan assets at fair value Net defined benefit liabilities		As of
	December 31, 2025	December 31, 2024	January 1, 2024
	$20,991 (5,016)	$30,621 (5,739)	$31,735 (3,980)
	$15,975	$24,882	$27,755

Reconciliations of liabilities (assets) of the defined benefit plan are as follows:

As of January 1, 2024 Current period service costs Net interest expense (income) Subtotal Remeasurements of the net defined benefit liability (asset): Actuarial gains and losses arising from changes in demographic assumptions Actuarial gains and losses arising from changes in financial assumptions Experience adjustments Remeasurements of the defined benefit assets Subtotal Payments from the plan Contributions by employer As of December 31, 2024 Current period service costs Net interest expense (income) Subtotal Remeasurements of the net defined benefit liability (asset): Actuarial gains and losses arising from changes in demographic assumptions Actuarial gains and losses arising from changes in financial assumptions Experience adjustments Remeasurements of the defined benefit assets Subtotal Payments from the plan Contributions by employer As of December 31, 2025	Defined benefit obligation	Fair value of plan assets	Net benefit liability (asset)
	$31,735 - 425	$(3,980) - (53)	$27,755 - 372
	32,160	(4,033)	28,127
	265 (4) 995 -	- - - (477)	265 (4) 995 (477)
	33,416	(4,510)	28,906
	(2,795) -	2,795 (4,024)	- (4,024)
	30,621 - 481	(5,739) - (90)	24,882 - 391
	31,102	(5,829)	25,273
	- - 838 -	- - - (417)	- - 838 (417)
	31,940	(6,246)	25,694
	(10,949) -	10,949 (9,719)	- (9,719)
	$20,991	($5,016)	$15,975

44

The following significant actuarial assumptions are used to determine the present value of the defined benefit obligation:

Discount rate Expected rate of salary increases	As at	As at
	Dec 31,2025	Dec 31,2024
	1.38% 1.38%	1.57% 1.57%

A sensitivity analysis for significant assumptions as at December 31, 2025 and 2024 was as shown below:

Discount rate increase by 0.5% Discount rate decrease by 0.5% Expected salary level increase by 0.5% Expected salary level decrease by 0.5%	Effect on the defined benefit obligation	Effect on the defined benefit obligation	Effect on the defined benefit obligation	Effect on the defined benefit obligation
	2025		2024
	Increase in defined benefit obligation	Decrease in defined benefit obligation	Increase in defined benefit obligation	Decrease in defined benefit obligation
	$- 1,346 1,338 -	$1,207 - - 1,213	$- 2,044 2,032 -	$1,804 - - 1,812

The sensitivity analyses above are based on a change in a significant assumption (for example, change in discount rate or expected salary), keeping all other assumptions constant. The sensitivity analysis may not be representative of an actual change in the defined benefit obligation as it is unlikely that changes in assumptions would occur in isolation of one another.

There was no change in the methods and assumptions used in preparing the sensitivity analyses compared to the previous period.

(16)Equity

• A. Common stock

The Company’s authorized capital was both $3,200,000 thousand as of December 31, 2025 and 2024. The Company’s issued capital were both $1,617,358 thousand as of December 31, 2025 and 2024, each at a par value of $10. The Company issued both 161,736 thousand common shares as of December 31, 2025 and 2024. Each share has one voting right and a right to receive dividends.

B. Capital surplus

Additional paid-in capital	As of December 31,	As of December 31,
	2025	2024
	$296,159	$296,159

45

According to the Company Act, the capital reserve shall not be used except for making good the deficit of the company. When a company incurs no loss, it may distribute the capital reserves related to the income derived from the issuance of new shares at a premium or income from endowments received by the company. The distribution could be made in cash or in the form of dividend shares to its shareholders in proportion to the number of shares being held by each of them.

• C. Retained earnings and dividend policies

According to the Company’s Articles of Incorporation, current year’s earnings, if any, shall be distributed in the following order:

• a. payment of all taxes and dues;

• b. offset prior years’ operation losses;

• c. set aside 10% of the remaining amount as legal reserve;

• d. set aside or reverse special reserve in accordance with law and regulations; and

• e. set the remaining net profits and the retained earnings from previous years will be allocated as shareholders’ dividend. The Board of Directors will prepare a distribution proposal and submit the same to the shareholders’ meeting for review and approval by a resolution.

The Company considers factors such as its environment and growth stage, future funding needs, long-term financial planning, and shareholders’ needs for cash inflows, etc., in making its distribution plan. The actual distribution shall not be less than 50% of the distributable surplus. Cash dividends are preferred and can also be distributed in the form of stock dividends, but the distribution ratio of stock dividends shall not exceed 50% of the total dividends.

According to the Company Act, the Company shall set aside amounts to legal reserve unless such legal reserve amounts to the total paid-in capital. The legal reserve can be used to make good the deficit of the Company. When the Company incurs no loss, it may distribute the portion of legal serve which exceeds 25% of the paid-in capital by issuing new shares or by cash in proportion to the number of shares being held by each of the shareholders.

When the Company distributes earnings, it shall set aside special reserve in the amount equal to the net debit amount of other equity account. If prior years’ earnings are not sufficient to cover the net debit amount of other equity account, current earnings and other current items shall be included. When there is a subsequent reversal of the net deduction of other equity account, the Company may reverse the same amount of special reserve to retained earnings.

46

Details of the 2025 and 2024 earnings distribution and dividends per share as approved by the board meeting and shareholders’ meeting on March 10, 2026 and June 20, 2025, respectively, were as follows:

Legal reserve Special reserve (reversal) Cash dividends-common stock	Appropriation of earnings	Appropriation of earnings	Dividend per share (NT$)	Dividend per share (NT$)
	2025	2024	2025	2024
	$51,230 270 485,208	$43,105 (1,571) 404,339	$- - 3.00	$- - $2.50

Please refer to Note 6(20) for details on employees’ compensation and remuneration to directors.

(17)Operating revenue

Revenue from contracts with customers Sale of goods Services revenue Total	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	$24,955,908 227,387	$20,996,744 199,754
	$25,183,295	$21,196,498

The Company’s analysis of revenue from contracts with customers for the years ended December 31, 2025 and 2024 was as follows:

A. Disaggregation of revenue

Sale of goods Service revenue Total Revenue recognition point: At a point in time Satisfies the performance obligation over time Total	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	$24,955,908 227,387	$20,996,744 199,754
	$25,183,295	$21,196,498
	$24,963,748 219,547	$21,005,068 191,430
	$25,183,295	$21,196,498

47

B. Contract balances

Contract liabilities

Contract liabilities Current Non-current Sale of goods Service revenue Total	December 31, 2025	December 31, 2024	January 1, 2024
	$108,327	$68,412	$51,619
	$96,680	$57,500	$42,466
	$11,647	$10,912	$9,153
	December 31, 2025	December 31, 2024	January 1, 2024
	$52,095 56,232	$14,575 53,837	$8,801 42,818
	$108,327	$68,412	$51,619

The significant changes in the Company’s balances of contract liabilities for the years ended December 31, 2025 and 2024 were as follows:

Revenue recognized during the period that was included in the beginning balance Increase in receipt in advance during the period (deducting the amount incurred and transferred to revenue during the period)	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	($43,113) 83,028	($32,588) 49,381

C. Assets recognized from costs of acquiring or fulfilling customer contracts: None.

(18)Expected credit impairment losses (gains)

Operating expense – expected credit impairment losses (gains) Notes receivable Trade receivables Installment accounts receivable Total	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	$342 11,104 (115)	($58) 6,172 (125)
	$11,331	$5,989

Please refer to Note 12 for more details on credit risk.

48

The Company assessed that the credit risk of the Company’s financial assets measured at amortized cost was low as of December 31, 2025 and 2024. Since the Company’s transaction counterparties are all financial institutions with good credit such as banks, the loss allowance is measured by the 12-month expected credit loss (loss rate is 0%), and the amount was $0.

The Company measures the loss allowance of its trade receivables (including notes receivable, trade receivables, trade receivables from related parties and installment accounts receivable) at an amount equal to lifetime expected credit losses. The assessment of the Company’s loss allowance as of December 31, 2025 and 2024 was as follows:

• (a) None of the notes receivable is overdue, and the amount of loss allowance is measured at the expected credit loss ratio. Details are as follows:

Gross carrying amount Loss ratio Lifetime expected credit losses Net carrying amount	As of December 31,	As of December 31,
	2025	2024
	$298,827 0%~0.25% (672)	$132,172 0%~0.25% (330)
	$298,155	$131,842

• (b) The Company considers the grouping of its trade receivables (including related parties) and installment accounts receivable by counterparties’ credit rating, geographical region and industry sector and its loss allowance is measured by using a provision matrix. Details are as follows:

As of December 31, 2025

Group 1 Gross carrying amount Loss ratio Lifetime expected credit losses Net carrying amount	Notyet due			Overdue			Total
		Under 30 days	31~ 60days	61~ 90days	91~ 360days	Over 360 days
	$3,275,890 0%-1%	$45,500 0%-1.25%	$82,577 0%-1.25%	$68 0%-1.5%	$18,646 0%-100%	$200 75%~100%	$3,422,881 (30,356)
	(13,740)	(351)	(999)	(1)	(15,096)	(169)
	$3,262,150	$45,149	$81,578	$67	$3,550	$31	$3,392,525

Group 2 Gross carrying amount Loss ratio Lifetime expected credit losses Net carrying amount	Notyet due			Overdue			Total
		Under 30 days	31~ 60days	61~ 90days	91~ 360days	Over 360 days
	$21,402 0.25%	$- -	$- -	$- -	$- -	$- -	$21,402 (53)
	(53)	-	-	-	-	-
	$21,349	$-	$-	$-	$-	$-	$21,349

49

As of December 31, 2024

Group 1 Gross carrying amount Loss ratio Lifetime expected credit losses Net carrying amount Group 2 Gross carrying amount Loss ratio Lifetime expected credit losses Net carrying amount	Notyet due			Overdue			Total
		Under 30 days	31~ 60days	61~ 90days	91~ 360days	Over 360 days
	$3,820,079 0%-1%	$19,621 0%-1.25%	$771 0%-1.25%	$428 0%-1.5%	$1,921 0%-100%	$1,344 100%	$3,844,164 (20,547)
	(17,671)	(194)	(7)	(6)	(1,325)	(1,344)
	$3,802,408	$19,427	$764	$422	$596	$-	$3,823,617
	Notyet due			Overdue			Total
		Under 30 days	31~ 60days	61~ 90days	91~ 360days	Over 360 days
	$67,178 0.25%	$- -	$- -	$- -	$- -	$- -	$67,178 (168)
	(168)	-	-	-	-	-
	$67,010	$-	$-	$-	$-	$-	$67,010

The movement in the provision for impairment of notes receivable, trade receivables and installment accounts receivable for the years ended December 31, 2025 and 2024 was as follows:

Notes receivable	Trade receivables	Installment accounts receivable	Total
$330 342 - -	$20,547 11,104 (1,295) -	$168 (115) - -	$21,045 11,331 (1,295) -
$672	$30,356	$53	$31,081
Notes receivable	Trade receivables	Installment accounts receivable	Total
$388 (58) - -	$14,426 6,172 (51) -	$293 (125) - -	$15,107 5,989 (51) -

Note: The Company wrote off financial assets in the amount of $1,295 thousand and $51 thousand for the years ended December 31, 2025 and 2024, respectively. The recourse activities are still underway.

50

(19)Leases

The Company as a lessee

The Company leases various properties, including buildings and transportation equipment. The lease terms range from 1 to 2 years. The Company is not subject to any special restrictions.

Details are as follows:

A. Amounts recognized in the balance sheet

• (a) Right-of-use assets

The carrying amount of right-of-use assets

Buildings	As of December 31,	As of December 31,
	2025	2024
	$10,720	$16,117

For the years ended December 31, 2025 and 2024, the Company’s additions to rightof-use assets amounted to $1,007 thousand and $5,204 thousand, respectively.

(b) Lease liabilities

Lease liabilities Current Non-current	As of December 31,	As of December 31,
	2025	2024
	$11,027	$16,360
	$5,515	$6,132
	$5,512	$10,228

Please refer to Note 6(21) for the interest on lease liabilities recognized for the years ended December 31, 2025 and 2024 and refer to Note 12 for the maturity analysis of lease liabilities as of December 31, 2025 and 2024.

51

B. Amounts recognized in the statement of profit or loss

Depreciation charge for right-of-use assets

For the years ended December 31,

Buildings Transportation equipment Total	2025	2024
	$6,404 -	$6,409 520
	$6,404	$6,929

• C. Income and costs relating to leasing activities

The expense relating to short-term leases Net gain on lease modification	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	($3,573) -	($1,133) 4

• D. Cash outflow relating to leasing activities

For the years ended December 31, 2025 and 2024, the Company’s total cash outflows for leases amounted to $10,127 thousand and $8,147 thousand, respectively.

• (20)Employment costs:

	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	Operatingexpenses	Operatingexpenses
Employee benefits expense
Salaries	$428,532	$397,401
Labor and health insurance	36,679	34,300
Pension	18,750	17,700
Remuneration to directors	9,633	8,248
Other employee benefits expense(Note)	19,150	17,698
Depreciation	31,763	31,420
Amortization	5,467	3,846

Note: This includes group insurance premiums, training fees and employee benefits.

The Company’s average number of employees as at December 31, 2025 and 2024, were 433 and 425 people, respectively, of which both 11 people were directors, who were not concurrently employees.

52

The cost of average employee benefits as of December 31, 2025 and 2024 amounted to $1,192 thousand and $1,128 thousand, respectively. The cost of average employee salaries as of December 31, 2025 and 2024 amounted to $1,015 thousand and $960 thousand, respectively. The average adjustment of employee salaries increased 5.73%.

The Company has set up a remuneration committee to evaluate the remuneration to directors and managers. Evaluation considers the Company’s performance and the individual’s contribution to the Company. In addition to the monthly salary, the Company distributes rewards and employees’ remuneration based on employees performance assessments and contribution to the Company according to the Company's Articles of Incorporation. The Company regularly evaluates the performance of employees every year as the basis for promotion and rewards.

According to the Articles of Incorporation, 3%-12% of profit of the current year is distributable as employees’ compensation (40% to 60% of the employee compensation shall be allocated to entry-level employees) and no higher than 2% of profit of the current year is distributable as remuneration to directors. However, the Company’s accumulated losses shall have been covered. The Company may, by a resolution adopted by a majority vote at a board meeting attended by two-thirds of the total number of directors, have the profit distributed as employees’ compensation in the form of shares or in cash, and report to the shareholders’ meeting. Information on the board’s resolution regarding the employees’ compensation and remuneration to directors can be obtained from the “Market Observation Post System” on the website of the TWSE.

The Company estimated the amounts of the employees’ compensation and remuneration to directors to be $42,117 thousand and $9,228 thousand for the year ended December 31, 2025, respectively, and $35,111 thousand and $7,773 thousand for the year ended December 31, 2024, respectively. If the Board of Directors resolves to distribute employees’ compensation in stock, the number of shares distributed is determined by dividing the amount of bonuses by the closing price (after considering the effect of cash and stock dividends) of shares on the day preceding the board meeting. If there is a difference between the estimated amount and the actual amount allocated by the resolution of the board of directors, it will be recorded as profit or loss for the next year.

A resolution was passed at the board meeting held on March 10, 2026 to distribute $42,117 thousand and $9,228 thousand in cash as employees’ compensation and remuneration to directors as of December 31, 2025, respectively. No material differences existed between the estimated amount and the actual distribution of the employees’ compensation and remuneration to directors for the year ended December 31, 2025.

No material differences exist between the estimated amount and the actual distribution of the employee compensation and remuneration to directors for the year ended December 31, 2024.

53

(21)Non-operating income and expenses

A. Interest income

For the years ended December 31,

Interest income Financial assets measured at amortized cost Interest income from installment collection Interest income from lease deposit Total	2025	2024
	$1,065 887 21	$1,081 1,843 19
	$1,973	$2,943

B. Other income

For the years ended December 31,

Rental income Others Total	2025	2024
	$500 14,145	$442 4,784
	$14,645	$5,226

C. Other gains and losses

For the years ended December 31,

Gains (losses) on disposal of property, plant and equipment Foreign exchange (losses) Gains on financial assets/liabilities at fair value through profit or loss Net gain on lease modification Others gains and (losses) Total	2025	2024
	$538 (3,235) 2,805 - (62)	($362) (7,158) 10,614 4 (133)
	$46	$2,965

54

D. Finance costs

For the years ended December 31,

Interest on bank loans Interest on lease liabilities Interest for installment payment Total	2025	2024
	$32,504 214 474	$27,337 237 705
	$33,192	$28,279

(22)Components of other comprehensive income

For the year ended December 31, 2025:

Not to be reclassified to profit or loss: Remeasurements of the defined benefit plan Remeasurements of defined benefit plans of subsidiaries, associates and joint ventures accounted for using the equity method Unrealized evaluation gains and losses of equity instrument investments measured at fair value through other comprehensive income of subsidiaries, associates and joint ventures accounted for using the equity method To be reclassified to profit or loss in subsequent periods: Exchange differences resulting from translating the financial statements of foreign operations of subsidiaries, associates and joint ventures accounted for using the equity method Total	Arising during the period	Reclassification adjustments during the period	Other comprehensive income, before tax	Income tax relating to components of other comprehensive income	Other comprehensive income, net of tax
	($421) (46) 943 (1,214)	$- - - -	($421) (46) 943 (1,214)	$84 - - -	($337) (46) 943 . (1,214)
	($738)	$-	($738)	$84	($654)

55

For the year ended December 31, 2024:

Not to be reclassified to profit or loss: Remeasurements of the defined benefit plan Remeasurements of defined benefit plans of subsidiaries, associates and joint ventures accounted for using the equity method Unrealized evaluation gains and losses of equity instrument investments measured at fair value through other comprehensive income of subsidiaries, associates and joint ventures accounted for using the equity method To be reclassified to profit or loss in subsequent periods: Exchange differences resulting from translating the financial statements of foreign operations of subsidiaries, associates and joint ventures accounted for using the equity method Total	Arising during the period	Reclassification adjustments during the period	Other comprehensive income, before tax	Income tax relating to components of other comprehensive income	Other comprehensive income, net of tax
	($779) (168) (2,273) 3,844	$- - - -	($779) (168) (2,273) 3,844	$156 - - -	($623) (168) (2,273) 3,844
	$624	$-	$624	$156	$780

(23)Income tax

A. The major components of income tax expense (income) are as follows:

Income tax expense recognized in profit or loss

Forthe years endedDecember31, 2025 2024 Current income tax expense: Current income tax charge $193,392 $92,792 Adjustments in respect of current income tax of prior periods (3) 55 Deferred tax expense (income): Deferred tax expense (income) related to origination and reversal of temporary differences (81,336) 1,372 Total income tax expense $112,053 $94,219 Income tax relating to components of other comprehensive income Forthe years endedDecember31, 2025 2024 Deferred tax expense: Profit or losses of defined benefits plan ($84) ($156) Income tax relating to components of other comprehensive income ($84) ($156)	Forthe years endedDecember31,	Forthe years endedDecember31,
	2025	2024
	$193,392 (3) (81,336)	$92,792 55 1,372
	$112,053	$94,219
Deferred tax expense: Profit or losses of defined benefits plan Income tax relating to components of other comprehensive income
	2025	2024
	($84)	($156)
	($84)	($156)

56

• B. Reconciliation between tax expense and the product of accounting profit multiplied by applicable tax rates is as follows:

Net profit before tax from continuing operations Tax at the domestic rates applicable to profits in the country concerned Corporate income surtax on undistributed retained earnings Tax effect of expenses not deductible for tax purposes Adjustments in respect of current income tax of prior periods Total income tax expense recognized in loss	For theyears ended December 31,	For theyears ended December 31,
	2025	2024
	$624,734	$526,052
	$124,947 (12,913) 22 (3)	$105,210 (11,070) 24 55
	$112,053	$94,219

• C. Deferred tax assets (liabilities) relating to the following:

For the year ended December 31, 2025

Temporary differences Allowance for inventory obsolescence Evaluation of financial assets and financial liabilities at fair value through profit or loss Net unrealized exchange gains and losses Payables of unused leave Refund liabilities Net defined benefit liabilities Deferred tax (expense) income Net deferred tax assets Reflected in balance sheet as follows: Deferred tax assets Deferred tax liabilities	Beginning balance	Recognized in profit or loss	Recognized in other comprehensive income	Exchange differences	Ending balance
	$6,225 (145) 77 2,843 97,341 4,976	($573) 12 (14) 163 83,614 (1,866)	$- - - - - 84	$- - - - - -	$5,652 (133) 63 3,006 180,955 3,194
		$81,336	$84	$-
	$111,317				$192,737
	$111,462				$192,879
	($145)				($142)

57

For the year ended December 31, 2024

Temporary differences Allowance for inventory obsolescence Evaluation of financial assets and financial liabilities at fair value through profit or loss Net unrealized exchange gains and losses Payables of unused leave Refund liabilities Net defined benefit liabilities Deferred tax (expense) income Net deferred tax assets Reflected in balance sheet as follows: Deferred tax assets Deferred tax liabilities	Beginning balance	Recognized in profit or loss	Recognized in other comprehensive income	Exchange differences	Ending balance
	$7,196 200 (259) 2,726 97,120 5,550	($971) (345) 336 117 221 (730)	$- - - - - 156	$- - - - - -	$6,225 (145) 77 2,843 97,341 4,976
		($1,372)	$156	$-
	$112,533				$111,317
	$112,792				$111,462
	($259)				($145)

D. The assessment of income tax returns

As of December 31, 2025, the income tax returns of the Company have been assessed and approved up to 2023.

(24)Earnings per share

Basic earnings per share amounts are calculated by dividing the net profit for the year attributable to ordinary equity holders of the parent entity by the weighted average number of ordinary shares outstanding during the year.

Diluted earnings per share amounts are calculated by dividing the net profit attributable to ordinary equity holders of the parent entity (after adjusting for interest on the convertible preference shares) by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.

58

A. Basic earnings per share Net income available to common shareholders of the parent (in thousands) Weighted average number of ordinary shares outstanding for basic earnings per share (in thousands) Basic earnings per share (NT$) B. Diluted earnings per share Net income available to common shareholders of the parent (in thousands) Weighted average number of ordinary shares outstanding for basic earnings per share (in thousands) Effect of dilution: Employee compensation－stock (in thousands) Weighted average number of ordinary shares outstanding after dilution (in thousands) Diluted earnings per share (NT$)	Forthe years endedDecember31,	Forthe years endedDecember31,
	2025	2024
	$512,681	$431,833
	161,736	161,736
	$3.17	$2.67
	Forthe years endedDecember31,
	2025	2024
	$512,681	$431,833
	161,736 1,190	161,736 1,140
	162,926	162,876
	$3.15	$2.65

There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of completion of the financial statements.

7. Related party transactions

Information of the related parties that had transactions with the Company during the financial reporting period is as follows:

Name and nature of relationship of the related parties

Name oftherelated parties Unitech Electronics Co., Ltd. Jingho Computer Co., Ltd. Jingyong Computer Co., Ltd.	Nature of relationship oftherelated parties
	Subsidiary Subsidiary Subsidiary

Significant transactions with the related parties

(a) Sales

Subsidiaries Unitech Electronics Co., Ltd. Jingho Computer Co., Ltd. Total	Forthe years endedDecember31,	Forthe years endedDecember31,
	2025	2024
	$19,137 26,321	$16,824 27,179
	$45,458	$44,003

59

• Note: The logistics revenue (including tally and freight revenue) generated by the Company from its subsidiaries for the years ended December 31, 2025 and 2024 were $7,607 thousand and $7,382 thousand, respectively.

General collection period:

Domestic: Monthly settlement.

Overseas: For those who have a credit line, payment shall be made within 30~45 days after shipment; for those who don't have a credit line, shipment can only be made after T/T payment.

The payment term of the related parties are month-end 30 days.

• (b) Purchases

For the years ended December 31,

Subsidiaries Unitech Electronics Co., Ltd. Jingho Computer Co., Ltd. Total	2025	2024
	$1,047 282	$1,057 8,054
	$1,329	$9,111

• (c) Trade receivables from related parties

Subsidiaries

Unitech Electronics Co., Ltd.

As of December 31,	As of December 31,
2025	2024
$2,534	$2,009

• (d) Trade payables to related parties

Subsidiaries

Unitech Electronics Co., Ltd.

As of December 31,	As of December 31,
2025	2024
$8	$-

60

• (e) Financing provided to related parties are as follows:

As of December 31, 2025: None.

As of December 31, 2024

Name of the related parties	Maximum limit	Ending balance	Interest rate range _lowest (%)	Interest rate range _highest (%)	Total annual interest income
Jingyong Computer Co., Ltd.	$10,000	$-	-	-	$-

• (f) Other payables to related parties

Subsidiaries Jingho Computer Co., Ltd.

As of December 31,	As of December 31,
2025	2024
$-	$57

• (g) Endorsement and guarantee

In response to the expansion of product business lines and the acquisition of sales agency rights, the Company provided endorsement and guarantee to Company A for its subsidiaries Jingho Computer Co., Ltd. and Jingyong Computer Co., Ltd. As of December 31, 2025 and 2024, the guarantee amounts were $266,600 thousand and $160,000 thousand, respectively. The amounts were for the joint use of Jingho Computer Co., Ltd. and Jingyong Computer Co., Ltd. Please refer to Attachment 1 for more details on endorsement and guarantee information.

(h) Key management personnel compensation

For the years ended December 31,

Short-term employee benefits Post-employment benefits Total	2025	2024
	$48,463 864	$55,542 954
	$49,327	$56,496

61

8. Assets pledged as collateral

The following table lists assets of the Company pledged as collateral:

Assetspledged as collateral	Carrying	amount	Purpose ofpledge
	December 31, 2025	December 31, 2024
Property, plant and equipment －Land, Buildings Property, plant and equipment －Land, Buildings Property, plant and equipment －Land, Buildings Total	$455,262 167,719 333,205	$459,864 171,259 334,842	Secured short-term bank loans Secured short-term notes and bills payable Long-term loans
	$956,186	$965,965

9. Significant contingencies and unrecognized contractual commitments

• (a) As of December 31, 2025, the Company’s promissory notes issued for purchases were as follows:

Company	Amount (in thousands)
A Company	$250,000 73,000 52,000
B Company
C Company
Total	$375,000

• (b) E.SUN Commercial Bank provided the Company a revolving guarantee amount of $2,500 thousand.

• (c) The First Commercial Bank provided a revolving company car gas credit line in the amount of $500 thousand to the Company. The Company issued a promissory note of $550 thousand to the First Commercial Bank as a performance bond.

• (d) HSBC Commercial Bank provided the Company a revolving line of credit of $90,000 thousand.

10. Losses due to major disasters

None.

1. Significant subsequent events

None.

62

12. Other

(1) Categories of financial instruments

Financial assets

Financial assets
Financial assets at fair value through profit or loss: Mandatorily measured at fair value through profit or loss Financial assets measured at amortized cost (Note 1) Total Financial liabilities Financial liabilities at fair value through profit or loss: Mandatorily measured at fair value through profit or loss Financial liabilities measured at amortized cost: Short-term borrowings Short-term notes and bills payable Notes payable and trade payables Long-term loans (including current portion) Lease liabilities Other payables Long-term trade payables (including current portion) Deposits received Subtotal Total	As of December 31,
	2025	2024
	$679 3,884,364	$726 4,183,723
	$3,885,043	$4,184,449
	2025	2024
	$14 1,360,000 - 2,102,803 27,345 11,027 299,667 160,333 1,400	$- 1,569,565 280,000 1,845,405 56,622 16,360 275,806 100,748 1,400
	3,962,575	4,145,906
	$3,962,589	$4,145,906

Note 1: Including cash and cash equivalents (excluding cash on hand), financial assets measured at amortized cost (including non-current), receivables (including related parties), other receivables and refundable deposits.

63

• (2) Financial risk management objectives and policies

The Company’s principal financial risk management objective is to manage the market risk, credit risk and liquidity risk related to its operating activities. The Company identifies, measures and manages the aforementioned risks based on its policy and risk appetite.

The Company has established appropriate policies, procedures and internal controls for financial risk management. The plans for material treasury activities are reviewed by the Board of Directors and Audit Committee in accordance with relevant regulations and internal controls. The Company complies with its financial risk management policies at all times.

(3) Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of the changes in market prices. Market prices comprise currency risk, interest rate risk, and other price risk (such as equity instruments related risks).

In practice, it is rarely the case that a single risk variable will change independently from other risk variable, there is usually interdependencies between risk variables. However, the sensitivity analysis disclosed below does not take into account the interdependencies between risk variables.

Foreign currency risk

The Company’s exposure to the risk of changes in foreign exchange rates relates primarily to the Company’s operating activities (when revenue or expense are denominated in a different functional currency) and the Company’s net investments in foreign subsidiaries.

The Company has certain foreign currency receivables and payables which are denominated in the same currency; therefore, natural hedge is received. Hedge accounting is not applied as they did not qualify for hedge accounting criteria. Furthermore, as net investments in foreign subsidiaries are for strategic purposes, they are not hedged by the Company.

The foreign currency sensitivity analysis of the possible change in foreign exchange rates on the Company’s profit is performed on significant monetary items denominated in foreign currencies as at the end of the reporting period. The Company’s foreign currency risk is mainly related to the volatility in the exchange rates for USD. The information of the sensitivity analysis is as follows:

When NTD strengthens/weakens against USD by 1%, the profit for the years ended December 31, 2025 and 2024 increases/decreases by $1,179 thousand and $544 thousand, respectively.

64

Interest rate risk

Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company’s exposure to the risk of changes in market interest rates relates primarily to the classified fixed rate loans and floating rate loans.

The Company manages interest rate risk by maintaining an appropriate combination of fixed and floating interest rates.

The interest rate sensitivity analysis is performed on items exposed to interest rate risk as at the end of the reporting period, which is a floating rate loan. At the reporting date, a change of 10 basis points of interest rate in a reporting period had no significant impact on the Company's profit and loss for the years ended December 31, 2025 and 2024.

(4) Credit risk management

Credit risk is the risk that counterparty will not meet its obligations under a contract, leading to a financial loss. The Company is exposed to credit risk from operating activities (primarily for trade receivables and notes receivable) and from its financing activities, including bank deposits and other financial instruments.

Credit risk is managed by each business unit subject to the Company’s established policies, procedures and controls relating to credit risk management. Credit limits are established for all trading partners based on their financial positions, rating from credit rating agencies, historical experience, prevailing economic condition and the Company’s internal rating criteria, etc. Certain trading partners’ credit risk will also be managed by taking credit enhancement procedures, such as requesting for prepayment or insurance.

Credit risk from balances with banks and other financial instruments are managed by the Company’s treasury in accordance with its policy. The Company only transacts with counterparties approved by the internal control procedures, which are banks and financial institutions, companies and government entities with good credit rating. Consequently, there is no significant credit risk for these counterparties.

(5) Liquidity risk management

The Company’s objective is to maintain a balance between continuity of funding and flexibility through the use of cash and cash equivalents and bank borrowings. The table below summarizes the maturity profile of the Company’s financial liabilities based on the contractual undiscounted payments, contractual maturity, and includes agreed interest. The undiscounted interest amount of interest cash flows paid at floating interest rates is estimated based on the interest rate as at the end of the reporting period.

65

Non-derivative financial liabilities

As of December 31, 2025 Short-term borrowings Notes payable and trade payables Lease liabilities Other payables (Including related parties) Long-term loans Long-term trade payables Deposits received As of December 31, 2024 Short-term borrowings Short-term notes and bills payable Notes payable and trade payables Lease liabilities Other payables (Including related parties) Long-term loans Long-term trade payables Deposits received	Less than 1year	2 to 3years	4 to 5years	> 5years	Total
	$1,363,074 2,102,803 5,639 299,667 27,614 55,334 - Less than 1year	$- - 5,577 - - 75,283 1,400 2 to 3years	$- - - - - 30,275 - 4 to 5years	$- - - - - - - > 5years	$1,363,074 2,102,803 11,216 299,667 27,614 160,892 1,400 Total
	$1,573,358 280,000 1,845,405 6,340 275,806 30,125 54,877 -	$- - - 8,621 - 27,614 34,459 1,400	$- - - 1,784 - - 12,445 -	$- - - - - - - -	$1,573,358 280,000 1,845,405 16,745 275,806 57,739 101,781 1,400

Derivative financial liabilities

Less than 1year	2 to 3years	4 to 5years	> 5years	Total
$8,242 (8,256)	$- -	$- -	$- -	$8,242 (8,256)
($14)	$-	$-	$-	($14)
Less than 1year	2 to 3years	4 to 5years	> 5years	Total
$- -	$- -	$- -	$- -	$- -

66

The disclosure of derivative financial instruments in the above table is expressed by undiscounted net cash flows.

• (6) Reconciliation of liabilities arising from financing activities

Reconciliation of liabilities for the year ended December 31, 2025:

As of January 1, 2025 Cash flows Non-cash change As of December 31, 2025	Short-term borrowings	Short-term notes and billspayable	Long-term loans (including current portion)	Lease liabilities	Total liabilities from financing activities
	$1,569,565 (209,565) -	$280,000 (280,000) -	$56,622 (29,277) -	$16,360 (6,340) 1,007	$1,922,547 (525,182) 1,007
	$1,360,000	$-	$27,345	$11,027	$1,398,372

Reconciliation of liabilities for the year ended December 31, 2024:

As of January 1, 2024 Cash flows Non-cash change As of December 31, 2024	Short-term borrowings	Short-term notes and billspayable	Long-term loans (including current portion)	Lease liabilities	Total liabilities from financing activities
	$733,400 836,165 -	$- 280,000 -	$85,381 (28,759) -	$18,454 (6,777) 4,683	$837,235 1,080,629 4,683
	$1,569,565	$280,000	$56,622	$16,360	$1,922,547

• (7) Fair value of financial instruments

• A. The methods and assumptions applied in determining the fair value of financial instruments:

The fair value of financial assets and financial liabilities refers to the amount at which the instrument is exchanged in a current transaction with willing parties (other than in a forced or liquidation sale). The following methods and assumptions were used by the Company to estimate the fair values of financial assets and financial liabilities:

• (a) The carrying amount of cash and cash equivalents, trade receivables, other receivables, short-term borrowings, short-term notes and bills payable, accounts payable and other payables are a reasonable approximation of fair value mainly due to the short maturity of such instruments.

67

• (b) For financial assets and liabilities traded in an active market with standard terms and conditions, their fair value is determined based on market quotation price (including listed equity securities and bonds) at the reporting date.

• (c) The fair value of derivative financial instruments is based on market quotations. For unquoted derivatives that are not options, the fair value is determined based on discounted cash flow analysis using interest rate yield curve for the contract period. Fair value of option-based derivative financial instruments is obtained using the option pricing model.

• (d) The fair value of other financial assets and liabilities is determined using discounted cash flow analysis; the interest rate and discount rate are selected with reference to those of similar financial instruments.

• B. Fair value of financial instruments measured at amortized cost

Among the financial instruments measured at amortized cost, the fair value of financial assets and financial liabilities measured at amortized cost is as follows, except that the carrying amount of cash and cash equivalents, trade receivables, accounts payable and other current liabilities is a reasonable approximation of the fair value:

	Carryingamount	Carryingamount	Fair value	Fair value
	As of December 31,		As of December 31,
	2025	2024	2025	2024
Financial assets:
Financial assets measured at amortized cost
Installment accounts receivable	$21,349	$67,010	$21,606	$68,268
Financial liabilities:
Long-term loans	27,345	56,622	27,614	57,739
Long-term trade payables	160,333	100,748	160,892	101,781

• C. Information about the fair value hierarchy of financial instruments

Please refer to Note 12(9) for the information on the fair value hierarchy of the Company's financial instruments.

• (8) Derivative financial instruments

As of December 31, 2025 and 2024, the Company’s outstanding derivative financial instruments (forward exchange contracts) that did not conform to hedge accounting are as follows:

68

Forward exchange contracts

The Company entered into forward exchange contracts to manage its exposure to financial risk, but these contracts were not designated as hedging instruments. The table below lists the information related to forward exchange contracts:

Item Contract amount Maturity As of December 31, 2025 Forward exchange contracts Buy USD 3,537 thousand January 2, 2026 to March 2, 2026 As of December 31, 2024 Forward exchange contracts Buy USD 2,078 thousand January 3, 2025 to January 24, 2025

The Company entered into forward foreign exchange contracts to hedge foreign currency risk of net assets or net liabilities. As there will be corresponding cash inflows or outflows upon maturity and the Company has sufficient operating funds, the cash flow risk is insignificant.

(9) Fair value measurement hierarchy

• A. Fair value measurement hierarchy definitions

All assets and liabilities measured or disclosed at fair value are classified into the fair value hierarchy according to the lowest-level input value that is significant to the overall fair value measurement. The input values for each level are as follows:

• Level 1: Quoted (unadjusted) market prices in active markets for identical assets or liabilities that the entity can access at the measurement date.

• Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

• Level 3: Unobservable inputs for the assets or liabilities.

For assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re-assessing categorization at the end of each reporting period.

• B. Fair value measurement hierarchy of the Company’s assets and liabilities

The Company does not have assets measured at fair value on a non-recurring basis; the following table presents the fair value measurement hierarchy of the Company’s assets and liabilities on a recurring basis:

69

As of December 31, 2025:

Assets measured at fair value: Financial assets at fair value through profit or loss Forward exchange contracts Liabilities measured at fair value: Financial liabilities at fair value through profit or loss Forward exchange contracts As of December 31, 2024: Assets measured at fair value: Financial assets at fair value through profit or loss Forward exchange contracts	Level 1	Level 2	Level3	Total
	$- - Level 1	$679 14 Level 2	$- - Level3	$679 14 Total
	$-	$726	$-	$726

Transfer between Level 1 and Level 2 of the fair value measurement hierarchy

For the years ended December 31, 2025 and 2024, there were no transfers of fair value measurements between Level 1 and Level 2.

(10) Significant assets and liabilities denominated in foreign currencies

Information regarding the significant assets and liabilities denominated in foreign currencies is listed below:

Financial liabilities Monetary items: USD Financial liabilities Monetary items: USD	As of December31,2025	As of December31,2025	As of December31,2025
	Foreign currency (thousands)	Exchangerate	NTD (thousands)
	Foreign currency (thousands)	Exchangerate	NTD (thousands)
	$1,661	32.78	$54,440

The realized and unrealized foreign exchange (losses) were ($3,235) thousand and ($7,158) thousand for the years ended December 31, 2025 and 2024, respectively.

70

The above information is disclosed based on the carrying amounts of foreign currencies (after conversion to the Company’s functional currency).

(11) Capital management

The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximize shareholders’ value. The Company manages its capital structure and makes adjustments to it, in light of changes in economic conditions. To maintain or adjust the capital structure, the Company may adjust dividend payment to shareholders, return capital to shareholders or issue new shares.

13. Additional Disclosures

• (1) Information at significant transactions

• A. Financing provided to related parties: None.

• B. Endorsement and Guarantee provided to others: Please refer to Attachment 1.

• C. Securities held at the end of the period: None.

• D. Related party transactions for purchases and sales amounts exceeding the lower of $100 million or 20 percent of the capital stock: Please refer to Attachment 3.

• E. Receivables from related parties with amounts exceeding the lower of $100 million or 20 percent of capital stock: None.

• F. Others: The business relationship and significant transactions between the parent and the subsidiaries: Please refer to Attachment 4.

(2) Information on investees

• A. Relevant information of investees over which the Company has direct or indirect significant influence or control, or jointly control (excluding investees in Mainland China) shall disclose their name, location, main business items, original investment amount, shareholding status at the end of the period, current profit and loss, and recognized investment profit and loss. Please refer to Attachment 5.

• B. Securities held at the end of the period: Please refer to Attachment 2.

• C. Purchases and sales of goods with related parties’ amounts exceeding the lower of $100 million or 20 percent of capital stock: Please refer to Attachment 3.

71

(3) Investment in Mainland China

• A. Investee companies’ names, main businesses and products, total amount of capital, method of investment, accumulated inflow and outflow of investments from Taiwan, net income (loss) of investee companies, percentage of ownership, investment income (loss), carrying amount of investments, cumulated inward remittance of earnings and limits on investment in Mainland China: Please refer to Attachment 6.

• B. Directly or indirectly significant transactions through third regions with the investees in Mainland China:

• a. The ending balance and percentage of sales amount and related receivables with Xiamen Unitech Computer Co., Ltd.:

  • (a) The sales amounted to $26,366 thousand, representing 1.24% of the net sales. (Note)

  • (b) Receivables amounted to $2,161 thousand, representing 0.48% of the net receivables. (Note)

• b. The ending balance and percentage of purchase amount and related accounts payable with Xiamen Unitech Computer Co., Ltd.:

  • (a) The purchase amounted to $75,534 thousand, representing 5.04% of the net purchase amount. (Note)

  • (b) The accounts payable amounted to $9,292 thousand representing 3.25% of the total accounts payable. (Note)

    • Note: The above ratios were calculated based on the parent company only financial statements of Unitech Electronics Co., Ltd.

• c. Amount of property transactions and resulting gains or losses: None.

• d. Ending balance and purpose of endorsement of notes or provision of collaterals: None.

• e. The maximum balance of financial financing, the balance at the end of the period, the interest rate range and the total amount of interest for the current period: None.

• f. Other transactions that have a significant effect on the current profit or loss or financial position, such as the provision or receipt of labor services: None.

72

ATTACHMENT 1

ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)	ENDORSEMENT AND GUARANTEE PROVIDED TO OTHERS (Unit : thousands of NTD)
No (Note1)	Endorsement/ Guarantee Provider	Guaranteed Party		Limits on Endorsement/ Guarantee Amount Provided to Each Guaranteed Party	Maximum Balance for the Period (Note 4)	Ending Balance (Note 5)	Amount Actually Drawn (Note 6)	Amount of Endorsement/ Guarantee Collateralized by Properties	Ratio of Accumulated Endorsement/ Guarantee to Net Equity per Latest Financial Statements	Maximum Endorsement/ Guarantee Amount Allowed	Guarantee Provided by Parent Company (Note 7)	Guarantee Provided by A Subsidiary (Note 7)	Guarantee Provided to Subsidiaries in Mainland China (Note 7)
		Name	Nature of Relationship (Note2)
0 0	The Company The Company	JH JY	2 2	$322,752 (Note 3) 322,752 (Note 3)	$266,600 160,000	$266,600 67,100	$266,600 67,100	$- -	8.26% 2.08%	$968,256 (Note 3) 968,256 (Note 3)	Y Y	N N	N N

• Note 1: The parent company and its subsidiaries are coded as follows:

• (1) Number 0 represents the Company.

• (2) The subsidiaries are coded consecutively beginning from "1" in the order presented in the table above.

• Note2: Relationship between the endorser/guarantor and the party being endorsed/guaranteed is classified into the following 7 categories:

• (1) Having a business relationship.

• (2) The endorser/guarantor parent company owns directly more than 50% voting shares of the endorsed/guaranteed subsidiary.

• (3) The endorser/guarantor parent company and its subsidiaries jointly own more than 50% voting shares of the endorsed/guaranteed company.

• (4) The endorsed/guaranteed parent company directly or indirectly owns more than 90% voting shares of the endorser/guarantor subsidiary.

• (5) Mutual guarantee of the trade as required by the construction contract.

• (6) Due to joint venture, each shareholder provides endorsements/guarantees to the endorsed/guaranteed company in proportion to its ownership.

• (7) Industry partners who are engaged in the sales of pre-construction homes and conduct joint guarantee for the performance of contract based on Consumer Protection Act.

• Note 3: The Company's endorsement guarantee maximum limit is 30% of the Company's net worth.

• The Company's endorsement guarantee limit for a single enterprise is 10% of the Company's net worth.

• The Company endorsement guarantee limit for directly and indirectly holding more than 90% of the voting shares held by the Company shall not exceed 10% of the Company's net worth.

• However, this does not apply to the Company endorsement guarantee that the Company directly holds or indirectly holds 100% of the voting shares.

• Note 4: The maximum endorsements/guarantees amount current year.

• Note 5: The amount approved by the board of directors should be filled in. However, when the board of directors authorizes the chairman to make a decision in accordance with Subparagraph 8, Article 12 of the Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies, it refers to the amount decided by the chairman.

Note 6: Please fill in the actual amount provided by the endorsers.

• Note 7: Parent company endorsed/guaranteed for the subsidiaries, subsidiaries endorsed/guaranteed for the parent company, or endorsement/guarantee for entities in China shall fill in "Y".

73

ATTACHMENT 2

SECURITIES HELD (EXCLUDING INVESTMENTS IN SUBSIDIARIES, AFFILIATES AND JOINT VENTURE)

(Unit : thousands of NTD)

Held by	Securities Type	Securities Name	Relationship with the Company	Financial Statement Account	Balances as of December 31, 2025	Balances as of December 31, 2025	Balances as of December 31, 2025	Balances as of December 31, 2025	Note
					Shares/Units	Carrying Value	Percentage of Ownership (%)	Fair Value
UTE UTE UTE UTE UTE	Preferred Stock Fund Fund Fund Fund	Artilux Corporation Series A-1 Preferred Stocks Chi-Hsiang Money Market Fund Fubon Money Market Fund (Note) FSITC Taiwan Money Market Fund Franklin Templeton Sinoam Money Market Fund	Substantive related party - - - -	Non-current financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss-current Financial assets at fair value through profit or loss-current Financial assets at fair value through profit or loss-current Financial assets at fair value through profit or loss-current	769,231 1,823,719 1,283,359 1,243,626 2,762,278	$25,136 30,236 20,160 20,158 30,244	0.98% - - - -	$25,136 30,236 20,160 20,158 30,244	- - - - -

Note: On August 15, 2025, the JIH Sun Money Market Fund was renamed the Fubon Money Market Fund.

74

ATTACHMENT 3

RELATED PARTY TRANSACTIONS FOR PURCHASES AND SALES AMOUNTS EXCEEDING THE LOWER OF $100 MILLION OR 20 PERCENT OF THE CAPITAL STOCK

(Unit : thousands of NTD)

Company Name	Related Party	Nature of Relationships	Transaction Details	Transaction Details	Transaction Details	Transaction Details	Situations and reasons why transaction conditions are different from general transactions	Situations and reasons why transaction conditions are different from general transactions	Notes/Accounts Payable or Receivable	Notes/Accounts Payable or Receivable	Note
			Purchase/ Sales	Amount	% to Total (Note)	Terms	Unit Price	Terms	Ending Balance	% to Total (Note)
UTE	Unitech America Inc. (Abbreviation：UTA)	Investee of the investee company the Company accounted for using the equity method	Sales	$212,209	9.96%	Invoice day 30	Negotiated based on market conditions	The general terms of foreign payment are 30-45 days after shipment for those who have credit line. For those without credit line, the payment will be made by T/T cash. The terms of collection for UTA are 30 days after the invoice date.	$21,683	4.80%
UTE	Unique Technology Europe B.V. (Abbreviation：UTI)	Investee of the investee company the Company accounted for using the equity method	Sales	239,408	11.24%	Month-end 90 days	Negotiated based on market conditions	The general terms of foreign payment are 30-45 days after shipment for those who have credit line. For those without credit line, the payment will be made by T/T cash. The terms of collection for UTI are 90 days after the invoice date.	61,015	13.51%
UTE	Unitech Japan Co., Ltd. (Abbreviation：UTJ) Investee of the investee company the Company accounted for using the equity method		Sales	150,712	7.08%	Month-end 90 days	Negotiated based on market conditions	The general terms of foreign payment are 30-45 days after shipment for those who have credit line. For those without credit line, the payment will be made by T/T cash. The terms of collection for UTI are 90 days after the invoice date.	36,816	8.15%

Note: Calculated based on the individual financial statements of the companies that purchases (sells) the goods.

75

ATTACHMENT 4

Significant intercompany transactions between consolidated entities

(Unit : thousands of NTD)

No. (Note 1)	Company Name	Counter-party	Relationship (Note 2)	Transaction status	Transaction status	Transaction status	Transaction status
				Account	Amount	Term	As a percentage of total assets or revenues (Note 3)
0 0 0 1 1 1 1 1 1 1 1 1 1 1	UNITECH COMPUTER UNITECH COMPUTER UNITECH COMPUTER UTE UTE UTE UTE UTE UTE UTE UTE UTE UTE UTE	JH UTE UTE UTA UTA UTA UTI UTI UTJ UTJ UTC UTC UTC UTC	1 1 1 2 2 2 2 2 2 2 2 2 2 2	Operating revenue Trade receivables Operating revenue Operating revenue Trade receivables Service revenue Operating revenue Trade receivables Operating revenue Trade receivables Operating revenue Trade receivables Operating cost Tradepayables	$26,321 2,534 19,137 212,209 21,683 6,902 239,408 61,015 150,712 36,816 26,366 2,161 75,534 9,292	By month By month By month 30 days 30 days 30 days 90 days 90 days 90 days 90 days 90 days 90 days 30 days 30 days	0.09% 0.02% 0.07% 0.75% 0.21% 0.07% 0.84% 0.59% 0.53% 0.36% 0.09% 0.02% 0.27% 0.09%

• Note 1: Information about related party transactions should be stated. The numbers of each company are illustrated as follows: (1) 0 is for the parent company.

(2) The subsidiaries are coded consecutively beginning from "1" in the order presented in the table above.

• Note 2: The relationship between related parties are as follows:

• (1) Parent company and subsidiary.

• (2) Subsidiary and Parent company.

• (3) Subsidiary and subsidiary.

• Note 3: Regarding percentage of transaction amount to total operating revenue or total assets, it is computed based on period-end balance of transaction to total assets for assets and liabilities accounts, and based on the accumulated transaction amount for the period to total operating revenue for the income statement account.

Note 4: The important transactions in this form can be determined by the company based on the principle of materiality.

76

ATTACHMENT 5

INFORMATION ON INVESTEES	INFORMATION ON INVESTEES	INFORMATION ON INVESTEES	INFORMATION ON INVESTEES					(Unit : thousands	(Unit : thousands	of NTD/dollar of foreign currency)	of NTD/dollar of foreign currency)
Investor Company	Investee Company (Note 1.2)	Location	Main Businesses and Products	Initial Investment		Investment as of December		31, 2025	Investee company	Net	Note
				Ending Balance	Beginning Balance	Number of Shares	Percentage of Ownership	Book Value	Net Income(loss) of Investee Company (Note2(2))	Investment Income (loss) Recognized (Note2(3))
The company The company The company UTE UTE UTE UTE UTE	Unitech Electronics Co., Ltd. (Abbreviation：UTE) Jingho Computer.Co., Ltd. (Abbreviation：JH) Jingyong Computer.Co., Ltd. (Abbreviation：JY) Unitech America Ventures Inc. (Abbreviation：UAV) Unitech Europe Ventures Inc. (Abbreviation：UEV) Unitech Japan Holding Inc. (Abbreviation：UJH) Unitech Japan Co., Ltd. (Abbreviation：UTJ) Unitech Asia Ventures Inc. (Abbreviation：UCV)	Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands. Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands. Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands. Tohsei Bldg. 3F, 18-10Hakozaki-cho, Nihonbashi, Chuo-ku, Tokyo, 103-0015 Japan Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands. 5F., No. 236, Xinhu 2nd Rd., Neihu Dist., Taipei City, Taiwan (R.O.C.) 5F., No. 236, Xinhu 2nd Rd., Neihu Dist., Taipei City, Taiwan (R.O.C.) 5F., No. 136, Ln. 235, Baoqiao Rd., Xindian Dist., New Taipei City, Taiwan (R.O.C.)	Auto Data Capture Products Auto Data Capture Products Investment business such as financial trust holding Investment business such as financial trust holding Investment business such as financial trust holding Investment business such as financial trust holding Trading of computer peripherals and retailing of electronic materials Trading of computer peripherals and retailing of electronic materials	$688,634 15,000 10,000 USD 5,383,592 EUR 1,905,659 JPY 42,774,910 TWD 5,384 USD 3,497,358	$688,634 15,000 10,000 USD 5,383,592 EUR 1,905,659 JPY 42,774,910 TWD 5,384 USD 3,497,358	30,039,000 1,500,000 1,000,000 10,000 10,000 10,000 152 16,057	40.00% 100.00% 100.00% 100.00% 100.00% 100.00% 10.86% 100.00%	$787,609 46,152 12,536	$100,614 21,103 1,923 (2,967) 271 8,864 10,359 5,961	$40,246 21,103 1,923	Note3 Note3 Note3 Note3 Note3 Note3 Note3 Note3
								$846,297		$63,272
								190,265 93,288 59,531 7,869 31,017		(3,508) 964 8,769 1,124 6,046

Note 1: If a public offering company has a foreign holding company and uses consolidated statements as its main financial statements in accordance with local laws and regulations, the disclosure of information about foreign investee companies may only disclose relevant information related to the holding company. Note 2: If the circumstances do not fall under any of those mentioned in Note 1, information shall be filled according to the following rules:

• (1) Columns such as "Investee Company", "Location", "Main businesses and Products", "Initial Investment" and "Investment at the end of the period" shall be based on the circumstances of the (public offering) company's reinvestment and reinvestments of each directly or indirectly controlled investee companies. The reinvestment information should be filled in order, and indicate the relationship between each invested company and the (public offering) company (such as a subsidiary or a sub-subsidiary) in the remarks column.

• (2) "Profit and Loss of the Invested Company for the Period" should fill in the amount of profit and loss for the current period of each invested company.

• (3) "Investment Profit and Loss Recognized in the Current Period" only needs to fill in the profit and loss amounts of each subsidiary recognized by the (public offering) company as a direct transfer investment and each invested company evaluated using the equity method, and the rest is not required.

When filling in the "recognition of the current-period profit and loss amount of each subsidiary directly reinvested", it should be confirmed that the current-period profit and loss amount of each subsidiary has included the investment profit or loss that should be recognized according to its reinvestment regulations Note 3: Have been write off in the consolidated financial statements.

77

ATTACHMENT 5 (Continued)

INFORMATION ON INVESTEES	INFORMATION ON INVESTEES	INFORMATION ON INVESTEES	INFORMATION ON INVESTEES	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)
Investor Company	Investee Company (Note 1.2)	Location	Main Businesses and Products	Initial Investment		Investment as of December 31, 2025			Investee company	Net	Note
				Ending Balance	Beginning Balance	Number of Shares	Percentage of Ownership	Book Value	Net Income(loss) of Investee Company (Note2(2))	Investment Income (loss) Recognized (Note2(3))
Unitech America Ventures Inc. (Abbreviation: UAV) Unitech America Holding Inc. (Abbreviation: UAH) Unitech Europe Ventures Inc. (Abbreviation: UEV) Unitech Europe Holding Inc. (Abbreviation: UEH) Unitech Japan Holding Inc. (Abbreviation: UJH) Unitech Asia Ventures Inc. (Abbreviation: UCV)	Unitech America Holding Inc. (Abbreviation: UAH) Unitech America Inc. (Abbreviation: UTA) Unitech Europe Holding Inc. (Abbreviation: UEH) Unique Technology Europe B.V. (Abbreviation: UTI) Unitech Japan Co., Ltd. (Abbreviation: UTJ) Unitech Industries Holding Inc. (Abbreviation: UIH)	Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands. 6182 Katella Ave Cypress,CA 90630, USA Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands. Ringbaan Noord 91 5046 AA Kapitein Hatterasstraat 19,5015 Tohsei Bldg. 3F, 18-10Hakozaki-cho, Nihonbashi, Chuo-ku, Tokyo, 103-0015 Japan Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands.	Auto Data Capture Products Auto Data Capture Products Auto Data Capture Products Investment business such as financial trust holding Investment business such as financial trust holding Investment business such as financial trust holding	USD 5,383,592 USD 5,383,592 EUR 1,905,659 EUR 1,905,659 JPY 42,774,910 USD 4,474,767	USD 5,383,592 USD 5,383,592 EUR 1,905,659 EUR 1,905,659 JPY 42,774,910 USD 4,474,767	10,000 100,000 10,000 135,948 1,198 13,786	100.00% 100.00% 100.00% 100.00% 85.57% 100.00%	USD 6,055,101 USD 6,055,101 EUR 2,527,640 EUR 2,527,640 JPY 296,357,388 CNY 6,897,109	(USD 86,084) (USD 86,084) EUR 10,903 EUR 10,903 JPY 49,976,071 CNY 1,389,648	(USD 99,681) (USD 99,681) EUR 28,009 EUR 28,009 JPY 42,520,151 CNY 1,408,383	Note3 Note3 Note3 Note3 Note3 Note3

Note 1: If a public offering company has a foreign holding company and uses consolidated statements as its main financial statements in accordance with local laws and regulations, the disclosure of information about foreign investee companies may only disclose relevant information related to the holding company.

Note 2: If the circumstances do not fall under any of those mentioned in Note 1, information shall be filled in according to the following provisions:

(1) Columns such as "Investee Company", "Location", "Main businesses and Products", "Initial Investment" and "Investment at the end of the period" shall be based on the circumstances of the (public offering) company's reinvestment and each directly or indirectly controlled investee companies. The reinvestment information should be filled in order, and indicate the relationship between each invested company and the (public offering) company (such as a subsidiary company or a sub-subsidiary) in the remarks column.

• (2) "Profit and Loss of the Invested Company for the Period" should fill in the amount of profit and loss for the current period of each invested company.

(3) "Investment Profit and Loss Recognized in the Current Period" only needs to fill in the profit and loss amounts of each subsidiary recognized by the (public offering) company as a direct transfer investment and each invested company evaluated using the equity method, and the rest is not required.

When filling in the "recognition of the current-period profit and loss amount of each subsidiary directly reinvested", it should be confirmed that the current-period profit and loss amount of each subsidiary has included the investment profit or loss that should be recognized according to the reinvestment regulations. Note 3: Have been write off in the consolidated financial statements.

78

ATTACHMENT 6

INFORMATION ON INVESTMENT IN MAINLAND CHINA	INFORMATION ON INVESTMENT IN MAINLAND CHINA	INFORMATION ON INVESTMENT IN MAINLAND CHINA	INFORMATION ON INVESTMENT IN MAINLAND CHINA	INFORMATION ON INVESTMENT IN MAINLAND CHINA	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)	(Unit : thousands of NTD/dollar of foreign currency)
Investee Company	Main Businesses and Products	Total Amount of Paid-in Capital	Method of Investment(Note 1)	Accumulated Outflow of Investment from Taiwan as of January 1, 2025	Investment Flows		Accumulated Outflow of Investment from Taiwan as of December 31, 2025	Net Income (Loss) of the Investee Company	Percentage of Ownership	Share of Profits/Losses	Carrying Amount as of December 31, 2025	Accumulated Inward Remittance of Earnings as of December 31, 2025
					Outflow	Inflow
Xiamen Unitech Computer Co. Ltd.	Auto Data Capture Products	USD 3,419,000	(2) Unitech Industries Holding Inc.	USD 3,560,132	$-	$-	USD 3,560,132	$5,961	100.00%	CNY 1,408,379 (Note 2)(2)2 $6,046	CNY 6,884,490 $30,960 (Note 2)(2)2	$31,038 USD 977,409

Accumulated Investment in Mainland China as of December 31, 2025	Investment Amounts Authorized by Investment Commission, MOEA	Upper Limit on Investment
USD (3,560,132) $111,859	$142,570 USD (4,537,541)	$1,161,608

Note 1: The investment methods are divided into the following three types, and only information about the type is required:

1. Directly go to the mainland to engage in investment.

2. Invest in mainland China through a third-region company (please specify the investment company in the third region).

3. Other methods.

Note 2: In the column of investment profit and loss recognized in the current period:

1. If it is under preparation and there is no investment profit or loss, it should be indicated.

2. The recognition basis of investment profit and loss is divided into the following three types, which shall be specified.

3. (1) Financial statements audited and certified by an international accounting firm that has a cooperative relationship with an accounting firm in the Republic of China.

(2)The financial statement certified by the auditor of the parent company in Taiwan.

• (3)Others: Financial statements that have not been audited by accountants.

Note 3: Relevant figures in this table should be presented in New Taiwan Dollars. Where foreign currencies are involved, the exchange rate on the balance sheet date of the financial report shall be used to convert the amounts into New Taiwan Dollars.

Note 4: The Company does not directly invest in the mainland region, but invests through its subsidiary: Unitech Electronics Co., Ltd. The investment limit is calculated based on 60% of the net value of Unitech Electronics Co., Ltd.

79

THE CONTENTS OF STATEMENTS OF MAJOR ACCOUNTING ITEMS

ITEM MAJOR ACCOUNTING ITEMS IN ASSETS, LIABILITIES AND EQUITY STATEMENT OF CASH AND CASH EQUIVALENTS STATEMENT OF NOTES RECEIVABLE STATEMENT OF TRADE RECEIVABLES STATEMENT OF OTHER RECEIVABLES STATEMENT OF INVENTORIES STATEMENT OF PREPAYMENTS STATEMENT OF CHANGES IN INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD STATEMENT OF CHANGES IN PROPERTY, PLANT AND EQUIPMENT STATEMENT OF CHANGES IN ACCUMULATED DEPERCIATION OF PROPERTY, PLANT AND EQUIPMENT STATEMENT OF CHANGES IN RIGHT-OF-USE ASSETS AND ACCUMULATED DEPRECIATION OF RIGHT-OF-USE ASSETS STATEMENT OF CHANGES IN INTANGIBLE ASSETS STATEMENT OF DEFERRED INCOME TAX ASSETS / LIABILITIES STATEMENT OF INSTALLMENT ACCOUNTS RECEIVABLE STATEMENT OF SHORT-TERM BORROWINGS STATEMENT OF FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS STATEMENT OF CONTRACT LIABILITIES STATEMENT OF TRADE PAYABLES STATEMENT OF OTHER PAYABLES STATEMENT OF LEASE LIABILITIES STATEMENT OF CURRENT TAX LIABILITIES STATEMENT OF OTHER CURRENT LIABILITIES STATEMENT OF LONG-TERM LOANS STATEMENT OF LONG-TERM TRADE PAYABLES STATEMENT OF NET DEFINED BENEFIT LIABILITIES, NON-CURRENT MAJOR ACCOUNTING ITEMS IN PROFIT OR LOSS STATEMENT OF OPERATING REVENUE STATEMENT OF OPERATING COSTS STATEMENT OF SELLING EXPENSES STATEMENT OF ADMINISTRATIVE EXPENSES STATEMENT OF LABOR, DEPRECIATION AND AMORIZATION BY FUNCTION

INDEX

1 2 3 4 5 6 7 Note 6(8) Note 6(8) 8 Note 6(9) Note 6(23) 9 10 Note 6(2) Note 6(17) 11 12 13 Note 6(23) Note 6(14) 14 15 Note 6(15) 16 17 18 19 Note 6(20)

80

UNITECH COMPUTER CO., LTD.

1. STATEMENT OF CASH AND CASH EQUIVALENTS

As of December 31, 2025

As of December 31, 2025	As of December 31, 2025	As of December 31, 2025	As of December 31, 2025
(In Thousands of New Taiwan Dollars)
Item	Description		Amount
Cash on hand and petty cash Bank deposits Checking deposits Savings deposits Subtotal Total			$198 75,094 75,222 150,316 $150,514

81

UNITECH COMPUTER CO., LTD.

2. STATEMENT OF NOTES RECEIVABLE

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Client	Description		Amount	Note
Third Parties Client A Client B Client C Others Subtotal Less: loss allowance Total			$45,187 25,890 18,000 209,750 298,827 (672) $298,155	The amount of individual client in others does not exceed 5% of the account balance.

82

UNITECH COMPUTER CO., LTD.

3. STATEMENT OF TRADE RECEIVABLES

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Client	Description		Amount	Note
Third Parties Client A Client B Client C Others Subtotal Less: loss allowance Net Related Parties Unitech Electronics Co., Ltd. Less: loss allowance Net Total			$239,793 194,680 185,150 2,800,724 3,420,347 (30,356) 3,389,991 2,534 - 2,534 $3,392,525	The amount of individual client in others does not exceed 5% of the account balance.

83

UNITECH COMPUTER CO., LTD.

4. STATEMENT OF OTHER RECEIVABLES

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Item	Description		Amount	Note
Third Parties Marketing bonus Others Total			$15,781 1,550 $17,331	The amount of individual client in others does not exceed 5% of the account balance.

84

UNITECH COMPUTER CO., LTD.

5. STATEMENT OF INVENTORIES

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

==> picture [479 x 619] intentionally omitted <==

----- Start of picture text -----

Amount
Net
Item Description Cost Realizable Note
Value
Merchandise inventory $2,138,006 $2,193,721 1.Net realizable value
Less: allowance for (28,257) please refer to Notes 4.
inventory valuation losses 2.Inventories that were
Net Amount $2,109,749 not sold or moved for
further production
were assessed sufficient
allowance to reflect the
potential loss.
3.Inventories were not
pledged.
----- End of picture text -----

85

UNITECH COMPUTER CO., LTD.

6. STATEMENT OF PREPAYMENTS

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Item	Description		Amount	Note
Prepayment for purchases Prepayment for expenses Office supplies Total			$280,530 4,020 564 $285,114

86

UNITECH COMPUTER CO., LTD.

7. STATEMENT OF CHANGES IN INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD

For the year ended December 31, 2025

(In Thousands of New Taiwan Dollars)

Investee Company	Beginning	Balance	Acquisition	Acquisition	Disposal	Disposal	Investment Income (Loss)	Unrealized Gains and Losses	Dividend Income	Exchange Differences on Translation of Foreign Operations	Remeasurements of Defined Benefit pension Plans	Unrealized Gains or Losses on Financial Assets Measured at Fair Value Through Other Comprehensive Income	Ending Balance	Ending Balance		Net Assets Value/ Fair Value	Net Assets Value/ Fair Value	Collateral	Note
	Shares	Amount	Shares	Amount	Shares	Amount							Shares	%	Amount	Unit Price (Dollars)	Total Amount
Unitech Electronics Co., Ltd. Jingho Computer Co., Ltd. Jingyong Computer Co., Ltd. Total	30,039,000 1,500,000 1,000,000	$765,704 40,055 11,628	- - -	$- - -	- - -	$- - -	$40,246 21,103 1,923	$- 4 -	$(18,024) (15,010) (1,015)	$(1,214) - -	$(46) - -	$943 - -	30,039,000 1,500,000 1,000,000	40.00 100.00 100.00	$787,609 46,152 12,536	28.80 - -	$865,123 46,152 12,536	None None None
		$817,387		$-		$-	$63,272	$4	$(34,049)	$(1,214)	$(46)	$943			$846,297

87

UNITECH COMPUTER CO., LTD.

8. STATEMENT OF CHANGES IN RIGHT-OF-USE ASSETS AND ACCUMULATED DEPRECIATION OF RIGHT-OF-USE ASSETS

As of December 31, 2025

								(In Thousands of New Taiwan Dollars)	(In Thousands of New Taiwan Dollars)
Item		Beginning Balance		Acquisition		Lease Termination and Modification		Ending Balance	Note
Cost: Buildings and facilities Accumulated depreciation: Buildings and facilities Net Amount		$22,704 6,587 $16,117		$1,007 6,404 $(5,397)		$(1,009) (1,009) $-		22,702 11,982 $10,720

88

UNITECH COMPUTER CO., LTD.

9. STATEMENT OF INSTALLMENT ACCOUNTS RECEIVABLE

As of December 31, 2025

			(In Thousands of New Taiwan Dollars)	(In Thousands of New Taiwan Dollars)
Client	Description		Amount	Note
Third Parties Client A Client B Client C Others Subtotal Less: unrealized interest income Less: loss allowance Less: current portion Non-current portion			$10,500 7,017 3,812 276 21,605 (203) (53) (20,162) $1,187	The amount of individual client in others does not exceed 5% of the account balance.

89

UNITECH COMPUTER CO., LTD.

10. STATEMENT OF SHORT-TERM BORROWINGS

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Type		Ending Balance	Contract Period	Interest Rates (%)	Loan Commitments	Collateral	Note
Secured bank loans Unsecured bank loans Total		$190,000 1,170,000 $1,360,000	114.12.19~115.1.23 114.8.6~115.2.24	1.85%~1.88% 1.85%~1.923%	$566,000 3,188,000	Please refer to Note 8.

90

UNITECH COMPUTER CO., LTD.

11. STATEMENT OF TRADE PAYABLES

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Client	Description	Amount	Note
Third Parties Company A Company B Company C Others Related Parties Jingyong Computer Co., Ltd. Total		$835,387 440,816 164,728 661,864 2,102,795 8 $2,102,803	The amount of individual client in others does not exceed 5% of the account balance.

91

UNITECH COMPUTER CO., LTD.

12. STATEMENT OF OTHER PAYABLES

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Item	Description	Amount	Note
Third Parties Accrued salaries and bonuses Marketing incentives Employees' compensation Accrued remuneration to directors and supervisors Accrued vacation Others Total		$110,632 49,402 41,949 9,228 15,031 73,425 $299,667	The amount of individual client in others does not exceed 5% of the account balance.

92

UNITECH COMPUTER CO., LTD.

13. STATEMENT OF LEASE LIABILITIES

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

					(In Thousands of	New Taiwan Dollars)
Item	Description	Lease Term	Discount Rates (%)		Ending Balance	Note
Buildings and facilities Less: current portion Non-current portion		2~5 years	1.10%~1.86%		$11,027 (5,515) $5,512

93

UNITECH COMPUTER CO., LTD.

14. STATEMENT OF LONG-TERM LOANS

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Lenders	Description	Amount	Contract Period	Interest Rates (%)	Collateral	Note
Bank A Less: current portion Non-current portion	Repayable in 84 monthly installments with interest payable monthly	$27,345 (27,345) $-	From November 27, 2019 to November 27, 2026	1.96%	Land and buildings	Please refer to Note 8.

94

UNITECH COMPUTER CO., LTD.

15. STATEMENT OF LONG-TERM TRADE PAYABLE

As of December 31, 2025

(In Thousands of New Taiwan Dollars)

Client	Description		Amount	Note
Third Parties Company A Less: unrealized interest expense Less: current portion Non-current portion			$160,892 (559) (55,050) $105,283

95

UNITECH COMPUTER CO., LTD.

16. STATEMENT OF OPERATING REVENUE

For the year ended December 31, 2025

(In Thousands of New Taiwan Dollars)

Item	Description		Amount	Note
Computer and computer peripherals Less: sales returns Less:sales discounts Operating revenue Service revenue Total			$26,019,708 (147,017) (916,783) 24,955,908 227,387 $25,183,295

96

UNITECH COMPUTER CO., LTD.

17. STATEMENT OF OPERATING COSTS

For the year ended December 31, 2025

(In Thousands of New Taiwan Dollars)

Item		Amount	Note
Beginning inventory Purchases Others Ending inventory Cost of goods sold Loss on scrap of goods Loss on physical goods Recovery of the loss of the net realized value of inventory being lower than its cost Total Operating costs		$1,679,805 23,990,773 248,313 (2,138,006) 23,780,885 10,203 1,374 (2,864) $23,789,598

97

UNITECH COMPUTER CO., LTD.

18.STATEMENT OF SELLING EXPENSES

For the year ended December 31, 2025

(In Thousands of New Taiwan Dollars)

Item	Description		Amount	Note
Payroll expenses Advertisement expenses Entertainment expenses Insurance expenses Other expenses Total			$320,217 62,276 35,214 25,900 30,721 $474,328	The amount of individual client in others does not exceed 5% of the account balance.

98

UNITECH COMPUTER CO., LTD.

19.STATEMENT OF ADMINISTRATIVE EXPENSES

For the year ended December 31, 2025

(In Thousands of New Taiwan Dollars)

Item	Description		Amount	Note
Payroll expenses Shipping expenses Depreciation Insurance expenses Other expenses Total			$136,698 63,467 30,394 21,221 78,272 $330,052	The amount of individual client in others does not exceed 5% of the account balance.

99