Stock Code: 2414

Unitech Computer Co., Ltd.

2025 Annual Report

unitech

Company Website : https://www.unitech.com.tw

Taiwan Stock Exchange Market Observation Post System: https://mops.twse.com.tw

Printed on May 15, 2026

Spokesperson

Spokesperson: Hung, Li-Ping

Title: Vice President

Tel: (02)2795-8612

E-mail: [email protected]

Acting Spokesman: Zeng, San-Na

Title: Manager of Financial Department

Tel: (02)2795-8622

E-mail: [email protected]

Head Office, Branch Offices, and Factories:

Head and Branch Offices	Addresses	Telephone
Head Office	3F, No. 236, Xinhu 2nd Rd., Neihu Dist., Taipei City, Taiwan (R.O.C.)	(02)2796-2345
Zhongli Branch	24F-2, No. 11, Section 2, Huannan Road, Pingzhen District, Taoyuan City, Taiwan (R.O.C.)	(03) 493-2577
Hsinchu Branch	3F-5, No. 32, Taiyuan Street, Zhubei City, Hsinchu County, Taiwan (R.O.C.)	(03) 560-0388
Taichung Branch	15F, No. 51, Section 2, Gongyi Road, Nantun District, Taichung City, Taiwan (R.O.C.)	(04)2321-4970
Tainan Branch	2F, No. 496, Section 1, Ximen Road, West Central District, Tainan City, Taiwan (R.O.C.)	(06) 215-3689
Kaohsiung Branch	7F, No. 8, Minquan 2nd Road, Qianzhen District, Kaohsiung City, Taiwan (R.O.C.)	(07) 336-7017
Warehouse 1 of North District Logistics Center	No. 60, Keji 6th Road, Huaya Science and Technology Park, Guishan District, Taoyuan City, Taiwan (R.O.C.)	(03) 397-8300
Warehouse 2 of North District Logistics Center	No. 22-3, Huaya 1st Road, Huaya Science and Technology Park, Guishan District, Taoyuan City, Taiwan (R.O.C.)	(03) 328-5590
South District Logistics Center	No. 68, Bengong 6th Road, Gangshan District, Kaohsiung City, Taiwan (R.O.C.)	(07) 621-6066

Stock Transfer Agency :

Name : KGI Securities Co. Ltd., Stock transfer agency

Address : 5F, No.2, Sec.1, Chongqing S. Rd., Zhongzheng Dist., Taipei City, Taiwan (R.O.C.)

Website : https://www.kgi.com.tw

Telephone : (02)2389-2999

Independent Auditor :

CPAs : CPA Li,Yu-Ju, CPA Kuo, Shao-Pin

CPA Firm : Ernst & Young, Taiwan

Address : 9F, No. 333, Sec. 1, Keelung Rd., Xinyi Dist., Taipei City, Taiwan (R.O.C.)

Website : https://www.ey.com/taiwan

Telephone : (02)2757-8888

Overseas Securities Exchange: None.
Company Website : https://www.unitech.com.tw

Index

Page

I. Letter to Shareholders...1

II. Corporate governance report...5

2.1 Directors and Management Team Information...5
2.2 Remuneration paid to Directors, General Managers, and Vice Presidents...17
2.3 Implementation of Corporate Governance...22
2.4 Information Regarding the Company’s Audit Fee and Independence...72
2.5 Information on Replacement of CPA...73
2.6 Disclosure of any affiliations between the company's chairman, general manager, or finance/accounting managers and affiliated accounting firms of the auditing certified public accountant or its related enterprises in the past year...73
2.7 Changes in the transfer of share ownership and stock pledge by directors, supervisors, managers, and shareholders who own more than 10% of shares during the most recent year and up to the publication date of the annual report...73
2.8 Relationship among the Top Ten Shareholders...74
2.9 Disclosure of the combined shareholdings and percentage held by the company, its directors, managers, and directly or indirectly controlled businesses in the same invested company...75

III. Fund-raising situation...76

3.1 Capital and Shares...76
3.2 Bonds Implementation Status...83
3.3 Preferred Shares...83
3.4 Overseas Depository Receipts...83
3.5 Employee Stock Options...83
3.6 Information regarding Management Team Members and the Top Ten Employees who have acquired employee stock option certificates, including their names, the quantity of stock options obtainable by said certificates, and their exercise status...83
3.7 Restricted Stock Awards...83
3.8 Information regarding Management Team Members and the Top Ten Employees who have acquired Restricted Stock Awards, including their names and the current status of their procurement...83

3.9 Issuance of New Shares for Acquisition or Exchange of Other Companies' Shares 83
3.10 Financing Plans and Implementation 83
3.11 Information on Securities Issued Through Private Placements 83
3.12 The current status of subsidiary ownership or disposition of company shares 84

IV. Operations Profile 85

4.1 Business Content 85
4.2 Overview of Market and Production/Sales Situation 91
4.3 Information of Employees 100
4.4 Information of Environmental Protection Expenditure 100
4.5 Labor Relations 101
4.6 Cyber Security Management 104
4.7 Significant Contracts 107

V. Review of Financial Status, Performance and Risk Management 108

5.1 Analysis of Financial Status 108
5.2 Analysis of Operation Results 109
5.3 Analysis of Cash Flow 110
5.4 Major Capital Expenditures 110
5.5 Analysis of Investment 110
5.6 Analysis Risk Management 111
5.7 Other important Issues 117

VI. Special Disclosure 118

6.1 Summary of affiliated enterprises 118
6.2 Issuance of Private Placement Securities 119
6.3 Other Supplementary Disclosure 119

VII. Any matters that have had a significant impact on shareholder equity or securities prices as defined by Article 36, Paragraph 3, Subparagraph 2 of the Securities and Exchange Act during the recent fiscal year and up until the date of printed date in the annual report 119

I. Letter to Shareholders

Dear shareholders,

Unitech Computer Co., Ltd is engaged in the distribution of information technology products in Taiwan. Our subsidiary, Unitech Electronics Co., Ltd. Develops and manufactures Automatic Identification Data Capture Products (AIDC) under the Unitech brand, and markets them worldwide.

Unitech Computer has long been committed to focusing on our core business and continuously reviewing and improving our operational quality while reducing operational costs. This has resulted in a sound financial structure and health, which has allowed us to maintain a steady and profitable operation in 2025.

For over 40 years, Unitech Computer has continued to grow steadily and strongly, and we would like to thank all shareholders for their long-term care, support, and affection.

We are pleased to present a report on Unitech Computer’s operational performance in 2025, along with an outlook for 2026.

Operating Performance in 2025

Business Results in 2025

Our company, Unitech Computer, engages in the “distribution of information technology products” in Taiwan. In 2025, driven by the ongoing wave of digital transformation, the overall information technology industry maintained rapid growth, fueling demand for computer equipment upgrades among both businesses and consumers. At the same time, the rapid development of generative AI and big data applications continues to drive demand in the information technology equipment market. Adhering to the principle of prudent management, the Company continues to expand its product lines, optimize operational quality, and enhance operational efficiency, resulting in steady growth in operational performance.

In fiscal year 2025, the Company’s net operating revenue was NT$25,183,295 thousand (all amounts hereinafter in NT$), representing an increase of 18.81% compared to fiscal year 2024; The gross margin was 5.53%, with gross profit of NT$1,393,701 thousand, representing a 13.23% increase compared to 2024; operating expenses totaled NT$815,711 thousand, with an expense ratio of 3.24%, and operating profit was NT$577,990 thousand, an 18.48% increase compared to 2024. This demonstrates the Company’s robust core business momentum.

Our subsidiary, Unitech Electronics, is engaged in the research, development, and manufacturing of "automatic data collection products," which it markets globally under the "unitech" brand. For the full year of 2025, its consolidated net profit after tax was NT$100,984 thousand, representing a 7.19% increase compared to 2024. The Company holds a 40% stake in Unitech Electronics. Investment income from Unitech Electronics for the 2025 fiscal year was NT$40,246 thousand, representing a 7.20% increase from the NT$37,541 thousand recorded in 2024.

Unitech Group's consolidated revenue for the full year of 2025 was NT$28,401,975 thousand, representing an increase of 18.17% compared to 2024; the gross margin was 7.94%, and gross profit was NT$2,254,776 thousand, an increase of 11.26% compared to 2024; Operating expenses totaled NT$1,537,362 thousand, an increase of 5.64% compared to 2024; operating profit was NT$717,414 thousand, an increase of 25.59% compared to 2024; and net profit after tax was NT$573,420 thousand, an increase of 17.38% compared to 2024.

In 2025, the Company will continue to adhere to its management policy of achieving a balanced development of the "three pillars"—profitability, solvency, and growth potential—and will strive to enhance earnings quality and shareholder value. For the 2025 fiscal year, the Group's consolidated net profit after tax was NT$573,420 thousand, with a debt-to-equity ratio of 57.54%, a return on equity of 13.27%, and earnings per share of NT$3.17. Amid generational shifts in information and communication technology products and continued growth in market demand, the Company's overall operations remained stable and profitable.

2. Operating Performance in 2025

(1) Consolidated Financial Results

Unit: NT$ Thousand

	2025		2024		Percent Change (%)
	Amount	Percentage	Amount	Percentage
Operating Revenue	28,401,975	100.00%	24,034,990	100.00%	18.17%
Gross profit	2,254,776	7.94%	2,026,543	8.43%	11.26%
Operating Expenses	1,537,362	5.41%	1,455,326	6.06%	5.64%
Operating income	717,414	2.53%	571,217	2.38%	25.59%
Non-operating income and expenses	(6,260)	(0.02%)	41,085	0.17%	(115.24%)
Pre-tax Net Profit	711,154	2.51%	612,302	2.55%	16.14%
Net income	573,420	2.03%	488,506	2.03%	17.38%
Other Comprehensive Income (Net of Tax) for the Current Period.	(1,242)	(0.00%)	2,811	0.01%	(144.18%)
Total Comprehensive Income for the Current Period	572,178	2.03%	491,317	2.04%	16.46%

(2) Analysis of Profitability

	2025	2024
Debt to asset ratio (%): (Debt / Asset)	57.54%	56.44%
Long-term capital to property, plant and equipment (%): (Equity + Non-current liabilities) / Property, plant and equipment	339.41%	325.58%
Current ratio (%): (Current asset / Current liability)	149.39%	151.17%
Quick ration (%): (Quick asset / Current liability)	97.61%	108.55%
Return on Equity: (Net income / Average of equity)	13.27%	11.66%
Net income ratio: (Net income / Operating revenue)	2.03%	2.03%
Earnings per share: (Net profit after tax – Preferred share dividends) / Weighted average shares issued	NT$ 3.17	NT$ 2.67

Development Strategy in 2025

In 2025, the Company will continue to adhere to a prudent and pragmatic business philosophy, focusing on its core IT product distribution business and actively expanding its product lines to maintain steady revenue growth. At the same time, we will continue to strengthen our online ordering platform, optimize operational processes, and enhance operational efficiency and employee productivity. Through a strategy of balanced development across "profitability, solvency, and growth potential," we will continue to enhance our corporate competitiveness and shareholder value.

Through the implementation of the aforementioned strategies, the Company continued to strengthen its market position and improve its overall operational performance in the competitive industry landscape in 2025.

The impact of external competitive environment, regulatory environment, and macroeconomic environment on the Company

According to estimates by the Directorate General of Budget, Accounting and Statistics, Taiwan's economic growth rate in 2026 is projected to be approximately 7.71%, a slight deceleration of 0.92 percentage points from the revised 2025 figure of 8.63%; however, the overall economy is expected to remain on a growth trajectory.

Our company operates in the information technology product distribution sector in Taiwan, with our primary markets divided into two major segments: the "consumer products market" and the "enterprise products market." As digital transformation and demand for information technology applications continue to grow, these markets maintain steady growth momentum.

According to the IMF’s latest projections, the U.S. economy is expected to grow by approximately 2.4% in 2026, while the eurozone is projected to grow by about 1.3%. As Unitech Electronics’ primary markets are the U.S. and Europe, its revenue is expected to continue growing steadily as long as these local economies maintain moderate growth.

Overview of the Business Plan in 2026

In 2026, our company adheres to the principle of prudent and practical management and will continue to focus on our core business in the Information Technology Product Channel Operation industry in Taiwan. We are committed to expanding our product lines to ensure steady and robust revenue growth.

Our subsidiary, Unitech Electronics will launch a range of innovative products, including industrial-grade mobile computers, wearable mobile computers, ring-style barcode scanners, and iOS Sled barcode scanners, to further expand its presence in the warehousing, retail, and logistics sectors. In addition to strengthening its existing high-growth product lines, the company will also increase its investment in industrial Internet of Things (IoT) automation solutions to help businesses transition to smart factories.

The entire staff of our company, express our gratitude to all shareholders for their long-term support and encouragement. In the new year, all of us at Unitech Computer will focus on our core business and uphold our management philosophy of “Integrity, Pursuit of Excellence, Sustainable Management, and Shared Results”. We will spare no effort to create more fruitful and stable operating results for our shareholders.

Sincerely,

Chairman, Yeh, Chia-Wen

II. Corporate governance report

2.1 Directors and Management Team Information

2.1.1 Information Regarding Directors

A. Information Regarding Directors

As of April 25,2026

Job title	Nation -ality or place of registration	Name	Gender age	Date of election / appointment to current term	Term of office (Yr.)	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently. Held by spouse. And minor children		Shares held. Through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), with which the person has a relationship of spouse or relative within the second degree			Remark
							No. of shares	Shareholding ratio	No. of shares	Shareholding ratio	No. of shares	Shareholding ratio	No. of shares	Shareholding ratio			Job title	Name	Relationship
Corporate Shareholder	R.O.C.	Hi-Jet Technology Co., Ltd.	N/A	Jun.24,2024	3	Aug.27,2021	42,707,981	26.41%	42,707,981	26.41%	0	0	0	0	Not Applicable	N/A	none	none	none	none
Chairman	R.O.C.	Hi-Jet Technology Co., Ltd. Representative : Yeh, Chia-Wen	M Age 71~80	Jun.24,2024	3	Jun.24,2024	0	0	0	0	0	0	0	0	Tulane University MBA Executive Master of Business Administration, National Chengchi University Department of Resources Engineering, National Cheng Kung University	(Note1)	Director Director	Yeh, Ming-Han Yeh, Po-Chun	Father-son Father-daughter	none
Director	R.O.C.	Yeh, Kuo-Chuan	M Age 71~80	Jun.24,2024	3	Apr.26,1997	5,529,485	3.42%	5,529,485	3.42%	0	0	7,000,000	4.33%	Associate Degree of Electrical engineering, Tatung Junior College Master of Business Administration, Dayeh University Executive Master of Business Administration, National Chengchi University Sales Engineer of High Tien Co., Ltd	(Note2)	none	none	none	none

Job title	Nation -ality or place of registration	Name	Gender age	Date of election / appointment to current term	Term of office (Yr.)	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently. Held by spouse. And minor children		Shares held. Through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), with which the person has a relationship of spouse or relative within the second degree			Remark
							No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio			Job title	Name	Relation ship
Director	R.O.C.	Li, Ying-Hsin	M Age 71~80	Jun.24,2024	3	Apr.26,1997	4,352,896	2.69%	4,352,896	2.69%	322,505	0.20%	0	0	Bachelor of Telecommunications Engineering., National Chiao Tung University Master of Business Administration, Oklahoma City University Executive Master of Business Administration, Chengchi University Sales Engineer of Telecommunications Bureau.	(Note 3)	none	none	none	none
Director	R.O.C.	Chen, Jung-Hui	M Age 71~80	Jun.24,2024	3	Apr.26,1997	1,259,213	0.78%	1,063,213	0.66%	1,938,164	1.20%	0	0	Bachelor of Telecommunications Engineering., National Chiao Tung University Master of Computer Science, National Chiao Tung University Host of Telecommunications research institute project. Of Ministry of Transportation and Communications General Manager of Sales Group of Unitech Computer Co., Ltd.	(Note 4)	none	none	none	none
Director	R.O.C.	Hi-Jet Technology Co., Ltd. Representative : Yeh, Ming-Han	M Age 41~50	Jun.24,2024	3	Aug.27,2021	0	0	0	0	0	0	0	0	Bachelor of Industrial Design, Tatung University Engineer of G.M.I Technology Inc.	(Note 5)	Director Director	Yeh, Chia-Wen Yeh, Po-Chun	Father-son Siblings	none

Job title	Nation -ality or place of regist- ation	Name	Gender age	Date of election / appointment to current term	Term of office (Yr.)	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently. Held by spouse. And minor children		Shares held. Through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), with which the person has a relationship of spouse or relative within the second degree			Remark
							No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio			Job title	Name	Relation ship
Director	R.O.C.	Hi-Jet Technology Co., Ltd. Representative : Yeh, Po-Chun	F Age 31~40	Jun.24,2024	3	Apr.30,2018	0	0	0	0	0	0	0	0	Master of Civil Engineering and Engineering Management, Columbia University, USA Bachelor of Transportation management science, National Cheng Kung University Assistant Manager of the Research Division of KGI Securities Investment Advisory Co. Ltd. Chief of Staff of G.M.I Technology Inc./ Chief compensation officer / Deputy Spokesperson	(Note 6)	Director Director	Yeh, Chia-Wen Yeh, Ming-Han	Father-daughter Siblings	none
Director	R.O.C.	Hi-Jet Technology Co., Ltd. Representative : Wang, Kuo-Chang	M Age 61~70	Jun.24,2024	3	Jun.14,2006	0	0	0	0	0	0	0	0	Master of Management Science, Tamkang University General Manager of Globaltec Management Consulting Corp. CONSULTING CORP. Manager of Industrial Bank of Taiwan	(Note7)	none	none	none	none
Independent Director	R.O.C.	Huang, Shih-Hsiu	M Age 71~80	Jun.24,2024	3	Aug.27,2021	0	0	0	0	0	0	0	0	Ph.D. in Business Administration, National Chengchi University Master of Business Administration, Tulane University of Louisiana, USA Master of Electronic Engineering General Manager / Chief of Human Resources of Sales Group of ASUSTeK Computer Inc. Vice Chairman of Technology of Hewlett-Packard Company (HP)	corporate consultant Executive management coach	none	none	none	none

Job title	Nation -ality or place of regist- ation	Name	Gender age	Date of election / appointment to current term	Term of office (Yr.)	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently. Held by spouse. And minor children		Shares held. Through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), with which the person has a relationship of spouse or relative within the second degree			Remark
							No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio			Job title	Name	Relation ship
Independ- ent Director	R.O.C	Lin, Ming-Ji	M Age 71~80	Jun.24,2024	3	Jun.21,2023	552,106	0.34%	552,106	0.34%	0	0	0	0	PhD, Graduate Institute of Business Administration, National Chengchi University Master, Graduate Institute of Business Administration, National Chengchi University Professor, Department of Business Administration, National Central University Secretary general, the Chinese Management Association Director, Taiwan Power Company Supervisor, Taipei Exchange Director, Joint Credit Information Center Independent Director/ Remuneration Committee member of G.M.I Technology Inc. Independent Director/ Remuneration Committee member of Chicony Electronics Co., Ltd. Independent Director/ Remuneration Committee member of C Sun Mfg. Ltd. Remuneration Committee member of Chicony Power Technology Co., Ltd.	(Note 8)	none	none	none	none

Job title	Nation -ality or place of registration	Name	Gender age	Date of election / appointment to current term	Term of office (Yr.)	Commencement date of first term	No. of shares held at time of election		No. of shares currently held		Shares currently. Held by spouse. And minor children		Shares held. Through nominees		Principal work experience and academic qualifications	Positions held concurrently in the company and/or in any other company	Other officer(s), director(s), with which the person has a relationship of spouse or relative within the second degree			Remark
							No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio	No. of shares	Sharehold ing ratio			Job title	Name	Relation ship
Independ-ent Director	R.O.C	Tsai, Tiao-Chang	M Age 81~90	Jun.24,2024	3	Jun.19,2009	0	0	0	0	0	0	0	0	Department of Law, National Taiwan University 8th Class, Judicial Officers Training Institute Served as Prosecutor and Judge at the Taipei District Court, Taiwan Secretary-General of the Consumers' Foundation, Taiwan Chairperson of the United Way of Taiwan Independent Director, Realtek Semiconductor Corp.	(Note 9)	none	none	none	none
Independ-ent Director	R.O.C	Chen,Chi-Jen	M Age 51~60	Jun.24,2024	3	Jun.24,2024	0	0	0	0	0	0	0	0	Master of Business Administration, New York University General Manager, ICE Technology Corporation Independent Director, Unitech Electronics Co., Ltd. Independent Director, G.M.I Technology Inc.	(Note 10)	none	none	none	none

Note1: Chairman of Jingho Computer Co., Ltd., Chairman of Jingyong Computer Co., Ltd., Chairman and Chief Strategy Officer of Unitech Electronics Co., Ltd., Chairman of DeJie Investment Co., Ltd., Chairman of Shiteh Organic Pharmaceutical Co., Ltd., Chairman of G.M.I. Technology Inc., Director of GW Electronics Company Ltd., and Director of UAV, UEV, UJH, UCV, UAH, UEH, and UIH, serving as the legal representative of the aforementioned companies; Chairman of Hi-Jet Technology Co., Ltd., Chairman of Heng Xuan Co., Ltd., Chairman of Global Mobile Internet Co., Ltd., Director of SmartBee Intelligence Co., Ltd., Chairman of Rehear Audiology Company Ltd., Director of UTA, Director of UTI, and Director of Xiamen Unitech Computer Co., Ltd.
Note 2: Director of Unitech Electronics Co., Ltd.; Chairman of Furong International Investment Co., Ltd., Supervisor of Baisheng Mei Media Co., Ltd.
Note 3: Director of Unitech Electronics Co., Ltd.
Note 4: Vice Chairman of Unitech Electronics Co., Ltd, serving as the representative of the corporate director. Director of Climax Technology Co., Ltd.
Note 5: Director of Unitech Electronics Co., Ltd., Director of Shiteh Organic Pharmaceutical Co., Ltd., Director/Special Assistant to the General Manager of Realtek Semiconductor Corp., and Director of Transcend Information Inc., serving as the legal representative of the aforementioned companies. Representative Director of DeJia Investment Co., Ltd., Director of Heng Xuan Co., Ltd..
Note 6: Director / Director's Assistant of G.M.I Technology Inc., Director of Unitech Electronics Co., Ltd., serving as the legal representative of the aforementioned companies; Representative Supervisor of Shiteh Organic Pharmaceutical Co., Ltd.
Note 7: Director of Unitech Electronics Co., Ltd., and Director of G.M.I Technology Inc., serving as the legal representative of the aforementioned companies; General Manager of DeJie Investment Co., Ltd. and Supervisor of Rehear Audiology Company Ltd.
Note 8: Chairman of Heng Ho Electronics Ltd., Adjunct Professor, Department of Business Administration, National Central University, Director of Yu Ta Trading Co., Ltd., Director of Fulltronic Corporation, Director of Core-Tech Corporation.
Note 9: Former Independent Director from June 19, 2009 to August 27, 2021; Chairman of Chang hui Co., Ltd.; Attorney at Changxin United Law Firm.
Note 10: Chairman of Youholder Co., Ltd., and Director of ICE Technology Co., Ltd., serving as the legal representative of the aforementioned companies.

B. Major Shareholders of the Corporate Shareholders
As of April 25,2026

Name of corporate shareholder	Major shareholders of the corporate shareholder
Hi-Jet Technology Co., Ltd.	DeJia Investment Co., Ltd. (73.09%)、Yeh, Po-Chun (14.44%)、Yeh, Ming-Han (12.45%)、Yeh, Chia-Wen (0.02%)

C. Major Shareholder of the Company's Major Corporate Shareholders
As of April 25,2026

Name of corporate/juristic person	Major shareholders of the corporate/juristic person
DeJia Investment Co., Ltd.	Yeh, Ming-Han (33.34%)、Yeh, Po-Chun (33.33%)、Yeh Wei-Yen (33.33%)

10 -

D. Disclosure of Information Regarding the Professional Qualifications and Experience of Directors and the Independence of Independent Directors

| Qualification
Name | Professional qualifications and experience | Independence analysis | No. of other public companies at which the person concurrently serves as an independent director |
| --- | --- | --- | --- |
| Chairman Yeh, Chia-Wen | • Experience in areas such as commerce, law, finance, and business management that are necessary for corporate operations.
• Currently holding the position of this company as Chairman, Chairman and Chief Strategy Officer of Unitech Electronics Co., Ltd., Chairman of Jingho Computer Co., Ltd., Chairman of Jingyong Computer Co., Ltd., Chairman of DeJie Investment Co., Ltd., Chairman of Shiteh Organic Pharmaceutical Co., Ltd., Chairman of Hi-Jet Technology Co., Ltd., Chairman of Heng Xuan Co., Ltd., Chairman of Global Mobile Internet Co., Ltd., Chairman of G.M.I. Technology Inc., Director of SmartBee Intelligence Co., Ltd., Chairman of Rehear Audiology Company Ltd., Director of GW Electronics Company Ltd., and Director of UAV, UEV, UJH, UCV, UAH, UEH, and UIH, Director of UTA, Director of UTI, and Director of Xiamen Unitech Computer Co., Ltd.
• Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law. | Not an Independent Director, Not Applicable | 0 |
| Director Yeh, Kuo-Chuan | • Experience in areas such as commerce, law, finance, and business management that are necessary for corporate operations.
• Currently holding the position of Director of Unitech Electronics, Chairman of Furong International Investment Co., Ltd., and Supervisor of Baisheng Mei Media Co., Ltd.
• Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law. | Not an Independent Director, Not Applicable | 0 |
| Director Li, Ying-Hsin | • Experience in areas such as commerce, law, finance, and business management that are necessary for corporate operations.
• Currently holding the position of Director of Unitech Electronics Co., Ltd.
• Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law. | Not an Independence Director, Not Applicable. | 0 |
| Director Chen, Jung-Hui | • Experience in areas such as commerce, law, finance, and business management that are necessary for corporate operations.
• Currently holding the position of Vice Chairman of Unitech Electronics Co., Ltd., Director of Climax Technology Co., Ltd.
• Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law. | Not an Independence Director, Not Applicable. | 0 |

11 -

Qualification Name	Professional qualifications and experience	Independence analysis
Director Yeh, Ming-Han	· Experience in areas such as commerce, and business management that are necessary for corporate operations. · Currently holding the position of Director of Unitech Electronics Co., Ltd., Director of Shiteh Organic Pharmaceutical Co., Ltd., Director of Realtek Semiconductor Corp., Director of Transcend Information Inc., Director of DeJia Investment Co., Ltd., and Director of Heng Xuan Co., Ltd. · Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	Not an Independence Director, Not Applicable.
Director Yeh, Po-Chun	· Experience in areas such as commerce, and business management that are necessary for corporate operations. · Currently holding the position of Director of Unitech Electronics Co., Ltd., Director of G.M.I Technology Inc. · Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	Not an Independence Director, Not Applicable.
Director Wang, Kuo-Chang	· Experience in areas such as commerce, and business management that are necessary for corporate operations. · Currently holding the position of Director of Unitech Electronics CO., Ltd., Director of G.M.I Technology Inc., and General Manager of DeJia Investment Co., Ltd., Supervisor of Rehear Audiology Company Ltd. · Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	Not an Independence Director, Not Applicable.
Independent Director Huang, Shih-Hsiu	· Experience in areas such as marketing, Industrial Knowledge, commerce, and business management that are necessary for corporate operation. · Currently holding the position of member of the Company's Audit Committee and Remuneration Committee, as well as serving as a corporate advisor and executive management coach. Previously served as General Manager of Business Group/Chief Human Resources Officer at Asustek Computer Inc., and as Vice President at HP Inc. · Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	The requirements of an independent director, as outlined below. 1. Neither myself, my spouse, nor any relative within the second degree of kinship has served as a director, supervisor, or employee of this company or any of its affiliated enterprises. 2. Neither myself, my spouse, nor any relative within the second degree of kinship (or under any assumed name) holds shares of this company. 3. Not serving as a director, supervisor, or employee of any company with a special relationship to the Company. 4. Having not received compensation from the Company or any of its affiliated enterprises for services related to commerce, law, finance, accounting, or other areas within the past two years.

Qualification Name	Professional qualifications and experience	Independence analysis
Independence Director Lin, Ming-Ji	·Having professional qualifications as professors at public and private colleges and universities in commerce, finance, and related disciplines required by the Company's operations. ·Experience in areas such as accounting, financial analysis, and business decision-making, which are essential for corporate operations. ·Currently holding the position of Convener of the Audit Committee and Member of the Remuneration Committee of the Company. Additionally serving as Chairman of Heng Ho Electronics Ltd., Adjunct Professor in the Department of Business Administration at National Central University, Director of Yu Ta Trading Co., Ltd., Director of Fulltronic Corporation, Director of Core-Tech Corporation. ·Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	The requirements of an independent director, as outlined below. 1. Neither myself, my spouse, nor any relative within the second degree of kinship has served as a director, supervisor, or employee of this company or any of its affiliated enterprises. 2. Shareholding of the Company by the person, spouses, relatives within the second degree of kinship (or nominees): The person's shareholding: 552,106 shares/0.34%, the rest do not hold shares. 3. Not serving as a director, supervisor, or employee of any company with a special relationship to the Company. 4. Having not received compensation from the Company or any of its affiliated enterprises for services related to commerce, law, finance, accounting, or other areas within the past two years.
Independent Director Tsai, Tiao-Chang	·Individuals who have passed national examinations and obtained licenses as required for the Company's business, including but not limited to judges, prosecutors, attorneys, certified public accountants, or other professionals holding relevant certifications. ·Experience in areas such as business and legal affairs, with strong capabilities in corporate management, leadership, strategic decision-making, and crisis management. ·Currently holding the position of Audit Committee Member and Convener of the Remuneration Committee of the Company, as well as serving as Chairman of Chang hui Co., Ltd., and Attorney at Changxin United Law Firm. ·Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	The requirements of an independent director, as outlined below. 1. Neither myself, my spouse, nor any relative within the second degree of kinship has served as a director, supervisor, or employee of this company or any of its affiliated enterprises. 2. Neither myself, my spouse, nor any relative within the second degree of kinship (or under any assumed name) holds shares of this company. 3. Not serving as a director, supervisor, or employee of any company with a special relationship to the Company. 4. Having not received compensation from the Company or any of its affiliated enterprises for services related to commerce, law, finance, accounting, or other areas within the past two years.
Independence Director Chen,Chi-Jen	·Experience in areas such as commerce, law, finance, and business management that are necessary for corporate operations. ·Currently a member of the Audit Committee and the Remuneration Committee of the Company, serving as Chairman of Youholder Co., Ltd., and Director of ICE Technology Co., Ltd. ·Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	The requirements of an independent director, as outlined below. 1. Neither myself, my spouse, nor any relative within the second degree of kinship has served as a director, supervisor, or employee of this company or any of its affiliated enterprises. 2. Neither myself, my spouse, nor any relative within the second degree of kinship (or under any assumed name) holds shares of this company. 3. Not serving as a director, supervisor, or employee of any company with a special relationship to the Company. 4. Having not received compensation from the Company or any of its affiliated enterprises for services related to commerce, law, finance, accounting, or other areas within the past two years.

E. Board of Directors Diversity and Independence

Diversity of the Board of Directors

(1) The policy and implementation of the diversity of board members are as follows:

(A) The Company has formulated a policy on diversity of board structure in the "Corporate Governance Best Practice Principles," which includes the following two broad criteria:

Basic qualifications and values: gender, age, nationality and culture, etc.
Professional knowledge and skills: professional background (such as law, accounting, industry, finance, marketing or technology), professional skills and industry experience, etc.

(B) The following competencies should be possessed by the Board as a whole:

Operational judgment.
Accounting and financial analysis skills.
Operational management skills.
Crisis management skills.
Industry knowledge.
International market perspective.
Leadership skills.
Decision-making ability.

(C) The Company focuses on the composition of the Board of Directors, with a target of 4 independent directors (36%), 1 female director (9%), and 7 directors with accounting or financial professional background (64%), which are currently achieved as described in point(D), (E) and (F) below.

(D) Among the members of the Company's Board of Directors, there is 1 female director (accounting for 9%) and 4 independent directors (accounting for 36%). All independent directors have served fewer than three terms and concurrently hold independent directorships in no more than three other publicly listed companies. A total of ten directors (91%) possess professional backgrounds in accounting or finance. There are no directors who are concurrently employees of the Company (0%). The age distribution of the directors is as follows:

Under the age of 40: 1.
Aged 41 to 50: 1.
Aged 51 to 60: 1.
Aged 61 to 70: 1.
Over the age of 71: 7.

(E) The fields of expertise of each director of the Company are listed in the following table:

Title	Name	Gender	Operational management	Leadership Decision	Industrial Knowledge	Marketing or Technology	Finance accounting
Chairman	Yeh, Chia-Wen	M	V	V	V	V	V
Director	Yeh, Kuo-Chuan	M	V	V	V	V	V
Director	Li, Ying-Hsin	M	V	V	V	V	V
Director	Chen, Jung-Hui	M	V	V	V	V	V
Director Representative	Yeh, Ming-Han	M	V	V	V	V
Director Representative	Yeh, Po-Chun	F	V	V	V	V	V
Director Representative	Wang, Kuo-Chang	M	V	V	V	V	V
Independent Director	Huang, Shih-Hsiu	M	V	V	V	V	V

(F) Currently, there is 1 female director on the Board, which complies with relevant regulatory requirements but does not reach one-third representation. In the future, the Company will gradually increase the number of female directors in accordance with the principle of gender equality.

2. The Board of Directors' Independence:

(1) Currently, the Board of Directors of our company consists of 4 independent directors and 7 directors, with an independent director ratio of 36.4%.

(2) All 4 independent directors comply with the regulations for independent directors of the Financial Supervisory Commission Securities and Futures Bureau. Among the members of the Board, Chairperson Yeh Chia-Wen and Directors Yeh Ming-Han and Yeh Po-Chun are related as parent and children. There are no spousal or second-degree kinship relationships among the other 8 directors. In addition, there are no circumstances among any directors and independent directors that fall under Paragraphs 3 and 4, Article 26-3 of the Securities and Exchange Act.

(3) Currently, none of the Company's directors concurrently serve as managerial officers.

(4) The primary responsibility of the Board of Directors of our company is to supervise the Company's compliance with laws, ensure financial transparency, timely disclosure of important information, and make objective and independent judgments on financial and business operations. Therefore, the selection of directors has already met the legal requirements.

(5) The Company's Board of Directors has independence (please refer to page 11-13 of this annual report for information on director qualifications and independent director independence disclosure), with directors having different educational backgrounds, gender, and work experience (please refer to pages 5-9 of this annual report for director information).

2.1.2 Information of Management Team

As of April 25, 2026

Job title	Nationality	Name	Gen-der	Date of appointment to position	Shares held		Shares held by spouse and minor children		Shares held through nominees		Principal work experience and academic qualification	Positions concurrently held in other companies at present	Other managerial officer(s) with which the person has a relationship of spouse or relative within the second degree			Remarks
					No. of shares	Shareholding ratio	No. of shares	Shareholding ratio	No. of shares	Shareholding ratio			Job title	Name	Relationship
General Manager	R.O.C	Li, Ying-Fang	M	Jul.2024	789,632	0.49%	114,648	0.07%	0	0	Bachelor of Electronics, Feng Chia University Executive Master of Business Administration, National Chengchi University	none	none	none	none	none
Senior Vice President	R.O.C	Huang, Chien-Hua	M	Mar.2018	117,551	0.07%	0	0	0	0	Bachelor of Computer Science and Information Engineering, Soochow University Executive Master of Business Administration, National Chengchi University	none	none	none	none	none
Senior Vice President	R.O.C	Chen, Chin-Chang	M	Mar.2018	263,312	0.16%	23,148	0.01%	0	0	Bachelor of Industrial Engineering, National Taipei Institute of Technology Master of Business Administration, The University of North Alabama Sales Director of Kuang-Ying Motor Inc.	none	none	none	none	none
Senior Vice President	R.O.C	Hsiang, Hou-Ming (Note 1)	M	Feb.2026	0	0	0	0	0	0	Associate degree of Electronic Engineering, Vanung Junior college Master of Business Administration, National Chengchi University	none	none	none	none	none

Job title	Nationality	Name	Gen -der	Date of appointment to position	Shares held		Shares held by spouse and minor children		Shares held through nominees		Principal work experience and academic qualification	Positions concurrently held in other companies at present	Other managerial officer(s) with which the person has a relationship of spouse or relative within the second degree			Remarks
					No. of shares	Shareholding ratio	No. of shares	Shareholding ratio	No. of shares	Shareholding ratio			Job title	Name	Relationship
Vice President	R.O.C	Chueh, Lin-Jui	M	Apr.2005	154,376	0.10%	1,287	0.00%	0	0	Associate Degree of Electrical Engineering, Ming Chi University of Technology Master of Business Administration, National Chengchi University	none	none	none	none	none
Vice President	R.O.C	Lu, Hung-Yi	M	Apr.2019	39,500	0.02%	0	0	0	0	Associate Degree of Electrical Engineering, United Junior College Master of Business Administration, National Sun Yat-sen University	none	none	none	none	none
Vice President	R.O.C	Lin, Yu-Yang	M	Feb.2024	21,553	0.01%	0	0	0	0	Associate Degree of Electrical Engineering, Taipei Junior College Master of Business Administration, National Chengchi University Senior Consultant of ABcam Consulting Ltd. Senior Manager of Unitech Electronics Co., Ltd	none	none	none	none	none
Vice President	R.O.C	Hung, Li-Ping	F	Feb.2024	290,546	0.18%	0	0	0	0	Associate Degree of Accounting, Chihlee Junior College Master of Business Administration, National Sun Yat-sen University	none	none	none	none	none
Vice President	R.O.C	Tsai, Dab-Chiang (Note 2)	M	Feb.2026	30,643	0.02%	0	0	0	0	Bachelor of Business Administration, Chinese Culture University Master of Business Administration, National Chengchi University Manager of Accounting Team of Cathay General Hospital Senior Specialist of Accordance Communications Corp.	none	none	none	none	none
Vice President	R.O.C	Lin, Yung-Jui (Note 2)	M	Feb.2026	51,226	0.03%	0	0	0	0	Bachelor of Nuclear Engineering, National Tsing Hua University Master of Business Administration, National Chengchi University	none	none	none	none	none
Senior Manager	R.O.C	Ho, Chia-Lang	M	Mar.2015	165,009	0.10%	0	0	0	0	Associate degree of United Junior College	none	none	none	none	none
Senior Manager	R.O.C	Chen, Tsang-Jen	M	Mar.2019	124,000	0.08%	1,000	0.00%	0	0	Associate degree of St. John's & St. Mary's Institute of Technology	none	none	none	none	none
Senior Manager	R.O.C	Liao, Tsu-Hsin	F	Mar.2019	55,821	0.03%	0	0	0	0	Bachelor of Information Management, Tamkang University Master of Business Administration, National Chengchi University	none	none	none	none	none
Senior Manager	R.O.C	Huang, Shun-Cheng	M	Mar.2019	0	0	0	0	0	0	Associate degree of Electronics Engineering, United Junior College National Chung Hsing University Master's Program for Senior Managers	none	none	none	none	none
Senior Manager	R.O.C	Tan, Te-Ching	M	Mar.2020	41,523	0.03%	21,271	0.01%	0	0	Associate Degree of Electrical Engineering, China Junior College	none	none	none	none	none
Senior Manager	R.O.C	Lin, Tseng-Ying	M	Mar.2020	45,152	0.03%	0	0	0	0	Bachelor of Computer Science and Information Engineering, Soochow University Executive Master of Business Administration, National Chang Hsing University	none	none	none	none	none

Note 1: Promoted to Senior Vice President on February 26, 2026.
Note 2: Promoted to Vice President on February 26, 2026.

2.2 Remuneration paid to Directors, General Managers, and Vice Presidents

2.2.1 Remuneration paid to Directors and Independent Directors

Fiscal Year 2025
Unit: NTS (thousands)

Job title	Name	Remuneration to directors								Sum of A+B+C+D and ratio to net income	Remuneration received by directors for concurrent service as an employee									Sum of A+B+C+D+E+F+G and ratio to net income	Remuneration received from investee enterprises other than subsidiaries or from the parent company
		Base compensation (A)		Retirement pays and pension (B)		Director profit-sharing Compensation (C)		Expenses and perquisites (D)				Salary, rewards, and special disbursements. (E)		Retirement pays and pension (F)		Employee profit-sharing compensation (G)
		The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company	All consolidated entities	The Company		All consolidated entities		The Company	All consolidated entities
Directors	Chairman	HI-JET Technology Co., Ltd.	0	0	0	0	3,356	4,278	0	0	3,356 0.65%	4,278 0.83%	0	0	0	0	0	0	0	0	0	3,356 0.65%	4,278 0.83%	none
		HI-JET Technology Co., Ltd. Representative : Yeh, Chia-Wen	4,499	8,506	0	0	0	0	30	55	4,529 0.88%	8,561 1.67%	0	1,559	0	0	0	0	274	0	4,529 0.88%	10,394 2.03%	none
	Director	Yeh, Kuo-Chuan	0	0	0	0	839	839	30	60	869 0.17%	899 0.18%	0	0	0	0	0	0	0	0	869 0.17%	899 0.18%	none
	Director	Li, Ying-Hsin	0	0	0	0	839	839	20	40	859 0.17%	879 0.17%	0	0	0	0	0	0	0	0	859 0.17%	879 0.17%	none
	Director	Chen, Jung-Hui	0	240	0	0	839	839	15	30	854 0.17%	1,109 0.22%	0	0	0	0	0	0	0	0	854 0.17%	1,109 0.22%	none
	Director	HI-JET Technology Co., Ltd. Representative : Yeh, Ming-Han	0	0	0	0	0	0	25	50	25 0.00%	50 0.01%	0	0	0	0	0	0	0	0	25 0.00%	50 0.01%	none
	Director	HI-JET Technology Co., Ltd. Representative : Yeh, Po-Chun	0	0	0	0	0	0	20	40	20 0.00%	40 0.01%	0	0	0	0	0	0	0	0	20 0.00%	40 0.01%	none
	Director	HI-JET Technology Co., Ltd. Representative : Wang, Kuo-Chang	0	0	0	0	0	0	30	55	30 0.01%	55 0.01%	0	0	0	0	0	0	0	0	30 0.01%	55 0.01%	none
Independent Directors	Huang, Shih-Hsin	240	240	0	0	839	839	60	60	1,139 0.22%	1,139 0.22%	0	0	0	0	0	0	0	0	1,139 0.22%	1,139 0.22%	none
		Lin, Ming-Ji	240	240	0	0	839	839	60	60	1,139 0.22%	1,139 0.22%	0	0	0	0	0	0	0	0	1,139 0.22%	1,139 0.22%	none
		Tsai, Tiao-Chang	240	240	0	0	839	839	60	60	1,139 0.22%	1,139 0.22%	0	0	0	0	0	0	0	0	1,139 0.22%	1,139 0.22%	none
		Chen,Chi-Jen	240	240	0	0	839	839	55	55	1,134 0.22%	1,134 0.22%	0	0	0	0	0	0	0	0	1,134 0.22%	1,134 0.22%	none

Please provide details on the independent director compensation policy, system, standards, and structure, and explain the correlation between the amount of compensation and factors such as the responsibilities, risks, and time investment they undertake: The Company provides independent directors with a fixed monthly remuneration and reimburses their transportation expenses for each meeting attended. In addition, in accordance with the provisions of the Company's articles of association, the director remuneration allocated from the annual profits is distributed in accordance with the Company's operating regulations.
In addition to the disclosures in the above table, the Director of Company provides service to all companies in the financial report (E.g., serving as the non-employee consultant for parent company / all companies in the financial report / the reinvested companies): None.

2.2.2 Remuneration paid to General Managers, Senior Vice Presidents and Vice Presidents

Fiscal Year 2025
Unit: NT$ (thousands)

Job title	Name	Salary (A)		Retirement pays and pension (B)		Rewards and special disbursements (C)		Employee profit-sharing compensation (D)				Sum of A+B+C+D and ratio to net income (%)		Remuneration received from investee enterprises other than subsidiaries or from the parent company
		This Company	All consolidated entities	This Company	All consolidated entities	This Company	All consolidated entities	The Company		All consolidated entities		The Company	All consolidated entities
								Amount in cash	Amount in stock	Amount in cash	Amount in stock
General Manager	Li, Ying-Fang	17,212	17,212	864	864	4,724	4,724	7,505	0	7,505	0	30,305 5.91%	30,305 5.91%	none
Senior Vice President	Huang, Chien-Hua
Senior Vice President	Chen, Chin-Chang
Senior Vice President	Hsiung, Hou-Ming (Note 1)
Vice President	Chueh, Lin-Jui
Vice President	Lu, Hung-Yi
Vice President	Lin, Yu-Yang
Vice President	Hung, Li-Ping

Remuneration Range Table

Ranges of remuneration paid to each of the Company's general managers and Senior Vice Presidents and Vice Presidents	Name of general managers and Senior Vice Presidents and Vice Presidents
	The Company	All consolidated entities E
Less than NT$1,000,000	0	0
NT$1,000,000(incl.) ~NT$2,000,000(excl.)	0	0
NT$2,000,000(incl.) ~NT$3,500,000(excl.)	Lu, Hung-Yi Chueh, Lin-Jui Hsiung, Hou-Ming (Note 1) Lin,Yu-Yang Hung, Li-Ping	Lu, Hung-Yi Chueh, Lin-Jui Hsiung, Hou-Ming (Note 1) Lin,Yu-Yang Hung, Li-Ping
NT$3,500,000(incl.) ~NT$5,000,000(excl.)	Huang, Chien-Hua Chen, Chin-Chang	Huang, Chien-Hua Chen, Chin-Chang
NT$5,000,000(incl.) ~NT$10,000,000(excl.)	Li, Ying-Fang	Li, Ying-Fang
NT$10,000,000(incl.) ~NT$15,000,000(excl.)	0	0
NT$15,000,000(incl.) ~NT$30,000,000(excl.)	0	0
NT$30,000,000(incl.) ~NT$50,000,000(excl.)	0	0
NT$50,000,000(incl.) ~NT$100,000,000(excl.)	0	0
NT$100,000,000 or above	0	0
Total	8	8

Note 1: Promoted to Senior Vice President on February 26, 2026.

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

Fiscal Year 2025
Unit: NT$ (thousands)

	Job title	Name	Amount in stock	Amount in cash	Total	As a % of net profit
Managerial officers (Note 1)	General Manager	Li, Ying-Fang	0 (Note 5)	11,435 (Note 5)	11,435	2.23%
	Senior Vice President	Huang, Chien-Hua
	Senior Vice President	Chen, Chin-Chang
	Senior Vice President	Hsiung, Hou-Ming (Note2)
	Vice President	Chueh, Lin-Jui
	Vice President	Lu, Hung-Yi
	Vice President	Lin, Yu-Yang
	Vice President	Hung, Li-Ping (Note3)
	Vice President	Tsai, Chih-Chiang (Note4)
	Vice President	Lin, Yung-Jui (Note4)
	Senior Manager	Ho, Chia-Lung
	Senior Manager	Chen, Tsung-Jen
	Senior Manager	Liao, Tsu-Hsin
	Senior Manager	Huang, Shun-Cheng
	Senior Manager	Tan, Te-Ching
	Senior Manager	Lin, Tsung-Ying

Note 1: The scope of application for managers is as follows, Approved-certified No.:
(92) Tai-Cai-Certificate (3) No. 001301 by the Taiwan Securities and Futures Institute on March 27, 2003:
(1) General Managers and equivalent level personnel
(2) Vice Presidents and equivalent level personnel
(3) Senior managers and equivalent level personnel
(4) Heads of financial Division
(5) Heads of accounting Division
(6) Others who manage company affairs and have signing authority

Note 2: Promoted to Senior Vice President on February 26, 2026.
Note 3: Head of accounting Division, Head of financial Division.
Note 4: Promoted to Vice President on February 26, 2026.
Note 5: The Company has recently approved the full distribution of cash compensation to employees through the Board of Directors, and no employee stock compensation has been issued. The proposed distribution amount for manager compensation this year is currently under consideration.

2.2.4 To explain the total amount of remuneration for the Company's Directors, General Managers, and vice presidents in the most recent two years, paid by the Company and all companies in the consolidated report, to analyze the proportion taken up by such remunerations in the after-tax net income in their personal or independent financial report,

and to illustrate how the remuneration policy and standards and the procedures for combining and regulating remuneration are related to the operation performance and the risks in the future.

	Ratio of Total amount of compensation in 2025 to after-tax net profit		Ratio of Total amount of compensation in 2024 to after-tax net profit
	The Company	All consolidated entities	The Company	All consolidated entities
Directors and Independent Directors	2.94%	4.34%	7.21%	8.67%
General Managers and Vice Presidents	5.91%	5.91%	11.67%	11.67%

The policies, standards, procedures for determining the remuneration, and the relationship between the remuneration, business performance, and future risks of the remuneration paid by the Company are as follows:

For the transportation expenses of directors, the Company provides reimbursements based on their attendance at each board meeting. The remuneration for directors is determined in accordance with the Company's articles of incorporation and regulations, evaluated by the Remuneration Committee, and resolved by the Board of Directors. Except for the Chairman, Vice Chairman, and independent directors, the other directors do not receive fixed remuneration.

The remuneration for the General Managers and Vice Presidents is based on the salary level of comparable positions in the industry, the scope of duties and responsibilities within the Company, and their contributions to achieving the Company's operating goals in the current year.

The performance evaluation and reasonableness of the remuneration for the Company's directors and managers are all in accordance with the Company's articles of incorporation. They are evaluated and reviewed regularly by the Remuneration Committee and the Board of Directors every year. In addition to considering personal performance and contributions to the Company, they also take into account the overall operational performance of the Company, future risks and development trends in the industry, and regularly review and adjust them in accordance with actual operating conditions and relevant laws and regulations to provide reasonable remuneration and to balance sustainable business operations with risk management.

21 -

22 -

2.3 Implementation of Corporate Governance

2.3.1 Implementation of Board of Directors

The Board of Directors has held 5 [A] meetings in the most recent year, the attendance of the directors is as follows:

Title	Name	No. of meetings attended in person (B)	No. of meetings attended by proxy	In-person attendance rate (%) [B/A]
Chairman	Yeh, Chia-Wen	5	0	100%
Directors	Yeh, Kuo-Chuan	5	0	100%
Directors	Li, Ying-Hsin	4	1	80%
Directors	Chen, Jung-Hui	3	2	60%
Directors	HI-JET Technology Co., Ltd.
Representative: Yeh, Ming-Han	5	0	100%
Directors	HI-JET Technology Co., Ltd.
Representative: Yeh, Po-Chun	4	1	80%
Directors	HI-JET Technology Co., Ltd.
Representative: Wang, Kuo-Chang	5	0	100%
Independent Director	Tsai, Tiao-Chang	5	0	100%
Independent Director	Lin, Ming-Ji	5	0	100%
Independent Director	Huang, Shih-Hsiu	5	0	100%
Independent Director	Chen, Chi-Jen	5	0	100%
Other items to be recorded:
1. The Board of Directors shall state the Board meeting’s date, period, content of the proposal, and the opinions of all Independent Directors and the Company's treatment on the Independent Director’s opinion if any of the following circumstances occurs.

(1) Matters listed in Article 14-3 of the Securities and Exchange Act

Date	Period	Matters listed in Article 14-3 of the Securities and Exchange Act	Independent Directors' opinion	The handling of opinions from independent directors	Result of board resolution
Mar. 4,2025	The 5^{th} Board of Directors' meeting of the 15^{th} Session	1. Proposal on the Appointment and Remuneration of the Certified Public Accountant for the 2025 Fiscal Year, and Assessment of Their Independence and Competence
2. Proposal to Establish the “Procedures for the Preparation and Assurance of the Sustainability Report”
3. Amendment of Certain Provisions of the “Articles of Incorporation”	All independent directors have expressed no objection.	None	All other attending directors unanimously passed the resolution.
Aug. 5 2025	The 7^{th} Board of Directors' meeting of the 15^{th} Session	1. Amend certain provisions of the “Internal Controls/Internal Audit of the Payroll Cycle”
2. Amend certain provisions of the “Rules of Procedure for Board Meetings”	All independent directors have expressed no objection.	None	All other attending directors unanimously passed the resolution.
Nov. 11,2025	The 8^{th} Board of Directors' meeting of the 15^{th} Session	Amend certain provisions of the “General Rules on Internal Control Systems”	All independent directors have expressed no objection.	None	All other attending directors unanimously passed the resolution.

(2) Other than the preceding matters, other resolutions of the Board of Directors that are opposed or reserved by the independent directors and for which records, or written statements are available: None.

In the case of recusal of a director from the implementation of an interest motion, the name of the director, the content of the motion, the reasons for recusal and the circumstances of participation in voting should be stated:

Date	Name	Motion	Reasons for interest avoidance
Mar.4,2025	Yeh, Chia-Wen	Lifting the Non-Competition Restrictions on Directors and Their Representatives	Chairman Mr. Yeh
Chia-Wen and Director
Yeh Ming-Han are the parties involved.	Recused, did not participate in discussions and voting
	Yeh, Ming-Han

TWSE Listed companies should disclose information on the periodicity and duration, scope, manner and content of the evaluation of the self- (or peer) evaluation by the Board of Directors:

Board of Directors' Evaluation of Implementation :

The Company has established the "Rules for Performance Evaluation of Board of Directors", which have been approved by the Board of Directors. These measures specify that annual performance evaluations are conducted for the Board of Directors, individual directors, and various functional committees.

Evaluation Cycle	Evaluation Period	Scope of evaluation
Annually	Jan 1st to Dec 31st, 2025	Performance evaluation of The Board
Individual Directors and Functional committee
(Remuneration Committee, Audit Committee)	Self-assessments on Board members,	(1) Performance evaluation on Board of Directors: Involvement of company operation, decision-making quality, composition and structure, election and continuation study and internal control.
(2) Performance evaluation on directors (self or peer): control of company goal and mission, recognition of director’s duty, involvement of company operation, management and communication of internal relationships, profession of a director and continuation study and internal control.
(3) Performance evaluation on functional committee: involvement of company operation, recognition of the duty, decision-making quality, composition and member election and internal control.

Board of Directors' evaluation performance results (Already reported to the Board of Directors on March 10, 2026):

(1) Performance evaluation result of the Board of Directors: The average score of 4.76 out of 5 for each evaluation area.

(2) Performance evaluation results of board members: The average score of 4.77 out of 5 for each evaluation area.

(3) Performance evaluation results of the Remuneration Committee: The average score of each evaluation area is 5.00 out of 5.

(4) Audit Committee’s performance evaluation result: The average score of each evaluation area is 5.00 out of 5.

This indicates that the overall operation of the Company's Board of Directors, board members, Remuneration Committees and audit committees is sound and in compliance with corporate governance.

The objectives of the current and most recent year to strengthen the functions of the Board of Directors (e.g., establishing an audit committee, enhancing information transparency, etc.) and the implementation of these objectives. Assessment of the situation:

(1) The Company established an Audit Committee on Aug. 27, 2021, which consists of 4 independent directors now. The annual work focuses on assisting the Board of Directors in overseeing the proper presentation of financial statements, the selection, independence and performance of certified public accountants, the effective implementation of internal controls, compliance with laws and regulations, and the control of existing or potential risks of the Company.

(2) The Company renews the liability insurance for directors every year and reports to the Board of Directors. The latest renewal period is from Jul.20,2025 to Jul.20,2026, with an insured amount of NT$30 million, and the coverage includes directors' and managers' liability, corporate indemnity liability, investigation coverage, expatriate directors' liability, corporate securities liability, and corporate employment practices liability.

(3) After each board meeting, we will take the initiative to announce the operation of the Board of Directors' meeting on the Company's website immediately for all stakeholders to understand.

(4) In addition to the monthly preliminary financial statements, the Board of Directors' meeting is held every time to explain the financial statements and the latest operation status to the directors for their reference. From the beginning of the fiscal year 2025 until the date of publication of the annual report, a total of 8 meetings were convened, surpassing both the scope and frequency required by legal regulations.

2.3.2 Implementation of Audit Committee

The Audit Committee has held 4 meetings [A] in the most recent year, the attendance of the Independent Directors is as follows:

Title	Name	No. of meetings attended in person (B)	No. of meetings attended by proxy	In-person attendance rate (%) [B/A] (Note1 + Note2)	Remarks
Independent Director (Chairperson)	Lin, Ming-Ji	4	0	100%
Independent Director	Tsai, Tiao-Chang	4	0	100%
Independent Director	Huang, Shih-Hsiu	4	0	100%
Independent Director	Chen, Chi-Jen	4	0	100%
Other items to be recorded: 1. If the Audit Committee operates under any of the following circumstances, it shall state the date and period of the Audit Committee meeting, the content of the motion, the content of the objections, reservations or material recommendations of the independent directors, the results of the Audit Committee's resolutions and the Company's handling of the Audit Committee's opinions. (1) The matters listed in Article 14-5 of the Securities and Exchange Act.
Date	Period	matters listed in Article 14-5 of the Securities and Exchange Act.	Independent Directors' Opinion	The handling of opinions from independent directors	Resolution Results and Circumvention of Interests
Mar.4, 2025	The 3^{rd} Board of Audit Committee of the 2^{nd} Session	1. Discussion of the 2024 Individual Financial Statements and Consolidated Financial Statements
2. Appointment and compensation of the 2025 certifying public accountant, and assessment of their independence and suitability
3. Discussion of the 2024 “Assessment of the Effectiveness of the Internal Control System” and the “Statement on the Internal Control System”
4. Discussion on establishing the “Procedures for the Preparation and Assurance of the Sustainability Report”	All independent directors have expressed no objection.	None	All other attending members unanimously passed the resolution.
May 06, 2025	The 4^{th} Board of Audit Committee of the 2^{nd} Session	1. Discussion of the Consolidated Financial Statements for the First Quarter of Fiscal Year 2025	All independent directors have expressed no objection.	None	All other attending members unanimously passed the resolution.

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Date	Period	matters listed in Article 14-5 of the Securities and Exchange Act.	Independent Directors' Opinion
Aug. 05,2025	The 5thBoard of Audit Committee of the 2ndSession	1. Discussion of the Consolidated Financial Statements for the Second Quarter of Fiscal Year 2025
2. Amendment of certain provisions of the “Payroll Cycle Internal Controls/Internal Audit” section	All independent directors have expressed no objection.	None	All other attending members unanimously passed the resolution.
Nov.11,2025	The 6thBoard of Audit Committee of the 2ndSession	1. Discussion of the Consolidated Financial Statements for the Third Quarter of 2025
2. Discussion of amendments to certain provisions of the “General Rules for Internal Control Systems”	All independent directors have expressed no objection.	None	All other attending members unanimously passed the resolution.

(2) Other than the preceding matters, other resolutions not approved by the Audit Committee and approved by two-thirds or more of all directors: The Company has no such cases.

In the case of recusal of an independent director from the implementation of an interest motion, the name of the independent director, the content of the motion, the reasons for recusal and the circumstances of participation in voting should be stated: The Company has no such circumstances.
Communication between the independent directors and the chief internal auditor and the accountant (which shall include the material matters, manner and results of communication regarding the Company's financial and business conditions).

At least once a year, the independent directors of the Company shall meet face-to-face with the internal auditors and the accountants (no directors and management are present) to report to the independent directors on the financial condition, overall operation and internal control audit of the Company and its subsidiaries, and to explain and fully communicate with them whether there are significant adjustments to the accounting records; if otherwise required, additional meetings may be held at any time. The communication situation for 2025 is as follows:

Date	Meeting type	content	Independent Directors' Opinion	The handling of opinions from independent director
Mar.4, 2025	Audit Committee (face-to-face communication meeting)	1. Independence of the Auditor2. Contents of the Client's Statement3. Audit Scope of the Group4. Significant risk5. Execution and Results of Internal Control Testing6. Relationships and Transactions with Related Parties7. Key Audit Matters8. Audit discrepancies identified during the review9. Expected Audit Opinion of the Auditor for 202410. Major Amendments to the IESBA Code11. ISQM 1/TWSQM 112. Updates to Securities and Exchange Act13. Updates to IFRS14. Introduction to the Revision of the 12th Company Governance Evaluation System.	All independent directors have expressed no objection.	None
Nov.11, 2025	Audit Committee (face-to-face communication meeting)	1. Review Items for the Q3 2025 Financial Statements(1) Auditor independence(2) Contents of the management representation letter(3) Audit differences identified during the review(4) Review report issued by the auditor(5) Auditor's views on significant qualitative aspects of accounting practices2. Audit Planning for the 2025 Financial Statements(1) Audit scope of the group(2) Significant risks(3) Strategy for performing internal control testing(4) Preliminary views on key audit matters(5) Planned audit procedures and schedule(6) Relationships and transactions with related parties(7) International Code of Ethics for Professional Accountants3. Updates to IFRS, Securities Regulations, and Tax Laws4. Latest Developments in Sustainability Disclosure Standards	All independent directors have expressed no objection.	None
In addition, the independent directors and internal audit managers of the Company engage in monthly communication via email or phone. The audit manager submits each internal audit review report, working papers, and sampling results to the independent directors. Through this communication mechanism, the independent directors provide guidance to the internal audit unit and, if necessary, increase the frequency of face-to-face meetings.

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

Evaluation item	Implementation status			Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
	Yes	No	Summary description
1. Has the Company established and disclosed its Corporate Governance Best-Practice Principles based on the Corporate Governance Best-Practice Principles for TWSE/TPEx Listed Companies?	V		This Company has promulgated “Rules for Corporate Governance Practice” and disclose it on the Market Observation Pose System and the website of this Company: Company website > investor service > important regulations > Corporate Governance Best Practice Principles (https://www.unitech.com.tw/investor-rule.aspx)	Currently, all of them have been implemented in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx listed companies, so no significant difference
2. Shareholding Structure and Shareholders’ Rights
(1) Does the Company have Internal Operation Procedures for handling shareholders’ suggestions, concerns, disputes and litigation matters. If yes, have these procedures been implemented accordingly?	V		(1) In accordance with the “Corporate Governance Best Practice Principles”, the Company has dedicated personnel to properly handle shareholders’ proposals, doubts and disputes. At present, the spokesperson, deputy spokesperson and stock office are responsible for handling shareholder proposals and stock-related matters. In addition, the Company’s website also has a shareholder/investor contact mailbox, telephone number and a dedicated contact person to handle replies so that shareholders can fully express their suggestions.
(2) The Company provides a register of shareholders to keep track of the ultimate controllers and maintains close contact with major shareholders through the share agent.
(3) The Company has established regulations for the management of its subsidiaries and keeps track of their operating conditions on a monthly basis. In addition, the subsidiaries have established internal control regulations according to their actual operating needs, and the parent company sends employees to audit them from time to time.
(4) The Company has established the "Rules Governing the Handling of Material Internal Information", which require directors, managers, employees and other persons who have access to material internal information of the Company by virtue of their status, occupation or control relationships not to disclose material internal information to others. This regulation has been informed to all directors and supervisors in the Board of Directors’ meeting, announced on the Company’s intranet site for all employees and managers to follow, and conducted annual	Currently, all of them have been implemented in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx listed companies, so no significant difference.
(2) Does the Company know the identity of its major shareholders and the parties with ultimate control of the major shareholders?	V
(3) Has the Company built and implemented a risk management system and a firewall between the Company and its affiliates?	V
(4) Has the Company established internal rules prohibiting insider trading of securities based on undisclosed information?	V

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Evaluation item	Implementation status
	Yes	No	Summary description
			education and training.
3. Composition and responsibilities of the Board of Directors
(1) Have a diversity policy and specific management objectives been adopted for the board and have they been fully implemented?

(2) Has the Company voluntarily established other functional committees in addition to the remuneration committee and the audit committee?

(3) Has the Company established rules and methodology for evaluating the performance of its Board of Directors, implemented the performance evaluations on an annual basis, and submitted the results of performance evaluations to the Board of Directors and used them as reference in determining salary/compensation for individual directors and their nomination and additional office terms?

(4) Does the Company regularly evaluate its external auditors’ independence? | V | V | (1) Details of the diversity policy of the Board of Directors and its implementation are described in the paragraph of "Corporate governance report > Directors and Management Team Information > Information Regarding Directors > Board of Directors Diversity and Independence ".

(2) The Company has established only a Remuneration Committee and an Audit Committee in accordance with the Corporate Governance Best Practice Principles, taking into account the size of the Board of Directors and the number of independent directors.

(3) The Company has established a method for evaluating the performance of the Board of Directors and its assessment method. The performance of the Board of Directors is evaluated on a regular basis every year and the evaluation results are reported to the Board of Directors and used as reference for the nomination of independent directors for reappointment.

(4) The Company's audit committee conducts annual evaluations on the independence and qualifications of our affiliated certified public accountants. In addition to requesting a "statement of independence" and "audit quality indicators (AQIs)" from the CPAs, we also assess them based on the standards in the table below. Upon confirmation, the CPAs and our company have no financial interests or business relationships other than those related to auditing and taxation fees, and the CPAs' family members do not violate the independence requirement. The evaluation results for the most recent fiscal year have been discussed and approved by the audit committee on March 10, 2026, and submitted to the Board of Directors for resolution regarding the independence and qualifications of the CPAs . | | The exceptional circumstances are as follows:
The salary and Remuneration committee and the audit committee have been established in accordance with the law. Considering the size of the Board of Directors, no other functional committees have been voluntarily established. Future establishment of such committees will be studied based on actual needs. |
| | V | | Accountant Independence and Competence Assessment Project | Evaluate whether the results match | |
| | | | Whether the members of the audit service team of the CPA firm and their families, other co-practicing accountants and their families, the CPA firm and their affiliates do not have direct or significant indirect financial interests in the Company | Y | |
| | | | Whether the accounting firm, the firm's affiliates, or members of the audit service team have not engaged in mutual financing or assurance activities with the Company | Y | |

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Evaluation item	Implementation status
	Yes	No	Summary description
			Accountant Independence and Competence Assessment Project	Evaluate whether the results match
			Whether the firm, the firm's affiliates, and the audit service team members do not have close business relationships with the Company or the Company's directors and officers	Y
			Whether the audit team members' family members or close relatives do not serve as directors, managers or have direct and significant influence on the audit of the Company	Y
			Whether the firm or the audit team members are not directors, managers or have direct and significant influence on the audit of the Company	Y
			Whether the Company has not given gifts and special privileges to members of the audit team that are not socially or commercially customary	Y
			Whether the accountant has served as the Company's principal accountant for not more than seven years and is subject to a minimum of two years' interval after rotation before returning to the position	Y
			Whether the non-audit services provided by the accountants did not affect their independence	Y
4. Does the TWSE/TPEx listed company have in place an adequate number of qualified corporate governance officers and has it appointed a chief corporate governance officer with responsibility corporate governance practices (including but not limited to providing information necessary for directors to perform their duties, aiding directors in complying with laws and regulations, organizing board meetings and annual general meetings of shareholders as required by law, and compiling minutes of board meetings and annual general meetings)?	V		The Company's Board of Director has approved the General Management Division Vice President Hung, Li-Ping to concurrently act as the Corporate Governance Officer on 8/4/2023, whose professional background includes having held a managerial position for more than three years in a department responsible for corporate governance at a public company.
(1) Corporate Governance Promotion Plan and Implementation Status in 2025 (Date of the Most Recent Board of Directors’ Report: November 11, 2025):
(A) The Board of Directors was convened in accordance with the law, and a total of five board meetings were held. The necessary information was provided to the Board of Directors, and meeting records were prepared and distributed to each director within twenty days after the meeting.
(B) The shareholders' meeting was convened in accordance with the law on June 20, 2025. All proposals were voted on individually and electronic voting was used. Minutes of the shareholders' meeting were prepared after the meeting, and relevant announcements were made in accordance with the law.
(C) Continuing education courses for directors and supervisors have been arranged twice, totaling 6 hours:
(a) "Monitoring and Addressing Global Economic and Political-Economic Risks" on September 25, 2025 (3H)		Currently, all of them have been implemented in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx listed companies, so no significant difference.

Evaluation item	Implementation status
	Yes	No	Summary description
			(b) "Data-Driven and Digital Transformation" on November 18, 2025 (3H)
(D) Directors, supervisors, and managers' liability insurance has been processed. The insurance period is from July 20, 2025, to July 20, 2026, and the insurance amount is NT$ 30 million. The coverage includes director and manager responsibilities, company compensation responsibilities, investigation protection, responsibilities of overseas directors, company securities responsibilities, and company employment conduct responsibilities.
(E) Invited to Corporate Briefing: On August 7, 2025, we were invited to participate in a corporate briefing hosted by KGI Securities. This provided us with an opportunity to communicate with our stakeholders and enhance transparency in information.
(F) Operation of Functional Committees:
"The Remuneration Committee": Second meetings were held in 2025 and regular evaluations were conducted on the compensation of directors and managers. The following proposals were discussed in 2025:
(a) The salary adjustment plan for managers in 2025.
(b) The distribution of remuneration for employees and directors in 2024.
(c) The distribution of performance bonuses for managers and employee remuneration in 2024.
"The Audit Committee": The audit committee is composed of all independent directors of the Company. Four meetings were convened in 2025, during which the following proposals were discussed:
(a) The consolidated and individual financial reports for 2024.
(b) The quarterly consolidated financial reports for 2025.
(c) The annual operating report and profit distribution for 2024.
(d) Proposal for appointment and remuneration of CPAs, and assessment of CPAs’ independence and competence.
(e) The assessment of the effectiveness of the internal control for 2024.
(f) Pre-Approval Procedures and General Policies for Non-Assurance Services Provided by the Accounting Firm and Its Affiliates
(g) Proposal to Establish the “Procedures for the Preparation and Assurance of Sustainability Reports”
(h) Proposal to Provide Guarantees for Subsidiaries Jingho Computer and Jingyong Computer.
(i) Revisions were made to certain provisions of the following items: Internal Control/Internal Audit of the Personnel and Payroll Cycle, General Provisions of the Internal Control System.

Evaluation item	Implementation status			Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
	Yes	No	Summary description
			(G) Face-to-face communication meeting with Independent Auditor, independent directors, auditors : On March 4 and November 11, 2025 a face-to-face communication meeting was held to report and explain the following matters to the Company's governance unit and management level:

a. Matters Discussed on March 4, 2025:
(a) Matters related to communication with the Independent Director:
• Independence of the accountant
• Contents of the client statement
• Scope of the audit for the group
• Significant risk
• Execution and results of internal control testing
• Relationship and transactions with related parties
• Key audit matters
• Audit discrepancies identified during the review
• Anticipated audit opinions by the auditor for the year 2024
• Major Amendments to the International Ethics Standards for Accountants (IESBA Code)

(b) ISQM 1/TWSQM 1.
(c) Updates to Securities and Exchange Regulations.
(d) IFRS Updates.
(e) Introduction of the revised 12th edition of the corporate governance evaluation system.

b. Matters Discussed on November 11, 2025:
(a) Review Items for the Q3 2025 Financial Statements
• Auditor independence
• Contents of the management representation letter
• Audit differences identified during the review
• Review report issued by the auditor
• Auditor’s views on significant qualitative aspects of accounting practices

(b) Audit Planning for the 2025 Financial Statements
• Audit scope of the group
• Significant risks
• Strategy for performing internal control testing
• Preliminary views on key audit matters
• Planned audit procedures and schedule | |

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Implementation status
Yes	No	Summary description
		· Relationships and transactions with related parties · International Code of Ethics for Professional Accountants (c) Updates to IFRS, Securities Regulations, and Tax Laws (d) Latest Updates on Sustainability Disclosure Standards (H) Continuous education for corporate governance executives:
		Class	Period
			From	To
		CDP Guidance Course on Interpreting IFRS S2 Issues	08/11/2025	08/11/2025
		Monitoring and Addressing Global Economic and Political-Economic Risks	09/25/2025	09/25/2025
		2025 Insider Trading Prevention Awareness Seminar	10/03/2025	10/03/2025
		Data-Driven and Digital Transformation	11/18/2025	11/18/2025
		A New Approach to Corporate Risk Management: Addressing Exchange Rate Challenges and Asset Management Trends	12/05/2025	12/05/2025
		(2) Corporate Governance Implementation Plan in 2026 (relevant information was reported to the Board of Directors on 11/11/2025): (A) Board of Directors Meeting: five Board of Directors Meetings are expected to be held (at least once a quarter as required by law). (B) Shareholders' meeting: The shareholders' meeting is expected to be held in June, and motions will be decided on a case-by-case basis and electronic voting will continue to be used. (C) Arrangement of further training courses for directors and supervisors: 6 hours of further training courses for directors and supervisors are expected to be arranged. (D) Applying for directors' and supervisors' liability insurance: The Company will conduct consultation and bargaining and continue to apply for insurance. (E) Invitation to corporate presentation: One corporate presentation is expected to be held. (F) Operation of Functional Committees: It is anticipated that the Compensation Committee will convene twice to assess the appropriateness of compensation for directors and executives. It is anticipated that the Audit Committee will convene four times to oversee the accuracy of the Company's financial statements, the independence of the auditors, and the effectiveness of internal controls, among other matters.

Evaluation item	Implementation status			Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
	Yes	No	Summary description
			(G) Face-to-face communication meetings with the independent auditor, independent directors, and auditors: second meetings are expected to be held.
(H) Continuing education for corporate governance directors: 12 hours or more of continuing education is expected to be completed.
5. Has the Company established channels for communicating with its stakeholders (including but not limited to shareholders, employees, customers, suppliers, etc.) and created a shareholder’s section on its company website? Does the Company appropriately respond to stakeholders’ questions and concerns on important corporate social responsibility issues?	V		(1) The Company has set up a stakeholder area on the Company’s website, where shareholders/investors, customers/suppliers, and employees are each assigned a dedicated person with their own name, contact number, Email, etc., to respond immediately to the important sustainability issues of concern to stakeholders:
The following channels are available on the Company’s website > Sustainable Development > Stakeholders Area.
(https://www.unitech.com.tw/stakeholders.aspx)
(2) In 2025, the Company communicated with its stakeholders, its content and frequency (relevant information was reported to the Board of Directors on 11/11/2025):
(A) Monthly operational and important business information was disclosed 26 times through the "Latest News" section of the Company’s website.
(B) Significant information, including dividend distribution, conference call messages, and important decisions made by the Board of Directors/shareholders, was disclosed 16 times through the "Market Observation Post System."
(C) Monthly operational updates and important decisions made by the Board of Directors/shareholders were announced 14 times through press releases.	Currently, all of them have been implemented in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx listed companies, so no significant difference.
6. Has the Company appointed a professional shareholder services agent to handle matters related to its shareholders’ meetings?	V		The Company has appointed the stock transfer agency division of KGI Securities to assist with the matters related to the shareholders' meeting.	Currently, all of them have been implemented in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx listed companies, so no significant difference.

Evaluation item	Implementation status
	Yes	No	Summary description
7. Information Disclosure
(1) Has the Company established a corporate website to disclose information regarding its financials, business, and corporate governance status?

(2) Does the Company use other information disclosure channels (e.g., maintaining an English-language website, designating staff to handle information collection and disclosure, appointing spokespersons, webcasting investors conference etc.)?

(3) Does the Company publish and report its annual financial report within two months after the end of the fiscal year, and publish and report its financial reports for the first, second, and third quarters as well as its operating statements for each month before the specified deadlines? | V | | (1) The Company has established a website to disclose relevant information on a regular basis, such as operating reports, annual reports, financial reports, corporate presentations, shareholders’ meeting information, dividend information, and corporate governance information, etc.

(2) The Company has set up a bilingual website, and the President’s Office is responsible for collecting and disclosing company information. The spokesperson system is also strictly implemented, and corporate presentation information is available on the Company’s website for public viewing. To access corporate presentation information, please visit the Company website > navigate to Investor Services > Corporate Presentation.
(https://www.unitech.com.tw/investor-meeting.aspx)

(3) The Company’s filing deadlines are as follows:
(A) Annual financial reports: within 75 days after the end of the fiscal year.
(B) First, second, and third quarter financial reports: within 45 days after the end of each quarter.
(C) Monthly operating results: before the 10th day of the following month. | The current situation is as follows: the annual financial report has not been disclosed and filed for declaration ahead of schedule. We will further study and discuss the matter based on actual needs in the future. |
| 8. Has the Company disclosed other information to facilitate a better understanding of its corporate governance practices (including but not limited to employee rights, employee wellness, investor relations, supplier relations, rights of stakeholders, directors’ continuing education, the implementation of risk management policies and risk evaluation standards, the implementation of customer relations policies, and purchasing liability insurance for directors)? | V | | (1) The welfare measures and retirement policies of our company reflect our unwavering commitment to treating employees with integrity and valuing their rights. The specific provisions are as follows:
(A) System Design :
(a) Labor insurance, group insurance (including life, accident, and medical insurance), marriage allowance, bonus subsidy, funeral rites, and health checkups.
(b) We have established a staff welfare committee, which holds employee trips every year and sets up clubs to encourage employees to participate in healthy leisure activities.
(c) Regular employee education and training is conducted.
(d) We promote workplace diversity (regardless of gender, age, or disability) and respect gender equality by implementing measures to prevent sexual harassment
(e) We strictly comply with the "Occupational Safety and Health Act" and conduct safety training.
(f) We provide channels for employee complaints.
(g) There is an employee retirement plan to protect the rights and interests of employees. | Currently, all of them have been implemented in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx listed companies, so no significant difference. |

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Implementation status			Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
Yes	No	Summary description
		(B) Implementation : (a) The Company provides labor and health insurance in accordance with the law. Each employee is entitled to accident insurance of at least 5 million, life insurance of at least 1 million, and general medical insurance as well as cancer medical insurance. Each employee also undergoes a health check-up every year. (b) In addition to organizing employee trips in different regions, the Employee Welfare Committee has established various clubs such as hiking, cycling, and basketball clubs. In 2025, the Company had a total of 9 clubs. (c) In 2025, in addition to irregular professional training, the Company held two new employee training sessions (35 people) and two business training sessions (23 people). (d) In line with the promotion of workplace diversity and gender equality, the Company employs 217 male employees (50.7%) and 211 female employees (49.3%) and has hired 4 employees with disabilities. The age distribution of the employees is as follows (including part-time employees):
		Age	Number of People
		Under 31 years old (Exclusive)	72
		31-51 years old (Exclusive)	271
		51 years old (Inclusive)	85
		(e) In addition to establishing a "Sexual Harassment Prevention and Control Measures," we have also established a complaint channel and designated a dedicated person to handle complaints. No major abnormal incidents occurred in 2025. (f) No major employee complaints occurred in 2025. (g) Retirement system: • Employees who joined on or after July 1, 2005: Fully applicable to the "New Labor Pension Act." The Company shall contribute 6% of the employee's monthly salary to the individual account of the labor pension fund managed by the Labor Insurance Bureau. • Employees who joined before July 1, 2005: If choosing the "New Labor Pension Act": a. Starting from July 1, 2005, the Company shall contribute 6% of the employee's monthly salary to the individual account of the labor pension fund managed by the Labor Insurance Bureau. b. For the years of service under the old system before July 1, 2005, the Company shall provide retirement reserve fund contributions each

Evaluation item	Implementation status			Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
	Yes	No	Summary description
			month and transfer them to the "Labor Pension Fund Supervisory Committee Special Account" managed by the Taiwan Bank for storage and use.

If choosing the "Old Retirement Pension Plan" :
employees may continue to contribute to the retirement reserve fund each month in accordance with the employee retirement plan. These funds will be deposited and disbursed from the "Labor Retirement Reserve Fund Supervisory Committee Account" at Taiwan Bank.

• Eligibility for applying for the old retirement pension:
Employees who were hired before July 1st, 2005, and have continuously worked for the group for 25 years are eligible to apply for the retirement pension based on their years of service. In 2025, a total of 21 employees applied for this plan.

(2) Employee Care: In addition to complying with legal regulations, the Company has established excellent welfare and employee training measures, retirement plans, and other benefits to build a relationship of mutual trust and reliance with employees. Examples include group accident/medical/life insurance, comprehensive annual health check-ups, club activities, marriage subsidies, funeral rituals, new employee training, business training, supervisor training, and retirement plans.

(3) Investor Relations: The Company has established the spokesperson, deputy spokesperson, and share affairs team, and has set up a stakeholder zone on our corporate website. This zone lists the names and contact information of our spokespersons, who are dedicated to handling shareholder suggestions. In addition, the website has an investor services section that provides shareholders/investors with access to important information about the Company's finances, operations, and corporate governance.

(4) Supplier Relationships: The Company has always maintained good relationships with the suppliers, communicating with them through meetings, phone calls, and email.

(5) Stakeholder Rights: The Company has set up a stakeholder zone on the corporate website to address the concerns of our shareholders/investors, customers/suppliers, and employees. Each zone has a dedicated person responsible for promptly responding to stakeholders' questions, and their names and contact information are publicly disclosed. We have also established a reporting hotline and email for stakeholders to report any behavior that violates integrity. Additionally, the Company has implemented an "Internal Handling Procedure for Material Nonpublic | |

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Evaluation item	Implementation status	Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
Yes	No	Summary description

Title	Name	Date
Chairman	Yeh, Chia-Wen	09/25/2025
11/18/2025	Data-Driven and Digital Transformation	3
Director	Yeh, Kuo-Chuan	09/25/2025
11/18/2025	Data-Driven and Digital Transformation	3
Director	Li, Ying-Hsin	09/25/2025
11/18/2025	Data-Driven and Digital Transformation	3
Director	Chen, Jung-Hui	09/25/2025
11/18/2025	Data-Driven and Digital Transformation	3
Representative of Corporate Director	Yeh, Ming-Han	07/09/2025

Evaluation item	Implementation status						Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
	Yes	No	Summary description
			Title	Name	Date	Class	Hour
			Representative of Corporate Director	Yeh, Po-Chun	08/15/2025	Regulations and Analysis Regarding the Prevention of Loan Fraud and Money Laundering via Straw Accounts	3
					08/20/2025	Operational Strategies and Outlook for Taiwanese PMI Manufacturers in the Second Half of the Year Amid Trump's Retaliatory Tariff Storm	3
			Representative of Corporate Director	Wang, Kuo-Chang	09/25/2025	Monitoring and Addressing Global Economic and Political-Economic Risks	3
					11/18/2025	Data-Driven and Digital Transformation	3
			Independent Director	Tsai, Tiao-Chang	09/25/2025	Monitoring and Addressing Global Economic and Political-Economic Risks	3
					11/18/2025	Data-Driven and Digital Transformation	3
			Independent Director	Lin, Ming-Ji	09/25/2025	Monitoring and Addressing Global Economic and Political-Economic Risks	3
					11/18/2025	Data-Driven and Digital Transformation	3
			Independent Director	Huang, Shih-Hsiu	09/25/2025	Monitoring and Addressing Global Economic and Political-Economic Risks	3
					11/18/2025	Data-Driven and Digital Transformation	3
			Independent Director	Chen, Chi-Jen	09/25/2025	Monitoring and Addressing Global Economic and Political-Economic Risks	3
10/03/2025	114 Seminar on Preventing Insider Trading	3

Evaluation item	Implementation status			Deviations from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reason
	Yes	No	Summary description
			(7) Risk Management Policy and Execution of Risk Measurement Standards: The "Internal Control System," "Internal Audit Implementation Guidelines," and "Annual Audit Plan" of our company are all designed based on the results of risk assessments and have been approved by the Board of Directors. The Audit Division also diligently follows the annual audit plan, and there were no significant abnormal issues found in the 2025 audit results.

(8) Implementation of Customer Policies :
(A) Customer Credit Limit Management: The Company has established customer credit limit control regulations and maintained good relationships with customers to create profits for the Company and manage risks effectively.
(B) Customer Service and Technical Consultation: The Company has a customer service hotline and provides channels for product maintenance, repair, feedback, and suggestions on the Company's website to provide customers with immediate support.

(9) Purchase of Liability Insurance for Directors: The Company has renewed liability insurance for directors and key personnel. The latest renewal period was from July 20, 2025, to July 20, 2026, with an insured amount of NT$30 million. | |
| 9. Please describe the improvements made in response to the corporate governance assessment results published by the Corporate Governance Center of the Taiwan Stock Exchange Corporation for the most recent fiscal year, and propose priority areas for improvement and corresponding measures for those areas that have not yet been addressed.

(1) Improvements made in 2025:
(A) Prepare a sustainability report and submit it to the Board of Directors for approval.
(B) Develop an intellectual property management plan linked to operational objectives, disclose its implementation status on the company’s website, and report to the Board of Directors at least once a year.

(2) Priority Areas for Improvement and Measures:
(A) Disclose the Company’s family-friendly policies and explain their implementation status and effectiveness.
(B) Disclose individual directors’ compensation. | | | | |

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2.3.4 Implementation of Remuneration Committee

A. Members of the Remuneration Committee

As of April 25, 2026

| Qualifications
Title
Name | | Professional qualifications and experience | Independence analysis | Number of other public companies at which the person concurrently serves as remuneration. committee member |
| --- | --- | --- | --- | --- |
| Independent Directors (convener) | Tsai, Tiao-Chang | 1. Individuals who have passed national examinations and obtained licenses as required for the Company’s business, including but not limited to judges, prosecutors, attorneys, certified public accountants, or other professionals holding relevant certifications.
2. Experience in areas such as business and legal affairs, with strong capabilities in corporate management, leadership, strategic decision-making, and crisis management.
3. Currently holding the position of Audit Committee Member and Convener of the Remuneration Committee of the Company, as well as serving as Chairman of Chang hui Co., Ltd., and Attorney at Changxin United Law Firm.
4. Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law. | 1. Neither the member or their spouse or relative within the second degree of kinship serves or has served as a director, supervisor, or employee of the Company or any of its affiliates
2. Neither myself, my spouse, nor any of my relatives within the second degree of kinship (or under a pseudonym) hold any shares of this company.
3. Not a director, supervisor or employee of a company with which the Company has a specific relationship.
4. No remuneration for business, legal, financial, or accounting services provided by the Company or its affiliates in the last two years。 | 0 |
| Independent Directors | Lin, Ming-Ji | 1. Having professional qualifications as professors at public and private colleges and universities in commerce, finance, and related disciplines required by the Company’s operations.
2. Experience in areas such as accounting, financial analysis, and business decision-making, which are essential for corporate operations.
3. Currently holding the position of Convener of the Audit Committee and Member of the Remuneration Committee of the Company. Additionally serving as Chairman of Heng Ho Electronics Ltd., and Adjunct Professor in the Department of Business Administration at National Central University, and Director of Yu Ta Trading Co., Ltd., Director of Fulltronic Corporation, Director of Core-Tech Corporation.
4. Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law. | 1. Neither the member or their spouse or relative within the second degree of kinship serves or has served as a director, supervisor, or employee of the Company or any of its affiliates
2. Shareholding of the Company by the person, spouses, relatives within the second degree of kinship (or nominees): The person’s shareholding: 552,106 shares/ 0.34%, the rest do not hold shares.
3. Not a director, supervisor or employee of a company with which the Company has a specific relationship.
4. No remuneration for business, legal, financial, or accounting services provided by the Company or its affiliates in the last two years. | 0 |

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Title	Qualifications
	Name
Independent Directors	Huang, Shih-Hsiu	1. Possessing over five years of work experience that encompasses the knowledge of marketing, industry, commerce, and managerial skills required for the Company's operations.
2. Currently holding the position of member of the Company's Audit Committee and Remuneration Committee, as well as serving as a corporate advisor and executive management coach. Previously served as General Manager of Business Group/Chief Human Resources Officer at Asustek Computer Inc., and as Vice President at HP Inc.
3. Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	1. Neither the member or their spouse or relative within the second degree of kinship serves or has served as a director, supervisor, or employee of the Company or any of its affiliates
2. Neither myself, my spouse, nor any of my relatives within the second degree of kinship (or under a pseudonym) hold any shares of this company.
3. Not a director, supervisor or employee of a company with which the Company has a specific relationship.
4. No remuneration for business, legal, financial, or accounting services provided by the Company or its affiliates in the last two years。	0
Independent Directors	Chen,Chi-Jen	1. Experience in areas such as commerce, law, finance, and business management that are necessary for corporate operations.
2. Currently a member of the Audit Committee and the Remuneration Committee of the Company, serving as Chairman of Youholder Co., Ltd., and Director of ICE Technology Co., Ltd.
3. Not subject to any of the disqualifying conditions stipulated in Article 30 of the Company Law.	1. Neither the member or their spouse or relative within the second degree of kinship serves or has served as a director, supervisor, or employee of the Company or any of its affiliates
2. Neither myself, my spouse, nor any of my relatives within the second degree of kinship (or under a pseudonym) hold any shares of this company.
3. Not a director, supervisor or employee of a company with which the Company has a specific relationship.
4. No remuneration for business, legal, financial, or accounting services provided by the Company or its affiliates in the last two years。	0

B. Implementation of Remuneration Committee

The Remuneration Committee of the Company consists of four members.
The term of the current committee members is from August 6, 2024, to June 23, 2027. During the latest fiscal year (2025) and until the printed date of the annual report, the Remuneration Committee held 4 meetings (A), and the qualifications and attendance of the members are as follows:

Title	Name	No. of meetings attended in person (B)	In-person attendance rate (%) (B / A) (Note)
convener	Tsai, Tiao-Chang	4	100%
Member	Huang, Shih-Hsiu	4	100%
Member	Lin, Ming-Ji	4	100%
Member	Chen,Chi-Jen	4	100%

Other items to be recorded:

Operating conditions:

(1) Functions of the Remuneration Committee

The Remuneration Committee shall meet at least twice a year and make recommendations to the Board of Directors for its reference in making decisions on the remuneration policies and systems for directors and managers of the Company.

(2) Terms of Reference of the Remuneration Committee

(A) To regularly review and propose amendments to the "Organizational Rules of the Remuneration Committee".

(B) To set and regularly review the performance evaluation standards and objectives of directors and managers, and the policies, systems, standards and structure of compensation and structure.

(3) The Remuneration Committee shall discuss and resolve the matters and results of its deliberations, and the Company's handling of the opinions of its members:

Date	Content	Resolution Result	The handling of opinions from Remuneration Committee Members
Jan.16, 2025	1. Discussed the manager’s annual salary adjustment plan for 2025.	All other attending members unanimously passed the resolution.	All attending members unanimously passed the resolution.
Mar. 4, 2025	1. Discussed the distribution of employees’ compensation and directors’ compensation for 2024.
2. Discussion on the Proposal for the Distribution of “Performance Bonuses” for Managers and “Employee Compensation” for Fiscal Year 2024.
Jan.16, 2026	1. Discussed the manager’s annual salary adjustment plan for 2026.
Mar.10, 2026	1. Discussed the distribution of employees’ compensation and directors’ compensation for 2025.
2. Discussion on the Proposal for the Distribution of “Performance Bonuses” for Managers and “Employee Compensation” for Fiscal Year 2025.

If the Board of Directors does not adopt or revise the recommendations of the Remuneration Committee, it shall state the date, agenda item, and decision of the Board of Directors, as well as the Company's handling of the opinions of the Remuneration Committee (if the salary and compensation approved by the Board of Directors are better than those recommended by the Remuneration Committee, the differences and reasons should be stated): This does not apply to our company.
Regarding the decisions of the Remuneration Committee, if any members have objections or reservations and have recorded or made written statements, the date, agenda item, all members' opinions, and the handling of the members' opinions shall be stated: This does not apply to our company.

C. Information on the Nomination Committee members and operations: The Company has not yet established a Nomination Committee, and therefore this does not apply.

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

Item	Implementation status
	Yes	No	Summary description
1. Has the Company established a governance framework for promoting sustainable development, and established an exclusively (or concurrently) dedicated unit to be in charge of promoting sustainable development? Has the Board of Directors authorized senior management to handle related matters under the supervision of the board?	V		(1) The Company has appointed a part-time unit for promoting sustainable development in 2018, which is located in the office of the President’s office. The President’s Office assigns relevant issues of sustainable development to the General Affairs Division and the Human Resources Division for assistance, and then compiles and reports to the Board of Directors regularly. The responsibilities of each division, the execution situation in 2025, the plan for 2026 is as follows (Date of the Most Recent Board of Directors’ Report: November 11, 2025):
(A) President’s Office:
(a) Responsibilities:
a. Responsible for formulating, reviewing sustainable development policies, systems, or related management guidelines and specific promotion plans, and reporting regularly to the Board of Directors.
b. Also responsible for corporate image, public welfare strategy, and social care execution.
(b) Execution results in 2025:
a. Respect the rights and interests of stakeholders and strengthen information disclosure: the Company announced important business information 26 times on its website, issued 14 press releases, and announced important information 16 times on the Public Information Observation Station.
b. Participate in social welfare:
• Headquartered in Taipei City, our company has donated NT$144,000 to support the training program of the “Taipei City New Life Association for the Employment of Persons with Disabilities” to promote community development and assist individuals with spinal cord injuries in Taipei City in rebuilding their lives and regaining the ability to return to the workforce. Eligibility for this support is determined on a case-by-case basis according to the foundation’s review criteria. The association has already helped more than 100 individuals with spinal cord injuries transition into the workforce.
• The Company’s logistics center is located in Guishan District, Taoyuan City. In 2025, the Company donated NT$20,000 to support the “Taoyuan Spinal Cord Injury Potential Development Center,” a private foundation, for its annual Charity Fair. The Center assists approximately 56 individuals with spinal cord injuries in rebuilding their lives. Proceeds from the Charity Fair are distributed on a case-by-case basis according to the Center’s evaluation	At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies.

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

(c) Plan for 2026: The Company will continue to respond appropriately to the issues of stakeholders through "communication channels with stakeholders" and "implementation of spokesperson system". The Company will continue to sponsor the training program for spinal cord injury patients with NTS144,000 per year through the " New Life Association for Promoting Employment of People with Disabilities, Taipei City ".

(B) General Affairs Division :
(a) Job responsibilities: Responsible for the implementation of environmental safety, personnel safety, and sustainable environmental policies.
(b) Results of 2025:
a. Annual fire tests are conducted to ensure the proper operation of fire equipment, and no significant abnormalities were found in 2025.
b. Safety inspections are conducted quarterly in all offices, and inspection reports are submitted. No major abnormalities were found in 2025.
c. "Emergency personnel" are established: Currently, this Company has 15 "emergency personnel" in each office area, and they receive regular training every three years. In 2025, a total of 12 employees received refresher training.
d. "Class C occupational safety and health business supervisors" are established: Currently, this company has 6 "Class C occupational safety and health business supervisors" in each office area, and they receive regular training every two years. In 2025, 2 supervisors received training.
e. The Company has appointed 1 "Class B Occupational Safety and Health Manager" who undergoes regular training every two years. Refresher training was completed in 2025.
f. The Company has appointed 1 "Class A Occupational Safety and Health Business Director" who undergoes regular training every two years. No training was required in 2025.
g. The solar power generation area of the Gangshan Logistics Center is 485 pings. In 2025, a total of 361,259 kWh of electricity was generated. Based on the 2024 electricity emission factor of 0.474 kg CO₂e/kWh, this contributed to a reduction of approximately 171.24 metric tons of carbon dioxide or greenhouse gas emissions.
h. The implementation of energy-saving programs (to reduce carbon dioxide or greenhouse gas emissions), water-saving programs, and paperless processes are detailed in item (4) of the third section of the attached table.

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Item	Implementation status
	Yes	No	Summary description
			• Emergency responders: No refresher training needed.
• Type C occupational safety and health business supervisors: 4 persons will receive refresher training
• Type B occupational safety and health administrators: No refresher training needed.
• Type A occupational safety and health business supervisors: 1 person will receive refresher training.
b. It is estimated that the rooftop solar panels at the Gangshan Logistics Center will generate 375,000 kWh of electricity in 2026. Based on the 2024 electricity emission factor of 0.474 kg CO₂e/kWh, this contributed to a reduction of approximately 177.75 metric tons of carbon dioxide or greenhouse gas emissions.
c. Water consumption in 2026 is expected to be comparable to that of 2025. (Excluding the Zhongli, Taichung, Tainan, and Kaohsiung branches without independent water meters.)
d. Electricity consumption in 2026 is expected to be comparable to that of 2025.
e. The estimated volume of documents to be destroyed at the Neihu headquarters in 2026 is expected to be comparable to that of 2025.
(C) Human Resources Department:
(a) Responsibilities: Professional development and education training
(b) 2025 Performance: The Company provided research institute study subsidies, external training growth plans, and internal training learning maps. In 2025, the Company conducted two rounds of new employee training (35 people in total), two rounds of business training (23 people in total), and multiple technical training sessions.
(c) Plan for 2026: New employee and business training will be held as needed.
(2) The Board of Directors affirms the management policies/strategies for sustainable development, as well as the results of the 2025 execution and the 2026 goals.
2. Does the Company conduct risk assessments of environmental, social and corporate governance (ESG) issues related to the Company's operations in accordance with the materiality principle, and formulate relevant risk management policies or strategies?	V		The main Company (excluding subsidiary companies) has implemented a risk assessment related to environmental, social, and corporate governance issues in connection with its operations based on significant principles of importance for sustainable development in the President’s Office. The following risk management policies have been established (Risk assessment boundary is mainly for the Company, including all branches in Taiwan):
(1) Policies related to environmental risks :
To prevent equipment damages and personnel injuries of the Company due to natural disasters, the Company has stipulated the following management policies and has also established the Rescue Team and Typhoon Prevention Team. In 2025, the Company has implemented a risk assessment and the Typhoon Prevention Team has established the Rescue Team and Typhoon Prevention Team. In 2026, the Company has implemented a risk assessment and the Typhoon Prevention Team has established the Risk Management Team.	At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies.

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			Typhoon Prevention Team activated a total of 5 times of work shift operations: Typhoon prevention regulations, typhoon duty regulations, fire prevention regulations, earthquake management regulations, earthquake inspection personnel configuration table, disaster reporting operation regulations.

(2) Policies related to social risks :
To implement personnel occupational safety, product safety and to respect the rights and interests of stakeholders, the Company performs the following operations:
(A) Respect the rights and interests of stakeholders and enhance information disclosure:
Internal significant information processing operation regulations, securities regulatory authorities' public announcement declaration and questionnaire reply to regulations.
(B) Value employee safety and health :
Public safety/environmental management regulations, sexual harassment prevention and punishment regulations, rules for handling colleagues' illness or injury at work.
(C) Actively participate in social welfare :
Allocate a donation budget for social welfare each year.
(D) 2025 promotion status and 2026 implementation plan (relevant information has been reported to the Board of Directors on November 11, 2025): Please refer to Section 1 of this table for explanation in details.

(3) Policies related to corporate governance risks :
(A) Establish a corporate governance supervisor, formulate corporate governance practices, and report annually to the Board of Directors on the implementation status and plans for the following year.
(B) Overview of 2025 Initiatives and the 2026 Implementation Plan (relevant information was reported to the Board of Directors on November 11, 2025): Details are explained in the "Corporate Governance Operations and Differences from and Reasons for TWSE/TPEx Listed Companies Corporate Governance Practices" section of the annual report. | |
| 3. Environment issue
(1) Has the Company set an environmental management system designed to industry characteristics? | V | | (1) As the Company is engaged in the trade of information products, there is no high-pollution risk in our operational processes, and therefore, there are no environmental management regulations specific to our industry that we need to comply with.
(2) In accordance with the nature of our industry, the Company has established internal “Public Safety and Environmental Management Regulations,” which cover waste disposal, guidelines for air conditioning use, fire prevention, and typhoon preparedness. In 2025, there were no violations of our environmental management system, nor were there any losses resulting from fires or other natural disasters. | At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies. |

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			(3) The Company is committed to establish a sustainable development environment. In addition, the Group has qualified the ISO-14001 environmental management system certification, and the latest certificate valid period is December 28, 2023 to December 27, 2026, scope of facility coverage includes Xindian Office area.

(4) In accordance with the spirit of the United Nations Convention on Biological Diversity, the Company has established this commitment to achieve the objectives of protecting biodiversity, ensuring its sustainable use, and the fair and equitable sharing of benefits arising from the utilization of genetic resources, thereby implementing United Nations Sustainable Development Goals 6, 12, 13, 14, 15, and 17.

The Company commits to the following:

(A) Ensuring that operational activities comply with international, national, and local biodiversity laws.

(B) Avoid operational activities that harm endangered and protected species and their habitats.

(D) With full knowledge of the facts, refrain from purchasing goods from suppliers whose operations contribute to biodiversity loss or illegal logging.

(E) Support biodiversity conservation actions or initiatives.

(F) Respect the right of indigenous peoples to free, prior, and informed consent.

To concretely implement the above commitments, the Company will implement the following measures in fiscal year 2025:

(A) As part of our ongoing efforts to promote “process digitization,” the percentage of statements sent via email was 0.56% in 2024 and increased to 20.85% in 2025.

The benefits of digitizing statements rose significantly by 20.29%, substantially reducing paper consumption to protect forests and curb biodiversity loss. | |
| (2) Does the Company endeavor to use energy more efficiently and to use renewable materials with low environmental impact? | V | | (1) The Company has implemented various eco-friendly practices in addition to introducing electronic invoicing and document exchange systems. We have established waste sorting areas in all office zones, and equipped restrooms with water-saving devices, and utilize energy-efficient lighting fixtures in the office. We are constantly promoting paperless operations and recycling through electronic signature authentication and the use of recycled paper. Our logistics center in the southern region is a prime example of green architecture, not only employing sustainable building materials but also taking full advantage of natural energy sources to reduce air conditioning power consumption and significantly lower energy usage. Our achievements in implementing eco-friendly measures and targets in the 2025 fiscal year and plans for the first and third items, including the fourth point in the 2026 fiscal year are detailed in the attached document.

(2) Our company has installed solar power generation equipment at our Okayama | At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies. |

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			Logistics Center. The target power generation for fiscal year 2025 was 390,000 kWh, and the actual generation was 361,259 kWh, achieving a fulfillment rate of 92.63%. We will continue our efforts to reduce our environmental impact. This solar power is sold to Taiwan Power Company, and our company does not use renewable energy.

(3) The Company’s energy consumption consists primarily of purchased electricity. The details of our energy management plan and its implementation are as follows:
(A) Management Plan: Monitor monthly electricity consumption, regularly inspect and replace high-energy-consumption equipment. Using 2025 as the base year (with electricity consumption at 1,826,178 kWh), we target a 2.5% reduction by 2030.
(B) 2025 Implementation Status: The Linkou Logistics Center replaced a 200-ton fixed-frequency chilled water chiller with a 120-ton semi-variable frequency chilled water chiller. The investment amounted to NT$2.1 million, resulting in annual electricity savings of 171,700 kWh. Based on a power factor of 0.474, this reduces greenhouse gas emissions by 81.39 metric tons annually.
(4) Energy Consumption Over the Past Two Years (Parent Company Only):
In 2024, the primary source of energy is purchased electricity, with a total consumption of 1,565,444 kWh (excluding the Taichung, Tainan, and Kaohsiung branches, which do not have separate electricity meters).
In 2025, the primary source of energy is purchased electricity, with a total consumption of 1,826,178 kWh (comprehensive inventory). | |
| (3) Has the Company assessed the potential risks and opportunities posed by climate change for its business now and in the future and adopted relevant measures to address them? | V | | Assessment and response to potential risks and opportunities of climate change in the present and future. | At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies. |

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Implementation status
Yes	No	Summary description
		Risk Category	Identification of climate change risks	Identification of climate change opportunities	Measures
		Typhoon Flood	Damage to personnel, offices, computer rooms, warehouses, and goods	Enhancing the ability to resist natural disasters and ensuring sustainable business capability through disaster prevention drills	Strengthening disaster prevention training for personnel through insurance and the establishment of "Typhoon Operation Regulations" and "Typhoon Duty Regulations".
		Fire			Through insurance coverage, the formulation of "Fire Prevention Regulations," and the establishment and promotion of electrical safety practices among employees.
		Earthquake			Ensuring a safe working environment, personnel, and asset protection by establishing "Earthquake Management Regulations" and "Earthquake Inspection Personnel Configuration Table" through insurance, clearly outlining the safety principles for item placement, and identifying the items that require regular inspection.
		Increase in temperature	Electricity consumption increases, and both costs and carbon emissions will also rise	Continuously supporting solar power generation, promoting energy-saving and carbon-reduction measures, and applying for relevant energy-saving subsidies	Installing heat-insulating film on office windows and doors, identifying equipment with high power consumption, and continuously replacing them with energy-saving devices.
		The unstable supply of water and electricity	Power outages causing operational disruptions	Upgrading the uninterrupted power supply system and installing backup generators in the data center to mitigate risks and seize business opportunities	Formulating "Rules and Regulations for System Hosts and Data Center Management" to control risks and minimize losses.

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
(4) Did the Company collect data for the past two years on greenhouse gas emissions, volume of water consumption, and the total weight of waste, and establish policies for greenhouse gas reduction, reduction of water consumption, or management of other wastes?	V		(1) In the fiscal year 2024, the individual revenue of the Company's parent company (excluding subsidiaries) was NT$21.196 billion, and in the fiscal year 2025, it was NT$25.183 billion. The greenhouse gas emissions, water usage, and total waste weight generated under this operating scale are as follows:

(A) Greenhouse gas emissions (Third-party verification yet to be conducted):
Direct emissions (Scope 1):
• In 2024: 68 metric tons (calculated solely based on gasoline emissions from official vehicles used by maintenance units)
• In 2025: 400 metric tons (full inventory)
Indirect energy emissions (Scope 2):
• In 2024: 794 metric tons (excluding the Taichung, Tainan, and Kaohsiung branches, which do not have separate electricity meters)
• In 2025: 866 metric tons (full inventory)

(B) Water usage:
• In 2024: Water consumption: 5,661 cubic meters (excluding the Zhongli, Taichung, Tainan, and Kaohsiung branches, which do not have separate water meters)
• In 2025: Water consumption: 8,144 cubic meters (comprehensive audit)

(C) As a non-manufacturing company, we have established the following policies to promote the circular economy and waste management:
(a) We use original manufacturer packaging for our products and do not add any additional packaging materials.
(b) We continue to promote the digitization of processes to reduce paper usage.
Under this policy, the total weight of waste (non-hazardous waste; hereinafter referred to as general paper waste) at our Neihu headquarters is:
• In 2024, the total waste weight was approximately 1.2 metric tons.
• In 2025, the total waste weight was approximately 1.99 metric tons.

(2) Future quantifiable management goals for greenhouse gas emissions, water management, and waste management:
(A) Greenhouse gas emissions management:
Our company is continuously exploring potential energy-saving measures. Using 2025 as the base year, we aim to reduce greenhouse gas emissions by 2.5% and electricity consumption by 2.5% by 2030.

(B) Water management:
In response to the global water scarcity issue, with 2025 as the base year, we aim to reduce overall water consumption by 2.5% by 2030.

(C) Waste management at the Neihu Headquarters
Although our company’s revenue continues to grow, which may lead to an | At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies. |

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			increase in paper usage, we remain committed to promoting digitalization. Using 2025 as the baseline year, we aim to reduce our total waste disposal volume by 5% by 2030.

(3) Measures to achieve the goals are as follows:
(A) Management of greenhouse gas emissions
(a) Monitor electricity consumption every month.
(b) Install solar power on the roof of the Gangshan logistics center.
(c) Promote energy-saving plans from the three aspects of air conditioning systems, electric lighting, and other electricity usage. Regularly inspect energy-consuming equipment and replace it as necessary.
(B) Water management
(a) Monitor water consumption every month.
(b) Use water-saving equipment.
(c) Collect rainwater in the summer to replace tap water for rooftop cooling.
(C) Waste management
(a) Continuously promote electronic operations to reduce paper usage.
(4) Achievement Status:
Since the base year is 2025, we will actively implement reduction measures in 2026 and disclose the full achievement status of the 2026 reduction targets in 2027. | |
| 4. Social Issues
(1) Has the Company established relevant management policies and procedures in accordance with relevant laws and regulations and international human rights conventions? | V | | To fulfill our social responsibilities, promote sustainable development, and safeguard the fundamental human rights of all employees and stakeholders, our company has drawn upon international human rights conventions, including but not limited to: the International Covenant on Civil and Political Rights (ICCPR), the International Covenant on Economic, Social and Cultural Rights (ICESCR), the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW), the Convention on the Rights of the Child (CRC), the Convention on the Rights of Persons with Disabilities (CRPD), the International Convention on the Elimination of All Forms of Racial Discrimination (ICERD), the International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families (ICMW), the International Convention for the Protection of All Persons from Enforced Disappearance (ICPPED), the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment (CAT), and others, to formulate policies safeguarding human rights:
(1) Scope of Application: All employees and stakeholders of Unitech Group.
(2) Responsible Department: Human Resources Department.
(3) Specific Management Plan:
(A) Human Rights Assessment: Our company is committed to ensuring a safe working environment, respecting employees, and operating with ethics. We have | At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies. |

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			established the following regulations: "Public Safety/Environmental Management Regulations," "Employee Management Regulations," "Employee Code of Ethics," "Code of Conduct for Colleagues," "Prevention and Punishment Regulations for Sexual Harassment," and "Personal Data Protection Regulations."

(B) Our company has formulated human rights policy regulations that emphasize the following:
(a) Ethics and Integrity: We uphold business ethics and adhere to honest and trustworthy business operations.
(b) Labor Rights and Benefits: We comply with local labor regulations and have established regulations for work hours and leave.
(c) Employment Principles: We strive for equal opportunities and the principle of recruiting individuals based on their skills and knowledge. All qualified candidates are welcome to participate in the screening process.
(d) Salary and Benefits: We pay employee wages in compliance with labor laws and regulations.
(e) Prevention of Sexual Harassment: We provide channels for complaints and have established a Sexual Harassment Complaint Review Committee to effectively handle sexual harassment complaints.
(f) Privacy Protection: In accordance with the Personal Data Protection Act, we have established regulations for personal data protection that clearly outline the procedures for data collection, processing, utilization, preservation, and destruction to safeguard the rights and interests of stakeholders.
(C) Education and Training:
(a) Relevant regulations are announced on the Company's internal website for colleagues to refer to and follow at any time.
(b) We convey this information to colleagues during new employee training. In 2025, we held two new employee trainings, with a total of 35 participants.
(D) Implementation:
(a) In 2025, our company implemented the above regulations and policies without any violations of human rights. | |
| (2) Has the Company established and implemented reasonable employee welfare measures (include salary/compensation, leave, and other benefits), and are business performance or results appropriately reflected in employee salary/compensation? | V | | Our company conducts an annual salary survey, and based on changes in the external environment, we establish a reasonable salary policy. We also specify that employee compensation includes company performance bonuses, which are calculated based on the Company's achieved performance in a given year. Our articles of incorporation also stipulate that if the Company makes a profit, 3% to 12% of it should be allocated to employee compensation (40% to 60% of the remuneration under this item should be allocated to frontline employees). In 2025, the employee compensation amounted to $35,110,891. Our vacation policy is in compliance with the Labor Standards Act, and details about our other benefits can be found in the eighth item of this year's corporate | At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies. |

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			governance report, which outlines the differences and reasons for our adherence to the corporate governance practices of listed companies.
(3) Does the Company provide employees with a safe and healthy working environment, and implement regular safety and health education for employees?	V		The Company places great emphasis on the safety and well-being of our employees and has established corresponding management mechanisms. The following are the conditions in which we execute our employee work environment, personal safety protection measures, and educational training:
(1) All office locations are equipped with firefighting facilities, and the General Affairs Department conducts annual fire tests to ensure that the equipment operates normally. No major anomalies were found in the fire test results for the year 2025.
(2) All office locations have access control management and security equipment to maintain employee safety.
(3) The General Affairs Department conducts safety inspections quarterly at all offices and submits inspection reports. No major anomalies were found in the 2025 inspection.
(4) After conducting annual employee health checkups, we arrange health consultation services provided by a medical institution.
No fire broke out and no occupational accidents occurred in our company in the year 2025.	At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies.
(4) Has the Company established effective career development training programs for employees?	V		Our company places great emphasis on cultivating talented individuals through a range of training programs, including new employee training, business training, managerial training, technical training, and engaging external consultants for project-specific training. We have also established guidelines for on-the-job education and provide subsidies for further education, with the aim of nurturing outstanding talents. In 2025, we organized two rounds of new employee training for a total of 35 participants, two rounds of business training for 23 participants, and conducted numerous technical training sessions.	At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies.
(5) Does the Company comply with the relevant laws and international standards with regards to customer health and safety, customer privacy, and marketing and labeling of products and services, and implement consumer protection and grievance policies?	V		Our company acts as a distributor and does not have its own brand. Our subsidiary, Unitech Electronics, markets its products worldwide. These products comply with RoHS and WEEE regulations and have obtained IECQ QC 080000 certification. Product labeling and safety standards have also obtained relevant certifications for electromagnetic compatibility and safety in various countries, and our service processes comply with local laws and regulations. Regarding the protection of customer privacy, in addition to contractual provisions between both parties, we have established guidelines in our “Employee Management Regulations” and “Code of Conduct for Employees,” and we conduct training on these matters.
The company has established a customer service hotline and a reporting mailbox, and the contact persons and information for relevant departments are posted on our website.	At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies.

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Item	Implementation status
	Yes	No	Summary description
(6) Has the Company formulated supplier management policies requiring suppliers to comply with relevant regulations on issues such as environmental protection, occupational safety and health, or labor rights, and what is the status of their implementation?	V		Supplier Management Policy and Implementation of Automatic Data Collection Product Manufacturing by the Group:
(1) Prior to engaging with suppliers, an evaluation is conducted to assess their past negative records related to environmental impact, safety, health, etc. According to the "New Supplier Development Evaluation Regulations," suppliers must pass a comprehensive evaluation to become qualified suppliers. Regular evaluations are then conducted to determine whether to continue the business relationship.
(2) The supplier management policy stipulates that suppliers must comply with corporate social responsibility policies, including but not limited to labor rights, human rights, occupational health and safety, environmental protection, and ethical business conduct. The specific requirements are summarized as follows:
(A) Environmental Protection:
(a) Foster a corporate culture of environmental sustainability by caring for the earth, cherishing resources, and implementing environmental protection and energy-saving policies and measures.
(b) Reduce emissions of pollutants, toxic substances, and waste, control noise, properly handle waste in accordance with relevant laws and regulations and minimize the impact or harm to the natural environment.
(c) Reduce or eliminate various forms of waste in the manufacturing process, including but not limited to water and energy resources. Use energy-saving equipment, implement energy-saving measures, and achieve energy conservation and carbon reduction through recycling, reuse, substitution, and other methods.
(d) Manage the energy consumption associated with operational activities, adopt resource-efficient practices, reduce greenhouse gas emissions, and minimize energy consumption.
(e) Commit to complying with all applicable laws, international environmental regulations, and customer requirements regarding the prohibition or restriction of specific substances.
(B) Occupational Health and Safety:
Provide a safe and healthy working environment for employees, comply with and adhere to relevant laws and regulations on labor health and occupational safety, reduce hazards and potential risks in the work environment, and prevent occupational accidents.
(C) Labor Rights:
(a) Prohibit the use of child labor (employment of individuals under 16 years old is strictly prohibited).
(b) Ensure that all employment is voluntary and free from any form of coercion. Salary policies should comply with local legal requirements, ensuring that	At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development of Listed Companies, and there are no discrepancies.

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Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
			employee wages are not lower than the minimum wage. Employees should also enjoy statutory benefits, have reasonable working hours and rest periods, and receive appropriate overtime pay in accordance with relevant laws.
(c) Eliminate workplace harassment, bullying, and any form of discrimination.
(d) Implement employment policies that provide equal treatment regardless of gender, race, age, marital status, or family situation. Ensure equal protection of labor rights, equal compensation, equal employment conditions, and equal opportunities for training and promotion.
(e) Strictly adhere to policies and procedures that ensure human rights compliance in operations and supply chains. Prohibit human trafficking or the employment of any form of slavery, forced or bonded labor, including forced labor, child labor, sex trafficking, and workplace abuse.
(f) Respect employees' freedom of assembly, association, and negotiation, and value balanced labor-management relations and working conditions.
(D) Information and Communications Technology Security and Privacy Protection: Ensure the effective implementation of information security and privacy protection measures.
(3) Implementation:
(A) "Supplier Evaluation Operation Regulations" have been established, and suppliers with transactions within the past six months are evaluated based on delivery time, yield rate, price, engineering, environmental protection, and other factors.
(B) In 2025 fiscal year, suppliers were evaluated based on the above policies. A total of 13 suppliers were rated as unsatisfactory (scoring between 60 and 79). After reviewing the reasons for their unsatisfactory ratings, guidance and improvement measures were provided, and their progress in improvement was monitored. A total of one supplier received a score below 60 and has been added to the list of prohibited suppliers.
5. Does the Company refer to international reporting standards or guidelines when preparing its sustainability report and other reports disclosing non-financial information? Does the Company obtain third party assurance or certification for thereports above?		V	The Company’s 2024 Sustainability Report has been completed, but it has not yet received an assurance or assurance opinion from a third-party verification body.	The differences are as follows: Our company’s sustainability report has not been verified by a third party; we will consider this in the future based on actual needs.
6. If the Company has adopted its own sustainable development best practice principles based on the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies, please describe any deviation from the principles in the Company’s operations:
At present, all of them have been implemented in accordance with the Code of Practice for Sustainable Development, and there are no discrepancies.

Item	Implementation status			Deviations from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and the Reasons
	Yes	No	Summary description
7. Other important information to facilitate better understanding of the Company's promotion of sustainable development: (1) Community participation, social contribution, social service, social welfare: (A) Continuously collaborate with academic institutions, arrange student visits to our logistics center, and conduct student interviews for academic and industry exchanges. (2) Occupational health and safety, other social responsibilities, and sustainable development policies: To maintain a good office environment, we have established public safety and environmental management regulations. Every quarter, the General Affairs Department inspects each office area according to the inspection checklist to examine safety and health matters. In 2025, there were no significant abnormalities in the inspection results. (3) The Company has introduced the performance evaluation system, and sustainability performance indicator has been established for the performance goals of the President and Vice President of General Management Division, and the performance evaluation system is also linked to the annual salary adjustment and variable bonus (performance evaluated according to the completion progress and quality). The specific goals established are as follows: (A) In 2026, Completed the parent company's GHG inventory inspection. (B) In 2027, Completed the subsidiaries company's GHG inventory inspection. (C) In 2028, Completed the parent company's GHG inventory verification. (D) In 2029, Completed the subsidiaries company's GHG inventory verification. (4) The Company has established an intellectual property management plan (including trademark and trade secret management) aligned with its operational objectives (the Company holds no patents or copyrights) and reports on its implementation to the Board of Directors on an annual basis. (A) Intellectual Property Management Plan: The Company has established "Regulations on Trademark Application and Management," with the General Manager's Office responsible for applications and maintenance. Trade secret management is achieved through personnel, access control, and information and communication security management mechanisms. (B) 2025 Implementation Status (Reported to the Board of Directors on November 11, 2025): (a) Trademark Management: a. The Company holds a total of 58 trademarks: No new trademarks were applied for in 2025. Four trademarks were due for renewal, and all were renewed on schedule. b. The General Manager's Office reviews the use of trademarks by each department on a quarterly basis (including in advertisements, printed materials, and websites). No irregularities were found in trademark usage in 2025. (b) Trade Secret Management: a. All employees are required to sign an "Employment and Probation Agreement" upon joining the company, which specifies intellectual property rights and confidentiality obligations. b. The "Employee Code of Ethics" has been established, stipulating that employees must ensure the confidentiality of commercial data and respect the commercial assets and intellectual property of the company, clients, and partners while performing their duties. In addition to being posted on the intranet for employees to access at any time, the "Employee Code of Ethics" requires new employees to read it in full within three months of joining and obtain their supervisor's signature to confirm completion. c. The "Information and Communication Security Management Regulations" have been established, and access permissions for all systems are managed through accounts and passwords. No irregularities were detected in 2025. (5) Employee Opinion Survey: The Group's data collection unit conducted the 2025 Employee Opinion Survey. The survey covered topics such as compensation, work environment, career development, corporate culture, and sustainability. The results are as follows: (A) Response rate: 55.5%. (B) Survey unit: Human Resources Department. (C) Survey frequency: Once a year. (D) Survey period: In 2025. (E) Survey Results: On a scale of 1 to 5, the work environment and systems scored 3.81, corporate culture and values scored 4.15, development and communication scored 4.08, and the overall evaluation scored 4.11. (F) Improvement Plan: Through quarterly labor-management meetings, we will engage in thorough communication with labor and management representatives to address and improve the work environment and systems.

2.3.6 Climate-Related Information of TWSE/TPEx Listed Company

A. Implementation of Climated-Related Information

Item	Implementation status
1. Describe the Board and management’s oversight and governance of climate-related risks and opportunities.	In 2024, the Company established a Sustainability Task Force to support the formulation and implementation of sustainability goals. During its meetings, the Task Force discusses the Company’s sustainability objectives from economic, social, and environmental perspectives, focusing on issues such as climate change risks, energy efficiency, environmental impact, and social responsibility. Working closely with senior management, the Task Force formulates concrete carbon reduction targets and implementation plans, and regularly reports progress to the Board of Directors to ensure alignment with the Company’s sustainability goals. The Task Force also periodically reviews and reports on climate-related risks and opportunities to assist the Board in incorporating forward-looking considerations into strategic decision-making, thereby enhancing the Company’s resilience and market competitiveness.
2. Describe how the identified climate-related risks and opportunities affect the company’s business, strategy, and financial planning over the short, medium, and long term.
3. Describe the financial impacts of extreme weather events and transition actions related to climate change.	The climate-related risks and opportunities identified by the Company, as well as the impacts of these items or associated transition actions on our business, strategy, and financial performance, are outlined as follows:
	Risk Category	Risk Name	Identified Climate-Related Risks	Identified Climate-Related Opportunities	Time Horizon	Potential Financial Impact	Adaptation Measures
	Physical Risks	Typhoons and Flooding	Damage to personnel, office facilities, data centers, warehouses, and inventory.	Enhancing disaster resilience and ensuring sustainable operations through disaster preparedness drills.	Short-term (1 year)	Cost increase, but no significant impact.	Enhancing disaster preparedness through insurance coverage and the implementation of "Typhoon Operation Procedures" and "Typhoon Duty Regulations," along with strengthened personnel training.
		Wildfires / Fire Hazards			Short-term (1 year)	Cost increase, but no significant impact.	Enhancing risk management through insurance coverage, the establishment of "Fire Prevention Regulations," and the promotion of electrical safety awareness among employees.
		Earthquakes			Long-term (3-5 years)	Cost increase, but no significant impact.	Strengthening risk mitigation through insurance coverage and the implementation of "Earthquake Management Regulations" and an "Earthquake Inspection Personnel Allocation Chart," clearly outlining safety guidelines for item placement and regularly reviewed inspection items to ensure the safety of the work environment, personnel, and assets.

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Implementation status
Risk Category	Risk Name	Identified Climate-Related Risks	Identified Climate-Related Opportunities	Time Horizon	Potential Financial Impact	Adaptation Measures
Physical Risks	Rising Temperatures	Increased energy consumption, leading to higher costs and carbon emissions.	Continuously supporting solar power generation, promoting energy-saving and carbon reduction measures, and applying for relevant energy-saving subsidies.	Mid-term (1-3 years)	Cost increase, but no significant impact.	Installing heat-insulating film on office windows and doors, identifying high-energy-consuming equipment, and continuously replacing them with energy-efficient alternatives.
	Unstable Water and Power Supply	Power outages causing disruptions to operations.	Upgrading the uninterruptible power supply (UPS) systems and generator equipment in the data center to reduce risks and seize business opportunities.	Long-term (3-5 years)	Revenue decrease, but no significant impact.	Establishing "System Host and Data Center Management Regulations" to control risks and minimize potential losses.
Transition Risks	Strengthened Emission Disclosure Requirements	The company needs to allocate resources to improve its data collection, analysis, and reporting systems, while also enhancing regulatory compliance. This may present certain challenges in terms of operational resource allocation and strategy implementation.	Establishing a comprehensive emissions data management system to ensure accuracy and transparency, while training personnel to be familiar with regulations and maintaining close communication with the government to ensure compliance.	Mid-term (1-3 years)	Cost increase, but no significant impact.	Evaluating the implementation of organizational greenhouse gas inventory and third-party verification.
	Shifting Consumer Preferences	This may lead to changes in the product structure and sales model, impacting the allocation of operational resources and competitive advantages.	Adjusting products and services based on customer needs, modifying pricing strategies, or developing new product sales channels to meet market demand.	Long-term (3-5 years)	Revenue decrease, but no significant impact.	Continuously monitoring consumer market trends and periodically reviewing sales strategies.

Item	Implementation status
4. Explanation of how the identification, assessment, and management of climate-related risks are integrated into the overall risk management framework.	The Board of Directors of unitech Computer Co. serves as the highest decision-making body for the Company's risk management. To enhance risk assessment and strengthen management capabilities, the Company resolved in 2024 to establish a Sustainability Task Force. This Task Force is responsible for identifying and managing risks related to business operations, including physical and transition risks arising from climate change, and for leading the planning of relevant response strategies. The Sustainability Task Force addresses issues such as climate-related risks, energy efficiency, environmental impact, and corporate social responsibility. It discusses the Company's sustainability objectives from economic, social, and environmental perspectives, regularly reporting progress and climate-related risks and opportunities to the Board of Directors. This supports the Board in incorporating forward-looking considerations into its decision-making processes, thereby enhancing the Company's resilience and market competitiveness. The Task Force integrates climate-related risks and opportunities into its analysis based on the operational responsibilities of each department, ensuring alignment with the Company's sustainability direction. Departments formulate corresponding response strategies based on the identified risks, and manage and consolidate risks that may affect operations and profitability. Management execution and risk control status are reported periodically to the Board of Directors.
5. If scenario analysis is used to assess the resilience of the organization to climate-related risks, the scenarios, parameters, assumptions, analytical factors, and key financial impacts should be disclosed accordingly.	At present, the Company has not yet conducted scenario analysis to assess its resilience to climate-related risks. The incorporation of such analysis will be considered in the future based on necessity and relevance.
6. If there are transition plans in place to address and manage climate-related risks, the Company should disclose the details of such plans, including the metrics and targets used to identify and manage both physical and transition risks.	The company's Sustainability Task Force and management are actively evaluating various potential transformation plans; if specific goals are established, they will be formally announced.
7. If internal carbon pricing is used as a planning tool, the basis for setting the carbon price should be disclosed. This includes the methodology for price determination, such as reference to market-based carbon prices, shadow pricing, or alignment with carbon tax or emission trading systems, as well as the scope of application within the organization.	The Company has not yet implemented an internal carbon pricing mechanism.
8. If climate-related targets have been established, the Company should disclose the activities covered, the scopes of greenhouse gas (GHG) emissions addressed, the planning time horizon, and the annual progress toward these targets. If carbon offsets or Renewable Energy Certificates (RECs) are used to achieve such targets, the source and volume of the offset emissions reductions and/or the quantity of RECs utilized should also be disclosed.	1. Targets (2026-2028): (1) Greenhouse gas (GHG) inventory covering Scope 1 and Scope 2 emissions is planned for completion by 2026. (2) Third-party verification of GHG emissions is targeted for completion by 2028. 2. Implementation Plan: (1) Verification planning is scheduled to be established by 2027. (2) Internal equipment review will be conducted, and energy-saving improvement proposals will be submitted. Currently, there is no use of carbon offsets or renewable energy certificates

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Item	Implementation status
9. The status of the greenhouse gas (GHG) inventory and verification, along with the reduction targets, strategies, and specific action plans, are provided in the tables below (1) and (2).	Greenhouse Gas Inventory and Verification Status: As a publicly listed company with a capitalization of less than NT$5 billion, we will conduct an organizational greenhouse gas inventory in 2026 in accordance with the law, and seek third-party verification or assurance by 2028.

1. Greenhouse Gas Inventory and Assurance Status for the Most Recent 2 Fiscal Years

(1) Greenhouse Gas Inventory Information

Describe the emission volume (metric tons CO2e), intensity (metric tons CO2e/NT$ million), and data coverage of greenhouse gases in the most recent 2 fiscal years.

The Group’s inventory inspection implementation time according to the regulatory requirements is as follows:
The parent company shall complete the inventory inspection starting in 2026.
Subsidiaries listed in the consolidated financial statements shall complete the inventory inspection starting in 2027.
The Company’s greenhouse gas emissions for the past two fiscal years are summarized below

	2024		2025
	emission volume (metric tons CO2e)	Intensity (metric tons CO2e/NT$ million)	emission volume (metric tons CO2e)	Intensity (metric tons CO2e/NT$ million)
Scope 1 (Note 1)	68	0.0032	400	0.0159
Scope 2 (Note 2)	794	0.0375	866	0.0344

Note 1: For 2024, emissions from gasoline used in official vehicles by maintenance units only will be calculated; a comprehensive inventory will be conducted for 2025.
Note 2: For 2024, the Taichung, Tainan, and Kaohsiung branch offices without separate electricity meters are excluded; a full inventory will be conducted for 2025.

(2) Greenhouse Gas Assurance Information

Describe the status of assurance for the most recent 2 fiscal years as of the printing date of the annual report, including the scope of assurance, assurance institutions, assurance standards, and assurance opinion.

The Company’s greenhouse gas inventory results for 2024 and 2025 have not yet been verified by a third party. If verified in the future, the results will be disclosed on the Taiwan Stock Exchange’s Public Information Observation Station, and full verification details will be disclosed in the following year’s annual report.

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2. Greenhouse Gas Reduction Targets, Strategy, and Concrete Action Plan

Specify the greenhouse gas reduction base year and its data, the reduction targets, strategy and concrete action plan, and the status of achievement of the reduction targets.
1. The Company has designated 2025 as the base year for greenhouse gas reduction and has set a target to reduce greenhouse gas emissions by 2.5% by 2030.
2. The reduction strategies and specific action plans are as follows: (1) Monitor electricity consumption on a monthly basis. (2) Implement energy-saving measures in three areas: air conditioning systems, electric lighting, and other electricity usage; regularly inspect energy-consuming equipment and replace it as needed.
3. Status of Reduction Target Achievement: (1) Since the base year is 2025, we will actively implement reduction measures in 2026 and disclose the full results of the 2026 reduction targets in 2027.

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

Evaluation Item	Implementation status
	Yes	No	Summary description
1. Establishment of ethical corporate management policies and programs
(1) Does the Company have an ethical corporate management policy approved by its Board of Directors, and bylaws and publicly available documents addressing its corporate conduct and ethics policy and measures, and commitment regarding implementation of such policy from the Board of Directors and the top management team?
(2) Whether the Company has established an assessment mechanism for the risk of unethical conduct, regularly analyzes and evaluates, within a business context, the business activities with a higher risk of unethical conduct; has formulated a program to prevent unethical conduct with a scope no less than the activities prescribed in Article 7, paragraph 2 of the Ethical Corporate Management Best Practice Principles for TWSE/TPE Listed Companies?
(3) Does the Company clearly set out the operating procedures, behavior guidelines, and punishment and appeal system for violations in the unethical conduct prevention program, implement it, and regularly review and revise the plan?	V		(1) The Company has established the "Code of Business Ethics" which has been approved by the Board of Directors and reported to the shareholders' meeting. The code is also available on our company's internal/external website for the Board of Directors, senior management, and all employees to implement together.
(2) The Company regularly evaluates business activities with higher likelihood of dishonest behavior within our business scope and establish preventive mechanisms in our internal control processes.
(3) The Company has established the "Code of Ethics for Employees," "Operating Procedures for Reporting Abnormal Matters," "Operating Procedures for Employee Complaints," and "Operating Procedures for Internal Audit." These regulations are not only regularly reviewed and revised, but also made available on our internal website for employees to access. The Company also provides channels for complaints/reporting, which are handled by the President's Office. There were no major complaints/reports in 2025.	At present, all of them have been implemented in accordance with the Code of Practice for Ethical Corporate Management of Listed Companies, and there are no discrepancies.
2. Ethical Management Practice
(1) Does the Company assess the ethics records of those it has business relationships with and include ethical conduct related clauses in the business contracts?
(2) Has the Company set up a dedicated unit to promote ethical corporate management under the Board of Directors, and does it regularly (at least once a year) report to the Board of Directors on its ethical corporate management policy and program to prevent unethical conduct and monitor their implementation?	V		(1) The Company has established a code of conduct for business partners, emphasizing integrity. Those found to be dishonest or lacking integrity will not be engaged in business transactions.
(2) The Company has established the "Code of Conduct for Ethical Business Operations" and has assigned legal personnel as the unit responsible for developing/revising the policies and prevention plans for ethical business operations, while the President's Office is the supervisory/executive unit. The President's Office is responsible for promoting the Company's ethical business operations, and reports to the Board of Directors on an annual basis.
(A) In 2025, the Company implemented and carried out the Ethical Business Practices Promotion Plan. (Date of the Most	At present, all of them have been implemented in accordance with the Code of Practice for Ethical Corporate Management of Listed Companies, and there are no discrepancies.

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Evaluation Item	Implementation status	Deviation from the Integrity Management Guidelines for TWSE/TPEx Listed Companies
Yes	No	Summary description

Date	Topic	Target
01/20/2025
04/02/2025
07/04/2025
10/14/2025	Common Types of Violations of the Securities and Exchange Act by Corporate Insiders	Directors, managers, major shareholders, etc.
No incidents of insider trading were found in 2025. (c) Conflict of interest avoidance: • The Company has specified the policy of conflict-of-interest avoidance in the "Board of Directors Meeting Regulations", "Code of Ethical Conduct", and "Employee Ethics Code" for all directors and colleagues to adhere to. • At each meeting of the Board of Directors, timely reminders are given when situations requiring conflict of interest

Evaluation Item	Implementation status
	Yes	No	Summary description
			avoidance arise.
In 2025, conflicts of interest were avoided 1 times (Mar. 4) by the relevant personnel during the Board of Directors meetings.
(d) Audit system:
The Company, through internal audits and external accountant reviews, examines compliance with internal controls. In 2025, no violations of integrity were found.
(e) Reporting system:
The Company has established an "Employee Complaint Center" and "Anomaly Reporting Platform". No integrity violation reports were received in 2025.
(B) Implementation of an integrity operation plan in 2026 (relevant information has been reported to the Board of Directors on November 11, 2025)
(a) Promotion and education training:
Continual promotion/advancement of the "Code of Ethical Conduct", "Employee Integrity Guidelines", and "Employee Ethics Code" will be carried out through new employee training and the internal website.
(b) Prevention of insider trading:
Continual promotion/advancement of related "Insider Trading Prevention" regulations will be carried out through emails, website announcements, face-to-face meetings, etc., targeting directors, managers, and employees. This will be implemented at least once a year.
(c) Conflict of interest avoidance:
Continual reminders and compliance with related laws and regulations will be provided.
(d) Audit system:
Continuous review will be carried out through internal audits and external accountant reviews of internal controls.
(e) Whistleblowing system:
Employees will be continually reminded to make good use of the reporting system.
(3) The Company's procurement regulations have clearly stipulated guidelines for comparative pricing and negotiation, to prevent conflicts of interest among procurement staff. For related party transactions, separate "Related Party Transaction Regulations" have been established to protect the Company's interests.
(4) The Company has established an "Accounting System" and "Internal Control Audit Operation Regulations". The audit unit
(3) Has the Company established policies to prevent conflict of interests, provided appropriate communication and complaint channels, and properly implemented such policies?	V
(4) Does the Company have effective accounting and internal control systems in place to enforce ethical corporate management? Does the	V

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Evaluation Item	Implementation status			Deviation from the Integrity Management Guidelines for TWSE/TPEx Listed Companies
	Yes	No	Summary description
internal audit unit follow the results of unethical conduct risk assessments and devise audit plans to audit compliance with the systems to prevent unethical conduct or hire outside accountants to perform the audits?

(5) Does the Company provide internal and external ethical corporate management training programs on a regular basis? | V | | has drawn up an audit plan based on the results of the risk assessment of unethical behavior and has carried out internal audits accordingly. No significant violations of ethical operations were discovered in 2025.

(5) The Company promotes the corporate operating philosophy of ethical management, including in orientation courses for new hires, and strengthens reminders at annual meetings and other related gatherings. Staff members are also sent to external promotional seminars to ensure they are aware of the actions to be taken. Two orientation courses were held in 2025 (Course theme: company's ethical management philosophy, integrity policy, with a total of 35 participants, adding up to 70 person-hours). An annual meeting (agenda: Achievement of 2025–2026 Goals, the Company’s Ethical Business Philosophy, and the Annual Policy Report) was held. The report is available on the company’s intranet for all employees to view. | |
| 3. Implementation of Complaint Procedures

(1) Has the Company established specific whistleblowing and reward procedures, set up conveniently accessible whistleblowing channels, and appointed appropriate personnel specifically responsible for handling complaints received from whistleblowers?

(2) Has the Company established standard operation procedures for investigating the complaints received, follow-up measures taken after investigation, and mechanisms ensuring such complaints are handled in a confidential manner?

(3) Has the Company adopted proper measures to protect whistleblowers from retaliation for filing complaints? | V | V | (1) The Company has established a whistleblowing system, which includes a convenient reporting channel on our website. The President's office has been designated as the specialized unit responsible for receiving and tracking reports. However, we currently do not have a system in place for incentivizing whistleblowers.

(2) The Company has established standard operating procedures for investigating unusual incidents and employee complaints in the "Regulations on Reporting Procedures for Unusual Matters" and "Regulations on Employee Complaints". These procedures specify the steps to be taken after investigation and the relevant confidentiality mechanisms. The President's office is designated as the responsible unit, monitoring the reporting mailbox daily, handling and responding promptly to the investigation results, and maintaining confidentiality of related information.

(3) The measures for protecting whistleblowers have been explicitly defined and implemented in the above regulations. No significant abnormal situations occurred in 2025. | The difference is as follows: No specific reward system has been established. It will be further studied according to the actual situation in the future. |
| 4. Strengthening Information Disclosure
Does the Company disclose its ethical corporate management policies and the results of their implementation on its website and the Market Observation Post System (MOPS)? | V | | (1) The Company has disclosed the Code of Conduct for Business Integrity on our website and public information disclosure platform (accessible through the following path):
Company website>Investor Services>Important Company Regulations>Code of Conduct for Business Integrity (https://www.unitech.com.tw/investor-rule.aspx) | At present, all of them have been implemented in accordance with the Code of Practice for Ethical Corporate Management of Listed Companies, and there are no discrepancies. |

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Evaluation Item	Implementation status
	Yes	No	Summary description
			(2) Implementation results:
1. Promoted ethical business practices during new employee training (2 hours, 35 participants) and the annual meeting
2. Establishment of a whistle-blower platform and dedicated unit to handle reported cases.
3. No major breaches of business integrity were reported in 2025, and no whistle-blower cases were received.
5. If the Company has adopted its own ethical corporate management best practice principles based on the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies, please describe any deviations between the principles and their implementation: At present, all of them have been implemented in accordance with the Code of Practice for Ethical Corporate Management, and there are no discrepancies.
6. Other important information to facilitate a better understanding of the status of operation of the Company’s ethical corporate management policies (e.g., the Company’s reviewing and amending of its ethical corporate management best practice principles):
(1) The Company complies with the Company Act, the Securities and Exchange Act, the Business Accounting Act, the regulations related to listing and business conduct, or other laws and regulations related to business conduct as a basis for the implementation of honest management.
(2) The Company’s “Rules of Procedures of the Board of Directors” provides for a system of recusal of directors’ interests, whereby those who have an interest in the motions listed in the Board of Directors’ meeting that may be harmful to the Company’s interests or to the legal entity they represent may present their opinions and answers. In addition, they shall recuse themselves from the discussion and voting, and shall not exercise their voting rights on behalf of other directors.

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2.3.8 Other important information that can enhance understanding of the operation of corporate governance may also be disclosed.

A. The group has established "Internal Handling Procedures for Significant Information" which are posted on the internal website for directors, managers, and employees to consult and follow.

B. The Company has established the "Code of Conduct for Employees" and "Code of Ethics for Colleagues," while its Unitech Electronics, has established the "Code of Ethics," which includes content on ethics and integrity, respect for individuals and customers, avoidance of conflicts of interest, gifts and business hospitality, and is posted on the internal website for compliance.

C. Succession planning and operation of the Board of Directors' members:

The Company currently has a total of 11 directors, including 4 independent directors. The election of directors fully adopts a candidate nomination system. Board members are selected based on the Company's business nature and development needs, with consideration given to board diversity. In addition to cultivating senior management for potential board roles—enabling them to become familiar with board operations and the Group's business—independent directors are required by law to possess relevant experience in fields such as commerce, law, finance, accounting, or the Company's business operations. This supports the effective implementation and enhancement of corporate governance. To strengthen the Board's functions, the Company not only arranges appropriate training for directors—covering corporate governance topics such as finance, risk management, business, law, accounting, and internal control systems—to enhance their professional knowledge, but also establishes a performance evaluation mechanism for the Board. By assessing a variety of performance metrics, the Company evaluates the operational efficiency of the Board as a whole, as well as the performance of individual directors, which serves as a reference for future planning of independent director candidates.

D. Succession planning and operation of important management:

The Company's managers are important management personnel, who not only need to have outstanding management abilities but also need to have industry experience related to the Company's business. Their personality traits must be characterized by honesty and integrity, and they must recognize the Company's management philosophy of "upholding integrity, pursuing excellence, sustainable management, and sharing achievements." The Company provides training for managers through internal training (such as case study seminars) and external training (such as business management courses and research institutes). In addition, the Company has an agent mechanism to train and cultivate talents for the Company's sustainable development.

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

A. Internal Control System Statement

Please refer to the following website for details: Maket Observation Post System > Individual Company > Corporate Governance > Company Regulations / Internal Control > Disclosure of the Statement of Internal Control, Enter the year and company code: 2414 to search. (https://mops.twse.com.tw/mops/#/web/t06s20)

B. Disclosure of the auditor's review report:

Please refer to the following website for details: Maket Observation Post System > Individual Company > Corporate Governance > Company Regulations / Internal Control > Internal Control Special Audit Report, Enter the year and company code: 2414 to search. (https://mops.twse.com.tw/mops/#/web/t06hsg20)

2.3.10 Significant resolutions of the shareholders' meeting and the Board of Directors for the latest year and up to the printed date of the annual report

A. Important resolutions of the Shareholders' Meeting

Date	Main Resolutions	Review of Implementation
Jun. 20, 2025	1. Acknowledge the operating report and financial statements for 2024	1. The proposal has been approved with 98.38% of the votes in favor, representing the voting rights of the shareholders present at the meeting.
	2. Approved the Distribution of Earnings for 2024 proposal	2. The ex-dividend date for the cash dividend distribution of NT$2.5 per share was on July 31, 2025, and the payment date was on August 8, 2025. The distribution of cash dividend and employee compensation of NT$35,110,891 has been completed in accordance with the resolution of the shareholders' meeting.
	3. Approval of the amendment to the Articles of Incorporation	3. Following a vote on this matter, the resolution was approved by a majority of 98.43% of the voting rights held by shareholders present at the meeting. It was registered with the Ministry of Economic Affairs on August 7, 2025, and announced on the Company's website.
	4. Approved the removal of the non-compete restrictions on directors and their representatives	4. The concurrent positions held by the directors and their representatives are as follows:
		Directors	Currently holding positions in other companies
		Hi-Jet Technology Co., Ltd. Representative: Yeh, Chia-Wen	Chairman of JingHo Computer CO., Ltd. Chairman of JingYong Computer CO., Ltd. Director of Xiamen Unitech Computer Co., Ltd.
Hi-Jet Technology Co., Ltd. Representative: Yeh, Ming-Han		Director of Transcend Information Inc.
	Following a vote on this matter, the motion was approved by a majority of 98.31% of the voting rights held by the shareholders present at the meeting.

B. Important Resolutions of the Board of Directors

Date	Main Resolutions	Review of Implementation
Jan. 16, 2025	1. The 2025 operational plan was approved.
2. The 2025 salary adjustment plan for managers was approved.	The resolution has been implemented without any difference
Mar. 4, 2025	1. Resolved to approve the 2024 individual financial statements and consolidated financial statements.
2. Resolved to approve the 2024 annual business report.
3. Resolved to approve the 2024 profit distribution proposal.
4. Resolved to approve the procedures and general policies for obtaining prior consent for non-assurance services provided by Ernst & Young and its affiliates in 2025.
5. Resolved to approve the appointment and compensation of the 2025 certified public accountant, and to evaluate their independence and suitability.
6. Resolved to approve the 2024 “Assessment of the Effectiveness of the Internal Control System” and the “Statement on the Internal Control System.”
7. Resolved to approve the establishment of the “Procedures for the Preparation and Assurance of the Sustainability Report.”
8. Resolution to approve the distribution of employee compensation and director compensation for the 2024 fiscal year.
9. Resolution to approve the distribution of “performance bonuses” for managers and “employee compensation” for the 2024 fiscal year.
10. Resolution passed regarding the definition of the scope of “frontline employees” as stipulated in Article 14, Paragraph 6 of the Securities and Exchange Act, and the ratio specified in the Articles of Incorporation for allocating a certain percentage of annual net income as remuneration for “frontline employees.”
11. Resolution passed to amend certain provisions of the “Articles of Incorporation.”
12. Resolution passed to lift the non-competition restrictions on directors and their representatives.
13. Resolution passed regarding the date, location, and agenda items for the Company’s 2025 Annual General Meeting of Shareholders.	The resolution has been implemented without any difference
May 6, 2025	1. The consolidated financial statements for the first quarter of 2025 were approved.	The resolution has been implemented without any difference

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Date	Main Resolutions	Review of Implementation
Aug. 5, 2025	1. The consolidated financial statements for the second quarter of 2025 were approved.
2. Amendments to certain provisions of the “Internal Controls and Internal Audit of the Payroll Cycle” were approved.
3. Amendments to certain provisions of the “Rules of Procedure for Board Meetings” were approved.
4. The 2024 Sustainability Report was approved.	The resolution has been implemented without any difference
Nov. 11, 2025	1. Resolved to approve the consolidated financial statements for the third quarter of 2025.
2. Resolution to approve amendments to certain provisions of the “General Rules of the Internal Control System.”
3. Resolution to approve the provision of guarantees for subsidiaries Jingho Computer and Jingyong Computer Co., Ltd.
4. Resolution to approve the 2026 audit plan.
5. Resolution to approve amendments to certain provisions of the “Code of Sustainable Development Practices.”	The resolution has been implemented without any difference
Jan. 16, 2026	1. The 2026 Operating Plan was approved.
2. It was resolved to adjust the definition of “entry-level employees” in accordance with Circular No. 1130385442 issued by the Financial Supervisory Commission.
3. The 2026 salary adjustment plan for managers was approved.	The resolution has been implemented without any difference
Mar. 10, 2026	1. Resolved to approve the 2025 individual financial statements and consolidated financial statements.
2. Resolved to approve the 2025 annual report.
3. Resolved to approve the 2025 profit distribution proposal.
4. Resolved to approve the procedures and general policies for obtaining prior consent for non-assurance services provided by Ernst & Young and its affiliates in 2026.
5. Resolved to approve the rotation of auditors under the internal rotation mechanism for the 2026 fiscal year.
6. Resolved to approve the appointment and compensation of the certifying auditor for the 2026 fiscal year, and to assess the auditor’s independence and suitability.	The resolution has been implemented without any difference
	7. The Company proposes to conduct a cash capital increase by issuing new shares in 2026.	The motion was not approved and therefore was not carried out.

Date	Main Resolutions	Review of Implementation
	8. Resolved to approve the 2025 “Assessment of the Effectiveness of the Internal Control System” and the “Statement on the Internal Control System.” 9. Resolved to approve amendments to certain provisions of the “Payroll Cycle Internal Control/Internal Audit” regulations. 10. Resolved to approve amendments to certain provisions of the “Articles of Incorporation.” 11. Resolved to lift the non-compete restrictions on directors. 12. The resolution to approve the date, location, and agenda for the Company’s 2026 Annual General Meeting of Shareholders was passed. 13. The resolution to approve the 2025 Employee Compensation and Director Compensation Allocation Plan was passed. 14. The resolution to approve the 2025 “Performance Bonus” and “Employee Compensation” Distribution Plan for managers was passed.	The resolution has been implemented without any difference
May 6, 2026	1. The consolidated financial statements for the first quarter of 2026 were approved.	The resolution has been implemented without any difference

2.3.11 During the most recent fiscal year and up to the printing date of the annual report, there were no dissenting opinions with records or written statements from directors regarding important resolutions passed by the Board of Directors: The Company has no such situation.

2.4 Information Regarding the Company's Audit Fee and Independence

2.4.1 Information Regarding the Company's Audit Fee and Independence

Unit: NT$ thousands

Name of accounting firm	Names of CPAs	Period covered by the CPA audit	Audit fees	Non-audit fees	Total	Remarks
Ernst & Young Global Limited	Li,Yu-Ju	January to December, 2025	2,686	184	2,870	This year's non-audit public fees are classified as "tax certification" fee.
	Kuo Shao-Pin	January to December, 2025

A. In the case where there is a change in the accounting firm and the audit fees for the current year are lower than the audit fees for the previous year, the amounts of audit fees before and after the change and the reasons for the change should be disclosed: None.

B. In the case where the audit fees decrease by more than 10% compared to the previous year, the amount, percentage, and reasons for the decrease in audit fees should be disclosed: None.

2.5 Information on Replacement of CPA: None.

2.6 Disclosure of any affiliations between the company's chairman, general manager, or finance/accounting managers and affiliated accounting firms of the auditing certified public accountant or its related enterprises in the past year: None.

2.7 Changes in the transfer of share ownership and stock pledge by directors, supervisors, managers, and shareholders who own more than 10% of shares during the most recent year and up to the publication date of the annual report

2.7.1 Changes in Shareholding of Directors, Management Team Members and Major Shareholders

Transfer of Equity: Maket Observation Post System > Profiles > Company Name/Code: 2414 > Insiders' holding, pledging and transfer of shares > Ex-post Filing of Insiders Shareholding Change. (https://mops.twse.com.tw/mops/#/web/query6_1)

Changes in Share Pledge Status: Maket Observation Post System > Profiles > Company Name/Code: 2414 > Insiders' holding, pledging and transfer of shares > Shareholding statement for directors and supervisors. (https://mopsov.twse.com.tw/mops/web/STAMAK03_1)

2.7.2 Information on Transfers of Shareholding:

The counterparty of the equity transfer is a related party: Maket Observation Post System > Profiles > Company Name/Code: 2414 > Insiders' holding, pledging and transfer of shares > Insiders Ex-ante Filing of Share Transferring > Share Transfer Daily Report. The above path may be followed to access detailed information. (https://mops.twse.com.tw/mops/#/web/t56sb21_q1)

2.7.3 Equity Pledge Information: There are no cases where the pledged counterparties are related parties.

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2.8 Relationship among the Top Ten Shareholders

As of April 25, 2026

Name	Shareholding		Shareholding of spouse and minor children		Total shareholding by nominee arrangements		Specify the name of the entity or person and their relationship to any of the other top 10 shareholders with which the person is a related party or has a relationship of spouse or relative within the 2nd degree		Remarks
	Shares	%	Shares	%	Shares	%	Name of entity or individual	Relationship
Hi-Jet Technology Co., Ltd.	42,707,981	26.41%	0	0	0	0	Shiteh Organic Pharmaceutical Co., Ltd.	Same responsible person	none
Hi-Jet Technology Co., Ltd. Representative: Yeh, Chia-Wen	0	0	0	0	0	0	Yeh, Ming-Han Yeh Po-Chun	Father-son Father-daughter	none
Hi-Jet Technology Co., Ltd. Representative: Yeh, Ming-Han	0	0	0	0	0	0	Yeh, Chia-Wen Yeh Po-Chun	Father-son Siblings	none
Hi-Jet Technology Co., Ltd. Representative: Yeh Po-Chun	0	0	0	0	0	0	Yeh, Chia-Wen Yeh, Ming-Han	Father-daughter Siblings	none
Hi-Jet Technology Co., Ltd. Representative: Wang, Kuo-Chang	0	0	0	0	0	0	none	none	none
Shiteh Organic Pharmaceutical Co., Ltd.	7,500,000	4.64%	0	0	0	0	Hi-Jet Technology Co., Ltd.	Same responsible person	none
Furong International Investment Co., Ltd.	7,000,000	4.33%	0	0	0	0	Yeh, Kuo-Chuan	Person in charge	none
Yeh, Kuo-Chuan	5,529,485	3.42%	0	0	7,000,000	4.33%	Furong International Investment Co., Ltd.	Person in charge	none
Li, Ying-Hsin	4,352,896	2.69%	322,505	0.20%	0	0	none	none	none
Jiayun Investment Co., Ltd.	2,724,000	1.68%	0	0	0	0	none	none	none
Taotech Co., Ltd.	2,590,311	1.60%	0	0	0	0	none	none	none
Taishin International Bank, acting as a custodian for Well U P Holdings Limited.	2,251,000	1.39%	0	0	0	0	none	none	none
Zhuo, Mei-Yu	1,938,164	1.20%	1,063,213	0.66%	0	0	Chen, Jung-Hui	Spouse	none
Chen, Jung-Hui	1,063,213	0.66%	1,938,164	1.20%	0	0	Zhuo, Mei-Yu	Spouse	none

2.9 Disclosure of the combined shareholdings and percentage held by the company, its directors, managers, and directly or indirectly controlled businesses in the same invested company

As of April 24,2026

Unit: Shares; %

Invested Business	Investment by the Company		Investment by Directors, Managers, and Businesses Directly or Indirectly Controlled by the Company Comprehensive Investment		Comprehensive Investment
	No, of Shares	Shareholding Percentage	No, of Shares	Shareholding Percentage	No, of Shares	Shareholding Percentage
Unitech Electronics Co., Ltd (Unitech Electronics)	30,039,000	40.00%	6,318,763	8.41%	36,357,763	48.41%
Jingho Computer Co., Ltd (Jingho Computer)	1,500,000	100.00%	None	None	1,500,000	100.00%
Jingyong Computer Co., Ltd (Jingyong Computer)	1,000,000	100.00%	None	None	1,000,000	100.00%

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III. Fund-raising situation

3.1 Capital and Shares

3.1.1 Sources of Capital

A. History of Share capital formation

As of April 25, 2026
Unit: NT$ ; share

Month/year	Issued Price	Authorized capital		Paid-in Capital		Remarks
		Shares	Amount (NT$)	Shares	Amount (NT$)	Sources of capital	Capital paid in by assets other than cash	Other
Mar. 1979	10	100,000	1,000,000	100,000	1,000,000	Original 1,000,000	none	—
Dec. 1980	10	300,000	3,000,000	300,000	3,000,000	S.P.O. 2,000,000	none	—
Oct. 1986	10	1,500,000	15,000,000	1,500,000	15,000,000	S.P.O. 12,000,000	none	—
Jan. 1988	10	2,000,000	20,000,000	2,000,000	20,000,000	S.P.O. 5,000,000	none	—
Sep. 1990	10	5,000,000	50,000,000	5,000,000	50,000,000	S.P.O. 30,000,000	none	—
Aug. 1991	10	7,000,000	70,000,000	7,000,000	70,000,000	S.P.O. 20,000,000	none	—
Jul. 1993	10	7,700,000	77,000,000	7,700,000	77,000,000	S.P.O. 7,000,000	none	—
Sep. 1995	10	10,700,000	107,000,000	10,700,000	107,000,000	Acquisition 10,000,000
S.P.O. 20,000,000	none	—
Jul. 1996	22	16,410,000	164,100,000	16,410,000	164,100,000	S.P.O. 25,000,000	none	Jul.18, 1996
No.(85)Tai-Cai-Certificate(1)
No.41670
	10					Earning to Capital increase 22,470,000
Earning to Capital increase 9,630,000
Jul. 1997	22	25,000,000	250,000,000	25,000,000	250,000,000	S.P.O. 20,260,000	none	May.20, 1997
No.(86)Tai-Cai-Certificate(1)
No.40771
	10					Earning to Capital increase 36,102,000
Earning to Capital increase 29,538,000
Aug. 1998	43.5	50,000,000	500,000,000	42,749,000	427,490,000	S.P.O. 100,000,000	none	Jun.4, 1998
No.(87)Tai-Cai-Certificate(1)
No.44917
	10					Earning to Capital increase 50,000,000
Earning to Capital increase 25,000,000
Employee Stock Ownership Plan 2,490,000

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Month/year	Issued Price	Authorized capital		Paid-in Capital		Remarks
		Shares	Amount (NT$)	Shares	Amount (NT$)	Sources of capital	Capital paid in by assets other than cash	Other
Jul. 1999	10	56,211,400	562,114,000	56,211,400	562,114,000	Earning to Capital increase 64,123,500
Capital surplus to Capital increase 64,123,500
Employee Stock Ownership Plan 6,377,000	none	Jun. 14, 1999.
No.(88)Tai-Cai-Certificate(1)
No.55295
Aug. 2000	10	153,665,000	1,536,650,000	83,981,700	839,817,000	Earning to Capital increase 84,317,100
Capital surplus to Capital increase 84,317,100
Employee Stock Ownership Plan 9,068,800	none	May 28, 2000.
No.(89)Tai-Cai-Certificate(1)
No.43198
	50					S.P.O. 100,000,000	none	May 29, 2000
No.(89)Tai-Cai-Certificate(1)
No.42315
Aug. 2001	10	163,665,000	1,636,650,000	101,702,100	1,017,021,000	Earning to Capital increase 75,583,530
Capital surplus to Capital increase 92,379,870
Employee Stock Ownership Plan 9,240,600	none	July 5, 2001
No.(90)Tai-Cai-Certificate(1)
No.143347
Aug. 2002	10	163,665,000	1,636,650,000	118,667,800	1,186,678,000	Earning to Capital increase 61,021,260
Capital surplus to Capital increase 101,702,100
employee Stock Ownership Plan6,933,640	none	July 16, 2002.
No.(91)Tai-Cai-Certificate(1)
No.139612
Sep. 2003	10	228,952,000	2,289,520,000	139,986,900	1,399,869,000	Earning to Capital increase 106,801,020
Capital surplus to Capital increase 94,934,240
employee Stock Ownership Plan11,455,740	none	July 30, 2003.
No.(92)Tai-Cai-Certificate(1)
No.134452
Nov. 2003	10	228,952,000	2,289,520,000	137,802,900	1,378,029,000	Cancellation of Treasury Stock 21,840,000	none	Nov. 27, 2003
Jin So Sun Tzu
No. 09201324460
Aug. 2004	17.5	263,952,000	2,639,520,000	137,837,185	1,378,371,850	Convertible bonds 342,850	none	Aug. 10, 2004
Jin So Sun Tzu
No. 09301144610
Oct. 2004	10	263,952,000	2,639,520,000	151,721,052	1,517,210,520	Earning to Capital increase 57,877,220
Capital surplus to Capital increase 68,901,450
Employee Stock Ownership Plan 12,060,000	none	Oct. 7, 2004
Jin So Sun Tzu
No.09301181860
Nov. 2004	12.7	263,952,000	2,639,520,000	151,791,918	1,517,919,180	Convertible bonds 708,660	none	Nov. 22, 2004
Jin So Sun Tzu
No.09301220070

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Month/year	Issued Price	Authorized capital		Paid-in Capital		Remarks
		Shares	Amount (NT$)	Shares	Amount (NT$)	Sources of capital	Capital paid in by assets other than cash	Other
Apr. 2005	12.7	263,952,000	2,639,520,000	151,839,162	1,518,391,620	Convertible bonds 472,440	none	Apr. 12, 2005
Jin So Sun Tzu
No.09401058180
May 2005	12.7	263,952,000	2,639,520,000	153,571,443	1,535,714,430	Convertible bonds 17,322,810	none	May 26, 2005
Jin So Sun Tzu
No.09401087510
Aug. 2005	12.7	263,952,000	2,639,520,000	156,350,965	1,563,509,650	Convertible bonds 27,795,220	none	Aug. 25, 2005
Jin So Sun Tzu
No.09401165030
Sep. 2005	10	263,952,000	2,639,520,000	163,162,131	1,631,621,310	Earning to Capital increase 60,735,660
employee Stock Ownership Plan7,376,000	none	Sep. 20, 2005
Jin So Sun Tzu
No. 09401184430
Feb. 2006	12.7	263,952,000	2,639,520,000	179,204,210	1,792,042,100	Convertible bonds 151,653,290	none	Feb. 20, 2006
Jin So Sun Tzu
No. 09501028390
	13.9					Conversion of stock options8,767,500
Mar. 2006	12.22	263,952,000	2,639,520,000	179,392,424	1,793,924,240	Convertible bonds 1,882,140	none	Mar. 17, 2006
Jin So Sun Tzu
No. 09501044450
May 2006	12.22	263,952,000	2,639,520,000	179,580,639	1,795,806,390	Convertible bonds 1,882,150	none	May 11, 2006
Jin So Sun Tzu
No. 09501087290
Sep. 2006	10	320,000,000	3,200,000,000	189,506,871	1,895,068,710	Earning to Capital increase 89,790,320
Employee Stock Ownership Plan9,472,000	none	Sep. 18, 2006
Jin So Sun Tzu
No. 09501210700
Nov. 2006	11.8	320,000,000	3,200,000,000	189,561,371	1,895,613,710	Conversion of stock options 545,000	none	Nov. 17, 2006,
Jin So Sun Tzu
No. 09501259340
	12.2
Mar. 2007	11.57	320,000,000	3,200,000,000	191,873,273	1,918,732,730	Convertible bonds 5,531,520	none	Mar. 1, 2007
Jin So Sun Tzu
No.09601038050
	11.8					Conversion of stock options17,587,500
	12.2
May 2007	11.57	320,000,000	3,200,000,000	195,845,559	1,958,455,590	Convertible bonds 25,496,860	none	May 9, 2007
Jin So Sun Tzu
No.09601100480
	11.8					Conversion of stock options14,226,000
	12.2
Aug. 2007	11.57	320,000,000	3,200,000,000	199,836,572	1,998,365,720	Convertible bonds 26,447,630	none	Aug. 20, 2007
Jin So Sun Tzu
No. 09601200630
	11.8					Conversion of stock options 13,462,500
	12.2
Sep. 2007	10	320,000,000	3,200,000,000	209,668,462	2,096,684,620	Earning to Capital increase 88,153,900
Conversion of stock options 10,165,000	none	Sep. 12, 2007
Jin So Sun Tzu
No.09601223430

78 -

Month/year	Issued Price	Authorized capital		Paid-in Capital		Remarks
		Shares	Amount (NT$)	Shares	Amount (NT$)	Sources of capital	Capital paid in by assets other than cash	Other
Nov. 2007	11.02	320,000,000	3,200,000,000	211,862,955	2,118,629,550	Convertible bonds 19,878,930	none	Nov. 16, 2007 Jin So Sun Tzu No.09601283660
	11.2					Conversion of stock options 2,066,000
Mar. 2008	11.02	320,000,000	3,200,000,000	212,723,558	2,127,235,580	Convertible bonds 3,176,030	none	Mar. 06, 2008 Jin So Sun Tzu No.09701053300
	11.2					Conversion of stock options 5,430,000
May 2008	11.2	320,000,000	3,200,000,000	213,199,808	2,131,998,080	Conversion of stock options 4,762,500	none	May 22, 2008 Jin So Sun Tzu No.09701116880
Aug. 2008	11.2	320,000,000	3,200,000,000	213,530,808	2,135,308,080	Conversion of stock options 3,310,000	none	Aug. 26, 2008 Jin So Sun Tzu No.09701207910
Oct. 2008	11.2	320,000,000	3,200,000,000	214,092,808	2,140,928,080	Conversion of stock options 5,620,000	none	Oct. 20, 2008 Jin So Sun Tzu No.09701265580
Feb. 2009	10	320,000,000	3,200,000,000	209,212,808	2,092,128,080	Cancellation of Treasury Stock 48,800,000	none	Feb. 16, 2009 Jin So Sun Tzu No.09801028260
Apr. 2009	10	320,000,000	3,200,000,000	205,357,808	2,053,578,080	Cancellation of Treasury Stock 38,550,000	none	Apr. 14, 2009 Jin So Sun Tzu No.09801072150
Jul. 2009	10	320,000,000	3,200,000,000	164,286,246	1,642,862,460	Cancellation of Treasury Stock 410,715,620	none	Jul. 21, 2009 Jin So Sun Tzu No.09801160660
Nov. 2011	10	320,000,000	3,200,000,000	161,735,846	1,617,358,460	Cancellation of Treasury Stock 25,504,000	none	Nov. 14, 2011 Jin So Sun Tzu No. 10001260170

B. Type of shares

As of April 25,2026

Type of shares	Authorized Capital			Remarks
	Outstanding shares	Unissued shares	Total
Common Shares	161,735,846	158,264,154	320,000,000	Including Employee Stock Options 20,000,000 shares Including Number of convertible shares of convertible bonds 60,000,000 shares

C. Regarding the information on the overall declaration system : Not Applicable

3.1.2 List of Major Shareholders

As of April 25, 2026

| Share
Name of the major shareholders | Shareholding | Shareholding (%) |
| --- | --- | --- |
| Hi-Jet Incorporation | 42,707,981 | 26.41% |
| Shiteh Organic Pharmaceutical Co., Ltd. | 7,500,000 | 4.64% |
| Furong International Investment Co., Ltd. | 7,000,000 | 4.33% |
| Yeh, Kuo-Chuan | 5,529,485 | 3.42% |
| Li, Ying-Hsin | 4,352,896 | 2.69% |
| Jiayun Investment Co., Ltd. | 2,724,000 | 1.68% |
| Taotech Co., Ltd. | 2,590,311 | 1.60% |
| Taishin International Bank, acting as a custodian for Well U P Holdings Limited. | 2,251,000 | 1.39% |
| Zhuo, Mei-Yu | 1,938,164 | 1.20% |
| Chen, Jung-Hui | 1,063,213 | 0.66% |

3.1.3 The dividend policy of the Company is as follows

A. Dividend policy

When there is a surplus in the annual financial statements, the Company will distribute it in the following order:

Payment of taxes and donations as required by law.
Compensation for past deficits.
Allocation of 10% to legal reserves.
As needed, special surplus reserves will be set aside or released in accordance with the law.
The remaining balance, together with the accumulated undistributed profits from previous years, will be considered as distributable profits. The Board of Directors will propose a profit distribution plan for approval by the shareholders' meeting.

The Company will take into account the Company's environment and growth stage, as well as future funding needs and long-term financial planning, and satisfy shareholders' cash flow needs. The actual distribution of profits will not be less than 50% of the distributable profits, with cash dividends as the priority. The Company may also distribute dividends in the form of stock dividends, but the proportion of stock dividends shall not exceed 50% of the total dividends.

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B. Regarding the proposed dividend distribution for this shareholders' meeting

The Company's net profit after tax for the 2025 fiscal year was NT$512,681,310. When added to the undistributed earnings at the beginning of the period of NT$130,807,663, after deducting other comprehensive income (actuarial gains/losses on defined benefit plans) of NT$383,435, setting aside NT$270,293 for the special reserve, and deducting the statutory reserve (10%) of NT$51,229,788, the distributable earnings for the current fiscal year amount to NT$591,605,457. which is proposed to be distributed as follows in accordance with the "Articles of Incorporation":

The Company's 2025 earnings distribution has been resolved by the board of directors, and it is proposed to allocate cash dividends of NT$ 485,207,538 to shareholders. (Please refer to the profit distribution table).

The criteria for the ex-dividend date and distribution date will be determined by the chairman after the 2026 annual shareholders' meeting.
The cash dividend will be rounded down to the nearest whole number (with fractions below one yuan disregarded). Any resulting fractional amount will be transferred to the Company's Employee Welfare Committee.
If the Company repurchases or other reasons, its own shares and the number of outstanding shares changes, resulting in a change in the dividend payout ratio, the chairman is authorized to adjust and handle relevant matters.

Note: The above resolution was passed by the Board of Directors on March 10, 2026, and has not yet been approved by the shareholders' meeting.

Distribution of Earnings in 2025
Unit: NT$

Item	Amount
Unappropriated Retained Earnings At Beginning	130,807,663
Net Profit after Tax	512,681,310
Other Comprehensive Income, Net	(383,435)
Appropriation of Special Reserve	(270,293)
Legal Reserve (10%)	(51,229,788)
Retained Earnings Available for Distribution	591,605,457
Items of distribution :
Cash dividend to shareholders	(485,207,538)
Unappropriated retained earnings at end	106,397,919

C. If the dividend policy is expected to change significantly, it should be stated: No significant change in dividend policy.

3.1.4 Effect of the proposed gratis allotment of shares at the shareholders' meeting on the Company's operating results and earnings per share: The proposed gratis allotment of shares for the shareholders' meeting is not applicable.

3.1.5 Remuneration for employees and directors

A. The percentage or scope of remuneration for employees and directors as stated in the Articles of Incorporation

If the Company makes a profit in a year, it shall set aside 3% to 12% as remuneration to employees (40% to 60% of the total amount of employee compensation under this provision shall be allocated to frontline employees) and not more than 2% as remuneration to directors. However, if the Company has accumulated losses, the amount of compensation should be reserved in advance.

B. The basis for estimating the amount of compensation to employees and directors, the basis for calculating the number of shares for employee compensation distributed by stock, and the accounting treatment if the actual amount of distribution differs from the estimated amount

The amount of compensation to employees and directors is estimated based on the appropriation of 3% to 12% of the annual profit in accordance with the Articles of Incorporation, and the percentage of compensation to employees and directors shall not exceed 2%. However, if the Company still has accumulated losses, the amount of compensation should be reserved in advance. If the actual amount of the distribution differs from the estimated amount, the difference is accounted for as a change in accounting estimate and recorded as profit or loss in the following year.

C. The Board of Directors approved the distribution of remuneration

The amount of employees' remuneration and directors' remuneration distributed in cash: Employees' remuneration: NT$42,116,759 distributed in cash, which is not different from the estimated amount of NT$42,116,759 recognized as expenses. Directors' remuneration: NT$9,228,264 distributed in cash, which is not different from the estimated amount of NT$9,228,264 recognized as expenses.
The amount of employee compensation distributed by stock and its proportion to the total amount of net income after tax and total employee compensation in the individual or individual financial statements for the period: The Board of Directors did not distribute employee compensation by stock.
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D. Actual distribution of compensation to employees, directors in the previous year 2024
The actual distribution of employees' and directors' remuneration in 2024 was as follows: The distribution of employees' remuneration (cash) of NT$35,110,891 and directors' remuneration (cash) of NT$7,772,996 was the same as the original approved distribution.

3.1.6 Repurchase the Company Shares : Not Applicable.

3.2 Bonds Implementation Status : Not Applicable.

3.3 Preferred Shares : Not Applicable.

3.4 Overseas Depository Receipts : Not Applicable.

3.5 Employee Stock Options : Not Applicable.

3.6 Information regarding Management Team Members and the Top Ten Employees who have acquired employee stock option certificates, including their names, the quantity of stock options obtainable by said certificates, and their exercise status : Not Applicable.

3.7 Restricted Stock Awards : Not Applicable.

3.8 Information regarding Management Team Members and the Top Ten Employees who have acquired Restricted Stock Awards, including their names and the current status of their procurement : Not Applicable.

3.9 Issuance of New Shares for Acquisition or Exchange of Other Companies' Shares : Not Applicable.

3.10 Financing Plans and Implementation

3.10.1 Plan
As of one quarter prior to the printing date of the annual report, each previous issuance or private placement of marketable securities has not been completed or has been completed within the last three years and the benefits of the program have not yet been realized : Not Applicable.

3.10.2 Execution : Not Applicable.

3.11 Information on Securities Issued Through Private Placements : Not Applicable.

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3.12 The current status of subsidiary ownership or disposition of company shares : Not Applicable.

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IV. Operations Profile

4.1 Business Content

4.1.1 Scope of Business

A. Business Content

The Unitech Group's main business activities are as follows:

Engaging in domestic channel sales of various information technology (IT) products.
Conducting research, development, design, and manufacturing of " Automatic Identification Data Capture Products " (AIDC products) under our own brand, Unitech, for global marketing.

B. Business Proportions

Item	2025
	Amount (thousands)	Ratio (%)
Sales Distribution of Information Technology Products	25,950,486	91%
Sales Distribution of Automatic Identification Data Capture Products	2,451,489	9%
total	28,401,975	100%

C. Current Product and Service Offerings

Sales of Information Technology Products: Network servers, personal computers, laptops, tablets, network devices, graphic devices, printing devices, display devices, wearable devices, storage devices, DIY components for personal computers, digital cameras, digital monitors.
Research, design, and manufacturing of "Automatic Identification Data Capture Products": Through our self-established overseas locations, we sell products such as military-grade mobile computers, barcode scanners, RFID readers, access Control and Security Terminal, and related software through local distribution partners. In the Taiwan market, the company also engages in the distribution of barcode printers, electronic shelf labels (ESLs), intelligent logistics automation and warehouse management solutions, as well as related accessories and consumables.

D. Planned Development of New Products and Services

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In the field of information technology (IT) product channel business, we will continue to develop and expand commercial information products required by the institutional market and consumer information products required by the retail market.
In the automated data collection product segment, our R&D efforts are centered on “ultimate performance” and “application intelligence.” On the hardware side, we continue to enhance the stability and durability of our military-grade mobile computers and industrial tablets to ensure operational reliability in harsh environments, while diversifying our product portfolio to include RFID readers, DPM readers, and wearable devices. On the software side, we focus on developing industrial-grade AI OCR and edge computing technologies to address data collection challenges in complex scenarios. Through IoT modules, we achieve high levels of hardware-software integration to build efficient, resilient smart transformation platforms for our customers.

4.1.2 Industry Overview

A. Current Status and Development of the Industry

The market for information technology (IT) product distribution can be divided into two major segments: the consumer product market and the institutional product market. The consumer product market primarily involves retail sales of products intended for personal or household use. On the other hand, the institutional product market focuses on high-value products that require specialized service capabilities from distributors. The industry has formed a situation where there is a division of labor into three segments: upstream, midstream, and downstream. Upstream manufacturers are responsible for product design, research and development, manufacturing, and brand promotion. Midstream distributors are responsible for stocking, distribution services, product application, and maintenance. Downstream retailers are responsible for explaining product functionality to end-users and addressing on-site usage issues. Distributors in the consumer product market and institutional product market require different sets of professional capabilities due to the varying purposes, environments, and service needs of their customers. It is essential for distributors to possess the specific expertise needed to meet the demands of their respective customer markets in order to succeed and operate effectively.
Due to the rise of the Internet and the popularity of various wireless applications, data collection automation has become a powerful tool to reduce costs, improve efficiency, streamline business operations, and provide timely/effective monitoring and control. The related applications are diverse, and the industry has a wide space for development, such as smart logistics, smart manufacturing, smart warehousing, smart retail, and data collection for land, sea, and air transportation and distribution. Additional applications include utility meter reading and management (covering water, electricity, gas, and
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parking), point-of-sale and checkout systems, order and inventory management, mobile workforce operations, identity verification, healthcare administration, postal services, law enforcement, and more.

B. Interrelationship of Upstream, Midstream, and Downstream in the Industry

The Group operates in the information industry as a "channel operator" and a "manufacturer of automatic identification data capture products."

For the channel operators, their upstream primarily consists of various technology product manufacturers and brand owners. As a midstream channel operator, they provide a comprehensive large-scale sales channel network to upstream manufacturers, helping them save sales and management costs. They also offer value-added services such as storage, maintenance, and technical support to downstream value-added manufacturers, distributors, and specialty stores. These services enable downstream businesses to reduce inventory and maintenance costs, thus lowering their operational risks. Additionally, as a midstream channel operator, they can consolidate procurement from downstream businesses and leverage economies of scale to negotiate better prices with upstream manufacturers. Through flexible inventory management and marketing strategies, they distribute products to downstream businesses.

In the automatic identification data capture industry, the Group plays an upstream role as a brand and manufacturer. The midstream primarily consists of system integrators, value-added resellers, distributors, and direct sales departments of certain manufacturers. The midstream provides additional value to downstream industries by offering application system development, system integration, technical support, maintenance services, and storage. These value-added services help expand the market and reduce operational risks. In summary, through the specialized division of labor among upstream, midstream, and downstream players, the overall efficiency of the information industry can be enhanced.

The Group's upstream, midstream, and downstream industry relationships are illustrated as follows:

1. Information Technology Products

2. Automatic Identification Data Capture Products

C. Various Product Development Trends

In the field of information technology products, due to technological advancements, there is a constant emergence of new applications for various technology and information products. These products emphasize miniaturization, portability, high speed, and internet connectivity. With a wide range of product types available, most manufacturers can only offer a portion of them. To enhance competitiveness and reduce costs, many manufacturers choose to distribute their products through distributors. Distributors, dealing with multiple product categories, achieve economies of scope, enabling them to efficiently provide diverse products required by downstream distributors.
Automatic identification solutions are built on the core principles of rugged durability and real-time data transmission. As industrial AI technology matures, products are evolving comprehensively toward "deep intelligence" and "ultimate stability." Trends indicate that industrial-grade AI OCR applications have become critical in automated environments; by enhancing the recognition of text on damaged or complex backgrounds, they can significantly optimize data collection efficiency. At the same time, market demands for equipment stability in extreme environments are becoming increasingly stringent. Our company will continue to strengthen hardware resilience and integrate edge computing with next-generation communication technologies, transforming terminal devices from simple recording tools into highly reliable, intelligent platforms capable of supporting decision-making.

D. Competitive Situation

In the information technology industry, there is a clear trend towards both maximization and minimization. Large-scale distributors, due to their large procurement volume, strong bargaining power, and low procurement costs, benefit from economies of scale in transportation, warehousing, and other aspects. As a result, once they reach a certain scale, their investment requirements for further growth become limited, making them highly competitive. Small-scale distributors, specializing in specific applications, can provide customized services and obtain sufficient profits. The survival space for mid-sized distributors is shrinking, and they are expected to exit the market. The Group positions

itself as a midstream channel operator in the technology and information product industry and has a considerable competitive advantage due to reaching the scale threshold.

"Unitech" is among the top ten brands in the global automatic identification data capture industry. It competes with major manufacturers in Europe, the United States, Japan, and other regions through outstanding product design, flexible manufacturing capabilities, competitive costs, and comprehensive technical services. In recent years, low-cost competition from emerging countries has become a challenge for mid-to-low-end products.

4.1.3 Technology and Research & Development Overview

A. R&D Expenditure

Our product development primarily focuses on industrial-grade mobile computers, handheld devices, RFID technologies, barcode applications, as well as system software and industry-specific application software required for various data identification and data collection needs. We integrate products and applications with functionalities such as barcode scanning, RFID reading, wireless data transmission, 5G communication, and positioning technologies. In fiscal year 2025, the company's R&D expenditure totaled NT$151.177 million.

"Unitech" products have repeatedly received recognition such as the Taiwan Excellence Award and the German iF Product Design Award, establishing a good reputation in major markets such as the United States, Europe, Japan, and domestically.

B. Successful R&D Technologies or Products

WD200P: Wearable mobile computer
HT730P: 5G handheld mobile computer with keyboard, supporting multiple barcode scanners and operation in low-temperature environments
RP300 and peripherals: Long-range UHF mobile reader supporting EA530, EA660, and iPhone
RT112 WoA: Industrial-grade Windows on ARM tablet for the 5G IoT platform
EA530 and peripherals: Industrial-grade mobile computer with built-in short-range UHF, along with a corresponding docking station and 4-slot battery charger
EA660 Android 15 version
Enterprise Keyboard v1.2 software: Provides OCR and barcode recognition, with a new automatic matching mode
EBrowser v1.1 software: Enterprise browser, with a new standard licensing mode.
ELauncher v2.2 software: Enterprise desktop, with a new profile feature.
StageGO v2.3 software: Enterprise deployment software; adds management settings and
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supports multiple new models

TagAccess v2.0 software: Adds barcode functionality and supports new UHF products, including the RP300, EA530, and PA768e
ScanBridge v1.1 software: Supports new scanners and the RT112 WoA

4.1.4 Long-Term Business Development Plan

A. Short-term

Continuously expand the breadth and depth of the information technology product line.
Focus on resource utilization efficiency and productivity management to enhance corporate value.
Expand the use of ERP, CRM, and other systems to conduct market development, customer management, product management, and profit management using cutting-edge technology.
Strengthen global strategic alliances and technical collaboration to accurately identify the diverse demands for high-, mid-, and low-end products across different regional markets. Actively develop original design manufacturer (ODM) services for 5G products, providing cost-effective integrated solutions to expand our market share advantage.
We will focus on key markets and emerging regions, optimizing resource allocation in key markets such as India, Vietnam, Central and South America (e.g., Brazil and Mexico), and Northern Europe; for large-scale flagship projects in the U.S., the U.K., France, Japan, and Taiwan, we will strengthen bid management and execution capabilities to increase the success rate of winning contracts.
We will advance our hardware-software integration strategy, continue to leverage the advantages of this integration, and strengthen our core competitiveness. We will focus on promoting next-generation RFID technology and the full range of MFi-certified iOS scanning products (such as the RP300 and SL220) to precisely meet the high-growth demands of the retail and logistics markets.
Develop smart automation management solutions, deepen strategic partnerships with leading global automation equipment manufacturers (such as Geek+), set a revenue growth target of over 30%, and accelerate our expansion into the smart automation management market.
Seize the business opportunities presented by "Made in Taiwan" (MIT), capitalize on the trend of manufacturing investments and factory relocations returning to Taiwan, and leverage local production and service advantages to expand market share in Taiwan.
We are enhancing our global technical service and support network and continuing to expand the professional teams of Technical Product Managers (TPMs) and Field Application Engineers (FAEs) at our regional operational centers. By leveraging our deep technical expertise, we are accelerating the efficiency of new product launches and
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strengthening our capacity to provide real-time support for large-scale global projects.

Optimize supply chain and production efficiency, continuously improve supply chain management, and increase capacity utilization and the level of production automation; leverage economies of scale to optimize product cost structures and strengthen our competitive position against leading international brands.

B. Long-term

Steadily expand the scale of operations, adhering to the principles of balanced growth, profitability, and risk management.
In the field of information technology products, focus on refined and information-based management from a process perspective to efficiently serve customers and generate profits in a low-margin environment.
In the field of automated data collection products, we are building an AIoT cloud-integrated ecosystem: extending from front-end terminal products to "edge-to-cloud" connectivity technologies, we are deepening our expertise in AI-driven applications (such as 3D measurement and optical character recognition, OCR), and combining cloud and IoT industry trends to build a comprehensive smart industrial ecosystem.
Provide high-value-added hardware and software integration solutions and professional services; accumulate a track record of large-scale implementations in key industries (such as cold chain, explosion-proof systems, semiconductors, and pharmaceutical traceability management); and consolidate and enhance the leadership position of our proprietary brand in the global market.
In response to global sustainability trends, we have integrated green strategies into our product development process and are committed to creating eco-friendly solutions that are energy-efficient and high-performing. Through modular design, we extend product lifecycles and improve recycling efficiency; we also leverage RFID technology to optimize smart logistics management and reduce resource waste, working hand in hand with our customers to achieve the sustainable goal of net-zero emissions.

4.2 Overview of Market and Production/Sales Situation

4.2.1 Market Analysis

A. Sales and Distribution of Company's Main Products and Services by Region

Unit: NT$ thousands

| Fiscal Year
Sales Region | 2024 | | 2025 | |
| --- | --- | --- | --- | --- |
| | Revenue Amount | Proportion | Revenue Amount | Proportion |
| Domestic | 22,852,931 | 95.1% | 27,317,639 | 96.2% |
| Export | 1,182,059 | 4.9% | 1,084,336 | 3.8% |
| Total | 24,034,990 | 100.0% | 28,401,975 | 100.0% |

B. Market Share

Referring to the ranking of the "Service Industry" in Taiwan by CommonWealth Magazine in 2025, Unitech Computers ranked 81st nationwide and 18th in the category of "Information, Communication, and IC Channels."
According to the latest data from VDC (Venture Development Corp.), a market research firm specializing in automatic data collection, our subsidiary, Jinglian Electronics, has maintained its 8th-place ranking in the global market for small industrial-grade mobile computers, with its market share increasing to approximately 1.6%. In the North American market alone, the company ranks 5th. Regarding the domestic market, although there are no widely accepted third-party objective statistics, based on publicly available information and revenue figures from major domestic competitors, the Company assesses that it has firmly established a leading position in terms of domestic market share.

C. Future Supply and Demand Situation and Growth of the Market

Regarding the forecast for the Taiwanese information technology product market in 2026, the demand remains strong, but there are factors causing material shortages, resulting in a trend of slow growth. The Group has recognized this trend and will take appropriate measures to address it.
According to data from research firm VDC Research, the global rugged handheld computer market reached $1.806 billion in the first half of 2025, representing a 7.4% year-over-year increase. Looking at long-term trends, the market is projected to grow to $4.33 billion by 2030, with a compound annual growth rate (CAGR) of 4.2%. In terms of geographic distribution, Europe and the Americas remain the primary revenue drivers: the U.S. market reached $701 million in the first half of the year, leading with a 10% annual growth rate; the European market followed closely behind at $621 million. Meanwhile, the Asia-Pacific (APAC) region demonstrated strong growth momentum, with a first-half growth rate of 7%, and is considered the strategic region with the greatest growth

potential.

D. Competitive Advantages

Information Technology Products

(1) Distribution of world-class information product brands

The Group's sales include renowned global brands such as HP, Apple, Lenovo, ViewSonic, Logitech, Canon, Samsung, as well as local companies such as ASUS, BenQ, Transcend, and other world-famous brands. Information products are constantly evolving with varying quality and functionality, and consumers place particular emphasis on brands when making purchasing decisions, especially in institutional markets such as government agencies, schools, and various enterprises. Therefore, the Group has a competitive advantage with its access to world-class brand products.

(2) Marketing Presence Nationwide

As the reliance on information products deepens in various industries, modern information products play an indispensable role in the operational processes of institutional users. Timely and rapid support capability has become an important consideration for customers. The Group has six marketing and service centers nationwide, from north to south, staffed with dedicated pre-sales and after-sales service engineers, enabling timely resolution of customer issues across the country. This has earned the trust and reliance of customers, creating a competitive advantage.

(3) Automated Logistics Center

The Group completed the construction of the Linkou Logistics Center in early 2001. Equipped with an automated storage system and computerized operations, the center significantly enhanced the distribution and warehousing efficiency for information technology products. In late 2006, the Southern Logistics Center located in the Gangshan Banzhou Industrial Park was completed and became operational. In 2021, the second warehouse at the Linkou Huaya site was also completed and put into use. Together, these facilities provide a total usable area of approximately 7,000 ping, enabling the Group to offer customers island-wide fast and accurate deliveries at relatively low cost.

(4) Abundant And Excellent Human Resources

The Group has a good personnel system that promotes harmonious labor relations, and due to its long-term emphasis on education and training, it has cultivated a large number of professional and experienced managers compared to its industry peers. In the rapidly changing information market, professional and sharp managers are needed to seize market opportunities. Generally speaking, the information industry is generally faced with a shortage of talent, leading to high turnover rates. However, the Group has abundant and highly stable professional managerial talent, giving it a considerable advantage in market expansion and competition.

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(5) Comprehensive Computerized Operations

The Group adopts computerized operations in various operations such as production, sales, human resources, and finance. It effectively enhances the quality and efficiency of operations through internal/external websites and email as communication channels for internal and external colleagues. By using computer systems for quantitative analysis, monitoring accounts receivable and inventory, and controlling customer credit limits, the Group has significantly reduced the number of days of accounts receivable and inventory and effectively controlled the occurrence of bad debts, leading to a significant improvement in operational performance.

(6) Cross-Economic Scale and Declining Operating Expense Ratio

The Group has expanded its business operations in the information product distribution market beyond the economic scale. Due to its large quantities and high amounts of purchases, it has strong bargaining power. Its revenue has been growing year by year, while the personnel and expenses have not grown proportionally due to effective control. As a result, the operating expense ratio has been decreasing year by year. In the face of competition from peers, the Group enjoys the advantage of low procurement costs and low expense ratios, resulting in better profits and a favorable position.

Automatic Identification Data Capture Products

(1) Global Marketing Channels for Comprehensive Market Insights

The Group has established a complete global marketing network and has subsidiaries in major regions such as the United States, Europe, Japan, and China to operate the "Unitech" brand. Through local distributors, it expands its business and not only collects the latest market and technological trends in the local areas but also provides customers with timely technical support and after-sales consultations. By having a deep understanding of the market, the Company strengthens its competitive advantage, enabling it to compete with international giants.

(2) Complete Product Line and Globally Recognized Brand

After more than 40 years of operations, the "Unitech" brand has gained significant global recognition and has fully grasped market demands. With a complete product line, it has gained recognition in major markets worldwide and is adopted by many well-known multinational companies, providing strong support for the Group's operations.

(3) Professional R&D Team and Complete Product Line Development

The Group has accumulated extensive experience in the development of automatic identification data capture products, fully grasping key technologies and establishing independent research and development capabilities. In recent years, we have launched a wide range of military-industrial-grade mobile computers with open operating systems and miniaturized pocket-sized scanners, which have helped to establish the Group's position in the global data collection field. Therefore, the experienced R&D team and complete product line are the Group's key advantages in maintaining a competitive edge

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in the industry.

(4) Abundant and Excellent Human Resources

The Group has long emphasized talent cultivation and harmonious labor relations, resulting in an abundant number of professional and experienced managers compared to its industry peers. As the automatic identification data capture industry belongs to a niche market, it requires professional and sharp managers to grasp market opportunities. The Group's management and R&D personnel have long been engaged in the field of mobile computers and barcode scanners, providing a deep understanding of business trends and the environment. In particular, through overseas subsidiaries, it has established a solid team in major global markets, giving it a significant advantage in market expansion and competition.

E. Favorable and Unfavored Factors

Favorable Factors

(1) Information Technology Products

(A) Large Industry Development Space

In the field of information/technology products, the rapid rise of wireless network applications, multimedia applications, cloud computing applications, enterprise digitization, and government policies promoting business electronification have led to the thriving development of the domestic natural persons computer and peripheral equipment industry.

(B) Complete Product Line and High Brand Recognition

With over 40 years of strong market experience, the Group is able to grasp market demand and gain recognition from world-renowned brands due to its strong engineering capabilities. The Group's technology product distribution covers various applications such as office automation (OA), design automation (DA), factory automation (FA), and personal use. The products come from globally renowned brands such as HP, Apple, Lenovo, Viewsonic, ASUS, Acer, etc. The high brand recognition of the products sold by the Group often makes them the preferred choice for customers, creating a competitive advantage in the Group's operations.

The Group has five branch offices throughout Taiwan, making it one of the industry's highest branch densities. This allows the Group to gain in-depth understanding of market demand and provide timely services to customers in various regions.

(D) Business diversification with multiple industries and customers

In the field of information technology products, the Group serves customers from various industries, with approximately 10,000 active customers. This large customer base not only provides the Group with continuous growth momentum but also reduces operational risks due to customer diversification.

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(E) Abundant and Excellent Human Resources

The Group has long valued employee welfare under the concept of "cooperation and shared success," attracting and retaining talented employees. The Group also puts great effort into employee training and development programs to continuously enhance the capabilities of its employees. As of the end of 2025, more than 89.84% of the Group's workforce held a college degree or higher, with an average employee tenure of 11.84 years and an average service tenure of over 20 years for the management team. The Group's abundant and excellent human resources provide a relative advantage for the Group's future growth.

(2) Automatic Identification Data Capture Products

(A) Continuous Expansion of Application Areas

The products and services provided by the Group greatly contribute to improving productivity in product manufacturing and service processes across various industries, effectively raising the level of customer service. With the emergence of new types of smart manufacturing, various automated unmanned services, the rise of online consumption, and the demand for precision logistics and distribution, the products and services provided by the Group are crucial. With the maturity of wireless communication technology, we will soon enter the 5G generation, and digital photography, biometrics, voice recognition, 3D recognition, RFID, etc. will become fully fledged, the application areas and functionalities of automatic identification data capture products continue to expand, which is expected to bring positive benefits to the Group's future business expansion.

(B) Industry Characteristics and Barriers to Entry

Niche market for automatic identification data capture products with high entry barriers for newcomers.

Due to the characteristics of offering a variety of products in small quantities and tailored to customer needs, a deep understanding of user requirements in the industry is necessary to design products that meet market demands in terms of functionality and specifications. Moreover, these products are durable capital equipment, and their prices are not the most important factor in industry competition. Instead, the quality of the products and the ability to serve customers determine their competitiveness, making it difficult for short-term competitors to enter the market.

The Group benefits from the competitive advantage of having its R&D and manufacturing operations based in Taiwan. This strategic positioning enables the company to respond swiftly to rapidly changing market demands, global trade tensions, and shifts in the supply chain landscape.

Unfavorable Factors and Countermeasures

(1) Information Technology Products

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(A) Short Product Lifecycle

Information technology is constantly evolving, with new products being introduced, functionalities being enhanced, and prices being lowered. The lifecycle of IT products is shorter compared to consumer electronics products.

Measures taken:

(a) The Group establishes product managers for each product line, who utilize information tools to collect and analyze sales data, providing market trends for effective decision-making in areas such as procurement, sales, and inventory management. This helps improve inventory turnover and reduce obsolete inventory. Product managers also closely monitor industry trends and continuously develop and introduce new products to mitigate sales risks.
(b) In the Group's IT product distribution business, there is a focus on system products for personal computers and peripherals. Compared to component products, these types of products have a longer lifecycle and experience smaller price fluctuations.

(2) Automatic Identification Data Capture Products

(A) Small Variety of Products, Shortened Lifecycle, Increased Operational Risks

Although the generational transition of automatic identification data capture products is not as rapid as general personal computers and their lifecycle is relatively longer, there has been a gradual shortening of the lifecycle recently. Accelerated generational transitions increase the risk of investment recovery in product development and the risk of stocking parts for future maintenance services.

Strategies Implemented:

(a) The Group's research and development unit strengthens compatibility and substitutability with existing product specifications in the design of new products. By increasing the commonality of maintenance parts, future parts reserves are reduced.
(b) The Group carefully estimates sales volume and adopts flexible production management through regular production and sales meetings. This includes combining order-based production with planned production to shorten the production and sales cycle and improve inventory turnover.
(c) Maintaining good relationships with multiple suppliers ensures a stable supply source and effectively manages inventory levels by increasing order frequency and reducing inventory idle situations.

(B) Some applications are used indoors or have low frequency of use, and such markets are being eroded by consumer smartphones and tablets.

Strategies Implemented:

(a) The Group continues to expand scale and improve component commonality to reduce costs.
(b) Continuously developing software that adds value to products, the Group aims to

provide customers with more than just excellent hardware. This includes delivering additional benefits to customers through application software and operational management.

(c) Developed products and applications with RFID reading capabilities to meet customer needs that cannot be fulfilled by standard consumer-grade smartphones and tablets.

4.2.2 Important Uses and Manufacturing Processes of Key Products

A. Important Uses of Key Products

The Main Products and Services	Important Uses or Functions
The main products in automatic identification data capture include: Automatic identification data capture devices, barcode scanning devices, barcode printing devices, etc.	It also provides products and services for data collection in various industries, such as inventory management, order picking, production line data collection, access control, express/transportation management, meter reading, healthcare, and security control, as well as various barcode printing products.

B. Manufacturing Processes

4.2.3 Status of Major Raw Material Suppliers

Product Name	Supplier	Supply Status
Barcode Scan Engine	Zebra,Honeywell,NewLand	Fine
LCD Module	Co-True, BITLAND	Fine
Camera	Jin Sheng Xin	Fine
CPU	PCT, Avent	Fine
IC, etc.	ECS, PCT, Arrow, WT Microelectronics	Fine
Battery	Atemitech, HELIX, TP power	Fine
ME parts	Netvox, KINGBRAND, Liming, Greatper	Fine

The Group's required raw materials are market-standard products or self-developed components, and the Group maintains long-term stable cooperation relationships with various suppliers.

4.2.4 List of major sales and purchase customers in the past two fiscal years.

A. Information on Major Suppliers for the Most Recent 2 Fiscal Years

Unit: NT$ (thousands); %

2024				2025				As of the end of the previous quarter of the fiscal year 2026
Suppliers' names	Amount	Percentage of annual net purchases (%)	Relationship with the issuer	Suppliers' names	Amount	Percentage of annual net purchases (%)	Relationship with the issuer	Suppliers' names	Amount	Percentage of annual net purchases (%)	Relationship with the issuer
Company A	7,620,713	33.85%	None	Company A	9,780,453	36.73%	None	Company A	2,544,738	28.79%	None
Company B	2,719,811	12.08%	None	Company B	2,817,094	10.58%	None	Company B	1,252,649	14.17%	None
Net purchases	22,510,430	100.00%		Net purchases	26,627,673	100.00%		Net purchases	8,839,358	100.00%

B. Information on Major Customers for the Most Recent 2 Fiscal Years

Unit: NT$ (thousands); %

2024				2025				Up until the end of the previous quarter of the fiscal year 2026
Customer name	Amount	Percentage of annual net sales (%)	Relationship with the issuer	Customer name	Amount	Percentage of annual net sales (%)	Relationship with the issuer	Customer name	Amount	Percentage of annual net sales (%)	Relationship with the issuer
No customers accounted for more than 10% of total sales revenue				No customers accounted for more than 10% of total sales revenue				No customers accounted for more than 10% of total sales revenue

4.3 Information of Employees

Fiscal year		December 2024	December 2025	Recent Two Fiscal Years and as of the Date of the Annual Report Printing
Number of employees	Direct Labor	76	74	74
	Indirect Labor	749	763	776
	Total	825	837	850
Average age		41.15	41.87	41.57
Average years of service		11.45	11.84	11.56
Education distribution percentage (%)	Ph. D	0.12%	0.24%	0.24%
	Master’s degree	13.70%	13.86%	13.76%
	College	75.88%	75.74%	76.00%
	Senior high school	10.18%	9.92%	9.65%
	Below senior high school	0.12%	0.24%	0.35%

Note: The above figures do not include temporary workers or part-time employees.

4.4 Information of Environmental Protection Expenditure

The manufacturing process of the Group involves assembly, and therefore, there have been no incidents of environmental pollution.

4.4.1 Losses incurred in the recent fiscal year and up to the date of printing the annual report due to environmental pollution (including compensation and findings of non-compliance with environmental protection regulations). The following information should be provided: date

of penalty, penalty reference number, violated regulations, nature of violation, and details of the penalty. The Group has no such cases.

4.4.2 Estimated amounts and measures to be taken for current and potential future occurrences: The Group engages in the businesses of information product trading and automatic data identification product assembly only, such that no environment protection incident has occurred. The Group has introduced the ISO-14001 information security management system, and the third-party verification has been obtained. Presently, the certificate valid period is December 28, 2023, to December 27, 2026.

4.5 Labor Relations

4.5.1 Employee Benefits, Continuing Education and Training, Retirement System, and Labor-Management Agreements and Employee Rights Protection Measures in the Company

A. Employee Benefits

Our Group has always embraced the principles of respecting human dignity and caring for employees as part of our business philosophy. In order to fully take care of our colleagues and ensure their well-being, we have implemented various employee benefits measures. These measures include year-end bonuses, performance bonuses, employee compensation, labor insurance and national health insurance, company insurance, annual health check-ups, marriage allowances, maternity allowances, funeral subsidies, holiday gifts/vouchers, birthday vouchers, employee travel subsidies, subsidies for graduate studies, and a Workers' Welfare Committee that provides various benefits.

B. Continuing Education and Training for Employees

Our Group has established comprehensive training methods and facilities to meet the learning and development needs of our employees. We have dedicated training venues and have also implemented an e-learning website for convenient access to training materials. In the most recent fiscal year, we allocated approximately NT$1.06 million for training expenses, with a total of 6,412 employees attending training programs. We have planned professional training starting from new employees and extending to personnel in various business and functional areas. The training is organized and conducted in a classified and tiered manner, involving internal senior instructors, external consultants, domestic and international business partners, as well as academic institutions. We aspire to have professional and outstanding employees who can develop excellent products and provide the best service to our customers.

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Training Programs:

(1) Management Development: In order to enhance the knowledge, skills, strategic thinking, problem analysis, and decision-making abilities of our supervisors, regular managerial training programs are organized. These programs aim to improve their leadership and management capabilities, ultimately enhancing departmental performance.

(2) New Employee Training: We conduct regular training programs for new employees each year to familiarize them with our company's organization and industry overview. The training also focuses on imparting correct concepts and effective communication methods in areas such as information handling, telephone etiquette, email communication, and interpersonal skills. The goal is to accelerate the adaptation of new employees to their work and the environment.

(3) Sales Training: We organize regular sales training programs every year to enhance the skills and knowledge required by our sales team. These training sessions aim to improve their expertise in various aspects of sales, including sales techniques, product knowledge, customer relationship management, and negotiation skills. (Including: Persuasion/Closing techniques, Credit limit management methods, Transaction process overview, Financial statement analysis, Presentation skills, Receivables and bad debt prevention... and other related courses)

(4) Professional Training: To enhance employees' professional competence in their respective fields, an annual review of their needs will be conducted to develop an annual professional training plan aimed at improving their work quality and efficiency.

(5) Skills Training: To meet the demands of technological advancements, employees will be scheduled to participate in manufacturer's technical certification courses and other related skills training annually. This will help develop their job-specific skills and enable them to provide superior product maintenance quality to customers.

(6) Self-Growth and Development: The Group has regulations in place for on-the-job education subsidies, encouraging employees to pursue further education and development in their work domain, as long as it does not compromise their work quality. This is aimed at enhancing individuals' knowledge and abilities in their respective fields.

Training Methods:

(1) Internal Training: Each year, the HR department plans, develops, and implements training programs for supervisors, new employees, and sales personnel. These programs aim to enhance employees' skills, impart relevant knowledge and convey the Company's values.

(2) External Training: To meet the specialized knowledge and skill requirements within departments, annual training plans are formulated, and employees are sent to external training institutions for specialized training.

C. Retirement System

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Employees who joined on or after July 1, 2005 (inclusive):
The "New Labor Pension Act" is fully applicable, and 6% of their monthly salary is contributed to the individual retirement account with the Bureau of Labor Insurance.
Employees who joined before July 1, 2005 (excluding):
(1) If they choose the "New Labor Pension Act":
(A) Starting from July 1, 2005 (inclusive), 6% of their monthly salary is contributed to the individual retirement account with the Labor Insurance Bureau.
(B) The pre-July 1, 2005 (excluding) service period under the old system is calculated, and the retirement reserve fund is allocated monthly according to the Employee Retirement Regulations. It is deposited and used in the "Special Account for Supervising the Retirement Reserve Fund of Workers" with the Bank of Taiwan.
(2) If they choose the "Old Retirement Pension System":
Monthly contributions to the retirement reserve fund continue to be made according to the Employee Retirement Regulations, and it is deposited and used in the "Special Account for Supervising the Retirement Reserve Fund of Workers" with the Bank of Taiwan.
(3) Conditions for settlement of the old retirement pension:
Employees who joined before July 1, 2005 (excluding) and have worked continuously for 25 years in the Group may apply for the settlement of the retirement pension based on the old system. In 2025, there was 21 applicant for settlement.

D. Labor Relations

The achievement of the company's operational goals depends on the commitment, dedication, and hard work of its employees; therefore, the company has always placed great importance on maintaining harmonious labor-management relations. The Group has consistently adopted an open and transparent approach toward its employees. Policies regarding salaries, bonuses, benefits, and training are all designed to help employees achieve their personal goals. As a result, labor-management relations within the Group remain harmonious, and no labor disputes have arisen.

E. Working Environment and Personal Safety

The Group places a strong emphasis on safety and operates in an industry where the risk level is generally low. Regular inspections of office spaces and factories are conducted at least once a year by dedicated personnel to ensure compliance with fire safety, alarm systems, and emergency power supply. All office premises and factory sites are equipped with video surveillance systems and access is controlled via card scanning to ensure the personal safety of employees. The General Affairs Department conducts quarterly safety inspections of all offices and issues inspection reports. No significant anomalies were identified in 2025.

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F. Employee Behavior and Ethical Principles

The Group promotes employee behavior and ethical principles through the following measures:

Upon joining the Company, employees are introduced to the principles of loyalty, confidentiality, prohibition of embezzlement, and other ethical guidelines. A service guarantee agreement is signed between the Company and employees, outlining the expected code of conduct and ethical principles.
Guidelines for accepting and handling festival gifts have been established and communicated to all employees, aiming to enhance their behavioral standards, professional ethics, and maintain a culture of integrity.
"Employee Complaint Handling Procedures" and "Unusual Incident Reporting Procedures" have been established. Employees are encouraged to report any violations or integrity issues, and a dedicated unit is responsible for handling such reports promptly.

4.5.2 Losses incurred due to labor disputes, including violations of labor standards identified through labor inspections, and measures taken, should be disclosed in terms of the date of disciplinary action, the disciplinary reference number, the violated regulations, the nature of the violation, and the disciplinary actions taken. As of the most recent annual report publication date, the Group has not experienced any such incidents and therefore has no losses or estimated amounts, or future contingency plans related to labor disputes.

4.6 Cyber Security Management

4.6.1 Information and Communication Security Risk Management Framework, Information and Communication Security Policy, Specific Management Plans, and Resources Invested in Information and Communication Security Management:

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A. Information Security Risk Management Framework:

The Group has established an Information Department responsible for information security risk management and reports to the General Manager/CEO monthly at the board/executive meetings (12 meetings held in 2025). The topics covered include ERP management, server management, network management, data center management, and information security policy review. The information and communication security risk management framework are as follows:

B. Cyber Security Policy, Specific Management Plans, and Resources Invested in Information and Cyber Security Management:

The Group has established a "System Management Department" (consisting of 11 colleagues) and an "Application Development Department" (consisting of 15 colleagues) under the Information Department. Both the parent and subsidiary companies have established separately a Chief Information Security Officer (1 position) and Information Security Engineer (1 position). Although cyber security insurance has not been purchased at the moment, the following cyber security policies have been formulated and reviewed annually to ensure the reasonable assurance of cyber security within the group:

Cyber security Management Regulations: Clear management standards have been established regarding cyber security policies, organizational security, cyber asset classification and control, personnel security, physical and environmental security,

communication and operational management, access control, cyber system development and maintenance, business continuity management, and compliance with relevant cyber regulations. A "Cyber security Audit Checklist" has been implemented, and a self-assessment is conducted annually. For the year 2025, no significant abnormalities were identified.

System, Server, and Data Center Management Regulations: Clear management standards have been established for system security management, environmental security management, system recovery planning and testing. This includes uninterrupted power supply equipment, daily off-site backups, temperature and humidity control in the data center, access control for the data center, communication lines, and procedures for handling exceptional incidents. Annual recovery tests are conducted with no significant abnormalities identified in 2025.
Computer Software Usage Management Regulations: Ensuring the use of legitimate software, standard operating procedures have been established for software license management and auditing. The system automatically performs weekly checks, issuing alerts immediately in case of any abnormalities.
ERP Information System Development and Management Regulations: Clear management standards have been established for ERP operation authorization management, access management, account and password management, functional change procedures, and system issue handling procedures within the Group.
The Group has introduced the ISO 27001 information security management system, and the third-party verification has been obtained. Presently, the certificate valid period is November 16, 2025 to November 15, 2028.

4.6.2 Losses, potential impacts, and countermeasures due to significant information and communication security incidents in the most recent fiscal year up to the date of printing the annual report: The Group has not experienced any such incidents.

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4.7 Significant Contracts

Contract Nature	Parties	Contract Start and End Dates	Main Contents	Restrictive Clauses
Agency Agreement	Hewlett Packard Taiwan Ltd	From April 1, 2026, to March 31, 2027, subject to mutual agreement, the contract will be updated annually.	Agent for the sale of computers and computer peripherals.	—
Agency Agreement	Hp Taiwan Information Technology Ltd.	From April 1, 2026, to March 31, 2027, subject to mutual agreement, the contract will be updated annually.	Agent for the sale of computers and computer peripherals.	—
Agency Agreement	Apple Inc.	From October 1, 2025, to September 30, 2026, subject to mutual agreement, the contract will be updated annually.	Agent for the sale of computers and computer peripherals.	—
Agency Agreement	Asus Technology Incorporation	Effective from January 1, 2004, unless otherwise agreed.	Agent for the sale of computers and computer peripherals.	—
Product Technical Standards	Google Inc.	From Octobar 2019 until the end of the product cycle.	Android Enterprise Recommended Device Program Terms.	—
Strategic Product Partnerships	Apple Inc.	Effective April 2021.	MFi License	—
Strategic Product Partnerships	Google Inc.	From November 2025, to October 2026.	ENTERPRISE DEVICES LICENSE AGREEMENT (EDLA)	—
Strategic Product Partnerships	Microsoft Corp.	Effective May 2025.	Microsoft Partner Program and Related Licensing Terms.	—

V. Review of Financial Status, Performance and Risk Management

5.1 Analysis of Financial Status

5.1.1 Table of Analysis of Financial Status

Unit: NT$ (thousands)

Year Item	2025	2024	Differences
			Amount	%
Current assets	8,554,500	7,989,411	565,089	7.07
Property, plant and equipment	1,360,436	1,373,957	(13,521)	(0.98)
Intangible assets	56,959	64,930	(7,971)	(12.28)
Other assets	371,843	325,976	45,867	14.07
Total amount	10,343,738	9,754,274	589,464	6.04
Current liabilities	5,726,326	5,280,913	445,413	8.43
Non-current liabilities	225,693	222,446	3,247	1.46
Total liabilities	5,952,019	5,503,359	448,660	8.15
Share capital	1,617,358	1,617,358	0	0.00
Capital surplus	296,159	296,159	0	0.00
Retained earnings	1,321,709	1,213,750	107,959	8.89
Other equities	(7,705)	(7,434)	(271)	3.65
Non-controlling interests	1,164,198	1,131,082	33,116	2.93
Total equity	4,391,719	4,250,915	140,804	3.31

Explanation of Significant Variations in Increase/Decrease Ratios (for changes exceeding $20\%$ and amounting to at least 10 million NT dollars): None.

5.2 Analysis of Operation Results

5.2.1 Table of Analysis Financial Performance

Unit: NT$ (thousands)

Year Item	2025	2024	Differences
			Increase/Decrease in Amount	Percent Change (%)
Operating revenue	28,401,975	24,034,990	4,366,985	18.17
Operating costs	(26,147,199)	(22,008,447)	(4,138,752)	18.81
Gross profit	2,254,776	2,026,543	228,233	11.26
Operating expenses	(1,537,362)	(1,455,326)	(82,036)	5.64
Operating net profit	717,414	571,217	146,197	25.59
Non-operating income and losses	(6,260)	41,085	(47,345)	(115.24)
Current Period Pre-tax Net Profit	711,154	612,302	98,852	16.14
Total Income Tax Expense	(137,734)	(123,796)	(13,938)	11.26
Net income	573,420	488,506	84,914	17.38
Other comprehensive income	(1,242)	2,811	(4,053)	(144.18)
Total Comprehensive Income for the Current Period	572,178	491,317	80,861	16.46

Explanation of Significant Variations in Increase/Decrease Ratios (for changes exceeding $20\%$ and amounting to at least 10 million NT dollars):

A. Operating net profit: This was primarily due to the $11.26\%$ increase in gross profit, which outpaced the growth rate of operating expenses, resulting in an overall increase in net operating profit.
B. Non-operating income and losses: These are primarily attributable to exchange losses resulting from the revaluation of foreign currencies due to fluctuations in the exchange rates of the U.S. dollar, the euro, and the Japanese yen during the current fiscal year.

5.3 Analysis of Cash Flow

Unit: NT$ (thousands)

Beginning cash balance	Net cash flow from operating activities throughout the year	Net cash outflow from other activities for the year	Ending cash balance (deficit)	Leverage of cash deficit
				Investment plans	Financial plans
1,141,047	910,046	(1,425,602)	625,491	—	—

Analysis of cash flow changes for the current year:

(1) Operating activities: Net cash inflow from operating activities for the current year was NT$910,046 thousand, primarily due to a decrease in accounts receivable, an increase in accounts payable, and other factors.
(2) Investing activities: Net cash outflow from investing activities amounted to NT$454,910 thousand, primarily due to an increase in U.S. dollar time deposits held by the subsidiary, Unitech Electronics.
(3) Financing activities: Net cash outflow from financing activities amounted to NT$967,669 thousand, primarily due to the payment of cash dividends and the repayment of short-term borrowings resulting from a decrease in working capital requirements.

Leverage of cash deficit and liquidity analysis for projected cash shortfall: None.
Analysis of cash liquidity for the coming year:

Beginning cash balance	Net cash flow from operating activities throughout the year	Net cash outflow from other activities for the year	Ending cash balance (deficit)	Leverage of cash deficit
				Investment plans	Financial plans
625,491	532,458	(527,949)	630,000	—	—

5.4 Major Capital Expenditures : None.

5.5 Analysis of Investment

5.5.1 Recent Investment Policy:

The Company's recent investment policy has been focused on "information technology product distribution" and "automatic identification data capture products" related businesses. The Company carefully undertakes investments in order to gain market control, technological expertise, and distribution channels, and to leverage synergies.

5.5.2 Explanation of Investment Profits or Losses:

In the fiscal year 2025, the Company recognized investment income of NT$ 63,272

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thousand New Taiwan dollars under the equity method. This income includes a profit of NT$ 40,246 thousand from the investment in Unitech Electronics in the automatic identification data capture product sector, a profit of NT$21,103 thousand from the investment in Jingho Computer, and a profit of NT$ 1,923 thousand from the investment in Jingyong Computer.

5.5.3 No investment amount in the current year exceeded 5% of the paid-in capital. As of the date of printing this annual report, the Company does not have any significant investment plans.

5.6 Analysis Risk Management

5.6.1 Impact of Interest Rate, Exchange Rate Fluctuations, and Inflation on Company's Profit and Loss, and Future Countermeasures: The Company adopts a conservative and prudent approach in financial planning and utilization, prioritizing safety and liquidity to support its core business operations. The Company closely monitors changes in the financial market and timely takes appropriate countermeasures to address any impact.

A. The impact on company's profits or losses:

Interest Rate: In 2025, the financial cost amounted to NT$ 35,302 thousand, accounting for 0.12% of the net revenue. It had no significant impact on the Company's profit and loss.
Exchange Rate: The Company has implemented hedging measures to mitigate the foreign currency exposure arising from its operating activities and reduce exchange rate fluctuation risks. Net foreign exchange loss for the year 2025 amounted to NT$17,731 thousand, representing 0.06% of net revenue. Loss from financial assets/liabilities at fair value through profit or loss (FVTPL) amounted to NT$422 thousand in 2025, representing 0.00% of net revenue.
Inflation: The Company adjusts its purchase and sales prices in accordance with market fluctuations. There have been no significant fluctuations in prices in recent years, and this has not had a material impact on the Company's profit and loss.

B. Future Measures:

Response to Interest Rate Changes: The Company closely monitors market interest rate fluctuations and negotiates with financial institutions to obtain the most favorable rates.
Response to Exchange Rate Changes: The Company evaluates its net foreign currency positions daily and utilizes forward contracts for purchasing/selling foreign currencies when the cumulative amount exceeds a certain threshold, aiming to hedge against exchange rate risks.
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Response to Inflation: The Company operates in the technology product distribution business, where product characteristics and prices are influenced by factors such as technological advancements and generational shifts. As a result, the Company experiences rapid updates, and the impact of inflation on its operations is minimal. If affected by inflation, the Company will respond by passing on the costs.

5.6.2 Policies, Reasons for Profit or Loss, and Future Measures in High-Risk, High-Leverage Investments, Fund Loans to Others, Endorsement Guarantees, and Derivative Transactions:

A. The Company did not engage in high-risk, high-leverage investments.
B. The loans of funds to others of the Company: none.
C. Guarantees Provided by the Company: In response to the expansion of its product line and the acquisition of sales agency rights for Company A, the Company has provided guarantees for its wholly-owned subsidiaries, Jingho Computer and Jingyong Computer. As of December 31, 2025, the total amount of guarantees stood at NT$266,600 thousand.
D. The Company engages in derivative transactions solely for the purpose of hedging foreign currency exposures arising from its operating activities and not for speculative purposes.

5.6.3 Future research and development plans and estimated investment in research and development

The Company is engaged in the business of information technology product channel operation and is not engaged in research and development activities; therefore, it is not applicable; the future research and development plans and the estimated investment in research and development expenses of our Unitech Electronics Co., Ltd., are as follows:

Future R&D efforts will continue to focus on our proprietary brand of automatic data collection products. Key R&D projects will include high-performance mobile computers, RFID readers, wearable mobile devices, ring-style barcode scanners, and 3D data collectors. In addition to optimizing the performance of Android-based products, we will expand our investment in Apple MFi-certified product lines to provide comprehensive cross-platform solutions. Furthermore, we will actively enhance our capabilities in hardware-software integration, with R&D efforts centered on Edge AI visual recognition, IoT system modules, and the upgrade and development of the MoboLink cloud management platform. Concurrently, we will conduct research on the application of eco-friendly materials to practice green business operations and align with international ESG trends.

The estimated R&D expenditure for 2026 is approximately NT$154 million, which will primarily be allocated to experimental costs necessary for developing innovative hardware and software products and platform technologies, obtaining various international

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certifications for products, and conducting cross-domain technical collaboration projects with global strategic partners.

5.6.4 Impact of significant domestic and foreign policy and legal changes on the Company's financial operations and measures to address them: The Group keeps in view the changes in relevant laws and regulations, assesses the impact on the Company and takes appropriate measures in response.

5.6.5 Impact of recent technological changes (including information and communications security risks) and industry changes on the Company's financial operations and measures to address them

The Company has been providing products and services in the information technology market for a long time, and its management keeps an eye on the changes in technology and introduces new products to meet the market demand.

Subsidiary unitech Electronics operates within the Automatic Identification Data Capture (AIDC) industry. In recent years, the widespread adoption of wireless communication, the growth of mobile information applications, the development of RFID technology, image recognition, 3D sensing, device management platforms, and application software have all significantly shaped the industry landscape. The company has proactively implemented necessary measures to adapt to these technological advancements and industry shifts. Leveraging its long-standing experience in delivering products and services in the AIDC market, and through continued investment in both hardware and software, the company is well-positioned to develop and launch products and solutions that align with evolving market demands, all while maintaining a manageable level of risk.

The department responsible for information and communication security within the Group is the Information Technology Division. To effectively implement the information security management system and ensure the security of data, systems, equipment, and networks, the Company has established a set of internal regulations, including the Information Security Management Guidelines, System Host and Data Center Management Guidelines, Software Usage Management Guidelines, and ERP Information System Development and Management Guidelines. For detailed information on the Group's information security management, please refer to Section IV, "Operations Profile," subsection 4.6: "Cyber Security Management."

5.6.6 Impact of recent corporate image change on corporate crisis management and response measures: The Group has no such situation.

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5.6.7 Expected benefits, possible risks and countermeasures of the merger and acquisition : The Group has no plan for merger and acquisition and is therefore not applicable.

5.6.8 Expected benefits, possible risks and responses for plant expansion : The Group has no plans for additional plant expansion and therefore not applicable.

5.6.9 Risks Relating to and Response to Excessive Supplier and Customer Concentration

The Group's largest supplier accounted for 36.73% of net purchases and will continue to develop new agency product lines and suppliers. The Group has a well-diversified customer base, with no single customer accounting for more than 10% of net sales.

5.6.10 The impact, risk and response measures of a significant transfer or change of shareholding of directors or substantial shareholders holding more than 10% of the shares of the Company: The Group has no such situation.

5.6.11 The impact of the change in management rights on the Company, the risks and measures to address them: The Group has no such circumstances.

5.6.12 The facts of the dispute, the amount of the subject matter, the date of commencement of the litigation, the principal parties involved in the litigation and the disposition of the matter as of the date of printing of the annual report of the Company's directors, general manager, the person in charge of the entity, the majority shareholder holding more than 10% of the shares, and the subsidiaries that have been determined or are still in the process of litigation, non-litigation or administrative dispute, the outcome of which may have a significant impact on the shareholders' equity or the price of securities: The Group has no such circumstances.

5.6.13 Other important risks and countermeasures

A. Market Risk

The Company's Market Risk :

Market risk assessment: The Company is engaged in the business of "IT product channel sales" because of the wide range of products and the increasing popularity of various applications, even if there is a change in market demand for individual items, it will not cause overall sales risk.
Measures: The Company has fully computerized and controlled the inventory by each product manager, and regularly reviews the inventory status to avoid the risk in case of changes in demand.
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Impact on profit or loss: The impact on profit or loss is not significant because each product manager is aware of the market information and controls the inventory immediately.

Market risk of Subsidiary Unitech Electronics Co., Ltd.:

Market risk assessment: Fine Union is engaged in the "automatic identification data capture industry", which is a niche market with a small number of products and a wide variety of customers, including value-added distributors and system integrators, with different hardware configurations depending on the needs of end customers.
Measures: The R&D unit designs new products to enhance the compatibility and substitutability with existing product specifications, and to reduce the reserve of future parts by improving the commonality of maintenance parts, and through regular production and sales meetings, adopts a combination of customer order estimation and planned production management to shorten the production and sales time, improve the inventory turnover rate, and reduce the inventory level to effectively control the inventory idle situation.

B. Financial and liquidity risk

Assessment of financial and liquidity risks: The Group's assets are mainly in receivables and inventories, so maintaining good quality of receivables and inventories is an important task.
Coping measures: The Company has set up a dedicated department to manage accounts receivable, while inventory is controlled by dedicated personnel according to product lines or business units, and an information system has been fully adopted for management. In addition, the finance department is responsible for the overall management of capital utilization, the allocation of long-term and short-term capital sources, the sensitivity analysis of changes in capital demand, the safety stock of capital, the balance of bank financing available, and the hedging of import and export foreign exchange...all of which are managed routinely.
Impact on profit or loss: The impact on profit or loss is minimal due to the above risk management.

C. Credit risk assessment and Measures

Credit risk assessment: The Group has a dedicated credit management department with strict credit management rules for customers, and credit limits are granted based on the nature of the customer, transaction history, status of collateral provided, etc., before transactions can be made.
Measures: Under strict control, even if a small number of customers have delayed or even
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failed to make payments, the credit management department has legal experts to carry out the necessary procedures to minimize the possible risks.

Impact on profit and loss: Customers are required to provide collateral for credit lines above a certain amount...etc. Therefore, the impact on profit and loss due to credit risk is within the scope of control.

D. Assessment of Legal Risks and Measures

Assessment of legal risks: The Company has long attached importance to the lawfulness of its operations, whether in the course of business transactions, labor laws and regulations, tax laws and regulations, or related laws and regulations that listed companies should follow.
Measures: We have set up a dedicated legal staff to provide legal advice and contract review in our daily business. A special department is responsible for the management of the use of patents and trademarks to avoid inadvertent violation of laws and regulations.
Impact on profit and loss: Through the establishment of dedicated staff, we can keep abreast of legal changes and effectively control legal risks, and the impact on profit and loss is minimal.

E. Assessment of strategic and operational risks and measures to address them

Assessment of strategic and operational risks: The Group's management decision-making team, consisting of senior management and staff, regularly discusses the Company's long-term strategic direction and short-term goal achievement status. The team members have an average of over 20 years of experience, and the management team members have extensive industry knowledge and experience, and work together steadily.
Measures: The ERP system of Oracle Corporation is the mainstay of the Company. We use Oracle's ERP system as the backbone, linking various front-end applications, and using timely and accurate data as the basis for decision making to reduce the risk of decision making.
Impact on profit and loss: The management decision-making team meets monthly to review the operating results and can adjust them according to current events, so the impact on profit and loss is minimal.
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5.6.14 Organizational structure of risk management

Execution Team	Item	Content
Management Decision Team	Operating Decision Risk	Assessment of the Company's long-term and short-term development direction, operational strategies, goals and overall risks.
General Administration Group	Financial Management Risk	Fund scheduling and management, investment planning, customer credit control, accounts receivable management, operation analysis and cost analysis.
IT Division	Information Security Risk	Integrated planning of information infrastructure and security maintenance to ensure uninterrupted information system operations.
Audit Division	Internal Control Risk	Evaluate the soundness and effectiveness of the internal control system and perform internal audits

5.7 Other important Issues

5.7.1 The Group's personnel related to financial transparency and their acquisition of the relevant licenses specified by the competent authorities

Division	Number of people	Certificate
Audit Division	2	Certified Internal Auditor (CIA)

VI. Special Disclosure

6.1 Summary of affiliated enterprises

6.1.1 Summary of affiliated enterprises Organizational Chart of Related affiliates:
Please refer to the Market Observation Post System (MOPS) > Individual Company > Electronic Document Download > Affiliate Transaction Disclosure Section III – Forms Area
(https://mopsov.twse.com.tw/mops/web/t57sb01_q10)

6.1.2 Basic Information of Each Related Company:
Please refer to the Market Observation Post System (MOPS) > Individual Company > Electronic Document Download > Affiliate Transaction Disclosure Section III – Forms Area
(https://mopsov.twse.com.tw/mops/web/t57sb01_q10)

6.1.3 Presumed Controlled and Subsidiary Relationship according to Article 369-3 of the Company Law: The Company does not have such a situation.

6.1.4 The names of the directors and general manager of each affiliate and the details of their shareholding or capital contribution in such affiliate:
Please refer to the Market Observation Post System (MOPS) > Individual Company > Electronic Document Download > Affiliate Transaction Disclosure Section III – Forms Area
(https://mopsov.twse.com.tw/mops/web/t57sb01_q10)

6.1.5 Operational Overview of Related Companies:
Please refer to the Market Observation Post System (MOPS) > Individual Company > Electronic Document Download > Affiliate Transaction Disclosure Section III – Forms Area
(https://mopsov.twse.com.tw/mops/web/t57sb01_q10)

6.1.6 Consolidated Financial Statements of Related Companies

In 2025, the Company, in accordance with the "Guidelines for the Preparation of Consolidated Financial Statements of Related Companies in the Consolidated Business Report and Related Report" as well as International Accounting Standard No. 10, was required to prepare consolidated financial statements for related companies. The companies included in the preparation of consolidated financial statements for related companies are the same as those included in the preparation of consolidated financial statements for parent

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and subsidiary companies. Furthermore, the relevant information required to be disclosed in the consolidated financial statements of related companies has already been disclosed in the aforementioned consolidated financial statements for parent and subsidiary companies. Therefore, there is no need to prepare separate consolidated financial statements for related companies.

6.1.7 Related Reports : Not applicable.

6.2 Issuance of Private Placement Securities : None.

6.3 Other Supplementary Disclosure : None.

VII. Any matters that have had a significant impact on shareholder equity or securities prices as defined by Article 36, Paragraph 3, Subparagraph 2 of the Securities and Exchange Act during the recent fiscal year and up until the date of printed date in the annual report : None.

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This English -version annual report is a summary translation of the Chinese version.
If there is any discrepancy between the English and Chinese version, the Chinese version shall prevail.

Unitech Computer Co., Ltd.

Chairman : Yeh, Chia-Wen

AI assistant

UT — Annual Report 2025

52065_rns_2026-05-22_6adfe4d1-6f9f-438c-b797-1205409177a0.pdf

Unitech Computer Co., Ltd.

2025 Annual Report

unitech

Index

IV. Operations Profile 85

V. Review of Financial Status, Performance and Risk Management 108

VI. Special Disclosure 118

VII. Any matters that have had a significant impact on shareholder equity or securities prices as defined by Article 36, Paragraph 3, Subparagraph 2 of the Securities and Exchange Act during the recent fiscal year and up until the date of printed date in the annual report 119

2. Operating Performance in 2025

(1) Consolidated Financial Results

Overview of the Business Plan in 2026

2. The Board of Directors' Independence:

2.1.2 Information of Management Team

2.2.2 Remuneration paid to General Managers, Senior Vice Presidents and Vice Presidents

2.3 Implementation of Corporate Governance

2.3.1 Implementation of Board of Directors

B. Implementation of Remuneration Committee

1. Greenhouse Gas Inventory and Assurance Status for the Most Recent 2 Fiscal Years

(1) Greenhouse Gas Inventory Information

(2) Greenhouse Gas Assurance Information

2. Greenhouse Gas Reduction Targets, Strategy, and Concrete Action Plan

2.8 Relationship among the Top Ten Shareholders

B. Type of shares

4.1.2 Industry Overview

A. Current Status and Development of the Industry

B. Interrelationship of Upstream, Midstream, and Downstream in the Industry

1. Information Technology Products

2. Automatic Identification Data Capture Products

C. Various Product Development Trends

D. Competitive Situation

4.1.3 Technology and Research & Development Overview

A. R&D Expenditure

B. Successful R&D Technologies or Products

4.1.4 Long-Term Business Development Plan

A. Short-term

B. Market Share

C. Future Supply and Demand Situation and Growth of the Market

4.2.2 Important Uses and Manufacturing Processes of Key Products

A. Important Uses of Key Products

B. Manufacturing Processes

4.5 Labor Relations

A. Employee Benefits

B. Continuing Education and Training for Employees

4.7 Significant Contracts

V. Review of Financial Status, Performance and Risk Management

5.1 Analysis of Financial Status

5.1.1 Table of Analysis of Financial Status

5.2 Analysis of Operation Results

5.2.1 Table of Analysis Financial Performance

5.6 Analysis Risk Management

5.6.14 Organizational structure of risk management

5.7 Other important Issues

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UT Annual Report 2025