Stock Code:3033

成健 WEIKENG

Weikeng Industrial Co., Ltd.

2026 Annual General Meeting of Shareholders Meeting Handbook

Notice to readers

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

Date and Time of the Meeting : June 18, 2026, at 9:00 a.m.

Venue of the Meeting : Chin-Chin Garden Restaurant (No.32, Ln. 266, Sec. 2, Zhishan Rd., Shilin Dist., Taipei City 111, Taiwan)

成健

WEIKENG

Weikeng Industrial Co., Ltd.

2026 Annual General Meeting of Shareholders Meeting Procedures

I. Announcement of the Commencement of the Meeting (Report of the number of shares represented by shareholders present at the meeting)
II. Chairman's Remarks
III. Reported Matters
IV. Acknowledged Matters
V. Discussion Matters
VI. Ad Hoc Motions
VII. Meeting Adjourned

成绩

WEIKENG

Weikeng Industrial Co., Ltd.

2026 Annual General Meeting of Shareholders Meeting Agenda

Date and Time of the Meeting : June 18, 2026 at 9:00 a.m.

Venue of the Meeting : Chin-Chin Garden Restaurant (No.32, Ln. 266, Sec.2, Zhishan Rd., Shilin Dist., Taipei City 111, Taiwan)

I. Announcement of the Commencement of the Meeting (Report on the number of shares represented by shareholders present at the meeting)

II. Chairman's Remarks

III. Reported Matters		4
(I)	2025 Business Report & Report to Shareholders	4
(II)	2025 Financial Results as examined by the Audit Committee	11
(III)	Report on the financial and business matters between the Company and its related parties for 2025	12
(IV)	Report on the Company’s implementation of the 6thand 7thdomestic unsecured convertible corporate bonds	13
(V)	Report on the remuneration distribution of employees and directors for 2025	13
(VI)	Report on the Cash Dividends of the 2025 Surplus Earnings Distribution Plan	14
(VII)	Report on the Proposed Amendments to Certain Provisions of the Company’s Sustainable Development Best Practice Principles	14
(VIII)	Report on Director Remuneration for 2025	15
IV. Acknowledged Matters		18
Agenda 1. Acknowledgement on the 2025 Business Report and the Independent Auditors’ audited financial reports, including individual financial report and consolidated financial report		18
Agenda 2. Acknowledgement on the 2025 Surplus Earnings Distribution Plan		18
V. Discussion Matters		19
Agenda 1. Discussion on the amendment of some articles to the Company’s Articles of Incorporation		19
VI. Ad Hoc Motions		23
VII. Meeting Adjourned		23
Appendixes
I. 2025 financial statements (including individual financial statements and consolidated financial statements) audited by independent auditors of KPMG Taiwan, Mr. Au, Yiu-Kwan and Ms. Hsin, Yu-Ting		24
II. Rules and Procedures of Shareholders Meeting		40
III. Articles of Incorporation		46
IV. Shareholdings by the Board of Directors		53

III. Reported Matters

(I) 2025 Business Report & Report to Shareholders

2025 Business Performance

In 2025, global markets were influenced by shifts in US tariff policies, leading to fluctuations and adjustments across the industry. The Taiwan dollar appreciated sharply against the US dollar in the second quarter, and the Sino-US trade war also posed challenges for the semiconductor industry. Nevertheless, the Group's turnover reached a new high. In the era of AI dominance, supply chains and related investments continue to grow rapidly, and the global semiconductor industry remains on a path of double-digit growth.

Weikeng Group continued to play the role of connecting technology and creating value in the semiconductor industry. We aim to deepen our business and maintain our competitive strength in the industry in facing sharp New Taiwan Dollar appreciation against the US Dollar and pressure from high-interest rate environment. The Group achieved strong operating performance, consolidating sales revenue and net profit before tax that reached approximately NT$108.716 billion and NT$1.207 billion in 2025, equivalent to a year-on-year growth of 26.49% and 18.30% decline, respectively.

Commitment to Sustainable Development

With the vision of "We Bring Technology and Value", Weikeng adheres to sustainable operation. The company implements integrity management, social inclusion, economic growth, and environmental sustainability, and supports the United Nations Sustainable Development Goals (SDGs). The Company continues to make efforts to promote corporate sustainability governance and closely integrates its operational strategies with industrial chains such as the circular economy, power semiconductors, and green energy applications. The company is committed to the development of energy-saving and environmentally friendly electronic products, building a green semiconductor supply chain, and continuously collaborating with industry partners to promote relevant sustainability goals. Moreover, through internal risk management, the Company will continue to enhance operational resilience and flexibility, strengthen financial performance, incorporate a sustainability mindset, while paying close attention to stakeholder concerns in decision-making.

Weikeng has grown steadily, creating jobs while actively participating in the community and public welfare. We continue to move toward the sustainable development goals of providing a friendly workplace, a happy enterprise, and a safe working environment for our employees. Weikeng has consecutively received the Middle-aged and Senior-friendly Enterprise Certification from the Taipei City Government for the past two years and has been awarded the Happiness Enterprise Gold Award by 1111 Job Bank for two consecutive years, followed by a Silver Award in the third year. In terms of employee health, we actively respond to the United Nations' SDG 3 (Good Health and Well-being) and SDG 8 (Decent Work and Economic Growth) by organizing 3-month health challenge activities for two consecutive years to encourage exercise and regular blood pressure and weight measurements. In 2025, we have integrated elements of connecting with nature and promoted nature walks and outdoor activities through the ESG Implementation Office. These activities not only promote physical, mental, and spiritual healing but also provide colleagues and their families with the opportunity to learn about the local ecological system and enhance their knowledge of the natural environment.

Regarding the issue of biodiversity, the Company has promoted the importance of marine life and its environmental conservation through Family Day while supporting local tourism in 2025, moreover, the Company signed a "Cooperation Contract for Natural Carbon Sinks and Biodiversity Conservation Projects" with the Yilan Branch of the Forestry and Conservation Department, and in February, 2026, the Company joined hands with the local Kn-bung tribe in

Yilan Taiping Mountain and Butterfly Conservation Society of Taiwan to restore Sassafras seedlings, creating a friendlier and healthier food source habitat environment for Taiwan Broad-tailed Swallowtail (Papilio maraho). Through donations to Butterfly Conservation Society of Taiwan, under the guidance of the Yilan Branch of the Forestry and Nature Conservation Agency, Ministry of Agricultural, the Company hopes to cooperate with the public sector and local tribes in order to support the conservation of Broad-tailed Swallowtail, the restoration and expansion of sassafras trees in Taiping Mountain, biodiversity monitoring, and the stability of habitats and food sources for Broad-tailed Swallowtail.

In response to climate change issues, the ESG Implementation Office conducts greenhouse gas (GHG) inventory quantification under the guidance of the Sustainable Development Committee. The group completed the inventory quantification covering all offices, contact points and warehouses for 2025 and accepted external verification in the first half of 2026 to ensure the integrity of the Group's GHG inventory management and early compliance with the regulatory requirements. While climate change presents both risks and opportunities for various industries, developing response strategies is also prominent for the Company in maintaining operational competitiveness and economic performance.

In the era of AI dominance and green computing, Weikeng will continue to invest more resources in demand creation for relevant application solutions. Going forward, the Company will continue to develop smart city, energy-saving, and carbon-reducing products, covering 5G, electric vehicles, AIoT, edge AI, and digital energy conversion and energy storage devices. Weikeng will actively collaborate with upstream and downstream partners to develop decarbonization and green computing product solutions, jointly support the development of green products, and build a sustainable supply chain.

Over the past year, Weikeng has enhanced the attention and practice of sustainability among our employees and the Company itself. We regularly promote employee participation in community welfare and lead employees while inviting public welfare organizations to join. Through sponsoring and supporting activities for domestic social welfare organizations, universities, and research institutions, Weikeng contributes to social welfare, education, research, healthcare, and sports resources, allowing social care and the cultivation of talents in technology to be internalized in employees' participation in promoting sustainability-related social welfare activities, in alignment with the United Nations SDGs.

The Company is dedicated to fulfilling its corporate social responsibilities in line with international trends. We are actively addressing the concerns of our stakeholders regarding environmental, social, and corporate governance issues. Additionally, we will conduct practical risk assessments and implement countermeasures to achieve our goals of strong corporate governance and sustainable operations.

2026 Business Outlook

Research institutions have anticipated that the semiconductor industry will maintain a growth trajectory in 2026, with a continued positive outlook for the automotive, AI chips, servers, and green energy and energy storage semiconductor markets in the mid to long term. However, geopolitical factors and the uncertainties stemming from tariffs and the resulting industry chain shifts remain ongoing operational challenges that Weikeng must continue to address. In 2026, Weikeng will prioritize stable operations and risk management as its key issues. As for business expansion, we aim to continue our growth momentum steadily. In terms of the scope of operations, Weikeng will continue to examine and adjust our operational expansion strategies, strengthening technical support and seeking appropriate industry cooperation to understand the needs of both vendors and customers. In time of foreseeable

growth and business expansion, it is hoped that the management team will lead all colleagues to strictly abide by the risk management policy, to achieve operation performance optimization and capital efficiency, together we will continue to strive towards the goal of integrity and sustainable operation thus creating more value for all stakeholders.

Weikeng Group has successfully won the franchises of product lines, covering various semiconductor Integrated Device Manufacturers (IDMs) or IC design companies such as AMD, Amazing, GSD, Infineon (including Cypress), Lattice, Microchip, Molex, NXP, Sitronix, Sinopower, Vishay, Western Digital, etc. In 2026, the Company will continue to develop and explore new products and application solutions in the semiconductor market. We will continue to seek new agency cooperation opportunities and optimize our product portfolio by deepening existing partnerships and expanding the product range within the supply chain. This aims to enhance the Group's core competitiveness, create new customer demands, and assist customers in adapting to geopolitical adjustments, showcasing the Group's logistics and support capabilities.

At present, in the application fields of industrial electronics, automotive electronics, mobile communications, consumer electronics, computer peripherals, and AI/5G applications, Weikeng Group's regional companies are capable of providing customers with competitive parts, technical support services, and efficient management services of supply chain to achieve a triple win value through the Group's intermediary technology connection between upstream vendors and downstream customers.

A. The annual business report for 2025

i) Business plan implementation results

Financial Figures	Amount (in Thousands of NT$)	YoY %
Net Sales Revenue	$ 108,716,379	21.23
Gross profit	4,655,249	(9.48)
Net Operating income	1,794,469	(28.94)
Profit before Tax	1,206,912	(18.30)
Profit	864,084	(24.33)

ii) Budget Execution in 2025

In 2025, the Group's consolidated sales revenue reached approximately NT108.716 billion, equivalent to a year-on-year growth of $21.23\%$ , exceeding internal expectations. However, gross profit was affected by the sharp appreciation of Taiwan dollar against the US dollar while financial cost remained high. The Group consolidated net profit before tax reached approximately NT$1.207 billion in 2025, equivalent to a year-on-year decline of $18.30\%$ , respectively, indicating budget execution did not meet internal expectations.

iii) Financial Income, Costs and Profitability Analysis

Financial Ratios		2024 (%)	2025 (%)
Financial structure	Debt Ratio	75.73	74.52
Solvency	Current Ratio	144.43	147.49
	Quick Ratio	77.35	75.21
Profitability	Return on Assets	3.89	4.92
	Return on Shareholders’ Equity	7.99	11.60
	Net Profit Margin	0.79	1.27
	Basic EPS (in NT$)	1.81	2.56

iv) Research Development Status

Although the Company plays the role of a distributor (agent/dealer) in the semiconductor component supply chain and does not participate in the manufacturing process, we actively collaborate with customers and manufacturers to develop product solutions related to clean technologies through application engineers (FAE/AE). We are committed to creating value through our application technology promotion capabilities. As of the end of 2025, approximately every two salespeople in the Group are supported by one technical engineer to assist customers in developing related product solutions. With growing attention to sustainability and environmental issues, we aim to seize opportunities to participate in the overall high-tech industry’s transition towards decarbonization, smart cities development, high-value transformation, and to service the development of renewable energy and energy technologies in response to climate change.

Market demand for green energy continues to increase, and one of our environmental policies is the promotion of green eco-designed electronics that are energy efficient. Green-design electronic products and products with higher energy efficiency will help us meet customer needs and create opportunities for market expansion. In 2025, FAE/AE assisted in developing applications for solar energy, electric vehicles, or energy-saving products for a total of 22 customers and 253 projects.

The Company has set up a Marketing Development Division and a FAE Division in order to provide technical services and product solutions to customers, and enhance the value and efficiency of our sales and logistics services. The two divisions work closely with domestic and international vendors/clients towards the common goal of innovative R&D that support sustainability, particularly in the areas of low-carbon and environmentally friendly issues. The two main areas that Weikeng and our upstream vendors focus on are the automotive market and the industrial energy related, therefore, the related power semiconductor applications are extremely important. In future research and development, the Company will continue to strengthen internal R&D technology and support capabilities, building digital solutions in smart city and energy-saving products, including 5th Generation Wireless Systems (5G), Battery Electric Vehicles (BEV), Artificial Intelligence of Things (AIoT), edge AI, digital energy conversion, and energy storage devices. In 2025, the Company’s total research and development expenditure amounted to NT$130,956 thousand, with the R&D expenditure for related green products accounting for 22.17% of the total, meeting the target value of at least 20%.

In terms of strengthening competitive advantage, the Marketing Development Division and FAE Division provide customers with complete solutions that align with low-carbon and environmental-friendly trends. Under the planning and pro-active efforts of the "Marketing Development Division", Weikeng has successfully franchised the product lines of well-known semiconductor manufacturers both domestically and internationally. The Company will continue to maintain or expand the product line. In addition to continuing to establish a firm foothold in 3C electronic applications, the FAE Division also actively provides technical support for IC products from vendors and customers in emerging applications, to increase the Company's business territory, provide customers with technical support for product applications, help customers save R&D expenses and shorten time-to-market, and enhance the service level to strengthen the cooperative relationship with vendors and customers.

At this stage, the product solutions developed by the Company within the group include AI servers/standard servers/data centers, server power supplies (CRPS/MCRPS), 5G (smartphones, customer premises equipment (CPE), and open radio access networks).

O-RAN and small base stations (Small Cell), etc.), edge AI /Internet of Things (AIoT), WiFi6/7, automotive electronics (including electric vehicles, electric motorcycles, charging piles, etc.), consumer electronics (PC, AI Mainly used in PC, TV, Smartphone, Tablet), industrial control, Type C-PD charger, different types of memory (NOR Flash, NAND Flash, DRAM, HDD), and various power supply products. At the same time, various resources have been invested in motor control, battery energy storage management system, battery backup power module (Backup Battery Unit; BBU), in-vehicle infotainment system (In-Vehicle Infotainment; IVI), automotive radar, and tire pressure detectors. TPMS, Center Information Display (CID) human-machine interface, drones, robots, and other related applications of product solutions are developed to facilitate the immediate supply of customer product reference solutions, which are currently being provided to customers one after another.

Future research directions will continue to evolve in line with the growing market demand driven by artificial intelligence applications. AI technologies have expanded beyond server training and inference workloads into multiple domains, including high power server power systems and BBU solutions, thereby further driving growth across the related industry supply chain. To meet the strong demand from the AI market, leading manufacturers such as AMD, SanDisk, and Western Digital have actively introduced corresponding products. Meanwhile, Infineon provides high performance power components, and third generation semiconductor materials such as silicon carbide (SiC) and gallium nitride (GaN) have become indispensable core elements in various AI power systems, including HVDC, BBU, AC DC, and DC DC architectures. With the introduction of new product lines and the distribution of complete solutions such as Gigabyte and Giga Computing motherboards and servers, the Company has demonstrated its ability to be one stop supply services for AI based server architectures, covering semiconductors ranging from chips and memory to motherboards and power solutions. This integrated approach is expected to further enhance the Company's operating performance and competitiveness in the AI application market.

B. Annual Business Plan in 2026

i) Operating Principles

① To prudently face the situation of destocking in the industry chain, actively manage and evaluate the speed of purchasing and sales, carefully prevent the loss of inventory depreciation, strengthen the efficiency of working capital, and enhance control measures for the prevention of dead inventory and improvement measures for the disposal of dead inventory.
② To achieve cost and expense savings, the Company will strengthen cost structure management, actively manage finances, optimize capital structure, and promote digital transformation to reduce operating costs, and implementation of "Zero-Based Budgeting", where each department must review its own business and propose a budget starting from the highest priority items.
③ The Company will closely monitor the corresponding strategies of suppliers and customers due to changes in trade policies or semiconductor industry regulations. To accommodate changes in regulations, downstream electronics manufacturers and upstream wafer fabs will transit into "dual-base" or "multi-regional" production model. The Company will continue to build multinational and regional logistics capabilities and flexibility, while strictly adhering to the import and export regulations of each country, and expanding the product portfolio.

④ In the face of a changing market and uncertainty, to continue to pay attention to the price and demand changes of each item, master the development trends of application-end technology products, invest appropriate R&D resources, and cooperate with industry partners to continue to create added value and competitiveness.

⑤ To attach importance to the green economy and sustainable development in the long term, continue to provide customers with competitive components, and through technical support services and research and development projects, achieve technological link in the industry chain, support the industry chain to promote the carbon reduction operation mode, and grasp business opportunities from the green energy industry, as well as work with upstream and downstream partners to build a green and sustainable industry chain.

⑥ To continue to comply with the risk management system and ethical corporate management best practice principles, strengthen operational efficiency, pay attention to the needs and well-beings of employees, take a stable business model as the principle, analyze the profitability of revenue growth, and take appropriate measures to grasp market opportunities.

ii) Production and Sales Policy

① Pricing Strategy: In the face of the high-cost environment, to carefully evaluate the product pricing strategy and profit analysis, maintain good communication with the franchising vendors and downstream manufacturers, and through the mechanism of negotiation with customers and on the premise of improving the quality of product services, timely adjust product pricing to ensure the maintenance of the profit of each product line.

② New Business Development: To continue to grasp the development trend of “AI Infrastructure”, "Green Computing", and "Glocalization" division of the industry chain, expand business cooperation opportunities, and solidify customer base.

③ Resilience: In the face of the cross-border movement of upstream and downstream manufacturers among the Asia-Pacific region, North American region, and European region, as well as the adjustment of production line planning made by the customers due to geopolitics and production bases modification, the Group must strengthen its support, service momentum and resilience, assess its cost-effectiveness, and improve its capability of strategy establishment at any time.

④ Compliance with laws and regulations: To pay attention to and implement laws and regulations on the export and import of strategic high-tech products, including whether a transaction or service object is set forth in the control list of the United States' regulatory authority for export, re-export, or transfer.

⑤ With the continuous expansion of operation scale and franchises, to prudently review risk and profitability with sustainability mindset.

iii) Expected sales volume and its basis in 2026

The Company classifies the franchising products into chipsets/special application standard ICs, mixed signals, and discrete components according to product characteristics. Although in 2026, the external operating environment will still post various challenges, such as the ongoing geopolitical conflicts, chip wars, tariff barriers, and changes in cost structure arising from supply chain restructuring and the relocation of customer production bases, as well as the pressure from the U.S. Federal Reserve's slower interest rate cuts. After considering relevant

institutions' forecasts for semiconductor industry sales, the targets set by vendors, feedback opportunities from customers, and internal business plans, the Company's management team formulated the operational sales strategy for the year ahead, which has been approved by the Board of Directors along with the budget target for operational growth in 2026.

The Company's management team and all colleagues hereby give thanks to all shareholders for your support and encouragement. We also look forward to all of your continuing greatest support and advice to Weikeng. Wishing all shareholders good health and all the best!

Weikeng Industrial Co., Ltd.
Chairman: Hu, Chiu-Chiang
President: Chi Ting-Fang
Chief Accountant: Huang Li-Hsiang

(II) 2025 Financial Results as examined by Audit Committee
Explanation:

(1) The Company's 2025 annual financial reports have been audited and attested by independent auditors of KPMG Taiwan, Mr. Au, Yiu-Kwan and Ms. Hsin, Yu-Ting, together with the Business Report and Surplus Earnings Distribution Plan for 2025 have been submitted to the Audit Committee for verification and prepared a written audit report as the following.

Weikeng Industrial Co., Ltd.
2025 Audit Report of Audit Committee

The Board of Directors hereby submits the financial reports (including individual financial report and the consolidated financial report) for the fiscal year 2025, which has been audited by KPMG Taiwan, with independent auditors Mr. Au, Yiu-Kwan and Ms. Hsin, Yu-Ting, and accompanied by an audit report. Along with the Business Report and proposals for Surplus Earnings Distribution Plan, these documents have been examined by the Audit Committee and found to be in compliance. Therefore, pursuant to the provisions of Articles 14-4 and 14-5 of the Securities and Exchange Act, as well as Article 219 of the Company Act, this report is prepared. Kindly review and verify.

To: Weikeng Industrial Co., Ltd., 2026 Shareholders' Annual General Meeting
Convener of Audit Committee : Yu, Hsueh-Ping
Date: March 13, 2026

(2) Report on communication between members of the Audit Committee and the head of Internal Audit and Certified Public Accountants (CPAs)/Independent Auditors:

① The head of the internal audit office regularly communicates the execution process and conclusions of internal audits to independent directors via email or telephone, and attends meetings of the Audit Committee and the Board of Directors to report on audit work.

② The head of the internal audit office and CPAs/ Independent Auditors may communicate directly with independent directors/Audit Committee members via email, telephone, or meetings as needed. In principle, the head of the internal audit office attends the Audit Committee at least once per quarter (at least four times a year) to report on work and communicate with independent directors; whereas the CPAs/ Independent Auditors communicates with independent directors (Audit Committee) at least twice a year through symposium.

③ The communication situation in 2025 was as the attached:

Year	Frequency of Communication (Number of Times)	Way of Communication	Remark
2025	6	Head of Internal Audit Office attended Audit Committee	No non-independent directors and

		management were present at the time.
2	Symposium between CPAs/ Independent Auditors and members of the audit committee

(III) Report on the financial and business matters between the Company and its related parties for 2025

Explanation: The actual financial and business transactions between the Company and its related parties (all 100% owned subsidiaries) in 2025 were as follows (including purchase and sale transactions, acquisition of right-of-use assets, making of endorsements/guarantees, and loaning of funds), which were all handled in accordance with the "Rules Governing Financial and Business Matters Between the Company and its Related Parties" stipulated by the Company, and there were no non-arm's length transactions or improper transfer of benefits.

In NT$ thousand

Transaction Parties	Purchase Goods	Sales Goods	Acquisition of Right-of-Use Assets		Ending Balance of Endorsements/Guarantees	Ending Balance of Loaning of Funds
			Original Cost of Acquisition	Ending Balance
Weikeng International Co., Ltd. (WKI)	290,760	179,597	44,324	27,087	10,976,500	1,000,000
Weikeng Technology Pte Ltd. (WTP)	10,478	371,087	---	---	1,506,000	---
Weikeng International (Shanghai) Co., Ltd. (WKS)	---	2,822	---	---	4,056,764	---
Weikeng Technology Co., Ltd. (WKZ)	---	4,176	---	---	---	---

(1) Since the Group's business scope covers Greater China and Southeast Asia, the purchase and sale of goods to 100% owned subsidiaries is to meet the cross-regional needs of customers, and the inter-group companies conduct goods dispatch transactions, and whose prices are based on the purchase, plus, cost. Pricing is not significantly different from general suppliers or customers; the accounts payable and accounts receivable arising from the purchase and sale of goods respectively are based on the balance of OA 30 days of mutual offset, and the payment or collection is made 30~60 days after the arrival or shipment of the goods.

(2) The Company's main downstream customers are all major 3C electronic product manufacturers (including OEM/ODM/OBM factories) in Taiwan, and their production bases are mainly in China. Therefore, in addition to building a logistics service base in Taiwan, the Company must also advance to a region closer to the customer to set up a logistics service base to speed up delivery logistics efficiency, and based on the requirements of diversifying logistics risks and controlling the cash outflow of goods import

business tax, the overall planning is coordinated by the Parent Company (i.e., the Company) of the Group, then WKI, an important subsidiary of the Company in Hong Kong, first leases and then sub-leases the Company to acquire the right-of-use real estate for business use. This is a general and regular business activity, and the rental price conditions of the sub-lease are compared with those of WKI and the original lessor, and there is no abnormality.

(3) The Company's group operating strategy is to continue to expand, integrate and strengthen the sales capabilities of each subsidiary's product line portfolio. With the steady growth of the performance of each subsidiary, the demand for working capital in addition to considering timely financing in the capital market, also requires the funds injection of bank financing, which is endorsed by the Parent Company of the Group (i.e., the Company) for the bank financing of each subsidiary.

(4) The Company wholly owns its Hong Kong subsidiary, Weikeng International Co., Ltd. ("Subsidiary WKI"). For the purpose of business working capital needs, and in accordance with the Company's Procedures for Loaning of Funds to Other Parties, the Company provided a loan to WKI. This loan was approved by resolutions of the Audit Committee and the Board of Directors on January 13, 2025, with an approved lending limit of NT$1.0 billion. Based on the Company's most recent CPA-reviewed financial statements as of the resolution date (for the third quarter of 2024), the Company's net worth was approximately NT$10.1 billion, and the approved lending amount represented approximately 9.90% of net worth, which complied with the regulatory requirement that the lending amount shall not exceed 10% of net worth.

The lending term was set at not more than one year, during which the funds could be disbursed or utilized in installments or on a revolving basis. The Chairman was authorized, within the approved lending limit and within a period not exceeding one year (i.e., from January 13, 2025 to January 12, 2026), to approve tranche disbursements or revolving utilization as necessary. The loan was disbursed on March 19, 2025, with a date of maturity no later than March 18, 2026 (within one year from the disbursement date).

The actual amount disbursed under this loan was NT$941,250 thousand. Interest was calculated and accrued monthly at a rate not lower than the Company's average interest rate on short-term borrowings from financial institutions, with an annual interest rate ranging from 5.04% to 5.50%. For 2025, the Company recognized interest income of NT$39,713 thousand. Subsidiary WKI repaid the principal and interest in full ahead of schedule on January 22, 2026.

(IV) Report on the Company's implementation of the 6th and 7th domestic unsecured convertible corporate bonds

Explanation:

(1) As of the book closure date for the 2026 Annual General Meeting, a total of 3,537 units of the Company's 6th domestic unsecured convertible corporate bonds remained outstanding.

(2) As of the book closure date for the 2026 Annual General Meeting, no bondholder of the Company's 7th domestic unsecured convertible corporate bonds had exercised conversion rights, and a total of 25,000 units of such convertible bonds remained outstanding.

(V) Report on the remuneration distribution of employees and directors for 2025

Explanation: In accordance with Article 22 of the Articles of Incorporation of the Company, the Company appropriated the remuneration of employees and directors for 2025, of which for employees and directors NT$97,864,000 and NT$24,466,000, respectively. The above remuneration had been resolved by the Board of Directors on March 13, 2026, with no less than two-thirds of directors present, and approved by more than half of directors attending the

meeting. Both of which will be paid in cash after this 2026 Annual General Meeting and there will be no difference from the expense appropriated in the financial statements of 2025.

(VI) Report on the Cash Dividends of the 2025 Surplus Earnings Distribution Plan Explanation:

(1) The Company's 2025 surplus earnings distribution plan will be fully distributed in cash dividends, totaling NT$1,000,000,000, which has been resolved by the Audit Committee and Board of Directors with no less than two-thirds of directors present and approved by more than half of directors attending the meeting on March 13, 2026. Board of Directors authorized the Chairman to set the ex-dividend date, the date of distribution, and other related matters, which information will be announced to shareholders thereafter.

(2) Based on the number of outstanding ordinary shares of the Company as of the date of the Board of Directors' resolution on dividend distribution, the proposed cash dividends per share is approximately NT$2.080369. The cash dividend will be distributed in whole dollars, with any amount less than NT$1 being rounded down. The remaining fractional amounts of less than NT$1 will be transferred to the Employee Welfare Committee.

(3) Where the total number of issued and outstanding shares of the Company subsequently changes and the aforesaid cash dividends distributed to each ordinary share needs to be adjusted pursuant to actual number of the issued and outstanding ordinary shares on the ex-dividend date, the Chairman of the Board of Directors of the Company is authorized to handle it in full authority according to the actual situation, and which information will be announced to shareholders thereafter.

(VII) Report on the Proposed Amendments to Certain Provisions of the Company's Sustainability Development Best Practice Principles Explanation:

In order to align with the implementation of current laws and regulations, the Company proposes to amend certain provisions of its Sustainable Development Best Practice Principles. The proposed amendments were approved by a resolution of the Board of Directors on November 14, 2025. Please refer to the comparison table below for details of the amendments.

Comparison Table of Amendments to Certain Articles of Sustainable Development Best Practice Principles

Article Number	Amended Article	Current Article	Reason for Amendment
Article 15	The Company shall consider the impact of its business operation on ecology, promote and educate consumers about the concept of sustainable consumption. The Company shall also engage in operational activities such as research and development, purchasing, production, operation and services in accordance with the following principles to lower the impact of the Company's operation on natural environment, living organisms and human beings:
1. Reduce resources and energy consumption by products and services.
2. Reduce emission of pollutant, toxics and waste, with any waste properly processed.	The Company shall consider the impact of its business operation on ecology, promote and educate consumers about the concept of sustainable consumption. The Company shall also engage in operational activities such as research and development, purchasing, production, operation and services in accordance with the following principles to lower the impact of the Company's operation on natural environment, living organisms and human beings:
1. Reduce resources and energy consumption by products and services.
2. Reduce emission of pollutant, toxics and waste, with any waste	In accordance with the amendments to the relevant principles promulgated by the Taiwan Stock Exchange, a new Paragraph 7 has been added.

Article Number	Amended Article	Current Article	Reason for Amendment
	3. Increase recyclability and re-use of raw materials and products.
4. Sustainable use of recyclable resources to achieve maximum limit.
5. Extend the durability of the products.
6. Increase performance of products and services.
7. Enhance the conservation of marine and terrestrial biodiversity, organisms, and ecosystems, promote the sustainable use of resources, and ensure fair and equitable benefits.	properly processed.
3. Increase recyclability and re-use of raw materials and products.
4. Sustainable use of recyclable resources to achieve maximum limit.
5. Extend the durability of the products.
6. Increase performance of products and services.
Article 21	The Company shall create a good environment for employees’ career development and shall establish an effective career capability development-training plan.
The Company is encouraged to establish industry-academia collaboration programs to cultivate potential industry talents.
The Company shall formulate and implement reasonable employee welfare measures (including remuneration, vacation and other benefits, etc.), and appropriately reflect operating performance or results into employees’ remuneration to ensure the recruitment, retention and encouragement of human resources to achieve the Company’s goal of everlasting management development.	The Company shall create a good environment for employees’ career development and shall establish an effective career capability development-training plan.
The Company shall formulate and implement reasonable employee welfare measures (including remuneration, vacation and other benefits, etc.), and appropriately reflect operating performance or results into employees’ remuneration to ensure the recruitment, retention and encouragement of human resources to achieve the Company’s goal of everlasting management development.	In accordance with the amendments to the relevant principles promulgated by the Taiwan Stock Exchange, a new Paragraph 2 has been added.

(VIII) Report on Director Remuneration for 2025

Explanation: The Company's Director Remuneration policy and its relationship with operational performance for 2025, as follows:

Remuneration to directors including directors' remuneration and business execution fees

(1) The Company pays the remuneration of directors, including the remuneration appropriated by the Company's Articles of Incorporation and business execution fees (only the attendance fee for attending the meeting, NT$10,000 per person per occurrence). The total appropriated amount of directors' remuneration shall be set at a maximum of 2.5% of the net profit before tax stated in the Articles of Incorporation of the Company. However, if the Company still has accumulated losses, it shall first be offset against any deficit.

(2) The total remuneration of directors for 2024 was NT$31,929,200, which was paid to all directors on June 27, 2025, in accordance with the Company's "Rules for Remuneration Management of Directors and Executive Managers" and "Rules for Board of Directors Performance Assessment".

(3) The 2025 director's remuneration totaling NT$24,466,000 has been approved by the Remuneration Committee and the Board of Directors on March 13, 2026, and

after reporting to the 2026 Annual General Meeting, which remuneration will be paid accordingly according to the aforementioned Rules.

Principles of relevance, rationality and avoidance of interests

The emoluments of directors and employees (including executive officers) must not only comply with relevant laws and regulations to attract outstanding talents, but also take into account the rationality of the relationship between personal performance and company financial performance, related efforts in sustainability and contribution, and risk management. The decision on the emoluments of directors and executive officers should not deviate significantly from the Company's financial performance, and should not lead them to engage in behaviors that exceed the Company's risk appetite in pursuit of emoluments; in addition, the principle of interest avoidance must be paid attention to in the procedure of approving personal salary and remuneration.

The breakdown of individual director remuneration is as follows:

Title	Name	Remuneration	Total Remuneration (A+B+C+D) and its ratio to Net Income (%)	Relevant Remuneration Received by Directors Who are Also Employees	Total Remuneration (A+B+C+D+E+F+G) and its ratio to Net Income (%)	Compensation Paid to Directors from an Invested Company Other than the Company's Subsidiary
Base Compensation (A)	Severance Pay (B)	Directors Compensation(C)	Allowances (D)	Salary, Bonuses, and Allowances (E)	Severance Pay (F)	Employee Remuneration (G)
The Company	All companies in the consolidated financial statements	The Company	Companies in the consolidated financial statements	The Company	Companies in the consolidated financial statements	The Company	Companies in the consolidated financial statements
Cash	Stock	Cash	Stock
Chairman	Hu, Chin-Chiang (@Douglas Hu)	---	---	---	---	2,446,600	2,446,600
Director	Chi, Ting-Fang (@Sian Chi)	---	---	---	---	2,446,600	2,446,600
Director	Chen, Kuan-Hua (@Bill Chen)	---	---	---	---	2,446,600	2,446,600
Deputy	Weiji Investment Co., Ltd	---	---	---	---	9,786,400	9,786,400
Representative : Chen, Cheng-Fong (@Eric Chen)
Independent Director	Lin, Hung (@Vincent Lin)	---	---	---	---	2,446,600	2,446,600
Independent Director	Yu, Hsueh-Ping (@Peggy Yu)					2,446,600	2,446,600
Independent Director	Wang, Chien-Chih (@Jeffrey Wang)	---	---	---	---	2,446,600	2,446,600

Please describe the independent director's remuneration payment policy, system, standards and structure, and describe the relationship with the amount of remuneration according to the responsibilities, risks, investment time and other factors:
(1) The Company pays the remuneration of directors, including the remuneration appropriated by the Company's Articles of Incorporation and business execution fees (only the attendance fee for attending the meeting). The total appropriated amount of directors' remuneration shall be set at a maximum of $2.5\%$ of the net profit before tax stated in the Articles of Incorporation of the Company. However, if the Company still has accumulated losses, it shall first be offset against any deficit, and in accordance with the Company's "Rules for Remuneration Management of Directors and Executive Managers" and "Rules for Board of Directors Performance Assessment" and after reporting to the annual shareholders' meeting, directors' remuneration will be paid accordingly. The Company's functional committees include: Audit Committee, Remuneration Committee, Nominating Committee and Sustainable Development Committee. All independent directors participate in all committees and perform their duties in accordance with the charts of relevant committees. In addition, the conveners of each committee shall convene a meeting at least once every quarter during the year to make effective resolutions on improving the Company's corporate governance and sustainability governance, which will be used as the basis for the promotion and implementation of the management team, and the implementation results will be submitted to the relevant committees for acknowledgement or reporting. For related matters, please refer to the functional committees in the corporate governance section of the Company's official website. Directors' remuneration appropriated in accordance with the Company's Articles of Incorporation is linked to the Company's financial performance, and the director's personal performance and the accountabilities of corporate governance, sustainability and risk management have been taken into account when distributing remuneration, and the rationality of the connection has been established. At the same time, in terms of operating conditions, directors were not guided to engage in decision-making behaviors that exceeded the Company's risk appetite in pursuit of remuneration. In addition, the principle of interest avoidance was also paid attention to in the procedures for approving personal remuneration.
(2) With regard to the payment of remuneration for independent directors, the business execution fees are based on the attendance fee for attending the meeting (Board meeting and Functional Committee meeting) in each meeting, and each independent director is paid NTS10,000 each meeting. In addition, the total amount of remuneration appropriated according to the Company's Articles of Incorporation shall be distributed to 3 independent directors at $30\%$ of the total amount appropriated.
Except as disclosed in the above table, the remuneration received by the directors of the Company in the most recent year(2023) for providing services (such as serving as a consultant to non-employees of the parent company / all companies listed in the financial report / reinvestment enterprises, etc.): None.

IV. Acknowledged Matters

Agenda 1. Acknowledgement on the 2025 Business Report and the Independent Auditors' audited financial reports (Proposed by the Board of Directors)

Explanation:

The Company's business report and financial reports for the fiscal year 2025 have been duly approved by the board of directors. The financial reports (including individual and consolidated) have been audited and attested by the Independent Auditors of KPMG Taiwan, Mr. Au, Yiu-Kwan and Ms. Hsin, Yu-Ting. The aforementioned financial statements, along with the business report, have been submitted to the Audit Committee for review, and a written review report has been issued and filed.
Please refer to the attached Appendix I of this handbook for the Independent Auditors' audit report and financial statements of the preceding financial reports (including individual and consolidated).
Acknowledgement is respectfully requested.

RESOLVED :

Agenda 2. Acknowledgement on the 2025 Surplus Earnings Distribution Plan. (Proposed by the Board of Directors)

Explanation:

The Company proposed the Surplus Earnings Distribution Plan for 2025 pursuant to Articles of Incorporation of the Company, that plan as below has been approved by the resolution of Board of Directors of the Company through discussion and has been submitted to the Audit Committee for review, with a written review report on file.
Acknowledgement is respectfully requested.

Weikeng Industrial Co., Ltd
2025 Surplus Earnings Distribution Plan
Expressed in NT$

Net Income after Tax for 2025	864,083,676
Plus: Remeasurements of Defined Benefit Plans	1,881,600
Sub-Total	865,965,276
Less: 10% Legal Reserve	(86,596,528)
Pluss: Reverse of Special Reserve	12,354,562
Total Distributable Earnings for 2025	779,368,748
Plus: Beginning Undistributed Surplus Earnings	760,238,754
Surplus Earnings Available for Distribution	1,539,607,502
Distribution Items:
Cash Dividends on Ordinary Shares	1,000,000,000
Ending Undistributed Surplus Earnings	539,607,502
Note: The distribution of earnings shall be made on a priority basis from the undistributed earnings of 2025
Chairman: Hu, Chiu-Chiang President: Chi, Ting-Fang Accounting Manager: Huang, Li-Hsiang

RESOLVED :

V. Discussion Matters

Agenda 1. Discussion on the amendment of some articles to the Company's Articles of Incorporation (Proposed by the Board of Directors)

Explanation:
1. In accordance with the letter issued by the Ministry of Economic Affairs dated August 3, 2025 (Ref. No. Jing-Shou-Shang-Zi No. 11430102780), and to meet actual operational needs, the Company proposes amendments to certain articles of its Articles of Incorporation. Please refer to the comparison table below for details of the amendments.
2. Approval is respectfully requested.

Comparison Table of Amendments to Certain Articles of the Company's Articles of Incorporation

Article Number	Current Article	Amended Article	Reason of Amendment
Article 5-2	The rights and obligations of the Company's preferred shares, as well as other key issuance terms, are as follows:
1. The dividend on the preferred shares is capped at an annual rate of 8%, calculated based on the issue price per share. The dividend may be paid annually in cash, following the approval of the financial report at the annual shareholders' meeting. The Board of Directors, or the Chairman authorized by the Board, will determine the record date for the payment of dividends for the previous year. The issuance and redemption of dividends for the issuance year and redemption year will be calculated based on the actual number of days the shares were issued during the year.
2. The Company has discretionary authority over the distribution of dividends on preferred shares. If the Company's annual financial results show no profit or insufficient profit to distribute dividends on the preferred shares, or for other necessary considerations, the Board of Directors may resolve not to distribute preferred share dividends, which will not constitute a breach of contract. If the issued preferred shares are non-cumulative, any resolution not to distribute or to distribute insufficient dividends will not accumulate for deferred	The rights and obligations of the Company's preferred shares, as well as other key issuance terms, are as follows:
1. The dividend on the preferred shares is capped at an annual rate of 8%, calculated based on the issue price per share. The dividend may be paid annually in cash, following the approval of the financial report at the annual shareholders' meeting. The Board of Directors, or the Chairman authorized by the Board, will determine the record date for the payment of dividends for the previous year. The issuance and redemption of dividends for the issuance year and redemption year will be calculated based on the actual number of days the shares were issued during the year.
2. The Company has discretionary authority over the distribution of dividends on preferred shares. If the Company's annual financial results show no profit or insufficient profit to distribute dividends on the preferred shares, or for other necessary considerations, the Board of Directors may resolve not to distribute preferred share dividends, which will not constitute a breach of contract. If the issued preferred shares are non-cumulative, any resolution not to distribute or to distribute insufficient dividends will not accumulate for deferred	In accordance with Letter No. 11430102780 issued by the Ministry of Economic Affairs on August 3, 2025, Paragraph 6 through 9 have been amended to expressly provide the relevant provisions, with the paragraph numbering adjusted accordingly.

Article Number	Current Article	Amended Article	Reason of Amendment
	payment in future years with profits.
3. Preferred shareholders, apart from receiving the dividends specified in subparagraph 1 of this paragraph, shall not participate in the distribution of earnings or capital reserves in cash or the allocation of capital related to ordinary shares.
4. Preferred shareholders have priority over common shareholders in the distribution of the Company's remaining assets. Their repayment rank is equal to that of other preferred shareholders issued by the Company but subordinate to that of general creditors. However, the distribution shall not exceed the total amount calculated based on the issue price of the outstanding preferred shares at the time of distribution.
5. Preferred shareholders have no voting rights or election rights at the common shareholders' meeting, but they do have voting rights at the preferred shareholders' meeting and at any shareholders' meeting that involves matters detrimental to the rights and obligations of the preferred shareholders.
6. If the issued preferred shares are non-convertible into ordinary shares, preferred shareholders shall also have no right to request the Company to redeem their preferred shares.
7. If the issued preferred shares are convertible into ordinary shares, they may not be converted within three years from the issuance date. The convertible period shall be determined by the Board of Directors as part of the actual issuance terms. Holders of convertible preferred shares may, in accordance with the issuance terms, apply to	payment in future years with profits.
3. Preferred shareholders, apart from receiving the dividends specified in subparagraph 1 of this paragraph, shall not participate in the distribution of earnings or capital reserves in cash or the allocation of capital related to ordinary shares.
4. Preferred shareholders have priority over common shareholders in the distribution of the Company's remaining assets. Their repayment rank is equal to that of other preferred shareholders issued by the Company but subordinate to that of general creditors. However, the distribution shall not exceed the total amount calculated based on the issue price of the outstanding preferred shares at the time of distribution.
5. Preferred shareholders have no voting rights or election rights at the common shareholders' meeting but may be elected as directors, and shall have voting rights at the preferred shareholders' meeting and at any shareholders' meeting concerning matters relating to the rights and obligations of the preferred shareholders.
6. In the event that the Company issues new common shares for cash capital increase, holders of preferred shares and holders of common shares shall have the same preemptive rights to subscribe for such new shares. The subscription ratio shall be calculated based on the aggregate number of issued and outstanding common shares and preferred shares as of the record date for capital increase subscription, with each share being entitled to the same subscription rights. The number of shares each

Article Number	Current Article	Amended Article	Reason of Amendment
	convert some or all of their preferred shares into ordinary shares at a conversion ratio of one preferred share to one common share (1:1). Once converted into ordinary shares, the rights and obligations of the converted shares will be the same as those of ordinary shares. Preferred shares converted into ordinary shares before the ex-dividend or ex-rights record date of the conversion year shall participate in the distribution of earnings and capital surplus for ordinary shares in that year but shall not be entitled to the preferred share dividends for that year. Preferred shares converted into ordinary shares after the ex-dividend or ex-rights record date of the conversion year shall be entitled to the preferred share dividends for that year but shall not participate in the distribution of earnings and capital surplus for ordinary shares in that year. In principle, dividends and earnings distributions for preferred shares and ordinary shares shall not be duplicated in the same year. If the issued preferred shares have no maturity date, preferred shareholders shall not have the right to request the Company to redeem their preferred shares. However, the Company may, at any time from the day following the fifth anniversary of issuance, redeem all or part of the issued preferred shares at the original actual issuance price. Unredeemed preferred shares shall continue to retain the rights and obligations set forth in the issuance terms. If the Company resolves to distribute dividends for the year, the dividends payable up to the redemption date shall be calculated based on the actual number of days of	shareholder is entitled to subscribe for shall be calculated in proportion to the number of shares held as recorded in the shareholders' register. Fractional shares, if any, shall be handled in accordance with applicable laws and regulations. Preferred shares that are convertible into ordinary shares, they may not be converted within three years from the issuance date. The convertible period shall be determined by the Board of Directors as part of the actual issuance terms. Holders of convertible preferred shares may, in accordance with the issuance terms, apply to convert some or all of their preferred shares into ordinary shares at a conversion ratio of one preferred share to one common share (1:1); however, if the laws and regulations in effect at the time of issuance provide otherwise, the Board of Directors is authorized to determine the conversion ratio in accordance with such laws and regulations as part of the actual issuance terms. Once converted into ordinary shares, the rights and obligations of the converted shares will be the same as those of ordinary shares. Preferred shares converted into ordinary shares before the ex-dividend or ex-rights record date of the conversion year shall participate in the distribution of earnings and capital surplus for ordinary shares in that year but shall not be entitled to the preferred share dividends for that year. Preferred shares converted into ordinary shares after the ex-dividend or ex-rights record date of the conversion year shall be entitled to the preferred share dividends for that year but shall not

Article Number	Current Article	Amended Article	Reason of Amendment
	9. If the issued preferred shares have a specified issuance period, the issuance period of the preferred shares shall not be less than five years. Preferred shareholders do not have the right to request the Company to redeem their preferred shares. Upon expiration or from the date specified in the issuance terms for early redemption, the Company may redeem the preferred shares at the original actual issuance price and in accordance with the relevant issuance methods by cash, mandatory conversion into new shares (conversion ratio of 1:1), or other methods permitted by law. If, upon expiration, the Company is unable to redeem all or part of the preferred shares due to objective factors or force majeure, the rights of the unredeemed preferred shares shall continue in accordance with the issuance terms until the Company has fully redeemed them. 10. The capital surplus from the premium issuance of preferred shares shall not be used to increase capital during the issuance period of the preferred shares, except for offsetting losses. 11. When distributing dividends for preferred shares, the distribution order shall be determined based on the issuance order of the preferred shares. The name, issuance date, and specific issuance conditions of the preferred shares are authorized to be determined by the Board of Directors at the time of actual issuance, based on the capital market conditions and investors' subscription willingness, in accordance with the Company's Articles of Incorporation and relevant laws.	participate in the distribution of earnings and capital surplus for ordinary shares in that year. In principle, dividends and earnings distributions for preferred shares and ordinary shares shall not be duplicated in the same year. 8. Preferred shares with no maturity date shall not entitle preferred shareholders to request the Company to redeem their preferred shares. However, the Company may, at any time from the day following the fifth anniversary of issuance, redeem all or part of the issued preferred shares at the original actual issuance price. Unredeemed preferred shares shall continue to retain the rights and obligations set forth in the issuance terms. If the Company resolves to distribute dividends for the year, the dividends payable up to the redemption date shall be calculated based on the actual number of days of issuance during the year. 9. The capital surplus from the premium issuance of preferred shares shall not be used to increase capital during the issuance period of the preferred shares, except for offsetting losses. 10. When distributing dividends for preferred shares, the distribution order shall be determined based on the issuance order of the preferred shares. The name, issuance date, and specific issuance conditions of the preferred shares are authorized to be determined by the Board of Directors at the time of actual issuance, based on the capital market conditions and investors' subscription willingness, in accordance with the Company's Articles of Incorporation and relevant laws.
Article	These Articles of Association	These Articles of Association	Update the date of
	the issuance period of the preferred shares shall not be less than five years. 11. The company may redeem the preferred shares at the original actual issuance price and in accordance with the relevant issuance methods by cash, mandatory conversion into new shares (conversion ratio of 1:1), or other methods permitted by law. If, upon expiration, the Company is unable to redeem all or part of the preferred shares due to objective factors or force majeure, the rights of the unredeemed preferred shares shall continue in accordance with the issuance terms until the Company has fully redeemed them. 12. The capital surplus from the premium issuance of preferred shares shall not be used to increase capital during the issuance period of the preferred shares, except for offsetting losses. 13. When distributing dividends for preferred shares, the distribution order shall be determined based on the issuance order of the preferred shares. The name, issuance date, and specific issuance conditions of the preferred shares are authorized to be determined by the Board of Directors at the time of actual issuance, based on the capital market conditions and investors' subscription willingness, in accordance with the Company's Articles of Incorporation and relevant laws.	the issuance period of the preferred shares shall not be used to increase capital during the issuance period of the preferred shares, except for offsetting losses. 14. When distributing dividends for preferred shares, the distribution order shall be determined based on the issuance order of the preferred shares. The name, issuance date, and specific issuance conditions of the preferred shares are authorized to be determined by the Board of Directors at the time of actual issuance, based on the capital market conditions and investors' subscription willingness, in accordance with the Company's Articles of Incorporation and relevant laws.

Article Number	Current Article	Amended Article	Reason of Amendment
24.	were established on 31 December 1976.
(omitted)...
The forty-third amendment was made on 17 June, 2020.
The forty-fourth amendment was made on 20 July, 2021.
The forty-fifth amended was made on 16 June, 2022.
The forty-sixth amended was made on 14 June, 2023.
The forty-seventh amended was made on 20 June, 2025.	were established on 31 December 1976.
(omitted)...
The forty-third amendment was made on 17 June, 2020.
The forty-fourth amendment was made on 20 July, 2021.
The forty-fifth amended was made on 16 June, 2022.
The forty-sixth amended was made on 14 June, 2023.
The forty-seventh amended was made on 20 June, 2025.
The forty-eighth amended was made on 18 June, 2026.	amendment.

RESOLVED :

VI. Ad Hoc Motions
VII. Meeting Adjourned

Appendix I

KPMG

奔快速京群合管理科学咨询

台北市110615信義路5段7號68樓(台北101大樓)

68F., TAIPEI 101 TOWER, No. 7, Sec. 5

Xinyi Road, Taipei City 110615, Taiwan (R.O.C.)

電話 Tel +886 2 8101 6666

傳真 Fax +886 2 8101 6667

網址 Web kpmg.com/tw

Independent Auditors’ Report

To the Board of Directors of Weikeng Industrial Co., Ltd.:

Opinion

We have audited the consolidated financial statements of Weikeng Industrial Co., Ltd. and its subsidiaries (“the Group”), which comprise the consolidated balance sheets as of December 31, 2025 and 2024, the consolidated statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the consolidated financial statements, including a summary of material accounting policies.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as of December 31, 2025 and 2024, and its consolidated financial performance and its consolidated cash flows for the years then ended December 31, 2025 and 2024, in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and with the International Financial Reporting Standards (“IFRSs”), International Accounting Standards (“IASs”), Interpretations developed by the International Financial Reporting Interpretations Committee (“IFRIC”) or the former Standing Interpretations Committee (“SIC”) endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.

Basis for Opinion

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

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. The key audit matters we judged shall be presented in the auditors’ report as follows:

Recognition of Operating Revenue

Please refer to note (4)(m) “Revenue recognition” for accounting policies with respect to recognizing revenue, and to note (6)(q) “Revenue from contracts with customers” for explanatory notes about revenue.

KPMG

Description of key audit matters:

Weikeng Industrial Co., Ltd. is a listed company. The Group is a distributor for the sale of electronic components and computer peripheral equipment. Operating revenue is one of the significant items in the consolidated financial statements, and the amounts and changes of operating revenue may affect the users' understanding of the entire financial statements. Therefore, the testing over revenue recognition is considered a key matter in our audits.

How the matter was addressed in our audits:

Our main audit procedures for the aforementioned key audit matters include testing the Group’s controls surrounding revenue recognition in the order-to-cash transaction cycle, including reconciliations between the general ledger and sales system; performing the detailed test of relevant vouchers, as well as assessing whether the Group’s timing on revenue recognition and the amounts recognized are in accordance with the related standards.

Valuation of Inventories

Please refer to note (4)(h) “Inventories” for accounting policies with respect to valuating inventories; note (5) “Valuation of inventories” for accounting estimates and uncertainties of affairs for inventory valuation, and to note (6)(e) “Inventories” for explanatory notes about inventories and related expenses.

Description of key audit matters:

The Group is a distributor for the sale of electronic components and computer peripheral equipment. Due to the horizontal competition in the industry and constant advancement of related technologies, the price of end electronic products are volatile, and thus, affects the price of electronic components and computer peripheral equipment. Therefore, the testing over the valuation of inventories is considered a key matter in our audits.

How the matter was addressed in our audits:

Our main audit procedures for the aforementioned key audit matters include evaluating whether the policies for setting aside allowance for inventory valuation and obsolescence losses are in accordance with the Group’s policies and related standards; as well as implementing sampling procedures to check the correctness of the aging of the inventories. In addition, we also examined the inventory aging reports, understood the subsequent sales status of slow-moving inventories; and evaluated the adopted basis of the net realizable value to assess the reasonableness of the management’s estimates of the allowance for inventory valuation.

Other Matter

Weikeng Industrial Co., Ltd. has prepared its parent-company-only financial statements as of and for the years ended December 31, 2025 and 2024, on which we have issued an unmodified opinion.

KPMG

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

Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and with the IFRSs, IASs, IFRIC, SIC endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

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

Those charged with governance (including Audit Committee) are responsible for overseeing the Group's financial reporting process.

Auditors' Responsibilities for the Audit of the Consolidated Financial Statements

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

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

Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Group to cease to continue as a going concern.

KPMG

Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient and appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on this consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.

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

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

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

The engagement partners on the audit resulting in this independent auditors' report are Au, Yiu-Kwan and Hsin, Yu-Ting.

KPMG

Taipei, Taiwan (Republic of China)

March 13, 2026

Notes to Readers

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

The independent auditors' audit report and the accompanying consolidated financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors' audit report and consolidated financial statements, the Chinese version shall prevail.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese.)

WEIKENG INDUSTRIAL CO., LTD. AND SUBSIDIARIES

Consolidated Balance Sheets

December 31, 2025 and 2024

(expressed in thousands of New Taiwan Dollars)

Assets	December 31, 2025		December 31, 2024			Liabilities and Equity		December 31, 2025		December 31, 2024
		Amount	%	Amount	%		Current liabilities:	Amount	%	Amount	%
Current assets:							Short-term borrowings (note (6)(h))	$ 18,673,292	42	17,340,753	41
1100	Cash and cash equivalents (note (6)(a))	$ 2,949,810	7	2,985,318	7	2100	Current financial liabilities at fair value through profit or loss (notes (6)(b) and (6)(i))	-	-	1,014	-
1110	Current financial assets at fair value through profit or loss (notes (6)(b) and (6)(i))	827	-	799	-	2120	Current financial liabilities (note (6)(q))	355,319	1	510,424	1
1170	Notes and accounts receivable, net (note (6)(d))	19,476,526	44	17,744,616	42	2130	Accounts payable	8,558,300	19	8,276,821	19
1200	Other receivables (note (6)(d))	480,659	1	590,218	1	2170	Other payables	952,270	2	951,059	2
1300	Inventories, net (note (6)(e))	20,019,574	45	20,524,632	48	2200	Current tax liabilities	265,003	1	194,693	1
1470	Prepayments and other current assets	435,542	1	180,713	-	2230	Current lease liabilities (note (6)(j))	152,103	-	135,948	-
		43,362,938	98	42,026,296	98	2280	Other current liabilities	641,407	2	507,673	1
Non-current assets:						2300	Bonds payable, current portion (note (6)(i))	426,750	1	575,289	1
1517	Non-current financial assets at fair value through other comprehensive income (note (6)(c))	88,553	-	88,833	-	2320	Non-current liabilities:	30,024,444	68	28,493,674	66
1600	Property, plant and equipment (note (6)(f))	147,836	-	153,222	-		Non-current liabilities:
1755	Right-of-use assets (note (6)(g))	240,666	1	282,188	1	2500	Criminals at fair value through profit or loss (notes (6)(b) and (6)(i))	25,250	-	29,000	-
1780	Intangible assets	11,297	-	7,317	-		Bonds payable (note (6)(i))	2,280,799	5	2,224,804	5
1840	Deferred tax assets (note (6)(m))	223,099	1	187,363	1	2530	Deferred tax liabilities (note (6)(m))	982,699	3	973,239	2
1900	Other non-current assets	80,587	-	85,885	-	2570	Non-current lease liabilities (note (6)(j))	94,836	-	153,589	1
		792,038	2	804,808	2	2640	Non-current net defined benefit liabilities (note (6)(l))	31,571	-	41,797	-
						2670	Other non-current liabilities	193	-	193	-
							Total liabilities	3,415,348	8	3,422,622	8
							Equity (note (6)(n)):
							Total equity interest:
						3100	Exchange differences on translation of foreign financial statements	212,981	-	464,301	1
						3200	Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income	(91,930)	-	(91,850)	-
								121,051	-	372,451	1
							Total equity	10,715,184	24	10,914,808	26
							Total liabilities and equity	$ 44,154,976	100	42,831,104	100

See accompanying notes to consolidated financial statements.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese.)

WEIKENG INDUSTRIAL CO., LTD. AND SUBSIDIARIES

Consolidated Statement of Comprehensive Income

For the years ended December 31, 2025 and 2024

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

	2025		2024
		Amount	%	Amount	%
4100	Net sales revenue (note (6)(q))	$108,716,379	100	89,674,523	100
5000	Cost of sales (note (6)(e))	104,061,130	96	84,531,750	94
	Gross profit	4,655,249	4	5,142,773	6
	Operating expenses (notes (6)(j), (6)(l), (6)(r), (7) and (12)):
6100	Selling expenses	2,259,173	2	2,038,242	2
6200	Administrative expenses	585,445	-	578,967	1
6450	Expected credit losses (note (6)(d))	16,162	-	446	-
		2,860,780	2	2,617,655	3
	Net operating income	1,794,469	2	2,525,118	3
	Non-operating income and expenses:
7100	Interest income	39,940	-	29,332	-
7010	Other income (notes (6)(k) and (7))	6,834	-	27,622	-
7230	Foreign currency exchange gains (losses), net (note (6)(s))	393,480	-	(34,208)	-
7235	Gains (losses) on financial assets (liabilities) at fair value through profit or loss, net (note (6)(i))	4,592	-	8,034	-
7050	Finance costs (notes (6)(i) and (6)(j))	(1,032,302)	(1)	(1,078,057)	(1)
7590	Miscellaneous disbursements	(101)	-	(681)	-
		(587,557)	(1)	(1,047,958)	(1)
7900	Profit before tax	1,206,912	1	1,477,160	2
7950	Less: Income tax expenses (note (6)(m))	342,828	-	335,288	-
8200	Profit	864,084	1	1,141,872	2
	Other comprehensive income:
8310	Items that will not be reclassified to profit or loss
8311	Changes on remeasurements of defined benefit plans (note (6)(l))	2,352	-	19,976	-
8316	Unrealized gains (losses) from investments in equity instruments measured at fair value through other comprehensive income	(80)	-	(43)	-
8349	Less: Income tax related to items that will not be reclassified to profit or loss (note (6)(m))	471	-	3,995	-
		1,801	-	15,938	-
8360	Items that may be reclassified to profit or loss
8361	Exchange differences on translation of foreign financial statements	(314,150)	-	481,060	1
8399	Less: Income tax related to items that will be reclassified to profit or loss (note (6)(m))	(62,830)	-	96,212	-
		(251,320)	-	384,848	1
	Other comprehensive income	(249,519)	-	400,786	1
8500	Comprehensive income	$ 614,565	1	1,542,658	3
	Earnings per ordinary share (expressed in New Taiwan dollars) (note (6)(p))
9750	Basic earnings per share	$	1.81		2.56
9850	Diluted earnings per share	$	1.61		2.25

See accompanying notes to consolidated financial statements.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese.)

WEIKENG INDUSTRIAL CO., LTD. AND SUBSIDIARIES

Consolidated Statement of Changes in Equity

For the years ended December 31, 2025 and 2024

(expressed in thousands of New Taiwan Dollars)

Balance at January 1, 2024

Appropriation and distribution of retained earnings:

Legal reserve appropriated

Special reserve appropriated

Cash dividends

Profit for the year ended December 31, 2024

Other comprehensive income for the year ended December 31, 2024

Total comprehensive income for the year ended December 31, 2024

Issuance of convertible bonds

Conversion of convertible bonds

Balance at December 31, 2024

Appropriation and distribution of retained earnings:

Legal reserve appropriated

Cash dividends

Reversal of special reserve

Profit for the year ended December 31, 2025

Other comprehensive income for the year ended December 31, 2025

Total comprehensive income for the year ended December 31, 2025

Share-based payment transactions

Changes in ownership interests in subsidiaries

Conversion of convertible bonds

Others

Balance at December 31, 2025

Common stock	Capital surplus	Retained earnings			Exchange differences on translation of foreign financial statements	Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income	Total equity
		Legal reserve	Special reserve	Unappropriated earnings
$ 4,280,715	1,526,125	1,304,638	-	1,667,096	79,453	(91,807)	8,766,220
-	-	78,925	-	(78,925)	-	-	-
-	-	-	12,354	(12,354)	-	-	-
-	-	-	-	(870,000)	-	-	(870,000)
-	-	78,925	12,354	(961,279)	-	-	(870,000)
-	-	-	-	1,141,872	-	-	1,141,872
-	-	-	-	15,981	384,848	(43)	400,786
-	-	-	-	1,157,853	384,848	(43)	1,542,658
-	259,231	-	-	-	-	-	259,231
462,219	754,480	-	-	-	-	-	1,216,699
4,742,934	2,539,836	1,383,563	12,354	1,863,670	464,301	(91,850)	10,914,808
-	-	115,785	-	(115,785)	-	-	-
-	-	-	-	(1,000,000)	-	-	(1,000,000)
-	-	-	(12,354)	12,354	-	-	-
-	-	115,785	(12,354)	(1,103,431)	-	-	(1,000,000)
-	-	-	-	864,084	-	-	864,084
-	-	-	-	1,881	(251,320)	(80)	(249,519)
-	-	-	-	865,965	(251,320)	(80)	614,565
-	32,227	-	-	-	-	-	32,227
-	758	-	-	-	-	-	758
59,878	93,132	-	-	-	-	-	153,010
	(184)	-	-	-	-	-	(184)
$ 4,802,812	2,665,769	1,499,348	-	1,626,204	212,981	(91,930)	10,715,184

See accompanying notes to consolidated financial statements.

(English Translation of Consolidated Financial Statements Originally Issued in Chinese.)
WEIKENG INDUSTRIAL CO., LTD. AND SUBSIDIARIES
Consolidated Statement of Cash Flows
For the years ended December 31, 2025 and 2024
(expressed in thousands of New Taiwan Dollars)

	2025	2024
Cash flows from (used in) operating activities:
Profit before tax	$ 1,206,912	1,477,160
Adjustments:
Adjustments to reconcile profit (loss):
Depreciation expenses	171,294	172,004
Amortization expenses	8,695	8,116
Expected credit losses	16,162	446
Net gains on financial assets and liabilities at fair value through profit or loss	(4,592)	(8,034)
Interest expenses	1,032,302	1,078,057
Interest income	(39,940)	(29,332)
Dividends income	-	(230)
Share-based payments	32,985	-
Gain on lease modification	-	(466)
Others	(38)	41
	1,216,868	1,220,602
Changes in operating assets and liabilities:
Increase in notes and accounts receivable	(1,748,072)	(4,158,096)
Decrease (increase) in other receivables	111,023	(202,904)
Decrease (increase) in inventories	505,058	(7,633)
(Increase) decrease in prepayments and other current assets	(259,344)	787,644
	(1,391,335)	(3,580,989)
Increase (decrease) in accounts payable	911,261	(1,316,027)
Increase in other payable	11,499	109,171
Decrease in contract liabilities and other current liabilities	(21,371)	(517,372)
Decrease in net defined benefit liabilities	(7,874)	(8,094)
	893,515	(1,732,322)
Total changes in operating assets and liabilities	(497,820)	(5,313,311)
Total adjustments	719,048	(4,092,709)
Cash flows from (used) in operations	1,925,960	(2,615,549)
Interest received	39,401	28,951
Dividends received	-	230
Interest paid	(979,488)	(1,050,691)
Income taxes paid	(237,157)	(316,026)
Net cash flows from (used in) operating activities	748,716	(3,953,085)
Cash flows from (used in) investing activities:
Acquisition of financial assets at fair value through other comprehensive income	-	(11,591)
Proceeds from capital reduction of financial assets at fair value through other comprehensive income	200	-
Acquisition of property, plant and equipment	(11,480)	(20,136)
Disposal of property, plant and equipment	185	-
Decrease (increase) in refundable deposits	8,332	(17,553)
Acquisition of intangible assets	(12,201)	(8,223)
Increase in other prepayments	-	(270)
Net cash flows used in investing activities	(14,964)	(57,773)
Cash flows from (used in) financing activities:
Increase in short-term borrowings	702,757	2,638,680
Proceeds from issuing bonds	-	2,500,000
Repurchase of bonds	(3,045)	-
Payments of lease liabilities	(154,458)	(160,483)
Cash dividends paid	(1,000,000)	(870,000)
Net cash (used in) flows from financing activities	(454,746)	4,108,197
Effect of exchange rate changes on cash and cash equivalents	(314,514)	477,247
Net (decrease) increase in cash and cash equivalents	(35,508)	574,586
Cash and cash equivalents at the beginning of period	2,985,318	2,410,732
Cash and cash equivalents at the end of period	$ 2,949,810	2,985,318

See accompanying notes to consolidated financial statements.

KPMG

多侯連素群合作計算方法

KPMG

台北市110615信義路5段7號68樓(台北101大樓)

68F., TAIPEI 101 TOWER, No. 7, Sec. 5,

Xinyi Road, Taipei City 110615, Taiwan (R.O.C.)

電話 Tel +886 2 8101 6666

傳真 Fax +886 2 8101 6667

網址 Web kpmg.com/tw

Independent Auditors’ Report

To the Board of Directors of Weikeng Industrial Co., Ltd.:

Opinion

We have audited the financial statements of Weikeng Industrial Co., Ltd. (“the Company”), which comprise the balance sheets as of December 31, 2025 and 2024, the statements of comprehensive income, changes in equity and cash flows for the years then ended, and notes to the financial statements, including a summary of material accounting policies.

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

Basis for Opinion

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

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. The key audit matters we judged shall be presented in the auditors’ report as follows:

Recognition of Operating Revenue

Please refer to note (4)(m) “Revenue recognition” for accounting policies with respect to recognizing revenue, and to note (6)(t) “Revenue from contracts with customers” for explanatory notes about revenue.

Description of key audit matters:

Weikeng Industrial Co., Ltd. is a listed company. The Company is a distributor for the sale of electronic components and computer peripheral equipment. Operating revenue is one of the significant items in the financial statements, and the amounts and changes of operating revenue may affect the users’ understanding of the entire financial statements. Therefore, the testing over revenue recognition is considered a key matter in our audits.

KPMG, a Taiwan partnership and a member firm of the KPMG global organization of independent members. All rights affiliated with KPMG International Limited, a private English company limited by guarantee.

KPMG

How the matter was addressed in our audits:

Our main audit procedures for the aforementioned key audit matters include testing the Company’s controls surrounding revenue recognition in the order-to-cash transaction cycle, including reconciliations between the general ledger and sales system; performing the detailed test of relevant vouchers, as well as assessing whether the Company’s timing on revenue recognition and the amounts recognized are in accordance with related standards.

Valuation of Inventories

Please refer to note (4)(g) “Inventories” for accounting policies with respect to valuating inventories, to note (5) “Valuation of inventories” for accounting estimates and uncertainties of affairs for inventory valuation; and to note (6)(f) “Inventories” for explanatory notes about inventories and related expenses.

Description of key audit matters:

The Company is a distributor for the sale of electronic components and computer peripheral equipment. Due to the horizontal competition in the industry and constant advancement of related technologies, the price of end electronic products are volatile, and thus, affects the price of electronic components and computer peripheral equipment. Therefore, the testing over the valuation of inventories is considered a key matter in our audits.

How the matter was addressed in our audits:

Our main audit procedures for the aforementioned key audit matters include evaluating whether the policies for setting aside allowance for inventory valuation and obsolescence losses are in accordance with the Company’s policies and related standards; as well as implementing sampling procedures to check the correctness of the aging of the inventories. In addition, we also examined the inventory aging reports, understood the subsequent sales status of slow moving inventories; and evaluated the adopted basis of the net realizable value to assess the reasonableness of the management’s estimates of the allowance for inventory valuation.

The share of profit (loss) of subsidiaries and investments accounted for using equity method

Please refer to note (4)(h) “Investments of subsidiaries” for the accounting policies; note (6)(g) “Investments accounted for using equity method” for explanatory notes about the investments under equity method.

Description of key audit matters:

The subsidiaries, which are recognized under equity method, are distributors for the sale of electronic components and computer peripheral equipment with holding material assets, such as accounts receivable and inventories. Therefore, the share of profit (loss) of subsidiaries and investments accounted for using equity method which is one of the material items in the financial statements is considered a key matter in our audits.

How the matter was addressed in our audits:

Our main audit procedures for the aforementioned key audit matters include understanding the related controls over investments accounted for using equity method; testing the changes of the investment under equity method within the year, including the recognition of investments gains (losses) and the share of comprehensive income; as well as assessing whether the Company’s recognition of investments are in accordance with the related standards.

KPMG

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

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

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

Those charged with governance (including Audit Committee) are responsible for overseeing the Company’s financial reporting process.

Auditors’ Responsibilities for the Audit of the Financial Statements

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

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

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

KPMG

Obtain sufficient and appropriate audit evidence regarding the financial information of the investments in other entities accounted for using the equity method to express an opinion on this financial statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinion.

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

The engagement partners on the audit resulting in this independent auditors' report are Au, Yiu-Kwan and Hsin, Yu-Ting.

KPMG

Taipei, Taiwan (Republic of China)

March 13, 2026

Notes to Readers

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

The independent auditors' audit report and the accompanying Parent Company only financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors' audit report and Parent Company only financial statements, the Chinese version shall prevail.

(English Translation of Financial Statements Originally Issued in Chinese.)
WEIKENG INDUSTRIAL CO., LTD.
Balance Sheets
December 31, 2025 and 2024
(expressed in thousands of New Taiwan Dollars)

Assets	December 31, 2025		December 31, 2024			Liabilities and Equity		December 31, 2025		December 31, 2024
		Amount	%	Amount	%		Current liabilities:	Amount	%	Amount	%
Current assets:							Short-term borrowings (note (6)(j))	$ 8,005,101	30	7,858,010	27
1100	Cash and cash equivalents (note (6)(a))	$ 1,811,201	7	2,033,217	7	2100	Current financial liabilities at fair value through profit or loss (notes (6)(b) and (6)(l))	-	-	1,014	-
1110	Current financial assets at fair value through profit or loss (notes (6)(b) and (6)(l))	827	-	799	-	2120	Current contract liabilities (note (6)(t))	112,961	1	20,790	-
1170	Notes and accounts receivable, net (notes (6)(d) and (7))	9,102,716	34	8,797,093	31	2130	Accounts payable (note (7))	2,873,701	11	4,894,886	17
1200	Other receivables (notes (6)(e) and (7))	1,635,877	6	1,506,251	5	2170	Other payables (notes (6)(k) and (7))	443,517	2	468,556	2
1300	Inventories, net (note (6)(f))	5,759,943	21	8,011,230	28	2200	Current tax liabilities	202,152	1	166,394	1
1470	Prepaid expenses and other current assets	153,682	1	78,821	-	2230	Current lease liabilities (notes (6)(m) and (7))	62,921	-	62,430	-
		18,464,246	69	20,427,411	71	2280	Other current liabilities	591,569	2	484,036	2
Non-current assets:						2300	Bonds payable, current portion (note (6)(l))	426,750	1	575,289	2
1517	Non-current financial assets at fair value through other comprehensive income (note (6)(c))	88,553	-	88,833	-	2320		12,718,672	48	14,531,405	51
1550	Investments accounted for using equity method, net (note (6)(g))	7,831,925	29	7,864,822	27		Non-current liabilities:
1600	Property, plant and equipment (note (6)(h))	110,866	1	115,498	-	2500	Non-current financial liabilities at fair value through profit or loss (note (6)(b))	25,250	-	29,000	-
1755	Right-of-use assets (notes (6)(i) and (7))	79,578	-	137,430	1
1780	Intangible assets	3,766	-	1,901	-	2530	Bonds payable (note (6)(l))	2,280,799	8	2,224,804	8
1840	Deferred tax assets (note (6)(p))	171,591	1	134,188	1	2570	Deferred tax liabilities (note (6)(p))	982,359	4	973,239	3
1900	Other non-current assets	21,888	-	23,413	-	2580	Non-current lease liabilities (notes (6)(m) and (7))	18,379	-	78,244	-
		8,308,167	31	8,366,085	29	2640	Non-current net defined benefit liabilities (note (6)(o))	31,571	-	41,797	-
						2670	Other non-current liabilities	199	-	199	-
								3,338,557	12	3,347,283	11
							Total liabilities	16,057,229	60	17,878,688	62
							Equity (note (6)(q)):
						3100	Common Stock	4,802,812	18	4,742,934	16
						3200	Capital surplus	2,665,769	10	2,539,836	9
							Retained earnings:
						3310	Legal reserve	1,499,348	6	1,383,563	5
						3320	Special reserve	-	-	12,354	-
						3350	Unappropriated earnings	1,626,204	6	1,863,670	6
								3,125,552	12	3,259,587	11
							Other equity interest:
						3410	Exchange differences on translation of foreign financial statements	212,981	-	464,301	2
						3420	Unrealized gains (losses) on financial assets measured at fair value through other comprehensive income	(91,930)	-	(91,850)	-
								121,051	-	372,451	2
							Total equity	10,715,184	40	10,914,808	38
Total assets		$ 26,772,413	100	28,793,496	100		Total liabilities and equity	$ 26,772,413	100	28,793,496	100

See accompanying notes to financial statements.

(English Translation of Financial Statements Originally Issued in Chinese.)
WEIKENG INDUSTRIAL CO., LTD.
Statements of Comprehensive Income
For the years ended December 31, 2025 and 2024
(expressed in thousands of New Taiwan Dollars, except for earnings per share)

	2025		2024
		Amount	%	Amount	%
4100	Net sales revenue (notes (6)(t) and (7))	$ 45,630,647	100	44,564,878	100
5000	Cost of sales (notes (6)(f) and (7))	44,135,158	96	42,044,807	94
	Gross profit	1,495,489	4	2,520,071	6
	Operating expenses (notes (6)(m), (6)(o), (7) and (12)):
6100	Selling expenses	878,955	2	833,730	2
6200	Administrative expenses	314,400	1	310,511	1
6450	Expected credit losses (note (6)(d))	2,997	-	3,478	-
		1,196,352	3	1,147,719	3
	Net operating income	299,137	1	1,372,352	3
	Non-operating income and expenses:
7100	Interest income (note (7))	74,009	-	24,391	-
7010	Other income (notes (6)(n) and (7))	569,963	1	433,355	1
7230	Foreign currency exchange gains, net (note (6)(v))	395,211	1	41,106	-
7235	Gains (losses) on financial assets (liabilities) at fair value through profit or loss, net (note (6)(l))	4,592	-	8,034	-
7375	Share of profit of subsidiaries, associates and joint ventures accounted for using equity method (note (6)(g))	280,495	1	45,278	-
7050	Financial costs (notes (6)(l), (6)(m) and (7))	(523,145)	(1)	(487,067)	(1)
7590	Miscellaneous disbursements	(80)	-	(639)	-
		801,045	2	64,458	-
7900	Profit before tax	1,100,182	3	1,436,810	3
7950	Less: Income tax expenses (note (6)(p))	236,098	1	294,938	1
8200	Profit	864,084	2	1,141,872	2
	Other comprehensive income:
8310	Items that will not be reclassified to profit or loss
8311	Changes on remeasurements of defined benefit plans (note (6)(o))	2,352	-	19,976	-
8316	Unrealized (losses) gains from investments in equity instruments measured at fair value through other comprehensive income	(80)	-	(43)	-
8349	Less: Income tax related to items that will not be reclassified to profit or loss (note (6)(p))	471	-	3,995	-
		1,801	-	15,938	-
8360	Items that may be reclassified to profit or loss
8361	Exchange differences on translation of foreign financial statements	(314,150)	(1)	481,060	1
8399	Less: Income tax related to items that will be reclassified to profit or loss (note (6)(p))	(62,830)	-	96,212	-
		(251,320)	(1)	384,848	1
	Other comprehensive income	(249,519)	(1)	400,786	1
8500	Comprehensive income	$ 614,565	1	1,542,658	3
	Earnings per ordinary share (expressed in New Taiwan dollars): (note (6)(s))
9750	Basic earnings per share	$	1.81		2.56
9850	Diluted earnings per share	$	1.61		2.25

See accompanying notes to financial statements.

(English Translation of Financial Statements Originally Issued in Chinese.)
WEIKENG INDUSTRIAL CO., LTD.
Statements of Changes in Equity
For the years ended December 31, 2025 and 2024
(expressed in thousands of New Taiwan Dollars)

Balance at January 1, 2024

Appropriation and distribution of retained earnings:
Legal reserve appropriated
Special reserve appropriated
Cash dividends

Profit for the year ended December 31, 2024
Other comprehensive income for the year ended December 31, 2024
Total comprehensive income for the year ended December 31, 2024
Issuance of convertible bonds
Conversion of convertible bonds
Balance at December 31, 2024

Appropriation and distribution of retained earnings:
Legal reserve appropriated
Cash dividends
Reversal of special reserve

Profit for the year ended December 31, 2025
Other comprehensive income for the year ended December 31, 2025
Total comprehensive income for the year ended December 31, 2025
Share-based payments
Changes in ownership interests in subsidiaries
Conversion of convertible bonds
Others
Balance at December 31, 2025

Common stock	Capital surplus	Retained earnings			Other equity interest
		Legal reserve	Special reserve	Unappropriated earnings	Exchange differences on translation of foreign financial statements	Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income	Total equity
$ 4,280,715	1,526,125	1,304,638	-	1,667,096	79,453	(91,807)	8,766,220
-	-	78,925	-	(78,925)	-	-	-
-	-	-	12,354	(12,354)	-	-	-
-	-	-	-	(870,000)	-	-	(870,000)
-	-	78,925	12,354	(961,279)	-	-	(870,000)
-	-	-	-	1,141,872	-	-	1,141,872
-	-	-	-	15,981	384,848	(43)	400,786
-	-	-	-	1,157,853	384,848	(43)	1,542,658
-	259,231	-	-	-	-	-	259,231
462,219	754,480	-	-	-	-	-	1,216,699
4,742,934	2,539,836	1,383,563	12,354	1,863,670	464,301	(91,850)	10,914,808
-	-	115,785	-	(115,785)	-	-	-
-	-	-	-	(1,000,000)	-	-	(1,000,000)
-	-	-	(12,354)	12,354	-	-	-
-	-	115,785	(12,354)	(1,103,431)	-	-	(1,000,000)
-	-	-	-	864,084	-	-	864,084
-	-	-	-	1,881	(251,320)	(80)	(249,519)
-	-	-	-	865,965	(251,320)	(80)	614,565
-	32,227	-	-	-	-	-	32,227
-	758	-	-	-	-	-	758
59,878	93,132	-	-	-	-	-	153,010
-	(184)	-	-	-	-	-	(184)
$ 4,802,812	2,665,769	1,499,348	-	1,626,204	212,981	(91,930)	10,715,184

See accompanying notes to financial statements.

(English Translation of Financial Statements Originally Issued in Chinese.)
WEIKENG INDUSTRIAL CO., LTD.
Statements of Cash Flows
For the years ended December 31, 2025 and 2024
(expressed in thousands of New Taiwan Dollars)

	2025	2024
Cash flows from (used in) operating activities:
Profit before tax	$ 1,100,182	1,436,810
Adjustments:
Adjustments to reconcile profit (loss):
Depreciation expenses	72,732	69,712
Amortization expenses	4,931	3,856
Expected credit losses	2,997	3,478
Net gains on financial assets or liabilities at fair value through profit or loss	(4,592)	(8,034)
Interest expenses	523,145	487,067
Interest income	(74,009)	(24,391)
Dividends income	-	(230)
Share-based payments	32,227	-
Share of profit of subsidiaries, associates and joint ventures accounted for using equity method	(280,495)	(45,278)
Others	(182)	-
	276,754	486,180
Changes in operating assets and liabilities:
Increase in accounts receivable	(308,620)	(1,560,792)
Decrease (increase) in other receivables	852,740	(1,032,795)
Decrease (increase) in inventories	2,251,287	(1,824,208)
Increase in prepayments and other current assets	(79,420)	(14,816)
	2,715,987	(4,432,611)
(Decrease) increase in accounts payable	(1,391,403)	74,286
(Decrease) increase in other payable	(14,969)	54,319
Increase in contract liabilities and other current liabilities	199,704	38,116
Decrease in net defined benefit liabilities	(7,874)	(8,094)
	(1,214,542)	158,627
Total changes in operating assets and liabilities	1,501,445	(4,273,984)
Total adjustments	1,778,199	(3,787,804)
Cash flows from (used in) operations	2,878,381	(2,350,994)
Interest received	33,818	24,010
Dividends received	-	230
Interest paid	(470,035)	(430,909)
Income taxes paid	(166,264)	(299,473)
Net cash flows from (used in) operating activities	2,275,900	(3,057,136)
Cash flows from (used in) investing activities:
Acquisition of financial assets at fair value through other comprehensive income	-	(11,591)
Proceeds from capital reduction of financial assets at fair value through other comprehensive income	200	-
Acquisition of property, plant and equipment	(4,836)	(16,659)
Disposal of property, plant and equipment	166	-
Decrease (increase) in refundable deposits	4,559	(8,724)
Increase in other receivables to related parties	(941,250)	-
Acquisition of intangible assets	(6,196)	(4,897)
Increase in other prepayments	-	(270)
Net cash flows used in investing activities	(947,357)	(42,141)
Cash flows from (used in) financing activities:
(Decrease) increase in short-term borrowings	(482,691)	2,176,290
Proceeds from issuing bonds	-	2,500,000
Repurchase of bonds	(3,045)	-
Payment of lease liabilities	(64,823)	(61,732)
Cash dividends paid	(1,000,000)	(870,000)
Net cash flows (used in) from financing activities	(1,550,559)	3,744,558
Net (decrease) increase in cash and cash equivalents	(222,016)	645,281
Cash and cash equivalents at beginning of period	2,033,217	1,387,936
Cash and cash equivalents at end of period	$ 1,811,201	2,033,217

See accompanying notes to financial statements.

Appendix II

Weikeng Industrial Co., Ltd.

Rules of Procedure for Shareholders' Meetings

2022/3/25 amended by Board of Directors

2022/6/16 resolved by AGM

Article 1
The Company's shareholders' meetings, except as otherwise provided by law, shall be carried out according to these Rules.

Article 2
A “shareholder” referred to in these Rules means the shareholder itself or a proxy designated by such shareholder.

Article 3
The Company shall specify in its shareholders' meeting notice the time during which the registrations for attendance of shareholders, solicitors, appointed proxies (hereinafter referred to as shareholders) will be accepted, the place to register for attendance, and other matters for attention. Any change in the way the shareholders' meeting is held shall be resolved by the Board of Directors and shall be made at the latest before mailing the shareholders' meeting notice.

The above-mentioned time for the acceptance of registrations for shareholders' attendance shall be at least 30 minutes prior to the start of the meeting; the registration area shall be clearly marked, and adequate and appropriate personnel shall be assigned to handle the registrations; The acceptance of registrations for shareholders' meetings by video conference should be 30 minutes before the start of the meeting on the video conference platform of the shareholders' meeting. The shareholders who complete the registrations shall be deemed to attend the meeting in person.

Shareholders shall attend shareholders' meetings based on attendance cards, sign-in cards, or other certificates of attendance. Voting rights represented in the meeting shall be calculated on such basis. Solicitors with proxy forms shall also bring identification documents for verification.

Article 3.1
The Company shall specify the following in the shareholders' meeting notice if the shareholders' meeting is by video conference:

The way shareholders participate in the video conference and exercise their rights.
The handling of obstacles to the video conference platform or video participation due to natural disasters, events or other force majeure circumstances shall include at least the following:

(1) The time when the aforementioned obstacles continue and cannot be removed, and the date when the meeting must be postponed or reconvened.
(2) Shareholders who have not registered to participate in the original meeting by video conference shall not participate in the postponed or reconvened meeting.
(3) If a video-assisted shareholders' meeting cannot be reconvened by video conference, the shareholders' meeting shall continue if the total number of shares present reaches the legal quota for the shareholders' meeting after deducting the number of shares attending the shareholders' meeting by video conference, and the number of shares attending the shareholders' meeting by video conference shall be counted in the total number of shares present for the shareholders' meeting, and shall be deemed abstain from all motions for that shareholders' meeting.
(4) In the event that the results of all motions have been announced and no extraordinary motion has been made, or other handling method.

The Company shall convene a shareholders' meeting by video conference and

state the appropriate alternative measures for shareholders who have difficulties participating in the meetings by video conference.

Article 4
The chair shall call the meeting to order at the appointed meeting time. However, when the attending shareholders do not represent a majority of the total number of issued shares, the chair may announce a postponement, provided that no more than two such postponements, for a combined total of no more than 1 hour, may be made. If the quorum is not met after two postponements and the attending shareholders still represent less than one-third of the total number of issued shares, a tentative resolution may be adopted pursuant to Article 175, paragraph 1 of the Company Act. The shareholders shall be notified of the tentative resolution and a further shareholders' meeting will be held within one month. If the shareholders' meeting is held by video conference, the shareholders who wish to attend the meeting by video conference shall re-register with the Company in accordance with Article 16.

When, prior to the conclusion of the meeting, the attending shareholders represent a majority of the total number of issued shares, the chair may resubmit the tentative resolution for a vote by the shareholders' meeting pursuant to Article 174 of the Company Act.

Article 5
Attendance at shareholders' meetings shall be calculated based on numbers of shares. The number of shares present shall be calculated based on the number of shares reported in the signature book or the submitted attendance cards and registrations on the video conference platform, plus the number of shares exercising the voting rights by written or electronic means.

Article 6
The venue for a shareholders' meeting shall be the premises of the Company, or a place easily accessible to shareholders and suitable for a shareholders' meeting. The meeting may begin no earlier than 9 a.m. and no later than 3 p.m. The Company shall not be restricted from holding a video shareholders' meeting on the venue as described above.

The meeting chair and the recorder shall be present at the same venue in the country when the Company convenes a shareholders' meeting by video conference, and the meeting chair shall announce the address of such venue at the time the meeting is called to order.

Article 7
If the board of directors convenes a shareholders' meeting, the meeting shall be chaired by the chairperson of the board. When the chairperson of the board is on leave or for any reason unable to exercise the powers of the chairperson, the chairperson shall appoint one of the directors to act as chair. Where the chairperson does not make such a designation, the directors shall select from among themselves one person to serve as chair.

When a managing director or a director serves as chair, as referred to in the preceding paragraph, the managing director or director shall be one who has held that position for six months or more and who understands the financial and business conditions of the company. The same shall be true for a representative of a juristic person director that serves as chair.

If a shareholders' meeting is convened by a party with the power to convene but other than the board of directors, the convening party shall chair the meeting. When there are two or more such convening parties, they shall mutually select a chair from among themselves.

Article 8
If a shareholders' meeting is convened by the board of directors, the meeting agenda shall be set by the board of directors. The meeting shall proceed in the order set by the agenda, which may not be changed without a resolution of the shareholders' meeting.

The chair may not declare the meeting adjourned prior to completion of deliberation on the meeting agenda (including extraordinary motions), except by a resolution of the shareholders’ meeting.

The provisions of the preceding paragraph apply mutatis mutandis to a shareholders’ meeting convened by a party with the power to convene that is not the board of directors.

After the meeting is adjourned, shareholders shall not select another chair and continue the meeting in the same address or in any other location.

Article 9
The Company may appoint its attorneys, certified public accountants, or related persons retained by it to attend a shareholders’ meeting in a non-voting capacity.

Staff handling administrative affairs of a shareholders’ meeting shall wear identification cards or armbands.

Article 10
The Company shall make an audio or video recording of the proceedings of the shareholders’ meeting and such recording shall be maintained for at least one year. If, however, a shareholder files a lawsuit pursuant to Article 189 of the Company Act, the recording shall be retained until the conclusion of the litigation.

If a shareholders’ meeting is held by video conference, the Company shall keep records of the shareholders’ registration, sign-in, attendance, questions, voting, and the Company’s vote counting results, and shall make an uninterrupted audio and video recording of the entire video conference.

The Company shall keep the aforementioned information and audio and video recordings throughout the life of the Company period and provide the audio and video recordings to the person appointed to administer the video conference for retention.

Article 11
When speaking, an attending shareholder shall specify the subject of the speech on a speaker’s slip, shareholder account number (or attendance card number), and account name. The order in which shareholders speak will be set by the chair.

A shareholder in attendance who has submitted a speaker’s slip but does not actually speak shall be deemed to have not spoken. When the content of the speech does not correspond to the subject given on the speaker slip, the spoken content shall prevail. When an attending shareholder is speaking, other shareholders may not speak or interrupt unless they have sought and obtained the consent of the chair and the shareholder that has the floor; the chair shall stop any violation.

Article 12
Except with the consent of the chair, a shareholder speech may not exceed 5 minutes. An extension of 3 minutes may be granted by the chair.

Article 13
Except with the consent of the chair, a shareholder may not speak more than twice on the same proposal. If the shareholder’s speech violates the rules or exceeds the scope of the agenda item, the chair may terminate the speech.

Article 14
During discussion of an agenda, the chair may announce the completion of discussion at a proper time. If required, the chair may announce the discussion closed and call for a vote.

Article 15
Unless otherwise provided by law and Articles of Association, the proposal shall be approved by the majority of votes represented by attending shareholders. At the time of voting, the meeting chair or the person designated by the chair should first announce the total number of voting rights of the attending shareholders for each proposal, then the shareholders shall vote on each proposal. On the same day after the meeting, the results of shareholders’ approvals, disapprovals and abstentions, shall be entered into the Market Observation Post System.

Article 16
When a juristic person is appointed to attend as a proxy, it may designate only one person to represent it in the meeting. When a shareholders’ meeting is held by video

conference, shareholders who wish to attend by video conference should register with the Company two days prior to the shareholders' meeting.

If a shareholders' meeting is held by video conference, the Company shall upload the meeting handbook, annual report and other relevant information to the video conference platform at least 30 minutes prior to the meeting and continue to disclose them until the end of the meeting.

When a juristic person shareholder appoints two or more representatives to attend a shareholders' meeting, only one of the representatives so appointed may speak on the same proposal.

Article 17 After an attending shareholder has spoken, the chair may respond in person or direct relevant personnel to respond. If the shareholders' meeting is convened by video conference, shareholders participating by video conference may ask questions by text on the video conference platform after the meeting chair calls the meeting to order and before the meeting is adjourned. The number of questions shall not exceed two for each motion, and each time shall be limited to 200 words, and the provisions of Article 11 to Article 3 shall not apply.

If the preceding question does not violate the regulations or is within the scope of the motion, it is appropriate to disclose the question on the video conference platform of the shareholders' meeting for public information.

Article 18 Vote monitoring and counting personnel for the voting on a proposal shall be appointed by the chair, provided that all monitoring personnel shall be shareholders of the Company. Vote counting for shareholders' meeting proposals or elections shall be conducted in public at the place of the shareholders meeting. Immediately after vote counting has been completed, the results of the voting, including the statistical tallies of the numbers of votes, shall be announced on-site at the meeting and made into record.

After the meeting chair calls the Company's shareholders' meeting by video conference to order, the shareholders participating by video conference shall vote on the motions and the elections through the video conference platform, and the voting shall be completed before the meeting chair announces the end of the voting. Any delay shall be deemed as an abstention.

If a shareholders' meeting is convened by video conference, a one-time vote count shall be conducted after the meeting chair announces the close of voting and the voting and election results shall be announced

When the Company convenes a video-assisted shareholders' meeting, shareholders who have registered to attend the shareholders' meeting by video conference in accordance with Article 16 and wish to attend the physical shareholders' meeting in person shall deregister in the same manner as they have registered two days prior to the shareholders' meeting; if they deregister after that time, they can attend the shareholders' meeting by video conference only.

A shareholder who exercises his or her voting rights in writing or by electronic means and does not revoke his or her declaration of intent to attend the shareholders' meeting by video means may not exercise his or her voting rights on the original motion or propose amendments to the original motion or exercise his or her voting rights on amendments to the original motion, except for an extraordinary motion.

Article 19 When a meeting is in progress, the chair may announce a break based on time considerations.

Article 20 When there is an amendment or an alternative to a proposal, the chair shall present the amended or alternative proposal together with the original proposal and decide the order in which they will be put to a vote. When one among them is passed, the

Article 21

other proposals will be rejected, and no further voting shall be required.

The chair may direct the proctors (or security personnel) to help maintain order at the meeting place. When proctors (or security personnel) help maintain order at the meeting place, they shall wear an identification card or armband bearing the word "Proctor."

Article 22

Any matter not stipulated in this procedure shall be in accordance with the Company Act, the articles of association of the Company and applicable laws.

If a shareholders' meeting is convened by video conference, the meeting chair shall make the announcement separately when calling the meeting to order. Except in the case of the meeting that does not need to be postponed or reconvened as stipulated in Article 44-20 paragraph 4 of the Regulations Governing the Administration of Shareholder Services of Public Companies, before the meeting chair announces the adjournment of the meeting, if, due to natural disasters, events or other force majeure circumstances, the video conference platform or participation by video communication is obstructed and lasts for more than 30 minutes, the meeting shall be postponed or reconvened within five days. The provisions of Article 182 of the Company Act shall not apply.

In the event of an adjournment or reconvening of a meeting under the preceding Paragraph, shareholders who have not registered to participate in the original meeting by video means shall not participate in the postponed or reconvened meeting.

For the postponed or reconvened meeting in accordance with the second paragraph, if a shareholder who has registered to attend the original shareholders' meeting by video means and has completed the registration for the meeting, but does not participate in the adjourned or reconvened meeting, the number of shares, voting rights and election rights exercised at the original shareholders' meeting shall be counted in the total number of shares, voting rights and election rights of the shareholders attending the adjourned or reconvened meeting.

If the shareholders' meeting is adjourned or reconvened in accordance with the second paragraph, there is no need to discuss and resolve again if the voting and counting of votes have been completed and the voting results or the list of directors and supervisors elected have been announced.

If the Company holds a video-assisted shareholders' meeting and the video conference cannot be reconvened in accordance with Paragraph 2, the shareholders' meeting shall continue if the total number of shares present, after deducting the number of shares attending the shareholders' meeting by video means, still reaches the legal quota for the shareholders' meeting, without the need to adjourn or reconvene the meeting in accordance with Paragraph 2.

In the event that the meeting should be continued under the preceding Paragraph, the number of shares attending the shareholders' meeting by video means shall be counted in the total number of shares attended, but shall be deemed to have abstained for the purpose of all motions at that meeting.

If the Company adjourns or reconvenes the meeting in accordance with Paragraph 2, the Company shall comply with the provisions set forth in Article 44-20, Paragraph 7 of the Regulations Governing the Administration of Shareholder Services of Public Companies, and shall complete the relevant preliminary work in accordance with the date of the original shareholders' meeting and the provisions of each Article.

In accordance with the latter part of Article 12 and the third Paragraph of Article 13 of the Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies and the period set forth in Paragraph 2 of Article 44-5, Article 45-15 and Paragraph 1 of Article 44-17 of the Regulations Governing the

Article 23

Administration of Shareholder Services of Public Companies, the Company shall follow the date of the shareholders' meeting for the postponement or reconvening of the meeting as stipulated in Paragraph 2.

When convening a shareholders' meeting by video means, the Company shall provide the appropriate alternative measures for shareholders who have difficulties participating in the meetings by video means.

These Rules, and any amendments hereto, shall be implemented after adoption by a shareholders' meetings.

Appendix III

Weikeng Industrial Co., Ltd.
Articles of Incorporation

Chapter I General

Article 1. The Company is organized in accordance with the Company Act and is named Weikeng Industrial Co., Ltd.

Article 2. The Company operates the following business:

(1) CB01020 Business machine manufacturing business.
(2) CC01060 Wired telecommunications machine and equipment manufacturing business.
(3) CC01070 Wireless telecommunications machine and equipment manufacturing business.
(4) CC01080 Electronic parts and components manufacturing business.
(5) CC01110 Computer and peripheral equipment manufacturing business.
(6) CC01120 Information storage media manufacturing and reproduction business.
(7) E605010 Computer equipment installation business.
(8) E701030 Telecommunications control emission equipment installation business.
(9) F113050 Computer and business machine equipment wholesale business.
(10) F113070 Telecommunications equipment wholesale business.
(11) F118010 Information software wholesale business.
(12) F119010 Electronic materials wholesale business.
(13) F213030 Computer and business machine equipment retail business.
(14) F213060 Telecommunications equipment retails business.
(15) F218010 Information software retail business.
(16) F399990 Other general retail business.
(17) F401010 International trade business.
(18) F401021 Telecommunications control emission equipment import business.
(19) G801010 Warehouse business.
(20) I301010 Information software service business.
(21) I301030 Electronic information supply service business.
(22) I501010 Product design business.
(23) IE01010 Telecommunications account agency business.
(24) I301020 Data processing service business.
(25) ZZ99999 Other businesses not restricted or prohibited by law except any business that requires approval.

Article 3. The Company may provide guarantees to meet business requirements. When the Company is a limited liability shareholder of another company, the total amount of investment in other companies is not subject to the limit of 40% of paid-in capital under the Company Act.

Article 4. The Company has its head office in Taipei City. As required, the Board of Directors may pass a resolution to set up representatives, branches or subsidiaries in appropriate domestic and overseas locations.

Chapter II Shares

Article 5. The Company's registered capital is NT$9,000,000,000, divided into 900,000,000 shares, with each share valued at NT$10. The Board of Directors is authorized to issue the shares in several times through resolutions, with some shares being preferred shares in addition to ordinary shares. Among the aforementioned registered capital amount, NT$200,000,000, divided into 20,000,000 shares, is reserved for issuance of employee stock options, preferred shares with warrants attached or corporate bonds with warrants attached. These shares may be issued pursuant to board resolutions in several times.

Article 5-1. With the approval of the shareholders representing two-thirds of voting rights attending a shareholders' meeting attended by shareholders representing the majority of all outstanding shares, the Company could transfer treasury shares to its employees at a price lower than the average buy-back price of treasury shares, or issue employee stock options at a subscription price lower than the closing price of the ordinary shares on the date of issuance of the employee stock options. In accordance with the Company Act, the Company transfers the shares bought back to employees,

issues the share subscription warrants to employees, issues the restricted new shares for employees, or reserves the new issuance of shares for subscription by employees. Qualification requirements of employees include the employees of parents or subsidiaries of the Company meeting certain specific requirements, and the conditions and distribution methods authorize the Board of Directors or its authorized person to decide.

Article 5-2. The rights and obligations of the Company's preferred shares, as well as other key issuance terms, are as follows:

The dividend on the preferred shares is capped at an annual rate of 8%, calculated based on the issue price per share. The dividend may be paid annually in cash, following the approval of the financial report at the annual shareholders' meeting. The Board of Directors, or the Chairman authorized by the Board, will determine the record date for the payment of dividends for the previous year. The issuance and redemption of dividends for the issuance year and redemption year will be calculated based on the actual number of days the shares were issued during the year.
The Company has discretionary authority over the distribution of dividends on preferred shares. If the Company's annual financial results show no profit or insufficient profit to distribute dividends on the preferred shares, or for other necessary considerations, the Board of Directors may resolve not to distribute preferred share dividends, which will not constitute a breach of contract. If the issued preferred shares are non-cumulative, any resolution not to distribute or to distribute insufficient dividends will not accumulate for deferred payment in future years with profits.
Preferred shareholders, apart from receiving the dividends specified in subparagraph 1 of this paragraph, shall not participate in the distribution of earnings or capital reserves in cash or the allocation of capital related to ordinary shares.
Preferred shareholders have priority over common shareholders in the distribution of the Company's remaining assets. Their repayment rank is equal to that of other preferred shareholders issued by the Company but subordinate to that of general creditors. However, the distribution shall not exceed the total amount calculated based on the issue price of the outstanding preferred shares at the time of distribution.
Preferred shareholders have no voting rights or election rights at the common shareholders' meeting, but they do have voting rights at the preferred shareholders' meeting and at any shareholders' meeting that involves matters detrimental to the rights and obligations of the preferred shareholders.
If the issued preferred shares are non-convertible into ordinary shares, preferred shareholders shall also have no right to request the Company to redeem their preferred shares.
If the issued preferred shares are convertible into ordinary shares, they may not be converted within three years from the issuance date. The convertible period shall be determined by the Board of Directors as part of the actual issuance terms. Holders of convertible preferred shares may, in accordance with the issuance terms, apply to convert some or all of their preferred shares into ordinary shares at a conversion ratio of one preferred share to one common share (1:1). Once converted into ordinary shares, the rights and obligations of the converted shares will be the same as those of ordinary shares. Preferred shares converted into ordinary shares before the ex-dividend or ex-rights record date of the conversion year shall participate in the distribution of earnings and capital surplus for ordinary shares in that year but shall not be entitled to the preferred share dividends for that year. Preferred shares converted into ordinary shares after the ex-dividend or ex-rights record date of the conversion year shall be entitled to the preferred share dividends for that year but shall not participate in the distribution of earnings and capital surplus for ordinary shares in that year. In principle, dividends and earnings distributions for preferred shares and ordinary shares shall not be duplicated in the same year.
If the issued preferred shares have no maturity date, preferred shareholders shall not have the right to request the Company to redeem their preferred shares. However, the Company may, at any time from the day following the fifth anniversary of issuance, redeem all or part of the issued preferred shares at the original actual issuance price. Unredeemed preferred shares shall continue to retain the rights and obligations set forth in the issuance terms. If the

Company resolves to distribute dividends for the year, the dividends payable up to the redemption date shall be calculated based on the actual number of days of issuance during the year.

If the issued preferred shares have a specified issuance period, the issuance period of the preferred shares shall not be less than five years. Preferred shareholders do not have the right to request the Company to redeem their preferred shares. Upon expiration or from the date specified in the issuance terms for early redemption, the Company may redeem the preferred shares at the original actual issuance price and in accordance with the relevant issuance methods by cash, mandatory conversion into new shares (conversion ratio of 1:1), or other methods permitted by law. If, upon expiration, the Company is unable to redeem all or part of the preferred shares due to objective factors or force majeure, the rights of the unredeemed preferred shares shall continue in accordance with the issuance terms until the Company has fully redeemed them.
The capital surplus from the premium issuance of preferred shares shall not be used to increase capital during the issuance period of the preferred shares, except for offsetting losses.
When distributing dividends for preferred shares, the distribution order shall be determined based on the issuance order of the preferred shares.

The name, issuance date, and specific issuance conditions of the preferred shares are authorized to be determined by the Board of Directors at the time of actual issuance, based on the capital market conditions and investors' subscription willingness, in accordance with the Company's Articles of Incorporation and relevant laws.

Article 6. All shares of the Company are registered shares and shall be numbered and then issued following the signatures or personal seals of the directors representing the Company and certification by the competent authority or the issuance registration organization approved by the competent authority. No share certificate need be printed for any share issued by the Company. Registration shall be made by a centralized securities custodian institution.

Article 7. No change shall be made to the shareholders registered within 60 days from any general shareholders' meeting, within 30 days from any special shareholders' meeting and within 5 days from the record date for the Company's decision for the distribution of dividend, bonus or other benefit. The share affairs of the Company may be handled in accordance with the Regulations Governing the Administration of Shareholder Services of Public Companies promulgated by the competent authority.

Chapter III Shareholders' Meeting

Article 8. The shareholders' meetings of the Company are divided into general meetings and special meetings. General meetings are held once a year within 6 months from the end of each accounting year. Special meetings are convened in accordance with law as required. A meeting of the preferred shareholders may be convened in accordance with relevant laws when necessary. When the Company's shareholders' meeting is held, it can be held by video conference or other methods announced by the competent authority.

Article 8-1. In convening a general shareholders' meeting, shareholders with entitlement under the Company Act may make agenda proposals in writing for the general shareholders' meeting, provided that no more than one agenda shall be proposed. Excessive proposals will not be included in the agenda. The relevant procedures shall be in accordance with the Company Act and applicable regulations.

Article 9. Any shareholder who cannot attend a shareholders' meeting in person due to any reason may issue a proxy printed by the Company, specifying the scope of authorization, to appoint one representative to attend the meeting. In addition to the Company Act, the proxies shall be handled in accordance with the Regulations Governing the Use of Proxies for Attendance at Shareholders' Meetings of Public Companies promulgated by the competent authority.

Article 10. The shareholders of the Company are entitled to one voting right per share, except restricted shares or shares without voting right in accordance with applicable legislations.

Article 11. Unless otherwise provided by applicable law, shareholders' resolutions shall be approved by shareholders representing the majority of voting rights among all shareholders attending a meeting that is attended by the shareholders representing the majority of all outstanding shares.

Chapter IV Board of Directors and Audit Committee

Article 12. The Company has 5 to 9 directors, adopting the candidates nomination system, who will be selected by the shareholders' meeting with the list of candidates for a three-year term and the same person may be re-elected upon expiry of the term, however, the candidates shall not violate the Company Act, the Securities and Exchange Act, and other regulations of the competent authority. The above number of Board of Directors shall include 3 independent directors at least. The regulations, relevant norms and other compliance matters in relation to independent directors shall be in accordance with the Company Act, Securities and Exchange Act, and other applicable regulations of the securities competent authority.

Board of Directors shall be elected in accordance with the Company Act. Independent directors shall be elected at the same time as the non-independent directors, with the number of elected persons calculated separately. The persons receiving more voting ballots shall be elected to be independent directors and non-independent directors. After election, the Company may, through board resolution, purchase liability insurance for directors of the Company covering compensation liability that shall be borne in accordance with law within the scope of business operation during their terms. The total number of registered shares held by all directors shall not be less than the certain percentage of total outstanding shares stipulated by the competent authority.

Article 13. The Board of Directors is composed of directors and has the following duties:

Decisions on business policies or business plans.
Review of the annual budget.
Preparation or review of financial reports.
Formulation of profit distribution or loss compensation plans.
Proposals for capital increase or decrease.
Formulation of important rules and company organizational regulations.
Appointment and dismissal of president, finance, accounting, internal audit, corporate governance officers, and executive officers; performance evaluation standards and remuneration standards for executive officers.
Appointment, dismissal, and remuneration of certifying Certified Public Accountant.
Appointment of directors and supervisors of subsidiaries.
Decisions on major investment projects.
Formulation of plans for the raising, issuance, or private placement of equity securities.
Review of major asset transactions.
Approval or amendment of the internal control system.
Structure and system of directors' remuneration.
Approval of the organizational charters of the audit committee and various functional committees.
Other matters that should be resolved by the Board of Directors in accordance with laws or the articles of incorporation; major matters stipulated by the competent authorities or authorized by the shareholders' meeting..

Article 14. The Board of Directors is composed of directors. One chairman shall be elected by the majority of directors attending a meeting that is attended by two-thirds or more directors. The chairman represents the Company. The Company's directors may concurrently serve as directors or supervisors of subsidiaries.

Article 15. Unless otherwise provided by the Company Act, board meetings shall be held by the chairman. The notice of a board meeting shall specify the agenda and shall be sent to all directors 7 days in advance. However, in case of emergency, the meeting may be held at any time. Notice for board meetings may be sent in writing, by fax or email. Unless otherwise provided in the Company Act or these Articles of Association, board resolutions shall be approved by the majority of directors attending a meeting that is attended by the majority of directors.

Article 16. The chairman shall chair board meetings. If the chairman is on leave or cannot exercise his duties due to any reason, the chairman shall appoint one director to act on his behalf. If the chairman does not make such appointment, one director shall be elected from among themselves. Any director who cannot attend a board meeting due to any reason may ask another director to act on his behalf by issuing a proxy letter for each meeting, specifying the scope of authorization for the agenda items.

Article 17. In accordance with the Securities and Exchange Act, the Company forms an Audit Committee composed of all independent directors. The exercise of powers and related matters of the Audit Committee and its members shall follow in accordance with the Securities and Exchange Act and other applicable laws and regulations.

In addition to the Audit Committee, the Board of Directors of the Company may also set up various other functional committees, and which charts shall be formulated by the Board of Directors in accordance with relevant laws and regulations.

Article 18. The remuneration of the Company's directors is proposed by the Remuneration Committee based on the level of participation in the Company's operation and the value of contribution, as well as in reference to the Company's operational performance and the common standard adopted by the same industry and submitted to the Board of Directors for resolution.

Chapter V Managers

Article 19. The Company may have one general manager, the hiring, dismissal and remuneration of which shall be in accordance with the Company Act. The Company may appoint several executive officers who, in accordance with the Board of Directors' decisions and within the scope of authorization specified in the Company's articles of incorporation or contracts, have the authority to manage company affairs and sign on behalf of the Company.

Chapter VI Accounting

Article 20. The Company's accounting year is from 1 January to 31 December. Closing shall be performed at the end of each year.

Article 21. The Board of Directors shall prepare the following statements in accordance with Article 228 of the Company Act at the end of each accounting year and submit them to the Audit Committee for audit 30 days before the general shareholder meeting. The Audit Committee shall issue an examination report and submit it to the general shareholders' meeting for approval.

Business report
Financial statements
Profit distribution or loss compensation proposal

Article 22. The earnings in the Company's annual final accounts if any shall first be offset against any deficit, then, 6% to 10% of net profit before tax (before deducting remuneration to employees and directors) will be distributed as employees' remuneration and a maximum of 2.5% will be allocated as directors' remuneration. Employees who are entitled to receive the above-mentioned employee remuneration, in share or cash, include the employees of the subsidiaries of the Company who meet certain specific requirements. Actual distribution should be determined in the Board of Directors' meeting, with no less than two-thirds of directors present, and approved by more than half of directors attending the meeting and then reporting to the shareholders' meeting. However, before allocating the employees' and directors' remuneration, if the Company has accumulated losses, the amount shall be reserved in advance to cover the losses.

Of the total employees' remuneration to be allocated in the preceding paragraph, no less than 7% shall be allocated to the remuneration of the Company's own (including head office and branches) rank-and-file employees, which may be distributed in the form of stocks or cash.

Article 22-1 The earnings in the Company's annual final accounts if any, when distributing surplus earnings, the Company shall first estimate and reserve the taxes and dues to be paid, the losses to be covered, and the legal reserve and special reserve to be set aside or the special reserve to be reversed according to laws or regulations, and dividends for preferred shares may also be distributed, and then the remaining balance, referred to as the distributable surplus earnings for the year, may be combined with any undistributed surplus earnings from previous years to prepare a surplus earnings distribution plan by the Board of Directors, which will then be submitted to the shareholders' meeting for a resolution before distribution.

In accordance with the Company Act, where the aforementioned surplus earnings distribution or capital reserve and legal reserve are distributed by issuing new shares which shall be proposed by the Board of Directors and submitted to the shareholders' meeting for resolution; however, where the Company authorizes the distributable dividends, legal reserve, or capital reserve may be paid in cash after a resolution has been adopted by a majority vote at a meeting of the Board of Directors attended by two-thirds of the total number of directors, and in addition thereto a

report of such distribution shall be submitted to the shareholders' meeting and is not subject to the requirement of shareholders' meeting for a resolution as stated in the preceding paragraph.

The Board of Directors shall consider the Company's profitability, future capital expenditure plans, business expansion strategies, capital planning, cash flow requirements, legal regulations, and the potential dilution of earnings per share when determining the ratio of stock dividends and cash dividends for ordinary shareholders. Based on these factors, the Board shall formulate a surplus earnings distribution plan and submit it to the ordinary shareholders' meeting for a resolution. The proposed distribution amount shall not be less than 50% of the Company's distributable surplus earnings for the year, and the cash dividend portion shall not be less than 20% of the total dividends distributed to ordinary shareholders.

Setting aside of the special reserve referred to in the preceding first paragraph shall be carried out in the manners listed below:

With respect to the book net amount of other deductions from equity for the period in which it arises, an equivalent amount of special reserve shall be allocated from the amount of the after-tax net profit for the period, plus items other than after-tax net profit for the period, that are included in the undistributed earnings of the period. If there remains any insufficiency, it shall be allocated from the undistributed earnings of the previous period.

With respect to the cumulative net amount of other deductions from equity in the preceding period(s), allocate an amount of special reserve equal to the amount allocated to undistributed earnings for the preceding period. If there remains any insufficiency, allocate it from the amount of the after-tax net profit for the period, plus items other than after-tax net profit for the period, that are included in the undistributed earnings of the period.

Chapter VII Miscellaneous

Article 23. Any matter not stipulated in these Articles of Association shall be handled in accordance with the Company Act and applicable regulations.

Article 24. These Articles of Association were established on 31 December 1976.

The first amendment was made on 13 December 1980.

The second amendment was made on 20 January 1981.

The third amendment was made on 11 June 1981.

The fourth amendment was made on 11 September 1981.

The fifth amendment was made on 11 February 1982.

The sixth amendment was made on 15 September 1982.

The seventh amendment was made on 21 January 1983.

The eighth amendment was made on 13 January 1984.

The ninth amendment was made on 26 December 1985.

The tenth amendment was made on 23 July 1986.

The eleventh amendment was made on 16 April 1988.

The twelfth amendment was made on 5 October 1988.

The thirteenth amendment was made on 24 November 1989.

The fourteenth amendment was made on 20 July 1992.

The fifteenth amendment was made on 12 June 1993.

The sixteenth amendment was made on 8 July 1993.

The seventeenth amendment was made on 14 April 1993.

The eighteenth amendment was made on 26 September 1994.

The nineteenth amendment was made on 15 June 1996.

The twentieth amendment was made on 26 June 1997.

The twenty-first amendment was made on 14 November 1997.

The twenty-second amendment was made on 22 April 1998.

The twenty-third amendment was made on 1 September 1998.

The twenty-fourth amendment was made on 31 August 1999.

The twenty-fifth amendment was made on 20 April 2000.

The twenty-sixth amendment was made on 9 October 2000.

The twenty-seventh amendment was made on 7 May 2001.

The twenty-eighth amendment was made on 21 June 2002.

The twenty-ninth amendment was made on 5 June 2003.

The thirtieth amendment was made on 15 June 2004.

The thirty-first amendment was made on 14 June 2005.
The thirty-second amendment was made on 14 June 2006.
The thirty-third amendment was made on 13 June 2008.
The thirty-fourth amendment was made on 19 June 2009.
The thirty-fifth amendment was made on 18 June 2010.
The thirty-sixth amendment was made on 22 June 2012.
The thirty-seventh amendment was made on 20 June 2013.
The thirty-eighth amendment was made on 17 June 2015.
The thirty-ninth amendment was made on 17 June 2016.
The fortieth amendment was made on 15 June 2017.
The forty-first amendment was made on 13 June 2018.
The forty-second amendment was made on 20 June, 2019.
The forty-third amendment was made on 17 June, 2020.
The forty-fourth amendment was made on 20 July, 2021.
The forty-fifth amended was made on 16 June, 2022.
The forty-sixth amended was made on 14 June, 2023.
The forty-seventh amended was made on 20 June, 2025.

Weikeng Industrial Co., Ltd.
Chairman: Hu Chiu Chiang

Appendix IV

Shareholdings by the Board of Directors

I. As of the shares book closure date (April 20, 2026) for the 2026 Annual General Meeting, the Company issued 483,590,330 ordinary shares. According to article 2 of “Rules and Review Procedures for Director and Supervisor Share Ownership Ratios at Public Companies”, the Minimum required shareholdings of all directors are 16,000,000 shares.

II. The shareholdings of individual and all directors:

Shares Book Closure Date : April 20, 2026

Position	Name	Election Date	Term of Office (Year)	Shareholdings When Elected		Current Shareholdings
				Shares	%	Shares	%
Chairman	Hu, Chiu-Chiang	June 20 2024	3	8,843,627	2.06	8,843,627	1.83
Director	Chi, Ting-Fang	June 20 2024	3	6,278,150	1.47	3,778,150	0.78
Director	Weiji Investment Co., Ltd. (Representative : Chen, Cheng-Fong	June 20 2024	3	30,426,876	7.10	30,006,876	6.21
Director	Chen, Kuan-Hua	June 20 2024	3	191,301	0.04	191,301	0.04
Independent Director	Lin, Hung	June 20 2024	3	---	---	---	---
Independent Director	Yu, Hsueh-Ping	June 20 2024	3	---	---	---	---
Independent Director	Wang, Chien-Chih	June 20 2024	3	---	---	---	---

Total Shareholdings by All Directors : 42,819,954 Shares

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Weikeng — AGM Information 2026

52266_rns_2026-05-18_df37908c-994d-43e5-ac1f-5f1b5dc7c8ea.pdf

2026 Annual General Meeting of Shareholders Meeting Handbook

Notice to readers

Weikeng Industrial Co., Ltd.

2026 Annual General Meeting of Shareholders Meeting Procedures

Weikeng Industrial Co., Ltd.

2026 Annual General Meeting of Shareholders Meeting Agenda

I. Announcement of the Commencement of the Meeting (Report on the number of shares represented by shareholders present at the meeting)

II. Chairman's Remarks

2026 Business Outlook

(IV) Report on the Company's implementation of the 6th and 7th domestic unsecured convertible corporate bonds

(V) Report on the remuneration distribution of employees and directors for 2025

(VI) Report on the Cash Dividends of the 2025 Surplus Earnings Distribution Plan Explanation:

(VII) Report on the Proposed Amendments to Certain Provisions of the Company's Sustainability Development Best Practice Principles Explanation:

IV. Acknowledged Matters

Agenda 1. Acknowledgement on the 2025 Business Report and the Independent Auditors' audited financial reports (Proposed by the Board of Directors)

Explanation:

RESOLVED :

Agenda 2. Acknowledgement on the 2025 Surplus Earnings Distribution Plan. (Proposed by the Board of Directors)

Explanation:

RESOLVED :

Independent Auditors’ Report

Opinion

Basis for Opinion

Key Audit Matters

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

Auditors' Responsibilities for the Audit of the Consolidated Financial Statements

Notes to Readers

WEIKENG INDUSTRIAL CO., LTD. AND SUBSIDIARIES

Consolidated Balance Sheets

WEIKENG INDUSTRIAL CO., LTD. AND SUBSIDIARIES

WEIKENG INDUSTRIAL CO., LTD. AND SUBSIDIARIES

Independent Auditors’ Report

Opinion

Basis for Opinion

Key Audit Matters

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

Auditors’ Responsibilities for the Audit of the Financial Statements

Notes to Readers

Chapter III Shareholders' Meeting

Chapter V Managers

Chapter VI Accounting

Chapter VII Miscellaneous

Appendix IV

Shareholdings by the Board of Directors

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Weikeng AGM Information 2026