威健
WEIKENG

威健實業股份有限公司

Weikeng Industrial Co., Ltd.

(Stock Code: 3033)

2025 Annual Report

Notice to readers

This English-version annual report 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.

2025 Annual Report is available at:
Taiwan Stock Exchange Market Observation Post System:
https://mops.twse.com.tw
Corporate Website
https://www.weikeng.com.tw
Printed on May 12, 2026

Spokesperson

Name: Chou, Kan-Lin

Title: Chief Financial Officer

Tel: 886-2-26590202

E-mail: [email protected]

Deputy Spokesperson

Name: Hsieh, Chi-Hung

Title: Senior Vice President

Tel: 886-2-26590202

E-mail: [email protected]

Headquarters

Address: 11F, 308, Sec. 1, NeiHu Rd., Neihu Dist., Taipei City 114, Taiwan (R.O.C)

Tel: 886-2-26590202

Stock Transfer Agent

Yuanta Securities Co., Ltd

Address: B1, No. 67, Sec. 2, Dunhua S. Rd., Da'an Dist., Taipei City 106045, Taiwan (R.O.C.)

Tel: 886-2-25863117

Website: https://www.yuanta.com.tw/eYuanta/agent

Independent Auditors

KPMG, Taiwan Accounting Firm

Auditors: Mr. Au, Yiu-Kwan and Ms. Hsin, Yu-Ting

Address: 68F, TAIPEI 101 TOWER, No. 7, Sec. 5, Xinyi Road, Taipei City 11049, Taiwan (R.O.C.)

Tel.: 886-2-8101 6666

Website: https://home.kpmg/tw/zh/home.html

Overseas Securities Exchange: NA

Corporate Website

https://www.weikeng.com.tw

Contents		Page
I	Report to Shareholders	4
II	Corporate Governance Report	11
I	Directors and Management Team	11
II	Remuneration of Directors, President, and Vice Presidents	27
III	Implementation of Corporate Governance	36
IV	Information on the professional fees of Certified Public Accountants(CPAs)	163
V	Information on Replacement of Certified Public Accountants (CPAs)	165
VI	Audit Independence	167
VII	Changes in Shareholding of Directors, Managers and Major Shareholders	167
VIII	Relationship among the Top Ten Shareholders	167
IX	Ownership of Shares in Affiliated Enterprises	169
III	Capital Overview	170
I	Capital and Shares	170
II	Issuance of Corporate Bonds	172
III	Issuance of Preferred Shares	174
IV	Issuance Global Depository Receipts	174
V	Employee Stock Warrants	174
VI	Issuance of New Restricted Employee Shares	176
VII	Status of New Shares Issuance in Connection with Mergers and Acquisitions	176
VIII	Implementation of Capital Allocation Plans	176
IV	Operation Overview	178
I	Business Content	178
II	Market and Production and Sales Overview	186
III	Human Resources	198
IV	Disbursements for Environmental Protection	198
V	Labor Relations	198
VI	Information and Cyber Security Management	208
VII	Important Contracts	213
V	Review of Financial Conditions, Operating Results, and Risk Management.	219
I	Analysis of Financial Status	219
II	Analysis of Financial Performance	219
III	Analysis of Cash Flow	222
IV	Effect upon Financial Operations of any Major Capital Expenditures	222
V	Investment Policy in Last Year, Main Causes for Profits or Losses, Improvement Plans and the Investment Plans for the Coming Year	222
VI	Analysis of Risk Management	222
VII	Other Important Matters	229
VI	Special Disclosure	230
I	For Information Related to Affiliated Companies	230
II	Private Placement Securities	230
III	Other important matters	230
VII	Matters, if any of the situations listed in Article 36, paragraph 3, subparagraph 2 of the Securities and Exchange Act	230

I. Report to Shareholders

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 three 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. Corporate Governance Report

I. Directors and Management Team

(I) Directors_1

As of April 20, 2026

Title	Nationality/ Place of Incorporation	Name	Gender Age	Date Elected	Term (Years)	Date First Elected	Shareholding when Elected		Current Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience (Education)	Executives, Directors or Supervisors Who are Spouses or within Two Degrees of Kinship
							Shares	%	Shares	%	Shares	%	Shares	%		Title	Name	Relation
Chairman (Note)	Taiwan (R.O.C)	Hu, Chiu-Chiang (@Douglas Hu)	M 71~80	2024.6.20	3	2009.6.19	8,843,627	2.40	8,843,627	1.83	467,059	0.10	---	---	Ph.D. of Institute of Management of Technology, National Chiao Tung University, Taiwan
Master of Business Administration, Da-Yeh University, Taiwan
Executives Program, Graduate School of Business Administration, National Cheng-Chi University
Bachelor of Science in Communications Engineer, National Chiao Tung University, Taiwan
R&D Engineer, SAMPO Co., Ltd.
Chairman & CEO, Weikeng Industrial Co., Ltd. and its affiliates
Chairman, Taipei County Computer Association (TCCA)
Executive Director, Taipei Electronic Components Suppliers' Association (TECSA)
R&D Engineer, SAMPO Co., Ltd.
Chairman & CEO, Weikeng Industrial Co., Ltd. and its affiliates
Chairman, Taipei County Computer Association (TCCA)
Executive Director, Taipei Electronic Components Suppliers' Association (TECSA)
Director, LEADTEK RESEARCH INC.
Director, Promate Electronic Co., Ltd.
Independent Director, Nominating Committee, Remuneration Committee, and Audit Committee, CIPHERLAB Co., Ltd.	Chief Strategy Officer (Resigned as President and concurrently served as the Chief Strategy Officer since 2022.09.01), Weikeng Industrial Co., Ltd.
Chairman, Weiji Investment Co., Ltd.
Chairman, Weikeng International Co., Ltd.
Chairman, Weikeng Technology Pte Ltd.
Chairman, Weikeng Technology Co., Ltd.
Independent Director & Remuneration Committee, and Audit Committee, V-TAC Technology Co., Ltd.
Director, CIPHERLAB Co., Ltd.
Director (Representative of Juristic Person/ Promate Electronic Co., Ltd.), Promate Solutions Co., Ltd.
Director, Amazing Microelectronic CO., Ltd.
Supervisor, EVGA Technology Incorporated
Nominating Committee and Sustainable Development Committee, Weikeng Industrial Co., Ltd.
Director, Paradigm Venture Partners, limited
Director (Representative of Juristic Person/ Paradigm Venture Partners, limited), Hydroionic Technologies Co., Ltd.
Director (Representative of Juristic Person/ Hydroionic Technologies Co., Ltd.), Hydroionic Materials Co., Ltd.
Director (Representative of Juristic Person/ Hydroionic Technologies Co., Ltd.), Hydroionic EnviroTec Co., Ltd.
Director, Ion Electronic Materials Co., Ltd.	---	---	---

Title	Nationality/ Place of Incorporation	Name	Gender Age	Date Elected	Term (Years)	Date First Elected	Shareholding when Elected		Current Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience ( Education )	Other Position	Executives, Directors or Supervisors Who are Spouses or within Two Degrees of Kinship
							Shares	%	Shares	%	Shares	%	Shares	%			Title	Name	Relation
Director	Taiwan (R.O.C)	Chi, Ting-Fang (@Stan Chi)	M 61~70	2024.6.20	3	1989.12.18	6,278,150	1.71	3,778,150	0.78	146,817	0.03	2,500,000	0.52	• Bachelor of Science in Control Engineering, National Chiao Tung University, Taiwan
• Associate Engineer, Institute of Machinery, Industrial Technology Research Institute (ITRI)
• Chief Operating Officer, Weikeng Industrial Co., Ltd.	• President /CEO, Weikeng Industrial Co., Ltd.
• Managing Director, Weikeng Technology Pte Ltd.
• Director, Weikeng Technology Co., Ltd.
• Sustainable Development Committee, Weikeng Industrial Co., Ltd.	—	—	—
Director	Taiwan (R.O.C)	Weiji Investment Co., Ltd.	M 71~80	2024.6.20	3	1998.9.1	30,426,876	8.27	30,006,876	6.21	--	--	--	--	—	—	—	—	—
	Taiwan (R.O.C)	Representative : Chen, Cheng-Fong (@Eric Chen)		2024.6.20			527,136	0.14	527,136	0.11	--	--	--	--	• Bachelor of Science in Electrophysics, National Chiao Tung University, Taiwan
• Engineer, Texas Instruments Inc.	• Chairman, Promate Electronic Co., Ltd.
• Chairman, Chuang Feng investment Co., Ltd.
• Chairman, Promate International Co. Ltd.
• Director, (Representative of Juristic Person/ Promate Electronic Co., Ltd.), Promate Solutions Co., Ltd.
• Supervisor, Ching Fong investment Co., Ltd.
• Director (Representative of Juristic Person/ Promate Electronic Co., Ltd.), CT CONTINENTAL Co., Ltd.
• Director, GLIMMER INC	—	—	—
Director	Taiwan (R.O.C)	Chen, Kuan-Hua (@Bill Chen)	M 51~60	2024.6.20	3	2018.6.13	191,301	0.04	191,301	0.04	645,593	0.13	--	--	• Master of Financial Engineering, Carnegie Mellon University, Commonwealth of Pennsylvania
• Master of Computer Science & Information Engineering, National Taiwan University
• Bachelor of Mathematical Sciences, National Cheng-Chi University
• Supervisor, Weikeng Industrial Co., Ltd.	• Director, King Yuan Electronics Co., Ltd.
• Director & President, CHAN-CHENG Investment Co., Ltd.		—	—

Title	Nationality/ Place of Incorporation	Name	Gender Age	Date Elected	Term (Years)	Date First Elected	Shareholding when Elected		Current Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience (Education)	Executives, Directors or Supervisors Who are Spouses or within Two Degrees of Kinship
							Shares	%	Shares	%	Shares	%	Shares	%		Title	Name	Relation
Independent Director	Taiwan (R.O.C)	Lin, Hung (@Vincent Lin)	M 51~60	2024.6.20	3	2003.6.25	0	0	0	0	0	0	0	0	Executive Master of Business Administration, National Cheng-Chi University
Bachelor of Science in Pharmacy, Kaohsiung Medical University
President, Harbor View Hotel
Director, National Federation of the Republic of China Hotel Association
Keelung City Council Legislative Affairs Consultant
Executive Committee Member of the Keelung Branch of the Association for Victims Support, AVS
Director (Representative of Juristic Person/ALPIN INTERNATIONAL CO., LTD.), Leatec Fine Ceramics Co., Ltd.	Remuneration Committee, Audit Committee, Nominating Committee, and Sustainable Development Committee, Weikeng Industrial Co., Ltd.
Chairman, Hua Shuai Hospitality Management Consulting Co. Ltd.
Chairman, Dragonfly Gallery Co., Ltd.
President of Ahotel, Taiwan Fine Business Travel Alliance
Director, National Federation of the Hotel Industry Association of the Republic of China
Director, Taiwan Miner's General Hospital	—	—	—
Independent Director	Taiwan (R.O.C)	Yu, Hsueh-Ping (@Peggy Yu)	F 61~70	2024.6.20	3	2018.6.13	0	0	0	0	0	0	0	0	Master of Accounting, National Taiwan University
Senior Vice President, Standard Chartered International Commercial Bank
Independent Director, CastleNet Technology Inc.
Supervisor, Promate Electronic Co., Ltd.
Supervisor, Well Glory Development Co., Ltd.(Renamed as Mega International Development Co., Ltd.)	Audit Committee and Sustainable Development Committee, Weikeng Industrial Co., Ltd.
Vice President, Grand Aspect International Ltd.
Vice President, Grand China Ltd.
Director (Representative of Juristic Person/ Grand China Ltd.), PrinTec International Co., Ltd.	—	—	—
Independent Director	Taiwan (R.O.C)	Wang, Chien-Chih (@Jeffrey Wang)	M 61~70	2024.6.20	3	2024.6.20	0	0	0	0	0	0	0	0	Bachelor of Department of Law, Fu Jen Catholic University
Chairman, SmartAnt Telecom Co., Ltd.
Supervisor, Nextronics Engineer Co., Ltd.
Director, Professional Computer Technology Limited	Director (Representative of Juristic Person/ Ming-Liang Investment Co., Ltd.), Insyde Software Co., Ltd.
Independent Director, Remuneration Committee, Sustainable Development Committee and Audit Committee, STRONG H MACHINERY TECHNOLOGY CO., LTD.
Chairman, Ching Yu Investment Co., Ltd
Principal, Chien Chih Law Firm	—	—	—

Note: Where the chairperson of the Board of Directors and the general manager or person of an equivalent post (the highest level manager) of a company are the same person, spouses, or relatives within the first degree of kinship, an explanation shall be given of the reason for, reasonableness, necessity thereof, and the measures adopted in response thereto: No such situation exists.

Major shareholders of the institutional shareholders

As of April 20, 2026

Name of Institutional Shareholders	Major Shareholders	Shareholding %
Weiji Investment Co., Ltd.	Sung, Yi-Lin	19.87 %
	Chan, Ming- Chuan	16.67 %
	Tu, Huai-Chi	16.67 %
	Chen, Ching- Hui	16.38 %
	Hu, Chiu- Chiang	16.65 %
	Sung, Nai- Ke	8.38 %
	Sung, Po-Wei	5.08 %
	Chen, Chung-Ling	0.28 %
	Hu Hsieh, Su-E	0.02 %

(II)Directors_2

Board Members' Diversity Policy

The election of the directors of the Company is based on the "Articles of Incorporation" and adopts a candidate nomination system. Each term of office is three years, and is elected in accordance with the Company's " Rules for Election of Directors"; the structure of the Board of Directors, in addition to the scale of the Company's business development and the shareholding of major shareholders, and the actual operation needs, determine the appropriate number of directors between five and nine (inclusive), the Company also follows the " Corporate Governance Best Practice Principles, which stipulates that the composition of the Board of Directors should consider diversity, and formulate appropriate diversification policies according to its own operation, operation type and development needs, which should include but not limited to the following standards:

(1) Basic conditions and values: gender, age, nationality and compliance with laws and regulations (qualification conditions and independence, etc.).

(2) Professional background, professional knowledge and skills: professional background (such as law, accounting, finance, marketing, technology industry or business experience), professional knowledge and skills, etc.

Professionalism and Independence of the Board of Directors

Members of the board of directors should possess the diverse knowledge, skills and accomplishments necessary to perform their duties. In order to achieve the goal of sustainable corporate governance, the professional knowledge and skills that the board of directors should have as a whole are as follows:

(1) Operational decision-making judgment ability
(2) Business strategy management and leadership
(3) Crisis and risk analysis, decision-making and handling capabilities
(4) Insights into industrial development and technology applications
(5) The pulsating forward-looking force of sustainable development
(6) Accounting information and financial analysis ability
(7) Industry and business knowledge ability.

Criteria Name	Qualifications and Experience	Independence	Number of Other Public Companies in Which the Individual is Concurrently Serving as an Independent Director
Hu, Chiu-Chiang (@Douglas Hu)	Dr. Hu holds a doctorate degree in technology management from National Chiao Tung University (renamed to National Yang Ming Chiao Tung University NYCU). He also lectures at NYCU as contracted professor-level technical expert, specialties include technology innovation, management of technology companies, IC and components distribution, entrepreneurship and venture capital.
Dr. Hu has 44 years of experience in the IC industry strategic management, leadership as well as academic intelligence in the	1. Also the Chief Strategy Officer of the Company, as a director with managerial personnel.
2. Also a director of the Company's affiliated companies (100% subsidiary).
3. The top ten natural person shareholders of the Company.
4. The chairman of Weiji Investment Co., Ltd., a juristic person shareholder holding more than 5% of the Company's issued shares.
5. The rest have been verified in accordance with the independence requirements listed in the " Regulations Governing	1

Criteria	Qualifications and Experience	Independence	Number of Other Public Companies in Which the Individual is Concurrently Serving as an Independent Director
Name	field. In addition to his role as board member within the Weikeng Group, including Weikeng Taiwan and its subsidiaries, he also takes on several roles, board director and independent director, of other companies in the high-tech industry. Dr. Hu brings to the Board extensive experiences in areas of finances, business execution, marketing and sales, operational management, and corporate governance.	Appointment of Independent Directors and Compliance Matters for Public Companies" promulgated by the Financial Supervisory Commission, and still meet the relevant independence requirements and still meet the relevant independence requirements.
Chi, Ting-Fang (@Stan Chi)	Mr. Chi holds a bachelor of Science degree in Electrical and Control Engineering from National Chiao Tung University (renamed to National Yang Ming Chiao Tung University NYCU). Prior to joining Weikeng July, 1986, he was an associate engineer at Institute of Machinery, Industrial Technology Research Institute (ITRI). In 1997, Mr. Chi was appointed as President, and later in 2002 Mr. Chi continued his leadership role as Chief Operating Officer and in September 2022, he was promoted to the CEO of Weikeng Group and the Present of the Company. So far, he is responsible for executing strategies set by the Board and managing Weikeng’s business units, sales and operations across Taiwan, Hong Kong, China and South East Asia (Singapore, Malaysia, Thailand, Vietnam and Philippines etc.)

Mr. Chi has been with the Weikeng force for more than 39 years, attributing to business execution and strategic management in the semiconductor industry. He brings to the Board valuable feedback and communications in terms of strategic management, business execution, marketing and sales and industry insights. He also provides the Board timely opinions on operation based on his role as the Company’s President. | 1. Also the Group CEO and the President of the Company, a director with managerial personnel.
2. Also a director of the Company's affiliated companies (100% subsidiary).
3. The top ten natural person shareholders of the Company.
4. The rest have been verified in accordance with the independence requirements listed in the " Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies" promulgated by the Financial Supervisory Commission, and still meet the relevant independence requirements and still meet the relevant independence requirements. | 0 |
| Weiji Investment Co., Ltd.
(Representative : Chen, Cheng-Fong (@Eric Chen) | Mr. Chen holds a bachelor of Science in Electrophysics from National Chiao Tung University (renamed to National Yang Ming Chiao Tung University NYCU). He was an engineer at Texas Instruments Inc.. Mr. Chen is the President and Chairman of Promate Electronic Co., Ltd. and Director of Promate Solutions Corporation.

With 40 years of experience in the semiconductor industry, Mr. Chen brings to the Board substantial experience and insights as the representative of Weiji Investment in the areas of corporate governance, business execution, marketing and sales, and high-tech industry expertise. He provides the Board with valuable corporate governance and management insights for strategic planning and execution. | 1. Weiji Investment Co., Ltd., a juristic person shareholder, holds more than 5% of the Company's issued shares and is the Company's largest shareholder.
2. Mr. CHEN, CHENG-FONG(@Eric Chen) was elected director as the designated representative of Weiji Investment Co., Ltd.
3. The rest have been verified in accordance with the independence requirements listed in the " Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies" promulgated by the Financial Supervisory Commission, and still meet the relevant independence requirements and still meet the relevant independence requirements.. | 0 |

Criteria	Qualifications and Experience	Independence	Number of Other Public Companies in Which the Individual is Concurrently Serving as an Independent Director
Chen, Kuan-Hua (@Bill Chen)	Mr. Chen holds two master degrees, master of Financial Engineering degree from Carnegie Mellon University and master of Computer Science & Information Engineering degree from National Taiwan University. He is a director at King Yuan Electronics Co., Ltd., and is also President and Director at Chan-Cheng Investment Co., Ltd.

Mr. Chen brings to the Board extensive knowledge of semiconductor industry development, investment portfolio management, accounting information and financial analysis, industry and technology application insights. | 1. A relative within the second degree of kinship of the Company’s top ten natural person shareholders.
2. The rest have been verified in accordance with the independence requirements listed in the ” Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies” promulgated by the Financial Supervisory Commission, and still meet the relevant independence requirements and still meet the relevant independence requirements. | 0 |
| Lin, Hung (@Vincent Lin) (Independent Director) | Mr. Lin holds an Executive Master of Business Administration (EMBA) degree from National Cheng Chi University. Currently. He currently serves as the Chairman of Hua Shuai Hospitality Management Consulting Co. Ltd., the President of Harbor View Hotel, and the Chairman of Dragonfly Gallery Co., Ltd., President of Ahotel, Taiwan Fine Business Travel Alliance, Director of National Association of the Republic of China Hotel Association, and the Director of Taiwan Miner’s General Hospital. He has previously held positions such as Director of Leatec Fine Ceramics Co., Ltd., a passive electronic component manufacturer.

His successful management in the tourism and hotel service industry, coupled with his deep understanding of commercial laws and expertise in corporate governance, are noteworthy. Our company hopes to leverage his cross-industry management experience and perspective to provide timely and diverse insights on business operations and sustainable governance. This aims to enhance the diversity of our company's thinking in terms of business operations and sustainable management strategies, thus improving the quality of corporate governance and the supervisory function of the sustainability development committee.

He has been serving as an independent director for over three terms, during which there have been no violations of any provisions of Article 30 of the Company Act. | 1. Although having served as an independent director of the Company for more than three consecutive terms, considering his professional qualifications and experience, Mr. Lin has been nominated again and duly elected at the 2024 Shareholders’ Annual General Meeting, with his term lasting until the re-election at the 2027 shareholders’ meeting.
2. It has been verified that Mr. Lin meets the qualification criteria set forth by the Financial Supervisory Commission’s ” Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies” and Article 14-2 of the Securities and Exchange Act, both during the two years prior to their appointment and throughout their tenure. Furthermore, the independent directors have been granted the right to fully participate in decision-making and express opinions in accordance with Article 14-3 of the Securities and Exchange Act, thereby exercising their duties independently. | 0 |
| Yu, Hsueh-Piing (@Peggy Yu) (Independent Director) | Ms. Yu holds a Master's degree in Accounting from National Taiwan University, with expertise in accounting. She currently serves as the Vice President of Grand Aspect International Ltd., Vice President at Grand China Ltd., and Director of Printec International Co., Ltd. She has previously held the position of Vice President at Standard Chartered Bank, and has served as an independent director at CastleNet Technology and Supervisor of Promate Electronic Co., Ltd. in technology companies within the electronics industry. Additionally, she | 1. Ms. Yu serves as an independent director of the Company, and this term marks her third consecutive term. Her tenure will continue until the re-election at the 2027 shareholders’ meeting.
2. It has been verified that Ms. Yu meets the qualification criteria set forth by the Financial Supervisory Commission’s ” Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies” and Article 14-2 of the Securities and Exchange Act, both during the two years prior | 0 |

Criteria	Qualifications and Experience	Independence	Number of Other Public Companies in Which the Individual is Concurrently Serving as an Independent Director
Name	has served as a Supervisor at Well Glory Development Co., Ltd. (now renamed as Mega International Development Co., Ltd.).

Her expertise in areas such as corporate governance, financial accounting, business, marketing, and industry technology analysis and management can enhance the quality of corporate governance within the board of directors, the management quality of sustainability development, and the supervisory function of the functional committee.

She is currently in her 3^{rd} term as an independent director, which has not exceeded three terms, and there have been no violations of any provisions of Article 30 of the Company Act. | to their appointment and throughout their tenure. Furthermore, the independent directors have been granted the right to fully participate in decision-making and express opinions in accordance with Article 14-3 of the Securities and Exchange Act, thereby exercising their duties independently. | |
| Wang, Chien-Chih (@Jeffrey Wang) (Independent Director) | Graduated from the Department of Law at Fu Jen Catholic University, Mr. Wang holds a domestic lawyer qualification and possesses both legal expertise and practical experience. He is the head of Chien Chih Law Firm and currently serves as an independent director, a member of the Remuneration Committee, Sustainable Development Committee, and Audit Committee of Strong H Machinery Technology Co., Ltd. He is also the juristic person representative director of Insyde Software Co., Ltd. (representing the legal entity: Ming-Liang Investment Co., Ltd.) and chairman of Ching Yu Investment Co., Ltd. In the past, he has served as the chairman of SmartAnt Telecom Co., Ltd., a director of Professional Computer Technology Limited, and a supervisor of Nextronics Engineer Co., Ltd.

Mr. Wang possesses expertise in both law and corporate governance. He has not violated any provisions of Article 30 of the Company Act. Furthermore, his abilities in industry analysis integration, risk management, legal strategy/compliance, and management decision-making advice in corporate operations and sustainable governance are noteworthy. Therefore, when executing the duties of an independent director and functional committee member, leveraging his legal expertise and experience as a director in the technology industry can enhance the quality of corporate governance within the board of directors, the management quality of sustainability development, and the supervisory function of the functional committee. | 1. Mr. Wang newly elected at the 2024 Shareholders’ Annual General Meeting has never served as a director or an independent director of the Company before.
2. The Company has verified that in the two years prior to the appointment and during the tenure, Mr. Wang meets the qualification criteria set forth by the Financial Supervisory Commission’s " Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies" and Article 14-2 of the Securities and Exchange Act, both during the two years prior to their appointment and throughout their tenure. Furthermore, the independent directors have been granted the right to fully participate in decision-making and express opinions in accordance with Article 14-3 of the Securities and Exchange Act, thereby exercising their duties independently. | 1 |

Specific Management Objectives and Achievement Status of the Board Members’ Diversification

The composition of the Company's Board of Directors, in addition to complying with legal requirements in a timely manner, also refers to the Company's internal and external operating environment, changing trends and development needs, and continues to expand the

professional diversity of directors to strengthen the functions of the Board of Directors. Specific Board members' diverse management objectives and their achievement:

Diversity Management Goals	Achievement Status
Emphasizing gender equality in the composition of the board members, due consideration should be given to the appropriate allocation of seats for directors of different genders. For instance, for a board with one-third (inclusive) or more of its seats, gender diversity should be taken into account in a timely manner, with at least one director of a different gender. If by the year 2025, the representation of any gender on the board does not reach one-third, the Annual Report will disclose the reasons and corresponding measures taken.	1. The current board consists of seven directors. Although the number of directors of a different gender has not yet reached one-third (inclusive) of the total board seats, it meets the requirement of having at least one director of a different gender, accounting for 14.3%, Ms.Yu, Hsueh-Ping(@Peggy Yu).
2. The composition of the board of directors primarily considers the professional background, experience, and involvement and contribution of the candidates to the Company's future development. There are no specific gender ratio restrictions, but in the future, the Company will still promote gender equality among board members, setting a long-term goal of having one-third of the directors of different genders.
The number of independent directors shall not be less than one-third of all directors, and must meet the statutory negative qualifications and independence; if the nominee of an independent director has served for more than three terms, the reason for continuing to nominate him as an independent director shall be announced, and the reasons shall be explained to shareholders at the time of election at the shareholders' meeting; however, from 2024 onwards, more than half of the independent directors should have no more than three consecutive terms of office, in order to comply with the requirements for strengthening the functions and independence of independent directors; and after the re-election of directors in 2027, the term of office of all	1. There are currently seven directors, including three independent directors (accounting for 42.9%), and meet the statutory negative qualifications and independence.
2. The three current independent directors were elected during the Company's 2024 Annual General Meeting. Before the election, the Nominating Committee considered the professional background, experience, and involvement and contribution of the independent director candidates to the Company's future development. The nominees included Mr. Lin, Hung (@Vincent Lin), who had served more than three terms, Ms. Yu, Hsueh-Ping (@Peggy Yu), who had just completed two terms, and the new candidate Mr. Wang, Chien-Chih (@Jeffrey Wang). The board of directors approved these nominations, and after explaining the reasons for the continued nominations to the shareholders at the 2024 Annual General Meeting, the election was successfully held. This complies with the regulation that more than half of the independent directors should not serve more than three consecutive terms.
3. The term of the current independent directors will last until the 2027 Annual General Meeting, at which time all independent directors will adhere to the rule that their consecutive terms do not exceed three.

independent directors shall not exceed three terms.
Employees/executive officers who concurrently serve as directors shall not exceed one-third of the number of directors.	There are currently seven directors, of which 2 (account for 28.6%) are employees/executive officers, which is not more than one-third of all directors.
Directors who are initially elected or re-elected must meet the annual training hours requirements, so that the performance of the Board of Directors, corporate governance, and risk management can be strengthened and deepened.	The current seven directors elected at the 2024 Annual General Meeting are all not initially elected, and have completed the annual training requirement of at least six hours as per regulations.
The Board of Directors shall conduct an internal self-assessment of the performance of the board of directors and board members every year, and at least once every three years by an external professional independent organization or a team of external experts and scholars.	1. The current Board of Directors and its members completed the internal self-assessment for 2025 in January 2026. This complies with the requirement to conduct an internal self-assessment annually. The results of the self-assessment were reported to the Nominating Committee and the Board of Directors on March 13, 2026.2. The Company completed its 2nd external evaluation of the board of directors on November 21, 2025, conducted by the Taiwan Corporate Governance Association, in compliance with the requirement for an external professional independent organization or team of external expert scholars to conduct an evaluation at least once every three years. The next external professional evaluation is scheduled to take place in the second half of 2028.
Implement an Appropriate Diversity Policy(1) Basic conditions and values: gender, age, nationality and compliance with laws and regulations (qualification conditions and independence, etc.).(2) Professional background, professional knowledge and skills: professional background (such as law, accounting, finance, marketing, technology industry or business experience), professional knowledge and skills, etc.	1. Basic conditions and values
	Director Name	Nationality	Gender	Compliance with laws and regulations	Concurrently as the executive officer of the Company	Age range			Term of Independent Director
						Under 60	61~70	Over 71	3 or less	More than 3 to 9 or less
	Hu, Chiu-Chiang (@Douglas Hu)	R.O.C	M	✓	✓			✓
	Lin, Hung (@Vincent Lin) (Independent Director)	R.O.C	M	✓			✓			✓
	Yu, Hsueh-Piing (@Peggy Yu) (Independent Director)	R.O.C	F	✓				✓		✓
	Wang, Chien-Chih (@Jeffrey Wang)	R.O.C	M	✓			✓		✓

(Independent Director)
Weiji Investment Co., Ltd.(Representative:Chen, Cheng-Fong(@Eric Chen)	R.O.C	M	✓				✓
Chi, Ting-Fang(@Stan Chi)	R.O.C	M	✓	✓		✓
Chen, Kuan-Hua(@Bill Chen)	R.O.C	M	✓		✓

Professional Background :

Director Name	Law	Accounting	Finance	Marketing	technology industry	Business/Commercial Experience
Hu, Chiu-Chiang (@Douglas Hu)			✓	✓	✓	✓
Lin, Hung (@Vincent Lin) (Independent Director)			✓	✓		✓
Yu, Hsueh-Piing (@Peggy Yu) (Independent Director)		✓	✓		✓	✓
Wang, Chien-Chih (@Jeffrey Wang) (Independent Director)	✓		✓		✓	✓
Weiji Investment Co., Ltd. (Representative : Chen, Cheng-Fong (@Eric Chen)			✓	✓	✓	✓
Chi, Ting-Fang (@Stan Chi)			✓	✓	✓	✓
Chen, Kuan-Hua (@Bill Chen)			✓	✓	✓	✓

Professional knowledge and skills

Director Name	Operational decision-	Business strategy	Crisis and risk analysis,	Insights into industrial	The pulsating forward-	Accounting information and	Industry and business

	making judgment ability	management and leadership	decision-making and handling capabilities	development and technology applications	looking force of sustainable development	financial analysis ability	knowledge ability
Hu, Chiu-Chiang (@Douglas Hu)	✓	✓	✓	✓	✓	✓	✓
Lin, Hung (@Vincent Lin) (Independent Director)	✓	✓	✓		✓		✓
Yu, Hsueh-Piing (@Peggy Yu) (Independent Director)	✓	✓	✓		✓	✓	✓
Wang, Chien-Chih (@Jeffrey Wang) (Independent Director)	✓	✓	✓		✓	✓	✓
Weiji Investment Co., Ltd. (Representative : Chen, Cheng-Fong (@Eric Chen)	✓	✓	✓	✓	✓		✓
Chi, Ting-Fang (@Stan Chi)	✓	✓	✓	✓	✓	✓	✓
Chen, Kuan-Hua (@Bill Chen)	✓	✓	✓		✓	✓	✓

(III)Management Team
As of April 20, 2026

Title	Nationality	Name	Gender	Date Effective	Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience (Education)	Other Position	Managers who are Spouses or Within Two Degrees of Kinship
					Shares	%	Shares	%	Shares	%			Title	Name	Relation
President & CEO	Taiwan (R.O.C)	Chi, Ting-Fang (@Stan Chi)	M	2022.9.1	3,778,150	0.78	146,817	0.03	2,500,000	0.52	• Bachelor of Science in Control Engineering, National Chiao Tung University, Taiwan • Associate Engineer, Institute of Machinery, Industrial Technology Research Institute (ITRI) • Chief Operating Officer, Weikeng Industrial Co., Ltd.	• President /CEO, Weikeng Industrial Co., Ltd. • Managing Director, Weikeng Technology Pte Ltd. • Director, Weikeng Technology Co., Ltd. • Sustainable Development Committee, Weikeng Industrial Co., Ltd.	—	—	—

Title	Nationality	Name	Gender	Date Effective	Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience ( Education )	Managers who are Spouses or Within Two Degrees of Kinship
					Shares	%	Shares	%	Shares	%		Title	Name	Relation
Chief Strategy Officer	Taiwan (R.O.C)	Hu, Chiu-Chiang (@Douglas Hu)	M	2022.9.1	8,843,627	1.83	467,059	0.10	---	---	• Ph.D. of Institute of Management of Technology, National Chiao Tung University, Taiwan
• Master of Business Administration, Da-Yeh University, Taiwan
• Executives Program, Graduate School of Business Administration, National Cheng-Chi University
• Bachelor of Science in Communications Engineer, National Chiao Tung University, Taiwan
• R&D Engineer, SAMPO Co., Ltd.
• Chairman & CEO, Weikeng Industrial Co., Ltd. and its affiliates
• Chairman, Taipei County Computer Association (TCCA)
• Executive Director, Taipei Electronic Components Suppliers' Association (TECSA)
• R&D Engineer, SAMPO Co.,Ltd.
• Chairman & CEO, Weikeng Industrial Co., Ltd. and its affiliates
• Chairman, Taipei County Computer Association (TCCA)
• Executive Director, Taipei Electronic Components Suppliers' Association (TECSA)
• Director, LEADTEK RESEARCH INC.
• Director, Promate Electronic Co., Ltd.
• Independent Director, Nominating Committee, Remuneration Committee, and Audit Committee, CIPHERLAB Co., Ltd.	• Chief Strategy Officer (Resigned as President and concurrently served as the Chief Strategy Officer since 2022.09.01), Weikeng Industrial Co., Ltd.
• Chairman, Weiji Investment Co., Ltd.
• Chairman, Weikeng International Co., Ltd.
• Chairman, Weikeng Technology Pte Ltd.
• Chairman, Weikeng Technology Co., Ltd.
• Independent Director & Remuneration Committee, and Audit Committee, V-TAC Technology Co., Ltd.
• Director, CIPHERLAB Co., Ltd.
• Director (Representative of Juristic Person/ Promate Electronic Co., Ltd.), Promate Solutions Co., Ltd.
• Director, Amazing Microelectronic CO., Ltd.
• Supervisor, EVGA Technology Incorporated
• Nominating Committee and Sustainable Development Committee, Weikeng Industrial Co., Ltd.
• Director, Paradigm Venture Partners, limited
• Director (Representative of Juristic Person/ Paradigm Venture Partners, limited), Hydroionic Technologies Co., Ltd.
• Director (Representative of Juristic Person/ Hydroionic Technologies Co., Ltd.), Hydroionic Materials Co., Ltd.
• Director (Representative of Juristic Person/ Hydroionic Technologies Co., Ltd.), Hydroionic	--	--	--

Title	Nationality	Name	Gender	Date Effective	Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Other Position	Managers who are Spouses or Within Two Degrees of Kinship
					Shares	%	Shares	%	Shares	%		Title	Name	Relation
											EnviroTec Co., Ltd.
• Director, Ion Electronic Materials Co., Ltd.
Chief Operating Officer	Taiwan (R.O.C)	Chang, Chin-Hao
(@ Asser Chang)	M	2022.09.01	5,102,704	1.06	5,940	0.00	---	---	• National Taiwan Ocean University - Department of Electrical Engineering - B.S.degree
• Sampo Corporation	• Statutory Representative, Weikeng International (Shanghai) Co., Ltd.	---	---	---
General Manager (China)				2011.07.01
Executive VP	Taiwan (R.O.C)	Chen, Cheng-Hung
(@ Tom Chen)	M	2011.07.01	76,027	0.02	77,000	0.02	---	---	• Chung Yuan Christian University - Department of Electronic Engineering - B.S.degree
• Weikeng Industrial Co., Ltd.	• Director (Representative of Juristic Person/Weikeng Industrial Co., Ltd.), Weikeng Technology Co., Ltd.	---	---	---
Chief Marketing Officer	Taiwan (R.O.C)	Lee, Pei-Ting
(@ Calvin Lee)	M	2018.5.2	---	---	924	0.00	---	---	• National Chiao Tung University EMBA - Master
• Bachelor of Science in Control Engineering, National Chiao Tung University, Taiwan
• Macnica Galaxy Inc
• NovaMake Technology
• Promate Electronic Co., Ltd.	---	---	---	---
FAE Division Senior VP	Taiwan (R.O.C)	Hsieh, Chi-Hung
(@ Kevin Hsieh)	M	2017.7.1	197,121	0.04	---	---	---	---	• Chung Yuan Christian University - Department of Electronic Engineering - B.S. degree
• Elitegroup Computer Systems	---	---	---	---
ELCOM Business Sales Div. I
Dept. Director	Taiwan (R.O.C)	Hu, Chih-Jung
(@ Joe Hu)	M	2024.7.1	82,410	0.02	---	---	---	---	• San Francisco State University - Department of Statistics - B.S. degree
• VATICS INC.	---	---	---	---
ELCOM Business Sales Div. II
Corporate VP	Taiwan (R.O.C)	Lu, Su-Hui
(@ Josie Lu)	F	2022.9.7	5,383	0.00	---	---	---	---	• Fu Jen Catholic University - Department of International Trade - B.S. degree
• Cypress Semiconductor Taiwan Branch	---	---	---	---
ELCOM Business Sales Div. II
Division Assistant VP	Taiwan (R.O.C)	Lin, Keng-Yung
(@ Yesn Lin)	M	2024.7.1	---	---	---	---	---	---	• Feng Chia University - Department of Information Engineering and Computer Science
• LUMAX INTERNATIONAL CORP., LTD.	---	---	---	---
ELCOM Business Division VII
Division VP	Taiwan (R.O.C)	Shen, Hsin-Chueh
(@ Peter Shen)	M	2024.2.1	23,436	0.00	---	---	---	---	• National Taiwan University of Science and Technology, EMBA
• Yonglin Optoelectronics Co., Ltd.	---	---	---	---
ELCOM Business Sales Div. VIII
Division Director	Taiwan (R.O.C)	Chen,Chin-Yi
(@ Nick Chen)	M	2024.2.1	20,000	0.00	---	---	---	---	• Kuang Wu Institute of Technology - B.S. degree
• AGENERAL TECHNOLOGY CORP.	---	---	---	---
ELCOM Business Sales Div. IX
Corporate VP	Taiwan (R.O.C)	Yang, Chin-Ming
(@ James Yang)	M	2024.1.1	---	---	---	---	---	---	• Mingshin Institute of Technology - Department of Electronic Engineering
• Cypress Semiconductor Taiwan Branch
• Emax Tech Co., Ltd	---	---	---	---

Title	Nationality	Name	Gender	Date Effective	Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience ( Education )	Managers who are Spouses or Within Two Degrees of Kinship
					Shares	%	Shares	%	Shares	%		Title	Name	Relation
ELCOM Business Division IX Division P	Taiwan (R.O.C)	Shih, Cheng-Yu (@ Gary Shih)	M	2024.2.1	—	—	—	—	—	—	• University of Florida - Master of Industrial Engineering Institute
• TECHMOSA INTERNATIONAL INC.	—	—	—	—
ELCOM Business Division IX Division VP	Taiwan (R.O.C)	Huang, Chien-Chung (@Ted Huang)	M	2024.7.1	—	—	—	—	—	—	• Tamkang University - Department of International Business
• Weikeng Industrial Co., Ltd.	—	—	—	—
ELCOM Business Division IX Division Assistant VP	Taiwan (R.O.C)	I, An-Te (@ Ander I)	M	2024.7.1	18,000	0.00	1,000	0.00	—	—	• Ming Hsin Institute of Technology - Department of Electrical Engineering
• Weikeng Industrial Co., Ltd.	—	—	—	—
ELCOM Business Division IX Division Assistant VP	Taiwan (R.O.C)	Kuo, Kuang-Wen (@Derek Kuo)	M	2024.7.1	2,000	0.00	—	—	—	—	• Tungnan University - Department of Electrical Engineering
• SAN TUNG INSTRUMENTS CO., LTD.	—	—	—	—
ELCOM Business Division X Corporate VP	Taiwan (R.O.C)	Chen, Chang-Yao (@ Frank Chen)	M	2016.7.1	—	—	—	—	—	—	• Royal Roads University MBA
• Ensoar Technologies Corp.	—	—	—	—
ELCOM Business Division X Division Assistant VP	Taiwan (R.O.C)	Tseng, Hsien-Wen (@Robert Tseng)	M	2015.5.18	5,173	0.00	18,669	0.00	—	—	• Vanung Junior College of Technology - Department of Electronic Engineering
• ASEC INTERNATIONAL CORPORATION	—	—	—	—
Sales Supporting Dept. Division Assistant VP	Taiwan (R.O.C)	Wang, Shu-Hui (@Ivy Wang)	F	2026.2.1	8,573	0.00	—	—	—	—	• Fu Jen Catholic University - Department of International Trade - B.S. degree
• Weikeng Industrial Co., Ltd.	—	—	—	—
CEO Office (Overseas) Executive VP/China	Taiwan (R.O.C)	Lu, Chao-Chieh (@Bert Lu)	M	2024.8.13	938,168	0.19	—	—	—	—	• National Taipei Institute of Technology - Department of Eletronic Engineering
• Texas Instruments	—	—	—	—
CEO Office (Overseas) Senior VP	Taiwan (R.O.C)	Chiu, Chien-Tsang (@Rock Chiu)	M	2024.8.13	—	—	—	—	—	—	• Ming Chi Institute of Technology - Department of Electrical Engineering
• Winbond Electronics Crop.	—	—	—	—
CEO Office (Overseas) Division VP	Taiwan (R.O.C)	Chen, Li-Wei (@Vincent Chen)	M	2024.7.1	400,000	0.08	5,000	0.00-	—	—	• Tamsui Institute of Business Administration - Department of Information Management
• Zthc (Shanghai) Co Ltd	—	—	—	—
CEO Office (Overseas) Division VP	Taiwan (R.O.C)	Liang, Jih-Hsin (@Hubert Liang)	M	2024.7.1	150,000	0.03	—	—	—	—	• The University of Auckland - Bachelor of Finance - B.S. degree
• Zthc (Shanghai) Co Ltd	—	—	—	—
Chief Financial Officer & Spokesperson	Taiwan (R.O.C)	Chou, Kan-Lin (@Fama Chou)	M	2022.9.1	100,000	0.02	—	—	—	—	• National Chung Cheng University - Graduate Institute of Finance - M.S. degree
• Yuanta Securities Co., Ltd	• Supervisor (Representative of Juristic Person/ Weikeng Industrial Co., Ltd.), Weikeng Technology Co., Ltd.
• Director (Representative of Juristic Person/	—	—	—
Corporate Governance Officer				2021.5.13

Title	Nationality	Name	Gender	Date Effective	Shareholding		Spouse & Minor Shareholding		Shareholding by Nominee Arrangement		Experience (Education)	Managers who are Spouses or Within Two Degrees of Kinship
					Shares	%	Shares	%	Shares	%		Title	Name	Relation
											Weikeng Industrial Co., Ltd.), Weikeng Technology Pte., Ltd.
Chairman Office Div. Assistant V.P.(ESG)	Taiwan (R.O.C)	Wu, Shih-Hao (@Hook Wu)	M	2023.12.1	15,100	0.00	---	---	---	---	• Feng Chia University - Department of International Business - B.S. degree
• JJihSun International Commercial Bank Co., Ltd.	---	---	---	---
Audit Office Department Director	Taiwan (R.O.C)	Chiu, Yu-Feng (@David Chiu)	M	2007.7.1	---	---	---	---	---	---	• National Cheng Kung University - Department of Accountancy - B.S. degree
• Charoen Pokphand Enterprise Co., Ltd.	---	---	---	---
Administration & Finance Division Senior VP	Taiwan (R.O.C)	Wu, Che-Pin (@Jason Wu)	M	2025.7.14	647	0.00	---	---	37,921	0.01	• National Chengchi University - Executive Master of Business Administration - M.S. degree
• International Bank of Taipei	---	---	---	---
Accounting Department Director	Taiwan (R.O.C)	Huang, Li-Hsang (@Alice Huang)	F	2011.7.1	31,972	0.00	---	---	---	---	• Chinese Culture University - Department of Accountancy - B.S. degree
• Fastfame Technology Co., Ltd.	---	---	---	---

II. Remuneration of Directors, President, and Vice Presidents (I) Remuneration of Directors

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
Cash	Stock	Cash	Stock
Chairman	Hu, Chiu-Chiang (@Douglas Hu)	---	---	---	---	2,446,600
Decre	Chi, Ting-Fang (@Stan Chi)	---	---	---	---	2,446,600
Decre	Chen, Kuan-Hua (@Bill Chen)	---	---	---	---	2,446,600
Decre	Weiji Investment Co., Ltd.	---	---	---	---	9,786,400
Representative : Chen, Cheng-Fong (@Eric Chen)
Independent	Lin, Hung (@Vincent Lin)	---	---	---	---	2,446,600
Decre	Yu, Hsueh-Ping (@Peggy Yu)	---	---	---	---	2,446,600
Independent	Wang, Chien-Chih (of Jeffrey Wang)					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 acknowledgment 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 NT$10,000 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.

Independent Director Tsai, Yu-Ping (@Edward Tsai) stepped down following the full re-election of the board of directors at the shareholders' meeting on June 20, 2024, and was succeeded by Wang, Chien-Chih (@Jeffrey Wang), who was elected as an independent director for the current term.

Unit: NT$

Range of Remuneration	Name of Directors
	Total of (A+B+C+D)		Total of (A+B+C+D+E+F+G)
	The company	Companies in the consolidated financial statements	The company	Companies in the consolidated financial statements
Under NT$1,000,000
NT$1,000,000~NT$2,000,000 (Not included)
NT$2,000,000~NT$3,500,000 (Not included)	Hu, Chiu-Chiang (Douglas Hu)
Chi, Ting-Fang (Stan Chi)
Chen, Kuan-Hua (Bill Chen)
Lin, Hung (Vincent Lin)
Yu, Hsueh-Ping (Peggy Yu)
Wang, Chien-Chih (@Jeffrey Wang)	Hu, Chiu-Chiang (Douglas Hu)
Chi, Ting-Fang (Stan Chi)
Chen, Kuan-Hua (Bill Chen)
Lin, Hung (Vincent Lin)
Yu, Hsueh-Ping (Peggy Yu)
Wang, Chien-Chih (@Jeffrey Wang)	Chen, Kuan-Hua (Bill Chen)
Lin, Hung (Vincent Lin)
Yu, Hsueh-Ping (Peggy Yu)
Wang, Chien-Chih (@Jeffrey Wang)	Chen, Kuan-Hua (Bill Chen)
Lin, Hung (Vincent Lin)
Yu, Hsueh-Ping (Peggy Yu)
Wang, Chien-Chih (@Jeffrey Wang)
NT$3,500,000~NT$5,000,000 (Not included)
NT$5,000,000~NT$10,000,000 (Not included)	Weiji Investment Co., Ltd.	Weiji Investment Co., Ltd.	Weiji Investment Co., Ltd.	Weiji Investment Co., Ltd.
NT$10,000,000~NT$15,000,000 (Not included)
NT$15,000,000~NT$300,000,000 (Not included)			Hu, Chiu-Chiang (Douglas Hu)
Chi, Ting-Fang (Stan Chi)
NT$30,000,000~NT$500,000,000 (Not included)				Hu, Chiu-Chiang (Douglas Hu)
Chi, Ting-Fang (Stan Chi)
NT$50,000,000~NT$100,000,000 (Not included)
Over NT$100,000,000
Total	7	7	7	7

Note: Independent Director Tsai, Yu-Ping (@Edward Tsai) stepped down following the full re-election of the board of directors at the shareholders' meeting on June 20, 2024, and was succeeded by Wang, Chien-Chih (@Jeffrey Wang), who was elected as an independent director for the current term.

(II)Remuneration of the President and Vice Presidents

Unit: NT$

Title	Name	Salary(A)		Severance Pay (B)		Bonuses and Allowances (C)		Employee Remuneration (D)				Total Remuneration (A+B+C+D) and its ratio to net income (%)		Compensation Paid to the President and Vice Presidents from an Invested Company Other than the Company's Subsidiary
		The Company	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		The Company	Companies in the consolidated financial statements
								Cash	Stock	Cash	Stock
President & CEO	Chi, Ting-Fang (@Stan Chi)	25,716,600	35,418,286	871,608	871,608	32,842,000	105,196,024	42,620,000	---	42,620,000	---	102,050,208 11.81%	184,105,918 21.31%	None
Chief Strategy Officer	Hu, Chiu-Chiang (@Douglas Hu)
Chief Operating Officer & General Manager-China	Chang, Chin-Hao (@Asser Chang)
Executive VP	Chen, Cheng-Hung (@Tom Chen)
Chief Marketing Officer	Lee, Pei-Ting (@Calvin Lee)
Senior VP	Lu, Chao-Chieh (@Bert Lu)
Chief Financial Officer / Spokesperson & Corporate Governance Officer	Chou, Kan-Lin (@Fama Chou)
Senior VP	Hsieh, Chi-Hung (@Kevin Hsieh)
Senior VP	Chiu, Chien-Tsang (@Rock Chiu)
Administration & Finance Division Senior VP	Wu, Che-Pin (@Jason Wu)

Range of Remuneration	Name of President and Vice Presidents
	The company	Companies in the consolidated financial statements
Under NT$ 1,000,000
NT$1,000,000 ~ NT$2,000,000 (Not included)
NT$2,000,000 ~ NT$3,500,000 (Not included)
NT$3,500,000 ~ NT$5,000,000 (Not included)	Lu, Chao-Chieh (Bert Lu)
Wu, Che-Pin (Jason Wu)	Wu, Che-Pin (Jason Wu)
NT$5,000,000 ~ NT$10,000,000 (Not included)	Chang, Chin-Hao (Asser Chang)
Lee, Pei-Ting (Calvin Lee)
Hsieh, Chi-Hung (Kevin Hsieh)
Chou, Kan-Lin (Fama Chou)
Chiu, Chien-Tsang (Rock Chiu)	Lee, Pei-Ting (Calvin Lee)
Hsieh, Chi-Hung (Kevin Hsieh)
Chou, Kan-Lin (Fama Chou)
Chiu, Chien-Tsang (Rock Chiu)
NT$10,000,000 ~ NT$15,000,000 (Not included)		Lu, Chao-Chieh (Bert Lu)
NT$15,000,000 ~ NT$30,000,000 (Not included)	Hu, Chiu- Chiang (Douglas HU
Chi, Ting-Fang (Stan Chi)
Chen, Cheng-Hung (Tom Chen)	Chen, Cheng-Hung (Tom Chen)
NT$30,000,000 ~ NT$50,000,000 (Not included)		Hu, Chiu- Chiang (Douglas HU
Chi, Ting-Fang (Stan Chi)
Chang, Chin-Hao (Asser Chang)
NT$50,000,000 ~ NT$100,000,000 (Not included)
Over NT$100,000,000
Total	10	10

Unit: NT$

(III) Distribution of Employees' Remuneration to Executive Officers

	Title	Name	Employee Remuneration - in Stock (Fair Market Value)	Employee Remuneration - in Cash	Total	Ratio of Total Amount to Net Income (%)
Executive Officers	President & CEO	Chi, Ting-Fang (Stan Chi)	---	43,160,000	43,160,000	4.99%
	Chief Strategy Officer	Hu, Chiu-Chiang (Douglas Hu
	Chief Operating Officer & General Manager (China)	Chang, Chin-Hao (Asser Chang)
	Executive VP	Chen, Cheng-Hung (Tom Chen)
	Chief Marketing Officer	Lee, Pei-Ting (Calvin Lee)
	Senior VP	Hsieh, Chi-Hung (Kevin Hsieh)
	Senior VP	Lu, Chao-Chieh (Bert Lu)
	Senior VP	Chiu, Chien-Tsang (Rock Chiu)
	Chief Financial Officer / Spokesperson & Corporate Governance Officer	Chou, Kan-Lin (Fama Chou)
	Administration & Finance Division Corporate VP	Wu, Che-Pin (Jason Wu)
	Accounting Department Directo	Huang, Li-Hsang (Alice Huang)

(IV) Comparison of Remuneration for Directors, Supervisors, President and Vice Presidents in the Most Recent Two Fiscal Years and Remuneration Policy for Directors, Supervisors, President and Vice Presidents

Unit: NT$ thousands

Paid to	2025				2024
	Total remuneration		Ratio of total remuneration to net income (%)(Note)		Total remuneration		Ratio of total remuneration to net income (%)(Note)
	The Company	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
Directors	25,526	25,526	2.95	2.95	33,199	33,199	2.91	2.91
President and vice presidents	102,050	184,106	11.81	21.31	107,896	183,066	9.45	16.03
Total	127,576	209,632	14.76	24.26	141,095	216,265	12.36	18.94

Note: The Company's 2025 and 2024 individual financial reports after-tax net income was NT$864,084thousand and NT$1,141,872 thousand, respectively.

The correlations between the Company's emoluments (salary and remuneration) policy of directors and executive officers and the operating performance are as follows:

Remuneration to directors including directors' remuneration and business execution fees.

(1) The Company compensates our directors with remuneration allocated according to the Company's Articles of Incorporation and operational execution fees for attending meetings (NT$10,000 per person per meeting). The annual total director remuneration allocation is capped at 2.5% of the company's pre-tax net profit as stipulated in the Articles of Incorporation. However, if the Company has accumulated losses, these amounts must be retained to cover the deficits first. The director's remuneration is disbursed based on the "Rules for Remuneration Management of Directors and Executive Managers" and "Rules for Board of Directors Performance Assessment" after reporting to the shareholders' meeting in the following fiscal year. The remuneration allocated in accordance with the Articles of Incorporation is linked to the Company's financial performance. When distributing remuneration, the company takes into account directors' individual performance, corporate governance, sustainable development, and accountability in risk management, ensuring a reasonable correlation. Additionally, the operational environment ensures that directors are not incentivized to make decisions exceeding the Company's risk appetite in pursuit of remuneration. The process for determining individual compensation also strictly observes the principle of conflict-of-interest avoidance.

(2) The distribution of directors' remuneration follows the allocation specified in the Company's Articles of Incorporation. Thirty percent (30%) of the total allocated remuneration is granted to the three independent directors, while the remaining seventy percent (70%) is distributed among the four non-independent directors.

(3) According to the Company's Articles of Incorporation, the total amount allocated for annual directors' remuneration is calculated as 2% of the pre-tax net profit (not exceeding the maximum limit of 2.5%):
① The 2024 director’s remuneration totaling NT$31,929,200 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".
② 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, 20256 and after reporting to the 2026 Annual General Meeting, which remuneration will be paid according to the aforementioned Rules.

Emoluments paid to executive officers are divided into fixed salary, variable remuneration and other incentives.

(1) The fixed salary includes base pay, duty allowance and meal allowance, which are determined by the following factors such as education, experience, skills, degree of responsibility for risk decision-making, contribution to the Company, the typical pay levels adopted by peer companies, and professional job conditions for participating in sustainability. The annual salary adjustment is carried out in accordance with the Company's operating conditions, the domestic economic growth rate, price index, the salary adjustment status of the industry, the personal performance appraisal (including related efforts in sustainability), and the Company's annual budget target.

(2) The variable remuneration is determined at the discretion of senior management (the Chairman and the President/CEO) based on the Company's operating profitability, employee performance, or other relevant factors. It primarily includes business performance incentive and year-end bonus. Such remuneration is granted only to employees who are still employed at the time of distribution and are not in their probationary period.

① Business performance incentives are mainly paid to business and technical application engineers, and which are paid based on product operating performance and personal performance, sustainable development should also be considered in conjunction with business opportunity acquisition and performance creation, such as digital transformation, green and energy saving, carbon reduction, etc.

② The year-end bonus for employees and executive officers is the amount of accumulated reserves appropriate in the accounting entry in advance on a monthly basis based on the achievement rate of the budget profit target; prior to the distribution of the above mentioned bonus, the top management must first complete a comprehensive assessment of employees and executive officers, including personal performance appraisal (including related efforts in sustainability), education, experience, skills, degree of responsibility for risk decision-making, contribution to the Company under ethical corporate management, the typical pay levels adopted by peer companies, responsibility for promoting sustainability and its performance contribution, etc., and then according to the approved distribution plan, distribute the foresaid bonus to employees and executive officers. However, the distribution plan of year-end bonus

belonging to executive officers must first be approved by the resolution of the Remuneration Committee and the Board of Directors.

(3) Employees (including executive officers) remuneration

① In accordance with the Company’s Articles of Incorporation, the total annual amount appropriated shall be approved by resolution of the Remuneration Committee and the Board of Directors before being submitted to the shareholders’ meeting in the following year. The recipients are employees who have served throughout the fiscal year to which the appropriation pertains and have no record of misconduct. The distribution shall be made on a designated date after the shareholders’ meeting in the following year, and the evaluation procedures for the distribution plan are the same as those described in item ② regarding year-end bonus. At the same time, in terms of operational arrangements, the Company does not incentivize or induce executives to make decisions that exceed the Company’s risk appetite in pursuit of remuneration. In addition, due regard has been given to the principle of conflict-of-interest avoidance in the approval procedures for executive remuneration.

② In accordance with the Articles of Incorporation of the Company, 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 (including executive officers) and directors) will be distributed as employees (including executive officers) remuneration. Employees and executive officers who are entitled to receive the above-mentioned remuneration, in share or cash, include the employees of the subsidiaries of the Company who meet certain specific requirements. At least 7% of the total employees’ remuneration to be allocated shall be distributed as remuneration to the Company’s own rank-and-file employees (including head office and branches) in the form of either stocks or cash. This provision has been explicitly stipulated in the Company’s Articles of Incorporation, as approved by the Board of Directors on March 6, 2025, and was later approved at the Annual General Meeting of Shareholders on June 20, 2025. The definition of rank-and-file employees was approved by the Board of Directors on January 13, 2026. For the fiscal year 2026, the Company defines rank-and-file employees as those whose regular monthly salary is NT$65,000 or below.

③ The Company defines rank-and-file employees as those who are not executive officers and whose salary levels are at or below the standards for rank-and-file employees specified in Paragraph 2, Article 2 of the "Regulations Governing the Additional Deduction of Salary Expenses for Wage Increases of Employees in Small and Medium Enterprises" announced annually by the Ministry of Economic Affairs. The scope of rank-and-file employees shall be reviewed on a regular basis to assess the need for adjustments, and any revisions shall be submitted to the Board of Directors for resolution.

④ According to the Company's Articles of Incorporation, the total amount allocated for annual employee remuneration is calculated as 8% of the pre-tax net profit (within the range of 6% to 10%).

a. The 2024 remuneration of employees (including executive officers) amount NT$127,717 thousand appropriated in accordance with the Company's Articles of Incorporation has been paid in cash on July 22, 2025 based on employee’s performance assessment.

b. The total amount of employee remuneration for fiscal year 2025, including that of executives, amounted to NTD 97,864,000, which was approved by resolutions of the Remuneration Committee and the Board of Directors on March 13, 2026 and will be distributed in cash. Of the aforementioned total employee remuneration, NTD 6,900,000 will be allocated to rank-and-file employees of the Company (including the head office and branches), representing approximately 7.05%, as approved by the Board of Directors on March 13, 2026.

The aforesaid employee remuneration will be distributed after being submitted to and reported at the 2026 Annual General Meeting of Shareholders, in accordance with the performance evaluations of employees (including executives). However, the allocation and distribution of remuneration to executives shall be subject to further approval by the Remuneration Committee and the Board of Directors prior to disbursement.

(4) Other Incentives: These include, but are not limited to, employee stock warrants, employee subscriptions to new shares through cash capital increases, transfers of treasury shares to employees, employee stock ownership trusts, and restricted employee shares. In addition to complying with applicable laws and regulations, such incentives shall be administered in accordance with the Company’s separately established rules for each specific program. The number of shares available for subscription shall be allocated based on criteria including seniority, position, performance appraisal, overall contribution, and special achievements, and shall be approved by the Chairman and confirmed by the Board of Directors. For recipients who are executive officers, prior approval by the Remuneration Committee is required before submission to the Board of Directors; for recipients who are not executive officers, prior approval by the Audit Committee is required before submission to the Board of Directors.

(5) ESG Performance-Linked Remuneration Mechanism for Senior Management (Primarily Based on Year-End Bonuses and Employee Remuneration)

To implement corporate sustainable development and strengthen the commitment of the Operate Managements (vice president level and equivalent positions and above) to ESG (Environmental, Social, and Governance) responsibilities, the Company incorporates ESG performance indicators into the remuneration calculation of the Operate Managements, aiming to enhance the overall sustainable management performance. For Operate Managements, the Company incorporates performance indicators that are linked to their respective responsibilities and relevant ESG performance items into the semi-annual performance

assessments, so as to strengthen the assessment of ESG performance. The aforementioned indicators will be reviewed and adjusted in a timely manner in accordance with sustainability trends, regulatory changes promulgated by competent authorities, and the Company’s appropriate sustainability governance priorities. The ESG performance indicators incorporated are listed in the table below.

No.	Indicators	No.	Indicators
1	Corporate Risk Management	8	Supply Chain Management
2	Energy and Resource Efficiency Management	9	Sustainable Products and Development
3	Establishing Diverse Partnerships	10	Supplier and Customer Relationship Management
4	ESG Evaluation	11	Healthy Workplace and Employee Rights
5	Diversity and Inclusion Indicators	12	Community Engagement and Social Welfare
6	Talent Development	13	Green Energy Project Ratio
7	Stakeholder Communication

III. Implementation of Corporate Governance

(I) Board of Directors

A total of 8 (A) and 4 (A) meetings of the Board of Directors were held in 2025 and 2026 (As of the date of publication of this Annual Report) respectively. The attendance of director was as follows:

| Title | Name | Attendance in Person (B) | | By Proxy | | Attendance Rate (%)
【B/A】 | | Remarks |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | 2025 | 2026, As of the date of publication of this Annual Report | 2025 | 2025, As of the date of publication of this Annual Report | 2024 | 2025, As of the date of publication of this Annual Report | |
| Chairman | Hu, Chiu-Chiang (@Douglas Hu) | 8 | 4 | - | - | 100.0 | 100.0 | Re-elected on 2024/6/20 |
| Director | Chi, Ting-Fang (@Stan Chi) | 7 | 4 | 1 | - | 87.5 | 100.0 | Re-elected on 2024/6/20 |
| Director | Chen, Kuan-Hua (@Bill Chen) | 6 | 4 | 2 | - | 75.0 | 100.0 | Re-elected on 2024/6/20 |
| Director | Weiji Investment Co., Ltd.
Representative: Chen, Cheng-Fong (@Eric Chen) | 6 | 4 | 2 | - | 75.0 | 75.0 | Re-elected on 2024/6/20 |
| Independent director | Yu, Hsueh-Ping (@Peggy Yu) | 7 | 4 | 1 | - | 87.5 | 100.0 | Re-elected on 2024/6/20 |
| Independent director | Lin, Hung (@Vincent Lin) | 8 | 4 | - | - | 100.0 | 100.0 | Re-elected on 2024/6/20 |
| Independent Director | Wang, Chien-Chih (@Jeffrey Wang) | 8 | 4 | - | - | 100.0 | 100.0 | Elected at the shareholder meeting on June 20, 2024 |
| Other mentionable items:
1. If any of the following circumstances occur, the dates of the meetings, sessions, contents of motion, all independent directors’ opinions and the company’s response should be specified:
(1) Matters referred to in Article 14-3 of the Securities and Exchange Act.
The Company has established an Audit Committee, and Article 14-3 of the Securities Exchange Act does not apply. For relevant information, please refer to the "Operation of the Audit Committee" in this Annual Report.
(2) Other matters involving objections or expressed reservations by independent directors that were recorded or stated in writing that require a resolution by the Board of Directors: None
2. If there are directors’ avoidance of motions in conflict of interest, the directors’ names, contents of motion, causes for avoidance and voting should | | | | | | | | |

be specified:
Date of Board Meeting	Meeting sessions	Contents of motion	Names of directors who should be recused from interest	Reasons for recusal of interests and circumstances of participation
2025/1/13	1st meeting in 2025	Discussion on the 2024 year-end bonus for Executive Officers of the Company and its important subsidiary WEIKENG INTERNATIONAL CO., LTD.	Hu, Chiu-Chiang (@Douglas Hu)	Except for directors Hu, Chiu-Chiang (@Douglas Hu) and Chi, Ting-Fang (@Stan Chi) who also served as executive officers and did not participate in voting due to their own interests, the chairman appointed acting chairman independent director Mr. Lin, Hung (@Vincent Lin) to consult the remaining directors present, and the motion was approved as proposed.
			Chi, Ting-Fang (@Stan Chi)
2025/7/14	5th meeting in 2025	Discussion on the distribution of 2024 employee remuneration for Executive Officers of the Company and the proposed salary adjustments for 2025	Hu, Chiu-Chiang (@Douglas Hu)	Except for directors Hu, Chiu-Chiang (@Douglas Hu) and Chi, Ting-Fang (@Stan Chi) who also served as executive officers and did not participate in voting due to their own interests, the chairman appointed acting chairman independent director Wang, Chien-Chih @Jeffrey Wang) to consult the remaining directors present, and the motion was approved as proposed.
			Chi, Ting-Fang (@Stan Chi)
2025/10/3	7th meeting in 2025	Discussion on the Remuneration Committee's regular review and proposal to amend the Company's emoluments (salary and remuneration) policy for directors and employees (including executive officers)	Hu, Chiu-Chiang (@Douglas Hu)	With the interested directors recused in accordance with the law, the acting chairperson, Independent Director Mr. Lin, Hung (@Vincent Lin), consulted the remaining attending directors, and the proposal was approved as submitted.
			Chi, Ting-Fang (@Stan Chi)
		Discussion on the Remuneration Committee's regular review and proposal to amend the Company's "Rules for Remuneration Management of Board of Directors and Executive Officers"	Hu, Chiu-Chiang (@Douglas Hu)
			Chi, Ting-Fang (@Stan Chi)
2026/2/10	2nd meeting in 2026	Discussion on the 2025 year-end bonus for Executive Officers of the Company and its important subsidiary WEIKENG INTERNATIONAL CO., LTD.	Hu, Chiu-Chiang (@Douglas Hu)	cept for directors Hu, Chiu-Chiang (@Douglas Hu) and Chi, Ting-Fang (@Stan Chi) who also served as executive officers and did not participate in voting due to their own interests, the chairman appointed acting chairman independent director Wang, Chien-Chih @Jeffrey Wang) to consult the remaining directors present, and the motion was approved as proposed.
			Chi, Ting-Fang (@Stan Chi)

Implementation of self-assessment for the Company's Board of Directors, Individual Board Members, and Functional Committee
(1) 2025 self-assessment results (already submitted to the Nominating Committee and Board of Directors on March 13, 2026)

Assessment cycle	Once a year
Assessment period	January 1, 2025 to December 31, 2025
Scope of assessment	Board of Directors, Individual Board Members, Audit Committee, Remuneration Committee, Sustainable Development Committee, and Nominating Committee
Method of Assessment	Board Self-Assessment, Board Members, and Functional Committee Members Self-Assessment
Date of Assessment	2026/1/13–2026/1/20
Date of Assessment's Result Reported to the Board	March 13, 2026
Internal assessment for the Performance of the Board of Directors	Items of Assessment	Total Score	Average Actual Score	Hit Rate%
	Level of participation in company operations	60	54.29	90.48

	Enhancement of the board's strategic decision-making quality	60	56.71	94.52
	Composition and structure of the Board of Directors	35	33.86	96.73
	Election and continuous education of directors	35	29.14	83.27
	Internal control	35	32.00	91.43
	Implementation and Advancement of Sustainability (ESG) Practices	25	20.43	81.71
	Total	250	226.43	90.57
Items to be improved and improvement plans/suggestions	Items to be improved: 1. Among the three independent directors, one has served more than three consecutive terms, and another is currently serving the third consecutive term; the remaining independent director is in the first term. The current composition remains in compliance with the regulatory requirement effective from 2024, whereby no more than half of the independent directors may serve more than three consecutive terms. The terms of the current three independent directors will expire on 19 June 2027 or on the date of the 2027 Annual General Meeting of Shareholders, whichever comes earlier. Beginning in 2027, upon the expiration of the current board term, all independent directors will be required to comply with the limit of no more than three consecutive terms. 2. The proportion of board seats held by directors of different genders has not yet reached one-third of the total number of directors. 3. The Board will continue to strengthen the implementation and effectiveness of its oversight of sustainability matters. Improvement Plans: 1. Planning for the Full Board Re-Election in 2027 The current term of the Board of Directors will expire on 19 June 2027 or on the date of the 2027 Annual General Meeting of Shareholders, whichever comes earlier, at which time a full board re-election will be conducted. Prior to the expiration of the term, the Nomination Committee and the Board of Directors will review and recommend candidates for election in accordance with the Company's succession planning principles and procedures, while also considering the Company's board diversity objectives, including gender balance. The recommended candidate list will be submitted to the 2027 Annual General Meeting for election. 2. Principles for Board Composition and Long-Term Gender Diversity Goals The composition of the Board is determined based on candidates' professional background, experience, and ability to contribute to the Company's future development. While no specific gender ratio is mandated, the Company remains committed to promoting gender diversity within the Board. Achieving at least one-third of board seats held by directors of different genders has been established as a long-term objective. 3. Continuous Strengthening of Board Sustainability Oversight, ESG Information Quality, and Supply Chain Sustainability Management The Board has designated sustainability-related matters under the Sustainable Committee as regular reporting items and continues to enhance the quality and transparency of ESG information. In addition to strengthening greenhouse gas inventories for Scopes 1 through 3, the Company will transition its existing ISO 14064-1 inventory framework to the GHG Protocol beginning in 2026 to align with disclosure requirements under IFRS S1 and S2.

| | | In supply chain management, the Company has initiated human rights due diligence for non-vendor suppliers in accordance with its Human Rights Policy and Supplier Management Guidelines, thereby reinforcing sustainability risk control across the supply chain.
The Company also actively supports directors in pursuing ongoing sustainability-related training to enhance their understanding of climate risks, supply chain sustainability, and emerging international regulations. Going forward, the Company will continue to refine its sustainability KPIs and strengthen cross-department collaboration to enhance the Board’s overall sustainability oversight and further improve the Company’s sustainability governance performance. |
| --- | --- | --- |
| Self-assessment for Individual Board Members | Items of Assessment | Total Score | Average Actual Score | Hit Rate% |
| Alignment of the Company's objectives and missions | 15 | 14.29 | 95.24 |
| Awareness of a director's duties | 15 | 14.86 | 99.05 |
| Level of participation in company operations | 40 | 35.43 | 88.57 |
| Management and communication of internal relations | 15 | 13.57 | 90.48 |
| Directors' professionalism and continuous education | 15 | 14.14 | 94.29 |
| Internal control | 15 | 14.00 | 93.33 |
| Total | 115 | 106.29 | 92.42 |
| Items to be improved and improvement plans/suggestions | Items to be improved:
1. Among the three independent directors, one has served more than three consecutive terms, and another is currently serving the third consecutive term; the remaining independent director is in the first term. The current composition remains in compliance with the regulatory requirement effective from 2024, whereby no more than half of the independent directors may serve more than three consecutive terms. The terms of the current three independent directors will expire on 19 June 2027 or on the date of the 2027 Annual General Meeting of Shareholders, whichever comes earlier. Beginning in 2027, upon the expiration of the current board term, all independent directors will be required to comply with the limit of no more than three consecutive terms.
2. To assist newly appointed directors in gaining a clear understanding of the characteristics and risks of the industry in which the Company operates, and to enhance their interaction with the management team.
Improvement Plans:
1. Planning for the Full Board Re-Election in 2027
Same as the explanation provided above.
2. Establish an onboarding and orientation program for newly appointed directors
The Company will conduct an orientation program for newly appointed directors within one month after each board re-election. The program will cover the following key areas:(a) the overall Group operations and the Company’s position within the global supply chain;(b) the business model, profit structure, and risk profile of a semiconductor distributor;(c) the corporate governance framework and Board operating procedures;(d) industry-specific oversight priorities, including internal controls, inventory management, and credit risk management; and(e) the Company’s key departments and management mechanisms. |
| Internal assessment for Audit Committee | Items of Assessment | Total Score | Average Actual Score | Hit Rate% |
| Level of participation | 20 | 19.00 | 95.00 |

	in company operations
	Awareness of the Audit Committee's duties	25	23.33	93.33
	Enhancement of the Audit Committee's decision-making quality	35	32.67	93.33
	Composition of the Audit Committee and election of its members	15	14.00	93.33
	Internal control	15	13.33	88.89
	Total	110	102.33	93.03
	Items to be improved and improvement plans/suggestions	Items to be improved: 1. The Committee is composed of three independent directors. One member has served more than three consecutive terms, another is currently serving the third consecutive term, and the remaining member is in the first term. Although this composition remains compliant with the regulatory requirement applicable from 2024, which stipulates that no more than half of the independent directors may serve more than three consecutive terms, all independent directors will, starting in 2027, be subject to the limit of no more than three consecutive terms upon the expiration of the current board term. 2. The Audit Committee shall further strengthen its supervisory function over Internal Audit in order to more effectively evaluate and oversee the effectiveness of internal control systems and risk management mechanisms. Improvement Plans: 1. Planning for the Full Board Re-Election in 2027 Same as the explanation provided above. 2. Establishment of a Real-Time and Institutionalized “Audit Communication Mechanism” Prior to each Audit Committee meeting, the independent directors will convene a communication session with the head of Internal Audit to review key audit findings and related issues in advance, ensuring comprehensive understanding of the matters and enhancing the depth of deliberation. In accordance with the audit plan, the head of Internal Audit will report to the Audit Committee on a quarterly basis (or monthly when necessary) regarding the execution status of the audit plan, and will include major deficiencies, violations, and the progress of corrective actions in special reports. This mechanism enables Committee members to promptly identify control risks and irregularities, thereby strengthening supervisory effectiveness.
Internal assessment for Remuneration Committee	Items of Assessment	Total Score	Average Actual Score	Hit Rate%
	Level of participation in company operations	20	19.00	95.00
	Awareness of the Remuneration Committee's duties	25	22.67	90.67
	Enhancement of the Remuneration Committee's decision-making quality	35	32.33	92.38

	Composition of the Remuneration Committee and election of its members	15	13.00	86.67
	Total	95	87.00	91.58
	Items to be improved and improvement plans/suggestions	Items to be improved: 1. The Remuneration Committee is composed of two independent directors and one external expert (non-independent director). One of the independent directors has served more than three consecutive terms and currently acts as the convener. Improvement Plans: 1. Planning for the Full Board Re-Election in 2027 As noted above, following the board re-election, the composition is expected to better balance board independence while ensuring diversity in skills, knowledge, and professional experience among its members.
Internal assessment for Sustainable Development Committee	Items of Assessment	Total Score	Average Actual Score	Hit Rate%
	Level of participation in company operations	20	19.40	97.00
	Awareness of the Sustainable Development Committee's duties	15	13.20	88.00
	Enhancement of the Sustainable Development Committee's decision-making quality	35	32.00	91.43
	Composition of the Sustainable Development Committee and election of its members	15	13.60	90.67
	Total	85	78.20	92.00
	Items to be improved and improvement plans/suggestions	Items to be improved: 1. Strengthening the Sustainability Committee's understanding of its responsibilities Improvement Plans: 1. Sustainability Governance Training and Information Transparency Mechanisms The Company provides assistance to Committee members through annual sustainability training and continuing education to strengthen their competencies in international sustainability frameworks, climate risk management, human rights due diligence, and sustainable supply chain practices. An onboarding program is also arranged for newly appointed members to help them understand the linkage between sustainability governance and the Company's operations. To enhance the effectiveness of sustainability governance, the Company regularly reports to the Committee on measures related to sustainability information transparency, thereby strengthening the Committee's understanding of and oversight capability over relevant sustainability matters.

Items of Assessment	Total Score	Average Actual Score	Hit Rate%
Level of participation in company operations	20	18.00	90.00
Awareness of the Nominating Committee's duties	20	18.00	90.00
Enhancement of the Nominating Committee's decision-making quality	35	32.25	92.14
Composition of the Nominating Committee and election of its members	20	18.00	90.00
Total	95	86.25	90.79
Items to be improved and improvement plans/suggestions	Items to be improved: 1. Regular Review of Senior Management Succession Planning by the Nomination Committee Improvement Plan: 1. Establishment of the Annual Succession Planning Review and Executive Personnel File Control System The Human Resources Department conducts an annual mid-year performance review, during which a talent inventory is prepared for division-level managers and above. The inventory includes information on qualifications, tenure, and anticipated retirement timelines. Each division head is required to assess whether there are suitable internal successor candidates and to evaluate their management experience. The consolidated assessment is then submitted to the President and the Chairman, and subsequently presented to the Nominating Committee and the Board of Directors for discussion, in order to ensure management continuity and sustainable business development. Due to the confidential nature of personnel records, such information is treated as high-level confidential data and managed under a project-based control mechanism by the Human Resources Department. Access is restricted to the Chairman and the President only. 2. Periodic Revision of the "Succession Planning for Board Members and Key Senior Management" The Company has established a "Succession Planning for Board Members and Key Senior Management" which was first adopted by the Board of Directors on March 25, 2022. Since its adoption, the plan has undergone several revisions by the Nominating Committee and the Board of Directors. To align with recent regulatory amendments, the most recent revision was completed on January 13, 2026, and was submitted to both the Nominating Committee and the Board for approval.

(2) 2025 External Board Evaluation Results (Acknowledged by the Nominating Committee and the Board of Directors on January 13, 2026). Please refer to the Company's official website: https://www.weikeng.com.tw/content.php?no=22

Measures taken to strengthen the functionality of the board: In 2025 and 2026 (as of the publication date of this Annual Report), the Company has established the following functional committees to assist in strengthening the functions of the Board of Directors:

(1) Establishment of the Audit Committee

In accordance with Article 14-4 of the Securities and Exchange Act, the Company has re-elected directors at the general meeting of shareholders on June 20, 2024, and three newly elected independent directors Lin, Hung(@Vincent Lin), Yu, Hsueh-Ping(@Peggy Yu)), and Wang, Chien-Chih (@Jeffrey Wang) formed the Audit Committee ( 3rd term), they perform their functions and powers in accordance with Articles 14-3 and 14-5 of the Securities and Exchange Act and the " the Audit Committee Chart", and meet at least once a quarter. The task focuses on:

① Appropriate disclosure of the Company financial reports;
② Selection (discharge) of certified public accountants as well as the independence and performance thereof;
③ The offering, issuance, or private placement of any equity-type securities;
④ Effective implementation of internal control of the Company;
⑤ Compliance with relevant laws and regulations of the Company;
⑥ Control of existing and potential risks of the Company.

For the implementation of the above, please refer to the Company's official website _Corporate Governance _Functional Committees _Audit Committee. https://www.weikeng.com.tw/content.php?no=96

(2) Establishment of the Remuneration Committee

In accordance with Article 14-6 of the Securities and Exchange Act, the Company has formulated the "Remuneration Committee Chart", and has completed the establishment of the 6th Remuneration Committee after the re-election of all directors at the general meeting of shareholders on June 20, 2024, which is composed of independent directors Lin, Hung(@Vincent Lin), Wang, Chien-Chih, and the adjunct professor of Department of Adult & Continuing Education, National Taiwan Normal University, Mr. Lin, Jenn-Chuen, who are responsible for formulating and regularly reviewing the annual and long-term performance goals of directors and executive officers, as well as policies, systems, standards and structures for remuneration. In a professional and objective position, the Committee regularly evaluates the achievement of the performance objectives of the directors and executive officers of the Company, assess the content and amount of their individual remuneration, and makes recommendations to the board of directors for reference in decision-making. For the implementation of the above, please refer to the Company's official website _Corporate Governance _Functional Committees _Remuneration Committee. https://www.weikeng.com.tw/content.php?no=65

(3) Establishment of the Nominating Committee

On June 28, 2024, the board of directors of the Company formulated the "Nominating Committee Chart", and appointed the Chairman (Hu, Chiu-Chiang(@Douglas Hu)) and all independent directors (three seats, including Lin, Hung (@Vincent Lin), Yu, Hsueh-Ping (@Peggy Yu), and Wang, Chien-Chih (@Jeffrey Wang) to establish the 2nd term Nominating Committee (four seats), with a term of office from the date of appointment by the resolution of the Board of Directors (2024/6/28) to the date of expiration of the current Directors' term of office (i.e. June 19, 2027 or the date of the full re-election of directors at the 2027 general meeting of shareholders, whichever is the former), resignation from the Committee or the director's position, or another resolution by the Board of Directors to replace the original director as a member of the Committee. Mr. Wang, Chien-Chih (@Jeffrey Wang), an independent director, serves as the convener of the Committee and the chairman of the meeting. The official powers of the Committee are as follows:

① To establish criteria for the diversity of backgrounds and independence in terms of expertise, skills, experience, and gender required of Board members and senior management and identify, review, and nominate candidates for directors and senior management accordingly.
② To establish and develop the organizational structure of the Board of Directors and committees, to evaluate the performance of the Board of Directors, committees, directors and senior management, and to evaluate the independence of independent directors.
③ To establish and periodically review directors' continuing education programs and succession plans for directors and senior management.
④ To revise the Company's Corporate Governance Best Practice Principles.

For the implementation of the above, please refer to the Company's official website _Corporate Governance _Functional Committees_Nominating Committee. https://www.weikeng.com.tw/content.php?no=34

(4) Establishment of the Sustainable Development Committee

On June 28, 2024, the board of directors of the Company formulated the "Sustainable Development Committee Chart", and appointed the Chairman (Hu, Chiu-Chiang(@Douglas Hu), director concurrently assuming the duty of President (Chi, Ting-Fang( @Stan Chi)), and all independent directors (three seats, including Lin, Hung (@Vincent Lin), Yu, Hsueh-Ping (@Peggy Yu), and Wang, Chien-Chih (@Jeffrey Wang) to establish the 2nd term Sustainable Development Committee (five seats), with a term of office from the date of appointment by the resolution of the Board of Directors (2024/6/28) to the date of expiration of the current Directors' term of office (i.e. June 19, 2027 or the date of the full re-election of directors at the 2027 general meeting of shareholders, whichever is the former. The Chairman (Hu, Chiu-Chiang(@Douglas Hu) serves as the convener of the Committee and the chairman of the meeting. The official powers of the Committee are as follows:

① To formulate the Company's policy on sustainable development.
② To formulate the goals, strategies and implementation plans for the sustainable corporate development, including sustainable governance, ethical management, others in environmental and social aspects.
③ To review, track and revise the implementation and effectiveness of the Company's sustainable development and report to the Board of Directors on a regular basis.
④ To focus on issues of concern to stakeholders and to supervise communication plans.
⑤ To review risk management policy, including but not limited to information security, etc.
⑥ To review the appropriateness of the risk management framework.
⑦ To review major risk management strategies, including risk appetite or tolerance.
⑧ To review the management reports of major risk issues and supervise the improvement mechanism and report the risk management performance to the Board of Directors on a regular basis.

For the implementation of the above, please refer to the Company's official website _Corporate Governance _Functional Committees_Sustainable Development Committee. https://www.weikeng.com.tw/content.php?no=50

(II) Audit Committee

A total of 8 (A) and 4 (A) meetings of the Audit Committee were held in 2024 and 2025 (As of the date of publication of this Annual Report) respectively. The attendance of director was as follows:

Title	Name	Attendance in Person (B)		By Proxy		Attendance Rate (%) [B/A]		Remarks
		2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report
Director	Chiu-Chiang	2024	2025	2024	2025	2024	2025	2024
Director	Wang, Chien-Chih	2024	2025	2024	2025	2024	2025	2024

Independent director	Lin, Hung (@Vincent Lin)	6	4	-	-	100.0	100.0	Re-elected on 2024/6/20
Independent Director	Yu, Hsueh-Ping (@Peggy Yu)	6	4	-	-	100.0	100.0	Re-elected on 2024/6/20
Independent Director	Wang, Chien-Chih (@Jeffrey Wang)	6	4	-	-	100.0	100.0	Newly elected at the shareholder meeting on June 20, 2024

Other mentionable items:
1. If any of the following circumstances occur, the dates of meetings, sessions, contents of motion, resolutions of the Audit Committee and the Company's response to the Audit Committee's opinion should be specified:
(1) Matters referred to in Article 14-5 of the Securities and Exchange Act.

Date of Meeting	Meeting Sessions	Contents of Motion	Contents of independent directors' objections, reservations or significant recommendations	Resolutions	The Company's response to the Audit Committee's opinion
2025/1/13	1st meeting in 2025 (3rd term)	1. Discussion on Adding the Company's Internal Control System Regulation "Information and Cyber Security Policy".	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the Company's funding loan to subsidiary Weikeng International Co., Ltd.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		4. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/3/6	2nd meeting in 2025 (3rd term)	1. Acknowledgment of the Company's 2024 self-assessed financial information and the Independent Auditors' audited financial reports	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the Company's 2024 business report	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the Company's 2024 Internal Control System Statement	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		4. Discussion on the amendment of some articles to the Company's "Article of Incorporation"	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		5. Discussion on the 2024 Surplus Earnings Distribution Plan	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		6. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		7. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		8. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO.,	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and	Execution in accordance with the resolution

		LTD.		submitted proposal to the Board of Directors for resolution.
2025/4/1	3^{rd} meeting in 2025
(3^{rd} term)	1. Discussion on the list of non-executive officers’ employees granted employee stock warrants, the number of warrants granted, and the resulting number of shares to be subscribed under the first issuance of employee stock warrants by the Company in 2024.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/5/6	4^{th} meeting in 2025
(3^{rd} term)	1. Acknowledgement on the Company’s consolidated financial report for the 1^{st} quarter of 2025.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the Proposed Amendments to Certain Provisions of the Company’s “Operating Procedures for the Management of the Collection, Processing and Utilization of Personal Information.”	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the Company’s endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		4. Discussion on the Company’s endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		5. Discussion on the Company’s endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/8/8	5^{th} meeting in 2025
(3^{rd} term)	1. Acknowledgement on the Company’s consolidated financial report for the 2^{nd} quarter of 2025.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the Proposed Amendments to Certain Provisions of the Company’s “Operational Procedure for Preparation and Filing of Sustainability Reports.”	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the Company’s endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		4. Discussion on the Company’s endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		5. Discussion on the Company’s endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/11/14	6^{th} meeting in 2025
(3^{rd} term)	1. Acknowledgement on the Company’s consolidated financial report for the 3^{rd} quarter of 2025.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the amendment of the Company’s “General Principles of Pre-Approved Non-Assurance Service Policy”	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the 2026 audit plan for the Company and its subsidiaries	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution

		4. Discussion on amendments to certain provisions of the Company's "Internal Control System" and "Internal Audit System".	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		5. Discussion on amendments to certain provisions of the Company's "Internal Audit System".	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		6. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		7. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		8. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/1/13	1st meeting in 2026 (3rd term)	1. Discussion on the professional fees for the certified public accountants engaged for the Company's 2026 audit	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the Company's funding loan to subsidiary Weikeng International Co., Ltd.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the amendment of some articles to the Company's "Whistle-blowing System"	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		4. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		5. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/2/10	2nd meeting in 2026 (3rd term)	1. Discussion on the Company's additional funding loan to Subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on changing the appointments of the Independent Auditors for the 2026 financial reports and assessing the Independent Auditors' independence and suitability	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/3/13	3rd meeting in 2026 (3rd term)	1. Acknowledgment of the Company's 2025 self-assessed financial information and the Independent Auditors' audited financial reports	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the 2025 Surplus Earnings Distribution Plan	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution

		3. Discussion on the Company's 2025 business report	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		4. Discussion on the Company's 2025 Internal Control System Statement	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		5. Discussion on the amendment of some articles to the Company's "Article of Incorporation"	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		6. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		7. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		8. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/5/5	4th meeting in 2026 (3rd term)	1. Acknowledgement on the Company's consolidated financial report for the 1st quarter of 2026.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		3. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		4. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution

(2) Other matters, which were not approved by the Audit Committee but were approved by two-thirds or more of all directors: None.
2. If there are independent directors' avoidance of motions in conflict of interest, the directors' names, contents of motion, causes for avoidance and voting should be specified: None
3. Communications between the independent directors, the Company's chief internal auditor and CPAs (e.g. the material items, methods and results of audits of corporate finance or operations, etc.):
(1) Normally, internal audit supervisor and CPA may communicate directly with independent directors / Audit Committee member by e-mail, telephone or meeting as needed. In principle, the head of internal audit attends the Audit Committee at least once a quarter (at least four times a year) to report and communicate with the independent directors, while CPA communicates with independent directors (Audit Committee) at least twice a year in a symposium.
(2) The communication situation is as the below table:

Year	Frequency of Communication (Number of Times)	Way of Communication	Remark
2026 (As of the date of publication of this Annual Report)	4	Head of Internal Audit attended Audit Committee	No non-independent directors and management were present at the time.
	1	Symposium between CPA and members of the Audit Committee
2025	6	Head of Internal Audit Attended Audit Committee	No non-independent directors and management were present at the time.
	2	Symposium between accountants and members of the audit committee

(3) The content of communication is as follows:

Date	Way of Communication	Highlights of Communication
2025/01/13	Supervisor of internal auditor attended the Audit Committee (Independent Directors) (1^{st} Time)	1. Presentation of Audit report of “the Internal Audit Division” for October to November 2024.
2. Presentation of Audit report of “subsidiary audit office” for October to November 2024.
3. As of the 4th quarter of 2024, none of the Group’s subsidiaries had endorsed guarantees, loaned funds to others, engaged in derivative financial product transactions, nor acquired or disposed of assets with a single or cumulative transaction of the same nature exceeding NTS10 million.
4. As of the 4th quarter of 2024, the Company has not found any material accommodation of funds in disguised form.	No major lack of internal control and abnormal events, and report to the Board of Directors.
2025/03/06	Symposium between CPA and members of the Audit Committee (1^{st} Time)	1. Independence: auditors, firms and alliance firms
2. The responsibility of CPA and auditor for auditing financial statements
3. The auditors’ opinion of 2024 financial statement
4. The scope of audit for 2024 financial report
5. The auditing discovery for 2024 financial report
6. Major changes in IFRS 18	1. KPMG has all complied with the declaration of independence norms, and there are no matters that affect independence. -
2. The audit work is performed by KPMG, but the management and governance units cannot relieve their responsibilities for the financial statements.
3. The auditors’ opinion of 2024 financial statement: unqualified opinion
4. Individuals within the scope of audit include:
(1) Major: Weikeng Industrial Co., Ltd., Weikeng International Co., Ltd., Weikeng International (Shanghai) Co., Ltd. and Weikeng Technology Pte. Ltd.
(2) Not material: Weitech International Co., Ltd, SiUltra Electronic Technology (Shanghai) Co., Ltd. and Weikeng Technology Co., Ltd.
5. Key audit items:
(1) Individual financial reports: sales revenue recognition, inventory evaluation, and investments recognized by the equity method.
(2) Consolidated financial report: sales revenue recognition and inventory evaluation.
6. Major changes in IFRS 18:
(1) A more structured income statement
(2) Management Performance Measures (MPMs) disclosed and included in audits
(3) More detailed notes information
2025/03/06	Supervisor of internal auditor attended the Audit Committee (Independent Directors) (2^{nd} Time)	1. Presentation of Audit report of “the Internal Audit Division” for December 2024 and January,2025
2. Presentation of Audit report of “subsidiary audit office” for December 2024 and January,2025
3. Review of the 2024 internal control statement	No major lack of internal control and abnormal events, and report to the Board of Directors.
2025/04/01	Supervisor of internal auditor attended the Audit Committee (Independent Directors) (3^{rd} Time)	1. Presentation of Audit report of “the Internal Audit Division” for February 2025.
2. Presentation of Audit report of “subsidiary audit office” for February 2025.	No major lack of internal control and abnormal events, and report to the Board of Directors.
2025/05/06	Supervisor of internal auditor attended the Audit Committee (Independent Directors) (4^{th} Time)	1. Presentation of Audit report of “the Internal Audit Division” for March 2025.
2. Presentation of Audit report of “subsidiary audit office” for March 2025.
3. As of the 1^{st} quarter of 2025, none of the Group’s subsidiaries had	No major lack of internal control and abnormal events, and report to the Board of Directors.

| | | endorsed guarantees, loaned funds to others, engaged in derivative financial product transactions, nor acquired or disposed of assets with a single or cumulative transaction of the same nature exceeding NTS10 million.
4. As of the 1st quarter of 2025, the Company has not found any material accommodation of funds in disguised form. | |
| --- | --- | --- | --- |
| 2025/8/8 | Supervisor of internal auditor attended the Audit Committee (Independent Directors) (5th Time) | 1. Presentation of Audit report of “the Internal Audit Division” for June, 2025.
2. Presentation of Audit report of “subsidiary audit office” for June 2025. | No major lack of internal control and abnormal events, and report to the Board of Directors. |
| 2025/11/14 | Supervisor of internal auditor attended the Audit Committee (Independent Directors) (6th Time) | 1. Presentation of Audit report of “the Internal Audit Division” for September 2025.
2. Presentation of Audit report of “subsidiary audit office” for September 2025.
3. As of the 3rd quarter of 2025, none of the Group's subsidiaries had endorsed guarantees, loaned funds to others, engaged in derivative financial product transactions, nor acquired or disposed of assets with a single or cumulative transaction of the same nature exceeding NTS10 million.
4. As of the 3rd quarter of 2025, the Company has not found any material accommodation of funds in disguised form.
5. Discussion on the 2026 internal audit plan (including subsidiary’s) | |
| 2025/11/14 | Symposium between CPA and members of the Audit Committee (2nd Time) | 1. Independence: auditors, firms and alliance firms
2. Responsibilities of reviewers for reviewing interim financial reports
3. Type of review conclusion issued the 3rd quarter of 2025 financial statements
4. The scope of review for the 3rd quarter of 2025 financial statements
5. Review findings for the 3rd quarter of 2025 financial statements
6. Annual audit plan
7. Important statutory updates. | 1. KPMG has all complied with the declaration of independence norms, and there are no matters that affect independence.
2. The review work is performed by KPMG, but the management and governance units cannot relieve their responsibilities for the financial statements.
3. An unqualified review conclusion was issued for the third quarter of 2025.
4. Individuals within the scope of review and review findings:
(1) Major: Weikeng Industrial Co., Ltd., Weikeng International Co., Ltd, Weikeng International (Shanghai) Co., Ltd. and Weikeng Technology Pte. Ltd.
(2) Not material: Weitech International Co., Ltd, SiUltra Electronic Technology (Shanghai) Co., Ltd., Weikeng Technology Co., Ltd.
(3) Analysis of Key Financial Ratios: Accounts receivable/payable and inventory.
(4) Analysis of Major Accounts: Other receivables, other current liabilities, and profit or loss accounts.
5. Annual Audit Plan:
(1) Individual financial reports: sales revenue recognition, inventory evaluation, and investments recognized by the equity method.
(2) Consolidated financial report: sales revenue recognition and inventory evaluation.
6. Important statute updates:
Draft amendments to the "Regulations Governing Information to be Published in Annual Reports of Public Companies". |

②
In 2026

Date	Way of Communication	Highlights of Communication
2026/01/13	Supervisor of internal auditor attended the Audit Committee (Independent Directors) (1^{st} Time)	1. Presentation of Audit report of “the Internal Audit Office” for October to November 2025.
2. Presentation of Audit report of “subsidiary audit office” for October to November 2025.	No major lack of internal control and abnormal events, and report to the Board of Directors.
2026/02/10	Supervisor of internal auditor attended the Audit Committee (Independent Directors) (2^{nd} Time)	1. Presentation of Audit report of “the Internal Audit Office” for December, 2025
2. Presentation of Audit report of “subsidiary audit office” for December, 2025	No major lack of internal control and abnormal events, and report to the Board of Directors.
2026/03/13	Symposium between CPA and members of the Audit Committee (1^{st} Time)	1. Independence: auditors, firms and alliance firms
2. System of Quality Management
3. The responsibility of CPA and auditor for auditing financial statements
4. The auditors’ opinion of 2025 financial statement
5. The scope of audit for 2025 financial report
6. The auditing discovery for 2025 financial report
7. Important Legal Updates	1. KPMG has all complied with the declaration of independence norms, and there are no matters that affect independence.
2. Statement on the effectiveness of the System of Quality Management of KPMG Taiwan as of 30 September 2025.
3. The audit work is performed by KPMG, but the management and governance units cannot relieve their responsibilities for the financial statements.
4. The auditors’ opinion of 2025 financial statement: unqualified opinion
5. Individuals within the scope of audit include:
(1) Major: Weikeng Industrial Co., Ltd., Weikeng International Co., Ltd., Weikeng International (Shanghai) Co., Ltd., and Weikeng Technology Pte., Ltd.
(2) Not material: Weitech International Co., Ltd, SiUltra Electronic Technology (Shanghai) Co., Ltd., and Weikeng Technology Co., Ltd.
6. Key audit items:
(1) Individual financial reports: sales revenue recognition, inventory evaluation, and investments recognized by the equity method.
(2) Consolidated financial report: sales revenue recognition and inventory evaluation.
7. Important legal updates:
(1) Amendments to the "Regulations Governing the Preparation of Financial Reports by Securities Issuers".
(2) IFRS Sustainability Disclosure Standards and Scope 3 implementation timeline.
(3) Amendments to the Q&A on Asset Acquisition and Disposal.
(4) The "fixed amount" and basic wage of rank-and-file employees.
2026/03/13	Supervisor of internal auditor attended the Audit Committee (Independent Directors) (3^{rd} Time)	1. Presentation of Audit report of “the Internal Audit Office” for January, 2026
2. Presentation of Audit report of “subsidiary audit office” for January, 2026
3. Review of the 2025 internal control statement	No major lack of internal control and abnormal events, and report to the Board of Directors.

| 2026/05/05 | Supervisor of internal auditor attended the Audit Committee (Independent Directors) (4^{th} Time) | 1. Presentation of Audit report of “the Internal Audit Office” for February and March, 2026.
2. Presentation of Audit report of “subsidiary audit office” for February and March 2026.
3. As of the 1^{st} quarter of 2026, none of the Group's subsidiaries had endorsed guarantees, loaned funds to others, engaged in derivative financial transactions, nor acquired or disposed of assets with a single or cumulative transaction of the same nature.
4. As of the 1^{st} quarter of 2026, the Company has not found any material accommodation of funds in disguised form. | No major lack of internal control and abnormal events, and report to the Board of Directors. |
| --- | --- | --- | --- |

(III) The Company's implementation of corporate governance and the differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and the reasons therefor for 2025.

Evaluation item	State of operations			Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
I. Has the Company formulated and disclosed its corporate governance practice principles in accordance with the “Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies”?	✓		The Company has established its “Corporate Governance Best Practice Principles” in accordance with the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies, which have been disclosed on the Company’s official website and the Market Observation Post System (MOPS).	No material difference
II. The Company’s equity structure and shareholders’ equity(I) Has the Company established internal operating procedures to handle shareholder recommendations, doubts, disputes and litigations, and implemented them in accordance with the procedures?	✓		(I) The Company has established the “Management Regulations for Stock Affairs Operations” to incorporate the management of stock affairs operations into the control operations of the internal control system. Dedicated stock affairs staff (telephone or email) has been established to handle shareholder proposals or disputes in accordance with the regulations.	No material difference
(II) Does the Company have a list of the major shareholders who actually control the Company and the ultimate controllers of major shareholders?	✓		(II) The Company has dedicated stock affairs staff and a stock affairs agency to analyze shareholding based on the shareholder register after the stock transfer is ceased. The dedicated stock affairs staff and agency keep track of the list of major shareholders and the list of ultimate controllers of major shareholders and report changes in information in accordance with the regulations.	No material difference
(III) Has the Company established and implemented risk control and firewall mechanisms between affiliated companies?	✓		(III) The Company has established internal control systems such as the “Rules Governing Financial and Business Matters with Affiliated Companies, Group Enterprises and Specific Companies”, “Management Rules for the Operation of Overseas Subsidiaries”, “Rules for the Supervision of Subsidiaries”, “Rules for the Supervision of Investment Businesses with Control”, and “Rules Governing Financial and Business Matters Between the Company and its Related Parties”, which provide clear strategies and regulations for financial and business matters. The financial and business transactions with each affiliate are performed independently. To establish an appropriate risk management mechanism and firewalls with the subsidiaries, the auditors perform audits regularly and irregularly and submit the audit results to the Audit Committee and the Board of Directors.	No material difference

Evaluation item	State of operations			Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
(IV) Has the Company formulated internal regulations to prevent insiders from trading securities using undisclosed information on the market?	✓		(IV) In order to protect shareholders' rights and interests and to treat shareholders fairly, the Company has established the "Operating Procedures for Handling Material Inside Information" to implement a mechanism for handling and disclosing material inside information, prevent inappropriate leakage of material inside information that may result in insider trading or short swing trading with asymmetric information, and provide timely guidance to insiders, such as directors, managerial officers or employees of the Company, that insider trading/short swing trading or profiting from asymmetric market information is prohibited.1. In 2025, relevant training and dissemination on the ethical practices, the code of ethical conduct, and the prohibition of insider/swing trading have been conducted by the Legal Supervisor and Chief Financial Officer during the training sessions for new employees, staff meetings, and executive-level meetings. Please refer to the Company's official website under the Corporate Governance section for information on Ethical Corporate Management, Anti-Corruption and Ethical Corporate Management Education and Training Courses.2. During the "lock-up period" following the announcement of financial reports in the fiscal year 2025, insiders are prohibited from trading the Company's issued securities they hold. For details on the enforcement of this policy, please refer to the Company's official website under the Corporate Governance section, Ethical Corporate Management, and prohibition to profit from insider trading or asymmetric market information.	No material difference
III. Composition and responsibilities of the Board of Directors
(I) Has the Board of Directors formulated and implemented a diversity policy on membership and specific management objectives?	✓		(I) For the Company's diversity policy, specific management objectives and implementation, please refer to the Company's official website under the Corporate Governance section, Board of Directors, and Specific Management Objectives and Achievement Status of the Board Members' Diversity Policy.	No material difference

Evaluation item	State of operations			Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
(II) In addition to the Remuneration Committee and the Audit Committee established in accordance with law, has the Company voluntarily set up other functional committees?	✓		(II) The Company has established the Remuneration Committee and the Audit Committee in accordance with the law, On March 25, 2022, the Board of Directors of the Company approved the establishment of the Nominating Committee and the Sustainable Development Committee. For details on the meetings, agendas, and resolutions, please refer to the annual report regarding the establishment and operation of the Remuneration Committee, Nominating Committee, and Sustainable Development Committee, as well as the public prospectus and the company's official website.	No material difference
(III) Has the Company established measures for evaluating the performance of the Board of Directors and its evaluation method, and does it conduct performance evaluation annually and regularly, and submit the performance evaluation results to the Board of Directors for reference of individual directors' salary, bonus, and a nomination for reappointment?	✓		(III) The Company has established the Board of Directors' Performance Assessment Procedures. Performance assessments are conducted before the end of the first quarter of the following year, and the results are submitted to the Nominating Committee and the Board of Directors. These results also serve as reference documents for director nominations in election years. The 2025 performance assessments for the Board of Directors and its members were completed in January 2026. The assessments included board self-assessment, individual director self-assessment, and self-assessments of functional committees (including the Remuneration Committee, Audit Committee, Nominating Committee, and Sustainable Development Committee). The self-assessment results were reported to the Nominating Committee and the Board of Directors on March 13, 2026. An external professional independent institution or a team of experts and scholars is engaged every three years to conduct an external evaluation. The Company completed its first external evaluation on November 25, 2022, carried out by the Taiwan Corporate Governance Association. The second external evaluation was also conducted by the Taiwan Corporate Governance Association and was completed on November 21, 2025. The Company received the evaluation report on December 5, 2025, and has formulated corresponding improvement measures based on the recommendations provided. Both the evaluation report and the improvement measures were submitted to the Nominating Committee and the Board of Directors for acknowledgment on January 13, 2026. For details regarding the results of internal self-assessments and external evaluations, please refer to: Company Website → Corporate Governance → Board of Directors → Assessment/ Self-Assessment Situation https://www.weikeng.com.tw/content.php?no=22	No material difference
(IV) Does the Company regularly evaluate the independence of the attesting CPAs?	✓		(IV) The Company's Administration & Financing Division regularly evaluates the independence of the attesting CPAs in accordance with Article 47 of the Certified Public Accountant Act, Bulletin No. 10 of the Norm of Professional Ethics for Certified Public Accountant, and the independence	No material difference

State of operations
Yes	No	Summary description
		declaration/independence and competence evaluation form issued by KPMG. It then forwards them to the Audit Committee and the Board of Directors for evaluation of the independence of the CPAs.
		Financial reporting year	CPAs of KPMG	Evaluation date of the Audit Committee and Board of Directors	Result
		2025	Au, Yiu-Kwan Hsin, Yu-Ting	2024/11/12	In line with independence assessment criteria and suitability standards
		2026	Hsin, Yu-Ting Liu. Cheng-Hsing	2026/2/10	In line with independence assessment criteria and suitability standards
		In accordance with Article 47 of the Certified Public Accountant Act and Bulletin No. 10 of the Norm of Professional Ethics for Certified Public Accountant, the assessment is as follows:
		Evaluated Items		Evaluation Results	whether it meets independence
		As of the latest audited and attested operation, there have been no instances of not renewing for seven consecutive years.		Yes	Yes
		There is no significant financial interest or relationship with the principal.		Yes	Yes
		Avoid any inappropriate relationship with the principal.		Yes	Yes
		Accountants should ensure that their assistant staff adhere to honesty, fairness, and independence.		Yes	Yes
		Certified Public Accountants are prohibited from auditing and attesting the financial statements of organizations they have served within the preceding two years.		Yes	Yes
		The accountant's name shall not be used by others.		Yes	Yes
		Not holding any shares of the Company or its affiliates.		Yes	Yes

Evaluation item	State of operations					Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			No financial borrowing or lending with the company or its affiliates.	Yes	Yes
			Not having any joint investment or profit-sharing relationship with the company or its affiliates.	Yes	Yes
			Not holding a concurrent position with the company or its affiliates, receiving a fixed salary.	Yes	Yes
			Not involved in managerial functions related to decision-making for the Company or its affiliates.	Yes	Yes
			Not engaging in any other business activities that may compromise independence.	Yes	Yes
			Having no relationship, such as spouse, direct blood relative, direct in-law, or second-degree relative, with the management personnel of the Company.	Yes	Yes
			Not receiving any commission related to business activities.	Yes	Yes
			As of now, not subject to any disciplinary action or situation that compromises independence.	Yes	Yes
IV. Does the Company as a listed company have a suitable and appropriate number of corporate governance personnel and appoint a corporate governance officer to be responsible for corporate governance related matters (including but not limited to providing information necessary for directors and supervisors to perform their business, assisting directors and supervisors in complying with laws and regulations, conducting Board meeting and shareholders’	✓		Based on duties and responsibilities, the Sustainable Development Committee is the supervisory unit that oversees the formulation of the Company’s objectives, strategies and implementation plans for the Company’s ethical corporate management. A Sustainable Development Group has been set up under the Committee, responsible for the implementation and promotion of corporate governance and ethical corporate management. The members of the Sustainable Development Group are part of the Company’s Chairman’s Office and President’s Office. In addition, in the Chairman’s Office, a corporate governance officer (served by the CFO concurrently) has been set up responsible for the following corporate governance affairs: (I) Preparing Board meeting and shareholders’ meeting minutes in accordance with law. (II) Preparing minutes of the Board of Directors’ and shareholders’ meetings. (III) Assisting directors and independent directors in their appointment and continuing education. (IV) Providing information necessary for the directors, the Audit Committee and the Remuneration Committee to carry out their business. (V) Assisting the directors, the Audit Committee and the Remuneration committee in complying with laws and regulations. (VI) Handling matters			No material difference

Evaluation item	State of operations			Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
meeting related matters in accordance with law, handling company registration and alteration registration, and preparing minutes of Board meetings and shareholders' meetings, etc.)?			related to investor relations. (VII) Reporting to the board of directors the results of its inspection on whether the qualifications of independent directors comply with relevant laws and regulations at the time of nomination, election and term of office. (VIII) Handling matters related to the change of directors. (IX) Handling other matters in accordance with the Company's Articles of Association, contracts, or laws and regulations. When dealing with directors' requests, the corporate governance officer must follow the "Standard Operating Procedures for Handling Directors' Requests" approved by the Board of Directors to request the relevant meeting secretary unit to promptly and effectively assist directors in performing their duties, and handle them as quickly as possible within 5 working days.The relevant corporate governance staff, including the Human Resources Office, the stock affairs staff of the Administration Department, the Legal Office and the financial and accounting staff, and Sustainable Development Implementation Office staff shall assist the corporate governance officer in conducting the aforementioned corporate governance affairs and shall follow the provisions of the Corporate Governance Best Practice Principles.
V. Has the Company established communication channels with stakeholders (including but not limited to shareholders, employees, customers and suppliers) and a special section for stakeholders on the Company's website, and responded appropriately to important corporate social responsibility issues that are of concern to stakeholders?	✓		The Company has set up a special section for stakeholders on the Company's website, and internally, the supervisor of each department in the Company serves as a communication channel to respond to important corporate social responsibility issues of concern to stakeholders. For issues of concern to stakeholders, communication and the Company's response, please refer to the Stakeholders section on the Company's official website.	No material difference
VI. Has the Company appointed a professional stock affairs agency to handle matters for shareholders' meetings?	✓		The Company has appointed the Stock Affairs Agency Department of Yuanta Securities Co., Ltd. to handle the shareholders' meetings and stock affairs related matters.	No material difference
VII. Information disclosure (I) Has the Company set up a website to disclose financial and business matters	✓		(I) The Company has a website to disclose information on its financial and business matters and corporate governance in both Chinese and English, and provides links to public information on the official website	No material difference

Evaluation item	State of operations			Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
and corporate governance information?			of the MOPS.
(II) Has the Company adopted other means of information disclosure (such as setting up an English website, appointing dedicated personnel responsible for collecting and disclosing company information, implementing a spokesperson system, posting the Company's investor conferences on its website, etc.)?	✓		(II) The Company has established and implemented a spokesperson system and discloses information in both Chinese and English for stakeholders to grasp and learn the information on the Company's products, finance, business, corporate governance, sustainable development and stakeholder communication in a timely manner. Information is updated on a regular basis. The proceedings, information and written and audio-visual materials of investor conferences are available on the Company's website for investors to consult.	No material difference
(III) Does the Company publicly announce and file annual financial statements within two months after the end of the fiscal year, and the financial statements for the first, second and third quarters and the monthly operating status before the prescribed deadline?		✓	(III) The Company, although not submitting the financial reports for the preceding fiscal year within two months after the end of each fiscal year, still discloses and reports the self-assessed financial information, audited and attested by CPAs, within 75 days after the conclusion of the preceding fiscal year. In the future, we plan to enhance the efficiency of financial statement preparation, coordinate with the auditing firm to streamline the audit process, and aim to complete the annual financial reports for timely disclosure and submission. For fiscal year 2025, we have announced the financial statements (Chinese and English) for the first, second and third quarters, and the monthly operating status and quarterly self-assessed income or loss before the prescribed deadline.	The financial statements are announced and reported before the deadline stipulated by the regulations.
VIII. Does the Company have other important information that is helpful to understand its implementation of corporate governance (including but not limited to employee rights, employee care, investor relations, supplier relations, stakeholder rights, continuing education of directors and supervisors, implementation of risk management policy and risk measurement standards, implementation of customer policy, the Company's purchase of liability	✓		1. For more information on employee rights and interests as well as employee welfare, please refer to Sustainable Workplace in the Sustainable Development section on the Company's official website. 2. For the risk management policy and risk evaluation, please refer to Risk Management in the Corporate Governance section on the Company's website. 3. For review of climate change opportunities and risks, countermeasures and the progress of GHG inventory implementation, please refer to the Sustainable Environment of Sustainability section on the Company's official website. 4. The Company has purchased directors' and managerial officers' liability insurance from Insurance Company of North America for NTS$485,700,000 for a period of one year with an expiration date of 2026/6/16 and will evaluate for renewal two months prior to expiration. 5. For issues of concern to stakeholders, communication and the Company's response, please refer to the Stakeholders section on the Company's official website.	No material difference

Evaluation item	State of operations					Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
		Yes	No	Summary description
insurance for directors and supervisors, etc.)?				6. For information regarding the operations and further study of the Board of Directors in the fiscal year 2025, please refer to the Company's official website under the Corporate Governance section, specifically the Board of Directors, and the Directors' Further Study.
IX. Please explain the improvements made, based on the latest Corporate Governance Evaluation results published by the TWSE Corporate Governance Center, and propose priorities for enhancement matters and measures for any issues that are to be improved: The results of the "2025 Corporate Governance Evaluation for TWSE- and TPEx-Listed Companies," conducted by the Taiwan Stock Exchange Corporation (TWSE) and the Taipei Exchange (TPEx), were announced on April 30, 2026. The Company achieved a total score of 94.92, compared with 88.94 in 2024, and was ranked within the 21%-35% percentile among listed companies, unchanged from 2024, as detailed in the table below.
Dimension	No. of Indicators	Weighting	Indicators Met	Not Applicable Indicators	Indicators Not Scored	Responsive improvement measures
Protection of Shareholders' Rights and Equitable Treatment of Shareholders	11	16%	10	0	Has the Company convened the annual general meeting of shareholders by the end of May?	Planned for implementation in the coming year
Enhancement of Board Structure and Operations	18	18%	18	0	-
Improvement of Information Transparency	7	10%	5	0	1. Has the Company voluntarily disclosed individual remuneration of directors in the annual report?2. Has the Company voluntarily disclosed individual remuneration of the President and Vice Presidents in the annual report?	All items are incorporated into the Company's long-term plan
Promotion of Sustainable Development	34	49%	30	0	1. Has the Company established an environmental management system and disclosed its implementation on the	1. ISO 14001 is currently under evaluation and has been incorporated into the Company's medium-term plan.

Evaluation item	State of operations						Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
			Yes	No	Summary description
						Company website, in the annual report, or in the sustainability report?2. Has the Company invested in energy-saving or green energy-related machinery and equipment, invested in Taiwan's green energy industry (e.g., renewable energy power plants), or issued or invested in sustainability bonds, and disclosed the investment details and specific benefits?3. Has the Company allocated resources to support domestic cultural development and disclosed the support methods and outcomes on the Company website, in the annual report, or in the sustainability report?4. Has the Company implemented internal carbon pricing to assess the impact of climate change on its financial and operational performance?	2. This matter has been incorporated into the long-term planning framework.3. The Company supports domestic cultural, arts, and creative industries, for example by organizing private screenings of Taiwanese original films; however, the amount of support has not yet reached NTD 3 million.4. During the process of planning the IFRS S1/S2 disclosure framework with the assistance of external professional advisors, the Company has included internal carbon pricing as one of the matters under evaluation in order to understand its potential application scenarios; no related system has been implemented at this stage.
Additional Bonus/Penalty Items	2	-	-	-	-	-	-
1. To strengthen the structure and operation of the Board of Directors, a comprehensive re-election was conducted at the 2024 shareholders' meeting, resulting in the selection of Mr. Wang, Chien-Chih (@Jeffrey Wang) as a new independent director of the Company. This meets the requirement that more than half of the independent directors cannot serve more than three consecutive terms. The current term of the Company's board of directors will expire on June 19, 2027, or on the date of the annual shareholders' meeting in 2027, whichever comes first. Before the end of the term, the Nominating Committee and the Board of Directors will review and recommend new candidates for the 2027 shareholders' meeting election. This process will adhere to succession planning principles and procedures, taking into account gender equality and the diversity management goals for the composition of the board. At that time, in accordance with the new regulations effective from 2027, no independent director may serve more than three consecutive

Evaluation item	State of operations			Differences from the Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
terms. 2. Starting from 2024, listed companies' boards of directors must include at least one director of a different gender. Currently, the Company has seven board members, comprising six males and one female, which meets the requirements. However, starting in 2025, if the board fails to have at least one-third of its seats occupied by directors of either gender, the Company must state the reasons and outline measures to improve gender diversity on the board in the annual shareholders' meeting report. The composition of the board of directors primarily considers the professional background, experience, and involvement and contribution of the candidates to the Company's future development. There are no specific gender ratio restrictions, but in the future, the Company will still promote gender equality among board members, setting a long-term goal of having one-third of the directors of different genders. 3. In terms of implementing ISO 27001 for information security, the Company officially launched the introduction and promotion of the Information Security Management System (ISMS) in August 2024. Currently, the Chunghwa Telecom consulting team is actively providing guidance. The ISMS certification was entrusted to BSI Taiwan, which conducted ISO 27001:2022 Stage 1 and Stage 2 audits on April 10 and April 24, 2025, respectively. The Company successfully passed the audits and obtained the certificate (Certificate No.: IS820993, valid from May 14, 2025, to May 13, 2028). The Company implements a dual information security strategy to enhance the credibility of the supply chain and overall competitiveness. In addition to obtaining ISO 27001 certification, we have also secured cybersecurity insurance through AIG Taiwan and Fubon Insurance (from 12:00 on December 1, 2025, to 12:00 on December 1, 2026), strengthening our financial resilience and emergency response capabilities. This initiative helps reduce supply chain risks and fosters greater trust and collaboration among upstream and downstream partners.

(IV) Composition, Responsibilities and Operations of the Remuneration Committee and Nominating Committee

Information on the members of the Remuneration Committee

Title	Name	Qualifications and Experience
Convener/Independent Director	Lin, Hung (@Vincent Lin)	Mr. Lin holds an Executive Master of Business Administration (EMBA) degree from National Cheng Chi University. Currently. He currently serves as the Chairman of Hua Shuai Hospitality Management Consulting Co. Ltd., the President of Harbor View Hotel, and the Chairman of Dragonfly Gallery Co., Ltd., President of Ahotel, Taiwan Fine Business Travel Alliance, Director of National Association of the Republic of China Hotel Association, and the Director of Taiwan Miner's General Hospital. He has previously held positions such as Director of Leatec Fine Ceramics Co., Ltd., a passive electronic component manufacturer.
His successful management in the tourism and hotel service industry, coupled with his deep understanding of commercial laws and expertise in corporate governance, are noteworthy. Our company hopes to leverage his cross-industry management experience and perspective to provide timely and diverse insights on business operations and sustainable governance. This aims to enhance the diversity of our company's thinking in terms of business operations and sustainable management strategies, thus improving the quality of corporate governance and the supervisory function of the sustainability development committee.
He has been serving as an independent director for over three terms, during which there have been no violations of any provisions of Article 30 of the Company Act.	1. Although having served as an independent director of the Company for more than three consecutive terms, considering his professional qualifications and experience, Mr. Lin has been nominated again and duly elected at the 2024 Shareholders' Annual General Meeting, with his term lasting until the re-election at the 2027 shareholders' meeting.
2. It has been verified that Mr. Lin meets the qualification criteria set forth by the Financial Supervisory Commission's "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies" and Article 14-2 of the Securities and Exchange Act, both during the two years prior to their appointment and throughout their tenure. Furthermore, the independent directors have been granted the right to fully participate in decision-making and express opinions in accordance with Article 14-3 of the Securities and Exchange Act, thereby exercising their duties independently.	0

Title	Criteria	Qualifications and Experience	Independence	Number of Other Public Companies in Which the Individual is Concurrently Serving as a member of Remuneration Committee
Independent Director	Wang, Chien-Chih (@Jeffrey Wang)	Graduated from the Department of Law at Fu Jen Catholic University, Mr. Wang holds a domestic lawyer qualification and possesses both legal expertise and practical experience. He is the head of Chien Chih Law Firm and currently serves as an independent director, a member of the Remuneration Committee, Sustainable Development Committee, and Audit Committee of Strong H Machinery Technology Co., Ltd. He is also the juristic person representative director of Insyde Software Co., Ltd. (representing the legal entity: Ming-Liang Investment Co., Ltd.) and chairman of Ching Yu Investment Co., Ltd. In the past, he has served as the chairman of SmartAnt Telecom Co., Ltd., a director of Professional Computer Technology Limited, and a supervisor of Nextronics Engineer Co., Ltd.

Mr. Wang possesses expertise in both law and corporate governance. He has not violated any provisions of Article 30 of the Company Act. Furthermore, his abilities in industry analysis integration, risk management, legal strategy/compliance, and management decision-making advice in corporate operations and sustainable governance are noteworthy. Therefore, when executing the duties of an independent director and functional committee member, leveraging his legal expertise and experience as a director in the technology industry can enhance the quality of corporate governance within the board of directors, the management quality of sustainability development, and the supervisory function of the functional committee. | 1. Mr. Wang newly elected at the 2024 Shareholders' Annual General Meeting has never served as a director or an independent director of the Company before.
2. The Company has verified that in the two years prior to the appointment and during the tenure, Mr. Wang meets the qualification criteria set forth by the Financial Supervisory Commission's "Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies" and Article 14-2 of the Securities and Exchange Act, both during the two years prior to their appointment and throughout their tenure. Furthermore, the independent directors have been granted the right to fully participate in decision-making and express opinions in accordance with Article 14-3 of the Securities and Exchange Act, thereby exercising their duties independently. | 1 |
| Committee Member | Lin, Jenn-Chuen | Adjunct Professor of Department of Adult & Continuing Education, National Taiwan Normal University. Moreover, Mr. Lin has no circumstances under Article 30 of the Company Act. | During the 2 years before being appointed or during the term of office, there has been no violation of the independence provisions of Article 6 of the "Regulations Governing the Appointment and Exercise of Powers by the Remuneration Committee of a Company Whose Stock is Listed on the Taiwan Stock Exchange or the Taipei Exchange", and who does not concurrently serve as the Remuneration Committee of other public offering companies. | 0 |

Information on the operation of the Remuneration Committee
(1) There are three members of the Remuneration Committee of the Company.
(2) The term of office of the current (6th term) members: from June 28, 2024 to June 19,

2027 : from the date of the Board resolution appointing the member (June 28, 2024) until the expiration of the current Board term (i.e., June 19, 2027, or the date of the full re-election of directors at the 2027 Annual Shareholders' Meeting, whichever comes first), resignation from this Committee or the Board, or the date on which the Board appoints a replacement director as a member of this Committee.

In the most recent year (2025), the $6^{\text{th}}$ term held 5 meetings (A). Additionally, as of the annual report's publication date in 2026, 2 meetings (A) have been held. The qualifications and attendance of committee members are as follows:

Title	Name	Attendance in Person (B)		By Proxy		Attendance Rate (%) [B/A]		Remarks
		2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report
Convener (6th term)	Lin, Hung (@Vincent Lin)	5	2	-	-	100.0	100.0	After the full re-election of directors at the shareholders' meeting on June 20, 2024, Mr. Lin was elected as an independent director of the Company. On June 28, 2024, the Board of Directors resolved to appoint him as a member of the Remuneration Committee and as the convener.
Committee Member	Wang, Chien-Chih (@Jeffrey Wang)	5	2	-	-	100.0	100.0
Committee Member	Lin, Jenn-Chuen	5	2	-	-	100.0	100.0	On June 28, 2024, the Board of Directors resolved to appoint Mr. Lin as a member of the Remuneration Committee.
Other mentionable items: ① If the Board of Directors declines to adopt or modifies a recommendation of the Remuneration Committee, it should specify the date of the meeting, session, content of the motion, resolution by the Board of Directors, and the Company's response to the Remuneration Committee's opinion (eg., the remuneration passed by the Board of Directors exceeds the recommendation of the Remuneration Committee, the circumstances and cause for the difference shall be specified): None. ② Resolutions of the Remuneration Committee objected to by members or expressed reservations and recorded or declared in writing, the date of the meeting, session, content of the motion, all members' opinions and the response to members' opinion should be specified: None. ③ Material resolutions of a Remuneration Committee meeting during the most recent fiscal year (2025) and as of the end of April, 2026.
Date of Meeting	Meeting sessions	Contents of motion		Resolutions		The Company's response to the Remuneration Committee's opinion
2025/1/13	1st meeting in 2025 (6th Term)	Discussion on the 2024 year-end bonus for Executive Officers of the Company and its important subsidiary WEIKENG INTERNATIONAL CO., LTD.		Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.		Execution in accordance with the resolution
2025/3/6	2nd meeting in 2025 (6th Term)	Discussion and approval of the Company's employee remuneration and director remuneration for the fiscal year 2024		Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.		Execution in accordance with the resolution
2025/4/1	3rd meeting in 2025 (6th Term)	Discussion on the list of executive officer's employees granted stock warrants, the number of warrant units granted, and the number of shares to be subscribed under the first issuance of employee		Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.		Execution in accordance with the resolution

		stock warrants for the year 2024.
2025/7/14	4^{th} meeting in 2025(6^{th} Term)	Discussion on the distribution of 2024 employee remuneration for Executive Officers of the Company and the proposed salary adjustments for 2025	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/10/3	5^{th} meeting in 2025 (6^{th} Term)	Discussion on the regular review of the Company's emoluments (salary and remuneration) policy for directors and employees (including executive officers)	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		Discussion on the regular review of the Company's "Rules for Remuneration Management of Board of Directors and Executive Officers"	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		Discussion on the regular review of the Company's " Rules for Board of Directors Performance Evaluation"	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/2/10	1^{st} meeting in 2026 (6^{th} Term)	Discussion on the 2025 year-end bonus for Executive Officers of the Company and its important subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/3/13	2^{nd} meeting in 2026 (6^{th} Term)	Discussion on the approval of accounting entry for the Company's remuneration of employees and directors for 2025	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		Discussion and approval of the proposal to appropriate employee compensation for the Company's rank-and-file employees for 2025	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution

Information on the members of the Nominating Committee and operation

(1) Qualifications and responsibilities for the appointment of members of the Company’s Nominating Committee:

① Qualifications: According to Article 4 of the Nominating Committee Chart, the members of the Committee shall be appointed by the resolution of the Board of Directors and shall be composed of the Chairman and all independent directors. The convener and chairman of the meeting shall be served by independent directors.

② Responsibilities: According to Article 5 of the Nominating Committee Chart, the Committee, with authority from the Board of Directors, shall faithfully perform the following duties with good stewardship and shall submit its recommendations to the Board of Directors for discussion:

a. To establish criteria for the diversity of backgrounds and independence in terms of expertise, skills, experience, and gender required of Board members and senior management and identify, review, and nominate candidates for directors and senior management accordingly.

b. To establish and develop the organizational structure of the Board of Directors and committees, to evaluate the performance of the Board of

Directors, committees, directors and senior management, and to evaluate the independence of independent directors.

c. To establish and periodically review directors' continuing education programs and succession plans for directors and senior management.

d. To revise the Company's Corporate Governance Best Practice Principles. If a member of the Committee has an interest in the performance of his or her duties as mentioned above, he or she shall state the important content of his or her interest at the meeting of the Committee and shall not join the discussion and vote if it is harmful to the Company's interests. He or she shall recuse himself or herself from the discussion and voting and shall not exercise his or her voting rights on behalf of other Committee members. If the spouse or the relative within the second degree of kinship of a member of the Committee, or a legal entity with which the Committee member has a controlling subordinate relationship, has an interest in the matter of the meeting, the Committee member shall be deemed to have his or her own interest in the matter. If the Board of Directors does not adopt the recommendation of the Committee, the Board of Directors shall decide to do so with the presence of at least two-thirds of all directors and the consent of a majority of the directors present, and the Company shall, in addition to stating the circumstances and reasons for the discrepancy in the minutes of the Board of Directors' meeting, make an announcement on the Market Observation Post System within two days from the date of the Board of Directors' decision.

(2) Professional qualifications, experience and operation of members of the Nominating Committee (For the implementation of the above, please refer to the Company's official website _ Corporate Governance _ Functional Committees _ Nominating Committee. https://www.weikeng.com.tw/content.php?no=34):

① The 2nd term of the Nominating Committee of the Company consists of four members.

② The term of office of the current (2nd term) committee members: with a term of office from the date of appointment by the resolution of the Board of Directors (2024/6/28) to the date of expiration of the current Directors' term of office (i.e. June 19, 2027 or the date of the full re-election of directors at the 2027 Annual General Meeting of Shareholders, whichever is the former), resignation from the Committee or the director's position, or another resolution by the Board of Directors to replace the original director as a member of the Committee.

③ The Nominating Committee held 2 meetings (A) and 2 meeting in 2025 and 2026 (As of the date of publication of this Annual Report), respectively. The professional qualifications and experience of the members, attendance and discussion items at the meeting were as follows:

Title	Name	Attendance in Person (B)		By Proxy		Attendance Rate (%) [B/A]		Professional qualifications and experience	Remarks
		2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report
Convener (2nd term) (Independent director)	Wang, Chien-Chih (@Jeffrey Wang)	2	2	-	-	100.0	100.0	Corporate Governance and Corporate Sustainability Management, Legal Risk Management	The members listed on the left are all directors elected after the re-election of the shareholders' meeting on 2024.6.20 and were appointed by a resolution of the board of
Committee member (Independent director)	Lin, Hung (@Vincent Lin)	2	2	-	-	100.0	100.0	Corporate Governance, Net Zero Business Opportunities and Risk Management,

									Circular Economy and Sustainable Finance	directors on 2024.6.28.
Committee member (Independent director)		Yu, Hsueh-Ping (@Peggy Yu)	2	2	-	-	100.0	100.0	Sustainable Finance and Investment, ESG Trend Management, Geopolitical Industry Transformation Opportunities and Risk Management
Committee member (Chairman)		Hu, Chiu-Chiang (@Douglas Hu)	2	2	-	-	100.0	100.0	Sustainability and Ethical Corporate Management, Climate Change Risk and Opportunity Management, and Technology Strategy Management
Committee member (Independent director)		Tsai, Yu-Ping (@Edward Tsai)	1	-	-	-	100.0	100.0	Corporate Governance, Circular Economy Business Management, Net Zero Opportunities and Risk Management, and Legal Risk Management	On 2024/06/20 stepped down as an independent director and member of the Nominating Committee
Other mentionable items: Resolutions of the Nominating Committee objected to by members or expressed reservations and recorded or declared in writing, the date of the meeting, session, content of the motion, all members’ opinions and the response to members’ opinion should be specified:
Date of Meeting	Meeting Sessions	Contents of Motion			Contents of independent directors’ objections, reservations or significant recommendations			Resolutions	The Company’s response to the Nominating Committee’s opinion
2025/3/6	1st meeting in 2025 (2nd term)	Discussion on the amendment of some articles on the Company’s “Corporate Governance Best Practice Principles”			No objections, reservations or significant recommendations			Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/7/14	2nd meeting in 2025 (2nd term)	Discuss on the appointment of Mr. Wu, Che-Pin (@Jason Wu) as the senior vice president of the Company			No objections, reservations or significant recommendations			Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/1/13	1st meeting in 2026 (2nd term)	1. Acknowledgement on the Board Performance Evaluation Report issued by the “Taiwan Corporate Governance Association”			No objections, reservations or significant recommendations			Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		2. Discussion on the periodic review and amendment of the Company’s “Succession			No objections, reservations or significant recommendations			Approved as proposed after the chairperson consulted all present committee members and submitted	Execution in accordance with the resolution

		Planning for Board Members and Key Senior Management"		proposal to the Board of Directors for resolution.
2026/3/13	2^{nd} meeting in 2026 (2^{nd} term)	For reporting purposes only; no discussion item	NA	NA	NA

Information on the members of the Sustainable Development Committee and operation

(1) Qualifications and responsibilities for the appointment of members of the Company's Sustainable Development Committee:

① Qualifications: According to Article 3 of the Sustainable Development Committee Chart, the qualifications of members of the Committee should have professional knowledge and ability of corporate sustainability. The members of the Committee shall be appointed by the Board of Directors resolution. They shall consist of the Chairman and senior management of the Company (including but not limited to the General Manager/ Chief Executive Officer (CEO)) and all independent directors. More than half of the members of the Committee (inclusive) shall be independent directors. The term of office of the Committee, unless otherwise provided by law or the Company's Articles of Association or regulations, shall be from the date of appointment by the Board of Directors resolution to the date of expiration of the director's term of office. The members of the Committee whose term has expired may be re-elected.

② Responsibilities: According to Article 4 of the Sustainable Development Committee Chart, the Committee will perform its functions and powers as the followings:

a. To formulate the Company's policy on sustainable development.
b. To formulate the goals, strategies and implementation plans for sustainable corporate development, including sustainable governance, ethical management, others in environmental and social aspects.
c. To review, track and revise the implementation and effectiveness of the Company's sustainable development and report to the Board of Directors on a regular basis.
d. To focus on issues of concern to stakeholders and to supervise communication plans.
e. To review risk management policy, including but not limited to information and cyber security, climate change, etc.
f. To review the appropriateness of the risk management framework.
g. To review major risk management strategies, including risk appetite or tolerance.
h. To review the management reports of major risk issues and supervise the improvement mechanism and report the risk management performance to the Board of Directors on a regular basis.
i. Supervise sustainability information disclosure matters and review ESG Sustainability Report.

(2) Professional qualifications, experience and operation of members of the Sustainable Development Committee (For the implementation of the above, please refer to the Company's official website_Corporate Governance_Functional Committees_Sustainable Development Committee. https://www.weikeng.com.tw/content.php?no=50):

① The 2^nd term of the Sustainable Development Committee of the Company consists of five members.

② The term of office of the current (first term) committee members: On June 28, 2024, the Board of Directors of the Company appointed the Chairman (Hu, Chiu-Chiang(@Douglas Hu)), director concurrently assuming the duty of President (Chi, Ting-Fang( @Stan Chi)) and all independent directors (three seats, including Lin, Hung (@Vincent Lin), Yu, Hsueh-Ping (@Peggy Yu), and Wang, Chien-Chih (@Jeffrey Wang)) to

establish the $2^{\text{nd}}$ term Sustainable Development Committee (five seats), with a term of office from the date of appointment by the resolution of the Board of Directors (2024/06/28) to the date of expiration of the current Directors' term of office (i.e. June 19, 2027 or the date of the full re-election of directors at the 2027 General Meeting of Shareholders, whichever is the former). The Chairman, Hu, Chiu-Chiang(@Douglas Hu), serves as the convener of the Committee and the chairman of the meeting..

The Committee held 4 meetings (A) and 3 meetings in 2025 and 2026 (As of the date of publication of this Annual Report), respectively. The professional qualifications and experience of the members, attendance and discussion items at the meeting were as follows:

Title	Name	Professional Qualifications with experience	Attendance in Person (B)		By Proxy		Attendance Rate (%) [B/A]		Professional qualifications and experience
			2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report	2025	2026, As of the date of publication of this Annual Report
Convener (2ndterm) (Chairman)	Hu, Chiu-Chiang (@Douglas Hu)	Sustainability and Ethical Corporate Management, Climate Change Risk and Opportunity Management, and Technology Strategy Management	4	3	-	-	100.0	100.0	The members listed on the left are all directors elected after the re-election of the shareholders' meeting on 2024.6.20 and were appointed by a resolution of the board of directors on 2024.6.28.
Committee member (Independent director)	Wang, Chien-Chih (@Jeffrey Wang)	Corporate Governance and Corporate Sustainability Management, Legal Risk Management	4	3
Committee member (Independent director)	Lin, Hung (@Vincent Lin)	Corporate Governance, Net Zero Business Opportunities and Risk Management, Circular Economy and Sustainable Finance	4	3	-	-	100.0	100.0
Committee member (Independent director)	Yu, Hsueh-Ping (@Peggy Yu)	Sustainable Finance and Investment, ESG Trend Management, Geopolitical Industry Transformation Opportunities and Risk Management	4	3	-	-	100.0	100.0
Committee member	Chi, Ting-Fang	Sustainability and Ethical Corporate	4	3	-	-	100.0	100.0

(President & Director)	(@Stan Chi)	Management, Climate Change Risk and Opportunity Management
Other mentionable items: Resolutions of the Nominating Committee objected to by members or expressed reservations and recorded or declared in writing, the date of the meeting, session, content of the motion, all members’ opinions and the response to members’ opinion should be specified:
Date of Meeting	Meeting Sessions	Contents of Motion	Contents of independent directors’ objections, reservations or significant recommendations	Resolutions	The Company's response to the Sustainable Committee’s opinion
2025/1/13	1st meeting in 2025 (2nd term)	Discussion and Approval of Key Topics for the Company’s 2024 Year Sustainability Report.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/5/6	2nd meeting in 2025 (2nd term)	Discussion on the Proposed Amendments to Certain Provisions of the Company’s "Policy and Procedures of Risk Management"	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/8/8	3rd meeting in 2025	Acknowledgement on the Company’s 2024 Sustainability Report	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2025/11/14	4th meeting in 2025	Discussion on the proposed amendments to certain provisions of the Company’s "Sustainable Development Best Practice Principles"	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/1/13	1st meeting in 2026 (2nd term)	Discussion and Approval of Key Topics for the Company’s 2025 Year Sustainability Report.	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/3/13	2nd meeting in 2026 (2nd term)	Discussion on the proposal to establish and adopt the Company’s "Biodiversity Policy"	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
		Discussion on the proposal to establish and adopt the Company’s "Selection Standards for New Suppliers"	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and submitted proposal to the Board of Directors for resolution.	Execution in accordance with the resolution
2026/5/5	3rd meeting in 2026	Acknowledgement on the 2025 greenhouse gas inventory results of the Company’s consolidated	No objections, reservations or significant recommendations	Approved as proposed after the chairperson consulted all present committee members and	Execution in accordance with the resolution

	(2^{nd} term)	entities and the related external verification opinion.		submitted proposal to the Board of Directors for resolution.

(V) Implementation of sustainable development and the differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies the reasons therefore for 2025

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
I. Has the Company established a governance structure to promote sustainable development and set up a dedicated (concurrent) unit to promote sustainable development, which is authorized by the Board of Directors to be handled by senior management and is supervised by the Board of Directors?	✓	1. Governance structure to promote sustainable development: The Company's Board of Directors passed a resolution to establish the “Sustainable Development Committee” on March 25, 2022, which is the highest authority for the planning and discussion of sustainable development. On June 28, 2024, the Board of Directors of the Company appointed the Chairman (Hu, Chiu-Chiang(@Douglas Hu)), director concurrently assuming the duty of President (Chi, Ting-Fang( @Stan Chi)) and all independent directors (three seats, including Lin, Hung (@Vincent Lin), Yu, Hsueh-Ping (@Peggy Yu), and Wang, Chien-Chih (@Jeffrey Wang)) to establish the 2nd term Sustainable Development Committee (five seats), with a term of office from the date of appointment by the resolution of the Board of Directors (2024/06/28) to the date of expiration of the current Directors' term of office (i.e. June 19, 2027 or the date of the full re-election of directors at the 2027 General Meeting of Shareholders, whichever is the former). The Chairman, Hu, Chiu-Chiang(@Douglas Hu), serves as the convener of the Committee and the chairman of the meeting.2. Composition and operation of members, as well as execution status for the year: To implement corporate sustainability and risk management, the Sustainable Development Committee has established five functional groups: Corporate Governance Group, Sustainable Environment Group, Social Welfare Group, Sustainable Information Disclosure Group, and Risk Management Group, as well as an Executive Office. The members of the five functional groups are appointed by the committee from relevant business supervisors and are responsible for executing and handling matters instructed by the committee or other resolutions passed by the Board of Directors. The Executive Office is dedicated to integrating, coordinating, and tracking the work content (allocation, execution, and operation, etc.) of the five functional groups. Reports on the implementation of sustainability-related matters for the year 2025 were presented to the Sustainable Development Committee and the Board of Directors on the following dates in the fiscal year 2025: January 13, May 6, August 8, November 14, and January 13 and March 13 of the fiscal year 2026. The implementation status of the following items was reported:(1) Writing and implementation of Sustainability Report		No material difference

Evaluation item	State of operations
	Yes	No	Summary description
			(2) Implementation of the Greenhouse Gas inventory and verification plan
(3) Annual Implementation of the Risk Management Team (including but not limited to Information and Cyber Security Risk Management Report, Opportunities and Risks of Climate Change, and Identification and Response Measures for Operational, Financial, Execution, and Environmental Risks)
(4) Execution status of employee Occupational Safety, Working Environment, and Health
(5) Implementation of the status of Protection of Employees’ Human Rights Policy
(6) Execution status of Intellectual Property Management Plan
(7) Implementation of Community Participation and Social Welfare
(8) Results of the Employee Satisfaction and Engagement Survey and Improvement Actions
(9) Implementation of the status of Corporate Governance
(10) Execution status of the Ethical Corporate Management Best Practice Principles
(11) Implementation of the status of Sustainability
(12) Summary of communication with Stakeholders
(13) Supplier Human Rights Due Diligence Assessment Process and Implementation Status
3. Supervision of Sustainable Development by the Board of Directors:
The Board of Directors listens to reports from the functional groups, reviews the content of related execution work and the progress of goal improvements, and provides timely suggestions and directions for the functional groups to make adjustments. This mainly includes the following situations:
(1) To formulate the Company’s policy on sustainable development.
(2) To formulate the goals, strategies and implementation plans for the sustainable corporate development, including sustainable governance, ethical management, others in environmental and social aspects.
(3) To review, track and revise the implementation and effectiveness of the Company’s sustainable development and report to the Board of Directors on a regular basis.
(4) To focus on issues of concern to stakeholders and to supervise communication plans.

Evaluation item	State of operations
	Yes	No	Summary description
			(5) To review risk management policy, including but not limited to information and cyber security, climate change, etc.(6) To review the appropriateness of the risk management framework.(7) To review major risk management strategies, including risk appetite or tolerance.(8) To review the management reports of major risk issues and supervise the improvement mechanism and report the risk management performance to the Board of Directors on a regular basis.(9) Supervise sustainability information disclosure matters and review Sustainability Report.For information related to sustainable development initiatives, please refer to the Sustainability section on the Company's official website.
II. Has the Company conducted risk evaluations on environmental, social, and corporate governance issues related to the Company's operations in accordance with the materiality principle, and formulated relevant risk management policies or	✓	1. To implement the risk management mechanism, reinforce risk evaluation, and oversee risk tolerance, the Company's Board of Directors approved the "Risk Management Policies and Procedures" on June 29, 2021, as the basis for implementing risk management. In September 2022, the policies and procedures were revised according to "Risk Management Best Practice Principles for TWSE/TPEx Listed Companies", and which were approved by the Board of Directors on September 28, 2022, as the highest guiding principles of the Company's risk management. Furthermore, on April 28, 2023, certain wording was revised for practical management needs, incorporating the issue of climate change into the relevant provisions. The most recent revision was approved on May 6, 2025, to align with amendments to the Organizational Charter of the Sustainable Development Committee and to address operational requirements, and continues to serve as the Company's highest guiding principles for risk management.2. Considering the Company's scale, business characteristics, risk nature and operating activities, the Company has established a risk governance and management structure, through the participation of the Board of Directors, functional committees and senior management, to link risk management with the Company's strategy and objectives, determine the Company's major risk items, improve the comprehensiveness, forward-looking and completeness of risk identification results, and advocate and carry out corresponding risk control and response, so as to reasonably ensure the achievement of the Company's strategic objectives. Additionally, for handling material incidental information, the Company has established a clear reporting system (the "Reporting Procedures of Material Contingencies" under the "Operating Procedures For Handling Material Inside Information"). This ensures that all Board members can promptly and fully understand critical incidental situations, enabling them to fulfill their responsibilities more effectively and strengthening the Company's resilience in risk management.3. Based on the Company's materiality principle, the Risk Management Group and Executive Office of the Sustainable Development and various business	No material difference

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
strategies? (Note 2)			units (including overseas business groups), as well as the senior managers of various functional units, conduct risk factor identification for 2025 based on process analysis, scenario analysis, and PESTLE (Political, Economic, Sociological, Technological, Legal and Environmental) analysis. The operating boundary included the Taiwan parent company, China/Hong Kong subsidiary, and Singapore subsidiary, listing 20 risk items, including 6 operating risk items, 4 financial risk items, 6 execution risk items, and 4 environmental risk items. The evaluation results show that out of 20 risk items, 13 are categorized as low-risk, 4 as medium-risk, and 3 as high-risk. A Risk Matrix chart has been provided, along with specific response strategies for the 7 medium- and high-risk topics, such as Trade and Tariff Policy Risk, High Operational Concentration Risk, TWD appreciation against USD erodes gross margin, Lag in Digital Transformation, FX & Tariff Risk, Liquidity Risk, and Continues to face elevated financing costs. The Company discloses relevant risk management information in a timely manner through its official website, the Market Observation Post System, annual reports, or sustainability reports, providing external stakeholders with references and ensuring continuous updates. The results of the 2025 risk identification, along with the response measures for high- and medium-risk topics, were reported to the Sustainable Development Committee and the Board of Directors on January 13, 2026. These results have been disclosed under the Risk Management section of the Corporate Governance area on the Company's official website.
III. Environmental issues
(I) Has the Company established an adequate environmental management system in accordance with its industrial characteristics?	✓		Although semiconductor distributors are not part of the manufacturing industry, the products they represent are mostly high-tech electronic components and are significantly influenced by international environmental standards within the supply chain. Therefore, the core of the Company's environmental management system focuses on environmental compliance, greenhouse gas (GHG) inventory, green product management, warehouse and logistics risk management, and sustainability requirements across the supply chain. Alignment with Vendors' ISO 14001 Environmental Management Systems (EMS) Although the Company has not yet implemented ISO 14001 Environmental Management Systems, many major vendors (including AMD, Infineon, Microchip, Molex, NXP, etc.) have obtained ISO 14001 certification and require their distributors to maintain corresponding environmental management processes. Accordingly, the Company's EMS focuses on the following areas: (1) Office and warehouse energy management (lighting and air-conditioning settings). (2) Paper reduction and establishment of electronic approval workflows.	No material difference

Evaluation item	State of operations
	Yes	No	Summary description
			(3) Procurement of office equipment with energy-efficiency labels.
(4) Waste segregation and electronic waste recycling.
(5) Compliance with environmental regulations such as RoHS and REACH through the Green Product Management Procedure.
Implementation of ISO 14064-1 Organizational Greenhouse Gas Inventory
The Company and its subsidiaries have disclosed annual organizational greenhouse gas inventories in accordance with ISO 14064-1 and engage BSI to conduct external verification every year. The Company also sets annual reduction plans, such as a target of reducing emissions by 1–2% each year.
Establishment of a Green Product Management System
The Company has built a cross-departmental “Green Supply Chain Management Platform” that covers requirements such as RoHS, REACH, SVHC, and RBA/EICC. The platform includes:
(1)Management of vendors’ environmental compliance documents (e.g., RoHS, REACH, Conflict-Free Minerals Declarations).
(2)Collection and version control of environmental data for distributed products.
(3)Hazardous substance labeling and customer documentation support.
(4)Green procurement procedures (prioritizing environmentally certified products)
Promotion and Enhancement of Supply Chain Sustainability Management
To fulfill its responsibility as a distributor and address environmental protection and customer requirements, the Company actively integrates the upstream (vendors), midstream (the Company), and downstream (customers) to establish a green supply chain management system that reduces environmental impacts throughout the product lifecycle. Additionally, the Company requires non-principal suppliers to comply with the Responsible Business Alliance (RBA) Code of Conduct by signing the Supplier Code of Conduct and has initiated its first annual human rights due diligence assessment for non-vendor suppliers.
Establishment of Warehouse Environmental and Safety Management Systems
The Company’s major logistics operation sites—including the Neihu Tanmei Warehouse, Taoyuan Housheng Warehouse, and Hong Kong Shatin Warehouse—have obtained ISO 9001 and ISO 45001 (Occupational Health and Safety) certifications. Environmental-related systems include:
(1) Hazard identification and risk assessment.

Evaluation item	State of operations
	Yes	No	Summary description
			(2) Regular inspection of warehouse lighting, air-conditioning, and fire-fighting equipment.(3) Safety requirements for forklift operation and cargo stacking.(4) Hazardous materials management (such as IATA Dangerous Goods training).(5) Warehouse energy-saving measures.(6) LED replacement programs, automatic temperature-controlled air-conditioning, and energy-saving awareness campaigns.(7) Packaging reduction and reuse initiatives.(8) Reuse of vendors' outer cartons, minimizing additional packaging materials, and adopting minimal packaging for shipping.(9) Import/export compliance, including customer screening and comparison with the U.S. International Trade Administration's Consolidated Screening List (CSL).(10) Implementation of the Security and Safety Authorized Economic Operator (AEOS) supply chain security management system covering warehousing, logistics, and customs processes.
(II) Is the Company committed to improving energy efficiency and using recycled materials with low environmental impact?	✓	1. In order to improve the efficiency of energy use, we utilize various energy sources, plans relevant management measures, implement office energy saving and carbon reduction, reduce the consumption of resources and energy, and try to increase the recycling and reuse of energy in order to reduce the environmental impact. The Company's policies to improve energy efficiency include equipment or operational behavior improvement, use of low-carbon energy, and low-carbon transformation of business models; these are described as follows:(1) Equipment or operational behavior improvementsThe Company's greenhouse gas emissions are mainly generated by the use of electricity, and the energy-consuming equipment mainly comprises lighting and air conditioning equipment. Under the goal of net zero emissions by 2050, and in addition to continuing to implement the requirement of saving 1-2% of electricity per year on average, the principle of purchasing office equipment is to retire the old equipment and replace it with new equipment consisting of low energy consumption products with energy-saving labels as the priority choice.A. Improvement of equipment energy efficiency	No material difference

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			a. In view of the rolling review of the replacement of old equipment by the building factory office and the attention paid to the tax exemptions or subsidies provided by the public sector, the management committee recommended that factory offices gradually adopt air conditioning equipment with level 1 energy efficiency. b. The number of physical servers in high-energy-consuming computer rooms is reduced by integrating them with virtual servers. By the end of 2025, there were nine physical servers and 81 virtual servers, showing our commitment to reducing the number of physical servers for the sake of reducing energy consumption and cooling requirements. B. Optimization of air conditioning systems We set air conditioning temperatures and timing controls to indirectly reduce greenhouse gas emissions. Furthermore, we seek technical expert diagnoses to help us understand the current energy efficiency of air conditioners and identify system problems for the sake of obtaining advice on system parameter setting adjustment and maintenance to optimize the operation of the system. For building factory offices, the management committee recommended seeking the installation of an energy management monitoring system, or to develop operation efficiency standards for the air-conditioning system to optimize its operation. C. Replacement of old lamps Improve the efficiency standard of lighting sources, eliminate low-efficiency light sources, introduce LEDs or high-efficiency lamps in a timely manner, and seek experts to install energy management monitoring systems for power saving reference, while also striving to turn off lights during lunch breaks to save energy. In July 2023, 6F of Taipei HQ office lighting will be replaced with 66 LED fixtures (6.5W * 4), with an estimated saving of 5,952 degrees, which is a reduction of approximately 2.946 tons of CO2e in greenhouse gas emissions. In addition, beginning in April 2025, the Company implemented a lights-off energy-saving measure during the lunch break. D. Broadening the electronic sign-off system (WorkFlow) With the digitization of electronic forms and sign-off processes, the number of electronic form signatures reached 172,104 in 2025, up 12.90% compared to 152,435 in 2024, reducing the use of paper. (2) Use of low-carbon energy

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			The transportation equipment used by the operation and warehousing department has oil energy requirements. As fuel oil is one of the sources of greenhouse gas emissions, we will gradually increase the electrification of transport vehicles and gradually replace transportation equipment with electric vehicles, electric stackers, and other equipment. When commuting, employees are also encouraged to choose electric vehicles. (3) Low carbon transformation of business models Global carbon emissions must be halved by 2030 to achieve net zero carbon emissions by 2050. Before effectively managing carbon emissions, companies must have the ability to accurately measure emissions in all areas (Scope 1-3). However, the carbon emissions generated by their own operations (Scope 1-2) are far lower than the carbon emissions generated by their upstream and downstream supply chains (Scope 3). The entire value chain must be tracked end-to-end and measured to provide the ecosystem with the product-level data needed to act effectively to reduce the overall carbon footprint. The EU will pilot a carbon tax in the coming years, and semiconductor component Distributors in the industrial supply chain need to take immediate action to cope with the cost pressures that a carbon tax may add in the future. A. Application of smart technology In order to achieve comprehensive carbon reduction, we begin from the business model and industrial value chain and seek external expert technical support, master the introduction of smart technology and net zero emissions technology, and adjust and manage the business type and field, all based on the characteristics of the company's operations and supply chain. Outsourced logistics service contractors must also introduce smart technology and net zero emission technology. This also requires the gradual improvement of the electrification of transportation tools, through intelligent picking, intelligent computing, optimization of routes, and reduction of fuel use, so as to achieve the low-carbon transformation of the entire industrial value chain and reduce carbon emissions in the overall daily operations. B. Participation in learning and introduction of smart devices Greater participation and observation can provide enterprises with learning opportunities for exposure to carbon reduction business models. Furthermore, smart devices (such as smart energy management systems) can be introduced through external experts, while collecting electricity consumption information, analyzing and mastering current electricity consumption conditions, and combining this with intelligent controls and management, to effectively improve the energy efficiency of the system. C. Promotion of green energy

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			At present, upstream vendors have also actively expanded their research and development capacity of compound/type 3 semiconductor products. The company will additionally invest in the automotive/electric vehicle and industrial energy related markets in order to develop more stable, more efficient, and low energy consumption product solutions, thereby achieving a carbon reduction operations model and grasping green energy industry business opportunities. 2. The Company is a distributor of IC semiconductor components and computer peripherals, and there are no production processes involved. Consequently, in terms of recycled material policy, we emphasize the 3Rs of circular economy: Re-Use (recycling and reuse), Re-Generating (resource regeneration), and Re-Manufacturing (product remanufacturing). We vigorously implement source reduction, as well as the recycling and reuse of packaging boxes, parts boxes, shockproof materials and trays used by the vendors for shipping and packaging purposes. The packaging materials needed for the Company's logistics operations such as outer boxes, cartons, cardboard will be manufactured from renewable and biodegradable materials that can be recycled and regenerated. 3. The Company's waste can be classified as non-recyclable (general household waste) and recyclable waste (paper, plastic, metal, and waste electronic components, etc.). There was a total of 136.01 tons of general waste in 2025, and the waste density was 0.00298 tons/NT$ million. Achievement Status of Waste Recycling and Utilization: In 2025, the total weight of paper recycled from operating locations in Taipei (Taipei Neihu Head Office and Neihu Tanmei Warehouse Center) was 22.428 metric tons, an increase of 14.303 metric tons in comparison to 2024; the total amount of electronic waste at the Neihu Tanmei Warehouse Center was 0.284 metric tons, an decrease of 0.13 metric tons in comparison to 2024. In 2025, the electronic waste products audited at the Sha Tin warehouse in Hong Kong totaled 0.083 metric tons, representing a reduction of 0.078 metric tons compared to 2024.
(III) Has the Company evaluated the current and future potential risks and opportunities of climate change, and implemented	✓		1. In accordance with the second core element "Strategy" of the TCFD, at the Climate Change Risk/Oppportunity Identification Conference in December 2025, members and managers from the Sustainable Development Executive Office and Risk Management Group , along with senior managers from various business units (including overseas business groups) and functional units, conducted the identification and analysis of climate change risks and opportunities through process analysis, scenario analysis, and PESTLE (Political, Economic, Sociological, Technological, Legal, and Environmental) analysis. The operational boundaries include the parent company, China/Hong Kong subsidiaries, and Singapore subsidiary. 2. In the fiscal year 2025, a total of 5 Physical Risks,7 Policy/Regulatory Risks, 2 Market/Technology and Reputational Risks and ,8 Opportunities were identified. Based on the likelihood (A) and the impact/benefit (B) of each risk/opportunity, their risk exposure/opportunity value to Weikeng was	No material difference

Evaluation item	State of operations	Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
Yes	No	Summary description
countermeasures to address climate change-related issues?
No.	Category	Risk Issue
1	Policy/Regulation	Carbon Border Adjustment Mechanism (CBAM)
2	Policy/Regulation	Taiwan Carbon Fee
3	Policy/Regulation	Foreign Carbon Fee
4	Policy/Regulation	Sustainable Aviation Fuel (SAF)
5	Policy/Regulation	Increase in Shipping Costs
6	Policy/Regulation	Regulatory and Policy Uncertainty
7	Policy/Regulation	Regulations on Packaging Reduction and Recycled Materials

State of operations
Yes	No	Summary description
		8	Market/Technology	Low-Carbon Trends and Shifts in Customer Demand	Medium	Market	Leverage Public Sector Incentive Programs	Low
		9	Reputation	Environmental Sustainability Responsibility	Low
		10	Physical Risk	Extreme Weather Events	Medium
		11	Physical / Transition Risks	Unstable Energy Supply (Power Outage/Restriction)	Low
		12	Physical Risk	Sea Level Rise	Low
		13	Physical Risk	Increased Performance or Credit Risk	Low
		14	Physical Risk	Increased Insurance Costs Due to Climate Change	Medium
		3.The Company has reported on the analysis of opportunities and risks related to climate change for the fiscal year 2025, along with corresponding mitigation measures, to the Sustainable Development Committee and the Board of Directors on March 13, 2026. For further details regarding these disclosures, please refer to the Company's official website under the Sustainability section, specifically under Sustainable Environment and Climate Change.

(IV) Has the Company compiled statistics on GHG emissions, water consumption, and the total weight of waste for the past two years, and formulated policies for energy conservation and carbon reduction, GHG reduction, water consumption reduction, or other waste management?	✓	1. Greenhouse Gas Emissions in the Last Two Years:	No material difference
Greenhouse Gas Emissions and Emission Intensity of Weikeng Group – Parent Company and All Consolidated Subsidiaries
	Scope	Category	Description
Parent Company	Scope 1	Category 1	Direct greenhouse gas emissions
Scope 2	Category 2	Indirect greenhouse gas emissions from energy	tCO2e
Total: Scope 1+ Scope 2	tCO2e	517.07
All Consolidated Subsidiaries	Scope 1	Category 1	Direct greenhouse gas emissions
Scope 2	Category 2	Indirect greenhouse gas emissions from energy	tCO2e
Total: Scope 1+ Scope 2	tCO2e	N.A.
Total: Scope 1+ Scope 2	tCO2e	N.A.	N.A.
Parent Company	Scope3	Category 3	Indirect greenhouse gas emissions from transportation
Category 4	Indirect greenhouse gas emissions from products used by the organization	tCO2e	119.56
Total: Scope 3	tCO2e	1,456.67
All Consolidated Subsidiaries	Scope3	Category 3	Indirect greenhouse gas emissions from transportation
Category 4	Indirect greenhouse gas emissions from products used by the organization	tCO2e	N.A.

		Total: Scope 3	tCO2e	N.A.		2,287.85
		Total: Scope 3	tCO2e	N.A.	N.A.	4,492.18	0.0413
Note: 1. The Group reported consolidated sales revenue of NT$108,716.38 million for fiscal year 2025. 2. The Group's GHG inventory boundary encompasses the parent company in Taiwan and all subsidiaries within the consolidated financial reporting scope, including entities in Singapore, Hong Kong, and China. 3. The inventory scope includes Category 1, Category 2, and Categories 3-6. Among these, Category 3.4 (Client and visitor transportation), Category 5 (Indirect greenhouse gas emissions from using products of the organization), and Category 6 (Indirect greenhouse gas emissions from other sources) are excluded from the table above due to their insignificance. Furthermore, the inventory utilizes Global Warming Potential (GWP) values from the IPCC 2021 Sixth Assessment Report (AR6). 4. The GHG inventory covers seven types of greenhouse gases: Carbon dioxide (CO2), Methane (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs), Perfluorocarbons (PFCs), Sulfur hexafluoride (SF6), and Nitrogen trifluoride (NF3). 5. In 2024, the Taiwan Parent Company completed external verification by BSI Taiwan Branch. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) followed the conclusion of "validation and agreed-upon procedures, AUP". The Opinion Statement issued by the BSI was received in April, 2025 (Opinion Statement No. GHGEV 817395). 6. The Weikeng Subsidiaries (consolidated) completed the first formal inventory in 2025. In 2026, the Taiwan Parent Company and the Subsidiaries (consolidated) has been externally verified by BSI Taiwan Branch. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) was verified at the "limited assurance" level. The Opinion Statement issued by the BSI was received in April, 2026 (Opinion Statement No. CFV 817398). 7. Scope 2 mainly includes purchased electricity. The 2025 electricity emission factors are cited as follows: • (1) Taiwan: 0.474 kg CO2e/kWh, as published by the Energy Administration, Ministry of Economic Affairs for 2024. The 2025 data adopts the official electricity emission factor of 0.474 kg CO2e/kWh for 2024 announced by the Energy Administration. For 2024, the calculation adopts the 2023 emission factor. • (2) Hong Kong: 0.38 kg CO2e/kWh, cited from the CLP 2024 Climate-related Disclosures Report. • (3) China: 0.5777 CO2e/kWh, cited from the Ministry of Ecology and Environment of the PRC (Announcement on the 2024 Grid Emission Factors, Oct 23, 2025). • (4) Thailand: 0.383 CO2e/kWh, cited from the Energy Policy and Planning Office (EPPO), Ministry of Energy. • (5) Singapore: 0.408 CO2e/kWh, cited from the Energy Market Authority (EMA). • (6) Malaysia: 0.740 CO2e/kWh, cited from the {Grid Emission Factor (GEF) for the Electricity Grids in Malaysia} published by the Energy Commission (Suruhanjaya Tenaga) of Malaysia. 8. GHG emissions are primarily calculated using the "Emission Factor Method," supplemented by the "Mass Balance Method." In addition to the sources used in 2024, new conversion factor sources for 2025 include: the Taiwan High Speed Rail (THSR) website, Carbon Footprint Information Network,

ICAO Carbon Emissions Calculator (ICEC), EPPO of Thailand, EMA of Singapore, Energy Commission of Malaysia, NDRC 2014 Guidelines for GHG Accounting and Reporting for Coal Production Enterprises, and the China Life Cycle GHG Emission Factor Database of China.

For the standards, methodologies, assumptions, and calculation tools used in the 2024 inventories, please refer to sections 3.4 (Climate Change Mitigation) and 3.5 (Environmental Protection) of the 2024 Sustainability Report.
The water consumption for the last two years is as follows:

The inventory boundary includes the company's (parent company) offices in the Taiwan region (Neihu headquarters in Taipei City + offices in Hsinchu City, Taichung City, and Kaohsiung City) and warehouse centers (Neihu Tanmei + Taoyuan Housheng). The primary usage is for domestic water consumption by employees in office areas and warehouse centers, with no discharge of industrial wastewater.

Year	Total water withdrawal (Million Liters)	Taiwan parent company sales revenue (NT$ Million)	Water withdrawal intensity (Million Liters /NT$ Million)
2025	4.90	45,630.65	1.07x10^{-4}
2024	4.59	44,564.88	1.03x10^{-4}

The Taipei Neihu headquarters, through participation in the office building management committee, has mandated the installation of water-saving controllers to conserve water resources. Additionally, water conservation slogans have been posted in various tea rooms, aiming to start with practical water-saving measures in daily life and maximize the efficiency of water resources.

Despite continuous efforts in water resource management and promoting water conservation, the water consumption for 2025 was 4.90 million cubic meters, an increase of 0.31 million cubic meters compared to the year 2024, representing an increase of 6.75%, the density increased by 3.88%. The main reason was that the building housing The Company's Taipei Neihu headquarters is relatively old, resulting in roof leakage. The building management committee urgently arranged repairs, which required four rounds of water testing, as well as repairs to a malfunctioning submersible pump in the water tank. These maintenance activities consumed additional water, and as a member of the building, The Company shared the water usage. In addition, the business scale expanded in 2025, and the number of employees also increased. Efforts will continue to achieve the annual management goal of reducing water withdrawal intensity by 1-2% compared to base year (2024).

The waste weight for the last two years is as follows:

All operational locations of the Company do not involve production processes. During operational activities, there are only discarded electronic products, general non-hazardous waste from offices, and warehouse centers. The quantity of waste for the last two years is as follows (the inventory boundary includes the company's (parent company) offices in the Taiwan region (Neihu headquarters in Taipei City + offices in Hsinchu City, Taichung City, and Kaohsiung City) and warehouse centers (Neihu Tanmei + Taoyuan Housheng)):

Year	Hazardous (Metric tons)	Non-hazardous (Metric tons) (Note)	Taiwan parent company sales revenue (NT$ Million)	Waste intensity (Metric tons /NT$ Million)
2025	0	136.01	45,630.65	29.81 x10^{-4}
2024	0	133.75	44,564.88	30.01 x10^{-4}

Note: The amount of non-hazardous waste generated is estimated based on the average daily amount of general waste generated per person per day announced by the Ministry of Environment of the Executive Yuan, R.O.C.(Taiwan). Due to the update of the

		2024 data, the total amount of general waste generated across all Weikeng operating sites for the year 2024 has been updated accordingly.
		In the year 2025, the waste quantity amounted to 136.01 metric tons. Embracing resource recycling policies and actively implementing source reduction, for discarded semiconductor components, the company engages qualified vendors for recycling to recover valuable metals such as gold, silver, palladium, platinum, etc. These materials are then reused or reprocessed, with documentation provided for the subsequent tracking of the processing procedures. This has led to an increase of 2.26 metric tons compared to the year 2024, representing a growth of 1.69%, the density decreased by 0.67%. The main reason is that the Ministry of Environment of the Executive Yuan, R.O.C.(Taiwan) announced an increase in the average daily general waste generated per person (for example, in Taipei City: 1.086 kg in 2023, 1.158 kg in 2024, an increase of 6.63%) and the business scale expanded in 2025, and the number of employees also increased.
		4. For relevant explanations on sustainable environmental initiatives, please refer to the Sustainability section under Sustainable Environment on the Company's official website.
IV. Social issues

| (I) Has the Company stipulated relevant management policies and procedures in accordance with relevant laws and regulations as well as international human rights conventions? | ✓ | 1. To protect the basic human rights of employees, the Company strives to fulfill its social responsibilities and supports the “United Nations Universal Declaration of Human Rights”, “United Nations Global Compact”, “International Covenant on Civil and Political Rights, and the International Covenant on Economic, Social and Cultural Rights”, as well as the “ILO Declaration on Fundamental Principles and Rights at Work” to prevent any violations of human rights, so that all employees of the Company can be treated with fairness and dignity. The “Human Rights Protection Policy” has been formulated and approved by the Board of Directors on June 29, 2021, and it was later revised and approved by the Sustainable Development Committee and the Board of Directors on December 28, 2022, and January 13, 2023, respectively. The contents include: (1) Compliance with relevant local labor and environmental laws and international standards in each area of the Company’s operations, (2) diversity and inclusiveness of recruited talents and equal opportunity for labor rights, (3) remuneration and benefits, (4) humane treatment and (5) healthy and safe workplace. The policy has been published on the company’s official website to support and respect relevant international labor rights standards.
2. The Company follows the implementation measures outlined in the “Protection of Employees’ Human Rights Policy”. For details, please refer to our official website at https://www.weikeng.com.tw/content.php?no=50 and click on the file titled “Implementation Status of Policies for Protecting Employee Human Rights”.
3. In January 2026, The Company conducted the 2025 supplier human rights due diligence assessment for 44 key non-vendor suppliers through the “Supplier Human Rights Due Diligence Questionnaire.” For details, please refer to our official website: https://www.weikeng.com.tw/content.php?no=21 .
4. To ensure that The Company’s supply chain complies with international standards and legal requirements in areas such as labor and human rights, occupational safety, employee rights, and social responsibility—and to reduce social risks associated with the supply chain—the Company has established the “Selection Standards for New Suppliers” as the basis for evaluating, selecting, and managing new suppliers, which was submitted to and approved by the Sustainable Development Committee and the Board of Directors on March 13, 2026. | No material difference |
| --- | --- | --- | --- |

(II) Has the Company formulated and implemented reasonable employee welfare measures (including salaries, vacations, and other benefits, etc.), and properly reflected business performance or results in employee compensation?	✓	1. The Company has formulated and implemented the “Work Rules” in accordance with the “Labor Standards Act” and relevant laws and regulations detailing the employee benefit and leave systems. Furthermore, the Company has established an Employee Welfare Committee in accordance with the law to implement various welfare measures.	No material difference
		2. Remuneration and Benefits: Employee compensation, benefits and a friendly workplace are valued and cared for by the company. The Company's remuneration policy (salary, bonus and remuneration) has been linked to the performance appraisal of employees, and the relevant welfare matters including but not limited to labor insurance, health insurance, pension, medical insurance and welfare committee have fully disclosed the information of employees' remuneration and benefits in the Company's financial reports, annual reports and TWSE reporting system.
		(1) Once again, the Company has been approved by the Taiwan Index Plus (TIP) as a constituent stock of the "Taiwan HC 100 Index" (effective June 9, 2025). Additionally, in November 2025, the Company was awarded the "Silver Award for Happy Enterprises" in the "Trade and Distribution" industry by 1111 Job Bank. This clearly demonstrates that the company's compensation and benefits for employees are recognized by external organizations.
		(2) In 2025, the total employee welfare expenses (including salaries, labor insurance, health insurance, retirement funds, medical insurance, employee benefits, etc.) amounted to NT$850,011 thousand, representing an 3.80% increase compared to 2024. The average welfare expense per employee reached NT$1,735 thousand, reflecting a 2.36% growth compared to 2024.
		(3) The Company has established an employee retirement plan in accordance with legal requirements. For employees under the old labor pension system, the Company contributes 2% of the employee's total monthly salary to a Labor Pension Reserve Account at the Bank of Taiwan. As of the end of 2025, the account balance was NT$ 149,179 thousand, which meets the full funding requirement under the Labor Standards Act for employees eligible for retirement by the end of the following year. For employees under the new labor pension system, the Company contributes 6% of the employee's monthly salary to the employee's individual pension account at the Bureau of Labor Insurance, based on the graded contribution table. The recognized amount for contributions under the new system in 2025 was NT$ 25,402 thousand. The Company also encourages employees to make voluntary contributions to plan for early retirement savings. As of the end of 2025, 178 employees participated in voluntary contributions, with a total amount of NT$ 9,798 thousand for the year. By the end of 2025, approximately 1.22% of employees remained under the old system, while 98.78% were under the new system (including about 22% who retained seniority under the old system).
		(4) In August 2024, the Company entrusted the Trust Department of Hua Nan Bank to implement the "Employee Stock Ownership Trust Plan." This initiative aims to encourage employees to develop a habit of regular savings and investment. Through monthly contributions deducted from their salaries, supplemented by a matching bonus from the Company ranging from 1 to 1.1 times the employee's contribution, the accumulated funds are used to purchase the Company's stocks. This approach helps employees build their holdings early and leverage compound investment returns, providing a diversified source of retirement funding and enhancing financial security for their future retirement. As of the end of 2025, the cumulative investment amounted to NT$55.73 million, with 1,788 thousand shares held (net of shares from resigned employees: 1,745 thousand shares).
		(5) To create an age-friendly workplace environment, the Company made efforts and was awarded the "2025 3rd Taipei City Middle-aged and Elderly-Friendly Enterprise" certification by the Taipei City Government in October 2025, marking the third consecutive year we have earned this recognition.
		(6) The Company has an Employee Welfare Committee that organizes various employee welfare activities, including employee trips, clubs, year-end parties, and family day events. In the fiscal year 2025, the ratio of welfare expenses to welfare income was approximately 110.90%, which is a decrease of 24.67 percentage points compared to the fiscal year 2024.

		3. The Company has formulated a remuneration policy and a performance evaluation system (evaluations are performed biannually), requiring our colleagues to not only play an active role in their job responsibilities but also to encourage them to assist the Company by proactively engaging in corporate social responsibility-related activities. It is also Included in the scope of rewards and punishments based on personnel regulations. The correlation between the Company's compensation policy and its operational and sustainable development performance can be found on the Company's official website. Please visit the Governance section under Functional Committees and navigate to the Remuneration Committee. Additionally, information regarding employee-identified compensation and welfare issues, along with the Company's responses, can be found in the Stakeholder section on the Company's website.
		4. In accordance with the Articles of Incorporation of the Company, 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 (including executive officers) and directors) will be distributed as employees (including executive officers) remuneration. Employees and executive officers who are entitled to receive the above-mentioned remuneration, in share or cash, include the employees of the subsidiaries of the Company who meet certain specific requirements. At least 7% of the total employees' remuneration to be allocated shall be distributed as remuneration to the Company's own rank-and-file employees (including head office and branches) in the form of either stocks or cash. This provision has been explicitly stipulated in the Company's Articles of Incorporation, as approved by the Board of Directors on March 6, 2025, and was later approved at the Annual General Meeting of Shareholders on June 20, 2025. The definition of rank-and-file employees was approved by the Board of Directors on January 13, 2026. For the fiscal year 2026, the Company defines rank-and-file employees as those whose regular monthly salary is NT$65,000 or below.

(III) Has the Company provided employees with a safe and healthy workplace and regularly implemented safety and health education for employees?	✓	1. The Company has set up an Occupational Safety and Health Committee, which holds a committee meeting every three months, and four meetings have been held in 2025 to report or discuss relevant issues.2. The corporate governance organizational structure also includes an Occupational Safety and Health Department, which is responsible for the execution of occupational safety affairs by qualified personnel with relevant licenses. The staffing for occupational safety includes 3 supervisors for class A occupational safety and health affairs, 1 Class A occupational health and safety administrator, 1 Class B occupational safety and health specialist, 1 supervisors for class C occupational safety and health affairs, 1 dedicated occupational health service nurse, 4 fire safety administrators (2 in the warehouse center, 2 at the headquarters), and 11 personnel qualified for first aid (3 in the warehouse center, 8 at the headquarters). Additionally, the warehouse center has 1 personnel qualified in the International Air Transport Association (IATA) dangerous goods training course and 2 personnel certified to operate forklifts with a capacity of one ton or more. These personnel are responsible for executing daily occupational safety and health tasks and official duties to ensure a safe working environment for all employees.3. The Company prioritizes a safe working environment, with zero workplace accidents as its annual primary goal. To integrate the management methods of ISO quality and environmental system standards into occupational safety and health management, the Company conducts hazard identification and risk analysis to prevent accidents, reduce corporate costs, and mitigate operational risks, ultimately achieving sustainable business operations. For the ISO 45001:2018 Occupational Health and Safety Management System surveillance audit, we engaged consultants (Lien Sheng Environmental Safety Management Consulting Co., Ltd. / Lien An Industrial Safety and Health Joint Technician Office) to review and confirm relevant documents. The surveillance audit was conducted by ARES International Certification Co., Ltd. from December 1 to 3, 2025, and on December 16, 2025, we received confirmation that the management system continues to operate effectively, maintaining the certification registration (Certificate No.: ARES/TW/I2402011S). Through the implementation and establishment of the occupational safety and health management system, the Company aims to uphold its policies of "legal compliance", "hazard prevention", "awareness building", "continuous improvement", and "employee participation".4. To prevent unlawful infringement and sexual harassment incidents and to strengthen workplace bullying prevention mechanisms, the company revised the latest version of the ‘Standard Plan for Preventing Unlawful Infringement During Duty’ through the Occupational Safety and Health Committee on March 27, 2025. The plan establishes a comprehensive reporting and grievance mechanism for unlawful infringement, updates handling procedures, organizes investigation teams, provides assistance from external experts, and ensures follow-up counseling for complainants, all aimed at preventing such incidents and creating a friendly workplace environment.5. The company designated Xinyi 101 Health Management Clinic to conduct annual employee health checkups at the plant on April 25 and May 24, 2025. The employee participation rate was 95.97% (excluding colleagues stationed overseas).6. In collaboration with Cathay General Hospital, the company invited physicians to provide employee health care and consultation services, conducting six sessions in 2025, each lasting three hours, for a total of 18 hours. Additionally, the company’s Occupational Safety and Health Department arranged external experts through a dedicated nurse to deliver 11 health education seminars during 2025, totaling 15 hours, with 584 employees participating.7. To promote employee health and encourage regular blood pressure and weight monitoring, the Sustainability Development Office launched the ‘2025 Weikeng Fitness and Health Endurance – Outdoor Fitness for Better Health’ program starting in June 2025, lasting for three months. The activities included fitness training courses, outdoor walking events, Nordic walking practice sessions, InBody measurements, and the use of an app for blood pressure and weight tracking as well as online step counting.	No material difference

	8. To effectively prevent the escalation of accidents and minimize hazards, the Company revised the ‘Emergency Response Management Procedures’ which were issued in October 2025. Fire drills were also conducted, including training on the use of fire extinguishers, reporting procedures, and evacuation practices, to strengthen employees’ awareness of escape routes during evacuation and reduce the risk of secondary disasters caused by accidents.
	9. To reduce ergonomic hazards for employees, a new occupational safety and health initiative was introduced in 2025—replacing office chairs at all company locations. Starting in January 2025, office chairs were gradually replaced with more ergonomically designed models to improve efficiency and minimize ergonomic risks. The replacement was fully completed in June.
	10. The Company is committed to promoting tobacco hazard prevention and health promotion in the workplace. After evaluation by the Health Promotion Administration, Ministry of Health and Welfare, and awarded the Healthy Workplace Certification- Health Promotion Logo (Certificate Number: HPAB1110793, valid from January 1, 2023, to December 31, 2025.
	11. To better meet employees’ medical needs, the Company enhanced its group medical insurance policy by negotiating with the insurer to revise claim terms with an increased premium. Starting October 6, 2022, hospitalization claims under the group health insurance can be submitted with photocopies of receipts. This adjustment allows employees greater flexibility in coordinating their personal and company insurance coverage, providing substantial support for their medical protection. In 2025, the ratio of the claim amounts for group accident/inpatient/cancer medical insurance to the total premium expenditure was 44.21%.
	12. In accordance with regulations, The Company compiles and reports employee occupational accident cases monthly. In the fiscal year 2025, there were no severe occupational injuries or contractor injuries, and no cases of occupational diseases as defined by law. A total of 1 occupational accident was recorded, resulting in an incident rate of 0.20% (1 occupational accidents / 491 employees = 0.0020) as of the end of December 2025. This shows significant improvement compared to the fiscal year 2024, demonstrating the effectiveness of the company’s occupational safety and accident management.
	13. The Company operating locations (including warehouse centers) have 24-hour security guards stationed in the office buildings. In addition, personnel entering the office and warehouse areas must undergo facial image scanning and verification before access is granted.
	14. AEOS Fire Drill: In November of 2025, the Company applied for Security and Safety Authorized Economic Operator (AEOS), which requires scheduling annual emergency response training. The drill includes instruction on the use of fire extinguishers, reporting procedures, and evacuation practices to strengthen employees’ awareness of escape routes during evacuation and reduce the risk of secondary disasters caused by accidents.
	15. The Company adds fire extinguishers every year according to the needs of the department, strengthens the escape route map, and assigns statutory fire management personnel (fire prevention managers) to each base every three years to refresh their professional knowledge, but also to strengthen their understanding of the latest fire prevention technology and regulations, implement fire prevention zoning and fire protection system/equipment maintenance management, and regularly hold self-defense training and drills twice a year to reduce the impact and hazards caused by fires. As well as annual fire safety inspections and biennial inspections of public buildings, we maintain the normal operation of fire-fighting equipment in the premises and protect the safety and health of employees’ lives and property.
	16. In 2025, The Company organized a blood donation campaign, partnering with 105 eligible employees and members of the public, collecting a total of 38,000 milliliters (152 bags) of blood. Among them, 61 were company employees, contributing 23,000 milliliters (92 bags), while 44 participants from outside contributed 15,000 milliliters (60 bags). By encouraging employees to actively participate in this charitable blood donation initiative alongside

		other local businesses, the company not only enhanced employees’ awareness of social sustainability but also united community resources to bring care and support to those in need.

| (IV) Has the Company established an effective career development training program for employees? | ✓ | 1. The Company has a continuing education and training program in place.
(1) Implementation by the Company
A. Regular training for new employees:
a. Understanding the Company’s corporate philosophy and core values.
b. Corporate governance, ethical corporate management, and sustainability policy requirements.
c. Introduction to the work functions of each department, network and information security, intellectual property protection requirements, and other points to note.
d. On-the-job training (OJT) in the employee’s department, focusing on job functions and ERP operations.
B. Work skill refinement training: In response to work processes, ERP system program function additions or management requirements, etc., the principal investigator implements work skill refinement training courses to fortify employees’ essential learning ability, elevate work efficiency, and enhance their work value.
C. Succession Planning: Based on the guidelines outlined in the "Succession Planning for Board Members and Key Senior Management" approved by the Board of Directors, training and assessment for mid-to-senior management personnel will be conducted. Appointment and dismissal procedures will be carried out in accordance with legal procedures.
D. AEOS Training:
In November of 2025, the Company applied for Security and Safety Authorized Economic Operator (AEOS). Going forward, we will arrange annual training sessions to enhance supply chain security and promote sustainable development.
(2) Participation in external organization courses
A. We encourage employees to participate in professional skills or new knowledge training courses held by external organizations for application in the work process or management so that employees and the Company can achieve a win-win situation.
B. The training expenses of the courses approved will be subsidized by the Company, and employees are encouraged to obtain the relevant certificate qualifications. Those who have obtained the relevant professional certificate qualifications and are judged as having added value to the Company’s operations will be awarded professional bonuses.
2. The Company conducted various internal and external training sessions, with a total of 6,824 participants and 8,479 participant hours, and the total training expenditure amounted to NT$1,108,892 thousand dollars in 2025, as detailed in the table below. | | | | | | No material difference |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | Course Name | Training Objective | Target Audience | Training Hours / Participants | Training Cost (NT$) | Training Focus | |
| | | Human Rights Policies and Practices | To enhance employees’ awareness of human rights protection and diversity and inclusion, and foster a | All Employees | 24.5/49 | - | Through human rights policy promotion and case sharing, strengthen employees’ understanding of human rights protection, prohibition of forced labor, and workplace respect to build a friendly and inclusive working environment. | |

	respectful and friendly workplace.
Ethical Management	To establish a culture of integrity and business ethics principles to reduce the risk of fraud and improper conduct.	61.5/123	-	To enhance employees' understanding of ethical management and business ethics by promoting anti-corruption practices, conflict-of-interest prevention, and confidentiality obligations, thereby reducing operational risks and building a culture of corporate integrity.
Environment / Occupational Safety	To strengthen awareness of occupational safety, health, and prevention of workplace misconduct to reduce occupational and environmental risks.	1,757.5/1,051	27,151	To cultivate employees' awareness of workplace environment safety, occupational health and safety, and prevention of workplace misconduct (including anti-discrimination and anti-bullying), while enhancing hazard identification, accident prevention, and emergency response capabilities to reduce occupational injuries and workplace risks.
Sustainability and Corporate Governance	To establish ESG and corporate governance concepts to enhance sustainable business capabilities.	147/69	32,315	To strengthen employees' understanding of sustainability and corporate governance concepts, while enhancing risk management, legal compliance awareness, and corporate social responsibility implementation capabilities.
Information Security	To enhance information security awareness to protect company and customer information.	528/496	12,142	To improve employees' information security awareness by promoting personal data protection, information equipment usage regulations, and social engineering prevention measures to safeguard company information security.
Gender Equality	To establish a gender-friendly and equal workplace environment.	20/34	-	To promote concepts of gender equality and workplace respect, strengthen awareness of sexual harassment and discrimination prevention, and create an equal and friendly work environment.

Health Promotion	To improve employees' health awareness and physical and mental health management capabilities.	881.5/653	12,000	To encourage employees to establish healthy lifestyle habits, improve physical and mental health management capabilities, and promote work-life balance.
AEO Certification Project	To enhance employees' understanding and execution capabilities regarding AEO requirements, regulatory compliance, and supply chain security risk management, in order to ensure continuous compliance with certification and audit requirements.	2,580.5/3,335	551,543	To emphasize AEO regulatory requirements, supply chain security management practices, security risk assessment and incident response, as well as the implementation of internal procedures and documentation controls.
Regulatory Compliance	To enhance compliance awareness and reduce the risk of violations.	289.5/156	2,095	To promote relevant laws, regulations, and internal policies to strengthen employees' compliance awareness and risk management concepts, thereby preventing violations.
Professional Knowledge and Skills Training	To enhance employees' professional knowledge and practical skills, thereby improving work efficiency and supporting the Company's	1,841.5/518	471,646	To provide role-based professional skills training, regulatory knowledge, and practical application courses to facilitate continuous capability development and knowledge enhancement.

			operational and business development needs.
		Practical Job Training	To help employees become familiar with work processes and practical operations.	347.5/340	-	Through practical operation training and workflow explanations, assist employees in understanding operating procedures and job responsibilities, thereby improving execution capabilities.
		Total		8,479/6,824	1,108,892
		3. In the fiscal year 2025, after two rounds of employee performance evaluations, a total of 34 employees were promoted. This allows colleagues to enhance their contributions to the company's operational performance, while also improving their managerial authority and potential, thereby empowering their career development. 4. The Company conducts annual "Information Security Training" for all employees (1 hour per year) and for IT personnel (3 hours per year). In November 2025, a training session on "Cybersecurity Threats and Responses" was held (1 hour / 396 participants), and IT personnel completed a specialized cybersecurity training course (3 hours / 18 participants). In addition, a total of 24 Information Security Management System (ISMS) meetings were held in 2025.
(V) Concerning issues such as customer health and safety, customer privacy, marketing and	✓	1. For the design and manufacture of products, the production cycle of the upstream vendors, the raw materials, or other production elements, the vendors must submit proof that they comply with the EU RoHS and REACH substances of very high concern (SVHC) and other environmental protection regulations. Furthermore, the proof must be given to the Company to provide to its customers during sales; the product data sheet is given to ensure the customers' safety and health requirements. 2. In order to comply with product trade regulations, the Company has designed a customer screening engine to connect with the application programming

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
labeling of products and services, has the Company complied with relevant laws and international standards, and formulated related consumer or customer rights protection policies and complaint procedures?			interface (API) of the Consolidated Screening List (CSL) of the International Trade Administration (ITA) to ensure that operations at all stages, such as design in, quotation, order, and delivery, can be clarified whether the potential transaction or service object is on the export, re-export or transfer control list of the U.S. management authorities to ensure that customers have the right to legal transactions. In 2025, in response to requirements from original manufacturers (such as NXP, Microchip, and AMD), the screening program engine was further enhanced to ensure more accurate and timely execution of restricted list screening.3. Based on the distribution contracts, all products sold have a warranty period. When a customer applies for an RMA, we perform the relevant RMA services after conducting a product defect analysis.4. Customers can report problems by phone, email, and on our website (Stakeholder Contact Section). Upon receiving customer feedback, the Customer Service Department or the corresponding business unit promptly addresses the customer's requests and discusses subsequent measures to ensure smooth cooperation with customers and original manufacturers. Stakeholders can also use the company website to ask questions based on their stakeholder category and areas of concern, which will be responded to by the appropriate contact window: https://www.weikeng.com.tw/contact_us.php.5. As the Company possesses a significant amount of product information and related data from upstream manufacturers and downstream sales customers, any improper use, leakage, alteration, theft, destruction, or attack on this information could not only damage the reputation of the manufacturers and sales customers but also potentially lead to the leakage of product information to competitors. This could result in a decline in the company's competitiveness and loss of orders. Protecting customer privacy, confidential information, and information security management is crucial for the company. Any anomalies in management could affect the company's reputation, cause business interruptions, or result in the loss of trade secrets. Therefore, responsible information security management is essential to prevent the company's competitiveness from being compromised.6. The Company complies with the "Personal Data Protection Act" and the EU GDPR regulations. Based on the nature of the company's business, for the benefit of the company and its stakeholders (including but not limited to employees, customers, original manufacturers/upstream suppliers, shareholders, investors, financial/securities institutions, non-original suppliers, government/regulatory agencies, and society), the Company and all employees have the responsibility and obligation to jointly establish and maintain a secure information and communication operating environment. By making information security a part of corporate culture, the company has formulated an information security policy to clearly define security goals and requirements for compliance

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			7. Protection of customers' privacy The Company attaches great importance to the "protection of customers' privacy", and in accordance with the "Personal Data Protection Act", it has formulated the "Operating Procedures for the Management of the Collection, Processing and Utilization of Personal Information", and has formulated the "Personal Information Management Policy" in accordance with Article 2 of the above procedures as follows: The Company's "Personal Data Management Policy" is used to establish a risk assessment and management mechanism for personal data in accordance with the provisions of the Personal Information Act, so as to achieve the purpose of personal data security management and legal compliance. In addition, the Company introduced the ISO/IEC27001:2022 information security management standard in 2025, according to which it has strict personal information privacy security management and protection measures, and constructs a data governance system, formulates data standards and classifications, implements data access control and data owner review mechanisms, and ensures that data access and sharing are properly governed and protected, as well as the availability, integrity and confidentiality of data. Since 2024, the Company has implemented information security education and training for all employees, at least 1 hour per year, and 3 hours per year for information personnel; For the 2025 "Information Security Training" program: The course on Cybersecurity Threat Trends and Countermeasures achieved a total of 47 completions, with an aggregate of 47 training hours, and a post-training test pass rate of 97.87%. The ISMS audit was conducted by BSI Taiwan on April 10 and April 24, 2025, for ISO 27001:2022 Stage 1 and Stage 2 assessments. The company successfully passed the audit and obtained the certification (Certificate No.: IS820993), valid from May 14, 2025, to May 13, 2028.
(VI) Has the Company formulated supplier management policies that require suppliers to follow relevant regulations on issues such as	✓		1. As a semiconductor distributor, the Company acts as a bridge between original manufacturers and customers, providing technical support and product integration to meet customer needs and enhance service efficiency. Therefore, improving the company's technical capabilities to promptly and effectively offer various solutions to customers, increase customer satisfaction, and expand product representation will be crucial for creating demand value. Climate change has become the most important environmental and economic issue for businesses today. Assisting original manufacturers and customers in actively engaging in the clean technology industry, reducing energy consumption and costs, and lowering carbon emissions are also key business objectives for the company. These issues are highly valued by stakeholders who are concerned with sustainable development. 2. The Company's main vendors are major international IDM or Fabless plants that have already invested management resources in the 5 major aspects of labor, health and safety, the environment, ethical norms, and management systems, to comply with the regulatory requirements of RBA/Electronics Industry Citizenship Coalition (EICC). Additionally, the Company requires original manufacturers to commit or provide self-declarations that they do not	No material difference

Evaluation item	State of operations	Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
Yes	No	Summary description
environmental protection, occupational safety, health, or labor rights, and monitor their implementation?
Key vendors information disclosure
Compliance item	AMD	Amazing
RoHS	✓	✓
REACH	✓	✓
Conflict-free minerals policy/responsible mineral sourcing policy	✓	✓
Member of the RBA Note1	✓
Human Rights Policy Note2	✓	✓
Validated by the system
Compliance item	AMD	Amazing
ISO 9001 (Quality Management System)	✓	✓
ISO 14001 (Environmental Management System)	✓	✓
ISO 50001 (Energy Management System)		✓
OHSAS 18001/ ISO 45001 (Occupational Health and Safety Management System)	✓	✓

State of operations										Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
Yes	No	Summary description
	ISO 13485 (Medical Devices Quality Management System)								✓
	IATF 16949 (Automotive Quality System)			✓	✓	✓	✓	✓	✓
	ISO/SAE 21434			✓		✓		✓
	ISO/IEC 27001		✓			✓	✓	✓
	AEO (Authorized Economic Operator)	✓		✓	✓	✓	✓	✓	✓	✓
	Notes1: For inquiries about RBA (Responsible Business Alliance) members, please refer to https://www.responsiblebusiness.org/about/members/.Note 2: Commitments and standards established regarding “Human Rights” ensure that the Company respects and protects the fundamental human rights of all stakeholders during its operations, including employees, suppliers, customers, communities, and the environment. The main scope includes, but is not limited to:(1) Respect for international human rights standards (2) Prohibition of forced labor and child labor (3) Ensuring workplace safety and health (4) Guaranteeing equality and anti-discrimination (5) Establishing grievance and remediation mechanisms (6) Promoting human rights responsibility within the supply chain
	4. The design, production, and sale of green products are carried out by the vendors from three perspectives: product lifecycle consideration, low energy consumption product R&D, and non-hazardous material promotion. This is done with the hope of contributing to environmental protection. As a distributor for upstream vendors, The Company is committed to developing a green supply chain for semiconductors by investing resources in sales, technology, and operating management systems to fulfill our responsibility for environmental protection.

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			penalties, compliance items, or export/re-export restrictions on human rights violations per the relevant import/export laws and regulations. Therefore, the distribution contracts signed between the Company and the vendors according to the U.S. import and export laws and regulations, indirectly include the protection of human rights in the contracts and are mutually binding on both parties. 6. For non-vendors (subcontractors and general service providers, etc.), the Company has established a “Code of Conduct for Suppliers” approved by the Board of Directors on May 14, 2020, for compliance: (1). 2025 Supplier Human Rights Due Diligence Assessment Process and Implementation Results In January 2026, Weikeng conducted the 2025 Supplier Human Rights Due Diligence by administering the Supplier Human Rights Due Diligence Questionnaire to 44 key non-vendor suppliers/subcontractors. A. Supplier Human Rights Due Diligence Assessment Process In order to comply with international human rights standards and fulfill corporate social responsibility, the Company continues to promote a supplier human rights due diligence mechanism. Through systematic investigation and management measures, the Company identifies and mitigates potential human rights risks within the supply chain, enhances overall risk management capabilities, safeguards corporate reputation, and promotes sustainable supply chain development and information transparency. The Company’s Supplier Human Rights Due Diligence Process consists of the following four stages: 1. Supplier Human Rights Policy Commitment At the commitment stage, suppliers are required to sign and commit to complying with relevant human rights and labor standards, including the Code of Conduct Commitment of the Responsible Business Alliance (RBA), to ensure that their business operations adhere to fundamental human rights principles. 2. Risk Identification and Assessment The Company conducts risk identification and assessment through Human Rights Due Diligence Questionnaires and supplier self-assessment surveys to collect relevant information and establish a list of potential human rights risks. Each human rights issue is analyzed and assessed based on its likelihood of occurrence and potential impact within the supply chain, in order to identify high-priority human rights issues, such as forced labor, occupational health and safety, wages, and working hours.

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			3. Response and Mitigation For human rights issues identified as high risk, the Company implements response and mitigation measures by formulating appropriate improvement plans and remedial actions based on the nature and severity of the risks, with the aim of reducing potential human rights impacts. Where high-risk human rights issues are identified among non-vendor suppliers/subcontractors, the Company requires such suppliers/subcontractors to submit specific corrective action plans within a designated timeframe and to implement the required improvements. Where appropriate, management guidance is provided to enhance suppliers' /subcontractors' human rights management capabilities. 4. Tracking and Monitoring Through tracking and monitoring mechanisms, the Company continuously follows up on the implementation progress and effectiveness of improvement measures and regularly reviews overall management outcomes. Suppliers/Subcontractors that fail to complete corrective actions within the required timeframe or continue to present elevated risks will be incorporated into subsequent cooperation evaluations and risk management considerations in accordance with the Company's internal supplier management policies, to ensure effective control of supply chain human rights risks. B. Supplier Human Rights Due Diligence Implementation Results In 2025, the Supplier Human Rights Due Diligence Questionnaire covered 44 suppliers/subcontractors, of which 39 questionnaires were returned, representing a response rate of 88.64%. The average questionnaire score was 91.67, indicating that the majority of suppliers/subcontractors have established a certain level of awareness and foundational systems for human rights management. The questionnaire covered the following key aspects: 1. Supplier human rights policies and governance 2. Labor conditions and working environment 3. Prohibition of discrimination, equal treatment, and freedom of association 4. Accessible communication and grievance mechanisms 5. Sexual harassment prevention procedures 6. Supply chain management and outsourcing practices 7. Compliance with labor laws and regulations

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			For deficiencies identified through the Human Rights Due Diligence Questionnaire, The Company has reviewed the current human rights management practices of non-vendor suppliers/subcontractors and incorporated such issues into its focus areas. With respect to relevant incidents disclosed through public information, the Company will continue to monitor the handling and subsequent improvement actions taken by the suppliers. At the same time, the Company requires the relevant suppliers/ subcontractors to implement specific corrective measures to mitigate potential human rights risks and strengthen supply chain human rights management. The Company will continue to track and assess the level of human rights risk based on the results of annual Human Rights Due Diligence activities and will take appropriate management actions as necessary to reduce potential human rights risks. Should the assessment indicate that human rights risks may have a material impact on the cooperative relationship, the Company will take appropriate response measures in accordance with its internal policies.(2) As of the end of 2025, 105 non-vendors/subcontractors had signed the Responsible Business Alliance (RBA) Code of Conduct commitment.(3) The Company emphasizes “ethical corporate management”, “risk management”, and “supply optimization” and requires its partners to commit to providing responsible, quality, and legal supply chain services to The Company in the economic, environmental and social areas.(4) For subcontracted vendors, such as outsourced storage management and product programming, we regularly or irregularly review their operating sites and conduct compliance inventory assessments of standard operating procedures.
V. Has the Company referred to international reporting standards or guidelines to prepare ESG or other reports that disclose non-financial information about	✓		The Chinese version of the 2024 Sustainability Report obtained the BSI Independent Assurance Statement (verified with AA1000AS v3 Type 1 Moderate Assurance) on Jun 23, 2025, with the statement number # SRA-TW-808265. After being approved by the Sustainable Development Committee and the Board of Directors on August 8, 2025, it was reported to and announced by the Taiwan Stock Exchange and simultaneously published on our company's official website. Additionally, the English translation was also reported to and announced by the Taiwan Stock Exchange on September 17, 2025, and simultaneously published on our company's official website.The 2025 Sustainability Report (Chinese version) is still under preparation and is expected to be verified by BSI Taiwan between May and June 2026. It will be filed and publicly announced with the Taiwan Stock Exchange within the statutory deadline (by the end of August 2026) and published on our company website. The English version is scheduled to be released by the end of September 2026.	No material difference

Evaluation item	State of operations
	Yes	No	Summary description
the Company? Has the assurance or opinion from third-party certifying institutions been obtained for the aforementioned reports?
VI. If the Company has formulated its own sustainable development best practice principles based on the “Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies”, please state the differences between the two and the state of implementation:To implement the sustainable development policy more effectively, the Company proposed to the Board of Directors on March 25, 2022, to establish a “Sustainable Development Committee”, which is the highest guiding unit for the planning and discussion of sustainable development, with an independent director of the Board of Directors as the committee chair, and two functional groups for sustainable development and risk management under the Committee to ensure the promotion and implementation of work related to corporate sustainable development.
VII. Other important information that is helpful to understand the implementation of sustainable development:1. The headquarter of the Company is located at the Neihu Technology Park in Neihu District, Taipei City. Since its establishment, the Company has adhered to the principles of maintaining steady operational growth, creating more employment opportunities, engaging in local community participation and promoting social welfare. We strive to provide our employees with a friendly workplace, a delightful culture, and a safe working environment, which are all in line with our sustainability goals. The Company has been certified as a Taipei City Age-Friendly Enterprise for middle-aged and senior employees for three consecutive years, and in 2024 and 2025, we received the Gold and Silver Happiness Enterprise Awards from 1111 Job Bank. Furthermore, in order to implement the occupational health and safety policies of "law compliance", "hazard prevention", "competence awareness", "continuous improvement", and "total participation", we obtained the ISO 45001:2018 Occupational Health and Safety Management System certificate through third party certification in February 2024. In November 2024, we received the same recognition for our management system from third party certification after expanding our inspecting locations to the Taoyuan Hou Sheng Storage Center. From December 1 to 3, 2025, Ares International Certification Co., Ltd. conducted the surveillance audit, and on December 16, 2025, confirmed that the management system continues to operate effectively, approving the renewal of the certification registration (Certificate No.: ARES/TW/I2402011S). This ensured that our employees can contribute in a safe and sound workplace, which responds to the SDG 3 (Good Health and Well-being) and SDG 8

Evaluation item	State of operations			Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
(Decent Work and Economic Growth) of the United Nations. As of December 2025, most of our employees at the Neihu headquarter live in Taipei, New Taipei, Keelung, Yilan, and Taoyuan, totaling around 447 people, and others in Hsinchu, Taichung, and Kaohsiung offices amount to 24 people in total. This corresponds to our effort in ensuring that the Company offers employment opportunities and welfare coverage for the community. The Company is committed to community engagement, with a focus on the residential distribution of our employees while extending our efforts to other regions and underserved areas. Our community participation, industry-academia collaboration, and technology talent development span across Taiwan, responding to the SDG 1 (No Poverty), SDG 9 (Industry, Innovation, and Infrastructure), and SDG 17 (Partnerships) of the United Nations. Below are the details of our community participation and social welfare activities in 2025: (1) Employee Participation in Community Welfare Activities A. On March 22, 2025, employees joined a beach cleanup activity organized by the supply chain. B. Sponsored the “5th Taipei Tech Cup Love the Earth Charity Run.” C. Blood Donation Campaign D. Weikeng Physical Fitness and Health Endurance Sports Day. (2) Support and Sponsorship for Community Welfare Organizations and Activities – Caring for Seniors Living Alone or Underprivileged and Senior Active Life Plan. (3) Sponsorship for Medical Resources 2025 South-Link Medical Care Program (4) Sponsorship for Educational and Research Institutions A. Donation to National Dong Hwa University for the “0403 Earthquake Dong Hwa Reconstruction Fund.” B. Chinese Society for Enterprise Valuation C. Chinese Society for Management of Technology (5) Domestic Film Appreciation Event – Supporting Local Cultural Development (6) Environmental Conservation Promotion and Biodiversity Projects: i. Family Day quiz on marine life and environmental conservation. ii. Activities at Guandu Nature Park. iii. Tree planting at Qieding Wetlands in Kaohsiung.

Evaluation item	State of operations
	Yes	No	Summary description
iv. Restoration of the Taipingshan Broad-Tailed Swallowtail Butterfly and Sassafras Trees.
(7) Integrating the Tech Industry to Sponsor Sports Resources
High Tech Charity Association (HTCA)
For details, please refer to the Sustainability section on the Company’s official website under the "Community Participation and Social Welfare" category
https://www.weikeng.com.tw/content.php?no=74.
2. Employee Satisfaction and Engagement Survey Results and Enhancement Measures (Reported to the Sustainable Development Committee and the Board of Directors on January 13, 2026):
The Company conducted its employee satisfaction survey through the 104 HR Academy’s digital survey system from November 20 to November 28, 2025. The survey adopted a six-point Likert scale and was administered anonymously online to ensure objectivity and confidentiality of responses. A total of 486 full-time employees, including overseas assignees, were invited to participate. The Company received 452 responses, representing a 93% response rate, and 383 responses were validated, resulting in an effective response rate of 79%.
The questionnaire covered seven major dimensions—Leadership, Compensation, Collaboration, Work Support, Development, Advocacy, and Sustainability—and included an open-ended comments section. The results were analyzed by the 104 team in a third party, de identified manners to support human capital management and organizational improvement.
Survey results indicated that the Company’s overall employee experience scored 4.59 out of 6, with a percentile rank (PR) of 57 compared to industry peers. Overall employee engagement scored 4.67 (PR 58), reflecting performance above the industry median. Among all dimensions, Sustainability achieved the highest score (5.01 / PR 64), while Collaboration, Advocacy, and Work Support also remained strong (PR 55–62), demonstrating employees’ high recognition of the Company’s sustainability efforts, teamwork, and workplace support.
Four Key Enhancement Measures:
(1) Enhancing the Work Environment and Work Support to Improve Employee Experience
Given that the work environment received the lowest score among all sub-dimensions, the Company will continue improving office facilities and equipment to enhance comfort, efficiency, and work life balance, thereby strengthening the overall employee experience.
(2) Strengthening Supervisory Leadership and Communication to Boost Team Effectiveness
As opportunities remain for improvement in supervisory motivation and communication, the Company will continue advancing leadership and communication training for managers. Feedback mechanisms will also be implemented to improve managerial support, team building, and the quality of work guidance.
(3) Establishing a Clear Link Between Development and Rewards to Enhance Retention and Engagement
To strengthen development and compensation competitiveness, the Company will continue enhancing career development frameworks and training programs, reinforce the linkage between

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Evaluation item	State of operations
	Yes	No	Summary description
performance management and rewards, and conduct regular market salary reviews. These actions aim to provide employees with clear growth visibility and strengthen retention and engagement.
(4) Continuously Strengthening Sustainability and Social Engagement
The Company will continue advancing existing sustainability initiatives while increasing employee participation to further embed sustainability into the corporate culture. ESG-related efforts and governance mechanisms will also be enhanced to demonstrate the Company’s commitment to environmental, social, and governance issues.
The Company will continue using the employee satisfaction and engagement survey as an important reference for human capital governance. Improvements will be implemented and monitored across multiple dimensions, including work environment, leadership, career development, compensation and benefits, teamwork, corporate value communication, and long-term sustainability. Through these initiatives, the Company aims to strengthen employer branding, enhance organizational vitality, and improve employee retention, thereby fully supporting the Company’s long term sustainability goals.
3. Specific measures and implementation results of promoting the prevention of employee obesity, Hypertension, Hyperlipidemia and Hyperglycemia
The Company conducts an employee health examination once a year, and to prevent chronic diseases such as obesity, Hypertension, Hyperlipidemia and Hyperglycemia, the company has actively organized healthy lifestyle promotion activities since 2024. Through health checks, the statistics of obesity, Hypertension, Hyperlipidemia and Hyperglycemia the Company’s employees are tracked, and the nurses of the Department of Occupational Safety and Health will send email reminders to the three highs, metabolic syndromes (meeting the three indicators in Note) and their high-risk groups (meeting the indicators of Notes A to B), and arrange doctors dispatched to the company by Cathay Pacific Hospital every quarter to provide professional consultation and advice, and the specific measures are as follows:
(1) Health Screening Statistics
Year	No. of Employees underwent health examinations (including those went to health centers individually)	No. of Employees with metabolic syndrome	Ratio of employees with metabolic syndrome to those underwent examinations	No. of people at high risk of metabolic syndrome	Ratio of people at high risk of metabolic syndrome to those underwent examinations
2023	440	65	14.8%	207	47.0%
2024	428	83	19.4%	181	42.3%

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Evaluation item	State of operations						Differences from the Sustainable Development Best Practice Principles for TWSE/TPEx Listed Companies and reasons
		Yes	No	Summary description
	2025	466		77	16.5%	202	43.3%

Note:
A. Abdominal obesity: the waist circumference ≥ 90cm (35 inches) for ≥ men and 80cm (31 inches) for women.
B. High blood pressure: systolic blood pressure ≥ 130mmHg or diastolic blood pressure ≥ 85mmHg or taking medication prescribed by a physician for hypertension treatment.
C. High fasting blood sugar: fasting blood sugar level ≥ 100mg/dL or taking medication prescribed by a doctor to treat diabetes.
D. High fasting triglycerides: ≥ 150mg/dL or taking drugs prescribed by a physician.
E. Low HDL cholesterol: 40mg/dL < for men and 50mg/dL < for women.

(2) Health Talk
To promote the prevention and treatment of employee obesity, Hypertension, Hyperlipidemia and Hyperglycemia, the Company's occupational safety and health department has implemented health lectures in 2025, and its information is as follows:

Date	Hour	Content	Teaching Unit	Number of Participants
				Male	Female	Total
2025/08/28	1	Daily Activities, Exercise, and Training	Peili Training Co., Ltd.	9	12	21
2025/09/11	1	Health Upgrade Without Willpower: Find Your Own Formula for Progress	Habit Health International, Inc	9	29	38
2025/09/25	1.5	Preventive Healthcare for Modern Lifestyle Diseases	Nutritionist: Ting-Ni Liu	18	39	57
Total	3.5			39	80	116

(3) Implementation of the Physical Fitness and Health Endurance Program

Evaluation item	State of operations
	Yes	No	Summary description
To align with ESG–Social initiatives for employee welfare and the United Nations SDGs indicators of “Good Health and Well-being” and “Decent Work and Economic Growth,” and to promote employee health and encourage regular blood pressure and weight monitoring habits, the Sustainability Execution Office launched the “2025 Weikeng Physical Fitness and Health Endurance – Outdoor Fitness for Better Health” program starting June 2025. The program lasted for three months. Activities included physical training courses, outdoor walking events, Nordic walking practice sessions, and InBody measurements. An app was used to record blood pressure, track weight, and log steps for online walking challenges. Additionally, eight blood pressure monitors and body composition scales were purchased for employee use. The goal was to reduce the risk of metabolic syndrome and help employees achieve an optimal balance between work and health, while promoting exercise and regular health monitoring habits. At the end of the 2025 program, measurement results showed positive progress compared to the 2024 program, with improvements in average weight, body fat percentage, and waist-to-hip ratio. The effectiveness data is summarized in the table below.
2024 Year-End Measurement Participants (Total: 156 people)
Item		Weight (kg)	Body Fat (%)	Muscle Ratio	Waist-to-Hip Ratio
Year-End Total		10215.7	4573.2	60.36	134.30
Year-End Average		65.49	29.32	0.39	0.86
2025 Year-End Measurement Participants (Total: 112 people)
Item		Weight (kg)	Body Fat (%)	Muscle Ratio	Waist-to-Hip Ratio
Year-End Total		7231.1	3198.1	43.954	95.58
Year-End Average		64.56	28.55	0.39	0.85
Difference in Year-End Averages between 2024 and 2025
Total Difference		-2984.6	-1375.1	-16.406	-38.72
Average Difference		-0.93	-0.77	0.00	-0.01

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Evaluation item	State of operations
	Yes	No	Summary description
(4) Employees are encouraged to participate in sports clubs
In order to cultivate employees' muscle building, aerobic and exercise habits, the Employee Welfare Committee of the Company provides monthly subsidies to the athletic club to maintain the operation of the club, as follows:
Sports Club			No. of Participants	Frequency
Fitness Club			20	2 times a week, 1.5 hours
Table Tennis			15	Once a week, 2 hours
Badminton			17	Once a week, 2 hours
Outdoor recreation club (Mainly triathlon)			18	Once a month, 2~4 hours
(Members practice on their own every week)
Hiking Club			15	Once a month, 4~6 hours

2. Climate-Related Information

(1) Implementation of Climate-Related Information Item Implementation status

Item

Implementation status

1. Describe the board of directors' and management's oversight and governance of

1. According to the first core element of TCFD, which is “governance”, the risk and opportunity management mechanism of climate change is included in the "Policy and Procedures of Risk Management" approved by the Sustainable Development Committee and the board of directors on September 28, 2022, with the board of directors serving as the highest decision-making unit in terms of governance and management structure. The Sustainable Development Committee is in charge of overseeing and managing liabilities, and regularly reports on the implementation of risk and opportunity management to the board of directors; the Sustainable Development Committee follows article 5 of the Sustainable Development Committee Charter starting from 2024: One of the members of the Committee shall be elected from among themselves as the convener and chair of the meeting of the

climate-related risks and opportunities.	Committee. To implement the work related to corporate sustainability and risk management, five functional groups for corporate governance, sustainable environment, social welfare, sustainable information disclosure and risk management are established under the Committee and the Executive Office. The former five functional groups are composed of business management appointed by the Committee and are responsible for implementing and handling matters directed by the Committee's or the Board of Directors' resolutions. The latter is responsible for coordinating and tracking the work of the five functional groups (allocation, execution and operation, etc.).2. Issues related to climate change risk began in 2022, with the first discussion by the Sustainable Development Committee held on December 28, 2022, and the first report to the Board of Directors on January 13, 2023. Subsequently, regular annual execution was implemented. The climate risk and related issues for 2025 were discussed by the Sustainable Development Committee and reported to the Board of Directors on March 13, 2026, and have been included in ongoing progress tracking and management reports to confirm the achievement of expected goals.3. On climate related countermeasures, the executive office, along with ESG team members and managers from each business unit and functional unit, assist in the identification of risk factors and risk control. This is to make the risk management organization's command, self-evaluation and implementation more efficient. Furthermore, relevant risk assessments are regularly conducted in operation meetings to formulate countermeasures and reviews.
2. Describe how the identified climate risks and opportunities affect the business, strategy, and finances of the business (short, medium, and long term).	1. By adopting the second core element of TCFD framework, which is “strategy”, the Sustainable Development Executive Office, Risk Management Team, together with managers and representatives of each business unit and functional unit held a climate change related risk/opportunity identification and analysis meeting in December 2025. Climate change related risks and opportunities were identified and analyzed based on scenario analysis and PESTLE (Political, Economic, Social, Technical, Legal and Environmental) analysis. The organizational scope and boundaries of the assessment included the Taiwan parent company, China/Hong Kong subsidiary and Singapore subsidiary. Other regions may be included in the assessment when deemed crucial per industry supply chain structure.2. During the 2025 assessment meeting, 5 physical risks, 7 regulatory risks, 2 other risks that cover technological, market and reputational risk, and 8 opportunities were identified. Based on the possibility of occurrence (A) and opportunity benefit/risk impact (B) of the opportunity/risk theme, the opportunity value/risk exposure (A) x (B) was measured for each risk or opportunity, and the timeframe (timeframe <3 years is considered as short term; 3~5 years medium term, and >5 years long term) was estimated. The following risk/opportunities are identified:
	No.	Category	Risk	Risk Level	Category	Opportunity	Opportunity Value
	1	Regulatory	Carbon Border Adjustment Mechanism	Low	Resource Efficiency	Adoption of More Efficient Transportation Methods	Low
	2	Regulatory	Taiwan Carbon Fee	Low	Resource Efficiency	Increase Recycling and Reuse Rates	Low

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3	Regulatory	Foreign Carbon Fee		Low	Resource Efficiency	Use of Low-Carbon Energy	Low
4	Regulatory	Sustainable Aviation Fuel、SAF		Medium	Products and Services	Low-Carbon Product/Service Opportunities and Change inf Customer Preferences	Medium
5	Regulatory	Rising shipping Cost		Low	Market	Entry into New Markets	Medium
6	Regulatory	Environmental conventions/policies/regulations Uncertainty		Low	Market	Financial Institution Incentives - Sustainable Linked Loans or Deposits	Low
7	Regulatory	Regulations on Sustainable Packaging		Low	Energy Source	Participating in Carbon Trading Markets	Low
8	Market	Transition Demand for Low-Carbon Products and Services and Change in Customer Preferences		Medium	Market	Participating in Government incentive measures and special recognitions	Low
9	Reputational	Environmental Sustainability Responsibility		Low
10	Physical	Extreme Climate Events		Medium
11	Physical	Unstable energy supply (power outage/power rationing)		Low
12	Physical	Rising Sea Levels		Low
13	Physical	Increased Contractual or Credit Risk		Low
14	Physical	Climate Change Triggering Increase in Insurance Cost		Medium
The above identification results, financial impact, and countermeasures are consolidated by the Sustainable Development Executive Office, then submitted the results to the Sustainable Development Committee, and reported the implementation status to the board of directors.
3. Climate Change Related Risks:
No.	Topic		Time frame	Exposure level	Description of risk impact scenarios	Potential financial impact caused by the incident	Mitigations
4	Sustainable		Short-term	Medium	The company's	As the transportation industry is regulated	Short-term:

	Aviation Fuel, SAF	(<3 years)		warehousing centers and import and export ports are located across Taiwan, Hong Kong, China and Singapore and other Asian regions, as well as El Paso, Texas, the United States (the cooperation partner has been negotiated, not yet operated), while the European Union, the United Kingdom and Singapore have relatively clear regulations or orders on sustainable aviation fuel: 1. EU Sustainable Aviation Fuel Regulation: On October 23, 2023, the European Union issued the “Regulation on ensuring a level playing field for sustainable air transport (ReFuelEU	by laws and regulations and needs to introduce carbon reduction measures, the transportation industry is likely to face higher costs when sustainable aviation fuel is more expensive than general fuel, which will affect the billing method of users in the future. At present, the major international express companies that the Company cooperates with have introduced carbon reduction measures, but there is still no significant increase in transportation costs, except for Singapore where the Company's subsidiary will face an increase in freight cost in early 2026. In the medium to long term, with the assumption that the cost of SAF remains higher, and the courier companies that the Company cooperates with will only increase the usage of SAF sustainable aviation fuel and other carbon reduction measures, which will inevitably increase the Company's air freight costs.	• Continue to pay attention to the sustainable aviation fuel regulations and communicate with logistics operators in both directions to ensure the efficiency of air freight costs. • Due to the frequent demand for air freight but with small volume of single orders, as part of semiconductor component distributors nature, a three-point warehouse network has been established in Taiwan, Hong Kong, and Singapore, which helps reduce the proportion of urgent orders and air freight through pre-positioned-inventory. Medium and long-term: • The product line

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| | | | | | Aviation)”, which requires aviation fuel suppliers to gradually increase the proportion of sustainable aviation fuel supply, starting from January 1, 2025, to at least 2% per year and at least 70% by January 1, 2050. For flights departing from EU airports, airlines must add at least 90% of the fuel consumption at the airport according to the fuel requirements recorded in their flight plans to ensure the use of sustainable aviation fuel.
2. UK Sustainable Aviation Fuel Mandate: In April 2024, the UK Department for Transport passed the | | structure should be adjusted in a timely manner and the transportation flight route should be optimized to maintain the profitability of each product line.
• As a semiconductor component distributor, the range of gross profits is usually limited. A transparent cost structure can help our customers understand the necessity of adjusting quotations due to the increase in freight cost. |
| --- | --- | --- | --- | --- | --- | --- | --- |

| | | | | sustainable aviation fuel mandate, which requires all flights departing from the UK to use 10% SAF by 2030, subject to parliamentary approval, which will come into force in January 2025. The order requires fuel suppliers and airlines to comply with a target of 2% of sustainable jet fuel supply by 2025, and gradually increase to 10% by 2030 and 22% by 2040.
3. Singapore's Sustainable Aviation Hub Blueprint The Civil Aviation Authority of Singapore (CAAS) announced in February 2024, that starting from 2026, 1% of the fuel on all flights | | |
| --- | --- | --- | --- | --- | --- | --- |

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				departing from Singapore must be SAF, and that a SAF tax will be levied on the purchase of SAF, with a target of further increasing to 3-5% by 2030. The actual figures will be determined by global market development and supply situation. As countries respond to climate change and promote the decarbonization transformation of air transportation, they have successively formulated sustainable aviation fuel (SAF) usage targets and related policies and measures, and have reduced greenhouse gas emissions from aviation activities by forcing or guiding airlines to increase the proportion of SAF

				blending. If the proportion of SAF usage continues to increase and the cost is still higher than that of traditional aviation fuel in the short term, the relevant costs may be passed on to the client by the airline or logistics company, thereby driving up the company's transportation and operating costs.
	8	Transition Demand for Low-Carbon Products and Services and Change in Customer Preferences	Short-term (<3 years)	Medium	In response to global decarbonization and to meet low-carbon technology transformation, where low-carbon products and services are preferred, if the Company cannot accommodate such change in customer preferences, the Company may face loss of customer orders or incur higher costs due failed R&D projects or the agent line does deliver performance that	In the short term, R&D costs and machinery and equipment purchase costs will increase. If the market demand for the expanded product line rises, the product portfolio and revenue structure will be optimized in the medium and long term; if the product line does not deliver performance, the Company may face less revenue than anticipated. Weikeng's total R&D expenditure reached NT$ 130,996 thousand in 2025, within which 22.17% was dedicated to green product R&D, which meets the target of no less than 20% of total R&D expenditure.
					Short-term: Proactively engage with upstream and downstream partners and gather market insights, so that the Company can evaluate feasibility of joint R&D projects with the vendors in a timely manner to seize business opportunities that may arise from low-carbon trends. Medium to long-term: Continuously cultivate talents related to green

					compensates its initial cost.	Increase in cost relating to talents retention: the Company appointed the trust department of Hua Nan Bank to establish the "Employee Stock Ownership Trust Plan" in August 2024, in hopes to help employees' to form or enhance employees' savings and investment habits. For each member of the Trust, an aggregated amount of self-withdrawal from monthly salary and an incentive disbursed by the Company with ratio range from 1:1 to 1:1.1 ratio. In December 2024, the Company's employee stock option plan was approved by regulators, which then issued in 2025Q1-Q2. The above provides the summary of most recent and future talents retaining plans.	product solutions and ensure we offer employee benefits and salary that are pari passu with the Company's peers, or introduce more attractive compensation packages to retain talents.
	10	Extreme Climate Events	Short-term (<3 years)	Medium	The company's main warehouses and services are mainly locating in Asia, including Taiwan, Hong Kong, China and Singapore, other regions include El Paso, Texas, the United States (the cooperation partner has	The Company's warehouse in Hong Kong has encountered shipment delay due to typhoon in 2025, but there was no impact on orders nor losses from the incident. However, losses from business interruptions may still occur in the future, resulting in reduced sales revenue and increased operating costs (repair or replacement of operating equipment):	Short-term: • Establish related policies and obtain ISO certification to ensure employee occupational safety and strengthen the protective resilience of warehouses. • The Group's parent

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				been negotiated, not yet operated), and our main vendors are locating in the United States (majority), Germany, Netherlands and China. Most of the warehouses and vendors are exposed to extreme weathers such as typhoons, heavy rains and floods and heat waves. Due to the imbalance and extreme changes of weather, it causes financial losses such as disruption of the Company's own operations or industry supply chain (operation shutdown, inability to ship goods, inability to delivery raw materials, etc.). The following incidents may occur: 1. Unusual snowstorms that close roads, suspend or delay air and railway operations, power outages,	1. Blackouts or energy rationing may occur due to severe weather, which could result in operating losses. 2. Heat waves may reduce work efficiency or number of working days which could result in operating losses. 3. Heat waves may cause damages to external infrastructure, personnel injury, or potential business interruptions for the Company. 4. In order to actively achieve net-zero emissions by 2050, the cost of transition will increase. 5. Financial losses caused by supply chain disruption due to extreme weather. 6. We mainly focus on analyzing the Group's main operating warehouses which are Taipei Neihu Tanmei Warehouse and Taoyuan Housheng Warehouse in Taiwan; Shatin Warehouse and U-Freight Warehouse in Hong Kong; warehouses in Shenzhen China; and Singapore Warehouse. If the above warehouses face operation interruption due to flooding, delay in	company, the Tanmei Warehouse in Neihu, Taipei and Housheng Warehouse in Taoyuan have implemented the ISO 45001 Occupational Health and Safety Management System. Additionally, the Shatin Warehouse in Hong Kong, Tanmei Warehouse in Neihu, Taipei, and Housheng Warehouse in Taoyuan have implemented the ISO 9001 Quality Management System for Warehousing Services. Arrange protective measures of the warehousing center in advance and react timely to any typhoon, rainstorm or drought warnings issued by

etc. and extreme weather may affect aircraft load capacity, changes in routes or flight delays;
2. Heat waves may cause blackout/energy rationing, transportation interruptions, reduced working days, and physical damage to infrastructure. Moreover, continuous high temperature can increase air conditioning usage, resulting in an increase in electricity bills;
3. It is crucial to evaluate the frequency of typhoons or heavy rains and floods and severity of impact in the said regions. Serious flooding may cause road closures, power outages, flight delays, airport closures, etc., resulting in delivery delays or even supply interruptions. We reference the NGFS

shipping may cause losses in sales or assets. Based on the group's average daily shipping business in 2025 (estimated on a 365-day basis), the estimated losses are summarized as follows:

Warehouse	Estimated Loss / day (USD thousand)
Taipei Neihu
Tanmei	925
Taoyuan
Housheng	326
Shatin, HK	4,511
U-Freight, HK	1,083
Shenzhen,
China	2,268
Singapore	181

Increase in operational cost due to obtaining ISO certificates or other external verifications for strengthening warehouse resilience and safety protection.

Central Weather Administration. Apart from basic protective measures such as packaging protection for transportation of goods, the Company shall proactively request the logistics provider to take precautions in advance to ensure the safety protection transporting goods, to avoid operational interruption, delay or wet cargo damage caused by related possible disasters.
- The Company will continue to observe the evaluate relocations of industrial supply chains and the evolution of extreme climate.

Medium- to long-term
- Regularly inspect and

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| | | | | scenario to stimulate possible outcomes1. The analysis shows that the economic losses in China, the United States, and Germany will increase more than those in Taiwan and Hong Kong in 2030. | | assess natural disaster defense measures and processes at operating locations, including warehouse centers, invest in equipment to bolster short-term defense to minimize losses from natural disasters in the future, fortify hardware defense, and enhance organizational disaster resilience.
• Regularly evaluate the feasibility of additional or moving of warehouses.
• The Company will introduce or invest in equipment, technology, and systems year by year, that are conducive to energy-saving, energy efficiency improvement, and carbon reduction, |
| --- | --- | --- | --- | --- | --- | --- |

							including replacing outdated equipment, digital energy saving, purchasing green electricity, and other such measures, to reduce the energy consumption and carbon emissions.
	14	Climate Change Triggering Increase in Insurance Cost	Short-term (<3 years)	Medium	Due to the emergence of extreme weather events due to climate change, the five major U.S. insurance companies, namely Nationwide Insurance, American Family Life Insurance, National Insurance Company, Erie Insurance and Berkshire Insurance, have decided to terminate their underwriting business in natural disaster risk areas, exclude insurance items caused by different weather events, and increase monthly premiums and	In the past two years, namely 2024 and 2025, the Group's cargo insurance cost accounted for 0.06% of the Group's turnover for both fiscal years. The increase in insurance costs reached 14% yoy in 2025, mainly due to a significant increase of transportation activities to cater procurement and sales as the Group annual sales increased 21% yoy. and also from an incident where stocks were exposed to heavy rains at a transit site. Although the premium increased significantly, the ratio of premiums to revenue increased by only 0.01 percentage points, which was still	Short-term: • Rely on international insurance professional institutions to assist in the arrangement: In response to the Group's operation, the planning of cargo insurance (transportation insurance + inventory storage insurance) is entrusted to the Taiwan branch of Marsh & McLennan Inc (MMC), a professional international insurance brokerage company, to

				deductibles. Insofar, the Company's main cargo insurance, including transportation insurance and storage insurance, has not been rejected by the insurance company. However, due to climate change, the Company is still facing higher insurance costs and increased difficulties in insurance arrangements due to the increase in the loss rate of the insurance company.	deemed within Group's acceptable range. Due to the water and moisture exposure incident during the transportation of goods in 2024, the loss rate of insurance companies in that year increased, resulting in an increase in insurance premium in 2025; However, with the cooperation of the logistics department and cargo contractor, there was no major incidents of cargo exposure caused by extreme weather, insurance renewal for 2026 took place in the end of 2025, and the Group's insurance costs are estimated to be reduced by US$560 thousand (YoY-29%) year-on-year. In addition, due to the good loss ratio in 2025, the Company is expected to receive a premium rebate of approximately US$91,000.	be responsible for planning and arrangement, and currently adopts STP (Stock Through Put) + PD (Property Damage) insurance structure. Covering the goods from the upstream vendor shipment to the warehouse of our affiliated company (including subsidiaries) to the customer or VMI Hub warehouse, including the entire transportation insurance and storage insurance, MMC Taiwan Branch provides industry-related brokerage business, consulting and claims advocacy services, and uses data, technology and analysis to plan and complete the insurance of the

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| | | | | | | entire cargo, and there has been no refusal or inability to arrange cargo insurance.
• Raise awareness and actions to prevent damage:
We will continue to pay attention to climate change factors, enhance the awareness and response actions of damage prevention and obstruction in all warehousing centers and import and export cargo operations, and fully cooperate with insurance companies to put forward improvement suggestions to facilitate the risk assessment of insurance brokers and insurance companies, so as to secure the Group's annual insurance |
| --- | --- | --- | --- | --- | --- | --- |

						arrangements. • Focus on cost-effectiveness and strive for premium returns: We will continue to pay attention to the impact of premium increases and dilution of profits, strengthen product sales portfolios and optimize inventory management, conduct cost-benefit analysis, and include insurance costs in the assessment, strengthen damage prevention actions, strive to reduce the risk rate (especially transportation insurance), and strive for a premium refund mechanism under a certain loss rate from insurance companies. Medium- to long-term • We will continue to rely on professional

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						insurance brokers to use data, technology and analysis to arrange Group's insurance planning, maintain good communication with insurance companies, and adopt damage prevention suggestions, to enhance the company's resilience, assess the suitability of its operating base, and avoid the possibility of insurance refusal. • The product structure should be adjusted in a timely manner to maintain the profitability and scale of operation of each product line to help absorb the increase in insurance costs and maintain the overall profitability performance of the

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Note:
- According to the Network of Central Banks and Supervisors for Greening the Financial System (NGFS) scenarios analysis outcomes, by adopting the existing policy simulation for 2020 (CAT current policies scenario), the increase in average economic losses caused by typhoons and floods compared with the base year 2015 are summarized as below:
Taiwan : Typhoon 2025 2% ; 2030 2.9% ; 2055 8% ; Flood 2025 , 2030 negative growth rate : 2055 10.9% .
Hong Kong : Typhoon 2025 2.5% ; 2030 3.8% (long term up to 14% increase) ; No data on flood .
China : Flood 2025 15% ; 2030 20.3% ; 2055 52.8% .
US : Flood 2025 23.9% ; 2030 32.1% ; 2055 20.7% .
Germany : Flood 2025 21.7% ; 2030 26.4% ; 2055 85.5% .

Climate Change Related Opportunities

Code	Topic	Timeframe	Exposure level	Description of opportunity impact scenarios	Potential financial impact caused by the incident
4	Low-Carbon Product/Service Opportunities and Change inf Customer Preferences	Short-term (<3 years)	Medium	In response to the global trend of decarbonization, the company needs to have sufficient technical support and agency rights of relevant products to meet customer needs for low-carbon products and green products, thereby strengthening the Company's contributions to low-carbon products technical support, therefore to add value to both our vendors and clients by the Company's ability of demand	1. Operating costs will increase in the short to medium run due to product screening, testing and providing customer technical support or assisting in customized solutions.
2. With the gradual penetration of low-carbon technology applications, there is an opportunity to sell more high-efficiency	1. Expand product portfolio and to focus on low-carbon solutions
• Introduction of low-power consumption components: gain industry insights and strive for opportunities such as low-power processors, low-energy sensors and energy-saving ICs to meet the market demand for energy-saving products.
• Cooperate in the development of low-carbon technologies: Work with upstream OEMs or downstream customers to develop low-carbon or high-power product solutions to enhance market competitiveness.

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| | | | | creation.
Due to the increasing demand for low-carbon products and services, the Company needs to develop and provide low-carbon solutions, increase the proportion of recycled materials, or introduced innovative carbon reduction technologies to meet customers' needs and preferences for low-carbon products, resulting in revenue growth and strengthening sustainable competitiveness. | and low-power consumption components that meet new needs, which can increase top line revenue in the medium and long term. This may also improve gross profit margin if such product line creates higher added value.
Winning customer recognition in the medium and long term, the company's commitment to carbon footprint and carbon reduction performance products and services. This will help mitigate the possibility of fines or penalties caused by incomplete or untimely greenhouse gas emission information disclosure. | 2. Enter the new energy and green technology market
• Explore market demand: The rapid growth of the electric vehicle industry has driven the demand for electronic components related to electric vehicles, such as battery management systems (BMS) and semiconductors related to charging piles. The Company shall continue to cultivate talents to provide customized solutions.
• Expand the customer base: gain market insights and navigate new energy technologies (such as solar energy, wind energy, hydrogen energy) that require high-efficiency and low-energy consumption semiconductor components, such as power management ICs, power semiconductors, sensors, etc., learn about new product development plans of existing customers in real time, and develop new customers in new application industries.
3. Establish carbon emission tracking data and transparency
• Carbon Emission Tracking and Reporting: To assist customers in |
| --- | --- | --- | --- | --- | --- | --- |

						understanding the carbon footprint of products, the Group has started to use digital tools provided by an expert system to actively collect organizational greenhouse gas inventory. BSI Taiwan Branch conducted external verification of the parent company's 2024 GHG inventory data and obtain ISO14064-1 certificate in Q1, 2025. Such external verification will be conducted on the Group level in 2026 for its 2025 data that includes the parent company and the subsidiaries. This will optimize supply chain carbon emissions and transparency. • Strengthen supply chain collaboration: Actively cooperate with upstream manufacturers and downstream customers to jointly formulate low-carbon plans to achieve carbon reduction in the supply chain.
	5	Entry into New Markets	Short-term (<3 years)	Medium	As the world responds to climate change and the promotion of net-zero emission goals, governments around the world are accelerating energy transition policies and guiding industries to invest in low-	Revenue: Expanding into new markets is expected to drive product sales growth, increase design-in success rates, and expand revenue scale. Continue to promote relevant measures with six strategic axes as the core: 1. Strengthen the product portfolio layout for climate applications – Focus on emerging application needs derived from climate change, deepen the product line layout in the fields of smart energy (such

				carbon, energy-saving, and electrification applications through regulations, subsidies, and market mechanisms. Under this trend, customer demand for smart energy management, climate-sensing monitoring, energy storage systems, electric vehicles, and high-efficiency power solutions continues to grow, and product design also pays more attention to energy efficiency, environmental compliance, and sustainable performance. If the company can use its existing agency product line and technology integration capabilities to lay out relevant application markets in advance and deepen its technical services, it will have the opportunity to enter the emerging climate application market, enhance design-in opportunities, and thereby expand revenue sources and optimize the	Gross profit: High technical thresholds and value-added services help optimize product portfolio and gross profit structure. Cost: Short-term investment in R&D, stocking, and supply chain resilience building, resulting in increased operating costs and capital expenditures. Cash flow: Business diversification can help reduce the risk of business cycle fluctuations and improve cash flow stability.	as smart meters, energy storage systems, inverter control, microgrid integration, etc.) and climate sensing monitoring IoT (such as weather monitoring, air/environmental quality, soil monitoring, etc.), and strengthen the Company's competitive advantage in the energy transition and environmental monitoring markets. 2. Establish resilient supply chain capabilities – Increase stock level of ICs for key applications (such as MCUs, power devices, storage devices, etc.), establish multi-regional warehousing configurations to diversify climate and regional risks, and implement logistics tracking and climate warning systems in the long term to improve supply chain transparency and adaptability. 3. Provide FAE professional technical consulting and value-added services – shift from price competition to technical value-oriented, provide professional technical support and collaborative development with customers, and accelerate the timeline from design to mass production; Assist customers in

				product portfolio structure.		passing product certifications such as EMC/IP and timely recommend alternative components with more sustainable or low-energy consumption characteristics; Provide supply chain risk assessment, carbon footprint, product reliability and other sustainability information to enhance product added value and customer stickiness. 4. Develop high-efficiency energy conversion systems – In response to the surge in demand for AI computing power, the development of next-generation high-efficiency power conversion technologies (such as 800V high-voltage direct current (HVDC), solid-state transformer (SST), and redundant battery module (BBU). etc.), improve energy conversion efficiency and power management capabilities, and support data centers to achieve energy conservation, consumption reduction, and carbon reduction goals. 5. Carefully select environmentally friendly components to help customers to practice green products – provide high-quality components that comply with

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						environmental regulations such as RoHS, REACH, FCC/CE, etc., to ensure that customers' products meet technical performance and environmental friendliness requirements; Strengthen the concept of green design, introduce sustainable elements at the R&D stage for customers, help them create market-competitive low-carbon products, and create value for sustainable development. Integrate product lines to promote electric vehicle and electric vehicle design solutions – Integrate relevant product lines and technical resources to provide integrated design solutions for electric vehicles to help customers create competitive electric transportation applications. By promoting the electrification of transportation to gradually replace fuel vehicles, the Company will navigate business opportunities in the low-carbon transportation market while reducing greenhouse gas emissions in the transportation sector and supporting the goal of sustainable transportation transformation.

3. Describe the financial impact of extreme weather events and transformative

Regarding the financial impact of extreme weather (extreme weather event) and transformation actions (Sustainable Aviation Fuel, SAF, Transition Demand for Low-Carbon Products and Services and Change in Customer Preferences, and Climate Change Triggering Increase in Insurance Cost), details are as explained in Item 2 above.

4. Describe how climate risk identification, assessment, and management processes are integrated into the overall risk management system.

1. In order to implement the risk management mechanism, strengthen the risk assessment and supervise the risk-taking ability, the “Policy and Procedures of Risk Management” formulated by the Company had already been approved by the resolution of the Board of Directors on June 29, 2021 as the basis for the implementation of risk management. In September 2022, in accordance with the “RiskManagement Best Practice Principles for TWSE/TPEx Listed Companies” promulgated by the Taiwan Stock Exchange, the Company comprehensively revised the Policy and Procedures again, and approved by the resolution of Board of Directors on September 28, 2022. In addition, on April 28, 2023, part of the text was amended due to practical management needs, and the issue of climate change was included in the Policy and Procedures. The most recent revision was made on May 6, 2025, to align with amendments to the Sustainable Development Committee’s organizational regulations and practical needs to serve as the highest guiding principle for the Company's risk management.

2. The Company, considering its size, business characteristics, risk nature, and operational activities, has established a comprehensive risk governance and management framework. Through the participation of the Board of Directors, functional committees, and senior management, we align risk management with the company's strategies and objectives, identify major risk items, and enhance the comprehensiveness, foresight, and integrity of risk identification results. This framework is then communicated and implemented throughout the organization, along with corresponding risk controls and responses, to reasonably ensure the achievement of the company's strategic goals. The Company's risk management procedures include at least five major factors: risk identification, risk analysis, risk assessment, risk response, and supervision and review mechanism. The implementation process and results are recorded, reviewed and reported through appropriate mechanisms, and properly retained. For future reference, the compiled risk information is reported to the Sustainable Development Committee and the Board of Directors at least twice a year, and a dynamic management and reporting mechanism is established to supervise the effective implementation of risk management. For the disclosure of relevant risk management information, the Company discloses risk management-related information on its website, Market Observation Post System, annual report or sustainability report for external stakeholders’ reference and continues to update the information.

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1. Risk Identification

To adopt process analysis, situation analysis, questionnaire survey, PESTLE analysis, etc., To adopt process analysis, situations analysis, questionnaire survey, PESTLE analysis, etc., to extensively identify potential risks that may become barriers to goal achievements or incur losses or adverse effects.

2. Measurement Standards of Risk Analysis

To use quantitative or qualitative measurement standards to analyze the probability and impact of risk events to assess the level of risk exposure.

3. Risk appetite (Risk Tolerance)

To determine risk appetite (risk tolerance) and risk response measurements, and submit to the Sustainable Development Committee for approval as the basis for subsequent risk assessment and risk response.

4. Risk Assessment

To determine the priority level of the risk events by analyzing the risk analysis results and risk appetite and uses it as reference for subsequent response options.

5. Risk Responses

To determine the methods of its risk responses based on its strategic goals, focuses of internal and external stakeholders, risk appetite and resources available, in order to strike a balance between goal achievement and cost effectiveness. The relevant risk treatment plans formulated shall ensure that the responsible personnel's understanding and execution of relevant matters and continue to monitor the implementation of the risk treatment plans.

6. Risk Supervision and Review

To ensure an effective operation of risk management review procedures and relating risk countermeasures and include the review results in the performance assessments and performance reports. Risk management shall be linked to key procedures in the organization in order to ensure effective monitoring and improve the effectiveness of risk management implementation.

Risk management operation and disclosure for 2025 can be found on Company's website: https://www.weikeng.com.tw/content.php?no=88

5. If scenario analysis is used to assess resilience to climate change risks, the scenarios, parameters, assumptions, analysis factors and major financial impacts used should be described.	Description of risk impact scenarios, parameters, assumptions, analysis factors and major financial impacts used are explained in Item 2 above.
6. If there is a transition plan for managing climate-related risks, describe the content of the plan, and the indicators and targets used to identify and	In response to the global trend of increasing demand for low-carbon and green products, the Company requires sufficient application support services and control over relevant product agency rights to meet customer needs for low-carbon and green products. This will strengthen our technical contributions to low-carbon products and maintain the value of demand creation between manufacturers and customers.
1. Expand product portfolio and to focus on low-carbon solutions
(1) Introduction of low-power consumption components: gain industry insights and strive for opportunities such as low-power processors, low-energy sensors and energy-saving ICs to meet the market demand for energy-saving products.
(2) Cooperate in the development of low-carbon technologies: Work with upstream OEMs or downstream customers to develop low-carbon or high-power product solutions to enhance market competitiveness.
2. Enter the new energy and green technology market

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| manage physical risks and transition risks. | (1) Explore market demand: The rapid growth of the electric vehicle industry has driven the demand for electronic components related to electric vehicles, such as battery management systems (BMS) and semiconductors related to charging piles. The Company shall continue to cultivate talents to provide customized solutions.
(2) Expand the customer base: gain market insights and navigate new energy technologies (such as solar energy, wind energy, hydrogen energy) that require high-efficiency and low-energy consumption semiconductor components, such as power management ICs, power semiconductors, sensors, etc., learn about new product development plans of existing customers in real time, and develop new customers in new application industries.
3. Establish carbon emission tracking data and transparency
(1) Carbon Emission Tracking and Reporting: To assist customers in understanding the carbon footprint of products, the Group has started to use digital tools provided by an expert system to actively collect organizational greenhouse gas inventory. BSI Taiwan Branch will first conduct external verification of the parent company’s 2024 GHG inventory data and obtain ISO14064-1 certificate if granted in Q1, 2025. Such external verification will be conducted on the Group level in 2026 for its 2025 data that includes the parent company and the subsidiaries. This will optimize supply chain carbon emissions and transparency.
(2) Strengthen supply chain collaboration: Actively cooperate with upstream manufacturers and downstream customers to jointly formulate low-carbon plans to achieve carbon reduction in the supply chain.
The Company follows the TCFD framework to establish climate change-related goals and track corresponding indicators. For greenhouse gas-related information, please refer to Items 8 and 9. Other goals and indicators are as follows:
1. Water Conservation: To achieve an annual reduction of 1% to 2% for water withdrawal intensity compared to the base year (2024). | | |
| --- | --- | --- | --- |
| Year | Water withdrawal (Million liters) | Taiwan parent company’s annual sales (NT$ million) | Water withdrawal intensity (Million liters/NT$ million) |
| 2025 | 4.90 | 45,630.65 | 1.07x10⁻⁴ |
| 2024 | 4.59 | 44,564.88 | 1.03x10⁻⁴ |
| YoY | | - | +3.88% |
| Despite continuous efforts in water resource management and promoting water conservation, the total water withdrawal in 2025 was 4.9 million liters, posting an increase of 0.31 million cubic meters compared to the year 2024, representing an increase of 6.75%, with the density increased by 3.88%. The main reason was that the building housing of The Company’s Taipei Neihu headquarters is relatively old, resulting in roof leakage. The building management committee urgently arranged repairs, which required four rounds of water testing, as well as repairs to a malfunctioning submersible pump in the water tank. These maintenance activities consumed additional water, and as a member of the building, The Company shared the water usage. In | | | |

addition, the business scale expanded in 2025, and the number of employees also increased. Efforts will continue to achieve the annual management goal of reducing water withdrawal intensity by $1 - 2\%$ compared to the base year (2024).

Waste Reduction: The Company attaches great importance to waste management and requires the administration unit reviews the general waste disposal status and output of each business location. In the event of an abnormal amount of waste, each unit is requested to propose cause analysis, review and improvement. We aim to achieve the goal of reducing the waste intensity by $1\sim 2\%$ compared to the base year (2024).

Year	Toxic (ton)	Non-toxic (ton)(Note)	Parent Company Annual Sales (NT$ million)	Waste Intensity (ton/ NT$ million)
2025	0	136.01	45,630.65	29.81 x10-4
2024	0	133.75	44,564.88	30.01 x10-4
YoY	-	+1.69%	-	-0.67%
Note: Sources of general waste generation: Based on the average daily general waste generation per person announced by the Ministry of Environment, Executive Yuan https://statis.moenv.gov.tw/epanet/; The Ministry of Environment has not yet counted the amount generated in 2025; therefore, the 2024 data is still used (Taipei 1.158 kg/person, Taoyuan 1.444 kg/person, Hsinchu 1.7 kg/person, Taichung 1.484 kg/person, Kaohsiung 1.68 kg/person). Due to the update of the 2024 data, the total amount of general waste generated across all Weikeng operating sites for the year 2024 has been updated accordingly.

The total of general waste was 136.01 tons in 2025. For scrapped semiconductor components, electronic waste contains valuable metals such as gold, silver, palladium, and platinum, hence qualified manufacturers are entrusted to recycle or reprocess, and obliged to provide relevant treatment process certificates for the Company's follow-up, etc., an increase of 2.26 metric tons compared to 2024, which is equivalent to $1.69\%$ increase in volume, and a decrease of $0.67\%$ in density. This is mainly due to the increase in the average daily generation of general waste per person announced by the Ministry of Environment of the Executive Yuan (taking Taipei City as an example: $1.086\mathrm{kg}$ in 2023 and $1.158\mathrm{kg}$ in 2024, an increase of $6.63\%$ ) and the increase in business scale in 2025, and the increase in the number of employees.

Green Product R&D Expenditure: Weikeng has invested in R&D resources for a long time, and is able to provide timely technical support in the relevant application fields of the IC components of its franchise, developing product solutions to meet the future application needs of customers. This is the demand creation capability emphasized by Weikeng, as it is central to Weikeng's competitiveness. As the semiconductor industry chain adapts to sustainable development and climate change issues, it may bring green product business opportunities. Weikeng will actively cooperate with upstream vendors in technology development and continue to invest in technology R&D resources and capabilities in the IC application market for green products, in order to promote green product solutions to downstream customers in a timely manner, and make Weikeng an indispensable member of the green value chain in the semiconductor industry. The Company's total R&D expenditure in 2024 (mainly on the salaries of R&D personnel and software and

	hardware equipment) amounted to NT$130,956 thousand, among which the related green product R&D expenditures accounted for 22.17% of the total R&D expenditures, meeting the target of at least 20%.
7. If internal carbon pricing is used as a planning tool, the basis for setting the price should be stated.	To implement the climate change-related opportunity and risk management mechanism, the Company has focused on the 4 pillars of the Task Force on Climate-related Financial Disclosures (TCFD): governance, strategy, risk management, and metrics and targets. The Company considers enjoying a clean, healthy, and sustainable environment to be a basic human right, hence its climate risk management and sustainable goals are reinforced in a bid to achieve the goal of controlling global warming by 1.5°C and realizing “climate neutrality”
The Company has formulated a 3-stages measure:
Stage 1: Identify the risks and opportunities of climate change, and assess the possibility of occurrence and impact/benefit of the risks and opportunities (including financial impact analysis), in order to evaluate the risk exposure and opportunity value. Furthermore, risks and opportunities are classified into short, medium, and long-term.
Stage 2: Progressively quantify the financial impact of climate change for scenario analysis and link ESG with manager performance.
Stage 3: Evaluate internal carbon pricing in the future.
8. If climate-related targets have been set, the activities covered, the scope of greenhouse gas emissions, the planning horizon, and the year should be specified. If carbon credits or renewable	Greenhouse Gas Reduction Strategies and Plans: We will continue to adopt the 1.5°C emission reduction approach as the basis for internal decarbonization management, driving a low-carbon transformation, exploring innovative green energy delivery services, and maintaining mutual support with value chain partners to promote the growth of a low-carbon economy.
(1) Short-Term: Fully optimize energy management by replacing traditional lighting with energy-efficient light tubes/high-efficiency LED lamps, achieving electricity-saving and carbon reduction goals. At the same time, actively introduce energy-saving technologies and measures to improve energy use efficiency, further reducing carbon emissions.
(2) Medium and Long-Term: Focusing on supply chain carbon reduction collaboration, partnering with suppliers to promote green production and jointly establishing a low-carbon supply chain system. To minimize the environmental impact of logistics and transportation, we will explore low-carbon transportation models, such as using electric vehicles and other alternative energy transportation tools, to achieve carbon emission reductions during transportation processes.

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energy certificates (RECs) are used to achieve relevant targets, the source and quantity of carbon credits or RECs to be offset should be specified.
9. Greenhouse gas inventory and assurance status and reduction targets, strategy, and concrete action plan (separately fill out in points 1-1)	1. As of the end of 2025, the Company’s paid-in capital amounted to NTD 4.802 billion, which has not yet reached NTD 5 billion. Nevertheless, the Company has proactively planned and implemented relevant measures in advance in accordance with the regulatory timeline applicable to companies with paid-in capital ranging from NTD 5 billion to NTD 10 billion. Accordingly, based on the “Roadmap for the Sustainable Development of TWSE and TPEx Listed Companies” issued by the Financial Supervisory Commission in March 2022, the Company’s Sustainable Development Committee has approved the Greenhouse Gas (GHG) inventory and verification schedule of the Company and its consolidated subsidiaries - "Detailed Timetable for Inventory and Verification of Greenhouse Gas of the (Parent) Company and the Group" and "Organizational Structure and Responsibilities of the Inventory" and forwarded it to the Board of Directors for approval.
2. GHG quantification and external verification Summary:
(1) Weikeng – the Parent Company GHG quantification and external verification
In 2024, the Parent Company conducted GHG inventory on the significant items of Category 1~6 of Scope 1~3 and was verified and validated by the British Standards Institution (BSI Group Taiwan branch), whom dispatched personnel for on-site audit and verification in March, 2025. The verification process was in accordance with ISO 14064-3:2019 and followed the standards of ISO 14064-1:2018. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) followed the conclusion of "validation and agreed-upon procedures, AUP". The Opinion Statement issued by the BSI was received in April, 2025 (Opinion Statement No. GHGEV 817395). The validated data of 2024 were established as the base year for the GHG of Weikeng (the Parent Company) and disclosed on

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the official website. In 2024, the verified and validated carbon emissions of the Parent Company were 1,973.75 metric tons of $\mathrm{CO}{2}\mathrm{e}$ , which is equivalent to a GHG emission intensity (total emissions/individual turnover) of 0.0443 metric tons $\mathrm{CO}{2}\mathrm{e}$ per NT$1 million.

In 2025, the Parent Company conducted GHG inventory on the significant items of Category 1~6 of Scope 1~3 and was verified and validated by the British Standards Institution (BSI Group Taiwan branch), whom dispatched personnel for on-site audit and verification in March, 2026. The verification process was in accordance with ISO 14064-3:2019 and followed the standards of ISO 14064-1:2018. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) were verified at the "limited assurance" level. The Opinion Statement issued by the BSI was received in April, 2026 (Opinion Statement No. CFV 817398). In 2025, the verified and validated carbon emissions of the Parent Company were 2,696.48 metric tons of $\mathrm{CO}{2}\mathrm{e}$ , which is equivalent to a GHG emission intensity (total emissions/individual turnover) of 0.0591 metric tons $\mathrm{CO}{2}\mathrm{e}$ per NT$1 million.

(2) Weikeng - the Subsidiaries (Consolidated) GHG quantification and external verification

In 2025, the Subsidiaries conducted GHG inventory on the significant items of Category 1~6 of Scope 1~3 and was verified and validated by the British Standards Institution (BSI Group Taiwan branch), whom dispatched personnel for on-site audit and verification in March, 2026. The verification process was in accordance with ISO 14064-3:2019 and followed the standards of ISO 14064-1:2018. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) were verified at the "limited assurance" level. The Opinion Statement issued by the BSI was received in April, 2026 (Opinion Statement No. CFV 817398). In 2025, the verified and validated carbon emissions of the Parent Company were 5,596.62 metric tons of $\mathrm{CO}{2}\mathrm{e}$ , which is equivalent to a GHG emission intensity (total emissions/individual turnover) of 0.0515 metric tons $\mathrm{CO}{2}\mathrm{e}$ per NT$1 million. The validated data of 2025 were disclosed and established as the base year for the GHG of Weikeng Group.

The GHG emission for the past 2 years:

Weikeng-Parent Company and all Subsidiaries' (consolidated) Greenhouse Gas Emissions and Intensity
Company	Scope	Category	Description	Unit	2024	Intensity (tCO2e / NT$ million)	2025	Intensity (tCO2e / NT$ million)
Parent Company	Scope 1	Category 1	Direct greenhouse gas emissions	tCO2e	51.23		49.90

	Scope 2	Category 2	Indirect greenhouse gas emissions from energy	tCO2e	465.85		442.25
Total: Scope 1+ Scope 2	tCO2e	517.07	492.15
Subsidiaries (consolidated)	Scope 1	Category 1	Direct greenhouse gas emissions	tCO2e	N.A.	109.43
Scope 2	Category 2	Indirect greenhouse gas emissions from energy	tCO2e	N.A.	502.86
Total: Scope 1+ Scope 2	tCO2e	N.A.	612.29
Total: Scope 1+ Scope 2	tCO2e	N.A.	N.A.	1,104.44	0.0102
Parent Company	Scope 3	Category 3	Indirect greenhouse gas emissions from transportation	tCO2e	1,337.12		2,060.96
Category 4	Indirect greenhouse gas emissions from products used by the organization	tCO2e	119.56	143.37
Total: Scope 3	tCO2e	1,456.67	2,204.33
Subsidiaries (consolidated)	Scope 3	Category 3	Indirect greenhouse gas emissions from transportation	tCO2e	N.A.	1,698.82
Category 4	Indirect greenhouse gas emissions from products used by the organization	tCO2e	N.A.	589.03
Total: Scope 3	tCO2e	N.A.	2,287.85
Total: Scope 3	tCO2e	N.A.	N.A.	4,492.18	0.0413
Note:1. In 2025, the Group's revenue amounted to NT$108,716.38 million.2. The Group's inventory boundary covers the Taiwan Parent Company and all consolidated Subsidiaries (Singapore, Hong Kong, and China).

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	3. The inventory scope includes Category 1, Category 2, and Categories 3–6. Among these, Category 3.4 (Client and visitor transportation), Category 5 (Indirect greenhouse gas emissions from using products of the organization), and Category 6 (Indirect greenhouse gas emissions from other sources) are excluded from the table above due to their insignificance. Furthermore, the inventory utilizes Global Warming Potential (GWP) values from the IPCC 2021 Sixth Assessment Report (AR6).
	4. The GHG inventory covers seven types of greenhouse gases: Carbon dioxide (CO2), Methane (CH4), Nitrous oxide (N2O), Hydrofluorocarbons (HFCs), Perfluorocarbons (PFCs), Sulfur hexafluoride (SF6), and Nitrogen trifluoride (NF3).
	5. In 2024, the Taiwan Parent Company completed external verification by BSI Taiwan Branch. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) followed the conclusion of "validation and agreed-upon procedures, AUP". The Opinion Statement issued by the BSI was received in April, 2025 (Opinion Statement No. GHGEV 817395).
	6. The Weikeng Subsidiaries (consolidated) completed the first formal inventory in 2025. In 2026, the Taiwan Parent Company and the Subsidiaries (consolidated) has been externally verified by BSI Taiwan Branch. Scope 1 and 2 (Categories 1 and 2) were verified at the "reasonable assurance" level (unqualified opinion), while Scope 3 (Categories 3 to 4) were verified at the "limited assurance" level. The Opinion Statement issued by the BSI was received in April, 2026 (Opinion Statement No. CFV 817398).
	7. Scope 2 mainly includes purchased electricity. The 2025 electricity emission factors are cited as follows:
	(1) Taiwan: 0.474 kg CO2e/kWh, as published by the Energy Administration, Ministry of Economic Affairs for 2024. The 2025 data adopts the official electricity emission factor of 0.474 kg CO2e/kWh for 2024 announced by the Energy Administration. For 2024, the calculation adopts the 2023 emission factor.
	(2) Hong Kong: 0.38 kg CO2e/kWh, cited from the CLP 2024 Climate-related Disclosures Report.
	(3) China: 0.5777 CO2e/kWh, cited from the Ministry of Ecology and Environment of the PRC (Announcement on the 2024 Grid Emission Factors, Oct 23, 2025).
	(4) Thailand: 0.383 CO2e/kWh, cited from the Energy Policy and Planning Office (EPPO), Ministry of Energy.
	(5) Singapore: 0.408 CO2e/kWh, cited from the Energy Market Authority (EMA).
	(6) Malaysia: 0.740 CO2e/kWh, cited from the 《Grid Emission Factor (GEF) for the Electricity Grids in Malaysia》 published by the Energy Commission (Suruhanjaya Tenaga) of Malaysia.
	8. GHG emissions are primarily calculated using the "Emission Factor Method," supplemented by the "Mass Balance Method." In addition to the sources used in 2024, new conversion factor sources for 2025 include: the Taiwan High Speed Rail (THSR) website, Carbon Footprint Information Network, ICAO Carbon

Emissions Calculator (ICEC), EPPO of Thailand, EMA of Singapore, Energy Commission of Malaysia, NDRC 2014 Guidelines for GHG Accounting and Reporting for Coal Production Enterprises, and the China Life Cycle GHG Emission Factor Database of China.

For the standards, methodologies, assumptions, and calculation tools used in the 2024 inventories, please refer to sections 3.4 (Climate Change Mitigation) and 3.5 (Environmental Protection) of the 2024 Sustainability Report.
Greenhouse Gas Reduction Targets: The parent company of Weikeng has set a short-term goal (1-2 years), using 2024 as the base year, to reduce Scope 1 & 2 emissions across all operational sites by 1-2%.

Scope	Category	Items	Unit	2024		2025
				Emission	Intensity (tCO2e / NT$ million)	Emission	Intensity (tCO2e / NT$ million)
Scope 1	1	Direct Emission	tCO2e	51.23	0.00115	49.90	0.00109
Scope 2	2	Indirect Emission	tCO2e	465.85	0.01045	442.25	0.00969
(Scope 1 + Scope 2) Total Emissions			tCO2e	517.07	0.01160	492.15	0.01079
Reduction percentage			-	-	-	-4.82%	-6.98%

Note:
1. The 2025 GHG data has been externally verified by BSI.
2. 2024 Parent Company annual sales for: NT$44,564.88 million; 2025 Parent Company annual sales: NT$45,630.65 million.

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(VI) The Company's implementation of ethical corporate management and the differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and the reasons therefor for 2025

Evaluation item	State of operations			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
I. Establishment of the ethical corporate management policy and program(I) Has the Company formulated an ethical corporate management policy approved by the Board of Directors, and are the policy and practice of ethical corporate management stated in the Company's regulations and external documents, as well as the commitment of the Board of Directors and the senior management to actively implement the policy?	✓		The Company has established and, as appropriate, timely revised the "Code of Ethical Conduct", "Ethical Corporate Management Best Practice Principles," and "Procedures for Ethical Management and Guidelines for Conduct" approved by the Board of Directors in accordance with regulatory directives from supervisory authorities, which provide high ethical standards for all employees and are disclosed in the Company's official website in both Chinese and English. It is of paramount importance that the Board of Directors and management adopt the highest standards of integrity and ethics in the management of the Company and the work conduct of its employees, prohibiting bribery, corruption, deception and any other forms of improper conduct. Each employee must adhere to the ethical management policy. In 2024, we introduced the "Procedures for Ethical Management and Guidelines for Conduct", which specifically outline the matters that our personnel should pay attention to while performing their duties. For details on the main content and scope, please refer to Section (III) under "I. Establishment of the ethical corporate management policy and program".	No material difference
(II) Has the Company established a mechanism for evaluating the risk of unethical conduct, and does it regularly analyze and evaluate the activities in its scope of business with a higher risk of unethical conduct, and, based on this, has it formulated a plan to prevent unethical conduct, which covers at least the preventive measures for the conduct set out in Paragraph 2 of Article 7 of the "Ethical Corporate Management Best			In order to prevent any unethical conduct, employees must disclose any conduct that has or may have the potential to undermine these Principles, such as actual or potential conflicts of interest. Key employees and senior management must regularly declare their compliance with these Principles. The Company requires all customers, suppliers and partners to declare in writing that they will not engage in any fraudulent or induced unethical conduct in their business dealings with the Company or with management and employees. In addition, the Company also stipulates in Article 11 of the Labor code the relevant penalties for violations of ethical management. If an employee commits fraud, embezzlement of public funds, bribes or commissions, the Company may terminate the employment relationship without notice and may claim damages according to law, and in serious cases, they may be dismissed from office.	No material difference

Evaluation item	State of operations
	Yes	No	Summary description
Practice Principles for TWSE/TPEx Listed Companies”?
(III) Has the company clearly provided the operating procedures, conduct guidelines, disciplines for violations and a grievance system in its program to prevent unethical acts and have these been implemented, and has the formally disclosed program been regularly reviewed and amended?	✓		The Company engages in commercial activities following the principles of fairness, honesty, faithfulness, and transparency, and in order to fully implement a policy of ethical management and actively prevent unethical conduct, the Company has formulated and timely revised the "Code of Ethical Conduct", "Ethical Corporate Management Best Practice Principles", and "Procedures for Ethical Management and Guidelines for Conduct" approved by the Board of Directors in accordance with the provisions of the Ethical Corporate Management Best Practice Principles for TWSE/GTSM-Listed Companies and the applicable laws and regulations of the places where the Company and its business groups and organizations operate, with a view to providing all personnel of this Corporation with clear directions for the performance of their duties. The main contents include:
1. Applicable subjects ;
2. Unethical conduct ;
3. Types of benefits ;
4. Responsible unit and duties ;
5. Prohibition against providing or accepting improper benefits ;
6. Procedures for handling the acceptance of improper benefits ;
7. Prohibition of and handling procedure for facilitating payments ;
8. Procedures for handling political contributions ;
9. Procedures for handling charitable donations or sponsorships ;
10. Recusal ;
11. Special unit in charge of confidentiality regime and its responsibilities ;
12. Prohibition against unfair competition ;
13. Prevention of damage caused by products and services to stakeholders ;
14. Prohibition against insider trading and non-disclosure agreement ;
15. Compliance and announcement of policy of ethical management ;
16. Ethical management evaluation prior to development of commercial relationships ;
17. Statement of ethical management policy to counterparties in commercial dealings ;
18. Avoidance of commercial dealings with unethical operators ;	No material difference

Evaluation item	State of operations			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			19. Stipulation of terms of ethical management in contracts ;20. Handling of unethical conduct by personnel of the Company ;21. Actions upon event of unethical conduct by others towards the Company ;22. Internal awareness sessions and establishment of a system for rewards, penalties, and complaints, and related disciplinary measures.The Company regularly publicizes the corporate governance of ethical corporate management at monthly operation meetings (once in each half-year) or employee training sessions. There is also a whistleblower reporting and appeal system in place to promote ethical corporate management and self-discipline.
II. Implementation of ethical corporate management(I) Does the Company evaluate the ethical records of its counterparties and specify the ethical conduct clauses in the contracts signed with the counterparties?	✓		1 The Company holds monthly operation meetings and requires participants to communicate our ethical corporate management requirements to all business partners. In addition, every business contract contains ethics-related clauses. If these clauses are violated, the Company may terminate the partnership at any time without any other obligation or compensation.2 The Company's main vendors are major international IDM or fabless plants that have already invested management resources in the 5 major aspects of labor, health and safety, the environment, ethical norms, and management systems, to comply with the regulatory requirements of RBA/Electronics Industry Citizenship Coalition (EICC). As the distributor of these upstream vendors, we will continue to consolidate downstream customers and partners in the entire supply chain to pay attention to social and environmental issues.3 In terms of non-vendor suppliers (contractors and common service providers), the "Supplier Code of Conduct" was approved by the Board of Directors on May 14 2020. Up until the end of 2025, a total of 105 non-vendor suppliers/contractors have signed the Letter of Undertaking for Compliance with Responsible Business Alliance (RBA), and which general content of the Letter: The Company reiterates the importance of integrity and honesty in the business cooperation between the two parties. Weikeng firmly prohibits any corruption and/or bribery activities, and has the same requirements for its various businesses and its third-party suppliers. Weikeng will never condone accepting or giving gifts, presents or entertainment that may be considered as bribery, and has explicitly requested its employees (including their family members, relatives and friends) not to accept such gifts, presents or entertainment.4 .As of the end of December 2025, a total of 33 vendors have signed distributor contracts with the Company that include anti-	No material difference
			marketing and marketing. The Company's main vendors are major international IDM or fabless plants that have already invested management resources in the 5 major aspects of labor, health and safety, the environment, ethical norms, and management systems, to comply with the regulatory requirements of RBA/Electronics Industry Citizenship Coalition (EICC). As the distributor of these upstream vendors, we will continue to consolidate downstream customers and partners in the entire supply chain to pay attention to social and environmental issues.
III. Implementation of the legal contract	✓		1 The Company holds monthly operation meetings and requires participants to communicate our legal contract to all business partners. In addition, every business contract contains ethics-related clauses. If these clauses are violated, the Company may terminate the partnership at any time without any other obligation or compensation.2 The Company's main vendors are major international IDM or fabless plants that have already invested management resources in the 5 major aspects of labor, health and safety, the environment, ethical norms, and management systems, to comply with the regulatory requirements of RBA/Electronics Industry Citizenship Coalition (EICC). As the distributor of these upstream vendors, we will continue to consolidate downstream customers and partners in the entire supply chain to pay attention to social and environmental issues.	No material difference

Evaluation item	State of operations			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			corruption/anti-bribery) and other clauses of similar meaning, and the content also requires the two parties to prohibit any dishonest behavior such as bribery during the commercial cooperation.5. As of the end of December 2025, a total of 326 customers of the Company have signed relevant integrity commitments and other similar integrity requirements with the Company, and the content also requires the two parties to prohibit any dishonest behavior such as bribery during the commercial cooperation.
(II) Does the Company have a dedicated unit under the Board of Directors to promote ethical corporate management and regularly report (at least once a year) to the Board of Directors on its ethical management policy and does it plan to prevent unethical conduct and monitor its implementation?	✓		The Company's directors, managers, employees, appointees, and actual controllers shall fulfill their duty of care as good administrators by supervising the prevention of dishonest conduct, continuously reviewing implementation effectiveness, and making ongoing improvements to ensure the enforcement of the ethical corporate management policy. To strengthen the ethical corporate management operations, the Sustainable Development Committee, in accordance with its authority, serves as the supervisory unit responsible for establishing the Company's ethical corporate management goals, strategies, and implementation plans. Under this Committee, an Executive Office and a Corporate Governance Group have been set up to oversee and promote corporate governance and ethical corporate management. The members of this group are part of the Office of the Chairman and the Office of the President. Relevant implementation matters are reported quarterly (in principle) to the Sustainable Development Committee and the Board of Directors, with an "Annual Summary Report" submitted by the end of January each year. On January 13, 2026, the Sustainable Development Committee completed the review of the 2025 ethical corporate management implementation report and submitted it to the Board of Directors for evaluation of the effectiveness of the Company's established ethical corporate management policies and preventive measures.To promote ethical conduct among all employees, the Company conveys the principles of integrity and honesty through periodic advocacy, communication, and training programs, ensuring that these values are upheld by employees and business partners alike. The ethical corporate management implementation for 2025 is as follows:1. Within one week of arrival, 100% of new employees will receive reminders from legal and personnel units, including key reminders related to ethical management and ethical behavior rules.2. Monthly operation meetings are held, and every six months, participants are required to convey our integrity requirements to all business partners. In addition, every business contract contains ethics-related clauses. If these clauses are violated, the Company may terminate its business partnership at any time.	No material difference
(III) Does the Company have a policy to prevent conflicts of interest, provide	✓		1. In addition to establishing the "Code of Ethical Conduct", "Ethical Corporate Management Best Practice Principles", "Corporate Governance Best Practice Principles", "Procedures for Ethical Management and Guidelines	No material difference

Evaluation item	State of operations			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
appropriate channels for explanation, and implement it?			for Conduct”, “Code of Conduct for Suppliers”, “Sustainable Development Policy”, “Sustainable Development Best Practice Principles”, “Operating Procedures For Handling Material Inside Information”, and “Whistle-blowing System”, approved by the Board of Directors to handle conflicts of interest, we also thoroughly comply with the “Company Act”, “Securities and Exchange Act”, “Business Entity Accounting Act”, “Political Donations Act”, “Act to Implement United Nations Convention against Corruption”, “Government Procurement Act”, “Act on Recusal of Public Servants Due to Conflicts of Interest”, and other regulations regarding TWSE-listed companies. 2. The product distribution contract entered into between the Company and upstream vendors meets the requirements of domestic and foreign vendors. At the same time, when we conduct trade transactions with downstream customers, the procurement contract or integrity pledge entered into between the Company and the customer specifies a conflict-of-interest management mechanism. 3. In accordance with the whistle-blowing system, we have established reporting channels, and provide an internal audit supervisor and legal supervisor hotline and email to receive and submit information regarding conflicts of interest.
(IV) Has the Company established an effective accounting system and internal control system for the implementation of ethical corporate management, and does the internal audit unit draw up relevant audit plans based on the evaluation results of risk of unethical conduct and audit the compliance of the plan to prevent unethical conduct or entrusts CPAs to perform the audit?	✓		The Company has established an accounting and internal control system to ensure ethical corporate management. The internal audit supervisor conducts risk assessment based on possible unethical business practices, includes these items in the annual audit plan, and reports the audit results to the Audit Committee and the Board of Directors. Up to now, the Company has not appointed any CPAs to perform audits.	No material difference
(V) Does the company organize internal or external training on a regular basis to maintain ethical management?	✓		The Company conducts regular education on ethical practices, code of ethical conduct, conflict of interest avoidance, and all other related topics by senior management and the legal supervisor in March and October 2025. 1. In 2025, the legal supervisor and chief financial officer performed training and promotion on ethical practices, the code of ethical conduct, and the prohibition of insider/swing trading at training courses for new employees.	No material difference

State of operations
Yes	No	Summary description
	2. In 2025, the company's directors and corporate governance officers participated in external training courses, which included topics related to ethical business conduct.
	Title	Name	Training Hours	Training Date	Training Organization	Training Course
	Director	Chen, Kuan-Hua (@Bill Chen)	3	2025/05/16	Securities & Futures Institute	Insider Trading Prevention Awareness Seminar for 2025
	Independent Director	Wang, Chien-Chih (@Jeffrey Wang)	3	2025/09/26	Securities & Futures Institute	Insider Trading Prevention Awareness Seminar for 2025
	3. Annual anti-corruption training for supervisors and newcomers in 2025
	Date	Promotion sessions	Number of participants	Hours	Course Content
	2025/03/27	Operation Meeting (Executive Management Meeting)	30	0.5	Procedures for Ethical Management and Guidelines for Conduct & short-swing trading vs insider trading

Evaluation item	State of operations							Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			2025/04/08	New Employees Training	15	1.0	Ethical Corporate Management Policy and Practices & short-swing trading vs insider trading
			2025/07/31	New Employees Training	8	1.0	Ethical Corporate Management Policy and Practices & short-swing trading vs insider trading
			2025/10/28	Operation Meeting (Executive Management Meeting)	31	0.5	Educational Briefing on Ethical Corporate Management Principles, and on Short-Swing Trading vs. Insider Trading
			2025/11/19	New Employees Training	9	1.0	Ethical Corporate Management Policy and Practices & short-swing trading vs insider trading
III. Operation of the Company's whistleblower system(I) Has the Company set up a specific whistleblower reporting and reward system, a convenient reporting channel, and are appropriate personnel designated to deal with the reported matters?	✓	1. The Company's whistle-blowing system was formulated by the Board of Directors on January 24, 2017, and revised by the Board of Directors on July 24, 2018, and November 11, 2022, which also establishes and announces reporting hotlines, reporting email and other acceptance channels on the Company's official website and intranet to provide internal and external personnel with the opportunity to report and accept crimes, fraud or illegal events.2. In line with the recommendations provided by external experts from the Taiwan Corporate Governance Association during the Board's external performance evaluation in November 2025, independent directors will be able to simultaneously receive whistleblowing reports and appeal-related communications under the whistleblowing and grievance procedures. Accordingly, on January 13, 2026, the Company proposed to the Nominating Committee and the Board of Directors to approve amendments to the relevant whistleblowing mechanism.3. Internal and external whistleblowers may file a whistleblower complaint by letter, email and telephone:(1) Address: Whistleblower Unit, 11F, No. 308, Sec. 1, Neihu Rd, Neihu Dist., Taipei City(2) Email: [email protected] (Emails will be automatically forwarded to the audit supervisor, the head of the Legal Office, and all independent directors).						No material difference

Evaluation item	State of operations			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			(3) Whistleblower hotline: +886-2-26590202, extension 531 for the head of the Audit Office; extension 533 for the head of the Legal Office.
(II) Has the Company formulated standard operating procedures for the investigation of the reported matters, follow-up measures to be taken after the completion of the investigation, and the relevant confidentiality mechanisms?	✓		1. In the whistle-blowing system, we have specified the process for handling whistleblowing with respect to the registration, acceptance, investigation and reporting process for compliance. 2. The staff who receive a report from a whistleblower shall handle the information associated with the whistleblower and the specific content of the matter being reported in strict confidentiality. The relevant investigation shall be carried out without exposing the identity of the whistleblower. Unless agreed by the whistleblower, under no circumstances shall the name, workplace, or contact information of the whistleblower be made public. For any breach of confidentiality or improper performance of duties by the staff who receive reports from whistleblowers, disciplinary action will be taken according to the circumstances and consequences. 3. After the investigation team has completed the necessary investigation procedures, a corresponding investigation report is issued based on the verified facts. The report is provided to the HR department when necessary. The responsible unit will report the whistleblowing matters, handling method and subsequent improvement measures to the Audit Committee and Board of Directors. Whistleblowing matters proven to be true and in significant violation of national law will be referred to the judicial authorities.	No material difference
(III) Does the Company take measures to protect whistleblowers from being improperly handled due to reporting?	✓		1. The Company takes whistleblower protection very seriously and its core purpose is to protect employees who work hard to identify potential unlawful practices from being retaliated against. If not necessary, whistleblowers will refrain from meeting directly with the person being reported on in order to prevent any risks to the whistleblower. No unit or individual may block or suppress a whistleblowing matter or retaliate against the whistleblower and the investigator. If proven true, those who retaliate against the whistleblower or the investigator will be handled in accordance with the Company's regulations and referred to the judicial authorities if the crime is significant. 2. The Company has a whistleblower protection hotline. If necessary, senior executives, independent directors and the Board of Directors can directly review and determine the appropriate action to respond to retaliation. 3. Appeal Mechanism for the Reported Party (1) For the individual who has been reported, if there are doubts regarding the reported matter, The Company provides an appeal channel. The appeal will be handled by The Company's independent directors ([email protected]). (2) If the appeal is verified and upheld by The Company's independent directors, any prior disciplinary action shall	No material difference
			be made public. The process for handling whistleblowing will be followed by the review and review of the action. The court is responsible for the review and review of the action. The court is responsible for the review and review of the action. The court is responsible for the review and review of the action. The court is responsible for the review and review of the action. The court is responsible for the review and review of the action.

Evaluation item	State of operations			Differences from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies and reasons
	Yes	No	Summary description
			be revoked, and the appeal result shall be disclosed on The Company's internal website to ensure fairness.
IV. Enhancement of information disclosure Does the Company disclose the content and effectiveness of its Ethical Corporate Management Principles on its website and the Market Observation Post System?	✓		The Company is committed to promoting a code of ethical conduct for integrity among all employees. Periodically, through advocacy, communication, and training programs, we convey the principles of integrity and honesty to colleagues and partners. Together, we strive to implement the principles of ethical management. The Company discloses the content of its Ethical Corporate Management Best Practice Principles on its website and Market Observation Post System (MOPS). As of the publication date of this Annual Report, the Company has not encountered any incidents of violation of the Ethical Corporate Management Best Practice Principles or reports of such violations. For the implementation of publicity and education on the implementation of the ethical corporate management in 2025, please refer to the above Implementation of ethical corporate management (V) in II.	No material difference
V. For companies that have established Ethical Corporate Management Best-Practice Principles in accordance with the "Ethical Corporate Management Best-Practice Principles for TWSE/TPEx Listed Companies", please describe the current practice and differences from the principles: There is no material difference, but the Company keeps an eye on the development of domestic and international regulations related to ethical corporate management and encourages directors, managerial officers and employees to make suggestions to review and improve the Company's Ethical Corporate Management Best Practice Principles in order to enhance the effectiveness of the Company's ethical corporate management.
VI. Other important information that is helpful to understand the implementation of ethical corporate management (for example, if the Company reviews and amends its ethical corporate management principles): 1. The Company's "Operating Procedures for Handling Material Inside Information" have been amended in line with the regulation stating that insiders, included not limited to directors, may not trade in the Company's shares listed on the TPEx or other equity-type securities of the Company during the lock-up period before the publication of the annual report. The amendment was approved by the Board of Directors on March 25, 2022. 2. For material contingencies information, the reporting system is clearly defined to ensure that all members of the Board are able to fully grasp the Company's material contingencies information, so that the directors can better fulfill their roles. Provisions of the "Reporting procedures of material contingencies" will be added to Article 14-1 in Chapter 4 of the "Operating Procedures for Handling Material Inside Information". This is due to be reported to the Audit Committee and Board meeting on January 13, 2023, for resolution, so that the reporting process will have a written system and be more systematic.

153

(VII) Other Important Information Regarding Corporate Governance

Please refer to the relevant information in the Corporate Governance section of the Company's official website (www.weikeng.com.tw).

(VIII) Implementation of Internal Control Systems

Internal Control System Statement

WEIKENG INDUSTRIAL Co., Ltd.
Internal Control System Statement

Date: March 13, 2026

In 2025, the Company conducted an internal audit of its internal control system and hereby declares the following:

(1) The Company acknowledges and understands that the establishment, enforcement and maintenance of the internal control system are the responsibility of the Board of Directors and management, and that the company has already established such a system. The purpose is to provide reasonable assurance to the effectiveness and efficiency of business operations (including profitability, performance and security of assets), reliability of financial reporting and compliance with relevant regulatory requirements.

(2) There are inherent limitations to even the most well designed internal control system. As such, an effective internal control system can only reasonably ensure the achievement of the aforementioned goals. Moreover, the operating environment and situation may change, impacting the effectiveness of the internal control system. However, self-supervision measures were implemented within the Company's internal control policies to facilitate immediate rectification once procedural flaws have been identified.

(3) The Company determines the effectiveness of the design and implementation of its internal control system in accordance with the items in "Regulations Governing Establishment of Internal Control Systems by Public Companies" (hereinafter called "Governing Regulations") that are related to the effectiveness of internal control systems. The criteria introduced by the "Governing Regulations" cover the process of management control and consist of five major elements, each representing a different stage of internal control: (1) control environment, (2) risk assessment, (3) control activities, (4) information and communications, and (5) monitoring activities. Each of the elements in turn contains certain audit items. Please refer to "Governing Regulations" for details.

(4) The Company has adopted the aforementioned measures for an examination of the effectiveness of the design and implementation of the internal control system.

(5) Based on the findings of the aforementioned examination, the Company believes it can reasonably assure that the design and implementation of its internal control system as of December 31, 2023 (including supervision and management of subsidiaries), including the effectiveness and efficiency in operation, reliability in financial reporting and compliance with relevant regulatory requirements, have achieved the aforementioned objectives.

(6) This declaration constitutes part of the Company's annual report and prospectus, and shall be disclosed to the public. If any fraudulent information, concealment or unlawful practices are discovered in the content of the aforementioned information, the Company shall be held liable under Article 20, Article 32, Article 171 and Article 174 of the Securities and Exchange Act.

(7) This statement was approved by the Company's Board of Directors on March 13, 2026. Among the seven directors present (including one by proxy), no objections were raised, and all agreed to the contents of this statement. Accordingly, this statement is hereby declared.

Chairman: Hu, Chiu- Chiang
President: Chi, Ting-Fang

Where a CPA has been hired to carry out a special audit of the internal control system, furnish the CPA audit report: No such situation exists.

(IX) Material resolutions of a shareholders meeting or a Board of Directors meeting during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report.

Meeting	Date	Major resolutions
Shareholders’ Meeting	2025/6/20	1. Acknowledgement on the 2024 Business Report and the Independent Auditors’ audited financial reports (Proposed by the Board of Directors)
RESOLVED: There were no questions from shareholders on this matter. After a vote, the results are as shown in the table below and the motion was approved as proposed.

154

Meeting	Date	Major resolutions
		Number of votes represented by attending shareholders	Approval Votes		Disapproval Votes	Invalid Votes	Abstention Votes/No Votes
			Number	Percentage	Number	Number	number
		324,020,704	316,317,079 (including E-Voting)	97.62%	79,500 (Including E-Voting)	0	7,624,125 (Including E-Voting)
		Implementation: The Company disclosed it on the Company's official website, which was then acknowledged by the shareholders meeting. 2. Acknowledgement on the 2024 Surplus Earnings Distribution Plan. (Proposed by the Board of Directors) RESOLVED : There were no questions from shareholders on this matter. After a vote, the results are as shown in the table below and the motion was approved as proposed.
		Number of votes represented by attending shareholders	Approval Votes		Disapproval Votes	Invalid Votes	Abstention Votes/No Votes
			Number	Percentage	Number	Number	number
		324,020,704	316,682,911 (including E-Voting)	97.73%	80,463 (Including E-Voting)	0	7,257,330 (Including E-Voting)
		Implementation:
		Date of Ex-dividends	Cash Dividends
			Per Share	Date of Distribution
			2025/8/17	2.08421011	2025/9/11
		2025/8/17
		3. Discussion on the amendment of some articles to the Company's Articles of Incorporation (Proposed by the Board of Directors) RESOLVED : Approved after voting, voting results are as follows:
		Number of votes represented by attending shareholders	Approval Votes		Disapproval Votes	Invalid Votes	Abstention Votes/No Votes
			Number	Percentage	Number	Number	number
		324,020,704	316,693,773 (including E-Voting)	97.73%	84,817 (Including E-Voting)	0	7,242,114 (Including E-Voting)
		Implementation: The Ministry of Economic Affairs, by its letter No. 11430102780, dated August 3, 2025, notified that the registration procedures have been completed. However, with respect to paragraphs 6 through 9 of Article 5-2, these provisions should be expressly stipulated and revised accordingly.
Board Meeting	Date of Meeting	Meeting Sessions	Contents of Motion		Resolution
	2025/1/13	1st meeting in 2025	1. Discussion on the preparation of the Company's 2024 operating budget		Approved as proposed after the chairperson consulted all present directors.
			2. Discussion on Adding the Company's Internal Control System Regulation "Information and Cyber Security Policy".		Approved as proposed after the chairperson consulted all present directors.
			3. Discussion on the Company's funding loan to subsidiary Weikeng International Co., Ltd.		Approved as proposed after the chairperson consulted all present directors.
			4. Discussion on the revision of the Company's " Employee Stock Warrants Issuance and Subscription Procedure for the Year 2024".		Approved as proposed after the chairperson consulted all present directors.
			5. Discussion on the Company's endorsements and guarantees for		Approved as proposed after the chairperson consulted all present directors.

Date	Major resolutions
		100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.
		6. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		7. Discussion and Approval of Key Topics for the Company's 2024 Year Sustainability Report.	Approved as proposed after the chairperson consulted all present directors.
		8. Discussion on the 2024 year-end bonus for Executive Officers of the Company and its important subsidiary WEIKENG INTERNATIONAL CO., LTD.	Except for directors Hu, Chiu-Chiang (@Douglas Hu) and Chi, Ting-Fang (@Stan Chi) who also served as executive officers and did not participate in voting due to their own interests, the chairman appointed acting chairman independent director Mr. Lin, Hung (@Vincent Lin) to consult the remaining directors present, and the motion was approved as proposed.
		9. Discussion on the Company's application for the renewal or increase of banking facilities	Approved as proposed after the chairperson consulted all present directors.
		10. Discussion on the record date of capital increase for the conversion of the Company's 6th domestic unsecured convertible corporate bonds into new shares	Approved as proposed after the chairperson consulted all present directors.
2025/3/6	2nd meeting In 2025	1. Discussion on the approval of accounting entry for the Company's remuneration of employees and directors for 2024	Approved as proposed after the chairperson consulted all present directors.
		2. Acknowledgment of the Company's 2024 self-assessed financial information and the Independent Auditors' audited financial reports	Approved as proposed after the chairperson consulted all present directors.
		3. Discussion on the Company's 2024 business report	Approved as proposed after the chairperson consulted all present directors.
		4. Discussion on the 2024 Surplus Earnings Distribution Plan	Approved as proposed after the chairperson consulted all present directors.
		5. Discussion on the Company's 2024 Internal Control System Statement	Approved as proposed after the chairperson consulted all present directors.
		6. Discussion on the amendment of some articles to the Company's "Article of Incorporation"	Approved as proposed after the chairperson consulted all present directors.
		7. Discussion on the amendment of some articles to the Company's "Ethical Corporate Management Best Practice Principles"	Approved as proposed after the chairperson consulted all present directors.
		8. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.

Date	Major resolutions
		9. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	Approved as proposed after the chairperson consulted all present directors.
		10. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		11. Discussion on the Company's application for the renewal or increase of banking facilities	Approved as proposed after the chairperson consulted all present directors.
		12. Discussion on the proposal regarding the date, location, agenda, and related matters of the Company's 2025 Annual General Meeting of Shareholders.	Approved as proposed after the chairperson consulted all present directors.
2025/4/1	3rd meeting in 2025	1. Discussion on the total number of units for the first issuance of the Company's 2024 employee stock warrants, the subscription price, and the list of employees (executive officers and non-executive officers) to be granted warrants, including the number of units granted and the corresponding number of shares eligible for subscription.	Approved as proposed after the chairperson consulted all present directors.
		2. Discussion on appointing Weikeng International Co., Ltd., a subsidiary of the Company, to enter into a custodial agreement with CTBC Bank for the establishment of a collective investment custody account for foreign employees of the listed company.	Approved as proposed after the chairperson consulted all present directors.
		3. Discussion on the record date of capital increase for the conversion of the Company's 6th domestic unsecured convertible corporate bonds into new shares	Approved as proposed after the chairperson consulted all present directors.
2025/5/6	4th meeting in 2025	1. Acknowledgement on the Company's consolidated financial report for the 1st quarter of 2025.	Approved as proposed after the chairperson consulted all present directors.
		2. Discussion on the Proposed Amendments to Certain Provisions of the Company's "Operating Procedures for the Management of the Collection, Processing and Utilization of Personal Information"	Approved as proposed after the chairperson consulted all present directors.
		3. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG	Approved as proposed after the chairperson consulted all present directors.

Date	Major resolutions
		INTERNATIONAL CO., LTD.
		4. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	Approved as proposed after the chairperson consulted all present directors.
		5. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		6. Discussion on the Company's application for the renewal or increase of banking facilities	Approved as proposed after the chairperson consulted all present directors.
		7. Discussion on the renewal or expansion of Bank Credit Facilities for Subsidiary Weikeng International (Shanghai) Co., Ltd.	Approved as proposed after the chairperson consulted all present directors.
		8. Discussion on the Proposed Amendments to Certain Provisions of the Company's "Policy and Procedures of Risk Management"	Approved as proposed after the chairperson consulted all present directors.
2025/7/14	5th meeting in 2025	1. Discussion on the determination of the ex-dividend date for the distribution of 2024 cash dividends on ordinary shares of the Company in 2025	Approved as proposed after the chairperson consulted all present directors.
		2. Discussion on the determination of the suspended conversion period of the Company's 6th and 7th domestic unsecured convertible corporate bonds	Approved as proposed after the chairperson consulted all present directors.
		3. Discussion on the conversion price adjustment of the Company's 6th and 7th domestic unsecured convertible corporate bonds	Approved as proposed after the chairperson consulted all present directors.
		4. Discussion on the adjustment of the Employee Stock Warrant exercise price for the Year 2024	Approved as proposed after the chairperson consulted all present directors.
		5. Discussion on the proposed amendment to the "Terms of Issuance and Conversion" for the Company's 6th domestic unsecured convertible corporate bonds"	Approved as proposed after the chairperson consulted all present directors.
		6. Discussion on the proposed amendment to the "Terms of Issuance and Conversion" for the Company's 7th domestic unsecured convertible corporate bonds"	Approved as proposed after the chairperson consulted all present directors.

Date	Major resolutions
		7. Discussion on the record date of capital increase for the conversion of the Company's 6th domestic unsecured convertible corporate bonds into new shares	Approved as proposed after the chairperson consulted all present directors.
		8. Discuss on the appointment of Mr. Wu, Che-Pin (@Jason Wu) as the senior vice president of the Company	Approved as proposed after the chairperson consulted all present directors.
		9. Discussion on the distribution of 2024 employee remuneration for Executive Officers of the Company and the proposed salary adjustments for 2025	Except for directors Hu, Chiu-Chiang (@Douglas Hu) and Chi, Ting-Fang (@Stan Chi) who also served as executive officers and did not participate in voting due to their own interests, the chairman appointed acting chairman independent director Wang, Chien-Chih @Jeffrey Wang) to consult the remaining directors present, and the motion was approved as proposed.
2025/8/8	6th meeting in 2025	1. Acknowledgement on the Company's consolidated financial report for the 2nd quarter of 2025.	Approved as proposed after the chairperson consulted all present directors.
		2. Discussion on the Proposed Amendments to Certain Provisions of the Company's "Operational Procedure for Preparation and Filing of Sustainability Reports"	Approved as proposed after the chairperson consulted all present directors.
		3. Acknowledgement on the Company's 2024 Sustainability Report	Approved as proposed after the chairperson consulted all present directors.
		4. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	Approved as proposed after the chairperson consulted all present directors.
		5. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		6. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		7. Discussion on the Company's application for the renewal or increase of banking facilities	Approved as proposed after the chairperson consulted all present directors.
2025/10/3	7th meeting in 2025	1. Discussion on the Remuneration Committee's regular review and proposal to amend the Company's emoluments (salary and remuneration) policy for directors and employees (including executive officers)	With the interested directors recused in accordance with the law, the acting chairperson, Independent Director Mr. Lin, Hung (@Vincent Lin), consulted the remaining attending directors, and the proposal was approved as submitted.

Date	Major resolutions
		2. Discussion on the Remuneration Committee's regular review and proposal to amend the Company's "Rules for Remuneration Management of Board of Directors and Executive Officers"	With the interested directors recused in accordance with the law, the acting chairperson, Independent Director Mr. Lin, Hung (@Vincent Lin), consulted the remaining attending directors, and the proposal was approved as submitted.
		3. Discussion on the Remuneration Committee's regular review and proposal to amend the Company's "Rules for Board of Directors Performance Evaluation"	Approved as proposed after the chairperson consulted all present directors.
		4. Discussion on the record date of capital increase for the conversion of the Company's 6th domestic unsecured convertible corporate bonds into new shares	Approved as proposed after the chairperson consulted all present directors.
2025/11/14	8th meeting in 2025	1. Acknowledgement on the Company's consolidated financial report for the 3rd quarter of 2025.	Approved as proposed after the chairperson consulted all present directors.
		2. Discussion on the amendment of the Company's "General Principles of Pre-Approved Non-Assurance Service Policy"	Approved as proposed after the chairperson consulted all present directors.
		3. Discussion on the 2026 audit plan for the Company and its subsidiaries	Approved as proposed after the chairperson consulted all present directors.
		4. Discussion on amendments to certain provisions of the Company's "Internal Control System" and "Internal Audit System".	Approved as proposed after the chairperson consulted all present directors.
		5. Discussion on amendments to certain provisions of the Company's "Internal Audit System".	Approved as proposed after the chairperson consulted all present directors.
		6. Discussion on the formulation of the Company's "Corporate Value Enhancement Plan" for FY2025.	Approved as proposed after the chairperson consulted all present directors.
		7. Discussion on amendments to certain provisions of the Company's "Sustainable Development Best Practice Principles"	Approved as proposed after the chairperson consulted all present directors.
		8. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	Approved as proposed after the chairperson consulted all present directors.
		9. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL	Approved as proposed after the chairperson consulted all present directors.

Date	Major resolutions
		(Shanghai) CO., LTD.
		10. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		11. Discussion on the Company's application for the renewal or increase of banking facilities	Approved as proposed after the chairperson consulted all present directors.
2026/1/13	1st meeting in 2026	1. Discussion and Approval of Key Topics for the Company's 2025 Year Sustainability Report.	Approved as proposed after the chairperson consulted all present directors.
		2. Acknowledgement on the Board Performance Evaluation Report issued by the "Taiwan Corporate Governance Association"	Approved as proposed after the chairperson consulted all present directors.
		3. Discussion on the professional fees for the certified public accountants engaged for the Company's 2026 audit	Approved as proposed after the chairperson consulted all present directors.
		4. Discussion on the Company's funding loan to subsidiary Weikeng International Co., Ltd.	Approved as proposed after the chairperson consulted all present directors.
		5. Discussion on the periodic review and amendment of the Company's "Succession Planning for Board Members and Key Senior Management"	Approved as proposed after the chairperson consulted all present directors.
		6. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		7. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		8. Discussion on the Nominating Committee's periodic review and proposed amendments to the Company's Succession Planning for Board Members and Key Senior Management"	Approved as proposed after the chairperson consulted all present directors.
		9. Discussion on the preparation of the Company's 2026 operating budget	Approved as proposed after the chairperson consulted all present directors.

Meeting	Date	Major resolutions
			10. Discussion on the definition of the scope of rank-and-file employees for the year 202	Approved as proposed after the chairperson consulted all present directors.
			11. Discussion on the record date of capital increase for the conversion of the Company's 6th domestic unsecured convertible corporate bonds into new shares	Approved as proposed after the chairperson consulted all present directors.
	2026/2/10	2ndmeeting in 2026	1. Discussion on the 2025 year-end bonus for Executive Officers of the Company and its important subsidiary WEIKENG INTERNATIONAL CO., LTD.	Except for directors Hu, Chiu-Chiang (@Douglas Hu) and Chi, Ting-Fang (@Stan Chi) who also served as executive officers and did not participate in voting due to their own interests, the chairman appointed acting chairman independent director Wang, Chien-Chih @Jeffrey Wang) to consult the remaining directors present, and the motion was approved as proposed.
			2. Discussion on the Company's additional funding loan to Subsidiary Weikeng International Co., Ltd.	Approved as proposed after the chairperson consulted all present directors.
			3. Discussion on changing the appointments of the Independent Auditors for the 2026 financial reports and assessing the Independent Auditors' independence and suitability	Approved as proposed after the chairperson consulted all present directors.
			4. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
	2026/3/13	3rdmeeting in 2026	1. Discussion on the approval of accounting entry for the Company's remuneration of employees and directors for 2025	Approved as proposed after the chairperson consulted all present directors.
			2. Discussion and approval of the proposal to appropriate employee compensation for the Company's rank-and-file employees for 2025	Approved as proposed after the chairperson consulted all present directors.
			3. Acknowledgment of the Company's 2025 self-assessed financial information and the Independent Auditors' audited financial reports	Approved as proposed after the chairperson consulted all present directors.
			4. Discussion on the Company's 2025 business report	Approved as proposed after the chairperson consulted all present directors.
			5. Discussion on the 2025 Surplus Earnings Distribution Plan	Approved as proposed after the chairperson consulted all present directors.
6. Discussion on the Company's 2025 Internal Control System Statement			Approved as proposed after the chairperson consulted all present directors.

Meeting	Date	Major resolutions
		7.
8.	Discussion on the proposal to establish and adopt the Company's "Biodiversity Policy"	Approved as proposed after the chairperson consulted all present directors.
9.	Discussion on the proposal to establish and adopt the Company's "Selection Standards for New Suppliers"	Approved as proposed after the chairperson consulted all present directors.
10.	Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
11.	Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	Approved as proposed after the chairperson consulted all present directors.
12.	Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
13.	Discussion on the Company's application for the renewal or increase of banking facilities	Approved as proposed after the chairperson consulted all present directors.
14.	Discussion on the proposal regarding the date, location, agenda, and related matters of the Company's 2026 Annual General Meeting of Shareholders.	Approved as proposed after the chairperson consulted all present directors.
15.	Discussion on the record date of capital increase for the conversion of the Company's 6th domestic unsecured convertible corporate bonds into new shares	Approved as proposed after the chairperson consulted all present directors.
2026/5/5	4th meeting in 2026	1. Acknowledgement on the Company's consolidated financial report for the 1st quarter of 2026.
2. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
3. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG TECHNOLOGY PTE LTD.	Approved as proposed after the chairperson consulted all present directors.

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Meeting	Date	Major resolutions
		4. Discussion on the Company's endorsements and guarantees for 100% owned subsidiary WEIKENG INTERNATIONAL (Shanghai) CO., LTD.	Approved as proposed after the chairperson consulted all present directors.
		5. Discussion on the Company's application for the renewal or increase of banking facilities	Approved as proposed after the chairperson consulted all present directors.
		6. Acknowledgement on the 2025 greenhouse gas inventory results of the Company's consolidated entities and the related external verification opinion.	Approved as proposed after the chairperson consulted all present directors.
		7. Discussion on the upcoming retirement of the Company's Chief Marketing Officer, Mr. Lee, Pei-Ting (Calvin Lee)	Approved as proposed after the chairperson consulted all present directors.

(X) Major Issues of Record or Written Statements Made by Any Director or Supervisor Dissenting to Important Resolutions Passed by the Board of Directors
No such situation exists.

IV. Information on the professional fees of the Certified Public Accountants (CPAs)
(I) The amounts of the audit fees and non-audit fees paid to the Certified Public Accountants (CPAs) and to the accounting firm to which they belong and to any affiliated enterprises as well as the details of non-audit services

Accounting Firm	Name of CPA	Period Covered by CPA's Audit	Audit fees (NT$ thousand)	Non-audit fees (NT$ thousand)	Total (NT$ thousand)	Remarks/specify details
KPMG Taiwan	Au,Yiu-Kwan	2025/1/1~2025/12/31	Fees for auditing, attesting, and reviewing financial reports: 3,770	Fees for tax service and business registration:1,845	5,615	The Company's Administrative Division regularly evaluates the independence of the attesting CPAs in accordance with Article 47 of the Certified Public Accountant Act, Bulletin No. 10 of the Norm of Professional Ethics for Certified Public Accountant and the independence declaration/independence and competence evaluation form issued by KPMG. After an evaluation by the Audit Committee and the Board of Directors on November 12, 2024, respectively, it was resolved that the two CPAs listed in the left column have met the evaluation criteria of independence and suitability to audit and attest the 2025 financial report.
	Hsin, Yu-Ting	2025/1/1~2025/12/31

If the non-audit fees paid to the CPA, the CPA's accounting firm and its affiliated enterprises is more than one quarter of the audit fees, the amount of audit and non-audit fees and the content of non-audit services shall be disclosed: Details as the above table.
If the accounting firm is changed and the audit fees paid in the year of the replacement is

less than that of the previous year, the amounts of the audit fees before and after the replacement and the causes shall be disclosed: NA.

If the audit fees were reduced more than 10% from that of the prior year, the reduction amount, percentage and reasons for the reduction of audit fees shall be disclosed: NA.

(II) The audit fees referred to in the preceding item mean the professional fees paid by the Company to KPMG, Taiwan for auditing, attesting, and reviewing of financial reports.

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V. Information on Replacement of Certified Public Accountants (CPAs)
(I) Regarding the former CPA

Replacement Date	February 10, 2026
Replacement reasons and explanations	Coordination with the internal organizational restructuring of the accounting firm, KPMG Taiwan
Describe whether the Company terminated or the CPA did not accept the engagement	Status
Parties		CPA	The Company
	Termination of engagement		✓	-
	No longer accepted (discontinued) the engagement		-	-
If the CPAs issued an audit report expressing any opinion other than an unqualified opinion during the 2 most recent years, specify the opinion and the reasons	None
Disagreement with the Company	Yes	-	Accounting principles or practices
		-	Disclosure of Financial Statements
		-	Audit scope or steps
		-	Others
	None	✓
	Remarks/specify details:
Other disclosures (Any matters required to be disclosed under sub-items d to g of Article 10.6.A)	None

(II) Regarding the successor CPA

Name of accounting firm	KPMG, Taiwan
Name of CPA	Liu. Cheng-Hsing
Date of engagement	February 10, 2026, 1st quarter 2026 financial report onwards
Subjects discussed and results of any consultation with the CPAs prior to the engagement, regarding the accounting treatment of or application of accounting principles to any specified transaction, or the type of audit opinion that might be issued on the company's financial report	None
Successor CPAs’ written opinion regarding the matters of disagreement between the Company and the former CPA	None
Remarks/specify details	The Company's Administrative Division regularly evaluates the independence of the attesting CPAs in accordance with Article 47 of the Certified Public Accountant Act, Bulletin No. 10 of the Norm of Professional Ethics for Certified Public Accountant and the independence declaration/independence and competence evaluation form issued by KPMG. After an evaluation by the Audit Committee and the Board of Directors on February 10, 2026, it was resolved that the two CPAs, Ms. Hsin, Yu-Ting and Mr. Liu.

Cheng-Hsing, met the evaluation criteria of independence and suitability for the audit of 2026 annual financial report. In accordance with Article 47 of the Certified Public Accountant Act and Bulletin No. 10 of the Norm of Professional Ethics for Certified Public Accountant, the assessment is as follows:
Evaluated Items	Evaluation Results	whether it meets independence
As of the latest audited and attested operation, there have been no instances of not renewing for seven consecutive years.	Yes	Yes
There is no significant financial interest or relationship with the principal.	Yes	Yes
Avoid any inappropriate relationship with the principal.	Yes	Yes
Accountants should ensure that their assistant staff adhere to honesty, fairness, and independence.	Yes	Yes
Certified Public Accountants are prohibited from auditing and attesting the financial statements of organizations they have served within the preceding two years.	Yes	Yes
The accountant's name shall not be used by others.	Yes	Yes
Not holding any shares of the Company or its affiliates.	Yes	Yes
No financial borrowing or lending with the company or its affiliates.	Yes	Yes
Not having any joint investment or profit-sharing relationship with the company or its affiliates.	Yes	Yes
Not holding a concurrent position with the company or its affiliates, receiving a fixed salary.	Yes	Yes
Not involved in managerial functions related to decision-making for the Company or its affiliates.	Yes	Yes
Not engaging in any other business activities that may compromise independence.	Yes	Yes
Having no relationship, such as spouse, direct blood relative, direct in-law, or second-degree relative, with the	Yes	Yes

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(III) The Company shall mail to the former certified public accountant a copy of the disclosures it is making pursuant to the Regulations Governing Information to be Published in Annual Reports of Public Companies, Article 10, paragraph 6, item A and to (c) of B item, and advise the accountant of the need to respond by mail within 10 days should the accountant disagree. The company shall disclose the content of the reply letter from the former certified public accountant. None.

VI. Audit Independence

The Company’s Chairman, Chief Executive Officer, President, and executive officers in charge of its finance and accounting operations did not hold any positions in the Company’s independent auditing firm or its affiliates during 2025.

VII. Changes in Shareholding of Directors, Supervisors, Managers and Major Shareholders

Unit: Shares

Title	Name	2025		2026 as of the publication of the Annual Report
		Shareholding Increase (Decrease)	Pledged Shareholding Increase (Decrease)	Shareholding Increase (Decrease)	Pledged Shareholding Increase (Decrease)
Chairman & CSO	Hu, Chiu-Chiang (@Douglas Hu)	---	---	---	---
Director & President & CEO	Chi, Ting-Fang (@Stan Chi)	---	---	---	---
Director	Weiji Investment Co., Ltd.	---	---	---	---
Director	Chen, Kuan-Hua (@Bill Chen)	---	---	---	---
Independent Director	Wang, Chien-Chih (@Jeffrey Wang)	---	---	---	---
Independent Director	Lin, Hung (@Vincent Lin)	---	---	---	---
Independent Director	Yu, Hsueh-Ping (@Peggy Yu)	---	---	---	---

(I) Shares Trading with Related Parties: None
(II) Shares Pledge with Related Parties: None.

VIII. Relationship among the Top Ten Shareholders

As of 04/20/2026

Name	Current Shareholding		Spouse’s/minor’s Shareholding		Shareholding by Nominee Arrangement		Name and Relationship Between the Company’s Top Ten Shareholders, or Spouses or Relatives Within Two Degrees		Remark
	Shares	%	Shares	%	Shares	%	Name	Relationship
Weiji Investment Co., Ltd.	30,006,876	6.21%	---	---	---	---	Hu, Chiu-Chiang	Chairman	--

Chairman: Hu, Chiu-Chiang	8,843,627	1.83%	467,059	0.10%	---	---	---	---	--
Liu,Ying-Da	6,452,160	1.33%	---	---	---	---	---	---	--
Chang, Chin-Hao	5,102,704	1.06%	5,940	0.00%	---	---	---	---	--
Vanguard Emerging Markets Stock Index Fund a Series of Vanguard International Equity Index Funds	4,620,000	0.96%	---	---	---	---	---	---	--
All-Logic International Co., Ltd. Chairman: Yang, Shun-Tian	4,400,000	0.91%	---	---	---	---	Bohor Investment Co., Ltd.	Chairman: same person	--
	2,000,000	0.41%	---	---	---	---	---	---	--
Bohor Investment Co., Ltd. Chairman: Yang, Shun-Tian	4,000,000	0.83%	---	---	---	---	All-Logic International Co., Ltd.	Chairman: same person	--
	2,000,000	0.41%	---	---	---	---	---	---	--
Chi, Ting-Fang	3,778,150	0.78%	146,817	0.03%	2,500,000	0.52%	---	---	--
Vanguard Total International Stock Index Fund a series of Vanguard Star Funds	3,548,000	0.73%	---	---	---	---	---	---	--
WisdomTree Trust-WisdomTree Emerging Markets High Dividend Fund	3,477,000	0.72%	---	---	---	---	---	---	--
J.P. Morgan Securities plc	3,333,268	0.69%	---	---	---	---	---	---	--

Note 1:
The top ten shareholders shall be fully disclosed. For shareholders that are juridical persons, both the name of the juridical person and the name of its representative shall be disclosed separately.
Note 2:
The shareholding ratio is calculated based on the aggregate shareholdings held under the shareholder's own name, as well as those held in the names of the shareholder's spouse, minor children, or nominees acting on behalf of the shareholder.
Note 3:

The shareholders listed above, including juridical persons and natural persons, shall disclose their relationships with one another in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

IX. Ownership of Shares in Affiliated Enterprises
As of 2026/3/31
Unit: thousand shares / %

Affiliated Enterprises	Ownership by the Company		Direct or Indirect Ownership by Directors/Supervisors/Managers		Total Ownership
	Shares	%	Shares	%	Shares	%
Weikeng International Co., Ltd	552,450	100.00 %	---	---	552,450	100.00 %
Weikeng Technology Pte Ltd	12,413	100.00 %	---	---	12,413	100.00 %
Weikeng Technology Co., Ltd	1,589	100.00 %	---	---	1,589	100.00 %

III. Capital Overview

I. Capital and Shares

(I) Source of Capital

Issued Shares

Month/Year	Issue at Par Value (NT$)	Authorized Capital		Paid-in Capital		Remark
		Shares	Amount (NT$ thousands)	Shares	Amount (NT$ thousands)	Sources of Capital	Capital Increased by Assets Other than Cash	Other
02/2025	10	600,000,000	6,000,000,000	474,293,371	4,742,933,710	conversion of convertible corporate bonds: 11,890,300 shares	None	---
04/2025	10	600,000,000	6,000,000,000	476,694,115	4,766,941,115	conversion of convertible corporate bonds: 2,400,744 shares	None	---
08/2025	10	900,000,000	9,000,000,000	479,764,049	4,797,640,490	conversion of convertible corporate bonds: 3,069,934 shares	None	---
10/2025	10	900,000,000	9,000,000,000	479,878,590	4,798,785,900	conversion of convertible corporate bonds: 114,541 shares	None	---
01/2026	10	900,000,000	9,000,000,000	480,281,165	4,802,811,650	conversion of convertible corporate bonds: 402,575 shares	None	---
03/2026	10	900,000,000	9,000,000,000	480,683,741	4,806,837,410	conversion of convertible corporate bonds: 402,576 shares	None	---

Note: As of the commencement of the 2026 shareholders' meeting until the shares book closure date of April 20, the total issued shares amounted to 2,906,589 shares that have not yet been registered for changes with the Ministry of Economic Affairs, R.O.C.

Type of Stock

Share Type	Authorized Capital			Remarks
	Issued Shares	Un-issued Shares	Total Shares
Common Shares	483,590,330	416,409,670	900,000,000	Note1

Note 1: Where Authorized Capital includes 20,000,000 shares reserved for the issuance of employee stock warrants, the ancillary special share subscription rights, or corporate bonds vested with share subscription rights.

(II) List of Major Shareholders
As of 4/20/2026

Shareholder's Name	Shareholding
	Shares	%
Weiji Investment Co., Ltd.	30,006,876	6.21
Hu, Chiu- Chiang	8,843,627	1.83
Liu,Ying-Da	6,452,160	1.33
Chang, Chin-Hao	5,102,704	1.06
Vanguard Emerging Markets Stock Index Fund a Series of Vanguard International Equity Index Funds	4,620,000	0.96
All-Logic International Co., Ltd.	4,400,000	0.91
Bohor Investment Co., Ltd.	4,000,000	0.83
Chi, Ting-Fang	3,778,150	0.78
Vanguard Total International Stock Index Fund a series of Vanguard Star Funds	3,548,000	0.73
WisdomTree Trust-WisdomTree Emerging Markets High Dividend Fund	3,477,000	0.72
J.P. Morgan Securities plc	3,333,268	0.69

(III) Dividend Policy and Implementation Status

Dividend Policy stipulated in the Company's articles of association:

The earnings in the Company's annual final accounts if any shall first be used to pay

income tax and offset prior years' deficits, if any, and then set aside legal reserve, and special reserve is set aside or reversed in accordance with laws or regulations. The remaining balance of the current year is the distributable retained earnings of the current year. The above distributable retained earnings, if any and the accumulated retained earnings in prior years together is the distributable dividends for shareholders. The aforementioned distribution is proposed by the Board of Directors. In accordance with the Company Act, where the aforementioned distributable retained earnings 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.

The Board of Directors of the Company shall determine the proportionality between stock dividends and cash dividends among shareholders' dividends in consideration of the Company's enterprise profitability status, future capital expenditure plans, operational enlargement plans, capital planning, cash flow requirements, legal systems, and the level of dilution on earnings per share. The distribution proposal for shareholders' dividends shall be adopted by Board of Directors and submitted to the shareholders' meeting for resolution and distribution. The contemplated distribution amount shall not be less than 50% of the Company's distributable retained earnings of the current year, and moreover, cash dividend distributed shall represent no less than 20% of the total amount of shareholders' dividends.

2. Circumstances of the Proposed Distribution of Dividend at the 2026 Shareholders Meeting

(1) The Company's 2025 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. 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.

3. If a material change in dividend policy is expected, provide an explanation: None.

(IV) Effect upon business performance and earnings per share of any stock dividend distribution proposed or adopted at the most recent shareholders' meeting: None.

(V) Remuneration of Employees and Directors

1. Information Relating to Remuneration of Employees and Directors in the Articles of Incorporation:

In accordance with the Articles of Association of the Company, the earning in the Company's final annual accounts if any shall first be offset against any deficit, then, 6% to 10% of net profit before tax (before deducting remuneration to employees, executive officers, and directors) will be distributed as employees (including executive officers)

171

remuneration. Employees and executive officers who are entitled to receive the above-mentioned remuneration, in share or cash, include the employees of the subsidiaries of the Company who meet certain specific requirements. At least 7% of the total employees' remuneration to be allocated shall be distributed as remuneration to the Company's own rank-and-file employees (including head office and branches) in the form of either stocks or cash. This provision has been explicitly stipulated in the Company's Articles of Incorporation, as approved by the Board of Directors on March 6, 2025, and was approved by the Annual General Meeting of Shareholders on June 20, 2025. The definition of rank-and-file employees was approved by the Board of Directors on January 13, 2026. For the fiscal year 2026, the Company defines rank-and-file employees as those whose regular monthly salary is NT$65,000 or below.

The annual total director remuneration allocation is capped at 2.5% of the company's pretax net profit as stipulated in the Articles of Incorporation. However, if the Company has accumulated losses, these amounts must be retained to cover the deficits first.

The basis for estimating the amount of employee and director remuneration, for calculating the number of shares to be distributed as employee compensation, and the accounting treatment of the discrepancy, if any, between the actual distributed amount and the estimated figure, for the current period:

That will be regarded as a change in accounting estimates and reclassified as profit or loss for the following year.

Distribution of Remuneration of Employees and Directors for 2024 Approved in the Board of Directors Meeting:

(1) In accordance with Article 22 of the Articles of Association of the Company, the Company appropriated the remuneration of employees and directors for 2025, of which for employees and directors were NT$97,864,000 and NT$24,466,000 respectively. The above remuneration had been resolved by the Remuneration Committee on March 13, 2026, and subsequently approved by the Board of Directors on the same day 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.

(2) The employee's remuneration for 2025 will not be paid in the form of stocks.

Information of 2024 Distribution of Remuneration of Employees, Directors (with an indication of the number of shares, monetary amount, and stock price, of the shares distributed) and, if there is any discrepancy between the actual distribution and the recognized employee or director remuneration, additionally the discrepancy, cause, and how it is treated:

The 2024 employee's remuneration NT$127,716,800 and the directors' remuneration NT$31,929,200 had been resolved by the Board of Directors on March 6, 2025, with no less than two-thirds of directors present and approved by more than half of directors attending the meeting. Both of which had been paid all in cash after the 2025 Annual General Meeting and there was no difference between the expense appropriated in the financial statements of 2024 and the resolution of the Board of Directors.

(VI) Buyback of Treasury Stock: None.

II. The Company's issuance of corporate bonds, including unretired bonds and unissued bonds for which an issue is currently under preparation, and in accordance with Article 248 of the Company Act the report shall disclose all the matters set forth thereunder and explain their effect upon shareholders' equity. Any privately placed corporate bonds shall be prominently identified as such.

(I) Convertible Corporate Bonds

Corporate Bond Type		Domestic 6thUnsecured Convertible Corporate Bonds	Domestic 7thUnsecured Convertible Corporate Bonds
Issued date		June 1, 2022	September 11, 2024
Denomination		NT$100,000	NT$100,000
Issuing and transaction location		Taiwan, Taipei Exchange	Taiwan, Taipei Exchange
Issued price		Issue by denomination	Issue by denomination
Total price		NT$2,000,000,000	NT$2,500,000,000
Coupon rate		0%	0%
Tenor		5 years, Maturity: June 1, 2027	5 years, Maturity: September 18, 2029
Guarantee agency		None	None
Consignee		Trust Department, HUA NAN Bank	Trust Department, HUA NAN Bank
Underwriting institution		HUA NAN Securities	HUA NAN Securities
Certified lawyer		Wang, Chien-Chih	Luo, Tian-You
CPA		Lo, Jui-Lan and Au, Yiu-Kwan, KPMG, Taiwan	Au, Yiu-Kwan and Hsin, Yu-Tin, KPMG, Taiwan
Repayment method		Repayment in lump sum upon maturity	Repayment in lump sum upon maturity
Outstanding principal(As of 2026/4/30)		NT$311,900,000	NT$2,500,000,000
Terms of redemption or advance repayment		Please refer to the conversion rules and procedures of the Convertible Corporate Bonds.	Please refer to the conversion rules and procedures of the Convertible Corporate Bonds.
Restrictive clause		Please refer to the conversion rules and procedures of the Convertible Corporate Bonds.	Please refer to the conversion rules and procedures of the Convertible Corporate Bonds.
Name of credit rating agency, rating date, rating of corporate bonds		NA	NA
Other rights attached	As of the printing date of this annual report, converted amount of (exchanged or subscribed) ordinary shares, GDRs or other securities	As of April 30, 2026, the convertible bonds have been converted into ordinary shares amounting to NT$617,299,680 (61,729,968 shares).	As of April 30, 2026, the convertible bonds have been converted into ordinary shares amounting to NT$0 (0 shares).
	Issuance and conversion (exchange or subscription) method	Please refer to the detailed conversion method
Issuance and conversion, exchange or subscription method, issuing condition dilution, and impact on existing shareholders' equity		According to the current conversion price (24.84), the balance of the convertible corporate bonds is NT$311,900,000. In the future, if the balance is converted into ordinary shares by the bond holders, it is expected that the number of ordinary shares will increase by about 12,556,360 shares, and then the Company's total issuance of ordinary shares will be about 497,829,452 shares, which will dilute about 2.52% of the current equity (485,273,092 shares, as of 2026/4/30); however, the funds raised by the Company will improve the financial structure of long-term and short-term funding sources, enhance the liquidity of solvency, increase the deployment space for flexible use of funds, and reduce the impact of interest rate	At the current conversion price of NT$34.44, the outstanding balance of the convertible bonds amounts to NT$2,500,000,000. If bondholders fully exercise their conversion rights in the future, it is estimated that approximately 72,590,011 new common shares would be issued. As a result, the Company's total issued common shares would increase to approximately 570,419,463 shares, assuming that the 6th Convertible Bonds have been fully converted prior to the 7th Convertible Bonds at a conversion price of NT$24.84. The future conversion of the outstanding balance would dilute the number of common shares 497,829,452 shares, after the full conversion of the 6th Convertible Bonds, by approximately 12.72%.

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Corporate Bond Type	Domestic 6^{th} Unsecured Convertible Corporate Bonds	Domestic 7^{th} Unsecured Convertible Corporate Bonds
	risks.	Nevertheless, the proceeds raised through such conversions are expected to strengthen the Company’s financial structure by optimizing the allocation of short-term and long-term funding sources, enhancing debt repayment capacity and liquidity, increasing flexibility in capital deployment, and mitigating the impact of interest rate risks.
The name of the entrusted custodian of the subject matter of the exchange	None	None
Corporate bond type		Domestic 6^{th} Unsecured Convertible Corporate Bonds
---	---	---
Year Item		2025
Market price of the convertible bond	Highest	140.50
	Lowest	106.50
	Average	125.48
Conversion Price		26.45 & 24.84
Issue date and conversion price at issuance		Issued Date: 2022/6/1 Conversion price at issuance: NT$34.27/share
Conversion methods		Issuing of new common stocks

III. The section on preferred shares shall include both outstanding and unissued shares for which an issue is currently under preparation, and shall disclose any conditions attaching to issuance and their effect upon shareholders' equity. The information on preferred shares shall also specify the matters listed under Article 157 of the Company Act.

The Company has no issuance of preferred shares.

IV. The section on global depository receipts shall include information on receipts issues that remain partially outstanding, and on unissued receipts for which an issue is currently under preparation. Also to be disclosed are the date of issue, total value of issue, the rights and responsibilities of the holders of global depository receipts, and related matters. Any privately placed global depository receipts shall be prominently identified as such.

The Company has no issuance of global depository receipts.

V. Employee Stock Warrants

(I) The unexpired employee subscription warrants issued by the Company in existence as of the date of publication of the annual report

Types of Employee Stock Warrants Certificates	1^{st} issuance of 2024 Employee Stock Warrants Certificates
The effective registration and the total number of units	2024/12/3, Total number of units 10,000 units
Date of issuance	2025/4/8
Number of units issued	8,708
Remaining issuable units	1,292
The subscription shares as a percentage of total issued shares	1.79%
Duration	6 years
Method of fulfillment	1. The Company will issue new shares by book-entry transfer, and in accordance with the

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| | proviso in Article 161, Paragraph 1 of the Company Act, the Company will proceed with the capital increase registration after issuing the shares.
2. If the new shares are issued to employees of overseas subsidiaries, they will be delivered to the 'Employee Collective Investment Account' opened at the custodian institution(CTBC bank) for the overseas subsidiary. This account is limited to selling shares obtained through the exercise of rights to subscribe to securities or through distribution and cannot be used for other securities trading activities. |
| --- | --- |
| Exercise Period and Ratio of Exercisable Stock Warrants | Stock Warrants Vested Period
Cumulative Vested Ratio of Exercisable Stock Warrants |
| | Upon Expiration of 2 Years
40% |
| | Upon Expiration of 3 Years
60% |
| | Upon Expiration of 4 Years
80% |
| | Upon Expiration of 5 Years
100% |
| Number of shares acquired upon exercise | 0 |
| Amount received from exercised subscriptions | 0 |
| Unexercised share subscription quantity | 8,708 units; 8,708,000 shares |
| Subscription price per share for unexercised subscribers | 14.1 |
| Unexercised subscription shares as a percentage of total issued shares (%) | 1.79% |
| Impact on shareholders' equity | The exercise of employee stock warrants issued in this round allows subscription for newly issued common shares at 40%, 60%, 80%, and 100% of the granted warrant units respectively, after 2 to 5 years from the grant date. As the dilution to existing shareholders' equity occurs progressively over the years, the overall impact is considered limited. |

(II) List of Executives Receiving Employee Stock Warrants and the Top Ten Employees with Stock Warrants

the first issuance, 1st Tranche (Issue date: 2025/4/8)

	Job title	Name	Number of shares subscribable from exercise of warrants granted	Ratio of the number of shares subscribable from the exercise of warrants granted to the total number of issued shares (Note 4)	Exercised				Unexercised
					Number of shares	Exercise price	Total exercise price	Ratio of the number of exercised shares to the total number of issued shares	Number of shares	Exercise price	Total exercise price	Ratio of the number of unexercised shares to the total number of issued shares
Executive officers	Senior VP	Chiu, Chien-Tsang (@Rock Chiu)	100,000	0.021%	---	---	---	---	100,000	14.1	---	0.021%
Employees	Corporate VP	Chen, Chang-Yao (@Frank Chen)	996,000	0.207%	---	---	---	---	996,000	14.1	---	0.207%

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Job title	Name	Exercised				Unexercised
		Number of shares	Exercise price	Total exercise price	Ratio of the number of exercised shares to the total number of issued shares	Number of shares	Exercise price	Total exercise price	Ratio of the number of unexercised shares to the total number of issued shares
Division VP	Shen, Hsin-Chueh (@Peter Shen)
Division VP	Shih, Cheng-Yu (@Gary Shih)
Division VP	Chen, Li-Wei (@Vincent Chen)
Division VP	Liang, Jih-Hsin (@Hubert Liang)
Division Assistant VP	I, An-Te (@Ander I)
Division Director	Chen, Ta-Chien (@Kelvin Chen)
Dept. Director	Wang, Chien-Shen (@Jainson Wang)
Subsidiary General Manager	Phu, Hui-Chuan (@Melissa Phu)
Subsidiary Vice President	Chiam, Lee-Cheng (@Lee Cheng Chiam)

VI. Issuance of New Restricted Employee Shares

The Company has no issuance of new restricted employee shares.

VII. Status of New Shares Issuance in Connection with Mergers and Acquisitions

The Company has no issuance of new shares in connection with Mergers and Acquisitions.

VIII. Implementation of Capital Allocation Plans: For the period as of the quarter preceding the date of publication of the annual report, with respect to each uncompleted public issue or private placement of securities, and to such issues and placements that were completed in the most recent 3 years but have not yet fully yielded the planned benefits:

(I) As of the quarter immediately preceding the publication date of this annual report, information on all prior public offerings or private placements of securities by the Company has been disclosed on the Market Observation Post System (MOPS). For detailed information, please refer to MOPS > Company Profiles > Company Name/Code(3033) > Fund-raising Plans for Inquiry. https://emops.twse.com.tw/server-java/t58query https://emops.twse.com.tw/server-java/bfhtm_ql_e

(II) As of the quarter immediately preceding the publication date of this annual report, there are no cases where funds raised from the Company's previous public offerings or private placements of securities have not yet been completed, or where such plans were completed

within the past three years but the expected benefits have not yet materialized.

(III) As of the quarter immediately preceding the publication date of this annual report, all fund utilization plans related to the Company’s previous issuances of securities have been completed.

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IV. Operation Overview

I. Business Content

(I) Business Scope

Major Business Content and Sales Percentage (2025)

The Company's major business is the distribution of electronic components and computer peripherals, technical services and import/export business, and approximately 100% of its sales are for the distribution of electronic components and peripherals. The Group operates mainly in Greater China (Taiwan, Hong Kong, and China) and Southeast Asia (Singapore, the Philippines, Malaysia, Thailand, Vietnam, and Indonesia). In response to global supply chain realignment trends, and in line with customers' evolving manufacturing strategies, the Group is actively advancing a multi-country, multi-site local manufacturing deployment. This includes the establishment of manufacturing bases in the United States, Mexico, and other emerging locations.

The Group's companies continue to play the role of connecting technology and creating value in the semiconductor industry chain with the spirit of proactively meeting challenges and overcoming difficulties, and continue to strengthen the portfolio of agency product lines to meet the changing market demands. Currently, the Group distributes products for a wide range of semiconductor component brands including IDM or IC design companies, such as AMD, Amazing, GSD, Infineon, Lattice, Microchip, Molex, NXP, Sitronix, Sinopower, Vishay, Western Digital, etc. However, we will continue to develop new products and applications in the semiconductor market, seek new opportunities for distribution cooperation, and create new customer needs. Currently, in the fields of industrial electronics, automotive electronics, mobile communications, consumer electronics, computer peripherals, and AI/5G applications, the Group's regional companies are capable of providing competitive components, technical support services, and efficient supply chain management services to achieve a triple win situation through the Group's intermediary role by linking upstream manufacturers and downstream customers.

The Company's current products (services) offerings

The franchising products the Company resells as a distributor can be categorized into chipsets/special application standard ICs, mixed signals, and discrete components according to the characteristics of the products we resell.

New products (services) to be developed

At this stage, the product solutions developed by The Group companies are AI servers/general-purpose servers/data centers, server power supplies (CRPS/MCRPS), 5G (smart phones, customer front-end equipment CPE, open radio access networks O-RAN and small cells, etc.), Edge AI/Internet of Things (AIoT), WiFi6/7, automotive electronics (including electric vehicles, electric locomotives, charging piles, etc.), consumer electronics (PC, AI PC), TV, Smartphone, Tablet), industrial control, Type C-PD charger, various memory products (NOR, NAND, DRAM, HDD) and a wide range of power related product applications, but also invested resources in the development of various product solutions, including motor control, battery energy storage management systems, backup battery units (BBU), in vehicle infotainment (IVI) systems, automotive radar, tire pressure monitoring systems (TPMS), and center information displays (CID), as well as applications related to drones and robotics. These efforts enable the Company to provide customers with timely product reference solutions, all of which have now been gradually made available for customer use.

(II) Industry Overview

Current Status and Development of the Industry

In 2025, driven by the explosive growth in demand for artificial intelligence (AI)-related applications, the global semiconductor industry significantly outperformed initial expectations at the beginning of the year. Not only did it continue the recovery momentum seen in 2024, but the overall market size also reached a new historical high. As AI applications continue to extend from cloud data centers toward edge devices (Edge AI), the semiconductor sector has officially entered a new phase of structural growth.

According to the forecast released by the World Semiconductor Trade Statistics (WSTS) organization in December 2025, the global semiconductor market size is projected to reach USD 772 billion in 2025, representing a 22.5% increase compared with 2024. This growth is primarily driven by a substantial rise in demand for memory products and logic chips.

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Furthermore, data published by the Semiconductor Industry Association (SIA) indicate that global semiconductor chip sales reached USD 791.7 billion in 2025, reflecting a year-over-year expansion of more than $25\%$ . These figures collectively demonstrate that the industry's upturn is broad-based and supported by strong, diversified market fundamentals. Looking ahead to 2026, WSTS forecasts that the global semiconductor market will further expand to USD 975 billion, representing an annual growth rate of $26.3\%$ (as shown in Figure 1). Driven by the continued penetration of applications such as generative AI, high-performance computing, automotive electronics, the Internet of Things (IoT), and intelligent end-user devices, the structural upgrading of semiconductor demand is expected to persist. At the same time, policy-driven investments—including the United States' CHIPS and Science Act—continue to support capital expenditures in semiconductor research, development, and manufacturing worldwide, providing momentum for the industry's medium- to long-term growth.

Overall, as semiconductors become increasingly essential across emerging technologies and end-market applications, industry growth dynamics are transitioning from a short-term cyclical recovery to a more structural expansion. Over the next several years, supported by continuous technological innovation and the widening scope of application scenarios, the medium- to long-term outlook for the global semiconductor industry remains positive.

Figure 1. WSTS report, 2025 Q3

Autumn 2025	Amounts in US$M			Year on Year Growth in %
	2021	2025	2026	2021	2025	2026
Americas	195,123	251,926	338,574	45.2	29.1	34.4
Europe	51,250	54,127	60,429	-8.1	5.6	11.6
Japan	46,739	44,835	50,164	0.0	-4.1	11.9
Asia Pacific	337,437	421,354	526,293	16.4	24.9	24.9
Total World - $M	630,549	772,243	975,460	19.7	22.5	26.3
Discrete Semiconductors	31,026	30,900	33,436	-12.7	-0.4	8.2
Optoelectronics	41,095	42,597	45,020	-4.8	3.7	5.7
Sensors	18,923	20,894	22,713	-4.1	10.4	8.7
Integrated Circuits	539,505	677,852	874,291	25.9	25.6	29.0
Analog	79,588	85,552	91,988	-2.0	7.5	7.5
Micro	78,633	84,839	96,620	3.0	7.9	13.9
Logic	215,768	295,892	390,863	20.8	37.1	32.1
Memory	165,516	211,568	294,821	79.3	27.8	39.4
Total Products - $M	630,549	772,243	975,460	19.7	22.5	26.3

Note: Figures are rounded to the nearest dollar, which may cause totals to differ slightly by region and by product group.
Benefiting from its critical role in the global artificial intelligence (AI) supply chain, Taiwan's semiconductor industry outperformed the global average in 2025. According to estimates released by the Industrial Economics and Knowledge Center (IEK) of ITRI on October 28, 2025, Taiwan's semiconductor industry output is expected to reach NT$6.5 trillion for the year, representing an annual growth rate of $22.2\%$ , surpassing earlier projections. The primary growth momentum stems from the continued expansion of demand related to AI and high-performance computing (HPC), which has driven simultaneous growth across the three major subsectors—IC design, wafer fabrication, and assembly and testing.
Within the global semiconductor landscape, Taiwan is expected to maintain its position as the world's second-largest producer of semiconductor manufacturing capacity. As demand for AI and HPC continues to rise, Taiwan's established strengths in advanced process technologies and high-end packaging further reinforce its strategic importance and competitiveness within the global supply chain.
Looking ahead to 2026, the continued proliferation of AI applications into end-user devices such as personal computers and smartphones, combined with the anticipated recovery in memory product prices (including DRAM and HBM), suggests ongoing growth potential for Taiwan's semiconductor industry. ITRI forecasts that industry output in 2026 could exceed NT$7.1 trillion, representing an annual growth rate of approximately $10\%$ . Overall, supported by continual advancements in leading-edge technologies and the expanding range of application scenarios, the medium- to long-term growth prospects of Taiwan's semiconductor industry remain solid.

In summary, in 2025, both the global and Taiwan semiconductor markets experienced notable growth driven by robust demand for AI-related applications, further reinforcing AI's central role as a structural driver of medium- and long-term industry development. Demand for AI servers and high-performance computing expanded rapidly, serving as the principal engine of market growth, while certain consumer electronics sectors remained in a moderate recovery phase, resulting in a differentiated pattern of demand across industry segments.

Looking into 2026, as the global semiconductor market continues to expand and the industry advances toward a significant high-growth milestone, both market competition and investment intensity are expected to rise. Throughout this process, geopolitical developments, international trade policies, and supply chain capacity allocation will continue to serve as key variables influencing industry dynamics. Companies must closely monitor trends in regionalized production, critical technology investments, and capacity expansion strategies to effectively respond to opportunities and challenges arising from the rapidly evolving market environment.

Overall, supported by the continued diffusion of AI applications and the gradual recovery of end-market demand, the semiconductor industry's medium- to long-term development trajectory remains positive. To sustain stable growth and preserve competitive advantages amid a market landscape characterized by both intense competition and heightened uncertainty, companies must prioritize balanced strategies encompassing technology deployment, supply-chain resilience, and comprehensive risk management.

(1) Market Structure by Product Category

According to the latest forecast by WSTS, the global semiconductor market is expected to reach approximately USD 772 billion in 2025, representing an annual growth rate of 22.5%. From a product-category perspective, market growth continues to be driven primarily by logic and memory semiconductors, which are projected to increase by 37.1% and 27.8%, respectively, in 2025. This reflects the sustained demand for advanced computing, data centers, and related high-performance applications that continue to support the adoption of high-end chips.

Other product categories are expected to exhibit a moderate recovery, including sensors with 10.4% annual growth, microprocessors with 7.9%, analog with 7.5%, and optoelectronics with 3.7%. In contrast, discrete devices are expected to face mild downward pressure due to adjustments in automotive and certain industrial demand, resulting in a projected decline of 0.4% for 2025.

Looking ahead to 2026, WSTS forecasts further expansion of the global semiconductor market to approximately USD 975 billion, representing annual growth of 26.3%. Logic and memory are expected to remain the primary growth contributors, with projected annual increases of 32.1% and 39.4%, respectively. Overall, the product mix continues to indicate that industry growth is highly concentrated in high-performance and high-value semiconductor segments.

From a demand-side perspective, Gartner projects that the global semiconductor market will approach USD 890 billion in 2026, reflecting an annual growth rate of approximately 14.8%. Gartner notes that growth momentum is expanding beyond cloud and data-center applications toward edge AI and end-user devices, such as AI PCs and AI-enabled smartphones, which is supporting increased demand for processors (CPU and NPU) and high-capacity memory. However, overall growth is expected to be relatively moderate.

According to IDC, the non-memory semiconductor market is projected to grow approximately 12% in 2026, reflecting a gradual recovery in processor and logic demand. Meanwhile, the memory segment is expected to maintain growth of around 18%, supported by the pricing cycle and AI-related demand. Nonetheless, performance across individual memory product categories is expected to vary.

(2) Capacity Deployment and Capital Expenditures

On the supply side, global semiconductor manufacturers continue to adjust capacity and allocate investments. According to SEMI's latest World Fab Forecast, front-end wafer fab equipment spending is projected to reach approximately USD 110 billion in 2025, representing annual growth of about 2%. For 2026, equipment spending is expected to rise to around USD 130 billion, an increase of approximately 18%, indicating that investment momentum remains primarily concentrated in high-performance computing, artificial intelligence, advanced process technologies, and memory-related applications.

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Furthermore, based on SEMI's Year-End Total Semiconductor Equipment Forecast – OEM Perspective released in December 2025, the global semiconductor manufacturing equipment market is estimated to reach USD 133 billion in 2025 (an increase of 13.7% year-over-year), and is projected to grow to USD 145 billion and USD 156 billion in 2026 and 2027, respectively. Investment continues to focus on advanced logic processes, memory—particularly high-bandwidth memory (HBM)—as well as advanced and heterogeneous packaging technologies.

Overall, capacity expansion and equipment investment trends are expected to continue, though the pace and structure of investments will adjust dynamically in response to shifts in end-market demand, technology maturity, and capital allocation efficiency.

(3) Regional Market Developments

From a regional perspective, WSTS projects that in 2025, semiconductor market growth will continue to be led by the Americas and the Asia-Pacific region, with estimated annual growth rates of 29.1% and 24.9%, respectively. The European market is expected to grow by 5.6%, while Japan may experience a year-over-year decline of 4.1% due to structural industry factors and demand adjustments.

Looking ahead to 2026, WSTS anticipates that semiconductor markets across all major regions will regain growth momentum. However, the extent of growth in each region will continue to depend on differences in their investments in advanced manufacturing technologies, data-center infrastructure, and end-market applications. Overall, regional market trends indicate that global semiconductor demand remains unevenly distributed across geographies.

(4) Medium- to Long-Term Trends and Risk Considerations

From a medium- to long-term perspective, McKinsey & Company forecasts that the global semiconductor market will reach approximately USD 1 trillion by 2030, representing a compound annual growth rate (CAGR) of around 8%–9% during the 2024–2030 period. Within this growth trajectory, AI-related semiconductors are expected to exhibit a CAGR exceeding 35%, significantly outpacing the overall industry and serving as a key structural driver supporting long-term market expansion.

However, McKinsey also highlights that geopolitical tensions, export controls, and trends toward supply chain restructuring may lead to increasing fragmentation, which could elevate manufacturing costs and intensify capital expenditure pressures. These factors represent major uncertainties for the semiconductor industry in the coming years. Industry participants will need to remain focused on investment efficiency, supply-demand balance, and the management of cross-regional supply chain resilience.

In summary, supported by continued expansion in artificial intelligence (AI), high-performance computing (HPC), and end-market device applications, the global semiconductor industry is expected to maintain growth momentum in 2026. Nevertheless, recovery trajectories will vary across product categories, application domains, and geographic regions, reflecting an industry landscape characterized by both concentration and divergence.

At the same time, in light of persistent geopolitical tensions and increasing technological and trade frictions between the United States and China—leading to divergent technology pathways and supply chain restructuring—the semiconductor sector is increasingly regarded by governments as a strategic industry essential to economic development, national infrastructure, and national security. Semiconductors serve as fundamental components across a wide range of sectors, including healthcare and medical equipment, telecommunications, energy, finance, transportation, agriculture, and manufacturing. They also underpin critical infrastructure systems such as water management, power grids, and communications networks, and enable the reliable operation of information systems, making remote work and essential cross-sector services—including healthcare, finance, education, public administration, and food distribution—possible.

Moreover, as AI applications continue to advance rapidly, content-generation technologies—including text, images, music, and software code—are being deployed at scale. These developments have become an increasingly important driver of semiconductor demand, while also supporting new chip architectures and system-level solutions. In this context, ensuring the continuity and stability of the semiconductor industry and its supply chain has become a critical prerequisite for the advancement of digital services and

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industrial upgrading.

Given the highly globalized and distributed nature of the semiconductor supply chain, policy restrictions, operational disruptions, or capacity constraints in any single region are difficult to offset through alternative production sources in the short term. As a result, supply chain resilience and cross-regional coordination have become central themes for the long-term development of the industry. Consequently, the semiconductor ecosystem and its related supply chain are now widely recognized in many economies as "essential infrastructure" and "essential business."

Within this industry environment, The Weikeng Group has long been deeply engaged in semiconductor distribution and agency services, acting as a critical bridge within the supply chain. Through stable product supply, technical support, and customer services, the Group assists upstream and downstream partners in addressing market shifts and technology transformation needs, while continuing to contribute to the development of the broader semiconductor ecosystem.

Explanations on the correlation among the upstream, midstream, and downstream of this industry according to electronic components and peripheral equipment products

In the semiconductor components industry, upstream vendors for distributors primarily comprise various semiconductor device manufacturers, while downstream customers include producers of end-market products such as information technology, communications equipment, consumer electronics, industrial control systems, and automotive applications.

For upstream manufacturers, distributors help establish a comprehensive sales and technical service network, allowing manufacturers to avoid managing numerous fragmented customers directly. This not only reduces sales and administrative costs but also enables distributors to serve as channels for relaying market insights and technical feedback, thereby acting as a critical communication bridge between suppliers and downstream clients.

For downstream customers, distributors provide timely component supply and related technical support, helping shorten product development cycles and reduce R&D expenses. Distributors also offer professional insights on market trends, product applications, and solution planning, fulfilling multiple roles as suppliers, consultants, and industry analysts.

As a result, semiconductor component distributors maintain frequent interactions with both upstream and downstream partners. Beyond transactional relationships, they also provide professional supply chain management and technical support services, positioning themselves as key value integrators within the industry ecosystem.

Overall, the Company does not merely engage in product trading activities. Rather, it assumes the roles of supply chain manager, technical service provider, and industry information integrator. Through close collaboration with upstream vendors and downstream customers, the Company creates differentiated value and fosters long-term, sticky business relationships, thereby strengthening operational stability and supporting sustainable growth momentum.

Various development trends of products:

The semiconductor components represented by The Group currently cover major downstream application sectors, including computers and peripheral equipment, networking and communications, consumer electronics, industrial control, and automotive electronics.

Reviewing 2025, the continued growth in AI chip demand accelerated the semiconductor industry's transition toward AI-driven development, with investment momentum gradually strengthening across the value chain. Throughout this period, The Group remained focused on optimizing its product portfolio and adjusting inventory structure. By implementing dynamic supply-demand management, The Group enhanced operating efficiency while maintaining prudent risk control. Demand stemming from AI-related terminal applications—such as AI PCs, AI smartphones, automotive semiconductors, servers, and high-performance computing—has progressively created new business opportunities for The Group. As AI applications deepen, the role of semiconductors continues to expand from traditional infrastructure and IT systems into emerging domains such as content generation and intelligent applications.

Looking ahead to 2026 and beyond, AI technologies, decarbonization trends, and semiconductor solutions related to green computing, renewable energy, and energy storage are expected to remain key drivers of industry growth. In alignment with global net-zero emissions targets for 2050, upstream semiconductor manufacturers and downstream technology customers are strengthening their decarbonization and carbon-neutral commitments, with related requirements increasingly extended across the entire supply chain. Under this trend, demand continues to rise across industries for energy efficiency, carbon reduction, performance improvement, and energy-management solutions, accelerating the adoption and market expansion of semiconductors used in green energy, energy storage, and high-efficiency power management.

In recent years, Weikeng Group has continued to deepen its product portfolio and application deployment. The Group's semiconductor and electronic solutions have expanded beyond traditional electronics into the automotive sector and the green-energy supply chain, covering the three major renewable-energy application areas: solar power, wind power, and energy storage. As semiconductor technologies increasingly penetrate the green-energy ecosystem, The Group will continue to strengthen its presence in green technologies and emerging applications. By providing integrated solutions, The Group supports customers in capturing long-term growth opportunities arising from sustainable development and the circular economy, while enhancing The Group's future growth momentum.

4.Competition

Currently, most of the distribution rights granted by major international IDM and Fabless semiconductor companies are compound distribution right contracts, not exclusive contracts, resulting in dozens of distributors playing the role of midstream semiconductor component distributor in the domestic semiconductor industry. In addition to the Company, other major players include WPG Holdings, Synnex, WT Microelectronics, EDOM, Promate, Zennitron and Supreme, etc.

(III) About access to Technology and R&D Overview

R&D expenses and successful technologies or products developed in the latest year and the current year up to the date of publication of the Annual Report

Item/Year	2025 (NTD thousand)	For the year ended March 31, 2026 (NTD thousand)
R&D expenses	130,956	31,184

The Company has set up a Marketing Development Division and FAE Division to provide customers with technical services and product solutions. We have done so to enhance the value of customer product sales services and provide efficient after-operation services. The "Marketing Development Division" and "FAE Division" actively cooperate with international (domestic) manufacturers/customers and are committed to an ESG-compliant innovative R&D direction. As the automotive and industrial energy-related markets have always been focus markets for Weikeng and its major upstream vendors, the application of related power semiconductors is extremely important. With original upstream manufacturers actively expanding their R&D capacity of compound/3rd generation semiconductor products, the electric vehicle and industrial application markets are

undoubtedly targeted at solar energy, electric vehicles, and fast charging. The Company's total R&D expenditure in 2025 (mainly on the salaries of R&D personnel and software and hardware equipment) reached NTD 130,956 thousand, and the related green product R&D expenditures accounted for 22.17% of the total R&D expenditures, meeting the target of at least 20%.

The "Marketing Development Division" and the "FAE Division" provide customers with complete solutions, comply with future low-carbon and environmentally friendly regulations, and strengthen competitive advantages. or the product lines of well-known foreign semiconductor manufacturers. These two departments have even successfully maintained or expanded the continuation of agency rights after the merger of upstream manufacturers. In addition to continuing to establish a firm foothold in consumer electronics applications, the Product Application 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 service levels to strengthen the cooperative relationship with and customers.

(IV) Long-term and short-term business development plans

Long-term plan:

(1) Deepening Deployment in Emerging Technologies and the Green Economy to Advance Sustainability

In response to the global semiconductor industry's active pursuit of RE100, net-zero emissions, and green transformation initiatives, demand arising from emerging technologies and green-economy applications continues to grow. The Group will continue to monitor developments in new technologies and environmentally friendly products, maintaining long-term and stable partnerships with upstream manufacturers while committing necessary resources to provide customers with competitive components and related solutions.

Within the green-energy supply chain—including applications such as solar power, wind power, and energy storage—The Group facilitates technological integration across the value chain through technical support services and collaborative R&D projects. These efforts support upstream and downstream partners in advancing energy-saving and low-carbon operating models. Under the global circular-economy framework, the Group is steadily expanding long-term business opportunities related to sustainability.

(2) Strengthening Operational Performance and Efficiency, and Enhancing Operational and Climate Risk Management

As The Group's operating scale and product lines continue to expand, operational management will place increasing emphasis on balancing working-capital efficiency, risk control, and financial soundness. The Group will incorporate comprehensive assessments of both operational and financial risks as key considerations in business development and financing strategies.

In response to exchange-rate fluctuations and market uncertainties, the Group continues to strengthen the management of inventory procurement timing, inventory levels, and customer credit, thereby mitigating the impact of external factors on gross margin and operating performance. At the same time, The Group is progressively aligning with

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international standards by continually evaluating climate-related risks and corresponding mitigation measures, with the aim of enhancing long-term operational stability and resilience.

(3) Maintaining a Sound Capital Structure and Adjusting Capital Allocation as Needed

As financing from financial institutions remains the primary source of working capital, The Group will continue to carefully evaluate the balance between financial leverage and equity capital in order to maintain a flexible and robust financial structure. Going forward, The Group will assess the necessity of equity injections based on the operating performance and funding requirements of each subsidiary, ensuring an appropriate allocation between direct and indirect financing to strengthen the overall financial position.

(4) Ensuring Compliance with Regulations Governing the Import and Export of High-Technology Goods

In view of the fact that certain high-technology IC products under The Group's distribution portfolio may fall within dual-use classifications, The Group will continue to strengthen its review procedures regarding counterparties, product categorization, and intended transaction purposes. These measures ensure full compliance with the import and export regulations of both Taiwan and the countries of origin of the represented manufacturers, while mitigating the risk of involvement in transactions potentially related to nuclear, biochemical, missile, or other military applications. Through these efforts, The Group upholds its commitment to regulatory compliance and principled, ethical business conduct.

Short-term plan:

(1) Prudently Responding to Inventory Adjustments Across the Industry Value Chain and Strengthening Inventory Management

As the industry continues to undergo inventory adjustments, the Group will maintain a prudent approach in evaluating the timing of procurements and sales, reducing the risk of inventory impairment while enhancing the efficiency of working-capital utilization. At the same time, The Group will strengthen preventive controls and handling mechanisms for slow-moving inventory to ensure that overall inventory levels remain within a reasonable and healthy structure.

(2) Enhancing Operational Efficiency Through Rigorous Cost-Benefit Analysis

The Group will continue to strengthen its cost-structure management by enhancing financial management and optimizing its capital structure, while leveraging digital technologies to improve operational processes and reduce overall expenditures. In line with the principles of zero-based budgeting, each department will conduct a comprehensive review of its business activities and, based on cost-benefit analysis results, prioritize the allocation of resources to high-value initiatives. These measures aim to achieve effective cost control and improve overall operating efficiency.

(3) Keeping Pace with Market Developments and Emerging Technology Needs

In a rapidly changing and uncertain market environment, The Group will continue to monitor fluctuations in product pricing and demand, while keeping abreast of trends in end-market applications and emerging technologies. The Group will also allocate appropriate R&D resources and collaborate with industry partners to continuously create added value and maintain its competitive advantage.

(4) Ongoing Advancement of the Green Economy and Strategic Sustainability Initiatives.

The Group will continue to monitor trends in the green economy and sustainable development, provide customers with competitive components, and promote technological integration across the industry chain through technical support and R&D initiatives. These efforts aim to support customers in advancing low-carbon and energy-efficient operational models. At the same time, The Group will actively capture opportunities arising from the development of the green energy sector and collaborate with upstream and downstream partners to jointly advance a sustainable and environmentally responsible industrial value chain.

(5) Strengthening Operational Risk Management and Upholding Ethical Business Practices.

The Group will continue to adhere to its established risk management framework and principles of ethical business conduct, while enhancing operational efficiency and addressing employee needs and workplace conditions. Centered on a prudent

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management approach, The Group will carefully assess the profitability of revenue growth and implement appropriate mitigation measures to effectively capture market opportunities and reduce operational risks.

II. Market and Production and Sales Overview

(I) Market Analysis

Sales (Offering) Region of Major Products (Services)

Unit: NT$ thousand

| Year
Sales region | 2025 | |
| --- | --- | --- |
| | Amount | % |
| Taiwan | 13,993,742 | 12.87 |
| Hong Kong | 54,479,319 | 50.11 |
| China | 32,832,911 | 30.20 |
| Other Countries | 7,410,407 | 6.82 |
| Total | 108,716,379 | 100.00 |

Major Competitors

Currently, most of the main international IDMs and Fabless semiconductor manufacturers have granted distributors franchises through multiple distributor agreements rather than exclusive contracts, dozens of players play a role as midstream semiconductor component distributors with the franchises in the domestic semiconductor industry, and in addition to the Company, the other major players include WPG Holdings, WT Microelectronics, Synnex, Supreme, EDOM, Zennitron and Promate, etc.

Approximate market share

Item	Company and peer players
		Weikeng	WPG Holdings	WT Microelectronics	Synnex	Supreme	EDOM	Zennitron	Promate
Sales Revenue (1)
(NT$ thousand)		108,716,379	999,109,582	1,177,948,907	411,153,211	226,528,013	115,572,529	41,450,665	29,694,781
Market share (%)	Domestic (2)	1.67%	15.37%	18.12%	6.33%	3.49%	1.78%	0.64%	0.46%
	Global (3)	0.44%	4.05%	4.77%	1.67%	0.92%	0.47%	0.17%	0.12%

Source:
1. Based on each company's published financial statements for 2025
2. The output value of Taiwan's IC industry in 2025 according to the statistics of ITRI: NT$ 6.5 trillion
3. According to the data released by the Semiconductor Industry Association (SIA), the global semiconductor sales in 2025 totaled US$791.7 billion (approximately NTD24.68 trillion)

Future Market Supply and Demand Situation and Growth

(1) Supply Side

The semiconductor industry and its supply chain have been recognized as "essential infrastructure" and "essential businesses" within global economic activities. Upstream semiconductor companies and wafer foundries continue to invest resources in the design and manufacturing of semiconductor components, while actively advancing toward leading-edge process technologies and advanced packaging. Through these technological upgrades, they aim to supply semiconductor devices that can create or support demand from emerging application domains.

At present, the development of the upstream semiconductor sector exhibits a distinct dual-track structure. On one hand, leading-edge process technologies continue to advance toward the 2-nanometer node and below, complemented by advanced packaging solutions such as CoWoS to meet the computing power requirements of artificial intelligence (AI) and high-performance computing (HPC). On the other hand, geopolitical tensions are reshaping the regional distribution of global mature-node manufacturing capacity, resulting in a stratified supply structure in which advanced and mature processes develop along separate trajectories.

For semiconductor component distributors, upstream supply primarily comes from semiconductor device manufacturers (including IDM and fabless companies). Changes

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in the overall semiconductor industry output directly influence the structure and scale of the supply side. Although capital expenditures in the semiconductor industry expanded over the past several years, rising inventory-correction pressures across the supply chain in the post-pandemic period have prompted upstream manufacturers to revise their capital spending plans. Coupled with persistent geopolitical disruptions to supply-chain configuration, the supply side is undergoing structural adjustments. Nevertheless, global semiconductor output continues to exhibit an overall upward trend. U.S.-China trade relations remain a key source of uncertainty affecting semiconductor supply. U.S. export restrictions on China have accelerated China's efforts to pursue semiconductor technology self-sufficiency and expand capacity in mature-node chip manufacturing. According to TrendForce, China's share of global capacity at the 28-nanometer node and above is expected to increase from 34% in 2024 to between 39% and 42% by 2027, indicating potential pricing pressure in the global mature-process market driven by expanding Chinese capacity. By contrast, advanced-node production remains concentrated in Taiwan, South Korea, and the United States, reinforcing a supply structure characterized by technological stratification and high entry barriers.

Meanwhile, governments worldwide are actively promoting localized semiconductor manufacturing through subsidies and policy incentives aimed at attracting wafer-fab investment. The United States has advanced the CHIPS Act, while the European Union, Japan, South Korea, and China have also committed substantial resources to foster regionalized and multi-site manufacturing configurations. Although this trend increases redundancy-related costs within the global supply chain, it also supports risk diversification and drives the reconfiguration of global production capacity.

According to data from SEMI, global spending on equipment for 300mm wafer fabs continues to grow, reaching new highs in recent years, reflecting sustained investment momentum in semiconductor manufacturing. New capacity additions are mainly concentrated in advanced nodes to support demand for AI, high-performance computing, and automotive electronics. Overall wafer capacity continues to expand steadily, with utilization rates gradually improving as demand in relevant applications recovers.

In the memory market, the rise of generative AI has significantly boosted demand for high-bandwidth memory (HBM) used in AI servers, prompting continuous adjustments in DRAM capacity structure and accelerating the shift toward high-performance memory products. Nevertheless, mature memory products retain a degree of supply flexibility, resulting in a structurally divergent memory-supply landscape.

Overall, although geopolitical uncertainties and market fluctuations pose stability challenges to the global semiconductor supply chain, ongoing investments in wafer-fab equipment, strong demand from AI, high-performance computing, memory, and automotive electronics, along with government subsidies and industrial-support policies worldwide, continue to reinforce supply-side growth. Looking ahead, the semiconductor supply structure is expected to exhibit the characteristics of "tight advanced-node capacity and relatively ample mature-node capacity," while regionalization and technology-based stratification of the global supply chain are likely to intensify further.

(2) Demand Side

A. Industry Development Trends and Demand Outlook for 2026 and Beyond Looking ahead to 2026 and subsequent years, mid-term forecasts published by leading research organizations—including WSTS, Gartner, and Deloitte—indicate that the global semiconductor industry is poised to sustain its structural growth trajectory. The market is expected to deliver mid- to high-single-digit to double-digit annual growth and gradually progress toward a market scale approaching one trillion US dollars in the mid-term horizon. Across institutions, there is broad alignment that artificial intelligence (AI), high-performance computing (HPC), and the continuous build-out of cloud and edge computing infrastructure will remain the principal drivers of medium- to long-term industry expansion.

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From an application perspective, Gartner projects that semiconductors utilized in data centers and AI-related domains will continue to represent the fastest-growing segments in the foreseeable future. As generative AI evolves from model-training phases into inference workloads and broader commercial deployments, demand for high-performance computing processors, AI accelerators, advanced process technologies, and next-generation packaging solutions is expected to strengthen. These developments are anticipated to stimulate further technological advancement and capital investment across the semiconductor ecosystem.

Within the memory sector, both Gartner and IDC highlight the increasing strategic relevance of high-bandwidth memory (HBM) and next-generation DRAM products in supporting emerging AI-driven applications. These products are expected to serve as key enablers of memory market expansion in the coming years. Nevertheless, research institutions also underscore the inherently cyclical nature of the memory industry, characterized by supply-demand imbalances and pricing volatility. As such, market performance will continue to depend on the timing of industry investments as well as shifts in end-market requirements.

In automotive and industrial applications, mid- to long-term forecasts from Gartner and Mordor Intelligence indicate that semiconductor content per unit will continue to rise in tandem with advancements in vehicle electrification, the proliferation of software-defined vehicle architectures, and the ongoing acceleration of industrial automation. These structural trends are expected to support steady growth in related markets and provide a relatively resilient demand base that is less sensitive to traditional market cycles.

In summary, insights drawn from WSTS, Gartner, IDC, and Deloitte suggest that the semiconductor sector is undergoing a fundamental transition—from a historically cyclical growth model dominated by consumer electronics demand to a structurally oriented growth pattern underpinned by AI, high-performance computing, and long-term digital infrastructure investments. Although the industry may continue to face uncertainties stemming from global economic conditions, geopolitical developments, and variations in capital expenditure cycles, the medium- to long-term outlook beyond 2026 remains supported by solid demand foundations and clear technological progression pathways.

B. Semiconductor Demand Returning to a Structural Growth Path Amid U.S. Tariff Uncertainty

In April 2025, the U.S. government invoked the International Emergency Economic Powers Act (IEEPA) to implement a global "reciprocal tariff" measure. The policy substantially heightened risks of supply-chain disruptions and inflation, exerting significant pressure on the global trade system. The associated uncertainty also created operational and planning challenges for multinational manufacturing and technology industries.

On February 20, 2026, the U.S. Supreme Court ruled that the President does not have authority under the IEEPA to unilaterally impose global tariffs, reaffirming that taxation power rests with Congress. This ruling officially invalidated the previously announced reciprocal tariff policy and initiated the legal process for potential refunds of tariffs already collected. The decision markedly reduced the risk of escalating global trade tensions and inflationary pressures, leading to improved market sentiment internationally.

Nevertheless, U.S. trade policy continues to exhibit elements of protectionism. Following the Supreme Court decision, the U.S. administration moved to impose a $10\%$ tariff on all global imports under Section 122 of the Trade Act of 1974, and signaled that rates could increase to $15\%$ . The statutory duration of this measure is limited to a maximum of 150 days, with any extension requiring Congressional approval. Furthermore, renewed Section 301 investigations into unfair trade practices remain possible. Overall, while global supply chains have avoided the extreme impact of punitive tariffs, short-term challenges persist regarding baseline tariff costs and policy continuity.

Against this backdrop, the high punitive tariff risks previously faced by Taiwan's technology and semiconductor industries have largely subsided, easing cost

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pressures associated with exports to the United States. However, considering the continued volatility of international trade policies, the industry remains focused on diversifying manufacturing footprints and supply-chain configurations across regions. Such efforts aim to mitigate long-term operational risks arising from concentration in specific markets or production locations and to enhance overall supply-chain resilience.

In summary, the U.S. Supreme Court ruling on tariff authority in early 2026 effectively alleviated earlier market concerns over sharply rising costs and sudden demand contraction driven by high tariff measures. This development has allowed the global semiconductor and electronics industries to move away from the brink of "high-cost, low-confidence stagflation." End-market demand is no longer under the threat of substantial downward revisions triggered by extreme tariff policies, and industry challenges have shifted back toward more typical issues such as supply-chain restructuring and cost management.

During the subsequent 150-day transition period—and under potential future adjustments to U.S. trade policy—industry participants will need to navigate moderate yet uncertain tariff-related cost impacts. Semiconductor distributors with cross-border warehousing, logistics, and inventory-management capabilities will play an increasingly important role in helping customers absorb or partially pass through transitional tariff costs, thereby maintaining shipment momentum and ensuring stable supply for AI-related and emerging technology applications.

C. Shifting Semiconductor Demand Toward AI and Supply-Chain Efficiency Amid Divergent Global Economic Conditions

According to economic indicators, the Taiwan Institute of Economic Research (TIER) reported in February 2026 that Taiwan's seasonally adjusted Manufacturing Purchasing Managers' Index (PMI) reached 57.2% in January 2026, rising from 55.3% in December 2025. The improvement reflects the transition of next-generation AI computing products into mass-production and shipment phases, as well as continued strong demand for customized AI chips from cloud service providers. These factors have contributed to robust growth momentum across Taiwan's AI-related supply chain. The six-month manufacturing outlook index reached 61.0%, the highest level since March 2022, indicating increasing optimism among manufacturers regarding short- to medium-term business conditions.

In contrast, China's Manufacturing PMI for January 2026 registered 49.3%, declining from the previous month and remaining below the expansion threshold. Manufacturing PMIs in the United States and the Eurozone were 52.6% and 49.5%, respectively, while Japan recorded 51.5%. Overall, most major economies—except for the United States—showed year-over-year improvement in manufacturing sentiment, though recovery strength continued to vary across regions.

Taken together, the global technology and semiconductor industries have gradually moved past earlier episodes of policy-driven extreme risk. Market attention has shifted back toward fundamental demand growth, supply-chain resilience, and operational efficiency enhancement. Looking ahead, amid ongoing uncertainties in the global trade environment, strengthening supply-chain robustness and cost-management capabilities will remain critical factors supporting stable medium-to long-term industry growth.

D. Structural Upgrading of Taiwan's Contract Manufacturing Industry Driven by AI Applications

In recent years, Taiwan's major contract manufacturing industries have been highly sensitive to cyclical fluctuations and shifts in the broader economic environment. To mitigate operational risks associated with traditional high-capital-expenditure and low-margin business models, industry participants have accelerated transformation efforts. The conventional focus on personal computers, smartphones, and general consumer electronics has gradually evolved toward core development areas such as AI servers, cloud infrastructure equipment, AI PCs, smart manufacturing, automated factories, and the geographic reconfiguration of global supply chains.

Among these segments, AI servers have experienced explosive growth in response to rapidly increasing demand for generative AI and high-performance computing

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(HPC). AI servers have emerged as the most critical product category within the contract manufacturing sector. As cloud service providers, data centers, and enterprise users continue to expand their AI deployments, demand for advanced computing hardware, memory, and high-speed connectivity components has increased significantly, driving a reconfiguration of the supply-chain structure and product mix.

From a medium- to long-term perspective, ongoing advancements in AI technologies are widely viewed as the primary engine of the next wave of industry demand. Looking ahead, AI functionality and use-case integration are expected to accelerate across personal computers, mobile devices, and a wide range of end-user equipment. The effective incorporation of AI technologies into end devices, servers, and system-level solutions will enhance product value propositions and competitiveness, creating more structurally driven growth opportunities for Taiwan's technology industries.

In 2025, supported by the rapid expansion of global AI applications, Taiwan's major electronics and semiconductor contract manufacturers continued to advance their transformation strategies and achieved notable results. Strong growth in AI and HPC demand elevated advanced process technologies, AI servers, and cloud-related hardware to become the primary drivers of the sector's operational performance, resulting in substantial improvements in revenue and profitability.

From a structural standpoint, AI-related demand has become a key factor propelling scale expansion in the contract manufacturing industry. As cloud service operators, data-center providers, and enterprise customers continue to invest in AI computing resources, shipments of AI servers and cloud networking equipment have grown rapidly. Their revenue contribution now surpasses that of traditional consumer electronics and is increasingly becoming the sector's major revenue stream. In comparison, conventional ICT products remain sizable but exhibit slower growth momentum.

Overall, Taiwan's major contract manufacturers have successfully responded to structural shifts in market demand and the upgrading of customer requirements by actively investing in AI servers, AI PCs, cloud infrastructure equipment, and other emerging applications. As the industry's demand structure transitions from consumer electronics toward high-value-added computing and system solutions, market participants are demonstrating greater resilience and growth potential than in the past, laying a solid foundation for sustainable medium- to long-term development.

E. Demand Growth Driven by End-Market Upgrades, with AI Becoming the Core Engine of the Semiconductor Industry

Growth rates in global end-market applications serve as a key indicator supporting demand for The Company's products and services. In recent years, the rapid advancement of artificial intelligence (AI)—particularly the widespread adoption of generative AI—has significantly increased the need for high-performance computing and advanced semiconductor devices. AI-related applications have become one of the primary engines of growth for the semiconductor industry. As AI technologies continue to permeate cloud computing, data centers, and various end-user devices, the associated semiconductor demand is expected to expand steadily.

In addition, demand for automotive semiconductors has shown a stable upward trend, driven by the increasing adoption of electric vehicles and autonomous-driving technologies. These semiconductors span diverse application areas, including sensing, computing, power management, and communications. Major global economies are also accelerating investments in semiconductor manufacturing and equipment to support long-term growth in automotive electronics and advanced process technologies.

Meanwhile, the trend toward higher intelligence and greater integration in IoT devices and consumer electronics continues to stimulate demand for a wide range of semiconductor components. Upgrades in end-product functionality and the expansion of usage scenarios are enhancing the importance and value contribution of semiconductors within overall system architectures.

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In 2025, supported by growing demand in automotive electronics, AI and high-performance computing (HPC), IoT, and other emerging applications, the global semiconductor industry experienced broad-based growth. Looking ahead to 2026, as new technologies continue to mature and end-market demand further expands, the semiconductor sector is expected to maintain its stable growth momentum. The Company will continue to strengthen its product portfolio and service capabilities in order to capture market opportunities, enhance overall competitiveness, and support sustainable medium- to long-term business growth.

(3) High Potential for Market Growth

A. Semiconductors as the Core Foundation of Technological Development

From a technological development perspective, semiconductor chips serve as the essential foundation for the operation of modern electronic equipment and systems. Through instruction-set architectures and integrated hardware-software design, semiconductors enable devices to execute a wide range of functions—including computing, communications, sensing, and power management. Their applications now span smartphones, personal computers, automobiles, networking equipment, edge-computing devices, cloud data centers, industrial automation systems, smart-home products, and various categories of consumer electronics.

In recent years, growing demand for green technologies, energy storage, and energy-efficiency optimization—together with the rapid integration of artificial intelligence (AI) into end-user devices and server systems—has driven increasing requirements for high-performance, highly reliable, and energy-efficient semiconductor technologies and components. These trends have supported the steady expansion of the overall addressable market for semiconductors.

B. 2025 Market Review: Broad-Based Growth Driven by Diverse Applications

Under the momentum of several high-growth-potential application sectors, the global semiconductor market in 2025 demonstrated a multi-engine expansion pattern. Key growth drivers included the following:

a. Expansion of Generative AI, Data Centers, and Edge AI

The rapid growth of generative AI and cloud-service demand continued to drive capacity expansion in data centers, fueling strong increases in high-performance computing (HPC) chips, AI accelerators, and high-bandwidth memory (HBM).

At the same time, AI applications have gradually extended from centralized cloud-computing architectures to edge devices (Edge AI) and various end-user equipment. This shift has increased demand for semiconductors featuring low power consumption, high integration, real-time processing, and on-device data-processing capabilities.

The adoption of Edge AI reduces reliance on cloud-processing resources, lowers latency, enhances data privacy, and improves energy efficiency, thereby broadening the structural impact of AI on the semiconductor industry.

b. Automotive Electronics and the Rise of Software-Defined Vehicles

In the automotive sector, although electric-vehicle sales growth has become more rationalized, the proliferation of software-defined vehicles (SDVs) and advanced driver-assistance systems (ADAS) has significantly increased demand for sensing, real-time computing, and AI-driven decision-making capabilities.

Automotive Edge AI architectures are becoming a core design direction, contributing to the continued rise in semiconductor content per vehicle and driving demand for high-reliability computing devices, power-management components, and automotive-grade chips.

c. Growing Demand for Green-Energy Applications and Power Semiconductors

As energy transitions accelerate—driven by EV-charging infrastructure, renewable-energy deployment, and rapid development of energy-storage systems—power semiconductors play a vital role in enhancing overall system energy efficiency and stability.

Within AI data-center and Edge-AI deployments, high-efficiency power devices help reduce total energy consumption and provide a crucial foundation for supporting high-density computing and widespread edge deployment.

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C. Industry Outlook Beyond 2026: Structural Growth Driven by Cloud AI and Edge AI in Parallel

Drawing on insights from multiple research institutions, the semiconductor industry is expected to shift from cyclical recovery to a structural growth phase beyond 2026, with artificial intelligence (AI), high-performance computing (HPC), automotive electronics, and green-energy applications serving as the core growth engines.

AI architecture will evolve from predominantly centralized cloud-based computing toward a dual-track model in which cloud AI and Edge AI operate in parallel. As demand for real-time processing, data-privacy protection, system reliability, and energy efficiency continues to increase, Edge AI will play an increasingly critical role across automotive electronics, industrial automation, smart manufacturing, smart cities, AIoT, and various types of end-user devices. This transition will further elevate the value and irreplaceability of semiconductors at the system level.

Overall, electronic technologies continue to advance toward higher performance, lower power consumption, and greater intelligence. The development of green technologies, improvements in power-conversion efficiency, and the deepening adoption of AI and Edge AI have become the core engines of medium- to long-term growth for the semiconductor industry.

Emerging technologies—including compound semiconductors (class III semiconductors), 5G, AIoT, Edge AI, and heterogeneous-integration system architectures—are expected to sustain steady semiconductor demand expansion. In addition to providing mature product solutions across existing markets such as computing, communications, consumer electronics, industrial applications, and automotive electronics, the Group continues to strengthen collaboration with upstream vendors and downstream customers while actively expanding its presence in cloud-AI and Edge-AI-related applications and solutions.

As global high-technology industries move toward low-carbon transformation, smart-city development (5G, AIoT, HPC, data centers, EVs, etc.), and higher value-added system architectures, the Group will continue to enhance its product capabilities and service offerings to support stable medium- to long-term growth.

5. Competitive Advantage

(1) A Comprehensive Product Portfolio Covering High-Growth Application Segments

With years of experience in marketing electronic components and keen judgment of electronic component market trends, The Company has evolved into a professional electronic component distributor, cooperating with world-class original manufacturers, such as AMD, Amazing, GSD, Infineon, Lattice, Microchip, Molex, NXP, Sitronix, Sinopower, Vishay, Western Digital, etc.

The Company's product lines can be categorized into chipsets/ASICs mixed-signal and distributed components according to product characteristics, covering the application areas of 3C electronics, industrial applications, automotive electronics, industrial AI, AIoT, cloud and edge computing, and 5G communications. The Company has become a key distributor for several upstream vendors within regional markets.

In parallel, The Group is also investing resources in the development of emerging application solutions, including motor control, battery energy storage management systems, backup battery units (BBU), in vehicle infotainment (IVI) systems, automotive radar, tire pressure monitoring systems (TPMS), and center information displays (CID), as well as applications related to drones and robotics. These solutions have been progressively introduced to customers, demonstrating both the completeness and forward-looking nature of The Group's product portfolio.

(2) Strong Demand-Creation Capabilities Recognized by the Market, Enhancing the Value of

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Technology-Driven Distribution

The Company maintains real-time insight into the latest developments in the technology market and proactively provides customers with product-technology information and application-solution updates. Through new-product launches, technical seminars, and industry-trend forums, the Company helps customers stay aligned with market dynamics and jointly explore application opportunities.

To deliver comprehensive technical support services, the Company and its subsidiaries deploy professional FAE/AE engineering teams that collaborate closely with customers on product design and application development. These efforts help customers reduce R&D and design costs, shorten time-to-market for new products, increase project success rates, and strengthen long-term customer engagement.

As of the end of 2025, The Company’s staffing structure reflects its strong commitment to a technology-driven distribution model. In Taiwan, an average of one technical engineer is allocated for every 1.9 sales personnel, while in Mainland China the ratio is one technical engineer for every 2.07 sales personnel—demonstrating The Company’s emphasis on engineering-supported demand creation.

This technology-centric demand-creation capability has been consistently recognized by both upstream vendors and downstream customers. It not only strengthens The Company’s ability to secure and maintain existing distribution authorizations but also serves as a key competitive advantage in obtaining new product-line authorizations and winning customer project opportunities.

(3) A Stable Management Team with Strong Focus on Talent Development and Organizational Succession

The Company’s management team upholds the business philosophy of “linking technology, creating value” emphasizing professional specialization and cross-functional collaboration to continuously strengthen the Company’s overall market competitiveness. The Group has long placed importance on developing managerial talent and cultivating future leaders. Across its operating regions, the Group nurtures local talent with both commercial and administrative management capabilities, gradually building leadership and organizational-management experience.

Through consistent management principles, a mature organizational culture, and long-term commitment to the electronic-component distribution market, the management team continually reviews and enhances the Company’s distribution strategies. These efforts help uncover value-added opportunities within the high-technology supply chain and establish a differentiated market position for The Company.

(4) Comprehensive Channel Deployment with Cross-Regional and Cross-Border Manufacturing Support Capabilities

In response to customers’ recent shift toward multi-country, multi-site local manufacturing strategies driven by global supply-chain restructuring, The Group continues to strengthen its marketing-channel deployment and operational-support model. These enhancements are designed to improve The Group’s capability to provide cross-regional and cross-border supply and service support, meeting customers’ practical needs across diversified production locations, including the United States and Mexico.

Anchored in the Asia-Pacific region, The Group has established business and technical-support offices in Taiwan, Hong Kong, China, and Singapore, serving the Greater China and Southeast Asia markets. Additionally, to support customers’ manufacturing and shipment arrangements in North America, The Group operates a logistics hub in El Paso, Texas—an essential logistics and supply-chain node connecting U.S. and Mexican production facilities.

Located at the U.S.–Mexico border, El Paso offers advantageous geographic and logistical conditions for linking North American and Mexican manufacturing clusters. Through this hub, The Group integrates cross-regional inventory management, logistics distribution, and delivery-schedule coordination, helping customers address multinational production and shipment requirements while improving supply timeliness and overall supply-chain flexibility.

As customers’ product design, pilot-run, and mass-production activities increasingly span multiple countries and regions, The Group leverages the synergy between its Asia-Pacific marketing network and North American logistics hub to deliver cross-regional project

deployment, localized supply, and technical-support services. This integrated model ensures that customers maintain stable component supply and consistent service quality across multi-site production environments.

In summary, the Group leverages a comprehensive and diversified product portfolio that effectively covers high-growth sectors such as AI, high-performance computing, automotive electronics, industrial control, communications, and emerging applications. Through its technology-driven demand-creation capabilities, combined with professional application-engineering support, the Group assists customers in accelerating product design-in processes and project ramp-ups, thereby enhancing the value-added role of the distribution channel.

Under the leadership of a stable and experienced management team, The Group continues to prioritize talent development and organizational succession to ensure strategic continuity and execution effectiveness. In addition, with marketing and logistics deployments spanning both the Asia-Pacific and North American regions, The Group is well equipped to support customers' local-manufacturing and cross-border production requirements, strengthening overall supply-chain resilience and service depth.

Favorable and Unfavorable Factors and Countermeasures for Development Prospects

(1) Favorable Factors

A. Semiconductors Recognized as Essential Infrastructure with Strong Structural Demand As global digitalization and intelligent transformation continue to accelerate, the semiconductor industry and its supply chain have increasingly been regarded by many countries and industrial systems as "essential infrastructure" and "critical operations." Upstream semiconductor manufacturers and foundries continue to invest in advanced process technologies and advanced packaging, aiming to drive the emergence of new applications and new forms of demand through ongoing technological progress. Within this industry structure, semiconductor distributors not only fulfill existing market demand but also play a crucial role in bridging upstream advanced technologies with downstream customer application scenarios. Through professional services and technical support, distributors help customers translate new technologies into real-world product requirements, thereby delivering value through demand creation.

B. Broad Application Markets with Long-Term Demand Growth Potential From the perspective of technological development trends, semiconductor chips have become the core elements enabling the operation of a wide range of technology devices and systems. Their application scope spans smartphones, automobiles, networking equipment, edge computing, cloud data centers, industrial automation, smart-home systems, and various consumer-electronics products. As the digital economy continues to expand, the integration of ICT technologies with manufacturing—combining front-end sensing, IoT communications, cyber-physical systems, cloud computing, and big-data analytics—not only enhances production efficiency but also supports flexible manufacturing, labor-shortage mitigation, and industrial upgrading. These developments further broaden and deepen semiconductor adoption across industries and drive the steady long-term growth of the overall addressable market.

C. AI, 5G, and High-Performance Computing Driving a New Wave of Demand Expansion The rapid development of artificial intelligence (AI) and the advent of the 5G era have become major forces propelling semiconductor demand. AI technologies are now applied not only in server-based training and inference workloads but are also extending into high-power server power-supply systems, backup-battery units (BBUs), and related power-management architectures. This shift continues to drive strong growth in high-performance computing components, power semiconductors, and advanced materials. In response to surging AI-related demand, leading suppliers such as AMD, SanDisk, and Western Digital have continued to introduce new products. Meanwhile, Infineon's high-efficiency power devices—along with class III semiconductors materials such as silicon carbide (SiC) and gallium nitride (GaN)—have become indispensable components in AI power-system architectures, including HVDC, BBU, AC-DC, and DC-DC systems.

With the introduction of new product lines and the addition of complete system-level solutions—such as GIGABYTE and Giga Computing motherboards and servers—The Company is now able to provide comprehensive one-stop AI server solutions spanning

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processors, memory, motherboards, and power systems. This enhances the Company's operational performance and overall competitiveness in AI-related application markets.

D. Stable Distribution Authorizations Supporting Continued Business Expansion

The Company has maintained long-standing and strong collaborative relationships with its upstream vendors. Its extensive experience in professional sales and technical services has earned the trust of leading global manufacturers. Amid the industry trend toward supplier-side horizontal integration, these stable and mutually trusting partnerships help the Company secure its existing distribution authorizations and obtain new product-line authorizations at appropriate junctures, thereby supporting ongoing business development and expansion.

(2) Unfavorable Factors and Countermeasures

A. Shortened Product Life Cycles and Uncertainty in Demand Forecasting

The rapid evolution of electronic products and application technologies has shortened end-product life cycles, resulting in frequent changes in customer product specifications and material requirements. These conditions may increase forecasting inaccuracies, which in turn could affect inventory levels, price stability, and the risk of inventory write-downs.

Countermeasures include:

a. Demand and Product Lifecycle Management:

The sales teams conduct regular and ad-hoc supply-demand and customer-requirement review meetings to monitor customers' product roadmaps and lifecycle status, enabling timely adjustments to stocking strategies and inventory policies.

b. Product Portfolio Optimization and Transition Management:

The Company continuously tracks market trends and technological developments to enhance the efficiency of product portfolio transitions. The Company also actively pursues distribution rights for high-growth product lines and develops new customers to mitigate risks associated with reliance on a single product generation.

c. Inventory Risk-Control Mechanisms:

The Company strengthens slow-moving-inventory tracking, inventory-turnover monitoring, and necessary disposal mechanisms to reduce capital lock-up and minimize the risk of inventory write-downs.

B. Demand Growth Concentrated in AI/Data-Center-Related Applications

In recent years, semiconductor demand growth has been concentrated in AI, data-center, and high-performance computing (HPC) segments, while recovery in other mature end-markets has been comparatively moderate. This divergence may lead to a structurally imbalanced demand profile. If cloud-service providers or enterprise customers adjust their investment pace, short-term order-pull-in timing and shipment schedules may experience fluctuations.

Countermeasures include:

a. Diversified Application Deployment:

Regularly review the Company's internal operation management, review the impact, and establish a rapid response crisis communication channel, with employees, management team, customers, and business partners, to protect the Company's normal operations.

b. Solution-Based Engagement to Enhance Customer Stickiness:

By leveraging demand-creation activities and project-based design-in engagements, the Company increases its involvement in customers' design-in and mass-production phases, thereby reducing volatility associated solely with customers' order-pulling schedules.

c. Customer and Project Portfolio Management:

The Company strengthens project-timing tracking, shipment-mix monitoring, and early-warning mechanisms to reduce concentration risk.

C. Supply Constraints and Lead-Time Uncertainty in Upstream Components

The supply of certain high-end or critical components may be affected by capacity allocation, limitations in manufacturing or packaging processes, shortages of key materials, or bottlenecks within the broader supply chain. These factors can lead to

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uncertain lead times or adjustments in supply-priority allocation, potentially impacting customers' project schedules and mass-production timelines.

Countermeasures include:

a. Early Collaboration with Upstream Vendors:
Engage proactively in demand planning, allocation coordination, and market-information exchange to improve the availability of critical components.

b. Cross-Regional Inventory and Logistics Coordination:
Leverage cross-regional inventory deployment, localized fulfillment, and coordinated logistics hubs to enhance supply flexibility and reduce the risk of shipment interruptions caused by component shortages.

c. Alternative-Material and Backup-Sourcing Management:
Establish alternative-component evaluation processes, second-source planning, and tiered lead-time management for key projects to mitigate the impact of supply fluctuations on customers.

D. Geopolitical, Trade-Policy, Tariff, and Export-Control Uncertainties
Geopolitical tensions, adjustments in trade policies, tariff measures, and export-control or sanction regulations may affect product supply and sales arrangements in certain markets. These uncertainties can increase compliance requirements and supply-chain restructuring costs, and may also lead to fluctuations in customer orders and shipment schedules.

Countermeasures include:

a. Strengthening Compliance-Management Mechanisms:
Continuously monitor changes in export-control regulations and sanction requirements, and establish internal compliance-review procedures and real-time notification mechanisms to reduce regulatory and compliance risks.

b. Multi-Regional Distribution and Supply Deployment:
Expand product and market coverage across different regions to mitigate the operational impact of policy changes in any single market.

c. Supply-Chain Communication and Contingency Coordination:
Maintain real-time communication with upstream vendors and downstream customers to understand their production-site adjustments and supply-chain strategies, thereby enhancing flexibility and responsiveness in customer support.

E. Supply-Demand Imbalances Resulting from High Capital Expenditure and Industry Cyclicality
The semiconductor industry is highly capital-intensive. During market upcycles, upstream vendors often accelerate capacity expansion and capital investments. If subsequent demand growth falls short of expectations, this may result in temporary oversupply, pricing pressure, and supply-demand mismatches, which could in turn affect overall industry conditions and lead customers to adopt more conservative ordering behavior.

Countermeasures include:

a. Prudent Inventory and Procurement Policies:
Avoid accumulating excessive inventory or tying up capital during market upcycles, while strengthening inventory-turnover controls and slow-moving/obsolete-stock risk management.

b. Focus on High-Value-Added Applications:
Increase the proportion of solution-based and project-driven business to reduce exposure to highly price-competitive product categories.

c. Coordinated Planning with Customers:
Mitigate volatility arising from demand reversals through project-timeline tracking and proactive supply-and-demand information sharing with customers.

Overall, medium- to long-term semiconductor demand continues to be supported by trends in AI/data centers, advanced memory, and automotive and industrial digitalization. However, short-term volatility may still arise from factors such as demand concentration, supply bottlenecks, pricing cycles, and geopolitical or trade-policy uncertainties. The Company will continue to mitigate external fluctuations through diversified product and application deployment, project design-in engagement and demand visibility, cross-regional supply and logistics coordination, compliance and risk-management mechanisms, and prudent financial

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management—thereby supporting stable medium- to long-term development.

(II) Major Product Applications and Production Processes

The franchising products the Company resells as a distributor can be categorized into chipsets/standard ICs (ASIC) for special applications, mixed-signal and decentralized components according to the characteristics of the products we resell and their important applications are listed below:

Application Segment	Customer Product Applications
Computer Information	PCs, Notebooks, Motherboards, AIO Computers, Servers, 2-in-1 Laptops, Enterprise Storage Devices, Miners, AI (Artificial Intelligence), Data Centers, Edge Computing
Industry	IPC, UPS, Robot / Autonomous Mobile Robot (AMR), Battery Backup Unit(BBU), Battery Management System(BMS), Cooling Distribution Unit(CDU), Motor Control, Charging Stations/Piles, Drones, POS systems, FM Pumps, Power Tools, Lighting, Security Control/Surveillance (DVR/NVR), Welding Machines, Remote Controlled Cars, Textile Machines, Programmable Logic Controller (PLCs), Hydropower Meters, Smart Grids, Wind Power, Solar Power Generation Inverter, Server Power Supply (CRPS(Common Redundant Power Supply)/ MCRPS (Modular Common Redundant Power Supply/ PDB(Power distribution Board), Testing Instrument, Telecom Power Supply, Medical.
Consumer	Smart Speakers, Augmented/Virtual Reality (AR/VR), AI Glasses, Internet of Things (IoT) Devices, Digital Video Converters (STBs), Projectors, Headphones, Smart/Feature Phones, e-Book Readers, Tablets, POS, Portable Navigation Devices (PNDs), LCD/Mini LED TVs, Media Players, Wearable Devices, Home Appliances, White Goods, Alarm Devices, Home Automation, Electronic Locks, Toys, IP CAM.
Network Communication	Ethernet switch, Gateway, WiFi AP router, xDSL, NIC, Ethernet/Infinite band, GPON/EPON, Cable Modem, Digital Set-Top Box (STB), Micro Base Station (Femtocell), 4G/5G Base Station, 5G (Base station/CPE/Small Cell)
Vehicles	Battery Management System (BMS), Body Control Module (BCM), Dashboard, Center Information Display (CID), On-Board Battery Charger (OBC), Infotainment/In-Vehicle Infotainment, Remote Keyless Entry (RKE), Advanced Driver Assistance System (ADAS), Car Radar, Tire Pressure Monitoring System (TPMS), Power Windows, In-vehicle Telematics Box (TBOX), Head-Up Display (HUD), Power Distribution Unit (PDU), Vehicle Control Unit(VCU), Motor Controller, Automotive Communication System (Auto Gateway / T Box)

(III) Supply situation for the company's major raw materials

The Company is not a manufacturer and has no major raw material inputs.

(IV) A list of any suppliers and clients accounting for 10 percent or more of the Company's total procurement (sales) amount in either of the 2 most recent fiscal years

Major Suppliers in the Last Two Calendar Years (accounting for 10 percent or more of the Company's total procurement)

Unit: NT$ thousands

Item	2024				2025				2026(As of March 31)
	Company Name	Amount	%t	Relation with Issuer	Company Name	Amount	%	Relation with Issuer	Company Name	Amount	%	Relation with Issuer
1	TV002	23,218,607	27.46	None	TV002	39,566,803	38.21	None	TV002	10,107,683	33.59	None
2	TV007	19,056,284	22.54	None	TV007	19,402,785	18.74	None	TV007	4,423,561	14.70	None
3	Others	42,264,492	50.00	—	Others	44,586,484	43.05	—	Others	15,556,945	51.71	—
	Net Total Supplies	84,539,383	100.00			103,556,072	100.00		Net Total Supplies	30,088,189	100.00

Note 1: Where the Company is prohibited by contract from revealing the name of a supplier, or where a trading counterpart is an individual person who is not a related party, it may use a code in place of the actual name.
2: For the listed company, the most recent quarterly financial information which has been audited or reviewed by the accountant, prior to the publication date of the annual report, should be disclosed.

Major Clients in the Last Two Calendar Years (accounting for 10 percent or more of the Company's total sales)

There were not any clients accounting for more than 10% of total sales.

III. Human Resources

| Year | | 2024 | 2025 | 2026
(As of March 31) |
| --- | --- | --- | --- | --- |
| Number of Employees | Business Division | 730 | 764 | 786 |
| | FAE & RD Division | 240 | 252 | 260 |
| | Administration Division | 259 | 262 | 260 |
| | Total | 1,229 | 1,278 | 1,306 |
| Average Age | | 40.00 | 40.61 | 40.92 |
| Average Years of Service | | 8.97 | 9.24 | 9.21 |
| Education (%) | Ph.D. | 0.08 | 0.08 | 0.08 |
| | Masters | 5.94 | 5.71 | 5.82 |
| | Bachelor’s Degree | 82.75 | 83.73 | 83.69 |
| | Senior High School | 8.46 | 7.90 | 7.73 |
| | Below Senior High School | 2.77 | 2.58 | 2.68 |

IV. Disbursements for environmental protection: Any losses suffered by the Company in the most recent fiscal year and up to the annual report publication date due to environmental pollution incidents (including any compensation paid and any violations of environmental protection laws or regulations found in environmental inspection, specifying the disposition dates, disposition reference numbers, the articles of law violated, and the content of the dispositions), and disclosing an estimate of possible expenses that could be incurred currently and in the future and measures being or to be taken. If a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided.

The above-mentioned events did not occur.

V. Labor Relations

(I) List any employee benefit plans, continuing education, training, retirement systems, and the status of their implementation, and the status of labor-management agreements and measures for preserving employees' rights and interests.

Implementation of Employee Welfare Measures:

(1) Welfare Measures Provided by the Company:

① Participation in labor insurance and national health insurance in accordance with the law; group accident/hospitalization/cancer medical insurance; and business travel accident insurance for employees.

② Leave Benefits:

Various types of leave are provided, including special leave, marriage leave, personal leave, menstrual leave, bereavement leave, maternity check-up leave, maternity leave, paternity check-up leaves and paternity leave, epidemic prevention caregiving leave, and home-return leave for expatriate employees, among others. Among these, the scope of marriage leave and the salary payment standards for typhoon leave are more favorable than those required under applicable labor laws and regulations.

③ Wedding and funeral monetary gifts: When employees or their family members get married or pass away, the Company provides monetary gifts (condolence payments/flower arrangements) and subsidies for supervisors to offer such gifts as well.

④ Maternity subsidies: Financial assistance is provided when employees or their spouses give birth.

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Encouragement and subsidies for employees to pursue in-service training courses.
Annual health checkups for employees, with discounts available at the same hospitals for their family members.
On-site physician consultation services are provided once every two months (three hours per session). In addition, the Company employs a full-time nurse responsible for health management, occupational disease prevention, health promotion, and the provision of medical service consultations.
Organization of health promotion seminars.
Corporate childcare agreements with nearby kindergartens to provide convenient and discounted childcare services for employees.
In accordance with the Articles of Incorporation of the Company, 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 (including executive officers) and directors) will be distributed as employees (including executive officers) remuneration. Employees and executive officers who are entitled to receive the above-mentioned remuneration, in share or cash, include the employees of the subsidiaries of the Company who meet certain specific requirements. At least 7% of the total employees’ remuneration to be allocated shall be distributed as remuneration to the Company’s own rank-and-file employees (including head office and branches) in the form of either stocks or cash. This provision has been explicitly stipulated in the Company’s Articles of Incorporation, as approved by the Board of Directors on March 6, 2025, and was later approved at the Annual General Meeting of Shareholders on June 20, 2025. The Company defines rank-and-file employees as those who are not executive officers and whose salary levels are at or below the standards for rank-and-file employees specified in Paragraph 2, Article 2 of the "Regulations Governing the Additional Deduction of Salary Expenses for Wage Increases of Employees in Small and Medium Enterprises" announced annually by the Ministry of Economic Affairs. The scope of rank-and-file employees shall be reviewed on a regular basis to assess the need for adjustments, and any revisions shall be submitted to the Board of Directors for resolution. The Company’s Board of Directors resolved on January 13, 2026, that for the year 2026, rank-and-file employees are defined as those with regular monthly compensation of NTD 65,000 or less.
Subsidies for sales and FAE (Field Application Engineers) personnel, including transportation fees, mobile phone expenses, parking fees, and laptop purchases.
Adequate facilities are provided to ensure that employees have a convenient and well-equipped workplace environment.

In addition to basic facilities such as drinking water dispensers and public restrooms, the Company has also installed coffee machines, microwave ovens, ovens, food steamers, lactation rooms, and barrier-free facilities for employees. Furthermore, to accommodate middle-aged and senior employees, the Company provides items such as heat-resistant gloves, tongs, and trays to enhance convenience and improve safety in use.

In August 2024, the Company appointed the Trust Department of Hua Nan Bank to implement the “Employee Stock Ownership Trust Plan.”

The plan aims to encourage employees to develop a disciplined regular savings and investment habit. Through monthly voluntary salary contributions by employees, together with Company matching incentives at a ratio of 1:1 to 1:1.1,

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accumulated funds are invested in the Company’s shares. This mechanism is intended to help employees build shareholdings at an early stage and benefit from compound investment returns, thereby creating diversified sources of retirement preparation and providing greater financial security for their future retirement.

(14) Employee Stock Warrants:

On April 8, 2025, the Company issued employee stock options for the first time, totaling 8,708 units. During the vesting period, eligible option holders may subscribe for up to 8,708,000 newly issued common shares in accordance with the Employee Stock Warrants Issuance and Exercising Procedure for the Year 2024. The initial exercise price was NTD 15 per share, subject to adjustment in accordance with applicable regulations.

Following the distribution of cash dividends in August 2025, the exercise price was adjusted to NTD 14.1 per share, effective from August 17, 2025.

(2) Welfare Measures Provided by the Company’s Employee Welfare Committee:

① Encouragement for employees to form various clubs and participate in club activities to promote work-life balance, with subsidies provided for club expenses.

② Irregular organization of cultural and recreational activities such as family days and movie screenings.

③ Planning of employee trips with travel subsidies provided.

④ Contracts with designated stores to offer employees exclusive discounts.

⑤ Distribution of birthday, Dragon Boat Festival, and Mid-Autumn Festival gifts or gift money.

⑥ Organization of year-end parties with various prize drawings and monetary rewards.

(3) The Company has formulated and implemented reasonable employee welfare measures (including remuneration, vacation and other benefits, etc.), and appropriately reflects operating performance or results in employee remuneration. Please refer to the explanation of welfare measures in the Sustainable Workplace section of the Company’s official website in the Sustainability section, as well as the communication response status/results under the Stakeholders section concerning employees.

https://www.weikeng.com.tw/content.php?no=71

https://www.weikeng.com.tw/content.php?no=69

(4) The Company Provides Employees with a Safe and Healthy Working Environment and Regularly Conducts Occupational Safety and Health Education:

① An Occupational Safety and Health Committee has been established and holds quarterly meetings. In 2025, four meetings were held to report and discuss relevant occupational safety and health topics.

② The Company’s governance structure includes an Occupational Safety and Health Department staffed by certified professionals to execute occupational safety tasks. The personnel include:

a. 3 supervisors for class A occupational safety and health affairs,
b. 1 Class A occupational health and safety administrator,
c. 1 Class B occupational safety and health specialist,
d. 1 supervisor for class C occupational safety and health affairs,
e. 1 dedicated occupational health service nurse,
f. 4 fire safety administrators (2 in the warehouse center, 2 at the headquarters),

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g. 11 personnel qualified for first aid 3 in the warehouse center, 8 at the headquarters),
h. 1 personnel qualified in the International Air Transport Association (IATA) dangerous goods training course, and
i. 2 personnel certified to operate forklifts with a capacity of one ton or more.

These personnel perform daily occupational safety and health duties to ensure a safe workplace.

③ The Company regards a safe working environment as its top priority and sets the goal of zero occupational accidents as an annual target.

To apply the management approaches of ISO quality and environmental management system standards to occupational health and safety management, the Company implements hazard identification and risk assessment to prevent accidents, thereby reducing corporate costs and operational risks and achieving the objective of sustainable business operations.

The ISO 45001:2018 Occupational Health and Safety Management System completed its initial external certification audit on January 11, 2024, and the certificate was obtained in February 2024. Following the addition of the Taoyuan Housheng Warehousing Center, a re-certification audit was completed in November 2024, and a new certificate was issued on November 21, 2024.

The annual surveillance audit was completed in December 2025, and on December 16, 2025, the management system was confirmed to be operating continuously and effectively, with certification status maintained (Certificate No.: ARES/TW/I2402011S; valid through February 5, 2027).

Through the promotion and implementation of the occupational health and safety management system, the Company aims to put into practice its OHS policy principles of regulatory compliance, hazard prevention, competency awareness, continuous improvement, and full employee participation.

④ The Company conducts employee health examinations once each year.

In 2025, on April 25 and May 2, the examinations were carried out on-site by Xinyi 101 Health Management Clinic (now renamed Xinyi Health Management Clinic). The participation rate reached 95.97% (excluding overseas assignees).

In addition to standard examination items, advanced health screening services were provided, including intraocular pressure (I.O.P.) measurement, cardiovascular assessments, tumor marker tests, and various ultrasound examinations.

⑤ In 2025, the Company actively promoted tobacco hazard prevention, obesity prevention, and the prevention and control of the three highs (high blood pressure, high blood sugar, and high blood lipids).

During the year, the Company organized health seminars, physical fitness and wellness sustainability activities, and encouraged participation in sports-oriented employee clubs. Relevant outcomes have been disclosed on the Company's official website under the Sustainable Workplace section.

The Company was evaluated by the Health Promotion Administration, Ministry of Health and Welfare, and was awarded the Healthy Workplace Certification – Health Initiation Label (Certificate No. HPAB1110793), valid from January 1, 2023 to December 31, 2025. In addition, the Company passed the Workplace Health Promotion Self-Assessment in December 2025 (Certificate No. HPA1143133).

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⑥ In cooperation with Cathay General Hospital, the Company invited physicians to provide employee health care and consultation services.

In 2025, a total of six sessions were conducted, with each session lasting three hours, amounting to 18 hours in total. In addition, a full-time nurse coordinated external specialists to deliver 11 health education seminars, totaling 15 hours, during 2025, with 584 employees participating.

⑦ In support of ESG–Social employee welfare initiatives and the United Nations Sustainable Development Goals (SDGs), specifically SDG 3 (Good Health and Well-being) and SDG 8 (Decent Work and Economic Growth), the Company organized the “2025 WeiKENG Physical Fitness and Wellness Sustainability – Outdoor Fitness: Walking Towards Better Health” program in June 2025.

The program lasted for three months and concluded successfully with an award ceremony held on October 14, 2025. Employees demonstrated improvements in their InBody body composition measurement results compared with baseline data at the beginning of the program.

⑧ To enhance employee healthcare, the Company’s group medical insurance policy was upgraded effectively October 6, 2022, allowing claims to be submitted using copy receipts. This provides flexibility for employees to balance personal and corporate insurance coverage. In 2025, insurance claims for group accident/hospitalization/cancer coverage accounted for 44.21% of the total premium paid.

Situation of further education and training

(1) Executed by the Company:

① Regular training for new colleagues:

a. Understanding the Company’s corporate philosophy and core values;
b. Corporate governance, ethical corporate management and sustainability policy requirements;
c. Introduction to the work functions of each department, network and information security, intellectual property protection requirements and other points to note;
d. On the Job Training (OJT) of the department to which the trainees belong, focusing on job functions and ERP operations.

② Job skill refinement training:

In response to the work processes, ERP system program and function addition or management requirements, the program leader will arrange work skill refinement training courses to enhance the essential capability of employees and improve work efficiency so that employees can enhance their work value. In response to the workflow, advanced ERP system program function or management requirements, etc., the plan host executes the training courses of working skill improvement to strengthen the essential learning ability of employees, enhance work efficiency, and advance work value of colleagues.

③ Succession Planning:

In accordance with the principles outlined in the “Succession Planning for Board Members and Key Senior Management” as approved by the Board of Directors, the Company implements training and evaluations for mid- to senior-level management personnel and carries out appointments and dismissals in accordance with statutory procedures.

(2) Participating in courses of external training institutions

① We encourage employees to participate in professional skills or new knowledge training courses held by external organizations for application in the work process

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or management, so that employees and the company can have a win-win achievement.

② The Company subsidizes the training fees of all the courses attended after approval. Those who have obtained the relevant professional licenses or qualifications will be rewarded with professional incentives if they are evaluated as having added value to the Company's operations.

(3) The Company conducted various internal and external training sessions, with a total of 6,824 participants and 8,479 participant hours, and the total training expenditure amounted to NT$1,108,892 thousand dollars in 2025, as detailed in the table below.

Course Name	Training Objective	Target Audience	Training Hours / Participants	Training Cost (NT$)	Training Focus
Human Rights Policies and Practices	To enhance employees' awareness of human rights protection and diversity and inclusion, and foster a respectful and friendly workplace.	All Employees	24.5/49	-	Through human rights policy promotion and case sharing, strengthen employees' understanding of human rights protection, prohibition of forced labor, and workplace respect to build a friendly and inclusive working environment.
Ethical Management	To establish a culture of integrity and business ethics principles to reduce the risk of fraud and improper conduct.		61.5/123	-	To enhance employees' understanding of ethical management and business ethics by promoting anti-corruption practices, conflict-of-interest prevention, and confidentiality obligations, thereby reducing operational risks and building a culture of corporate integrity.
Environment / Occupational Safety	To strengthen awareness of occupational safety, health, and prevention of workplace misconduct to reduce occupational and environmental risks.		1,757.5/1,051	27,151	To cultivate employees' awareness of workplace environment safety, occupational health and safety, and prevention of workplace misconduct (including anti-discrimination and anti-bullying), while enhancing hazard identification, accident prevention, and emergency response capabilities to reduce occupational injuries and workplace risks.
Sustainability and Corporate Governance	To establish ESG and corporate governance concepts to enhance sustainable business capabilities.		147/69	32,315	To strengthen employees' understanding of sustainability and corporate governance concepts, while enhancing risk management, legal compliance awareness, and corporate social responsibility implementation capabilities.

Course Name	Training Objective	Training Hours / Participants	Training Cost (NT$)	Training Focus
Information Security	To enhance information security awareness to protect company and customer information.	528/496	12,142	To improve employees' information security awareness by promoting personal data protection, information equipment usage regulations, and social engineering prevention measures to safeguard company information security.
Gender Equality	To establish a gender-friendly and equal workplace environment.	20/34	-	To promote concepts of gender equality and workplace respect, strengthen awareness of sexual harassment and discrimination prevention, and create an equal and friendly work environment.
Health Promotion	To improve employees' health awareness and physical and mental health management capabilities.	881.5/653	12,000	To encourage employees to establish healthy lifestyle habits, improve physical and mental health management capabilities, and promote work-life balance.
AEO Certification Project	To enhance employees' understanding and execution capabilities regarding AEO requirements, regulatory compliance, and supply chain security risk management, in order to ensure continuous compliance with certification and audit requirements.	2,580.5/3,335	551,543	To emphasize AEO regulatory requirements, supply chain security management practices, security risk assessment and incident response, as well as the implementation of internal procedures and documentation controls.
Regulatory Compliance	To enhance compliance awareness and reduce the risk of violations.	289.5/156	2,095	To promote relevant laws, regulations, and internal policies to strengthen employees' compliance awareness and risk management concepts, thereby preventing violations.

Course Name	Training Objective	Training Hours / Participants	Training Cost (NT$)	Training Focus
Professional Knowledge and Skills Training	To enhance employees' professional knowledge and practical skills, thereby improving work efficiency and supporting the Company's operational and business development needs.	1,841.5/518	471,646	To provide role-based professional skills training, regulatory knowledge, and practical application courses to facilitate continuous capability development and knowledge enhancement.
Practical Job Training	To help employees become familiar with work processes and practical operations.	347.5/340	-	Through practical operation training and workflow explanations, assist employees in understanding operating procedures and job responsibilities, thereby improving execution capabilities.
Total		8,479/6,824	1,108,892

Implementation of the Retirement System:

(1) The Company has established an employee retirement measure in accordance with the law. For employees entitled to the old scheme of labor pension, $2\%$ of the total monthly salary of the labors is appropriated to the labor pension reserve account in the Bank of Taiwan, and the balance of this account as of the end of 2024 was NT$149,179 thousand, which amount complied with the provisions of the Labor Standards Act for the full appropriation of the number of retirees before the end of the next year. In contrast, for employees who are entitled to the new scheme of labor pension, $6\%$ is contributed to their personal pension accounts at the Bureau of Labor Insurance according to the "Table of Monthly Contribution Classification of Labor Pension". The contribution amount for the new scheme in 2025 was NT$25,402 thousand. Employees are also encouraged to make self-contributions for early planning of pension accumulation arrangements. As of the end of December 2025, 178 employees participated in voluntary pension contributions, with a total amount of NT$9,798 thousand contributed during the year.

(2) In August 2024, the Company entrusted the Trust Department of Hua Nan Bank to implement the "Employee Stock Ownership Trust Plan." This initiative aims to encourage employees to develop a habit of regular savings and investment. Through monthly contributions deducted from their salaries, supplemented by a matching bonus from the Company ranging from 1 to 1.1 times the employee's contribution, the accumulated funds are used to purchase the Company's stocks. This approach helps employees build their holdings early and leverage compound investment returns, providing a diversified source of retirement funding and enhancing financial security for their future retirement.

(3) In response to organizational adjustments made in accordance with company policy,

for employees reassigned to affiliated enterprises, their years of service are calculated on a combined basis. This policy aims to provide employees with a stable and reassuring work environment.

(4) In addition, to promote continued employability and leverage the value of experience transfer, the Company rehired retired employees as consultants based on their willingness and upon approval through internal HR procedures. As of the end of 2025, 1 retired employee had been rehired as consultants responsible for "assisting in introducing new product lines and providing related advisory services".

Negotiation between Employer and Employee, and Employee Rights Protection

(1) The Company has not yet established a labor union, nor has it entered into any collective bargaining agreements. Nevertheless, the Company respects employees' freedom of assembly and association. Should employees express the intention to establish a labor union, both the participating employees and their representatives are assured the right to express their views freely and equally, without fear of discrimination by the Company. The goal is to support the continuous enhancement of labor-management relations.

At present, labor-management dialogue is conducted through Labor-Management Meetings, with employee representatives directly elected by all employees to reflect the views and interests of the workforce. Currently, there are five representatives each from labor and management, totaling ten members. These meetings are convened on a quarterly basis. In the event that operational activities or internal management changes significantly affect labor rights, such matters are addressed through constructive, two-way communication in these meetings. In 2025, a total of four meetings were held, during which no labor disputes occurred. Additionally, quarterly employee assemblies are conducted to communicate the Company's vision, policies, management regulations, and other matters relevant to employees, ensuring transparency and engagement across the organization.

(2) Communication in employer-employee relations involves conducting Labor-Management Meetings and staff meetings each quarter in principle. In 2025, 4 staff meetings for employees were held, and representatives of labor and management held 4 Labor-Management Meetings. The above-mentioned meetings serve as a bridge for communication and issue reflection between the employers and employees, as well as between employees and management. Usually, there is an employee grievance mechanism and channel in the Human Resources Office, so that employees can always have a communication channel to reflect relevant rights and interests in the workplace. There have been no labor disputes in 2025.

(3) In efforts to create an age-friendly workplace environment, the Company has made strides and, in October 2025, was awarded the certification as the “3rd Annual Age-Friendly Enterprise for Middle-aged and Elderly Workers” from the Taipei City Government.

(4) The Company regards its employees as valuable corporate assets and therefore places great importance on career planning and development.

In recognition of employees' contributions, the Company not only establishes reasonable salary structures and performance-based incentive standards but also implements a profit-sharing mechanism through the appropriation of employee remuneration, thereby sharing corporate earnings with employees.

In 2025, the Company was once again designated by Taiwan Index Plus (TIP) as a constituent of the "TIP Taiwan High Salary 100 Index", with an effective date of June 9, 2025. In addition, the Company has received recognition from 1111 Job Bank as one of the "Happiness Enterprises," having been awarded the Gold Award twice

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and the Silver Award in the third year over the past three consecutive years.

These accolades demonstrate that the Company's employee compensation and benefits policies have been recognized and affirmed by external institutions.

(5) The Company attaches importance to employee welfare measures, provides a safe and healthy working environment, encourages employees to participate in refresher training to enhance work value, emphasizes fair treatment, sets up employee complaint mechanisms and channels, and implements the retirement system according to law, so that employees' rights and interests can be demonstrated within the Weikeng Group system.

(6) In accordance with the Gender Equality Act, the Labor Standards Act, the government's population policy, and the family policy, the Company implements a service map to take care of its employees, including the promotion of gender equality at work, prevention of sexual harassment in the workplace, promotion of emergency assistance programs for employees, corporate childcare measures, workplace maternal health counseling, promotion of family-friendly measures, promotion of work-life balance measures, and assistance in childcare/ work suspension/ reinstatement, in order to establish a friendly workplace as one of the Company's competitive advantages, which will help enhance the organizational commitment and performance of employees. In 2025, a total of 2 employees applied for parental leave. The return-to-work rate was 87.5%, and the retention rate was 60%.

(7) In order to safeguard all employees from unlawful physical or psychological harm in the course of performing their duties, the Company introduced the "Policy on the Prevention of Unlawful Workplace Violence" in 2023 to protect employees' physical and mental well-being.

In addition, the Company revised the "Procedures for the Prevention, Complaint Handling, and Disciplinary Actions Regarding Sexual Harassment in the Workplace" in 2023, with the aim of protecting employees from sexual harassment, fostering a friendly working environment, and enhancing awareness of gender equality among supervisors and employees.

All newly hired employees in 2025 signed a Written Declaration on the Prohibition of Sexual Harassment in the Workplace, totaling 49 employees, to ensure their understanding of the Company's regulations prohibiting sexual harassment and the related reporting procedures as stipulated in the above-mentioned policy. Furthermore, beginning in the third quarter of 2024, 0.5 hours of sexual harassment prevention training was incorporated into the new employee orientation program to strengthen awareness of sexual harassment prevention.

In 2025, during three quarterly staff meetings held by the Company, human rights protection matters were communicated to all employees.

In addition, the Company conducted three human rights policy training sessions for new employees (each session lasting 0.5 hours, totaling 1.5 hours). A total of 32 employees participated in the training (17 males and 15 females), representing 6.52% of the Company's total workforce.

(8) In order to protect the basic human rights of employees, based on fulfilling its social responsibilities and supporting various international human rights conventions such as the United Nations Universal Declaration of Human Rights, the United Nations Global Covenant, Two International Bill of Human Rights -International Covenant on Civil and Political Rights and International Covenant on Economic, Social and Cultural Rights, and the International Labor Organization-Declaration of Fundamental Principles and Rights at Work, the Company eliminates any violations of human rights, so that all employees of the Company can be treated fairly and with dignity. The Board

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of Directors promulgated the “Protection of Human Rights Policy” on June 29, 2021, which was revised and approved by the Sustainable Development Committee and the Board of Directors on December 28, 2022 and January 13, 2023 respectively, covering: (1) comply with the relevant local labor and environment regulations and international standards in each business area of Weikeng group, (2) diversity and tolerance of selected talents and equal opportunities for labor rights, (3) remunerations and benefits, (4) humane treatment, and (5) healthy and safe workplace. For the relevant implementation situation, please refer to the Company’s official website for Sustainability_Sustainable Workplace_ Employee Rights or Stakeholders_ Stakeholders and Communication_ Employee.

(9) On March 13, 2024, the Taipei City Foreign and Disabled Labor Office issued a notice requiring the Company to comply with the "People with Disabilities Rights Protection Act" by employing the required number of individuals with disabilities. Based on the Company’s headcount, four positions were required to be filled, with a shortfall of two positions. The Company filled the shortfall in September 2024, thereby achieving full compliance with the required employment quota. Although one employee left upon contract expiration in September 2025, the vacancy was subsequently filled on December 22, 2025, and the Company remains in full compliance.

(II) List any losses suffered by the company in the most recent fiscal years and up to the annual report publication date due to labor disputes (including any violations of the Labor Standards Act found in labor inspection, specifying the disposition dates, disposition reference numbers, the articles of law violated, the substance of the legal violations, and the content of the dispositions), and disclosing an estimate of possible expenses that could be incurred currently and in the future and measures being or to be taken. If a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided.

In 2024 and up to the date of publication of this Annual Report, the Company did not have any of the above incidents.

VI. Information and Cyber security management:

(I) Describe the cyber security risk management framework, cyber security policies, concrete management programs, and investments in resources for cyber security management.

Information and Cyber Security Risk Management Framework

The Company established an Information and Cyber Security Office on September 1, 2022, with one information security officer and one dedicated information security personnel. To effectively promote the implementation and operation of the company's Information Security Management System (ISMS), the Information and Cyber Security Management Committee was established on December 18, 2024, with the General Manager serving as the convener. A deputy convener and an executive secretary were appointed to coordinate the various tasks of the Information and Cyber Security Management Committee. Information security management representatives from the management levels of various business divisions and functional units are responsible for assisting in promoting and supervising the information security work of each unit. An Information Security Working Group was set up, divided into the following subgroups based on responsibilities: (1) Incident Response Team, (2) Information Asset Risk Management Team, (3) Document Management Team, and (4) Audit Team. Regarding the implementation and operation of the Company's Information Security Management System (ISMS), the system was officially announced in February 2025. The verification team from BSI Taiwan completed the two-phase verification in April 2025. After final confirmation by BSI Taiwan and headquarters, the ISO 27001:2022 certificate was issued in May, 2025, which certification is valid from May 14, 2025 to May 13, 2028. Furthermore, in order to verify the continued effectiveness of ISMS operations and compliance with the standard requirements, the BSI Taiwan verification team conducted a surveillance audit on February 10, 2026. The audit concluded with a pass for the ISO/IEC

208

27001:2022 Surveillance Audit. The ISMS was assessed as having a high level of maturity, stable management mechanisms, and zero nonconformities, demonstrating the organization's capability to continuously maintain ISO/IEC 27001 certification.

The Company has not only obtained the ISO 27001:2022 certification but has also partnered with AIG Taiwan and Fubon Insurance to implement a cybersecurity insurance program, which insurance period runs from 12:00 on December 1, 2025, to 12:00 on December 1, 2026, with a coverage amount of USD 5 million. This measure aims to strengthen our financial resilience and response capabilities, effectively reduce supply chain risks, and enhance trust and collaboration among upstream and downstream partners. In addition, the Company has joined the Taiwan Cybersecurity Management Alliance (CISO Alliance) and the Taiwan CERT/CSIRT Alliance to enhance cybersecurity governance through cross industry exchanges, participation in regulatory and policy discussions, promotion of supply chain security, threat intelligence sharing, incident reporting and coordination, and technical collaboration. These efforts strengthen our cybersecurity management, technical defense capabilities, and operational resilience, while aligning with the national cybersecurity joint defense framework to elevate our overall cybersecurity maturity.

Responsibilities of the Information and Cyber Security Management Committee:

(1) Review the objectives and scope of the Information Security Management System.
(2) Review the implementation and effectiveness of information security management-related operations and improvements.
(3) Review information security-related policies and regulations, and coordinate the allocation and use of resources.
(4) Supervise the conduct of business continuity drills.
(5) Review the resources required for the implementation of corrective measures, including manpower, time, and budget.
(6) Review the effectiveness of corrective measures.
(7) Hold at least one management review meeting annually, with the option to convene additional meetings as necessary.

Information and Cyber Security Policy

In alignment with the core business characteristics of the Company, the Policy establishes a framework to protect the rights and interests of the Company and its stakeholders. (including but not limited to employees, customers, vendors/upstream suppliers, shareholders, investors,

209

financial/securities institutions, non-vendor suppliers, government/competent authorities and society). All employees and the Company are collectively responsible for fostering a safe information and communication environment, enabling information security to be embedded into its corporate culture. The Company will implement a tailored-information security policy to clearly define security objectives and establish compliance requirements which shall be consistently upheld. For detailed information, please refer to the "Information and Cyber Security Policy" published on the Company's official website (Approved by the Board of Directors on January 13, 2025). https://www.weikeng.com.tw/content.php?no=67

Specific management plan and resources invested in information and cyber security management

(1) Management Plan

① Each business unit of the Company shall comply with the provisions of relevant government laws and regulations (such as the Patent Act, the Copyright Act, the Personal Data Protection Act, and the Enforcement Rules of the Personal Data Protection Act) when conducting business and operations.

② The Information and Cyber Security Management Committee has been established and shall be responsible for the establishment and implementation of the Company's information security management system.

③ The Company shall establish an organizational panorama evaluation mechanism to define the information security policy and the scope of implementation of the information security management system. The Committee/Company shall understand the needs and expectations of the stakeholders organizational level of.

④ Formulate guidelines on document control and management, and set the management principles for the formulation, revision, document coding, and issuance of documents related to the information security management system.

⑤ Establish a management mechanism for information assets to coordinate the allocation and effective use of limited resources to solve key security issues

⑥ Establish risk assessment management methods and identify the risks of various types of assets, so as to take appropriate risk treatment measures to control and mitigate risks to an acceptable level.

⑦ Regularly implement business-related information security training, and advocate information security policies and the implementation of regulations

⑧ Establish physical and environmental safety protection measures for the datacenters room, and regularly conduct relevant maintenance

⑨ Clearly specify guidelines of the use rights of information systems, network services, and sensitive information, to prevent unauthorized access.

⑩ Establish operational procedures for the acquisition, development and maintenance of information systems, with specific guidelines of the compliance of systems in development and outsourcing. An evaluation shall be conducted regarding information security-related issues prior to the establishment or launch of information systems or services to prevent situations that may endanger system security.

⑪ Establish and implement internal audit activities for information security to ensure the implementation of the information security management system. Corrective measures shall take place for any outstanding matters.

⑫ Establish an information security operation continuity plan and conduct actual drills to ensure the Company's operational continuity in the event of an emergency.

⑬ All personnel of the Company are responsible for maintaining information security and shall understand and comply with the relevant information security guidelines and policies, and implement such guidelines in their job duties.

(2) Resources Invested in Information and Cyber Security Management

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211

Items	Functions
Next-Generation Firewall (NGFW)	External Threat Management
Core Security Subscription Bundle	External Threat Management
Wildcard Certs	External Threat Management
Source code scans & Server/Website Vulnerability Scanning	Vulnerability and Weakness Identification
WAF	Anomaly Detection
HINET SOC	Anomaly Detection
WithSecure EDR&EPP	Antivirus and Anti-Hacking
Information Data Center (Monitors/Temperature and Humidity Alarms)	Information Equipment Protection
Active Directory	Identity and access management and endpoint security management
Purchase cybersecurity insurance - USD 5 million (2025/12/01 12:00 ~ 2026/12/01 12:00 )	Financial Risk Transfer

(3) Education courses and activities related to Information and Cybersecurity personnel in 2025 :

The Company provides annual information and cybersecurity education and training to all employees, with a minimum of one hour per year, and three hours per year for information technology personnel. In November 2025, the Company conducted an "Information and Cybersecurity Threats and Countermeasures" training session (1 hour, with 396 participants), as well as information security training courses for IT personnel (3 hours, with 18 participants completing the courses). In addition, a total of 24 Information Security Management System (ISMS)-related meetings were held in 2025.

Organizer	Course / Awareness Topic	Hours / Frequency	Participants
Taiwan Corporate Governance Association	Information and cybersecurity governance and management under geopolitics	3 hours	Head of Information and Cyber Security obtained a certificate from Taiwan Corporate Governance Association
Yuan Ze University remote course	Fundamental Concepts of Digital Forensics	3 hours	Information and Cyber Security Staff obtained a certificate from Yuan Ze University
Taipei e-Campus	ChatGPT Applications, AI Development, and Future Cybersecurity Threats	3 hours	A total of 10 personnel, including the Head of Information and Cyber Security, Information and Cyber Security Staff, and IT personnel obtained certificates from Taipei e-Campus

Taipei e-Campus	Awareness Training on Information and Cybersecurity and Personal Data Protection	3 hours	A total of 3 IT personnel obtained certificates from Taipei e-Campus
Taipei e-Campus	Latest Cyberattack Trends and Case Studies	3 hours	A total of 3 IT personnel obtained certificates from Taipei e-Campus
UCOM Education & Training Center	Identity and Access Management in Windows Server 2016	3 hours	A total of 2 IT personnel
MIS / Information and Cyber Security Office (ICSO)-Internal Training	Information and cybersecurity education for new employees	3 sessions	32 new employees
Legal Office-Internal Training	Personal Data Protection, Confidentiality, and Software Usage Awareness	3 sessions	32 new employees
Chunghwa Telecom	2025 Cybersecurity Threat Trends and Responses	1 hours	396 on-the-job employees
Chunghwa Telecom	Information Security Management System (ISMS) Introductory Meetings	24 times	23 information / cybersecurity and project team personnel
MIS / Information and Cyber Security Office (ICSO)-Internal Training	MIS Cybersecurity Awareness – “Information and Cybersecurity and Software Use” and “Cybersecurity Intelligence”	41 times	All employees

(4) Procedures for Information and Cyber Security Incident Notification

Note: Material incidents mentioned here refer to Level 3 or higher cybersecurity incidents as specified in the "Regulations on the Notification and Response of Cyber Security Incident" issued by the Ministry of Digital Affairs, Executive Yuan.

(II) List any losses suffered by the company in the most recent fiscal year and up to the annual report publication date due to significant cyber security incidents, the possible impacts therefrom, and measures being or to be taken. If a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided.

In 2025 and as of the date of publication of the Annual Report

No major incidents of hacking or virus intrusion occurred.
No significant network outages were reported.
No critical failures of environmental infrastructure (including data center air conditioning, power supply, etc.) occurred.
No losses or negative impacts on operations or corporate reputation due to major information and cyber security incidents.
No confirmed complaints regarding customer privacy violations or loss of customer data.

VII. Important Contracts

Nature of Contract	Contractual Party	Contract Validity	Main Content	Restriction Clause
Distribution	ADVANCED MICRO DEVICES, INC.,	Since 1997/09	Franchise of Electronic Components	None
	ESS Technology Inc.	Since1998/03	Franchise of Electronic Components	None

Contractual Party	Contract Validity	Main Content	Restriction Clause
Microchip Technology Inc.	Since 2003/10	Franchise of Electronic Components	None
Cypress Semiconductor Corporation	Since 1999/06	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
Echelon Corporation	Since 2000/06	Franchise of Electronic Components	None
Amazing Microelectronic Corp.	Since 2007/11	Franchise of Electronic Components	None
Vishay Intertechnology Asia Pte Ltd	Since 2008/04	Franchise of Electronic Components	None
SG Microelectronics (Hong Kong) Co., Limited.	Since 2008/12	Franchise of Electronic Components	None
Western Digital Technologies, Inc.	Since 2009/01	Franchise of Electronic Components	None
Lattice SG Pte. Ltd.	Since 2009/03	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
Panasonic Industrial Sales (Taiwan) Co., Ltd	Since 2009/10	Franchise of Electronic Components	None
LucidPort Technology	Since 2010/05	Franchise of Electronic Components	None
PieceMakers Technology, Inc.	Since 2012/07	Franchise of Electronic Components	None
Hui Zhou TCL King High Frequency Electronics Co., LTD	Since 2012/10	Franchise of Electronic Components	None
Sinopower Semiconductor Inc.	Sinc3 2013/11	Franchise of Electronic Components	None
mCube Hong Kong Limited	Since 2014/03	Franchise of Electronic Components	None
Crocus Technology, Inc.	Since 2014/04	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
Infineon Technologies Asia Pacific Pte Ltd	Since 2015/06	Franchise of Electronic Components	None
Arctic Sand Technologies Inc.	Since 2016/07	Franchise of Electronic Components	None
Luminus Devices, Inc.	Since 2016/07	Franchise of Electronic Components	None
NXP Semiconductors Netherlands B.V.	Since 2016/07	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
InvenSense International Inc.	Since 2016/10	Franchise of Electronic Components	None
Molex Taiwan Ltd.	Since 2016/10	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
CT Microelectronics Co., Ltd.	Since 2017/01	Franchise of Electronic Components	None
Tecnics, Inc.	Since 2017/03	Franchise of Electronic Components	None
Tecnics, Inc. (China) Ltd.	Since 2017/03	Franchise of Electronic Components	None
Tecnics, Inc. (China) Ltd. (China)	Since 2017/03	Franchise of Electronic Components	None
Tecnics, Inc. (China) Ltd. (China)	2017/03	Franchise of Electronic Components	None

Nature of Contract	Contractual Party	Contract Validity	Main Content	Restriction Clause
	QBit Semiconductor LTD.	Since 2017/01	Franchise of Electronic Components	None
	Trigence Semiconductor K.K.	Since 2017/09	Franchise of Electronic Components	None
	Globaltech Semiconductor	Since 2017/10	Franchise of Electronic Components	None
	XMOS LIMITED	Since 2017/12	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	GIGADEVICE SEMICONDUCTOR(HK) LIMITED	Since 2018/06	Franchise of Electronic Components	None
	EVE Energy Co., Ltd	Since 2018/06	Franchise of Electronic Components	None
	Active-Semi Hong Kong Limited	Since 2018 /11	Franchise of Electronic Components	None
	SkyHigh Memory Limited	Since 2019/04 /	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	MULTICOREWARE, Inc	Since 2019/07	Franchise of Electronic Components	None
	AirBeam Wireless Technologies Inc.	Since 2019/07	Franchise of Electronic Components	None
	Huizhou Gaoshengda Technology Co.,Ltd.	Since 2019/08	Franchise of Electronic Components	None
	Qorvo International Pte. Ltd	Since 2019/10	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	Tantiv4 Inc.	Since 2019/10	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	New Degree Technology CO., LTD	Since 2020/02	Franchise of Electronic Components	None
	Montage Technology Macao Commercial Offshore Limited	Since 2020/02	Franchise of Electronic Components	None
	E&R Engineering Corporation	Since 2020/02	Franchise of Semiconductor Equipment	None
	M-SOLV LTD	Since 2020/03	Franchise of Semiconductor Equipment	None
	DJ Tech Chip Test Co.	Since 2020/03	Franchise of Semiconductor Equipment	None
	Gillion Application Technology Co., Ltd.	Since 2020/04	Franchise of Semiconductor Materials	None
	Micropixel Optronics Ltd	Since 2020/04	Franchise of Semiconductor Materials	None
	JET TECHNOLOGY CO., LTD.	Since 2020/04	Franchise of Semiconductor Equipment	None
	Silan Microelectronics Co., Ltd.	Since 2020/04	Franchise of Electronic Components	None
TOTAL	TOTAL	Since 2020/04	Franchise of Electronic Components	None

Nature of Contract	Contractual Party	Contract Validity	Main Content	Restriction Clause
	ETAS Automotive Technology (Shanghai) Co., Ltd.	Since 2020/04	Franchise of solutions for the automotive and other embedded industry	None
	KEYSSA SYSTEMS, INC.	Since 2020/05	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	M3 Technology Inc.	Since 2020/05	Franchise of Electronic Components	None
	SIGOLD OPTICS INC.	Since 2020/05	Franchise of Semiconductor Equipment	None
	CHERNGER TECH. CO., LTD..	Since 2020/06	Franchise of Semiconductor Equipment	None
	ETAS GmbH	Since 2020/08	Franchise of solutions for the automotive and other embedded industry	None
	Memsic Semiconductor (Tianjin) Co., Ltd	Since 2020/09	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	Ningbo Aura Semiconductor Limited	Since 2020/12	Franchise of Electronic Components	None
	AP Memory Technology Corp	Since 2021/01	Franchise of Electronic Components	None
	Blaize, Inc.	Since 2021/03	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	SiTune Corporation	Since 2021/04	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	Kandou Bus S.A.,	Since 2021/06	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	Suzhou NOVOSENSE Microelectronics Co., Ltd.)	Since 2021/06	Franchise of Electronic Components	None
	MACHVISION Inc Co., LTD	Since 2021/06	Franchise of Semiconductor Equipment	None
	Shanghai Sillumin Semiconductor Co., Ltd.	Since 2021/07	Franchise of Electronic Components	None
	RICHWAVE TECHNOLOGY CORP.	Since 2021/07	Franchise of Electronic Components	None
	SG Micro Corp、SG Micro (HK) Limited	Since 2021/09	Franchise of Electronic Components	None
	ITE Tech. Inc.	Since 2021/09	Franchise of Electronic Components	None
	Navitas Semiconductor Limited	Since 2022/01	Franchise of Electronic Components	None
	AONDevices, Inc.	Since 2022/02	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
TOTAL	TOTAL	Since 2022/02	Franchise of Electronic Components	None

Nature of Contract	Contractual Party	Contract Validity	Main Content	Restriction Clause
	Morse Micro, Inc.	Since 2022/03	Franchise of Electronic Components	None
	iCana Co., Ltd.	Since 2022/08	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	Carota Co. Ltd.	Since 2022/08	Franchise of Solution	None
	Kinara, Inc.	Since 2022/11	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	Xconn Technologies, Inc.	Since 2023/05	Franchise of Solution	None
	Xilinx, Inc.; Xilinx Ireland Unlimited Company; Xilinx Sales International Pte. Ltd.	Since 2023/11	Franchise of Electronic Components	Comply with U.S Import/Export Regulations
	Mixed-Signal Devices, Inc.	Since 2025	Franchise of Electronic Components	None
Reseller	GLOBALFOUNDRIES Singapore Pte. Ltd.	Since 2021/10	Purchase and Distribute products to End Customers	Comply with U.S Import/Export Regulations
Lease Agreement for Operational Sites	Xinfa Industrial Co., Ltd. Lian Fu Industrial Co., Ltd. HEALTH.COM BIOTECH CO., LTD.	2023/1/6~2027/1/5	The Company's Taipei office	None
	Cang Long Industrial Co., Ltd.	2023/1/6~2027/1/5
	SU, O-WEN	2023/1/6~2027/1/5
	CHANG,O-LAN LIN,O-LUNG	2023/1/6~2027/1/5
	Hu Yuan Industrial Co., Ltd.	2023/5/1~2027/4/30	The Company's Taipei Warehouse	None
	Formosan Rubber Group Incorporate	2024/1/1~2026/12/31	The Company's Taoyuan Warehouse	None
	Nan Shan Life Insurance Co., Ltd.	2022/2/1~2027/1/31	The Company's Taichung Office	None
	CHIANG, O-HSIUNG	2023/11/1~2025/10/31 2025/11/1~2027/10/31	The Company's Hsinchu Office	None
	WU, O-LAN	2022/11/1~2024/10/31 2024/11/1~2026/10/31	The Company's Kaohsiung Office	None
	Genright Investment Limited	2021/11/1~2024/10/31 2024/11/1~2027/10/31	Weikeng International Co., Ltd. Hong Kong Shatin Office and Warehouse	None
	Weikeng International Co., Ltd.	2021/11/1~2024/10/31 2024/11/1~2027/10/31	Sub-lease of office and warehouse in Shatin, Hong Kong	None
	Synnex Technology International (Shanghai) Co., Ltd.	2021/4/1~2027/3/31	Weikeng International (Shanghai) Co., Ltd. Office	None
	Shenzhen GrenTech Communication Co., Ltd.	2022/7/16~2025/7/15 2025/7/16~2029/7/15	Weikeng International (Shanghai) Co., Ltd. Shenzhen Branch Office	None

Nature of Contract	Contractual Party	Contract Validity	Main Content	Restriction Clause
	Beijing Donghu Real Estate Co., Ltd.	2025/1/1~2027/12/31	Weikeng International (Shanghai) Co., Ltd. Beijing Branch Office	None
	Hangzhou Gudangwan Joint-Stock Economic Cooperative	2024/6/18~2025/6/17 2025/6/18~2026/6/17	Weikeng International (Shanghai) Co., Ltd. Hangzhou Branch Office	None
	Suzhou Hengye Real Estate Development Co., Ltd.	2023/11/1~2026/10/31	Weikeng International (Shanghai) Co., Ltd. Suzhou Branch Office	None
	Sen Heng Pte Ltd	2022/11/1~2025/10/31 2025/11/1~2028/10/31	Weikeng Technology Pte Ltd Singapore Office and warehouse	None
	Khor Wei Rhong	2024/1/1~2025/12/31	Weikeng Technology Pte Ltd Malaysia Office	None
	Junior Chamber International United Penang	2025/9/1~2027/8/31		None
Logistics Management	Feili Logistics(Shenzhen)Co., Ltd.	2022/8/26~2025/8/25 2025/8/26~2026/8/25	The Company's. Shenzhen Futian Warehouse	None
D&O Insurance	Insurance Company of North America, Taiwan Branch	2024/6/16~2025/6/16 2025/6/16~2026/6/16 2026/6/16~2027/6/16	All directors, supervisors and important staff personal liability insurance and company compensation insurance	None
Cargo & Inventory Insurance	The First / Fubon / Tokio Marine Newa /Union Insurance/ South China	2024/12/31~2025/12/31	Group Cargo Transit Insurance and Inventory Insurance, including Fire and Theft Risks	None
	The First / Fubon / Tokio Marine Newa / Union Insurance/ South China Insurance /Falcon Insurance Company (Hong Kong)/ HDI Global SE Hong Kong/ Swiss Re International SE Hong Kong Branch/ QBE Hong Kong & Shanghai Insurance Limited/ Bank of China Group Insurance Company Limited/ The People's Insurance Company of China (Hong Kong) Limited/ XL Insurance Company SE (Hong Kong Branch)/ China Pacific Property Insurance Co., Ltd. Suzhou Branch	2023/12/31~2024/12/31

*Remark : The contract will keep in force until either party requests to terminate.

V. Review of Financial Conditions, Financial Performance, and Risk Management

I. Analysis of Financial Status

Unit: NT$ thousands

Year Item	2025	2024	Difference
			Amount	%
Current Assets	43,362,938	42,026,296	1,336,642	3.18
Fixed Assets	147,836	153,222	(5,386)	(3.52)
Intangible Assets	11,297	7,317	3,980	54.39
Other Assets	632,905	644,269	(11,364)	(1.76)
Total Assets	44,154,976	42,831,104	1,323,872	3.09
Current Liabilities	30,024,444	28,493,674	1,530,770	5.37
Total Liabilities	33,439,792	31,916,296	1,523,496	4.77
Capital stock	4,802,812	4,742,934	59,878	1.26
Capital surplus	2,665,769	2,539,836	125,933	4.96
Retained Earnings	3,125,552	3,259,587	(134,035)	(4.11)
Other Equity Interest	121,051	372,451	(251,400)	(67.50)
Total Stockholders' Equity	10,715,184	10,914,808	(199,624)	(1.83)
Analysis of changes in financial results (1) Increase in Intangible assets: Primarily attributable to the implementation of new systems. (2) Increase in Other equity interest: Mainly resulted from the exchange differences on translation of foreign financial statements of foreign operations. (3) Increase in Total stockerholders' equity: Please refer to the explanations provided in Item (2 above).

II. Analysis of Financial Performance

Unit: NT$ thousands

Year Item	2025	2024	Difference
			Amount	%
Net sales revenue	108,716,379	89,674,523	19,041,856	21.23
Costs of sales	104,061,130	84,531,750	19,529,380	23.10
Gross profit	4,655,249	5,142,773	(487,524)	(9.48)
Operating expenses	2,860,780	2,617,655	243,125	9.29
Net operating income	1,794,469	2,525,118	(730,649)	(28.94)
Non-operating income &expenses	(587,557)	(1,047,958)	460,401	43.93
Profit before tax	1,206,912	1,477,160	(270,248)	(18.30)
Income tax expenses	342,828	335,288	7,540	2.25
Profit (Loss)	864,084	1,141,872	(277,788)	(24.33)
Other comprehensive income, net	(249,519)	400,786	(650,305)	(162.26)
Total comprehensive income	614,565	1,542,658	(928,093)	(60.16)
Analysis of changes in financial results (1) Increase in Net sales revenue: Primarily driven by growing demand for AI and AIDC (AI Data Center) deployment, which led to increased shipments of server processing platforms, data center, storage, and high-power supply-related applications. Demand for industrial, automotive, and energy storage applications also showed a gradual recovery. (2) Increase in Costs of sales: Customer orders increased significantly compared to the prior year, resulting

in a corresponding increase in cost of sales.

(3) Decrease in Operating income: In the second quarter, the rapid appreciation of the New Taiwan Dollar resulted in foreign exchange losses arising from timing differences between procurement and sales, leading to a decrease in gross margin.

(4) Increase in net Non-operating income: Foreign exchange gains increased due to the appreciation of the New Taiwan Dollar.

(5) Decrease in Profit: Mainly attributable to the appreciation of the New Taiwan Dollar, which reduced gross margin and consequently decreased net income.

(6) Decrease in Other comprehensive income: Mainly due to the appreciation of the New Taiwan Dollar, resulting in a decrease in exchange differences on translation of financial statements of foreign operations.

(I) Sales volume forecast and the basis:

In 2025, with respect to the execution of the Group’s operating budget, consolidated sales revenue reached NT$108.716 billion, representing a year-on-year increase of 21.23%. Overall performance exceeded internal targets. However, profitability was adversely affected by factors including significant exchange rate volatility, which impacted product gross margins, as well as limited mitigation from reductions in financial costs. As a result, consolidated net profit before tax amounted to NT$1.207 billion, representing a year-on-year decrease of 18.3%, and fell short of the internally established targets.

(II) Effect upon the Company’s financial operations as well as measures to be taken in responses

Research institutions generally expect the semiconductor industry to continue growing in 2026, with a positive medium- to long-term outlook for sectors such as automotive electronics, AI chips, servers, and green energy as well as energy storage. However, geopolitical risks and the ongoing U.S.–China trade tensions remain key challenges.

The Company will prioritize sound operations and risk control to drive steady business growth. In response to market changes, the Company will adjust strategies, enhance technical support and industry collaboration, and precisely meet the needs of principals and customers. The management team will rigorously implement risk management, improve operating and capital efficiency, uphold integrity and sustainable management, and create greater value for stakeholders.

Operating Principles

(1) Inventory and working capital management

Actively monitor inventory digestion across the industry chain and manage procurement and sales pacing to prevent inventory write-down losses, improve working capital efficiency, and strengthen controls and disposal measures for slow-moving and obsolete inventories.

(2) Cost structure and capital optimization

Enhance efficiency in cost structure management by actively promoting financial management and capital structure optimization, and leveraging digital transformation and technological support to reduce costs. In addition, all departments adopt a zero-based budgeting approach, comprehensively reviewing business activities and allocating budgets to the highest-priority items based on cost-benefit analyses, thereby further streamlining and controlling costs and expenses.

(3) Supply chain strategy alignment and cross-border logistics capability

Closely track strategies adopted by suppliers and customers in response to international trade policies and national semiconductor industry policies. For example, electronics manufacturers and upstream wafer foundries may plan dual-site or multi-regional production models to meet operational requirements. To support customers’ expansion, the Group must build cross-border and cross-regional logistics capabilities and flexibility, comply with import/export regulations in various jurisdictions, and expand the product portfolio to enhance competitiveness.

(4) Market responsiveness and value creation

In the face of a rapidly changing market and uncertainty, continuously monitor price and

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demand changes across product categories, stay abreast of technology trends in end-market applications, and invest appropriately in R&D resources and collaboration with industry partners to continuously create added value and competitiveness.

(5) Green economy and sustainability

Remain committed to the green economy and sustainable development by continuously providing customers with competitive components and strengthening technology linkages across the industry chain through technical support and R&D projects. The Company will actively support the industry chain in promoting low-carbon operating models, capture opportunities in the green energy sector, and work with upstream and downstream partners to build a green and sustainable industry ecosystem.

(6) Risk management, integrity, and operational efficiency

Continue to adhere to principles of risk management and ethical and integrity-based management, while striving to improve operating efficiency and addressing employees' needs and feedback. Assess the profitability of revenue growth under a prudent operating strategy and adopt appropriate measures to capture market opportunities.

(1)

Production and Sales Policy

(1) Pricing strategy

In a high-cost environment, prudently assess product pricing strategies and margin analyses. Maintain effective communication with principals and downstream customers, and, through customer negotiation mechanisms, adjust pricing in a timely manner—premised on delivering higher-quality products and services—to sustain profitability across product lines.

(2) Business expansion

Capitalize on trends in AI infrastructure build-out, green computing, and regionalized supply chains to proactively develop cooperation opportunities and strengthen the customer base.

(3) Service flexibility and logistics capability

In response to cross-border shifts of upstream and downstream partners across the Asia-Pacific, North America, and Europe, and to customers' production planning adjustments driven by trade policies, the Group will enhance support coverage, service capacity, and flexibility, continuously evaluate cost-effectiveness, and strengthen logistics and fulfillment capabilities.

(4) Regulatory compliance

The Company places strong emphasis on compliance with regulations governing the import and export of high-tech products, including confirming that counterparties are not on U.S. restricted/controlled lists. The green product management function strictly controls hazardous substances in represented product lines and provides documentation such as EU RoHS, REACH, and conflict minerals information, uploading such data to customers' green supply chain platforms.

(5) Sustainability-integrated sales and marketing policy

As operating scale and distributorship/agency authorizations continue to expand, the Company will rigorously review risks and profitability and integrate sustainability considerations into its sales and marketing policies.

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III. Analysis of Cash Flow

(I) Cash Flow Analysis for the Most Recent Fiscal Year (2024)

Unit: NT$ thousands

Cash and Cash Equivalents, Beginning of Year (1)	Net Cash Flow from Operating Activities (2)	Cash Inflow (Outflow) (3)	Cash Surplus (Deficit) (1)+(2)+(3)	Leverage of Cash Deficit
				Investment Plans	Financing Plans
2,985,318	748,716	(784,224)	2,949,810	---	---

Analysis of change in cash flow in the recent year

(1) Net Cash Onflow from Operating Activities: Mainly attributable to adjustments in payment terms with vendors, as well as the implementation of supplier financing arrangements between banks and vendors, which resulted in an increase in accounts payable.
(2) Full-Year Cash Inflows: Mainly attributable to financing activities, including the distribution of cash dividends and the repayment of lease principal, as well as the impact of exchange rate fluctuations resulting from the appreciation of the New Taiwan Dollar against the U.S. Dollar.
(3) For related information, please refer to the cash flow statement in the financial statements.

(II) Remedy for Cash Deficit and Liquidity Analysis:

There is no insufficient liquidity.

(III) Cash Flow Analysis for the Coming Year (2025)

In order to meet relevant plans for future operating needs, the Company will use cash inflows from operating activities and bank borrowings to raise funds for future operations.

IV. Effect upon Financial Operations of any Major Capital Expenditures during the Most Recent Fiscal Year

No major capital expenditures in 2025.

V. Investment Policy in the Last Year, Main Causes for Profits or Losses, Improvement Plans and Investment Plans for the Coming Year

(I) The Company's reinvestment policy mainly considers the extension and expansion of the semiconductor parts distributor business. Therefore, investing in 100% owned subsidiaries in Hong Kong, China and Singapore are responsible for the regional markets in Greater China and Southeast Asia respectively, and belong to long-term strategic investment. In the most recent year (2025), the Company recognized investment income by equity method and received management service fees from overseas subsidiaries, which totaled NT $ 844,127 thousand.
(II) Investment plan for the next year (2026)

The Company currently has no significant investment plans under consideration.

VI. Analysis of Risk Management

(I) Effects of Changes in Interest Rates, Foreign Exchange Rates and Inflation on Corporate Finance, and Future Response Measures

Changes in Interest rate

The Company's and its subsidiaries' borrowings from financial institutions are primarily used to meet working capital requirements. As the Group's liabilities are mainly denominated in U.S. Dollars, fluctuations in U.S. Dollar market interest rates have a direct impact on the Group's financial costs. In 2025 and 2024, the Group's financial costs amounted to NT$1,032,302 thousand and NT$1,078,057 thousand, respectively, representing 0.95% and 1.20% of net sales revenue. Compared with the prior year, financial costs decreased by NT$45,755 thousand and increased by NT$140,737 thousand, with year-on-year change rates of (4.24%) and 15.01%, respectively.

The Group's borrowings from financial institutions are primarily for working capital purposes and, except for certain borrowings denominated in New Taiwan Dollars and Renminbi, are mainly denominated in U.S. Dollars. Accordingly, changes in U.S. Dollar market interest rates directly affect the Group's financial costs. The decrease in the Company's U.S. Dollar borrowing costs was primarily attributable to interest rate cuts implemented by the U.S. Federal Reserve (the "Fed"). As U.S. benchmark interest rates declined, U.S. Dollar market rates (such as SOFR, which has replaced LIBOR) also trended lower, resulting in reduced interest expenses on U.S. Dollar borrowings subject to floating interest rates or periodic rate resets. In addition, the overall decline in market funding costs

helped improve bank financing conditions, further alleviating the Company's interest burden on U.S. Dollar borrowings and thereby reducing overall borrowing costs.

The Company continues to monitor the risk of upward volatility in interest rates, primarily because major global economies—particularly the United States and the European Union—may, in response to inflationary pressures, adopt tightening monetary policies and shift toward interest rate hikes, which could once again drive up U.S. Dollar funding costs. Volatility arising from rising interest rates would directly affect the Company's financial costs and working capital management; therefore, the Company has adopted the following response measures:

(1) Risk Management Assessment:
① Regularly assess the company's asset and liability positions to identify potential interest rate risks.
② Understand the impact of different financial instruments and contracts on the company and conduct risk assessments.
③ Perform interest rate sensitivity analysis to evaluate the potential impact of interest rate changes on the company's net profit and cash flow. This helps in formulating effective management strategies to mitigate financial risks.

(2) Diversification of Financing Sources:
① Avoid overreliance on a single financing source and strive for diversified funding sources.
② Establish relationships with multiple financial institutions and consider using different financing instruments, such as short-term and long-term debt.
③ Timely utilize a combination of long-term and short-term financing instruments to adjust the financial and capital structure, without incurring actual cash outflow interest expenses on financial costs. For example, the company completed its sixth issuance of NT$2.5 billion in five-year unsecured convertible bonds with zero coupon rates in the capital market in September of 2024. Going forward, the Company will continue to raise funds through direct financing from the capital markets based on operational needs.

(3) Cash Flow Management:
① Strengthen cash flow management to ensure an adequate level of safe cash reserves to meet potential unforeseen demands.
② Optimize and enhance the turnover period of accounts receivable and inventory to facilitate effective operational working capital management.

(4) Stay Vigilant on Financial Market Trends:
Continuously monitor global and local economic dynamics, financial market trends, and central bank policy changes. This helps in early detection of potential risks and making timely adjustments.

(5) Adjust Pricing Strategy According to Product Price Elasticity:
In response to rising interest rates, leading to higher financial costs for the company's operational working capital, pricing strategies will be adjusted appropriately based on mechanisms negotiated with customers. This adjustment aims to enhance product services and consider the price elasticity of sales products, reevaluate product pricing, and strive to maintain profit margins.

Changes in Foreign exchange rates

In 2025 and 2024, the Group recognized net foreign exchange gains (losses) of NT$393,480 thousand and NT$(34,208) thousand, respectively, accounting for 0.36% and (0.03) % of net sales revenue. Exchange rate fluctuations did not have a material impact on the Group's net non-operating income.

However, due to the nature of the semiconductor distribution industry chain, the Company is required—based on the requirements of upstream vendors and downstream customers—to maintain a certain level of inventory in terms of both quantity and value. As the Company uses the New Taiwan Dollar as its functional currency, a rapid appreciation of the New Taiwan Dollar against the U.S. Dollar may result in foreign exchange effects arising from timing differences between inventory procurement costs and sales revenues, thereby compressing gross margins. The Company experienced such circumstances in the second quarter of 2025, resulting in a quarter-on-quarter decrease of approximately 4 percentage points in gross margin. Gross margin for the quarter amounted to only NT$460,007 thousand,

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representing a decrease of NT$916,893 thousand, or 66.59%, compared with the first quarter. Accordingly, the Company treats this matter as a key issue in its risk management framework. The impacts and corresponding response measures have been addressed and disclosed. Please refer to the Company’s official website for further details:

https://www.weikeng.com.tw/content.php?no=88

The Company and its subsidiaries are multinational operations, and the main foreign transaction currencies are US dollars and Chinese Yuan. The associated exchange rate risk arises from future commercial transactions, recognized assets and liabilities, and net investments in foreign operating entities. The policy of the Company and its subsidiaries stipulates that each company manages the exchange rate risk relative to its functional currency, and the financial department of each company should hedge the overall exchange rate risk. In addition, in order to manage the exchange rate risk from future commercial transactions and recognized assets and liabilities, and to reduce the impact of exchange rate fluctuations on profit and loss, each company will appropriately adopt the positive and negative position management mode of US dollar financial assets and liabilities, and determine the position gap management at any time based on the judgment of the current exchange rate trend at the time. Therefore, the Company's current exchange rate management, in addition to the natural hedging of USD financial assets and liabilities, is based on the actual position gap, and Forward Exchange Agreements (FXA) are used as hedging tools in principle.

Inflation

(1) Macroeconomic Background and Inflation Outlook

Since 2025 to date, global inflationary pressures have moderated from previous peaks; however, inflation levels remain subject to fluctuations due to factors such as service-sector pricing, wage adjustments, and supply-side conditions. In addition, heightened geopolitical tensions in the Middle East, including conflicts involving the United States and Iran, have increased market concerns regarding energy supply and transportation stability. Any disruption affecting key energy transit routes may lead to volatility in international oil prices, thereby increasing the risk of renewed inflationary pressures. In Taiwan, overall inflation remains relatively moderate, and recent price movements have generally stayed within a manageable range.

(2) Potential Impact of Inflation on the Company’s Results

For the Company, inflation may potentially affect operating results through increases in certain costs, including labor, logistics, and other operating expenses, which could place pressure on operating costs and expenses. Under competitive market conditions, cost increases may not always be fully or immediately reflected in selling prices, which could affect gross margins. Furthermore, inflationary environments may be accompanied by changes in monetary policy, potentially influencing market interest rates and the Company’s overall funding costs. Based on current assessments, the impact of these factors on the Company’s operating performance and financial condition remains limited.

(3) Risk Management Conclusion and Mitigation Measures

The Company has implemented ongoing cost control initiatives, operational efficiency improvements, prudent product mix and pricing strategies, and effective treasury and interest rate risk management practices to mitigate potential impacts from inflation, energy price fluctuations, and interest rate volatility. The Company also continues to closely monitor macroeconomic conditions, energy markets, and geopolitical developments. Overall, under the existing management and risk control mechanisms, inflation-related risks are considered manageable and do not currently constitute a material risk to the Company’s operations or financial condition. The Company will continue to adjust its strategies, as appropriate, in response to changes in the external environment to maintain stable and prudent operations.

(II) Policies, Main Causes of Gain or Loss and Future Response Measures with Respect to High-risk, High-leveraged Investments, Lending or Endorsement Guarantees, and Derivatives Transactions

During the fiscal year 2025 and up to the date of publication of this Annual Report, the Company and its subsidiaries have not engaged in any high-risk or highly leveraged investments.
Loaning of Funds to Other Parties

The Company wholly owns its Hong Kong subsidiary, Weikeng International Co., Ltd.

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(hereinafter referred to as "WKI"). For working capital purposes, and in accordance with the Company's Procedures for Loaning of Funds to Other Parties, the Company extended loans to WKI in January of 2025 and in January and February of 2026, as detailed below:

(1) On January 13, 2025, the Company's Audit Committee and Board of Directors approved a funding loan of NT$1.0 billion to its subsidiary, WKI. (the "First Loan"). The approval was granted pursuant to the Company's Procedures for Loaning of Funds to Other Parties. The loan amount represented 9.90% of the Company's net worth of approximately NT$10.1 billion based on the most recent CPA-reviewed financial statements (Q3 2024), thereby complying with the requirement that the funding loan shall not exceed 10% of the Company's net worth. The subsidiary has repaid the principal in advance and paid the interest on January 22, 2026.

(2) Furthermore, on January 13 and February 10, 2026, the Company's Audit Committee and Board of Directors, respectively, approved the Company's loans to its subsidiary, WKI, in the amounts of USD 30 million and USD 30 million. Based on the Bank of Taiwan's TWD/USD closing exchange rate on February 10, the combined amount is approximately NT$1,893,600 thousand. These loans constitute the second and third loans, respectively.

In accordance with the Company's Procedures for Loaning of Funds to Other Parties and calculated based on the net worth shown in the most recent CPA-reviewed financial statements (the third quarter of 2025), amounting to approximately NT$10.1 billion, the loan-to-net-worth ratio for each loan is 9.34%, and the combined ratio is 18.68%. These ratios comply with the requirements that: (1) within a specified amount and a period of no more than one year, loans may be disbursed in tranches or used on a revolving basis without exceeding 10% of the Company's net worth, and (2) the amount loaned to any individual counterparty may not exceed 20% of the Company's net worth.

The second loan was fully disbursed to the subsidiary on February 11, 2026, with repayment of principal and interest due on February 10, 2027; the third loan was disbursed to the subsidiary on March 18, 2026, with the maturity date for principal and interest repayment set on March 17, 2027.

(3) For detailed information, please refer to the Market Observation Post System (MOPS): https://mopsov.twse.com.tw/mops/web/t65sb04.

During fiscal year 2025 and up to the date of publication of this Annual Report, the Company and its subsidiaries have not engaged in any transactions involving derivative financial instruments.
During fiscal year 2025 and up to the date of this Annual Report, the Company's endorsements and guarantees have been limited to those provided on behalf of its wholly own subsidiaries (Weikeng International Co., Ltd., Weikeng Technology Pte Ltd., and Weikeng International (Shanghai) Co., Ltd. for bank financing facilities and for credit lines related to purchases from certain vendors. All such endorsements and guarantees have been conducted in accordance with the Company's internal procedures governing endorsements and guarantees. No significant losses have occurred in the most recent fiscal year or as of the date of this report. For detailed information, please refer to the Market Observation Post System (MOPS): https://mopsov.twse.com.tw/mops/web/t65sb04.

(III) Research and Development Work to be Carried out in the Future, and Further Expenditures Expected for Research and Development Work

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.

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In 2026, the necessary R&D expenditures primarily correspond to ongoing investment in applied technical talent and capital expenditure investments in software and hardware for laboratory equipment. The total projected R&D expenditure for 2026 is expected to be NT$152,565 thousand.

(IV) Effect on the Company's Financial Operations of Important Policies Adopted and Changes in the Legal Environment at Home and Abroad, and Measures to be Taken in Response.

Regarding important domestic and foreign policy and legal changes, the Company will promptly consult CPAs and consultant lawyers as a response. In the most recent year and as of the date of publication of this annual report, there have been no significant impact on the Company's financial operations.

(V) Effects of and Response to Changes in Technology (including cyber security risks) and the Industry Relating to Corporate Finance and Sales

The Company and its subsidiaries are in the middle of the semiconductor component supply chain. According to the industry characteristics of semiconductor component distributors, continuous technical support services mainly based on demand creation are the requirements of the Company and its subsidiaries to keep pace with the times. With the rapid development and application of technology in the electronics industry, the investment of applied technical talents and the continuous research and development of new application areas of products are all adhered to by the Company and its subsidiaries and are also one of the foundations of the Company and its subsidiaries' core competitiveness. Therefore, the Group Companies continue to fully cooperate with upstream franchising vendors and downstream customers to actively grasp related product solutions and turnkey solutions with growing business opportunities. In the most recent year and as of the publication date of this annual report, the Company and its subsidiaries have strengthened the completeness and balance of the product portfolio, and also emphasized the diversification of the customer sales structure, in order to reduce the Group's operating risks and increase the Group's overall gross profit.
Managements and countermeasures of cyber security risks:

Please refer to the detailed information in this Annual Report, Section IV, Operation

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Overview_VI, Information and Cyber security management, or visit the Company's official website under the Governance section_Risk Management_Information and Cyber Security Risk Management Framework, for explanations on this topic.

(VI) The Impact of Changes in Corporate Image on Corporate Crisis Management, and the Company's Response Measures

Core Aspects of Corporate Image for Semiconductor Component Distributors

(4) Professional Technical Capability

① Possession of sufficient product knowledge and application support capabilities.
② Ability to assist customers with product selection and design-in processes.

(5) Supply Stability

① Ability to ensure stable supply and effectively manage inventory and lead times.
② Stable relationships with vendors (vendors' support).

(6) Service Quality

① Responsiveness, technical support, and after-sales service.
② Customer satisfaction and complaint handling capabilities.

(7) Integrity and Business Reputation

① Adherence to contracts and lawful business operations.
② Strong financial credit and track record of cooperation.

(8) Innovation and Transformation Capability

Ability to adapt to industry changes through digital transformation and product line expansion.

Potential Corporate Crises Faced by Semiconductor Distributors

These crises can directly or indirectly impact corporate image and operations:

(1) Supply Disruption or Supply Chain Breakdown

① Disruptions due to vendors production halts, geopolitical issues (e.g., U.S.-China trade war), or pandemic-related lockdowns.
② Impacts customer production schedules and reduces trust.

(2) Product Defects or Quality Issues

Issues caused by vendor's shipment problems or inadequate inspection by the distributor, leading to customer product losses.

(3) Contract Breaches or Trade Regulation Violations

Violations of distributor agreements, trademark infringement, or illegal exports (e.g., breaching export control laws of the vendor's country).

(4) Financial Crisis or Bankruptcy

Sudden inability to fulfill contracts, causing risk to upstream and downstream partners.

(5) Data Breaches or Information Security Incidents

Cyberattacks on ERP systems or leakage of business secrets, damaging trust from customers and vendors.

Impact of Crisis Management and Response Measures

Crisis management centers around prevention, response, and recovery:

(1) Preventive Measures

① Establish diversified supply sources and safety stock strategies.
② Regularly assess risk factors such as geopolitical changes and tariff regulations.
③ Implement ISO quality certifications and internal audit systems.
④ Sign clear agreements with customers and vendors regarding responsibilities and risk sharing.

(2) Real-Time Response Mechanism

① Set up a crisis response team (including legal, sales, and technical personnel).
② Activate real-time reporting and communication mechanisms to reassure customers.
③ Seek backup solutions (e.g., alternative components or accelerated order switching).

(3) Recovery and Trust Rebuilding

① Provide compensation or remedies for clearly attributable issues.
② Issue official statements and handle matters with transparency.
③ Enhance follow-up technical and service support to regain customer confidence.

(VII) Expected Benefits from, Risks Relating to and Response to Merger and Acquisition Plans

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The Company has no ongoing merger and acquisition activities. In considering future M&A activities, the Company will evaluate their efficiency, risks, vertical integration and other factors in accordance with its internal control system.

(VIII) Expected Benefits from Risks Relating to and Response to Factory Expansion Plans

Any expansion of the Company's facilities will be subject to careful evaluation by a special task force in accordance with the Company's internal control system. In the most recent year and up to the printing date of this Annual Report, no expansion of plant equipment has occurred.

(IX) Risks Relating to and Response to Excessive Concentration of Purchasing Sources and Excessive Customer Concentration

The Company is a distributor of electronic components and peripherals. Purchases are carried out in accordance with the signed distributor agreements. These franchises of product lines are diversified and decentralized. There are no excessive concentration of purchasing sources and risks. The sales targets for downstream customers are distributed in the Asia-Pacific region. Products sold cover the markets of computers, communications, consumer, industrial and automotive electronics. A single sales customer accounts for less than 10% of total revenue, and there is no such thing as a high concentration of sales and risks.

(X) Effects of, Risks Relating to and Response to Large Share Transfers or Changes in Shareholdings by Directors, Supervisors, or Shareholders with Shareholdings of over 10%

In the most recent year and as of the date of publication of the Annual Report, the holdings of these personnel have been stable and no such major transfers or swaps of shares.

(XI) Effects of, Risks Relating to and Response to the Changes in Management Rights

The structure of the Company's principal shareholders is solid. A strong professional management team is in place to maximize both shareholders and the Company's best interest. Accordingly, the Company believes that the risk of changing in management rights that would cause damage to the Company is mitigated. The Company's policy is to maintain a steady ownership and management structure. As of the date of publication of the Annual Report, the Company did not identify such matters and risks.

(XII) Litigation or Non-litigation Matters

Major ongoing lawsuits, non-lawsuits or administrative lawsuit: None.
Major ongoing lawsuits, non-lawsuits or administrative lawsuits caused by directors, supervisors or shareholders with over 10% shareholdings: None.

(XIII) Other Major Risks

Geopolitical Risk

(1) Risk assessment:

① Regularly assess the global geopolitical environment, including factors such as political stability, changes in tariffs or trade policies, international conflicts and sanctions in different regions.
② Understand the possible impact of risks on the supply chain and business operations, including measures to deal with supply chain disruptions and business interruptions, and which helps enable quick response in the event of an emergency.
③ Due to rising geopolitical risks, covering political instability, nationalization, war and other geopolitical risks, insurance costs will rise sharply.

(2) Establish local partners:

① Establish local partners in risky areas and improve understanding of the local environment so that we can respond to possible changes more flexibly.
② Establish a stronger local foundation and seize opportunities to expand product portfolio in a timely manner.

(3) Monitor trade policies:

① Pay close attention to changes in global trade policies and understand the possible impact on imports and exports. Maintain a current understanding of tariffs, sanctions, and import and export regulations to develop appropriate response strategies.
② The semiconductor components franchised by the Group's companies are European and U.S. IC products mainly based on U.S. technology. Based on the franchise contract requirements, they must strictly apply U.S. import and export laws and regulations with upstream vendors, and carry out product design, quotation, order acceptance, and inspection of each stage of the shipment,

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according to internal procedures to comply with laws and regulations.

③ Actively comply with local and international regulations and avoid engaging in activities that may touch on politically sensitive issues to reduce risks caused by political reasons.

(4) Build international logistic capabilities and flexibility:

① Following the layout of downstream customers, the Company's cross-border and cross-regional logistics layout must be planned and analyzed in advance to provide customer product logistics services in a timely manner.

② International logistics partners, bases, local country customs laws, tax conditions (tariffs, business tax and income tax, etc.) must be analyzed and understood in advance.

Inventory Risk

In response to supply chain inventory risks, the Company adopts the following mitigation strategies:

(1) Supply chain diversification and efficiency:

① Reduce reliance on a single vendor, and strive to establish a diversified supply chain and establish partnerships with multiple vendors to reduce the risks of specific vendors.

② Establish a close partnership with upstream vendors, strengthen communication, and jointly respond to challenges. Building strong partnerships can help share information and provide early warning of potential supply chain issues.

③ A supply chain that shares information efficiently and in real time should be able to share information and processes from vendors to the Company and from the Company to customers, so that the Company, vendors, and customers can develop efficient, flexible and capable risk-tolerant supply chain structures.

(2) Inventory management optimization:

① Implement effective inventory management strategies to balance inventory levels and costs.

② Through the use of predictive analytics, real-time data monitoring and demand planning, ensure that inventory levels can meet market demand while avoiding excessive accumulation of inventory.

③ Procurement policies must focus on the "entire supply chain" and "end demand". Do not chase prices and quantities beyond the quota, and be careful to guard against losses from inventory depreciation and the risk of capital chain breakage.

④ It is necessary to trace the origin of sluggish inventory to prevent and detect sluggishness in advance.

(3) Monitor market trends:

Pay close attention to demand trends in the semiconductor market and related application markets, and understand changes in product demand and market supply and demand dynamics in order to make flexible adjustments.

VII. Other important matters: None

VI. Special Disclosure

I. For information related to affiliated companies:
Please refer to the consolidated business report, consolidated financial statements, and relationship report of affiliated companies for the most recent year, prepared in accordance with the guidelines set by the Financial Supervisory Commission. These documents can be found on the Market Observation Post System (https://mopsov.twse.com.tw/mops/web/t57sb01_q10) or on the Company's website (https://www.weikeng.com.tw~Investor~Financial Report), specifically the consolidated financial report for 2024.

II. Private Placement of Securities in the Most Recent Year and as of the Printing Date of the Annual Report: None.

III. Other Important Matters: None.

VII. Matters, if any of the situations listed in Article 36, paragraph 3, subparagraph 2 of the Securities and Exchange Act, which might materially affect shareholders' equity or the price of the company's securities, has occurred during the most recent fiscal year or during the current fiscal year up to the date of publication of the annual report: None.

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Weikeng — Annual Report 2025

52266_rns_2026-05-28_d8dc9422-dbc8-4748-b0d4-aaa916050f7a.pdf

威健實業股份有限公司

Weikeng Industrial Co., Ltd.

2025 Annual Report

Notice to readers

Spokesperson

Deputy Spokesperson

Headquarters

Stock Transfer Agent

Independent Auditors

Overseas Securities Exchange: NA

Corporate Website

2026 Business Outlook

II. Corporate Governance Report

I. Directors and Management Team

(I) Directors_1

II. Remuneration of Directors, President, and Vice Presidents (I) Remuneration of Directors

(II)Remuneration of the President and Vice Presidents

(III) Distribution of Employees' Remuneration to Executive Officers

III. Implementation of Corporate Governance

(I) Board of Directors

2. Climate-Related Information

(1) Implementation of Climate-Related Information Item Implementation status

1. Risk Identification

2. Measurement Standards of Risk Analysis

3. Risk appetite (Risk Tolerance)

4. Risk Assessment

5. Risk Responses

6. Risk Supervision and Review

VI. Audit Independence

VII. Changes in Shareholding of Directors, Supervisors, Managers and Major Shareholders

VIII. Relationship among the Top Ten Shareholders

2. Circumstances of the Proposed Distribution of Dividend at the 2026 Shareholders Meeting

3. If a material change in dividend policy is expected, provide an explanation: None.

(IV) Effect upon business performance and earnings per share of any stock dividend distribution proposed or adopted at the most recent shareholders' meeting: None.

(V) Remuneration of Employees and Directors

1. Information Relating to Remuneration of Employees and Directors in the Articles of Incorporation:

(3) Regional Market Developments

(4) Medium- to Long-Term Trends and Risk Considerations

4.Competition

(III) About access to Technology and R&D Overview

II. Market and Production and Sales Overview

(I) Market Analysis

(1) Supply Side

5. Competitive Advantage

Technology-Driven Distribution

Countermeasures include:

Countermeasures include:

Countermeasures include:

V. Review of Financial Conditions, Financial Performance, and Risk Management

I. Analysis of Financial Status

II. Analysis of Financial Performance

III. Analysis of Cash Flow

(I) Cash Flow Analysis for the Most Recent Fiscal Year (2024)

(II) Remedy for Cash Deficit and Liquidity Analysis:

(III) Cash Flow Analysis for the Coming Year (2025)

IV. Effect upon Financial Operations of any Major Capital Expenditures during the Most Recent Fiscal Year

V. Investment Policy in the Last Year, Main Causes for Profits or Losses, Improvement Plans and Investment Plans for the Coming Year

VI. Analysis of Risk Management

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Weikeng Annual Report 2025