Stock Code: 3021

Welltend Technology Corporation

2025 Annual Report

The Annual Report is available at website: http://mops.twse.com.tw

The Company's website: http://www.welltend.com.tw

Printed on April 30, 2026

Notice to readers

This English version 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 version and the Chinese version, the Chinese version shall prevail.

I. Spokesperson and deputy spokesperson of the Company:
Name of the spokesperson: Hsiao-Ching Huang
Title: Senior Manager
Telephone: (02) 8768-2688 Ext. 8843
E-mail: [email protected]

Name of the deputy spokesperson: Yi-Lun Pan
Title: Senior Manager
Telephone: (02) 8768-2688 Ext. 8820
E-mail: [email protected]

II. Headquarters & Plant address and telephone:
Headquarters address: 6F., No. 59, Dongxing Road, Xinyi Dist., Taipei City
Telephone: (02) 8768-2688
Taishan Plant Address: No. 17, De'an St., Taishan Dist., New Taipei City
Telephone: (02) 2903-8282

III. Stock transfer agency name, address, website, and telephone:
Name: Transfer Agency Department, CTBC Bank Co., Ltd.
Address: 5F., No. 83, Sec. 1, Chongqing S. Rd., Zhongzheng Dist., Taipei City 100, Taiwan (R.O.C.)
Website: https://www.ctbcbank.com
Telephone: +886-2-6636-5566

IV. The name of the certified public accountants who duly audited the annual financial report for the most recent fiscal year, and the name, address, website and telephone number of the said persons' accounting firm:
Name of accountants: Yu-Ting Xin, Yiu-Kwan Au
Name of the accounting firm: KPMG
Address: 68F., No. 7, Sec. 5, Xinyi Rd., Xinyi Dist., Taipei City
Website: http://www.kpmg.com.tw/
Telephone: (02) 8101-6666

V. Name of the overseas stock exchange and method for accessing information on overseas negotiable securities: None.

VI. Company's website: http://www.welltend.com.tw

Annual Report Contents

ONE. Letter to Shareholders...1

Two. Corporate Governance Report...5
I. Information on directors, the president, vice presidents, associate managers, and supervisors of various departments and branches...5
II. Remuneration paid to directors, supervisors, the president, and vice presidents in the most recent year...17
III. Corporate governance status...25
IV. Information on CPA professional fees...113
V. Information on change in accountants...114
VI. Where the Company's chairperson, president, or any managerial officer in charge of finance or accounting matters has in the most recent year held a position at the accounting firm of its certified public accountant or at an affiliated enterprise of such accounting firm, the name and position of the person, and the period during which the position was held, shall be disclosed...115
VII. In the most recent year and as of the date of publication of the annual report, information about the shares transferred by and changes to the shares pledged by the directors, supervisors, managers and the shareholders holding more than 10% of shares:...116
VIII. Information about the relationships among top ten shareholders, such as related parties, spouses or relatives within the second degree of kinship...118
IX. The total number of shares and total equity stake held in any single enterprise by the Company, its directors and supervisors, managerial officers, and any companies controlled either directly or indirectly by the Company:...119

Three. Status of Fundraising...120
I. Capital and Shares...120
II. Issuance of corporate bonds (including overseas corporate bonds)...126
III. Issuance of preferred shares...126
IV. Issuance of overseas depositary receipts...126
V. Issuance of employee stock options...126
VI. Handling of restricted employee shares...126
VII. Handling of mergers and acquisitions or transfers of shares of other companies to issue new shares...126
VIII. Matters to be recorded in the implementation of fund utilization plans...126

Four. Overview of Operations...127
I. Business content...127
II. Market, Production and Sale...134
III. Information of employees in the latest two years and as of the publication date of the annual report...142

IV. Environmental protection expenditure information...142
V. Labor-Management Relation...142
VI. Information Security Management...146
VII. Important contracts...149

Five. Financial Status and Review and Analysis of Financial Performance...150

I. Financial status...150
II. Financial performance...151
III. Cash flows...152
IV. Impact of major capital expenditures on financial business in recent years...152
V. Reinvestment policy in the most recent year, main reasons for its profit or loss, improvement plan and investment plan for the next year...152
VI. Risk matters...152
VII. Other important matters...155

Six. Special Disclosures...156

I. Related information of affiliated companies...156
II. Handling of privately placed securities in the most recent year and as of the date of publication of the annual report...156
III. Supplementary information...156
VI. The occurrence of the incidents as stated in subparagraph 2 of Paragraph 3 under Article 36 of this law that caused significant influence on shareholders equipment or stock price in the previous period to the date this report was printed...156

ONE.

Letter to Shareholders

Esteemed Shareholders, Greetings:

In recent years, the global economy has faced factors such as inflation, exchange rate fluctuations, and geopolitical tensions., the economic activities have been affected to a considerable extent, In addition, compounded by increasing raw materials costs, it is expected that the overall global economy will continue to fluctuate this year. In the prior period, in the face of rapid changes in the external market and in the industrial environment. In respect to business development, the Company will step beyond consolidating existing customers' business to continue investing in the development of new products and customers, actively develop the electric vehicle market, and strive for new types of state-of-the-art product power cords and related peripheral products. In this way, we should gain an accurate grasp of the Group's inventories and future market demand. In terms of production, the Company will continue to integrate production resources, accelerate the deployment of automated production equipment in each factory, improve production efficiency and scale, and reduce workforce requirements. In respect to factory management, we will continue to update equipment and promote process improvement and integration so as to reduce overall costs and improve efficiency to maintain the Company's profitability and growth.

In the future, our management team will uphold the concepts of Sincerity and Diligence, customer satisfaction, friendly environment, and sustainable management with a steady, down-to-earth, and hard-working spirit. We shall thus prudently face future challenges while standing firmly on the basis of our existing competitive advantage in order to fulfill our obligation of trust toward all shareholders. On behalf of the management team and all employees, I would like to hereby thank our shareholders for your long-term support and attention.

I. Business Results Report for 2025:

Consolidated operating revenue and gross profit margin:

The Group's consolidated operating revenue in 2025 was NT$3,335,946,000, an decrease of 3.87% compared to 2024's consolidated operating revenue of NT$3,470,396,000. Net profit after tax in 2025 was NT$27,576,000, an decrease NT$27,595,000 from the NT$55,171,000 in net profit after tax seen in 2024, and the 2025 earnings per share came to NT$0.33.

In respect to operating gross profit: the operating gross profit margin for 2025 and 2024 came to 15.56% and 16.74%, respectively.

Faced with the impact of industrial transformation and market integration in recent years, and under the influence of unfavorable factors such as price competition across all industries as well as rising raw material prices and global economics, the Company is still actively investing in the development of new customers and new products so that can strive for the mainstream consumer products business. Moreover, we are actively controlling costs and improving internal operating efficiency to allow overall profitability to remain at a certain level.

(I) Consolidated operating and financial revenues and expenditures:

Unit: NT$ thousand

Item	2024	2025	Increase/ (decrease)	Growth rate %
Operating revenue	3,470,396	3,335,946	(134,450)	-3.87%
Operating costs	2,889,484	2,816,976	(72,508)	-2.51%
Operating expenses	383,936	408,898	24,962	6.50%
Operating profit	196,976	110,072	(86,904)	-44.12%
Non-operating income and expenses	(46,048)	(9,165)	36,883	80.10%
Net profit for the period	55,171	27,576	(27,595)	-50.02%

(II) Budget implementation status: The Company's financial forecast for 2025 has not been disclosed to the public, and this is therefore not applicable.

(III) Consolidated profitability analysis:

Item	2024	2025
Debt to asset ratio (%)	47	49
Ratio of long-term funds to property, plant, and equipment (%)	421	382
Current ratio (%)	181	172
Quick ratio (%)	136	134
Return on assets (%)	2.18	1.27
Return on equity (%)	3.45	1.66
Net profit before tax to paid-in capital ratio (%)	15.74	10.63
Net profit rate (%)	2.00	1.00
Earnings per share (NT$)	0.58	0.33

II. Business plan summary for 2026

(I) Strengthen the production base in Southeast Asia, improve factory management efficiency and division of labor among factories, strengthen inventory management capabilities, effectively control production costs, and improve production and sales mechanisms.

(II) By participating in international trade exhibitions, we can grasp market trends, explore new application fields, and build future growth momentum. Through diversified development and operations, we aim to expand our business advantages.

(III) Strengthen the R&D team, improve R&D capabilities, grasp the development trends of new markets, new specifications and new technologies, develop a diversified product line, create corporate competitive advantages, and strive to establish long-term and stable relationships with large international customers.

(IV) Be customer-oriented and close to market leaders, provide customers with a variety of products and services, strengthen customer relationship management, continue to promote the development and introduction of new customers, and expand overall market share. We are committed to becoming

our customers' best partner, continuously strengthening the company's core values and competitive advantages.

(V) Implement group resource integration, flexibly allocate job reserve growth potential, leverage internal capabilities, and cultivate sustainable operation talents; promote the optimization of operational processes to improve overall operational efficiency; promote and implement sustainable development, and monitor long-term operational risks caused by climate change.

III. Future development strategy of the Company

In recent years, the Company has continued to provide customers with high-quality products; comprehensively improved the process level and energy in design, process, quality control and testing; and continued to achieve the goal of high growth and diversified development of product lines. At the same time, we will continue to deepen our existing product lines and customers, expand service levels, and be customer-oriented and close to market leaders. We can thus provide customers with a variety of products and services while taking advantage of economies of scale in production. Today, the development of network and digitalization has far exceeded prior visions of the structure of the digital age. It is not only mobile applications that have become the main media products for public information, services, and transactions. In terms of living, popular requirements for the quality of life and digital home appliances can provide more personalized and precise services. In respect to driving, there is safer traffic quality through the Internet of Vehicles to communicate and exchange information between owners, vehicles, and traffic systems to provide a safer and more comfortable experience. Above, we can see the blueprints of the future world under development and the Company is committed to working closely with customers in the relevant industrial chains whether in automotive electronics, medical care, or smart homes, to provide more services and high-end products.

In terms of operations management, the Group will uphold the principle of prudent and pragmatic operations to train and reserve technical, business and management talent over the long term to strengthen human capital, cultivate the Company's development potential, and continue to conduct product research and development to meet future product demand. In the future, we will also strengthen the market ties between the two sides of the Taiwan Strait and Southeast Asia. We shall coordinate production capacity to fully grasp market changes and needs for the sake of providing all-round customer satisfaction and trust so that we can increase market share among clients. We shall continue to strengthen project management capabilities and improve project management quality and human resource utilization efficiency as we strive for robust and large-scale long-term service customers, thereby improving the quality of earnings to create more fruitful and stable operating results. In addition to actively developing new products and providing integrated services, the Group shall also improve operational efficiency and personnel productivity through the integration of information systems. Furthermore, the resources of the Group's reinvested companies can be integrated to maximize the benefits of the Group.

IV. Impact of external competitive environment, regulatory environment, and overall business environment:

In recent years, as the world experienced many negative impacts, changes in product preferences among end consumers for products have made market competition more intense. In addition to raw material prices and international exchange rate fluctuations, the acquisition of labor and cost control have to be appropriate for the opportunity to maintain an advantageous profit. Due to rising wage costs in China and the rise of red supply chains, the domestic connector industry

began to move production lines to emerging countries in Southeast Asia. Some peers with more capital and technology advantages expanded the deployment of production line automation and imported more automation equipment to reduce operating costs. The Group will continue to deploy production bases in Southeast Asia, expand our economies of scale, strengthen the operation of automated equipment and of upstream and downstream integration, and improve production efficiency. We shall do so in order to reduce overall costs, make production quality more reliable, and improve customer trust and dependence. In addition, we shall strengthen the development of niche products and continue to develop new products, expanding the market for high value-added products and improving product competitiveness.

We consider ourselves to be the best supplier of connection harnesses. The products we provide are important components of electronic products and the basic backbone structure of information systems. As consumer terminal products and digital services continue to develop, the application scope of wire harness products and information system services is also becoming increasingly extensive. Welltend's management team has been deeply involved in the electronics industry for many years. We have profound production management experience and the operating performance of a multinational enterprise, and have a timely grasp of market trends, expand new application areas. Although there are still many uncertainties in the economic environment and industries across all countries, we will continue to improve quality, reduce costs, cultivate talent, and increase per capita output value. We shall thus grow and thrive on a stable foundation, continuously expanding to new customers and new markets, strengthening new product development capabilities, and improving our market acumen to fully grasp the development trends of new products. Looking to the future, the Company integrates ESG concepts into corporate operations, upholds professional knowledge, teamwork, adheres to integrity, provides good services and technology, attaches great importance to the protection of customers, society, the environment and employees, pursues performance while implementing sustainable development. We believe that in the new year, the Group's management team must be able to operate with a good performance to repay the trust and investment of all our shareholders. Finally, I would like to wish you all good health and all the best.

Chairman: Yun-Teng Chang
Manager: Jia-Xiang Lin
Accounting Supervisor: Wen-Pin Chen

Two.

Corporate Governance Report

I. Information on directors, the president, vice presidents, associate managers, and supervisors of various departments and branches:

(I) Director:

Director information

April 19, 2026

Job Title	Nationality or Place of Registration	Name	Gender (Age)	Date of Election (Appointment)	Term of office	Date first appointed	Shares held at the time of appointment		Number of shares currently held		Number of shares currently held by spouse and minor children		Shares held in the name of others		Main Educational and Professional Background	Positions concurrently held in the Company and in other companies	Spouse or relatives within the second degree of kinship or closer serving as other supervisors, directors, or supervisors			Notes
							Number of shares	Shareholding ratio	Number of shares	Shareholding ratio	Number of shares	Shareholding ratio	Number of shares	Shareholding ratio			Job Title	Name	Relationship
Chairman	Republic of China	Yun-Teng Chang	Male (41-50 years old)	2025/06/16	3 years	2016/06/17	3,230,492	3.37%	3,230,492	3.40%	27,810	0.03%	0	0%	University of Florida Kunshan Celeraise Electronic Shanghai Celeraise Election Year Jan Industrial Co., Ltd.	Note 1	Director	Kuei-Yu Chang	Sibling	None
Director	Republic of China	Hsuan-Bin Kuo	Male (71-80 years old)	2025/06/16	3 years	2005/12/19	530,000	0.55%	530,000	0.56%	0	0.00%	0	0.00%	Graduated from the Department of Electrical Engineering, National Chiao Tung University Senior Technician, International Telecommunications Bureau, Ministry of Transportation and Communications Senior Sales Engineer, Taiwan Philips Sales Manager, STMicroelectronics Founder, Supreme Electronics	Note 2	None	None	None	None
Director	Republic of China	Hung-Liang Hsieh	Male (71-80 years old)	2025/06/16	3 years	2007/06/13	1,436,850	1.50%	1,436,850	1.51%	1,070,685	1.13%	0	0.00%	Graduated from Tsinghua University Chairperson of Scientech Corporation	Note 3	None	None	None	None
Director	Republic of China	Kuei-Yu Chang	Female (51-60 years old)	2025/06/16	3 years	2007/06/13	1,974,973	2.06%	1,974,973	2.08%	210,000	0.22%	0	0.00%	Graduated from University of Northumbria	Note 4	Director	Yun-Teng Chang	Sibling	None

Job Title	Nationality or Place of Registration	Name	Gender (Age)	Date of Election (Appointment)	Term of office	Date first appointed	Shares held at the time of appointment		Number of shares currently held		Number of shares currently held by spouse and minor children		Shares held in the name of others		Main Educational and Professional Background	Positions concurrently held in the Company and in other companies	Spouse or relatives within the second degree of kinship or closer serving as other supervisors, directors, or supervisors			Notes
							Number of shares	Shareholding ratio	Number of shares	Shareholding ratio	Number of shares	Shareholding ratio	Number of shares	Shareholding ratio			Job Title	Name	Relationship
Director	Republic of China	Ming-Jie Cheng	Male (71-80 years old)	2025/06/16	3 years	2019/06/14	0	0.00%	0	0.00%	23,728	0.03%	0	0%	Master of Electrical Engineering, National Cheng Kung University Doctoral degree in Electrical Engineering from the University of Florida USA Associate Professor, Department of Information Engineering, Chung Yuan Christian University	None	None	None	None	None
Director	Republic of China	Hsiu-Li Chen	Female (61-70 years old)	2025/06/16	3 years	2022/06/14	762,715	0.80%	762,715	0.80%	0	0%	0	0%	Department of Accounting and Statistics, Chihlee University of Technology Marine Division, Fuji Industries Co., (Taiwan) Ltd.	None	None	None	None	None
Independent Director	Republic of China	Ching-Ju Wu	Female (50-60 years old)	2025/06/16	3 years	2022/06/14	0	0.00%	0	0.00%	0	0.00%	0	0.00%	Department of Accounting, Tunghai University GPA partner, Yujin United Accounting Firm CPA partner, CKH & W CPA Office	Note 5	None	None	None	None
Independent Director	Republic of China	Chang-Kuo Feng	Male (40-50 years old)	2025/06/16	3 years	2022/06/14	0	0.00%	0	0.00%	0	0.00%	0	0.00%	LL.M, National Taiwan University LL.M, Northwestern University, USA Partner, Zhong Yin Law Firm	Note 6	None	None	None	None
Independent Director	Republic of China	HSAN-AU WU	Male (45-50 years old)	2025/06/16	3 years	2025/06/16	50,200	0.05%	52,200	0.05%	0	0.00%	0	0.00%	Ph.D. from Icahn School of Medicine at Mount Sinai, USA. Master's Degree in Biotechnology, Columbia University, USA. Bachelor's Degree in Agricultural Chemistry, National Taiwan University, Taiwan. Project Manager, Panion & BF Biotech Inc. Finance Manager, Joysun Textile Corp.	Finance Manager, Joysun Textile Corp. Project Manager, Panion & BF Biotech Inc. Supervisor of Sanjiang Technology Co., Ltd.	None	None	None	None

Note 1: Director, Celeraise Technology Corporation; director, Celeraise (Thailand) Co., Ltd.; director, Shanghai Celeraise Electronic Co., Ltd.; director, Kunshan Celeraise Electronic Co., Ltd.; director, Celeraise Electronic Corporation; Chairperson, KING HONG Co., Ltd.; Chairperson, HONG YI CABLE Co., Ltd.; Supervisor, Leadpak Industrial Co., Ltd.; Chairperson, WELLTREND TECHNOLOGY CO., LTD; Chairperson, CELERAISE ELECTRONICS INDIA PRIVATE LIMITED
Note 2: Director, Celeraise Technology Corporation; director, A Team Tech Inc.; director, Minshi Computer Technology (Shanghai) Co., Ltd.; director, Celeraise Electronic

Corporation; director, Allied Circuit Co., Ltd.

Note 3: Chairperson, Scientech Corporation; chairperson, Acromass Technologies Inc.; director, Yoho Beach Resort Co., Ltd.; director, Natgem Inc.

Note 4: Chairperson, Celeraise Technology Corporation; director, Celeraise Electronic Corporation; chairperson, Leadpak Industrial Co., Ltd.; director, Celeraise (Thailand) Co., Ltd.; director, Jiun Tai Corporation Limited; director, Celeraise Investment Limited; director, Yield Profit International Enterprise Limited; director, Jet Success Technology Development Limited. : Supervisor, KING HONG Co., Ltd. : Supervisor, HONG YI Co., Ltd..

Note 5: CPA partner, Yujin United Accounting Firm; independent director, Gongwin Biopharm Co., Ltd.; independent director, TAIWAN LAMINATION IND., INC.

Note 6: Partner, Zhong Yin Law Firm; independent director, GTM Holdings Corporation; chairperson, Zhongying Consulting Co., Ltd.; chairperson, Haohao Jiao Co., Ltd.; director, Rextek Integration Inc.; corporate director, Miho International Cosmetic Co., Ltd.; independent director, Texture Maker Enterprise Co., Ltd.

2: Major Shareholders of Institutional Shareholders : N/A

April 19, 2026

Name of institutional shareholder (Note 1)	Major shareholders of institutional shareholder (Note 2)
N/A

Note 1: If the Director is the representative of an institutional shareholder, put down the name of the institution.
Note 2: Put the names of the dominant shareholders of this institutional shareholder (Top 10 by shareholding) and proportion of shareholding. If the dominant shareholders are institutional shareholders, fill in Table 2 below.
Note 3: If the institutional shareholder is not a body corporate, the name of the institutional shareholder and proportion of shareholder for disclosure as mentioned shall be the name of the benefactor or donor, and the proportion of funding or donation.

3: Major shareholders of major institutional shareholders that are juridical persons : N/A

April 19, 2026

Name of institutional shareholder (Note 1)	Major shareholders of institutional shareholder (Note 2)
N/A

Note 1: If the dominant shareholder exhibited in Table 1 is an institutional shareholder, put down the name of the institution.
Note 2: Put down the names of the dominant shareholders of this institutional shareholder (top 10 by shareholding) and the proportion of shareholding.
Note 3: If the institutional shareholder is not a body corporate, the name of the institutional shareholder and proportion of shareholder for disclosure as mentioned shall be the name of the benefactor or donor, and the proportion of funding or donation.

Disclosure of information on the professional qualifications of directors and the independence of independent directors:

Name	Professional qualifications and experience	Status of independence	Number of other public companies where the director concurrently serves as independent director
Director
Yun-Teng Chang	Qualifications:
Has more than 16 years of required industry and corporate work experience; current chairperson of the Company; has been committed to fields related to the connector industry for nearly 15 years; possesses professional leadership, professional market competition judgment, and strategic planning capabilities.

Education and experience:
Graduated from the University of Florida
1. Vice President, Shanghai Celeraise Electronic Co., Ltd.
2. Director, Kunshan Celeraise Electronic Co., Ltd.
3. Director, Celeraise Technology Corporation
4. Director, Leadpak Industrial Co., Ltd.
5. Director, Celeraise (Thailand) Co., Ltd.
6. Director, Celeraise Electronic Corporation | During the tenure of directors, none of the following events occurred:
1. As stipulated in Paragraph 3 of Article 26-3 of the Securities and Exchange Act, not more than half of the seats among the directors are spouses or relatives within the second degree of kinship.
2. No circumstances specified under Article 30 of the Company Act. | 0 |
| Director
Kuei-Yu Chang | Qualifications:
Has more than 18 years of work experience in legal affairs, finance, accounting and corporate business; is committed to business operation management, corporate finance, and accounting affairs; and has abundant industry experience.

Experience:
1. Audit Personnel, CKH & W CPA Office
2. Finance Manager, Year Jan Industrial Co., Ltd. | | 0 |
| Director
Hsuan-Bin Kuo | Qualifications:
Has more than 20 years of work experience in business, finance, and corporate business; is specialized in business promotion and marketing strategy capabilities.

Education and experience:
Graduated from the Department of Electrical Engineering, National Chiao Tung University
1. Senior Technician, International Telecommunications Bureau, Ministry of Transportation and Communications
2. Senior Sales Engineer, Taiwan Philips
3. Founder, Supreme Electronics | | 0 |

Terms	Professional qualifications and experience	Status of independence	Number of other public companies where the director concurrently serves as independent director
Name
Director
Hung-LiangHsieh	Qualifications:
Has more than 20 years of work experience in business, legal affairs, finance and corporate business; possesses abundant experience in operations management, risk management, and industry planning.

Education and experience:
Graduated from Tsinghua University
1. Chairperson, Scientech Corporation
2. Chairperson, Acromass Technologies Inc. | | 0 |
| Director
Hsiu-Li Chen | Qualifications:
Has more than 10 years of work experience in business, finance, accounting, and corporate business; is specialized in business operations, financial planning, and accounting affairs; and has abundant experience in industrial planning.

Experience:
General Administration Center, You Ting Enterprise Co., Ltd. / Shipping Department, Fuji Industries Co., (Taiwan) Ltd. | | 0 |
| Director
Ming-Jie Cheng | Qualifications:
Has more than 8 years of work experience in business, legal affairs, finance, accounting, or corporate business; graduated from the University of Florida with a Ph.D. in electrical engineering; previously Associate Professor, Department of Information Engineering, Chung Yuan Christian University. | | 0 |

10 -

| Terms
Name | Professional qualifications and experience | Status of independence | Number of other public companies where the director concurrently serves as independent director |
| --- | --- | --- | --- |
| Independent Director
Ching-Ju Wu | Qualifications:
Has more than 10 years of work experience in business, finance, accounting, and corporate business; is specialized in financial accounting related matters; has experience leading corporate finance functions; and has provided corporate professional advice.

Education and experience:
Graduated from the Department of Accounting, Tunghai University
1. CPA Partner, Yujin United Accounting Firm
2. Audit Assistant Manager, Ernst & Young
3. CPA Partner, CKH & W CPA Office | All meet the following independent evaluation criteria during the two years before election and during terms of office.
1. No circumstances specified under Article 30 of the Company Act.
2. The director, spouse, and relatives within the second degree of kinship do not serve as directors or employees of the Company or its affiliated companies.
3. The director, spouse, or relatives within the second degree of kinship (or acting in the name of others) hold no shares of the Company.
4. Not serving in the position of director or employee of a company that has a specific relationship with the Company (Article 3, Paragraph 1, Subparagraphs 5-8 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies).
5. No provision of business, legal, financial, accounting, and other services to the Company or its affiliates in the last two years. | 2 |
| Independent Director
Chang-Kuo Feng | Qualifications:
Has more than 10 years of work experience in business, legal affairs and corporate business; is specialized in legal and business-related matters to assist the Company's business legal professional consulting.

Education and experience:
LL.M, National Taiwan University
EMBA, National Taiwan University
LL.M, Northwestern University, USA
1. Partner, Zhong Yin Law Firm
2. Independent Director, GTM Holding
3. Independent Director, Texture Maker Enterprise Co., Ltd. | | 3 |
| Independent Director
HSAN-AU Wu | Qualifications:
Possesses more than 10 years of experience in business, finance, and corporate operations, with professional experience in business management and crisis handling. Specializes in corporate operations and financial planning, and has extensive experience in industry planning.

Experience:
1. Finance Manager, Joysun Textile Corp.
2. Project Manager, Panion & BF Biotech Inc.
3. Supervisor of Sanjiang Technology Co., Ltd. | | 0 |

Diversity and independence of the Board of Directors:

(I) Board diversity:

(1) Board of Directors' membership diversity policy:

To enhance the functions of the Board of Directors as stipulated under Article 20 of the Company's Corporate Governance Best Practice Principles, the composition of the Board of Directors shall be determined by taking diversity into consideration and formulating an appropriate policy on diversity based on the Company's business operations, operating dynamics, and development needs. The policy shall include, without being limited to, the following two general standards: (1) Basic conditions and values: Gender, age, nationality, culture, and so on. (2) Professional knowledge and skills: A professional background (e.g., law, accounting, industry, finance, marketing, technology), professional skills, and industry experience.
Each board member shall have the necessary knowledge, skill, and experience to perform their duties. In order to achieve the ideal goals of corporate governance, the Board of Directors as a whole are required to have the following capabilities: (1) Operational judgment ability. (2) Accounting and financial analysis ability. (3) Business management ability. (4) Crisis management ability. (5) Knowledge of the industry. (6) An international market perspective. (7) Leadership ability. (8) Decision-making ability. (9) Sustainable management ability.

(2) Specific management objectives for Board of Directors' membership diversity:

The Board of Directors of the Company shall guide the Company's strategy, supervise management, be responsible to the Company and its shareholders. The various operations and arrangements of its corporate governance system shall ensure that the Board of Directors exercises its functions and powers in accordance with the provisions of laws and regulations, the Company's Articles of Incorporation, or resolutions of the shareholders' meeting. Specific management objectives are as follows:

The Company's Board of Directors also pays attention to gender equality among members, and Board membership includes three different gender directors.
The Company's Board of Directors focuses on operational judgment, operations management, and crisis handling capabilities, and more than two-thirds of directors have relevant core item capabilities.
Independent directors shall not serve more than three consecutive terms to maintain their independence. Two independent directors have served for six years and are familiar with the Company's financial and business operations.
Directors' backgrounds include accounting and industrial operations. Board members have diverse backgrounds in terms of industry, education, and knowledge and can give professional advice from different angles. This is great help to improve the Company's business performance and management efficiency.

(3) Board of Directors' membership diversity achievement status:

There are nine members in the current Board of Directors; among them are three independent directors to ensure the independence of the Board of Directors. There are two directors concurrently serving as employees for a proportion of 22.22%. Moreover, there are three different gender directors in place to achieve the goal of gender equality. Among the members of the

12 -

Board of Directors, there is one independent director who qualifies as an accountant and specializes in accounting, and one is a lawyer who specializes in the legal profession. The other directors have extensive qualifications in operations management, industry experience, and market strategy, and each has a relevant professional background and the professional knowledge necessary to perform their duties. In terms of core item capabilities, at least one half of members have the ability to carry out relevant business; and the Company focuses on core items such as industry experience, operational judgment, operation management and crisis management. More than 80% of members have these core competencies.

Diversity policy and implementation status

| Diversity core
Director name | Basic composition | Industry experience | Professional ability |
| --- | --- | --- | --- |
| Nationality | Gender | Holding employee status | Age | Tenure of independent directors | Under 3 years | 6-9 years | Electronic components | Information and technology | Metals and machinery | Finance and accounting | Business management | Law | Risk management |
| Yun-Teng Chang | Republic of China | Male | v | v | | | | | | | v | | v | v | v | |
| Hsuan-Bin Kuo | Republic of China | Male | | | | v | | | | | v | v | | v | v | |
| Hung-Liang Hsieh | Republic of China | Male | | | | | v | | | | v | | v | v | v | v |
| Kuei-Yu Chang | Republic of China | Female | v | v | | | | | | | v | v | | v | v | v |
| Hsiu-Li Chen | Republic of China | Female | | | | v | | | | | v | | | v | v | |
| Ming-Jie Cheng | Republic of China | Male | | | | | v | | | | | v | v | | v | |
| Independent Director Ching-Ju Wu | Republic of China | Female | | | v | | | | | v | v | | | v | v | v |
| Independent Director HSAN-AU WU | Republic of China | Male | | v | | | | | v | | v | v | v | v | v | |
| Independent Director Chang-Kuo Feng | Republic of China | Male | | v | | | | | | v | v | v | | | v | v |

(4) Specific management objectives and achievement status of the Board of Directors' membership diversity policy:

Management objective	Achievement status
Directors who concurrently serve as company managers should not exceed one-third of director positions	Achieved
The Board consists of three directors of different genders.	Achieved
Independent directors shall serve no more than three consecutive terms	Achieved
Sufficient and diverse professional knowledge and skills : Based on their wealth of knowledge, personal insight and business judgment, and maintaining good communication with the management team, the directors provide guidance and suggestions to the Company, and jointly create maximum benefits for shareholders.	Achieved

(II) Independence of the Board of Directors:

(1) There are nine current directors, comprising three independent directors (accounting for 33.33% of seats) and six non-independent directors (accounting for 66.67% of seats). Two directors have employee/manager status (22.22%), constituting less than one-third of all directors. More than half of director seats do not involve relationships of a spouse or relative within the second degree of kinship, in compliance with the provisions of Paragraph 3 and Paragraph 4 of Article 26-3 of the Securities and Exchange Act. However, this is only to meet the needs of future development. The Company will continue to examine the elements that make up diversity, and will continue to strengthen the goal of diversity for the board of directors in the next election.

(2) The Company established the Audit Committee on June 14, 2022, comprising three independent directors, so that independent directors may exercise their powers objectively. To avoid a reduction in independence due to long-term tenure, the term of office of independent directors shall not exceed three terms.

(II) Information on the president, vice presidents, associate managers, and supervisors of various departments and branches:
April 19, 2026

Job Title	Nationality	Name	Gender	Election (Appointment) Date	Number of shares held		Number of shares held by spouse and minor children		Shares held in the name of others		Main Educational and Professional Background	Positions Concurrently Held in Other Companies	Spouse or relatives within the second degree of kinship or closer serving as managerial officers			Notes
					Number of shares	Shareholding	Number of shares	Shareholding	Number of shares	Shareholding			Job Title	Name	Relationship
President	Republic of China	Jia-Xiang Lin	Male	2016/01/26	71,800	0.08%	0	0.00%	0	0.00%	Department of Civil Engineering, Feng Chia University Institute of Civil Engineering, New Jersey Institute of Technology, USA Vice President, HP President, Imation Taiwan	Celeraise Technology Corporation President	None	None	None	No such situation
Business Group General Manager	Republic of China	Yun-Teng Chang	Male	2026/04/15	3,230,492	3.40%	27,810	0.03%	0	0.00%	University of Florida Kunshan Celeraise Electronic Shanghai Celeraise Electron Year Jan Industrial Co., Ltd.	Note 1	Special Assistant r	Kuei-Yu Chang	Sibling	No such situation
Operations Department General Manager	Republic of China	Zhi-Xian Zhu	Male	2013/01/01	90	0.00%	0	0.00%	0	0.00%	Electronics and Computer Department, Chin-Yi University of Technology	Operations Department General Manager Celeraise Technology Corporation	None	None	None	No such situation
Vice President & Head of Finance and Accounting	Republic of China	Wen-Pin Chen	Male	2011/11/01	30,750	0.03%	0	0.00%	0	0.00%	Department of Accounting, Chinese Culture University Auditor, Ernst & Young Manager, CKH & W CPA Office	Note 2	None	None	None	No such situation
Associate Manager	Republic of China	Jheng-Rong Jhang	Male	2022/03/22	67,150	0.07%	0	0.00%	0	0.00%	CHINA UNIVERSITY OF SCIENCE AND TECHNOLOGY Manager, MEC IMEX INC. Director. CHYAO SHIUNN ELECTRONIC INDUSTRIAL LTD. CEO Liang Rom Industrial Co.,Ltd.	None	None	None	No such situation
Associate Manager	Republic of China	Jheng Wun-Yi	Male	2024/02/01	5,598	0.01%	0	0.00%	0	0.00%	Taipei City University of Science & Technology, TPCU Senior Manager, Welltend Technology	None	None	None	None	No such situation
Corporate Governance Officer	Republic of China	Yi-Lun Pan	Female	2022/05/10	1,000	0.00%	0	0.00%	0	0.00%	Department of Accounting, Chung Yuan Christian University Department Manager, Investment Management Department/Finance Department, Welltend Technology	None	None	None	None	No such situation
Associate Manager	Republic of China	Chang, Cheng-Yu	Male	2024/03/01	0	0.00%	0	0.00%	0	0.00%	Shih Chien College of Home Economics American Standard Co. China (Deputy Manager of Finance) Grace T.H.W. Group (Director of the President's Office / Director of the MIS/ Director of Internal Control Center) Vivalid Construction Supervisor of the Financial and MIS	None	None	None	None	No such situation

Job Title	Nationality	Name	Gender	Election (Appointment) Date	Number of shares held		Number of shares held by spouse and minor children		Shares held in the name of others		Main Educational and Professional Background	Positions Concurrently Held in Other Companies	Spouse or relatives within the second degree of kinship or closer serving as managerial officers			Notes
					Number of shares	Shareholder	Number of shares	Shareholder	Number of shares	Shareholder			Job Title	Name	Relationship
Special Assistant	Republic of China	Kuei-Yu Chang	Female	2026/04/15	1,974,973	2.08%	210,000	0.22%	0	0.00%	Graduated from University of Northumbria	Note 3	Business Group General Manager	Yun-Teng Chang	Sibling	No such situation
Special Assistant	Republic of China	Jhao, Dian-Chong	Male	2026/03/02	18,000	0.02%	0	0.00%	0	0.00%	Department of Land Economics, NCCU. Nanya Technology Sales Project Manager/ Director, Shenzhen Office/ Shanghai Operations Manager	None	None	None	None	No such situation

Note 1: Director, Celeraise Technology Corporation; director, Celeraise (Thailand) Co., Ltd.; director, Shanghai Celeraise Electronic Co., Ltd.; director, Kunshan Celeraise Electronic Co., Ltd.; director, Celeraise Electronic Corporation ; Chairperson, KING HONG Co., Ltd. ; Chairperson, HONG YI CABLE Co., Ltd.. ; Supervisor, Leadpak Industrial Co., Ltd. ; Chairperson, WELLTREND TECHNOLOGY CO., LTD ; Chairperson, CELERAISE ELECTRONICS INDIA PRIVATE LIMITED

Note 2: Supervisor, Shanghai Celeraise Electronic Co., Ltd.; supervisor, Kunshan Celeraise Electronic Co., Ltd.; supervisor, Shenzhen Celeraise Electronic Co., Ltd.; supervisor, Zhan Mao (Huizhou) Electronic.

Note 3: Chairperson, Celeraise Technology Corporation; director, Celeraise Electronic Corporation; chairperson, Leadpak Industrial Co., Ltd.; director, Celeraise (Thailand) Co., Ltd.; director, Jiun Tai Corporation Limited; director, Celeraise Investment Limited; director, Yield Profit International Enterprise Limited; director, Jet Success Technology Development Limited. ; Supervisor, KING HONG Co., Ltd. ; Supervisor, HONG YI Co., Ltd.

16 -

II. Remuneration paid to directors, supervisors, the president, and vice presidents in the most recent year

(I) Remuneration paid to directors and independent directors

December 31, 2025/Unit: NT$ thousand

Title	Name	Remuneration for Directors							Sum of A, B, C, and D as percentage of net income after tax	Remuneration from concurrently serving as employee								Sum of A, B, C, D, E, F, and G as percentage of net income after tax	Remuneration received from investee companies outside of subsidiaries, or from the parent company
		Remuneration (A)		Retirement pension (B)		Compensation for directors (C)		Business execution expenses (D)			Salaries, bonuses, special expenditures, etc. (E)		Retirement pension (F)		Compensation for employees (G)
		The Company	All companies included in the financial statements	The Company	All companies included in the financial statements	The Company	All companies included in the financial statements	All companies included in the financial statements	The Company	All companies included in the financial statements	The Company	All companies included in the financial statements	The Company	All companies included in the financial statements	All companies included in the financial statements	All companies included in the financial statements	All companies included in the financial statements	The Company		All companies included in the financial statements
Chairman	Yun-Teng Chang	0	0	0	0	870	870	45	45	3.32%	3.32%	2,480	3,946	0	0	0	0	0	12.31%	17.63%	None
Director	Kuei-Yu Chang	0	0	0	0	226	226	45	45	0.98%	0.98%	1,540	3,251	66	66	0	0	0	6.81%	13.01%	None
Director	Hsuan-Bin Kuo	0	0	0	0	226	226	45	45	0.98%	0.98%	0	1,466	0	0	0	0	0	0.98%	6.30%	None
Director	Hung-Liang Hsieh	0	0	0	0	226	226	30	30	0.93%	0.93%	0	0	0	0	0	0	0	0.93%	0.93%	None
Director	Hsiu-Li Chen	0	0	0	0	226	226	45	45	0.98%	0.98%	0	0	0	0	0	0	0	0.98%	0.98%	None
Director	Ming-Jie Cheng (Note 1)	0	0	0	0	226	226	45	45	0.98%	0.98%	0	0	0	0	0	0	0	0.98%	0.98%	None
Director	Year Jan Industrial Co., Ltd. (Note 2)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	None
Independent Director	Ching-Ju Wu	240	240	0	0	0	0	45	45	1.03%	1.03%	0	0	0	0	0	0	0	1.03%	1.03%	None
Independent Director	HSAN-AU WU (Note 1)	120	120	0	0	0	0	20	20	0.51%	0.51%	0	0	0	0	0	0	0	0.51%	0.51%	None
Independent Director	Chang-Kuo Feng	240	240	0	0	0	0	45	45	1.03%	1.03%	0	0	0	0	0	0	0	1.03%	1.03%	None
Independent Director	Meng-Chung Wu (Note 2)	120	120	0	0	0	0	25	25	0.53%	0.53%	0	0	0	0	0	0	0	0.53%	0.53%	None

Please state the policies, systems, standards and structure of independent directors' remuneration, and according to the responsibilities, risks, time invested and other factors, describe the relevance to the remuneration amount: Independent directors of the Company perform business according to the scope of their duties, and the standard of remuneration for independent directors considers the time invested and responsibilities of independent directors in the operation of the Company. Outside of receiving transportation reimbursement for each meeting of the Board of Directors, independent directors are given no severance pay and job bonuses. In addition, in accordance with the provisions of Article 27 of the Company's Articles of Incorporation, the Board of Directors is authorized to pay the remuneration of all directors according to the degree of their participation in the operation of the Company and the value of their contribution, regardless of the operating profit or loss, according to the normal level of the industry.
Other than the content revealed in the table above, remuneration received by directors of the Company for their services for all companies in the financial statements in the most recent year (such as serving as an external consultant to the parent company, any company listed in the financial statements, or a reinvested company): No such situation.

Note1: Took office on June 16,2025.

Note2: Dismissed on June 16, 2025.

(II) Remuneration Paid to the President and Vice Presidents

December 31, 2025 / Unit: NT$ thousand

Job Title	Name	Salary (A)		Retirement pension (B)		Bonuses, special expenditures, etc. (C)		Employee compensation amount (D)				Sum of A, B, C, and D as percentage of net income after tax (%)		Renumeration received from investee companies outside of subsidiaries, or from the parent company
		The Company	All companies included in the financial statements	The Company	All companies included in the financial statements	The Company	All companies included in the financial statements	The Company		All companies included in the financial statements		The Company	All companies included in the financial statements
								Amount in cash	Amount in shares	Amount in cash	Amount in shares
President	Jia-Xiang Lin	7,593	10,860	277 (Note 1)	385 (Note 1)	1,235	2,898	110	0	110	0	33.42%	51.69%	None
Business Group General Manager	Yun-Teng Chang
Operations Department General Manager	Yu-Da Xin (Note 2)
Operations Department General Manager	Zhi-Xian Zhu
Vice President	Chen,Bao-Ruei (Note 3)
Vice President	Wen-Pin Chen

Note 1: Classified under appropriation of retirement pensions in 2024.
Note 2: Dismissed on August 31, 2025.
Note 3: Dismissed on February 11, 2025.

Remuneration Scale

Remuneration to individual President and Vice Presidents along the payment scale	Names of President and Vice Presidents
	The Company	All companies included in the financial statements
Less than NT$1,000,000	2
Zhi-Xian Zhu · Chen,Bao-Ruei	1
Chen, Bao-Ruei
NT$1,000,000 (inclusive)~NT$2,000,000 (exclusive)	2
Yu-Da Xin · Wen-Pin Chen	1
Yu-Da Xini
NT$2,000,000 (inclusive)~NT$3,500,000 (exclusive)	1
Yun-Teng Chang	2
Wen-Pin Chen · Zhi-Xian Zhu
NT$3,500,000 (inclusive)~NT$5,000,000 (exclusive)	1
Jia-Xiang Lin	2
Jia-Xiang Lin · Yun-Teng Chang
NT$5,000,000 (inclusive)~NT$10,000,000 (exclusive)
NT$10,000,000 (inclusive)~NT$15,000,000 (exclusive)
NT$15,000,000 (inclusive)~NT$30,000,000 (exclusive)
NT$30,000,000 (inclusive)~NT$50,000,000 (exclusive)
NT$50,000,000 (inclusive)~NT$100,000,000 (exclusive)
More than NT$100,000,000
Total	6	6

(III) Individual disclosure of top five executives with the highest remuneration:

December 31, 2025/Unit: NT$ thousand

Job Title	Name	Salary (A) (Note 2)		Retirement pension (B)		Bonuses, special expenditures, etc.(C) (Note 3)		Employee compensation amount (D) (Note 4)				Sum of A, B, C, and D as percentage of net income after tax (Note 6)		Renumeration on received from investee companies outside of subsidiaries, or from the parent company (Note 7)
		The Company	All companies included in the financial statements (Note5)	The Company	All companies included in the financial statements (Note5)	The Company	All companies included in the financial statements (Note5)	The Company		All companies included in the financial statements (Note5)		The Company	All companies included in the financial statements
								Amount in cash	Amount in shares	Amount in cash	Amount in shares
President	Jia-iang Lin	2,700	2,700	108	108	675	675	30	0	30	0	12.74%	12.74%	None
Business Group General Manager	Yun-Teng Chang	1,920	3,386	0	0	560	560	0	0	0	0	8.99%	14.31%	None
Special Assistant	Jhao, Dian-Chong	1,080	2,791	66	66	460	460	0	0	0	0	5.82%	12.03%	None
Special Assistant	Kuei-Yu Chang	1,800	1,800	79	79	292	292	0	0	0	0	7.87%	7.87%	None
Operations Department General Manager	Zhi-Xian Zhu	0	1,800	0	108	0	1,249	50	0	50	0	0.18%	11.63%	None

Note 1: The term "top five highest-paid managerial officers" refers to managerial officers of the Company. The criteria for determining "managerial officers" shall follow the scope of application set forth in the former Securities and Futures Commission, Ministry of Finance Letter No. Tai-Cai-Zheng-III-0920001301 dated March 27, 2003. The determination principle for the "top five highest-paid" shall be based on the aggregate amount received by managerial officers from all companies included in the consolidated financial statements, including salaries, severance pay and pensions, bonuses, expense allowances, and employee compensation (i.e., the total amount of items A+B+C+D). Such amounts shall be ranked, and the top five highest-paid officers shall be identified accordingly. If a director concurrently serves as any of the aforementioned managerial officers, such person shall be disclosed in both this table and Table (1-1) above.
Note 2: This item shall disclose the salaries, position allowances, and severance payments of the top five highest-paid managerial officers for the most recent fiscal year.
Note 3: This item shall disclose various bonuses, incentive payments, travel allowances, expense allowances, various subsidies, dormitories, company vehicles, other in-kind benefits, and other remuneration amounts received by the top five highest-paid managerial officers for the most recent fiscal year. Where housing, automobiles, other transportation vehicles, or other personal-use expenditures are provided, the nature and cost of the assets provided, actual rent or rent calculated based on fair market value, fuel expenses, and other benefits shall also be disclosed. If a driver is assigned,

the Company shall additionally disclose, in a note, the remuneration paid to the driver by the Company; however, such remuneration shall not be included in the officer's compensation. In addition, salary expenses recognized in accordance with IFRS 2 "Share-based Payment," including employee stock options, restricted stock awards, and participation in cash capital increases through share subscriptions, shall also be included in compensation.

Note 4: This item shall disclose the amount of employee compensation (including shares and cash) distributed to the top five highest-paid managerial officers for the most recent fiscal year as approved by the Board of Directors. If the amount cannot be reasonably estimated, the proposed distribution amount for the current year shall be calculated based on the proportion of the actual distribution amount in the previous year. In addition, Appendix 1-3 shall also be completed.

Note 5: The total amount of all types of remuneration paid by all companies included in the consolidated financial statements (including the Company itself) to the Company's top five highest-paid managerial officers shall be disclosed.

Note 6: "Net income after tax" refers to the net income after tax reported in the most recent parent company only or separate financial statements.

Note 7: a. This column shall clearly disclose the amount of related remuneration received by the Company's top five highest-paid managerial officers from investee companies other than subsidiaries or from the parent company (if none, please indicate "None").

b. "Remuneration" refers to compensation, remuneration (including employee, director, and supervisor compensation), business execution fees, and other related payments received by the Company's top five highest-paid managerial officers in their capacities as directors, supervisors, or managerial officers of investee companies other than subsidiaries or of the parent company.

The remuneration disclosed in this table differs from the concept of income under the Income Tax Act. Therefore, the purpose of this table is solely for information disclosure and not for taxation purposes.

(IV) Names of managerial officers entitled to employee compensation and amounts entitled

December 31, 2025 / Unit: NT$ thousand

| | Title | Name
(Note 1) | Amount in shares
(Note 1) | Amount in cash
(Note 1) | Total | As percentage of net income after tax (%) |
| --- | --- | --- | --- | --- | --- | --- |
| manager | President | Jia-Xiang Lin | 0 | 110 | 110 | 0.40% |
| | Business Group General Manager | Yun-Teng Chang | | | | |
| | Operations Department General Manager | Yu-Da Xin
(Note 2) | | | | |
| | Operations Department General Manager | Zhi-Xian Zhu | | | | |
| | Vice President | Chen, Bao-Ruei
(Note 3) | | | | |
| | Vice President & Head of Finance and Accounting | Wen-Pin Chen | | | | |
| | Special Assistant | Jhao, Dian-Chong | | | | |
| | Special Assistant | Kuei-Yu Chang | | | | |
| | Associate Manager | Jheng-Rong Chang | | | | |
| | Associate Manager | WUN-YI JHENG | | | | |
| | Associate Manager | Cheng-Yu Chang | | | | |
| | Corporate Governance Officer | Yi-Lun Pan | | | | |

Note 1: Employee compensation for 2024 is estimated based on the proportion of employee compensation paid in 2023. Net income after tax refers to the net income after tax in the parent company only or individual financial statements in the most recent year.
Note 2: Dismissed on August 31, 2025.
Note 3: Dismissed on February 11, 2025.

(V) Separate comparison and explanation of the ratios of remuneration payment to directors, supervisors, the president and vice presidents of the Company and of all companies in the consolidated financial statements to the net income after tax in the parent company only or individual financial statements in the last two years, and an explanation of the correlation between the policies, standards, and combinations of payment, procedures for determination of remuneration, business performance and future risks.

Total remuneration in proportion to net income in the last two years :

Item	Total remuneration in proportion to net income (%)
	2025		2024
	The Company	All companies included in the financial statements	The Company	All companies included in the financial statements
Directors (including Independent Directors)	26.09	42.93	12.84	21.16
President and Vice Presidents	33.42	51.69	10.88	16.68

Policies, standards, and combinations for remuneration:

(1) Remuneration for directors (including independent directors): In accordance with the Company's "Measures for Remuneration of Directors and Managers", the Company must pay fixed monthly remuneration, and the Board of Directors may, in accordance with the degree of participation in the Company's operations and the value of its contribution, report to the Remuneration Committee for adjustment. Travel expenses for each meeting of the Board of Directors are NT$5,000. Director compensation is stipulated in the Articles of Incorporation. If the Company makes profits for the year, no more than 3% may be appropriated as compensation by a resolution of the Board of Directors, giving reasonable remuneration based on the Company's "Board of Directors Performance Evaluation Policy" and the relevant results of director performance evaluations. After evaluation and discussion by the remuneration committee, it is submitted to the board of directors for approval.

(2) Managers: Fixed remuneration is to be paid in accordance with the standard of industry peers and the Company's internal salary regulations. Adjustments are made based on individual performance and contributions to the Company's overall operations, positions held, and responsibilities and risks assumed. In addition to referring to the Company's overall operating plan, bonus distribution shall be made in accordance with the Company's "Performance Management Measures" and "Measures for Remuneration of Directors and Managers", consideration shall be given to annual operating performance and individual work performance. Furthermore, if the Company makes a profit in the year, an amount no less than 1%, not higher than 10% shall be allocated for participation in annual (once per year) employee compensation distribution.

Correlation between determination of remuneration, business performance, and future risks:

(1) Procedures for determining remuneration: Performance indicators shall first be set for the current year and re-implementing annual performance appraisals (twice a year); after remuneration amounts are approved, they shall be sent to the Remuneration Committee for review and issued after discussion and approval by the Board of Directors.

(2) Correlation with business performance and future risks: Distributions of

performance bonuses and employee compensation are based on the Company's revenue and profit status and issued in accordance with each unit and individual performance evaluation.

(3) Remuneration considerations for the Company's directors (including independent directors) and its managers include personal professional ability, the practice of the Company's core values, operational management ability, financial and business performance indicators, continuous education and participation in sustainable management; measure operational engagement and other exceptional contributions or material adverse events; and incorporate performance appraisals and salary distributions.

(4) In the Company's remuneration policy, the main consideration is the overall operating conditions of the Company. Furthermore, review is made of future operational risks and of environmental protection and corporate social responsibility at all times, referring to industry salary standards to review the remuneration system in a timely manner and strike a balance between sustainable operations and risk control.

III. Corporate governance status:

(I) Information on the operation and execution of the Board of Directors: The Board of Directors met a total of 9 times in 2025 (A) and director attendance was as follows:

Title	Name	Number of actual attendances (in non-voting capacity) (B)	Frequency of attendance	Actual attendance (in non-voting capacity) rate (%) (B/A)	Notes
Chairman	Yun-Teng Chang	9	0	【9/9】100%	Re-elected on June 16, 2025
Director	Kuei-Yu Chang	9	0	【9/9】100%	Re-elected on June 16, 2025
Director	Hsuan-Bin Kuo	9	0	【9/9】100%	Re-elected on June 16, 2025
Director	Hung-Liang Hsieh	6	1	【6/9】67%	Re-elected on June 16, 2025
Director	Year Jan Industrial Co., Ltd. Representative: Ming-Jie Cheng	4	0	【4/4】100%	Removed from office on June 16, 2025
Director	Ming-Jie Cheng	5	0	【5/5】100%	Appointed on June 16, 2025
Director	Hsiu-Li Chen	9	0	【9/9】100%	Re-elected on June 16, 2025
Independent Director	Meng-Chung Wu	5	0	【5/5】100%	Removed from office on June 16, 2025
Independent Director	Ching-Ju Wu	9	0	【9/9】100%	Re-elected on June 16, 2025
Independent Director	Chang-Kuo Feng	9	0	【9/9】100%	Re-elected on June 16, 2025
Independent Director	HSAN-AU WU	4	0	【4/4】100%	Appointed on June 16, 2025

Other matters to be recorded:

I. If any of the following occurs in the operation of the Board, specify the date, session, content of the motion, opinions of the independent directors, and the Company's handling of the opinions of the independent directors:

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

Date	Period	Motion content
2025.01.14	2025 1st Meeting	1. Approved to the Company provided a financing endorsement and guarantee to its subsidiary, Celeraise Technology Corporation.
2. Approved the 2024 director and manager bonus distribution
3. Approved the review of position and salary for managers changes by the Remuneration Committee of the Company	No opinion	Not applicable
2025.03.11	2025 2st Meeting	1. Approved the 2024 Internal Control System Statement
2. Approval of the Company's self-prepared financial statements for fiscal year 2024	No opinion	Not applicable
2025.03.26	2025 3rd Meeting	1. Approval of the correction of the Company's financial statements for the periods from 2021 Q4 to 2024 Q2.
2. Approval of the restatement of the Company's consolidated financial statements for 2024 Q3.
3. Approved the Company's 2024 business report and financial statements.
4. Approved for the Distribution of Earnings in 2024.
5. Approval of amendments to the Company's "Internal Control System Procedures" and the establishment of the scope of grassroots employees.
6. Approval of amendments to the Company's Internal Control System.
7. Approval of the amendment to the Company's Articles of Incorporation.
8. Approved the application for a working capital loan from CTBC Bank.	No opinion	Not applicable
2025.05.12	2025 4th Meeting	1. Approved the financial statements of 2025 Q1 audited by CPAs.
2. Approval of amendments to the Company's Internal Control System.
3. Approved the application for a working capital loan from the Shipai Branch of First Commercial Bank and the provision of joint and several guarantees for affiliated companies.
4. Review of the Group's accounts receivable outstanding for more than three months beyond the normal credit period, proposed to be classified as not constituting loans of funds.
5. Approval of the appointment of a non-certifying accountant to conduct a special review of the internal control system.
6. Approval of managerial compensation adjustments as reviewed by the Company's Remuneration Committee.	No opinion	Not applicable

| 2025.05.21 | 2025
5th Meeting | 1.Approval of the repurchase and cancellation of the Company's shares in order to safeguard corporate credit and shareholders' interests. | No opinion | Not applicable |
| --- | --- | --- | --- | --- |
| 2025.06.16 | 2025
6th Meeting | 1. Election of the new Chairman of the Board. | No opinion | Not applicable |
| 2025.08.12 | 2025
7th Meeting | 1.Approved the financial statements of 2025 Q2 audited by CPAs.
2. Review of the Group's accounts receivable outstanding for more than three months beyond the normal credit period, proposed to be classified as not constituting loans of funds.
3. Approval of the cancellation of the Company's sixth repurchased treasury shares and the determination of the capital reduction record date.
4.Approval of the correction of the Company's Internal Control System Statement for fiscal year 2024.
5. Approval of the appointment of members of the Compensation Committee. | No opinion | Not applicable |
| 2025.09.05 | 2025
8th Meeting | 1.Approval of the Company's Internal Control System Statement for the period from January 1, 2024 to March 31, 2025, and the receipt of the Internal Control Special Review Report issued by Ernst & Young.
2.Approval of compensation for the Company's independent directors.
3.Approved the review of employee remuneration distribution for managers in 2024 by the Remuneration Committee of the Company. | No opinion | Not applicable |
| 2025.11.12 | 2025
9th Meeting | 1.Approved financial statements 2025 Q3 audited by CPAs.
2.Approved the 2026 Annual audit fee and the appointment of the CPA.
3. Approved the 2026 Annual Audit Plan.
4. Approval of amendments to the Company's Internal Control System.
4. Approved the non-assurance services intended to be provided by KPMG, to the Company and its subsidiaries. | No opinion | Not applicable |

(II) Further to the aforementioned matters, any adverse opinion or qualified opinion of the independent directors against the resolutions of the Board of Directors that have been noted in the record or declared in writing: None.

II. For recusal of directors from motions due to conflicts of interest, specify the names of the directors, the content of the motions, the reasons for recusal, and the participation in voting: None.

III. Information on the evaluation cycle and period, evaluation scope, method and evaluation content of the Board of Director's self (or peer) assessment that should be disclosed by TWSE/TPEx listed companies:

Implementation status of the Board of Directors' evaluation:

Evaluation cycle	Evaluation period	Evaluation scope	Evaluation method	Evaluation content
Implemented once per year	January 1, 2025 to December 31, 2025	Board of Directors	Board of Directors internal self-assessment	1. Degree of participation in the Company's operation
2. Improvement in the quality of board decisions
3. Board composition and structure
4. Selection and continuous education of directors
5. Internal control
		Individual director members	Board of Directors Member self-assessment	1. Mastery of the Company's goals and tasks
2. Awareness of directors' responsibilities
3. Degree of participation in the Company's operation
4. Internal relationship management and communication
5. Directors' professional and continuous education
6. Internal control
	January 1, 2025 to December 31, 2025	Functional Committees	Remuneration Committee internal self-assessment	1. Degree of participation in the Company's operation
2. Recognition of functional committee responsibilities
3. Quality of decisions made by the functional committee
4. Functional committee composition and member selection
5. Internal control
			Audit Committee internal self-assessment

At the end of each year, the Company's Chairperson's Office collects information related to the activities of the "Board of Directors and distributes the Self-Evaluation Questionnaire for Performance Appraisals of the Board of Directors the Remuneration Committee, and the Audit Committee" as well as the "Board Member (Self) Performance Appraisal Self-Evaluation Questionnaire" to be filled in. Finally, after the data is collected by the coordinating executive unit, a report is made of the evaluation results and the report is submitted to the Board of Directors as the basis for review and improvement. Performance evaluation results should be used as reference for selecting or nominating directors, while the performance evaluation results of individual directors are used as reference for determining their individual remuneration.

The 2025 self-evaluations of the performance of the Board of Directors, individual

directors, and functional committees were reported to the Board of Directors on February 10, 2026, and announcement of the results of the self-evaluations was made on the Company's website:

http://www.welltend.com.tw/information.php?#slide-sec-5. The average performance evaluation of the Board of Directors, board members, and functional committees is above 95%, showing that overall operations are good.

IV. Evaluation of targets for strengthening of the functions of the Board of Directors during the current and immediately preceding fiscal years (e.g. setting up an Audit Committee, enhancing information transparency, etc.), and assessment of the implementation:

The Company's Board of Directors operates in accordance with the rules of the Board of Directors. In addition to providing regulations related to directors at any time, reports are made of the current state of the Company's business at the meeting of the Board of Directors to keep the directors informed, and materials related to proposals are prepared for examination and inquiry. There are three independent directors, all of whom draw on their professional ability to provide good advice to the Board of Directors in respect to the Company's business, finances, and other related proposals.
The Company regularly arranges for each director to take at least six hours of relevant courses every year in order to maintain its core values and professional advantages and capabilities.
The Company upholds transparency of operations. The Company's website has areas for "Investor Information", "Corporate Governance", "Financial Information", and "Stakeholders". Important information of the Board of Directors that needs to be announced in accordance with regulations has been disclosed on the Market Observation Post System. Furthermore, a spokesperson system has been established to ensure that all important information can be disclosed in a timely and appropriate manner.
The Company regularly procures liability insurance for all directors and supervisors every year to reduce and disperse the risk of significant damage to the Company and shareholders caused by mistakes or omissions by directors, and reports to the next Board of Directors' meeting after the insurance is purchased.
Re-elections were held at the Company's shareholders' meeting on June 14, 2022, and an Audit Committee was set up to replace supervisors.
After the meeting of the Board of Directors, the Company posts the important resolutions on the Market Observation Post System or the Company's website to ensure that all information disclosed is accurate and timely and to safeguard the rights and interests of shareholders. Furthermore, we regularly hold institutional investor conferences to improve investors' understanding of the Company.
The company's interim financial reports will be approved by the audit committee and submitted to the board of directors for discussion and resolution.
The Company has set up a sustainable development team and an cyber security team to strengthen the management mechanism and meets the requirements of corporate governance.
Annual meeting agenda planned in advance.

(II) Operation of the Audit Committee:

The company's Audit Committee was set up on June 14, 2022 in compliance with the regulations and all members of the Audit Committee were independent directors. The function and purpose of the Audit Committee is to supervise the proper presentation of the financial statements, the hiring (dismissal) of the signing CPAs, their independence and performance, and the effective execution of the company's internal control, as well as the compliance with related laws and regulations and the management of the existing or potential risks of the company.

The duties and annual work items of the Audit Committee are as follows:

(1) Adoption or amendment of the internal control system pursuant to Article 14-1 of the Securities and Exchange Act.
(2) Evaluation of the effectiveness of the internal control system.
(3) Adoption or amendment, pursuant to Article 36-1 of the Securities and Exchange Act, of handling procedures for financial or operational actions of material significant, such as acquisition or disposal of assets, derivatives trading, extension of monetary loans to others, or endorsements or guarantees for others.
(4) A matter bearing on the personal interest of a director or a supervisor.
(5) A material asset or derivatives transaction.
(6) A material monetary loan, endorsement, or provision of guarantee.
(7) The offering, issuance, or private placement of any equity-type securities.
(8) The hiring, discharge, or compensation of an attesting CPA.
(9) The appointment or discharge of a financial, accounting, or internal auditing officer.
(10) Annual financial reports and quarterly financial reports.
(11) Any other material matters so required by the competent authority.

The Company's Audit Committee comprises 3 members.

The term of office of the current members is from June 16, 2025 to June 15, 2028. (Re-election on June 16, 2025)

A total of 8 meetings of the Audit Committee were held in 2025 (A). The attendance of independent directors was as follows:

Job title	Name	Actual number of attendances (B)	Actual attendance rate (%) (B/A)	Notes
Independent Director	Ching-Ju Wu (Convener)	8	100%	Re-elected on June16, 2025
Independent Director	Meng-Chung Wu	5	100%	Removed from office on June16,2025 (Required to attend five meetings)
Independent Director	Chang-Kuo Feng	8	100%	Re-elected on June 16, 2025
Independent Director	HSAN-AU WU	3	100%	Appointed on June16,2025 (Required to attend three meetings)

Other matters to be recorded:

I. If any of the following circumstances arises in the operation of the Audit Committee, the meeting date, period, motion content, and any objections of independent directors should be stated, as well as contents of reserved opinions or major recommendations, the results of the Audit Committee's resolutions, and the Company's handling of the Audit Committee's opinions.

(I) Matters listed in Article 14-5 of the Securities and Exchange Act.

Audit Committee date/session	Motion content	Resolution result	The Company's handling of the Audit Committee's opinions
2025.1.14
13th meeting of the 1st session	1. Reviewed and approval of the Company provided a financing endorsement and guarantee to its subsidiary, Celeraise Technology Corporation.	Approved by all members present	Approved by all directors present
2025.03.11
14th meeting of the 1st session	1. Review and approval of the Internal Control System Statement for fiscal year 2024.
2. Review and approval of the Company's self-prepared financial statements for fiscal year 2024.	Approved by all members present	Approved by all directors present
2025.03.26
15th meeting of the 1st session	1. Review and approval of the correction of the Company's financial statements for the periods from 2021 Q4 to 2024 Q2.
2. Review and approval of the restatement of the Company's consolidated financial statements for 2024 Q3.
3. Review and approved the Company's 2024 business report and financial statements.
4. Review and approved for the Distribution of Earnings in 2024
5. Review and approval of amendments to the Company's "Internal Control System Procedures" and the establishment of the scope of grassroots employees.
6. Review and approval of amendments to the Company's Internal Control System.	Approved by all members present	Approved by all directors present
2025.05.12
16th meeting of the 1st session	1. Review and approval of the Company's financial report for 2025 Q1.
2. Review and approval of amendments to the Company's Internal Control System.
3. Review and approved the application for a working capital loan from the Shipai Branch of First Commercial Bank and the provision of joint and several guarantees for affiliated companies.
4. Review of the Group's accounts receivable outstanding for more than	Approved by all members present	Approved by all directors present

| | | three months beyond the normal credit period, proposed to be classified as not constituting loans of funds.
5. Review and approval of the appointment of a non-certifying accountant to conduct a special review of the internal control system. | | |
| --- | --- | --- | --- | --- |
| | 2025.05.21
17th meeting of the 1st session | 1. Review and approval pproval of the repurchase and cancellation of the Company's shares in order to safeguard corporate credit and shareholders' interests. | Approved by all members present | Approved by all directors present |
| | 2025.08.12
1st meeting of the 2nd session | 1. Review and approved the financial statements audited of 2025 Q2.
2. Review of the Group's accounts receivable outstanding for more than three months beyond the normal credit period, proposed to be classified as not constituting loans of funds.
3. Review and approval of the cancellation of the Company's sixth repurchased treasury shares and the determination of the capital reduction record date.
4. Review and approval of the correction of the Company's Internal Control System Statement for fiscal year 2024. | Approved by all members present | Approved by all directors present |
| | 2025.09.05
2nd meeting of the 2nd session | 1. Review and approval of the Company's Internal Control System Statement for the period from January 1, 2024 to March 31, 2025, and the receipt of the Internal Control Special Review Report issued by Ernst & Young. | Approved by all members present | Approved by all directors present |
| | 2025.11.12
3rd meeting of the 2nd session | 1. Review and approved the financial statements audited of 2025 Q3.
2. Review and approved the 2026 Annual audit fee and the appointment of the CPA.
3. Review and approved the 2026 Annual Audit Plan
4. Review and approval of amendments to the Company's Internal Control System.
4. Review and approved the non-assurance services intended to be provided by KPMG, to the Company and its subsidiaries. | Approved by all members present | Approved by all directors present |
| | (II) Further to the aforementioned matters, motions rejected by the Auditing Committee but passed by the Board of Directors with the consent of more than two-thirds of the directors: None.

II. Implementation status of independent directors' recusals due to conflicts of interest, including the name of the independent director, content of the proposal, reasons for recusal, and voting status: No such situation.

III. The communication between the independent directors and the Chief Internal | | | |

Auditor and CPAs (should include the materiality, means, and result of communication of the financial position and operation of the Company).

(1) At least once annually, meetings shall be convened among the Independent Directors, the Chief Internal Auditor, and the external auditors to discuss the completed internal audit results and the external auditors' audit opinions, as well as to communicate regarding the audit matters for the year.

(2) In addition to receiving monthly audit reports, the Chief Internal Auditor of the Company regularly reports to the Audit Committee on the annual internal audit plan and the execution status of internal audit operations. Full communication has been carried out regarding the implementation and effectiveness of audit activities.

(3) Matters deemed necessary for independent communication by the Independent Directors, the Chief Internal Auditor, and the external auditors may be discussed through meetings convened at any time on an ad hoc basis.

(4) Communication matters and key discussion points between the Independent Directors and the Chief Internal Auditor:

Date	Communication focus	Communication result
2025.03.11
Audit Committee and Chief Internal Auditor Communication Meeting	1. Report on the implementation of internal audit matters for the second quarter of 2024.
2. 2024 “Internal Control System Statement”	Good
No comments were raised in this meeting.
2025.05.12
Audit Committee and Chief Internal Auditor Communication Meeting	1. Report on the implementation of internal audit matters for the first quarter of 2025.
2. Report on Improvements of Internal Control Deficiencies.	Good
No comments were raised in this meeting.
2025.08.12
Audit Committee and Chief Internal Auditor Communication Meeting	1. Report on the implementation of internal audit matters for the second quarter of 2025.
2. Report on correction of the Internal Control System Statement for fiscal year 2024
3. Report on Improvements of Internal Control Deficiencies.	Good
No comments were raised in this meeting.
2025.11.12
Audit Committee and Chief Internal Auditor Communication Meeting	1. Report on the implementation of internal audit matters for the third quarter of 2024.
2. 2026 Audit Plan.	Good
No comments were raised in this meeting.

(5) Communication Matters and Key Discussion Points among the Independent Directors, the Chief Internal Auditor, and the External Auditors:

Date	Discussion Meeting	Communication focus
2025.03.26	Audit Committee and Chief Internal Auditor Communication Meeting	1. Ethics and Independence
2. Auditors' Responsibilities for the Audit of the Financial Statements
3. Communication of the Firm's Quality Management System
4. Types of Audit Opinions to Be Issued
5. Scope of the Audit
6. Internal Control Deficiencies	Good
No comments were raised in this meeting.

| | | 7. Other Matters for Communication
8. Significant Regulatory Updates
9. Summary of Recent Auditing Standards Updates
10. Introduction to the Revisions of the 2025 (12th) Corporate Governance Evaluation Criteria | |
| --- | --- | --- | --- |
| 2025.11.12 | Audit Committee and Chief Internal Auditor Communication Meeting | 1. Audit scope and audit findings
2. Annual audit plan
(1) Scope of audit
(2) Key audit matters
3. Updates on Securities Regulatory Requirements
4. Significant Updates on Accounting Standards and Tax Regulations | Good
No comments were raised in this meeting. |

(III) Status of corporate governance and deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof

Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
I. Has the Company prepared and disclosed the "Corporate Governance Best Practice Principles" in accordance with the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies?	V		The Company has established "Corporate Governance Best Practice Principles", "Ethical Corporate Management Best Practice Principles", and "Code of Ethical Conduct", and has a sound internal control system and a range of management methods. Furthermore, we refer to relevant laws and regulations to meet the requirements of the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies, and this is disclosed on the Company's website and the Market Observation Post System: http://www.welltend.com.tw/information.php?#slide-sec-5	No major deviation
II. Shareholding Structure and Shareholders' Equity
(I) Does the Company have internal operating procedures in place to deal with shareholder recommendations, doubts, disputes and litigation matters according to the procedures?
(II) Does the Company have a list of the major shareholders who actually control the	V		(I) The Company has a spokesperson, a deputy spokesperson, and a stock affairs unit to handle and respond appropriately to shareholder suggestions, concerns, disputes and other related matters; and in accordance with the nature and manner of shareholders' inquiries, we respond in writing, by email or by telephone. In addition, a Stakeholder Area has been set up on the Company's website and there is a shareholder contact window for shareholders/investors to submit suggestions or questions.
(II) The Company can gain a timely grasp on the list of major shareholders and ultimate controllers, and entrusts a professional stock affairs agency to assist in handling stock affairs related matters. Directors and major shareholders	No major deviation

Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
Company, and the ultimate controllers of the major shareholders?			report their shareholdings on a monthly basis in accordance with regulations.
(III) Has the Company established and implemented risk management, control and prevention mechanisms for affiliated companies?	V		(III) The Company and affiliated companies operate independently and in accordance with the Company’s internal control and provisions of the “Measures for Management of Financial Business Operations among Associated Enterprises”. Furthermore, they implement the same auditing system and methods as the Company and keep abreast of the latest laws and regulations and Group control systems.
(IV) Has the Company established internal regulations that prohibit insiders from using unpublished information in the market to buy and sell securities?	V		(V) The Company’s employees, managers and directors, etc. comply with the provisions of the Securities Exchange Act. In addition, the Company has also formulated “Management Procedures for the Prevention of Insider Trading”, “Material Information Handling Procedures”, “Code of Ethical Conduct”, “Procedures for Ethical Management and Guidelines for Conduct”, and other specifications. Relevant personnel are prohibited from using unpublished information they have learned to engage in insider trading, nor can they divulge it to others, in order to prevent others from using the undisclosed information to engage in insider trading. Moreover, the Company also promotes information awareness of relevant laws and regulations for the benefit of directors and managers from time to time; and it provides legal advocacy to new directors and managers from time to time.
III. Composition and Duties of the Board of Directors
(I) Has the Board of Directors formulated a diversity policy	V		(I) Pursuant to Article 20 of the Company’s “Corporate Governance Best Practice Principles”, to achieve the specific management objectives of corporate	No major

36 -

Evaluation item	Status (Note 1)	Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description
and specific management objectives, and implemented them?
Diversity core	Basic composition	Industry experience
Nationality	Gender	Holding employee status
Yun-Teng Chang	Republic of China	Male
Hsuan-Bin Kuo	Republic of China	Male
Hung-Liang Hsieh	Republic of China	Male
Kuei-Yu Chang	Republic of China	Female
Hsiu-Li Chen	Republic of China	Female
Year Jan Industrial Co., Ltd. representative: Ming-Jie Cheng	Republic of China	Male

Evaluation item	Status (Note 1)	Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description

Nationality	Gender	Holding employee status
Independent Director Ching-Ju Wu	Republic of China	Female
Independent Director HSAN-AU WU	Republic of China	Male
Independent Director Chang-Kuo Feng	Republic of China	Male
Diversity policy, specific management objectives, and implementation status:(1) The Company adopts a “Candidate Nomination System”. All directors (including independent directors) candidates are nominated and qualified and are approved by the Board of Directors for submission to the shareholders’ meeting for election.(2) In terms of the Company’s business development scale and its major shareholders’

Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
			shareholdings, and measuring its practical operational needs, nine director seats have been established. Among the current nine directors, directors with employee roles account for about 33% and independent directors account for about 33%; there are also three female directors. After re-election of the three independent directors, the average tenure is three years.

(3) Among the Company's directors, there are three individuals aged 40-49, three individuals aged 60-69, and three individuals aged 70-79 and above. Director background diversity: In addition to the three directors who actually participate in the operation of the Company, the remaining directors (including independent directors) are external professionals. Among them, there are two with business management backgrounds, one with a professional technical background, one with an accountancy background, one with a background in law, and one with industry research expertise. | |
| | | | (4) In order to enable the Board of Directors to achieve the aforementioned goals and enhance their effectiveness, the Company has a diversity policy for board members. The composition of board members should consider diversity. The number of directors who concurrently serve as company managers shall not exceed one-third of the directors, and the Company shall formulate appropriate diversity policies based on its own operations, business models, and development needs. It is advisable that it include, without being limited to, the following two general standards: 1. Basic conditions and values: Gender, age, nationality, culture, and so on; and 2. Professional knowledge and skills: A professional background (e.g., law, accounting, industry, finance, marketing, technology), professional skills, and industry experience.

(5) Physical management objectives and implementation status:

Management objective
Achievement status
Directors who concurrently serve as company managers should not exceed one-third of director positions
Achieved

The Board consists of three directors of different genders.
Achieved

Independent directors shall serve no more than three consecutive terms
Achieved

Sufficient and diverse professional knowledge and skills
Achieved | |

39 -

Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
(II) Has the Company voluntarily set up other functional committees other than the Remuneration Committee and the Audit Committee according to law?	V	(II) The Company has set up a Remuneration Committee and an Audit Committee in accordance with the law, and will set up other functional committees in the future depending on operational needs.

(III) The Company has established the “Board of Directors Performance Evaluation Measures” and conducts a board performance evaluation at the end of each year. The 2025 evaluation assignment was completed and reported to the Board of Directors held on February 10, 2026, and the performance evaluation results all exceeded the standard. The performance evaluation results will be used as a reference when selecting or nominating directors, and the performance evaluation results of individual directors are linked with the Company’s operating performance and used as a reference for individual salaries.

In addition, for the performance of members of the Board of Directors, the chairperson evaluates the Company’s performance based on the “Measures for Remuneration of Directors and Managers” and with reference to the individual contributions to Company’s performance, and sends it to the Remuneration Committee for review. The performance of the Board of Directors will depend on the Company’s operating conditions, future business risks and development trends of the industry, and director remuneration is appropriated in accordance with the provisions of the Articles of Incorporation. | It will be planned and set in accordance with operational needs

No major deviation | |
| (III) Does the Company formulate the Board’s performance assessment and evaluation method, conduct performance evaluation annually and regularly, and report the results of the performance evaluation to the board of directors, and apply it to individual directors’ remuneration and nomination renewal? | | | | |

40 -

Evaluation item	Status (Note 1)				Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
(IV) Does the Company assess the independence of CPAs on an annual basis?	V		(IV) The Company regularly refers to Audit Quality Indicators (AQI)each year to evaluate the independence and appropriateness of CPAs, checking and evaluating that the results of each project are in line with independence and appropriateness. Furthermore, a Declaration of Detached Independence is obtained, whose statements include material financial interests, positions held, close business relationships, maintenance of an objective position, avoidance of providing non-audit services that may affect detached independence, and other matters. It has also been confirmed that there is no matter affecting the independence of CPAs. The appointment of CPAs and evaluation results for 2025were reported to the Board of Directors on November12, 2024. The Company’s evaluation of the independence and appropriateness of accountants is as follows:		No major deviation
			Item	Accountant self-evaluation
			1. As of the most recent attestation work, no replacements have been made for 7 years.	☑Yes ☐No
			2. There is no relationship of material financial interest with the client.	☑Yes ☐No
			3. Any inappropriate relationship with the client has been avoided.	☑Yes ☐No
			4. The accountant shall ensure the honesty, impartiality, and independence of its assistants.	☑Yes ☐No
			5. Financial statements of the service organization shall not be audited for attestation within 2 years prior to the practice.	☑Yes ☐No

41 -

Status (Note 1)
Yes	No	Summary description
		6. The name of the accountant shall not be used by others.	■Yes ☐No
		7. Shares are not held in the Company or in affiliated enterprises.	■Yes ☐No
		8. No loans of funds have been made with the Company or its affiliated enterprises.	■Yes ☐No
		9. No joint investment or interest-sharing relationship has been undertaken with the Company or its affiliated enterprises.	■Yes ☐No
		10. No concurrent regular work with receipt of a fixed salary has been undertaken with the Company or its affiliated enterprises.	■Yes ☐No
		11. There is no involvement with the management functions related to decision-making for the Company or its affiliated enterprises.	■Yes ☐No
		12. No concurrent engagement in other businesses that may be subject to a loss of independence.	■Yes ☐No
		13. No relationship with management personnel of the Company as a spouse, direct blood relative or immediate in-law, or collateral blood relative within the second degree of kinship.	■Yes ☐No
		14. No charging of business-related commissions.	■Yes ☐No
		15. Not subject to disciplinary action or damage to the principle of independence as of this time.	■Yes ☐No

42 -

Status (Note 1)
Yes	No	Summary description

		2. Explanation of Audit Quality Indicator (AQI)dimensions:
		Dimension 1: Professionalism
		Item	2024
		Audit experience of Accountant Hsin Yu-Ting	2 years
		Audit experience of Accountant Yiu-Kwan Au	19.3 years
		Audit experience as an Engagement Quality Control Review (EQCR) accountant	20.3 years
		Audit experience of the audit personnel on the audit team (excluding accountants) at the management level and above	5.2 years

43 -

Evaluation item	Status (Note 1)	Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description

Indicator 1-2 Training hours (firm level)	CPA training hours	114.3 hours
Training hours of audit personnel (excluding accountants) at the management level and above	122.1 hours	95.6 hours
Item	2024	2023
Indicator 1-3 Turnover rate (firm level)	Turnover rate of audit personnel (excluding accountants) at the management level and above	13.6%
Item	2024	2023
Indicator 1-4 Professional support (firm level)	Proportion of professionals supporting the Audit Department during audits	6.1%
Proportion of professional case hours dedicated to listed companies	8.8%	8.5%

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45 -

Evaluation item	Status (Note 1)	Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description

Item	2024	2023
Indicator 2-1 Accountant workload (case level)	Number of public companies for which Accountant Yu-Ting Hsin acts as the main signatory	6 companies
Available working hours of Accountant Yu-Ting Hsin	61.1%	49.7%
Number of public companies for which Accountant Yiu-Kwan Au acts as the main signatory	8 companies	10 companies
Available working hours of Accountant Yiu-Kwan Au	66.3%	68.3%
Item	Proportion of audit hours	2024Audits (case level)
Account ant	Manage -ment	Audit personnel
Indicator 2-2 Audit input	Planning phase	1.7%
Execution phase	6.0%	9.9%
Total	7.7%	13.2%

Status (Note 1)
Yes	No	Summary description
		Item		2024Audits	2023Audits	industry average
		Indicator 2-3 Engagement Quality Control Review (EQCR) (case level)	Ratio of EQCR accountant review hours	1.6%	1.5%	1.29%
		Item		2024Audits	2023Audits	industry average
		Indicator 2-4 Quality control support capability (firm level)	Number of people working as quality control personnel equivalent to full-time	54.6	50.3	58.4
			Proportion of quality control personnel supporting the Audit Department	3.6%	3.3%	3.5%

46 -

47 -

Evaluation item	Status (Note 1)
	Yes	No	Summary description
			Dimension 3: Independence
			Item		2024
			Indicator 3-1 Non-audit service fees (case level)	Proportion of non-audit service fees in audit cases	10.8%
			Note: Audit fees charged by visa accountants for verifying or reviewing financial reports. All fees charged by other firms and related businesses are non-audit service fees.
Explanation of the scope of associated business for the firm:
Anhou Jianye Joint Accounting Firm
Anhou Jianye Investment Holding Co., Ltd.
Anhou International Financial Advisory Co., Ltd.
Anhou Enterprise Management Co., Ltd.
KPMG Financial Consulting Co., Ltd.
Anhou Digital Intelligent Risk Advisory Co., Ltd.
Anhou Sustainable Development Advisory Co., Ltd.
Ambro Corporation
Anhou Biotechnology Advisory Co., Ltd.
Anhou Broken Resource Service Co., Ltd. (newly established in June 2012)
KPMG Real Estate Advisory Corporation (newly established in October 2023)

Evaluation item	Status (Note 1)
	Yes	No	Summary description
			Item		2024 2023
			Indicator 3-2 Familiarity with customers (case level)	Cumulative number of years of auditing cases in the firm's annual financial statements	13 years 12 years
			Dimension 4: Supervision
Indicator 4-1 Absence of external inspections and sanctions (firm level)
			Item	2023	2020 2017
			Number of quality control deficiencies	1	1 2
			Average number of missing audit cases	1	1 2
Note: In response to the investigation of deficiencies by the competent authorities, the firm has specifically analyzed the causes of deficiencies and strengthened the formulation of improvement measures while simultaneously strengthening advocacy and control. Based on the results of the examinations during the above years, no repeated inspection has occurred.

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Status (Note 1)							Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description
		Disciplinary actions and sanctions	2024	2023	2022	2021	2020
		The number of cases of disciplinary actions for accountants and the number of cases classified under Article 37 of the Securities and Exchange Act	1	0	0	0	0
		Indicator 4-2 Issuance of improvement letters by the competent authority (case level)
		Ratio of deficiency improvement letters issued by the competent authority	2024		2023		2022
		Lead signing accountant (number of letters/average number of listed firms attested)	0.0%		0.0%		0.0%
			(0/10)		(0/6)		(0/2)
		Deputy signing accountant (number of letters/average number of listed firms attested)	0.0%		0.0%		0.0%
			(0/13)		(0/15)		(0/14)
		Industry range (lowest to highest)	Not announced yet		0%~0.52%		0.0%~1.0%
		Note: The average of industry information for 2024 has not yet been announced, primarily based on last year's announcement data.

Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
IV. Is the TWSE/TPEX listed company equipped with qualified and an appropriate number of corporate governance personnel, and does it appoint a corporate governance officer responsible for corporate governance related matters (including but not limited to providing information needed by directors and supervisors to carry out business, assisting directors and supervisors to comply with laws and regulations, handling matters related to Board of Directors’ meetings and shareholders’ meetings in accordance with the law, and producing minutes of Board of Directors’ meetings and shareholders’ meetings)?	V		The Company passed a resolution of the Board of Directors on May 10, 2022, to set up a Corporate Governance Officer responsible for corporate governance related matters. The main responsibilities include providing directors with the information needed to carry out their business and arranging continuing education; handling matters related to the Board of Directors’ meetings, shareholders’ meetings and other functional committees in accordance with the law; handling company registration, making minutes of Board of Directors’ meetings and shareholders’ meetings; preparing annual reports of shareholders’ meetings, etc.; and after meetings, the Corporate Governance Officer is responsible for reviewing the release of important information on important resolutions of the Board of Directors’ meetings and shareholders’ meetings and ensuring the legality and correctness of the contents of releases in order to ensure the equivalence of investor transaction information; implement corporate governance; protect the rights and interests of shareholders; and strengthen the functions of the Board of Directors.	No major deviation
V. Has the Company established communication channels with stakeholders	V		The Company’s website features a “Stakeholder Area” where stakeholders can communicate with the Company by e-mail, telephone, fax, etc., if necessary. Furthermore, a spokesperson has been established as a communication channel	No major deviation

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Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
(including but not limited to shareholders, employees, customers and suppliers), set up a special section for stakeholders on the Company's website, and does it respond appropriately to important corporate social responsibility issues of concern to stakeholders?			with stakeholders to properly respond to any material corporate social responsibility issues of stakeholders' concerns.
The Company has smooth communication channels with customers, suppliers, banks, and employees, respecting their legitimate rights and interests.
VI. Has the Company appointed a professional share registration and investors service agent for handling matters pertaining to the shareholders' meeting?	V		The company has appointed CTBC Bank to handle matters related to the shareholders' meeting and stock affairs.	No major deviation
VII. Public Disclosure
(I) Has the Company set up a website for the disclosure of information on the financial position and operation, as well as corporate governance?
(II) Has the Company adopted other means for disclosure (such as setting up an	V		(I) The Company has disclosed the relevant financial, business and corporate governance implementation on the Company's website.
The URL is: https://www.welltend.com.tw. Investors can check relevant information on the website.

(II) For the collection and disclosure of the Company's information, all is collected and reported by the responsible person designated by the supervisor.
Furthermore, a spokesperson and deputy spokesperson system is | No major deviation |

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Evaluation item	Status (Note 1)
	Yes	No	Summary description
English-language website, appointing designated persons for the collection and disclosure of information on the Company, implementing a spokesperson system, and placing institutional investor conferences on the website)?
(III) Does the Company announce and declare its annual financial report within two months after the end of the fiscal year, and announce and declare the first, second, and third quarter financial reports and the monthly operating situation as early as possible within the prescribed time limit?		V	implemented to explain the Company’s operating performance and other information to the outside world, ensuring information that may affect the decision-making of shareholders and stakeholders can be disclosed in a timely manner. In addition, stock affairs personnel disclose the Company’s information on the Market Observation Post System in accordance with laws and regulations.

(III) The Company has many subsidiaries that are included in the consolidated financial statements. It has not announced and submitted annual financial statements within two months after the end of the fiscal year; the first, second, and third quarter financial statements and the operating conditions of each month are to be announced and declared within the prescribed time limit. | |
| VIII. Is there any other material information that would facilitate an understanding of the implementation of | | | (I) Employee rights and interests: The Company has a comprehensive salary and welfare system to give employees reasonable treatment and rewards. Furthermore, we emphasize the rights and interests of employees and there are measures for the implementation of labor-management conferences to | No major deviation |

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Evaluation item	Status (Note 1)
	Yes	No	Summary description
corporate governance (including but not limited to employee rights, employee care, investor relations, supplier relations, stakeholder rights, the continuing education of directors and supervisors, the implementation of a risk management policy and standard of risk assessment, the implementation of a customer policy, and professional liability insurance coverage for the directors and supervisors)?	V		ensure that the implementation of employees’ rights and interests have channels that can be followed. The Company has established an employee Welfare Committee and appropriates a monthly benefit fund. The Welfare Committee regularly arranges birthday parties, employee travel, bonuses for the three major holidays, health checks, and other benefit matters.
(II) Investor relations: Through the exchange website and the annual report published every year, regular disclosure is made of the Company’s financial statements and analysis of the business situation and data. We have set up a dedicated unit for investor relations, and dedicated personnel are assigned to deal with investor suggestions and questions in order to maintain good communication channels.
(III) Stakeholder rights: The Company upholds the principle of integrity and good communication channels, and has established a spokesperson as a channel to communicate with stakeholders and safeguard their due legal rights and interests.
(IV) Employee rights and employee care: The Company attaches great importance to the rights and interests of employees and expresses concern for employees, and fosters harmonious labor relations. We have formulated sexual harassment prevention and control measures in the workplace and complaint management measures to establish a working environment of gender equality. The Employee Welfare Committee organizes various travel activities from time to time, and the Company also has comprehensive education and training courses and lean professional skills in order to assist new colleagues to be ready for work as soon as possible. We do so through pre-employment training, arranging education and training courses in accordance with job categories, and assisting new colleagues to understand industry positioning	No major deviation

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Evaluation item	Status (Note 1)
	Yes	No	Summary description
	V		and the Company’s future development direction as quickly as possible. The Company also conducts regular security checks and announces safety inspections including alarm systems, escape systems, fire extinguishers, etc., to ensure the personal safety of employees.
(V) Supplier relations: the Company has always maintained good relationships and communication channels with suppliers, and passed the CMMI-SW V1.2 Maturity Level 2 evaluation. Its relevant content has certain standards for the management process of the supplier agreement. Therefore, the relationships with suppliers can be long-term and stable.
(VI) Community care: We hold regular meetings with the supervisory commission to communicate about environmental health and safety and maintain good relationships with community residents.
(VII) Implementation of risk management policies and risk measurement standards: The Company attaches great importance to risk management and formulates various internal regulations for various risks in accordance with the law, carrying out various kinds of risk management and evaluation.
1. Under the philosophy of business prudence and pragmatism, since its establishment, the Company has been committed to its own business. There are no high-risk and high-leverage investment behaviors. The Company mainly holds idle funds in the from fixed deposits.
2. The subject of the Company’s funds to others and endorsement in the most recent year is limited to the Company’s 100%-owned subsidiaries, and no loss has occurred. The Company undertakes loans of funds to others and endorsement/guarantee operations, all in accordance with the provisions of the “Company’s Measures for Loans and Endorsements/Guarantees”.	No major deviation

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Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
	V		(VIII) Customer policy implementation: The Company attaches great importance to the opinions of customers. There is a customer complaint handling unit with maintaining high-quality customer service as the highest goal, to fully understand and implement customer policies and regularly review and propose improvement plans while insisting on continuous improvement of service quality, actively maintaining a good relationship with customers, paying attention to customer commitments, and providing attentive service. Disclose information relevant to stakeholders through public information communication channels. Strengthen the functions of the Board of Directors and enhance its role. Independent directors actively participate in the Board of Directors and fulfill their supervisory role.

(IX) The Company’s purchase of liability insurance for directors: The Company has purchased liability insurance for directors (for the period of October 25, 2025, to November 25, 2026)and sunmitted the annual report to the Board of Directors on the material contents of the liability insurance , such as the insurance amount, coverage, and premiums.

(X) Continuing education of directors: All programs comply with the Guidelines for the Continuing Education of Directors of Listed and OTC Companies. Disclosed in the “Corporate Governance Area of the Market Observation Post System” (https: //www.mops.twse.com.tw) | No major deviation |

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Evaluation item	Status (Note 1)	Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description
	V
Date	Organizer	Course title
2025.07.09	Taiwan Stock Exchange	2025 Cathay Sustainable Finance & Climate Change Summit
2025.07.25	Securities & Futures Institute	2025 Legal Compliance Awareness Session on Insider Equity Transactions
2025.08.08	TWSE/bcsd Taiwan/ Global Network	CDP-IFRS S2 Alignment: Interpretive Briefing and Training / Strengthening Climate Information Disclosure to Enhance Corporate Climate Resilience
2025.09.26	Securities & Futures Institute	2025 Insider Trading Prevention Promotion Conference
IX. Corrective actions taken in response to the results of the Corporate Governance Evaluation conducted by the Corporate Governance Center of the Taiwan Stock Exchange Corporation, and the priority of actions for issues pending corrective action in the most recent year. (Not applicable for companies not evaluated by TSEC)

Evaluation item	Status (Note 1)			Deviation from the Corporate Governance Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
Improved situation :

(I) Continued to increase the number of disclosures on the Company website, improving information transparency.

(II) Specifically disclosed the diversity policy of the Board of Directors, specific management objectives, and implementation.

(III) Remuneration Committee members all comprise independent directors and their terms of office shall not exceed nine years.

(IV) The Company has commenced the implementation of ISO 14064-1 greenhouse gas emissions quantification and reporting.

(VI) Upload the English Sustainability Report

Priorities that are expected to be strengthened:

(I) In the future, the Company will establish a Sustainability Development Committee as appropriate based on its circumstances and needs.

(II) Promote sustainable development information disclosure and policies.

(III) In the future, the Company will promote the operation of social responsibility in accordance with the actual situation and needs, and set up a dedicated unit to strengthen disclosure on the website.

(IV) For the ESG system items for which scores have not yet been obtained, the Company will continue to assess the feasibility of future improvements. | | | | |

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(IV) Membership and operational status of the Remuneration Committee:
1. Information of Remuneration Committee Members

December 31, 2025

| Identity | Terms
Name | Professional qualifications and experience (Note 2) | Status of independence (Note 3) | Number of other public companies where the member concurrently serves as remuneration committee member |
| --- | --- | --- | --- | --- |
| Independent Director | Chang-Kuo Feng (Convener) | Qualifications: Has more than 10 years of work experience in business, legal affairs and corporate business; is specialized in legal and business-related matters to assist the Company's business legal professional consulting.
Education and experience: LL.M, National Taiwan University
EMBA, National Taiwan University
LL.M, Northwestern University, USA
1. Partner, Zhong Yin Law Firm
2. Independent Director, GTM Holding
3. Independent Director, Texture Maker Enterprise Co., Ltd. | All meet the following independent evaluation criteria during the two years before election and during terms of office.
1. No circumstances specified under Article 30 of the Company Act.
2. The director, spouse, and relatives within the second degree of kinship do not serve as directors or employees of the Company or its affiliated companies.
3. The director, spouse, or relatives within the second degree of kinship (or acting in the name of others) hold no shares of the Company.
4. Not serving in the position of director or employee of a company that has a specific relationship with the Company (Article 3, Paragraph 1, Subparagraphs 5-8 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies). | 1 |
| Independent Director | Ching-Ju Wu | Qualifications: Has more than 10 years of work experience in business, finance, accounting, and corporate business; is specialized in financial accounting related matters; has experience leading corporate finance functions; and has provided corporate professional advice.
Education and experience: Graduated from the Department of | | 0 |

| | | Accounting, Tunghai University
1.CPA Partner, Yujin United Accounting Firm
2.Audit Assistant Manager, Ernst & Young
3.CPA Partner, CKH & W CPA Office | 5. No provision of business, legal, financial, accounting, and other services to the Company or its affiliates in the last two years. | |
| --- | --- | --- | --- | --- |
| Independent Director | HSAN-AU Wu | Qualifications:
Possesses more than 10 years of experience in business, finance, and corporate operations, with professional experience in business management and crisis handling. Specializes in corporate operations and financial planning, and has extensive experience in industry planning.

Experience:
1.Finance Manager, Joysun Textile Corp.
2.Project Manager, Panion & BF Biotech Inc.
3.Supervisor of Sanjiang Technology Co., Ltd. | | 0 |

Responsibilities of the Remuneration Committee:

The Remuneration Committee holds at least two meetings per year in accordance with regulations, and members should exercise the due care of a good administrator to faithfully perform the following duties, and put forward suggestions to the Board of Directors for discussion:

(1) Formulate and regularly review the policies, systems, standards and structures of directors and managers' performance evaluation and remuneration.
(2) Regularly evaluate and determine the remuneration of directors and managers.
(3) Regularly evaluate the achievement of the performance objectives by the Company's directors and managers, and determine the details and amounts of salary and compensation for individual managers based on the evaluation results from the performance evaluation criteria.

The Remuneration Committee of the Company counts 3 members.
The current term of members: August 12, 2025, to June 15, 2028. (Re-election held on August 12, 2025) The Remuneration Committee met 4 times (A) in the most recent year (in 2025). The qualifications and attendance of members were as follows:

Job Title	Name	Actual number of attendances (B)	Actual attendance rate (%) (B/A)	Notes
Convener	Chang-Kuo Feng	4	100%	Re-elected since August 12, 2025
Member	Ching-Ju Wu	4	100%	Re-elected since August 12, 2025
Member	HSAN-AU Wu	1	100%	New term since August 12, 2025 (Required to attend one meetings)
Member	Meng-Chung Wu	3	100%	Dismissal since August 12, 2025 (Required to attend three meetings)

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Other matters to be recorded:

I. If the Board of Directors does not adopt or amend the recommendations of the Remuneration Committee, the date and period of the Board of Directors, the content of the proposal, the resolution of the Board of Directors, and the Company's handling of the opinions of the Remuneration Committee should be stated (if the remuneration approved by the Board of Directors exceeds the recommendation of the Remuneration Committee, the differences and reasons should be stated): None.

II. On resolutions of the Remuneration Committee, if members have objections or reservations and have records or written declarations, the date, period, proposal content, opinions of all members, and the handling of the opinions of the members shall be stated: None.

III. Operations in the most recent year: Review the position and remuneration of the company's new manager

Meeting date/session	Proposal content	Resolution result	Company's response to Remuneration Committee's opinions
2025.1.14
8th meeting of the 5th session	1. Reviewed the 2024 annual bonus distribution for current directors and managers.
2. Deliberated the review made by the Company's Remuneration Committee and the changes in manager position and salaries.	Approved by all members present	Submitted to the Board of Directors and approved by all directors present
2025.3.26
9th meeting of the 5th session	1. Deliberated the Company's remuneration distribution for directors and remuneration distribution for employees for 2024.	Approved by all members present	Submitted to the Board of Directors and approved by all directors present
2025.3.26
10th meeting of the 5th session	1. Review the position and remuneration of the company's new manager.	Approved by all members present	Submitted to the Board of Directors and approved by all directors present
2025.9.5
1st meeting of the 6th session	1. Review and approve the proposal for the remuneration of Independent Directors.
2. Review and approve the proposal for the distribution of employees' compensation to the Company's managerial officers for fiscal year 2024.	Approved by all members present	Submitted to the Board of Directors and approved by all directors present

(V) Implementation of sustainable development promotions and the deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof:

Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
I. Does the Company establish a governance structure to promote sustainable development, and set up a designated full-time (or part-time) unit to promote sustainable development, while the Board of Directors authorizes senior management to handle this and the Board of Directors supervises the situation?	V		1. In accordance with the Company's "Sustainable Development Best Practice Principles", the executive team comprises a high-level management team to implement sustainable operations, including the Chairperson's Office, General Administration Office, Audit Office, and business implementation units to effectively manage the risks undertaken, and the responsible department collected the stakeholders' concerns on corporate governance, operational performance, environmental sustainability, service quality, employee care, etc., and respected the rights of the stakeholders by setting up a stakeholder section on the Company's website to respond appropriately to important sustainability issues of concern.
2. Organizational Operation:
The Board of Directors approved the appointment of the Manager of the Investment Management Department as the Chief Corporate Governance Officer. The General Management Division operates through a cross-departmental task force structure and conducts periodic reviews of each task force's objectives and action plans. Operational performance is reported quarterly at management meetings, and at least once a year to the Board of Directors (reported to the Board on March 26, 2025).
Board Oversight of Sustainable Development (including the formulation and review of management policies, strategies, and objectives):
The Board of Directors annually receives regular reports from the management team, including information on ESG-related matters and the progress of sustainability initiatives. The Board discusses strategies and potential targets for enhancing the Company's corporate governance evaluation ranking. In addition, the Company reports quarterly to the Board on the planning of greenhouse gas inventory and verification timelines. Greenhouse gas inventory activities have been conducted annually since March 2023. Furthermore, the Company has prepared a Sustainability Report on an annual basis since October 2023, which is reviewed and approved by the Board of Directors. All of the above initiatives have been	No major deviation
			on the Company's website to respond appropriately to the issue of the TPEX.
3. Management Plan:
The Board of Directors are prepared to review and implement the management plan and the management plan for the TPEX.
4. Strategic Plan:
The Board of Directors are prepared to review and implement the strategic plan for the TPEX and to implement the strategic plan for the TPEX.
II. The Board of Directors' Recommendations for Sustainable Development	V		5. The Board of Directors' Recommendations for Sustainable Development are:
1. The Board of Directors recommend the TPEX to the Company:
a. the TPEX is being implemented in the TPEX and
b. the TPEX is being implemented in the TPEX in the TPEX.
2. The Board of Directors recommend the TPEX to the Company:
a. the TPEX is being implemented in the TPEX in the TPEX and the TPEX is being implemented in the TPEX.	No major deviation
III. The Board of Directors' Recommendations for Sustainable Development	V		6. The Board of Directors recommend the TPEX to the Company:
a. the TPEX is being implemented in the TPEX and the TPEX is being implemented in the TPEX.
b. the TPEX is being implemented in the TPEX in the TPEX.	No major deviation

Evaluation item	Status (Note 1)	Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description (Note 2)

Group	Implementation unit	Handling instructions
Corporate Governance	Investment Management Department	1. Establish and implement various policies and measures related to corporate governance, and promote the quality and performance of the Board of Directors.
2. Improve the corporate governance structure and information disclosure in line with corporate governance trends.
3. Implement internal control mechanisms to ensure that relevant personnel genuinely comply with order specifications.

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			Group	Implementation unit	Handling instructions
			Ethical management	Management Office	1. Establish and continuously improve ethical management policies and norms while implementing ethical policy advocacy, training, and promotions.
2. Implement labor relations, employee health and safety.
				Business Office	1. Maintain customer privacy and benefits and implement product life cycle management.
2. Evaluate raw material purchases and optimize supply chain management.
			Environmental development	General Affairs Department	1. Promote environmental protection and energy saving policies and implement waste recycling plans.
2. Provide employees with a friendly workplace environment that is safe and healthy.
			Employee care	Management Department	1. Formulate talent cultivation and development plans and recruit outstanding talent.
2. Construct and improve the salary and welfare system and implement the rights and interests of employees.
3. Establish multiple communication channels with a commitment to labor-management harmony and promoting employee health protection.

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Evaluation item	Status (Note 1)			Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description (Note 2)
			3. In order to pursue the goal of corporate and environmental sustainability, Welltend Technology has established a sustainable management policy that calls for adhering to Sincerity and Diligence; complying with all laws and regulations; protecting rights and interests; strengthening the functions of the Board of Directors; and reducing corporate risks. We also devote attention to the quality of customers, products, and services while reducing operating costs, improving the happiness of all employees, and fulfilling social responsibility as our mission. Furthermore, we consider the environment, employee health and safety, and human rights in order to protect the rights and interests of stakeholders. Moreover, beyond regularly promoting our Sustainable Development Best Practice Principles in all management meetings and business meetings, we have established an internal awareness of respecting social ethics and paying attention to the rights and interests of stakeholders while pursuing sustainable operations and profit, with an emphasis on the environment, society, and corporate governance.

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Evaluation item	Status (Note 1)	Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description (Note 2)
II. Does the Company follow the principle of materiality, conduct risk assessments on environmental, social and corporate governance issues related to company operations, and formulate relevant risk management policies or strategies?	V
Major topic	Risk assessment	Risk management policies or strategies
Environment	Environmental protection	1. We have introduced the ISO 14001 environmental management system (valid from August 19, 2023, to August 18, 2026) to raise environmental awareness among departments. In addition, we manufacture RoHS compliant products in accordance with customer standard specifications.
2. The Company has obtained certification in the ISO 9001 quality management system (valid from August 19, 2023, to August 18, 2026), the ISO 14001 environmental management system (valid from August 19, 2023, to August 18, 2026), and the IATF 16949 automotive industry quality management system (valid from April26, 2023, to April25, 2026). Through continuous operation of the above management systems, the Company's risks in its operating activities can be grasped and responded to in real time in respect to the environment, employee safety, customers, suppliers, and so on.
Social	Safe work environment	1. Provide employees with a safe and healthy living and work environment.
2. Conduct employee health checks.
3. Provide employee training and safety protection.
4. Set up a dedicated breastfeeding room.
Corporate	Information	We ensure that all the Company's personnel

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			governance	security legal compliance	comply with relevant laws and regulations. Due to the increasing dependence on information technology in business activities, we have strengthened the management of information security risks and formulated information security policies:
1. The Company has established an “Information Security Committee” to improve information security management with the head of the management office serving as the head of security. The committee holds regular meetings, confirms the achievement status and review of information security performance indicators as a basis for continuous improvement, and ensures the continued steady operation of the information security management system.
2. The Company attaches great importance to information security and the protection of confidential material. We have set up firewalls, information security equipment, anti-virus software, and other information security protection measures to ensure stable operation of the Company’s operating systems.
3. We regularly conduct disaster recovery drills for critical systems to ensure that critical systems are not affected by external factors in the normal operation of the Company.
4. We regularly conduct information security advocacy among employees.

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
III. Environmental Issues
(I) Has the Company established an appropriate environmental management system based on its industry characteristics?	V		(I) The Company continues to operate the ISO 9001 quality management system (valid from August 19, 2023, to August 18, 2026) and the ISO14001 environmental management system (valid from August 19, 2023, to August 18, 2026) and ISO5001 Energy Management System Certificate (valid from November 1 2023 to October 31 2026) to fulfill the social responsibility of protecting the Earth’s environment. All comply with national and local environmental protection laws, effectively control waste water, waste gas and noise, rationally dispose of waste, recycle as much as possible, and gradually use environmentally-friendly materials to reduce environmental damage.

Garbage disposal is handled in accordance with the relevant regulations of the building management committees. Moreover, fire safety inspections are carried out regularly every year. Usage of resources such as electricity, water, and air-conditioning are managed by setting targets. | No major deviation |
| (II) Has the Company committed itself to improving energy efficiency and to using recycled materials with low impact on the environment? | V | | (II) The Company actively promotes various energy reduction measures, choosing equipment with high-energy and energy-saving designs and improving energy efficiency (including paperless, power saving, waste reduction and recycling, etc.). We also classify and reuse recyclable resources or sell them to resource recovery yards for energy reuse, optimizing energy usage efficiency.

Introduction of office energy-saving equipment and reduction of carbon emissions: We prioritize the use of energy-saving standard LED lighting fixtures, implement energy saving and carbon reduction, and encourage employees to save energy.

Actively Responding to the Goal of Energy Conservation: In addition to continuous advocacy, we have invested in various energy-saving equipment and are gradually replacing outdated devices. We have implemented measures such as adjusting the chiller temperature, regularly maintaining air conditioning systems, reducing the number of light tubes based on different lighting requirements, and purchasing energy-efficient equipment, such as LED lighting and variable frequency chillers.

Resource utilization and regeneration: Offices can recycle and | No major deviation |

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Evaluation item	Status (Note 1)			Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description (Note 2)
			disassemble and reuse resources, including information computer equipment and parts, which are used for the maintenance of employee computer parts and as maintenance accessories, and the ecological load is reduced by recycling.
Packaging material recycling and reuse and usage of environmentally friendly packaging materials: Empty boxes left over after purchases are recycled and used for shipping packaging, and the decomposable inflatable mat packaging material is used in the boxes. For bulk shipments using reusable “turnover crates”, waste and defective products generated during the manufacturing process are entrusted to qualified waste disposal companies for disposal to reduce damage to the environment and ecology.
(III) Does the Company assess the potential risks and opportunities of climate change for the Company now and in the future, and has it taken relevant countermeasures?	V		(III) In assessing potential risks confronted due to climate change, at the operational level, there are mainly resource shortages, increased cost of raw materials, instability in transportation demand, and extreme weather that will threaten the safety of employees, and so on. All of these may directly impact the Company’s operations and cause losses. To alleviate the increasingly serious problems of global warming and climate change, all countries are actively promoting energy conservation and carbon reduction measures and the use of various green energy sources to reduce carbon dioxide emissions. Governments of all countries have policies to subsidize electric vehicles, encouraging automobile manufacturers to produce electric vehicles, and build charging stations, and encouraging people to buy electric vehicles instead of internal combustion engine vehicles. Compared with traditional internal combustion engine vehicles, electric vehicles use more electronic components. The demand for wires and wire harnesses as a transmission medium between the manufacture of electronic components will also increase, and this will additionally drive the development of green energy industries and the green economy. The Company actively promotes the environmental protection concept of energy saving and carbon reduction, makes contribution to society,	No major deviation

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			and strengthens employees' awareness of green energy and environmental protection in corporate governance in order to reduce greenhouse gas emissions.
(IV) Does the Company count greenhouse gas emissions, water consumption and the volume of total waste in the past two years, and formulate policies for greenhouse gas reduction, water reduction, or other waste management?	V		(IV) The Company sets clear goals for environmental protection and energy conservation, and has management policies for the use of various resources and environmental protection and a commitment to achieving a friendly low-pollution, easy-to-recycle environment. The Company continues to pass the evaluation of external audit units every year, obtaining ISO 14001 environmental management system certification. The Company continues to care about and implement environmental protection related issues and environmental improvement, which is why the environmental protection policy mainly focuses on energy saving, volume reduction, habit changes, and effective control.
1. Energy savings and carbon reduction policies:
(1) Office area lighting has been replaced with energy-saving LED fluorescent lamps. In analyzing electricity usage through monthly bills, it is estimated that this has already saved more than 2% in 2025 compared with the traditional lighting in the past.
(2) Timely adjustments are made to external air in the office area according to seasonal changes. When the weather turns cooler and the temperature is low, it can effectively reduce the power consumption of the air conditioners and fans. The air-conditioning temperature in the office area is set at a normal temperature of 26-28 degrees to avoid excessive energy consumption.
(3) In summer, when the sun is strong, we add curtains to doors and windows to prevent radiant heat from entering the rooms.
(4) We turn off several fluorescent lamps during lunch breaks and siestas.
(5) Office areas are completely non-smoking and maintains air circulation.	No major deviation

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			2. Water conservation policies:
(1) The Company places great emphasis on water resource conservation and environmental protection. With respect to water-saving initiatives, the Company begins by fully implementing water conservation practices in daily operations. All of the Company's water supply is sourced from municipal tap water.
(2) If a water leak is found, it is reported immediately to avoid wasting water.
(3) We control the ambient temperature of offices through central monitoring equipment, reducing the operating capacity of air-conditioning equipment to do a good job in saving water.

Greenhouse gas reduction policies:
(1) We promote paperless policies and promote electronic forms to reduce paper usage.
(2) We promote the reuse of recycled paper to reduce paper usage.
(3) We replace old equipment, improve work efficiency, and align with the trend of green environmental protection.
(4) The Company cooperates with the government to actively promote green procurement. For suppliers who require their materials and production processes to meet environmental protection standards, we select products and raw materials that conform to the green manufacturing process. We hope that through green procurement, we can reduce the environmental impact and create an environmental ecological balance of coexistence and mutual benefit.
Waste management policies:
(1) Resource recycling and classification mechanisms should be implemented for batteries, optical discs, toner cartridges, paper, etc.
(2) We promote the reduction of waste among all employees.
(3) Waste generated by the Company is handled in accordance with laws and regulations and a resource recovery mechanism | No major deviation |
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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			is implemented.
(4) We uphold mandatory compliance with resource recycling regulations to implement environmental protection policies.
(5) The headquarters of WELLTEND operates primarily as an office facility. General waste generated by employees is uniformly collected and disposed of by a legally contracted cleaning service engaged by the building management. As no in-house waste treatment operations are conducted, the Company does not perform actual waste volume statistics. Recycling activities are likewise handled by the contracted cleaning service, which is responsible for proper waste sorting and recycling.
(6) During the Company’s operations, only general municipal waste is generated, and no hazardous industrial waste is produced.
All waste is handled and disposed of by qualified and licensed waste disposal contractors in accordance with relevant regulations. The Company also continues to promote resource recycling and waste reduction measures to minimize environmental impact.

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73 -

Evaluation item	Status (Note 1)	Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description (Note 2)

The environment is deteriorating in the face of global climate change. The Company will continue to promote energy saving, carbon reduction, and reduction of greenhouse gas emissions as we take environmental sustainable development as our main focus. Furthermore, we shall fulfill our corporate social citizenship responsibilities in response to the government's environmental policies, letting colleagues develop the habit of saving energy and reducing carbon in daily life. It is estimated that the Company aims to achieve an annual carbon emissions reduction of 1%–3% or more, as well as medium- to long-term targets of a 3%–5% reduction over a period of 5 to 10 years.	No major deviation
Annual greenhouse gas emissions in the last two years:
Item Year	Water usage	GHG emissions from purchased electricity (tonnes of CO₂e)
Degrees	Carbon emissions (kg)	Scope 1
2024	1,492	94.00
2025	1,846	122.00

Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
IV. Social Issues
(I) Has the Company established relevant policies and procedures in accordance with applicable legal rules and the International Convention on Human Rights?	V		(I) In addition to formulating work rules in accordance with relevant government labor laws and regulations such as the “Labor Standards Act” and “Gender Equality in Employment Act”, and in strict compliance with the laws and regulations of the location of each operating base, labor committee members can submit their opinions through quarterly labor-management meetings.

The Company recognizes and supports compliance with the “United Nations Universal Declaration of Human Rights”, the “Global Compact”, the “International Labour Organization Convention” and other international human rights conventions, and respects internationally recognized basic human rights. Furthermore, in accordance with the guiding principles of the aforementioned norms, all members of the Company can be treated fairly and with dignity, and the Company’s internal management plans are formulated thereby.

Creating an environment of gender equality: The Company follows the provisions of the “Gender Equality in Employment Act” and practices no gender discrimination against employees.
Therefore, no distinction is made between men and women in relation to employee performance, department performance, and salary systems to formulate relevant operating standards.
The Company treats all employees fairly and with respect, and implements human rights management in accordance with government labor laws and our own policies.
Helping employees maintain physical and mental health and work-life balance: We pay attention to the health of employees, offering regular employee health checks every two years for active employees to prevent potential health risks. We thus help employees maintain physical and mental health and work balance to enhance the competitiveness of the Company.
Establishing channels for sexual harassment complaints: We provide telephone, fax and e-mail for accepting sexual harassment complaints. If a complaint is received, a dedicated handler will be designated to coordinate and handle it. At the same time, we set up | No major deviation |
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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			a sexual harassment complaint handling investigation committee where not less than half of the committee members are women.
5. Establishing effective communication channels: We have established effective multi-directional communication channels to actively understand the needs of employees and their expectations of the Company. This serves as an important reference for formulating corporate social responsibility policies and related plans.
Staff communication channels include: personnel announcements, internal employee complaints, channels for sexual harassment complaints, complaint mailboxes for stakeholders, the employee welfare committee, labor-management meetings, and so on.
6. Prohibition of forced labor: The Company’s daily and weekly normal working hours and extended working hours, vacations, special vacations, and all other leave stipulations for employees are in compliance with laws and regulations. We do not force or coerce any unwilling personnel to perform labor services.
7. Elimination of unlawful discrimination to reasonably ensure equal employment opportunities:
The Company does not discriminate against employees and job seekers based on factors such as race, class, language, ideology, religion, party affiliation, place of origin, place of birth, gender, sexual orientation, age, marital status, appearance, facial features, physical and mental disabilities, horoscope, blood type or other factors resulting in unfair treatment in respect to labor rights and interests in employment, salary and benefits, training opportunities, promotion, dismissal, or retirement.
The Company is committed to workplace diversity and ensures that employees are not subject to discrimination or unfair treatment on the basis of gender, age, rank, or other factors. Currently, female employees account for 29% of the workforce, while female managers account for 48% of management positions. In addition, the Company employs three persons with disabilities and three indigenous employees.

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
(II) Has the Company formulated and implemented reasonable employee welfare measures (including salary, vacation and other benefits, etc.), and does it appropriately reflect business performance or results in employee compensation?	V		(II) The Company has established relevant welfare measures, compensation, remuneration, and incentive policies, including salary, leave, and other employee benefits, and appropriately reflects operating performance in employee compensation. The Board of Directors has established a Remuneration Committee, which is primarily responsible for the policies, systems, standards, and structure of remuneration. Performance Evaluation: Evaluation results serve as the basis for promotions, bonus payments, and remuneration distribution. Bonus Distribution: Bonuses are linked to the Company’s operating performance, annual net profit, and employees’ achievement rates of performance targets.
1. Employee benefit measures:
In addition to the Company’s commitment to creating harmonious labor relations, we are even more committed to improving employee benefits. All leave systems are in accordance with labor laws and regulations, and we have set up an employee welfare committee in accordance with the law to offer appropriate benefit funds for various activities (including travel activities, birthday parties, and departmental dinner parties). In addition, the Company also provides various welfare subsidies for regular health checkups, weddings and funerals, and emergency relief.
In addition to handling statutory insurance in accordance with relevant government laws and regulations, the Company further plans employee group insurance and annual health checkups to protect the health and safety of employees, and all related expenses are borne by the Company.
2. In addition to employees receiving a fixed salary, the Company pays performance bonuses in accordance with the “Employee Performance Evaluation Measures” and the “Business Bonus Measures”. The quarterly payment of performance bonuses offers an immediate incentive and has a high performance correlation. It not	No major deviation

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Evaluation item	Status (Note 1)			Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description (Note 2)
			only reflects the Company’s overall operating profit, but is also issued based on individual performance. This forms a reasonable linkage between the Company’s operating performance and employee salaries and bonuses.

We conduct performance appraisals twice a year to fairly and reasonably assess the work performance of colleagues and evaluate their future development potential. We do so in order to facilitate the effective use of the Company’s human resources, and as the basis for personnel salary adjustment, promotion, job rotation, and bonus issuance. Furthermore, the operating performance is reflected in employee dividends in accordance with the Company’s Articles of Incorporation.

According to the Company’s Articles of Incorporation, if the Company records a profit for the year, no less than 1% and no more than 10% of such profit shall be allocated as employee remuneration. Of the total employee remuneration, no less than 10% shall be allocated to grassroots employees as remuneration distribution or salary adjustments. Such remuneration shall be distributed in the form of shares or cash as resolved by the Board of Directors. (The actual allocation ratio for grassroots employees in 2025 was 0.29%) | |
| (III) Has the Company provided a safe and healthy work environment for the employees, and related education on occupational safety and health for the employees at regular intervals? | V | | (III)
1. Insurance and condolence pay: The Company complies with relevant provisions of labor laws and regulations and both management and employees formulate employment contracts, work rules and various management regulations in accordance with regulations. All operations are in proper compliance with the norms of the Labor Standards Act. All employees participate in labor insurance and health insurance, group and travel safety insurance are also provided for employees for employee illness and death and for relief provision of spouse and casualty assistance.

Maintenance and inspection of all equipment: The Company conducts regular fire safety inspections every year, including alarm systems, | No major deviation |
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Evaluation item	Status (Note 1)			Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description (Note 2)
			escape systems, fire extinguishers, etc., as well as public safety inspections. We regularly invite external manufacturers to conduct fire safety inspections every year and conduct public safety inspections every four years. We regularly entrust manufacturers to maintain and inspect the water quality, ensuring the safety of drinking water for employees to provide a safe and healthy environment.

Disaster preparedness measures and response: In order to maintain the safety and health of employees, we promote safety and health operations and disseminate fire protection advocacy videos and provide relevant health education information by email every six months. We thus cultivate employees’ emergency response capabilities and safety concepts and strengthen the cognitive ability of employees to reduce accidents caused by unsafe behavior. The Company has two Class A occupational safety and health business supervisors and one first-aider.
Access control security: The Company’s buildings are equipped with strict access control monitoring systems during the day and at night. During holidays, we contract with a security company to maintain office security.
Physical health: We have smoking-free management in office buildings to provide a safe and healthy work environment for employees. We regularly implement office cleaning and disinfection and carry out pandemic prevention advocacy. We also conduct health checks for employees every two years, and we send a short video on fire prevention advocacy and provide relevant health and education information by email every six months. We thus cultivate employees’ emergency response capabilities and safety concepts to reduce accidents caused by unsafe behavior.
Mental health: The Company has set up a “Sexual Harassment Prevention Committee” and established a reporting mechanism to provide protection for the workplace safety of colleagues. The Company’s internal website has an independent reporting mailbox and dedicated line for internal use of the Company, and a dedicated unit addressing complaints. Supervisors at all levels communicate and coordinate with employees on a regular basis and hold labor- | |
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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			management meetings regularly to facilitate smooth communication between labor and management and harmonious labor relations. There were no occupational accidents in the Company in 2025. There were no firebroke outin the Company in 2025.
(IV) Has the Company provided effective training in career planning for employees?	V		(IV) In order to strengthen the professional knowledge and work skills of the Company's employees and to meet the needs of the Company's future human development, we have specially formulated the “Education and Training Measures” to provide staff with professional skills training and management function training. The Company subsidizes employees to participate in external professional education and training and obtain professional licenses to improve their own abilities and professionalism and foster long-term growth potential. At the same time, we draw on the personal training data of employees as a reference for future promotions and job changes to achieve career planning goals.
1. Pre-job training for newcomers: The Company’s organizational vision, business philosophy and environmental safety education, etc. assist new employees to understand the Company culture and operating procedures, gradually enriching their range of professional knowledge and skills to adapt to the team.
2. Professional Competency Development: Based on the requirements of different positions, employees may apply for relevant internal and external training courses to support their career development. The Company encourages employees to pursue diversified development in order to achieve its sustainable business strategy.
3. Management leadership: For management talent, we establish business and management thinking to develop judgment and problem-solving skills in order to improve the quality of decision-making at the management level and prepare high-quality personnel for the Company’s long-term development.
4. Management Trainee Program: To achieve the goal of sustainable business operations, the Company provides management trainee development programs to strengthen core employees’	No major deviation

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Evaluation item	Status (Note 1)	Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description (Note 2)

5. General education: We cultivate the necessary basic abilities and personal safety education and training for colleagues. Implementation status: Digital internal training (colleagues, supervisors at all levels, and new recruits):
Internal training:
Course	Number of trainees	Training duration (hours)
Environmental Safety: Typhoon Prevention Instructions	45	22.5
Environmental Safety: Earthquake Response
Environmental Safety: Concepts Before a Fire Occurs
Environmental Safety: Concepts When a Fire Occurs
Personnel Management: Prevention of Sexual Harassment in the Workplace
Personnel Management: Attendance Management Concepts
Information Security Advocacy: Introduction to the Information Security Management System	140	420

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			Environmental Safety – General Safety and Health Training	141	282
			AED and CPR First Aid Training	16	32
			ISO 27001:2022 Internal Audit Practices	16	48
			ISO 27001 Information Security Seminar	8	24
			Power BI Hands-on Techniques and Data Integration Applications	4	48
			AI and Cybersecurity Training Program	20	404
			Frontend Engineer Fundamentals Course	6	120
			Project Management Engineer Fundamentals Course	6	48
			Database Engineer Fundamentals Course	6	24
			Backend Engineer Fundamentals Course	6	120
			Software Testing Engineer Fundamentals Course	6	24
			BPM FLOW Fundamentals Course	6	24
			Project Management Engineer Advanced Course	4	32
			Software Testing Engineer Advanced Course	6	24
BPM FLOW Advanced Course	6	24

Status (Note 1)					Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description (Note 2)
		Course	Number of trainees	Training duration (hours)	No major deviation
		Backend Engineer Advanced Course	2	40
		Firefighting and Emergency Response Drill Training	11	11
		Human Factor Hazard Prevention and Health Training	3	6
		Greenhouse Gas Inventory and Audit Verification Training	4	12
		External training (business/administrative unit colleagues and supervisors at all levels):
		Course	Number of trainees	Training duration (hours)
		Enhancing Corporate Sustainability Value and Strengthening Risk Management Systems	1	6
		Key Impacts of IFRS S1/S2 on Internal Control and Internal Audit: Essential Considerations	2	12
		Production Cycle Practices and Key Audit Focus Areas	1	6
		Continuing Education Program for Accounting Officers of Issuers, Securities Firms, and Stock Exchanges	2	24

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			In-Service Refresher Training for Occupational Safety and Health Supervisors	1	6
			Class A Occupational Safety and Health Supervisor Training	1	24
			In-Service Refresher Training for First Aid Personnel	2	6
			First Aid Personnel Training	1	16
			IATF 16949: Six Core Tools	1	40
			Initial Training for Fire Safety Managers	1	12
			Power BI Desktop: Practical Business Data Analytics	2	42
			Basic Thai Conversation Level 3	1	12
			Basic Thai Conversation Level 1	4	48
			Management Skills for New Supervisors	5	30
			TTQS Enterprise Version: Indicator Framework and Case Analysis	1	24
			TTQS Enterprise Version: Practical Applications	2	24
			HPE sales Certified-Compute and Storage Solutions[2025]	1	3
			PMP (Project Management Professional) Certification Training Program	3	126
Entering the Indian Market for Taiwanese Enterprises: Essential Taxation and Regulatory Practices for Expatriate Managers	1	12

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			Comprehensive Analysis of China's New and Old Value-Added Tax (VAT) Systems and Practical Response Strategies for Taiwanese Enterprises	3	6
			ISO/IEC 27001:2022 Lead Auditor Transition Training Course	1	16
			New recruit training:
			Course	Number of trainees	Training duration (hours)
			Company Profile (Business philosophy, related specifications, operating procedures)	45	135
			Information security training	44	132
			General Safety and Health Training	43	86
Employee Training and Development Programs and Implementation Status
Core Competencies and Corporate Philosophy (for managers at all levels, employees, and new hires):

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Evaluation item	Status (Note 1)			Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description (Note 2)
			Training Program	Description
			New Employee Orientation Training	Objective: To cultivate employees’ values, professional competence, and discipline.
Target Participants: New employees.
2025 Total Training Hours: 353 hours.
Training Focus: Company introduction, professional knowledge and skills, teamwork and workplace ethics, fostering corporate culture identification, and establishing positive work attitudes and fundamental capabilities.
			General Education Training	Objective: To enhance employees’ professional competencies and broaden diversified knowledge.
Target Participants: All employees.
2025 Total Training Hours: 120.5 hours.
Training Focus: Law awareness, integrity and ethics management, human rights awareness, and health knowledge to strengthen workplace literacy.
			Environmental Education Training	Objective: To improve employees’ environmental protection awareness and safety prevention capabilities, ensuring compliance with environmental regulations and standards.
Target Participants: All employees.
2025 Total Training Hours: 297 hours.
Training Focus: Accident prevention, disaster drills, general occupational safety training, and hazardous chemical substance awareness.
			Information Security Education Training	Objective: To enhance information security awareness, strengthen protection capabilities, and reduce information security risks.
Target Participants: All employees.
2025 Total Training Hours: 444 hours.
Training Focus: Strengthening employees’ information security awareness and response capabilities, and establishing a proactive defense and incident response security culture.

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Evaluation item	Status (Note 1)	Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description (Note 2)

Training Program	Description
ESG Sustainability Training Program	Objective: To enhance employees’ ESG awareness and strengthen sustainability-related capabilities and cross-departmental collaboration. Target Participants: Employees of all departments. 2025 Total Training Hours: 12 hours. Training Focus: ESG and sustainable environment overview, climate change impacts and corporate risks, carbon inventory methodologies and carbon emission calculations, carbon reduction strategies, social sustainability practices, and other related courses.
Auditor Professional Development Program	Objective: To encourage continuous professional development of internal auditors and strengthen their expertise and internal audit capabilities. Target Participants: Internal auditors. 2025 Total Training Hours: 88 hours. Training Focus: Enhancement of core auditing competencies, risk management, and internal control knowledge.
Professional Skills Enhancement Program	Objective: To improve employees’ professional skills within their respective fields. Target Participants: Employees of all departments. 2025 Total Training Hours: 1,326 hours. Training Focus: Department-specific professional skills enhancement, contract management, product quality, project management, futures product regulations, finance, tax risk analysis, human resources, and other related professional courses.

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Evaluation item	Status (Note 1)			Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description (Note 2)
(V) Regarding issues such as customer health and safety, customer privacy, marketing and labeling of products and services, does the Company comply with relevant regulations and international standards, and formulate relevant consumer and customer protection policies and complaint procedures?	V		(V) The Company aims to establish excellent and preferred connector suppliers, complies with relevant international laws and regulations and all standards, and maintains good communication channels with customers. Quality is the priority requirement for the procurement, production, operation and service process of all component products, with protecting the rights and interests of consumers as our own responsibility.

The Company has established the “Customer Complaint Handling Procedures” and a dedicated customer service hotline has been established, with designated personnel responsible for handling customer-related inquiries and issues, in order to safeguard consumer rights and interests.to ensure that when customers complain about product quality problems, we can address the real cause of the problem, take effective countermeasures and prevent recurrence to meet the needs of customers. We regularly hold business management meetings and business meetings so that we can communicate with customers in a timely manner and understand customers’ needs. The Stakeholder Area on the website provides channels for customers to ask questions and offer complaints or suggestions, which the Company handles properly by upholding the principle of sincerity. There are strict written contracts for product quality specifications and product delivery time points to protect the interests of customers and consumers. | No major deviation |
| (VI) Has the Company formulated supplier management policies, where suppliers are required to follow relevant regulations on issues such as environmental protection, occupational safety and health or labor and their implementation? | V | | (VI) The Company aims to establish a supply chain with environmental protection, social responsibility, safety, health and human rights development, treating suppliers as long-term partners to lead their long-term development and enhance their competitiveness.

The Company implements supplier management, establishing “Supplier Control Operating Procedures” to ensure that the organization’s procurement counterparties can provide raw materials and suppliers that meet environmental quality requirements. In addition to requiring close cooperation from suppliers, suppliers are also evaluated regularly to ensure that all purchased raw materials comply with EU Restriction of Hazardous Substances Directive (RoHS) specifications, and we ask suppliers to submit a third-party inspection report (typically SGS) to | No major deviation |

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Evaluation item	Status (Note 1)			Deviation from the Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description (Note 2)
			confirm that the materials comply with the RoHS standard; moreover, the third-party inspection report needs to be updated once a year to ensure quality and safety. We further require suppliers to reduce pollution, waste, and material losses while conserving natural resources, recycling materials, and so on to reduce the impact on the Earth's environment.

Beyond this, needs must be assessed and surveyed before developing new suppliers. The evaluation and investigation process involves safety and sanitation, compliance with environmental regulations, and so on. Furthermore, existing suppliers are evaluated every quarter. Evaluation indicators include quality, delivery, cooperation, safety, sanitation, environmental protection, and other project evaluations; and their data analysis is included in the quarterly evaluation for reference. This is the basis for confirming whether a supplier continues to be a qualified supplier. Also, for suppliers of automotive products, they must pass certification for IATF 16949 automotive industry quality management systems and ISO 14001 environmental management systems.

Labor rights and human rights: Suppliers agree that the employment of labor must comply with relevant labor laws and regulations and protect the legitimate rights and interests of internal employees. Suppliers must follow internationally recognized basic labor human rights principles and emphasize issues of human dignity, basic human rights, and labor rights.

Implementation:
1. Conditions for the approval of qualified suppliers can be one of the following; however, relevant ISO certification materials must be obtained.
(1) New suppliers are formally evaluated using the “Supplier Evaluation Form” and the “Report on Supplier Evaluation Results”. Those who reach the standard of 70 points or above can become a qualified supplier and are divided into evaluation levels according to the evaluation results.
(2) It can be listed as a qualified supplier through sample acceptance. Relevant operating procedures are be carried out in accordance with the “New Parts Acceptance Control Procedures”. | |

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			(3)Excellent manufacturers with excellent performance before the organization introduced ISO 9001 can be listed as qualified suppliers.
(4)Parts suppliers designated or approved by customers can become qualified suppliers without on-site evaluation.
2. Existing qualified suppliers are subject to periodic evaluations conducted on a quarterly basis, and the evaluation results are recorded in the “Quarterly Supplier Evaluation Form”. Evaluation is carried out according to the attached quarterly supplier evaluation criteria. The quality control section provides statistics on quality abnormalities, and its data analysis is included for reference in the quarterly evaluation. This is the basis for confirming whether suppliers continue to be qualified suppliers.
3. An evaluation of 90 points (inclusive) and above constitutes a Grade A supplier while one of 70-80 points (inclusive) constitutes a Grade B supplier. Furthermore, each supplier evaluation item shall be above 3 points; only then can it be listed as a qualified supplier. An evaluation below 70 points constitutes Grade C and listing as a non-qualified supplier. The Procurement Department shall preside over the re-evaluation review meeting to decide whether to continue to purchase, keep it under observation, or terminate transactions. Based on the actual conditions of the supplier’s quality status, suppliers kept under observation and continued procurement shall be subject to measures ranging from a quality control scheduling evaluation plan to on-site evaluation and counseling. For those who require improvement but fail to reach 70 points three consecutive times, we shall gradually reduce order quantity or switch vendors.
4. The Company conducts on-site visits of major suppliers once or twice a year (with inventorying that including interviews) to confirm whether suppliers correctly understand the latest EU prohibition regulations and that production adheres to these regulations.
5. Suppliers will be evaluated by telephone, email, meetings, or written communication. If any abnormalities are found, improvement is required in writing. If persistent major abnormalities are found, the

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
			supplier will be disqualified.
V. Does the Company refer to internationally-prepared reporting standards or guidelines in the preparation of sustainability reports and other reports that disclose the Company's non-financial information? Is the confidence or assurance opinion of a third-party verification unit obtained for the aforementioned report?		V	1. Guidelines for Report Preparation: The sustainability report is prepared with reference to the GRI and SASB standards and is proactively disclosed on the company's official website.
2. Internal Procedure Approval: On August 12, 2024, the Board of Directors approved the “Procedures for the Preparation and Assurance of the Sustainability Report” to strengthen the company's compliance during the preparation, verification, and public disclosure of the sustainability report.
3. The Company’s 2024 Sustainability Report was approved by the Board of Directors on August 12, 2025. The Company plans to disclose its 2025 Sustainability Report, as approved by the Board of Directors, by the end of August 2026.	No major deviation
VI. If the Company has its own sustainable development code in accordance with the “Sustainable Development Best Practice Principles for TWSE/TPEX Listed Companies”, please describe the differences between its operation and the principles: No major deviation.
VII. Other important information helpful to understand the implementation of the promotion of sustainable development:
Environment:
1. We actively make full use of resources, using environmentally-friendly materials to reduce damage to the environment, improving processes to reduce the generation of waste.
2. The Company is committed to enhancing environmental protection as well as promoting occupational safety and health. All employees actively strive to reduce electricity consumption of office equipment, plan the replacement of aging equipment, and continuously reduce resource usage. The Company will continue to monitor relevant issues and emerging trends and move forward with these efforts as its goals and direction for the implementation of corporate sustainable development.
Human rights: We provide employment opportunities for persons with disabilities. Implemented in accordance with provisions of the Labor Standards Act, we thus protect the legitimate rights and interests of employees.
Social:
1. The Company continues to establish industry-academia collaboration programs with universities and colleges, providing internship opportunities for students to fulfill educational, training, and service functions, and to promote the accumulation of practical experience among students. The Company offers at least 5 to 10 internship positions each year, with adjustments made based on the needs of various departments. Currently, seven students are participating in cooperative education internship programs, assigned to the Information Department and the Technical Department.

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Evaluation item	Status (Note 1)
	Yes	No	Summary description (Note 2)
2. The Company donated a batch of supplies to the Nantou County Association for Persons in Recovery and provided 60 sets of essential daily necessities as charitable donations, benefiting recipient families as allocated by the association, thereby fulfilling its commitment to social care and community engagement.
3. Upholding the philosophy of sustainable operations, the Company provides employees with stable employment, supports a high quality of life, and delivers stable returns to shareholders, which together constitute the Company’s fundamental social responsibilities. In addition, the Company is fully committed to implementing initiatives related to environmental safety and hygiene, as well as environmental protection issues such as energy conservation and carbon reduction.

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Company climate information

Implementation of climate-related information

Item	Distribution
1. Describe the monitoring and governance of climate-related risks and opportunities by the board of directors and the management.	Welltend Technology has established a sustainable development promotion team from the Chair's Office, with the head of the General Administration Office as the management representative to establish a team to operate cross-department, implement sustainable management, and be responsible for the annual ESG plan and supervision of ESG implementation effectiveness, including evaluation. It manages and executes actions on climate change opportunities and risks, and reviews each set of goals and plans from time to time, including identifying operational risks, formulating corresponding preventive management measures, and reporting the operation results in the management meeting.
2. Describe how the identified climate risks and opportunities affect the Company's business operations, strategies, and finance (for short-term, medium-term, and long-term).	The identification of short, medium, and long-term risks and opportunities of climate change by Welltend Technology:
- Risks
1. Short-term: Including greenhouse gas emission regulations, severe typhoon attacks, floods, abnormal temperature rises and other extreme climate disasters, changes in natural resources status, and rising raw material costs.
2. Mid-term: The increase in the cost of energy acquisition directly affects the operation of Welltend Technology. The upstream of the value chain will affect the supply of raw materials and contingency strategies. Downstream, it will affect the stability of shipments, safety stock allocation, and the cost of transitioning to a low-carbon economy.
3. Long-term: Fuel tax, energy tax, Carbon fee or carbon tax, trend of net zero emissions, long-term difficulty in acquiring renewable energy.
- Opportunity
1. Short-term: Develop new products and circular economy innovations for raw materials, improve natural disaster response mechanisms, and reduce water consumption.
2. Mid-term: Adopt more efficient production and distribution processes, continue

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| | to track the energy-saving and low-carbon development trend of the connector industry, and promote the ISO 14064-1 greenhouse gas inventory of global operating locations.
3.Long-term: Improve resource production efficiency, invest in renewable energy, promote an internal energy-saving proposal incentive mechanism, and establish a continuous operation management plan according to the climate physical risk scenario. |
| --- | --- |
| 3.Describe the financial impacts of extreme climate events and transformational actions. | Regulations and changes in the energy structure will mainly result in higher energy costs, greenhouse gas emissions costs, related labor costs, related investment expenses, legal compliance and goodwill maintenance costs, and cause financial impacts such as existing products failing to comply with regulations or standards, being replaced or eliminated, etc. On the other hand, the impacts of climate events such as extreme climate disasters range from the direct operation aspects such as shortage of energy resources, equipment damage, and shortage of human resources to the stable supply of goods and freight along the value chain. |
| 4. Describe how climate risk identification, assessment, and management processes are integrated into the overall risk management system. | In order to properly manage the risks associated with extreme weather events and the transition to a low-carbon economy, the Company incorporates the risks of climate change into operational decisions, identifies and manages risks, and at the same time faces the crises of global warming and resource depletion, and fully responds to the trend of energy conservation and carbon reduction to carry out mitigation and adaptation actions.
The identification, evaluation, and management process are as follows:
1. Refer to the United Nations Intergovernmental Panel on Climate Change (IPCC) and select the risks and opportunities arising from climate change.
2. Categorize risks and opportunities and identify the impact over time.
3. Assess the extent of the impact and the likelihood of occurrence.
4. Analyze the financial impact of the identified risks and opportunities on the Company.
5. Formulate adjustment measures in response to occurrence of risks and opportunities. |
| 5. If scenario analysis is used to assess the resilience to climate change risks, the used scenarios, | Rising costs of raw materials - Climate change, including the implementation of a carbon tax on a trial basis in the European Union in 2023 and the amendments to |

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| parameters, assumptions, analysis factors, and main financial impacts shall be described. | the Climate Change Response Act in Taiwan, may result in higher production costs of raw materials and transportation costs, which will affect operations.
The response plan is designed to reduce the use of raw materials, improve efficiency, strengthen the ratio of local procurement in the supply chain, and reduce transportation costs.
Extreme weather - There is an increase in extreme weather events such as severe typhoons and floods that disrupt the supply chain and result in inability to deliver goods in time, resulting in loss of revenue.
Policies and regulations - Restricting any impacts that may contribute to the adverse effects of climate change, which may lead to an increase in the Company's penalty litigation cases and an increase in operating costs.
At this stage, the Company is not a high-carbon emission industry, so the impact on the overall operation does not have a short-term impact. Considering that the Group is expected to complete its consolidated greenhouse gas inventory in 2027, it is also evaluating energy management and setting carbon reduction targets.
Company reputation - Failure to respond immediately to environmental issues of concern for stakeholders affects the Company's image and may result in decreased revenue.
Technology risk - Support low-carbon and high-efficiency production and distribution processes, resulting in the need to switch to low-carbon materials and renewable energy, which may lead to an increase in operating costs. |
| --- | --- |
| 6. If there is a transformation plan in place to manage climate-related risks, describe the content of the plan, and the indicators and targets used to identify and manage physical and transformational risks. | 1. The Company expects to complete a comprehensive review of the possibility for carbon reduction in 2029 and through rational management, replacing them with high-efficiency fuel carriers, replacing lamps with high-efficiency lighting equipment, and promoting power-saving measures to reduce carbon emissions.
2. In addition to the main indicator of greenhouse gas emissions, other indicators such as electricity consumption, water withdrawal, waste generation, etc., are used for management. |
| 7. If internal carbon pricing is used as a planning tool, the basis for setting the price shall be stated. | At present, the Company has not yet implemented internal carbon pricing. We will follow the carbon fee standards established by relevant policies and |

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	regulations, and will continue to closely monitor international, governmental, and market trends in carbon emission regulations in order to adjust our business strategies and adapt to potential future changes.
8. If climate-related goals are set, the activities covered, the scope of greenhouse gas emissions, the planning period, and the progress of each year should be explained; if carbon offsets or Renewable Energy Certificates (RECs) are used to achieve the relevant target, the source and quantity of carbon reduction credits to be offset or the quantity of renewable energy certificates (RECs) to be used should be specified.	The Company's paid-in capital was less than NT$5 billion. In compliance with the laws and regulations of the competent authority, the Company will complete the individual greenhouse gas inventory in 2026, the subsidiaries in consolidated financial statements in 2027, and the parent company's independent greenhouse gas inventory in 2028. Verification and assurance of the gas inventory, and completion of the greenhouse gas inventory of the consolidated subsidiaries will take place in 2029.
The main subsidiary in Mainland China Kunshan factory, (Kunshan Celer aise Electronic Co., Ltd.), has conducted its own carbon inventory and obtained the ISO 14064-1 certificate.
The Company's greenhouse gas inventory activities cover the headquarters and domestic subsidiaries. The calculation of greenhouse gas emissions includes Scope 1, Scope 2, and Scope 3 emissions.
In 2026, overseas subsidiaries will conduct greenhouse gas inventories for Scope 1 and Scope 2 emissions.
9. Greenhouse gas inventory and assurance, reduction target, strategies, specific action plan (indicated separately in 1-1 and 1-2).	Refer to Tables 1-1 and 1-2.

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1-1 The Company's Greenhouse Gas Inventory and Assurance in the Most Recent Two Years

1-1-1 Greenhouse Gas Inventory Information

Describe the greenhouse gas emission volume (mt CO2e), intensity (mt CO2e/NT$ million), and data coverage for the most recent two years.

Year	Company	Direct emissions (Scope 1)	Indirect emissions (Scope 2)	Other emissions (Scope 3)	Total (mt CO2e)	Intensity (mt CO2e/NT$ million)
2023	Parent Company	26.1987	163.1997	61.9148	251.3132	0.33
	Subsidiary	59.17	983.45	-	1,042.62	2.43
	Total	85.3687	1,146.6497	61.9148	1,293.9332	2.76
2024	Parent Company	90.1658	176.3623	243.3586	509.8867	0.1469
2025	Parent Company	25.3839	151.9996	390.8669	568.2504	0.1703

1-1-2 Greenhouse Gas Inventory Information

Describe the status of assurance in the last 2 years up to the date of publication of the annual report, including the scope of assurance, institutions of assurance, criteria of assurance, and opinions of assurance.

For the period from 2024 to 2026, the scope of greenhouse gas inventory and verification is based on organizational-level carbon accounting in accordance with ISO 14064-1:2018, with the inclusion of Scope 3 emissions, covering the headquarters and domestic subsidiaries.

For the period from 2025 to 2026, the scope of greenhouse gas inventory and verification, in accordance with ISO 14064-1:2018, is expanded to include Scope 1 and Scope 2 emissions of overseas subsidiaries.

The Company's paid-in capital was less than NT$5 billion. In compliance with the laws and regulations of the competent authority, the Company will complete the parent company's independent greenhouse gas inventory in 2028. Verification and assurance of the gas inventory, and completion of the greenhouse gas inventory of the consolidated subsidiaries will take place in 2029.

1-2 goals, strategies and action plans for greenhouse gas reduction

Describe the greenhouse gas reduction base year and data, reduction goals, strategies, and action plans an achievement of the reduction goals.

In 2023, the Company introduced the ISO 14064-1 greenhouse gas inventory system and designated that year as the baseline for emissions. The Company aims to achieve year-on-year reductions in electricity consumption, which represents its primary source of greenhouse gas emissions, compared to the previous year, and is committed to pursuing an environmentally friendly policy characterized by low pollution and low energy consumption.

The Company upholds the philosophy of sustainable operation, continues to promote various energy-savi and carbon-reduction solutions, and sets short-, medium-, and long-term goals.

Short-term goals:
(1) Lights off during lunch break and adopt office air conditioning temperature control.
(2) Plan to adopt energy-saving lamps (Office lighting, based on the principle of gradually replacing with LED higher with higher energy efficiency).
(3) Regular maintenance of air conditioners.
(4) Business trips and Visit customers shall choose low-carbon transportation
(5) Implement resource recycling and classification.
Mid-term goal:
(1) Replace company vehicles with EVs
(2) Electronic documents to reduce paper consumption.
Long-term goal: Through process optimization and replace old equipment, Reduce greenhouse gas emissions by 3%-5% from 2030 to 2040.
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(VI) Ethical business performance conditions and deviation from the Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies and causes thereof:

Evaluation item	Status (Note)
	Yes	No	Summary description
I. Formulation of ethical management policy and plans
(I) Has the Company formulated an ethical management policy approved by the Board of Directors, and in the regulations and external documents expressed the policies and practices of operating in good faith, and the commitment of the Board of Directors and senior management to actively implement business policies?
(II) Has the Company established an assessment mechanism for the risk of dishonesty, regularly analyzing and evaluating business activities with a high risk of dishonest conduct in the business	V		(I) The Company has formulated the “Ethical Corporate Management Best Practice Principles”, “Procedures for Ethical Management and Guidelines for Conduct”, and a “Code of Ethical Conduct” to standardize the Company’s policy of honest management. These are disclosed on the Company’s website and the Market Observation Post System to make employees, managers and directors aware of them and to follow them. When employees perform business, all uphold the business philosophy based on ethics and also abide by the Company Act, the Securities and Exchange Act, the Public Procurement Act, and other laws and regulations related to business conduct as the basic premise of implementing honest management, and advocacy and promotion are carried out on a regular basis.
(II) In our “Procedures for Ethical Management and Guidelines for Conduct”, the Company expressly prohibits dishonest conduct such as receiving or accepting bribes, offering or accepting improper benefits, offering or promising facilitation payments, providing illegal political contributions,	No major deviation

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Evaluation item	Status (Note)
	Yes	No	Summary description
scope, and formulated a plan to prevent dishonest conduct, and cover at a minimum the preventive measures for various acts under Article 7, Paragraph 2 of the “Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies”?	V		engaging in unfair competition, making inappropriate charitable donations or sponsorships, disclosing business secrets, and harming the rights and interests of stakeholders. We have adopted preventive measures and carry out educational campaigns to implement ethical management policies.
In order to implement monitoring of the occurrence of dishonest conduct, the Company conducts internal control operations, engages auditors, and regularly checks the compliance of relevant systems and reviews them at any time to ensure that the risk of all types of dishonest conduct is reduced.

(II) The Company stipulates the reward and disciplinary system in the “Measures for Employee Rewards and Disciplinary Actions” and the “Employee Work Rules” and announces it on the Company’s internal website. The disciplinary and appeal system for violations is thus clearly defined and implemented. In the “Employment and Non-Disclosure Agreement” with employees, employees expressly agree to make the best use of their knowledge, experience and talents, comply with laws, Company policies and management regulations to faithfully perform assigned duties at designated places. | |
| (III) Has the Company defined and enforced operating procedures, behavioral guidelines, penalties and grievance systems as part of its preventive measures against dishonest conduct, and are the above measures reviewed and revised on a regular basis? | | | | |

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Evaluation item	Status (Note)			Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
II. Ethical Corporate Management
(I) Does the Company assess a trading counterparty's ethical management record and expressly state the ethical management clause in the contract to be signed with the trading counterparty?	V		(I) When entering into a business relationship with another entity, the Company will first evaluate the legality and honesty of the agents, suppliers, customers or other business contacts, and whether there are records of dishonest conduct, to ensure that it conducts business in a fair and transparent manner and does not demand, offer, or accept bribes. Furthermore, in the “Commitment to Honesty, Integrity, and Confidentiality” signed with suppliers, it is clearly stipulated that the supplier shall be engaged in relevant business activities, and that the principles of honesty and trustworthiness, and integrity and confidentiality obligations shall be strictly observed. Also, the financial institutions that the Company deals with are all commercial banks that are legally registered and well-known to the public. The rights and obligations of both parties and transaction conditions are clearly stipulated in the credit contracts.	No major deviation
(II) Has the Company set up a special unit under the Board of Directors to promote corporate ethical management and regularly report (at least once a year) to the Board of Directors on its ethical management policies and plans to	V		(II) The Company designated the Group Management Office as the responsible unit responsible for the supervision and implementation of ethical management policies and prevention plans, and regularly report (at least once a year) to the Board (reported to the Board of Directors on May26, 2025) reporting any violations to the Board of Directors

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Evaluation item	Status (Note)			Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
prevent dishonest conduct and supervision and implementation?

(III) Has the Company developed a policy to prevent conflicts of interest, provided a proper presentation channel, and put such policy in place? | V | | regularly or as needed. In addition, there is also an internal audit unit that conducts regular inspections and report regularly to the Board of Directors at least annually. In addition to regularly promoting the Code of Ethics and the Company's core values of “Sincerity and Diligence”, the management unit also educates and trains new recruits to promote matters that should be paid attention to when performing business, and encourages employees to be vigilant in detecting or discovering violations and taking the initiative to report them to management.

(III) The Company has formulated the “Ethical Corporate Management Best Practice Principles”, “Procedures for Ethical Management and Guidelines for Conduct”. It is clearly stipulated that no colleagues may accept benefits, so as to prevent colleagues from sacrificing the interests of the Company for personal interests.
When the Company’s colleagues are performing company business and it is found that there is a conflict of interest with oneself or the juristic person they represent, relevant matters shall be directly reported to the direct supervisor or the Company’s management unit simultaneously, while the supervisors provide appropriate guidance. Both the Company’s internal network and the Company’s website provide smooth channels for colleagues to express their | |

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Evaluation item	Status (Note)			Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
			opinions. For an accused individual, opportunities are provided for them to state their opinions or appeals in the “Stakeholder Area” of the Company’s website.
(IV) Has the Company established an effective accounting system for the implementation of ethical management, internal control system, and the evaluation result of the risk of dishonesty by the internal audit unit, to formulate relevant audit plans, and check the compliance with the plan to prevent dishonest conduct, or entrusted an accountant to perform the audit?	V		(IV) The Company has established an effective accounting system and internal control system. Internal auditors also list high-risk operations as the primary inspection items of the annual audit plan based on risk evaluation to strengthen preventive measures. Furthermore, they shall regularly report the audit results to the Board of Directors; and, through the annual self-evaluation of the Company’s internal controls, the Company departments and subsidiaries must self-examine under the internal control system to ensure the effectiveness of the design and implementation of the system and appoint an accountant to check the implementation of internal controls and issue an internal accounting control proposal, thereby fulfilling the responsibility of honest management.	No major deviation
(V) Does the Company hold education and training in ethical corporate management inside and outside the Company on a regular basis?	V		(V) The Company formulates education and training plans every year for targeted individuals, including new recruits and current employees. The content includes professional functions and general on-the-job education. During classes or internal meetings, we conduct advocacy or case sharing on ethical management to make employees understand the meaning and importance of honest management and

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Evaluation item	Status (Note)	Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
Yes	No	Summary description

The Company schedules the annual board meeting dates and the blackout periods prior to the announcement of the annual and quarterly financial reports (30 days before the announcement of the annual report and 15 days before the announcement of each quarterly report) in advance, so as to facilitate the directors' planning.
We assign dedicated personnel to participate in ethical management education and training courses organized by competent authorities or external professional institutions. In addition, we plan relevant internal training courses in accordance with actual business needs every year, improving colleagues' awareness of legal compliance through education and training so as to reduce the risk of violations of the law in business conduct.
Time	Training unit	Course content
2025/01/01 ~ 2025/01/31	Management Office	Corporate Governance: Ethical Management Concept Advocacy
2025/02/01 ~ 2025/02/28	Management Office	Corporate Governance: Ethical Management Concept Advocacy

Status (Note)
Yes	No	Summary description
		2025/02/25	Finance and Accounting Department	Corporate Governance: Ethical Management Concept Advocacy	0.5	5
		2025/03/01 ~ 2025/03/31	Management Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	9
		2025/03/20	President's Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	7
		2025/03/26	Board of Directors Discussion unit	Advocacy of laws and regulations related to directors and independent directors (including the prohibition of insider trading and legal liability for violating regulations)	0.5	9
		2025/04/01 ~ 2025/04/30	Management Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	6
		2025/05/01 ~ 2025/05/31	Management Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	6
		2025/06/01 ~ 2025/06/30	Management Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	9

Status (Note)
Yes	No	Summary description
		Time	Training unit	Course content	Duration (Hours)	Number of participants
		2025/08/22	President's Office	Prohibition of insider trading and legal liability for violating regulations	0.5	7
		2025/08/25 ~ 2025/08/27	Management Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	5
		2025/09/01 ~ 2025/09/22	Management Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	6
		2025/09/23	President's Office	Prohibition of insider trading and legal liability for violating regulations/ Advocacy of Corporate Ethical Management Practice Cases	1.0	7
		2025/10/01 ~ 2025/10/15	Management Office	Corporate Governance: Ethical Management Concept Advocacy	0.5	7
		2025/11/14	Finance and Accounting Department	Advocacy of Corporate Ethical Management Practice Cases	0.5	6
		2025/07/25	Securities & Futures Institute (SFI)	2025 Advocacy and Briefing Session on Legal Compliance for Insider Equity Trading	3.0	1

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Evaluation item	Status (Note)
	Yes	No	Summary description
			2025/09/26	Securities & Futures Institute (SFI)	2025 Advocacy Session on the Prevention of Insider Trading	3.0	4
			2025/10/31	Securities & Futures Institute (SFI)	2025 Advocacy and Briefing Session on Legal Compliance for Insider Equity Trading	3.0	5
III. Operation of the Company’s Reporting System
(I) Has the Company put in place a specific whistleblowing and reward system, established a convenient reporting channel, and assigned appropriate personnel to deal with whistleblowing?
(II) Has the Company established standard operating procedures for accepting complaints, follow-up measures to be taken after the investigation is	V		(I) The Company has established and announced an independent internal reporting mailbox on the Company’s website and internal website for use by the Company’s personnel, and has assigned the Audit Office as the responsible unit. For reports of dishonesty or misconduct, a bonus of up to NT$3,000 will be given according to the seriousness of the report. Insiders making false or malicious accusations shall be subject to disciplinary action and shall be dismissed if the circumstance are serious.
(II) In accordance with the provisions of Article 23 of the Company’s “Ethical Corporate Management Best Practice Principles” and Article 21 of the “Behavioral Guidelines for Ethical Management Operating Procedures”, records are					No major deviation

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Evaluation item	Status (Note)			Deviation from Ethical Corporate Management Best-Practice Principles for TWSE/TPEX Listed Companies and causes thereof
	Yes	No	Summary description
completed, and relevant confidentiality mechanisms?

(III) Has the Company taken measures to protect whistleblowers from retaliation due to reporting? | V | | kept and preserved for the acceptance, investigation process, and results of whistleblowing cases. The identity and content of the whistleblower shall be kept strictly confidential. If major violations are found, a report shall immediately be made and notification given to the independent director in writing. There were no such instances in the Company in 2025.

(III) In accordance with the provisions of Article 23 of the Company’s “Ethical Corporate Management Best Practice Principles” and Article 21 of the “Behavioral Guidelines for Ethical Management Operating Procedures”, the identity of the whistleblower and the content of the whistleblowing shall be kept confidential, and the whistleblower shall not be subject to improper treatment for whistleblowing. | |
| IV. Strengthening Information Disclosure Has the Company on its website and on the Market Observation Post System, disclosed the content and promotion effectiveness of its Ethical Corporate Management Best Practice Principles? | V | | The Company has formulated the Ethical Corporate Management Best Practice Principles, and after reporting to the shareholders’ meeting, relevant information is disclosed on the Company’s website and the Market Observation Post System.

The Company discloses its ethical management policies and implementation thereof in its internal rules, annual reports, on the company’s websites, and in other promotional materials, and makes timely announcements of the policies in events held for outside parties such as product launches and investor press conferences, in order to make its suppliers, customers, and other | No major deviation |

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Evaluation item	Status (Note)
	Yes	No	Summary description
			business-related institutions and personnel fully aware of its principles and rules for ethical management. Sincerity and Diligence stands as the Company's most important core value and business philosophy. Employees must abide by clear ethical standards and conduct of character with commitments to the original manufacturers, customers, employees, shareholders, and society, and do their utmost to take the interests of all related parties into account.
V. If the Company has established the Ethical Corporate Management Best Practice Principles in accordance with the “Ethical Corporate Management Best Practice Principles for TWSE/GTSM Listed Companies”, please describe the difference between its operation and the principles: The Company has established the Ethical Corporate Management Best Practice Principles and complies with laws and regulations, and there are no major differences.
VI. Other information that enables a better understanding of the Company’s ethical corporate management: (for example, the Company’s review and revision of the Ethical Corporate Management Best Practice Principles, etc.):
1. The Company has formulated the “Ethical Corporate Management Best Practice Principles” and “Procedures for Ethical Management and Guidelines for Conduct”. In order to align it with the establishment of the Audit Committee to replace supervisors, adjustments were made to the relevant content with approval of the Board of Directors on March 22, 2022, and it was reported to the shareholders’ meeting on June 14, 2022.
2. The Company has formulated the “Management Procedures for the Prevention of Insider Trading”, prescribing directors, managers, and employees not to disclose financial and business information related to the Company that has a material impact on the price of the Company’s stock, or information that has a significant impact on the investment decisions of legitimate investors. Within eighteen hours of the news being withdrawn or made public, they are not allowed to buy or sell the Company’s stocks listed on the market or traded in the business premises of securities companies or other securities with an equity nature.
3. Effectively implementing relevant regulations on corporate governance, establishing laws and regulations, internal control and audit

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Evaluation item	Status (Note)
	Yes	No	Summary description
systems, risk management mechanisms, strengthening the function of the board of directors, playing the role of supervisor, respecting the rights and interests of stakeholders, and improving the transparency of information.
4. The audit office conducts regular and irregular audits on various departments, makes forward improvement suggestions and tracks the improvement situation.
5. The Company has assigned specific personnel as permanent contact persons for communication with customers to keep track of the changes of customers. The ethical management of both sides is ensured through the thorough mechanism. Also, we have always paid attention to the laws and regulations related to ethical management, thereby reviewing and improving our relevant bylaws to enhance the effectiveness of the Company's ethical management.

(VII) Other important information that is sufficient to enhance the understanding of corporate governance and operational conditions must be disclosed together:

In order to establish a good internal material information processing and disclosure mechanisms of the Company, and to strengthen the prevention of insider trading, protect investors, and safeguard the rights and interests of the Company, the Company has formulated the "Procedures for Handling Material Inside Information" and "Management Procedures for the Prevention of Insider Trading" for insiders to follow.
The Company's website has a corporate governance section providing corporate governance-related regulations for reference by internal and external parties, and which disclose important information in a timely manner.
Please refer to the investor information/corporate governance related information on the Company's website for details (http://www.welltend.com.tw)

(VIII) Implementation status of the internal control system should be disclosed in the following matters:

Statement of Internal Control: Please refer to the Internal Control System Declaration published on the Market Observation Post System (MOPS) at the following URL: https://mopsov.twse.com.tw/mops/web/t06sg20
If a CPA is retained for the conduct of the internal audit system, disclose the Auditor's Report: https://mopsov.twse.com.tw/mops/web/t06hsg20

(IX) In the most recent year and as of the date of publication of the annual report, important resolutions of the shareholders' meeting and Board of Directors: Important Resolutions and Implementations of the 2025 General Meeting of Shareholders:

Date	Resolution	Implementation
2025/6/16	Approval of the 2024 business report and financial statements.	Implemented following the meeting's approval
	Approval of the 2024 profit distribution	The resolution was completed to set the ex-dividend reference date as October 5, 2025. The distribution and payment of cash dividends and stock dividends were completed on October28, 2025.

In 2025 and as of the printing date of the annual report, important resolutions of the Board of Directors:

Date	Important resolution
2025/01/14	1. Approved the company provides a financing endorsement guarantee for our subsidiary—Celeriaise Technology Corporation
2. Approved the Remuneration Committee's deliberation on the distribution of directors and managers' bonuses in 2024
3. Approved the Remuneration Committee's deliberation on the manager positions.
2025/03/11	1. Approved the Company's 2024 Internal Control System Statement.
2. Approved the 2024 self-assessed consolidated financial reports
2025/03/26	1. Approval the restatement of correction of financial reports from 2021Q1 to 2024Q2
2. Approval the restatement of Consolidated Financial Statements for 2024Q3
3. Approved the review of the Company's 2024 employee remuneration, distribution of directors' and supervisors' remuneration, new manager positions, and remuneration changes.
4. Approved the Company's 2024 annual business report and financial statements.
5. Approved the Company's 2024 profit distribution proposal.
6. Approved the Company's 2024 profit distribution cash dividend proposal.
7. Approval of Amendments to the Company's "Internal Control Procedures" and Definition of Scope for Entry-Level Employees
8. Approval of Proposed Amendments to the Company's "Internal Control System"
9. Approved the amendment to the Articles of Incorporation
10. Approved the application for a working capital loan from CTBC Bank
11. Approval of Nomination Period, Number of Positions, and Submission Locations for Director and Independent Director Candidates
12. Approval of Full Re-election of Directors (Including Independent Directors)
13. Approval of Board-Nominated and Audited Director and Independent Director Candidate List
14. Approved the release Directors from Non-competition restrictions
15. Approved the establishment of the time, venue, and agenda for the 2025 General Meeting of Shareholders.

Date	Important resolution
2025/05/12	1. Approved the Company’s consolidated financial reports of 2024 Q1.
2. Approval of Proposed Amendments to the Company's "Internal Control System"
3. Approved the application for a working capital loan from the Shipai Branch of First Commercial Bank.
4. Approval of Classification of Overdue Receivables Beyond Normal Credit Period as Non-Financing Transactions
5. Approval of Appointment of Non-Certified Public Accountant for Internal Control System Project Review
6. Approval of Change in Shareholders' Meeting Venue
7. Approved the review of salary for managerschanges by the Remuneration Committee of the Company.
2025/05/21	1. To safeguard the Company’s credit and protect shareholders’ rights and interests, the Company intends to repurchase its own shares for cancellation.
2025/06/16	1. Proposal for the Election of a New Chairperson of the Board
2025/08/12	1. Proposal for the Company’s Financial Report for the Second Quarter of 2025
2. Review of the Group’s accounts receivable overdue by more than three months beyond the normal credit terms, with a proposal to reclassify such balances as non-loan in nature.
3. Proposal for the Cancellation of the Company’s Sixth Share Repurchase and the Determination of the Capital Reduction Record Date.
4. Proposal for the Correction of the Company’s Internal Control System Statement for the Year 2024
5. Proposal for the Appointment of Members to the Compensation Committee
6. Proposal for the Completion of the Company’s 2024 Sustainability Report
2025/09/05	1. Proposal Regarding the Company’s Internal Control System Statement from January 1, 2024 to March 31, 2025 and the Internal Control Project Review Report Issued by EY
2. Proposal for Determining the Remuneration of the Company’s Independent Directors
3. Proposal for the Compensation Committee’s Review of Executive Remuneration Allocation for Fiscal Year 2024
2025/11/12	1. Proposal for the Company’s Consolidated Financial Statements for the Third Quarter of 2025
2. Proposal for Submission of the Company’s Internal Audit Plan for Fiscal Year 2026
3. Proposal for the Audit Fee Review by the Certified Public Accountant for Fiscal Year 2026
4. Proposal for the Revision of the Company’s Internal Control System
5. Discussion on the Company’s Business Plan and Future Operational Directions for Fiscal Year 2026
6. Discussion on the Company’s Budget for Fiscal Year 2026
2026/02/10	1. Proposal to provide endorsement and guarantee for financing to the Company’s subsidiary, Zhan Sheng Information Co., Ltd.
2. Proposal to amend the Company’s “General Guidelines for the Pre-Approval Policy on Non-Assurance Services Provided by the Attesting CPA Firm.
3. Proposal for the Company to make a capital increase in its subsidiary, Hong Yi Co., Ltd.
4. Proposal for the distribution of 2025 bonuses to directors and managers as reviewed by the Remuneration Committee.

Date	Important resolution
	5.Proposal for the salary adjustment of managers as reviewed by the Remuneration Committee.
2026/03/11	1.Proposal for the distribution of directors’ remuneration and employees’ compensation for the year 2025.
2.Proposal to approve the 2025 Business Report and Financial Statements of the Company.
3.Proposal for the 2025 earnings distribution.
4.Proposal for the distribution of cash dividends from the 2025 earnings.
5.Proposal to approve the 2025 Internal Control System Statement.
6.Proposal to apply for a working capital loan from CTBC Bank.
7.Proposal to change the attesting CPAs of the Company.
8.Proposal for the salary of newly appointed manager(s) as approved by the Remuneration Committee.
9.Proposal to set the date, venue, and agenda for the 2026 Annual General Meeting of Shareholders.

(X) In the most recent year and as of the date of publication of the annual report, the major contents of the opposition to or qualified opinions expressed by directors or supervisors about the significant resolutions passed by the Board of Directors that have been any recorded or declared in writing: None.

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IV.Information on CPA professional fees:

Information on payment to CPAs of the Company
Unit: NT$ thousand

Name of CPA firm	CPA audit period	Name of Independent Auditor	Auditing fee	Non-auditing fee	Total	Remarks
KPMG Taiwan	2025/01/01 ~ 2025/12/31	Xin Yu Ting	5,061	550	5,611	Non-audit fees service content : Professional fees for the audit of the corporate income tax return and the issuance of the reasonableness opinion on treasury share repurchase.
	2025/01/01 ~ 2025/12/31	Yiu-Kwan Au

(I) If the accounting firm is changed and the accounting fees during the year when the accounting firm is replaced are less than the previous year, the amount of audit fees before and after the replacement should be disclosed and reasons thereof: No such situation.
(II) If the audit fees are reduced by more than $10\%$ compared with the previous year, the amount, proportion and reasons for the reduction in the audit fees shall be disclosed: No such situation.

V. Information on change in accountants: If the Company has changed its accountants in the last two years and thereafter, the following should be disclosed:

(I) About previous CPAs

Date of change	March 11, 2026
Reason of change and description	Due to adjustments of the internal positions of KPMG, the CPAs changed from Xin Yu Ting and Yiu-Kwan Au to Yi-Wen Wang and Xin Yu Ting from 2026 Q1.
Description on whether or not the appointer or CPA terminated or refused the appointment	Contractual party Status		Accountant	Appointer
	Voluntary termination of appointment		-	-
	No longer accepted (continued) appointment		-	-
Comments and reasons for audit reports other than unqualified opinions issued in the last two years	None
Whether there is any disagreement with the issuer	Yes		Accounting principle or practice
			Financial statement disclosures
			Audit scope or step
			Others

	None	V
	Explanation
Other disclosures (contents required for disclosure according to Subparagraphs 1-4 to 1-7 of Paragraph 6 of Article 10 of this Standard)	None

(II) About succeeding CPAs

Firm Name	KPMG Taiwan
Name of CPAs	CPA Yi-Wen Wang and CPA Xin Yu Ting
Date of appointment	March 11, 2026
Accounting treatment methods or accounting principles for specific transactions, and advisory matters and results that may be issued for financial reporting prior to appointment	Not applicable
Written opinions of succeeding CPAs different from opinions of previous CPAs	Not applicable

(III) Former accountants' reply to Article 10, Subparagraph 6, Item 1 and item 2-3 of this Standard: None.

VI. Where the Company's chairperson, president, or any managerial officer in charge of finance or accounting matters has in the most recent year held a position at the accounting firm of its certified public accountant or at an affiliated enterprise of such accounting firm, the name and position of the person, and the period during which the position was held, shall be disclosed: No such situation.

115 -

VII. In the most recent year and as of the date of publication of the annual report, information about the shares transferred by and changes to the shares pledged by the directors, supervisors, managers and the shareholders holding more than 10% of shares:

(I) Changes in equity of the Directors, Managers and major shareholders :

Occupational title	Name	2025		In current period to April 19,2026
		Change in the quantity of shareholding	Change in the quantity of shares under lien	Change in the quantity of shareholding	Change in the quantity of shares under lien
Chairman	Yun-Teng Chang	0	0	0	0
Director	Hsuan-Bin Kuo	0	0	0	(150,000)
Director	Hung-Liang Hsieh	0	0	0	0
Director	Kuei-Yu Chang	0	0	0	0
Director	Hsiu-Li Chen	0	0	0	0
Director	Ming-Jie Cheng (Note 1)	0	0	0	0
Director (Note 2)	Year Jan Industrial Co., Ltd.	0	0	0	0
more than 10% of the shares
Independent Director	Chang-Kuo Feng	0	0	0	0
Independent Director	Ching-Ju Wu	0	0	0	0
Independent Director	HSAN-AU WU (Note 1)	0	0	0	0
Independent Director	Meng-Chung Wu (Note 2)	0	0	0	0
President	Jia-Xiang Lin	0	0	0	0
Business Group General Manager	Yun-Teng Chang	0	0	0	0
Senior Vice President	Yu-Da Xin (Note 3)	0	0	0	0
Business Unit General Manager	Zhi-Xian Zhu	0	0	(70,030)	0
Vice President	Chen, Bao-Ruei (Note 4)	0	0	0	0
Financial Supervisor	Wen-Pin Chen	0	0	0	0
Associate Manager	Jheng-Rong Chang	0	0	0	0
Associate Manager	Jheng Wun-Yi	0	0	0	0
Associate Manager	Chang, Cheng-Yu	0	0	0	0
Corporate Governance Officer	Yi-Lun Pan	0	0	0	0
Special Assistant	Kuei-Yu Chang	0	0	0	0
Special Assistant	Jhao, Dian-Chong (Note 5)	0	0	0	0

Note1: Took office on June 16, 2025.
Note2: Dismissed on June 16, 2025.
Note3: Dismissed on August 31, 2025.
Note4: Dismissed on February 11, 2025.
Note5: Took office on March 2,2026.

(II) Information about the assignees of shares who are related parties: No such situation.

(III) Information about the pledges of shares who are related parties: No such situation.

| Name
(Note 1) | Reason for change in lien
(Note 2) | Date of the change | Counterparties of transactions | The relation between the counterparties and the Company, Directors, Managers, and shareholders holding more than 10% of the shares issued by the Company. | Quantity of shares | Proportion of share-holding (%) | Proportion under lien (%) | Amount of lien (redemption) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Hsuan-Bin Kuo | Redemption | 2026.1.6 | FIRST COMMERCIAL BANK SHI PAI BRANCH | None | 150,000 | 0.56% | 71.70% | N/A |

Note 1: Put down the Directors, Managers and shareholders holding more than 10% of the shares issued by the Company.
Note 2: Put down pledge under lien or redemption.

117 -

VIII. Information about the relationships among top ten shareholders, such as related parties, spouses or relatives within the second degree of kinship

Information on the relation of the top 10 shareholders by proportion of shareholding

Name	Holding of share by the person		Quantity of shareholding by spouse and underage children		Joint holding of share in the name of a third party		If the top 10 shareholders by proportion of shareholding are related parties, spouse, kindred within the 2nd tier to one another, specify the names and relation.		Remark
	Quantity of shares	Proportion of shareholding	Quantity of shares	Proportion of shareholding	Quantity of shares	Proportion of shareholding	Title (or name)	Relation
Year Jan Industrial Co., Ltd.	11,152,634	11.75%	0	0.00%	0	0.00%	JIA YU INVESTMENT CO. LTD	same person in charge	-
Representative: JHANG KE JIN CYUE	10,300	0.01%	0	0.00%	0	0.00%	JHANG KAI YA CHANG KUEI YU YUN TENG CHANG	first degree relative	-
JIA YU INVESTMENT CO. LTD	9,485,167	10.00%	0	0.00%	0	0.00%	Year Jan Industrial Co., Ltd.	same person in charge	-
Representative: JHANG KE JIN CYUE	10,300	0.01%	0	0.00%	0	0.00%	JHANG KAI YA CHANG KUEI YU YUN TENG CHANG	first degree relative	-
JU SHENG INVESTMENT CO. LTD	9,381,241	9.89%	0	0.00%	0	0.00%	None	None	-
Representative: WANG SHENG JHONG	0	0.00%	0	0.00%	0	0.00%	None	None
Wei Yi Investment Co., Ltd.	7,792,774	8.21%	0	0.00%	0	0.00%	None	None	-
Representative: KO YU I	1,462,008	1.54%	0	0.00%	0	0.00%	None	None	-
SHIH CHIEH WEI CO. LTD	7,785,421	8.20%	0	0.00%	0	0.00%	CHANG KUEI YU	SHIH CHIEH WEI CO. LTD Representative	-
Representative: CHANG KUEI YU	1,974,973	2.08%	210,000	0.22%	0	0.00%	JHANG KAI YA CHANG KUEI YU	second degree relative	-
							JHANG KE JIN CYUE	first degree relative
YUN TENG CHANG	3,230,492	3.40%	27,810	0.03%	0	0.00%	JHANG KAI YA	second degree relative	-
							CHANG KUEI YU	first degree relative
							JHANG KE JIN CYUE
KE YOU FEN	2,781,000	2.93%	0	0.00%	0	0.00%	None	None	-
JHANG KAI YA	2,266,279	2.39%	0	0.00%	0	0.00%	YUN TENG CHANG	second degree relative	-
							CHANG KUEI YU	first degree relative
							JHANG KE JIN CYUE
CHANG KUEI YU	1,974,973	2.08%	210,000	0.22%	0	0.00%	YUN TENG CHANG	second degree relative	-
							JHANG KAI YA	first degree relative
							JHANG KE JIN CYUE	first degree relative
							SHIH CHIEH WEI CO. LTD	SHIH CHIEH WEI CO. LTD Representative
KO YU I	1,462,008	1.54%	0	0.00%	0	0.00%	Wei Yi Investment Co., Ltd.	Wei Yi Investment Co., Ltd. Representative	-

118 -

IX. The total number of shares and total equity stake held in any single enterprise by the Company, its directors and supervisors, managerial officers, and any companies controlled either directly or indirectly by the Company:

Comprehensive Shareholding Ratios
December 31, 2025/Unit: Shares; %

Investees (Note)	The Company's investment		Investment by directors, supervisors, managers and directly or indirectly controlled businesses		Comprehensive investment
	Number of shares	Shareholding percentage	Number of shares	Shareholding percentage	Number of shares	Shareholding percentage
A Team Tech Inc.	500,000	100%	-	-	500,000	100%
JIUN TAI CORPORATION LIMITED	66,160,000	100%	-	-	66,160,000	100%
Celeraise Investment Limited	50,299,832	99.9997%	168	0.0003%	50,300,000	100%
Celeraise Technology Corporation	3,000,000	100%	-	-	3,000,000	100%
Leadpak Industrial Co., Ltd.	3,000,000	100%	-	-	3,000,000	100%
Yield Profit International Enterprise Limited	-	-	15,600,000	100%	15,600,000	100%
Jet Success Technology Development Limited	-	-	7,800,000	100%	7,800,000	100%
Minshi Computer Technology (Shanghai)Co., Ltd.	-	-	-	100%	-	100%
Celeraise (Shanghai)Electronic Co., Ltd.	-	-	-	100%	-	100%
Kunshan Celeraise Electronic Co., Ltd.	-	-	-	100%	-	100%
Shenzhen Celeraise Electronic Co., Ltd.	-	-	-	100%	-	100%
Zhan Mao (Huizhou) Electronic Co., Ltd.	-	-	-	100%	-	100%
Celeraise Electronic Corporation (Philippines)	399,995	99.995%	5	0.005%	400,000	100%
Celeraise (Thailand) Co., Ltd.	18,274,997	99.9997%	3	0.0003%	18,275,000	100%
KING HONG CO., LTD.	510,000	51%	-	-	510,000	51%
Welltrend Technology Co., Ltd.	-	-	1,080,000	90%	1,080,000	90%
HONG YI CABLE CO., LTD	1,560,000	52%	-	-	1,560,000	52%
CELERAISE ELECTRONICS INDIA PRIVATE LIMITED			6,755,000	70%	6,755,000	70%

Note: Investment made by the Company using the equity method.

Three.

Status of Fundraising

I. Capital and Shares

(I) Sources of equity:

(1)

Unit: Shares/NT$ thousand

Year Month	Issues (Bulldog)	Authorized share capital		Paid-in capital		Notes
		Number of shares	Amount	Number of shares	Amount	Source of share capital	Property other than cash contributed as equity capital	Others
1993/6	10	1,000,000	10,000	1,000,000	10,000	Cash establishment	None	-
1997/6	10	4,000,000	40,000	4,000,000	40,000	Cash capital increase 30,000	None	-
1998/6	10	24,000,000	240,000	9,000,000	90,000	Cash capital increase 50,000	None	-
1998/8	10	24,000,000	240,000	10,000,000	100,000	Cash capital increase 10,000	None	-
1999/2	10	24,000,000	240,000	15,000,000	150,000	Cash capital increase 50,000	None	-
1999/5	27	24,000,000	240,000	18,000,000	180,000	Cash capital increase 30,000	None	-
1999/7	10	24,000,000	240,000	23,040,000	230,400	Capitalization of retained earnings 50,400	None	1999/6/30 (1999)Tai-Cai-Zheng-(I)No. 57622
1999/12	18	40,000,000	400,000	28,000,000	280,000	Cash capital increase 49,600	None	1999/11/6 (1999)Tai-Cai-Zheng-(I)No. 97059
2000/7	10	60,000,000	600,000	40,650,000	406,500	Capitalization of retained earnings and capitalization of capital reserves 126,500	None	2000/7/12 (2000)Tai-Cai-Zheng-(I)No. 59969
2001/5	10	110,000,000	1,100,000	66,272,800	662,728	Capitalization of retained earnings and capitalization of capital reserves 256,228	None	2001/5/23 (2001)Tai-Cai-Zheng-(V)No. 132164
2002/1	92.9	110,000,000	1,100,000	66,387,472	663,875	Exchange of corporate bonds for new shares 1,147	None	2002.01.09 Jing-Shou-Shang-Zi No. 09101005350
2002/3	106.25	110,000,000	1,100,000	68,601,376	686,014	Transferee company to issue new shares 22,139	None	2002/3/19 (2002)Tai-Cai-Zheng-(I)-Zi No. 109910
2002/5	91.10	110,000,000	1,100,000	70,486,624	704,866	Exchange of corporate bonds for new shares 18,852	None	2002.05.03 Jing-Shou-Shang-Zi No. 09101155350
2002/9	10	150,000,000	1,500,000	95,770,611	957,706	Capitalization of retained earnings 252,840	None	2002/8/12 (2002)Tai-Cai-Zheng-Yi-Zi No. 0910144734
2003/6	10	150,000,000	1,500,000	101,082,505	1,010,825	Capitalization of retained earnings 53,118	None	2003/6/27 (2003)Tai-Cai-Zheng-Yi-Zi No. 0920128570

Year Month	eoud Buns	Authorized share capital		Paid-in capital		Notes
		Number of shares	Amount	Number of shares	Amount	Source of share capital	Property other than cash contributed as equity capital	Others
2004/4	13.95	270,000,000	2,700,000	114,523,005	1,145,230	Exchange of corporate bonds for new shares 134,405	None	2004.04.12 Jing-Shou-Shang-Zi No. 09301057370
2005/10	0.8	270,000,000	2,700,000	245,023,005	2,450,230	Private placement of common shares 130,500 (Note 6)	None	2005.10.28 Jing-Shou-Shang-Zi No. 09401216310
2006/8	10	270,000,000	2,700,000	24,502,300	245,023	Capital reduction 2,205,207	None	2006.8.1 Fu-Jian-Shang-Zi No. 09580305010
2007/2	10	270,000,000	2,700,000	38,116,492	381,165	Merger 136,142	None	2007.2.2 Fu-Jian-Shang-Zi No. 09680621310
2007/2	9.4	270,000,000	2,700,000	51,059,407	510,594	Private placement 129,429 (Note 1)	None	2007.2.14 Jing-Shou-Shang-Zi No. 09601036080
2007/4	9.4	270,000,000	2,700,000	53,259,407	532,594	Private placement 22,000 (Note 1)	None	2007.4.24 Jing-Shou-Shang-Zi No. 09601088370
2008/4	9.4	270,000,000	2,700,000	83,259,407	832,594	Private placement 300,000 (Note 1)	None	2008.4.11 Jing-Shou-Shang-Zi No. 09701086310
2009/9	10	270,000,000	2,700,000	108,259,407	1,082,594	Private placement 250,000 (Note 1)	None	2009.09.24 Jing-Shou-Shang-Zi No. 09801220390
2015/9	10	270,000,000	2,700,000	107,959,407	1,079,594	Treasury shares to reduce capital 3,000	None	2015.09.04 Jing-Shou-Shang-Zi No. 10401184710
2016/8	10	270,000,000	2,700,000	97,163,467	971,634	Cash capital reduction 1,079,591	None	2016.08.18 Jing-Shou-Shang-Zi No. 10501199160
2017/2	10	270,000,000	2,700,000	95,813,467	958,135	Treasury shares to reduce capital 13,500	None	2017.03.07 Jing-Shou-Shang-Zi No. 10601029310
2020/7	10	270,000,000	2,700,000	94,000,000	940,000	Treasury shares to reduce capital 18,135	None	2020.07.06 Jing-Shou-Shang-Zi No. 10901110120
2021/1	10	270,000,000	2,700,000	93,000,000	930,000	Treasury shares to reduce capital 10,000	None	2022.01.17 Jing-Shou-Shang-Zi No. 11101008880
2022/9	10	270,000,000	2,700,000	95,790,000	957,900	Capitalization of retained earnings 27,900	None	2022.09.20 Jing-Shou-Shang-Zi No. 11101176680
2022/9	10	270,000,000	2,700,000	95,890,000	958,900	Capitalization of employee compensation 1,000	None	2022.09.20 Jing-Shou-Shang-Zi No. 11101176680
2025/9	10	270,000,000	2,700,000	94,890,000	948,900	Treasury shares to reduce capital 10,000	None	2025.09.12 Jing-Shou-Shang-Zi No.11430134440

Note: The private placement was completed by the supplementary public offering and declared effective on May 8, 2013, by the Financial Supervisory Commission as per Letter Jin-Guan-Zheng-Fa-Zi No. 1020016192.

(2)

Class of shares	Authorized share capital			Notes
	Outstanding shares	Unissued shares	Total
Common stock	94,890,000	175,110,000	270,000,000	Shares of TWSE-listed companies

(3) Information concerning the collective reporting system: Not applicable.

(II) List of Dominant Shareholders :

April 19, 2026

Shares Names of Dominant Shareholders	Quantity of shareholding	Proportion of shareholding
Year Jan Industrial Co., Ltd.	11,152,634	11.75%
CHIA YU Industrial Co., Ltd.	9,485,167	10.00%
CHU SHENG Industrial Co., Ltd.	9,381,241	9.89%
Wei Yi Investment Co., Ltd.	7,792,774	8.21%
Shih Chieh Wei Co., Ltd.	7,785,421	8.20%
Yun-Teng Chang	3,230,492	3.40%
YU-FEN KO	2,781,000	2.93%
KAI-YA CHANG,	2,266,279	2.39%
Kuei-Yu Chang	1,974,973	2.08%
KO YU I	1,462,008	1.54%

(III) Company dividend policy and implementation status:

Dividend policy as set out in the Articles of Incorporation:

In response to the growth of operations and investment needs, the Company has adopted the following dividend distribution principles at this stage:

The Company is in a period of business growth. The dividend policy depends on factors such as the Company's current and future investment environment, capital needs, domestic and foreign competition conditions, and capital budgets, taking into account the interests of shareholders, balancing dividends, the Company's long-term financial planning, and so on. In accordance with the provisions of Article 240, Paragraph 5 of the Company Act, the Company authorizes the Board of Directors to pay dividends and bonuses for all or part of the legal reserve and additional paid-in capital as provided for in Article 241, Paragraph 1 of the Company Act per resolution passed by the majority of directors present at a Board meeting attended by more than two thirds of the directors. The dividends and bonuses shall be paid by way of issuing cash, and it shall be reported to the shareholders' meeting. Shareholders' dividends may be distributed in cash or stock, and shareholder dividends are to be distributed to shareholders based on 0-80% of the distributable surplus for the year. The proportion of cash dividend distribution shall be no less than 10% of the total dividends. However, the cash dividend distribution ratio

can still be adjusted according to the operating conditions of the current year.

Proposed dividend distribution for presentation to this year's shareholders' meeting:

The Company refers to the distribution of dividends in the past years, and in accordance with the Company's Articles of Incorporation, the ratio of cash dividend distribution should in principle not be less than 10% of total dividends.

The Company's earnings distribution for the year 2025 was approved by the Board of Directors on March 11, 2026.

Cash dividends to shareholders in the amount of NT$56,934,000 were approved, representing NT$0.6 per share.

The Board of Directors was authorized to determine the ex-dividend record date and the payment date.

(IV) The influence of stock dividends planned to the paid in the shareholders' meeting of this year on the operating performance and earnings per share of the Company: Not applicable.

(V) Remuneration of employees and directors:

(1) The percentage or scope of compensation for employees and directors as set out in the Articles of Incorporation:

If the Company has a profit for the year no less than 1% and no more than 10% shall be allocated for employee compensation by a resolution of the Board of Directors and in the form of stock or cash distributions. Distribution recipients are to include employees of affiliated companies who meet certain conditions. Out of the aforementioned profit amount of the Company, no more than 3% shall be allocated as director remuneration by a resolution of the Board of Directors.

Employee compensation and directors' compensation distribution proposals shall be reported to the shareholders' meeting.

However, when the Company still has accumulated losses, an amount for compensation should first be reserved before the remuneration of employees and the remuneration of directors is allocated according to proportions given in the first paragraph.

(2) The accounting of the difference between the amounts calculated on the basis of the estimation of the remuneration to the employees and directors, the calculation of shares for paying stock dividends to the employees as remuneration and the actual amount paid: No difference.

(3) Remuneration distribution approved by the Board of Directors:

Distribution of employee remuneration and director remuneration in cash or stock: The Company's 2025 distribution of earnings was approved by resolution of the Board of Directors on March 11, 2026, with the distribution as follows:

Unit: NT$ dollar

| Distribution status
Distribution item | Board of Directors distribution amount | Estimated amount of recognized expenses for the year | Difference | Reason for difference |
| --- | --- | --- | --- | --- |
| Employee compensation - cash | 2,000,000 | 2,000,000 | - | No difference |
| Compensation of directors-cash | 2,000,000 | 2,000,000 | - | No difference |
| Total | 4,000,000 | 4,000,000 | - | No difference |

The amount of employee bonuses distributed by stocks and its proportion to the total after-tax net profit and total employee bonuses in the parent company-only financial report for the current period: No distribution of employee remuneration by stock is planned this year, so this is not applicable.

(4) The actual payment of remuneration to the employees, directors, and supervisors in the previous year (including the number of distributed shares, amounts, and stock price); if there is a difference with the recognized amount of remuneration for employees, directors, and supervisors, the amount of the difference, the reasons and the handling should be stated:

The Company approved by resolution of the Board of Directors on March 26, 2025, and reported to the shareholders meeting on June 16, 2025; its distribution was as follows:

Unit: NT$ dollar

| Distribution status
Distribution item | Board of Directors distribution amount | Estimated amount of recognized expenses for the year | Difference | Reason for difference |
| --- | --- | --- | --- | --- |
| Employee compensation - cash | 3,000,000 | 3,000,000 | - | No difference |
| Compensation of directors and supervisors-cash | 3,000,000 | 3,000,000 | - | No difference |
| Total | 6,000,000 | 6,000,000 | - | No difference |

(VI) Repurchases of shares by the Company:

(1) Repurchases of shares by the Company (already completed):

April 30, 2026

Repurchase instance number (Note)	1st instance	2nd instance	3rd instance
Purpose of repurchase	Shares transferred to employees	Shares transferred to employees	Maintain company credit and shareholders' rights and benefits
Repurchase period	2013.12.27 - 2014.2.24	2014.11.4 - 2014.12.27	2015.7.9 - 2015.9.8
Price range of repurchase	NT$8.33 - NT$16.79	NT$8.51 - NT$18.75	NT$8.51 - NT$18.75
Type and quantity of repurchased shares	Common stock 1,500,000 shares	Common stock 2,000,000 shares	Common stock 300,000 shares
Type and quantity of repurchased shares (after capital reduction/Note 1)	Common stock 1,350,000 shares	Common stock 1,800,000 shares	-
Amount of repurchased shares	NT$20,148,847	NT$26,019,295	NT$3,315,805
Ratio of repurchases to scheduled repurchases for the amount of repurchased shares (%)	100%	100%	100%
Number of shares canceled or transferred	1,350,000 shares	1,800,000 shares	300,000 shares
Accumulated shares held	0 shares	0 shares	0 shares
Shares cumulatively held to total shares authorized for issuance (%)	0%	0%	0%

Note 1: The Company undertook a 10% cash capital reduction in 2016.

Repurchases of shares by the Company (already completed)

April 30, 2026

Repurchase instance number (Note)	4th instance	5th instance	6th instance
Purpose of repurchase	Shares transferred to employees	Maintain company credit and shareholders' rights and benefits	Maintain company credit and shareholders' rights and benefits
Repurchase period:	2018.11.9 - 2019.1.7	2020.3.20 - 2020.5.19	2025.5.22 - 2025.7.21
Price range of repurchase	NT$9.31 - NT$20.52	NT$7.42 - NT$21.80	NT$13.09 - NT$26.96
Type and quantity of repurchased shares	Common stock 1,000,000 shares	Common stock 1,813,467 shares	Common stock 1,000,000 shares
Amount of repurchased shares	NT$14,261,733	NT$21,427,637	NT$17,686,097
Ratio of repurchases to scheduled repurchases for the amount of repurchased shares (%)	100%	60.45%	100%
Number of shares canceled or transferred	1,000,000 shares	1,813,467 shares	1,000,000 shares
Accumulated shares held	0 share	0 share	0 share
Shares cumulatively held to total shares authorized for issuance (%)	0%	0%	0%

(2) Repurchases of shares by the Company (still underway): No such situation.

II. Issuance of corporate bonds (including overseas corporate bonds): None.
III. Issuance of preferred shares: None.
IV. Issuance of overseas depository receipts: None.
V. Issuance of employee stock options: None.
VI. Handling of restricted employee shares: None.
VII. Handling of mergers and acquisitions or transfers of shares of other companies to issue new shares: None.
VIII. Matters to be recorded in the implementation of fund utilization plans: None.

126 -

Four.

Overview of Operations

I. Business content:

(I) Business scope:

The Company's business scope:

(1) Computers, home appliances, automobiles, business equipment related components, cable sets, cables, connectors, research and development, production and sale of electronic components, and other products.

(2) Computer software and hardware sales, computer system and peripheral integration and sales, system construction, import and maintenance services.

Main sources of operating revenue and revenue distribution:

The domestic consumption market continues to develop and brands, manufacturing and related industries have taken advantage of this trend. In addition to developing connectors related to electronic products, China's major domestic manufacturers also understand the ups and downs of electronic products, and red ocean markets have low barriers to entry. On the other hand, China's strong domestic demand for home appliances, the automobile market, and even the development needs of the aerospace industry also provide a good growth environment for related businesses. Through cooperation with automobile brand manufacturers or the acquisition of foreign technical production capacity, we can take advantage of these trends to enter the highly profitable automotive connector market.

Main sources of operating revenue	Revenue distribution
Cables and connectors	61.88%
Computer information system integration and maintenance services	38.12%
Total	100.00%

The Company's current products and services:

(1) The Company primarily constitutes a professional manufacturer that manufactures and sells cables and related component products. They are mainly used in industries such as information products, consumer electronics products, communication systems, home appliances, game consoles, automation equipment, automotive multimedia, and transactional machines.

The Company produces diversified products and provides the best service quality to become the preferred supplier of customers. In recent years, we have also aimed at the application of smart home appliances, medical care, the cloud, and automotive wiring harnesses. We cooperate with leading Japanese manufacturers to enter the relevant supply chains and provide high-quality products from major brand manufacturers in Asia.

(2) Computer hardware-related equipment trading (including computer workstations, storage devices, server hosts, personal computers, notebook computers, data input hosts and related application software and hardware, etc.), maintenance services and on-site services, undertaking the development of information

127

system projects for government units and applying cloud technologies to develop and maintain equipment and facility management systems related to public utilities (electricity, water, and telecommunications).

New products and services under planning for development:

In addition to continuing to provide customers with high-quality products to meet customer needs, the Company also continues to improve our technological level and product performance in terms of manufacturing process, quality control and testing. As we continue to achieve our long-term goals, we also spare no effort in the development of new products and actively integrate product and market information to gradually develop related products and technical services such as digital home appliances, medical care, the cloud, environmental protection and green energy industries, and automotive multimedia. Furthermore, we continue to explore the markets of Southeast Asian countries, scaling up operations based on the Company's existing technical foundation and production management capabilities.

(II) Industry overview:

Current status and development of the industry:

(1) Cable and connector industry:

Connectors refer to connecting components used in electronic signals and power supplies. They can be used as a necessary cables for electronics, electrical appliances, computers and communications. Their industry is highly related, and they constitute an important aspect of electronic components in the information electronics industry. Cables refer to cables with connectors at both ends or at one end and in the middle is the signal transmission device of the signal cable. By means of cables, each independent subsystem can transmit electrical signals to achieve complete system functionality. The connector is the bridge between all signals. Common computer cables include keyboard cables, printer cables, ATA disk cables, monitor cables, SCSI cables, and so on. Cables for communication and information appliances include hands-free cable assemblies, automobile linkage cable assemblies, home video game hosts, cables for satellite positioning and automotive electronic computers, and so on.

Cable connectors are mainly used for signal and power transmission of various computer, communications and consumer electronics products, and computer, communications and consumer electronics products use many types and quantities of electronic cables mostly in order to align with the market launch of various information and communication products and the diversification of specifications. Since the application range of consumer electronics product cables and their assembled products have expanded to many fields such as computers, communications, and consumer electronics, and given the introduction of new electronic products, new market demand is therefore created as a result, and this also drives the rapid growth of related cables. The Company mainly produces and sells cables. The main target markets are computers and peripherals, consumer electronics, network communications, business machines, optoelectronics, smart home appliances, notebooks, the

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automobile industry, and other industries. Products include USB cables and transmission cables used in game consoles, digital cameras, and mobile phones. Connector shipments have been driven in recent years by hot sales of smart mobile devices and the rise of various applications in medicine, biotechnology, green energy, industry, and elsewhere.

The Company is a professional manufacturer of electronic components belonging to the upstream industry of the electronics information industry. Demand for downstream products will thus affect the Company's revenues. Connectors are all developed and produced for consumer electronics, communication systems, computers and associated peripherals, business machines, automobiles, information appliances and other multi-demand markets, and we avoid fluctuations in individual markets that affect the growth and decline of operations.

(2) Computer information system integration and maintenance services:

The Company's "information service industry" is part of the high-tech industry. Over the years, the Company has adhered to the concept of "stable operations" with professional technical ability and complete marketing channels. In addition to actively obtaining product distribution rights, we also integrate downstream customers' demand for products as we purchase from upstream manufacturers to obtain a greater price advantage. At the same time, this also makes the Company strong enough to withstand the impact of economic downturns. The overall economic environment has been recovering slowly in recent years. The Company provides high-tech information services with overall solutions according to market demand, integrating network software and hardware solutions and strengthening the professionalism of service provision to increase product profitability. With the current development of technology markets, the domestic information and peripheral equipment industries have continued to grow due to the rapid development of wireless network applications, cloud services and e-commerce, as well as the policies of businesses and government agencies to promote electronic business.

In addition to integrating the original technology and expertise, and providing the best solutions for customer needs and future planning, the Company will remain in the competitive mainstream in the future information service industry in the short term. In the long run, the operation concept of cloud computing applications will be widely used in various industries, and it will be a topic for the overall information market management team in the future. The prevalence of e-commerce and personal data protection laws will bring continuous business opportunities for information security, while the implementation of cloud computing application technology is also a part of our system integration business that cannot be ignored.

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Relationships with upstream, midstream, and downstream industries: As shown below, the connector industry structure can be divided into three parts, namely upstream raw materials, midstream connector manufacturing, and downstream applications:

The Company is a professional manufacturer of connectors and cables/assemblies. Situated in the midstream of the electronics industry, we affect a wide range of related industries. We mainly cover consumer electronics cables, home appliances, IT, business machines, computers and associated peripherals, and other related components. In terms of upstream materials, they are mainly metal materials and plastic materials. In terms of downstream industry applications, they are mainly computer systems and components, communication product manufacturing, computer peripheral manufacturing, and consumer electronics industries. We have long maintained a good supply-demand relationship between the upstream and downstream.

Each product development trend category:

The Company primarily constitutes a professional manufacturer of cables and related trading business with production lines and connector assembly combination. Connector technology is closely related to the development of electronic products, covering almost every important industry. As electronic products strive for thinner and higher speeds, both aspects require the support of connectors. Our products have a wide range of applications, mainly covering the fields of computers and associated peripherals, communication network products, multifunction OA business machines, home appliances, consumer electronics, instruments and equipment, automobile-related products,

and medical equipment. The main growth drivers include smartphones, tablets, and other products, as well as the rise of emerging markets driving the output value of connectors. In short, most areas of electronics require the use of connector and cable assemblies. Therefore, this product already falls under the component of electronic products with wide application therein. Moreover, diversification of product applications makes output value less susceptible to fluctuations caused by individual application industries. In addition, it is also a mature product and so steady growth will be maintained in the future.

Over the years, global information products and communications and consumer electronics have consistently trended towards diversified functions, and thinner, shorter, and smaller appearances. Communication network products are developing towards a range of requirements such as broadband, high speed, and stable quality. Under the rapid development of connector products in the fields of downstream information, communications, consumer electronics and other fields, and in response to the strategic development of downstream manufacturers and the industrial revolution of comprehensive digitalization and high transmission, the Company's future research and development direction will be to develop smart home appliances, smart phones, smart TVs, e-books, tablet computers, in-car infotainment devices, antenna sets for wireless communications, and green energy applications. In addition to the Company's continuous improvement in this industry, we will also further develop and design new connectors and related line sets so that connector manufacturers can keep abreast of product application market trends and make timely launches of new products with relevant specifications. With the rapid product development and adaptability, this presents an opportunity to win optimal profits and markets.

Product competition:

There is a short time-to-market cycle of connector application products and the computer, communications and consumer electronics industry. Technological innovation is accelerating, and, given the rise of a new generation of smart portable products, light and thin technology products will become the future trend. In addition, there is price and technology competition among industry peers as there are many manufacturers engaged in manufacturing in related industries. As a result, all connector manufacturers will see compressed profit margins. In view of this, the Company actively strengthens its own manufacturing and R&D technology and rapid product development while strengthening the depth and intensity of customer service. We also effectively control all costs and gain a more real-time grasp of product application market dynamics. We additionally undertake timely launches of product specifications that meet market demand while actively adjusting our operational strategy, in addition to strengthening the Company's ability to respond to market changes. We thereby become more actively market-oriented while establishing strong business relationships and actively developing new customer groups. We are strengthening the control of raw material costs and long-term cooperation with raw material suppliers to obtain more reasonable input costs in order to increase profits and reduce production costs. Beyond this, we are also strengthening the improvement of product yield and

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efficiency, reducing unnecessary costs, moving production bases to lower-cost regions in China, and trying to be adjacent to downstream customers. In addition to reducing shipping costs and delivery times, such efforts can also provide customers with timely production services as we serve nearby local clients and obtain real-time information, thereby establishing long-term strategic partnerships with customers. The related electronics industry is gathered in the Kunshan area of Jiangsu Province in eastern China because of low costs; in addition, there are some emerging industries and products, and a majority of downstream manufacturers are in the region. Therefore, the development of some related infrastructure, preferential treatment, and technology is quite stable.

(III) Technology and R&D overview: None.

Research and development expenses invested in the most recent and up to the printing date of the annual report: The Company has no research and development department; hence, there is no such situation.
Technologies or products successfully developed in the most recent year and as of the publication date of the annual report: No such situation.

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

Short-term development plans:

(1) Continue to integrate and effectively use the resources of the Group's factories; promote the comprehensive connection of Group information to improve operational efficiency; actively and fully grasp market information to meet the diverse product needs of customers; expand operations and production scale; continue to deepen the Southeast Asian market.
(2) Actively participate in international business exhibitions to gain insight into the latest market dynamics, quickly collect industry intelligence, and strengthen marketing capabilities; further get in touch with high-quality customers with potential with a commitment to product diversification development and operations to expand our business niche.
(3) In line with the Group's business objectives and strategies and in view of the rapid changes in the market and the short delivery time required by customers, rapid delivery has become an inevitable trend. Our primary working goals shall be efficient control of the production process, a timely grasp of online real-time information and control of delivery times, and gradual implementation of computerized production control in each factory. Actively introduce new core expertise; develop new product lines and technologies; develop in step with customers and consolidate existing long-term customers; build long-term relationships with customers and meet customer needs.
(4) In producing products, we will continue to develop new products and improve product quality and technical levels in addition to continuously strengthening the training of R&D personnel. We shall also strengthen the improvement of production processes, actively expanding production capacity to meet the needs of major markets and with the pursuit of quality and stability as our production goals.

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This lets us increase the rates of automated production and mitigate the need for direct labor, thereby reducing manufacturing costs.

(5) Software and hardware sales and maintenance services: Strengthen new products and services; actively expand the product lines of agents and distributors; engage in innovative professional value-added services; further develop customers and cross-selling, and expand market share; establish a complete customer consultation and support service system; improve customer satisfaction. In addition to signing computer hardware equipment maintenance contracts with customers who provide system integration services to provide relevant maintenance services, the Company also actively strives for the warranty service of computer hardware equipment products for large customers.

Long-term development plans:

(1) Expand production equipment automation; increase production capacity, reduce production cost and defect rates; make production lines smoother. Furthermore, continue to integrate group resources to increase output value, providing customers with needed products in a timely manner and offering them a full range of services.

(2) Continue to expand market operation and product development technology, and develop multiple products, and actively seek long-term, and stable orders from customers. Moreover, continue to strengthen factory and logistics management capabilities in a stable manner, reducing inventory and improving the yield rates of product processes. Furthermore, continue to carry out talent training and retain outstanding talent in order to obtain a long-term competitive advantage in the market.

(3) In the future, computer manufacturers will focus operations on the operation modes of different markets; and computer markets in emerging markets have attracted considerable attention due to hardware upgrades and related preferential policies and guarantees promoted by local governments to enhance their national informatization. Therefore, emerging markets are expected to grow driven by the informatization of enterprises and governments to improve work efficiency, as well as by the goal of school education coupled with the needs for learning and work of the general public.

(4) With expanding scales of operations, we shall strengthen operational efficiency and management to make communicating business information to the management more efficient and timely. Furthermore, we shall strengthen our ability to collect and analyze new markets and new product data to obtain more cooperation opportunities and expand the product market sales territories.

(5) Information integration business still forms an important part of our revenues. The Company will establish a competitive advantage as we continue to improve core capabilities and comprehensively improve quality and exceed customer requirements. We shall deeply cultivate distribution partnerships, continuously improve service quality for customers, and improve customer satisfaction, thereby becoming an irreplaceable high-quality business partner. Beyond this, the cultivation and development of information talent is also very important. The Company will continue to train

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professional and technical certification personnel and improve overall technical capabilities to provide customers with overall technical support and perfect after-sales service. Moreover, through the irreplaceability of our value-added services, we shall maintain the future competitiveness that has become the foundation of sustainable business operations.

(6) In response to the trend of cloud computing applications, information integration technologies have also produced structural changes. We plan to establish a project technology department to integrate the professional and technical IT personnel of the whole Company under one roof. In this way, resources can be managed and utilized more fully and it will be easier to train new skills. In the future, we can thus implement an overall market strategy that will focus on expanding information security and cloud virtualization. At the same time, we will also add online signoff and voice functions of the cloud network to our own process engine product BPMFlow, not only to serve existing customers but also to open up new markets.

II. Market, Production and Sale:

(I). Market analysis:

Main product (service) sales (provision) areas

Unit: NT$ thousand

Sales region	2025	Proportion (%)
Asia region	2,022,159	60.62%
Taiwan region	1,313,787	39.38%
Total	3,335,946	100%

Market share

With the diversified development of downstream applications and the advancement of connectors in various industries, connectors and wire harnesses have become the media for power transmission and information transmission in a range of devices. The global connector industry is in a steady growth cycle, and the overall market size has basically maintained a stable growth trend and the global market is still large and growing. With years of accumulated technical and marketing experience, the Company maintains a steady growth strategy. We still have room to grow in terms of downstream applications, customer product launches and production, and future growth and declining trends of the industry.

Future market supply and demand and future growth

(1) The automotive industry is currently in the top three of terminal application fields in connector products. However, due to the pandemic, as well as supply chain disruptions caused by shortages of automotive chips in recent years, automotive-related connectors accounted for a slight decline in the global connector market. The communication industry constitutes a growing application category. Other larger application categories are: industrial applications, rail transit, defense, consumer electronics, and other industries.

Downstream applications like smart phones, computers and other products are introduced at a faster rate. Meanwhile, emerging

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industries such as electric vehicles and new energy vehicles, the Internet of Things, cloud computing servers, and related computer equipment are developing rapidly. The development of the downstream application market will promote the continuous growth of the connector industry.

(2) From the perspective of major market regions around the world, China currently holds the largest market in the connector industry. Main manufacturers include Luxshare Precision, Foxconn, and Deren Electronics. The world's leading companies are basically concentrated in the United States, including TE Connectivity and Ampheno. In the European market, German companies are the main manufacturers. Representative manufacturers in the Japanese market include JAE and JST.

(3) US manufacturers focus on high-value-added applications such as automobiles, military aerospace, and industry. The US government has launched multiple stimulus packages, and consumer confidence and purchases of durable goods such as automobiles are expected to increase. In addition, government-led manufacturing industries have returned to the US with consumption and manufacturing returning to that country as the main body of production and sales. This has attracted leading connector manufacturers to transfer high value-added products back to the US. It can be observed in recent years that the industry continues to expand its global deployment and acquisition strategies. This in turn should strengthen the high-end connector market in areas such as infrastructure construction and 5G deployment, automotive connectors, industrial control, communication, health care, aerospace, defense, and other industries. Product strategies continue to move towards high added value.

(4) Taiwanese manufacturers are one of the important production partners of global electronics brand manufacturers. With the introduction of new electronic products, terminal prices have fallen rapidly and related components are also facing strong pressure to survive. In recent years, industries have been horizontally consolidated and vertically integrated. The strategic trend of regional deployment thus continues. The growth of smartphones has slowed down as new products continue to be launched in mobile communications, cloud technology and other related applications, but major star goods such as iPhone still bring huge business opportunities to Taiwanese supply chain manufacturers, derived from storage, servers, peripheral device needs, or other products such as in-vehicle electronics and entertainment systems. Looking ahead, as emerging applications such as self-driving cars, drones, and robots continue to integrate software and hardware technologies, coupled with AI technology, the Internet of Things, and 5G applications becoming more intelligent, it is expected to form another new market momentum that will continue to replace new business opportunities with a new wave of global applications.

(5) China's domestic consumption market continues to develop and

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brands, manufacturing and related industries have taken advantage of this trend. In addition to developing connectors related to electronic products, China's major domestic manufacturers also understand the ups and downs of electronic products, and red ocean markets have low barriers to entry. On the other hand, China's strong domestic demand for home appliances, the automobile market, and even the development needs of the aerospace industry also provide a good growth environment for related businesses. Through cooperation with automobile brand manufacturers or the acquisition of foreign technical production capacity, we can take advantage of these trends to enter the highly profitable automotive connector market.

Competitive niche

(1) With the continuous development of information and computer, communications and consumer electronics industry, related products have a wide range of applications and are expanding to many fields such as computers and peripheral equipment, communication systems, home appliances, game consoles, automation equipment, and business machines. Innovation is gradually increasing in electronic products such as smartphones, smart home appliances, and consumer and communication products. Meanwhile, demand is increasing continuously for power transmission lines for computer systems and electrical appliances, and for cables for information peripheral products. The Company has accumulated substantial manufacturing experience over the years. Our optimal production system has passed TS 16949 automobile quality control system certification, ISO 9001 international quality certification, and ISO 14001 international environmental protection certification, and is a qualified professional factory as stipulated in UL safety standards. Product quality is stable and the breadth and depth of our products can meet customer needs.

(2) The connector and cable set forms the bridge between all signals. With the continuous development of information, communication, and other industries, related peripheral industries are gradually increasing and the product application range is quite wide. At present, it is used in computers and associated peripherals, telecommunications equipment, OA equipment, industrial machines, instruments and equipment, transportation equipment, aerospace, and medical equipment. In short, almost all fields using electricity require connector and cable assemblies. Therefore, this product already falls under the original structure of electronic products with wide application therein. Moreover, diversification of product applications makes output value less susceptible to fluctuations caused by individual application industries. In addition, it is also a mature product so steady growth will be maintained in the future.

(3) In order to develop towards internationalization, the Company actively participates in international business exhibitions to expand sales reach and accurately grasp the industry market dynamics of related products, in addition to our continued cultivation of existing customers. Furthermore, we expect to establish a diversified source of application product manufacturers and are committed to product

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diversification development and operation to expand our business niche, thereby creating a stable source of revenue.

(4) In consideration of production costs, we will continue to expand overseas factories and reduce manufacturing costs while increasing market competitiveness. Moreover, we shall move close to downstream customers; in addition to reducing transportation costs and shortening customer delivery times, this helps us establish long-term cooperative relationships with customers.

Favorable and unfavorable factors of development prospects and countermeasures

(1) Favorable factors

A. In terms of industry development trends, connectors are important components of electronic products such as computers and associated peripherals, telecommunications equipment, OA equipment, industrial machines, instruments and equipment, and transportation equipment. Furthermore, in response to the comprehensive digitalization and the development of portable electronic products and the wireless communication industry, we will promote the development of the Company's component products in a more favorable direction. The Company's future research and development direction will be to develop new antenna assemblies for mobile phones, digital TVs, and wireless communications. In response to changes in the industry, and in addition to the Company's continuous improvement in this industry, we will also further develop nanotechnology and environmental protection material design cable assemblies. Given the recovery of the global information and communication industry markets, this will drive the electronic components market. Therefore, the connector industry still has considerable room for growth.

B. In view of the advantages of low land and labor costs in China, large manufacturers in various countries have invested in setting up factories there. The company has successively established production bases in Shenzhen, Kunshan and Huizhou to supply the market to serve the needs of customers, and successively completed production deployment to maintain the advantages of nearby supply.

C. Related products are constantly being introduced with the rapid development of global information, communications, and consumer electronics products. These products are widely used in information technology, consumer electronics, automobiles, telecommunications, industry, green energy, medical and other industries. The Company has a complete product line and has been deeply involved in the field of cable components for many years, and we have accumulated abundant production experience. Our quality and technology have also earned our customers' deepest trust.

D. We have abundant and excellent human resources

The Company has long adhered to the concept of "joint operations and sharing of results" and attaches great importance to employee welfare to attract talented individuals. At the same time, we have implemented staff training and long-term training plans to enable employees to continuously

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improve their professional ability and related management skills. Moreover, the management team is entirely made up of experienced industry professionals. The Company has abundant and excellent human resources that provide a comparative advantage for its future growth.

(2) Unfavorable factors

A. Most production processes must rely on a substantial amount of labor, and high labor costs result in increased operating costs.
Countermeasures: To the extent permitted by transportation conditions, we shall carefully assess the investment environment and labor levels in Southeast Asia and gradually shift investment to lower wage regions for production work requiring a large amount of human resources.

B. Peer competition is becoming increasingly fierce as electronic product cycles become ever shorter; and in recent years, manufacturers across industries have more often adopted the competitive strategy of price-cutting and are turning to lower prices among component suppliers to reduce manufacturing costs. This compresses the latter's profit margins and forces them to reduce their own costs even as they must still maintain their product quality.
Countermeasures: We make good use of automated production equipment and processes, increasing productivity to reduce labor costs; we strengthen employee on-the-job training to make colleagues more specialized; we strengthen production and sales coordination and management capabilities while reducing inventories; and we improve shipping efficiency and product quality to maintain customer satisfaction.

C. Market price competition is fierce and there are many manufacturers engaged in connector manufacturing at present. Price-cutting competition in the same industry has reduced component profit margins and earnings are getting slimmer.
Countermeasures: We segment the market with diversified products or high value-added products; and for raw materials, labor, manufacturing costs and other costs, we evaluate and make improvements to maintain competitiveness.

D. The Company's export ratio is high due to the interference of many uncertain factors in the international economy. Therefore, exchange rate risk has a considerable impact on the Company's operations.
Countermeasures: We receive professional consulting services provided by correspondent banks and external professionals and avoid exchange rate risk when the exchange rate is relatively volatile. Relevant personnel of the Company are also in close contact with bank professionals at all times while continually monitoring international financial conditions and exchange rate developments to determine more favorable exchange timing.

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(II) Important uses and production processes of main products:

Major product	Main application	Production process
Wires and connectors	Various connectors for computers and peripheral equipment, general communication systems, home appliances, game consoles, automation equipment, automotive multimedia, business machine cables, consumer and communication products.	1. Product design
2. Mold development
3. Electronics assembly
4. Quality inspection
5. Storage
6. Shipping

(III) Supply status of primary goods:

Main material	Supplier	Supply status
Plastic pellets	Supplier A, Supplier B	Stable, good
Terminals	Supplier C, Supplier D	Stable, good

(IV) List of main purchase and sales customers in the last two years:
(1) Purchase:

Information on major suppliers in the last two years
Unit: NT$ thousand

	2024				2025				2026 up to the prior quarter (Note 2)
Item	Name	Amount	Percentage of total annual net purchases (%)	Relationship with issuer	Name	Amount	Percentage of total annual net purchases (%)	Relationship with issuer	Name	Amount	Proportion of net purchases in the current year up to the prior quarter (%)	Relationship with issuer
1	Supplier A	78,612	3	None	Supplier A	150,532	8	None	Supplier A	16,589	4	None
2	Others	2,177,523	97	-	Others	1,665,831	92	-	Others	367,594	96	-
	Net purchase	2,256,135	100	-	Net purchase	1,816,363	100	-	Net purchase	384,483	100	-

Note 1: List out the names of the suppliers accounting for more than 10% of the total purchase over the last 2 years, and the amount and proportion of purchase. Use supplier code if it is specified in the buy-sell agreement that the names of the suppliers or counterparties of trade are individuals and not related-parties that cannot be disclosed.
Note 2: For companies listed at TWSE or TPEx for the trading of stock have audited or reviewed financial information to the date this report was printed, disclose such information.

(2) Sales:

Information on major sales customers in the last two years

Unit: NT$ thousand

	2024				2025				2026 up to the prior quarter ( Note 2)
Item	Name	Amount	Percentage of total annual net sales (%)	Relationship with issuer	Name	Amount	Percentage of total annual net sales (%)	Relationship with issuer	Name	Amount	Proportion of the net value of discontinued products in the current year up to the prior quarter (%)	Relationship with issuer
1	Customer A	371,208	11	None	Customer A	407,266	12	None	Customer A	72,231	10	None
2	Others	3,099,188	89	-	Others	2,928,680	88	-	Others	631,629	90	-
	Net sales	3,470,396	100	-	Net sales	3,335,946	100	-	Net sales	703,860	100	-

Note 1: A list of customers accounting for 10 percent or more of the company's total sales amount and percentage of the 2 most recent fiscal years. However, if the name of the customer is not to be disclosed as stipulated in the contract, or if the counterparty is an individual and not a related party, the name of the customer may be coded.

Note 2: For companies listed at TWSE or TPEx for the trading of stock have audited or reviewed financial information to the date this report was printed, disclose such information.

III. Information of employees in the latest two years and as of the publication date of the annual report:

April 30, 2026

Year		2024	2025	The current year up to April 30,2026
Number of employees	Indirect employees	598	666	667
	Direct employees	1,010	908	988
	Total	1,608	1,574	1,655
Average age		31.1	37.2	36.8
Average years of service		3.0	4.1	4.2
Education distribution ratio	Ph.D.	0	0	0
	Master's degree	1.12	1.59	1.51
	College and university	16.79	19.19	19.29
	High school	10.45	14.29	14.21
	Below high school	71.64	64.93	64.99

IV. Environmental protection expenditure information:

In the most recent year and as of the date of publication of the annual report, losses due to environmental pollution: No such situation.

V. Labor-Management Relation:

(I) Various employee welfare measures, continuing education, training, retirement systems and their implementation status and agreements between labor and management and various employee rights protection measures:

Employee benefit measures:

(1) In addition to handling statutory insurance in accordance with relevant government laws and regulations, the Company further plans employee group insurance and annual health checkups to protect the health and safety of employees, and all related expenses are borne by the Company.

(2) The Company established the Employee Welfare Committee in accordance with the law. The Employee Welfare Committee is elected by the employees to represent all the employees. It prepares a budget every year to implement various benefits, with a range of subsidies given to employees for marriage, funerals, and childbirth; and it regularly handles various travel activities for employees as well as birthday parties, departmental dinners, and New Year's gifts and other activities to balance employees in mind and body and strengthen camaraderie among them.

(3) In accordance with the annual performance appraisal of employees, annual bonuses are issued to encourage personnel; and, in accordance with provisions the Company's Articles of Incorporation, employee dividends are shared and employee momentum is gathered while ensuring that both labor and management share in profits and losses.

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Retirement system and implementation:

The Company obtained the approval of the Taipei City Labor Bureau on November 21, 2011, to officially settle employees under the prior seniority before July 1, 2005, in accordance with the "Labor Retirement Measures". Therefore, under the Company's current retirement system, seniority is calculated from July 1, 2005, and in accordance with the relevant provisions of the government's "Labor Retirement Regulations", with the exception of "defined contribution plans". At the same time, 6% of the employee salaries is allocated to the personal pension accounts every month.

Staff continuing education and training and implementation:

The Company attaches great importance to staff education and training and formulates annual education and training plans in accordance with the functional needs of employees. We assist each unit to implement education and training, train employees to fully leverage their functions in the organization, improve the quality of personnel, and improve employee skills and knowledge, thereby improving work efficiency.

(1) We arrange training courses in accordance with different job categories in order to assist new colleagues to work effectively as soon as possible through pre-employment training. Department colleagues assist new colleagues in understanding the Company's industrial positioning, corporate culture, systems and regulations, basic operating system operations and future development directions, and adapting to the workplace environment as soon as possible and familiarizing themselves with future job duties so as get to work as quickly as possible.

(2) For employees, they may themselves arrange to participate in the professional ability and technical training required by training institutions in accordance with the needs of each unit, in order to grasp the Company's policy needs and meet the requirements of relevant laws and regulations.

(3) In accordance with the needs of each functional profession, we hire external lecturers to hold training sessions and improve the professionalism of employees.

Agreement between employer and employees, and measures for protection of employee rights and benefits:

(1) Insurance and condolence pay: The Company complies with relevant provisions of labor laws and regulations, and both management and employees formulate employment contracts, work rules and various management regulations in accordance with regulations. All operations are in proper compliance with the norms of the Labor Standards Act. All employees participate in labor insurance and health insurance, and group and travel safety insurance are also provided for employees for employee illness and death and for relief provision of spouse and casualty assistance.

(2) Maintenance and inspection of all equipment: The Company conducts regular fire safety inspections every year, including alarm systems, escape systems, fire extinguishers, etc. as well as public safety inspections. We conduct public safety inspections every four years. We regularly entrust manufacturers to maintain and inspect the water quality, ensuring the safety of drinking water for employees, and comply with government regulations.

(3) Disaster preparedness measures and response: In order to maintain the safety and health of employees, we promote safety and health operations. The Company have two Class A occupational safety and health business

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supervisors and one first-aider.

(4) Access control security: The Company's buildings are equipped with strict access control monitoring systems during the day and at night. During holidays, we contract with a security company to maintain office security.

(5) Physical health: We have smoking-free management in office buildings to provide a safe and healthy work environment for employees. We regularly implement office cleaning and disinfection and carry out pandemic prevention advocacy. We also conduct health checks for employees every two years, and we send a short video on fire prevention advocacy every six months and provide relevant health and education information by email. We thus cultivate employees' emergency response capabilities and safety concepts, strengthen cognitive abilities, and reduce accidents caused by unsafe behavior.

(6) Mental health: The Company has set up a "Sexual Harassment Prevention Committee" and established a reporting mechanism to provide protection for the workplace safety of colleagues. The Company's internal website has an independent reporting mailbox and a dedicated line for use by internal personnel. The dedicated unit maintains an independent and objective attitude towards complaints, investigates the cause, responds to employees in a timely and correct manner, and reviews improvement measures in the follow-up.

(7) We have set up "On-Site Employee Health Consultation Services" to handle on-site health services. For three fixed days per month, professional nursing staff provide health consultations (such as explanations of personal health examination reports, recommendations for medical treatment, personal disease consultation, etc.). This aims to prevent occupational accidents and occupational illnesses for the sake of improving the physical and mental health of employees.

(8) Supervisors at all levels communicate and coordinate with employees on a regular basis and hold labor-management meetings regularly to facilitate smooth communication between labor and management and harmonious labor relations.

(9) The Company has established a nursing room to provide female employees with a safe and comfortable space during the postpartum period, supporting their ability to balance work and childcare responsibilities.

Implementation status is as follows:

Number of nursing rooms established: 1

Number of users: 1 employee (2025)

Period of use: From June 2025 to September 2025

Postpartum retention rate of female employees: 50% (1 out of 2 employees has returned to work and remains employed)

Nursing room utilization rate: 50% (1 eligible employee used the facility)

User satisfaction: 5.0 / 5.0 (full score)

Effectiveness Statement: The nursing room provides a safe, private, and convenient environment for use, and the user feedback indicated full satisfaction. The facility has also contributed to improving postpartum employee retention intentions and further strengthening the Company's family-friendly workplace environment. Current retention statistics are based on employees who have already returned to work, with continued follow-up and evaluation being conducted.

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(II) In the most recent year and as of the date of publication of the annual report, any losses suffered due to labor disputes (including labor inspection results that violate the Labor Standards Act, sanction date, sanction code, regulatory provisions that were violated, details of the regulatory violation, and sanction details), disclosing the current and future estimated amounts and possible measures; if it cannot be reasonably estimated, the fact that it cannot be reasonably estimated shall be stated:

(1) In the most recent year and as of the date of publication of the annual report, the Company has had no cases of losses due to labor disputes.

(2) The Company complies with the Labor Standards Act and related laws and regulations. Labor and management have established a good interactive relationship; therefore, it is predicted that there will be no losses due to labor disputes in the future.

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VI. Information Security Management:

(I) State the information security risk management framework, the information security policy, the specific management plan, resources invested in the security management of information, etc.

Information security risk management framework: We have an information security team to strengthen the Company's information security management and ensure the security of data, systems, and networks. With the vice president acting as convener, the Information Department constitutes the responsible unit for information security. It is responsible for the formulation of information security policies, planning and implementation of information security operations (including network management and system management), and promotion and implementation of information security policies.

The Company's audit office constitutes the audit unit for information security and is responsible for conducting information security audits. If an audit finds deficiencies, the audited unit is required to propose relevant improvement plans and specific actions, and improvement results are regularly tracked to reduce internal information security risks.

Information security policy: In order to implement information security management, the Company has an internal control system—computer information security management measures for various information security risks inside and outside the organization. Prevention and control mechanisms have been established including: system and network management, system development processes, device management, hardware protection, application system security monitoring, Internet and mobile device security control, internal employee information security awareness, and so on. In addition, personnel from the Information Department establish a backup mechanism every year for network security and various application systems. They conduct disaster preparedness drills and also strengthen the environmental control of the computer room and upgrade the firewall equipment to ensure the safety of employees and the continued operation of critical businesses, reducing losses caused by accidents. We perform information security audits on a regular basis, ensuring the implementation of information security.
Specific management plan:

(1) Application usage: Employees must install and use software authorized by manufacturers in accordance with company regulations, and obtain legal authorization for intellectual property rights in accordance with the relevant regulations to avoid litigation or disputes.

(2) Internet information security management and control: We have set up a firewall and regularly scan computer systems and data storage media for viruses. The use of various network services should be implemented in accordance with information security policies, regular review of the system logs of various network service items, and tracking of abnormal situations.

(3) Data access control: Computer equipment should be kept by a designated person, and accounts and passwords should be set, assigning different access rights in accordance with functions. Transferring personnel should have their original authorizations canceled and the confidentiality, removal, or overwriting of sensitive data and copyrighted software should be subject to proper approval.

(4) Resilience mechanisms: We have established a system backup mechanism and implement off-site backup, and regularly review computer network security measures.

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(5) Advocacy and verification: We strengthen the concept of employee information security, use conferences and the internal corporate website to promote information security awareness to colleagues, to not open any suspicious information or e-mails and avoid social engineering attacks. Information security information is disseminated at any time, raising employee information security awareness, carrying out regular information security checks every year, and reporting to the head of the General Administration Office.

(6) Personnel training: the Company intermittently implements personnel information security education and training courses and information security advocacy in order to enhance colleagues' information security knowledge and professional skills.

Resources invested in information security management:

(1) Network hardware devices such as firewalls, email anti-virus, spam filtering, network management collection lines, etc.

(2) Software systems such as endpoint protection systems, backup management software, VPN authentication and encryption software, etc.

(3) Dedicated manpower: We regularly perform daily system status checks, regular daily backups and storage of backup media in different places, and information security advocacy and education courses at least twice a year, annual system disaster recovery execution drills, and information system security updates. In addition, we scan the weaknesses of the Company's major information systems every year with bug patching, annual internal audits of the information cycle, and so on.

(4) Information security manpower: There is one information security supervisor and one information security officer who are responsible for information security architecture design, information security maintenance and monitoring, information security incident response and investigation, and information security policy review and revision.

(5) We regularly conduct information security education, training and advocacy every year, reviewing whether the information security management measures are in line with the changes in the operating environment and making timely adjustments when required.

(6) In response to the ever-changing information and communication technology, cyber threats, and information risks brought by emerging technologies, Welltend Technology obtained the ISO 27001 information security management system international certification in May 2018 (valid from June 25, 2024 to June 24, 2027). Furthermore, we regularly hold annual re-inspections to implementing a range of control measures for internal audits and internal control of the Company, legal compliance, confidentiality, completeness, and usability of information. We continue to invest in the improvement of the operation processes and the improvement of system application, and with an institutionalized, documented, and systematic management mechanism to enhance the Company's overall risk control capabilities, we can also truly meet the needs of customers for information security. Up to now, 7 colleagues of the Company have obtained the ISO 27001 internal auditor training certification.

Emergency reporting procedures:

When an information security incident occurs, the person who discovers it should immediately notify the responsible unit, determine the type of incident and identify problem points, immediately deal with it, and keep a record.

147

(II) State losses suffered due to major information security incidents in the most recent year and as of the publication date of publication of the annual report, possible impact, and response measures; if it cannot be reasonably estimated, the fact that it cannot be reasonably estimated shall be stated: No such situation.

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149

VII. Important contracts:

April 30, 2026

Contract nature	Contractual party	Main content	Restrictive clauses	Contract start and end date
Distribution contract	HP Taiwan	Full series of products	None	No contract period
Distribution contract	Symantec Limited	Full series of products	None	2026/02/20-2027/02/19 (automatic renewal upon expiration)
Distribution contract	IBM Taiwan Corporation	Authorization to maintain IBM products	None	2025/07/01-2027/06/30 (automatic renewal for two years upon expiration)
Distribution contract	Lenovo Technology B.V. Taiwan Branch (Netherlands)	Think and Idea series hardware, software and services	None	2024/10/01-2026/09/30
Distribution contract	Xander International Corp.	Computer peripherals and video products	None	2025/07/28-2026/07/27 (Automatic renewal upon expiration)
Distribution contract	IBM Taiwan Corporation	Power system and storage products	None	2024/12/20-2026/12/19 (automatic renewal for two years upon expiration)
Distribution contract	Dell B.V. Taiwan Branch	laptop computers, desktop computers, peripheral products, components, equipment, software and related accessory products	None	2026/04/19-2027/04/18 (Automatic renewal upon expiration)

Five. Financial Status and Review and Analysis of Financial Performance

I. Financial status:
Financial status comparative analysis
Unit: NT$/NT$ thousand

| Year
Item | 2024 | 2025 | Difference | |
| --- | --- | --- | --- | --- |
| | | | Amount | Percentage (%) |
| Current assets | 2,560,587 | 2,488,620 | (71,967) | -2.81% |
| Property, plant and equipment | 416,867 | 469,525 | 52,658 | 12.63% |
| Other assets | 194,973 | 282,963 | 87,990 | 45.13% |
| Total assets | 3,172,427 | 3,241,108 | 68,681 | 2.16% |
| Current liabilities | 1,416,921 | 1,449,182 | 32,261 | 2.28% |
| Non-current liabilities: | 80,766 | 137,739 | 56,973 | 70.54% |
| Total liabilities | 1,497,687 | 1,586,921 | 89,234 | 5.96% |
| Capital stock | 958,900 | 948,900 | (10,000) | -1.04% |
| Additional paid-in capital | 7,525 | 7,661 | 136 | 1.81% |
| Retained earnings | 718,389 | 713,191 | (5,198) | -0.72% |
| Other equity | (52,336) | (75,025) | (22,689) | 43.35% |
| Total equity | 1,674,740 | 1,654,187 | (20,553) | -1.23% |

Where changes between the prior and subsequent period are more than 20% and the change amount is NT$10 million, analysis is given as follows:

The increase in other assets was mainly attributable to the increase in right-of-use assets and prepayments for equipment in 2025.
The increase in non-current liabilities was mainly attributable to the increase in lease liabilities in 2025.
The decrease in other equity was mainly attributable to the decrease in exchange differences arising from the translation of foreign operations in 2025.

150

151

II. Financial performance:

(I) Comparative analysis of business results

Unit: NT$/NT$ thousand

| Year
Item | 2024 | 2025 | Difference | |
| --- | --- | --- | --- | --- |
| | | | Amount | Percentage (%) |
| Operating revenue | 3,470,396 | 3,335,946 | (134,450) | -3.87% |
| Operating costs | 2,889,484 | 2,816,976 | (72,508) | -2.51% |
| Operating margin | 580,912 | 518,970 | (61,942) | -10.66% |
| Operating expenses | 383,936 | 408,898 | 24,962 | 6.50% |
| Operating profit | 196,976 | 110,072 | (86,904) | 44.12% |
| Non-operating income and expenses | (46,048) | (9,165) | 36,883 | -80.10% |
| Net profit before tax | 150,928 | 100,907 | (50,021) | -33.14% |
| Income tax expense | 95,757 | 73,331 | (22,426) | 23.42% |
| Net profit for the period | 55,171 | 27,576 | (27,595) | -50.02% |
| Other comprehensive income | 80,197 | (23,084) | (103,281) | -128.78% |
| Total comprehensive income for the period | 135,368 | 4,492 | (130,876) | -96.68% |

Where changes between the prior and subsequent period are more than 20% and the change amount is NT$10 million, analysis is given as follows:

The decrease in net operating income was mainly attributable to the decrease in operating revenue and the increase in operating expenses in 2025.
The increase in non-operating income and expenses was mainly attributable to the decrease in other losses in 2025.
The decrease in income tax expense was mainly attributable to the lower estimated income tax expense recognized in 2025.
The decrease in profit before tax and net income for the year was mainly attributable to the decrease in operating revenue and the increase in operating expenses in 2025.
The decrease in other comprehensive income and total comprehensive income for the year was mainly attributable to the decrease in exchange differences arising from the translation of financial statements of foreign operations in 2025.

(II) Expected sales volume and its basis, and possible impact on the Company's future financial business, and response plan:

The Group's operating strategy is to continue to expand stable business projects and actively plan to expand overseas manufacturing industries to increase the Company's profitability.

152

III. Cash flows:

(I) Analysis and explanation of changes in combined cash flow in recent years:

Item	2024	2025	Ratio of increase (decrease)
Cash flow ratio (%)	15.00%	14.00%	-6.66%
Cash flow adequacy ratio (%)	99.76%	161.49%	61.88%
Cash reinvestment ratio (%)	8.40%	8.04%	-4.29%

Operating activities: The decrease was mainly attributable to the decrease in profit before tax for the period, resulting in a decrease in net cash inflows from operating activities.

Investing activities: The decrease was mainly attributable to the reduction in other financial assets for the period, resulting in a decrease in net cash outflows from investing activities.

Financing activities: The increase was mainly attributable to the share repurchase and the decrease in changes in non-controlling interests for the period, resulting in an increase in net cash outflows from financing activities.

(II) Improvement plan for insufficient liquidity: Not applicable.

(III) Estimated cash flow analysis:

The cash flow of the Group is mainly operated with its own working capital. If there is any shortage of short-term funds, short-term bank loans will be used to pay for it.

IV. Impact of major capital expenditures on financial business in recent years: None

V. Reinvestment policy in the most recent year, main reasons for its profit or loss, improvement plan and investment plan for the next year:

(I) The Group's reinvestment policy:

The Group's current reinvestment policy takes the wire and connector industry-related business as the main investment target. Furthermore, we make an investment plan after analyzing each item and measuring the benefits generated and then submit it to the Board of Directors for discussion and approval.

(II) Main reasons for income from reinvestment in 2025 and its improvement plan: In 2026, the Group continues to strengthen its ability to receive orders for investment businesses in China and Southeast Asia. We are reducing production costs, improving product quality, and strengthening the recovery of accounts receivable. Furthermore, we are expanding market operations and developing multiple products to increase reinvestment income.

(III) Investment plan for the coming year:

In response to Japanese customers' continuous investment in ASEAN and in line with the overall operation plans of the Group, we continue to invest in India with our own funds in 2026.

VI. Risk matters (risk matters should be analyzed and evaluated for the following matters in the most recent year and up to the publication date of the annual report):

(I) The impact of interest rates, exchange rate changes, and inflation on the Company's profit and loss and future countermeasures:

Unit: NT$ thousand

Item	2024		2025
	Amount	Ratio (%)	Amount	Ratio (%)
Operating revenue	3,470,396	100.00%	3,335,946	100.00%
Interest expense	14,248	0.41%	16,601	0.50%
Foreign currency exchange gains (losses)	26,219	0.76%	(3,547)	-0.11%

Source: Financial reports audited and certified by CPAs

Interest rate changes:
(1) The Company's interest expenses accounted for a very small proportion of operating income, with minimal impact on profit or loss.
(2) Future response measures: The Company maintains a fairly good credit relationship with banks and monitors market changes at all times. Furthermore, we regularly contact banks to understand the interest rate trends to strive for more favorable loan terms. Moreover, the Company's operating conditions are good. With the continuous growth of business, short-term working capital is still used for primary financial scheduling. Therefore, changes in interest rates will not have a significant impact on the Company's profit and loss.
Exchange rate changes:
The Group's products are mainly exported and revenue payments and accounts payable are mostly denominated in US dollars. Moreover, the Group will add to the product quotations according to fluctuations in exchange rates. Changes in exchange rates thus have little impact on the Group's profit or loss. Moreover, we appropriately retain the foreign currency portion of sales revenues to make foreign currency payments to serve as a natural hedge. Furthermore, the heads of relevant departments continually monitor market trends and make timely reference to the bank's professional advice in order to minimize the impact of exchange rate changes on the Company's profit and loss.
Inflation:
The Group continually monitors market price fluctuations and maintains good interactive relationships with suppliers and customers. Moreover, we consider overall market conditions to determine the best purchasing policy. Therefore, inflation does not affect the Group's material profitability.

(II) Policies, main reasons for profit or loss, and future countermeasures for engaging in high-risk and high-leverage investments, loans of funds to others, endorsements/guarantees, and derivatives transactions:
1. Under the philosophy of business prudence and pragmatism, since its establishment, the Company has been committed to its own business. There are no high-risk and high-leverage investment behaviors. The Company mainly holds idle funds in the from fixed deposits.
2. The subject of the Company's funds to others and endorsement in the most recent year is limited to the Company's 100%-owned subsidiaries, and no loss has occurred. The Company undertakes loans of funds to others and endorsement/guarantee operations, all in accordance with the provisions of the "Company's Measures for Loans and Endorsements/Guarantees".
3. The Company does not engage in derivatives transactions.

(III) Future R&D plans and estimated R&D expenses: None.

(IV) The impact of important domestic and foreign policies and legal changes on the Company's financial business and corresponding measures:

The daily operations of the Company and its subsidiaries are handled in accordance with relevant laws and regulations at home and abroad. Furthermore, we keep abreast of domestic and foreign policy development trends and changes in laws and regulations. As of the date of publication, there were no events affecting the Company's financial business due to major policy and legal changes domestically and abroad.

(V) The impact of technological changes (including information security risks) and industry changes on the Company's financial business, and countermeasures:

The Company continually monitors changes in technology related to the industry in which it is located. We undertake timely launches of products that meet market trends, grasp market trends, and improve the automated mass production process as we continue to create high value-added connector products. We develop in step with customers to enhance our competitiveness. Therefore, technological changes have a positive effect on the Company.

In order to improve its information security management, the Company has an information security team that is responsible for promoting information security-related policies, implementing information security incident notification and related emergency responses, regularly assessing information security risks, implementing information security advocacy, education and training, and undertaking information security audits, while strengthening management efficiency. It supervises the information security protection work of the Company's colleagues, establishes correct awareness of information security protection, and stringently implements information security risk management.

(VI) The impact of corporate image changes on corporate crisis management and countermeasures:

The Company upholds a business philosophy of honesty, diligence, thrift and prudence. Since our inception, we have actively strengthened internal management, improved management quality and efficiency, and fulfilled our corporate social responsibility, to maintain a positive corporate image. There have been no major changes in corporate image that have resulted in a corporate crisis.

(VII) Expected benefits and possible risks of mergers and acquisitions and countermeasures: None.

(VIII) Expected benefits and possible risks of plant expansions and countermeasures: None.

(IX) Risks and countermeasures faced by purchase or sales concentration: None.

(X) The influence and risk of the massive transfer of shares or the replacement of the directors, supervisors, or major shareholders holding more than 10% of the shares issued by the Company, and the response: As of the date of publication, there have been no substantial transfers of equity interests.

(XI) The impact, risks and countermeasures of changes of management rights on the Company: There is no such situation as of the publication date.

(XII) Statement shall be made of litigation or non-litigation events impacting the Company and its directors, supervisors, general managers, substantive persons in charge, and major shareholders whose shareholding ratio exceeds 10%, and major litigation or non-litigation events or administrative disputes confirmed or still being adjudicated for affiliated companies, where the outcomes may have a significant impact on shareholders' equity or the price of securities; disclosure shall be made of the facts in dispute, the subject matter amount, the commencement date of the litigation, the main parties involved in the litigation, and the disposition as of the date of publication of the annual report: No such situation.

(XIII) Other important risks and countermeasures:

154

In order to comprehensively strengthen information security risk control and protect the corporate responsibility of customers' personal information, the company targets various information security risks inside and outside the organization, such as: system and network management, system development process, device management, hardware protection, application system security monitoring, Internet and mobile device security control, internal employee information security awareness, and so on, and prevention and control mechanisms have been established. In addition, personnel from the Information Department establish a backup mechanism every year for network security and for each application system, and they conduct disaster preparedness drills while also strengthening the environmental control of computer rooms and upgrading firewall equipment. These efforts are aimed at ensuring the safety of employees and the continued operation of critical businesses, thereby reducing losses arising from accidents.

VII. Other important matters: None.

In December 2024, the Company discovered that an employee in its Information Services Department was involved in illegal activities, including document forgery and the misappropriation and unauthorized sale of inventory, resulting in total losses to the Company amounting to NT$82,187 thousand. Of this amount, NT$75,703 thousand was attributable to losses incurred in 2024 and was recognized under "Other losses." As of March 31, 2026, the case remains under investigation by the prosecutorial authorities.

155

Six. Special Disclosures

I. Related information of affiliated companies:

(I) Affiliated business merger report:
For the path to query our company's affiliated enterprise consolidated business report, please refer to the Market Observation Post System / Single Company / Electronic Document Download / Affiliated Enterprise Three Statements Table Zone.
The URL is: https://mopsov.twse.com.tw/mops/web/t57sb01_q10

(II) Consolidated Financial Statements of Affiliated Enterprises:
For the path to query our company's consolidated financial statements for subsidiaries, please refer to the Market Observation Post System / Single Company / Electronic Document Download / Financial Reports
The URL is: https://mopsov.twse.com.tw/mops/web/t57sb01_q1

(III) Affiliated company report: Not required.

II. Handling of privately placed securities in the most recent year and as of the date of publication of the annual report:
None.

III. Supplementary information:
None.

IV. The occurrence of the incidents as stated in subparagraph 2 of Paragraph 3 under Article 36 of this law that caused significant influence on shareholders equipment or stock price in the previous period to the date this report was printed.

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Welltend Technology Corporation

Chairperson: Yun-Teng Chang

AI assistant

WELLTEND Annual Report 2025

52254_rns_2026-05-27_67795ab7-411c-4c7f-b504-6c9f12816d0e.pdf

Welltend Technology Corporation

2025 Annual Report

Five. Financial Status and Review and Analysis of Financial Performance...150

Six. Special Disclosures...156

II. Business plan summary for 2026

III. Future development strategy of the Company

IV. Impact of external competitive environment, regulatory environment, and overall business environment:

II. Remuneration paid to directors, supervisors, the president, and vice presidents in the most recent year

(I) Remuneration paid to directors and independent directors

III. Corporate governance status:

1-1 The Company's Greenhouse Gas Inventory and Assurance in the Most Recent Two Years

1-1-1 Greenhouse Gas Inventory Information

1-1-2 Greenhouse Gas Inventory Information

I. Business content:

II. Market, Production and Sale:

(I). Market analysis:

VII. Important contracts:

II. Financial performance:

III. Cash flows:

IV. Impact of major capital expenditures on financial business in recent years: None

V. Reinvestment policy in the most recent year, main reasons for its profit or loss, improvement plan and investment plan for the next year:

VI. Risk matters (risk matters should be analyzed and evaluated for the following matters in the most recent year and up to the publication date of the annual report):

VII. Other important matters: None.

AI assistant

WELLTEND — Annual Report 2025

52254_rns_2026-05-27_67795ab7-411c-4c7f-b504-6c9f12816d0e.pdf

Welltend Technology Corporation

2025 Annual Report

Five. Financial Status and Review and Analysis of Financial Performance...150

Six. Special Disclosures...156

II. Business plan summary for 2026

III. Future development strategy of the Company

IV. Impact of external competitive environment, regulatory environment, and overall business environment:

II. Remuneration paid to directors, supervisors, the president, and vice presidents in the most recent year

(I) Remuneration paid to directors and independent directors

III. Corporate governance status:

1-1 The Company's Greenhouse Gas Inventory and Assurance in the Most Recent Two Years

1-1-1 Greenhouse Gas Inventory Information

1-1-2 Greenhouse Gas Inventory Information

I. Business content:

II. Market, Production and Sale:

(I). Market analysis:

VII. Important contracts:

II. Financial performance:

III. Cash flows:

IV. Impact of major capital expenditures on financial business in recent years: None

V. Reinvestment policy in the most recent year, main reasons for its profit or loss, improvement plan and investment plan for the next year:

VI. Risk matters (risk matters should be analyzed and evaluated for the following matters in the most recent year and up to the publication date of the annual report):

VII. Other important matters: None.

More from WELLTEND

WELLTEND Annual Report 2025