WKG — Call Transcript 2025

Dec 26, 2025

2025Q4

Earnings Conference

December 26, 2025

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www.wkgroup.com

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1. This presentation and accompanying related communications contain predictive information obtained from internal and external sources.

Disclaimer

1. The Company's actual future operating results, financial status and business outlook may differ from the estimates expressed or implied by these predictive information, and the reasons may come from various risks beyond the control of the Company. 3. The outlook for the future in this presentation reflects the Company's views on the future so far. For these opinions, if there are any changes or adjustments in the future, the Company is not responsible for reminding or updating them at any time.

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Agenda

1 Company overview 2 Product and customer introduction 3 Operating performance 4 Future outlook

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Company overview

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Organizational Chart
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98.15%
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Company overview

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Company history
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• World Known Precision Industry (Fuzhou) Co., Ltd. (hereinafter referred to as “WKPF”) was established. Established capital of USD one million.

• Passed the quality review by “C” Company in Germany in March, to supply the parts of adjustment valves for gas recycling in an engine.

• WKPF was certified with ISO/TS16949:2005.

• Certified by Siemens VDO of Germany to develop the advanced diesel engine parts, system of recycling emission (EBV), and emission circular filtering cooler (EGRCooler), collaboratively.

• WKPF was certified with ISO 14001:2004.

• Started mass production of hydraulic components for wind power generation

• Contracted with Cummins Inc. (hereinafter referred to asCummins) for parts of engine and parts for energy-saving and emission-reduction system.

• an expert workstation was established with Fuzhou University in Fujian, to research and develop the turbocharger for diesel engines together.

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Company overview

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Company history
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• WKPF was certified with OHSAS 18000:2007.

2013

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2014
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2015
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2016
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2017

• The Well-Known Trademark of Fuzhou City certificate and the High-Tech Enterprise Certification were obtained.

• World Known MFG (Cayman) Limited (hereinafter referred to as “WKM” or “the Company”) was established in Cayman Islands for listing in Taiwan.

• World Known Precision Industry Co., Ltd. (hereafter “WKPT”) was established. Established capital of NTD 10 million.

• Added the production lines for aluminum recast and expanded the operation scope, to produce high-end aluminum cast parts for energy-saving and carbon reduction, as well as the precision processing of these parts.

2018

• WKPT obtained IATF 16949 certification and ISO 9001:2015 certification.

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2020
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2021
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• WKPT introduced the first smart automated processing line.

• The Company’s shares went listed in TWSE.

• WKPT obtained ISO 14001:2015 certification and ISO 45001:2018 certification.

• WKPT won the 19th Taichung City Golden Hand Award.

• WKPT obtained Orsted’s offshore wind power supplier guidance fund.

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Company overview

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Company history
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• WKPT won first place in the "Lean Promotion Program" organized by the Industrial Development Bureau.

• WKPF was awarded the Best Quality Supplier Award by Customer P.

• 2022  Fujian Province has included WKPF in the directory of strategically emerging industrial enterprises.  WKPT has acquired land in Machouhou, Chiayi.

• 2023  WKPF has been awarded the "Specialized, Refined, Featured, and Innovative SME" of Fujian Province.  WKP USA has acquired land and a factory in Indiana, USA.

• 2024  WKPF has acquired land in the Changle District of Fuzhou, China.  The Company has been selected for the 2024 Forbes Asia 200 Best under a Billion.

• 2025  Issuance of the first unsecured convertible corporate bond in Taiwan.

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Product and customer introduction

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Green energy The only wind power Construction wind power brake cylinder supplier in machinery Taiwan

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Commercial vehicle

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Main customer
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Product and customer introduction

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Global Customer Distribution

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America Europe Asia
Sweden
VMI Warehouse VMI Warehouse
Haldex,
Liverpool, UK Volvo Sonima ， Sweden
WKPH USA UK
Columbus, IN Cummins Germany
Hungary
TMD,
VMI Warehouse Haldex,
USA Filtration Japan
London, UK China
Cummins, Group UD Trucks
MSW, Meritor, ISUZU
Mexico Meritor (ATI) Concentric, Cummins/Komats
Mahle Behr Vitesco u
Cummins, India Cummins, Thailand
Vitesco Technologies Haldex,
(Continental), Cummins, TMD UD trucks
Volvo
TMD
Meritor (ATI)
Brazil
TMD,
Cummins
Australia
Paccar
Volvo
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Providing the Best Logistics Solutions for Customers！

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Analysis of operating results
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Operating performance

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Revenue Unit:NTD thousand
2023
2024
303,406
302,566
2025 297,727
293,611
280,995
279,562
267,792
283,042 278,821
266,184 255,271
Q1 Q2 Q3 Q4
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Analysis of operating results
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Operating performance

2023 Net Profit Rate(%) Gross Profit Margin(%) 2024 2025

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22.10%
35.53%
34.97%
34.59%
34.22%
18.65%
33.24% 33.30%
32.29% 32.31% 17.10%
31.04% 31.10% 15.72% 15.99%
30.47% 15.40% 15.38% 15.40%
14.75%
14.36%
13.63%
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4
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Operating results in the recent years
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Operating performance

3 Operating	performance	Operating	results in th	e recentyea	rs
				Unit: NT$ thousand
	2022	2023	2024	2025/1/1~ 2025/9/30
Operatingrevenue	1,022,834	1,197,391	1,082,879	828,788
Gross profit from operations	258,467	389,568	352,174	284,297
Gross profit rate 25.27% 32.53% 32.52% 34.30%
Net operatingincome	109,401	220,586	178,630	153,076
Non-operating income and expenses	35,737	20,887	36,914	12,293
Profit before income tax	145,138	250,473	215,544	165,369
Net profit	113,208	203,267	170,127	132,466
Net profit rate 11.07% 16.98% 15.71% 15.98%
Other comprehensive income (loss) for the period, net of tax	14,453	(14,060)	37,356	(51,292)
Total comprehensive income for the period	127,661	189,207	207,483	81,174
Capital stock	338,990	338,990	338,990	338,900
EPS	3.34	6	5.02	3.91
Dividendper share	2.50	3.60	3.20
Distribution ratio	74.85%	60.00%	63.75%	0.00%
Cash inflow from operating activities	204,169	295,638	221,303	125,084
Liabilities toAssetsRatio	41.56%	39.34%	36.39%	50.96%
ROE	12.33%	20.16%	15.39%	11.53%		15

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Regional revenue structure analysis
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Operating performance

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Eurpoe Japan
America
2023
17.39%
17.11%
38.56% 38.38% 2024 20.52%
16.38%
36.81% 2025前三季
16.01%
15.47%
China
Taiwan Australia
4.59%
13.61% 7.22%
6.57%
11.12% 5.86%
8.27% 1.24% 1.50%
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3
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Operating performance

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Ship Machinery
Parts, 2.35% 2024
Agricultural
Machinery Others,
Parts, 1.70% 10.45%
Construction
Machinery
Parts, 4.55%
Green
Energy
Patrs, 1.47%
Auto Parts,
79.48%
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Product application analysis
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Port
Ship Machinery crane Others, 10.53% 2025Q3
Parts, 2.65% parts,
1.28%
Agricultural
machinery parts,
1.27%
Construction
Machinery
Parts, 4.62%
Green
Energy
parts,
1.17%
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Auto parts,
78.47%
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4 Future outlook

Actively cooperate with customers to expand the growth momentum of commercial vehicles

Accelerate the development of potential customers Green field business through technology expansion integration advantages

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Mass Production of New Products Following
Implementation of EPA27 Emission Standards
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Future outlook

Cummins Engine Business

North America

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In response to the implementation of North American EPA 2027 emission regulations, Cummins is updating its 15L and 6.7L engine product lines, with mass production scheduled to begin in late 2026. The Company has secured an increasing number of orders on its new engine platforms. Beyond traditional diesel engine components, our product offerings have expanded to include natural gas and hydrogen engine platforms, which significantly contributes to revenue growth.

U.S. Subsidiary: Factory construction is expected to be completed by the end of this year. Initial business objectives will focus on engine assembly, with production line layouts currently in the planning stage.

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US truck market size
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Future outlook

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Source:Global Growth Insights

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Actively Collaborating with Customers - Expanding the
Power of Heavy-Duty Commercial Vehicles
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Future outlook

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Australia

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Australia is vast and sparsely populated, with 90% of logistics handled by trucks and no alternative solutions available. Due to the large cargo capacity and long driving distances, Australian truck specifications are different from those in other markets, with a high degree of customization. Currently, the heavy-duty truck market is almost monopolized by two local manufacturers: VOLVO and KENWORTH. WKPF is a supplier for these two manufacturers and has already secured significant new Euro VI projects (Australia will implement Euro VI emission standards in 2025). The characteristics of the Australian market are low volume but high price. As Australia and China have signed the RECP agreement, both countries enjoy tariff-free trade. Australian customers have a strong willingness to source components from China.

Expanding business into the Australian market will help enhance profit levels (Revenue from Australia accounted for 4.59% in the first three quarters of 2025).

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Business Overview of Major Clients

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Japan

In 2019, the VOLVO Group sold its UD TRUCKS division to Isuzu Motors, and it has now smoothly integrated into the Isuzu procurement system through the UD supply chain.

1. Entered the Isuzu supply system and became the first cast iron parts supplier directly sourced by Isuzu from China.

2. UD has acquired the rights to consolidate the original VOLVO component suppliers in Europe. The transition of these European-sourced products to low-cost countries such as China and India is already underway, and Fuzhou Guanglong has received inquiries for assembly components. Revenue and profit margins from the UD segment are expected to further two major truck groups (ISUZU and UD), their shared platform project is expected to enter mass production in the fourth quarter. Additionally, in 2027, Isuzu and UD plan to adopt a “one model, dual branding” strategy improve.

3. Following the merger of Japan’s for their next-generation heavy-duty trucks to capture market share in Japan. Under this strategy, the same vehicle model will be sold under both the ISUZU and UD brands through their respective sales channels. (Sales share in 2024: 12.64%; Q3 2025 sales share: 11.6%)

4. Among the products participating in the bidding for the new model's OHDP platform, WKG has achieved considerable success so far. In addition to traditional cast iron and recast aluminum, it has expanded into highpressure cast aluminum, forged steel parts, and aluminum extrusion products. The original expected mass production schedule for new parts was 2027-2028, but some newly developed parts have been brought forward to the fourth quarter of 2026, resulting in earlier-than-expected benefits.

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ISUZU Transformation-Growth to 2030(lX)

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Analysis of Japan's Commercial Vehicle Market Sales in Q3 2025

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Monthly sales trend of natural gas heavy-duty trucks in China, 2021-2025

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Trend chart of terminal sales and cumulative growth of natural gas heavy-duty trucks in China in 2025.

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Trend of China's LNG Ex-factory Price Index in 2025

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China Commercial Vehicle Market
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Future outlook

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China

Yinlun is the largest supplier of commercial vehicle thermal management systems in China, with a dominant 92% market share in the EGR (Exhaust Gas Recirculation) cooler segment.

In 2023, the demand for natural gas commercial vehicle engines in China surged dramatically. WKPF supplies Yinlun with EGR valve seats, EGR cooler housings, and intake/exhaust chambers, among other components.

In 2024, factors such as the economic slowdown, narrowing gas-diesel price gap, and infrastructure limitations for refueling significantly impacted sales of natural gas vehicles. In northern provinces, the transition from diesel to gas vehicles has largely been completed, shifting the market to a competitive stock-replacement phase.

In 2025, natural gas vehicles have replaced diesel as the mainstream product in the heavy truck market, and demand for EGR-related products has stabilized. Although weak domestic consumption has caused a slight overall decline, the 2025 vehicle replacement subsidy policy has included natural gas heavy trucks under the subsidy scope.

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Leveraging Technological Integration Advantages -
Accelerating the Development of Potential Customers
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Future outlook

• Customer D - As a global leader in sustainable braking (industrial braking) solutions, this company leverages its global manufacturing network and localized service capabilities to maintain a dominant position in the industry. Decades of experience and continuous innovation have kept it at the forefront of technology and product quality.

• In addition to long-term collaboration on cast iron components. WKPT has also gradually developed aluminum alloy parts and has begun mass production and delivery.

Global Port Crane Market Size

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Leveraging Technological Integration Advantages -
Accelerating the Development of Potential Customers
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Future outlook

• Customer K - a leading hydraulic pump manufacturer whose products are widely used in shipbuilding, agricultural machinery, construction, and expansion industries. Currently, eight pump models have been developed, including the pump body itself. Mass production will begin in the second quarter of 2025, contributing to 2025 revenue. Customer K is also assisting in the development of new high-pressure and intelligent pumps. The intelligent pump can automatically adjust its displacement according to usage scenarios to achieve energy savings. Mass production and shipment of the newly developed components are expected in the second quarter of 2026.

• Customer A - As a global leader in material handling solutions, this company is not only dedicated to manufacturing top-quality forklifts but also focuses on providing comprehensive solutions to enhance business efficiency for its customers.

In addition to the long-term mass production and delivery of hydraulic components, WKPT has recently completed the delivery of generator parts samples. Small-batch production is currently underway, primarily for shipment to the United States, with plans to gradually expand into the European market.

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Leveraging Technological Integration Advantages -
Accelerating the Development of Potential Customers
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Future outlook

AT Customer – a leading global brand in leak testing equipment, widely used in the automotive, medical, and electronics industries. Our company is a supplier of key valve body components for them.

Due to its high-precision detection technology, this leak tester can detect leaks as small as 0.1 cc/min, far exceeding industry standards. This high sensitivity makes it a critical piece of equipment for quality control. It is used in diverse industries (including automotive, medical devices, consumer electronics, and industrial manufacturing).

As industries increasingly demand higher product quality and safety, leak testing has become an indispensable part of the manufacturing process.

Especially in high-growth sectors such as electric vehicles and medical technology, the demand for this tester continues to grow. The valve body components manufactured by our company are the core components of the tester, directly affecting testing accuracy and equipment lifespan. The technology is highly complex, and we have a long-term cooperative relationship with them. Some components were already in mass production and shipping in 2025.

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Future direction
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Future outlook

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Target industry
Green Energy
Electric car
Machinery
Heavy Industrial Automatic
Machinery Machinery
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Front and back process integration

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Aluminium
26.982
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Aluminum forging, Dewaxed, blocks, rods recasting, die casting sand casting, aluminum sheet

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Plant construction will be completed in Dec 2025

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Acquired late-stage industrial land in Machou Industrial Park,
Chiayi County Government, in February 2021.
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Production base layout

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Expected to be completed in the third quarter of 2026

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Plant construction will be completed in Dec 2025

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Production Base Layout-USA

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Address: 1321 N Liberty Circle Drive East, Greensburg, IN 47240 Land Area; 2.5 acres Floor Space:26250 sqft

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ESG Results

Corporate Governance Evaluation Ranking IPO TOP 36%~50% 50億↓ 11%~20%

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Thanks for your listening

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www.wkgroup.com 36