WPG HOLDINGS LIMITED
PARENT COMPANY ONLY FINANCIAL STATEMENTS AND
AUDIT REPORT OF INDEPENDENT AUDITORS
DECEMBER 31, 2025 AND 2024

For the convenience of readers and for information purpose only, the auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese-language auditors’ report and financial statements shall prevail.

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INDEPENDENT AUDITORS' REPORT TRANSLATED FROM CHINESE

To the Board of Directors and Stockholders of WPG Holdings Limited

Opinion

We have audited the accompanying parent company only balance sheets of WPG Holdings Limited (the “Company”) as at December 31, 2025 and 2024, and the related parent company only statements of comprehensive income, of changes in equity and of cash flows for the years then ended, and notes to the financial statements, including a summary of material accounting policies.

In our opinion, based on our audits and the reports of other auditors (please refer to other matter section), the accompanying parent company only financial statements present fairly, in all material respects, the financial position of the Company as at December 31, 2025 and 2024, and its financial performance and its cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.

Basis for opinion

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

Key audit matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the Company’s 2025 financial statements. These matters were addressed in the context of our audit of the parent company only financial statements as a whole and, in forming our opinion thereon, we do not provide a separate opinion on these matters.

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Key audit matters for the Company’s 2025 parent company only financial statements are stated as follows:

Impairment assessment of investments accounted for under equity method

Description

Refer to Note 4(12) for accounting policy on investments accounted for under equity method, Note 5(2) for uncertainty of accounting estimates and assumptions in relation to impairment assessment of investments accounted for under equity method, and Note 6(4) for details of investments accounted for under equity method.

In 2010, the Company acquired 100% shareholding of Yosun Industrial Corp. (referred herein as “Yosun Industrial”) amounting to $12,939,060 thousand, and was recognized as investments accounted for under equity method. The Company uses the estimated future cash flows of each cash-generating unit and proper discount rate to assess whether the investment may be impaired. Given that the assumptions used in the calculation of recoverable amount requires significant management judgment with respect to the discount rate and the underlying cash flows, we considered the impairment assessment of the investment a key audit matter.

How our audit addressed the matter

Our audit procedures in relation to the above key audit matter included:

Assessing the process in which management evaluates the estimated future cash flows of each cash generating unit, and reconciling the input data used in the valuation model to the approved operational plan by management.
Evaluating the reasonableness of the estimated growth rate, gross rate, discount rate and other significant assumptions used in the valuation model, by:

(1) Comparing estimated growth rate and gross rate with historical data and our knowledge of the business and industry;
(2) Comparing discount rate assumptions with respect to cash generating units’ capital cost and similar return on assets; and
(3) Checking the setting of valuation model’s calculation formula.

Comparing the recoverable value and book value of each cash-generating unit.

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Valuation of investments accounted for under equity method

Description

Refer to Note 4(10) for accounting policy on investments accounted for under equity method, and Note 6(4) for details of investments accounted for under equity method.

As at December 31, 2025, the balance of the Company’s investments in its subsidiaries, World Peace Industrial Co., Ltd. (referred herein as “World Peace Industrial”), Yosun Industrial, Silicon Application Corp. (referred herein as “Silicon Application”) and Asian Information Technology Inc. (referred herein as “Asian Information Technology”) amounted to $34,210,403 thousand, $13,059,248 thousand, $8,253,743 thousand and $7,711,808 thousand, respectively, and the investment income amounted to $3,891,524 thousand, $494,129 thousand, $981,049 thousand and $1,238,126 thousand for the year then ended, respectively. As the balance of investments accounted for under equity method constituted 56% of the Company’s total assets, and investment income constituted 63% of the Company’s profit before tax, we considered the assessment of investments accounted for under equity method, valuation of allowance for uncollectible accounts receivable, and recognition of purchase discounts and allowances of these subsidiaries as key audit matters as summarized below:

Valuation of allowance for uncollectible accounts receivable - World Peace Industrial, Yosun Industrial, Silicon Application and Asian Information Technology (collectively referred herein as the "Subsidiaries")

Description

Refer to Note 4(10) of consolidated financial statements for accounting policy on accounts receivable, Note 5(2) of consolidated financial statements for uncertainty of accounting estimates and assumptions in relation to provision for uncollectible accounts receivable, and Note 6(5) of consolidated financial statements for details of accounts receivable and overdue receivables.

The Subsidiaries assess the collectibility of accounts receivable based on historical experience with its customers. As the estimation of allowance for uncollectible accounts is subject to management’s judgment in estimating future recovery, such as management’s assessment of customer’s credit risk, we considered the valuation of allowance for uncollectible accounts receivable a key audit matter.

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How our audit addressed the matter

Our audit procedures in relation to the above key audit matter included:

Obtaining an understanding of, and evaluating the formal approval process for the customer's credit limit application.
Checking the provision policy on allowance for uncollectible accounts, and assessing the reasonableness of provision policy.
Checking the adequacy of the loss rate calculation by sampling the historical accounts receivable aging data and verifying the formula for the calculation of expected credit loss rate.
Comparing the classification of accounts receivable aging with current year and prior year, and checking subsequent collections after the balance sheet date to confirm recovery of outstanding receivables.
For those accounts receivable specifically identified by management to have been impaired, evaluating propriety of impairment assessment against related supporting documents.

Recognition of purchase discounts and allowances - Subsidiaries

Description

Refer to Note 4(14) of the consolidated financial statements for accounting policy on recognition of purchase discounts and allowances.

The Subsidiaries are engaged in operating sales channel for various electronic components. In line with industry practice, the Subsidiaries have entered into purchase discounts and allowances agreements with suppliers for various kinds and quantities of inventories. The Subsidiaries calculate and recognize the amount of purchase discounts and allowances in accordance with the agreement. The Subsidiaries negotiate the amount with the supplier, and after receiving credit note from supplier, the Subsidiaries pay the net amount.

The discounts and allowances from the supplier are calculated either automatically by the system or manually. The Subsidiaries have to gather a lot of information to input in the system, such as the items subject to discount and corresponding discount rate, etc. Given that the Subsidiaries have a large volume of purchases, and have entered into various purchase discounts and allowances agreements with terms and conditions that vary with each agreement, we considered the recognition of purchase discounts and allowances a key audit matter.

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How our audit addressed the matter

Our audit procedures in relation to the above key audit matter included:

Understanding the process in recognizing purchase discounts and allowances, evaluating related internal control procedures and testing its effectiveness, checking the basic information set up in the computer system with respect to discount and allowance calculation randomly, and selecting samples to determine whether purchase discounts and allowances recognized were reviewed by an authorised supervisor.
Selecting samples of purchase discounts and allowances, obtaining confirmed documents and approved credit note from supplier for selected commodity’s part number, and checking whether the part number and discount and allowance amount in obtained vouchers were consistent with the amounts recognized.
Performing confirmation of selected material accounts payable, checking whether there is a difference between the amount of purchase discounts and allowances recognized based on credit note from supplier with the amount confirmed by the supplier, and investigating differences, if any. Selecting samples of outstanding accounts payable and checking whether subsequent payments were made after the balance sheet date.

Responsibilities of management and those charged with governance for financial statements

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

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

Those charged with governance, including audit committee, are responsible for overseeing the Company’s financial reporting process.

Other matter – Reference to the audits of other auditors

We did not audit the financial statements of certain investments accounted for under the equity method and information on investees disclosed in Note 13. Therefore, our opinion expressed herein, insofar as it relates to the amounts included in respect of these associates, is based solely on the reports of the other auditors. The balance of these investments accounted for under the equity method amounted to $2,878,094 thousand, constituting 3% of total assets as at December 31, 2025, and the comprehensive income recognized from associates and joint ventures accounted for under the equity method amounted to $212,327 thousand, constituting 5% of the total comprehensive income for the year then ended.

Auditors’ responsibilities for the audit of the financial statements

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

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

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

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Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Company to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinion.

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

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

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

Lin, Yi-Fan

Lin, Yung-Chih

for and on behalf of PricewaterhouseCoopers, Taiwan

March 10, 2026

The accompanying parent company only financial statements are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of such financial statements may differ from those generally accepted in countries and jurisdictions other than the Republic of China. Accordingly, the accompanying parent company only financial statements and independent auditors’ report are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice.

As the financial statements are the responsibility of the management, PricewaterhouseCoopers, Taiwan cannot accept any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from the translation.

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WPG HOLDINGS LIMITED
PARENT COMPANY ONLY BALANCE SHEETS
DECEMBER 31, 2025 AND 2024
(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

	Assets	Notes	December 31, 2025		December 31, 2024
			Amount	%	Amount	%
Current assets
1100	Cash and cash equivalents	6(1)	$ 85,939	-	$ 58,859	-
1180	Accounts receivable - related parties, net	7(3)	171,690	-	200,599	-
1200	Other receivables		55	-	446	-
1210	Other receivables - related parties	7(3)	584,421	1	751,674	1
1410	Prepayments		45,392	-	69,244	-
1470	Other current assets		1,575	-	649	-
11XX	Total current assets		889,072	1	1,081,471	1
Non-current assets
1510	Financial assets at fair value through profit or loss - non-current	6(2)	450,168	-	565,655	-
1517	Non-current financial assets at fair value through other comprehensive income - non-current	6(3)	2,024,648	2	4,225,091	4
1550	Investments accounted for under equity method	6(4), 7(3) and 8	101,824,732	90	99,511,166	88
1600	Property, plant and equipment	6(5) and 8	6,270,003	6	6,401,460	6
1755	Right-of-use assets	6(6) and 7(3)	81,958	-	92,680	-
1760	Investment property, net	6(7) and 8	1,560,836	1	1,582,837	1
1780	Intangible assets	6(8)	61,408	-	110,033	-
1840	Deferred income tax assets	6(26)	38,921	-	21,807	-
1990	Other non-current assets		11,246	-	10,074	-
15XX	Total non-current assets		112,323,920	99	112,520,803	99
1XXX	Total assets		$ 113,212,992	100	$ 113,602,274	100

(Continued)

WPG HOLDINGS LIMITED

PARENT COMPANY ONLY BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

	Liabilities and Equity	Notes	December 31, 2025		December 31, 2024
			Amount	%	Amount	%
Current liabilities
2100	Short-term borrowings	6(9)	$ 8,004,000	7	$ 8,630,000	8
2110	Short-term notes and bills payable	6(10)	2,058,866	2	2,009,081	2
2150	Notes payable		2,740	-	2,965	-
2200	Other payables		806,629	1	708,484	1
2220	Other payables - related parties	7(3)	2,681,284	2	2,781,680	2
2230	Current income tax liabilities		448,363	-	233,632	-
2280	Current lease liabilities		18,556	-	17,126	-
2300	Other current liabilities	6(12)	1,350,307	1	18,626	-
21XX	Total current liabilities		15,370,745	13	14,401,594	13
Non-current liabilities
2530	Bonds payable	6(11)	5,285,759	5	5,172,439	5
2540	Long-term borrowings	6(12) and 8	9,188,861	8	10,520,212	9
2570	Deferred income tax liabilities	6(26)	378,035	-	172,110	-
2580	Non-current lease liabilities		62,143	-	74,220	-
2600	Other non-current liabilities	6(13)	82,175	-	41,164	-
25XX	Total non-current liabilities		14,996,973	13	15,980,145	14
2XXX	Total liabilities		30,367,718	26	30,381,739	27
Equity
	Capital	6(15)
3110	Common stock		16,790,568	15	16,790,568	15
	Capital reserve	6(16)
3200	Capital reserve		22,853,878	20	21,851,961	19
	Retained earnings	6(17)
3310	Legal reserve		11,376,701	10	10,560,601	9
3320	Special reserve		-	-	2,282,715	2
3350	Unappropriated earnings		33,751,241	30	27,727,872	24
	Other equity interest	6(18)
3400	Other equity interest		( 1,927,114 )	( 1 )	( 4,006,818	4 )
3XXX	Total equity		82,845,274	74	83,220,535	73
	Significant contingent liabilities and unrecognized contract commitments	9
	Significant events after the balance sheet date	11
3X2X	Total liabilities and equity		$ 113,212,992	100	$ 113,602,274	100

The accompanying notes are an integral part of these parent company only financial statements.

WPG HOLDINGS LIMITED

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

YEARS ENDED DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT EARNINGS PER SHARE DATA)

	Items	Notes	2025		2024
			Amount	%	Amount	%
4000	Operating revenues	6(19) and 7(3)	$ 12,741,846	100	$ 9,250,327	100
5000	Operating costs	6(24)(25) and 7(3)	( 1,736,914)	( 14)	( 1,547,576)	( 17)
5900	Gross profit		11,004,932	86	7,702,751	83
	Non-operating income and expenses
7100	Interest income	6(20)	1,437	-	4,848	-
7010	Other income	6(21)	198,292	2	204,303	2
7020	Other gains or losses	6(22)	( 56,001)	-	52,360	1
7050	Financial costs	6(23)	( 607,337)	( 5)	( 369,352)	( 4)
7000	Total non-operating income and expenses		( 463,609)	( 3)	( 107,841)	( 1)
7900	Income before income tax		10,541,323	83	7,594,910	82
7950	Income tax expense	6(26)	( 436,086)	( 3)	( 349,737)	( 4)
8200	Profit for the year		$ 10,105,237	80	$ 7,245,173	78
	Other comprehensive income / (loss), net
	Components of other comprehensive income (loss) that will not be reclassified to profit or loss
8311	Gain on remeasurement of defined benefit plan6(13)		$ 3,432	-	$ 7,726	-
8316	Unrealized gains or losses from investments in equity instruments measured at fair value through other comprehensive income	6(3)(18)	( 338,374)	( 3)	413,022	4
8330	Share of other comprehensive income (loss) of subsidiaries, associates and joint ventures accounted for under equity method		( 398,117)	( 3)	308,636	3
8349	Income tax related to components of other comprehensive income that will not be reclassified to profit or loss	6(26)	( 686)	-	( 1,545)	-
8310	Other comprehensive income (loss) that will not be reclassified to profit or loss		( 733,745)	( 6)	727,839	7
	Components of other comprehensive income (loss) that will be reclassified to profit or loss
8361	Exchange differences on translation of foreign financial statements	6(18)	( 230,980)	( 2)	607,054	7
8380	Share of other comprehensive income (loss) of subsidiaries, associates and joint ventures accounted for under equity method	6(18)	( 4,931,746)	( 39)	5,833,295	63
8399	Income tax related to components of other comprehensive income that will be reclassified to profit or loss	6(18)(26)	34,250	-	( 47,639)	( 1)
8360	Other comprehensive income (loss) that will be reclassified to profit or loss		( 5,128,476)	( 41)	6,392,710	69
8300	Other comprehensive income (loss), net		( $ 5,862,221)	( 47)	$ 7,120,549	76
8500	Total comprehensive income		$ 4,243,016	33	$ 14,365,722	154
	Earnings per share (in dollars)	6(27)
9750	Basic earnings per share		$ 5.77		$ 4.07
9850	Diluted earnings per share		$ 5.59		$ 4.06

The accompanying notes are an integral part of these parent company only financial statements.

WPG HOLDINGS LIMITED

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

YEARS ENDED DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

	Capital			Retained Earnings			Other Equity Interest
	Notes	Common stock	Preference stock	Capital reserve	Legal reserve	Special reserve	Unappropriated earnings	Exchange differences of foreign financial statements	Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income	Others
2024
Balance at January 1, 2024		$ 16,790,568	$ 2,000,000	$ 28,449,804	$ 9,716,441	$ 3,477,886	$ 25,492,557	($ 3,931,014)	$ 1,804,781	($ 156,483)
Net income		-	-	-	-	-	7,245,173	-	-	7,245,173
Other comprehensive income (loss)	6(18)	-	-	-	-	-	106,115	6,552,427	621,724	(159,717)
Total comprehensive income (loss)		-	-	-	-	-	7,351,288	6,552,427	621,724	(159,717)
Appropriations and distribution of 2023 retained earnings	6(17)
Legal reserve		-	-	-	844,160	-	(844,160)	-	-	-
Special reserve		-	-	-	-	(1,195,171)	1,195,171	-	-	-
Cash dividends for common stock		-	-	-	-	-	(5,876,699)	-	-	(5,876,699)
Cash dividends for preference stock		-	-	-	-	-	(400,000)	-	-	(400,000)
Disposal of investments in equity instruments designated at fair value through other comprehensive income by associates and subsidiaries		-	-	-	-	-	724,900	-	(724,900)	-
Changes in equity of associates and joint ventures accounted for under equity method	6(16)	-	-	931,304	-	-	95,695	-	-	1,026,999
Changes in ownership interests in subsidiaries		-	-	-	-	-	(5,518)	-	-	(5,518)
Transfers of prior year overdue and unpaid cash dividends of subsidiaries	6(16)	-	-	41	-	-	-	-	-	41
Redemption preference stock	6(15)	-	(2,000,000)	(7,994,638)	-	-	(5,362)	-	-	(10,000,000)
Due in recognition of equity component of convertible bonds issued	6(16)	-	-	465,450	-	-	-	-	-	465,450
Balance at December 31, 2024		$ 16,790,568	$ -	$ 21,851,961	$ 10,560,601	$ 2,282,715	$ 27,727,872	$ 2,621,413	$ 1,701,605	($ 316,200)
2025
Balance at January 1, 2025		$ 16,790,568	$ -	$ 21,851,961	$ 10,560,601	$ 2,282,715	$ 27,727,872	$ 2,621,413	$ 1,701,605	($ 316,200)
Net income		-	-	-	-	-	10,105,237	-	-	10,105,237
Other comprehensive income (loss)	6(18)	-	-	-	-	-	16,978	(5,147,191)	(750,723)	18,715
Total comprehensive income (loss)		-	-	-	-	-	10,122,215	(5,147,191)	(750,723)	18,715
Appropriations and distribution of 2024 retained earnings	6(17)
Legal reserve		-	-	-	816,100	-	(816,100)	-	-	-
Special reserve		-	-	-	-	(2,282,715)	2,282,715	-	-	-
Cash dividends for common stock		-	-	-	-	-	(5,372,982)	-	-	(5,372,982)
Cash dividends for preference stock		-	-	-	-	-	(424,454)	-	-	(424,454)
Disposal of investments in equity instruments designated at fair value through other comprehensive income by associates and subsidiaries		-	-	-	-	-	291,653	-	(291,653)	-
Changes in equity of associates and joint ventures accounted for under equity method	6(16)	-	-	901,602	-	-	31,075	-	-	932,677
Disposal of investments in equity instruments designated at fair value through other comprehensive income	6(3)	-	-	-	-	-	(80,437)	-	80,437	-
Difference between consideration and carrying amount of subsidiaries acquired or disposed	6(16)	-	-	95,244	-	-	(10,316)	-	-	156,483
Changes in ownership interests in subsidiaries	6(16)	-	-	4,308	-	-	-	-	-	4,308
Transfers of prior year overdue and unpaid cash dividends of subsidiaries		-	-	38	-	-	-	-	-	38
Share-based payment transactions		-	-	725	-	-	-	-	-	725
Balance at December 31, 2025		$ 16,790,568	$ -	$ 22,853,878	$ 11,376,701	$ -	$ 33,751,241	($ 2,525,778)	$ 739,666	($ 141,002)

The accompanying notes are an integral part of these parent company only financial statements.

WPG HOLDINGS LIMITED
PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS
YEARS ENDED DECEMBER 31, 2025 AND 2024
(EXRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

	Notes	2025	2024
Cash flows from operating activities
Profit before income tax		$ 10,541,323	$ 7,594,910
Adjustments
Income and expenses
Depreciation	6(24)	174,847	194,190
Amortization	6(24)	99,908	91,196
Gain on financial assets at fair value through profit or loss	6(22)	( 4,071 )	( 18,164 )
Interest expense	6(23)	607,337	369,352
Interest income	6(20)	( 1,437 )	( 4,848 )
Dividend income	6(21)	( 149,183 )	( 155,464 )
Compensation cost of employee stock options	6(14)	1,700	-
Loss (gain) on disposal of investment	6(22)	26,090	( 62,430 )
Share of profit of subsidiaries, associates and joint ventures accounted for under the equity method	6(19)	( 10,829,252 )	( 7,461,190 )
Loss on lease modification	6(22)	-	44
Changes in assets/liabilities relating to operating activities
Net changes in assets relating to operating activities
Accounts receivable - related parties, net		28,909	( 73,869 )
Other receivables		391	-
Other receivables - related parties		590,959	( 405 )
Prepayments		23,852	( 10,811 )
Other current assets		( 926 )	-
Changes in operating liabilities
Notes payable		( 225 )	216
Other payables		135,317	( 13,888 )
Other payables - related parties		( 6,108 )	7,113
Other current liabilities		329	( 2,240 )
Other non-current liabilities		2,187	( 846 )
Cash inflow generated from operations		1,241,947	452,866
Interest paid		( 476,687 )	( 359,870 )
Income tax paid		( 52,459 )	( 516,094 )
Interest received		1,437	4,848
Dividends received		5,864,300	4,078,580
Net cash provided by operating activities		6,578,538	3,660,330

(Continued)

WPG HOLDINGS LIMITED
PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS
YEARS ENDED DECEMBER 31, 2025 AND 2024
(EXRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

	Notes	2025	2024
Cash flows from investing activities
Acquisition of financial assets at fair value through other comprehensive income - non-current		$ -	($ 1,080,002 )
Proceeds from disposal of financial assets at fair value through profit or loss - non-current		62,354	12,267
Proceeds from capital reduction of financial assets at fair value through profit or loss		57,204	-
Capital increase in investees	7(3)	( 637,604 )	( 2,553,081 )
Acquisition of investments accounted for using the equity method	6(4)	( 833,712 )	-
Proceeds from disposal of investments accounted for under equity method	7(3)	1,343,112	-
Acquisition of property, plant and equipment	6(28)	( 7,441 )	( 9,943 )
Increase in guarantee deposits paid		( 1,522 )	( 2,570 )
Decrease in guarantee deposits paid		350	2,814
Acquisition of intangible assets	6(28)	( 91,542 )	( 87,193 )
Net cash used in investing activities		( 108,801 )	( 3,717,708 )
Cash flows from financing activities
Principal repayment of lease liability	6(29)	( 19,006 )	( 18,505 )
Increase in short-term borrowings	6(29)	52,204,000	52,400,000
Decrease in short-term borrowings	6(29)	( 52,830,000 )	( 52,250,000 )
Increase in short-term notes and bills payable	6(29)	17,475,919	15,360,462
Decrease in short-term notes and bills payable	6(29)	( 17,426,134 )	( 14,450,919 )
Proceeds from issuance of bonds	6(29)	-	5,615,686
Increase in long-term borrowings (including current portion of long-term borrowings)	6(29)	-	4,300,000
Increase in guarantee deposits received		-	166
Increase in other payables - increase in associates	6(29)	2,650,000	2,700,000
Decrease in other payables - decrease in associates		( 2,700,000 )	-
Distribution of cash dividends	6(17)	( 5,797,436 )	( 6,276,699 )
Redemption of preference stock	6(15)	-	( 10,000,000 )
Net cash used in financing activities		( 6,442,657 )	( 2,619,809 )
Net increase (decrease) in cash and cash equivalents		27,080	( 2,677,187 )
Cash and cash equivalents at beginning of year		58,859	2,736,046
Cash and cash equivalents at end of year		$ 85,939	$ 58,859

The accompanying notes are an integral part of these parent company only financial statements.

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WPG HOLDINGS LIMITED
NOTES TO THE PARENT COMPANY ONLY FINANCIAL STATEMENTS
YEARS ENDED DECEMBER 31, 2025 AND 2024
(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS,
EXCEPT AS OTHERWISE INDICATED)

HISTORY AND ORGANISATION

(1) WPG Holdings Limited (the Company) was incorporated as a company limited by shares under the provisions of the Company Law of the Republic of China, and as a holding company of World Peace Industrial Co., Ltd. and Silicon Application Corporation by exchanging shares of common stock on November 9, 2005. The Company's shares were listed on the Taiwan Stock Exchange (TSE) and approved by the Financial Supervisory Commission, Executive Yuan, Securities and Futures Bureau on the same date. After restructuring, Richpower Electronic Devices Co., Ltd. became the Company on January 1, 2008. The Company acquired Pernas Electronics Co., Ltd., Asian Information Technology Inc., Yosun Industrial Corp. and AECO Technology Inc. by exchanging shares of common stock on July 16, 2008, February 6, 2009, November 15, 2010 and March 1, 2012, respectively. After the Company's organisation restructuring on January 1, 2014, World Peace Industrial Co., Ltd., Silicon Application Corp. and Yosun Industrial Corp. acquired 100% shares in AECO Technology Co., Ltd., Pernas Electronics Co., Ltd. and Richpower Electronic Devices Co., Ltd. through share exchange, and consequently, AECO Technology Co., Ltd., Pernas Electronics Co., Ltd. and Richpower Electronic Devices Co., Ltd. became indirectly owned subsidiaries. The Company originally evaluated Genuine C&C, Inc. using equity method through its subsidiary, World Peace Industrial Co., Ltd. The Company acquired partial stocks of Genuine C&C, Inc. on April 8, 2015 and completed the purchase on April 15, 2015. After the purchase, the Company and World Peace Industrial Co., Ltd. collectively held 60.5% shares of Genuine C&C, Inc. which became the Company's directly owned subsidiary. On September 1, 2017, the stock swap between Trigold Holdings Limited (Trigold) and the shareholders who previously owned Genuine C&C, Inc. was conducted at a stock swap ratio of 1:1. On the same day, Trigold was established and began OTC trading whereas Genuine C&C, Inc. was unlisted at OTC. The Company owned 60.51% equity of Trigold after the stock swap. In addition, the Company completed the acquisition of ordinary shares of Fortune Information Systems Corp. ("Fortune Corp.") on April 29, 2025. The Company held a 47.67% equity interest in Fortune Corp. after the acquisition and thus Fortune Corp. became a subsidiary of the Company.

(2) The Company was organized to create the management mechanism of the group, supervise the subsidiaries, integrate the whole group and improve operational efficiency. As of December 31, 2025, the Company's authorized capital was $32,000,000 (certain shares can be issued as preference shares, including $1,000,000 reserved for employee stock option certificate,

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restricted stocks to employees, preferred stocks with warrants and corporate bonds with warrants), and the paid-in capital was $16,790,568 with a par value of $10 (in dollars) per share.

THE DATE OF AUTHORIZATION FOR ISSUANCE OF THE PARENT COMPANY ONLY FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORIZATION

These parent company only financial statements were authorized for issuance by the Board of Directors on March 10, 2026.

APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS

(1) Effect of the adoption of new issuances of or amendments to International Financial Reporting Standards ("IFRS®") Accounting Standards that came into effect as endorsed by the Financial Supervisory Commission ("FSC")

New standards, interpretations and amendments endorsed by the FSC and became effective from 2025 are as follows:

New Standards, Interpretations and Amendments	Effective date by International Accounting Standards Board
Amendments to IAS 21, ‘Lack of exchangeability’	January 1, 2025

The above standards and interpretations have no significant impact to the Company's financial condition and financial performance based on the Company's assessment.

(2) Effect of new issuances of or amendments to IFRS Accounting Standards as endorsed by the FSC but not yet adopted by the Company

New standards, interpretations and amendments endorsed by the FSC effective from 2026 are as follows:

New Standards, Interpretations and Amendments	Effective date by International Accounting Standards Board
Amendments to IFRS 9 and IFRS 7, ‘Amendments to the classification and measurement of financial instruments’	January 1, 2026
Amendments to IFRS 9 and IFRS 7, ‘Contracts referencing nature-dependent electricity’	January 1, 2026
IFRS 17, ‘Insurance contracts’	January 1, 2023
Amendments to IFRS 17, ‘Insurance contracts’	January 1, 2023
Amendments to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 - comparative information’	January 1, 2023
Annual Improvements to IFRS Accounting Standards—Volume 11	January 1, 2026

Except for the following, the above standards and interpretations have no significant impact to the Company's financial condition and financial performance based on the Company's assessment.

Amendments to IFRS 9 and IFRS 7, ‘Amendments to the classification and measurement of financial instruments’

The IASB issued the amendments to:

A. Clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion, covering contractual terms that can change cash flows based on contingent events (for example, interest rates linked to ESG targets), non-recourse features and contractually-linked instruments.

B. Add new disclosures for certain instruments with contractual terms that can change cash flows (such as some instruments with features linked to the achievement of environment, social and governance (ESG) targets), including a qualitative description of the nature of the contingent event, quantitative information about the possible changes to contractual cash flows that could result from those contractual terms and the gross carrying amount of financial assets and amortised cost of financial liabilities subject to these contractual terms.

C. Clarify the date of recognition and derecognition of some financial assets and liabilities, with a new exception relating to the derecognition of a financial liability (or part of a financial liability) settled through an electronic cash transfer system. Applying the exception, an entity is permitted to derecognize a financial liability at an earlier date if, and only if, the entity has initiated a payment instruction and specific conditions are met.

The conditions for the exception are that the entity making the payment does not have:

(a) the practical ability to withdraw, stop or cancel the payment instruction;

(b) the practical ability to access the cash used for settlement; and

D. Update the disclosures for equity instruments designated at fair value through other comprehensive income (FVOCI). The entity shall disclose the fair value of each class of investment and is no longer required to disclose the fair value of each investment. In addition, the amendments require the entity to disclose the fair value gain or loss presented in other comprehensive income during the period, showing separately the fair value gain or loss related to investments derecognized during the reporting period and the fair value gain or loss related to investments held at the end of the reporting period; and any transfers of the cumulative gain or loss within equity during the reporting period related to the investments derecognized during that reporting period.

(3) IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC

New standards, interpretations and amendments issued by IASB but not yet included in the IFRS Accounting Standards as endorsed by the FSC are as follows:

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New Standards, Interpretations and Amendments	Effective date by International Accounting Standards Board
Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets between an investor and its associate or joint venture’	To be determined by International Accounting Standards Board
IFRS 18, ‘Presentation and disclosure in financial statements’	January 1, 2027 (Note)
IFRS 19, ‘Subsidiaries without public accountability: disclosures’	January 1, 2027
Amendments to IAS 21, ‘Translation to a Hyperinflationary Presentation Currency’	January 1, 2027
Note: The FSC has announced in a press release on September 25, 2025 that public companies will apply IFRS 18 starting from the fiscal year 2028. Additionally, entities can choose to adopt IFRS 18 earlier based on their requirements after the FSC endorses IFRS 18.

Except for the following, the above standards and interpretations have no significant impact to the Company's financial condition and financial performance based on the Company's assessment.

IFRS 18, 'Presentation and disclosure in financial statements'

IFRS 18, 'Presentation and disclosure in financial statements' replaces IAS 1. The standard introduces a defined structure of the statement of profit or loss, disclosure requirements related to management-defined performance measures, and enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes.

4. SUMMARY OF MATERIAL ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these parent company only financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

(1) Compliance statement

These parent company only financial statements are prepared by the Company in accordance with the "Rules Governing the Preparation of Financial Statements by Securities Issuers".

(2) Basis of preparation

A. Except for the following item, these parent company only financial statements have been prepared under the historical cost convention:

(a) Financial assets at fair value through profit or loss.
(b) Financial assets at fair value through other comprehensive income.
(c) Defined benefit liabilities is recognized based on the net amount of pension fund assets, less present value of defined benefit obligation.

B. The preparation of financial statements in conformity with International Financial Reporting Standards, International Accounting Standards, IFRIC® Interpretations, and SIC® Interpretations as endorsed by the FSC (collectively referred herein as the “IFRSs”) requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 5.

(3) Foreign currency translation

Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The parent company only financial statements are presented in New Taiwan dollars, which is the Company’s functional and presentation currency.

A. Foreign currency transactions and balances

(a) Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise.

(b) Monetary assets and liabilities denominated in foreign currencies at the period end are re-translated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation at the balance sheet date are recognized in profit or loss.

(c) Non-monetary assets and liabilities denominated in foreign currencies held at fair value through profit or loss are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognized in profit or loss. Non-monetary assets and liabilities denominated in foreign currencies held at fair value through other comprehensive income are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognized in other comprehensive income. However, non-monetary assets and liabilities denominated in foreign currencies that are not measured at fair value are translated using the historical exchange rates at the dates of the initial transactions.

(d) All foreign exchange gains and losses are presented in the statement of comprehensive income within other gains or losses.

B. Translation of foreign operations

(a) The operating results and financial position of all the Company entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows:

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i. Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet;
ii. Income and expenses for each statement of comprehensive income are translated at average exchange rates of that period; and
iii. All resulting exchange differences are recognized in other comprehensive income.

(b) When a foreign operation partially disposed of or sold is an associate, exchange differences that were recorded in other comprehensive income are proportionately reclassified to profit or loss as part of the gain or loss on sale. In addition, if the Company retains partial interest in the former foreign associate after losing significant influence over the former foreign associate, such transactions should be accounted for as disposal of all interest in these foreign operations.
(c) When the foreign operation partially disposed of or sold is a subsidiary, cumulative exchange differences that were recorded in other comprehensive income are proportionately transferred to the non-controlling interest in this foreign operation. In addition, if the Company retains partial interest in the former foreign subsidiary after losing control of the former foreign subsidiary, such transactions should be accounted for as disposal of all interest in these foreign operations.
(d) Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing exchange rates at the balance sheet date.

(4) Classification of current and non-current items

A. Assets that meet one of the following criteria are classified as current assets; otherwise they are classified as non-current assets:

(a) Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle;
(b) Assets held mainly for trading purposes;
(c) Assets that are expected to be realized within twelve months from the balance sheet date;
(d) Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to pay off liabilities more than twelve months after the balance sheet date.

B. Liabilities that meet one of the following criteria are classified as current liabilities; otherwise they are classified as non-current liabilities:

(a) Liabilities that are expected to be paid off within the normal operating cycle;
(b) Liabilities arising mainly from trading activities;
(c) Liabilities that are to be paid off within twelve months from the balance sheet date;

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(d) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date.

(5) Cash and cash equivalents

Cash equivalents refer to short-term highly liquid investments that are readily convertible to known amount of cash and subject to an insignificant risk of changes in value. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitment in operations are classified as cash equivalents.

(6) Financial assets at fair value through profit or loss

A. Financial assets at fair value through profit or loss are financial assets that are not measured at amortized cost or fair value through other comprehensive income.

B. On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognized and derecognized using trade date accounting.

C. At initial recognition, the Company measures the financial assets at fair value and recognizes the transaction costs in profit or loss. The Company subsequently measures the financial assets at fair value, and recognizes the gain or loss in profit or loss.

D. The Company recognizes the dividend income when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Company and the amount of the dividend can be measured reliably.

(7) Financial assets at fair value through other comprehensive income

A. Financial assets at fair value through other comprehensive income comprise equity securities which are not held for trading, and for which the Company has made an irrevocable election at initial recognition to recognize changes in fair value in other comprehensive income.

B. On a regular way purchase or sale basis, financial assets at fair value through other comprehensive income are recognized and derecognized using trade date accounting.

C. At initial recognition, the Company measures the financial assets at fair value plus transaction costs. The Company subsequently measures the financial assets at fair value. The changes in fair value of equity investments that were recognized in other comprehensive income are reclassified to retained earnings and are not reclassified to profit or loss following the derecognition of the investment. Dividends are recognized as revenue when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Company and the amount of the dividend can be measured reliably.

(8) Accounts and notes receivable

A. Accounts and notes receivable entitle the Company a legal right to receive consideration in exchange for transferred goods or rendered services.

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B. The short-term accounts and notes receivable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

(9) Impairment of financial assets

For financial assets at amortized cost including accounts and notes receivable that have a significant financing component, at each reporting date, the Company recognizes the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for the lifetime expected credit losses (ECLs) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable that do not contain a significant financing component, the Company recognizes the impairment provision for lifetime ECLs.

(10) Derecognition of financial assets

The Company derecognizes a financial asset when one of the following conditions is met:

A. The contractual rights to receive cash flows from the financial asset expire.
B. The contractual rights to receive cash flows from the financial asset have been transferred and the Company has transferred substantially all risks and rewards of ownership of the financial asset.
C. The contractual rights to receive cash flows from the financial asset have been transferred and the Company has not retained control of the financial asset.

(11) Leasing arrangements (lessor) - operating leases

Lease income from an operating lease (net of any incentives given to the lessee) is recognized in profit or loss on a straight-line basis over the lease term.

(12) Investments accounted for under the equity method / subsidiaries

A. Subsidiaries are all entities (including structured entities) controlled by the Company. The Company controls an entity when the Company is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.
B. Unrealized profit (loss) arising from the transactions between the Company and subsidiaries have been offset.
C. The Company's share of its associates' post-acquisition profits or losses is recognized in profit or loss, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income. When the Company's share of losses in a subsidiary equals or exceeds its interest in the subsidiary, the Company continues to recognize losses proportionate to its ownership.
D. Pursuant to the "Rules Governing the Preparation of Financial Statements by Securities Issuers," profit (loss) of the current period and other comprehensive income in the parent

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company only financial statements shall equal to the amount attributable to owners of the parent in the consolidated financial statements. Owners' equity in the parent company only financial statements shall equal to equity attributable to owners of the parent in the consolidated financial statements.

(13) Property, plant and equipment

A. Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized.

B. Subsequent costs are included in the asset's carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred.

C. Land is not depreciated. Other property, plant and equipment apply cost model and are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately.

D. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets' residual values and useful lives differ from previous estimates or the patterns of consumption of the assets' future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, 'Accounting Policies, Changes in Accounting Estimates and Errors', from the date of the change.

The estimated useful lives of property, plant and equipment are as follows:

Buildings and structures	3 ~ 50 years
Office equipment	3 ~ 25 years
Leasehold improvements	3 years

(14) Leasing arrangements (lessee) - right-of-use assets / lease liabilities

A. Leases are recognized as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Company. For short-term leases or leases of low-value assets, lease payments are recognized as an expense on a straight-line basis over the lease term.

B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of the following:

(a) Fixed payments, less any lease incentives receivable;

(b) Amounts expected to be payable by the lessee under residual value guarantees;

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(d) Payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option.

The Company subsequently measures the lease liability at amortized cost using the interest method and recognizes interest expense over the lease term. The lease liability is remeasured and the amount of remeasurement is recognized as an adjustment to the right-of-use asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications.

C. At the commencement date, the right-of-use asset is stated at cost comprising the following:

(a) The amount of the initial measurement of lease liability;

(b) Any lease payments made at or before the commencement date;

(d) An estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.

The right-of-use asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset's useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognized as an adjustment to the right-of-use asset.

(15) Investment property

An investment property is stated initially at its cost and measured subsequently using the cost model. Except for land, investment property is depreciated on a straight-line basis over its estimated useful life of 5~50 years.

(16) Intangible assets

Computer software is stated at cost and amortized on a straight-line basis over its estimated useful life of 1 to 3 years.

(17) Impairment of non-financial assets

The Company assesses at each balance sheet date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognized for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's fair value less costs to sell or value in use. Except for goodwill, when the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized.

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(18) Borrowings

A. Borrowings comprise long-term and short-term bank borrowings. Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in profit or loss over the period of the borrowings using the effective interest method.

B. Fees paid on the establishment of loan facilities are recognized as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalized as a prepayment for liquidity services and amortized over the period of the facility to which it relates.

(19) Notes and accounts payable

A. Accounts payable are liabilities for purchases of services and notes payable are those resulting from operating and non-operating activities.

B. The short-term notes and accounts payable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

(20) Convertible bonds payable

Convertible bonds or issued by the Company contain conversion options (that is, the bondholders have the right to convert the bonds into the Group's common shares by exchanging a fixed amount of cash for a fixed number of common shares) and redemption right. The Company classifies the bonds payable upon issuance as a financial asset, a financial liability or an equity instrument in accordance with the contract terms. They are accounted for as follows:

(a). The embedded redemption right are recognized initially at net fair value as ‘financial assets at fair value through profit or loss’. They are subsequently remeasured and stated at fair value on each balance sheet date; the gain or loss is recognized as ‘gain or loss on valuation of financial assets at fair value through profit or loss’.

(b). The host contracts of bonds are initially recognized at fair value. Any difference between the initial recognition and the redemption value is accounted for as the premium or discount on bonds payable and subsequently is amortized in profit or loss as an adjustment to ‘finance costs’ over the period of circulation using the effective interest method.

(c). The embedded conversion options which meet the definition of an equity instrument are initially recognized in ‘capital reserve - share options’ at the residual amount of total issue price less the amount of financial assets at fair value through profit or loss and bonds payable as stated above. Conversion options are not subsequently remeasured.

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(d). Any transaction costs directly attributable to the issuance are allocated to each liability or equity component in proportion to the initial carrying amount of each abovementioned item.

(e). When bondholders exercise conversion options, the liability component of the bonds (including bonds payable and ‘financial assets at fair value through profit or loss’) shall be remeasured on the conversion date. The issuance cost of converted common shares is the total carrying amount of the abovementioned liability component and ‘capital reserve - share options’.

(21) Derecognition of financial liabilities

A financial liability is derecognized when the obligation under the liability specified in the contract is discharged or cancelled or expires.

(22) Offsetting financial instruments

Financial assets and liabilities are offset and reported in the net amount in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.

(23) Employee benefits

A. Short-term employee benefits

Short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees in a period and should be recognized as expenses in that period when the employees render service.

B. Pensions

(a) Defined contribution plan

For defined contribution plan, the contributions are recognized as pension expenses when they are due on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in the future payments.

(b) Defined benefit plan

i. Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Company in current period or prior periods. The liability recognized in the balance sheet in respect of defined benefit pension plan is the present value of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to discount is determined by using interest rates of government bonds at the balance sheet date of a currency and term consistent with currency and term of the employment benefit obligation.

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ii. Remeasurement arising on defined benefit plan is recognized in other comprehensive income in the period in which they arise and is recorded as retained earnings.

C. Employees' compensation and directors' remuneration

Employees' compensation and directors' remuneration are recognized as expenses and liabilities, provided that such recognition is required under legal or constructive obligation and those amounts can be reliably estimated. Any difference between the resolved amounts and the subsequently actual distributed amounts is accounted for as changes in estimates. If employee compensation is distributed by shares, the Company calculates the number of shares based on the closing price at the previous day of the board meeting resolution.

(24) Income tax

A. The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or items recognized directly in equity, in which cases the tax is recognized in other comprehensive income or equity.

B. The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. An additional tax is levied on the unappropriated retained earnings and is recorded as income tax expense in the year the stockholders resolve to retain the earnings.

C. Deferred tax is recognized, using the balance sheet liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. However, the deferred tax is not accounted for if it arises from initial recognition of goodwill or of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realized or the deferred tax liability is settled.

D. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. At each balance sheet date, unrecognized and recognized deferred income tax assets are

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reassessed.

E. Current income tax assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realize the asset and settle the liability simultaneously.

(25) Share capital

A. Ordinary shares are classified as equity. The classification of preference shares is determined according to the special rights attached to preference shares based on the substance of the contract and the definition of financial liabilities and equity instruments. Preference shares are classified as liabilities when they have the basic characteristics of financial liabilities; otherwise, they are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.

B. Where the Company repurchases the Company's equity share capital that has been issued, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company's equity holders. Where such shares are subsequently reissued, the difference between their carrying amount and any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company's equity holders.

(26) Dividends

Dividends are recorded in the Company's financial statements in the period in which they are resolved by the Company's shareholders. Cash dividends are recorded as liabilities; stock dividends are recorded as stock dividends to be distributed and are reclassified to ordinary shares on the effective date of new shares issuance.

(27) Revenue recognition

A. The Company's main business is to manage investees. When services rendered can be reasonably estimated, revenue is recognized by reference to the stage of completion at the balance sheet date.

B. When services rendered cannot be reasonably estimated, possibility of cost recovery is considered when recognizing revenue. If it is possible to recover the cost incurred, the Company shall recognize revenue to the extent of the estimated recoverable cost that has been incurred; if it is not possible to recover the cost incurred, the Company shall not

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recognize revenue and shall recognize costs incurred as expense during the period.

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY

The preparation of these parent company only financial statements requires management to make critical judgements in applying the Company’s accounting policies and make critical assumptions and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. Such assumptions and estimates have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. The above information is addressed below:

(1) Critical judgements in applying the Company’s accounting policies

None.

(2) Critical accounting estimates and assumptions

Impairment assessment of investments accounted for under the equity method

The Company assesses the impairment of an investment accounted for under the equity method as soon as there is any indication that it might have been impaired and its carrying amount cannot be recoverable. The Company assesses the recoverable amounts of an investment accounted for under the equity method based on the present value of expected cash dividends receivable from the investee and expected future cash flows from the disposal of the investee, and analyses the reasonableness of related assumptions.

6. DETAILS OF SIGNIFICANT ACCOUNTS

(1) Cash and cash equivalents

	December 31, 2025	December 31, 2024
Checking accounts deposits	$ 43	$ 43
Demand deposits	48,185	26,847
Foreign currency deposits	37,711	31,969
	$ 85,939	$ 58,859

A. The Company associates with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.

B. No cash and cash equivalents were pledged to others.

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(2) Financial assets at fair value through profit or loss

Items	December 31, 2025	December 31, 2024
Non-current items:
Financial assets mandatorily measured at fair value through profit or loss
Listed stocks	$ 89,746	$ 85,347
Emerging stock	-	33,117
Unlisted stocks	342,422	399,626
Embedded derivative (redemption right of domestic unsecured convertible bonds)	3,850	3,850
	436,018	521,940
Valuation adjustment	14,150	43,715
	$ 450,168	$ 565,655

A. Amounts recognized in profit loss in relation to financial assets at fair value through profit or loss for the years ended December 31, 2025 and 2024 were $4,071 and $18,164, respectively.

B. The Company has no financial assets at fair value through profit or loss pledged to others as collateral.

C. Information relating to financial assets at fair value through profit or loss is provided in Note 12(3).

(3) Financial assets at fair value through other comprehensive income

Items	December 31, 2025	December 31, 2024
Non-current items:
Equity instruments
Listed stocks	$ 1,655,253	$ 3,597,759
Valuation adjustment	369,395	627,332
	$ 2,024,648	$ 4,225,091

A. The Company has elected to classify equity investments that are considered to be strategic investments as financial assets at fair value through other comprehensive income. The fair value of such investments amounted to $2,024,648 and $4,225,091 as at December 31, 2025 and 2024, respectively.

B. Amounts recognized in profit or loss and other comprehensive income in relation to the financial assets at fair value through other comprehensive income are listed below:

	Years ended December 31,
	2025	2024
Financial assets at fair value through other comprehensive income
Fair value change recognized in other comprehensive income	($ 338,374)	$ 413,022

	Years ended December 31,
	2025	2024
Cumulative loss reclassified to retained earnings due to derecognition	($ 80,437)	$-

C. As at December 31, 2025 and 2024, without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the financial assets at fair value through other comprehensive income held by the Company amounted to $2,024,648 and $4,225,091, respectively.
D. The Company has no financial assets at fair value through other comprehensive income pledged to others as collateral.
E. Information relating to fair value of financial assets at fair value through other comprehensive income is provided in Note 12(3).

(4) Investments accounted for under the equity method

	December 31, 2025	December 31, 2024
WT Microelectronics Co., Ltd. (WT)	$ 15,400,172	$ 15,284,372
Zero One Technology Co., Ltd. (Zero One)(Note 1)	1,216,499	-
Edom Technology Co., Ltd. (Note 1)	830,427	-
Fortune Information Systems Corporation	831,168	-
World Peace Industrial Co., Ltd.	34,210,403	34,735,543
Yosun Industrial Corp.	13,059,248	13,848,897
Silicon Application Corp.	8,253,743	9,038,710
Asian Information Technology Inc.	7,711,808	8,673,620
WPG International (CI) Limited	9,942,170	9,518,700
WPG Investment Co., Ltd.	2,659,704	2,529,564
Trigold Holdings Ltd.	2,141,752	1,422,352
WPG Korea Co., Ltd.	552,169	552,794
WPG Electronics Ltd.	739,761	335,622
WPG Electronics (Hong Kong) Limited	852,954	1,109,049
WPG South Asia Pte. Ltd.	3,422,754	2,423,540
WPG EMEA B.V. (Note 2)	(42,405)	38,403
	101,782,327	99,511,166
Transfer to other non-current liabilities	42,405	-
	$ 101,824,732	$ 99,511,166

Note 1: In the second quarter of 2025, the Company acquired one director's seat of the company and had control over the company. Accordingly, the investment was transferred from 'Financial assets at fair value through other comprehensive income' to 'Investments accounted for using equity method'.

Note 2: The Company intends to continue providing support to WPG EMEA B.V. As at December 31, 2025, the carrying amount of the Company’s investment in WPG EMEA B.V. was ($42,405); accordingly, it has been reclassified to other liabilities (shown as “other non-current liabilities”).

A. The basic information on the associate that is material to the Company is as follows:

Company name	Principal place of business	Shareholding ratio		Nature of relationship	Method of measurement
		December 31, 2025	December 31, 2024
WT	Taiwan	12.10%	13.70%	Significant influence	Equity method

The summarized financial information of the associate that is material to the Company is as follows:

Balance sheet

	WT
	December 31, 2025	December 31, 2024
Current assets	$ 464,077,827	$ 351,986,234
Non-current assets	62,346,948	59,560,938
Current liabilities	( 369,977,067)	( 240,334,886)
Non-current liabilities	( 39,644,816)	( 68,292,128)
Total net assets	$ 116,802,892	$ 102,920,158
Adjustments on fair value of other intangible and tangible assets	229,428	194,847
Total net assets after adjustments	$ 117,032,320	$ 103,115,005
Share in associate’s net assets	$ 14,558,537	$ 14,442,737
Goodwill (Note)	841,635	841,635
Carrying amount of the associate	$ 15,400,172	$ 15,284,372

Note: (a) In February 2020, the Company held 29.9% equity interest in WT through public tender offer. However, WT increased its capital by issuing new shares in order to exchange shares with ASMedia Technology Inc., and the effective date for this share exchange was set on April 21, 2020. The Company did not subscribe the shares proportionately to its equity interest. The Company obtained purchase price allocation report issued by independent appraisal firm for goodwill which arose from acquiring the Company’s equity interest.

(b) On December 2023, the Board of Directors of the Company resolved to participate in the capital increase for WT. The Company acquired 15,977 thousand shares amounting to $1,517,860, which has been paid on January 2024.

(c) The convertible bonds WT issued were converted to common stock, and WT issued employees’ stock option certificate and purchased treasury shares, however, the Company did not subscribe the shares proportionately to its equity interest.

As stated above, the Company's shareholding ratio in WT decreased to 12.10%, and its capital surplus increased by $895,545 as the Company did not subscribe to the capital increase proportionately to its equity interest and derecognized exchange differences on translation of foreign financial statements, unrealized gains or losses on financial assets at fair value through other comprehensive income proportionately and hedges of a net investment in a foreign operation amounting to $8,465, $31,075 and $18,715, respectively.

Statement of comprehensive income

	WT
	Years ended December 31,
	2025	2024
Revenue	$ 1,177,948,907	$ 959,431,897
Profit for the year from continuing operations	13,374,171	9,013,258
Other comprehensive (loss) income, net of tax	( 12,140,237)	6,069,958
Total comprehensive income for the year	$ 1,233,934	$ 15,083,216
Dividends received from associates	$ 918,219	$ 275,442

B. The fair value of the Company's material associate with quoted market price is as follows:

	December 31, 2025	December 31, 2024
WT Microelectronics Co., Ltd.	$ 20,972,984	$ 16,839,622

C. There was no impairment on investments accounted for under the equity method for the years ended December 31, 2025 and 2024.

D. The Group is the single largest shareholder of Zero One Technology with a 7.19% equity interest. Given that a 17.71% equity interest in Zero One Technology is concentrated on other investors and a group vote of minority voting rights hold more shares than the Group, which indicate that the Group has no current ability to direct the relevant activities of Zero One Technology, the Group has no control, but only has significant influence, over the investee.

E. Details of the Company's subsidiaries are provided in Note 4(3) in the Company's 2024 consolidated financial statements.

F. On April 29, 2025, the Company acquired a 47.67% equity interest in Fortune Information Systems Corp. ("Fortune Corp.") for a cash consideration of $833,712, thereby obtaining control, provided in Note 6(37) in the Company's 2025 consolidated financial statements.

(5) Property, plant and equipment

	Land	Buildings and structures	Office equipment	Leasehold improvements	Total
Cost
At January 1, 2025	$ 4,306,130	$ 2,530,375	$ 228,066	$ 1,641	$ 7,066,212
Additions	-	92	1,958	-	2,050
Disposals	-	-	( 4,684)	-	( 4,684)
At December 31, 2025	$ 4,306,130	$ 2,530,467	$ 225,340	$ 1,641	$ 7,063,578
Accumulated depreciation
At January 1, 2025	$ -	$ 492,950	$ 170,582	$ 1,220	$ 664,752
Depreciation charge	-	108,438	24,891	178	133,507
Disposals	-	-	( 4,684)	-	( 4,684)
At December 31, 2025	$ -	$ 601,388	$ 190,789	$ 1,398	$ 793,575
Closing net book amount as at December 31, 2025	$ 4,306,130	$ 1,929,079	$ 34,551	$ 243	$ 6,270,003
	Land	Buildings and structures	Office equipment	Leasehold improvements	Total
Cost
At January 1, 2024	$ 4,306,130	$ 2,529,749	$ 258,747	$ 1,641	$ 7,096,267
Additions	-	130	7,676	-	7,806
Disposals	-	-	( 37,861)	-	( 37,861)
Transfer	-	496	( 496)	-	-
At December 31, 2024	$ 4,306,130	$ 2,530,375	$ 228,066	$ 1,641	$ 7,066,212
Accumulated depreciation
At January 1, 2024	$ -	$ 373,263	$ 175,479	$ 1,042	$ 549,784
Depreciation charge	-	119,687	32,964	178	152,829
Disposals	-	-	( 37,861)	-	( 37,861)
At December 31, 2024	$ -	$ 492,950	$ 170,582	$ 1,220	$ 664,752
Closing net book amount as at December 31, 2024	$ 4,306,130	$ 2,037,425	$ 57,484	$ 421	$ 6,401,460

Information on property, plant and equipment that were pledged to others as collateral is provided in Note 8.

(6) Leasing arrangements-lessee

A. The Company leases various assets including business vehicles, multifunction printers, engine room and parking space. Rental contracts are made for periods of 2 to 25 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.

B. The carrying amounts of right-of-use assets are as follows:

	Buildings and structures (office)	Transportation equipment (Business vehicles)	Office equipment (multifunction printers and engine room etc.)	Others (parking space)	Total
Cost
At January 1, 2025	$ 2,881	$ 9,670	$ 86,052	$ 23,018	$ 121,621
Additions	-	6,645	1,972	-	8,617
Disposals	( 761)	( 4,864)	( 3,918)	-	( 9,543)
At December 31, 2025	$ 2,120	$ 11,451	$ 84,106	$ 23,018	$ 120,695
Accumulated depreciation
At January 1, 2025	$ 1,444	$ 4,856	$ 21,490	$ 1,151	$ 28,941
Depreciation charge	483	3,691	10,562	4,603	19,339
Disposals	( 761)	( 4,864)	( 3,918)	-	( 9,543)
At December 31, 2025	$ 1,166	$ 3,683	$ 28,134	$ 5,754	$ 38,737
Closing net book amount as at December 31, 2025	$ 954	$ 7,768	$ 55,972	$ 17,264	$ 81,958
	Buildings and structures (office)	Transportation equipment (Business vehicles)	Office equipment (multifunction printers and engine room etc.)	Others (parking space)	Total
Cost
At January 1, 2024	$ 2,881	$ 7,556	$ 67,981	$ 5,110	$ 83,528
Additions	-	5,143	21,365	23,017	49,525
Disposals	-	( 3,029)	( 3,294)	( 5,109)	( 11,432)
At December 31, 2024	$ 2,881	$ 9,670	$ 86,052	$ 23,018	$ 121,621
Accumulated depreciation
At January 1, 2024	$ 669	$ 5,232	$ 13,051	$ 1,277	$ 20,229
Depreciation charge	775	2,604	10,998	4,983	19,360
Disposals	-	( 2,980)	( 2,559)	( 5,109)	( 10,648)
At December 31, 2024	$ 1,444	$ 4,856	$ 21,490	$ 1,151	$ 28,941
Closing net book amount as at December 31, 2024	$ 1,437	$ 4,814	$ 64,562	$ 21,867	$ 92,680

C. For the years ended December 31, 2025 and 2024, the additions to right-of-use assets were $8,617 and $49,525, respectively.

D. Information on profit or loss in relation to lease contracts is as follows:

	Years ended December 31
	2025	2024
Items affecting profit or loss
Interest expense on lease liabilities	$ 1,529	$ 1,341
Expense on short-term lease contracts	879	3,341
Expense on leases of low-value assets	475	475
Gain on lease modification	-	44

E. For the years ended December 31, 2025 and 2024, the Company’s total cash outflow for leases were $21,889 and $23,662, respectively.

(7) Investment property

	Land	Buildings and structures	Total
Cost
At January 1, 2025	$ 1,337,619	$ 356,218	$ 1,693,837
(At December 31, 2025)
Accumulated depreciation
At January 1, 2025	$ -	$ 111,000	$ 111,000
Depreciation charge	-	22,001	22,001
At December 31, 2025	$ -	$ 133,001	$ 133,001
Closing net book amount as at December 31, 2025	$ 1,337,619	$ 223,217	$ 1,560,836
	Land	Buildings and structures	Total
Cost
At January 1, 2024	$ 1,337,619	$ 356,218	$ 1,693,837
(At December 31, 2024)
Accumulated depreciation
At January 1, 2024	$ -	$ 88,999	$ 88,999
Depreciation charge	-	22,001	22,001
At December 31, 2024	$ -	$ 111,000	$ 111,000
Closing net book amount as at December 31, 2024	$ 1,337,619	$ 245,218	$ 1,582,837

A. Rental income from the lease of the investment property and direct operating expenses arising from the investment property are shown below:

	Years ended December 31,
	2025	2024
Rental income from the investment property (shown as “other income”)	$ 37,200	$ 36,036
Direct operating expenses arising from the investment property that generated rental income during the year	$ 29,311	$ 29,096

B. The fair value of the investment property held by the Company as at December 31, 2025 and 2024 was $1,877,000 and $1,877,000, respectively. The fair value as of December 31, 2025 and 2024 was based on independent appraisers’ valuation, which was made using comparative method, weighted income approach and cost method. Comparison method is to compare the valuation target with similar property which is traded around the valuation

period. Comparison method is categorized within Level 3 in the fair value hierarchy. Cost method is to calculate the fair value based on the price standard of Bulletin No. 4 issued by the National Federation of Real Estate Appraisers of the Republic of China. Valuations were made using the income approach with key assumptions as follows:

	December 31, 2025	December 31, 2024
Discount rate	2.50%~3.44%	2.50%~3.44%
Gross margin	0.92%~3.13%	0.92%~3.13%
Capitalization rate	-	-

C. There is no impairment loss on investment property.
D. For investment property pledged for guarantee, refer to Note 8.
E. All of the Company's investment property are leased to subsidiaries. The leasing period is from March 2012 to August 2032. Except for the aforementioned leasing transactions, there was no similar transactions to compare with. The prices and terms are determined in accordance with mutual agreement. Rent is collected monthly.

(8) Intangible assets

	Software
	2025	2024
Cost
At January 1	$ 543,501	$ 504,418
Additions	51,283	46,834
Disposals	-	( 7,751)
At December 31	$ 594,784	$ 543,501
Accumulated amortization
At January 1	$ 433,468	$ 350,023
Amortization charge	99,908	91,196
Disposals	-	( 7,751)
At December 31	$ 533,376	$ 433,468
At December 31
Closing net book amount as at December 31	$ 61,408	$ 110,033

The details of amortization charge are as follows:

	Years ended December 31,
	2025	2024
Operating costs	$ 99,908	$ 91,196
(9) Short-term borrowings
Type of borrowings	December 31, 2025	December 31, 2024
Unsecured borrowings	$ 8,004,000	$ 8,630,000
Interest rate range	1.9%~2.33%	2.01%~2.3216%

There was no collateral pledged for all types of short-term borrowings for all periods.

(10) Short-term notes and bills payable

	December 31, 2025	December 31, 2024
Commercial papers payable	$ 2,060,000	$ 2,010,000
Less: Unamortized discount	( 1,134)	( 919)
	$ 2,058,866	$ 2,009,081
Annual interest rates	1.51%~1.83%	2.04%~2.09%

The above mentioned notes and bills payable are guaranteed by financial institutions.

(11) Bonds payable

	December 31, 2025	December 31, 2024
Bonds payable	$ 5,500,000	$ 5,500,000
Less: Discount on bonds payable	( 214,241)	( 327,561)
	$ 5,285,759	$ 5,172,439

A. The related information of the domestic convertible bonds issued by the Company are as follows:

(a) The terms of the second domestic unsecured convertible bonds issued by the Company are as follows:

i. The Company issued $3,500,000, 0% second domestic unsecured convertible bonds, as approved by the regulatory authority. The bonds mature 3 years from November 11, 2024 ('the issue date') to November 11, 2027 ('the maturity date'). The Company will redeem the bonds in cash at the bonds' face value at the maturity date within 10 business days after the maturity date, except when the bondholders convert the bonds into the Company's common shares in accordance with the terms of bonds issuance and conversion, or those redeemed in advance by the Company in accordance with the terms of bonds issuance and conversion, or those repurchased and retired from securities trading markets by the Company. The bonds were listed on the Taipei Exchange on November 11, 2024.

ii. The bondholders have the right to ask for conversion of the bonds into common shares of the Company during the period from February 12, 2025 (the date after three months of the bonds issue) to the maturity date, except for (i) the stop transfer period as specified in the laws; (ii) the period from fifteen business days before the book closure date of stock dividends, cash dividends or capital increase subscription to the ex-rights date; (iii) the period from the effective date of capital reduction to the day before the trading commencement date of stocks exchanged from capital reduction; (iv) the period from the date of the suspension of conversion for changing the face value of shares to the day before the trading commencement date of stocks exchanged from issuance of new shares. The rights and obligations of the new shares converted from the bonds are the same as the

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issued and outstanding common shares.

iii. The conversion price of the bonds is set up based on the pricing model specified in the terms of the bonds issuance and conversion (the conversion price is $80.5 (in dollars) per share), and is subject to adjustments if the condition of the anti-dilution provisions occurs subsequently.

iv. The Company may repurchase bondholders' bonds in cash at the bonds' face value in accordance with the terms of bonds issuance and conversion after the following events occur: (i) the closing price of the Company's common shares is above the then conversion price of the bonds by 30% (or equal) for 30 consecutive business days during the period from the date after three months of the bonds issue (February 12, 2025) to 40 days before the maturity date (October 1, 2027), or (ii) the outstanding balance of the bonds is less than 10% of total initial issue amount during the period from the date after three months of the bonds issue (February 12, 2025) to 40 days before the maturity date (October 1, 2027).

v. Under the terms of bonds issuance and conversion, all bonds redeemed (including bonds repurchased from securities trading markets), matured and converted are retired and not to be resold nor re-issued; the conversion rights attached to the bonds are also extinguished.

(b) The terms of the third domestic unsecured convertible bonds issued by the Company are as follows:

i. The Company issued $2,000,000, 0% third domestic unsecured convertible bonds, as approved by the regulatory authority. The bonds mature 3 years from November 21, 2024 ('the issue date') to November 21, 2027 ('the maturity date'). The Company will redeem the bonds in cash at the bonds' face value at the maturity date within 10 business days after the maturity date, except when the bondholders convert the bonds into the Company's common shares in accordance with the terms of bonds issuance and conversion, or those redeemed in advance by the Company in accordance with the terms of bonds issuance and conversion, or those repurchased and retired from securities trading markets by the Company. The bonds were listed on the Taipei Exchange on November 21, 2024.

ii. The bondholders have the right to ask for conversion of the bonds into common shares of the Company during the period from February 22, 2025 (the date after three months of the bonds issue) to the maturity date, except for (i) the stop transfer period as specified in the laws; (ii) the period from fifteen business days before the book closure date of stock dividends, cash dividends or capital increase subscription to the ex-rights date; (iii) the period from the effective date of capital reduction to the day before the trading commencement date of stocks exchanged from capital reduction; (iv) the period from the date of the suspension of

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conversion for changing the face value of shares to the day before the trading commencement date of stocks exchanged from issuance of new shares. The rights and obligations of the new shares converted from the bonds are the same as the issued and outstanding common shares.

iii. The conversion price of the bonds is set up based on the pricing model specified in the terms of the bonds issuance and conversion (the conversion price is $78 (in dollars) per share), and is subject to adjustments if the condition of the anti-dilution provisions occurs subsequently.

iv. The Company may repurchase bondholders' bonds in cash at the bonds' face value in accordance with the terms of bonds issuance and conversion after the following events occur: (i) the closing price of the Company's common shares is above the then conversion price of the bonds by 30% (or equal) for 30 consecutive business days during the period from the date after three months of the bonds issue (February 22, 2025) to 40 days before the maturity date (October 11, 2027), or (ii) the outstanding balance of the bonds is less than 10% of total initial issue amount during the period from the date after three months of the bonds issue (February 22, 2025) to 40 days before the maturity date (October 11, 2027).

(c) As of December 31, 2025 and 2024, the Company's second domestic unsecured convertible bonds and the third domestic unsecured convertible bonds had not been converted into common shares.

(d) As of December 31, 2025 and 2024, the conversion prices of the Company's second domestic unsecured convertible bonds and the third domestic unsecured convertible bonds had not been adjusted.

(e) As of December 31, 2025 and 2024, the Company had not repurchased any of the second domestic unsecured convertible bonds and the third domestic unsecured convertible bonds from the Taipei Exchange.

B. Regarding the issuance of the Company's second domestic unsecured convertible bonds, the equity conversion options amounting to $254,209 were separated from the liability component and were recognized in 'capital reserve - share options' in accordance with IAS 32. The redemption rights embedded in bonds payable were separated from their host contracts and were recognized in 'financial assets at fair value through profit or loss' in net amount in accordance with IFRS 9 because the economic characteristics and risks of the embedded derivatives were not closely related to those of the host contracts. The effective interest rate of the bonds payable after such separation is 2.17%.

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Regarding the issuance of the Company's third domestic unsecured convertible bonds, the equity conversion options amounting to $211,241 were separated from the liability component and were recognized in 'capital reserve - share options' in accordance with IAS 32. The redemption rights embedded in bonds payable were separated from their host contracts and were recognized in 'financial assets at fair value through profit or loss' in net amount in accordance with IFRS 9 because the economic characteristics and risks of the embedded derivatives were not closely related to those of the host contracts. The effective interest rate of the bonds payable after such separation is (2.17\%$ .

C. As of December 31, 2025, the Company filed the first domestic unsecured exchangeable bonds, which were issued to dispose of the common shares of WT Microelectronics Co., Ltd. held by the Company. Each bond has a face value of NT$100,000 (in dollars) with a coupon rate of 0%, totaling $3,000,000. As of December 31, 2025, no bond proceeds have been received.

(12) Long-term borrowings

Type	Period	December 31, 2025	December 31, 2024
Secured bank borrowings (Notes 1, 4 and 7)	2020/03/31~2041/08/26	$ 7,232,000	$ 7,232,000
Unsecured bank borrowings (Notes 2, 3, 6 and 7)	2024/12/25~2029/12/25	3,300,000	3,300,000
Less: Current portion of long-term loan (Shown as ‘other current liabilities’)		( 1,343,139)	( 11,788)
		$ 9,188,861	$ 10,520,212
Interest rate range		1.975%~1.99%	1.975%~1.99%

Note 1: (a) The Company had entered into a long-term agreement for twenty years with a financial institution, and entered into a supplementary agreement on July 29, 2025. The pledged assets are the Nangang new buildings with a grace period of six years. The principal is payable in equal monthly installments starting from April 2026.
(b) The interest rate is the index interest rate plus $0.305\% \sim 0.34\%$ from the borrowing day to July 31, 2026, and from July 31, 2026 onwards, the interest rate shall be the index rate plus $0.45\%$ . Details of collateral for the long-term borrowings are provided in Note 8.

Note 2: The Company had entered into a long-term agreement for three years with a financial institution. The borrowing is payable in full at maturity in March 2023. The fixed interest rate is $1.43\%$ from the borrowing day to March 10, 2022, and subsequently, the interest rate shall be the index interest rate plus $0.68\%$ every three months from March 10, 2022. The Company terminated the agreement before the maturity and renewed the agreement on March 7, 2022. Details are provided in Note 3.

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Note 3: The Company had entered into a long-term loan agreement for three years with a financial institution. The borrowing is payable in full at maturity in March 2025. The fixed interest rate is 1.48% from the borrowing day to March 11, 2024, and subsequently, the interest rate shall be the index interest rate plus 0.68% every three months from March 11, 2024. The Company had entered into supplementary agreement on March 1, 2024, the interest rate shall be the index interest rate plus 0.6% every month from March 11, 2024. The Company had terminated this agreement on December 31, 2024.

Note 4: (a) The Company had entered into a long-term agreement for twenty years with a financial institution, and entered into supplementary agreement on July 29, 2025. The pledged assets are the Taoyuan plants with a grace period of five years. The principal is payable in equal monthly installments starting from September 2026.

(b) The interest rate is the index interest rate plus 0.305%~0.34% from the borrowing day to August 26, 2026, and from August 26, 2026 onwards, the interest rate shall be the index rate plus 0.45%. Details of collateral for the long-term borrowings are provided in Note 8.

Note 5: The Company had entered into a long-term loan agreement for three years with a financial institution, and entered into supplementary agreement on July 9, 2024. The borrowing is payable in full at maturity in July 2025. The fixed interest rate is 1.99% from the borrowing day to July 12, 2024, and subsequently, the interest rate shall be the index interest rate plus 0.6% every month from July 12, 2024. The Company had terminated this agreement on December 31, 2024.

Note 6: The Company had entered into a long-term loan agreement for five years with a grace period of one year. The principal is payable in equal installments every six months starting from December 25, 2025, and will be paid on the 25th day of last month every six months. The interest rate shall be the index interest rate plus 0.29% from the borrowing date.

Note 7: The Company had entered into a long-term loan agreement for five years. The pledged assets are the Nangang new buildings with a grace period of one year. The principal is payable in equal installments every six months starting from December 25, 2025, and will be paid on the 25th day of last month every six months. The interest rate shall be the index interest rate plus 0.29% from the borrowing date. Details of collateral for the long-term borrowings are provided in Note 8.

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(13) Pensions

A. Defined benefit plan

(a) The Company has a defined benefit pension plan in accordance with the Labor Standards Law, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Law. Under the defined benefit pension plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. The Company contributes monthly an amount equal to 2% of the employees’ monthly salaries and wages to the retirement fund deposited with Bank of Taiwan, the trustee, under the name of the independent retirement fund committee. Also, the Company would assess the balance in the aforementioned labor pension reserve account by December 31, every year. If the account balance is not enough to pay the pension calculated by the aforementioned method to the employees expected to qualify for retirement in the following year, the Company will make contribution for the deficit by next March.

Effective January 1, 2010, the Company has funded defined benefit pension plan in accordance with the “Regulations on pensions of managers”, covering all managers appointed by the Company. Under the defined benefit pension plan, one unit is accrued for each year of service, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the remuneration per unit ratified during the appointed period.

(b) The amounts recognized in the balance sheet are as follows:

	December 31, 2025	December 31, 2024
Present value of defined benefit obligation	$ 82,855	$ 83,592
Fair value of plan assets	( 44,351)	( 43,844)
Net defined benefit liability (shown as ‘other non-current liabilities’)	$ 38,504	$ 39,748

	Present value of defined benefit obligation	Fair value of plan assets	Net defined benefit liability
Year ended December 31, 2025
Balance at January 1	$ 83,592	($ 43,844)	$ 39,748
Current service cost	2,847	-	2,847
Interest expense (income)	1,338	( 701)	637
	87,777	( 44,545)	43,232
Remeasurements:
Return on plan assets	-	( 3,049)	( 3,049)
Change in financial assumptions	1,848	-	1,848
Experience adjustments	( 2,231)	-	( 2,231)
	( 383)	( 3,049)	( 3,432)
Benefits paid	( 4,539)	4,539	-
Pension fund contribution	-	( 1,296)	( 1,296)
Balance at December 31	$ 82,855	($ 44,351)	$ 38,504
	Present value of defined benefit obligation	Fair value of plan assets	Net defined benefit liability
Year ended December 31, 2024
Balance at January 1	$ 90,094	($ 41,774)	$ 48,320
Current service cost	2,973	-	2,973
Interest expense (income)	1,081	( 501)	580
	94,148	( 42,275)	51,873
Remeasurements:
Return on plan assets	-	( 3,326)	( 3,326)
Change in financial assumptions	( 3,145)	-	( 3,145)
Experience adjustments	( 1,255)	-	( 1,255)
	( 4,400)	( 3,326)	( 7,726)
Direct payments charged to Company’s account	( 1,783)	-	( 1,783)
Benefits paid	( 4,373)	4,373	-
Pension fund contribution	-	( 2,616)	( 2,616)
Balance at December 31	$ 83,592	($ 43,844)	$ 39,748

(d) The Bank of Taiwan was commissioned to manage the Fund of the Company’s defined benefit pension plan in accordance with the Fund’s annual investment and utilisation plan and the “Regulations for Revenues, Expenditures, Safeguard and Utilisation of the Labor Retirement Fund” (Article 6: The scope of utilisation for the Fund includes

deposit in domestic or foreign financial institutions, investment in domestic or foreign listed, over-the-counter, or private placement equity securities, investment in domestic or foreign real estate securitization products, etc.). With regard to the utilisation of the Fund, its minimum earnings in the annual distributions on the final financial statements shall be no less than the earnings attainable from the amounts accrued from two-year time deposits with the interest rates offered by local banks. If the earnings is less than aforementioned rates, government shall make payment for the deficit after being authorized by the Regulator. The Company has no right to participate in managing and operating that fund, hence the Company is unable to disclose the classification of plan asset fair value in accordance with IAS 19 paragraph 142. The composition of fair value of plan assets as of December 31, 2025 and 2024 is given in the Annual Labor Retirement Fund Utilisation Report announced by the government.

(e) The principal actuarial assumptions used were as follows:

	Years ended December 31,
	2025	2024
Discount rate	1.30%	1.60%
Future salary increases	3.00%	3.00%

Assumptions regarding future mortality experience are set based on actuarial advice in accordance with published statistics and experience based on the $6^{\text{th}}$ Taiwan Standard Ordinary Experience Mortality Table.

Because the main actuarial assumption changed, the present value of defined benefit obligation is affected. The analysis was as follows:

	Discount rate		Future salary increases
	Increase 1%	Decrease 1%	Increase 1%	Decrease 1%
December 31, 2025
Effect on present value of defined benefit obligation	($ 6,176)	$ 6,332	$ 3,868	($ 3,792)
December 31, 2024
Effect on present value of defined benefit obligation	($ 7,604)	$ 7,800	$ 5,116	($ 5,016)

The sensitivity analysis above was arrived at based on one assumption which changed while the other conditions remain unchanged. In practice, more than one assumption may change all at once. The method of analysing sensitivity and the method of calculating net pension liability in the balance sheet are the same. The methods and types of assumptions used in preparing the sensitivity analysis did not change

compared to the previous period.

(f) Expected contributions to the defined benefit pension plan of the Company for the year ending December 31, 2026 amount to $1,256.
(g) As of December 31, 2025, the weighted average duration of that retirement plan is 5 years.

B. Defined contribution plan

(a) Effective July 1, 2005, the Company has established a defined contribution pension plan (the "New Plan") under the Labor Pension Act (the "Act"), covering all regular employees with R.O.C. nationality. Under the New Plan, the Company contributes monthly an amount based on not less than 6% of the employees' monthly salaries and wages to the employees' individual pension accounts at the Bureau of Labor Insurance. The benefits accrued are paid monthly or in lump sum upon termination of employment.
(b) The pension costs of the Company under the defined contribution pension plan for the years ended December 31, 2025 and 2024 were $19,323 and $18,229, respectively.

(14) Share-based payment

A. As of December 31, 2025, the share-based payment arrangements of the Company's subsidiary, Trigold Holdings Limited (referred herein as "Trigold"), were as follows:

Type of arrangement	Grant date	Quantity granted	Contract period	Vesting conditions
Cash capital increase reserved for employee preemption	2025.02.11	2,500 thousand shares	NA	Vested immediately

B. The fair value of stock options granted by Trigold on grant date is measured using the Black-Scholes option-pricing model. Relevant information is as follows:

Type of arrangement	Grant date	Share price (in dollars)	Exercise price (in dollars)	Expected price volatility (Note)	Expected option life	Cash dividends	Risk-free interest rate	Fair value per unit (in dollars)
Cash capital increase reserved for employee preemption	2025.2.11	$ 28.25	$ 24.00	41.18%	Vested immediately	$ -	0.08%	$ 4.48

Note: Expected price volatility rate was estimated using the stock prices of the most recent period with length of this period approximate to the length of the stock options' expected life, and the standard deviation of return on the stock during this period.

C. Expenses incurred on share-based payment transactions are shown below:

	Year ended December 31, 2025
Equity-settled	$ 1,700
December 31, 2024: None.

(15) Share capital

A. The Company's authorized capital was $32,000,000, of which certain shares can be issued as preference shares. The above authorized capital includes $1,000,000 reserved for employee stock option certificate, restricted stocks to employees, convertible preferred stock and convertible bonds. As of December 31, 2025, the paid-in capital was $16,790,568 with a par value of $10 (in dollars) per share. All proceeds from shares issued have been collected.

B. Movements in the number of the Company's ordinary shares outstanding (in thousands of shares) for the years ended December 31, 2025 and 2024 are as follows:

	2025	2024
At January 1 and December 31	1,679,057	1,679,057

C. On June 28, 2019, the Board of Directors resolved to increase its capital by issuing 200 million shares of Class A preferred stocks at the price of $50 (in dollars) per share with the effective date set on September 18, 2019 for repayment of borrowings to financial institutions and strengthening the Company's working capital. The registration of issuance has been completed on October 3, 2019. The rights and obligations of the issuance are as follows:

(a) Expiration date: The Company's Class A preferred stocks are perpetual but all or certain parts are callable at any time from the next day of five years after issuance at the actual issue price.

(b) Dividends: Dividends are calculated at 4% (five-year IRS rate: 0.605%+3.395%) per annum based on the issue price per share. The five-year IRS rate will be reset on the next business day of five years since issuance and every subsequent five years and the pricing effective date for rate reset is two Taipei financial industry business days prior to the IRS rate reset date. The rate index, five-year IRS rate, is the arithmetic mean of five-year IRS rates appearing on Reuters pages "TAIFXIRS" and "COSMOS3" at 11:00 a.m. (Taipei time) on the relevant pricing effective date of rate reset. If such rate cannot be obtained, the Company will determine the rate based on the reasonable market price with good faith.

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(c) Dividend distribution: Dividends are distributed once per year in the form of cash. The current year’s earnings, if any, shall first be used to pay all taxes and offset prior years’ operating losses and then shall be set aside as legal reserve in accordance with the Articles of Incorporation and set aside as or reversed special reserve in accordance with the Articles of Incorporation or regulations of regulatory authority. The remaining amount, if any, shall be preferentially distributed as dividends of Class A preferred stocks.

The Company has discretion in dividend distribution of Class A preferred stocks. The Company could choose not to distribute dividends of preferred stocks when resolved by the stockholders, which would not be able to lead to default if the Company has no or has insufficient current year’s earnings for distribution or has other necessary considerations. In addition, the amounts of undistributed dividends or insufficient distributed dividends will not become deferred payments in future years when the Company has earnings.

(d) Excess dividend distribution: Besides the aforementioned dividends, the stockholders of Class A preferred stocks could not participate in the distribution of cash and capitalized assets for common stocks derived from earnings and capital surplus.

(e) Residual property distribution: The stockholders of Class A preferred stocks have priority over stockholders of common stocks in distributing the Company’s residual property but the limit is the amount calculated by shares of outstanding preferred stocks issued and the issue price when distributing.

(f) Right to vote and be elected: The stockholders of Class A preferred stocks have no right to vote and be elected in the stockholders’ meeting of the Company but have right to vote in the stockholders’ meeting for stockholders of Class A preferred stocks only and stockholders’ meeting regarding unfavourable matters to rights and obligations of stockholders of Class A preferred stocks.

(g) Conversion to common stocks: Class A preferred stocks could not be converted to common stocks and the stockholders of Class A preferred stocks could not request the Company to retire the preferred stocks they held.

(h) The preemptive rights for stockholders of Class A preferred stocks are the same as of common stocks when the Company increases its capital by issuing new shares.

D. The Board of Directors of the Company during its meeting on November 12, 2024 resolved to redeem and retire all Class A preferred stocks and implement a capital reduction with the effective date set on December 27, 2024. In accordance with Article 158 of the Company Act and Article 3-1 of the Company’s Articles of Incorporation, 200,000 thousand shares of Class A preferred stocks were all redeemed at the actual issue price. The registration for the capital reduction was completed on January 22, 2025.

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(16) Capital surplus

A. Pursuant to the R.O.C. Company Law, capital surplus arising from paid-in capital in excess of par value on issuance of common stocks and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. Further, the R.O.C. Securities and Exchange Law requires that the amount of capital surplus to be capitalized mentioned above should not exceed 10% of the paid-in capital each year. Capital surplus should not be used to cover accumulated deficit unless the legal reserve is insufficient.

B. Details of capital surplus - stock options are as follows:

	2025
	Common stock share premium	Treasury share transaction	Difference between consideration and carrying amount of subsidiaries acquired or disposed	Recognized changes in subsidiaries’ equity	Changes in associates’ net equity	Stock option	Other	Total
January 1	$19,387,285	$45,177	$-	$13,089	$1,940,960	$465,450	$-	$21,851,961
Changes in equity of associates and joint ventures accounted for using the equity method	-	-	-	-	901,602	-	-	901,602
Difference between consideration and carrying amount of subsidiaries acquired or disposed	-	-	95,244	-	-	-	-	95,244
Changes in ownership interest in subsidiaries	-	-	-	4,308	-	-	-	4,308
Share-based payment transactions	-	-	-	-	-	-	725	725
Others	-	-	-	38	-	-	-	38
December 31	$19,387,285	$45,177	$95,244	$17,435	$2,842,562	$465,450	$725	$22,853,878
	2024
---	---	---	---	---	---	---	---
	Common stock share premium	Preferred stock share premium	Treasury share transaction	Recognized changes in subsidiaries’ equity	Changes in associates’ net equity	Stock rights	Total
January 1	$19,387,285	$7,994,638	$45,177	$13,048	$1,009,656	$-	$28,449,804
Changes in equity of associates and joint ventures accounted for under equity method	-	-	-	-	931,304	-	931,304
Redemption preference stock	-	(7,994,638)	-	-	-	-	(7,994,638)
Due to recognition of equity component of convertible bonds issued	-	-	-	-	-	465,450	465,450
Other	-	-	-	41	-	-	41
December 31	$19,387,285	$-	$45,177	$13,089	$1,940,960	$465,450	$21,851,961

(17) Retained earnings

A. Under the Company’s Articles of Incorporation, the current year’s earnings, if any, shall first be used to pay all taxes and offset prior years’ operating losses and then 10% of the remaining amount shall be set aside as legal reserve. After setting aside or reversing a special reserve in accordance with the related laws and regulations, the appropriation of the remaining earnings (‘the current year’s earnings’), along with the beginning unappropriated earnings, is the distributable earnings, which shall be preferentially distributed as dividends of preferred stocks, and shall be proposed by the Board of Directors and resolved by the shareholders as dividends and bonus to shareholders.

B. The Company’s dividend policy takes into account the Company’s profitability, capital requirement for future operating plan and changes in the industry environment, along with the consideration of factors such as shareholders’ equity and the Company’s long-term financial plans, etc., to plan the Company’s dividend distribution. The Company’s annual total dividends distributed shall not be less than 40% of the current year’s earnings, and cash dividends shall not be less than 20% of the total dividends distributed. However, if the Company has no earnings in the current period to be distributed, or the Company has earnings to be distributed, which are calculated based on the above principle, are substantially lower than the Company’s actual distributions in the prior year, the Company shall distribute all or part of its retained earnings or undistributed earnings of the prior period in accordance with the related laws or the regulations made by the regulatory authority. In addition, if the Company’s current year’s earnings include significant non-recurring income, and such income has no corresponding cash receipt due to accounting principles factors such as differences in recognition timing or changes in valuation methods, etc., the Company shall retain all or part of the income, which is not subject to the above dividend distribution or cash dividends proportion.

C. Legal reserve can only be used to cover accumulated losses or issue new shares or cash to shareholders in proportion to their share ownership, provided that the balance of the reserve exceeds 25% of the Company’s paid-in capital.

D. In accordance with the regulations, the Company shall set aside special reserve from the debit balance on other equity items at the balance sheet date before distributing earnings. When debit balance on other equity items is reversed subsequently, the reversed amount could be included in the distributable earnings.

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E. The appropriations of earnings for 2024 and 2023 had been resolved at the shareholders' meeting on May 28, 2025 and May 24, 2024, respectively. Details are summarized below:

	For the years ended December 31,
	2024		2023
	Amount	Dividend per share (in dollars)	Amount	Dividend per share (in dollars)
Legal reserve	$ 816,100		$ 844,160
Reversal of special reserve	( 2,282,715)		( 1,195,171)
Cash dividends	5,372,982	$ 3.20	5,876,699	$ 3.50
Cash dividends of preference stock	424,454	Note	400,000	2.00
	$ 4,330,821		$ 5,925,688

Note: On September 18, 2019, 200,000 thousand shares of Class A preferred stocks were issued at the issue price of $50. During the holding period from January 1, 2024 to September 17, 2024, totalling 261 days, dividends were calculated based on the preferred dividend of 4% per annum. During the holding period from September 18, 2024 to December 26, 2024, totalling 100 days, dividends were calculated based on the reset dividend rate of 5.095% per annum. Dividends of Class A preferred stocks amounting to $424,454 were distributed from earnings for the year ended December 31, 2024.

The above appropriations of 2024 and 2023 earnings resolved by shareholders are the same with the amounts resolved by the Board of Directors.

E. As of March 10, 2026, the appropriation of earnings for the year ended December 31, 2025 has not yet been proposed by the Board of Directors and resolved by the shareholders.

F. For the information relating to employees' compensation and directors' remuneration, please refer to Note 6(25).

(18) Other equity items

	2025
	Investment measured at fair value through other comprehensive income	Currency translation	Others	Total
At January 1	$1,701,605	$2,621,413	($316,200)	$4,006,818
Revaluation-gross	(338,374)	-	-	(338,374)
Revaluation transferred to retained earnings	80,437	-	-	80,437
Revaluation-subsidiaries and associates	(381,274)	-	-	(381,274)
Revaluation transferred to retained earnings-subsidiaries and associates	(322,728)	-	-	(322,728)
Cumulative translation differences:
- The Company	-	(230,980)	-	(230,980)
- Tax on the Company	-	34,250	-	34,250
- Subsidiaries	-	(3,807,262)	-	(3,807,262)
- Associates	-	(1,143,199)	-	(1,143,199)
Hedges of a net investment in a foreign operation	-	-	18,715	18,715
Others (Note)	-	-	156,483	156,483
At December 31	$739,666	($2,525,778)	($141,002)	($1,927,114)

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	2024
	Investment measured at fair value through other comprehensive income	Currency translation	Others	Total
At January 1	$ 1,804,781	($ 3,931,014)	($ 156,483)	($2,282,716)
Revaluation-gross	413,022	-	-	413,022
Revaluation-subsidiaries and associates	304,383	-	-	304,383
Revaluation transferred to retained earnings-subsidiaries and associates	( 820,581)	-	-	( 820,581)
Cumulative translation differences:
- The Company	-	607,054	-	607,054
- Tax on the Company	-	( 47,639)	-	( 47,639)
- Subsidiaries	-	5,114,131	-	5,114,131
- Associates	-	878,881	-	878,881
Hedges of a net investment in a foreign operation	-	-	( 159,717)	( 159,717)
At December 31	$ 1,701,605	$ 2,621,413	($ 316,200)	$4,006,818

Note: The subsidiary - Silicon Application Corporation made an agreement with the original shareholders of Vsell Enterprise Co., Ltd. to acquire the remaining 12% and 18% equity interest in Vsell Enterprise Co., Ltd. in March 2025 and June 2025, respectively. Therefore, the Group recognized put options of non-controlling interests amounting to $156,483.

(19) Operating revenue

	Years ended December 31,
	2025	2024
Investment revenues	$ 10,829,252	$ 7,461,190
Service revenue	1,912,594	1,789,137
	$ 12,741,846	$ 9,250,327

(20) Interest income

	Years ended December 31,
	2025	2024
Interest income from bank deposits	$ 1,354	$ 4,848
Others	83	-
	$ 1,437	$ 4,848

(21) Other income

	Years ended December 31,
	2025	2024
Dividend income	$ 149,183	$ 155,464
Rental revenue	42,254	41,216
Other income	6,855	7,623
	$ 198,292	$ 204,303

(21) Other gains and losses

	Years ended December 31,
	2025	2024
Currency exchange (loss) gain	($ 4,671)	$ 1,005
Loss arising from lease modifications	-	( 44)
Depreciation on investment property	( 22,001)	( 22,001)
Gain on financial assets and liabilities at fair value through profit or loss	4,071	18,164
(Loss) gain on disposal of investments	( 26,090)	62,430
Other losses	( 7,310)	( 7,194)
	($ 56,001)	$ 52,360

(23) Finance costs

	Years ended December 31,
	2025	2024
Interest expense:
Bank borrowings	$ 421,248	$ 342,984
Bonds payable	113,320	18,649
Lease liabilities	1,529	1,341
Others	71,240	6,378
	$ 607,337	$ 369,352

(24) Additional information on expenses by nature

	Years ended December 31,
	2025	2024
Employee benefit expense	$ 917,838	$ 822,089
Depreciation charges
Property, plant and equipment	$ 133,507	$ 152,829
Investment property	22,001	22,001
Right-of-use assets	19,339	19,360
	$ 174,847	$ 194,190
Amortization charges on intangible assets	$ 99,908	$ 91,196

(25) Employee benefit expense

	Years ended December 31,
	2025	2024
Wages and salaries	$ 747,509	$ 679,216
Directors’ remuneration	55,000	39,000
Share-based payment transactions	1,700	-
Labor and health insurance fees	46,704	41,177
Pension costs	22,807	21,782
Other personnel expenses	44,118	40,914
	$ 917,838	$ 822,089

A. According to the Articles of Incorporation of the Company, a ratio of distributable profit of the current year, shall be distributed as employees’ compensation and directors’ remuneration. The ratio shall be 0.01%~5% for employees’ compensation (including rank-and-file employees, provided that the distribution of remuneration to rank-and-file employees shall not be less than 30% of employees’ compensation) and no higher than 3% for directors’ remuneration as resolved by the Board of Directors and reported at the shareholders’ meeting. If the Company has an accumulated deficit, earnings shall be reserved to cover deficit. Employees’ compensation can be distributed in the form of shares or cash to employees of subsidiaries of the Company who meet certain specific requirements. The aforementioned current year’s earnings, if any, represent current year’s pre-tax profit excluding employees’ compensation and directors’ remuneration to be distributed.

B. The Company established the audit committee, therefore, there was no remuneration paid to supervisors for the years ended December 31, 2025 and 2024.

C. The Company’s salary and remuneration policy:

(a) The overall remuneration structure of the Company's remuneration policy is based on two types: “guaranteed minimum income” and “incentive bonus”. The guaranteed minimum income is for employees' basic financial needs, and the incentive bonus is an actual reward to encourage employee performance. The sum of two types of remuneration is employees' total salary income provided by the Company. The proportion of guaranteed income is relatively high for employees with lower ranks, whereas the proportion of incentive bonus is relatively high for employees with higher ranks. In addition, salary payments are implemented in accordance with the company's remuneration policy, with no difference between genders, in order to uphold the spirit of gender equality.

(b) Directors’ remuneration is specified in the Company’s Articles of Incorporation and approved by the shareholders. Under the Company’s Articles of Incorporation, the Company shall pay rewards to the Company’s directors when they acted their owned responsibilities on behalf of the Company no matter whether the Company had

operating deficits. The determination of the reward to directors was authorised to the Board of Directors based on their participation frequency in the Company's operation and contribution to the Company's operation taking into consideration the pay level within the domestic and foreign industries. A reasonable remuneration to independent directors can be higher than non-independent directors. If the Company has earnings, if any, shall be distributed as directors' remuneration under the Company's Articles of Incorporation. Managers' salary has highly relevant with the Company's operating result and performance. Managers' salary is determined based on performance assessment made by the remuneration committee, taking into consideration the pay level within the same industry.

(c) The Company's managers also serve as the Company's directors, and the monthly salary is determined based on directors' salary and remuneration policy.

D. For the years ended December 31, 2025 and 2024, employees' compensation was accrued at $203,389 and $42,355, respectively; while directors' remuneration was accrued at $55,000 and $39,000, respectively. The aforementioned amounts were recognized in salary expenses.

The employees' compensation and directors' remuneration were accrued based on the profit of current year distributable for the year ended December 31, 2025, and the percentage as prescribed by the Company's Articles of Incorporation. As of March 10, 2026, the amount has not yet been resolved by the Board of Directors.

For 2024, the employees' compensation and directors' remuneration resolved by the Board of Directors during its meeting on March 25, 2025 amounted to $36,070 and $39,000, respectively, and the employees' compensation and directors' remuneration recognized in the 2024 financial statements amounted to $42,355 and $39,000, respectively. The difference of $6,285 between the amounts resolved by the Board of Directors and the amounts recognized in the 2024 financial statements, mainly resulting from the decrease in employees' compensation, had been adjusted in profit or loss in the first quarter of 2025. The directors' remuneration recognized in the 2024 financial statements was the same with the amount resolved by the Board of Directors. The employees' compensation was distributed in the form of cash.

E. Information about employees' compensation and directors' remuneration of the Company as resolved by the Board of Directors and shareholders will be posted in the "Market Observation Post System" at the website of the Taiwan Stock Exchange.

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(26) Income tax

A. Income tax expense

(a) Components of income tax expense:

	Years ended December 31,
	2025	2024
Current tax:
Current tax on profits for the year	($ 21,626)	($ 5,149)
Prior year income under estimation	46,425	122,774
Tax on undistributed surplus earnings	188,912	125,811
Total current tax	213,711	243,436
Deferred tax
Origination and reversal of temporary differences	222,375	106,301
Income tax expense	$ 436,086	$ 349,737

(b) The income tax (charge)/credit relating to components of other comprehensive loss (income) is as follows:

	Years ended December 31,
	2025	2024
Currency translation differences	$ 34,250	($ 47,639)
Remeasurement of defined benefit obligation	( 686)	( 1,545)
	$ 33,564	($ 49,184)

B. Reconciliation between income tax expense and accounting profit

	Years ended December 31,
	2025	2024
Tax calculated based on profit before tax and statutory tax rate	$ 2,108,265	$ 1,518,982
Effects from items disallowed by tax regulation	( 1,907,516)	( 1,417,830)
Prior year income under estimation	46,425	122,774
Tax on undistributed surplus earnings	188,912	125,811
Income tax expense	$ 436,086	$ 349,737

C. Amounts of deferred tax assets or liabilities as a result of temporary differences are as follows:

	Year ended December 31, 2025
	January 1	Recognized in profit or loss	Recognized in other comprehensive income	December 31
Temporary differences:
-Deferred tax assets:
Unrealized exchange loss	$ -	$ 225	$ -	$ 225
Unrealized expense	-	238	-	238
Investment loss	19,336	12,601	-	31,937
Unrealized loss on valuation of redemption right of bonds payable	330	400	-	730
Pension	2,141	(210)	(686)	1,245
Currency translation adjustments	-	-	4,546	4,546
	21,807	13,254	3,860	38,921
-Deferred tax liabilities:
Investment income	(141,048)	(234,868)	-	(375,916)
Currency translation adjustments	(29,704)	-	29,704	-
Unrealized gains on valuation of foreign listed stocks	(1,358)	(761)	-	(2,119)
	(172,110)	(235,629)	29,704	(378,035)
	($ 150,303)	($ 222,375)	$ 33,564	($ 339,114)
	Year ended December 31, 2024
	January 1	Recognized in profit or loss	Recognized in other comprehensive income	December 31
Temporary differences:
-Deferred tax assets:
Investment loss	$ 100,488	($ 81,152)	$ -	$ 19,336
Unrealized loss on valuation of redemption right of bonds payable	-	330	-	330
Pension	4,471	(785)	(1,545)	2,141
Currency translation adjustments	17,936	-	(17,936)	-
	122,895	(81,607)	(19,481)	21,807
-Deferred tax liabilities:
Investment income	(113,235)	(27,813)	-	(141,048)
Currency translation adjustments	-	-	(29,704)	(29,704)
Unrealized gains on valuation of foreign listed stocks	(4,477)	3,119	-	(1,358)
	(117,712)	(24,694)	(29,704)	(172,110)
	$ 5,183	($ 106,301)	($ 49,185)	($ 150,303)

D. As of March 10, 2026, the Company’s income tax returns through 2019 have been assessed and approved by the Tax Authority.

E. The Company has applied the exception to recognizing and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes.

F. The current tax expense related to Pillar Two income taxes was not significant for the year ended December 31, 2025.

(27) Earnings per share

	Year ended December 31, 2025
	Amount after tax	Weighted average number of ordinary shares outstanding (shares in thousands)	Earnings per share (in dollars)
Basic earnings per share
Profit attributable to ordinary shareholders of the parent	$ 10,105,237
Less: Dividends of preference stock	( 424,454)
Profit used to calculate basic earnings per share/weighted-average number of shares	$ 9,680,783	1,679,057	$ 5.77
Diluted earnings per share
Profit attributable to ordinary shareholders of the parent	$ 10,105,237
Less: Dividends of preference stock	( 424,454)
Profit used to calculate basic earnings per share/weighted-average number of shares	9,680,783	1,679,057
Assumed conversion of all dilutive potential ordinary shares
Employees’ compensation	-	2,954
Convertible bonds	114,541	69,119
Profit used to calculate diluted earnings per share/weighted-average number of shares	$ 9,795,324	1,751,130	$ 5.59

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Year ended December 31, 2024

	Amount after tax	Weighted average number of ordinary shares outstanding (shares in thousands)	Earnings per share (in dollars)
Basic earnings per share
Profit attributable to ordinary shareholders of the parent	$ 7,245,173
Less: Dividends of preference stock	( 400,000)
Difference on redemption of preference stock	( 5,362)
Profit used to calculate basic earnings per share/weighted-average number of shares	$ 6,839,811	1,679,057	$ 4.07
Diluted earnings per share
Profit attributable to ordinary shareholders of the parent	$ 7,245,173
Less: Dividends of preference stock	( 400,000)
Difference on redemption of preference stock	( 5,362)
Profit used to calculate basic earnings per share/weighted-average number of shares	6,839,811	1,679,057
Assumed conversion of all dilutive potential ordinary shares
Employees’ compensation	-	680
Convertible bonds	20,870	8,931
Profit used to calculate diluted earnings per share/weighted-average number of shares	$ 6,860,681	1,688,668	$ 4.06

(28) Supplemental cash flow information

Partial payment of cash from investing activities:

	Years ended December 31,
	2025	2024
Acquisition of property, plant and equipment, investment property and intangible assets	$ 53,333	$ 54,640
Add: Accounts payable at the beginning of the year	46,250	88,746
Less: Accounts payable at the end of year	( 600)	( 46,250)
Cash paid during the year	$ 98,983	$ 97,136

(29) Changes in liabilities from financing activities

	Short-term borrowings	Short-term notes and bills payable	Other payables to related parties	Bonds payable	Long-term borrowings (Note)	Lease liabilities	Liabilities from financing activities-gross
At January 1, 2025	$ 8,630,000	$ 2,009,081	$2,781,680	$5,172,439	$10,532,000	$ 91,346	$ 29,216,546
Changes in cash flow from financing activities	( 626,000)	49,785	( 50,000)	-	-	( 19,006)	( 645,221)
Others	-	-	( 50,396)	113,320	-	8,359	71,283
At December 31, 2025	$ 8,004,000	$ 2,058,866	$2,681,284	$5,285,759	$10,532,000	$ 80,699	$ 28,642,608
	Short-term borrowings	Short-term notes and bills payable	Other payables to related parties	Bonds payable	Long-term borrowings (Note)	Lease liabilities	Liabilities from financing activities-gross
At January 1, 2024	$ 4,180,000	$ 1,099,538	$ 29,762	$ -	$10,532,000	$ 61,123	$ 15,902,423
Changes in cash flow from financing activities	150,000	909,543	2,700,000	5,615,686	4,300,000	( 18,505)	13,656,724
Others	4,300,000	-	51,918	( 443,247)	( 4,300,000)	48,728	( 342,601)
At December 31, 2024	$ 8,630,000	$ 2,009,081	$2,781,680	$5,172,439	$10,532,000	$ 91,346	$ 29,216,546

Note: Including long-term borrowings-current portion less unamortized discounts.

RELATED PARTY TRANSACTIONS

(1) Parent and ultimate controlling party

The Company’s shares are widely held so the Company has no ultimate parent and ultimate controlling party.

(2) Name of related parties and relationship

Names of related parties	Relationship with the Company
World Peace Industrial Co., Ltd. (World Peace Industrial)	Subsidiary
Silicon Application Corporation (Silicon Application)	”
Asian Information Technology Inc. (Asian Information Technology)	”
WPG International (CI) Limited	”
LaaS Limited (LaaS) (Note)	”
WPG Electronics (Hong Kong) Limited (WPG Electronics (HK))	”
WPG China (SZ) Inc. (China (SZ))	”
WPG China Inc. (China (SH))	”
WPG Korea Co., Ltd.	”
Yosun Industrial Corp. (Yosun Industrial)	”
Trigold Holdings Limited (Trigold)	”
WPG Investment Co., Ltd. (WPG Investment)	”

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Names of related parties	Relationship with the Company
WPG South Asia Pte. Ltd.	Subsidiary
WPG EMEA B.V.	“
WPI International (Hong Kong) Limited	“
Frontek Technology Corporation	“
WPG SCM Limited	“
Pernas Electronic Co., Ltd. (Pernas Electronic)	“
Genuine C&C, Inc. (Genuine C&C)	“
WT Microelectronics Co., Ltd.	Investment accounted for under equity method of the Company
AutoSys Co., Ltd.	Investment accounted for under equity method of the Company’s subsidiary
Digitimes Inc.	Investment accounted for under equity method of the Company’s subsidiary
WPG Holdings Education Foundation	One third of paid-in-capital was granted by the Company
Taiwan Industrial Holding Association	The chairman of association and chairman of the Group are the same

Note: WPG Elec. Limited was renamed as Laas Limited in March 2025.

(3) Significant transactions and balances with related parties

A. Service revenue

	Years ended December 31,
	2025	2024
Subsidiaries
World Peace Industrial	$ 1,065,170	$ 959,645
Yosun Industrial	340,014	321,167
Silicon Application	252,950	223,886
Asian Information Technology	256,784	240,435
Others	( 2,324)	44,004
	$ 1,912,594	$ 1,789,137

Service revenue arose from providing administrative resources and managing services to subsidiaries. Prices and terms are determined in accordance with mutual agreement.

B. Service cost

	Years ended December 31,
	2025	2024
Subsidiaries	$ 73,149	$ 78,141

Service cost pertains to payments paid to subsidiaries for administrative resources and management services for engine room use. Prices and terms are determined in accordance with mutual agreement, and cost is paid at the end of the following month.

C. Accounts receivable

	December 31, 2025	December 31, 2024
Subsidiaries
World Peace Industrial	$ 79,105	$ 129,810
Silicon Application	30,398	16,198
Yosun Industrial	33,581	37,700
Asian Information Technology	28,138	14,749
Others	468	2,142
	$ 171,690	$ 200,599

D. Other receivables

	December 31, 2025	December 31, 2024
Subsidiaries
World Peace Industrial	$ -	$ 59,812
Asian Information Technology	42,965	679,619
Silicon Application	322,422	-
Yosun Industrial	213,774	6,027
Others	5,260	6,216
	$ 584,421	$ 751,674

Other receivables represent receipts under custody, payment on behalf of others, collections from subsidiaries for filing consolidated tax returns and proceeds from capital reduction.

E. Other payables

(a) Loan from related parties:

	Year ended December 31, 2025
	Maximum outstanding balance during the year ended December 31, 2025	Balance at December 31, 2025	Interest rate	Interest expense	Interest payable
Subsidiaries
World Peace Industrial	$ 2,650,000	$ 2,650,000	2.60%	$ 56,605	$ 10,838
Silicon Application Corporation	500,000	-	2.47%	9,252	-
	$ 3,150,000	$ 2,650,000		$ 65,857	$ 10,838

	Year ended December 31, 2024
	Maximum outstanding balance during the year ended December 31, 2024	Balance at December 31, 2024	Interest rate	Interest expense	Interest payable
Subsidiaries
World Peace Industrial	$ 2,200,000	$ 2,200,000	2.60%	$ 1,410	$ 1,410
Silicon Application Corporation	500,000	500,000	2.47%	169	169
	$ 2,700,000	$ 2,700,000		$ 1,579	$ 1,579

(b) Other payables:

	December 31, 2025	December 31, 2024
Subsidiaries
Silicon Application Corporation	$ -	$ 63,591
China (SZ)	4,910	5,827
World Peace Industrial	9,122	4,492
China (SH)	1,813	1,726
Yosun Industrial	1,799	1,323
Others	2,802	3,142
	$ 20,446	$ 80,101

The above represents payables to subsidiaries arising from payments on behalf of others and management service.

F. Lease transactions - lessor

Refer to Note 6(6) for details.

G. Endorsements and guarantees provided to related parties

	December 31, 2025	December 31, 2024
Subsidiaries
World Peace Industrial	$ 86,058	$ 86,058

H. Others

(a) For the years ended December 31, 2025 and 2024, the amount of the Company's donations to other related parties were $7,360 and $7,480, respectively.
(b) To meet subsidiaries' operating requirements, the Company increased its capital in the subsidiaries, LaaS Limited and Trigold Holdings Limited, amounting to $330,000 and $307,604 for the year ended December 31, 2025, respectively. December 31, 2024: None.
(c) To meet subsidiaries' operating requirements, the Company increased its capital in the subsidiaries, WPG International (CI) Limited and WPG EMEA B.V., amounting to

$943,106 and $92,115 for the year ended December 31, 2024, respectively.

December 31, 2025: None.

(d) The Company's subsidiaries, WPG Electronics (Hong Kong) and Silicon Application, reduced its capital amounting to $343,112 and $1,000,000 in September and October 2025, respectively.

December 31, 2024: None.

(e) The Company participated in cash capital increase of its associate for the year ended December 31, 2025. Please refer to Note 6(4).

(4) Key management compensation

	Years ended December 31,
	2025	2024
Short-term employee benefits	$ 209,760	$ 183,560
Post-employment benefits	3,237	3,080
	$ 212,997	$ 186,640

PLEDGED ASSETS

Pledged asset	December 31, 2025	December 31, 2024	Purpose
Investments accounted for under the equity method	$ 107,394	$ 108,398	Subsidiary's guarantee for payment on purchases
Property, plant and equipment (including investment property)
—Land	5,102,321	5,102,321	Collateral for long-term borrowings
—Buildings	2,016,753	2,141,628
	$ 7,226,468	$ 7,352,347

SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS

(1) Contingencies

None.

(2) Commitments

A. Information on endorsement/guarantee is provided in Note 7(3).
B. As of December 31, 2025, the remaining payments for the contract of non-fixed car park the Company entered into amounted to $84,000.
C. As of December 31, 2025, the unpaid payment arising from the service contracts signed for computer facilities, internet and information security maintenance amounted to $37,170.

SIGNIFICANT DISASTER LOSS

None.

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11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

A. To implement professional division of labor within the group, the Company’s subsidiaries, LaaS Limited (LaaS) and WPG Investment Co., Ltd. (WPG Investment), resolved at the board meeting held on October 28, 2025, that WPG Investment would carry out a division and capital reduction of NT$1,033,148 based on the business value of its logistics investment business. Simultaneously, LaaS issued 20,663,000 ordinary shares to the Company based on the business value of the logistics investment business to acquire WPG Investment's logistics investment business. The effective date of the aforementioned division is January 21, 2026.

B. To consolidate group resources, enhance operational efficiency, and deepen global expansion, the Company resolved at the board meeting on November 11, 2025, that Asian Information Technology Inc. (Asian Information Technology) would issue 1,829,655,000 ordinary shares to the Company in exchange for acquiring all shares of Yosun Industrial Corp. and Silicon Application Corporation held by the Company. The transaction's effective date is January 1, 2026.

C. The Company’s preferred shares of WT Microelectronics Co., Ltd. were repurchased and canceled by WT Microelectronics Co., Ltd. at the original issue price on February 26, 2026. The repurchase amount was $1,214,193.

12. OTHERS

(1) Capital risk management

The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Company may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or manage operating capital effectively to reduce debt.

(2) Financial instruments

A. Financial instruments by category

	December 31, 2025	December 31, 2024
Financial assets
Financial assets measured at fair value through profit or loss
Financial assets mandatorily measured at fair value through profit or loss	$ 450,168	$ 565,655
Financial assets at fair value through other comprehensive income
Designation of equity instrument	$ 2,024,648	$ 4,225,091

	December 31, 2025	December 31, 2024
Financial assets at amortized cost
Cash and cash equivalents	$ 85,939	$ 58,859
Accounts receivable - related parties	171,690	200,599
Other receivables (including related parties)	584,476	752,120
Guarantee deposits paid	11,246	10,074
	$ 853,351	$ 1,021,652
Financial liabilities
Financial liabilities at amortized cost
Short-term borrowings	$ 8,004,000	$ 8,630,000
Short-term notes and bills payable	2,058,866	2,009,081
Notes payable	2,740	2,965
Other payables (including related parties)	3,487,913	3,490,164
Bonds payable	5,285,759	5,172,439
Long-term borrowings (including current portion)	10,532,000	10,532,000
Guarantee deposits received	1,066	1,066
	$ 29,372,344	$ 29,837,715
Lease liabilities	$ 80,699	$ 91,346

B. Risk management policies

(a) The Company's activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk. The Company's overall risk management programme focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Company's financial position and financial performance.
(b) Risk management is carried out by the central treasury department (Company treasury) under policies approved by the Board of Directors. The Company treasury identifies, evaluates and hedges financial risks in close cooperation with the Company's operating units. The Board provides written principles for overall risk management, as well as written policies covering specific areas and matters, such as foreign exchange risk, interest rate risk, credit risk, use of derivative financial instruments and non-derivative financial instruments, and investment of excess liquidity.

C. Significant financial risks and degrees of financial risks

(a) Market risk

Foreign exchange risk

i. The Company operates internationally and is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to the USD and KRW. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign operations.

ii. The Company’s businesses involve some non-functional currency operations (the Company’s functional currency: NTD). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

	December 31, 2025
	Foreign currency amount (In thousands)	Exchange rate	Book value (NTD)
(Foreign currency: functional currency)
Financial assets
Non-monetary items
USD: NTD	$ 455,234	31.43	$ 14,308,005
KRW: NTD	25,208,644	0.022	552,169
	December 31, 2024
	Foreign currency amount (In thousands)	Exchange rate	Book value (NTD)
(Foreign currency: functional currency)
Financial assets
Non-monetary items
USD: NTD	$ 399,210	32.79	$ 13,088,109
KRW: NTD	24,785,934	0.022	552,794

As of December 31, 2025 and 2024, there was no significant monetary financial assets and liabilities.

iii. Analysis of foreign currency market risk arising from significant foreign exchange variation.

December 31, 2025 and 2024: None.

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Price risk

i. The Company’s equity securities, which are exposed to price risk, are the held financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income. To manage its price risk arising from investments in equity securities, the Company diversifies its portfolio. Diversification of the portfolio is done in accordance with the limits set by the Company.

ii. The Company’s investments in equity securities comprise shares in the domestic and foreign companies. The prices of equity securities would change due to the change of the future value of investee companies. If the prices of these equity securities had increased/decreased by 1% with all other variables held constant, post-tax profit for the years ended December 31, 2025 and 2024 would have increased/decreased by $4,502 and $5,657, respectively, as a result of gains/losses on equity securities classified as at fair value through profit or loss. Other components of equity would have increased/decreased by $20,246 and $42,251, respectively, as a result of other comprehensive income on equity investment classified as at fair value through other comprehensive income.

Cash flow and fair value interest risk

The Company’s interest rate risk arises from short-term and long-term borrowings (including long-term liabilities due within a year) and short-term notes and bills payable. Borrowings and short-term notes payable issued at fixed rates expose the Company to fair value interest rate risk. The Company’s borrowings were mainly in fixed rate. During the years ended December 31, 2025 and 2024, the Company’s borrowings and commercial papers payable were mainly denominated in the NTD.

(b) Credit risk

i. Credit risk refers to the risk of financial loss to the Company arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms.

ii. The Company manages its credit risk taking into consideration the entire company’s concern. For banks and financial institutions, only independently rated parties with good credit quality are accepted. According to the Company’s credit policy, the Company is responsible for managing and analyzing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors. Individual risk limits are set based on internal or external ratings. The utilisation of credit limits is regularly monitored.

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iii. Under IFRS 9, if the contract payments are past due over one month based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition.

iv. The default occurs when the contract payments are past due over 5 months.

v. For the year ended December 31, 2025, no credit limits were exceeded during the reporting periods, and management does not expect any significant losses from non-performance by these counterparties.

i. Cash flow forecasting is performed in the operating entities of the Company. The treasury department monitors rolling forecasts of the liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed borrowing facilities at all times so that the Company does not breach borrowing limits or covenants (where applicable) on any of its borrowing facilities. Such forecasting takes into consideration the Company's debt financing plans and covenant compliance.

ii. The table below analyses the Company's non-derivative financial liabilities and net-settled or gross-settled derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for non-derivative financial liabilities and to the expected maturity date for derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows.

Non-derivative financial liabilities:

December 31, 2025	Less than 1 year	Between 1 and 2 years	Between 2 and 5 years	Over 5 years
Short-term borrowings	$ 8,071,839	$ -	$ -	$ -
Short-term notes and bills payable	2,060,000	-	-	-
Notes payable	2,740	-	-	-
Other payables	806,629	-	-	-
Other payables - related parties	2,681,284	-	-	-
Lease liabilities	19,807	14,971	20,346	32,275
Bonds payable	-	5,500,000	-	-
Long-term borrowings (including current portion)	1,548,263	1,645,041	3,738,438	4,815,097

Non-derivative financial liabilities:

December 31, 2024	Less than 1 year	Between 1 and 2 years	Between 2 and 5 years	Over 5 years
Short-term borrowings	$ 8,753,404	$ -	$ -	$ -
Short-term notes and bills payable	2,010,000	-	-	-
Notes payable	2,965	-	-	-
Other payables	708,484	-	-	-
Other payables - related parties	2,781,680	-	-	-
Lease liabilities	18,551	17,063	28,021	35,582
Bonds payable	-	-	5,500,000	-
Long-term borrowings (including current portion)	224,416	1,575,019	4,863,393	5,295,767

(3) Fair value information

A. The different levels that the inputs to valuation techniques are used to measure fair value of financial instruments have been defined as follows:

Level 1: Input that are quoted prices (unadjusted) in active markets for identical assets or liabilities. A market is regarded as active if it meets all the following condition: the item traded in market are homogeneous; willing buyers and sellers can normally be found at any time; and price are available to the public. The fair value of the Company's investment in listed stocks and emerging stocks is included in Level 1.

Level 2: Inputs other than public quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices).

Level 3: Inputs for the asset and liability that are not based on observable market data. The fair value of the Company's investment in unlisted stocks, equity investment without active market and redemption right of convertible bonds are included in Level 3.

B. Fair value information of investment property at cost is provided in Note 6(7).

C. The carrying amounts of financial instruments not measured at fair value including cash and cash equivalents, accounts receivable - related parties, other receivables (including related parties), guarantee deposits paid, short-term borrowings, short-term notes and bills payable, notes payable, other payables (including related parties), lease liabilities (including current and non-current), long-term borrowings-current portion, Bonds payable, long-term borrowings and guarantee deposits received are approximate to their fair values.

D. The related information on financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities is as

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follows:

(a) The related information on the nature of the assets and liabilities is as follows:

December 31, 2025	Level 1	Level 2	Level 3	Total
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
Equity securities	$ 141,496	$ -	$ 308,472	$ 449,968
Embedded derivative-redemption right of convertible bonds	-	-	200	200
Financial assets at fair value through other comprehensive income
Equity securities	2,024,648	-	-	2,024,648
	$2,166,144	$ -	$ 308,672	$2,474,816
December 31, 2024	Level 1	Level 2	Level 3	Total
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
Equity securities	$ 186,131	$ -	$ 377,324	$ 563,455
Embedded derivative-redemption right of convertible bonds	-	-	2,200	2,200
Financial assets at fair value through other comprehensive income
Equity securities	2,904,131	-	1,320,960	4,225,091
	$3,090,262	$ -	$1,700,484	$4,790,746

(b) The methods and assumptions the Company used to measure fair value are as follows:

i. The instruments the Company used market quoted prices as their fair values (that is, Level 1) are listed below by characteristics:

Market quoted price	Listed shares
	Closing price

ii. Except for financial instruments with active markets, the fair value of other financial instruments is measured by using valuation techniques widely accepted in financial management.

iii. When assessing non-standard and low-complexity financial instruments, for example foreign exchange swap contracts, the Company adopts valuation technique that is widely used by market participants. The inputs used in the valuation method to measure these financial instruments are normally observable in the market.

iv. The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Company's financial and non-financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs. In accordance with the Company's management policies and relevant control procedures relating to the valuation models used for fair value measurement, management believes adjustment to valuation is necessary in order to reasonably represent the fair value of financial and non-financial instruments at the consolidated balance sheet. The inputs and pricing information used during valuation are carefully assessed and adjusted based on current market conditions.

v. The Company takes into account adjustments for credit risks to measure the fair value of financial and non-financial instruments to reflect credit risk of the counterparty and the Company's credit quality.

E. For the years ended December 31, 2025 and 2024, there was no transfer from Level 1 to Level 2.

F. Movements in Level 3 for the years ended December 31, 2025 and 2024 are as follows:

	Years ended December 31,
	2025	2024
At January 1	$ 1,700,484	$ 415,423
Additions	-	1,083,853
Capital reduction	( 57,204)	-
Transfers out from level 3	( 1,168,320)	( 36,256)
Gains on valuation	( 166,288)	237,464
At December 31	$ 308,672	$ 1,700,484

G. For the year ended December 31, 2025, the transfers out from level 3 pertained to the acquisition of one director's seat of the investee company and therefore had significant influence over the company in the second quarter of 2025. As a result, the investment was transferred from 'Financial assets at fair value through other comprehensive income' to 'Investments accounted for using equity method'. For details, please refer to Note 6(4). For the year ended December 31, 2024, as the investment targets have been traded as emerging stocks on the Taipei Exchange starting from October 2024, and there is insufficient observable market information available, the Company has transferred the fair value from Level 3 into Level 1 at the end of the month when the event occurred.

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H. Treasury segment is in charge of valuation procedures for fair value measurements being categorised within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions and frequently reviewed.

Treasury segment set up valuation policies, valuation processes and rules for measuring fair value of financial instruments and ensure compliance with the related requirements in IFRS. The related valuation results are reported to management authority monthly. Management is responsible for managing and reviewing valuation processes.

I. The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement:

	Fair value at December 31, 2025	Valuation technique	Significant unobservable input	Range (weighted average)	Relationship of inputs to fair value
Non-derivative equity instrument:
Equity without active market	$ 308,472	Net asset value	Net asset value	-	The higher the net assets, the higher the fair value
Derivative instrument:
Redemption right of bonds payable	200	Binary tree valuation model	Volatility	31.26%	The higher the volatility, the higher the fair value
	Fair value at December 31, 2024	Valuation technique	Significant unobservable input	Range (weighted average)	Relationship of inputs to fair value
Non-derivative equity instrument:
Equity without active market	$ 377,324	Net asset value	Net asset value	-	The higher the net assets, the higher the fair value
Listed companies private placement shares	1,320,960	Market price method	Discount of market liquidity	-	The higher the discount of market liquidity, the lower the fair value
Derivative instrument:
Redemption right of bonds payable	2,200	Binary tree valuation model	Volatility	34.36%	The higher the volatility, the higher the fair value

J. The Company has carefully assessed the valuation models and assumptions used to measure fair value. However, use of different valuation models or assumptions may result in different measurement. The following is the effect on profit or loss or on other comprehensive income from financial assets and liabilities categorised within Level 3 if the inputs used to valuation models have changed:

	Input	Change	December 31, 2025
			Recognized in profit or loss		Recognized in other comprehensive income
			Favourable change	Unfavourable change	Favourable change	Unfavourable change
Financial assets
Equity instruments	Net asset value	± 1%	$ 3,085	($ 3,085)	$ -	$ -
Derivative	Volatility	± 2%	350	(200)	-	-
			$ 3,435	($ 3,285)	$ -	$ -
	Input	Change	December 31, 2024
			Recognized in profit or loss		Recognized in other comprehensive income
			Favourable change	Unfavourable change	Favourable change	Unfavourable change
Financial assets
Equity instruments	Net asset value	± 1%	$ 3,773	($ 3,773)	$ -	$ -
	Discount	± 1%	-	-	13,210	(13,210)
Derivative	Volatility	± 1%	550	(350)	-	-
			$ 4,323	($ 4,123)	$ 13,210	($ 13,210)

13. SUPPLEMENTARY DISCLOSURES

(1) Significant transactions information

A. Loans to others: Refer to table 1.
B. Provision of endorsements and guarantees to others: Refer to table 2.
C. Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures): Refer to table 3.
D. Purchases or sales of goods from or to related parties reaching $100 million or 20% of paid-in capital or more: Refer to table 4.
E. Receivables from related parties reaching $100 million or 20% of paid-in capital or more: Refer to table 5.
F. Significant inter-company transactions during the reporting periods: Refer to table 6.

(2) Information of investee companies

Names, locations and other information of investee companies (not including investees in Mainland China): Refer to table 7.

(3) Information on investments in Mainland China

A. Basic information: Refer to table 8.

B. Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area.

Any of the following significant transactions with investee companies in the Mainland Area, either directly or indirectly through a third area, and their prices, payment terms, and unrealized gains or losses: Information on significant transactions of the Company and subsidiary and investee company in Mainland China as of and for the year ended December 31, 2025 is provided in Note (1) J.

OPERATING SEGMENT INFORMATION

In accordance with IFRS 8, operating segment information is disclosed in the consolidated financial statements.

-77-

WPG Holdings Limited

Loans to others

Year ended December 31, 2025

Expressed in thousands of NTD

(Except as otherwise indicated)

Table 1

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2025	Balance at December 31, 2025	Actual amount drawn down	Interest rate	Nature of loan (Note 8)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral		Limit on loans granted to a single party	Ceiling on total loans granted	Footnote
													Item	Value
0	WPG Holdings Limited	WPG Investment Co., Ltd.	Other receivables	Y	$ 400,000	$ 400,000	$ -	-	2	$ -	Operations	$ -	None	$ -	$ 33,138,110	$ 33,138,110	Note 2
0	WPG Holdings Limited	Fortune Information Systems Corporation	Other receivables	Y	200,000	200,000	-	-	2	-	Operations	-	None	-	33,138,110	33,138,110	Note 2
1	Apache Korea Corp.	WPG Korea Co., Ltd.	Other receivables	Y	50,428	48,189	48,189	4.60	2	-	Operations	-	None	-	74,565	74,565	Note 1
2	Genuine C&C (IndoChina) Pte Ltd.	World Peace International (South Asia) Pte Ltd.	Other receivables	Y	66,410	62,860	62,860	5.02	2	-	Operations	-	None	-	110,425	110,425	Note 6
3	Richpower Electronic Devices Pte., Ltd.	Yosun Hong Kong Corp. Ltd.	Other receivables	Y	267,155	267,155	267,155	5.02~5.39	2	-	Operations	-	None	-	564,791	564,791	Note 3
4	World Peace International (India) Pvt., Ltd.	WPG C&C Computers And Peripheral (India) Private Limited	Other receivables	Y	38,786	34,969	34,969	9.10	2	-	Operations	-	None	-	303,484	303,484	Note 6
5	World Peace International (South Asia) Pte Ltd.	WPI Technology Pte Ltd.	Other receivables	Y	1,257,200	1,257,200	-	-	2	-	Operations	-	None	-	8,203,726	8,203,726	Note 6
5	World Peace International (South Asia) Pte Ltd.	Yosun Singapore Pte Ltd.	Other receivables	Y	664,100	-	-	-	2	-	Operations	-	None	-	8,203,726	8,203,726	Note 6
5	World Peace International (South Asia) Pte Ltd.	WPG South Asia Pte. Ltd.	Other receivables	Y	785,750	785,750	-	-	2	-	Operations	-	None	-	8,203,726	8,203,726	Note 6
6	WPG C&C Limited	WPI International (Hong Kong) Limited	Other receivables	Y	265,640	251,440	251,440	4.08	2	-	Operations	-	None	-	320,761	320,761	Note 4
7	WPG EMEA B.V.	WPG EMEA UK Limited	Other receivables	Y	35,189	-	-	-	2	-	Operations	-	None	-	-	-	Note 7
8	WPG India Electronics Pvt Ltd.	WPG C&C Computers And Peripheral (India) Private Limited	Other receivables	Y	54,301	48,956	48,956	9.10	2	-	Operations	-	None	-	198,442	198,442	Note 6
9	WPG South Asia Pte. Ltd.	WPG Korea Co., Ltd.	Other receivables	Y	332,050	314,300	62,860	5.58	2	-	Operations	-	None	-	4,913,113	4,913,113	Note 6

Table 1, Page 1

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2025	Balance at December 31, 2025	Actual amount drawn down	Interest rate	Nature of loan (Note 8)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral		Limit on loans granted to a single party	Ceiling on total loans granted	Footnote
													Item	Value
9	WPG South Asia Pte. Ltd.	Yosun Singapore Pte Ltd.	Other receivables	Y	$ 830,125	$ -	$ -	-	2	$ -	Operations	$ -	None	$ -	4,913,113	4,913,113	Note 6
9	WPG South Asia Pte. Ltd.	WPG EMEA B.V.	Other receivables	Y	282,870	282,870	153,378	5.80	2	-	Operations	-	None	-	4,913,113	4,913,113	Note 6
9	WPG South Asia Pte. Ltd.	WPG EMEA UK Limited	Other receivables	Y	22,001	22,001	22,001	5.78	2	-	Operations	-	None	-	4,913,113	4,913,113	Note 6
10	WPI International (South Asia) Pte. Ltd.	World Peace International (South Asia) Pte Ltd.	Other receivables	Y	166,025	157,150	157,150	5.02	2	-	Operations	-	None	-	2,458,294	2,458,294	Note 6
11	Yosun Hong Kong Corp. Ltd.	Yosun Shanghai Corp. Ltd.	Other receivables	Y	3,064,080	1,348,800	404,640	3.63–3.76	2	-	Operations	-	None	-	10,556,929	10,556,929	Note 3
11	Yosun Hong Kong Corp. Ltd.	Richpower Electronic Devices Co., Limited	Other receivables	Y	1,726,660	-	-	-	2	-	Operations	-	None	-	10,556,929	10,556,929	Note 3
12	Yosun Singapore Pte Ltd.	WPG South Asia Pte. Ltd.	Other receivables	Y	942,900	942,900	110,005	5.02	2	-	Operations	-	None	-	1,967,147	1,967,147	Note 3
13	AECO Technology Co., Ltd.	World Peace Industrial Co., Ltd.	Other receivables	Y	25,000	-	-	-	2	-	Operations	-	None	-	424,324	424,324	Note 2
14	AECO Electronics Co., Ltd.	WPI International (Hong Kong) Limited	Other receivables	Y	796,920	754,320	754,320	3.98–4.61	2	-	Operations	-	None	-	937,220	937,220	Note 4
15	WPG SCM Limited	Yosun Singapore Pte Ltd.	Other receivables	Y	332,050	-	-	-	2	-	Operations	-	None	-	1,519,683	1,519,683	Note 6
15	WPG SCM Limited	WPG (Thailand) Co., Ltd.	Other receivables	Y	996,150	-	-	-	2	-	Operations	-	None	-	1,519,683	1,519,683	Note 6
15	WPG SCM Limited	WPG Korea Co., Ltd.	Other receivables	Y	458,850	314,300	-	-	2	-	Operations	-	None	-	1,519,683	1,519,683	Note 6
16	WPG China Inc.	LauS (Dongguan) Supply Chain Management Limited	Other receivables	Y	63,084	-	-	-	2	-	Operations	-	None	-	6,022,415	6,022,415	Note 4
16	WPG China Inc.	Yosun Shanghai Corp. Ltd.	Other receivables	Y	228,650	-	-	-	2	-	Operations	-	None	-	6,022,415	6,022,415	Note 4
16	WPG China Inc.	WPG C&C Shanghai Co., Ltd.	Other receivables	Y	224,800	224,800	-	-	2	-	Operations	-	None	-	6,022,415	6,022,415	Note 4
17	WPG Electronics (Hong Kong) Limited	Yosun Hong Kong Corp. Ltd.	Other receivables	Y	664,100	-	-	-	2	-	Operations	-	None	-	852,954	852,954	Note 4
18	Yosun Industrial Corp.	Yosun Hong Kong Corp. Ltd.	Other receivables	Y	984,600	-	-	-	2	-	Operations	-	None	-	3,729,316	3,729,316	Note 2

Table 1, Page 2

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2025	Balance at December 31, 2025	Actual amount drawn down	Interest rate	Nature of loan (Note 8)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral		Limit on loans granted to a single party	Ceiling on total loans granted	Footnote
													Item	Value
18	Yosun Industrial Corp.	Liztech company Ltd.	Other receivables	N	$ 120,415	$ -	$ 118,658	6.00	1	$ -	Operations	$ -	None	$ -	$ -	$ 3,729,316	Note 2
19	Yosun South China Corp. Ltd.	Yosun Shanghai Corp. Ltd.	Other receivables	Y	205,785	202,320	202,320	2.80	2	-	Operations	-	None	-	237,618	237,618	Note 4
20	WPI International (Hong Kong) Limited	AECO Technology Co., Ltd.	Other receivables	Y	15,295	4,715	3,143	5.36	2	-	Operations	-	None	-	14,004,543	35,011,358	Note 4
20	WPI International (Hong Kong) Limited	World Peace Industrial Co., Ltd.	Other receivables	Y	2,656,400	1,257,200	-	-	2	-	Operations	-	None	-	14,004,543	35,011,358	Note 4
20	WPI International (Hong Kong) Limited	WPG China Inc.	Other receivables	Y	4,496	4,496	-	-	2	-	Operations	-	None	-	35,011,358	35,011,358	Note 4
21	World Peace Industrial Co., Ltd.	Longview Technology Inc.	Other receivables	Y	100,295	94,429	78,829	2.60-5.95	2	-	Operations	-	None	-	10,281,327	13,708,436	Note 5
21	World Peace Industrial Co., Ltd.	WPI International (Hong Kong) Limited	Other receivables	Y	2,656,400	-	-	-	2	-	Operations	-	None	-	10,281,327	13,708,436	Note 5
21	World Peace Industrial Co., Ltd.	WPG Holdings Limited	Other receivables	Y	3,100,000	2,650,000	2,650,000	2.60	2	-	Operations	-	None	-	10,281,327	13,708,436	Note 5
21	World Peace Industrial Co., Ltd.	AECO Technology Co., Ltd.	Other receivables	Y	25,000	25,000	20,000	2.60	2	-	Operations	-	None	-	10,281,327	13,708,436	Note 5
22	LaaS (Dongguan) Supply Chain Management Limited	WPG China (SZ) Inc.	Other receivables	Y	157,360	157,360	157,360	1.60	2	-	Operations	-	None	-	1,090,792	1,090,792	Note 4
23	Silicon Application Corporation	WPG Holdings Limited	Other receivables	Y	500,000	-	-	-	2	-	Operations	-	None	-	3,324,493	3,324,493	Note 2
24	Silicon Application Company Limited	WPG Electronics (Hong Kong) Limited	Other receivables	Y	1,062,560	-	-	-	2	-	Operations	-	None	-	2,145,182	2,145,182	Note 4
24	Silicon Application Company Limited	Silicon Application Corp.	Other receivables	Y	830,125	817,180	817,180	3.97	2	-	Operations	-	None	-	858,073	2,145,182	Note 4
24	Silicon Application Company Limited	Peng Yu Trigold Limited	Other receivables	Y	1,005,760	1,005,760	1,005,760	5.07-5.35	2	-	Operations	-	None	-	2,145,182	2,145,182	Note 4
25	Sertek Limited	Yosun Hong Kong Corp. Ltd.	Other receivables	Y	83,013	81,718	81,718	3.56	2	-	Operations	-	None	-	92,073	92,073	Note 4
26	Sertek Incorporated	Richpower Electronic Devices Co., Limited	Other receivables	Y	398,460	-	-	-	2	-	Operations	-	None	-	596,079	596,079	Note 2

Table 1, Page 3

No.	Creditor	Borrower	General ledger account	Is a related party	Maximum outstanding balance during the year ended December 31, 2025	Balance at December 31, 2025	Actual amount drawn down	Interest rate	Nature of loan (Note 8)	Amount of transactions with the borrower	Reason for short-term financing	Allowance for doubtful accounts	Collateral		Limit on loans granted to a single party		Ceiling on total loans granted
													Item	Value	Item	Value
27	Henshen Electric Trading Co., Ltd.	Asian Information Technology Inc.	Other receivables	Y	$ 80,000	$ 80,000	$ 80,000	2.15	2	$ -	Operations	$ -	None	$ -	$ 92,844	$ 92,844	Note 2
28	Apache Communication Inc.	Asian Information Technology Inc.	Other receivables	Y	700,000	700,000	400,000	2.00	2	-	Operations	-	None	-	891,012	891,012	Note 2
29	Pernas Electronics Co., Ltd.	Vsell Enterprise Co., Ltd.	Other receivables	Y	300,000	300,000	300,000	2.27	2	-	Operations	-	None	-	481,864	481,864	Note 2
30	Fortune Information Systems Corporation	Fortune Technology Systems Corporation	Other receivables	Y	300,000	300,000	-	-	2	-	Operations	-	None	-	384,270	384,270	Note 8
31	Long-Think International (Hong Kong) Limited	WPI International (Hong Kong) Limited	Other receivables	Y	564,485	534,310	534,310	3.95–3.97	2	-	Operations	-	None	-	640,917	640,917	Note 4
32	Peng Yu (Shanghai) Digital Technology Co., Ltd.	WPG C&C Shanghai Co., Ltd.	Other receivables	Y	227,722	227,722	227,722	2.90–3.30	2	-	Operations	-	None	-	394,573	394,573	Note 4
32	Peng Yu (Shanghai) Digital Technology Co., Ltd.	Trigolduo (Shanghai) Industrial Development Ltd.	Other receivables	Y	103,743	103,743	103,743	3.50	2	-	Operations	-	None	-	157,829	394,573	Note 4
33	Peng Yu International Limited	Peng Yu Trigold Limited	Other receivables	Y	282,243	141,435	141,435	3.71	2	-	Operations	-	None	-	171,180	171,180	Note 4
34	Vsell Enterprise Co., Ltd. (Shanghai)	Silicon Application Corp. (Shenzhen)	Other receivables	Y	35,968	35,968	35,968	2.75	2	-	Operations	-	None	-	371,793	371,793	Note 4
35	WPG Trigold (Hong Kong) Limited	Peng Yu Trigold Limited	Other receivables	Y	198,009	198,009	198,009	3.86–5.55	2	-	Operations	-	None	-	1,412,603	1,412,603	Note 4
36	Trigold Holdings Limited	Genuine C&C Inc.	Other receivables	Y	240,000	240,000	240,000	1.80	2	-	Operations	-	None	-	1,463,839	1,463,839	Note 2

Note 1: Ceiling on total loans to others should not exceed the creditor's net assets. For short-term financing, ceiling on loans to a single party should not exceed the creditor's net assets.
Note 2: Accumulated financing activities to any company or person should not be in excess of $40\%$ of creditor's net assets. Limit on loans to a single company is as follows:
(1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.
(2) For short-term financing, financing activities to a single company should not be in excess of $40\%$ of creditor's net assets.
Note 3: Accumulated financing activities to any company or person should not be in excess of $200\%$ of creditor's net assets. Limit on loans to a single company is as follows:
(1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.
(2) For short-term financing, the financing activities to an overseas company which is $100\%$ directly or indirectly held by ultimate parent company should not be in excess of $200\%$ of creditor's net assets. For borrower not fulfilling said criteria, the limit should not exceed $40\%$ of the creditor's net assets.
Note 4: Accumulated financing activities to any company or person should not be in excess of $100\%$ of creditor's net assets. Limit on loans to a single company is as follows:
(1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.
(2) For short-term financing, the financing activities to an overseas company which is $100\%$ directly or indirectly held by ultimate parent company should not be in excess of $100\%$ of creditor's net assets. For borrower not fulfilling said criteria, the limit should not exceed $40\%$ of the creditor's net assets.
Note 5: Accumulated financing activities to any company or person should not be in excess of $40\%$ of creditor's net assets. Limit on loans to a single company is as follows:
(1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.
(2) For short-term financing, the financing activities to a single company should not be in excess of $30\%$ of creditor's assets.

Note 6: (1) The financing activities to an overseas company which is 100% directly or indirectly held by ultimate parent company should not be in excess of 200% of creditor's net assets. Ceilings on accumulated short-term financing should not exceed 200% of the creditor's net assets.

(2) The individual limit amount should not exceed 40% of the creditor's net assets and the accumulated financing activities to those borrowers should not be in excess of 40% of the creditor's net assets.

Note 7: Accumulated financing activities to any company or person should not be in excess of 300% of creditor's net assets. Limit on loans to a single company is as follows:

(1) For business transaction to the creditor, the individual limit should not exceed the amount of business transactions; the amount of business transactions means the higher between sales and purchases.

(2) For short-term financing, the financing activities to an overseas company which is 100% directly or indirectly held by ultimate parent company should not be in excess of 300% of creditor's net assets.

(3) For borrower not fulfilling said criteria, the limit should not exceed 40% of the creditor's net assets.

Note 8: Accumulated financing activities to any company or person should not be in excess of 30% of creditor's net assets. Limit on loans to a single company is as follows:

(1) For short-term financing, the ceiling on total loans granted to others should not exceed 30% of the Company's net assets. Additionally, limit on loans to a single party, except for subsidiaries of the Company, should not exceed 30% of the Company's current net assets.

(2) For borrower not fulfilling said criteria, the limit should not exceed 10% of the Company's current net assets.

Note 9: The column of 'Nature of loan' shall fill in 1. 'Business transaction or 2. 'Short-term financing'.

Table 1, Page 5

WPG Holdings Limited

Provision of endorsements and guarantees to others

Year ended December 31, 2025

Expressed in thousands of NTD

(Except as otherwise indicated)

Table 2

Number	Endorser/guarantor	Party being endorsed/guaranteed		Limit on endorsements/guarantees provided for a single party	Maximum outstanding endorsement/guarantee amount as of December 31, 2025	Outstanding endorsement/guarantee amount as of December 31, 2025	Actual amount drawn down	Amount of endorsements/guarantees secured with collateral	Ratio of accumulated endorsement/guarantee amount to net asset value of the endorser/guarantor company	Ceiling on total amount of endorsements/guarantees provided	Provision of endorsements/guarantees by parent company to subsidiary	Provision of endorsements/guarantees by subsidiary to parent company	Provision of endorsements/guarantees to the party in Mainland China	Footnote
		Company name	Relationship with the endorser/guarantor (Note 1)
0	WPG Holdings Limited	World Peace Industrial Co., Ltd.	2	$ 248,535,822	$ 86,058	$ 86,058	$ 86,058	$ 113,975	0.10	$ 248,535,822	Y	N	N	Notes 2 and 3
1	WPG South Asia Pte. Ltd.	Yosun Singapore Pte Ltd.	2	4,913,113	182,628	172,865	65,968	-	7.04	4,913,113	N	N	N	Note 9
2	Yosun Industrial Corp.	Yosun Hong Kong Corp. Ltd.	2	9,323,291	1,473,491	1,473,491	456,335	-	15.80	18,646,582	N	N	N	Note 7
2	Yosun Industrial Corp.	Richpower Electronic Devices Co., Ltd	2	9,323,291	896,535	848,610	338,216	-	9.10	18,646,582	N	N	N	Note 7
2	Yosun Industrial Corp.	Yosun Shanghai Corp. Ltd.	2	9,323,291	2,324,350	2,262,960	276,959	-	24.27	18,646,582	N	N	Y	Note 7
2	Yosun Industrial Corp.	Sertek Incorporated	2	9,323,291	1,992,300	1,885,800	1,007,917	-	20.23	18,646,582	N	N	N	Note 7
2	Yosun Industrial Corp.	Richpower Electronic Devices Co., Limited	2	9,323,291	909,577	903,719	800,000	-	9.69	18,646,582	N	N	N	Note 7
3	World Peace Industrial Co., Ltd.	WPI International (Hong Kong) Limited	2	17,135,545	6,903,384	3,657,866	3,085,379	-	10.67	27,416,871	N	N	N	Note 4
3	World Peace Industrial Co., Ltd.	Vitec WPG Limited	6	17,135,545	74,711	70,717	-	-	0.21	27,416,871	N	N	N	Note 4
3	World Peace Industrial Co., Ltd.	World Peace International (South Asia) Pte Ltd.	2	17,135,545	1,072,980	891,460	874,393	-	2.60	27,416,871	N	N	N	Note 4
3	World Peace Industrial Co., Ltd.	WPG Electronics (Hong Kong) Limited	4	17,135,545	3,872,490	3,872,490	1,464,952	-	11.30	27,416,871	N	N	N	Note 4
3	World Peace Industrial Co., Ltd.	WPG Korea Co., Ltd.	4	17,135,545	100,000	30,000	11,326	-	0.09	27,416,871	N	N	N	Note 4
3	World Peace Industrial Co., Ltd.	WPG China (SZ) Inc.	4	17,135,545	498,075	330,015	4,073	-	0.96	27,416,871	N	N	Y	Note 4
4	Apache Communication Inc.	Asian Information Technology Inc.	3	891,012	200,000	200,000	133,704	-	8.98	1,113,765	N	N	N	Note 6
5	Frontek Technology Corporation	Asian Information Technology Inc.	3	1,412,507	732,050	557,150	557,150	-	15.78	1,765,634	N	N	N	Note 6

Table 2, Page 1

Number	Endorser/ guarantor	Party being endorsed/guaranteed		Limit on endorsements/ guarantees provided for a single party	Maximum outstanding endorsement/ guarantee amount as of December 31, 2025	Outstanding endorsement/ guarantee amount as of December 31, 2025	Actual amount drawn down	Amount of endorsements/ guarantees secured with collateral	Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company	Ceiling on total amount of endorsements/ guarantees provided	Provision of endorsements/ guarantees by subsidiary to parent company	Provision of endorsements/ guarantees by subsidiary to parent company	Provision of endorsements/ guarantees to the party in Mainland China	Footnote
		Company name	Relationship with the endorser/guarantor (Note 1)
6	Fortune Technology Systems Corporation	Fortune Information Systems Corporation	2	$ 251,306	$ 200,000	$ 200,000	$ -	$ -	39.79	$ 502,612	N	N	N	Note 10
7	Fortune Information Systems Corporation	Fortune Technology Systems Corporation	2	640,450	300,000	300,000	50,380	-	23.42	1,280,899	N	N	N	Note 10
8	Asian Information Technology Inc.	Frontek Technology Corporation	2	3,090,383	955,733	678,367	149,720	-	8.78	3,862,979	N	N	N	Note 5
8	Asian Information Technology Inc.	Restar WPG Corporation	2	3,090,383	26,564	-	-	-	-	3,862,979	N	N	N	Note 5
8	Asian Information Technology Inc.	Henshen Electric Trading Co., Ltd.	2	3,090,383	400,000	-	-	-	-	3,862,979	N	N	N	Note 5
8	Asian Information Technology Inc.	Peng Yu Trigold Limited	4	3,090,383	332,050	-	-	-	-	3,862,979	N	N	N	Note 5
9	Trigold Holdings Limited	Peng Yu Trigold Limited	2	1,829,799	1,461,495	1,461,495	691,460	-	39.94	1,829,799	N	N	N	Note 8

Note 1: Relationship between the endorser/guarantor and the party being endorsed/guaranteed is classified into the following seven categories:
(1) Having business relationship.
(2) The endorser/guarantor parent company owns directly and indirectly more than $50\%$ voting shares of the endorsed/guaranteed subsidiary.
(3) The endorsed/guaranteed company owns directly and indirectly more than $50\%$ voting shares of the endorser/guarantor parent company.
(4) The endorser/guarantor parent company owns directly and indirectly more than $90\%$ voting shares of the endorsed/guaranteed company.
(5) Mutual guarantee of the trade made by the endorsed/guaranteed company or joint contractor as required under the construction contract.
(6) Due to joint venture, all shareholders provide endorsements/guarantees to the endorsed/guaranteed company in proportion to its ownership.
(7) Joint guarantee of the performance guarantee for pre-sold home sales contract as required under the Consumer Protection Act.
Note 2: The guarantee amount should not exceed $300\%$ of guarantor's net assets; the limit to a single company, except for the company's subsidiaries which should not be in excess of $300\%$ of the Company's stockholder's equity, should not exceed $50\%$ of the Company's stockholder's equity. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The limit on the Company and its subsidiaries' total loan to other companies is less than $300\%$ of the Company's net assets; limited to a single company, except for the company's subsidiaries which shall not exceed $300\%$ of the Company's net assets, should not exceed $50\%$ of the Company's net assets. The guarantee amount to a subsidiary which is $90\% - 100\%$ directly or indirectly held by the Company should not exceed $10\%$ of the Company's net assets, which is based on the latest audited or reviewed financial statements.
Note 3: There are 8,999 thousand shares of WPG Investment Co., Ltd. which have been pledged for purchases for World Peace Industrial Co., Ltd. The book value of those pledged investments is $113,975.
Note 4: The cumulative guarantee amount to others should not be in excess of $80\%$ of guarantor's net assets. The guarantee amount to a single company should not be in excess of $50\%$ of guarantor's net assets. For business transaction with the guarantor, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The net asset value is based on the latest audited or reviewed financial statements.
Note 5: The guarantee amount should not exceed $50\%$ of guarantor's net assets; the limit to a single company should not exceed $40\%$ of the Company's net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, with is the higher between sales and purchases. Net assets is based on the latest audited or reviewed financial statements. Ceiling on total endorsements/guarantees granted by the Company and subsidiaries shall be less than $50\%$ (not including $50\%$ ) of the Company's net assets. The Company's and its subsidiaries' guarantee amount to a single company should not be in excess of $50\%$ of the Company's net assets. The guarantee amount to a subsidiary which is $90\% - 100\%$ directly or indirectly held by the Company's ultimate parent company should not exceed $10\%$ of the net assets of the Company's ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.
Note 6: The guarantee amount should not exceed $50\%$ of guarantor's net assets; the limit to a single company should not exceed $40\%$ of the Company's net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. Net assets is based on the latest audited or reviewed financial statements. The guarantee amount to a subsidiary which is $90\% - 100\%$ directly or indirectly held by the Company's ultimate parent company should not exceed $10\%$ of the net assets of the Company's ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.
Note 7: The cumulative guarantee amount to others should not be in excess of $200\%$ (excluding) of the Company's net assets. The guarantee amount to a single company should not be in excess of $100\%$ of Company's net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The guarantee amount to a subsidiary which is $90\% - 100\%$ directly or indirectly held by the Company's ultimate parent company should not exceed $10\%$ of the net assets of the Company's ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.

Note 8: The cumulative guarantee amount to others should not be in excess of 50% (not including 50%) of the Company's net assets. The guarantee amount to a single company should not be in excess of 50% (not including 50%) of Company's net assets. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, which is the higher between sales and purchases. The Company's and its subsidiaries' cumulative guarantee amount to others should not be in excess 50% (not including 50%) of the Company's net assets. The guarantee amount to a single company should not be in excess of 50% (not including 50%) of the Company's net assets. The Company's and its subsidiaries' guarantee amount to a subsidiary which is 90%-100% directly or indirectly held by the Company should not exceed 10% of the Company's net assets. The guarantee amount to a subsidiary which is 100% directly or indirectly held by the Company should not exceed 50% (not including 50%) of the Company's net assets. The net assets value is based on the latest audit or reviewed financial statements.

Note 9: The guarantee amount should not exceed 200% of the Company's net assets in the latest financial statements; the limit to a single company should not exceed 200% of the Company's net assets in the latest financial statements. For business transaction with the Company, the guarantee amount should not exceed the amount of business transaction, with is the higher between sales and purchases. The guarantee amount to a subsidiary which is 90%-100% directly or indirectly held by the Company's ultimate parent company should not exceed 10% of the net assets of the Company's ultimate parent company. The net assets referred to above are based on the latest audited or reviewed financial statements.

Note 10: The guarantee amount should not exceed 100% of the Company's net assets in the latest financial statements; the limit to a single company should not exceed 50% of the Company's net assets in the latest financial statements. The Company and its subsidiaries' guarantee amount should not exceed 100% of the Company's net assets in the latest financial statements. The net assets referred to above specified in "Procedures for Provision of Endorsements and Guarantees" refers to equity attributable to owners of the parent in the balance sheet according to "Regulations Governing the Preparation of Financial Reports by Securities Issuers".

Table 2, Page 3

WPG Holdings Limited

Holding of marketable securities at the end of the period (not including subsidiaries, associates and joint ventures)

Year ended December 31, 2025

Table 3
Expressed in thousands of NTD
(Except as otherwise indicated)

Securities held by	Marketable securities	Relationship with the securities issuer	General ledger account	As of December 31, 2025				Footnote
				Number of shares (in thousands)	Book value	Ownership (%)	Fair value (Note 1)
WPG Holdings Limited	Restar Holdings Corporation	None	Financial assets at fair value through profit or loss - non-current	230	$ 129,084	0.76	$ 129,084	Note 2
WPG Holdings Limited	Tyche Partners L.P. - Funds	None	Financial assets at fair value through profit or loss - non-current	-	140,719	-	140,719
WPG Holdings Limited	Tyche Partners L.P. - II Funds	None	Financial assets at fair value through profit or loss - non-current	-	151,631	-	151,631
WPG Holdings Limited	T3EX Global Holdings Corp.	None	Financial assets at fair value through other comprehensive income - non-current	11,589	776,457	8.17	776,457
WPG Holdings Limited	WT Microelectronics Co., Ltd.-Preference shares	The Group's investment accounted for using the equity method	Financial assets at fair value through other comprehensive income - non-current	24,284	1,248,191	17.99	1,248,191	Note 3
WPG Investment Co., Ltd.	Nichidenbo Corporation	None	Financial assets at fair value through other comprehensive income - non-current	1,892	186,173	0.66	186,173
WPG China Inc.	CECI Technology Co. Ltd.	None	Financial assets at fair value through profit or loss - non-current	12,754	1,299,318	1.68	1,299,318

Note 1: Fill in the amount after adjusted at fair value and deducted by accumulated impairment for the marketable securities measured at fair value; fill in the acquisition cost or amortized cost deducted by accumulated impairment for the marketable securities not measured at fair value.
Note 2: The original investee company, Vitec Holdings Co., Ltd., was delisted on March 27, 2019. Vitec Holdings Co., Ltd. merged with UKC Holdings whereby a new company, Restar Holdings Corporation, was established. The effective date for this merger was April 1, 2019, and the name of the held marketable securities was changed.
Note 3: On September 18, 2020, the Board of Directors of the Group resolved to subscribe WT's series A preference shares in the amount of 24,283,867 shares with a par value of NT$50 per share, with total consideration of $1,214,193, based on the shareholding ratio at the effective date of the capital increase in accordance with the application for shares. As of October 15, 2020 (effective date of the capital increase), the Group's shareholding ratio in WT is 17.99% of total outstanding preference shares after subscribing WT's series A preference shares.
Note 4: Items with an ending book value of less than NT$100 million are not disclosed.

WPG Holdings Limited

Purchases or sales of goods from or to related parties reaching $100 million or 20% of paid-in capital or more

Year ended December 31, 2025

Expressed in thousands of NTD

(Except as otherwise indicated)

Table 4

Purchaser/seller	Counterparty	Relationship with the counterparty	Transaction				Differences in transaction terms compared to third party transactions			Notes/accounts receivable (payable)
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
WPG Holdings Limited	World Peace Industrial Co., Ltd.	Same ultimate parent company	Sales	($ 1,065,170)	( 55.69)	Note 5	Note 5	Note 5	$ 79,105	46.07
"	Silicon Application Corporation	"	"	( 252,950)	( 13.23)	"	"	"	30,398	17.70
"	Asian Information Technology Inc.	"	"	( 256,784)	( 13.43)	"	"	"	28,138	16.39
"	Yosun Industrial Corp.	"	"	( 340,014)	( 17.78)	"	"	"	33,581	19.56
World Peace Industrial Co., Ltd.	WPI Technology Pte. Ltd.	"	"	( 3,613,921)	( 2.02)	Note 3	Note 3	Note 3	112,061	0.46
"	WPI International (Hong Kong) Limited	"	"	( 17,396,219)	( 9.74)	"	"	"	1,884,832	7.67
"	WPG China (SZ) Inc.	"	"	( 172,671)	( 0.10)	"	"	"	37,342	0.15
"	WPG China Inc.	"	"	( 205,910)	( 0.12)	"	"	"	59,623	0.24
"	Genuine C&C, Inc.	"	"	( 317,163)	( 0.18)	"	"	"	59,196	0.24
"	World Peace International (South Asia) Pte Ltd.	"	"	( 579,573)	( 0.32)	"	"	"	111,706	0.45
"	WPG Electronics (Hong Kong) Limited	"	"	( 2,466,039)	( 1.38)	"	"	"	1,114,769	4.53
"	WPG South Asia Pte. Ltd.	"	"	( 1,283,848)	( 0.72)	"	"	"	228,466	0.93
"	WPG SCM Limited	"	"	( 295,308)	( 0.17)	"	"	"	31,911	0.13
WPI International (South Asia) Pte. Ltd.	World Peace Industrial Co., Ltd.	"	"	( 801,092)	( 31.90)	"	"	"	-	-
Genuine C&C (IndoChina) Pte Ltd.	WPG PT Electrindo Jaya	An investee which accounted for associates using the equity method	"	( 667,541)	( 96.26)	"	"	"	218,394	99.85
World Peace International (South Asia) Pte Ltd.	World Peace Industrial Co., Ltd.	Same ultimate parent company	"	( 210,561)	( 0.79)	"	"	"	27,243	0.48
"	WPI International (Hong Kong) Limited	"	"	( 134,513)	( 0.51)	"	"	"	6,514	0.11
"	WPG PT Electrindo Jaya	An investee which accounted for associates using the equity method	"	( 456,931)	( 1.72)	"	"	"	160,343	2.80
"	World Peace Internaional (India) Pvt., Ltd.	Same ultimate parent company	"	( 484,681)	( 1.82)	"	"	"	203,967	3.56

Table 4, Page 1

Purchaser/seller	Counterparty	Relationship with the counterparty	Transaction				Differences in transaction terms compared to third party transactions		Notes/accounts receivable (payable)
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
World Peace International (South Asia) Pte Ltd.	WPG C&C Computers And Peripheral (India) Private Limited	Same ultimate parent company	Sales	($ 1,376,111) (	5.17)	Note 3	Note 3	Note 3	$ 323,199	5.65
"	WPG C&C (Malaysia) Sdn Bhd	"	"	( 222,379) (	0.84)	"	"	"	825	0.01
"	WPG C&C (Thailand) Co., Ltd.	"	"	( 234,117) (	0.88)	"	"	"	34,302	0.60
"	WPI International (South Asia) Pte. Ltd.	"	"	( 2,129,181) (	8.00)	"	"	"	-	-
"	WPG South Asia Pte. Ltd.	"	"	( 992,464) (	3.73)	"	"	"	83,589	1.46
"	WPG SCM Limited	"	"	( 1,509,460) (	5.67)	"	"	"	344,663	6.02
WPI Technology Pte. Ltd.	World Peace Industrial Co., Ltd.	"	"	( 6,587,249) (	6.99)	"	"	"	8,248	0.33
"	WPI International (Hong Kong) Limited	"	"	( 49,329,440) (	52.36)	"	"	"	2,381,014	94.10
"	Peng Yu Trigold Limited	"	"	( 164,397) (	0.17)	"	"	"	-	-
WPI International (Hong Kong) Limited	World Peace Industrial Co., Ltd.	"	"	( 8,648,746) (	2.62)	"	"	"	1,127,393	2.17
"	WPI Technology Pte. Ltd.	"	"	( 32,434,833) (	9.81)	"	"	"	2,799,814	5.40
"	WPG China (SZ) Inc.	"	"	( 2,160,219) (	0.65)	"	"	"	193,384	0.37
"	WPG China Inc.	"	"	( 5,091,825) (	1.54)	"	"	"	429,160	0.83
"	WPG Korea Co., Ltd.	"	"	( 712,482) (	0.22)	"	"	"	51,541	0.10
"	Vitec WPG Limited	Investee accounted for using the equity method	"	( 224,570) (	0.07)	"	"	"	15,708	0.03
"	WT Microelectronic (Hong Kong) Limited	"	"	( 532,064) (	0.16)	"	"	"	57	-
"	World Peace International (South Asia) Pte Ltd.	Same ultimate parent company	"	( 539,749) (	0.16)	"	"	"	37,398	0.07
"	WPI International (South Asia) Pte. Ltd.	"	"	( 299,894) (	0.09)	"	"	"	302,769	0.58
"	WPG SCM Limited	"	"	( 2,453,977) (	0.74)	"	"	"	175,217	0.34
Silicon Application Corp.	Silicon Application Company Limited	"		( 185,900) (	0.22)	30 days after monthly billings	Note 4	Note 4	26,764	0.13
"	Pernas Electronics Co., Ltd.	"	"	( 1,155,083) (	1.38)		"	"	70,986	0.34
"	Everwiner Enterprise Co., Ltd.	"	"	( 167,843) (	0.20)	"	"	"	9,110	0.04
"	WPG China (SZ) Inc.	"	"	( 1,321,293) (	1.58)	90 days after monthly billings	"	"	166,693	0.79
"	WPG China Inc.	"	"	( 970,693) (	1.16)	"	"	"	263,899	1.25
"	WPG Electronics (Hong Kong) Limited	"	"	( 4,021,545) (	4.80)	"	"	"	1,728,465	8.17
"	WPG South Asia Pte. Ltd.	"	"	( 9,064,444) (	10.82)	30 days after monthly billings	"	"	785,661	3.71
"	Silicon Application Corp. (Shenzhen)	"	"	( 225,126) (	0.27)	"	"	"	211,162	1.00

Table 4, Page 2

Purchaser/seller	Counterparty	Relationship with the counterparty	Transaction					Differences in transaction terms compared to third party transactions		Notes/accounts receivable (payable)		Footnote
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Pernas Electronics Co., Ltd.	World Peace Industrial Co., Ltd.	Same ultimate parent company	Sales	($)	145,088) (	2.20)	30 days after monthly billings	Note 4	Note 4	$	17,084	1.12
"	Silicon Application Corp.	"	"	(	2,397,851) (	36.29)	"	"	"	226,595	14.87
"	Everwiner Enterprise Co., Ltd.	"	"	(	188,606) (	2.85)	Note 2	"	"	24,410	1.60
Everwiner Enterprise Co., Ltd.	Silicon Application Corp.	"	"	(	3,546,725) (	33.73)	30 days after monthly billings	"	"	352,216	18.35
"	Pernas Electronics Co., Ltd.	"	"	(	1,060,449) (	10.09)	Note 2	"	"	57,524	3.00
"	WPG Electronics (Hong Kong) Limited	"	"	(	261,629) (	2.49)	"	"	"	105,389	5.49
Asian Information Technology Inc.	WPI International (Hong Kong) Limited	"	"	(	175,634) (	0.31)	"	Note 2	Note 2	225	-
"	Frontek Technology Corporation	"	"	(	14,115,109) (	24.95)	"	"	"	3,520,860	27.23
"	Apache Communication Inc.	"	"	(	767,780) (	1.36)	"	"	"	21,897	0.17
"	WPG China (SZ) Inc.	"	"	(	374,094) (	0.66)	"	"	"	105,628	0.82
"	WPG China Inc.	"	"	(	180,218) (	0.32)	"	"	"	87,644	0.68
"	WPG Electronics (Hong Kong) Limited	"	"	(	1,939,956) (	3.43)	"	"	"	1,033,140	7.99
"	WPG South Asia Pte. Ltd.	"	"	(	3,617,842) (	6.40)	"	"	"	439,452	3.40
"	WPI International (Hong Kong) Limited	"	"	(	121,537) (	0.29)	"	"	"	30,034	0.32
Frontek Technology Corporation	Asian Information Technology Inc.	"	"	(	6,236,490) (	14.66)	"	"	"	1,298,136	13.96
"	WPG China Inc.	"	"	(	230,513) (	0.54)	"	"	"	96,956	1.04
"	WPG Electronics (Hong Kong) Limited	"	"	(	1,171,639) (	2.75)	"	"	"	558,076	6.00
"	WPG South Asia Pte. Ltd.	"	"	(	225,690) (	0.53)	"	"	"	13,374	0.14
Apache Communication Inc.	Asian Information Technology Inc.	"	"	(	610,788) (	2.58)	"	"	"	217,129	6.24
Co-Creation Intelligence Co., Ltd.	World Peace Industrial Co., Ltd.	"	"	(	107,389) (	23.95)	Note 5	Note 5	Note 5	-	-
"	WPG South Asia Pte. Ltd.	"	"	(	123,912) (	27.64)	"	"	"	-	-
WPG China (SZ) Inc.	WPG China Inc.	"	"	(	920,911) (	7.57)	Note 6	Note 6	Note 6	3,369	0.10
WPG China Inc.	WPG China (SZ) Inc.	"	"	(	1,152,921) (	7.66)	Note 3	Note 4	Note 4	-	-
WPG Americas Inc.	World Peace Industrial Co., Ltd.	"	"	(	781,033) (	2.83)	"	Note 3	Note 3	153,191	2.54
"	Yosun Hong Kong Corp. Ltd.	"	"	(	102,327) (	0.37)	"	"	"	12,499	0.21
"	World Peace International (South Asia) Pte Ltd.	"	"	(	132,715) (	0.48)	"	"	"	90,102	1.49
Yosun Industrial Corp.	WPG China (SZ) Inc.	"	"	(	552,601) (	1.25)	Note 6	Note 6	Note 6	78,315	1.46
"	WPG China Inc.	"	"	(	352,292) (	0.80)	"	"	"	67,511	1.26
"	Yosun Hong Kong Corp. Ltd.	"	"	(	5,618,510) (	12.75)	Note 3	Note 3	Note 3	656,408	12.21

Table 4, Page 3

Purchaser/seller	Counterparty	Relationship with the counterparty	Transaction					Differences in transaction terms compared to third party transactions		Notes/accounts receivable (payable)
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Yosun Industrial Corp.	Yosun Shanghai Corp. Ltd.	Same ultimate parent company	Sales	($)	389,239) (	0.88)	Note 6	Note 6	Note 6	$ 238,561	4.44
"	Richpower Electronic Devices Co., Ltd.	"	"	(	517,516) (	1.17)	Note 3	Note 3	Note 3	22,162	0.41
"	Richpower Electronic Devices Co., Limited	"	"	(	123,954) (	0.28)	"	"	"	5,851	0.11
"	WPG South Asia Pte. Ltd.	"	"	(	116,079) (	0.26)	"	"	"	23,937	0.45
"	Yosun Singapore Pte Ltd.	"	"	(	214,348) (	0.49)	"	"	"	1,902	0.04
Yosun Hong Kong Corp. Ltd.	WPG China (SZ) Inc.	"	"	(	231,656) (	0.43)	Note 6	Note 6	Note 6	25,835	0.39
"	WPG China Inc.	"	"	(	306,145) (	0.56)	"	"	"	39,766	0.60
"	Yosun Industrial Corp.	"	"	(	1,644,369) (	3.02)	Note 3	Note 3	Note 3	76,023	1.16
"	Yosun Shanghai Corp. Ltd.	"	"	(	970,536) (	1.78)	Note 6	Note 6	Note 6	241,236	3.67
"	Richpower Electronic Devices Co., Limited	"	"	(	2,740,848) (	5.03)	Note 3	Note 3	Note 3	132,826	2.02
Yosun Shanghai Corp. Ltd.	WPG China (SZ) Inc.	"	"	(	853,316) (	15.31)	Note 6	Note 6	Note 6	290,533	16.97
"	WPG China Inc.	"	"	(	999,294) (	17.93)	"	"	"	423,222	24.72
Sertek Incorporated	Yosun Industrial Corp.	"	"	(	303,185) (	2.55)	Note 3	Note 3	Note 3	20,561	1.98
"	Yosun Hong Kong Corp. Ltd.	"	"	(	880,729) (	7.40)	"	"	"	63,870	6.14
Richpower Electronic Devices Co., Ltd.	Yosun Industrial Corp.	"	"	(	1,104,206) (	5.35)	"	"	"	30,101	1.04
"	Yosun Hong Kong Corp. Ltd.	"	"	(	191,334) (	0.93)	"	"	"	31,472	1.09
"	Richpower Electronic Devices Co., Limited	"	"	(	629,642) (	3.05)	"	"	"	794	0.03
"	WPG Electronics (Hong Kong) Limited	"	"	(	3,642,870) (	17.66)	Note 6	Note 6	Note 6	1,091,701	37.74
"	WPI International (Hong Kong) Limited	"	"	(	251,495) (	0.83)	Note 3	Note 3	Note 3	-	-
"	WPG China (SZ) Inc.	"	"	(	189,385) (	0.63)	Note 6	Note 6	Note 6	63,592	1.39
"	Yosun Industrial Corp.	"	"	(	1,668,943) (	5.54)	Note 3	Note 3	Note 3	257,547	5.64
"	Yosun Hong Kong Corp. Ltd.	"	"	(	12,303,672) (	40.81)	"	"	"	416,506	9.13
"	Richpower Electronic Devices Co., Ltd.	"	"	(	2,216,304) (	7.35)	"	"	"	482,311	10.57
"	WPG Electronics (Hong Kong) Limited	"	"	(	1,147,399) (	3.81)	Note 6	Note 6	Note 6	447,825	9.81
LaaS (Dongguan) Supply Chain Management Limited	World Peace Industrial Co., Ltd.	"	"	(	101,579) (	19.63)	Note 5	Note 5	Note 5	8,291	18.01
"	WPI International (Hong Kong) Limited	"	"	(	105,023) (	20.30)	"	"	"	7,927	17.22
Peng Yu Trigold Limited	WPI International (Hong Kong) Limited	"	"	(	795,318) (	3.59)	Note 3	Note 3	Note 3	50,835	3.53
"	WPG C&C Shanghai Co., Ltd.	"	"	(	4,813,548) (	21.71)	"	"	"	43,448	3.02

Table 4, Page 4

Purchaser/seller	Counterparty	Relationship with the counterparty	Transaction				Differences in transaction terms compared to third party transactions		Notes/accounts receivable (payable)
			Purchases (sales)	Amount	Percentage of total purchases (sales)	Credit term	Unit price	Credit term	Balance	Percentage of total notes/accounts receivable (payable)
Peng Yu Trigold Limited	WPG Electronics (Hong Kong) Limited	Same ultimate parent company	Sales	($ 147,804)	( 0.67)	Note 3	Note 3	Note 3	$ -	-
WPG Electronics (Hong Kong) Limited	WPI International (Hong Kong) Limited	"	"	( 2,696,043)	( 7.49)	"	"	"	359,037	2.59
WPG South Asia Pte. Ltd.	WPG Americas Inc.	"	"	( 162,037)	( 0.39)	"	"	"	6,297	0.12
"	World Peace International (South Asia) Pte Ltd.	"	"	( 441,407)	( 1.07)	"	"	"	-	-
Yosun Singapore Pte Ltd.	WPG SCM Limited	"	"	( 175,989)	( 1.48)	"	"	"	10,522	1.13
Fortune Technology Systems Corporation	Zero One Technology Co., Ltd.	An investee which accounted for associates using the equity method	Purchasing	112,838	0.05	Note 7	Note 7	Note 7	( 133,226)	0.21

Note 1: As the related party transactions of consolidated subsidiaries exceeding $100 million are voluminous, the related information disclosed here is from the sales aspect.
Note 2: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30-120 days from the end of the month of sales.
Note 3: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30-90 days from the end of the month of sales.
Note 4: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition.
Note 5: The income arose from the provision of administrative resources and management services, and the sales price and terms were determined by the parties.
Note 6: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 60-120 days from the end of the month of sales.
Note 7: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 60 days from the end of the month of sales.

WPG Holdings Limited

Receivables from related parties reaching $100 million or 20% of paid-in capital or more

Year ended December 31, 2025

Expressed in thousands of NTD

(Except as otherwise indicated)

Table 5

Creditor	Counterparty	Relationship with the counterparty	Balance as at December 31, 2025 (Note 1)	Turnover rate (Note 2)	Overdue receivables		Amount collected subsequent to the balance sheet date (Note 3)	Allowance for doubtful accounts
					Amount	Action taken
World Peace Industrial Co., Ltd.	WPI Technology Pte. Ltd.	Same ultimate parent company	$ 112,061	15.79	$ -	-	$ 112,061	$ -
World Peace Industrial Co., Ltd.	WPI International (Hong Kong) Limited	"	1,884,832	10.42	-	-	1,884,832	-
World Peace Industrial Co., Ltd.	World Peace International (South Asia) Pte Ltd.	"	111,706	9.15	-	-	110,134	-
World Peace Industrial Co., Ltd.	WPG Electronics (Hong Kong) Limited	"	1,114,769	2.83	19,403	-	543,214	-
World Peace Industrial Co., Ltd.	WPG South Asia Pte. Ltd.	"	228,466	11.24	-	-	214,871	-
Genuine C&C (IndoChina) Pte. Ltd.	WPG PT Electrindo Jaya	An investee which accounted for associates using the equity method	218,394	3.76	-	-	130,468	-
World Peace International (South Asia) Pte Ltd.	WPG PT Electrindo Jaya	"	160,343	2.71	-	-	83,463	-
World Peace International (South Asia) Pte Ltd.	World Peace International (India) Pvt., Ltd.	Same ultimate parent company	203,967	4.21	-	-	60,538	-
World Peace International (South Asia) Pte Ltd.	WPG C&C Computers And Peripheral (India) Private Limited	"	323,199	4.05	-	-	187,212	-
World Peace International (South Asia) Pte Ltd.	WPG SCM Limited	"	344,663	7.00	-	-	109,462	-
WPI Technology Pte. Ltd.	WPI International (Hong Kong) Limited	"	2,381,014	14.95	-	-	2,381,014	-
WPI International (Hong Kong) Limited	World Peace Industrial Co., Ltd.	"	1,127,393	8.69	-	-	1,127,393	-
WPI International (Hong Kong) Limited	WPI Technology Pte. Ltd.	"	2,799,814	10.41	-	-	2,799,814	-
WPI International (Hong Kong) Limited	WPG China (SZ) Inc.	"	193,384	5.89	-	-	193,138	-
WPI International (Hong Kong) Limited	WPG China Inc.	"	429,160	14.47	-	-	339,251	-
WPI International (Hong Kong) Limited	WPI International (South Asia) Pte. Ltd.	"	302,769	1.98	-	-	302,769	-
WPI International (Hong Kong) Limited	WPG SCM Limited	"	175,217	13.79	-	-	175,217	-
Silicon Application Corp.	WPG China (SZ) Inc.	"	166,693	5.53	4,555	-	122,568	-
Silicon Application Corp.	WPG China Inc.	"	263,899	4.72	-	-	199,957	-
Silicon Application Corp.	WPG Electronics (Hong Kong) Limited	"	1,728,465	2.85	12,846	-	586,524	-
Silicon Application Corp.	WPG South Asia Pte. Ltd.	"	785,661	21.36	-	-	727,620	-
Silicon Application Corp.	Silicon Application Corp. (Shenzhen)	"	211,162	2.10	-	-	211,162	-
Pernas Electronics Co., Ltd.	Silicon Application Corp.	"	226,595	12.83	-	-	226,595	-
Everwiner Enterprise Co., Ltd.	Silicon Application Corp.	"	352,216	12.84	-	-	352,216	-

Table 5, Page 1

Creditor	Counterparty	Relationship with the counterparty	Balance as at December 31, 2025 (Note 1)	Turnover rate (Note 2)	Overdue receivables		Amount collected subsequent to the balance sheet date (Note 3)	Allowance for doubtful accounts
					Amount	Action taken
Everwiner Enterprise Co., Ltd.	WPG Electronics (Hong Kong) Limited	Same ultimate parent company	$ 105,389	4.39	$ -	-	$ 28,324	$ -
Asian Information Technology Inc.	Frontek Technology Corporation	"	3,520,860	3.42	291,776	-	1,538,348	-
Asian Information Technology Inc.	WPG China (SZ) Inc.	"	105,628	5.88	-		45,311	-
Asian Information Technology Inc.	WPG Electronics (Hong Kong) Limited	"	1,033,140	2.37	-	-	474,706	-
Asian Information Technology Inc.	WPG South Asia Pte. Ltd.	"	439,452	16.47	-	-	425,600	-
Frontek Technology Corporation	Asian Information Technology Inc.	"	1,298,136	4.41	335,789	-	413,190	-
Frontek Technology Corporation	WPG Electronics (Hong Kong) Limited	"	558,076	2.41	5,990	-	249,472	-
Apache Communication Inc.	Asian Information Technology Inc.	"	217,129	3.37	111,229	-	-	-
WPG Americas Inc.	World Peace Industrial Co., Ltd.	"	153,191	8.87	-	-	134,667	-
Yosun Industrial Corp.	Yosun Hong Kong Corp. Ltd.	"	656,408	9.83	-	-	656,408	-
Yosun Industrial Corp.	Yosun Shanghai Corp. Ltd.	"	238,561	2.85	12,820	-	229,714	-
Yosun Hong Kong Corp. Ltd.	Yosun Shanghai Corp. Ltd.	"	241,236	5.73	94,087	-	174,170	-
Yosun Hong Kong Corp. Ltd.	Richpower Electronic Devices Co., Limited	"	132,826	11.80	-	-	132,826	-
Yosun Shanghai Corp. Ltd.	WPG China (SZ) Inc.	"	290,533	3.89	-	-	117,445	-
Yosun Shanghai Corp. Ltd.	WPG China Inc.	"	423,222	2.98	-	-	-	-
Richpower Electronic Devices Co., Ltd	WPG Electronics (Hong Kong) Limited	"	1,091,701	2.87	74,218	-	577,700	-
Richpower Electronic Devices Co., Limited	Yosun Industrial Corp.	"	257,547	11.17	-	-	257,547	-
Richpower Electronic Devices Co., Limited	Yosun Hong Kong Corp. Ltd.	"	416,506	24.07	-	-	416,506	-
Richpower Electronic Devices Co., Limited	Richpower Electronic Devices Co., Ltd	"	482,311	5.57	-	-	286,947	-
Richpower Electronic Devices Co., Limited	WPG Electronics (Hong Kong) Limited	"	447,825	4.98	1,079	-	287,499	-
WPG Electronics (Hong Kong) Limited	WPI International (Hong Kong) Limited	"	359,037	4.46	-	-	366,221	-
WPG Electronics (Hong Kong) Limited	Peng Yu Trigold Limited	"	8,472,196	0.00	-	-	19,886	-
WPG Holdings Limited	Silicon Application Corporation	"	322,423	0.00	-	-	-	-
WPG Holdings Limited	Yosun Industrial Corp.	"	213,774	0.00	-	-	1	-
World Peace Industrial Co., Ltd.	WPG Holdings Limited	Parent company	2,669,803	0.00	-	-	117	-
WPI International (South Asia) Pte. Ltd.	World Peace International (South Asia) Pte Ltd.	Same ultimate parent company	157,883	0.00	-	-	54	-
WPI International (South Asia) Pte. Ltd.	WPG SCM Limited	"	172,141	0.00	-	-	172,141	-
World Peace International (South Asia) Pte Ltd.	WPG South Asia Pte. Ltd.	"	417,304	0.00	-	-	417,304	-
WPI International (Hong Kong) Limited	Richpower Electronic Devices Co., Limited	"	120,837	0.00	-	-	120,837	-

Table 5, Page 2

Creditor	Counterparty	Relationship with the counterparty	Balance as at December 31, 2025 (Note 1)	Turnover rate (Note 2)	Overdue receivables		Amount collected subsequent to the balance sheet date (Note 3)	Allowance for doubtful accounts
					Amount	Action taken
WPI International (Hong Kong) Limited	World Peace International (South Asia) Pte Ltd.	Same ultimate parent company	$ 490,856	0.00	$ -	-	$ 490,856	$ -
WPG C&C Limited	WPI International (Hong Kong) Limited	"	257,253	0.00	-	-	-	-
Long-Think International (Hong Kong) Limited	WPI International (Hong Kong) Limited	"	547,414	0.00	-	-	260,230	-
AECO Electronics Co., Ltd.	WPI International (Hong Kong) Limited	"	766,686	0.00	-	-	675	-
Silicon Application Company Limited	Silicon Application Corp.	"	820,514	0.00	-	-	1,146	-
Silicon Application Company Limited	Peng Yu Trigold Limited	"	1,035,625	0.00	-	-	1,035,625	-
Pernas Electronic Co., Ltd.	Vsell Enterprise Co., Ltd.	"	300,037	0.00	-	-	-	-
Apache Communication Inc.	Asian Information Technology Inc.	"	407,884	0.00	-	-	407,884	-
Yosun Industrial Corp.	Yosun Singapore Pte. Ltd.	"	289,340	0.00	-	-	289,340	-
Yosun Hong Kong Corp. Ltd.	Yosun Shanghai Corp. Ltd.	"	405,403		-	-	-	-
Yosun South China Corp. Ltd.	Yosun Shanghai Corp. Ltd.	"	206,637	0.00	-	-	-	-
Richpower Electronic Devices Pte Ltd.	Yosun Hong Kong Corp. Ltd.	"	268,586	0.00	-	-	-	-
LaaS (Dongguan) Supply Chain Management Limited	WPG China (SZ) Inc.	"	157,950	0.00	-	-	-	-
Trigold Holdings Limited	Genuine C&C, Inc.	Subsidiary	249,844	0.00	-	-	-	-
Trigold (Hong Kong) Company Limited	Peng Yu Trigold Limited	Same ultimate parent company	201,350	0.00	-	-	-	-
Peng Yu (Shanghai) Digital Technology Co., Ltd.	WPG C&C Shanghai Co., Ltd.	"	228,883	0.00	-	-	33,963	-
Peng Yu (Shanghai) Digital Technology Co., Ltd.	Trigolduo (Shanghai) Industrial Development Ltd.	"	104,335		-	-	-	-
Peng Yu International Limited	Peng Yu Trigold Limited	"	141,756	0.00	-	-	-	-
WPG Electronics (Hong Kong) Limited	Asian Information Technology Inc.	"	118,138	0.00	-	-	12,176	-
WPG Electronics (Hong Kong) Limited	Richpower Electronic Devices Co., Ltd.	"	113,466	0.00	-	-	119	-
WPG Electronics (Hong Kong) Limited	LaaS (HK) Limited	"	123,683	0.00	-	-	-	-
WPG South Asia Pte. Ltd.	WPG EMEA B.V.	"	154,282	0.00	-	-	-	-
Yosun Singapore Pte Ltd.	WPG South Asia Pte. Ltd.	"	182,920	0.00	-	-	-	-

Note 1: Balance as at September 30, 2025 includes other receivables that exceed $100,000.
Note 2: Turnover rate of 0.00 was caused by the receivables amount recorded as other receivables, and thus the turnover rate is not applicable. The nature of certain other receivables pertains to loans to others, refer to table 1 for details.
Note 3: The subsequent collections are those receivables collected as of February 24, 2026.

WPG Holdings Limited

Significant inter-company transactions during the reporting period

Year ended December 31, 2025

Expressed in thousands of NTD

(Except as otherwise indicated)

Table 6

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	Transaction
				General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
0	WPG Holdings Limited	World Peace Industrial Co., Ltd.	1	Sales	$ 1,065,170	Note 11	0.11
0	WPG Holdings Limited	Silicon Application Corporation	1	"	252,950	Note 11	0.03
0	WPG Holdings Limited	Asian Information Technology Inc.	1	"	256,784	Note 11	0.03
0	WPG Holdings Limited	Yosun Industrial Corp.	1	"	340,014	Note 11	0.03
1	World Peace Industrial Co., Ltd.	WPI Technology Pte. Ltd.	3	"	3,613,921	Note 5	0.36
1	World Peace Industrial Co., Ltd.	WPI International (Hong Kong) Limited	3	"	17,396,219	Note 5	1.74
1	World Peace Industrial Co., Ltd.	WPG China (SZ) Inc.	3	"	172,671	Note 5	0.02
1	World Peace Industrial Co., Ltd.	WPG China Inc.	3	"	205,910	Note 5	0.02
1	World Peace Industrial Co., Ltd.	Genuine C&C, Inc.	3	"	317,163	Note 5	0.03
1	World Peace Industrial Co., Ltd.	Worold Peace International (South Asia) Pte Ltd.	3	"	579,573	Note 5	0.06
1	World Peace Industrial Co., Ltd.	WPG Electronics (Hong Kong) Limited	3	"	2,466,039	Note 5	0.25
1	World Peace Industrial Co., Ltd.	WPG South Asia Pte. Ltd.	3	"	1,283,848	Note 5	0.13
1	World Peace Industrial Co., Ltd.	WPG SCM Limited	3	"	295,308	Note 5	0.03
2	WPI International (South Asia) Pte. Ltd.	World Peace Industrial Co., Ltd.	3	"	801,092	Note 5	0.08
3	World Peace International (South Asia) Pte Ltd.	World Peace Industrial Co., Ltd.	3	"	210,561	Note 5	0.02
3	World Peace International (South Asia) Pte Ltd.	WPI International (Hong Kong) Limited	3	"	134,513	Note 5	0.01
3	World Peace International (South Asia) Pte Ltd.	World Peace Internaional (India) Pvt., Ltd.	3	"	484,681	Note 5	0.05
3	World Peace International (South Asia) Pte Ltd.	WPG C&C Computers And Peripheral (India) Private Limited	3	"	1,376,111	Note 5	0.14
3	World Peace International (South Asia) Pte Ltd.	WPG C&C (Malaysia) Sdn. Bhd	3	"	222,379	Note 5	0.02
3	World Peace International (South Asia) Pte Ltd.	WPG C&C (Thailand) Co., Ltd.	3	"	234,117	Note 5	0.02

Table 6, Page 1

Transaction

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
3	World Peace International (South Asia) Pte Ltd.	WPI International (South Asia) Pte. Ltd.	3	Sales	$ 2,129,181	Note 5	0.21
3	World Peace International (South Asia) Pte Ltd.	WPG South Asia Pte. Ltd.	3	"	992,464	Note 5	0.10
3	World Peace International (South Asia) Pte Ltd.	WPG SCM Limited	3	"	1,509,460	Note 5	0.15
4	WPI Technology Pte. Ltd.	World Peace Industrial Co., Ltd.	3	"	6,587,249	Note 5	0.66
4	WPI Technology Pte. Ltd.	WPI International (Hong Kong) Limited	3	"	49,329,440	Note 5	4.94
4	WPI Technology Pte. Ltd.	Peng Yu Trigold Limited	3	"	164,397	Note 5	0.02
5	WPI International (Hong Kong) Limited	World Peace Industrial Co., Ltd.	3	"	8,648,746	Note 5	0.87
5	WPI International (Hong Kong) Limited	WPI Technology Pte. Ltd.	3	"	32,434,833	Note 5	3.25
5	WPI International (Hong Kong) Limited	WPG China (SZ) Inc.	3	"	2,160,219	Note 5	0.22
5	WPI International (Hong Kong) Limited	WPG China Inc.	3	"	5,091,825	Note 5	0.51
5	WPI International (Hong Kong) Limited	WPG Korea Co., Ltd.	3	"	712,482	Note 5	0.07
5	WPI International (Hong Kong) Limited	World Peace International (South Asia) Pte Ltd.	3	"	539,749	Note 5	0.05
5	WPI International (Hong Kong) Limited	WPI International (South Asia) Pte. Ltd.	3	"	299,894	Note 5	0.03
5	WPI International (Hong Kong) Limited	WPG SCM Limited	3	"	2,453,977	Note 5	0.25
6	Silicon Application Corp.	Silicon Application Company Limited	3	"	185,900	Notes 9 and 11	0.02
6	Silicon Application Corp.	Pernas Electronics Co., Ltd.	3	"	1,155,083	Notes 9 and 11	0.12
6	Silicon Application Corp.	Everwiner Enterprise Co., Ltd.	3	"	167,843	Notes 9 and 11	0.02
6	Silicon Application Corp.	WPG China (SZ) Inc.	3	"	1,321,293	Notes 9 and 12	0.13
6	Silicon Application Corp.	WPG China Inc.	3	"	970,693	Notes 9 and 12	0.10
6	Silicon Application Corp.	WPG Electronics (Hong Kong) Limited	3	"	4,021,545	Notes 9 and 12	0.40
6	Silicon Application Corp.	WPG South Asia Pte. Ltd.	3	"	9,064,444	Notes 9 and 11	0.91
6	Silicon Application Corp.	Silicon Application Corp. (Shenzhen)	3	"	225,126	Notes 9 and 11	0.02
7	Pernas Electronics Co., Ltd.	World Peace Industrial Co., Ltd.	3	"	145,088	Notes 9 and 11	0.01
7	Pernas Electronics Co., Ltd.	Silicon Application Corp.	3	"	2,397,851	Notes 9 and 11	0.24
7	Pernas Electronics Co., Ltd.	Everwiner Enterprise Co., Ltd.	3	"	188,606	Note 4	0.02
8	Everwiner Enterprise Co., Ltd.	Silicon Application Corp.	3	"	3,546,725	Notes 9 and 11	0.35

Table 6, Page 2

Transaction

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
8	Everwiner Enterprise Co., Ltd.	Pernas Electronics Co., Ltd.	3	Sales	$ 1,060,449	Note 4	0.11
8	Everwiner Enterprise Co., Ltd.	WPG Electronics (Hong Kong) Limited	3	"	261,629	Note 4	0.03
9	Asian Information Technology Inc.	WPI International (Hong Kong) Limited	3	"	175,634	Note 4	0.02
9	Asian Information Technology Inc.	Frontek Technology Corporation	3	"	14,115,109	Note 4	1.41
9	Asian Information Technology Inc.	Apache Communication Inc.	3	"	767,780	Note 4	0.08
9	Asian Information Technology Inc.	WPG China (SZ) Inc.	3	"	374,094	Note 4	0.04
9	Asian Information Technology Inc.	WPG China Inc.	3	"	180,218	Note 4	0.02
9	Asian Information Technology Inc.	WPG Electronics (Hong Kong) Limited	3	"	1,939,956	Note 4	0.19
9	Asian Information Technology Inc.	WPG South Asia Pte. Ltd.	3	"	3,617,842	Note 4	0.36
10	Frontek Technology Corporation	WPI International (Hong Kong) Limited	3	"	121,537	Note 4	0.01
10	Frontek Technology Corporation	Asian Information Technology Inc.	3	"	6,236,490	Note 4	0.62
10	Frontek Technology Corporation	WPG China Inc.	3	"	230,513	Note 4	0.02
10	Frontek Technology Corporation	WPG Electronics (Hong Kong) Limited	3	"	1,171,639	Note 4	0.12
10	Frontek Technology Corporation	WPG South Asia Pte. Ltd.	3	"	225,690	Note 4	0.02
11	Apache Communication Inc.	Asian Information Technology Inc.	3	"	610,788	Note 4	0.06
37	LaaS Co., Ltd.	World Peace Industrial Co., Ltd.	3	"	107,389	Note 11	0.01
37	LaaS Co., Ltd.	WPG South Asia Pte. Ltd.	3	"	123,912	Note 11	0.01
12	WPG China (SZ) Inc.	WPG China Inc.	3	"	920,911	Note 8	0.09
13	WPG China Inc.	WPG China (SZ) Inc.	3	"	1,152,921	Note 5	0.12
14	WPG Americas Inc.	World Peace Industrial Co., Ltd.	3	"	781,033	Note 5	0.08
14	WPG Americas Inc.	Yosun Hong Kong Corp. Ltd.	3	"	102,327	Note 5	0.01
14	WPG Americas Inc.	World Peace International (South Asia) Pte Ltd.	3	"	132,715	Note 5	0.01
15	Yosun Industrial Corp.	WPG China (SZ) Inc.	3	"	552,601	Note 8	0.06
15	Yosun Industrial Corp.	WPG China Inc.	3	"	352,292	Note 8	0.04
15	Yosun Industrial Corp.	Yosun Hong Kong Corp. Ltd.	3	"	5,618,510	Note 5	0.56
15	Yosun Industrial Corp.	Yosun Shanghai Corp. Ltd.	3	"	389,239	Note 8	0.04
15	Yosun Industrial Corp.	Richpower Electronic Devices Co., Ltd.	3	"	517,516	Note 5	0.05

Table 6, Page 3

Transaction

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
15	Yosun Industrial Corp.	Richpower Electronic Devices Co., Limited	3	Sales	$ 123,954	Note 5	0.01
15	Yosun Industrial Corp.	WPG South Asia Pte. Ltd.	3	"	116,079	Note 5	0.01
15	Yosun Industrial Corp.	Yosun Singapore Pte Ltd.	3	"	214,348	Note 5	0.02
16	Yosun Hong Kong Corp. Ltd.	WPG China (SZ) Inc.	3	"	231,656	Note 8	0.02
16	Yosun Hong Kong Corp. Ltd.	WPG China Inc.	3	"	306,145	Note 8	0.03
16	Yosun Hong Kong Corp. Ltd.	Yosun Industrial Corp.	3	"	1,644,369	Note 5	0.16
16	Yosun Hong Kong Corp. Ltd.	Yosun Shanghai Corp. Ltd.	3	"	970,536	Note 8	0.10
16	Yosun Hong Kong Corp. Ltd.	Richpower Electronic Devices Co., Limited	3	"	2,740,848	Note 5	0.27
17	Yosun Shanghai Corp. Ltd.	WPG China (SZ) Inc.	3	"	853,316	Note 8	0.09
17	Yosun Shanghai Corp. Ltd.	WPG China Inc.	3	"	999,294	Note 8	0.10
18	Sertek Incorporated	Yosun Industrial Corp.	3	"	303,185	Note 5	0.03
18	Sertek Incorporated	Yosun Hong Kong Corp. Ltd.	3	"	880,729	Note 5	0.09
19	Richpower Electronic Devices Co., Ltd.	Yosun Industrial Corp.	3	"	1,104,206	Note 5	0.11
19	Richpower Electronic Devices Co., Ltd.	Yosun Hong Kong Corp. Ltd.	3	"	191,334	Note 5	0.02
19	Richpower Electronic Devices Co., Ltd.	Richpower Electronic Devices Co., Limited	3	"	629,642	Note 5	0.06
19	Richpower Electronic Devices Co., Ltd.	WPG Electronics (Hong Kong) Limited	3	"	3,642,870	Note 8	0.36
20	Richpower Electronic Devices Co., Limited	WPI International (Hong Kong) Limited	3	"	251,495	Note 5	0.03
20	Richpower Electronic Devices Co., Limited	WPG China (SZ) Inc.	3	"	189,385	Note 8	0.02
20	Richpower Electronic Devices Co., Limited	Yosun Industrial Corp.	3	"	1,668,943	Note 5	0.17
20	Richpower Electronic Devices Co., Limited	Yosun Hong Kong Corp. Ltd.	3	"	12,303,672	Note 5	1.23
20	Richpower Electronic Devices Co., Limited	Richpower Electronic Devices Co., Ltd.	3	"	2,216,304	Note 5	0.22
20	Richpower Electronic Devices Co., Limited	WPG Electronics (Hong Kong) Limited	3	"	1,147,399	Note 8	0.11
36	LaaS (Dongguan) Supply Chain Management Limited	World Peace Industrial Co., Ltd.	3	"	101,579	Note 11	0.01
36	LaaS (Dongguan) Supply Chain Management Limited	WPI International (Hong Kong) Limited	3	"	105,023	Note 11	0.01
21	Peng Yu Trigold Limited	WPI International (Hong Kong) Limited	3	"	795,318	Note 5	0.08
21	Peng Yu Trigold Limited	WPG C&C Shanghai Co., Ltd.	3	"	4,813,548	Note 5	0.48
21	Peng Yu Trigold Limited	WPG Electronics (Hong Kong) Limited	3	"	147,804	Note 5	0.01

Table 6, Page 4

Transaction

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
22	WPG Electronics (Hong Kong) Limited	WPI International (Hong Kong) Limited	3	Sales	$ 2,696,043	Note 5	0.27
23	WPG South Asia Pte. Ltd.	WPG Americas Inc.	3	"	162,037	Note 5	0.02
23	WPG South Asia Pte. Ltd.	World Peace International (South Asia) Pte Ltd.	3	"	441,407	Note 5	0.04
35	Yosun Singapore Pte Ltd.	WPG SCM Limited	3	"	175,989	Note 5	0.02
1	World Peace Industrial Co., Ltd.	WPI Technology Pte. Ltd.	3	Accounts receivable	112,061	Note 5	0.03
1	World Peace Industrial Co., Ltd.	WPI International (Hong Kong) Limited	3	"	1,884,832	Note 5	0.46
1	World Peace Industrial Co., Ltd.	World Peace International (South Asia) Pte Ltd.	3	"	111,706	Note 5	0.03
1	World Peace Industrial Co., Ltd.	WPG Electronics (Hong Kong) Limited	3	"	1,114,769	Note 5	0.27
1	World Peace Industrial Co., Ltd.	WPG South Asia Pte. Ltd.	3	"	228,466	Note 5	0.06
3	World Peace International (South Asia) Pte Ltd.	World Peace International (India) Pvt., Ltd.	3	"	203,967	Note 5	0.05
3	World Peace International (South Asia) Pte Ltd.	WPG C&C Computers And Peripheral (India) Private Limited	3	"	323,199	Note 5	0.08
3	World Peace International (South Asia) Pte Ltd.	WPG SCM Limited	3	"	344,663	Note 5	0.08
4	WPI Technology Pte. Ltd.	WPI International (Hong Kong) Limited	3	"	2,381,014	Note 5	0.58
5	WPI International (Hong Kong) Limited	World Peace Industrial Co., Ltd.	3	"	1,127,393	Note 5	0.27
5	WPI International (Hong Kong) Limited	WPI Technology Pte. Ltd.	3	"	2,799,814	Note 5	0.68
5	WPI International (Hong Kong) Limited	WPG China (SZ) Inc.	3	"	193,384	Note 5	0.05
5	WPI International (Hong Kong) Limited	WPG China Inc.	3	"	429,160	Note 5	0.10
5	WPI International (Hong Kong) Limited	WPI International (South Asia) Pte. Ltd.	3	"	302,769	Note 5	0.07
5	WPI International (Hong Kong) Limited	WPG SCM Limited	3	"	175,217	Note 5	0.04
6	Silicon Application Corp.	WPG China (SZ) Inc.	3	"	166,693	Notes 9 and 12	0.04
6	Silicon Application Corp.	WPG China Inc.	3	"	263,899	Notes 9 and 12	0.06
6	Silicon Application Corp.	WPG Electronics (Hong Kong) Limited	3	"	1,728,465	Notes 9 and 12	0.42
6	Silicon Application Corp.	WPG South Asia Pte. Ltd.	3	"	785,661	Notes 9 and 11	0.19
6	Silicon Application Corp.	Silicon Application Corp. (Shenzhen)	3	"	211,162	Notes 9 and 11	0.05
7	Pernas Electronics Co., Ltd.	Silicon Application Corp.	3	"	226,595	Notes 9 and 11	0.06

Table 6, Page 5

Transaction

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
8	Everwiner Enterprise Co., Ltd.	Silicon Application Corp.	3	Accounts receivable	$ 352,216	Note 4	0.09
8	Everwiner Enterprise Co., Ltd.	WPG Electronics (Hong Kong) Limited	3	"	105,389	Note 4	0.03
9	Asian Information Technology Inc.	Frontek Technology Corporation	3	"	3,520,860	Note 4	0.86
9	Asian Information Technology Inc.	WPG China (SZ) Inc.	3	"	105,628	Note 4	0.03
9	Asian Information Technology Inc.	WPG Electronics (Hong Kong) Limited	3	"	1,033,140	Note 4	0.25
9	Asian Information Technology Inc.	WPG South Asia Pte. Ltd.	3	"	439,452	Note 4	0.11
10	Frontek Technology Corporation	Asian Information Technology Inc.	3	"	1,298,136	Note 4	0.32
10	Frontek Technology Corporation	WPG Electronics (Hong Kong) Limited	3	"	558,076	Note 4	0.14
11	Apache Communication Inc	Asian Information Technology Inc.	3	"	217,129	Note 4	0.05
14	WPG Americas Inc.	World Peace Industrial Co., Ltd.	3	"	153,191	Note 5	0.04
15	Yosun Industrial Corp.	Yosun Hong Kong Corp. Ltd.	3	"	656,408	Note 5	0.16
15	Yosun Industrial Corp.	Yosun Shanghai Corp. Ltd.	3	"	238,561	Note 5	0.06
16	Yosun Hong Kong Corp. Ltd.	Yosun Shanghai Corp. Ltd.	3	"	241,236	Note 8	0.06
16	Yosun Hong Kong Corp. Ltd.	Richpower Electronic Devices Co., Limited	3	"	132,826	Note 5	0.03
17	Yosun Shanghai Corp. Ltd.	WPG China (SZ) Inc.	3	"	290,533	Note 8	0.07
17	Yosun Shanghai Corp. Ltd.	WPG China Inc.	3	"	423,222	Note 8	0.10
19	Richpower Electronic Devices Co., Ltd.	WPG Electronics (Hong Kong) Limited	3	"	1,091,701	Note 8	0.27
20	Richpower Electronic Devices Co., Limited	Yosun Industrial Corp.	3	"	257,547	Note 5	0.06
20	Richpower Electronic Devices Co., Limited	Yosun Hong Kong Corp. Ltd.	3	"	416,506	Note 5	0.10
20	Richpower Electronic Devices Co., Limited	Richpower Electronic Devices Co., Ltd.	3	"	482,311	Note 5	0.12
20	Richpower Electronic Devices Co., Limited	WPG Electronics (Hong Kong) Limited	3	"	447,825	Note 8	0.11
22	WPG Electronics (Hong Kong) Limited	WPI International (Hong Kong) Limited	3	"	359,037	Note 5	0.09
22	WPG Electronics (Hong Kong) Limited	Peng Yu Trigold Limited	3	"	8,472,196	Note 5	2.06
0	WPG Holdings Limited	Silicon Application Corporation	1	Other receivables	322,422	Notes 10 and 13	0.08
0	WPG Holdings Limited	Yosun Industrial Corp.	1	"	213,774	Notes 10 and 13	0.05
1	World Peace Industrial Co., Ltd.	WPG Holdings Limited	2	"	2,669,803	Note 7	0.65
2	WPI International (South Asia) Pte. Ltd.	World Peace International (South Asia) Pte Ltd.	3	"	157,883	Note 7	0.04

Table 6, Page 6

Transaction

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
2	WPI International (South Asia) Pte. Ltd.	WPG SCM Limited	3	Other receivables	$ 172,141	Note 6	0.04
3	World Peace International (South Asia) Pte Ltd.	WPG South Asia Pte. Ltd.	3	"	417,304	Note 6	0.10
5	WPI International (Hong Kong) Limited	Richpower Electronic Devices Co., Limited	3	"	120,837	Note 14	0.03
5	WPI International (Hong Kong) Limited	World Peace International (South Asia) Pte Ltd.	3	"	490,856	Note 14	0.12
24	WPG C&C Limited	WPI International (Hong Kong) Limited	3	"	257,253	Note 7	0.06
25	Long-Think International (Hong Kong) Limited	WPI International (Hong Kong) Limited	3	"	547,414	Note 7	0.13
26	AECO Electronics Co., Ltd.	WPI International (Hong Kong) Limited	3	"	766,686	Note 7	0.19
27	Silicon Application Company Limited	Silicon Application Corporation	3	"	820,514	Note 7	0.20
27	Silicon Application Company Limited	Peng Yu Trigold Limited	3	"	1,035,625	Note 7	0.25
7	Pernas Electronic Co., Ltd.	Vsell Enterprise Co., Ltd.	3	"	300,037	Note 7	0.07
11	Apache Communication Inc.	Asian Information Technology Inc.	3	"	407,884	Note 7	0.10
15	Yosun Industrial Corp.	Yosun Singapore Pte Ltd.	3	"	289,340	Note 14	0.07
16	Yosun Hong Kong Corp. Ltd.	Yosun Shanghai Corp. Ltd.	3	"	405,403	Note 7	0.10
28	Yosun South China Corp. Ltd.	Yosun Shanghai Corp. Ltd.	3	"	206,637	Note 7	0.05
30	Richpower Electronic Devices Pte Ltd.	Yosun Hong Kong Corp. Ltd.	3	"	268,586	Note 7	0.07
36	LaaS (Dongguan) Supply Chain Management Limited	WPG China (SZ) Inc.	3	"	157,950	Note 7	0.04
33	Trigold Holdings Limited	Genuine C&C Inc.	3	"	249,844	Note 7	0.06
34	Trigold (Hong Kong) Company Limited	Peng Yu Trigold Limited	3	"	201,350	Note 7	0.05
29	Peng Yu (Shanghai) Digital Technology Co., Ltd.	WPG C&C Shanghai Co., Ltd.	3	"	228,883	Note 7	0.06
29	Peng Yu (Shanghai) Digital Technology Co., Ltd.	Trigolduo (Shanghai) Industrial Development Ltd.	3	"	104,335	Note 7	0.03
31	Peng Yu International Limited	Peng Yu Trigold Limited	3	"	141,756	Note 7	0.03
22	WPG Electronics (Hong Kong) Limited	Asian Information Technology Inc.	3	"	118,138	Note 14	0.03
22	WPG Electronics (Hong Kong) Limited	Richpower Electronic Devices Co., Ltd.	3	"	113,466	Note 14	0.03
22	WPG Electronics (Hong Kong) Limited	LaaS (HK) Limited	3	"	123,683	Note 14	0.03
23	WPG South Asia Pte. Ltd.	WPG EMEA B.V.	3	"	154,282	Note 7	0.04

Table 6, Page 7

Transaction

Number (Note 1)	Company name	Counterparty	Relationship (Note 2)	Transaction
				General ledger account	Amount	Transaction terms	Percentage of consolidated total operating revenues or total assets (Note 3)
35	Yosun Singapore Pte Ltd.	WPG South Asia Pte. Ltd.	3	Other receivables	$ 182,920	Note 5	0.04

Note 1: The numbers filled in for the transaction company in respect of inter-company transactions are as follows:
(1) Parent company is '0'.
(2) The subsidiaries are numbered in order starting from '1'.
Note 2: Relationship between transaction company and counterparty is classified into the following three categories:
(1) Parent company to subsidiary.
(2) Subsidiary to parent company.
(3) Subsidiary to subsidiary.
Note 3: Regarding percentage of transaction amount to consolidated total operating revenues or total assets, it is computed based on period-end balance of transaction to consolidated total assets for balance sheet accounts and based on accumulated transaction amount for the period to consolidated total operating revenues for income statement accounts.
Note 4: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30-120 days from the end of the month of sales.
Note 5: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 30-90 days from the end of the month of sales.
Note 6: The amount receivable pertains to receipts under custody.
Note 7: Mainly accrued financing charges.
Note 8: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition. The collection period is 60-120 days from the end of the month of sales.
Note 9: The terms and sales prices were negotiated in consideration of different factors including product, cost, market and competition.
Note 10: Mainly dividends receivable.
Note 11: The collection period is 30 days from the end of the month of sales.
Note 12: The collection period is 90 days from the end of the month of sales.
Note 13: Mainly pertains to receivables arising from filing of consolidated tax return.
Note 14: Mainly pertains to receivables due from a payment to supplier on behalf of associates.

WPG Holdings Limited

Information on investees (excluding information on investments in Mainland china)

Year ended December 31, 2025

Table 7

Expressed in thousands of NTD

(Except as otherwise indicated)

Investor	Investee	Location	Main business activities	Initial investment amount		Shares held as at December 31, 2025			Net profit (loss) of the investee for the year ended December 31, 2025	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 1)	Footnote
				Balance as at December 31, 2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value
WPG Holdings Limited	World Peace Industrial Co., Ltd.	Taiwan	Agent and sales of electronic/ electrical components	$ 18,471,669	$ 18,471,669	1,888,890,000	100.00	$ 34,210,403	$ 3,938,638	$ 3,891,524	Note 4
WPG Holdings Limited	Asian Information Technology Inc.	Taiwan	Sales of electronic/ electrical components	4,273,464	4,863,464	603,641,000	100.00	7,711,808	1,252,039	1,238,126	Note 4
WPG Holdings Limited	Silicon Application Corp.	Taiwan	Sales of computer software, hardware and electronic products	4,717,962	5,717,962	577,090,000	100.00	8,253,743	1,037,222	981,049	Note 4
WPG Holdings Limited	LaaS Limited	Taiwan	Warehousing services	635,535	305,535	66,000,000	100.00	739,761	69,188	69,677	Note 4
WPG Holdings Limited	WPG Korea Co., Ltd.	South Korea	Agent and sales of electronic/ electrical components	394,436	394,436	2,959,494	100.00	552,169	25,460	25,460	Note 4
WPG Holdings Limited	WPG International (CI) Limited	Cayman Islands	Holding company	4,100,930	4,100,930	118,291,659	100.00	9,942,170	617,685	483,569	Note 4
WPG Holdings Limited	Yosun Industrial Corp.	Taiwan	Sales of electronic/ electrical components	12,144,406	12,144,406	402,310,300	100.00	13,059,248	498,345	494,129	Note 4
WPG Holdings Limited	WPG Investment Co., Ltd.	Taiwan	Investment company	2,102,997	2,102,997	222,868,300	100.00	2,659,704	104,781	102,594	Note 4
WPG Holdings Limited	Trigold Holdings Limited	Taiwan	Investment company	1,247,746	940,141	72,012,027	57.35	2,141,752	844,792	485,686	Note 4
WPG Holdings Limited	WPG EMEA B.V.	Netherlands	Sales of electronic/ electrical components	232,615	232,615	8,000,000	100.00	(42,405)	(78,740)	(78,740)	Note 4
WPG Holdings Limited	WPG Electronics (Hong Kong) Limited	Hong Kong	Agent and sales of electronic/ electrical components	456,652	799,765	147,000,000	100.00	852,954	138,488	138,488	Note 4
WPG Holdings Limited	WPG South Asia Pte. Ltd.	Singapore	Sales of electronic/ electrical components	2,526,422	2,526,422	64,035,653	100.00	3,422,754	1,090,473	1,090,473	Note 4
WPG Holdings Limited	WT Microelectronics Co., Ltd.	Taiwan	Trading company	7,797,498	7,797,498	153,087,471	12.10	15,400,712	13,543,724	1,791,126	Note 6
WPG Holdings Limited	Fortune Information Systems Corporation	Taiwan	Information service	833,712	-	33,348,481	47.67	831,168	87,509	29,007	Note 4
WPG Holdings Limited	Zero One Technology Co., Ltd.	Taiwan	Computer integration systems services	1,168,320	-	12,000,000	7.19	1,216,499	1,089,800	47,586	Note 6

Table 7, Page 1

Investor	Investee	Location	Main business activities	Initial investment amount		Shares held as at December 31, 2025			Net profit (loss) of the investee for the year ended December 31, 2025	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 1)	Footnote
				Balance as at December 31, 2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value
WPG Holdings Limited	Edom Technology Co., Ltd.	Taiwan	Agent and sales of electronic/ electrical components	$ 693,750	$ -	25,000,000	9.27	$ 830,427	$ 521,798	$ 39,500	Note 6
World Peace Industrial Co., Ltd.	WPI International (South Asia) Pte Ltd.	Singapore	Agent and sales of electronic/ electrical components	1,132,162	1,132,162	34,196,393	100.00	4,999,319	268,141	-	Notes 2 and 5
World Peace Industrial Co., Ltd.	WPI Technology Pte. Ltd.	Singapore	Agent and sales of electronic/ electrical components	2,774,146	2,774,146	83,179,435	100.00	36,853,839	3,652,541	-	Notes 2 and 5
World Peace Industrial Co., Ltd.	Longview Technology Inc.	Taiwan	Agent and sales of electronic/ electrical components	364,290	364,290	33,900,000	100.00	570,277	10,244	-	Notes 2 and 5
World Peace Industrial Co., Ltd.	Chainpower Technology Corp.	Taiwan	Agent and sales of electronic/ electrical components	66,261	66,261	10,759,597	39.00	251,542	115,395	-	Notes 2 and 3
World Peace Industrial Co., Ltd.	AECO Technology Co., Ltd.	Taiwan	Agent and sales of electronic/ electrical components	1,468,555	1,468,555	94,600,000	100.00	1,517,889	19,156	-	Notes 2 and 5
WPI International (South Asia) Pte. Ltd.	Genuine C&C (IndoChina) Pte Ltd.	Singapore	Agent and sales of electronic/ electrical components	119,912	119,912	5,359,370	80.00	220,850	15,261	-	Notes 2 and 5
WPI International (South Asia) Pte. Ltd.	WPG Americas Inc.	U.S.A	Agent and sales of electronic/ electrical components	197,529	197,529	6,100,000	1.72	46,424	128,095	-	Notes 2 and 5
WPI International (South Asia) Pte. Ltd.	World Peace International (South Asia) Pte Ltd.	Singapore	Agent and sales of electronic/ electrical components	696,473	696,473	34,314,692	100.00	4,360,457	237,605	-	Notes 2 and 5
WPI Technology Pte. Ltd.	WPI International (Hong Kong) Limited	Hong Kong	Agent and sales of electronic/ electrical components	3,254,652	3,254,652	4,087,084,000	100.00	35,024,054	2,875,547	-	Notes 2 and 5
World Peace International (South Asia) Pte Ltd.	World Peace International (India) Pvt., Ltd.	India	Agent and sales of electronic/ electrical components	33,361	33,361	3,575,058	100.00	151,742	74,271	-	Notes 2 and 5
World Peace International (South Asia) Pte Ltd.	WPG C&C Computers And Peripheral (India) Private Limited	India	Agent and sales of electronic/ electrical components	241,140	241,140	48,420,000	100.00	241,081	(5,530)	-	Notes 2 and 5
World Peace International (South Asia) Pte Ltd.	WPG C&C (Malaysia) Sdn. Bhd	Malaysia	Agent and sales of electronic/ electrical components	-	-	11,250,000	100.00	100,252	3,648	-	Notes 2 and 5
World Peace International (South Asia) Pte Ltd.	WPG C&C (Thailand) Co., Ltd.	Thailand	Agent and sales of information products	873	873	1,000,000	100.00	51,765	1,891	-	Notes 2 and 5

Table 7, Page 2

Investor	Investee	Location	Main business activities	Initial investment amount		Shares held as at December 31, 2025			Net profit (loss) of the investee for the year ended December 31, 2025	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 1)	Footnote
				Balance as at December 31, 2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value
WPI International (Hong Kong) Limited	WPG C&C Limited	Hong Kong	Agent and sales of information products	$ 201,395	$ 201,395	6,500,000	100.00	$ 320,761	$ 7,921	-	Notes 2 and 5
WPI International (Hong Kong) Limited	WPG Americas Inc.	U.S.A	Agent and sales of electronic/ electrical components	132,216	132,216	4,000,000	1.13	30,500	128,095	-	Notes 2 and 5
Longview Technology Inc.	Longview Technology GC Limited	British Virgin Islands	Holding company	335,328	335,328	11,300,000	100.00	640,346	17,267	-	Notes 2 and 5
AECO Technology Co., Ltd.	Teco Enterprise Holding (BVI) Co., Ltd.	British Virgin Islands	Investment company	436,280	436,280	12,610,000	100.00	937,354	26,236	-	Notes 2 and 5
Silicon Application Corp.	Silicon Application (BVI) Corporation	British Virgin Islands	Holding company	706,402	706,402	22,000,000	100.00	2,149,523	89,555	-	Notes 2 and 5
Silicon Application Corp.	Win-Win Systems Ltd.	British Virgin Islands	Holding company	24,015	24,015	765,000	100.00	31,029	1,113	-	Notes 2 and 5
Silicon Application Corp.	SAC Components (South Asia) Pte. Ltd.	Singapore	Sales of computer software, hardware and electronic products	104,510	104,510	3,500,000	100.00	134,958	3,462	-	Notes 2 and 5
Silicon Application Corp.	Pernas Electronics Co., Ltd.	Taiwan	Agent and sales of electronic/ electrical components	959,504	959,504	90,000,000	100.00	1,204,659	(62,651)	-	Notes 2 and 5
Silicon Application Corp.	Vsell Enterprise Co., Ltd.	Taiwan	Agent and sales of electronic/ electrical components	493,817	277,128	20,000,000	100.00	1,376,734	744,423	-	Notes 2 and 5
Pernas Electronics Co., Ltd.	Everwiner Enterprise Co., Ltd.	Taiwan	Agent and sales of electronic/ electrical components	343,959	343,959	37,000,000	100.00	827,757	(23,907)	-	Notes 2 and 5
Asian Information Technology Inc.	Frontek Technology Corporation	Taiwan	Sales of electronic/ electrical components	1,515,256	1,515,256	280,000,000	100.00	3,531,269	659,315	-	Notes 2 and 5
Asian Information Technology Inc.	Apache Communication Inc.	Taiwan	Sales of electronic/ electrical components	980,313	980,313	219,300,000	100.00	2,227,530	90,603	-	Notes 2 and 5
Asian Information Technology Inc.	Henshen Electric Trading Co., Ltd.	Taiwan	Sales of electronic/ electrical components	223,121	223,121	20,000,000	100.00	232,111	12,191	-	Notes 2 and 5
Asian Information Technology Inc.	Adivic Technology Co., Ltd.	Taiwan	Import and export business for electronic components	206,200	206,200	1,960,000	8.91	12,577	(23,644)	-	Notes 2 and 3
Asian Information Technology Inc.	Fame Hall International Co., Ltd.	British Virgin Islands	Investment company	155,558	155,558	4,703,107	100.00	325,969	2,220	-	Notes 2 and 5
Frontek Technology Corporation	Frontek International Limited	British Virgin Islands	Investment company	16,120	16,120	470,000	100.00	74,573	2,464	-	Notes 2 and 5
Yosun Industrial Corp.	Suntop Investments Limited	Cayman Islands	Investment company	1,126,768	1,126,768	29,200,000	100.00	5,289,001	352,833	-	Notes 2 and 5
Yosun Industrial Corp.	Sertek Incorporated	Taiwan	Sales of electronic/ electrical components	1,616,722	1,616,722	94,828,100	100.00	1,785,618	50,147	-	Notes 2 and 5

Table 7, Page 3

Investor	Investee	Location	Main business activities	Initial investment amount		Shares held as at December 31, 2025			Net profit (loss) of the investee for the year ended December 31, 2025	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 1)	Footnote
				Balance as at December 31, 2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value
Yosun Industrial Corp.	Resource Corp.	Taiwan	Sales of electronic/electrical components, office machinery and equipment	$ 11,520	$ 11,520	1,080,000	20.00	$ 31,662	$ 3,363	-	Notes 2 and 3
Yosun Industrial Corp.	Richpower Electronic Devices Co., Ltd	Taiwan	Sales of electronic/electrical components	2,092,631	2,092,631	120,900,000	100.00	2,767,699	120,335	-	Notes 2 and 5
Sertek Incorporated	Sertek Limited	Hong Kong	Sales of electronic/electrical components	83,494	83,494	19,500,000	100.00	92,073	2,509	-	Notes 2 and 5
Richpower Electronic Devices Co., Ltd	Richpower Electronic Devices Co., Limited	Hong Kong	Sales of electronic components	284,898	284,898	63,000,000	100.00	3,495,309	207,325	-	Notes 2 and 5
Richpower Electronic Devices Co., Ltd	Richpower Electronic Devices Pte Ltd.	Singapore	Sales of electronic components	1,988	1,988	10,000	100.00	282,396	12,391	-	Notes 2 and 5
WPG Investment Co., Ltd.	Resource Corp.	Taiwan	Sales of electronic/electrical components, office machinery and equipment	11,520	11,520	1,080,000	20.00	31,662	3,363	-	Notes 2 and 3
WPG Investment Co., Ltd.	Sunrise Technology Co., Ltd.	Taiwan	Manufacturing of computer and its peripheral equipment	50,000	50,000	3,279,800	10.67	50,247	53,436	-	Notes 2 and 3
WPG Investment Co., Ltd.	Trigold Holdings Limited	Taiwan	Investment company	57,577	49,224	2,097,993	1.67	62,255	849,138	-	Notes 2 and 3
WPG Investment Co., Ltd.	Fortune Information Systems Corporation	Taiwan	Information services	24,307	-	571,000	0.82	14,221	91,099	-	Notes 2 and 3
WPG Investment Co., Ltd.	AutoSys Co., Ltd.	Cayman Islands	Holding company	-	73,000	-	-	-	(41,421)	-	Notes 2 and 3
WPG Investment Co., Ltd.	Beautek Global Wellness Corporation Limited	Hong Kong	Community e-commerce trading platform and related services	25,273	25,273	630,044	19.34	26,883	3,654	-	Notes 2 and 3
WPG Investment Co., Ltd.	LaaS Holdings (Samoa) Limited	Samoa	Holding company	1,142,712	1,142,712	40,060,000	100.00	1,091,349	85,685	-	Notes 2 and 5
WPG Investment Co., Ltd.	Piktura Co., Ltd.	Taiwan	Information software services	16,000	-	833,333	7.69	-	(4,531)	-	Notes 2 and 3
WPG Investment Co., Ltd.	AutoSys (TW) Co., Ltd.	Taiwan	Automobile and parts manufacturing industry	73,000	-	5,000,000	16.25	39,730	(59,358)	-	Notes 2 and 3
WPG Investment Co., Ltd.	Zero One Technology Co., Ltd.	Taiwan	Computer integration systems services	198,328	-	1,619,000	0.97	204,578	1,087,310	-	Notes 2 and 3
WPG Investment Co., Ltd.	Digitimes Inc.	Taiwan	Electronic information supply services	49,570	-	2,074,831	7.40	47,828	54,712	-	Notes 2 and 3
WPG Investment Co., Ltd.	Yang Bao Enterprise Co., Ltd.	Taiwan	Environmental sanitary and pollution control services	218,778	-	6,172,765	7.85	217,201	(34,270)	-	Notes 2 and 3
WPG Investment Co., Ltd.	PackAge+Sustainable Integration Group Co., Ltd.	Taiwan	Recyclable packaging supplier	30,000	-	1,200,000	13.71	28,313	(12,308)	-	Notes 2 and 3

Table 7, Page 4

Investor	Investee	Location	Main business activities	Initial investment amount		Shares held as at December 31, 2025			Net profit (loss) of the investee for the year ended December 31, 2025	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 1)	Footnote
				Balance as at December 31, 2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value
WPG Investment Co., Ltd.	TAC Dynamics Co., Ltd.	Taiwan	Logistics automation equipment supplier	$ 80,000	$ -	1,509,433	25.84	$ 76,351	($ 43,667)	$ -	Notes 2 and 3
Trigold Holdings Limited	Genuine C&C Inc.	Taiwan	Sales of electronic products and its peripheral equipment	1,093,697	1,093,697	79,569,450	100.00	1,272,356	175,811	-	Notes 2 and 5
Trigold Holdings Limited	WPG Trigold (Hong Kong) Limited	Hong Kong	Holding company	600,796	600,796	155,200,000	100.00	1,412,603	202,854	-	Notes 2 and 5
Trigold Holdings Limited	Peng Yu Trigold Limited	Hong Kong	Sales of electronic products	373,762	373,762	12,000,000	100.00	1,397,703	616,907	-	Notes 2 and 5
Genuine C&C Inc.	Hoban Inc.	Taiwan	An E-commerce company which operates B2C and O2O businesses	199,999	199,999	6,578,760	100.00	68,199	204	-	Notes 2 and 5
Genuine C&C Inc.	Sunrise Technology Co., Ltd.	Taiwan	Manufacturing of computer and its peripheral equipment	12,636	12,636	1,682,151	5.47	6,228	53,436	-	Notes 2 and 3
LaaS Limited	LaaS (HK) Limited	Hong Kong	Warehousing services	250,560	-	8,000,000	100.00	248,229	(3,206)	-	Notes 2 and 5
WPG EMEA B.V.	WPG EMEA UK LIMITED	UK	Sales of electronic/electrical components	3,614	3,614	100,000	100.00	3,821	(300)	-	Notes 2 and 5
WPG South Asia Pte. Ltd.	WPG India Electronics Pvt. Ltd.	India	Agent and sales of electronic/electrical components	92,188	92,188	15,909,990	99.99	99,122	10,690	-	Notes 2 and 5
WPG South Asia Pte. Ltd.	WPG Malaysia Sdn. Bhd	Malaysia	Agent and sales of electronic/electrical components	17,427	17,427	1,010,800	100.00	33,380	1,591	-	Notes 2 and 5
WPG South Asia Pte. Ltd.	WPG Electronics (Philippines) Inc.	Philippines	Agent and sales of electronic/electrical components	1,543	1,543	10,000	100.00	11,058	3,296	-	Notes 2 and 5
WPG South Asia Pte. Ltd.	WPG (Thailand) Co., Ltd.	Thailand	Agent and sales of electronic/electrical components	11,560	11,560	103,720	100.00	216,494	43,286	-	Notes 2 and 5
WPG South Asia Pte. Ltd.	WPG SCM Limited	Hong Kong	Agent and sales of electronic/electrical components	319,640	319,640	12,800,000	100.00	759,841	36,358	-	Notes 2 and 5
WPG South Asia Pte. Ltd.	WPG Vietnam Company Limited	Vietnam	Agent and sales of electronic/electrical components	3,071	3,071	100,000	100.00	2,532	553	-	Notes 2 and 5
WPG South Asia Pte. Ltd.	Yosun Singapore Pte Ltd.	Singapore	Sales of electronic/electrical components	669,865	669,865	20,600,000	100.00	983,574	82,962	-	Notes 2 and 5

Table 7, Page 5

Investor	Investee	Location	Main business activities	Initial investment amount		Shares held as at December 31, 2025			Net profit (loss) of the investee for the year ended December 31, 2025	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 1)	Footnote
				Balance as at December 31, 2025	Balance as at December 31, 2024	Number of shares	Ownership (%)	Book value
WPG Malaysia Sdn. Bhd	WPG India Electronics Pvt. Ltd.	India	Agent and sales of electronic/electrical components	$ -	$ -	10	0.01	$ 10	$ 10,690	$ -	Notes 2 and 5
Fortune Information Systems Corporation	Fortune Information Systems (International) Limited	Hong Kong	Information	38,484	38,484	8,426,000	100.00	30,151	(3,159)	-	Notes 2 and 5
Fortune Information Systems Corporation	SBAS (HK) LTD.	Hong Kong	Information	1,452	1,452	20,000	100.00	17,722	473	-	Notes 2 and 5
Fortune Information Systems Corporation	Fortune Technology Systems Corporation	Taiwan	Information service	400,000	400,000	46,000,000	100.00	502,615	33,169	-	Notes 2 and 5

Note 1: Investment income (loss) recognized by the company including realized (unrealized) gain or loss from upstream intercompany transactions and amortization of investment discount (premium).
Note 2: Investment income (loss) recognized by each subsidiary.
Note 3: An investee company accounted for under the equity method by subsidiary.
Note 4: A subsidiary.
Note 5: An indirect subsidiary.
Note 6: An investee company accounted for under the equity method by the Company.

WPG Holdings Limited
Information on investments in Mainland China
Year ended December 31, 2025

Table 8
Expressed in thousands of NTD
(Except as otherwise indicated)

Investee in Mainland China	Main business activities	Paid-in capital	Investment method (Note 1)	Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025	Amount remitted from Taiwan to Mainland China / Amount remitted back to Taiwan for the year ended December 31, 2025		Accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2025	Net income of investee for the year ended December 31, 2025	Ownership held by the Company (direct or indirect)	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 2)	Book value of investments in Mainland China as of December 31, 2025 (Note 5)	Accumulated amount of investment income remitted back to Taiwan as of December 31, 2025
					Remitted to Mainland China	Remitted back to Taiwan
V sell Enterprise Co., Ltd.	Sales of semiconductor integrated circuit and electronic components	$ 223,723	1	$ 426,304	$ -	$ -	$ 426,304	$ 74,562	100.00	$ 65,277	$ 537,909	$ -
SAC Technology (SZ) Inc.	Sales of semiconductor integrated circuit and electronic components	23,228	1	22,956	-	-	22,956	( 2,589)	100.00	( 2,662)	18,719	-
WPG China (SZ) Inc.	Sales of semiconductor integrated circuit and electronic components	150,994	2	109,470	-	-	109,470	78,670	100.00	78,670	1,322,191	-	Note 3
WPG China Inc.	Agent for selling electronic/electrical components	1,701,498	2	1,833,561	-	-	1,833,561	430,750	100.00	430,750	6,023,575	-
Gain Tune Logistics (Shanghai) Co., Ltd.	Warehousing services / extra work	39,816	2	15,576	-	-	15,576	3,017	40.00	1,207	26,761	-
Suzhou Xinning Logistics Co., Ltd.	Warehousing services	66,507	2	19,322	-	-	19,322	( 1,884)	29.40	( 554)	33,232	-
Suzhou Xinning Bonded Warehouse Co., Ltd.	Warehousing services	31,430	2	29,491	-	-	29,491	( 5,668)	49.00	( 2,777)	2,495	-
Yosun Shanghai Corp. Ltd.	Sales of electronic components and warehousing services	376,306	2	242,011	-	-	242,011	( 16,083)	100.00	( 16,083)	13,420	-
Yosun South China Corp. Ltd.	Sales of electronic /electrical components	144,181	2	-	-	-	-	4,073	100.00	4,073	237,618	-
Qegoo Technology Co., Ltd.	Business e-commerce platform	58,146	2	5,039	-	-	5,039	-	15.00	-	-	-
Beautek (Shanghai) Global Wellness Corporation Limited	Community e-commerce trading platform and related services	37,716	2	5,180	-	-	5,180	( 644)	19.34	( 125)	5,050	-

Table 8, Page 1

Investee in Mainland China	Main business activities	Paid-in capital	Investment method (Note 1)	Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025	Amount remitted from Taiwan to Mainland China / Amount remitted back to Taiwan for the year ended December 31, 2025		Accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2025	Net income of investee for the year ended December 31, 2025	Ownership held by the Company (direct or indirect)	Investment income (loss) recognized by the Company for the year ended December 31, 2025 (Note 2)	Book value of investments in Mainland China as of December 31, 2025 (Note 5)	Accumulated amount of investment income remitted back to Taiwan as of December 31, 2025	Footnote
					Remitted to Mainland China	Remitted back to Taiwan
Noble Strides Health Innovations Ltd. (Shanghai)	Other technology promotion services	$ 6,286	2	$ 1,216	$ -	$ -	$ 1,216	$ 3,000	19.34	$ 580	$ 2,781	$ -
Bom2buy (SH) E-Commerce Inc.	General trading	8,992	1	-	8,992	-	8,992	( 17)	100.00	( 17)	8,974	-	Note 9
LaaS (Dongguan) Supply Chain Management Limited	Supply chain management, design and related businesses.	1,257,200	2	1,257,200	-	-	1,257,200	85,923	100.00	85,923	1,090,792	-	Note 8
Peng Yu (Shanghai) Digital Technology Co., Ltd	Sales of electronic/electrical products	101,160	2	204,720	-	-	204,720	14,693	100.00	8,672	232,873	-
WPG C&C Shanghai Co., Ltd.	Sales of electronic/electrical products	238,903	2	269,265	-	-	269,265	220,506	100.00	130,141	423,703	-	Note 6
Trigolduo (Shanghai) Industrial Development Ltd.	Children's indoor amusement park	89,920	2	62,944	-	-	62,944	( 7,244)	70.00	( 2,993)	( 42,052)	-
Trigold Tongle (Shanghai) Industrial Development Ltd.	Children's indoor amusement park	-	2	-	-	-	-	( 284)	-	-	-	-	Notes 7 and 10

Note 1: The investment methods are classified into the following two categories:
(1) Directly investing in Mainland China.
(2) Through investing in companies in the third area, which then invested in the investee in Mainland China.
Note 2: The investment income / loss for the year ended December 31, 2025 that was recognized by the Company was based on the financial statements audited by international accounting firm which has cooperative relationship with accounting firm in R.O.C.
Note 3: WPG International (Hong Kong) Limited invested in WPG (SZ) Inc. in the amount of HKD 10 million, which is part of the distribution of earnings from WPG China Inc. The investment had been permitted by Investment Commission, and was excluded from the ceiling of investment amount in Mainland China.
Note 4: For paid-in capital, amount remitted from Taiwan to Mainland China/ amount remitted back to Taiwan for the nine months ended September 30, 2025, accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2025, book value of investments in Mainland China as of December 31, 2025, accumulated amount of investment income remitted back to Taiwan as of December 31, 2025, etc., the exchange rates used were USD 1: NTD 31.43, HKD 1:NTD 4.038 and RMB 1: NTD 4.496.
Note 5: The ending balance of investment was calculated based on combined ownership percentage held by the Company.
Note 6: The retirement of World Peace Industrial Co., Ltd.'s indirect investment in Mainland China, WPG C&C Shanghai Co., Ltd., has been approved by Investment Commission, Ministry of Economic Affairs on May 22, 2019 amounting to USD 11,650 thousand. World Peace Industrial Co., Ltd. will submit an application to Investment Commission, Ministry of Economic Affairs for deducting the accumulated amount of remittance from Taiwan to Mainland China when the consideration arising from transfer of equity interests is remitted back from the investment in the third area, WPI International (HK) Limited.
Note 7: Trigold Tongle (Shanghai) Industrial Development Ltd. is a wholly-owned subsidiary of Trigolduo (Shanghai) Industrial Development Ltd.
Note 8: WPG Investment Co., Ltd. acquired a $100\%$ equity interest in Mainland China investee, LaaS (Dongguan) Supply Chain Management Limited, through a reinvestment, LaaS Holdings (HK) Limited, of WPG Investment Co., Ltd.'s investment in the third area, Samoa, on August 2, 2020. WPG Investment Co., Ltd. had received a post-approval from the MOEA.
Note 9: It pertained to the investment amount that was remitted by WPG Investment Co., Ltd. to the subsidiary, Bom2buy (SH) E-Commerce Inc., on July 2, 2025. As the accumulated investment amount is less than USD 1 million, WPG Investment Co., Ltd. plans to report to the Investment Commission, Ministry of Economic Affairs for approval within 6 months following the implementation of the investment.
Note 10: On March 14, 2025, the Board of Directors of Trigolduo (Shanghai) Industrial Development Ltd. resolved to sell its $100\%$ equity interest in Trigold Tongle (Shanghai) Industrial Development Ltd. to the non-controlling interest, Kunmao (Shanghai) Enterprise Development Co., Ltd. The effective date for the equity transfer was set on April 1, 2025.

Company name	Accumulated amount of remittance from Taiwan to Mainland China as of December 31, 2025	Investment amount approved by the Investment Commission of the Ministry of Economic Affairs (MOEA)	Ceiling on investments in Mainland China imposed by the Investment Commission of MOEA
WPG Holdings Limited	$ 2,007,419	$ 2,122,495	$ 51,150,153
World Peace Industrial Co., Ltd. and its subsidiaries	387,701	471,501	20,595,781
Silicon Application Corp. and its subsidiaries	462,804	468,942	4,986,740
Yosun Industrial Corp. and its subsidiaries	263,541	825,481	5,580,335
WPG Investment Co., Ltd.	1,277,626	1,278,946	1,595,822
Trigold Holdings Limited	561,303	561,303	2,959,173

(1) Exchange rates as of December 31, 2025 were USD 1: NTD 31.43, HKD 1: NTD 4.038 and RMB 1: NTD 4.496.
(2) The ceiling of investment amount of the company is calculated based on the investor's net assets.

Statement 1, Page 1

WPG HOLDINGS LIMITED

DETAILS OF CASH AND CASH EQUIVALENTS

DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 1

Items	Summary	Amount
Checking accounts and demand deposits		$ 48,228
Foreign currency deposits	USD 144,000,
exchange rate: 31.43	4,514
	JPY 165,324,000,
exchange rate: 0.2008	33,197
		$ 85,939

WPG HOLDINGS LIMITED

MOVEMENT SUMMARY OF INVESTMENTS ACCOUNTED FOR UNDER EQUITY METHOD

YEAR ENDED DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 2

Investee	Type of investments	As of January 1, 2025		Additions (Note 2)		Deductions (Note 4)		As of December 31, 2025		Ownership as of December 31, 2025	Market value or net equity		Guarantee
		No. of shares (Note 1)	Amount	No. of shares (Note 1)	Amount	No. of shares (Note 1)	Amount	No. of shares (Note 1)	Amount		Unit price (Note 3)	Market value or net equity
World Peace Industrial Co., Ltd.	Common stock	1,847,500	$ 34,735,543	41,390	$ 3,899,752	-	($ 4,424,892)	1,888,890	$ 34,210,403	100%	$ 18.14	$ 34,271,089	None
Silicon Application Corp.	Common stock	677,090	9,038,710	-	1,232,776	( 100,000)	( 2,017,743)	577,090	8,253,743	100%	14.40	8,311,233	None
Trigold Holdings Limited	Common stock	59,195	1,422,352	12,817	796,511	-	( 77,111)	72,012	2,141,752	57.35%	49.65	3,575,397	None
LaaS Limited (Note 5)	Common stock	33,000	335,622	33,000	404,139	-	-	66,000	739,761	100%	11.16	736,393	None
WPG Korea Co., Ltd.	Common stock	2,960	552,794	-	25,459	-	( 26,084)	2,960	552,169	100%	186.58	552,169	None
WPG International (CI) Limited	Common stock	118,292	9,518,700	-	483,569	-	( 60,099)	118,292	9,942,170	100%	84.05	9,942,170	None
Asian Information Technology Inc.	Common stock	643,029	8,673,620	19,612	1,248,154	( 59,000)	( 2,209,966)	603,641	7,711,808	100%	12.80	7,725,957	None
WPG Investment Co., Ltd.	Common stock	210,000	2,529,564	12,868	280,005	-	( 149,865)	222,868	2,659,704	100%	11.93	2,659,704	Refer to Note 8
Yosun Industrial Corp.	Common stock	402,310	13,848,897	-	496,352	-	( 1,286,001)	402,310	13,059,248	100%	23.17	9,323,291	None
WPG EMEA B.V.	Common stock	8,000	38,403	-	-	-	( 80,808)	8,000	( 42,405)	100%	( 5.30)	( 42,405)	None
WPG Electronics (Hong Kong) Limited	Common stock	234,082	1,109,049	-	138,488	( 87,082)	( 394,583)	147,000	852,954	100%	5.80	852,954	None
WPG South Asia Pte. Ltd.	Common stock	64,036	2,423,540	-	1,090,473	-	( 91,259)	64,036	3,422,754	100%	53.43	3,421,171	None
WT Microelectronics Co., Ltd.	Common stock	153,087	15,284,372	-	2,808,955	-	( 2,693,155)	153,087	15,400,172	13.63%	137.00	20,972,984	None
Fortune Information Systems Corporation	Common stock	-	-	33,348	862,719	-	( 31,551)	33,348	831,168	47.67%	41.40	1,380,627	None
Zero One Technology Co., Ltd.	Common stock	-	-	12,000	1,217,515	-	( 1,016)	12,000	1,216,499	7.19%	113.00	1,356,000	None
Edom Technology Co., Ltd.	Common stock	-	-	25,000	830,521	-	( 94)	25,000	830,427	9.27%	41.55	1,038,750	None
			$ 99,511,166		$ 15,815,388		($ 13,544,227)		101,782,327
Transfer to other non-current liabilities									42,405
									$ 101,824,732

Statement 2, Page 1

Note 1: In thousands of shares.

Note 2: It mainly arose from new investments, gain on investments accounted for under equity method, cumulative translation adjustment, capital increase of subsidiary, increase in the number of shares from capital increase out of the subsidiary's earnings and accounts changes under the stockholders' equity of the subsidiary.

Note 3: Currency: NTD.

Note 4: It arose from disposal of investments, loss on investments accounted for under equity method, cash dividends paid by the subsidiaries, proceeds from capital reduction of subsidiary, cumulative translation adjustment and accounts changes under the stockholders' equity of the subsidiary.

Note 5: WPG Elec. Limited was renamed as LaaS Limited in March, 2025.

Statement 2, Page 1

WPG HOLDINGS LIMITED
SUMMARY OF SHORT-TERM LOANS
DECEMBER 31, 2025
(EXRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 3

Type of loans	Description	Ending balance	Loan period	Interest rate range	Pledge /collateral
Unsecured loans	Yuanta Commercial Bank	$ 400,000	December 1, 2025~February 26, 2026	1.90%	None
"	Chang Hwa Bank Nankang Branch	2,000,000	December 26, 2025~January 2, 2026	1.925%	"
"	DBS Bank	200,000	December 5, 2025~January 15, 2026	2.01%	"
"	Bank of Taiwan Jenai Branch	700,000	November 25, 2025~May 22, 2026	2.01%	"
"	First Bank	400,000	November 7, 2025~February 5, 2026	2.06%	"
"	Lank Bank	780,000	December 15, 2025~March 26, 2026	1.95%	"
"	Mizuho Bank	2,000,000	December 31, 2025~December 31, 2026	2.326%	"
"	Shanghai Commercial & Savings Bank	224,000	November 28, 2025~October 8, 2026	2.00%	"
"	Bank SinoPac	400,000	November 3, 2025~January 27, 2026	1.98%	"
"	E. SUN Commercial Bank	200,000	November 7, 2025~January 7, 2026	2.03%	"
"	Mega International Commercial Bank	500,000	August 18, 2025~August 18, 2026	2.10%	"
"	Cathay United Bank	200,000	December 18, 2025~January 16, 2026	2.03%	"
		$ 8,004,000

Statement 3, Page 1

Statement 4

WPG HOLDINGS LIMITED

STATEMENT OF BONDS PAYABLE

DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Bonds Name	Trustee	Issuance date	Interest payment date	Coupon rate	Total issuance amount	Repayment paid	Ending balance	Unamortized premiums (discounts)	Carrying amount	Repayment term	Collateral
Second domestic unsecured convertible bonds	Bank Sinopac Company Limited	2024.11.11	Note 1	0%	$ 3,500,000	$ -	$ 3,500,000	($ 136,208)	$3,363,792	Note 2	None
Third domestic unsecured convertible bonds	Bank Sinopac Company Limited	2024.11.21	Note 1	0%	2,000,000	-	2,000,000	( 78,033)	1,921,967	"	"
					$ 5,500,000	$ -	$ 5,500,000	($ 214,241)	$5,285,759

Note 1: The coupon rate was 0%, so it was not applicable.
Note 2: For the repayment term, please refer to Note 6(11).

Statement 4, Page 1

Statement 5, Page 1

WPG HOLDINGS LIMITED

DETAILS OF LONG-TERM BORROWINGS

DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Creditor	Summary	Ending balance	Contract period	Interest rate range	Pledge /collateral
Chang Hwa Bank					Land and structures
Nankang Branch	Secured bank borrowings	$ 10,532,000	March 31, 2020~August 26, 2041	1.975%~1.99%
	Less: Current portion of long-term borrowings	( 1,343,139)
		$ 9,188,861

Statement 6, Page 1

WPG HOLDINGS LIMITED

SUMMARY OF OPERATING COST

YEAR ENDED DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 6

Items	Amount	Remark
Salaries expense	$ 749,209
Service expenses	177,309
Depreciation	152,846
Amortization expense	99,908
Internet service fee	88,650
Other expenses	468,992	Balance of individual accounts is under 5% of this account’s balance.
	$ 1,736,914

Statement 7, Page 1

WPG HOLDINGS LIMITED

SUMMARY OF EMPLOYEE BENEFIT EXPENSE, DEPRECIATION AND AMORTISATION

YEARS ENDED DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

Statement 7

	Operating cost
	Years ended December 31,
	2025	2024
Employee benefit expense
Wages and salaries	$ 749,209	$ 679,216
Labor and health insurance fees	46,704	41,177
Pension costs	22,807	21,782
Directors’ remuneration	55,000	39,000
Other personnel expenses	44,118	40,914
	$ 917,838	$ 822,089
Depreciation (including investment property and right-of-use assets)	$ 174,847	$ 194,190
Amortization	$ 99,908	$ 91,196

Note:
1. As at December 31, 2025 and 2024, the Company had 469 and 468 employees, including 7 and 6 non-employee directors, respectively.
2. Average employee benefit expense in current year was $1,868; average employee benefit expense in previous year was $1,695.
3. Average employee’s salaries in current year was $1,622; average employee’s salaries in previous year was $1,470.
4. Adjustment of average employees’ salaries was 10.34%.
5. Refer to Note 6(25) C. for the Company’s salary and remuneration policy.

AI assistant

WPG — Audit Report / Information 2025

52368_rns_2026-05-13_8b5f0987-a771-429f-ac53-f2198fee43a7.pdf

Opinion

Basis for opinion

Key audit matters

Impairment assessment of investments accounted for under equity method

Description

How our audit addressed the matter

Valuation of investments accounted for under equity method

Description

Valuation of allowance for uncollectible accounts receivable - World Peace Industrial, Yosun Industrial, Silicon Application and Asian Information Technology (collectively referred herein as the "Subsidiaries")

Description

How our audit addressed the matter

Recognition of purchase discounts and allowances - Subsidiaries

Description

How our audit addressed the matter

Responsibilities of management and those charged with governance for financial statements

WPG HOLDINGS LIMITED

PARENT COMPANY ONLY BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

WPG HOLDINGS LIMITED

PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME

YEARS ENDED DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT EARNINGS PER SHARE DATA)

WPG HOLDINGS LIMITED

PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY

YEARS ENDED DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

4. SUMMARY OF MATERIAL ACCOUNTING POLICIES

(1) Compliance statement

(2) Basis of preparation

5. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY

6. DETAILS OF SIGNIFICANT ACCOUNTS

(10) Short-term notes and bills payable

(11) Bonds payable

(12) Long-term borrowings

(27) Earnings per share

(28) Supplemental cash flow information

11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

12. OTHERS

B. Risk management policies

13. SUPPLEMENTARY DISCLOSURES

(1) Significant transactions information

WPG Holdings Limited

Information on investees (excluding information on investments in Mainland china)

WPG HOLDINGS LIMITED

DETAILS OF CASH AND CASH EQUIVALENTS

DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

WPG HOLDINGS LIMITED

MOVEMENT SUMMARY OF INVESTMENTS ACCOUNTED FOR UNDER EQUITY METHOD

YEAR ENDED DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

WPG HOLDINGS LIMITED

STATEMENT OF BONDS PAYABLE

DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

WPG HOLDINGS LIMITED

DETAILS OF LONG-TERM BORROWINGS

DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

WPG HOLDINGS LIMITED

SUMMARY OF OPERATING COST

YEAR ENDED DECEMBER 31, 2025

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

WPG HOLDINGS LIMITED

SUMMARY OF EMPLOYEE BENEFIT EXPENSE, DEPRECIATION AND AMORTISATION

YEARS ENDED DECEMBER 31, 2025 AND 2024

(EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS)

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