Stock Code: 4994

==> picture [73 x 66] intentionally omitted <==

傳奇網路遊戲股份有限公司 X - L E G E N D E N T E R T A I N M E N T C O . , L T D .

General Shareholders' Meeting 2026

Parliamentary Manual (Translation)

Note to Readers

If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language version shall prevail.

D a t e : May 22, 2026

P l a c e : 15F., No.99, Fuxing N. Rd., Songshan Dist., Taipei City ( Primasia Conference Center )

I. Parliamentary Procedure ---------------------------------------------------------------------------	1
II. Agenda ----------------------------------------------------------------------------------------------	2
III. Reported Matters ----------------------------------------------------------------------------------	3
IV. Acknowledged Matters ---------------------------------------------------------------------------	8
V. Matters for Discussion ------------------------------------------------------------------------------	9
VI. Extemporary Motions ----------------------------------------------------------------------------	9
Attachment
1. External Auditor Report and Financial Statements of 2025 (including consolidated financial statements)---------------------------------------------------	10
2. Content for releasing the prohibition on the directors from participation in competitive busin	33
-------------------------------------------------------------------------------------------------------
Appendix
1. Articles of Incorporation ---------------------------------------------------------------------------	34
2. Rules of Procedure for Shareholders’ Meetings -------------------------------------------------	39
3. Information of Directors shareholding -------------------------------------------------------------	46

X-LEGEND Entertainment Co., Ltd. Parliamentary Procedure for 2026 General Shareholders' Meeting

I. Announcement of meeting

II. Opening remarks by chairman
III. Reported Matters
IV. Acknowledged Matters
V. Matters for Discussion

VI. Extemporary Motions

VII. Dissolution

X-LEGEND Entertainment Co., Ltd. Agenda for 2026 General Shareholders' Meeting

Date & Time of Meeting: Friday, May 22, 2026, 9:00A.M.

Place: 15F., No.99, Fuxing N. Rd., Songshan Dist., Taipei City

(Primasia Conference Center)

Convening method: Physical shareholders’ meeting

I. Announcement of meeting

(Report the attendance of shares represented by the attendees)

II. Opening remarks by chairman

III. Reported Matters

Business report of 2025.
Audit Committee’s review report of 2025.
Report for the distribution of remuneration of employee and directors of 2025.

IV. Acknowledged Matters

Proposal for Business Report and Financial Statements of 2025.
Proposal for Distribution of 2025 Profits.

V. Matters for Discussion

Motion for Cash distributed from capital surplus to shareholders.
Motion for Releasing the Non-complete Restrictions of the Company’s directors.
VI. Extemporary Motions

VII. Dissolution

Report Matters

1. Business Report of 2025.

Dear Shareholders: We greatly appreciate your attendance to the Company’s general shareholders’ meeting of 2026.

The X-LEGEND Entertainment Co., Ltd. generated the operating revenue totaling NT$1,185,241 thousand for the Group in 2025. Net Income was NT$129,794 thousand and Earnings Per Share was NT$1.96.

In the first half of 2025, X-LEGEND launched the self-developed global PC version of "GLORY DESTINY : REBORN". In the latter half of the year, we launched the Global version of the classic PC online games "Aura Kingdom: Eidolon Awakening" and "Tales of Wind Online", as well as the brandnew idle RPG mobile game "Pew Pew Slime". In addition, the launched online game IP, “Laplace”, which had authorized to the Chinese company, EJOY, for developing brand new Japanese healing style MMORPG mobile game, “Kingdom of The Wind” keep blowing up. Showing the supports and affirmation of X-LEGEND’s game quality from numerous players. The Company will keep continuing feedback the experience of development and operation to the game projects which are under development. Every launched online and mobile game and service provided contributes to domestic operating requisition points revenue reached NT$1,170,846 thousand and the royalty revenue from overseas reckoned NT$14,395 thousand.

The Company has been dedicated to researching, developing and promoting high-quality selfmade games for many years. Because of the support and care from domestic and foreign players, the Company has successively won many awards from renowned game portals, even overseas. In order to keep the Company's competitiveness in the market, all of the Company’s staff will be concentrated on controlling the Company’s domain in the international market and further enhancing the Company’s competitiveness to deal with the transformation of the games industry in the future. The Group’s staff will spare no effort to achieve the Group’s operating objectives. Meanwhile, we also hope that all of the shareholders can continue to encourage and instruct the management team.

Wish all of you

healthy and happiness.

X-LEGEND Entertainment Co., Ltd. Chairman: Chang Feng-Chi President: Chang Feng-Chi Chief Accountant: Lin Chia-An

(1) Results of implementation of business plan of 2025 (parent company only financial report)

esults of implementation of business plan of 2025 (parent company only financial report)	esults of implementation of business plan of 2025 (parent company only financial report)	esults of implementation of business plan of 2025 (parent company only financial report)	esults of implementation of business plan of 2025 (parent company only financial report)	esults of implementation of business plan of 2025 (parent company only financial report)
Unit: NTD thousand; %
Year Item	2024	2025	Increase (decrease) inamount	Variance %
Operatingrevenue,net	1,584,132	1,185,241	(398,891)	(25.18)
Gross profit	1,043,807	790,598	(253,209)	(24.26)
Operating expense	719,997	630,348	(89,649)	(12.45)
Operating profit	323,810	160,250	(163,560)	(50.51)
Income beforetax	367,882	151,039	(216,843)	(58.94)
Profit for theyear	317,591	129,794	(187,797)	(59.13)

(2) Implementation of budget of 2025

According to the Regulations Governing the Publication of Financial Forecasts of Public Companies, it is not necessary for the Company to prepare the financial forecasts. Therefore, no implementation of budget 2025 should be disclosed.

(3) Analysis of financial revenue and expenditure and profitability (parent company only financial report)

report)
	Year
		2024	2025
Items

Financial structure	Liabilities to assets(%)	24.63	29.85
	Long-term fund to property, plant and equipment(%)	65,813.21	46,072.03
Solvency	Current ratio(%)	370.11	366.00
	Quick ratio(%)	369.14	363.81
	Multiple of interestprotection(%)	35,712.97	26,598.07
Profitability	ROA(%)	19.39	8.45
	ROE(%)	26.51	11.55
	Pre-taxprofit topaid-in capital	55.41	22.75
	Profit margin(%)	20.04	10.95
	EPS(NT$) (Note 1)	4.78	1.96

Note 1: Based on the shares under weighted average method upon retroactive adjustment.

(4) Status of R&D (parent company only financial report)

The Company has been dedicated to the R&D of high-quality locally-made online games and worked hard to recruit and train professional R&D personnel. In 2025, the R&D expenses invested by the Company totaled NT$270,700 thousand, accounting for 42.94% of the entire operating expenses and representing the Company’s attention about R&D of games.

(5) Operating policies and important production and marketing policies in 2026
A. Invest in innovative research and development to explore diversified game genres. Evaluate cross-industry cooperation or IP collaboration to expand the consumer base and product potential through both online and offline events, enhancing and strengthening player community engagement.
B. Deepen global market presence by establishing a professional brand focused on high-quality service. Aim to provide comprehensive consulting services to consumers while leveraging AI assistants to improve service quality and efficiency based on consumer characteristics.
C. Use global cross-border localized operations and marketing capabilities to actively expand and deepen overseas markets to increase the global market share of our product.

(6) Expected sale volume and basis thereof

The Company’s operating revenue consists of revenue from the online game requisition points, mobile game requisition credit points, royalty and revenue from service. According to the Regulations Governing the Publication of Financial Forecasts of Public Companies, it is not necessary for the Company to prepare the 2026 financial forecasts. Therefore, no financial forecasts should be disclosed.

(7) Future development strategy

A. Continue developing game types of international topics and IP

By taking care of creativity and reality, the Company will develop various games consisting of novel elements and update the contents of games rapidly. Meanwhile, the Company will apply the next-generation 3D engine with enhanced function for advanced animation technology and game technology to enhance. The Company is now researching and developing, and engaging in pilot run of the same in order to create new game types. The Company has expanded into the mobile games market. As of the end of 2025, our active product lineup covers both PC and mobile gaming markets, including 18 self-developed games and 2 licensed mobile games. The Company not only combined the IP of well-known online games that have been successfully developed with hand-to-hand games to create multiple values. The Company will grant IP to developers which have high skills of R&D to develop games, aggressively invested in developing diverse product to attract different types of customers to join the game, to increase the capacity of adhesiveness by keeping the supports of existing players.

B. Expand the operation of gaming community and build a brand image of high-quality of service.

The story, characters and fighting system in a locally-made game are mostly original elements. Therefore, such game generally carries higher autonomy about creation of popular marketing points. By creating a talking point, upgrading players’ interaction and enhancing the social coherence, the Company enables the game to be a very important cycle of the players’ daily life and entertainment. The Company will also organize various activities from time to time in an attempt to read players’ thoughts. Further, by the intensive integration of the R&D team and operation end, the Company consolidates players’ expectations toward games and maintains the players’ adhesion and return to the games, boosting the visibility of the Company's product in order to create the game brand with leadership and reputation reckoned by players.

C. Stabilize existing overseas operating markets and develop business locations in the International market vigorously.

Our company is listed in many countries, and our self-developed products are targeted at gamers worldwide. In the face of mature markets such as Japan, Korea, Europe, and America, we leverage our in-house advantages to adapt quickly to the preferences of each country. Simultaneously, we actively explore emerging potential markets, leveraging the synergy between research and operation to make X-LEGEND game amazing all over the world.

D. Cultivate talents in operations and R&D.

We are committed to cultivating talents in product operations and game technology R&D who can respond to the trends of the times and maintain innovative thinking. Simultaneously, we aim to expand the Company's international perspective and sustain competitiveness to attract more talents with excellent technical skills and creativity to join us.

(8) Effect of external competition, legal environment and overall business environment
A. Effect of external competition and overall business environment

Given the small national land and limited population size, growth scale in the games market is restricted in the territories of Taiwan. Besides, multiple suppliers in the same trade make the intensive competition in the online games market. If the Company fails to release new games rapidly to keep attracting players, it will be difficult for the Company to expand its operating scale and its business development might be limited therefore.

The main business of the Company is to continue to launch new self-made game products every year, and to continuously update old games to prolong their lifespan, so as to expand the scale of domestic operations. Actively expand overseas markets and increase overall overseas revenue, such as Japan, China, Southeast Asia, Europe and the United States, in order to grasp the pulse of the global market and increase market competition niches.

B. Effect of legal environment

The Company’s operation complies with the domestic and foreign laws and regulations. The Company will also keep watching the development in domestic and foreign policies and changes of laws and regulations, and designate professional personnel to attend internal and external training programs from time to time, in order to deal with the transformation in domestic and foreign politic and economic conditions. Therefore, the changes of domestic and foreign important policies and laws would not render material effect to the Company’s finance and business.

Chairman: Chang Feng-Chi

President: Chang Feng-Chi

Chief Accountant: Lin Chia-An

2. Audit Committee’s review report of 2025.

X-LEGEND Entertainment Co., Ltd.

Audit Committee’s Review Report

The Board of Directors has prepared and submitted to the undersigned, Audit Committee of X- LEGEND Entertainment, Limited 2025 Business Report, Financial Statements (including individual and consolidated financial statements) and Dividend Distribution proposal. The Financial Statements have been duly audited by Certified Public Accountants Lee Hsiu-Ling and Huang Chin-Lien of PwC Taiwan, and an audit report has been issued.

The above Business Report, Financial Statements and Dividend Distribution proposal have been examined and determined to be correct and accurate by the undersigned. This Report is duly submitted in accordance with Securities and Exchange Law and the Company Law.

To:

The 2026 General Shareholders' Meeting of X-LEGEND Entertainment Co., Ltd.

The Audit Committee, Chairman: Pan Chien-Wei

Date: March 4, 2026

3. Report for the distribution of remuneration of employee and directors of 2025.

Note: In accordance with the Company's Articles of Incorporation, the Board of Directors has allocated 6% of 2025 fiscal year’s earnings for employee compensation, totaling NT$9,702,714, and 0.6% for director compensation, totaling NT$970,271, all shall be distributed in the form of cash, which is consistent with the amount recognized in the 2025 annual financial report.

Acknowledged Matters

1st Motion: (submitted by the board of directors)

Motion: Proposal for Business Report and Financial Statements of 2025 is submitted for recognition. Note: 1. The Company's parent company only financial statements and consolidated financial statements of 2025 have been audited by Lee Hsiu-Ling and Huang Chin-Lien, CPAs of PwC Taiwan. The business report has also been reviewed by the audit committee.
For the business report, please see Pages 3 to 6 of the Manual. For the external auditor report and said financial statements, please see Pages 10 to 32 of the Manual, Attachment 1.

Resolution:

2nd Motion: (submitted by the board of directors)

Motion: Proposal for Distribution of 2025 Profits is submitted for recognition. Note: 1. The Company's distribution of 2025 profits:

X-LEGEND Entertainment Co., Ltd.

Distribution of Profits

2025

Unit: NTD

Distribution of Profits 2025	Unit:NTD
Item	Amount
Undistributed retained earnings, beginning of 2025 Add: Retained earnings adjustment of 2025 (Note 1) Undistributed retained earnings upon adjustment Add: Net profit after tax of 2025 Less: Provision of 10% Legal reserve Distributable retained earnings Less: Shareholder dividend-Cash($1.76 per share) Undistributed retained earnings,ending	178,520 311,278
	489,798 129,793,945 ( 13,010,522)
	117,273,221 ( 116,834,784)
	438,437
Note 1: Adjusting the Actuarial gains and losses of defined benefit plan was in 2025. Chairman: Managerial Officer: Chang Fong-Chi Chang Fong-Chi	NT$311,278 due to the accounting matters Chief Accountant: Lin Chia-An

The cash dividend is calculated to the dollar according to the distribution ratio, rounded down below the dollar, the total amount that are less than one dollar, the decimal number is adjusted from the largest to the smallest and the account number is adjusted from the front to the back, until it meets the total cash dividend distribution. After the general shareholder’s meeting is approved, the Chairman is authorized to set the dividend base date and payment date and other related matters.
In the future, if the Company’s share capital affects the number of shares outstanding cause the shareholder’s dividend rate changes and needs to be revised, it is proposed to request the general shareholder’s meeting to authorize the Chairman to handle it with full authority.

Resolution:

Matters for Discussion

1st Motion: (submitted by the board of directors)

Motion: Motion for Cash distributed from capital surplus to shareholders. Please proceed to discuss. Note: 1. The Company intends to issue ordinary shares at a premium exceeding the face value in accordance with Article 241 of the Company Act, with a capital surplus of NT$82,315,416. According to the shareholder register and the number of shares held, the Company plans to distribute NT$1.24 in cash per share to each shareholder listed on the distribution record date, with a total of 66,383,400 shares outstanding as of December 31, 2025.
The cash distributed from capital surplus is calculated to the dollar according to the distribution ratio, rounded down below the dollar, the total amount that are less than one dollar, the decimal number is adjusted from the largest to the smallest and the account number is adjusted from the front to the back, until it meets the total cash distributed from capital surplus. After the general shareholder’s meeting is approved, the Chairman is authorized to set the distribution base date and payment date and other related matters.
In the future, if the Company’s share capital affects the number of shares outstanding cause the shareholder’s distribution rate changes and needs to be revised, it is proposed to request the general shareholder’s meeting to authorize the Chairman to handle it with full authority.

Resolution:

2st Motion: (submitted by the board of directors)

Motion: Motion for releasing the non-complete restrictions of the directors. Please proceed to discuss. Note: 1. According to Article 209 of the Company Law, “A director who does anything for himself or on behalf of another person that is within the scope of the company's business, shall explain to the meeting of shareholders the essential contents of such an act and secure its approval”.
To rely on the technique and relevant experience of the directors, the Company submit to the General Meeting of Shareholders for approval in accordance with the law to release the prohibition on the directors in competitive business.
Content for releasing the prohibition on the directors from participation in competitive business, please see Page 33 of the Manual, Attachment 2.
Resolution:

Extemporary Motions

Dissolution

Attachment 1

INDEPENDENT AUDITORS’ REPORT TRANSLATED FROM CHINESE

To the Board of Directors and Shareholders of X-Legend Entertainment Co., Ltd.

Opinion

We have audited the accompanying balance sheets of X-Legend Entertainment Co., Ltd. (the “Company”) as at December 31, 2025 and 2024, and the related 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 report of other auditors, the accompanying 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 Accountant in the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Attachment 1

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 financial statements as a whole and, in forming our opinion thereon, we do not provide a separate opinion on these matters.

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

Accuracy of game requisition points revenue recognition

Description

Please refer to Note 4(22) for accounting policy on revenue recognition, Note 5 for accounting estimates in relation to revenue recognition, and Note 6(14) for details of operating revenue.

The Company’s operating income is mainly consisting of game requisition points revenue and royalties. Game requisition points revenue amounted to NT$1,170,846 thousand for the year ended December 31, 2025, constituting 99% of operating income. The game players add stored-value points through sales channel and consume the stored-value points when playing the game. The Company recognises revenue based on the point consumption reports generated from the data collection system. Due to the large number of game players, the single transaction amount is small, the volume of transactions is high, game virtual items are recogised as point revenue in instalment during the player’s duration and point revenue recognition highly relied on the revenue statement generated from the system, which affects the accuracy of point revenue, we determined the accuracy of game requisition points revenue recognition as a key audit matter.

Attachment 1

How our audit addressed the matter

We performed the following audit procedures in respect of the above key audit matter:

Obtained an understanding of the Company’s operation and industry, evaluated the reasonableness of recognition policy on game requisition points revenue and related internal control, and confirmed that these were consistently applied in the financial statements.
Obtained an understanding of storing value to games and converting stored-value points as well as to assess and test the related internal controls, which includes sample testing the system program, which is in order to check whether the additions and changes in the system program are approved by the competent management, sample testing the consistency between points consuming reports and points consuming records which are obtained from data collection systems, as well as the accuracy of value calculation for converting and consuming points.
Verified the accuracy of statements calculating for game point revenue, including sample testing the consistency of points consumption records in the revenue reports with points consumption reports and the consistency of revenue recognized with revenue statement.

Responsibilities of management and those charged with governance for the financial statements

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

Attachment 1

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 the audit committee, are responsible for overseeing the Company’s financial reporting process.

Auditor’s responsibilities for the audit of the financial statements

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

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

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Attachment 1

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors’ report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
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.

Attachment 1

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

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the 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.

Lee, Hsiu-Ling

[Huang, Chin-Lien ]

For and on behalf of PricewaterhouseCoopers, Taiwan March 4, 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 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.

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

Assets	December31,2025 AMOUNT % `$` `1,051,857` `72` `119,131` `8` `1,007` `-` `12,073` `1` `7,140` `1` `1,191,208` `82` `80,005` `6` `2,457` `-` `147,566` `10` `3,408` `-` `980` `-` `31,829` `2` `266,245` `18` `$` `1,457,453` `100`	December31,2024	December31,2024
	AMOUNT `$` `1,051,857` `119,131` `1,007` `12,073` `7,140` `1,191,208` `80,005` `2,457` `147,566` `3,408` `980` `31,829` `266,245` `$` `1,457,453`	AMOUNT `$` `1,298,901` `138,102` `19,691` `15,701` `3,866` `1,476,261` `85,681` `1,862` `26,286` `3,912` `-` `30,307` `148,048` `$` `1,624,309`	%
Current assets 1100 Cash and cash equivalents 1170 Accounts receivable, net 1200 Other receivables 1220 Current income tax assets 1410 Prepayments 11XX Current Assets Non-current assets 1550 Investments accounted for using equity method 1600 Property, plant and equipment, net 1755 Right-of-use assets 1780 Intangible assets, net 1840 Deferred income tax assets 1900 Other non-current assets 15XX Non-current assets 1XXX Total assets			`80` `9` `1` `1` `-`
			`91`
			`5` `-` `2` `-` `-` `2`
			`9`
			`100`

(Continued)

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

Liabilities and Equity	December31,2025 AMOUNT % `$` `126,670` `9` `55,505` `4` `105,724` `7` `36` `-` `-` `-` `35,704` `2` `1,824` `-` `325,463` `22` `-` `-` `478` `-` `109,126` `8` `109,604` `8` `435,067` `30` `663,834` `45` `117,285` `8` `110,904` `8` `-` `-` `130,285` `9` `78` `-` `1,022,386` `70` `$` `1,457,453` `100`	December31,2024	December31,2024
	AMOUNT `$` `126,670` `55,505` `105,724` `36` `-` `35,704` `1,824` `325,463` `-` `478` `109,126` `109,604` `435,067` `663,834` `117,285` `110,904` `-` `130,285` `78` `1,022,386` `$` `1,457,453`	AMOUNT `$` `155,569` `50,068` `124,715` `41` `35,051` `31,611` `1,812` `398,867` `289` `964` `-` `1,253` `400,120` `663,834` `157,115` `79,090` `419` `323,661` `70` `1,224,189` `$` `1,624,309`	%
Current liabilities 2130 Current contract liabilities 2170 Accounts payable 2200 Other payables 2220 Other payables to related parties 2230 Current tax liabilities 2280 Current lease liabilities 2300 Other current liabilities 21XX Current Liabilities Non-current liabilities 2527 Non-current contract liabilities 2570 Deferred income tax liabilities 2580 Non-current lease liabilities 25XX Non-current liabilities 2XXX Total Liabilities Equity Share capital 3110 Share capital - common stock Capital surplus 3200 Capital surplus Retained earnings 3310 Legal reserve 3320 Special reserve 3350 Retained earnings Other equity interest 3400 Other equity interest 3XXX Total equity Significant contingent liabilities and unrecognised contract commitments Significant events after the balance sheet date 3X2X Total liabilities and equity			`10` `3` `8` `-` `2` `2` `-`
			`25`
			`-` `-` `-`
			`-`
			`25`
			`41` `9` `5` `-` `20` `-`
			`75`
			`100`

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

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. 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 amount)

Items YearendedDecember31
2025
2024
Notes
AMOUNT
%
AMOUNT
%
6(14)
$
1,185,241
100
$
1,584,132
100
6(18)
(
394,643 ) (
33) (
540,325) (
34)
790,598
67
1,043,807
66
6(18)(19) and 7
(
243,991 ) (
20) (
310,470) (
20)
(
115,796 ) (
10) (
126,791) (
8)
(
270,700 ) (
23) (
282,896) (
17)
12(2)
139
-
160
-
(
630,348 ) (
53) (
719,997) (
45)
160,250
14
323,810
21
6(15)
19,688
2
21,562
1
6(16)
2,764
-
17,857
2
6(17)
(
25,409 ) (
2)
5,974
-
6(5)
(
570 )
- (
1,033)
-
6(3)
(
5,684 ) (
1) (
288)
-
(
9,211 ) (
1)
44,072
3
151,039
13
367,882
24
6(20)
(
21,245 ) (
2) (
50,291) (
4)
$
129,794
11
$
317,591
20
6(10)
$
389
-
$
688
-
6(20)
(
77 )
- (
138)
-
312
-
550
-
6(3)
8
-
489
-
$
320
-
$
1,039
-
$
130,114
11
$
318,630
20
6(21)
$
1.96
$
4.78
6(21)
$
1.95
$
4.77

4000
Operating revenue
5000
Operating costs
5900
Gross profit
Operating expenses
6100
Selling expenses
6200
General and administrative expenses
6300
Research and development expenses
6450
Expected credit impairment gain
6000
Total operating expenses
6900
Operating profit
Non-operating income and expenses
7100
Interest income
7010
Other income
7020
Other gains and losses
7050
Finance costs
7070
Share of profit of subsidiaries,
associates and joint ventures
accounted for using equity method,
net
7000
Total non-operating income and
expenses
7900
Profit before income tax
7950
Income tax expense
8200
Profit for the year
Other comprehensive income (loss)
Components of other comprehensive
income (loss) that will not be
reclassified to profit or loss
8311
Remeasurement of defined benefit
plan
8349
Income tax related to components of
other comprehensive loss that will
not be reclassified to profit or loss
8310
Components of other
comprehensive income that will
not be reclassified to profit or loss
Components of other comprehensive
income that will be reclassified to
profit or loss
8380
Share of other comprehensive
income of associates and joint
ventures accounted for using equity
method, components of other
comprehensive income that will be
reclassified to profit or loss
8300
Other comprehensive income for the
year, net of income tax
8500
Total comprehensive income for the
year
Earnings per share
9750
Basic
9850
Diluted

Items	YearendedDecember31 2025 2024 Notes AMOUNT % AMOUNT % 6(14) `$` `1,185,241` `100` `$` `1,584,132` `100` 6(18) `(` `394,643 ) (` `33) (` `540,325) (` `34)` `790,598` `67` `1,043,807` `66` 6(18)(19) and 7 `(` `243,991 ) (` `20) (` `310,470) (` `20)` `(` `115,796 ) (` `10) (` `126,791) (` `8)` `(` `270,700 ) (` `23) (` `282,896) (` `17)` 12(2) `139` `-` `160` `-` `(` `630,348 ) (` `53) (` `719,997) (` `45)` `160,250` `14` `323,810` `21` 6(15) `19,688` `2` `21,562` `1` 6(16) `2,764` `-` `17,857` `2` 6(17) `(` `25,409 ) (` `2)` `5,974` `-` 6(5) `(` `570 )` `- (` `1,033)` `-` 6(3) `(` `5,684 ) (` `1) (` `288)` `-` `(` `9,211 ) (` `1)` `44,072` `3` `151,039` `13` `367,882` `24` 6(20) `(` `21,245 ) (` `2) (` `50,291) (` `4)` `$` `129,794` `11` `$` `317,591` `20` 6(10) `$` `389` `-` `$` `688` `-` 6(20) `(` `77 )` `- (` `138)` `-` `312` `-` `550` `-` 6(3) `8` `-` `489` `-` `$` `320` `-` `$` `1,039` `-` `$` `130,114` `11` `$` `318,630` `20` 6(21) `$` `1.96` `$` `4.78` 6(21) `$` `1.95` `$` `4.77`
4000 Operating revenue 5000 Operating costs 5900 Gross profit Operating expenses 6100 Selling expenses 6200 General and administrative expenses 6300 Research and development expenses 6450 Expected credit impairment gain 6000 Total operating expenses 6900 Operating profit Non-operating income and expenses 7100 Interest income 7010 Other income 7020 Other gains and losses 7050 Finance costs 7070 Share of profit of subsidiaries, associates and joint ventures accounted for using equity method, net 7000 Total non-operating income and expenses 7900 Profit before income tax 7950 Income tax expense 8200 Profit for the year Other comprehensive income (loss) Components of other comprehensive income (loss) that will not be reclassified to profit or loss 8311 Remeasurement of defined benefit plan 8349 Income tax related to components of other comprehensive loss that will not be reclassified to profit or loss 8310 Components of other comprehensive income that will not be reclassified to profit or loss Components of other comprehensive income that will be reclassified to profit or loss 8380 Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss 8300 Other comprehensive income for the year, net of income tax 8500 Total comprehensive income for the year Earnings per share 9750 Basic 9850 Diluted

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

										Total equity		`$ 1,171,093`	`317,591`	`1,039`	`318,630`			`-`	`-`	`152,682)`	`112,852)`	`$ 1,224,189`		`$ 1,224,189`	`129,794`	`320`	`130,114`		`-`	`-`	`292,087)`	`39,830)`	`$ 1,022,386`
																				`(`	`(`										`(`	`(`
					Financial	statements	translation	differences of	foreign	operations		`($` `419)`	`-`	`489`	`489`			`-`	`-`	`-`	`-`	`$` `70`		`$` `70`	`-`	`8`	`8`		`-`	`-`	`-`	`-`	`$` `78`	Attachment 1
X-LEGEND ENTERTAINMENT CO., LTD.	PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY	YEARS ENDED DECEMBER 31, 2025 AND 2024	(Expressed in thousands of New Taiwan dollars)	Retained Earnings				Unappropriated	Share capital - Additional paid- retained	Notes common stock in capital Legal reserve Special reserve earnings		`$` `663,834` `$` `269,967` `$` `63,460` `$` `340` `$` `173,911`	`-` `-` `-` `-` `317,591`	6(3) `-` `-` `-` `-` `550`	`-` `-` `-` `-` `318,141`		6(13) `-` `-` `15,630` `-` `(` `15,630)`		6(13) `-` `-` `-` `79` `(` `79)`	6(13) `-` `-` `-` `-` `(` `152,682)`	6(13) `-` `(` `112,852` `)` `-` `-` `-`	`$` `663,834` `$` `157,115` `$` `79,090` `$` `419` `$` `323,661`		`$` `663,834` `$` `157,115` `$` `79,090` `$` `419` `$` `323,661`	`-` `-` `-` `-` `129,794`	6(3) `-` `-` `-` `-` `312`	`-` `-` `-` `-` `130,106`		6(13) `-` `-` `31,814` `-` `(` `31,814)`	6(13) `-` `-` `-` `(` `419)` `419`	6(13) `-` `-` `-` `-` `(` `292,087)`	6(13) `-` `(` `39,830` `)` `-` `-` `-`	`$` `663,834` `$` `117,285` `$` `110,904` `$` `-` `$` `130,285`	The accompanying notes are an integral part of these parent company only financial statements.
											Year ended December 31, 2024	Balance at January 1, 2024	Profit for the year	Other comprehensive income for the year	Total comprehensive income	Appropriations of 2023 earnings	Legal reserve		Special reserve	Cash dividends to shareholders	Cash dividends from capital surplus	Balance at December 31, 2024	Year ended December 31, 2025	Balance at January 1, 2025	Profit for the year	Other comprehensive income	Total comprehensive income	Appropriations of 2024 earnings	Legal reserve	Reversal of special reserve	Cash dividends to shareholders	Cash dividends from capital surplus	Balance at December 31, 2025
														19

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

CASH FLOWS FROM OPERATING ACTIVITIES
Profit before tax
Adjustments
Adjustments to reconcile profit (loss)
Depreciation expense

Amortisation expense

Expected credit impairment loss (gain)

Interest expense

Interest income

Share of loss (profit) of subsidiaries, associates and
joint ventures accounted for using equity method

Impairment loss on non-financial assets

Changes in operating assets and liabilities
Changes in operating assets
Accounts receivable
Other receivables
Prepayments
Other non-current assets
Changes in operating liabilities
Current contract liabilities
Accounts payable
Other payables
Other payables to related parties
Other current liabilities
Cash inflow generated from operations
Interest received
Interest paid

Dividends paid

Income taxes paid
Net cash flows (used in) from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of property, plant and equipment

Acquisition of intangible assets

Decrease in other non-current assets
Net cash flows used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of principal portion of lease liabilities
Net cash flows used in financing activities
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year Year ended December 31
Notes
2025
2024
$
151,039 $
367,882
6(4)(5)(18)
30,484
34,476
6(6)(18)
6,539
6,101
12(2)
(
139 ) (
160 )
6(5)
570
1,033
6(15)
(
19,688 ) (
21,562 )
6(3)
5,684
288
6(6)(7)(17)
-
1,533
19,110
58,144
18,518 (
15,047 )
(
3,067 )
5,722
234
284
(
29,188 ) (
12,208 )
5,437 (
73,585 )
(
18,991 )
4,166
(
5 ) (
1 )
12 (
2,139 )
166,549
354,927
19,854
22,154
6(5)
(
570 ) (
1,033 )
6(13)
(
331,917 ) (
265,534 )
(
54,211 ) (
8,769 )
(
200,295 )
101,745
6(22)
(
1,653 ) (
1,091 )
6(22)
(
6,035 ) (
6,543 )
(
1,574 )
2,291
(
9,262 ) (
5,343 )
(
37,487 ) (
39,055 )
(
37,487 ) (
39,055 )
(
247,044 )
57,347
1,298,901
1,241,554
$
1,051,857 $
1,298,901

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

Attachment 1

INDEPENDENT AUDITORS’ REPORT TRANSLATED FROM CHINESE

To the Board of Directors and Shareholders of X-Legend Entertainment Co., Ltd.

Opinion

We have audited the accompanying consolidated balance sheets of X-Legend Entertainment Co., Ltd. and subsidiaries (the “Group”) as at December 31, 2025 and 2024, and the related consolidated statements of comprehensive income, of changes in equity and of cash flows for the years then ended, and notes to the consolidated financial statements, including a summary of material accounting policies.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Group as at December 31, 2025 and 2024, and its consolidated financial performance and its consolidated cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations, and SIC Interpretations that came into effect as endorsed by the Financial Supervisory Commission.

Basis for opinion

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

Attachment 1

Key audit matters

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

Key audit matters for the Group’s 2025 consolidated financial statements are stated as follows:

Accuracy of game requisition points revenue recognition

Description

Please refer to Note 4(23) for accounting policy on revenue recognition, Note 5 for accounting estimates in relation to revenue recognition, and Note 6(14) for details of operating revenue.

The Group’s operating income is mainly consisting of game requisition points revenue and royalties. Game requisition points revenue amounted to NT$1,170,846 thousand for the year ended December 31, 2025, constituting 99% of consolidated operating income, having a significant impact on the consolidated financial statements. The game players add stored-value points through sales channel and consume the stored-value points when playing the game. The Group recognises revenue based on the point consumption reports generated from the data collection system. Due to the large number of game players, the single transaction amount is small, the volume of transactions is high, game virtual items are recogised as point revenue in instalments during the player’s duration and point revenue recognition highly relied on the revenue statement generated from the system, which affects the accuracy of point revenue, we determined the accuracy of game requisition points revenue recognition as a key audit matter.

Attachment 1

How our audit addressed the matter

We performed the following audit procedures in respect of the above key audit matter:

Obtained an understanding of the Group’s operation and industry, evaluated the reasonableness of recognition policy on game revenue, and related internal control.
Obtained an understanding of storing value to games and converting stored-value points as well as to assess and test the related internal controls, which includes sample testing the system program, which is in order to check whether the additions and changes in the system program are approved by the competent management, sample testing the consistency between points consuming reports and points consuming records which are obtained from data collection systems, as well as the accuracy of value calculation for converting and consuming points.
Verified the accuracy of statements calculating for game point revenue, including sample testing the consistency of points consumption records in the revenue reports with points consumption reports and the consistency of revenue recognized with revenue statement.

Other matter-Parent company only financial statements

We have audited and expressed an unqualified opinion on the parent company only financial statements of X-Legend Entertainment Co., Ltd. as of and for the years ended December 31, 2025 and 2024.

Attachment 1

Responsibilities of management and those charged with governance for the consolidated financial statements

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

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

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

Attachment 1

Auditors’ responsibilities for the audit of the consolidated financial statements

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

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

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

Attachment 1

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

Attachment 1

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

Lee, Hsiu-Ling

[Huang, Chin-Lien ]

For and on behalf of PricewaterhouseCoopers, Taiwan March 4, 2026

The accompanying consolidated 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 consolidated 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.

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

Assets	December31,2025 AMOUNT % `$` `1,052,033` `72` `119,131` `8` `1,037` `-` `12,073` `1` `7,149` `1` `1,191,423` `82` `79,769` `6` `2,457` `-` `147,566` `10` `3,408` `-` `980` `-` `31,850` `2` `266,030` `18` `$` `1,457,453` `100`	December31,2024	December31,2024
	AMOUNT `$` `1,052,033` `119,131` `1,037` `12,073` `7,149` `1,191,423` `79,769` `2,457` `147,566` `3,408` `980` `31,850` `266,030` `$` `1,457,453`	AMOUNT `$` `1,299,074` `138,102` `19,722` `15,701` `3,875` `1,476,474` `85,443` `1,862` `26,286` `3,912` `-` `30,330` `147,833` `$` `1,624,307`	%
Current assets 1100 Cash and cash equivalents 1170 Accounts receivable, net 1200 Other receivables 1220 Current income tax assets 1410 Prepayments 11XX Current assets Non-current assets 1550 Investments accounted for using equity method 1600 Property, plant and equipment, net 1755 Right-of-use assets 1780 Intangible assets, net 1840 Deferred income tax assets 1900 Other non-current assets 15XX Non-current assets 1XXX Total assets			`80` `9` `1` `1` `-`
			`91`
			`5` `-` `2` `-` `-` `2`
			`9`
			`100`

(Continued)

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

Liabilities and Equity	December31,2025 AMOUNT % `$` `126,670` `9` `55,505` `4` `105,736` `7` `24` `-` `35,704` `2` `1,824` `-` `325,463` `22` `-` `-` `478` `-` `109,126` `8` `109,604` `8` `435,067` `30` `663,834` `45` `117,285` `8` `110,904` `8` `-` `-` `130,285` `9` `78` `-` `1,022,386` `70` `1,022,386` `70` `$` `1,457,453` `100`	December31,2024	December31,2024
	AMOUNT `$` `126,670` `55,505` `105,736` `24` `35,704` `1,824` `325,463` `-` `478` `109,126` `109,604` `435,067` `663,834` `117,285` `110,904` `-` `130,285` `78` `1,022,386` `1,022,386` `$` `1,457,453`	AMOUNT `$` `155,569` `50,068` `124,729` `35,076` `31,611` `1,812` `398,865` `289` `964` `-` `1,253` `400,118` `663,834` `157,115` `79,090` `419` `323,661` `70` `1,224,189` `1,224,189` `$` `1,624,307`	%
Current liabilities 2130 Current contract liabilities 2170 Accounts payable 2200 Other payables 2230 Current income tax liabilities 2280 Current lease liabilities 2300 Other current liabilities 21XX Current liabilities Non-current liabilities 2527 Non-current contract liabilities 2570 Deferred income tax liabilities 2580 Non-current lease liabilities 25XX Non-current liabilities 2XXX Total liabilities Equity attributable to owners of parent Share capital 3110 Share capital - common stock Capital surplus 3200 Capital surplus Retained earnings 3310 Legal reserve 3320 Special reserve 3350 Retained earnings Other equity interest 3400 Other equity interest 31XX Equity attributable to owners of the parent 3XXX Total equity Significant contingent liabilities and unrecognised contract commitments Significant events after the balance sheet date 3X2X Total liabilities and equity			`10` `3` `8` `2` `2` `-`
			`25`
			`-` `-` `-`
			`-`
			`25`
			`41` `9` `5` `-` `20` `-`
			`75`
			`75`
			`100`

The accompanying notes are an integral part of these consolidated financial statements.

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME YEARS ENDED DECEMBER 31, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars, except earnings per share amounts)

Items YearendedDecember31
2025
2024
Notes
AMOUNT
%
AMOUNT
%
6(14)
$
1,185,241
100
$
1,584,132
100
6(18)
(
394,643 ) (
33) (
540,325) (
34)
790,598
67
1,043,807
66
6(18)(19)
(
243,991 ) (
20) (
310,470) (
20)
(
115,760 ) (
10) (
126,758) (
8)
(
270,700 ) (
23) (
282,896) (
17)
12(2)
139
-
160
-
(
630,312 ) (
53) (
719,964) (
45)
160,286
14
323,843
21
6(15)
19,690
2
21,562
1
6(16)
2,764
-
17,857
1
6(17)
(
25,413 ) (
2)
5,975
-
6(5)
(
570 )
-
(
1,033)
-
6(3)
(
5,693 ) (
1) (
297)
-
(
9,222 ) (
1)
44,064
2
151,064
13
367,907
23
6(20)
(
21,270 ) (
2) (
50,316) (
3)
$
129,794
11
$
317,591
20
6(10)
$
389
-
$
688
-
6(20)
(
77 )
-
(
138)
-
312
-
550
-
(
11 )
-
(
8)
-
6(3)
19
-
497
-
8
-
489
-
$
320
-
$
1,039
-
$
130,114
11
$
318,630
20
$
129,794
11
$
317,591
20
$
130,114
11
$
318,630
20
6(21)
$
1.96
$
4.78
6(21)
$
1.95
$
4.77

4000
Operating revenue
5000
Operating costs
5900
Gross profit
Operating expenses
6100
Selling expenses
6200
General and administrative expenses
6300
Research and development expenses
6450
Expected credit impairment gain
6000
Total operating expenses
6900
Operating profit
Non-operating income and expenses
7100
Interest income
7010
Other income
7020
Other gains and losses
7050
Finance costs
7060
Share of loss of associates and joint
ventures accounted for using equity
method
7000
Total non-operating income and
expenses
7900
Profit before income tax
7950
Income tax expense
8200
Profit for the year
Other comprehensive income (loss)
Components of other comprehensive
income (loss) that will not be reclassified
to profit or loss
8311
Remeasurement of defined benefit plan
8349
Income tax related to components of
other comprehensive income that will not
be reclassified to profit or loss
8310
Components of other comprehensive
income that will not be reclassified to
profit or loss
Components of other comprehensive
income that will be reclassified to profit
or loss
8361
Financial statements translation
differences of foreign operations
8370
Share of other comprehensive income of
associates and joint ventures accounted
for using equity method, components of
other comprehensive income that will be
reclassified to profit or loss
8360
Components of other comprehensive
income that will be reclassified to
profit or loss
8300
Other comprehensive income for the year,
net of income tax
8500
Total comprehensive income for the year
Profit attributable to:
8610
Owners of the parent
Comprehensive income attributable to:
8710
Owners of the parent
Earnings per share
9750
Basic
9850
Diluted

Items	YearendedDecember31 2025 2024 Notes AMOUNT % AMOUNT % 6(14) `$` `1,185,241` `100` `$` `1,584,132` `100` 6(18) `(` `394,643 ) (` `33) (` `540,325) (` `34)` `790,598` `67` `1,043,807` `66` 6(18)(19) `(` `243,991 ) (` `20) (` `310,470) (` `20)` `(` `115,760 ) (` `10) (` `126,758) (` `8)` `(` `270,700 ) (` `23) (` `282,896) (` `17)` 12(2) `139` `-` `160` `-` `(` `630,312 ) (` `53) (` `719,964) (` `45)` `160,286` `14` `323,843` `21` 6(15) `19,690` `2` `21,562` `1` 6(16) `2,764` `-` `17,857` `1` 6(17) `(` `25,413 ) (` `2)` `5,975` `-` 6(5) `(` `570 )` `-` `(` `1,033)` `-` 6(3) `(` `5,693 ) (` `1) (` `297)` `-` `(` `9,222 ) (` `1)` `44,064` `2` `151,064` `13` `367,907` `23` 6(20) `(` `21,270 ) (` `2) (` `50,316) (` `3)` `$` `129,794` `11` `$` `317,591` `20` 6(10) `$` `389` `-` `$` `688` `-` 6(20) `(` `77 )` `-` `(` `138)` `-` `312` `-` `550` `-` `(` `11 )` `-` `(` `8)` `-` 6(3) `19` `-` `497` `-` `8` `-` `489` `-` `$` `320` `-` `$` `1,039` `-` `$` `130,114` `11` `$` `318,630` `20` `$` `129,794` `11` `$` `317,591` `20` `$` `130,114` `11` `$` `318,630` `20` 6(21) `$` `1.96` `$` `4.78` 6(21) `$` `1.95` `$` `4.77`
4000 Operating revenue 5000 Operating costs 5900 Gross profit Operating expenses 6100 Selling expenses 6200 General and administrative expenses 6300 Research and development expenses 6450 Expected credit impairment gain 6000 Total operating expenses 6900 Operating profit Non-operating income and expenses 7100 Interest income 7010 Other income 7020 Other gains and losses 7050 Finance costs 7060 Share of loss of associates and joint ventures accounted for using equity method 7000 Total non-operating income and expenses 7900 Profit before income tax 7950 Income tax expense 8200 Profit for the year Other comprehensive income (loss) Components of other comprehensive income (loss) that will not be reclassified to profit or loss 8311 Remeasurement of defined benefit plan 8349 Income tax related to components of other comprehensive income that will not be reclassified to profit or loss 8310 Components of other comprehensive income that will not be reclassified to profit or loss Components of other comprehensive income that will be reclassified to profit or loss 8361 Financial statements translation differences of foreign operations 8370 Share of other comprehensive income of associates and joint ventures accounted for using equity method, components of other comprehensive income that will be reclassified to profit or loss 8360 Components of other comprehensive income that will be reclassified to profit or loss 8300 Other comprehensive income for the year, net of income tax 8500 Total comprehensive income for the year Profit attributable to: 8610 Owners of the parent Comprehensive income attributable to: 8710 Owners of the parent Earnings per share 9750 Basic 9850 Diluted

The accompanying notes are an integral part of these consolidated financial statements.

								Total equity		`$ 1,171,093`	`317,591`	`1,039`	`318,630`				`-`	`-`	`152,682 )`	`112,852 )`	`$ 1,224,189`		`$ 1,224,189`	`129,794`	`320`	`130,114`				`-`	`-`	`292,087 )`	`39,830 )`	`$ 1,022,386`	Attachment 1
																			`(`	`(`												`(`	`(`
						Financial statements	translation differences	of foreign operations		`($` `419 )`	`-`	`489`	`489`				`-`	`-`	`-`	`-`	`$` `70`		`$` `70`	`-`	`8`	`8`				`-`	`-`	`-`	`-`	`$` `78`
X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES	CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY	YEARS ENDED DECEMBER 31, 2025 AND 2024	(Expressed in thousands of New Taiwan dollars)	Equity attributable to owners of the parent	Retained Earnings		Share capital - Additional paid-in Unappropriated	common stock capital Legal reserve Special reserve retained earnings		`$` `663,834` `$` `269,967` `$` `63,460` `$` `340` `$` `173,911`	`-` `-` `-` `-` `317,591`	`-` `-` `-` `-` `550`	`-` `-` `-` `-` `318,141`				`-` `-` `15,630` `-` `(` `15,630 )`	`-` `-` `-` `79` `(` `79 )`	`-` `-` `-` `-` `(` `152,682 )`	`-` `(` `112,852 )` `-` `-` `-`	`$` `663,834` `$` `157,115` `$` `79,090` `$` `419` `$` `323,661`		`$` `663,834` `$` `157,115` `$` `79,090` `$` `419` `$` `323,661`	`-` `-` `-` `-` `129,794`	`-` `-` `-` `-` `312`	`-` `-` `-` `-` `130,106`				`-` `-` `31,814` `-` `(` `31,814 )`	`-` `-` `-` `(` `419 )` `419`	`-` `-` `-` `-` `(` `292,087 )`	`-` `(` `39,830 )` `-` `-` `-`	`$` `663,834` `$` `117,285` `$` `110,904` `$` `-` `$` `130,285`	The accompanying notes are an integral part of these consolidated financial statements.
								Notes
															6(13)			6(13)	6(13)	6(13)								6(13)			6(13)	6(13)	6(13)
									Year ended December 31, 2024	Balance at January 1, 2024	Profit for the year	Other comprehensive income for the year	Total comprehensive income	Appropriations of 2023 earnings	Changes in equity of associates and joint	ventures accounted for using equity	method	Special reserve	Cash dividends to shareholders	Cash dividends from capital surplus	Balance at December 31, 2024	Year ended December 31, 2025	Balance at January 1, 2025	Profit for the year	Other comprehensive income for the year	Total comprehensive income	Appropriations of 2024 earnings	Changes in equity of associates and joint	ventures accounted for using equity	method	Reversal of special reserve	Cash dividends to shareholders	Cash dividends from capital surplus	Balance at December 31, 2025
																			31

Attachment 1

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2025 AND 2024

(Expressed in thousands of New Taiwan dollars)

CASH FLOWS FROM OPERATING ACTIVITIES
Profit before tax
Adjustments
Adjustments to reconcile profit (loss)
Depreciation expense

Amortisation expense

Expected credit impairment gain

Interest expense

Interest income

Share of loss of associates and joint ventures
accounted for using equity method

Impairment loss on non-financial assets

Changes in operating assets and liabilities
Changes in operating assets
Accounts receviable
Other receivables
Prepayments
Other non-current assets
Changes in operating liabilities
Current contract liabilities
Accounts payable
Other payables
Other current liabilities
Cash inflow generated from operations
Interest received
Interest paid

Dividends paid

Income taxes paid
Net cash flows (used in) from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of property, plant and equipment

Acquisition of intangible assets

Decrease (increase) in other non-current assets
Net cash flows used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of principal portion of lease liabilities
Net cash flows used in financing activities
Effect of exchange rate changes on cash and cash
equivalents
Net (decrease) increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year Year ended December 31
Notes
2025
2024
$
151,064 $
367,907
6(4)(5)(18)
30,484
34,476
6(6)(18)
6,539
6,101
12(2)
(
139 ) (
160 )
6(5)
570
1,033
6(15)
(
19,690 ) (
21,562 )
6(3)
5,693
297
6(6)(7)(17)
-
1,533
19,110
58,144
18,519 (
15,047 )
(
3,067 )
5,722
234
284
(
29,188 ) (
12,208 )
5,437 (
73,585 )
(
18,993 )
4,166
12 (
2,140 )
166,585
354,961
19,855
22,154
6(5)
(
570 ) (
1,033 )
6(13)
(
331,917 ) (
265,534 )
(
54,236 ) (
8,794 )
(
200,283 )
101,754
6(22)
(
1,653 ) (
1,091 )
6(22)
(
6,035 ) (
6,543 )
(
1,572 )
2,291
(
9,260 ) (
5,343 )
(
37,487 ) (
39,055 )
(
37,487 ) (
39,055 )
(
11 ) (
7 )
(
247,041 )
57,349
1,299,074
1,241,725
$
1,052,033 $
1,299,074

The accompanying notes are an integral part of these consolidated financial statements.

Attachment 2

==> picture [256 x 47] intentionally omitted <==

Content for releasing the prohibition on the directors from participation in competitive business.

Name of Directors	Other Company’s Positions
Chang Feng-Chi	Director, Megata Ltd.
Pan Chien-Wei	Director, Taiwan Allied Container Terminal Corp.

Appendix 1

==> picture [256 x 47] intentionally omitted <==

Articles of Incorporation of X-LEGEND Entertainment Co., Ltd.

Chapter I. General Provisions

Article 1 The Company is incorporated under the Company Law of the Republic of China and named “ 傳奇網路遊戲股份有限公司 ”.The Company's English name is X-LEGEND Entertainment Co., Ltd.

Article 2 The Company’s business lines include:
1. CC01110 Computer and peripheral devices manufacturing
2. F118010 Information software wholesale
3. F218010 Information software retail
4. F401010 International trading
5. F601010 Intellectual property right
6. I103060 Management consultation
7. I301010 Information software service
8. I301020 Information processing service
9. I301030 Electronic information supply service
I401010 General advertising service
I301050 Reality technology services
I501010 Product designing
I599990 Other designing
IZ13010 Online certification service
J305010 Audio publishing
J399990 Other publishing
J602010 Performing arts activities
J701070 Information recreational
JE01010 Rental and leasing
JI01010 Interactive scenario experience services
ZZ99999 Any business not prohibited or restricted by laws or regulations, except for those that require special permission.
Article 3 In order to meet the need for business, the Company may reinvest in other enterprises and act as the limited liability shareholder for another company subject to resolution of the board of directors. The Company's total investment amount may be free from the restriction referred to in Article 13 of the Company Law for no more than 40% of the Company’s paid-in capital.
Article 4 The Company may make endorsements/guarantees for others due to business.
Article 5 Unless under the circumstances referred to in Article 15 of the Company Law, the Company shall not loan funds to any of its shareholders or any other person.
Article 6 The Company’s head office is based in Taipei City and may, when necessary, set up branch offices within and outside of the territory of the Republic of China according to the resolution adopted at the board of directors meeting.
Article 7 The Company shall make public announcement, if any, in accordance with Article 28 of the Company Law.

Chapter II. Capital Stock

Article 8 The total registered capital stock of the Company shall be Two Billion New Taiwan Dollars, divided into Two Hundred Million shares, with a par value of Ten New Taiwan Dollars, and the unissued shares are authorized to be issued by the Board of Directors in installments.

Appendix 1
Article 9 The revocation of public offering of any of the Company's shares already offered in public, if any, shall be proposed to the shareholders' meeting for resolution.
Article 10 The stock certificates of the Company shall be registered and issued after being signed or sealed by the director representing the Company and shall be duly certified or authenticated by the bank which is competent to certify shares under the laws before issuance thereof. It is not necessary for the Company to print the stock certificates after share issuing, provided that it shall be registered at a central custody of securities depositary enterprise and follow the regulations of the enterprise.
Article 11 Alteration to the roster of shareholders shall be suspended within the time limits specified in Article 165 of the Company Law.
The Company's shareholder services shall be handled in accordance with the Company Law, and the “Regulations Governing the Administration of Shareholder Services of Public Companies ” promulgated by the competent authority.

Chapter III. Shareholders' Meeting

Article 12 Shareholders’ meetings of the Company are categorized as the general shareholders’ meetings and special shareholders’ meetings. The general shareholders’ meeting shall be convened at least once a year by the Board of Directors within six months of the end of each fiscal year pursuant to laws. The special shareholders’ meeting may be convened pursuant to laws whenever necessary.
The notice of general shareholders' meeting shall be given to each shareholder no later than 30 days prior to the scheduled meeting date, and the notice of special shareholders' meeting shall be given to each shareholder no later than 15 days prior to the scheduled meeting date, in order to notify each shareholder of the date & place of meeting and causes of the meeting to be convened. The notice may, as an alternative, be given by means of electronic transmission, after obtaining a prior consent from the recipient(s) thereof.
Article 13 A shareholder who is unavailable to attend a shareholders' meeting in person may appoint a proxy to attend the shareholders' meeting on his behalf, with a power of attorney form specifying the scope of power duly printed by the Company, signed or sealed by the shareholder. Unless the requirements referred to in the preceding paragraph shall apply, the use of proxies for attendance at a shareholders' meeting upon the Company's public offering shall apply the "Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies" promulgated by the competent authority.
Article 14 The chairman of board shall act as the chairperson of a shareholders' meeting. Where the chairman is on leave or for any reason is unable to exercise his power, Article 208 of the Company Law shall apply.
Article 15 Shareholders of the Company shall be entitled to one vote for each share, unless the restricted stock or under the circumstances referred to Paragraph 2 in Article 179 of the Company Law.
Article 16 Resolutions at a shareholders’ meeting shall, unless otherwise provided for in Company Law, be adopted by a majority of voting rights of the present shareholders who represent a majority of the total issued and outstanding shares. Exercising voting rights through electronic-voting is deemed as attendance in person. Related matters shall be handled in according with the law and regulations. Resolutions at a shareholders’ meeting shall be recorded in the minute which shall specify the year, month, day and place of the meeting, name of the chairperson of the meeting, methods to make resolutions, gist and result of the parliamentary procedure,

==> picture [256 x 47] intentionally omitted <==

Appendix 1

number of present shareholders and proxies, and shall be signed or sealed by the chairperson and distributed to each shareholder within 20 days after the meeting. The minute shall be maintained permanently when the Company is surviving. The production and distribution of the minute referred to in the preceding paragraph shall be carried out in accordance with Article 183 of the Company Law.

Chapter IV. Directors & Audit Committee

Article 17 The Company shall have 5~11 directors and shall be conducted in accordance with the candidate nomination system and to be elected from the name list of independent director candidates at a shareholders’ meeting by the shareholders at the shareholders’ meeting. The term of office for the directors shall be three years and shall be eligible for re-elections.

The election of directors is adopted by candidate nomination system and shall be set up no less than three independent directors, who shall be no less than one-fifths of the director seats. The competency, shareholding, restrictions on concurrent jobs, nomination and election, and other requirements to be complied with concerning the independent directors shall be handled in accordance with the competent securities authority’s relevant laws and regulations. The independent and non-independent directors shall be elected at the same time, but in separately calculated numbers.

The Company's directors shall be elected through cumulative voting. The number of votes exercisable in respect of one share shall be the same as the number of directors to be elected, and the total number of votes per share may be consolidated for election of one candidate or may be split for election more candidates. A candidate to whom the ballots cast represent a prevailing number of votes shall be deemed a director elected. Where it is necessary to amend the said approach, Article 172 of the Company Law shall apply, and the explanation of the material contents shall be specified in the causes for calling the meeting.

Article 18 The directors constitute the board of directors. Upon resolution of a majority in a meeting attended by over two-thirds of the directors, the chairman shall be elected among the directors, and once vice chairman of the board shall also be elected among the directors in the same manner. The chairman of the board of directors shall externally represent the Company and internally execute the Company’s business pursuant to laws, these Articles and resolutions of shareholders’ meetings and board of directors meetings.
In calling a board of directors meeting, a notice setting forth therein the subject(s) to be discussed at the meeting shall be given to each director no later than 7 days prior to the scheduled meeting date. However, in the case of emergency, the meeting may be convened at any time. The notice may be served in writing or via email or fax.
Article 19 Where the chairman is on leave or for any reason fails to exercise his power, his proxy shall be appointed in accordance with Article 208 of the Company Law. Each director shall attend the meeting of the board of directors in person. Where any director fails to attend the meeting with causes, he may appoint another director to act as his proxy. A director may accept the appointment to act as the proxy referred to in the preceding Paragraph of another director only. Where the board of directors meeting is held in the form of video conference, the directors who attend the video conference shall be deemed attending the meeting in person.
Article 20 Unless otherwise provided for in the Law or the Articles of Incorporation, resolutions of the board of directors shall be adopted by a majority of the directors present at a meeting attended by a majority of the whole directors.
Article 21 The Company's total registered shares owned by the directors of the Company shall be handled in accordance with the "Rules and Review Procedures for Director and

==> picture [256 x 47] intentionally omitted <==

Appendix 1

Supervisor Share Ownership Ratios at Public Companies" promulgated by the competent authority.
Article 22 When the vacancies on the board of directors exceed one third of the total number of directors, the special shareholders' meeting for electing succeeding directors shall be convened by the board of directors within 60 days.
When an independent director is dismissed for any reason, resulting in a number of directors lower than that required under the Company's Articles of Incorporation, a byelection for independent director shall be held at the most recent shareholders' meeting. When all independent directors have been dismissed, the Company shall convene a special shareholders' meeting to hold a by-election within 60 days from the date on which the situation arose.
Article 23 In case election of new directors cannot be effected in time after expiration of the term of office of existing directors, the existing directors shall continue to perform their duties until the new directors elected have assumed their office as directors.
Article 24 The remuneration to the Chairman, directors shall be resolved by the Board of Directors subject to the directors' involvement in the Company’s operation and contribution to the Company and in accordance with the standard in the same trade. The earnings retained by the Company, if any, shall be distributed in the manner referred to in Article 29 herein.
Article 25 The Company may purchase the liability insurance for directors during their tenure against the indemnity to be borne by them in the scope of business carried out by them pursuant to laws.
Article 26 In accordance with the provisions of Article 14-4 of the Securities and Exchange Act, the Company has established an Audit Committee, which is responsible for implementing the supervisory functions and powers stipulated by the Company Act, the Securities and Exchange Act, and other laws and regulations.

The Audit Committee is composed of all independent directors, and its number, term of office, exercise of powers and other matters to be complied with shall be handled in accordance with relevant laws and regulations.

Chapter V. Managerial Officers

Article 27 The Company may have several managerial officers. The appointment, removal and remuneration of the managerial officers shall be subject to Article 29 of Company Law.

Chapter VI. Accounting

Article 28 At the end of each fiscal year, the Board of Directors shall prepare the following documents and submit a request for recognition to the ordinary shareholders' meeting according to legal procedures.
Business report
Financial statements
Proposal for distribution of earnings or losses coverage

Article 29 The Company shall allocated the remaining profits (the Profits of Pre-Tax Income before deducting the compensation of employee and directors) for employee compensation between 2% and 10%, and no more than 1% of the profits for the directors' compensation. But if the Company has accumulated losses, the amount for covering losses shall be reserved in advance.

At least 10% of the employee compensation in preceding paragraph shall be allocated to rank-and-file employees. Employee compensation in preceding paragraph

Appendix 1

==> picture [256 x 47] intentionally omitted <==

could be distributed in the form of shares or in cash, including the employees of subsidiaries of the Company meeting certain specific requirements.

The allocate of employee and directors compensation shall be excised by a resolution adopted by majority vote at a meeting of board of directors attended by two-thirds or more of the total number of directors, and shall be submitted to the shareholders' meeting.

Article 30 The earnings retained by the Company according to the annual final account, if any, shall be allocated in the following manners:

Payment of tax
Offset prior year losses
10% set aside as legal reserve and contribute or reverse special reserve pursuant to laws, unless the accumulated legal reserve amounts to the Company’s total capital.
The balance, less the total amount above, plus prior period accumulated undistributed earnings as the accumulated distributable retained earnings, the dividend payout ratio shall be 50 to 100 percent, which should be distributed pursuant to the motion for allocation of earnings prepared by the board of directors and resolved at a shareholders' meeting.

In order to meet the need for business development and industrial growth, the Company’s future dividend policy will measure the funding need based on the budget for capital expenditure, and the Company may allot dividend in the form of cash dividend or stock dividend, provided that the cash dividend shall be no less than 10% of the total dividends. Said allocation of earnings shall be proposed by the board of directors to the shareholders' meeting for approval.

Article 31 The board of directors may establish the remuneration committee or any other functional committee to meet the Company's business needs.

Chapter VII. Bylaw

Article 32 Any matters not provided in these Articles of Incorporation shall be governed by the Company Law.

Article 33 The Articles were enacted on January 2, 2002.

1st amendments thereto were made on April 21, 2003. 2nd amendments thereto were made on September 29, 2006. 3rd amendments thereto were made on October 20, 2008 4th amendments thereto were made on July 28, 2009. 5th amendments thereto were made on August 16, 2010. 6th amendments were made on June 24, 2011. 7th amendments were made on June 27, 2012. 8th amendments were made on June 26, 2014. 9th amendments were made on June 22, 2016. 10th amendments were made on June 27, 2018. 11th amendments were made on July 26, 2021. 12th amendments were made on June 15, 2022. 13th amendments were made on May 27, 2025.

X-LEGEND Entertainment Corp.

Chairman: Chang Feng-Chi

Appendix 2 Doc No.: SE-2005 Version No.: 1.8

==> picture [217 x 40] intentionally omitted <==

X-LEGEND Entertainment Co., Ltd. Rules of Procedure for Shareholders' Meetings

Date of Preparation: 2009/06/30 Date of Revision: 2011/06/24 Date of Revision: 2012/06/27 Date of Revision: 2014/06/26 Date of Revision: 2015/06/24 Date of Revision: 2019/06/20 Date of Revision: 2020/06/15 Date of Revision: 2022/06/15

Article 1: In order to found the excellent governance system of the Company's shareholders meeting, well-found the supervision and enhance management function, the Company define the Rules in accordance with Article 5 of the Corporate Governance Best-Practice Principles for TWSE/GTSM Listed Companies. Unless otherwise provided in laws or Articles of Incorporation, the Company's Rules of Procedure for Shareholders' Meetings shall apply.
Article 2: Assembly of shareholders' meetings and notice of meeting Unless otherwise provided in laws, the Company's shareholders meetings shall be called by the board of directors.
Changes to the method of the Company convenes the shareholders' meeting shall be resolved by the board of directors, and shall be made no later than mailing of the shareholders' meeting notice.
30 days before the Company convenes a general shareholders’ meeting or 15 days before a special shareholders’ meeting, the Company shall prepare electronic files of the notice of meeting, proxy form, explanatory materials relating to motions for ratification, discussion, election or dismissal of directors, and other matters on the shareholders’ meeting agenda, and upload them to the Market Observation Post System. 21 days before the Company convenes a general shareholders' meeting or 15 days before a special shareholders’ meeting, the Company shall prepare the shareholders' meeting agenda and supporting materials and upload them to the Market Observation Post System. However, if the paid-in capital of the Company is NT$10 billion or more as of the last day of the latest fiscal year, or the total shareholding of foreign shareholders and PRC shareholders reaches 30% or more as recorded in the register of shareholders of the shareholders meeting held in the immediately preceding year, the transmission of the electronic files shall be made by 30 days before the regular shareholders' meeting. 15 days before the Company convenes a shareholders’ meeting, it shall prepare the shareholders' meeting agenda and supporting materials and make them available for the shareholders to obtain and review at any time. In addition, the agenda shall be displayed at the Company and its shareholder services agent, and distributed on-site at the meeting. The notice and public notice shall specify the reasons why the meeting is called. The notice may, as an alternative, be given by means of electronic transmission, after obtaining a prior consent from the recipient(s) thereof.
Matters pertaining to election or discharge of directors, alteration of the Articles of Incorporation, reduction of capital, application for the approval of ceasing its status as a public company, approval of competing with the company by directors, surplus profit distributed in the form of new shares, reserve distributed in the form of new shares, dissolution, merger, spin-off, or any matters as set forth in Paragraph I, Article 185 of the Company Act, Articles 26-1 and 43-6 of the Securities and Exchange Act, or Articles 56-1 and 60-2 of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers shall be itemized in the causes or subjects to be described and the essential contents shall be explained in the notice to convene a shareholders' meeting, and shall not be brought up as special motions.

==> picture [217 x 40] intentionally omitted <==

Appendix 2

The causes or subjects of a meeting of shareholders has stated re-election of directors shall stated date of appointment. After the re-election of the shareholders meeting, shall not be brought up as extemporary motions or other methods change appointment date at same meeting.

Shareholder(s) holding one percent (1%) or more of the total number of outstanding shares may submit to the Company a motion for discussion at a general shareholders' meeting, that only one matter be allowed, in case a proposal contains more than one matter, such motion shall not be included in the agenda. When the circumstances of any subparagraph of, Article 172-1, paragraph 4 of the Company Act apply to a proposal put forward by a shareholder, the board of directors may exclude it from the agenda. A shareholder may proposal for urging the Company to promote public interests or fulfill its social responsibilities, provided procedurally the number of items so proposed is limited only to one in accordance with Article 172-1 of the Company Act, and no proposal containing more than one item will be included in the meeting agenda..

Prior to the date on which share transfer registration is suspended before the convention of a general shareholders' meeting, the Company shall give a public notice announcing acceptance of proposal in writing or by way of electronic transmission, the place and period for shareholders to submit motions to be discussed at the meeting, and the period for accepting such motions shall not be less than ten (10) days.

The number of words of a motion to be submitted by a shareholder shall be limited to not more than three hundred (300) words. The shareholder who has submitted a motion shall attend, in person or by a proxy, the general shareholders' meeting whereat his motion is to be discussed and shall take part in the discussion of such motion.

The Company shall, prior to the date of preparing and delivering the shareholders' meeting notice, inform all the shareholders who submit motions of the motion screening results, and shall list in the shareholders' meeting notice the motions conforming to the requirements set out herein. With regard to the motions submitted by shareholders but not included in the agenda of the meeting, the cause of exclusion of such motions and explanation shall be made by the board of directors at the shareholders' meeting to be convened.

Article 3: The shareholders referred to herein shall mean the shareholders per se and proxies attending the meeting on behalf of the shareholders.
A shareholder may appoint a proxy to attend a shareholders' meeting in his/her/its behalf by executing a power of attorney stating therein the scope of power authorized to the proxy. However, it shall comply with the provisions otherwise stipulated by the competent authority in charge of securities affairs.
A shareholder may only execute one power of attorney and appoint one proxy only, and shall serve such written proxy to the Company no later than 5 days prior to the meeting date of the shareholders' meeting. In case two or more written proxies are received from one shareholder, the first one received by the Company shall prevail; unless an explicit statement to revoke the previous written proxy is made in the proxy which comes later. After the service of the power of attorney of a proxy to the Company, in case the shareholder issuing the said proxy intends to attend the shareholders' meeting in person or to exercise his/her/its voting power in writing or by way of electronic transmission , a proxy rescission notice shall be filed with the Company 2 days prior to the date of the shareholders' meeting as scheduled in the shareholders' meeting notice so as to rescind the proxy at issue, otherwise, the voting power exercised by the authorized proxy at the meeting shall prevail.
Article 4: Preparation of attendance book, et al. The Company shall identify the time, place and other notes for shareholders' check-in in the meeting notice.

The time for shareholders' check-in referred to in the preceding paragraph shall commence within 30 minutes prior to the meeting. The check-in counter shall be identified clearly and managed by competent persons.

Appendix 2 Shareholders or their proxies (hereinafter referred to as "shareholders") shall attend the shareholders' meeting on the ground of the attendance card, sign-in card or other certificate of attendance, in addition to ID card in the case of the solicitor of solicited proxies. No arbitrary requirements shall be imposed on shareholders to provide additional evidentiary documents beyond those showing eligibility to attend. The Company shall make the attendance book ready for signature by the present shareholders, or the shareholders may furnish the sign-in card to replace the sign-in when attending the shareholders’ meeting. The Company shall deliver the parliamentary manual, annual report, certificate of attendance, speech form, voting slip and other information about the meeting to the shareholders attending the shareholders' meeting, and also ballots if directors are to be elected. When the government or a juristic person is a shareholder, its proxy shall not be limited to one person. When a juristic person attends the shareholders' meeting as proxy, it may designate only one representative to attend the meeting.

Article 5: The attendance to a shareholders' meeting shall be calculated based on the shares. The number of shares represented by present shareholders shall be calculated based on the attendance book or the sign-in cards plus the number of voting powers exercised in writing or by electronic means.
Article 6: Principles for place and time of shareholders' meeting to be convened The shareholders’ meeting shall be convened at a spot where the Company operates business or a place convenient to shareholders for participation and facilitating convening of the shareholders’ meeting. A shareholders’ meeting shall start at a time not before 9:00 a.m. or not later than 3:00 p.m. The independent directors' opinion on the place and time shall be taken into consideration.

Article	7:	Chairperson and attendees of shareholders' meeting
		Where the shareholders' meeting is called by the board of directors, the chairperson of
		the meeting shall be assumed by the chairman. When the chairman is on leave or for
		any reason is unable to exercise his power, the vice chairman shall act as the proxy, or, if
		there is no vice chairman or the vice chairman also is on leave or for any reason is unable
		to exercise his power, by a managing director designated by the chairman, or, if there is
		no managing director, by a director designated thereby, or, if no proxy is designated by
		the chairman of board, by a managing director or director elected by and from among
		themselves.
		A managing director or a director assumes the chairperson referred to in the preceding
		paragraph as proxy, if any, shall assume his post in the Company for more than six months
		and know about the status of the Company's finance and business. The same shall apply
		where the chairperson is assumed by a juristic person's representative.
		The shareholders' meeting called by the board of directors, it is advisable that the board
		chairperson chair the meeting, a majority of the directors attend in person and that at
		least one member of each functional committee attend as representative. Attendance
		details should be recorded in the shareholders meeting minutes.
		Where the shareholders' meeting is called by any person entitled to call the meeting other
		than the board of directors, the chairperson shall be assumed by the person, provided that
		if there are two or more persons entitled to call the meeting, the chairperson shall be
		elected from among themselves.
Article	8:	The Company may appoint the attorney(s)-at-law, certified public accountant(s) or relevant
		personnel retained by it to attend a shareholders’ meeting as an observer.
Article	9:	Sound recording or video recording of the entire process of a shareholders’ meeting
		The Company, beginning from the time it accepts shareholder attendance registrations,
		shall make an uninterrupted audio and video recording of the registration procedure, the

Appendix 2 proceedings of the shareholders meeting, and the voting and vote counting procedures.. The recorded materials of the preceding paragraph shall be retained for at least one year. Notwithstanding, if a legal action is initiated by shareholders in accordance with Article 189 of the Company Act, the record shall be retained until the legal action becomes final.

Article 10: The chairperson shall call the meeting to order at the time scheduled for the meeting. And disclose information concerning the number of non-voting shares and number of shares represented by shareholders attending the meeting. In the event that the meeting is attended by shareholders representing less than half of the total issued shares, the chairperson may announce a postponement of the meeting but there may not be more than two postponements in total and the total time accumulated in the postponement shall not exceed one hour. In the event that the meeting is still attended by shareholders representing less than one-thirds of the total issued shares after two postponements, the chairperson may announce that the meeting should be aborted.

In the event that the meeting is attended by shareholders not up to the specified quorum but representing more than one-thirds of the total issued shares after two postponements, a tentative resolution may be passed in accordance with Paragraph 1, Article 175 of the Company Act, and notified to each shareholder for another shareholders' meeting to be convened within one month.

In the event that the total number of shares represented by present shareholders reaches a majority of the total issued shares before that same shareholders’ meeting is adjourned, the chairperson may bring the tentative resolution(s) so adopted into the shareholders’ meeting anew to be duly resolved in accordance with Article 174 of the Company Act.

Article 11: Discussion of motions In the event that the shareholders' meeting is convened by the board of directors, the agenda shall be worked out by the board of directors. The proposals (Include extemporary motions and the amendment to the contents of the original proposals) shall be case by case vote. The shareholders’ meeting shall be duly convened based on the arranged agenda, which shall not be changed unless duly resolved by the shareholders’ meeting. In the event that the shareholders' meeting is convened by a convener beyond the board of directors, the provision set forth under the preceding paragraph may apply mutatis mutandis. The chairperson shall not announce adjournment of the meeting until the agenda in the two preceding paragraphs is arranged (including special motions) unless duly resolved in the meeting. In the event that the chairperson announces adjournment of the meeting against the Rules, nevertheless, the other board members shall immediately help present shareholders to have one person elected among them by a majority of the present shareholders to act as the chairperson to continue the meeting.

Article 12: A present shareholder shall fill out a Speech Note before speaking in the shareholders’ meeting. With the summary of the speech, the shareholder's number (or the number of Attendance Card) and the name of the shareholder, and the sequence of speeches by shareholders should be decided by the chairman.
A shareholder who has submitted a speech note but does not speak, no speech should be deemed to have been made by such shareholder. In the event that the contents of when a shareholder actually speaks are found inconsistent with the entries of the speech note, the contents actually spoken shall prevail. While a present shareholder is taking the speech, other shareholder(s) shall not interrupt the speeches unless permitted by the chairman and the shareholder in speaking. The chairperson shall stop such interruption.
Article 13: On a same issue, each shareholder shall not speak more than two times, each time not exceeding 5 minutes for each round, unless permitted by the chairperson. The chairperson may stop a shareholder who violates the specified requirements or has spoken exceeds the

Appendix 2

==> picture [217 x 40] intentionally omitted <==

scope of the subject issue.

Article 14: In the event that a corporate shareholder appoints two or more representatives to attend a shareholders’ meeting, only one representative may speak up for the same issue.
Article 15: After the speech of a shareholder, the chairperson may respond either by himself/herself or appoint an appropriate person to respond.
Article 16: The chairperson shall provide the motions and the motions for amendments or special motions submitted by shareholders with sufficient chance for explanation and discussion. IF the chairperson believes an issue has been discussed in the meeting up to the level for voting, the chairperson may announce to end the discussion process and go into voting, and arrange adequate voting time.
Article 17: Calculation and avoidance system of votes The votes at a shareholders' meeting shall be calculated based on shares. The shares held by shareholders having no voting right shall not be counted in the total number of issued shares while adopting a resolution at a shareholders' meeting. A shareholder who has a personal interest in the matter under discussion at a meeting, which may impair the interest of the Company, shall not vote nor exercise the voting right on behalf of another shareholder. The shares not entitled to exercise the voting power referred to in the preceding paragraph shall be excluded from the number of votes of shareholders present at the meeting.
Except for trust enterprises or stock agencies approved by the competent authority, when a person who acts as the proxy for more than two shareholders, the number of voting power represented by him/her shall not exceed 3% of the total number of voting shares of the Company, otherwise, the portion of excessive voting power shall not be counted.

Article	18:	Except in the circumstances otherwise provided for in this Company Acts, the Company's
		shareholders shall own one voting power per share, but this does not apply to matters is
		restricted or Paragraph 2, Article 179 of the Company Act.
		The voting power at a shareholders' meeting may be exercised in writing or by way of
		electronic transmission (the Company which shall adopt the voting in electronic form in
		accordance with Paragraph 1, Article 177-1 of the Company Act shall exercise its voting
		power in electronic form and also in writing when the Company calls a shareholders'
		meeting), and the method for exercising the voting power shall be described in the
		shareholders' meeting notice to be given to the shareholders if the voting power will be
		exercised in writing or by way of electronic transmission. A shareholder who exercises
		his/her/its voting power at a shareholders meeting in writing or by way of electronic
		transmission shall be deemed to have attended the said shareholders' meeting in person.
		However, the shareholder shall be deemed to have waived his/her/its voting power in
		respective of any special motion(s) and/or the amendment(s) to the contents of the original
		motion(s) at the said shareholders' meeting. Therefore, the Company shall preferably
		avoid submitting special motions or the amendments to the contents of the original motions.
		In case a shareholder elects to exercise his/her/its voting power in writing or by way of
		electronic transmission referred to in the preceding paragraph, his/her/its declaration of
		intention shall be served to the Company 2 days prior to the scheduled meeting date of
		the shareholders' meeting, whereas if two or more declarations of the same intention are
		served to the Company, the first received declaration shall prevail; unless an explicit
		statement to revoke the previous intention is made in the declaration which comes later.
		In case a shareholder who has exercised his/her/its voting power in writing or by way of
		electronic transmission intends to attend the shareholders' meeting in person, he/she/it
		shall, 2 days prior to the meeting date of the scheduled shareholders' meeting and in the
		same manner previously used in exercising his/her/its voting power, serve a separate
		declaration of intention to rescind previous declaration of intention made in exercising the
		voting power under the preceding Paragraph. In the absence of a timely rescission of the

==> picture [217 x 40] intentionally omitted <==

Appendix 2

previous declaration of intention, the voting power exercised in writing or by way of electronic transmission shall prevail. If a shareholder has exercised his/her/its voting power in writing or by way of electronic transmission, and has also authorized a proxy to attend the shareholders' meeting in his/her/its behalf, then the voting power exercised by the authorized proxy for the said shareholder shall prevail.

Resolutions at a shareholders' meeting shall, unless otherwise provided for in the Company Act and the Company's Articles of Incorporation, be adopted by a majority votes of the present shareholders. When voting, the chairperson or his designee shall announce the total number of votes represented by the present shareholders motion by motion. After the conclusion of the meeting, on the same day it is held, the results for each proposal, based on the numbers of votes for and against and the number of abstentions, shall be entered into the M.O.P.S..

If a director of the Company whose shares are issued to the public has created a pledge on the Company’s shares more than half of the Company’s shares being held by him/her/it at the time he/she/it is elected, the voting power of the excessive portion of shares shall not be exercised and the excessive portion of shares shall be excluded from the number of votes of shareholders present at the meeting.

Article 19: Break and reconvening During the process of the meeting, the chairperson may announce a recess in a time as appropriate. Upon occurrence of force majeure, if any, the chairperson may rule that the meeting be temporarily suspended and announce the time to resume the meeting as the actual situation may justify.

If the venue where the meeting is held cannot be occupied continuously before the conclusion of the agenda already arranged by the shareholders' meeting (including special motions), the shareholders' meeting may resolve to look for another venue to reconvene the meeting.

The shareholder' meeting may resolve to postpone the meeting or to reconvene the meeting, within five days, in accordance with Article 182 of the Company Law.

Article 20: The workers dedicated to scrutiny and counting of votes for any motion shall be designated by the chairperson, provided that the workers dedicated to scrutiny of votes shall be assumed by shareholders.

The ballots for voting or motion of election at the shareholders' meeting shall be counted in public at the venue where the shareholders' meeting is held. The voting result shall also be announced on the site immediately upon completion of the ballot counting, including statistic weights, and recorded. The personnel dedicated to the shareholders' meeting affairs shall wear an ID badge or shoulder patch.

Article 21: In the event that an amendment or a substitute comes out of the same motion, the chairperson shall fix the order of balloting in consolidation with the original issue. When one among them is duly resolved, other motions are deemed having been vetoed and no voting process is required.
Article 22: Maintenance of order at the venue

The chairperson may instruct the rectification (or security) personnel to help maintain order of the meeting. The rectification (or security) personnel who maintain order of the meeting at the venue shall wear the “rectification officer” arm-band or ID badge. Where the venue is equipped with a loud speaker, the chairperson may stop any shareholder who delivers speech with any equipment other than the speaker installed by the Company.

In the event that a shareholder violates the Rules, defies the chairperson’s rectification and obstructs progress of the meeting and objects to the action to stop him/her, the chairperson may instruct the rectification (or security) personnel to ask the shareholder to leave the venue.

Article 23: Election

==> picture [217 x 40] intentionally omitted <==

Appendix 2

Election of directors at a shareholders' meeting, if any, shall be carried out in accordance with the regulations governing regulations defined by the Company, and the election result shall be announced on the site immediately, including the name list of elected directors and their election votes.

The ballots for the election referred to in the preceding paragraph shall be sealed and signed by the Scrutinizers and then kept with care and retained for at least one year. Notwithstanding, if a legal action is initiated by shareholders in accordance with Article 189 of the Company Act, the ballots shall be retained until the legal action becomes final.

Article 24: Resolutions at a shareholders’ meeting shall be recorded in the minute and shall be signed or sealed by the chairperson and distributed to each shareholder within 20 days after the meeting. The production and distribution of the minute referred to in the preceding paragraph shall be carried out by electronic transmission.

The minute referred to in the preceding paragraph may be uploaded to the M.O.P.S. for publication.

The minute of a shareholders’ meeting shall specify the year, month, day and place of the meeting, name of the chairperson, methods to make resolutions, summary and voting result(include statistics voting rights) of the parliamentary procedure. When there is election of the directors, shall be disclosed number of the votes attained for each candidate. The minute shall be maintained permanently when the Company is surviving.

Article 25: Public disclosure

On the day of a shareholders meeting, the Company shall compile a statistical statement of the number of shares solicited by the solicitor , represented by the proxy agent, and the number of shares represented by shareholders attending the meeting by correspondence or electronic means, and shall make an express disclosure of the same at the shareholders meeting venue.

Where any resolutions made by the shareholders' meeting involve any important messages under the laws, or requirements by TWSE (GTSM), the Company shall upload the contents thereof to the M.O.P.S. within specific time limit.

Article 26: The Rules shall be enforced upon resolution of the board of directors and approval of a shareholders' meeting. The same shall apply where the Rules are amended.

Appendix 3

==> picture [256 x 47] intentionally omitted <==

X-LEGEND Entertainment Co., Ltd.

Information of Directors shareholding

Date on which share transfer registration is suspended for

this general shareholders' meeting: March 24, 2026

Title	Name	Shareholding	Shareholding Percentage
Chairman	Chang Feng-Chi	17,656,440	26.60%
Director	Sir Min-Hong	0	0.00%
Director	Chiang Shu-Chen	2,550	0.00%
Independent Director	Yeh Li-Chuan	0	0.00%
Independent Director	Chen Hung-Chieh	0	0.00%
Independent Director	Jeng Gung-Yeu	0	0.00%
Independent Director	Pan Chien-Wei	0	0.00%
Shareholding of all directors (not include independent directors)		17,658,990	26.60%

Note 1: As of March 24, 2026, the Company’s issued shares amount to 66,383,400 shares.

Note 2: The independent directors of the Company exceed one-half of the total director seats, and

an Audit Committee has been established, so there is no applicable statutory number of shares held by all directors and supervisors.

AI assistant

X-LEGEND — AGM Information 2026

52457_rns_2026-04-20_d1940127-1f3d-4da6-aa47-95b5de0b5ff3.pdf

General Shareholders' Meeting 2026

Table of Contents

X-LEGEND Entertainment Co., Ltd. Parliamentary Procedure for 2026 General Shareholders' Meeting

I. Announcement of meeting

VI. Extemporary Motions

VII. Dissolution

X-LEGEND Entertainment Co., Ltd. Agenda for 2026 General Shareholders' Meeting

III. Reported Matters

IV. Acknowledged Matters

V. Matters for Discussion

Report Matters

1. Business Report of 2025.

(1) Results of implementation of business plan of 2025 (parent company only financial report)

(2) Implementation of budget of 2025

(4) Status of R&D (parent company only financial report)

(6) Expected sale volume and basis thereof

(7) Future development strategy

D. Cultivate talents in operations and R&D.

2. Audit Committee’s review report of 2025.

X-LEGEND Entertainment Co., Ltd.

3. Report for the distribution of remuneration of employee and directors of 2025.

Acknowledged Matters

1st Motion: (submitted by the board of directors)

Resolution:

2nd Motion: (submitted by the board of directors)

X-LEGEND Entertainment Co., Ltd.

Distribution of Profits

2025

Matters for Discussion

1st Motion: (submitted by the board of directors)

2st Motion: (submitted by the board of directors)

Extemporary Motions

Dissolution

INDEPENDENT AUDITORS’ REPORT TRANSLATED FROM CHINESE

Opinion

Basis for opinion

Key audit matters

Accuracy of game requisition points revenue recognition

Description

How our audit addressed the matter

Responsibilities of management and those charged with governance for the financial statements

Auditor’s responsibilities for the audit of the financial statements

Lee, Hsiu-Ling

[Huang, Chin-Lien ]

X-LEGEND ENTERTAINMENT CO., LTD. PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2025 AND 2024

X-LEGEND ENTERTAINMENT CO., LTD. PARENT COMPANY ONLY BALANCE SHEETS DECEMBER 31, 2025 AND 2024

X-LEGEND ENTERTAINMENT CO., LTD. PARENT COMPANY ONLY STATEMENTS OF COMPREHENSIVE INCOME YEARS ENDED DECEMBER 31, 2025 AND 2024

X-LEGEND ENTERTAINMENT CO., LTD. PARENT COMPANY ONLY STATEMENTS OF CASH FLOWS YEARS ENDED DECEMBER 31, 2025 AND 2024

INDEPENDENT AUDITORS’ REPORT TRANSLATED FROM CHINESE

Opinion

Basis for opinion

Key audit matters

Accuracy of game requisition points revenue recognition

Description

How our audit addressed the matter

Other matter-Parent company only financial statements

Responsibilities of management and those charged with governance for the consolidated financial statements

Auditors’ responsibilities for the audit of the consolidated financial statements

[Huang, Chin-Lien ]

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2025 AND 2024

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS DECEMBER 31, 2025 AND 2024

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME YEARS ENDED DECEMBER 31, 2025 AND 2024

X-LEGEND ENTERTAINMENT CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2025 AND 2024

Content for releasing the prohibition on the directors from participation in competitive business.

Articles of Incorporation of X-LEGEND Entertainment Co., Ltd.

Chapter I. General Provisions

Chapter II. Capital Stock

Chapter III. Shareholders' Meeting

Chapter IV. Directors & Audit Committee

Chapter V. Managerial Officers

Chapter VI. Accounting

Chapter VII. Bylaw

X-LEGEND Entertainment Co., Ltd. Rules of Procedure for Shareholders' Meetings

X-LEGEND Entertainment Co., Ltd.

Information of Directors shareholding

X-LEGEND AGM Information 2026