INVESTORS

1. Employee Welfare Measures and Implementation Status:

The Company administers labor insurance and national health insurance in accordance with relevant labor laws to protect our employees. To comprehensively care for employees, the Company has also established an Employee Welfare Committee, which allocates welfare funds in accordance with legal requirements and comprehensively plans and operates various employee welfare measures. Welfare funds are regularly allocated to implement the following welfare items to enhance employee benefits.
Welfare measures directly administered by the Company:
A. Cultural and recreational activities: annual employee trips, year-end celebrations, gatherings, etc.
B. Other subsidies: holiday bonuses such as three major festival bonuses, birthday vouchers, employee bonuses, performance incentives, group insurance and travel/business trip insurance, regular employee health examinations, and childcare subsidies.
Welfare measures administered by the Company's Employee Welfare Committee:
A. Welfare subsidies: marriage, funeral, celebration, and commemorative subsidies, birthday vouchers, childbirth subsidies, etc.
B. Cultural and recreational activities: domestic and international trips, year-end celebration planning and execution, recreational activities, etc.
C. Other subsidies: preferential rates at affiliated merchants, etc.

Implementation Status: All of the above welfare items are executed according to annual plans.

2. Employee Training and Development to enhance competitiveness; through talent training, enabling each employee to realize their maximum potential.

To strengthen the quality of human resources and enhance the Company's core competitiveness, the Company established a training quality management procedure in 2025 and collaborated with external training teams from Southern Taiwan University of Science and Technology to introduce the Taiwan Training Quality Management System (TTQS) and passed the evaluation, receiving a subsidy of NT$110,000. The training program types include: training for supervisors and section managers, marketing and sales unit training, administrative unit training, manufacturing unit training, human resources unit training and general liberal arts courses, among six major categories of training programs. This is to achieve the goals of talent development, sustainable development, and business performance, and to establish a comprehensive education and training system to cultivate talented professionals with competitive capabilities.
A. Internal training: new employee orientation training, departmental in-service training, environmental and safety training, other job instruction courses, production process and machinery operation training for direct employees, first aid and fire escape training, business training, etc.
B. External training: department managers and employees apply to send personnel to attend courses and training organized by external business institutions based on work requirements, customer product training, professional lectures, seminars, etc.

Implementation Status: In 2025, a total of 10 internal training sessions and 38 external training sessions were held, with 74 participants in internal training and 44 in external training. The average training hours per employee was 7.88 hours.

3. Occupational Health and Safety Protection Measures

4. Retirement System and Implementation Status

• A. Retirement Fund Allocation:
  In accordance with the Labor Retirement Fund Conditions, the Company contributes six percent of monthly salary to retirement funds as stipulated, which are deposited into individual retirement accounts and managed in accordance with the conditions. The Company has had only 1 employee apply for retirement since its establishment as of 2023.
• B. Retirement Application:
  Since the implementation of the new retirement fund system, employees may apply for retirement benefits in accordance with regulations after meeting the conditions. Currently, only 1 employee has applied for retirement and meets the conditions for receiving benefits.
• C. Operations of the Labor Retirement Preparation Fund Supervisory Committee:
  All Company employees are subject to the new system regulations; therefore, a "Labor Retirement Preparation Fund Supervisory Committee" has not been established.

5. Employee Code of Conduct

The Company has established an "Employee Code of Conduct," the main contents of which include:
Principles of integrity in business practices, strictly prohibiting the acceptance or provision of improper benefits.
Workplace anti-discrimination, anti-harassment standards and complaint mechanisms.
Protection of confidential information and information security policies.
Encouraging employees to report violations of regulations with integrity, with anonymous reporting channels available.
Implementation Status: All employees sign a compliance declaration upon reporting to work and the standards are reiterated during annual retraining.

6. Labor-Management Agreements

The Company has established a Labor-Management Conference in accordance with legal requirements, which is convened quarterly to discuss working hours, benefits, work rules, and channels for employee feedback to protect employee rights. Regular labor-management meetings are held with an open and two-way communication approach regarding various company systems and matters, aiming for harmonious labor-management relations and good interaction, and ensuring that all employee rights receive fair and reasonable treatment. Meeting minutes are posted on the bulletin board and internal website for employee review. Therefore, labor-management relations have been harmonious over the years with no major disputes.

7. Disclosure of Social Responsibility Fulfillment

1. The Company has formulated a "Human Rights Policy" and "Diversity, Equity and Inclusion Policy" to implement the protection of fundamental employee rights:
   (1) Developed a "Human Rights Policy" and specific management plans with reference to international human rights conventions.
   (2) Promoted workplace diversity and gender equality policies by formulating a "Diversity, Equity and Inclusion Policy."
   (3) Established "Measures, Complaint Procedures and Disciplinary Rules for the Prevention of Sexual Harassment in the Workplace" to protect employee rights and privacy.
2. The Company actively participates in community public welfare and fulfills corporate social responsibility:
   (1) Promoted corporate visits and industry mentoring, providing students with opportunities for company visits, internships, and technical exchanges.
   (2) Participated in local community public welfare activities.
   (3) Formulated a "Sustainable Business Policy" incorporating environmental, social, and governance (ESG) perspectives.