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Four independent directors were elected in the Annual General Shareholders' Meeting of the Company, and the Audit Committee is composed of all independent directors. The Audit Committee shall meet at least quarterly, all proposals set forth in Article 14-5 of the Securities and Exchange Act that require the approval of the Audit Committee are submitted to the Audit Committee for discussion. The Company's auditing unit also regularly reports the audit status to the Audit Committee so as to facilitate the Audit Committee's understanding of the internal control operations of the Company. Audit Committee assists the Board of Directors in fulfilling its oversight of the quality and integrity of the accounting, auditing, reporting, and financial control practices of the Company.

Term of current Committee: May 29, 2024, to May 28, 2027.

 Operation of the Audit Committee
Operation of the Audit Committee in 2025, the matters set forth in Article 14-5 of the Securities and Exchange Act :
Audit Committee
Proposal content and follow-up processing
Resolution items that have not been passed by the Audit Committee but have instead been consented to by two thirds or more of all the directors
The 6th meeting of the 2nd term  2025.11.05
 1. Submission of the Company’s annual audit work plan for 2026.
2. Revisions to Certain Provisions of the "Labor and Wage Cycle" in the Internal Control and Internal Audit Systems.
3. Consolidated financial report for the third quarter of 2025.		 None
The 5th meeting of the 2nd term  2025.08.06
 Consolidated financial report for the second quarter of 2025.
The 4th meeting of the 2nd term  2025.05.07
 Consolidated financial report for the first quarter of 2025.

The 3rd meeting of the 2nd term  2025.02.27

1.The effectiveness of and the statement on the “Internal Control System” for 2024.
2. Approval of the 2024 business report and financial statements.
3. The Company's earnings distribution plan for 2024.
4. In response to internal adjustments within the accounting firm, our company will change the certified public account start from the first quarter of 2025.
5. Assessment of the independence and competence of certified public accountants for the 2025 financial report and professional fees of CPAs.
Objections, reservations or major suggestion of Independent Director : None.
Resolution of the Audit Committee : All members of the Audit Committee agreed to pass the proposal.
The Company's handling of the Audit Committee's resolution : All directors in attendance agreed to pass the proposal.

Operation of the Audit Committee in 2024, the matters set forth in Article 14-5 of the Securities and Exchange Act :
Audit Committee
Proposal content and follow-up processing
Resolution items that have not been passed by the Audit Committee but have instead been consented to by two thirds or more of all the directors
The 2nd meeting of the 2nd term 2024.11.06

1. Consolidated financial report for the third quarter of 2024.
2. Revision of the Company’s System of internal control and add the Sustainable information management.
3. Submission of the Company’s annual audit work plan for 2025.

 None
The 1st meeting of the 2nd term 2024.08.07
 1. Consolidated financial report for the second quarter of 2024.
2. The Company's appointment of Internal audit officer.
The 12th meeting of the 1st term  2024.05.06
 Consolidated financial report for the first quarter of 2024.
The 11th meeting of the 1st term  2024.02.27
 1.The effectiveness of and the statement on the “Internal Control System” for 2023.
2. Valuation of 2023 Inventory.
3. Approval of the 2023 business report and financial statements.
4. The Company's earnings distribution plan for 2023.
5. Assessment of the independence and competence of certified public accountants for the 2024 financial report and professional fees of CPAs.
Objections, reservations or major suggestion of Independent Director : None.
Resolution of the Audit Committee : All members of the Audit Committee agreed to pass the proposal.
The Company's handling of the Audit Committee's resolution : All directors in attendance agreed to pass the proposal.

Communication between Independent Directors and Internal Audit Manager and CPAs.

1. Methods of communication between Independent Directors and Internal Audit Officer and CPAs :
A. The Internal Audit Department except for the monthly audit report submission with the items need to be improved to the Independent Directors, the Internal Audit Officer should also at least summon an Audit Committees meeting quarterly reporting the audit scopes, results and follow-up updates.
B. The Company's CPAs present the findings of their review or audit reports regarding the financial results and internal control of the Company and its subsidiaries during the Audit Committee's quarterly meetings and separate meeting at least twice a year. And also required to communicate to the Audit Committee the impact of IFRSs updates and announcements, any issues under applicable laws and regulations that might affect the financial reports, and whether to adjust the entries.
C. The Internal Audit Officer and Independent Directors and CPAs can communication with the others as needed. The communication channels are seamless.
D. The Company has obtained the Audit Quality Indicators (AQIs) and the Independence Statement by KPMG, and assesses the independence and suitability of CPAs. The evaluation results are already reported to the Audit Committee meeting on February 27, 2025, and reported to the Board of Directors for approval.
2. The Major items of communication between the Independent Directors and the Internal Audit Officer:
The communication mechanism between the Independent Directors and the Internal Audit Officer works well and effectively.
The major communications in 2025 are summarized as follows:
Date Communication Focus Recommendations and Results
2025.11.05 1. Submission of the Company’s annual audit work plan for 2026.
2. Revisions to Certain Provisions of the "Labor and Wage Cycle" in the Internal Control and Internal Audit Systems.
3. Consolidated financial report for the third quarter of 2025.		 No Other Suggestions
2025.08.06 The internal audit report for the second quarter of 2025.
2025.05.07 The internal audit report for the first quarter of 2025.
2025.02.27 1. The internal audit report for the fourth quarter of 2024.
2. The effectiveness of and the statement on the "Internal Control System" for 2024.

The major communications in 2024 are summarized as follows:
Date Communication Focus Recommendations and Results
2024.11.06 1. The internal audit report for the third quarter of 2024.
2. Revision of the Company’s System of internal control and add the Sustainable information management.
3. Submission of the Company’s annual audit work plan for 2025.		 No Other Suggestions
2024.08.07 The internal audit report for the second quarter of 2024.
2024.05.06 The internal audit report for the first quarter of 2024.

2024.02.27

 1. The internal audit report for the fourth quarter of 2023.
2. The effectiveness of and the statement on the "Internal Control System" for 2023.

3. The Major items of communication between the Independent Directors and the Internal Audit Officer and CPAs:
The communication mechanism between the Independent Directors and the Internal Audit Officer and CPAs works well and effectively.
The major communications in 2025 are summarized as follows:
Date Communication Focus Recommendations and Results
2025.08.06 Significant differences and adjusting entries in the consolidated financial report for the second quarter of 2025:
1. Ethics and Independence
2. Types of review conclusions issued.
3. Scope of the review.
4. Review findings.
5. Other mattes to be paid attention to.
6. Significant Regulatory Updates
 No Other Suggestions
2025.02.27 Significant differences and adjusting entries in the consolidated financial report of 2024 :
1. Ethics and Independence
2. Responsibilities of auditors in auditing financial reports.
3. Communication of the firm's system of quality management
4. Types of audit opinions issued.
5. Scope of the audit.
6. Audit findings.
7. Other mattes to be paid attention to.
8. Summary of Standard on Auditing amendments recently.

The major communications in 2024 are summarized as follows:
Date Communication Focus Recommendations and Results
2024.08.07 Significant differences and adjusting entries in the consolidated financial report for the second quarter of 2024 :
1. Independence
2. Responsibilities of reviewers in reviewing interim financial reports.
3. Types of review conclusions issued.
4. Scope of the review.
5. Review findings.
6. Summary of Standard on Auditing amendments recently.
7. Other mattes to be paid attention to.
8. IFRS Sustainability Disclosure Standards implementation plan
9. Important accounting standards or interpretation letters, securities management laws and regulations, and updates on tax laws and regulations.		 No Other Suggestions
2024.02.27 Significant differences and adjusting entries in the consolidated financial report of 2023:
1. Independence
2. Responsibilities of auditors in auditing financial reports.
3. Types of audit opinions issued.
4. Scope of the audit.
5. Audit findings.
6. Recent inspections by regulatory authorities have identified significant internal control deficiencies and reminders for TPEx-listed companies.
7. Communication of the firm’s system of quality management and case resources.
8. Summary of Standard on Auditing amendments recently.
9. The main impact of the anticipated amendments to Standard on Auditing 600 “Special Considerations – Audits of Group Financial Statements“.
10. Important accounting standards or interpretation letters, securities management laws and regulations, and updates on tax laws and regulations.