Ethical Management

Ethical Management

We have established internal rules and regulations such as the “Code of Conduct”, the “Ethical Corporate Management Best Practice Principles”, the “Implementation Measures for the Whistleblowing System”, and the “Guidelines for Political Contribution Donations”. These clearly demonstrate our commitment to ethical business practices and legal compliance. We require that all activities of the Company and its subsidiaries comply with applicable laws and regulations and adhere to high standards of professional ethics. We are committed to avoiding unfair competition, opposing any form of bribery, and maintaining appropriate management systems, supported by internal training to enhance employees’ awareness and strengthen corporate governance. We report the implementation status of ethical management to the Board of Directors annually. The most recent annual report was presented to the Board of Directors on November 12, 2025.

Education and Training

New Employee Orientation

We have incorporated ethical management into our orientation for new employees to ensure that every new hire understands and adheres to our “Ethical Corporate Management Best Practice Principles”, “Code of Conduct”, and related policies. As of mid-October, a total of 33 new employees joined the Company; 28 have completed the ethical management training, totaling 14 training hours.

External Training

As of the end of October 2025, a total of 21 employees applied for external training on accounting and internal control systems, totaling 85 training hours.

Internal Training

As of the end of October 2025, we conducted internal training sessions on ethical corporate management to raise employees’ awareness, covering topics such as anti-corruption, insider trading, and whistleblowing channels. A total of 375 attendances were recorded, totaling 187.5 training hours. In 2025, we additionally used videos in the public areas of our headquarters to promote ethical management, anti-corruption, and the prevention of insider trading. Six videos with different themes were screened, and the videos were played more than 19,600 times for more than 620 hours in total.

Whistleblowing System

We have established a whistleblowing system on our official website since September 30, 2021. The designated unit responsible for receiving reports, the confidentiality and protection of whistleblowers, and the related complaint-handling and investigation procedures are clearly set out in the “Implementation Measures for the Whistleblowing System,” which are reviewed and updated on an ongoing basis. The system has continued to operate normally during this year; however, as of September 30, 2025, no whistleblowing reports have been received.

Declaration and Commitment

As of May 2023, all nine of our directors have signed the “Statement of Compliance with the Ethical Management Policy”, declaring their full adherence to the Company’s “Ethical Corporate Management Best Practice Principles”, “Code of Conduct”, and all related ethical management policies and regulations. Additionally, as of September 30, 2025, a total of 33 new employees hired during this year have all signed and agreed to comply with the Company’s “Code of Conduct”.

Supplier Compliance

Our company incorporates clauses in procurement contracts with suppliers requiring compliance with corporate social responsibility and our ethical management policy. These contracts expressly prohibit suppliers, for commercial or personal gain, from intending to or actually offering, giving, receiving, or accepting bribes or any other improper benefits to or from any of our personnel, or engaging in similar conduct. We further require all suppliers to sign an “Integrity and Anti-corruption Pledge” reaffirming these requirements and clearly stating that any such illegal activity will result in the Company’s immediate termination or rescission of the contract. As of prior to the forth quarter of 2025, our company had entered into a total of 11 procurement contracts, all of which included these provisions. In addition, our company did not receive any reports of supplier-related bribery in 2025.

Political Contributions

We have established the “Guidelines for Political Contributions” to serve as a procedural and behavioral guide for the lawful handling of political contributions. In 2025, our company did not make any political contributions.

Anti-Corruption Assessment

We evaluate each operational site based on the latest Corruption Perceptions Index (CPI) to determine whether it is perceived to be located in a high-risk region for corruption. If an operational site is situated in a country classified as having a medium to high corruption risk (meaning a score below 50), we strengthen relevant anti-corruption education and training. Taking Taiwan, where our headquarters is located, as an example, the latest CPI results released in 2025 show a score of 67, ranking 25th out of 180 countries, indicating a low-risk area. In 2025, our company did not experience any incidents of employee corruption or internal complaints, and based on our assessment, no significant corruption-related risks were identified.

Insider Trading Prevention

Article 6 of our “Procedures for Handling Material Inside Information and Prevention of Insider Trading” and Article 10 of our “Practical Guidelines for Corporate Governance” clearly stipulate that directors and insiders are not allowed to trade the Company’s shares during the 30 days prior to the announcement of the annual financial report and the 15 days prior to the announcement of each quarterly financial report.

Our quarterly financial reports for the year 2025 were approved by the Board of Directors on February 26th, May 13th, August 13th, and November 12th, respectively. Additionally, notifications were electronically sent to directors and insiders on January 15th, April 24th, July 28th, and October 23rd by stock service personnel, reminding them not to engage in stock transactions prior to the financial report announcements. There were no incidents of insider trading in 2025.