Employee Training and Career Development

The Company places strong emphasis on people development and regards employee capability building as a critical foundation for stable operations and long-term growth across the Group. As the Group operates across multiple locations at different stages of development, training initiatives are planned from a group-level perspective, with the aim of gradually establishing a consistent talent development philosophy and learning culture.

Training programs are designed based on operational needs and role requirements at each location. Training content covers new hire onboarding, role-specific professional and technical training, management and leadership development for supervisors and key personnel, as well as mandatory training related to occupational safety and health, information security, corporate governance, and sustainability. Training participation includes employees and supervisors across all levels.

At the Yangzhou manufacturing site, where operations are more mature, training activities are closely integrated into daily operations. Training programs cover manufacturing, engineering, quality management, information systems, management practices, and regulatory compliance. Through layered and recurring training arrangements, the Company supports operational stability and continuous professional capability development. In 2025, the Yangzhou site recorded approximately 8,192 training hours, with 593 training participations, resulting in an average of 14 training hours per employee. In addition to internal training, external professional courses and certification programs were arranged as needed, with total training-related expenditure of approximately NTD 204,973.

At the Taiwan site, internal training programs conducted during 2025 included 26 courses with a total of 1,210.5 training hours, covering new employee onboarding and role-specific training across different functions. In addition, 19 external training courses were arranged, totaling 157.5 hours, primarily focused on occupational safety and health and job-related professional training. Total external training expenses at the Taiwan site amounted to approximately NTD 50,000.

In aggregate, the Company invested approximately 9,560 training hours across its major operating sites in 2025, with total training-related expenditure of approximately NTD 254,973. For other locations that are still in the early stages of establishment or ramp-up, foundational training and required compliance programs have been gradually introduced. The Company will continue to strengthen training frameworks in line with business development, with the objective of building a scalable and consistent group-wide talent development system over time.