Dividend distribution over the years

(Note 1) The Company’s 2020 profit distribution plan was approved by the Board of Directors on April 26, 2021, to distribute cash dividends of NT$81,000,000 to shareholders. The original distribution amount per share was NT$3.68181818. As the Company conducted an initial public offering of common stock on May 27, 2021, the number of outstanding common shares increased from 22,000,000 to 27,000,000. Therefore, the distribution amount per share was adjusted to NT$3, and the distribution will be made up to the nearest NT$ (subject to the amount below NT$).

(Note 2) The Company’s 2023 profit distribution plan was approved by the Board of Directors on May 8, 2024, to distribute a cash dividend of NT$100,246,106 to shareholders. The original distribution amount per share was NT$3.20000000. Due to the exercise of the Company’s employee stock options and convertible bonds, the total number of outstanding ordinary shares increased from 31,326,908 to 31,453,660 shares. Therefore, the distribution amount per share was adjusted to NT$3.18710464, and the distribution will be rounded up to the nearest NT$ (subject to the amount below NT$).

(Note 3) The Company’s 2024 profit distribution plan was approved at the shareholders’ meeting on June 30, 2025, to distribute a stock dividend of RMB 0.5 per share, 50 shares for every 1,000 shares, and a cash dividend of RMB 3.5 per share. As of July 29, 2025, due to the exercise of employee stock options, the total number of outstanding shares of the Company was 34,728,044. This change in the issued share capital necessitates an adjustment to the share dividend ratio. The stock dividend for shareholders is adjusted to RMB 0.47805226 per share, meaning each thousand shares will be converted to 47.805226 shares free of charge. Any fractional shares (less than one share) may be consolidated by the shareholders through the Company's shareholding agent within five days of the share issuance date. Any remaining fractional shares will be paid in cash at par value, rounded down to RMB 0.00. The Chairman is authorized to purchase these shares at par value from a designated party. The cash dividend for shareholders is adjusted to RMB 3.34636644 per share, rounded down to RMB 0.00. The total amount of any fractional shares will be recorded as other income of the Company.