I. In order to strengthen corporate governance, the Company has set up a Compensation Committee since May 2023, which holds meetings at least twice a year. The Compensation Committee is composed of all independent directors. Its duties and members are as follows:

• Develop and regularly review policies, systems, standards and structures for performance evaluation and compensation of directors and managers.
• Regularly evaluate and determine the compensation of directors and managers.

II. Introduction of current members of the Compensation Committee

Title	Name	Academic Background	Work Experiences	Current position
Independent Director	CHAN, HOU-SHENG (Convenor)	Institute of Social Administration, University of Wales, UK	Associate Professor, NTU Department of Sociology Professor, NTU Department of Sociology Professor and Chair, NTU Department of Sociology Professor and Dean, CCU Graduate Institute of Social Welfare	Emeritus Professor, National Chi Nan University President, Cross-Starit Common Market Foundation Director, CTCI Advanced Systems Inc.
Independent Director	KUNG, CHUN-CHI	MBA, National Sun Yat-sen University	CPA, Deloitte Taiwan	Independent Director, Sino Horizon Holdings Limited Independent Director, WeLeader BIO Co., Ltd Director, JIU ZHEN NAN FOODS CO., LTD. Independent Director, Hi-Lai Foods Co., Ltd.
Independent Director	HSIEH, MING-JUI	Graduate Institute of Economics, National Chung Hsing University Department of Social Policy and Sociology, University of London	Director, Hua Nan Financial Holdings Co. Ltd. Director, Greatest Idea Strategy Co., Ltd. Independent Director, Greatest Idea Strategy Co., Ltd. Member, OTC Listing Review Committee, Taipei Exchange	Associate Professor, Tamkang University
Independent Director	LIU, HUI-CHUN	Department of Law, National Taiwan University	Supervisor, CyberTAN Technology, Inc.	Attorney-at-Law, Partners, A&P LAW OFFICES  President, Yuanfu Investment Co., Ltd. Restructuring Supervisor of Wintek Corporation liquidator, TOP GREEN ENERGY TECHNOLOGIES INC. Bankruptcy Administrator of, Chunghwa Picture Tubes Co., Ltd. Independent Director, CyberTAN Technology Inc. Independent Director, Pacific Construction Co., Ltd. Supervisor, GEOR CHI DEVELOPMENT CO., LTD.

III. Information on the operation of the Compensation Committee

Since its establishment on May 29, 2023, up to December 31, 2025, a total of 14 meetings have been held. The attendance of all committee member is as follows:

Matters to discuss and resolution results of the Compensation Committee in 2023, and the Company’s handling of Committee members’ opinions are as follows: