Slide 1: Investor Presentation August 2025
nf) SHlaRAaRAA WISELINK CO., LTD. WISELINK CO., LTD (Ticker: 8932) Investor Presentation | August 2025
Slide 2: Disclaimer
Disclaimer This document and relevant information may contain certain forward-looking statements. Such forward-looking statement is not actual results but only reflects the Company’s estimates and expectations and is subject to inherent risks and uncertainties that could cause actual results to diff
Slide 3: Agenda
1. 2Q25 Results & Outlook 2. Software Business Long-Term Strategy a. Software Service Business b. India Fintech Business Lig 3. Q&A
Slide 4: 2Q25 Results & Outlook
2Q25 Results & Outlook
Slide 5: Revenue, Operating Profit, Net Income
Revenue Operating Profit Net Income Gross Margin Net Margin ROE1 ÷ ×
Slide 6: Quarterly trends 2Q24-2Q25
• • 2Q24 3Q24 4Q24 1Q25 2Q25 • • 2Q24 3Q24 4Q24 1Q25 2Q25 •
Slide 7: Annual trends 2022-1H25
2022 2023 2024 1H25 2022 2023 2024 1H25 2022 2023 2024 1H25
Slide 8: Margins and returns 2022-1H25
36% 26% 26% 17% 10% 6% -4% -2% 2022 2023 2024 1H25 2022 2023 2024 1H25
Slide 9: 2Q25 & 1H25 Income Statement
Outstanding Shares Overview 2Q25 & 1H25 Income StateMent 32 EE RE NTSmn 202510252024 aoa Revenue 634 518 397 22% 60% 1,152 64% Gross Profit 410 291 195 41% 111% 701 338 108% Operating Expense 92 81 66 13% 39% 173 123 41% Operating Income 319 210 129 52% 147% 528 215 146% Non-op Income / Loss -63 -0.
Slide 10: 2Q25 Balance Sheet
10 2Q25 Balance Sheet NT$mn Cash & equivalents A/R & N/R Inventories Other current assets Long-term investment Fixed Assets Other LT Assets Total assets Short-term Borrowings Current Long-term Debt A/P & N/P Other Current Liabilities Long-term Debt Bonds Payable Other Long-term Liabilities Total Lia
Slide 11: Business Outlook
1 Business Outlook 2025 Revenue: Expecting High Double-Digit Growth Benefiting from continued deepening cooperation with existing clients, new product adoption, and distributor expansion, 2025 revenue is expected to maintain double- digit growth. Targeting Full-Year Operating Margin Above 2024 Level
Slide 12: Software Business Long-Term Strategy
Software Business Long-Term Strategy
Slide 13: Software Services and India Fintech Services
Software Services Project-Based Services Revenue Consulting Services Maintenance SaaS Services Roventa Revenue India Fintech Services @® Finsheu Pay x OPPO Secured Exclusive Partnership with OPPO for Pre- Installed App Placement in the Indian Market Financial and Lifestyle Fintech App offering onlin
Slide 14: GLN Software Business
GLN Software Business 14
Slide 15: GLN - Asia-Pacific's Leading Enterprise Software Solutions Provider
GLOBALINE TwoRK GLN Business Global Footprint across 13 Countries Asia-Pacific’s Leading Enterprise Software & IT Solutions Provider HongKong Korea Myanmar/Laos. Taiwan Thailand Cambodia Philippines Vietnam me Malaysia Singapore indonesia New Zealand 15 GLN - Asia-Pacific’s Leading Enterprise Softwa
Slide 16: Rule of 40
60% 50% ² 40% 30% 20% 10% Rule of 40 0% 0% 10% 20% 30% 40% 50% 60% 70% ²
Slide 17: Wiselink acquired GLN 1H25
120.0% 109% 100.0% Wiselink acquired GLN 95% 80.0% 60.0% 45% 40.0% 20.0% 0.0% -20.0% -10% 2022 2023 2024 1H25
Slide 18: Deepening Client Partnerships for Long-Term Growth
18 ES» Deepening Client Partnerships for Long-Term Growth ~ Develop long-term partnerships with key clients, evolving from single-service contracts to multi-service engagements across international markets. For example, the Lenovo partnership began in Malaysia and has expanded to include attendance,
Slide 19: GLN's Trusted Partners Across Industries
GLN’s Trusted Partners Across Industries Channel Management Customization RS 1PayGc re] tp-link @ neffos R 2 | Repatriation Booking Field Force Supply Chain Human Resouce Management Management Management Management WM ASPCi 3 Ms.Winkly gastém TN SmRERHARAS WISELINK CO., LTD.
Slide 20: Deep Partnership with Lenovo, Expanding into Global Markets
20 Deep Partnership with Lenovo, Expanding into Global Markets From a Single Project to Multi-Application, Multi-Country Expansion 2019 ry Sales Management System Launch - Partnership Inception = Co-Developed Enterprise Sales Management System with Lenovo = Initial rollout in Malaysia, introducing f
Slide 21: Expansion: Partnership Upgraded to Global (Non-Europe)
▪ ▪ ▪ ▪ Expansion: Partnership Upgraded to Global (Non-Europe) ▪ ▪
Slide 22: Creating Customized Digital Service Platforms through Modularization
Creating Customized Digital Service Platforms for Multiple Brand Clients through Modularization — Developed customized digital service platforms and apps for brands such as BRS Yuanlaosi, Food Ninja, and 1855 Merchant, with features covering restaurant reservations, delivery services, and personaliz
Slide 23: 21.6 20.5 11.8 1.9 2022 2023 2024 1H25
21.6 20.5 11.8 1.9 2022 2023 2024 1H25
Slide 24: Growth Strategy for IT Software Services
Growth Strategy for IT Software Services Accelerating AI Deployment Advancing SaaS Modularization Expanding into New Product Areas ▪ Optimizing Development Efficiency ▪ Continue Advancing Modularization ▪ FraudEyes Anti-Fraud Platform in Progress Introduce AI models for code generation, error Throug
Slide 25: 2H25 Key Objectives
2H25 Key Objectives 1. Expand SaaS Commercialization Expanding SaaS commercialization, accelerating contract signings, and increasing replicable opportunities in the Southeast Asian market. 2. Launch Next-Generation AI Modules AI-driven solution deployment: Implemented core modules for intelligent s
Slide 26: India Fintech Business: FinShell Pay
India Fintech Business FinShell Pay 26
Slide 27: India's US$1+ Trillion Fintech Market Poised for Growth
India’s US$1+ Trillion Fintech Market Poised for Growth aie Large Population Base With a population of over 1.4 billion, India has become the world’s most populous market 42 Young Demographics US$ 1 Trillion+ Over 42% are young adults (ages 18-35), with Fintech Market Potential high acceptance of di
Slide 28: FinShell Pay: One-stop Online Finance and Lifestyle App
28 FinShell Pay: One-stop Online Finance x Diverse Lifestyle & Entertainment App + Provide paid advertising solutions designed to enhance platform exposure + Implement differentiated marketing campaigns (sitewide promotions and customer loyalty programs) * Over 20 financial partners in the loan mark
Slide 29: First Taiwanese Fintech Entry into India - All-in-One Super App
First Taiwanese Fintech Entry into India — All-in-One Super App Pre-installed on OPPO smartphones, reaching India’s young users with an all-in-one finance, consumption, entertainment, and lifestyle app. 29 oxamoun 1000-50Lakh west ek Loan Marketplace Offer micro-lending and BNPL services Use Al and
Slide 30: Unique Competitive Edge - Exclusive OPPO Pre-Installation
Unique Competitive Edge - Exclusive OPPO Pre-Installation Driving Scalable User Acquisition = Secured exclusive partnership with OPPO in 2023, making FinShell Pay pre-installed on OPPO and realme smartphones sold in India, with over 127M cumulative installations to date = Pre-installation model deli
Slide 31: Strategic Goals and Key Drivers
Strategic Goals Strategy J Execution Plan ,Roadmap Key Drivers = MAU Growth -—. Higher Conversion Rate Traffic Monetization — Higher Profitability pons, quickly ert 120M OPPC Large potential Brand neutrality Data insight market and trust capabilities Broad device Local partnership Advancing risk ins
Slide 32: Lending Business Roadmap - Phases to Scale Operations
32 Lending Business Roadmap - 4 Phases to Scale Operations 2023-25 1. Build Entry Point: Loan Marketplace FinShell Pay partners with 20+ Indian financial institutions, earning commissions from loan referrals and gradually integrating APIs for user analysis and operational data tracking to optimize s
Slide 33: Thank You
Thank You https://wiselink.tw speak@wiselink.tw
Slide 34: Q&A
Q&A
Slide 35: Appendix
Appendix
Slide 36: 2020 2021 2022 2023 2024 1,495 839 124 144 162 200 323 -48 -45
2020 2021 2022 2023 2024 800 943 799 961 1,495 75 99 132 369 839 124 144 162 200 323 -48 -45 -30 169 515 -13 -23 -1 -2 -7 -61 -68 -31 167 509 -49 -67 -29 93 365 -49 -67 -29 88 319 -0.50 -0.61 -0.24 0.65 2.00 -11% 18% -15% 20% 56% 9% 10% 16% 38% 56% -6% -5% -4% 18% 34% -6% -7% -4% 9% 21% 15% 15% 20%
Slide 37: As % of total assets
As % of total assets 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024 117 318 408 318 870 10% 20% 27% 18% 36% 147 191 127 312 223 13% 12% 8% 18% 9% 210 139 128 90 76 19% 9% 8% 5% 3% 113 94 42 50 115 10% 6% 3% 3% 5% 40 30 28 23 28 3% 2% 2% 1% 1% 201 440 422 653 790 18% 28% 28% 38% 32% 303 378 356 29