2026 Q2 Financial Report (September 22, 2026)

Consolidated Financial Statements for the

Six Months Ended June 30, 2026 and 2025 and Independent Auditors' Review Report

INDEPENDENT AUDITORS' REVIEW REPORT

Delo.tte & Touche

20F, Taipei Nan Shan Plaza No. 100, Songren Rd.,

Xinyi Dist., Taipei 110421, Taiwan

Tel :+886 (2) 2725-9988

Fax:+886 (2) 4051-6888

https://www.deloitte.com.tw

The Board of Directors and Shareholders Chroma ATE Inc.

Introduction

We have reviewed the accompanying consolidated balance sheets of Chroma ATE Inc. and its subsidiaries (collectively, the "Group") as of June 30, 2026 and 2025, the related consolidated statements of comprehensive income, for the three months ended June 30, 2026 and 2025 and for the six months ended June 30, 2026 and 2025, the consolidated statements of changes in equity and cash flows for the six months then ended, and the related notes to the consolidated financial statements, including material accounting policy information (collectively referred to as the "consolidated financial statements"). Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34 "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China. Our responsibility is to express a conclusion on the consolidated financial statements based on our reviews.

Scope of Review

Except as explained in the following paragraph, we conducted our reviews in accordance with the Standards on Review Engagements of the Republic of China 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A review of consolidated financial statements consists of making inquiries, primarily ofpersons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Basis for Qualified Conclusion

The financial statements of some non-significant subsidiaries included in the consolidated financial statements were not reviewed. As of June 30, 2026 and 2025, the combined total assets of these non-significant subsidiaries were NT$l0,723,503 thousand and NT$3,946,302 thousand, respectively, representing 17% and 10% of the consolidated total assets, and the combined total liabilities of these non-significant subsidiaries were NT$3,487,892 thousand and NT$1,092,932 thousand, respectively, representing 12% and 7%, respectively, of the consolidated total liabilities. The amounts of unreviewed comprehensive income (loss) for the three months ended June 30, 2026 and 2025 were NT$8l4,998 thousand and NT$(652,222) thousand, respectively, representing 15% and (108%), respectively, of the consolidated total comprehensive income; the amounts of unreviewed comprehensive income for the six months ended June 30, 2026 and 2025 were NT$1,607,499 thousand and NT$24,850 thousand, respectively, representing 17% and 1%, respectively, of the consolidated total comprehensive income. In addition, as disclosed in Note 13 to the consolidated financial statements, these investment amounts were calculated and disclosed on the basis of the unreviewed financial statements of the investees as of and for the same reporting

periods as those of the Corporation. The carrying values of investments accounted for using the equity method were NT$5,275,777 thousand and NT$4,596,165 thousand, respectively, representing 8% and 11% of the consolidated total assets as of June 30, 2026 and 2025; the related shares of comprehensive income of associates and joint ventures for the three months ended June 30, 2026 and 2025 were NT$140,655 thousand and NT$(341,344) thousand, respectively, representing 3% and (57%), respectively, of the consolidated total comprehensive income; the related shares of comprehensive income of associates and joint ventures for the six months ended June 30, 2026 and 2025 were NT$340,565 thousand and NT$(83,624) thousand, respectively, representing 3% and (3%), respectively, of the consolidated total comprehensive income.

Qualified Conclusion

Based on our reviews, with the exception of the matter described in the preceding paragraph, nothing has come to our attention that caused us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of the Group as of June 30, 2026 and 2025, its consolidated financial performance for the three months ended June 30, 2026 and 2025, and its consolidated financial performance and its consolidated cash flows for the six months ended June 30, 2026 and 2025 in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34 "Interim Financial Reporting" endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.

The engagement partners on the reviews resulting in this independent auditors' review report are Yi-Wen Wang and Yih-Shin Kao.

Deloitte & Touche Taipei, Taiwan Republic of China

August 7, 2026

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to review such consolidated financial statements are those generally applied in the Republic of China.

For the convenience of readers, the independent auditors' review report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors' review report and consolidated financial statements shall prevail.

- 2 -

CONSOLIDATED BALANCE SHEETS

(In Thousands of New Taiwan Dollars)

June 30, 2026 December 31, 2025 June 30, 2025

The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche review report dated August 7, 2026)

- 3 -

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

For the Three Months Ended June 30 For the Six Months Ended June 30

2026 2025 2026 2025

Amount % Amount % Amount % Amount %

NET OPERATING REVENUE

(Notes 20 and 27) $ 13,529,459 100 $ 6,455,395 100 $ 25,389,128 100 $ 13,320,446 100

OPERATING COSTS (Notes 11,

21 and 27) 5,344,271 39 2,231,178 35 9,779,881 38 4,947,922 37

GROSS PROFIT 8,185,188 61 4,224,217 65 15,609,247 62 8,372,524 63

REALIZED GAIN ON TRANSACTIONS WITH ASSOCIATES AND JOINT

VENTURES - - 98 - - - 77 -

REALIZED GROSS PROFIT 8,185,188 61 4,224,315 65 15,609,247 62 8,372,601 63

OPERATING EXPENSES

(Notes 21 and 27)

Selling and marketing expenses 1,230,590 9 917,153 14 2,337,132 9 1,857,367 14

General and administrative

expenses 786,575 6 474,075 7 1,440,816 6 957,458 7

Research and development

expenses 937,722 7 631,616 10 1,744,862 7 1,237,466 9

(Reversal of) expected credit

loss (11,102) - 4,147 - 47,668 - (41,161) -

Total operating expenses 2,943,785 22 2,026,991 31 5,570,478 22 4,011,130 30

PROFIT FROM OPERATIONS 5,241,403 39 2,197,324 34 10,038,769 40 4,361,471 33

NON-OPERATING INCOME AND EXPENSES

Finance costs (18,619) - (4,017) - (26,198) - (11,752) -

Share of profit of associates

and joint ventures (Note 13) 171,415 1 212,513 3 302,535 1 423,174 3

Interest income 32,949 - 24,922 - 50,874 - 41,601 -

Other income 50,632 1 60,282 1 78,730 - 92,485 1

Foreign exchange gain (loss) 37,868 - (675,794) (10) 238,293 1 (523,652) (4)

Gain on disposal of non-current

assets held for sale (Note 16) 444,229 3 - - 444,229 2 - -

Gain on disposal of investments accounted for using the equity method

(Note 13) - - 507,248 8 - - 525,297 4

Gain on financial assets at fair

value through profit or loss 562,888 4 13,119 - 504,900 2 22,887 -

Other expenses (6,813) - (12,112) - (23,664) - (13,869) -

(Loss) gain on disposal of property, plant and

equipment (Note 21) (2,140) - 114,777 2 (585) - 117,676 1

Total non-operating

income and expenses 1,272,409 9 240,938 4 1,569,114 6 673,847 5

PROFIT BEFORE INCOME

TAX 6,513,812 48 2,438,262 38 11,607,883 46 5,035,318 38

INCOME TAX EXPENSE

(Note 22) 1,284,096 9 430,550 7 2,430,075 10 872,039 7

NET PROFIT FOR THE

PERIOD 5,229,716 39 2,007,712 31 9,177,808 36 4,163,279 31

(Continued)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

For the Three Months Ended June 30 For the Six Months Ended June 30

2026 2025 2026 2025

Amount % Amount % Amount % Amount %

OTHER COMPREHENSIVE INCOME (LOSS)

Items that will not be reclassified subsequently to profit or loss:

The accompanying notes are an integral part of the consolidated financial statements.

(With Deloitte & Touche review report dated August 7, 2026) (Concluded)

CHROMA ATE INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

(In Thousands of New Taiwan Dollars, Except Earnings Per Dividend)

Equity Attributable to Owners of the Corporation

Other Equity

Exchange Differences on Translating the Financial

Unrealized Gain (Loss) on Financial Assets at Fair Value

Retained Earnings Statements of Through Other

Ordinary Share

Unappropriated

Foreign

Comprehensive

Unearned

Non-controlling

BALANCE ON JANUARY 1, 2025

Appropriation of 2024 earnings Legal reserve

Cash dividends - NT$9.0 per share

Changes in capital surplus from investments in associates and joint ventures accounted for using the equity method

Net profit for the six months ended June 30, 2025

Other comprehensive income (loss) for the six months ended June 30, 2025 Total comprehensive income (loss) for the six months ended June 30, 2025 Adjustments of capital surplus for the Corporation's cash dividends received

by subsidiary

Disposal of investments accounted for using the equity method

Difference between the consideration received and the carrying amount of the subsidiaries' net assets during acquisition or disposal

Share-based payment

Cash dividends distributed by subsidiaries Others

BALANCE ON JUNE 30, 2025

BALANCE ON JANUARY 1, 2026

Cash dividends - NT$19.5 per share

Net profit for the six months ended June 30, 2026

Other comprehensive income (loss) for the six months ended June 30, 2026 Total comprehensive income (loss) for the six months ended June 30, 2026 Adjustments of capital surplus for the Corporation's cash dividends received

by subsidiary

Difference between the consideration received and the carrying amount of the subsidiaries' net assets during acquisition

Changes in ownership interests in subsidiaries Share-based payment

Non-controlling interests

Cash dividends distributed by subsidiaries Others

BALANCE ON JUNE 30, 2026

The accompanying notes are an integral part of the consolidated financial statements. (With Deloitte & Touche review report dated August 7, 2026)

- 6 -

(In Thousands of New Taiwan Dollars)

For the Six Months Ended

June 30

Purchase of financial assets at fair value through other comprehensive

income (298,639) (199,840)

Proceeds from disposal of financial assets at fair value through other

comprehensive income 63,091 102,931

(Continued)

(In Thousands of New Taiwan Dollars)

For the Six Months Ended

June 30

EFFECTS OF EXCHANGE RATE CHANGES ON CASH AND CASH

EQUIVALENTS 23,777 (48,224)

(Continued)

(In Thousands of New Taiwan Dollars)

For the Six Months Ended

June 30

The accompanying notes are an integral part of the consolidated financial statements.

(With Deloitte & Touche review report dated August 7, 2026) (Concluded)

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

1. GENERAL INFORMATION

   Chroma ATE Inc. (the "Corporation") was incorporated in the Republic of China (ROC) in November 1984. The Corporation mainly designs, assembles, calibrates, manufactures, sells, repairs and maintains software/hardware for computers and peripherals, computerized automatic test systems, electronic test instruments, signal generators, power supplies, telecom power supplies, etc. as well as serves as an agent to sell these products. The Corporation's shares have been listed on the Taiwan Stock Exchange since December 21, 1996.

   The consolidated financial statements of the Corporation and its subsidiaries are presented in the Corporation's functional currency, the New Taiwan dollar (NT$).

2. APPROVAL OF FINANCIAL STATEMENTS

   The consolidated financial statements were approved by the Corporation's board of directors on July 30, 2026.

3. APPLICATION OF NEW, AMENDED AND REVISED STANDARDS AND INTERPRETATIONS

   1. Initial application of the amendments to the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC), and SIC Interpretations (SIC) (collectively, the "IFRS Accounting Standards") endorsed and issued into effect by the Financial Supervisory Commission (FSC)

      The initial application of the IFRS Accounting Standards endorsed and issued into effect by the FSC did not have a material impact on the Group's accounting policies.

   2. The IFRS Accounting Standards endorsed by the FSC for application starting from 2027

      New, Amended and Revised Standards and Interpretations

      Effective Date

      Announced by IASB

      IFRS 18 "Presentation and Disclosure in Financial Statements" January 1, 2027 (Note 1)

      IFRS 19 "Subsidiaries without Public Accountability: Disclosures" (including the 2025 amendments to IFRS 19)

      Amendments to IAS 21 "Translation to a Hyperinflationary Presentation Currency"

      Amendments to IAS 28 "Amendments to the Fair Value Option for Investments in Associates and Joint Ventures"

      January 1, 2027

      January 1, 2027

      January 1, 2027 (Note 2)

      Note 1: IFRS 18 will take effect starting from January 1, 2028 for domestic entities. Earlier application is permitted.

      Note 2: An entity shall apply the amendments when it applies IFRS 18.

      IFRS 18 "Presentation and Disclosure in Financial Statements" and consequential amendments and Amendments to IAS 28 "Amendments to the Fair Value Option for Investments in Associates and

      Joint Ventures"

      IFRS 18 will supersede IAS 1 "Presentation of Financial Statements". The main changes comprise:

      • To classify items of income and expenses presented in the statement of profit or loss into the operating, investing, financing, income taxes and discontinued operations categories, the Group shall assess whether it has specified main business activities of investing in particular types of assets and providing financing to customers.

      • The statement of profit or loss shall present totals and subtotals for operating profit or loss, profit or loss before financing and income taxes and profit or loss.

      • Provides guidance to enhance the requirements of aggregation and disaggregation: The Group shall identify the assets, liabilities, equity, income, expenses and cash flows that arise from individual transactions or other events and shall classify and aggregate them into groups based on shared characteristics, so as to result in the presentation in the primary financial statements of line items that have at least one similar characteristic. The Group shall disaggregate items with dissimilar characteristics in the primary financial statements and in the notes. The Group labels items as "other" only if it cannot find a more informative label.

      • Disclosures on Management-defined Performance Measures (MPMs): When in public communications outside financial statements and communicating to users of financial statements management's view of an aspect of the financial performance of the Group as a whole, the Group shall disclose related information about its MPMs in a single note to the financial statements, including the description of such measures, calculations, reconciliations to the subtotal or total specified by IFRS Accounting Standards and the income tax and non-controlling interests effects of related reconciliation items.

        In addition, the following consequential amendments have been made to IAS 7 "Statement of Cash Flows":

      • The Group shall use operating profit or loss as the starting point when presenting cash flows from operating activities under the indirect method.

      • Interest and dividends received by the Group shall be classified as investing activities, while interest and dividends paid shall be classified as financing activities. However, if, after assessment, the Group has a specific main operating activity, it shall determine how to classify dividends received, interest received and interest paid in the statement of cash flows by referring to how it classifies dividend income, interest income and interest expense in the statement of profit or loss. The total of each of these cash flows shall be classified in a single category in the statement of cash flows.

      The Group has decided not to apply IFRS 18 and consequential amendments earlier.

      Except for the above impact, as of the date the consolidated financial statements were authorized for issue, the Group is continuously assessing the possible impact of the application of the amendments on the Group's financial position and financial performance and will disclose the relevant impact when the assessment is completed.

   3. The IFRS Accounting Standards in issue but not yet endorsed and issued into effect by the FSC

      New, Amended and Revised Standards and Interpretations

      Effective Date

      Announced by IASB (Note)

      Amendments to IFRS 10 and IAS 28 "Sale or Contribution of Assets between an Investor and its Associate or Joint Venture"

      To be determined by IASB

      IFRS 20 "Regulatory Assets and Regulatory Liabilities" January 1, 2029

      Note: Unless stated otherwise, the above IFRS Accounting Standards are effective for annual reporting periods beginning on or after their respective effective dates.

      Except for the above impact, as of the date the consolidated financial statements were authorized for issue, the Group is continuously assessing the other impacts of the above amended standards and interpretations on the Group's financial position and financial performance and will disclose the relevant impact when the assessment is completed.

4. SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION

   1. Statement of compliance

      These interim consolidated financial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and IAS 34 "Interim Financial Reporting" as endorsed and issued into effect by the FSC. Disclosure information included in these interim consolidated financial statements is less than the disclosure information required in a complete set of annual consolidated financial statements.

   2. Basis of preparation

      The consolidated financial statements have been prepared on the historical cost basis except for financial instruments that are measured at fair values, and net defined benefit liabilities which are measured at the present value of the defined benefit obligation less the fair value of plan assets.

      The fair value measurements, which are grouped into Levels 1 to 3 based on the degree to which the fair value measurement inputs are observable and based on the significance of the inputs to the fair value measurement in its entirety, are described as follows:

      1. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities;

      2. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and

      3. Level 3 inputs are unobservable inputs for an asset or liability.

   3. Basis of consolidation

      The basis of preparing the consolidated financial statements is consistent with the consolidated financial statements for the year ended December 31, 2025.

      Refer to Note 12, Table 7 and Table 8 for the detailed information of subsidiaries, including the percentages of ownership and main businesses.

   4. Other material accounting policies

      Except for the following, please refer to the consolidated financial statements for the year ended December 31, 2025.

      1. Retirement benefits

         Pension cost for an interim period is calculated on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant plan amendments, settlements, or other significant one-off events.

      2. Income tax expense

         Income tax expense represents the sum of the tax currently payable and deferred tax. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period's pre-tax income the tax rate that would be applicable to expected total annual earnings.

5. MATERIAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The same material accounting judgments and key sources of estimates and uncertainty have been followed in these consolidated financial statements as were applied in the preparation of the Group's consolidated financial statements for the year ended December 31, 2025.

The range of interest rates at the end of the reporting period was as follows:

1. FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS

   	June 30, 2026	December 31, 2025	June 30, 2025
   Mandatorily at FVTPL - current
   Derivative instruments - foreign exchange forward contracts (a)	$ -	$ -	$ 12,498
   Domestic listed shares (b)	421,357	656,713	798,429
   Domestic unlisted shares	77,585	72,978	83,769
   Open-ended beneficiary certificates	3,373,611	934,482	729,482
   	$ 3,872,553	$ 1,664,173	$ 1,624,178
   Mandatorily at FVTPL - non-current
   Open-ended beneficiary certificates	$ 1,447	$ 2,303	$ 1,912
   Convertible bonds	77,915	77,915	78,428
   	$ 79,362	$ 80,218	$ 80,340

   1. At the end of the reporting period, outstanding foreign exchange forward contracts not under hedge accounting were as follows:

      June 30, 2025

      Currency Maturity Date

      Notional Amount (In Thousands)

      Sell USD/NTD July 2025 to September 2025 USD13,230/NTD395,494

      The Group entered into forward exchange contracts to manage exposures to exchange rate fluctuations of foreign currency-denominated assets and liabilities. Therefore, the Group elected not to be accounted for using hedge accounting.

   2. Refer to Note 13 for information in June 2025 relating to financial instruments transferred from investments accounted for using the equity method, amounting to 793,521 thousand.

2. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

   	June 30, 2026	December 31, 2025	June 30, 2025
   Investments in debt instruments - current
   Foreign government bonds	$ 238,577	$ -	$ 172,383
   Investments in equity instruments - non-current
   Domestic listed shares and emerging market shares	$ 1,315,095	$ 995,445	$ 1,051,423
   Domestic unlisted shares	109,070	110,178	154,195
   Foreign unlisted shares	62,158	62,158	64,293
   	$ 1,486,323	$ 1,167,781	$ 1,269,911

   These investments in equity instruments are not held for trading. Instead, they are held for medium to long-term strategic purposes. Refer to Table 3 for the detailed information. Accordingly, the management elected to designate these investments in equity instruments as at FVTOCI as they believe that recognizing short-term fluctuations in these investments' fair value in profit or loss would not be consistent with the Group's strategy of holding these investments for long-term purposes.

3. FINANCIAL ASSETS MEASURED AT AMORTIZED COST

   	June 30, 2026	December 31, 2025	June 30, 2025
   Current
   Time deposits with maturities of more than 3 months	$ 154,482	$ 427,898	$ 456,291
   Pledged deposits (Note 28)	20,424	15	23,133
   Repurchase agreements collateralized by bills	-	-	169,424
   	$ 174,906	$ 427,913	$ 648,848
   Non-current
   Time deposits with maturities of more than 3 months	$ 9,364	$ 44,943	$ 53,209
   Pledged deposits (Note 28)	6,645	7,093	6,170
   Restricted accounts	3,559	3,145	14,651
   	$ 19,568	$ 55,181	$ 74,030

   The range of interest rates at the end of the reporting period was as follows:

   	June 30, 2026	December 31, 2025	June 30, 2025
   Time deposits	1.10%-2.60%	1.00%-3.10%	0.80%-3.10%
   Repurchase agreements collateralized by bills	-	-	1.51%-1.54%

4. NOTES RECEIVABLE AND TRADE RECEIVABLES

(Continued)

(Concluded)

The average credit period for sales of goods is 60 to 120 days from the date. Before accepting any new customer, the Group uses the bank's credit investigation or external credit scoring system to assess the potential customer's credit quality and defines credit limits by customer. Management will review the credit limit and rating of customers as needed.

The Group measures the loss allowance for trade receivables at an amount equal to lifetime ECLs. The expected credit losses on trade receivables are estimated by reference to the past default experience and the current financial position, in which the debtors operate. As the Group's historical credit loss experience does not show other factors that matter significantly, the expected credit loss rate is based on the past due status of trade receivables.

The Group writes off a trade receivable when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery. For trade receivables that have been written off, the Group continues to engage in enforcement activity to attempt to recover the receivables due. Where recoveries are made, these are recognized in profit or loss.

The aging schedule of notes receivable and trade receivables based on the past due days was as follows:

The movements of the loss allowance of notes receivable and trade receivables were as follows:

For the Six Months Ended

June 30

The cost of inventories recognized as cost of goods sold was $4,941,887 thousand and $2,107,007 thousand for the three months ended June 30, 2026 and 2025, respectively, and $9,149,920 thousand and $4,457,687 thousand for the six months ended June 30, 2026 and 2025, respectively. These amounts include inventory write-downs of $7,341 thousand and $13,039 thousand for the three months ended June 30, 2026 and 2025, respectively, and inventory write-downs of $22,877 thousand and $25,345 thousand for the six months ended June 30, 2026 and 2025, respectively.

1. SUBSIDIARIES

   Subsidiaries included in the consolidated financial statements:

   Percentage of Ownership as of

   Investor	Investee	Business	June 30, 2026	December 31, 2025	June 30, 2025	Remark
   The Corporation	Neworld Electronics Limited	Sale and maintenance of electronic test instruments, etc.	100.0	100.0	100.0
   	Mas Automation Corp.	Design, manufacturing, installation and testing of	100.0	100.0	100.0
   		automated factory conveyor systems
   Chroma ATE Inc.		Sale and maintenance of electronic test instruments, etc.	100.0	100.0	100.0
   Chroma Systems Solutions, Inc.		Sale and maintenance of electronic test instruments, etc.	40.0	35.0	35.0	Note 1
   Chroma ATE Europe B.V.		Sale and maintenance of electronic test instruments, etc.	100.0	100.0	100.0
   Chroma Germany GmbH		Sale and maintenance of electronic test instruments, etc.	100.0	100.0	100.0
   Chroma Japan Corp.		Sale and maintenance of electronic test instruments, etc.	100.0	100.0	100.0
   CHI Incorporation Ltd.		Test of inductance, capacitance and resistance and sale of	100.0	100.0	100.0
   		parts
   Chen Hwa Technology Inc.		Test of inductance, capacitance and resistance and sale of	100.0	100.0	100.0
   		parts
   San Eagle Development Corp.		Investment	100.0	100.0	100.0
   Sensational Holdings Ltd.		Investment	100.0	100.0	100.0
   Deep Red Holding Co., Ltd.		Investment	100.0	100.0	100.0
   Testar Electronics Corporation		Testing of LED	67.2	67.2	67.2
   Adivic Technology Co., Ltd.		Sale and research of RF device	91.1	91.1	91.1
   Chroma Investment Co., Ltd.		Investment	100.0	100.0	100.0
   Quantel Private Ltd.		Sale of test instruments, etc.	60.0	60.0	60.0
   Innovative Nanotech Incorporated		Monitoring instruments of nanoparticles	67.2	67.2	67.2
   Touch IntelliConnect Inc.		Intelligent data IoT device integration, platform design,	83.1	83.1	83.1
   	Chroma Europe Holding B.V.	and system solutions Investment	100.0	100.0	-
   Neworld Electronics	Chroma Electronics (Shenzhen) Co.,	Sale of computerized automatic test systems, peripherals	100.0	100.0	100.0
   Limited	Ltd.	and electronic test instruments
   	Chroma Electronics (Shanghai) Co.,	Sale of computerized automatic test systems, peripherals	100.0	100.0	100.0
   	Ltd.	and electronic test instruments
   Chroma ATE Inc.	Chroma Systems Solutions, Inc.	Sale and maintenance of electronic test instruments, etc.	50.0	50.0	50.0	Note 1
   Chen Hwa Technology	Chroma (Shanghai) Trading Co., Ltd.	International and transit trading, simple commercial	-	100.0	100.0	Note 2
   Inc.		processing, commercial consulting services, etc.
   CHI Incorporation Ltd.	Chroma ATE (Suzhou) Co., Ltd.	Sale of computerized automatic test systems, peripherals	100.0	100.0	100.0
   		and electronic test instruments
   San Eagle	Wei Kuang Mech. Eng. Inc.	Investment	100.0	100.0	100.0
   Development Corp.
   Wei Kuang Mech.	Wei Kuang Mech. Eng. (Nanjing) Co.,	Sale and maintenance of electronic equipment and factory	100.0	100.0	100.0
   Eng. Inc.	Ltd.	conveyor systems
   	Wei Kuang Automatic Equipment	Sale and maintenance of electronic equipment and factory	100.0	100.0	100.0
   	(Xiamen) Co., Ltd.	conveyor systems
   Deep Red Holding Co.,	Sajet System Technology (Suzhou) Co.,	Research, development and design of computer network	100.0	100.0	100.0
   Ltd.	Ltd.	security systems and information management
   Quantel Private Ltd.	Quantel Technologies India Private	Sale of test instruments, etc.	100.0	100.0	100.0
   	Ltd.
   Quantel Global Vietnam Co., Ltd.		Sale of test instruments, etc.	100.0	100.0	100.0
   Quantel Global Sdn. Bhd.		Sale of test instruments, etc.	100.0	100.0	100.0
   Quantel Global Philippines Corporation		Sale of test instruments, etc.	100.0	100.0	100.0
   Quantel Global Company Limited		Sale of test instruments, etc.	100.0	100.0	100.0
   PT Quantel		Sale of test instruments, etc.	100.0	100.0	100.0
   					(Continued)

   Percentage of Ownership as of

   Investor	Investee		Business	June 30, 2026	December 31, 2025	June 30, 2025	Remark
   Chroma Investment	Testar Electronics Corporation	Testing of LED		15.0	15.0	15.0
   Co., Ltd.
   Chroma Electronics	Chroma ATE (Dongguan) Co., Ltd.	Sale of computerized automatic test systems, peripherals		100.0	100.0	100.0
   (Shenzhen) Co., Ltd.		and electronic test instruments
   Chroma Electronics	Smartrise Semiconductor (Shanghai)	Sales of semiconductor equipment		88.8	100.0	100.0	Note 3

   (Shanghai) Co., Ltd. Chroma ATE (Suzhou)

   Co., Ltd.

   Co., Ltd.

   Chroma ATE (Xiamen) Co., Ltd. Sale of computerized automatic test systems, peripherals

   and electronic test instruments

   100.0 100.0 100.0

   (Concluded)

   Note 1: The Corporation acquired 5% equity interests in Chroma Systems Solutions, Inc. in May 2026 for US$10,452 thousand. As a result, the Corporation and Chroma ATE Inc. jointly increased their equity interest in Chroma Systems Solutions, Inc. to 90%.

   Note 2: Chroma (Shanghai) Trading Co., Ltd. was dissolved in April 2026.

   Note 3: Smartrise Semiconductor (Shanghai) Co., Ltd. conducted a capital injection of RMB4,500 thousand in January 2026. As the Group did not participate in the capital injection, its equity interest in Smartrise Semiconductor (Shanghai) Co., Ltd. decreased to 88.8% after the capital injection.

2. INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD

   June 30,

   2026

   December 31,

   2025

   June 30,

   2025

   Investments in associates $ 5,258,660 $ 4,921,364 $ 4,581,890

   Investments in joint ventures 17,117 15,739 14,275

   $ 5,275,777 $ 4,937,103 $ 4,596,165

   1. Investments in associates

      June 30, 2026 December 31, 2025 June 30, 2025

      Amount

      Percentage of Equity Interest

      (%) Amount

      Percentage of Equity Interest

      (%) Amount

      Percentage of Equity Interest (%)

      $ 4,781,914	17.0	$ 4,435,581	17.1	4,281,514	17.1
      303,572	27.3	306,445	27.3	300,376	27.3
      173,174	47.7	179,338	47.7	-	-
      $ 5,258,660		$ 4,921,364		$ 4,581,890

      Material associate Camtek Ltd.

      Associates that are not individually material Dynascan Technology Corp. NanoSeeX Inc.

      1) Material associate

      Although the Group's equity interest in Camtek Ltd. is less than 20%, after assessing number of seats in the board of directors of Camtek Ltd., the Group has a significant influence.

      Fair values (Level 1) of investments in associates with available published price quotations are summarized as follows:

      Name of Associate	June 30, 2026	December 31, 2025	June 30, 2025
      Camtek Ltd.	$ 40,614,509	$ 26,130,423	$ 19,368,552
      2) Associates that are not individually material

      The Group was not elected as directors and consequently ceased to have significant influence over Adlink Technology Inc. since June 2025. The Group reclassified the remaining 6.0% interest as a financial asset at FVTPL at the date of loss of significant influence. This change resulted in the recognition of a gain in profit or loss for the year ended December 31, 2025, and calculated as follows:

      Fair value of the investment	$ 793,521
      Less: Carrying amount of investment on the date of loss of significant influence	(185,128)
      Less: Deferred gains from transactions with the associate (Note 21)	(115,487)
      Others	21,229
      Gain recognized	$ 514,135

      The Group acquired NanoSeeX Inc. in November 2025. Included in the cost of investment in the associate was goodwill of $31,319 thousand.

      The investments were accounted for using the equity method and the share of profit or loss and other comprehensive income of those investments were calculated based on financial statements which have not been reviewed.

   2. Investments in joint ventures

June 30, 2026 December 31, 2025 June 30, 2025

Amount

Percentage of Equity Interest

(%) Amount

Percentage of Equity Interest

(%) Amount

Percentage of Equity Interest (%)

Joint ventures that are not individually material

Chih Ho Shun Development

Co., Ltd. $ 17,117 35.0 $ 15,739 35.0 $ 14,275 35.0

For the investment and development plan, "The Action Plan for Developing Land Surrounding the MRT Airport Station to Improve Civilians' Life", the Group invested jointly with Dynapack International Corporation and Heran Co., Ltd. to set up Chih Ho Shun Development Co., Ltd. ("Chih Ho Shun") in February 2012. The Group invested for a 35% equity interest in Chih Ho Shun but did not have control over this investee.

The investments were accounted for using the equity method and the share of profit or loss and other comprehensive income of those investments were calculated based on financial statements which have not been reviewed.

Except for depreciation recognized, the Group did not have significant disposal or impairment of property, plant and equipment during the six months ended June 30, 2026 and 2025. The above items of property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives as follows:

Buildings 1-51 years

Machinery 1-10 years

Office equipment 1-10 years

Refer to Note 28 for property, plant and equipment that have been pledged to secure borrowings of the Group.

1. LEASE ARRANGEMENTS

   The Group's important lease projects include lease land from other companies and government department for the use of the offices, plants, warehouses and parking spaces, as well as leases of information systems cloud services, etc. The lease term is 2 to 10 years. The Group does not have bargain purchase options to acquire lease items at the end of lease terms. Refer to the consolidated balance sheet for the balance of right-of-use assets and lease liabilities of lease arrangement as of balance sheet date.

   Other significant lease related information are as follows:

   For the Three Months Ended

   June 30

   For the Six Months Ended

   June 30

   2026	2025	2026	2025
   		$ 168,125	$ 89,494
   $ 49,010	$ 44,777	$ 102,222	$ 90,494
   		$ 187,143	$ 158,983

   Additions to right-of-use assets Depreciation charge for

   right-of-use assets

   Total cash outflow for leases

2. INVESTMENT PROPERTIES

   The investment properties of land held for a currently undetermined use by the Group are located in Taoyuan City.

   For the Six Months Ended

   June 30

   	2026	2025
   Balance on January 1	$ 1,712,338	$ 2,478,333
   Reclassified as non-current assets held for sale	-	(740,452)
   Reclassified as property, plant and equipment	-	(25,543)
   Balance on June 30	$ 1,712,338	$ 1,712,338

   In the third quarter of 2018, the Group acquired the land rights under the investment and development plan, "The Action Plan of Developing Land Surrounding the Airport MRT Station to Improve Civilian's Life".

   In the third quarter of 2019, part of the land was entered into a joint building construction agreement with Fu Yu Construction Co., Ltd. (Fu Yu Construction) located at No. 61-0 and No. 61-1, Lejie section, Guishan District, Taoyuan City. Under the agreement, the Group provided the land, and Fu Yu Construction provided fund to construct. Upon completion, the building will be distributed to the Group and Fu Yu Construction for 47% and 53%, respectively. The construction project was completed and obtained its usage license in the first quarter of 2025.

   In the next 12 months, the Group intends to dispose of the land and properties distributed; therefore, it is reclassified as non-current assets held for sale of $740,452 thousand and property, plant, and equipment of

   $25,543 thousand from the investment properties.

   In order to take care of its non-executive employees, the Group entered into a sale agreement of real estate with employees of the Corporation since March 2025, pursuant to the aforementioned properties. As of June 30, 2025, the consideration of $1,113,855 thousand received from employees was recognized as advance received (classified as other current liabilities). The gain on disposal of non-current assets held for sale recognized was $444,229 thousand for the six months ended June 30, 2026. The remaining unsold properties amounting to $29,225 thousand are expected to be sold to employees within the next 12 months, with $10,054 thousand had been received in advance (classified as other current liabilities).

   Except for the aforementioned, the Group did not recognize any significant additions, disposals, or impairment losses of investment properties for the six months ended June 30, 2026 and 2025.

   The fair value of investment properties as of December 31, 2025 and 2024 was $7,516,653 thousand and

   $7,196,217 thousand, respectively. Management of the Group assessed and determined that there were no significant changes in the fair value as of June 30, 2026 and 2025.

   17. BORROWINGS
   a. Short-term borrowings
   	June 30, 2026	December 31, 2025	June 30, 2025
   Secured bank loans (Note 28)	$ 54,435	$ 10,040	$ 30,510
   Unsecured bank loans	-	-	301,913
   	$ 54,435	$ 10,040	$ 332,423
   Interest rate (%)	3.00%-3.10%	2.23%	1.70%-3.60%
   b. Long-term borrowings
   	June 30, 2026	December 31, 2025	June 30, 2025
   Secured bank loans (Note 28)	$ 61,403	$ 165,513	$ 98,164
   Unsecured bank loans	3,664,222	3,142,115	2,230,000
   	3,725,625	3,307,628	2,328,164
   Less: Current portions	523,262	3,857	3,207
   Long-term borrowings	$ 3,202,363	$ 3,303,771	$ 2,324,957
   Secured bank loans Final repayment period	November 2030	June 2031 to	June 2031
   	to November 2032	November 2032
   Interest rate (%)	2.38%-9.45%	2.25%-3.50%	3.50%
   Unsecured bank loans Final maturity date	April 2031 to	January 2030 to	January 2030
   Interest rate (%)	June 2031 1.34%-3.50%	November 2030 1.34%-9.45%	1.34%-1.54%
   18. OTHER PAYABLES
   	June 30, 2026	December 31, 2025	June 30, 2025
   Cash dividends	$ 8,260,028	$ -	$ 3,813,007
   Compensation of employees	2,629,242	1,277,230	1,450,000
   Salaries and bonuses	810,498	905,446	631,227
   Others	822,120	537,842	481,643
   	$ 12,521,888	$ 2,720,518	$ 6,375,877

   19.	EQUITY
   	a. Ordinary share capital
   		June 30,	December 31,	June 30,
   		2026	2025	2025
   	Number of shares authorized (in thousands)	500,000	500,000	500,000
   	Shares authorized	$ 5,000,000	$ 5,000,000	$ 5,000,000
   	Number of shares issued and fully paid (in thousands)	425,246	425,246	425,274
   	Shares issued	$ 4,252,457	$ 4,252,457	$ 4,252,737

   The authorized shares include 30,000 thousand shares reserved for the exercise of employee share options. The change in the Corporation's share capital is mainly due to the cancellation of employee restricted shares.

   1. Capital surplus

      May be used to offset a deficit, distributed as cash dividends, or transferred to share

      June 30,

      2026

      December 31,

      2025

      June 30,

      2025

      capital (Note 1)
      Additional paid-in capital	$ 3,685,779	$ 3,685,779	$ 3,594,445
      Treasury share transactions	323,526	291,262	291,262
      Consolidation excess	146,976	146,976	146,976
      May be used to offset a deficit only
      Share of changes in capital surplus of associates or joint ventures	1,420	1,420	423,709
      Changes in percentage of ownership interests
      in subsidiaries (Note 2)	1,879	1,879	1,879
      Unclaimed dividends	353	353	353
      May not be used for any purpose
      Employee restricted shares	127,012	84,911	138,077
      	$ 4,286,945	$ 4,212,580	$ 4,596,701

      Note 1: Such capital surplus may be used to offset a deficit; in addition, when the Corporation has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Corporation's capital surplus and once a year).

      Note 2: Such capital surplus arises from the effect of changes in ownership interests in subsidiaries resulting from changes in capital surplus of subsidiaries accounted for using the equity method.

   2. Retained earnings and dividends policy

      Under the dividends policy as set forth in the Corporation's Articles of Incorporation (the "Articles"), where the Corporation made profit in a fiscal year, the profit shall be first utilized for paying taxes, offsetting losses of previous years, setting aside as legal reserve 10% of the remaining profit, the Corporation is not required to set aside legal reserve where the legal reserve amounts to the total authorized capital and setting aside or reversing special reserve in accordance with the laws and regulations, and then any remaining profit together with any undistributed retained earnings shall be used by the Corporation's board of directors as the basis for proposing a distribution plan, which should be resolved in the shareholders' meeting for distribution of dividends and bonus to shareholders. For the abovementioned distribution of earnings, the board of directors was authorized to adopt a special resolution to distribute dividends and bonuses in cash, and a report of such distribution should be submitted to the shareholders' meeting. For the policies on distribution of compensation of employees and remuneration to directors, refer to compensation of employees and remuneration of directors in Note 21 (d).

      Taking into account future capital expenditure requirements and its cash position, the total of cash dividends paid in any given year may not be less than 20% of total dividends distributed in that year. The final amount, type and percentage of the cash dividends and share dividends are subject to actual earnings and capital requirements of the Corporation in a particular year.

      The legal reserve may be used to offset deficit. If the Corporation has no deficit and the legal reserve has exceeded 25% of the Corporation's paid-in capital, the excess may be transferred to capital or distributed in cash.

      When a special reserve is appropriated for cumulative net debit balance reserves from the prior period, the special reserve is only appropriated from the prior unappropriated earnings.

      The appropriations of earnings for 2025 and 2024 were as follows:

      Appropriation of Earnings Dividends Per Share (NT$)

      	For Fiscal Year 2025	For Fiscal Year 2024	For Fiscal Year 2025	For Fiscal Year 2024
      Legal reserve	$ -	$ 513,142
      Cash dividends	8,292,292	3,827,898	$19.5	$9.0
      d. Special reserves

      If a special reserve appropriated on the first-time adoption of IFRS Accounting Standards relates to exchange differences on translation of the financial statements of foreign operations (including the subsidiaries of the Corporation), the special reserve of $86,888 thousand will be reversed on a proportionate basis according to the Corporation's disposal of foreign operations; on the Corporation's loss of significant influence, however, the entire special reserve will be reversed. Additional special reserves should be appropriated for the amount equal to the difference between net debit balance reserves and the special reserve appropriated on the first-time adoption of IFRS Accounting Standards. Any special reserve appropriated may be reversed to the extent that the net debit balance reverses and is thereafter distributed.

      1. Unearned employee benefits

         Refer to Note 24 for the issuance of restricted shares for employees by the Corporation.

         For the Six Months Ended

         June 30

         2026 2025

         Balance on January 1 $ (38,970) $ (47,008) Revised estimate of the number of shares expected to vest (4,073) -Share-based payment expenses recognized 43,043 24,071

         Balance on June 30 $ - $ (22,937)

      2. Treasury shares

      The Corporation's shares held by its subsidiary, Chroma Investment Co., Ltd., at the end of the reporting periods were as follows:

      June 30,

      2026

      December 31,

      2025

      June 30,

      2025

      Number of shares held (in thousand shares) 1,655 1,655 1,655 Carrying amount $ 30,868 $ 30,868 $ 30,868

      Market price $ 3,573,891 $ 1,282,299 $ 732,151

      Under the Securities and Exchange Act, the Corporation shall neither pledge treasury shares nor exercise shareholders' rights on these shares, such as the rights to dividends and to vote. The subsidiaries holding treasury shares, however, retain shareholders' rights, except the rights to participate in any share issuance for cash and to vote.

      1. REVENUE

         For the Three Months Ended

         June 30

         For the Six Months Ended

         June 30

         	2026	2025	2026	2025
         Revenue from contracts with customers Revenue from sale of goods	$ 13,111,464	$ 6,292,284	$ 24,654,786	$ 12,748,173
         Construction contract revenue	353,869	94,172	605,320	442,680
         Other revenue	64,126	68,939	129,022	129,593
         	$ 13,529,459	$ 6,455,395	$ 25,389,128	$ 13,320,446

         a. Contract balances
         	June 30, 2026	December 31, 2025	June 30, 2025
         Contract assets - construction contract	$ 349,302	$ 143,514	$ 138,786
         Contract liabilities - sale of goods	$ 1,638,630	$ 1,091,140	$ 676,332
         Contract liabilities - construction contract	36,194	42,129	44,661
         	$ 1,674,824	$ 1,133,269	$ 720,993

         The changes in the balance of contract liabilities primarily result from the timing difference between the Group's satisfaction of performance obligations and the respective customer's payment. The Group recognized revenue from the contract liabilities outstanding balance at the beginning of the year in the amount of $290,530 thousand and $72,146 thousand for the three months ended June 30, 2026 and 2025, respectively, and $1,077,669 thousand and $593,786 thousand for the six months ended June 30, 2026 and 2025, respectively.

         b. Disaggregation of revenue

         Refer to Note 32 for information on the disaggregation of revenue.

      2. NET PROFIT FOR THE PERIOD

         1. (Loss) gain on disposal of property, plant and equipment

            For the Three Months Ended

            June 30

            For the Six Months Ended

            June 30

            2026		2025	2026	2025
            Realized deferred gains from
            transactions with the
            associate
            Disposal of investment in the
            associate	$ -	$ 747	$ -	$ 3,506
            Loss of significant influence
            of the associate (Note 13)	-	115,487	-	115,487
            Loss on disposal of property,
            plant and equipment	(2,140)	(1,457)	(585)	(1,317)
            	$ (2,140)	$ 114,777	$ (585)	$ 117,676

         2. Depreciation and amortization

            For the Three Months Ended

            June 30

            For the Six Months Ended

            June 30

            	2026	2025	2026	2025
            An analysis of depreciation by function Operating costs	$ 70,286	$ 63,409	$ 136,708	$ 126,460
            Operating expenses	159,210	124,752	295,564	251,439
            	$ 229,496	$ 188,161	$ 432,272	$ 377,899
            An analysis of amortization by function Operating costs	$ 915	$ 1,282	$ 1,963	$ 2,119
            Operating expenses	29,242	18,412	45,212	32,958
            	$ 30,157	$ 19,694	$ 47,175	$ 35,077

         3. Employee benefits expense

            For the Three Months Ended

            June 30

            For the Six Months Ended

            June 30

            2026		2025	2026	2025
            Short-term benefits	$ 2,346,725	$ 1,551,843	$ 4,477,906	$ 3,179,003
            Share-based payments (Note 24)	23,558	12,035	43,043	24,071
            Post-employment benefits
            Defined contribution plans	34,657	31,636	69,017	64,652
            Defined benefit plans	814	861	1,627	1,722
            Other employee benefits 44,361		30,269	87,413	61,323
            $ 2,450,115		$ 1,626,644	$ 4,679,006	$ 3,330,771
            Summarized by function Operating costs	$ 308,940	$ 221,092	$ 575,495	$ 434,446
            Operating expenses	2,141,175	1,405,552	4,103,511	2,896,325
            	$ 2,450,115	$ 1,626,644	$ 4,679,006	$ 3,330,771

         4. Compensation of employees and remuneration of directors

            According to the Company's Articles, the Corporation accrues compensation of employees and remuneration of directors at the rates of 5%-20% and no higher than 1.5%, respectively, of net profit before income tax, compensation of employees, and remuneration of directors. In accordance with the amendments to the Securities and Exchange Act in August 2024, the shareholders of the Corporation resolved the amendments to the Company's Articles at their 2025 shareholders meeting. The amendments explicitly stipulate at the rates of 10%-30% of the compensation of employees, which is based on accrued compensation of employees at the rates of 5%-20% of net profit before income tax, compensation of employees, and remuneration of directors, as compensation distributions for non-executive employees.

            The compensation of employees and the remuneration of directors for the three months and six months ended June 30, 2026 and 2025, which were calculated by estimated annual profit and loss, were as follows:

            For the Three Months

            2026 Amount	2025 Amount	2026 Amount Rate %	2025 Amount Rate %
            $ 733,000	$ 300,000	$1,380,000 11.22	$ 660,000 12.17
            $ 3,750	$ 3,750	$ 7,500 0.06	$ 7,500 0.14

            Ended June 30 For the Six Months Ended June 30

            Compensation of employees

            Remuneration of directors

            If there is a change in the amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in the accounting estimate.

            The appropriations of compensation of employees and remuneration of directors for 2025 and 2024 are as shown below:

            For the Year Ended December 31

            	2025	2024
            Compensation of employees	$ 1,200,000	$ 790,000
            Remuneration of directors	$ 15,000	$ 15,000

            There is no difference between the actual amounts of compensation of employees and remuneration of directors paid and the amounts recognized in the consolidated financial statements for the years ended December 31, 2025 and 2024.

            Information on the compensation of employees and remuneration of directors resolved by the Corporation's board of directors is available at the Market Observation Post System website of the Taiwan Stock Exchange.

      3. INCOME TAXES

         1. Major components of income tax expense recognized in profit or loss

            For the Three Months Ended For the Six Months Ended

            June 30 June 30

            Current tax

            In respect of the current

            2026 2025 2026 2025

            period	$ 1,145,444	$ 386,946	$ 2,125,256	$ 762,254
            Land value increment tax	1,977	14,258	4,118	14,258
            Income tax on
            unappropriated earnings	66,960	-	66,960	-
            Adjustments for prior years	(15,691)	(2,177)	(15,691)	(74,682)
            	1,198,690	399,027	2,180,643	701,830
            Deferred tax
            In respect of the current
            period	85,406	31,523	249,432	170,209
            Income tax expense recognized in profit or loss	$ 1,284,096	$ 430,550	$ 2,430,075	$ 872,039

         2. Income tax assessments

            The income tax returns of the Corporation have been assessed by the tax authorities through 2024.

            The income tax returns of domestic subsidiaries have been assessed by the tax authorities through 2024.

      4. EARNINGS PER SHARE

         The earnings and weighted average number of ordinary shares outstanding used in the computation of earnings per share are as follows:

         Net Profit for the Period

         For the Three Months Ended

         June 30

         For the Six Months Ended

         June 30

         2026	2025	2026	2025
         $ 5,122,556	$ 1,953,304	$ 8,986,741	$ 4,075,783

         Earnings used in the computation of basic and diluted earnings per share

         Shares

         (In Thousands of Shares)

         For the Three Months Ended

         June 30

         For the Six Months Ended

         June 30

         2026 Weighted average number of		2025	2026	2025
         ordinary shares used in the computation of basic earnings per share 422,467		421,668	422,467	421,660
         Effect of potentially dilutive ordinary shares:
         Compensation of employees	639	1,492	937	2,157
         Employee restricted shares	1,101	1,664	1,096	1,670
         Weighted average number of
         ordinary shares used in the
         computation of diluted earnings per share	424,207	424,824	424,500	425,487

         If the Group offered to settle compensation paid to employees in cash or shares, the Group assumed the entire amount of the compensation would be settled in shares, and the resulting potential shares were included in the weighted average number of shares outstanding used in the computation of diluted earnings per share, as the effect is dilutive. Such dilutive effect of the potential shares is included in the computation of diluted earnings per share until the number of shares to be distributed to employees is resolved in the following year.

      5. SHARE-BASED PAYMENT ARRANGEMENTS

         1. Restricted shares for employees

            In the shareholders' meeting on June 9, 2022, the shareholders approved a Restricted Share Unit Plan ("RSU" Plan) for employees with a total amount of $30,000 thousand, consisting of 3,000 thousand shares with issuance price of $40 per share. It can be issued at one time or several times depending on the circumstance. The RSU Plan was approved under Rule No. 1110346852 issued by the FSC on June 20, 2022. The Group issued 2,960 thousand shares on July 1, 2022, the subscription date. The details of RSU Plan are as follows:

            1. Employees who are granted RSUs, upon meeting the Corporation's financial performance and personal performance indicators, are eligible to be vested 10, 20, 30 and 40 percent of the RSUs granted after 1, 2, 3 and 4 years of tenure after the subscription date, respectively.

            2. The restrictions on the rights of the employees who are granted RSUs but have not met the vesting conditions are as follows:

               1. The employees are not eligible to sell, pledge, transfer, donate or to dispose of any RSUs in any form.

               2. The employees holding RSUs are entitled to receive dividends and similar purchasing rights to ordinary shares during capital increase. Dividends from RSUs are not restricted during the vesting period and are appropriated to the employees' personal account from trust account after the dividend distribution date.

               3. Before the restricted shares are vested to the employees, the right of attendance, proposal, speech, voting and other rights of shareholders are acted by the custodian.

               4. The RSUs should be delivered to trust custodians upon grant date. The employees cannot request for return in any manner before vesting conditions are met.

               5. Restrictions on employee rights during delivery of new shares to the Trust, the Corporation shall act as the exclusive agent of the employees and authorize the chairman of the board (including but not limited) in negotiating, signing, amending, extending, cancelling and terminating the Trust Deed and the delivery, use and disposal instructions of the Trust Property with the Stock Trust.

            3. If an employee fails to meet the vesting conditions, the Corporation will recall or buy back and cancel the restricted shares at issued price. If an employee voluntarily resigns, retires, disabled or decease due to occupational hazards, dismissed, be transferred to another post, violates labor contracts or working protocols substantially or abandons restricted shares, related guidelines of RSU Plan will be followed accordingly.

               Information on outstanding employee restricted shares was as follows:

               For the Six Months Ended

               June 30

               	2026	2025
               Balance on January 1	1,124	2,016
               Shares canceled	-	(48)
               Balance on June 30	1,124	1,968

               Compensation costs recognized were $23,558 thousand and $12,035 thousand for the three months ended June 30, 2026 and 2025, respectively, and $43,043 thousand and $24,071 thousand for the six months ended June 30, 2026 and 2025, respectively.

      6. CAPITAL MANAGEMENT

         The Group manages its capital to ensure that entities in the Group will be able to continue as going concerns while maximizing the return to shareholders through the optimization of the debt and equity balance. The Group's capital management aims to maintain the sufficiency of financial resources and the soundness of operating strategies to meet the needs for operating capital, capital expenditure, R&D expenses, debt handling, dividend disbursement, etc.

      7. FINANCIAL INSTRUMENTS

         1. Fair value of financial instruments not measured at fair value

            Management believes the carrying amounts of financial assets and financial liabilities not measured at fair value recognized in the consolidated financial statements approximate their fair values.

         2. Fair value of financial instruments measured at fair value on a recurring basis

            1) Fair value hierarchy
            	Level 1	Level 2	Level 3	Total
            June 30, 2026
            Financial assets at FVTPL Domestic listed shares	$ 421,357	$ -	$ -	$ 421,357
            Domestic unlisted shares	-	-	77,585	77,585
            Convertible bonds	-	-	77,915	77,915
            Open-ended beneficiary certificates	3,373,611	-	1,447	3,375,058
            	$ 3,794,968	$ -	$ 156,947	$ 3,951,915
            Financial assets at FVTOCI Investments in equity
            instruments
            Domestic listed shares and emerging markets shares	$ 1,146,076	$ -	$ 169,019	$ 1,315,095
            Domestic unlisted shares	-	-	109,070	109,070
            Foreign unlisted shares	-	-	62,158	62,158
            	$ 1,146,076	$ -	$ 340,247	$ 1,486,323
            Investments in debt instruments
            Foreign government bonds	$ 238,577	$ -	$ -	$ 238,577

            (Continued)

            	Level 1	Level 2	Level 3	Total
            December 31, 2025
            Financial assets at FVTPL Domestic listed shares	$ 656,713	$ -	$ -	$ 656,713
            Domestic unlisted shares	-	-	72,978	72,978
            Convertible bonds	-	-	77,915	77,915
            Open-ended beneficiary certificates	934,482	-	2,303	936,785
            	$ 1,591,195	$ -	$ 153,196	$ 1,744,391
            Financial assets at FVTOCI Investments in equity
            instruments
            Domestic listed shares and emerging markets shares	$ 796,843	$ -	$ 198,602	$ 995,445
            Domestic unlisted shares	-	-	110,178	110,178
            Foreign unlisted shares	-	-	62,158	62,158
            	$ 796,843	$ -	$ 370,938	$ 1,167,781
            June 30, 2025
            Financial assets at FVTPL Derivative instruments - foreign exchange forward
            contracts $ -		$ 12,498	$ -	$ 12,498
            Domestic listed shares 798,429		-	-	798,429
            Domestic unlisted shares -		-	83,769	83,769
            Convertible bonds -		-	78,428	78,428
            certificates 729,482		-	1,912	731,394

            Open-ended beneficiary

            $ 1,527,911 $ 12,498 $ 164,109 $ 1,704,518

            Financial assets at FVTOCI Investments in equity

            instruments

            Domestic listed shares and emerging markets shares	$ 797,199	$ -	$ 254,224	$ 1,051,423
            Domestic unlisted shares	-	-	154,195	154,195
            Foreign unlisted shares	-	-	64,293	64,293
            	$ 797,199	$ -	$ 472,712	$ 1,269,911
            Investments in debt instruments Foreign government bonds	$ 172,383	$ -	$ -	$ 172,383

            (Concluded) There were no transfers between Levels 1 and 2 for the six months ended June 30, 2026 and 2025.

            1. Reconciliation of Level 3 fair value measurements of financial instruments For the six months ended June 30, 2026

               Financial Assets	Financial Assets at FVTPL	Financial Assets at FVTOCI	Total
               Balance on January 1, 2026	$ 153,196	$ 370,938	$ 524,134
               Purchase	2,246	-	2,246
               Reduction of capital cash return	-	(4,607)	(4,607)
               Recognized in profit or loss	1,505	-	1,505
               Recognized in other comprehensive income	-	(26,084)	(26,084)
               Balance on June 30, 2026	$ 156,947	$ 340,247	$ 497,194
               For the six months ended June 30, 2025
               Financial Assets	Financial Assets at FVTPL	Financial Assets at FVTOCI	Total
               Balance on January 1, 2025	$ 152,114	$ 576,916	$ 729,030
               Recognized in profit or loss	11,995	-	11,995
               Recognized in other comprehensive income	-	(104,204)	(104,204)
               Balance on June 30, 2025	$ 164,109	$ 472,712	$ 636,821

            2. Valuation techniques and inputs applied for Level 2 fair value measurement

               Foreign exchange forward contracts are evaluated using the discounted cash flow method. Future cash flows are estimated based on observable forward exchange rates at the end of the reporting period and contract forward rates, discounted at a rate that reflects the credit risk of various counterparties.

            3. Valuation techniques and inputs applied for Level 3 fair value measurement

               1. The fair values of convertible bonds are determined using option pricing models where the significant unobservable input is share price volatility. An increase in the share price volatility used in isolation would result in an increase in the fair value.

               2. The fair values of domestic emerging market and unlisted equity securities, both domestically and internationally, as well as open-end beneficiary certificates, are determined using the asset approach and the market approach. Asset approach evaluates the total market value of individual asset and liability of the evaluated target, taking into account the risk factors (lack of marketability, etc.) to estimate the fair value. Market approach refers to the transaction prices in active market of the listed companies engaging in similar business, related price multiplier, transaction and information implied by the transaction price, to arrive at the fair value.

            c. Categories of financial instruments
            	June 30, 2026	December 31, 2025	June 30, 2025
            Financial assets
            Financial assets at FVTPL	$ 3,951,915	$ 1,744,391	$ 1,704,518
            Financial assets at amortized cost (1)	24,037,067	15,886,263	12,165,668
            Financial assets at FVTOCI Equity instruments	1,486,323	1,167,781	1,269,911
            Debt instruments	238,577	-	172,383
            Financial liabilities
            Financial liabilities at amortized cost (2)	23,216,716	10,174,582	11,779,324

            1. The balances include financial assets measured at amortized cost, which comprise cash and cash equivalents, financial assets measured at amortized cost, notes receivable, trade receivables (including related parties), other receivables (classified as other current assets) and refundable deposits (classified as other non-current assets).

            2. The balances include financial liabilities measured at amortized cost, which comprise short-term loans, notes payable (including related parties), trade payables (including related parties), other payables, long-term loans (including current portion) and guarantee deposits received (classified as other non-current liabilities).

   3. Financial risk management objectives and policies

      The Group's major financial instruments consist of equity and debt investments, cash and cash equivalents, receivables, long-term and short-term borrowings and trade payables. The Group's financial risk management pertains to financial risks relating to the operations of the Group, including currency risk, interest rate risk, credit risk and liquidity risk. The Group seeks to identify, evaluate and hedge against market uncertainties to lower the effect of market changes on the Group's financial performance.

      The Group manages foreign exchange risk through setting up of foreign currency deposit bank accounts and through the use of foreign currency directly received from sale to pay for purchases in foreign currency to reduce the impact of foreign exchange fluctuation and to achieve a natural hedge effect. The Group actively observes the exchange rate information to fully control the foreign currency hedge.

      1. Market risk

         The Group's activities expose it primarily to the financial risks of changes in exchange rates (see item (a) below), interest rates (see item (b) below) and price (see item (c) below).

         There has been no change to the Group's exposure to market risks or the manner in which these risks are managed and measured.

         1. Foreign currency risk

            Based on the approval range of policy, the Group managed the partial foreign currency risk through foreign exchange forward contracts.

            The carrying amounts of the Group's foreign currency denominated monetary assets and monetary liabilities (including those eliminated on consolidation) at the end of the reporting period are set out in Note 30.

            Sensitivity analysis

            The Group was mainly exposed to the USD and RMB.

            Had the NTD strengthened by 5% against the relevant currency, the pre-tax profit would have decreased by $641,149 thousand and $240,453 thousand for the six months ended June 30, 2026 and 2025, respectively. The 5% sensitivity rate is used when reporting foreign currency risk internally to key management personnel and represents management's assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency-denominated monetary items and their translation at period-end is adjusted for a 5% change in foreign-currency rates.

         2. Interest rate risk

            The Group is exposed to interest rate risk because entities in the Group borrow funds both at fixed and floating interest rates. The Group evaluates hedging activities regularly to align with interest rate views and defined risk appetite and ensures that the most cost-effective hedging strategies are applied.

            The carrying amounts of the financial assets and liabilities with exposure to interest rates at the end of the reporting period were as follows:

            	June 30, 2026	December 31, 2025	June 30, 2025
            Fair value interest rate risk Financial assets	$ 2,480,232	$ 2,189,170	$ 1,331,758
            Financial liabilities	833,103	738,618	728,592
            Cash flow interest rate risk
            Financial assets	6,477,748	4,250,123	4,146,335
            Financial liabilities	3,619,486	3,150,040	2,260,510

            Sensitivity analysis

            The sensitivity analysis below has been determined on the basis of the exposure to interest rates for non-derivative instruments at balance sheet dates. For floating rate liabilities, the analysis was prepared assuming the amount of the liability outstanding at the balance sheet dates was outstanding for the whole year. A-50 basis point increase or decrease was used when reporting interest rate risk internally to key management personnel and represents management's assessment of the reasonably possible change in interest rates.

            If interest rates had been 50 basis points higher and all other variables were held constant, the Group's pre-tax profit for the six months ended June 30, 2026 and 2025 would have increased by $7,146 thousand and $4,715 thousand, respectively.

         3. Price risk

            The Group is exposed to equity price risks mainly arising from the following:

            1. Investments in financial assets at FVTOCI (mainly investments in domestic and foreign shares), which are held for strategic rather than trading purposes. The Group does not actively trade these investments.

            2. Investments in financial assets at FVTPL (mainly investments in domestic and foreign open-ended beneficiary certificates and listed shares in Taiwan).

               The Group manages risk through holding various investment portfolios and having each equity investment to get prior approval from the Group's management.

               Sensitivity analysis

               The sensitivity analysis below was determined based on the exposure to equity price risks at the end of the reporting period.

               If prices had been 5% higher, the pre-tax profit for the six months ended June 30, 2026 and 2025 would have increased by $197,596 thousand and $85,226 thousand, respectively, as a result of the changes in fair values of financial assets at FVTPL, and the pre-tax other comprehensive income for the six months ended June 30, 2026 and 2025 would have increased by $86,245 thousand and $72,115 thousand, respectively, as a result of the changes in fair values of financial assets at FVTOCI.

      2. Credit risk

         Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Group. At the end of the year, the Group's maximum exposure to credit risk is mainly resulted from the carrying amount of the respective recognized financial assets as stated in the balance sheets.

         The Group adopted a policy of only dealing with creditworthy counterparties and obtaining sufficient collateral, where appropriate, as a means of mitigating the risk of financial loss from defaults.

         To maintain the quality of trade receivables, the Group established operating procedures related to credit risk management to manage credit risks. Risk factors associated with individual customers include a customer's financial condition, internal credit rating, transaction history, current macroeconomic environment and other items that might affect a customer's ability to pay.

         In order to minimize credit risk, the management of the Group has delegated a team responsible for determining credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. In addition, the Group reviews the recoverable amount of each individual trade debt at the end of the reporting period to ensure that adequate allowance is made for possible irrecoverable amounts. In this regard, the management believes the Group's credit risk was significantly reduced. The Group writes off trade receivables when there is evidence indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery. For trade receivables that have been written off, the Group continues to engage in enforcement activity to attempt to recover the receivables due. Where recoveries are made, these are recognized in profit or loss.

         The credit risk of bank deposits, fixed-income financial instruments and other financial instruments are evaluated, managed and controlled by the Group's financial department. The Group's exposure to credit risk was limited because the Group adopted a policy of only dealing with creditworthy counterparties.

      3. Liquidity risk

The Group manages liquidity risk by managing and maintaining sufficient cash and cash equivalents to supply the Group's demand and mitigate the effects of fluctuations in cash flow. The Group continuously monitors the use of credit lines and conformity to loan terms.

The Group relies on bank borrowings as a significant source of liquidity. As of June 30, 2026, December 31, 2025 and June 30, 2025, the Group's available unutilized bank loan facilities were

$7,919,738 thousand, $7,565,120 thousand and $7,696,188 thousand, respectively. Liquidity and interest risk tables for non-derivative financial liabilities

The following tables detail the Group's remaining contractual maturity for its non-derivative financial liabilities with agreed repayment periods. The tables have been drawn up based on the undiscounted cash flows of financial liabilities from the earliest date on which the Group can be required to pay.

Bank loans with a repayment on demand clause were included in the earliest time band regardless of the probability of the banks choosing to exercise their rights. The maturity dates for other non-derivative financial liabilities were based on the agreed repayment dates.

After considering the financial position of the Group, management does not expect the banks will execute their rights of requiring the Group to repay the bank loans immediately. In addition, management believes the operating funds of the Corporation and subsidiaries are sufficient to meet cash flow demand; thus, liquidity risk is not considered significant.

The Group's operating funds are sufficient to meet its cash flow demand, as a result, the Group does not use its overdraft limit.

1. TRANSACTIONS WITH RELATED PARTIES

   1. Related parties and relationships

      In addition to the related parties and its subsidiaries disclosed in Note 13, the other related parties are as follows:

      Related Party Relationship with the Group

      Adlink Technology Inc. Associates (until June 2025)

      Mou Kuan Industry Co., Ltd. Other related party

      Taiwan Advanced Nanotech Inc. Other related party

      CycleBond Healthcare Consulting Inc. Other related party's subsidiary Tian Zheng International Precision Machinery Co., Ltd. Other related party

      Tian Zheng International Precision Machinery Co., Ltd. (Dongguan) Other related party's subsidiary Omnitek Technology Co., Ltd. Other related party's subsidiary

      Master Machinery Technology Co., Ltd. Other related party's subsidiary

      Tian Wei Laser Precision Machinery Co., Ltd. Other related party's subsidiary

      Tian Zheng Holding Co., Ltd. Other related party's subsidiary

      Eco Smart Co., Ltd. Other related party's subsidiary

      NanoSeeX Inc. Other related party (associates

      since November 2025)

      Prance Systems Technology Corporation Other related party

      TFBS Bioscience, Inc. Other related party

      Chroma Foundation Other related party

      Quantel Co., Ltd. Other related party

      Quantel Sdn. Bhd. Other related party

      Fred Joseph Sabatine Other related party

      Balances and transactions between the Corporation and its subsidiaries, which are related parties of the Corporation, have been eliminated on consolidation and are not disclosed in this note. Details of transactions between the Group and its related parties are disclosed below.

      The related parties transactions were conducted under normal terms unless specified otherwise.

   2. Sales