Human Rights Policy

To fulfill its corporate social responsibility and protect the fundamental human rights of employees and all stakeholders, the Company supports and voluntarily adheres to internationally recognized human rights conventions and standards, including the Universal Declaration of Human Rights, the United Nations Global Compact, the United Nations Guiding Principles on Business and Human Rights, and the human rights principles and frameworks established under the conventions of the International Labour Organization (ILO).

The Company respects and upholds the protections set forth in these internationally recognized human rights standards and has established relevant management policies and procedures, including Work Rules, Attendance Management Regulations, Sexual Harassment Prevention Measures, and Grievance and Disciplinary Management Regulations.

The Company is committed to protecting the legitimate rights and interests of employees and respecting fundamental human rights principles. No practices that infringe upon workers’ fundamental rights are permitted. This Human Rights Policy is also publicly disclosed on the Company’s official website.

The Company’s Human Rights Policy applies to all employees of the Company, its domestic and overseas subsidiaries, and affiliated companies. The following principles are implemented accordingly:

I. Diversity, Inclusion, and Equal Employment Opportunities

1. The Company complies with all applicable labor laws and regulations, prohibits child labor and forced labor, and does not tolerate employment discrimination. The Company is committed to creating a diverse, open, equal, and harassment-free workplace and does not tolerate any conduct that violates human rights.

2. Employees shall not be discriminated against on the basis of gender (including sexual orientation), race, social status, age, marital status, language, beliefs, religion, political affiliation, place of origin, place of birth, physical appearance, or any other form of discrimination.

3. The Company provides effective protection of labor rights and promotes harmonious labor-management relations. Fairness is ensured in employment, compensation and benefits, training, performance evaluation, and promotion opportunities. The Company also provides effective and appropriate grievance mechanisms to prevent and respond to incidents that may infringe upon employees’ rights.

II. Respect for Employees’ Freedom of Assembly and Association

The Company respects employees’ fundamental human rights and protects their rights to organize or join labor unions and to engage in collective bargaining. The Company also provides diverse communication channels to promote effective communication and ensure harmonious and mutually beneficial labor-management relations.

III. Supporting Employees’ Physical and Mental Health and Work-Life Balance

1. Employee Physical and Mental Well-Being
The Company cares about employees’ physical and mental health. In addition to providing regular health examinations free of charge, the Company actively organizes health management seminars and a variety of recreational and social activities, such as employee gatherings, health examinations, and employee trips. These initiatives promote the concept of work-life balance and comprehensively support employees’ physical, mental, and emotional well-being.

2. Adequate Staffing and Workload Management
The Company recruits sufficient employees in accordance with production and operational needs and increases the frequency of reviewing workforce allocation plans to prevent manpower shortages and avoid excessive overtime caused by insufficient staffing.

3. Compliance with Labor Laws and Regulations
The Company regularly reviews applicable laws and regulations to ensure the accurate calculation and payment of overtime wages, appropriate insurance coverage and insured amounts, and legally required compensation upon termination of employment.

IV. Supplier Health and Safety

The Company incorporates sustainability criteria into regular supplier evaluations through the “Sustainable Development Questionnaire” to assess suppliers’ compliance with applicable laws and regulations. In the event of a workplace safety incident, the contractor responsible for the incident is required to fulfill its obligations and provide appropriate compensation and related benefits, including group insurance, occupational accident insurance, and applicable labor pension or other legally required compensation claims.

V. Diversity of Workforce

1. Employee Ethnicity Indicators:

Category	Percentage of Total Employees (%)
Republic of China (Taiwan) Nationals	97.75%
Foreign Nationals	2.25%

2. Employee Position Distribution by Gender in 2024 (as of the end of November 2024):

Position	Female		Male		Total
Position	Number	Percentage (%)	Number	Percentage (%)	Total
Vice President Level and Above	2	5.71%	5	10.20%	7
Manager / Department Head Level	2	5.71%	10	20.41%	12
Manager / Deputy Manager Level	5	14.29%	17	34.69%	22
General Employees	26	74.29%	17	34.69%	43
Total	35	100%	49	100%	89

3. Compensation System and Performance Evaluation Mechanism
In addition to using the minimum wage announced in accordance with the Labor Standards Act and the Minimum Wage Act as the basis for employee compensation, the Company determines salaries based on factors including employees’ educational background, work experience, capabilities, professional knowledge and individual performance. The Company applies equal pay standards to male and female employees without discrimination.

In addition to base salaries, the Company has established a performance bonus system. Performance bonuses are calculated and paid based on factors including the Company’s revenue performance in the previous year, employees’ professional capabilities, and individual performance evaluations conducted annually.

VI. Specific Implementation and Operations

Item	Implementation
Diversity, Inclusion, and Equal Employment Opportunities	1. We provide employees with a diverse and equal working environment and uphold the principles of openness and fairness. No employee shall be subject to discrimination or unequal treatment based on personal characteristics or other factors. As of the end of December 2025, no complaints regarding discrimination had been received.
	2. To promote diversity and equality in the workplace, female employees accounted for an average of 39.3% of our workforce as of the end of December 2025.
	3. We have established a Sexual Harassment Prevention and Complaint Mechanism to promote gender equality and provide employees with an appropriate channel for reporting and filing complaints regarding sexual harassment.
	4. In December 2024, we issued the Hongsu Group Written Statement on the Prevention of Unlawful Incidents in the Workplace and the Workplace Unlawful Incident Reporting and Response Form. These documents serve as internal guidelines for handling future incidents, including but not limited to workplace bullying.
Prohibition of Forced and Compulsory Labor	We comply with applicable labor laws and regulations, respect employees’ free will, prohibit forced and compulsory labor, and provide appropriate grievance channels for employees to raise concerns or file complaints.
Prohibition of Child Labor	We only accept applicants who are 18 years of age or older and conduct age verification for newly hired employees as a dual-check measure to ensure that no child labor is employed. As of the end of December 2025, the number of child laborers was 0.
Workplace Health and Safety	1. We set zero workplace accidents as our management objective.
Workplace Health and Safety	2. We conduct regular employee health examinations to promote and safeguard employee health.