DE POAN PNEUMATIC CORP.

The independent auditors present the findings of their audit reports to the Audit Committee and discuss any additional matters as required by law. The communication between Audit Committee and the independent auditors works well.

Date	Attendees	Communication focus	Communicate results
2024/3/14	Independent Directors： Zhang Chaokun, Chen Jianyuan, Chen Shiguo Independent Auditor: Fang Hanni (CPA)	Results of the audit on the financial report of 2023 and updates on relevant laws and regulations.	No objection
2025/3/13	IIndependent Directors： Wang Cueicin , Zhang Chaokun , Lin Youyuan Independent Auditor: Zeli Gung (CPA)	Results of the audit on the financial report of 2024 and updates on relevant laws and regulations.	No objection

Communication between independent directors and internal auditors

Communication between independent directors and internal audit supervisor

(1) Pursuant to Article 16 of the "Criteria for Establishment of Internal Control Systems by Public Companies" , the internal audit supervisor shall attend the board of directors' meeting to report.
(2)The internal audit supervisor is required to attend the Audit Committee and board of directors meetings as per regulations. Additionally, they must provide quarterly follow-up reports on internal control deficiencies and abnormalities, which will be presented to the Audit Committee and board of directors. Independent directors are authorized to review the company's financial and business performance anytime, and can seek clarification from relevant department heads to enhance operational efficiency. Any other significant matters will also be reported to the Audit Committee and board of directors on a case-by-case basis.

Date	Attendees	Communication focus	Independent Director's Comment
2025/3/13	Independent Directors： Zhang Chaokun, Wang Cueicin , Lin Youyuan Internal Auditor Supervisor: Zheng Jinhua	1.Internal Audit Execution Report 2.Discuss the Internal Control System Statement	No objection
2025/4/9		Internal Audit Execution Report	No objection
2025/5/13		Internal Audit Execution Report	No objection
2025/8/12		Internal Audit Execution Report	No objection
2025/10/9		Internal Audit Execution Report	No objection
2025/11/13		Internal Audit Execution Report	No objection
2025/11/21		Internal Audit Execution Report	No objection
2025/12/22	Independent Directors： Li Jinru, Hu Yaoren, Chen Shumin Internal Auditor Supervisor: Zheng Jinhua	Internal Audit Execution Report	No objection
2025/12/31		1.Internal Audit Execution Report 2.2026 internal audit plan	No objection

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Employee Benefits, Retirement Plans, and Compensation

1. Employee Benefits 2. Retirement System and Implementation

Leave: Two days off per week.
Special Leave: Employees are entitled to special leave after six months of service, with the number of days increasing based on years of service.
Insurance: Coverage includes labor insurance, national health insurance, group insurance, overseas business trip and hospitalization injury insurance, as well as liability insurance for key employees and directors/supervisors.
Various Allowances: Includes marriage gifts, condolence payments, injury or illness allowances, emergency assistance, and childbirth gifts.
Health and Wellness: Regular health check-ups are provided.
Employee Welfare Activities: Includes year-end parties, raffles, Labor Day and Mid-Autumn Festival gift vouchers, birthday gifts, and other incentives.

2. Retirement System and Implementation

We have established an Employee Retirement Plan in accordance with the Labor Standards Act and relevant regulations. An actuary is engaged to conduct actuarial assessments, and the company allocates retirement reserve liabilities on a monthly basis. This plan has been approved by the New Taipei City Government. Each month, 2% of the total paid salaries is allocated to the retirement reserve fund, which is deposited into a designated account at the Central Trust Bureau under the supervision of the Supervisory Committee for Labor Retirement Reserve Funds. As of December 31, 2025, the accumulated balance of the retirement reserve fund amounts to NT$6,544,403.

Additionally, since July 1, 2005, in compliance with government policy, we have adopted an individual pension account system. In accordance with the Labor Pension Act, 6% of each employee’s monthly salary is contributed to their personal pension account under the Bureau of Labor Insurance. In 2025, the total contributions amounted to NT$3,264,297.

Retirement Eligibility Criteria:
(1) Voluntary Retirement:

Employees who have served the company for at least 15 years and are at least 55 years old.
Employees who have served the company for at least 25 years.
Employees who have served the company for at least 10 years and are at least 60 years old.

(2) Mandatory Retirement:

Employees who have reached the age of 65.
Employees who are physically or mentally unfit to perform their job duties.

(3) Preferential Retirement:

Outstanding employees who have served the company for at least 15 years and are at least 50 years old, subject to approval by the General Manager.