Stock Code:6835

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Consolidated Financial Statements

With Independent Auditors' Review Report For the Six Months Ended June 30, 2025 and 2024

Address: 4F., NO.4 LN.130 MINQUAN RD., XINDIAN DIST., NEW TAIPEI CITY Telephone: 02-22184523

The independent auditors' report and the accompanying consolidated financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors' report and consolidated financial statements, the Chinese version shall prevail.

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Table of contents

KPMG

监侦速来群合嘈舒邻学洽仍

KPMG

台北市110615信義路5段7號68樓(台北101大樓)

68F., TAIPEI 101 TOWER, No. 7, Sec. 5,

Xinyi Road, Taipei City 110615, Taiwan (R.O.C.)

電話 Tel +886 2 8101 6666

傳真 Fax +886 2 8101 6667

網址 Web kpmg.com/tw

Independent Auditors’ Review Report

To the Board of Directors of COMPLEX MICRO INTERCONNECTION CO., LTD.:

Introduction

We have reviewed the accompanying consolidated balance sheets of COMPLEX MICRO INTERCONNECTION CO., LTD. and its subsidiaries as of June 30, 2025 and 2024, and the related consolidated statements of comprehensive income for the three months and six months ended June 30, 2025 and 2024, as well as the changes in equity and cash flows for the six months ended June 30, 2025 and 2024, and notes to the consolidated financial statements, including a summary of significant accounting policies. 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

We conducted our reviews in accordance with the Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” of the Republic of China. A review of the consolidated financial statements consists of making inquiries, primarily to persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing of the Republic of China 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.

Conclusion

Based on our reviews, nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of COMPLEX MICRO INTERCONNECTION CO., LTD. and its subsidiaries as of June 30, 2025 and 2024, and of its consolidated financial performance for the three months and six months ended June 30, 2025 and 2024, as well as its consolidated cash flows for the six months ended June 30, 2025 and 2024 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 Yang, Shu-Chih and Lin, Heng-Shen.

KPMG

Taipei, Taiwan (Republic of China)

August 11, 2025

Notes to Readers

The accompanying consolidated financial statements are intended only to present the consolidated statement of financial position, financial performance and its cash flows in accordance with the 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 accepted and applied in the Republic of China.

The auditors’ report and the accompanying consolidated financial statements are the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language auditors’ report and consolidated financial statements, the Chinese version shall prevail.

KPMG, a Taiwan partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

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(English Translation of Consolidated Financial Statements and Report Originally Issued in Chinese)

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Consolidated Balance Sheets

June 30, 2025, December 31 and June 30, 2024

(Expressed in Thousands of New Taiwan Dollars)

See accompanying notes to consolidated financial statements.

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(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Consolidated Statements of Comprehensive Income

For the three months and six months ended June 30, 2025 and 2024

(Expressed in Thousands of New Taiwan Dollars, Except for Earnings Per Share)

See accompanying notes to consolidated financial statements.

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(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Consolidated Statements of Changes in Equity

For the six months ended June 30, 2025 and 2024

(Expressed in Thousands of New Taiwan Dollars)

See accompanying notes to consolidated financial statements.

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(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Consolidated Statements of Cash Flows

For the six months ended June 30, 2025 and 2024

(Expressed in Thousands of New Taiwan Dollars)

See accompanying notes to consolidated financial statements.

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(English Translation of Consolidated Financial Statements Originally Issued in Chinese)

COMPLEX MICROINTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

June 30, 2025 and 2024

(Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified)

(1) Company history:

COMPLEX MICROINTERCONNECTION CO., LTD. (the "Company") was incorporated on June 23, 1980 as a company limited by shares under the laws of the Republic of China ("R.O.C.") and registered under the Ministry of Economic Affairs, R.O.C. The address of the Company's registered office is 4F., No. 4, Ln. 130, Minquan Rd., Xindian Dist., New Taipei City. The principal business activities of the Company and its subsidiaries (hereinafter referred to as the Group) are electronic wire, electronic switchboard, flexible PCB and rigid-flex PCB.

The Company's shares has been publicly listed on the Taiwan Stock Exchange since November 10, 2022.

(2) Approval date and procedures of the consolidated financial statements:

The consolidated financial statements were authorized for issuance by the Board of Directors on August 11, 2025.

(3) New standards, amendments and interpretations adopted:

(a) The impact of the IFRS Accounting Standards endorsed by the Financial Supervisory Commission, R.O.C. which have already been adopted.

The Group has initially adopted the following new amendments, which do not have a significant impact on its consolidated financial statements, from January 1, 2025:

• Amendments to IAS21 "Lack of Exchangeability"

(b) The impact of IFRS Accounting Standards endorsed by the FSC but not yet effective

The Group assesses that the adoption of the following new amendments, effective for annual period beginning on January 1, 2026, would not have a significant impact on its consolidated financial statements:

• IFRS 17 "Insurance Contracts" and amendments to IFRS 17 "Insurance Contracts"
• Amendments to IFRS 9 and IFRS 7 "Amendments to the Classification and Measurement of Financial Instruments"
• Annual Improvements to IFRS Accounting Standards—Volume 11
• Amendments to IFRS 9 and IFRS 7 "Contracts Referencing Nature-dependent Electricity"

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(c) The impact of IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC

The following new and amended standards, which may be relevant to the Group, have been issued by the International Accounting Standards Board (IASB), but have yet to be endorsed by the FSC:

• A more structured income statement: under current standards, companies use different formats to present their results, making it difficult for investors to compare financial performance across companies. The new standard promotes a more structured income statement, introducing a newly defined ‘operating profit’ subtotal and a requirement for all income and expenses to be allocated between three new distinct categories based on a company’s main business activities.

• Management performance measures (MPMs): the new standard introduces a definition for management performance measures, and requires companies to explain in a single note to the financial statements why the measure provides useful information, how it is calculated and reconcile it to an amount determined under IFRS Accounting Standards.

• Greater disaggregation of information: the new standard includes enhanced guidance on how companies group information in the financial statements. This includes guidance on whether information is included in the primary financial statements or is further disaggregated in the notes. | January 1, 2027 |

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

The Group is evaluating the impact on its consolidated financial position and consolidated financial performance upon the initial adoption of the abovementioned standards or interpretations. The results thereof will be disclosed when the Group completes its evaluation.

The Group does not expect the following other new and amended standards, which have yet to be endorsed by the FSC, to have a significant impact on its consolidated financial statements:

• Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture”
• IFRS 19 “Subsidiaries without Public Accountability: Disclosures”

(4) Summary of material accounting policies:

The significant accounting policies presented in the consolidated financial statements are summarized below. Except for those specifically indicated, the following accounting policies were applied consistently throughout the periods presented in the consolidated financial statements.

(a) Statement of compliance

These consolidated financial statements have been prepared in accordance with the preparation and guidelines of IAS 34 “Interim Financial Reporting” which are endorsed and issued into effect by FSC, and do not include all of the information required by the Regulations and International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations and SIC Interpretations endorsed by the FSC) for a complete set of annual consolidated financial statements. Except the following accounting policies mentioned below, the material accounting policies adopted in the consolidated financial statements are the same as those in the consolidated financial statements for the year ended December 31, 2024. For the related information, please refer to note 4 of the consolidated financial statements for the year ended December 31, 2024.

(b) Basis of consolidation

(i) List of subsidiaries in the consolidated financial statements

Note 1: CMI Thailand was established on June 12, 2023 with the approval of the Business Development Authority of Thailand, and has been merged into the Group since that date. In accordance with the requirements of local laws and regulations in Thailand, the Group's chairman and general manager are natural persons and shall be the original shareholders of CMI Thailand. As of June 30, 2025, they hold 0.4% of the shares.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(ii) Subsidiaries excluded from the consolidated financial statements: None.

(c) Employee benefits

The pension cost in the interim period was calculated and disclosed on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior fiscal year.

(d) Income taxes

The income tax expenses have been prepared and disclosed in accordance with paragraph B12 of International Financial Reporting Standards 34, Interim Reporting.

Income tax expenses for the period are measured by multiplying together the pre-tax income for the interim reporting period and the management’s best estimate of effective annual tax rate. This should be recognized fully as tax expense for the current period.

For a change in tax rate that is substantively enacted in an interim period, the effect of the change should immediately be recognized in the interim period in which the change occurs.

(5) Significant accounting assumptions and judgments, and major sources of estimation uncertainty:

In preparing these consolidated financial statements, management has made judgments and estimates about the future, including climate-related risks and opportunities, that affect the application of the accounting policies and the reported amount of assets, liabilities, income and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis and are consistent with the Group’s risk management and climate-related commitments where appropriate. Revisions to estimates are recognized prospectively in the period of the change and future periods.

There are no critical judgments in applying accounting policies that have significant effect on the amounts recognized in the consolidated financial statements.

(6) Explanation of significant accounts:

Except for the following disclosures, there is no significant difference as compared with those disclosed in the consolidated financial statements for the year ended December 31, 2024. Please refer to note 6 to the 2024 annual consolidated financial statements.

(a) Cash and cash equivalents

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

Please refer to note 6(t) for the exchange rate risk, interest rate risk, and sensitivity analysis of the financial assets and liabilities of The Group.

(b) Financial liabilities at fair value through profit or loss

Please refer to note 6(s) for the amount revaluated at fair value and recognized in profit or loss.

(c) Notes and accounts receivable, other receivables

(i) The Group applies the simplified approach to provide for its expected credit losses, i.e. the use of lifetime expected loss provision for all receivables. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due, as well as incorporated forward looking information, including macroeconomic and relevant industry information. The loss allowance provision was determined as follows:

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(ii) Movements of the loss allowance for notes, accounts and others receivable were as follows:

(iii) As of June 30, 2025, December 31 and June 30, 2024, other receivables generated from materials send in for processing are amounted to $35,101 thousand, $42,053 thousand and $40,605 thousand, respectively.

(iv) The Group entered into separate factoring agreements with financial institutions to sell its accounts receivable without recourse. According to the contract, The Group need not assume the risks of unrecoverable losses, but the losses arising from business disputes. The Group derecognized the above accounts receivable because it has transferred substantially all of the risks and rewards of their ownership, and it does not have any continuing involvement in them. Therefore, the conditions for the exclusion of financial assets are met, the receivable from the financial institutions were recognized as “other receivables” upon the derecognition of those accounts receivables. As of reporting date, the details of transferred accounts receivable which conformed to the criteria for derecognition are as follows:

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(v) As of June 30, 2025, December 31 and June 30, 2024, notes and accounts receivable of The Group were not discounted or pledged.

(d) Inventories

(i) The details were as follows:

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(ii) The details of the cost of sales were as follows:

The gain on valuation of inventories was mainly attributable to the increase in net realizable value due to the market conditions and historical sales experience, which resulted in a decrease in cost of goods sold.

(iii) As of June 30, 2025, December 31 and June 30, 2024, the inventories of The Group were not pledged as collateral.

(e) Property, plant and equipment

The costs and accumulated depreciation of the property, plant and equipment of the Group were as follows:

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(i) As of June 30, 2025, December 31 and June 30, 2024, the property, plant and equipment of The Group had been pledged as collateral for short-term borrowings and financing amount, please refer to note 8.

(ii) Advance payment for land

1. In 2023, in response to the group's strategic development, the subsidiary in Thailand, Cmi (Thailand) Co., Ltd. purchased a piece of land located at 304 Industrial Park 7 (304 Industrial Park Land) in Prachin, Thailand, for the construction of a factory, with a total transaction amount of THB $141,887 thousand. As of June 30, 2025, December 31 and June 30, 2024, the land payment of THB $99,321 thousand (NTD $90,074 thousand), THB $99,321 thousand (NTD $95,576 thousand), and THB $99,321 (NTD $88,068 thousand), respectively, accounted for as other non-current assets. As of June 30, 2025, the remaining amount and the land transfer had not been completed.

2. The subsidiary of the consolidated company in Thailand, Cmi (Thailand) Co., Ltd. (Cmi Thailand) purchased real estate from Be More Estate (2021) Company Limited (Be More) during the year 2024 for use as employee dormitories. The total transaction amount was THB $24,500 thousand. As of June 30, 2025 and December 31, 2024, advance payments of THB $22,050 thousand (NTD $19,997 thousand and $21,219 thousand) had been made and recorded as other non-current assets. As of June 30, 2025, CMI Thailand was unable to obtain local real estate ownership due to local legal restrictions. However, according to the real estate purchase agreement signed between CMI Thailand and Be More, if CMI Thailand is unable to obtain local real estate ownership due to Thai legal restrictions, the purchase transaction will be converted into a thirty-year lease agreement, and CMI Thailand will not need to pay additional rent.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(f) Right-of-use assets

(i) There were no significant additions, disposal, or recognition and reversal of impairment losses of right-of-use assets which The Group leases many assets including land and vehicles for the six months ended June 30, 2025 and 2024, please refer to note 6(f) to the 2024 annual consolidated financial statements for other related information.

(ii) As of June 30, 2025, December 31 and June 30, 2024, the right-of-use assets of The Group had been pledged as collateral for short-term borrowings and financing amount, please refer to note 8.

(g) Investment property

Investment properties include self-owned assets held by the Group, the leased investment real estate has an original non-cancellable lease term of three years. The leased investment real estate have a fixed amount of rental incomes. Subsequent renewals are negotiated with the lessee, and no contingent rents are charged.

(i) There were no significant additions, disposal, or recognition and reversal of impairment losses of investment property for the six months ended June 30, 2025 and 2024, please refer to note 12 for the depreciation amount in this period. Please refer to note 6(g) to the 2024 annual consolidated financial statements for other related information.

(ii) The fair value of investment real estate is based on the real price registration of similar nearby objects as the basis for evaluation.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(iii) As of June 30, 2025, December 31 and June 30, 2024, investment property of The Group had been pledged as collateral for short-term borrowings and financing amount, please refer to note 8.

(h) Other financial assets

(i) Other current financial assets at June 30, 2025, December 31 and June 30, 2024, were the time deposits of The Group for more than three months.

(i) Short-term borrowings

The short-term borrowings were summarized as follows:

A key management personnel provided a joint guarantee for the borrowings of The Group from certain financial institutions and the guarantee for bank loans with assets, please refer to note 7 and 8.

(j) Long-term borrowings

The long-term borrowings were summarized as follows:

A key management personnel provided a joint guarantee, please refer to note 7.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(k) Bond payable

(i) On November 1, 2024, the Company has issued the first series of unsecured convertible corporate bonds in Taiwan, with an aggregate principal amount of $641,719 thousand. After deducting issuance costs of $6,136 thousand, the net proceeds of $635,583 thousand have been fully received. The main issuance terms please refer to note 6(k) to the 2024 annual consolidated financial statements for related information.

(ii) For the appraised gains and losses recognized for the call and put opinion, please refer to Note 6(s).

(l) Lease liabilities

The carrying values of the lease liabilities were as follows:

For the maturity analysis, please refer to note 6(t).

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

The amounts recognized in profit or loss were as follows:

The amounts recognized in the statement of cash flows for The Group were as follows:

(i) Houses and buildings leases

The Group leases buildings for its office space. The leases of office space typically run for a period of two years. Some leases include an option to renew the lease for an additional period of the same duration after the end of the contract term.

(ii) Vehicle leases

The Group leases transportation equipment, the lease terms are ranged for a period two to three years. Some leases include an option to renew the lease for an additional period of the same duration after the end of the contract term.

(iii) Other leases

The Group leases other equipments which are considered as short-term leases or leases of low value items. The Group decided to apply the exemption of recognition and not recognize its right-of-use assets and lease liabilities.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(m) Employee benefits

(i) Defined benefit plans

Management believes that there was no material volatility of the market, no material reimbursement and settlement or other material one time events since prior fiscal year. As a result, the pension cost in the accompanying interim period was measured and disclosed according to the actuarial report as of the periods from January 1 to June 30, 2025 and 2024. Since the balances of the labor pension reserve accounts for the six months ended January 1 to June 30, 2025 and 2024 were sufficient to cover the retirement payments for employees subject to the Labor Standards Act, the New Taipei City Government approved the suspension of contributions to the labor pension reserve fund.

(ii) Defined contribution plans

The Group’s expenses under the pension plan cost to the Bureau of Labor Insurance were as follows:

(n) Income taxes

(i) The components of income tax for the six months ended June 30, 2025 and 2024 were as follows:

(ii) The Company’s tax returns for the year through 2022 was assessed by the Taipei National Tax Administration.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(o) Capital and other equity

Except for the following disclosure, there was no significant change in capital and other equity for the periods from January 1 to June 30, 2025 and 2024. For the related information, please refer to note 6(p) to the consolidated financial statements for the year ended December 31, 2024.

(i) Capital surplus

The balances of capital surplus were as follows:

According to the R.O.C. Company Act, capital surplus can only be used to offset a deficit, and only the realized capital surplus can be used to increase the common stock or be distributed as cash dividends. The aforementioned realized capital surplus includes capital surplus resulting from premium on issuance of capital stock and earnings from donated assets received. According to the Regulations Governing the Offering and Issuance of Securities by Securities Issuers, capital increases by transferring capital surplus in excess of par value should not exceed 10% of the total common stock outstanding.

(ii) Retained earnings

The Company's Article of Incorporation stipulate that Company's net earnings should first be used to offset the prior years' deficits (including undistributed earnings adjustment), if any, before paying any income taxes, and 10% of the balance shall be set aside as legal reserve. The appropriation for legal reserve is discontinued when the balance of the legal reserve equals the total authorized capital.

1) Earnings distribution

Earnings distribution for 2024 and 2023 was decided by the resolution adopted, at the Board of Directors held on February 25, 2025 and March 14, 2024, respectively. The relevant dividend distributions to shareholders were as follows:

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(iii) ) Tresury Shares

To reward employees and enhance their cohesion, the Company's Board resolved on May 12, 2025 to repurchase 500 thousand treasury shares for employee stock option. For the six months ended June 30, 2025, the Company repurchased 323 thousand shares as treasury shares in order to protect the Company's integrity and shareholders' equity in accordance with the requirements under section 28(2) of the Securities and Exchange Act. As of June 30, 2025, a total of 323 thousand shares were not yet to be cancelled.

In accordance with the requirements of Securities and Exchange Act, treasury shares held by the Company should not be pledged, and should not hold any shareholder rights before their transfer.

(p) Earnings per share

Basic earnings per share

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

Note: For the three months ended June 30, 2025, the Group reported a net loss after tax, resulting in the impact on the employee share bonus and conversion of convertible bonds issued by the Company to be anti-dilutive, and therefore, they were not included in the calculation of diluted loss per share.

(q) Revenue from contracts with customers

(i) Disaggregation of revenue

(Continued)

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COMPLEX MICROINTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(ii) Contract balances

For details of notes receivable, accounts receivable and allowance for impairment, please refer to note 6(c).

(r) Remuneration to employees, directors

On June 25, 2025, the Company resolved at the shareholders’ meeting to amend its Articles of Incorporation. According to the amended Articles, if the Company has profit in a given fiscal year, the profit shall be used to offset against any accumulated losses incurred by the Company. The remainder, if any, 3% ~5% shall be allocated as employee remuneration, including a minimum of 1.5% to those base-level employee and no more than 2% as remunerations for directors. Prior to the amendment, the Articles of Incorporation stipulated that, if the Company has profit in a given fiscal year, the profit shall be used to offset against any accumulated losses incurred by the Company. The remainder, if any, 3%~5% should be allocated as employee remuneration and no more than 2% as remunerations for directors. Employees remuneration may be distributed in the ways of shares or cash. Distribution of remuneration to employees, directors should be approved and reported to Company’s shareholders’ meeting. The recipients of shares or cash may include the employees of the Company’s affiliated companies who meet certain conditions. Directors remuneration may be distributed with cash only.

For the six months ended June 30, 2025 and 2024, the Company estimated its employee remuneration amounting to $1,140 thousand and $5,494 thousand, respectively; as well as its remuneration to directors amounting to $380 thousand and $1,831 thousand, respectively. These amounts were calculated by using the Company’s pre-tax net profit for the period before deducting the amounts of the remuneration to employees, directors, multiplied by the distribution of ratio of the remuneration to employees and directors based on the Company’s Articles of Incorporation, and expensed under operating costs or expenses. If there are any subsequent adjustments to the actual remuneration amounts after the annual shareholders’ meeting, the adjustments will be regarded as changes in accounting estimates and will be reflected in profit or loss in the following year.

For the years ended December 31, 2024 and 2023, the Company accrued and recognized its employee remuneration amounting to $10,967 thousand and $9,581 thousand, respectively; as well as its remuneration to directors amounting to $3,656 thousand and $3,194 thousand, respectively, the amount of remuneration to employees, directors resolved by the Board of Directors as stated above does not differ from the amount estimated in the personal financial statements. The related information can be accessed from the Market Observation Post System website.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(s) Non-operating income and expenses

(i) Other income

(ii) Other gains and losses

(iii) Finance costs

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(t) Financial instruments

Except for the contention mentioned below, there was no significant change in the fair value of The Group’s financial instruments and degree of exposure to credit risk, liquidity risk and market risk arising from financial instruments. For related information, please refer to note 6(u) to the consolidated financial statements for the year ended December 31, 2024.

(i) Credit risk

1. Exposure to credit risk

The carrying amount of financial assets represents the Group’s maximum credit exposure.

2. Concentration of credit risk

As of June 30, 2025, December 31 and June 30, 2024, the customer contributing 10% or higher of operating revenues. It accounts for 47%, 51% and 55% of the total notes and accounts receivable on June 30, 2025, December 31 and June 30, 2024, respectively. In order to reduce risks, the Group will continue to evaluate the financial status of customers and the possibility of withdrawal of their accounts receivable.

(ii) Liquidity risk

The following table shows the contractual maturities of financial liabilities, including estimated interest payments.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

The Group does not expect that the cash flows included in the maturity analysis could occur significantly earlier or at significantly different amounts.

(iii) Currency risk

1) Exposure to foreign currency risk

The Group’s significant exposure to foreign currency risk were as follows:

2) Sensitivity analysis

The Group’s exposure to foreign currency risk arises from the translation of the foreign currency exchange gains and losses on cash and cash equivalents, trade receivable, and trade payable and other payables that are denominated in foreign currency. A strengthening or weakening of 1% of the NTD against the USD and CNY as at June 30, 2025 and 2024 would have increased or decreased the profit before tax by $14,088 thousand and $15,767 thousand, respectively. The analysis assumes that all other variables remain constant and ignores any impact of forecasted sales and purchases. The analysis is performed on the same basis for prior year.

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

3. Foreign exchange gain and loss on monetary items

Since The Group has many kinds of functional currency, the information on foreign exchange gain (loss) on monetary items is disclosed by total amount. For the six months ended June 30, 2025 and 2024, foreign exchange gain (loss) (including realized and unrealized portions) amounted to $(84,119) thousand and $55,883 thousand, respectively.

4. Fair value of financial instruments

The management of the merged company believes that the carrying amount of the financial assets and financial liabilities of the merged company measured at amortized cost in the consolidated financial report is close to its fair value.

The carrying amount of the consolidated company’s financial assets and financial liabilities, including cash and cash equivalents, receivables and other financial liabilities is reasonably close to the fair value. Disclosure of fair value information is not required.

(u) Financial risk management

There were no significant changes in The Group's financial risk management and policies as disclosed in note 6(v) to the consolidated financial statements for the year ended December 31, 2024.

(v) Capital management

Management believes that the objectives, policies and processes of capital management of The Group has been applied consistently with those described in the consolidated financial statements for the year ended December 31, 2024. Also, management believes that there were no significant changes in The Group's capital management information as disclosed for the year ended December 31, 2024. Please refer to note 6(w) to the consolidated financial statements for the year ended December 31, 2024 for further details.

(w) Investing and financing activities not affecting current cash flow

The Group’s financing activities which did not affect the current cash flow for the six months ended June 30, 2025 and 2024 were as follows:

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

| | January 1, 2024 | Cash flows | Non-cash changes Foreign exchange movement | June 30, 2024 | | --- | --- | --- | --- | --- | | Short-term borrowings | $ 392,769 | (60,000) | 3,937 | 336,706 | | Long-term borrowings | 50,000 | 85,000 | - | 135,000 | | Lease liabilities | 5,304 | (1,535) | - | 3,769 | | Total liabilities from financing activities | $ 448,073 | 23,465 | 3,937 | 475,475 |

(7) Related-party transactions:

(a) Name and relationships with related parties:

(b) Other related-party transactions

(i) Guarantee

A key management personnel provided a joint guarantee for the borrowings of The Group from certain financial institutions.

(ii) Other

For the six months ended June 30, 2025 and 2024, The Group purchased gift boxes from related companies of $846 thousand and $766 thousand, respectively, As of June 30, 2025, December 31 and June 30, 2024, accounted for as other payables to related parties amounting to $0 thousand, $2 thousand, and $0 thousand, respectively.

(c) Key management personnel compensation

Key management personnel compensation comprised:

(Continued)

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COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(8) Pledged assets:

The carrying values of pledged assets were as follows:

(9) Commitments and contingencies:

(a) Material unrecognized contractual commitments :

(b) Customs guarantee provided by the financial institution for imported goods by The Group:

(10) Losses due to major disasters: None. (11) Subsequent events: None.

(Continued)

32

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(12) Other:

(a) A summary of employee benefits, depreciation, and amortization, by function, were as follows:

| By function

(b) Seasonality of operations: The Group were not affected by seasonality or cyclicality factors.

(13) Other disclosures:

(a) Information on significant transactions:

The following is the information on significant transactions required by the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” for the Group for the six months ended June 30, 2025:

(i) Loans to other parties: None.

(Continued)

33

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(ii) Guarantees and endorsements for other parties:

(In Thousands of New Taiwan Dollars)

Note 1: Total amount of endorsement and guarantee: Not to exceed 30% of the net worth of the Company. Endorsement and guarantee limit for a single enterprise: Not to exceed 10% of the net worth of the Company. For business transactions, the amount of endorsement and guarantee shall be evaluated by the amount of business transactions between the enterprise and the Company in the last six months. The amount of business transactions refers to the higher of the amount of goods purchased or sold between the two parties.

Note 2: The relationships between guarantors and guarantees/ endorsements are as follows:

(1) Company which has business relationship with the Company. (2) Company whose voting shares are 50% or more owned by the company. (3) Subsidiary whose voting shares are 50% or more owned by the Company. (4) Company whose voting shares are 90% or more owned by the company. (5) Company provides mutual endorsements/guarantees for another company in the same industry in order to fulfill its contractual obligations. (6) Company provides endorsements/guarantees for their jointly invested company in proportion to their shareholding percentages. (7) Performance guarantee of presale housing restricted by Consumer Protection Act between companies.

(iii) Securities held as of June 30, 2025 (excluding investment in subsidiaries, associates and joint ventures): None.

(iv) Related-party transactions for purchases and sales with amounts exceeding the lower of NT$300 million or 20% of the capital stock:

(In Thousands of New Taiwan Dollars)

Note 1: The amount was eliminated in the consolidated financial statements.

(Continued)

34

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(v) Receivables from related parties with amounts exceeding the lower of NT$100 million or 20% of the capital stock:

(In Thousands of New Taiwan Dollars)

Note 1: The amount was eliminated in the consolidated financial statements.

(vi) Business relationships and significant intercompany transactions:

Note 1: The number is filled out as follows: (a) 0 represents The Company (b) 1 and thereafter represent subsidiaries

Note 2: The relationships between guarantor and guarantee are as follows: (a) 1 represents parent to subsidiary (b) 2 represents subsidiary to parent (c) 3 represents subsidiary to subsidiary

Note 3: Disclose only operating revenue and accounts receivable, related purchase, expense, and prepayment are neglected.

(Continued)

35

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(b) Information on investees:

The following is the information on investees for the six months ended June 30, 2025 (excluding information on investees in Mainland China):

(In Thousands of New Taiwan Dollars and shares)

Note 1: The difference between the closing amount of the company's subsidiary Der Yu Electronics and the net equity value is due to the unrealized gains and losses from the sale of real estate land by the company.

Note 2: The investment gains and losses recognized in the current period include the (un)realized profits between affiliated companies, which have been written off when the consolidated financial report is prepared.

Note 3: The amount was eliminated in the consolidated financial statements.

(c) Information on investment in mainland China:

(i) The names of investees in Mainland China, the main businesses and products, and other information:

(In Thousands of New Taiwan Dollars and United State Dollars)

Note 1: Investments are made through one of three ways: (1) Direct investment from Mainland China. (2) Indirect investment from third-party country. (3) Others.

Note 2: The amount was eliminated in the consolidated financial statements.

(Continued)

36

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(ii) Limitation on investment in Mainland China:

Note 1: At the end of the period, the cumulative amount of investment remitted from Taiwan to the mainland and the amount of investment approved by the Economic Investment Review Commission are calculated at historical exchange rates.

Note 2: Der Yu Electronics Co., Ltd. reported to the Investment Review Committee for approval to invest in Chongqing Hongming Electronics Co., Ltd. from a third region, and the cumulative investment amount remitted from Taiwan to the mainland was USD 1,680. Chongqing Hongming Electronics Co., Ltd. completed the liquidation procedure in 2020, and there is no remaining investment funds to repatriate, but the above amount does not need to be deducted according to the regulations of the Investment Review Committee.

(iii) Significant transactions:

For the six months ended June 30, 2025, the significant inter-company transactions with the subsidiary in Mainland China, which were eliminated in the preparation of consolidated financial statements, are disclosed in "Information on significant transactions".

(14) Segment information:

(a) General information

The Group has two reportable segments: segment PCB and segment wire harness, mainly engaged in the manufacturing and sales of flexible circuit boards and wire rods.

Information about reportable segments and their measurement and reconciliations were as follows:

(Continued)

37

COMPLEX MICRO INTERCONNECTION CO., LTD. AND SUBSIDIARIES

Notes to the Consolidated Financial Statements

(Continued)