Functional Committees

Functional Committees

Name	Audit Committee	Remuneration Committee
Tang Peng-Chin Independent Director	V (Convener)	V (Convener)
Huang Ching-Pei Independent Director	V	V
Chuang Ming-Hung Independent Director	V	V

Resume of Audit/Remuneration Committee Members

Title	Name	Major Experience/Education	Current Positions Held in This Company and Other Companies
Independent Director	Tang Peng-Chin	Department of Accounting, College of Management, National Chung Hsing University Deputy Audit Manager, PwC Taiwan Audit Manager, Earnest & Young Certified Public Accountants	Director, Kele Yuan Co., Ltd. Independent Director, Action Electronics Co., Ltd. Chairman, TransGlobe Capital Management Inc.
Independent Director	Huang Ching-Pei	Department of Accounting, Tamkang University Director, Audit Department, KPMG in Taiwan Assistant Manager, Underwriting Department, Grand Cathay Securities Corporation Manager, Underwriting Department, Yuanta Securities Co., Ltd. Accountant, MGI Excellence & Co., CPAs	Accountant, Chungsun CPAs
Independent Director	Chuang Ming-Hung	Master of Business Administration, University of Leicester Master’s Degree in Chemical Engineering, Tatung Institute of Technology Bachelor’s Degree in Chemical Engineering, Tunghai University Deputy General Manager, Investment Department, Shin Sheng Capital Advisors Co., Ltd. Senior Manager, Investment Division, SinoPac Venture Capital Corporation Deputy Manager, Investment Department, ORIGEN Management Consultants Co., Ltd.	Supervisor, JAMZOO INC. Director, Lisheng Innovation Investment Co., Ltd. Supervisor, Chip-GaN Power Semiconductor Corporation Director, Digital Infinity Software Co., Ltd.

Remuneration Committee

The Committee is composed entirely of independent directors, and all members meet the qualifications required by law regarding professionalism and independence. The responsibilities of the Committee are to objectively and professionally evaluate the remuneration policies and systems for the Company’s directors and managers. The Committee shall exercise the duty of care as a prudent manager and faithfully perform the following responsibilities, submitting recommendations to the Board of Directors for discussion and decision-making.

To establish and regularly review the performance evaluation policies, remuneration systems, standards, and structures for directors and managers.
To regularly assess and determine the remuneration of directors and managers.
The Remuneration Committee holds at least two meetings per year. For details on the meetings convened and the attendance rate of each member, please refer to the Company’s annual shareholders’ meeting report.

Audit Committee

The Audit Committee is established to assist the Board of Directors in fulfilling its supervisory responsibilities and to undertake tasks assigned by the Company Act, Securities and Exchange Act, and other relevant laws and regulations. The Audit Committee holds regular meetings on a quarterly basis. The key matters for review include:

1. Adoption or amendment of the internal control system in accordance with Article 14-1 of the Securities and Exchange Act.
2. Assessment of the effectiveness of the internal control system.
3. Adoption or amendment of procedures for material financial or business acts such as the acquisition or disposal of assets, engagement in derivative transactions, lending funds to others, or providing endorsements or guarantees for others, in accordance with Article 36-1 of the Securities and Exchange Act.
4. Matters involving the personal interests of the directors.
5. Major asset or derivative transactions.
6. Major lending of funds, endorsements, or provision of guarantees.
7. The raising, issuance, or private placement of equity-type securities.
8. Appointment, dismissal, or remuneration of the attesting CPA.
9. Appointment or dismissal of the financial, accounting, or internal audit officers.
10. Review of the annual and semi-annual financial reports.
11. Other significant matters as stipulated by the company or competent authorities.

The Committee is composed entirely of independent directors (including two members with expertise in accounting or finance). All members meet the qualifications required by law regarding professional experience, independence, and the number of concurrent independent directorships.

The Audit Committee holds at least one meeting per quarter. For details on the meetings convened and the attendance rate of each member, please refer to the Company’s annual shareholders’ meeting report.

Committee Composition and Responsibilities

• The Committee shall consist of at least three members appointed by the Board of Directors. At least one director shall participate in supervision, and the members shall elect one person to serve as the Convener.
• The Committee assists the Board in promoting corporate sustainable development and enhancing corporate governance to achieve sustainable operations.
• Key Responsibilities include:
  • Formulating corporate sustainable development directions, strategies, and goals, as well as drafting relevant management policies and concrete implementation plans.
  • Promoting and implementing tasks related to corporate integrity and ethical management.
  • Tracking, reviewing, and revising the execution and effectiveness of corporate sustainable development.
  • Handling other matters resolved by the Board of Directors.

Sustainability Development Committee Members

Title	Name	Experience	Professional Expertise
Corporate Director & General Manager	Lin, Tzu-Heng	VP of La Kaffa International; Northern Operations Manager of Jardine Food Services	Sustainable & Corporate Governance, Financial Risk & Strategic Management
Deputy Manager, GM Office	Wu, Wen-Chung	Marketing Deputy Manager of La Kaffa International	Sustainable Brand Communication & Stakeholder Management
Procurement Management Dept.	Tsai, Yi-Ping	Procurement Manager of Xiang Bing Gourmet	Quality Management, Product Responsibility & Supply Chain Management

Committee Meeting Attendance

The “Sustainability Development Committee Charter” has been approved by the Board. The Committee held 1 meeting during the year.

Term of the current Sustainability Development Committee: December 18, 2024 to June 4, 2027
The Sustainability Development Committee convened one meeting in the most recent fiscal year, 2025.

Title	Name	Attendance in Person	Attendance by Proxy	Attendance Rate (%)	Remarks
Convener & Chairman	Lin, Tzu-Heng	1	0	100
Member	Wu, Wen-Chung	1	0	100
Member	Chang, Ying-Sheng	1	0	100	Resigned on 2025/08/23
Member	Tsai, Yi-Ping	0	0	100	Appointed on 2025/11/07