Audit Committee

Sixxon Tech.

Work Priorities

Internal control system (per Article 14-1 of the Securities and Exchange Act)
Control system effectiveness
Major financial procedures (per Article 36-1 of the Securities and Exchange Act)
- Asset acquisition/disposal
- Derivatives trading
- Fund lending
- Endorsements, or guarantees
Directors’ conflict matters
Major asset/derivative deals
Major loans/guarantees
Equity securities issuance
CPA appointment/removal
Finance & audit executives
Annual & semi-annual reports
Other regulatory matters

Key Objectives

Review the financial statements.
Evaluate the effectiveness of the internal control system.
Review matters related to the appointment, dismissal, and compensation of the Company’s CPAs.
Assess the independence and performance of the CPAs.
Review significant transactions involving major assets, derivatives, endorsements, guarantees, and related-party transactions.
Hold regular meetings with CPAs to discuss the review or audit of financial statements and key internal control audit matters.
Hold regular meetings with the head of internal audit to review the implementation and results of audit plans.

Memember

Members: 3 independent directors
Term: June 20, 2023 – June 19, 2026


Title	Name	Main experience/education	Current positions in the Company and other companies
Convener	Yi-Chun, Chen	Department of Accounting, National Taiwan University MBA, The George Washington University Deputy General Manager, Taishin Securities Co., Ltd.	Supervisor of Chepuluo Co., Ltd. Independent Director of Whetron Electronics Co., Ltd. President of Wei Jie Creative Co., Ltd.
Member	Kuo-Hsuan, Wang	Bachelor, Department of Mechanical Engineering, Chung Cheng Institute of Technology Executive Deputy General Manager of Neotek Corp.and Managing Director of Mainland China Business Department	Consultant, NeoSCM Ltd. Director of Dalian Deyuan Industry Co.,Ltd. Director of Shenyang Yinghao Machinery Co., Ltd.
Member	Chih-Jung, Wu	Bachelor, Department of Transportation Engineering and Management, Feng Chia University Assistant Manager, Topglow Trading Co., Ltd.	President and Managing Director of KJ Applied Material Co., Ltd.

Operation

In 2025, Remuneration Committee hold 6 meetings (A), the attendance of the Committee members is as follows:

Member	Number of actual attendances【B】	Actual attendance rate (%)【B/A】
Yi-Chun, Chen	6	100%
Kuo-Hsuan, Wang	6	100%
Chih-Jung, Wu	6	100%

Meeting

2025 Meeting

Note: Other than the matters mentioned, there are no resolutions adopted by two-thirds or more of all directors without prior Audit Committee approval.

Independent Directors’ Engagement

Communication with Internal Auditor

Regular Reports: The Internal Audit Unit submits audit reports and follow-up reports on deficiencies to the independent directors via email or mail. Directors may provide instructions or suggestions regarding the reports.
Routine Meetings: At least one meeting is held each quarter to report on the execution of internal audit activities.
Ad-hoc Meetings: In the event of significant irregularities, meetings can be convened at any time. The Internal Audit Unit maintains real-time communication with independent directors to ensure smooth information flow.

Date(yyyy/mm/dd)	Description	Results
2025/03/14	Internal Audit Report	All concurred.
2025/05/12	Internal Audit Report	All concurred.
2025/08/28	Internal Audit Report	All concurred.
2025/10/16	Internal Audit Report	All concurred.

Communication with CPA

Regular Communication: At least once a year.
- Company’s financial condition
- Financial status of invested subsidiaries
- Overall operational performance
- Internal control review results
- Major regulatory amendments
- Impact on accounting treatmen
Audit Communication: Conducted during the planning stage prior to the annual audit and upon completion of the audit.
Ad-hoc Meetings: Meetings may be convened at any time to report significant matters to the independent directors.

Date (YYYY/MM/DD)	Matters	Results
2024/03/14	Communication with External Auditors: 1. Audit matters related to the 2023 consolidated financial statements. 2. Recent regulatory inspections and reminders regarding material internal control deficiencies. 3. Recent regulatory updates. 4. Sustainability information disclosure timeline. Note: No general directors or management were present.	No objections
2024/08/28	Communication with External Auditors: 1. Audit matters related to the 2024Q2 consolidated financial statements. 2. IFRS Sustainability Standards Implementation Plan. 3. Recent regulatory updates. Note: No general directors or management were present.	No objections
2024/11/12	Communication with External Auditors: 1. Audit matters related to the 2024Q3 consolidated financial statements. 2. Annual audit plan. 3. Recent regulatory updates. Note: No general directors or management were present.	No objections
2025/03/24	Communication with External Auditors: 1. Audit matters related to the 2024 consolidated financial statements. 2. Recent regulatory updates. Note: No general directors or management were present.	No objections
2025/12/16	Communication with External Auditors: 1. Annual audit plan. 2. Recent regulatory updates. Note: No general directors or management were present.	No objections