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Education and training and professional development

Our company considers each employee our most important asset. By providing diverse training and learning resources, we help employees continuously improve their professional knowledge and skills, and respond promptly to the rapid changes in the renewable energy industry, injecting new momentum into their careers and the company's development. In 2025, we invested a total of NT$226,600 in employee training. Details regarding the training recipients, scope, content, and quantified resources invested that year are provided below.

I. Common Training

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II. Statutory training for accounting supervisors, audit supervisors, and corporate governance supervisors

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III. Other Professional Training

(I) Sustainable Development Related Training

(II) Industry-related training

Salary and Benefits

I. Salary Policy for Frontline Employees

On May 27, 114, at the shareholders' meeting, Article 28 of the company's articles of association was amended, which stipulates that:

If the Company makes a profit in a year, it shall allocate no less than one percent to employee compensation, of which no less than 20% shall be distributed to grassroots employees; and no more than five percent shall be allocated to directors' compensation.

However, if the company still has accumulated losses, it should reserve an amount to make up for them in advance.

The aforementioned employee compensation may be paid in stock or cash, and the recipients may include employees of subsidiaries who meet certain conditions, the conditions and methods of which shall be decided by the board of directors in accordance with the law and reported to the shareholders' meeting.

II. Employee Benefits

(a) Employee welfare measures

In addition to providing employees with labor insurance and health insurance in accordance with the law, our company also provides group insurance for colleagues. We have established an employee welfare committee, distribute holiday bonuses, and hold departmental dinners, trips, and celebratory activities from time to time to enhance employee cohesion. We have established an employee bonus system related to the company's vision, supplemented by regular performance evaluations. We regularly promote and adjust salaries based on work performance each year. To attract and retain outstanding talent, when the company has a surplus, we implement employee stock option certificates and restricted employee rights new shares to share the operating results with employees. To encourage colleagues to pay attention to work-life balance, we provide full-time employees with 5-12 days of welfare leave per year.

(ii) Continuing Education and Training

The company's employee training is planned comprehensively by the General Manager based on employee qualifications, job needs, and available training funds. The Administrative Management Department implements the training, but supervisors at all levels are responsible for oversight. Training is divided into two types: internal and external.

  1. Internal Training: Company internal training (new employee training, supervisor training, corporate training, departmental training).

  2. External training: All employees who are voluntarily arranged by the company to participate in training will receive a full subsidy, regardless of whether the training is in accordance with their job skills.

  3. If an individual voluntarily proposes to participate and the participation aligns with their professional skills and work requirements, subsidies may be provided depending on the circumstances.

  4. Employee training as of 114/09/30:

Item | Total Hours (hours) | Total Cost (thousands of dollars)
Professional skills training 318 154

(iii) Agreements between employers and employees

To improve our management system and promote harmonious labor relations, our company has established relevant management methods and regulations for employees, serving as guidelines for their conduct. We also value harmonious labor relations, employee rights, and employee feedback, providing employees with effective communication channels. Through quarterly labor-management meetings, we facilitate communication among colleagues to promote harmonious labor relations and achieve a win-win situation for both the company and its employees.
For the past two years and up to 30 September 114, the relationship between the company's employees and management has been harmonious, with smooth communication channels. Employees' opinions have been valued and resolved promptly by management. Therefore, no major labor disputes have occurred since the company's inception. Looking ahead, based on the principle of harmonious management, the company will continue to respect employees' rights and guide employees to grow together with the company. The possibility of future losses due to labor disputes is extremely low.

(iv) Health and parental care

Our company values the health of our employees. In addition to regularly arranging health checkups for current and new employees, we also comply with the provisions of the Gender Equality in Employment Act and have formulated relevant management regulations. Employees can apply for approval of leave such as menstrual leave, family care leave, maternity leave, prenatal checkup leave, paternity leave, breastfeeding leave, and childcare leave without pay to protect the rights and interests of our employees.

III. Specific Contents and Implementation of the Company's Retirement System

Regarding the employee retirement system, our company handles contributions in accordance with the provisions of the "Labor Standards Act" (old labor retirement system, fixed benefit plan) and the "Labor Retirement Pension Act" (new labor retirement system, fixed contribution plan) enacted by the government.

  1. The old system of retirement pension under the Labor Standards Act: Our company allocates 2% of the total salary of employees under the old system to a retirement reserve fund each month, which is deposited in the Labor Retirement Reserve Fund Special Account of Taiwan Bank. The balance of the special account is reviewed at the end of each year. If the balance is insufficient to pay employees who reach statutory retirement in the following year, the allocation will be completed before the end of March of the following year to ensure the rights and interests of employees under the old system.

  2. The new retirement pension system under the Labor Retirement Pension Act: 6% of each employee's monthly salary is legally deposited into the individual retirement pension account established by the Labor Insurance Bureau. At the same time, employees may voluntarily contribute to their retirement pension within the legally permitted range of their monthly salary, thus legally guaranteeing their retirement benefits.

  3. Employees who are subject to the retirement pension provisions of the Labor Standards Act shall have their retirement pension paid within 30 days from the date of their retirement. Furthermore, their retirement pension claim shall remain valid for five years from the month following the date of their departure, in order to protect their retirement rights.

  4. Employees eligible for the Labor Retirement Pension Act should fill out an application form from the Bureau of Labor Insurance and attach relevant documents when applying for retirement pensions. The content of the relevant documents and the application procedure shall be determined by the Bureau of Labor Insurance. The pensions shall be terminated if not exercised within five years from the date of the employee's departure.

Employee Satisfaction Survey and its Implementation

In September 2025, our Administration Department conducted an employee opinion survey to understand the organizational climate and to conduct in-depth communication and investigation regarding the results, and to develop improvement plans. This employee opinion survey covered six major dimensions: overall satisfaction, job content and sense of accomplishment, supervisor and communication, teamwork and workplace atmosphere, growth and development, and benefits and policies. The employee coverage rate was 65%.

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10-1F., No. 1, Songgao Rd., Xinyi Dist., Taipei City 110, Taiwan (ROC)

10th Floor, No. 1, Songgao Rd., Xinyi District, Taipei City, 110, Taiwan

Tel: +886-2-2709-9889

Fax: +886-2-2709-9997

© 2021 by LeadSun Greentech Corporation. All rights reserved.

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