Human Resources

Implementation of Employee Satisfaction Survey and Improvement Plan

Starting in 2025, the Company conducts an annual Employee Satisfaction Survey to understand the organizational climate, identify key issues, and formulate corresponding improvement plans. We are committed to strengthening communication channels with employees, valuing their feedback, and incorporating their opinions into decision-making processes.

At the end of 2025, the Company carried out the 2025 Employee Satisfaction Survey. The survey covered eight dimensions: Engagement, Compensation Competitiveness, Development, Sustainability, Leadership, Job Effectiveness, Promotion of Corporate Culture, and Collaboration. The survey achieved a participation rate of 63%, with an overall satisfaction score of 4.56 (on a scale of 1 to 6). The results are summarized as follows:

Learning and Development

Continuous Learning, Pursuing Excellence

M3tek Technology firmly believes that continuous learning is the key driver of innovation. Based on the competency requirements of each job family and position, the company develops structured talent development programs and encourages employees to participate in external learning to enhance their professional expertise and broaden their skill sets.
M3tek is fully committed to supporting employees’ all-round growth, empowering them to become top talents who embody the spirit of continuous learning and breakthrough excellence.

Talent Development Framework

2025 Training and Development Performance

In 2025, M3tek Technology Co., Ltd. (Taiwan) continued to invest in employee training and development resources. The average training cost per employee for the year was NT$2,192, and the average training hours per employee reached 6 hours, demonstrating the Company's long-term commitment to talent development and organizational growth.

Although the training and development performance indicators in 2025 slightly declined compared to 2024, this was primarily due to organizational restructuring and an increased proportion of internal training programs.

Looking ahead, M3tek will continue to focus on the core directions of “Pursuing Excellence, Continuous Learning, and Cultivating Key Talent.” The Company will progressively strengthen competency-based development and career path integration. Through systematic training planning and key talent development initiatives, M3tek aims to enhance training and development performance and support the Company’s medium- to long-term operational growth and sustainable development goals.

Specific Implementation of Integrity Management Policies and Measures to Prevent Unethical Conduct in 2025

At M3tek, the Human Resources & Digital Division serves as the dedicated unit responsible for promoting integrity management. The division is responsible for the revision, implementation, interpretation, consultation, reporting registration, documentation management, and supervision of related operational procedures and codes of conduct.

On November 5 and November 7, 2025, the Company conducted internal training courses on integrity management, totaling 20 training hours. A total of 40 employees completed the training, achieving a completion rate of 85.11%.

Additionally, the Company reported its Integrity Management Plan to the Board of Directors on October 30, 2025.

Results of the 2025 ESG “Healthy Walking Challenge”

M3tek is committed to creating a healthy and balanced work environment. In 2025, the Company organized the “Healthy Walking Challenge”, encouraging employees to incorporate walking into their daily commuting routines.

The initiative aimed to cultivate regular exercise habits and enhance employees’ sense of participation and belonging. A total of 55 employees participated, representing a participation rate of 57.9%.

During the campaign period, participants accumulated a total of 9,498,717 steps, equivalent to approximately 6,649 kilometers. The ESG Healthy Walking Challenge also promoted the concepts of energy conservation, carbon reduction, and sustainable living.

Employee Welfare Programs, Retirement System, and Implementation

1. Employee Welfare Programs

In addition to providing employees with Labor Insurance, National Health Insurance, and statutory pension contributions in accordance with relevant laws and regulations, the Company regularly reviews and updates related legal requirements.

Employee benefits include three major festival bonuses, group insurance, birthday gifts, year-end banquet events, periodic health check-ups, company gatherings, and wellness competitions.

The Company regards employees as its most valuable assets. In accordance with the Company’s Articles of Incorporation, an employee remuneration distribution system is established, and an employee variable bonus policy is implemented to grant performance bonuses. This mechanism links employee compensation with the Company’s operating performance, thereby maximizing benefits for both shareholders and employees while attracting and retaining outstanding talent.

2. Education, Training, and Implementation

Based on employees’ job competency requirements, the Company provides both internal and external training programs.

3. Retirement System and Implementation

The Company’s employee retirement system complies with the Labor Standards Act (Old Pension Scheme – Defined Benefit Plan) and the Labor Pension Act (New Pension Scheme – Defined Contribution Plan) enacted by the government.

Retirement System under the Labor Standards Act (Old Scheme)

For employees with remaining service years under the old pension scheme, the Company contributes 2% of the monthly salary total to a pension reserve fund deposited with the Bank of Taiwan.

The Company reviews the balance of the reserve account annually. If the balance is insufficient to cover employees eligible for statutory retirement in the following year, additional contributions will be made before the end of March of the following year to ensure protection of employees’ pension rights.

As of the end of 2025, the recognized balance of accumulated contributions under the old pension scheme amounted to NT$109,800.

Retirement System under the Labor Pension Act (New Scheme)

The Company contributes 6% of each employee’s monthly salary, based on the applicable pension insurance salary grade, to the employee’s individual pension account at the Bureau of Labor Insurance.

In 2025, the recognized amount of contributions to the new pension scheme totaled NT$3,158,806.

Workplace Diversity and Gender Equality Policies and Implementation

M3tek (Taiwan) is committed to providing employees with a respectful and safe working environment, while promoting workforce diversity and fairness in compensation and promotion opportunities.

The Company ensures that employees are not subject to discrimination, harassment, or unequal treatment based on race, gender, sexual orientation, religion, age, political affiliation, or any other legally protected status.

To fulfill these commitments, the Company has implemented the following measures:

Establishment of the “Workplace Sexual Harassment Prevention, Complaint, and Disciplinary Regulations”, providing multiple complaint channels to protect employees’ rights.
Respect for employees of different nationalities and cultural backgrounds, with no incidents involving violations of labor rights or human rights.

As of December 31, 2025, the employee composition is shown below:

Category	Number of Employees	Percentage of Total Employees	Percentage of Management Positions
Domestic Employees	47	98%	100%
Foreign Employees	1	2%	0%
Total	48	100%	100%

To date, the Company has not experienced any incidents involving violations of employees’ labor rights or human rights, and will continue to take concrete actions to safeguard employees’ rights and well-being.

Linking Operating Performance to Employee Compensation Policies and Implementation

1. Articles of Incorporation

According to the Company’s Articles of Incorporation, no less than 1% of the Company’s annual pre-tax net profit before deducting employee compensation and directors’ remuneration shall be allocated as employee compensation.

Among this amount, no less than 1% of the total employee compensation allocation shall be distributed to grassroots employees.

Eligible recipients may also include employees of Taiwan-based controlled or affiliated companies meeting certain criteria.

2. Compensation Policy for Grassroots Employees and Actual Distribution or Salary Adjustments

The Company has established the “Employee Bonus and Employee Compensation Management Policy.”

Under this policy, the combined allocation ceiling for management operational bonuses, employee performance bonuses, and additional incentive bonuses shall not exceed 15% of the Company’s pre-tax net profit before allocating employee bonuses, employee compensation (including specific bonuses), and directors’ remuneration.

These bonuses are distributed based on factors including overall corporate performance and individual employee performance.

Employee compensation is allocated in accordance with the Articles of Incorporation and distributed based on individual performance. The Company also ensures that starting from 2025, the portion of employee compensation allocated to grassroots employees shall not be less than 1% of the total employee compensation allocation.

Policy Linking Senior Executive Compensation with ESG Performance Evaluation

1. ESG-related Performance Indicators for CEO and General Manager

The Company has established performance evaluation indicators for senior executives. In addition to financial and operational indicators, key ESG-related indicators are incorporated to ensure sustainable development and the achievement of corporate governance objectives.

Environment

Selection of qualified suppliers and cooperation with suppliers that have obtained environmental permits and comply with government regulatory requirements.
Selection of partners with approved operations in pollution prevention, energy conservation, or environmental management.
Internal management initiatives encouraging departments to promote programs such as carpool commuting and the Healthy Walking Challenge.

Social

Employee health examinations and occupational safety management measures.
Implementation of DEI (Diversity, Equity, and Inclusion) policies, including balanced representation of female supervisors and employees.
Promotion of social participation and public welfare initiatives, such as the Hualien Mataian Creek landslide lake disaster relief support project.

Corporate Governance

Strengthening internal control systems and regulatory compliance.
Enhancing the effectiveness and participation of the Board of Directors and improving decision-making transparency.

2. Principles and Calculation Method for CEO and General Manager Compensation

The principles and calculation methods for the compensation of the CEO and General Manager incorporate the ESG-related performance evaluation indicators mentioned above, as shown below:

Performance Indicator Category	Description	Weight
Business Strategy	Short-,medium-,and long-term strategies and goals, R&D innovation, new business development, customer development, supplier management	20%–40%
Financial Indicators	Operational performance achievement, revenue target attainment rate, revenue growth rate, budget achievement rate, industry competitiveness	20%–40%
Corporate Governance	Regulatory compliance, internal control systems,policies and procedures, business risk management, financial soundness, information security, integrity management	10%–30%
Sustainability Strategy	Sustainable operations, corporate responsibility, talent sustainability, green environment, greenhouse gas inventory, social responsibility	10%–20%
Total		100%