The Company does not own any manufacturing facilities, and 100% of its products are manufactured through outsourced production. Water withdrawal is limited to general domestic use by employees in office premises. All water is sourced from the Taiwan Water Corporation, a third-party water supplier.

In 2024, the Company's total water withdrawal amounted to 0.42 million liters (ML). Due to the nature of the Company’s operations, all wastewater consists solely of domestic sewage generated from office use and is discharged directly into the municipal sewer system through the office buildings. As no flow meters are installed, the actual volume of wastewater cannot be measured. Therefore, the Company discloses wastewater volume by estimating it as 100% of total water withdrawal.

Water consumption primarily relates to evaporation from air conditioning systems and employee drinking water. As these amounts are not considered material and no reasonable measurement methodology is available, such water consumption is excluded from this disclosure.

To enhance water use efficiency, the Company has installed sensor-activated faucets in its Taipei and Hsinchu offices and continues to promote water-saving awareness initiatives among employees. Water-related information for the most recent two fiscal years is summarized in the table below.

Year	2023	2024	Note
Water Consumption (thousand cubic meters)	0.37	0.42
Total Waste Generated (metric tons)	Note1	0.0716	Total Hazardous Waste Generated
	Note1	0.4325	Total Non-hazardous Waste Generated
Greenhouse Gas Emissions (tCO₂e)	Note2	7.7898	Scope 1
	37.227	83.4869	Scope 2
	Note2	17.1377	Scope 3 Emissions from Fuel- and Energy-Related Activities

Note 1:
As a semiconductor IC design company, the Company’s waste is primarily generated from employees’ daily office activities. Through greenhouse gas (GHG) verification and disclosure, the Company has calculated carbon emissions arising from waste treatment, which account for less than 1% of indirect GHG emission sources. Accordingly, waste management was not identified as a material issue for the reporting year. All waste is handled in compliance with applicable local government regulations.

Note 2:
Starting from 2025, the Company initiated a greenhouse gas inventory for fiscal year 2024. The total GHG emissions from Scope 1 and Scope 2 amounted to 91.2767 metric tons of CO₂e, with Scope 2 emissions from purchased electricity accounting for 91.47% of total emissions, while Scope 1 emissions accounted for 8.53%. In fiscal year 2023, the Company focused its inventory and calculation primarily on Scope 2 purchased electricity, as other emission sources were not identified as material issues during that year.

Note 3:
The disclosed sustainability performance reflects the implementation results of M3TEK Taiwan. The Company plans to progressively expand coverage to include all entities consolidated in the consolidated financial statements in the future.

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Scope 3 Emissions
The Company’s Scope 3 emissions are classified according to the GHG Protocol and cover the Taiwan offices in Taipei and Hsinchu, excluding Scope 1 and Scope 2 emissions. The main category is fuel- and energy-related activities, with 17.1377 tCO₂e reported in 2024. The Company will continue to monitor emissions from another Scope 3

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Management Targets

1. GHG Reduction Targets
The Company completed its 2024 greenhouse gas (GHG) inventory and designated 2024 as the baseline year. Per-capita GHG emissions are adopted as the management indicator, with a target to reduce emissions by 0.1% by 2030 compared with the baseline year.

For energy management, total energy consumption in 2024 was 634.079 GJ (176,133 kWh of electricity), which is set as the baseline. Electricity consumption is used as the management indicator, with a management direction to reduce electricity usage by 0.1% by 2030.

2. Implementation and Progress
The Company’s GHG emissions mainly come from electricity usage and air-conditioning systems during operations. To gradually reduce emissions, the Company promotes measures including improving equipment energy efficiency, evaluating energy-saving equipment, and implementing daily energy conservation practices.

In 2025, Scope 1 and Scope 2 emissions increased by approximately 0.1% compared with 2024, mainly due to an increase in employee numbers. Relevant reduction measures will continue to be implemented and regularly reviewed.

Water Resource Management

The Company adopts 2024 as the baseline year and uses per-capita water consumption as the management indicator, with a management direction to reduce water consumption by 0.1% every three years. Water-saving awareness and daily conservation measures are promoted to improve water use efficiency.

Waste Management

The Company adopts 2024 as the baseline year and uses per-capita waste generation as the management indicator, with a management direction to reduce waste generation by 0.1% every three years. Measures such as waste sorting, reuse of waste paper, and the promotion of environmentally friendly tableware are implemented to enhance resource efficiency.