The Company has established and, as appropriate, timely revised the "Code of Ethical Conduct", " Ethical Corporate Management Best Practice Principles," and "Procedures for Ethical Management and Guidelines for Conduct" approved by the Board of Directors in accordance with regulatory directives from supervisory authorities, which provide high ethical standards for all employees and are disclosed in the Company’s official website in both Chinese and English. In Company management and employee work behavior, it is most important for the Board of Directors and management to adopt the highest standards of integrity and ethics, prohibit bribery, corruption, deception and any other form of improper behavior, and require every employee to perform integrity policy. Anti-corruption and integrity management practices with business partners. Among them, the " Procedures for Ethical Management and Guidelines for Conduct " were newly formulated in 2024 to specifically standardize matters that the Company's personnel should pay attention to when executing business. Its main content coverage is detailed in the anti-corruption and integrity management education and training courses held at the Staff Meeting in 2024.

In order to prevent any unethical conduct, employees must disclose any conduct that has or may have the potential to undermine the Principles, such as an actual or potential conflict of interest. Key employees and senior management must periodically declare their compliance with these Principles. The Company requires all customers, suppliers and partners to declare in writing that they will not engage in any fraudulent or induced unethical conduct in their business dealings with the Company or with management and employees. In addition, the Company also stipulates Article 11 of the Labor code the relevant penalties for violations of ethical management. If an employee commits fraud, embezzlement of public funds, bribes or commissions, the Company may terminate the employment relationship without notice and may claim damages according to law, and in serious cases, they may be dismissed from office.

Directors, managers, employees, appointees, and actual controllers of the Company should fulfill their duty of care as good managers, supervise the Company to prevent dishonest behavior, and continuously review and improve the effectiveness of its implementation to ensure the implementation of the integrity management policy. To strengthen the management of integrity management, the Executive Office under the Sustainable Development Committee is responsible for formulating and supervising the implementation of the integrity management policy and prevention plan, mainly handling the following matters, and regularly (at least once a year) reporting the results of operations to the board of directors, assisting the board of directors in evaluating whether the company's established integrity management prevention measures are effectively operating. On January 13, 2025, the Board of Directors completed the report on the implementation of integrity management for the year 2024. To promote the code of conduct for integrity to all employees, the concept of integrity and honesty is conveyed to colleagues and partners through advocacy, communication, and training courses from time to time, jointly implementing the principles of integrity management.

In order to promote the ethical code of conduct to all employees, Weikeng communicates the concepts of honesty and ethics to colleagues and partners through advocacy, communication, and training courses from time to time, so as to jointly implement the principles of ethical management.

Ethical corporate management principles:

The following acts may not be committed

• Offering and accepting bribes;
• Making illegal political contributions;
• Improper charitable donations or sponsorships;
• Offering or accepting unreasonable gifts, hospitality or other improper benefits.
• Infringement of trade secrets, trademarks, patents, copyrights and other intellectual property rights;
• Engaging in unfair competitive practices;
• The purchase, provision or sale of products and services that directly or indirectly harm the rights, health and safety of consumers or other stakeholders.

Prevention Advocacy and Training

Publicize anti-corruption and ethical management with the Board of Directors, managers, and all employees:

Implementation Situation for the Year 2024:

• Based on duties and responsibilities, the Sustainable Development Committee is the supervisory unit that oversees the formulation of the Company’s objectives, strategies and implementation plans for the Company’s ethical management. An Executive Office and a Corporate Governance Group has been set up under the Committee, responsible for the implementation and promotion of corporate governance and ethical management. The members of the Corporate Governance Group are part of the Company’s Chairman’s Office and President’s Office. Relevant implementation matters are reported to the Sustainability Committee and the Board of Directors on a quarterly basis (in principle). An "Annual Summary Report" shall be prepared and submitted by the end of January of the following year.
• The Company conducts regular education on ethical practices, code of ethical conduct, conflict of interest avoidance, and all other related topics by senior management and the legal supervisor at monthly operation meetings and quarterly all staff meetings to strengthen ethics and self-discipline.
• Within one week of arrival, 100% of new employees will receive reminders from legal and personnel units, including key reminders related to ethical management and ethical behavior rules.
• Monthly operation meetings are held that require participants to communicate our ethical corporate management requirements to all business partners. In addition, every business contract contains ethics-related clauses. If these clauses are violated, the Company may terminate its business partnership at any time.

Participation of Directors and Corporate Governance Officers in Ethical Corporate Management-Related Courses in 2024

Anti-Corruption and Ethical Corporate Management Education and Training Courses in 2024~2025

Anti-corruption and ethical corporate management practices with business partners

The Company complies with the Company Act, the Securities and Exchange Act, the Business Entity Accounting Act, the Political Donations Act, the Act to Implement United Nations convention against corruption, the Government Procurement Act, the Act on Recusal of Public Servants Due to conflicts of Interest, and other regulations regarding the ethical management of TWSE-listed companies. Furthermore, we have established a code of conduct for Suppliers and a Whistle-blowing System to conduct pre-trade due diligence with upstream and downstream companies and request them to issue integrity commitments according with their actual situations to minimize risks as much as possible. The Company also provides an internal audit supervisor and legal supervisor hotline to receive and submit information regarding conflicts of interest.

Anti-corruption-related contract specifications for the Company and non-vendor suppliers, vendors, customers, etc. are as follows:

1. By the end of December,2024, a total of 87 non-vendor suppliers of the Company had signed the Company's Letter of Undertaking for compliance with Responsible Business Alliance (RBA).
   Gist of the content: the Company reiterates the importance of honesty and integrity in business cooperation between the two parties. Weikeng firmly prohibits any corruption and/or bribery activities, and will not condone the acceptance or giving of any gift, gratuity, or entertainment that may be considered a bribe with equal regard to each item of its business and of its third-party manufacturers. We have also expressly requested employees thereof (including their family members, relatives, and friends) not to accept such gifts, gratuities, or entertainment.
2. By the end of December,2024, a total of 33 vendors had signed distribution contracts with the Company that encompasses anti-corruption/anti-bribery and other similar clauses. Its content also requires both parties to prohibit any dishonest behavior such as bribery during business cooperation.
3. By the end of December,2024, the Company had signed with a total of 310 copies regarding ethical commitments and other similar ethical requirements contracts with customers. Their content also requires both parties to prohibit any dishonest behavior such as bribery during business cooperation.

As of the end of December 2024, the Company had no corruption incidents.

Integrity Audit System

The Company has established accounting and internal control systems to ensure honest operations. The internal audit supervisor conducts relevant risk assessments based on possible dishonest business practices, includes these items in the annual audit plan for review, and reports the following audit results to the Audit Committee and the Board of Directors:

• A spot check of the accounting books found no external accounts or secret accounts.
• No directors, managers or employees have been found to have committed the following illegal acts:
  1. Offer or accept improper benefits.
  2. Providing illegal political contributions.
  3. Improper charitable donations or sponsorships.
  4. Conflict of interest with the position occurs.
  5. Violate confidentiality requirements for confidential and commercially sensitive information obtained in business.
  6. Transactions with suppliers, customers and business dealings involving dishonest conduct.
• The company attaches great importance to integrity in its transactions with the original agent, other suppliers and customers other than the original agent. After random inspection of the relevant signed integrity commitment letters and supplier code of conduct and review of the current situation, no illegal violations of the commitment were found.
• So far, no accountant has been entrusted to verify the situation.
• As of the end of December 2024, the Company had no corruption incidents.

Optimal Whistleblowing Mechanism

The Company has established internal and external whistleblower reporting hotlines so that relevant personnel can report to the Company's designated internal auditors and legal personnel to investigate any ethical violations.

Internal whistleblowing mechanism:

• The Company has an internal audit office and a legal unit with a reporting line and e-mail to establish a whistleblower reporting channel. Employees and related personnel can report improper business practices. After a confidential investigation, anyone who violates operational integrity rules will be punished according to the Company's personnel regulations related to incentives and penalties. Legal action will also be taken in the event of illegal conduct.
• The Company has established standard operating procedures (SOPs) authorized by the Chairman's Office and implemented by the internal audit office and the legal unit. These SOPs can be used for any confidential investigation of such cases.
• The Company takes whistleblower protection seriously because its core purpose is to protect diligent employees trying to identify potential wrongdoing from unlawful retaliation. The Company has a whistleblower protection hotline. If necessary, both senior management and the Board of Directors can directly review and determine the appropriate action to respond to the retaliation.

External whistleblowing mechanism:

We provide a whistleblowing hotline on the Company's official website:

• whistleblower@weikeng.com.tw
  Whistleblower email: whistleblower@weikeng.com.tw (This email will automatically forward the letter to the Audit Supervisor and the Head of the Legal Office.)
• Whistleblower hotline: +886-2-26590202, extension 531 the head of the Audit Office or extension 533 for the head of Legal Office.