At Chroma, employees are regarded as valuable assets of the Company. In alignment with the protection of human rights under the Constitution and the principles of the Act of Gender Equality in Employment, we are committed to providing a diverse, inclusive, and equal opportunity recruitment process. No employee or job applicant shall be subject to discriminatory treatment in language, attitude, or behavior on the basis of gender, race, socioeconomic status, age, marital or family status, language, religion, political affiliation, nationality, physical appearance, or physical or mental disability.

Chroma is committed to hiring and retaining outstanding management talent. The senior management team comprises executives at the level of Divisional Vice President (equivalent) and above, including Divisional Vice Presidents, BU Presidents, Senior Vice Presidents of Centers, and the CEO of the Company. All members of the senior management team are citizens of the ROC. There were 61 senior management personnel, accounting for 2.76% of the total workforce, of which 6.56% were female.

Chroma's workforce reflects a high degree of diversity, with employees from the ROC, the Philippines, Vietnam, Malaysia, the Netherlands, Belize, India, People's Republic of China, and Honduras. This demonstrates Chroma's commitment to diversified employment. All foreign employees are entitled to the same benefits as local employees, with no differences in treatment based on nationality. In addition, Chroma actively supports government policies that promote employment opportunities for persons with disabilities and is committed to fostering an innovative and inclusive workplace. In 2025, the Company hired 11 employees with disabilities and assigned them to appropriate departments where they could fully utilize their strengths and contribute to society. We continue to evaluate and assess positions that might be suitable for applicants with disabilities to provide more employment opportunities for the disabled.

Chroma actively recruits new employees, and the selection process strictly complies with the Employment Service Act. Recruitment is conducted through fair and open channels, with evaluations based on professional competence and individual suitability. No candidate is subject to discrimination based on race, gender, nationality, religion, political affiliation, sexual orientation, or age.

Chroma is committed to cultivating outstanding talent. In 2025, the Company hired 435 new employees, representing a new hire rate of 19.7%. By bringing in young and capable talent, Chroma aims to enhance overall operational efficiency and corporate image, thereby driving higher profitability and long-term sustainable development.

Note 1: The total number of employees for the year is the same as the year-end headcount.
Note 2: "New employees" refer to individuals excluding those reinstated after unpaid leave; "Employees who left" do not include those on unpaid leave.

To ensure a continuous influx of new talent while considering external factors such as economic cycles, a healthy turnover rate typically falls between 5% and 10%. Over the past three years, Chroma's annual employee turnover rate has consistently remained within the healthy range and has shown a declining trend. This reflects the Company's ongoing efforts in talent retention. Reducing employee turnover continues to be one of our key annual objectives. A lower turnover rate not only reduces training expenses, unnecessary employee turnover, severance costs, and other intangible HR expenses, but also enhances overall organizational human resource efficiency. This, in turn, contributes to greater shareholder value and fosters a work environment where employees can fully realize their potential. The Company is committed to ensuring employees receive adequate advance notice in the event of mass layoffs or adjustments shifts due to operational changes, as required by law.

Note 1:New employment rate = (Total number of new employees, excluding reinstatements/Total number of employees for the year) × 100%.
Note 2 Turnover rate = (Total number of employees who left, excluding those on unpaid leave, minus foreign employees whose contracts ended and fixed-term employees)/Total number of employees for the year × 100%.

Chroma values placing the right talent in the right position and facilitates this through a wellestablished internal transfer system and process that enables employees to be reassigned to roles that best fit their capabilities. In 2025, a total of 219 employees were reassigned through internal transfers. Over the past three years, internal transfers totaled 533.

Number of Transfers:

Chroma strictly complies with the laws and regulations of all countries where it operates, and respects and supports internationally recognized human rights standards and principles, including the International Bill of Human Rights, the Universal Declaration of Human Rights, the Ten Principles of the United Nations Global Compact, and the International Labour Organization's Declaration of Fundamental Principles and Rights at Work. We are committed to treating all employees, contract and temporary staff, interns, and others with dignity and respect. This Human Rights Policy applies to Chroma Group and its investee companies. We are dedicated to reducing human rights risks and minimizing the impact of human rights incidents through our efforts and appropriate remedial measures, while fostering a responsible environment for our employees, suppliers, partners, and the communities in which we operate.

In 2023, we established key human rights issue management practices. A comprehensive process was adopted to ensure full compliance with Chroma's Human Rights Policy. The Company's ESG Office is responsible for human rights-related matters and reports annually to the Board of Directors on the implementation status of the Human Rights Policy and the status of human rights issue management. The Human Resources Department assists each operating site with the day-to-day implementation and routine monitoring of human rights practices. Data are compiled and submitted to the ESG Office every six months, while any exceptional incidents are immediately reported to the ESG Office. We continuously promote human rights awareness and provide related training to all employees and business partners. In 2025, a total of 98 new employees received human rights training, accounting for 22.52% of all new hires.

Key Human Rights Issues

• Prohibition of child labor
• Prohibition of employment discrimination
• Maternity protection

Management Approach

• Clearly stipulates the prohibition of child labor in the Company's internal policies
• Ensures no employment of child labor through recruitment and onboarding procedures across its three sites in Taiwan
• Assists employees with disabilities in job placement and establishes accessible facilities and environments
• Implements a maternity protection program and establishes corresponding protective measures

Key Human Rights Issues

• Working Hours, Wages and Benefits

Management Approach

• Promote a culture of reasonable working hours and statutory overtime limits
• Establish guidelines for managing excessive workloads
• Implement system and measures for abnormal working hour alert throughout the entire corporation
• Implement a supervisor care program
• Conduct ad-hoc audits on excessive overtime and establish a comprehensive overtime pay calculation and payment system to ensure all employees receive overtime pay in accordance with relevant labor laws and regulations.

Key Human Rights Issues

• Anti-discrimination and anti-harassment
• Humane treatment
• Equal pay for equal work

Management Approach

• Implement the "Workplace Misconduct Prevention Program"
• Conduct regular training on the prevention of workplace misconduct
• Establish the "Sexual Harassment Prevention, Complaint, and Disciplinary Measures"
• Ensure that employee compensation and benefits are not affected by gender or ethnicity
• Organize seminars or internal campaigns to promote gender and ethnic equality

Key Human Rights Issues

• Protection of freedom of association and collective bargaining rights

Management Approach

• Regularly convene labor-management meetings
• Establish multiple grievance channels and a safe, retaliation-free mechanism to protect whistleblowers
• Offer a variety of activities to promote work-life balance for employees
• Formulate club management guidelines and provide subsidies to encourage employee participation in club activities

In 2025, Chroma conducted its first human rights due diligence survey, covering both regular and non-regular employees within its operations. The survey was conducted in June 2025 via an online questionnaire, targeting employees who had completed their probation period, as well as regular and senior employees. A total of 1,977 questionnaires were distributed (1,647 to local employees and 330 to foreign employees), and 1,646 valid responses were collected, representing an 83% response rate.

This is Chroma's first human rights due diligence survey. The survey achieved an overall response rate of 86%, reflecting employees' trust in the company and their strong interest in human rights issues and the survey itself. The analysis results show that the Company has long promoted a "people-oriented" mindset, which has been embedded in its corporate culture. Moving forward, the Company will continue to raise awareness of human rights risks, diversity and inclusion, strengthen relevant communication efforts, and enhance the implementation of human rights protection and employee safety management.

Chroma fulfills its corporate social responsibility by respecting human rights, establishing a human rights policy and management framework to demonstrate its commitment to human rights protection. Through regular human rights due diligence surveys, the Company identifies potential labor rights issues in its value chain, evaluates and identifies adverse impacts on human rights and the environment, and proactively proposes improvement measures for significant human rights issues. By monitoring and tracking progress, the Company reviews and verifies the effectiveness of these measures and its human rights governance practices. The due diligence results and the effectiveness of improvements are standardized, and open communication channels with stakeholders are established. The Company continues to strengthen its human rights management mechanism to ensure more effective implementation of human rights protection practices.

Chroma has designed a human rights due diligence questionnaire based on international human rights standards and the Company's Human Rights and Employee Policy. The questionnaire covers 11 aspects of human rights risks, including diversity and inclusion; anti-discrimination and antiharassment; working hours, wages and benefits; equal pay for equal work; free choice of employment and prohibition of forced labor; prohibition of child labor; humane treatment; protection of freedom of association and collective bargaining rights; occupational health and safety; employee training and career development; and ethics. Subsequently, the due diligence investigation will be conducted once every two years.

Through the human rights due diligence, Chroma identified key human rights issues of concern to employees and proposed corresponding mitigation measures and implementation results, as follows:

Chroma values employee development and regards talent cultivation and growth as a key competitive advantage. Accordingly, the Company has established a comprehensive education and training system, along with development programs aimed at enhancing employees' professional expertise, management capabilities, and personal growth. Chroma has established a comprehensive education and training system and formulated the "Education and Training Management Procedure." Each year, training courses are introduced based on the training blueprint, and training plans are developed according to the needs of each department, with the goal of continuously enhancing employees' professional competencies. Improvements are made based on this system to continuously enhance employees' professional competencies.

In addition to implementing a career level framework to strengthen dual career paths for both professional and managerial roles, Chroma has diversified the execution of training programs to ensure that specialists across various fields receive more comprehensive and effective development resources.

Chroma holds the same high standards for the quality of its training programs as it does for its products. The Company consistently follows the planning, design, implementation, review, and outcome evaluation processes defined by the Workforce Development Agency's Talent Quality-management System (TTQS) to ensure the reliability and accuracy of its training procedures. In 2024, Chroma received the TTQS Evaluation Bronze Award. In 2025, the Company continued to adopt this framework to enhance and sustain the quality of its talent development management.

Chroma conducts an annual performance evaluation for all employees through the Management by Objectives (MBO) system to implement effective performance management. Evaluations are carried out through a fair and reasonable performance appraisal process. The MBO system is used to assess employees' performance during their tenure and serves as the basis for job assignments, promotions, salary adjustments, and training and development, ultimately enhancing overall performance and supporting the achievement of the Company's operational goals.

In addition, considering that it is difficult to quantify work objectives for direct personnel and front-line administrative staff, Chroma has retained a parallel job performance evaluation system based on specific assessment items. The key evaluation criteria include work quality, work efficiency, work competency, and service attitude.

The results of the performance management system are reflected in the promotion management system and the reward and remuneration systems, ensuring that performance evaluations are effectively applied in human resource decisions. With the exception of business unit managers and above, all local employees are required to undergo performance evaluation upon completion of their three-month probationary period. In 2025, 1,685 employees underwent performance evaluation and 89.38% underwent objective-oriented performance evaluation and 10.62% underwent job performance evaluation.

Note 1: Job Performance Evaluation: Applicable to employees under career levels C0, E0, or W1 to W4, as well as new employees of other career levels who joined the Company between July and September of the evaluation year.
Note 2: Objective-oriented performance evaluation: Others.

Chroma's operating sites include the headquarters (which comprises the Huaya Plant), the Hsinchu Branch, and the Kaohsiung Branch. Employee compensation is determined by the Human Resources unit based on salary benchmarks that take into account industry standards, the Company's financial condition, and organizational structure. Total compensation is further adjusted based on each employee's professional competencies, job responsibilities, performance, and the achievement of Company operational goals. New employees are not subject to any differences in compensation based on gender, race, political affiliation, beliefs, religion, sexual orientation, or marital status. Overall compensation is determined based on the employee's position, responsibilities, performance, and demonstrated capabilities, and is aligned with the Company's internal "Diverse Salary Scale". Chroma ensures that all employees are compensated at levels exceeding the statutory minimum wage requirements.

At Chroma, the average salary ratio between male and female employees across all career levels and operating locations is close to 1:1. However, due to the nature of the industry, which is heavily focused on R&D and technology, a higher proportion of R&D and technical positions are held by male employees, while female employees are more often engaged in administrative roles. As a result, even when position levels are the same, differences in salary structure may lead to slight variations in the overall male-to-female pay ratio. The basic salary data for 2025 is as follows:

Note 1: Employees assigned overseas are included in the headcount of the headquarters based on their labor and health insurance registration)
Note 2: In 2025, the annual total compensation of the highest-paid individual at Chroma was 43.55 times the median annual total compensation of all other employees in the organization.
Note 3: In 2025, the ratio of the annual total compensation of the highest-paid individual at Chroma to the median annual total compensation of all other employees (excluding the highest-paid individual) increased by 33.22% compared with 2024.

Chroma embraces the philosophy of "treating employees as family" and places great importance on ensuring their care and well-being within the organization. We aim to help employees maintain a healthy work-life balance and have implemented the following measures to reduce unnecessary overtime:
1. The internal system automatically sends individual email and message reminders at the end of the workday.
2. Two hours after the end of the workday, the office air conditioning is automatically turned off to further remind employees to finish their overtime work.

The Company's welfare system provides comprehensive support across all aspects of employees' daily lives, including food, clothing, housing, transportation, education, and recreation, enabling them to focus on their work without concern. In addition, we make use of various communication channels to better understand employees' needs and continuously improve our welfare measures. We have also established a variety of leisure, medical, and health facilities and services at our plants to help employees feel secure and focused at work. With the goal of "working healthily and living happily," we are committed to comprehensive employee care, hoping that our colleagues can maintain a balance between their hard work and a healthy, fulfilling family life. In addition to providing labor and health insurance, maternity subsidies, parental leave without pay, and pension contributions under both the new and old systems in accordance with legal requirements, Chroma also offers comprehensive group insurance coverage for all employees. Furthermore, we provide leave benefits that exceed the requirements of the Labor Standards Act, including one day of birthday leave and five days of paid sick leave annually. These benefits are designed to ensure employees' well-being, allowing them to work and live safely while also having sufficient time to rest and recharge. In addition, employees are encouraged to utilize their annual leave, with unit supervisors monitoring leave usage. The Company also reminds employees to take their annual leave through the internal system in the fourth quarter of each year.

Note 1: Reinstatement rate = (Number of employees actually reinstated after unpaid parental leave in 2025 / Number of employees to be reinstated after unpaid parental leave in 2025) x 100%
Note 2: Retention rate = (Number of employees who returned from parental leave and remained employed for at least 12 months / Number of employees who returned from parental leave in 2024 and remained employed for at least 12 months) x 100%