Employees are the most valuable assets of a company. Guiding and supporting employees in managing stress, relieving pressure, and improving their health is just as important as achieving performance goals. In its commitment to employee wellbeing and a healthy workforce, the headquarters and Kaohsiung Branch participated in the 2025 Outstanding Healthy Workplace Evaluation. Based on the systematic PDCA cycle for workplace health promotion, the Company emphasized senior management support, a healthy work environment, and alignment with ESG corporate social responsibility. These efforts demonstrated tangible achievements in its health promotion initiatives and resulted in recognition from the evaluation committee and the receipt of the award. In addition, both the headquarters and Kaohsiung Branch continued to receive the "Health Promotion Label Certification" from the Health Promotion Administration. The headquarters also received the "iSports Enterprise Certificate" from the Sports Administration, Ministry of Education in 2023. These recognitions demonstrate the Company's commitment to and ongoing investment in health promotion and the development of a sports-friendly culture.

In today's high-performance and profit-driven workplace, the goal of an organization is to enhance employee performance, job satisfaction, and organizational commitment, while reducing turnover intention, in order to achieve the ultimate vision of sustainable development.

For employees traveling abroad on business, occupational health nurses provide predeparture health education, emphasizing the importance of hygiene awareness and necessary vaccinations in high-risk areas. They also announce up-to-date information on disease risks such as COVID-19, malaria, tuberculosis, and HIV/AIDS. Additionally, thoughtful epidemic prevention kits are provided to employees for overseas business trips. In 2025, the number of overseas business travel health education sessions conducted for employees was 589 at the headquarters, 85 at the Hsinchu branch, and 140 at the Kaohsiung branch.

Chroma conducts regular health checkups and management for new employees, current employees, and special operations employees (ionizing radiation operations, lead operations, methylene diphenyl diisocyanate, chromic acid, indium). All related expenses are fully covered by the Company. In 2025, the total cost of health examinations for current employees was approximately NTD 4.8 million.

All employees receive a regular health examination every two years, while employees aged 65 and above undergo the examination once a year. This standard exceeds the legally required frequency and is provided to employees who have been with the Company for more than one year. In addition to the items required by law, the health examination includes additional items jointly determined by the on-site occupational physician and occupational health nurse, such as ultrasound and bone density tests, providing employees with more comprehensive health care benefits. Both the frequency and scope of the examinations exceed legal requirements, and the completion rate among eligible employees reached 100%. Based on physical and health examination results, health risks are classified into levels, with corresponding health management measures provided according to each risk category.

To protect employee privacy, physical copies of health examination records are stored in locked cabinets inside the physician consultation room. Electronic records are kept in a nurse-exclusive encrypted folder, with access rights restricted solely to the occupational health nurse.

In conjunction with the regular health examinations for on-duty employees, Chroma implements a Health Protection Program that includes the prevention of overload-induced cardiovascular and cerebrovascular diseases, as well as ergonomics-related hazards. The program also involves conducting suitability assessments for middle-aged and older employees through interviews. Based on the assessment results, appropriate health guidance is provided by onsite occupational physicians or occupational health nurses via consultations or educational emails. Depending on the risk evaluation, recommendations may include medical referrals, psychological counseling, or adjustments to job assignments. The Health Protection Program is also regularly promoted through educational training sessions.

To enhance workplace safety and help employees clearly identify AED locations and master AED operation skills, both the headquarters and the Hsinchu Branch obtained the Safe Place Certification.

The headquarters organized CPR+AED training sessions, achieving a completion rate of 82.35%, with a total of 1,199 employees participating.

Providing employees with a safe and healthy working environment is one of Chroma's most fundamental responsibilities as a corporate citizen. The Company systematically promotes occupational safety and health management in accordance with the P-D-C-A cycle of the Occupational Safety and Health Management System across the headquarters (including Huaya Plant), the Hsinchu Branch, and the Kaohsiung Branch. In 2023, the Company successfully obtained ISO 45001:2018 certification for its Occupational Safety and Health Management System, and in 2025, an external audit confirmed the effective operation of the system, thereby maintaining the validity of the certification. The scope of the system covers: all employees, as well as non-employees whose work is under the Company's control (including contractors).

Each plant has established a dedicated Occupational Safety and Health (OSH) unit that reports directly to the highestlevel supervisor of the site. Professional personnel are employed to plan, implement, supervise, and audit safety and health management tasks. In accordance with local regulations, each plant has also formed an Occupational Safety and Health Committee composed of both labor and management representatives. The committee convenes regularly to review, coordinate, and make recommendations on OSH matters, as well as to evaluate the performance indicators of each unit, thereby enhancing both workplace and environmental safety. The Safety & Health Center and production units have established standard operating procedures for workplace safety and health management. Regular education and training courses are held, along with simulations and drills for the environment, workplace, equipment, and chemical management, to ensure employee safety and health.

Chroma places great importance on ensuring the safety and health of its workers' operating environments, upholding a spirit of proactive prevention. In 2025, the Company advanced digital transformation across all plant sites by implementing a systematic, comprehensive risk assessment to identify any regulatory conflicts among occupational safety, environmental protection, human resources, and facility management units. Simultaneously, a complete inventory of chemicals used across all plants was verified and established to identify substances hazardous to health. This enabled the Company to determine which items require workplace environment monitoring, are classified as hazardous chemicals, or fall under priority management substances, thereby allowing for corresponding response measures and regulatory reporting and control.

Personnel from the Safety & Health Center and the OSH promotion teams of each unit conduct a comprehensive hazard identification and risk assessment annually, in accordance with the "Regulations for Hazard Identification and Risk Assessment in Occupational Safety and Health Management." This process covers all personnel working under the Company's control (including the Company's employees, contractors, and visitors). Based on the assessment results, a tiered management approach is adopted, with priority given to implementing control measures for risks deemed unacceptable. Employees may also proactively report identified workplace hazards to the Safety & Health Center via email or phone. Through joint efforts between labor and management, the Company continues to pursue the goal of zero accidents and zero harm.

Chroma complies with the Occupational Safety and Health Education and Training Regulations and related requirements to ensure that every worker is familiar with relevant laws and the Company's safety and health management mechanisms. New employees receive occupational safety and health training upon hiring, and posttraining assessments are conducted to evaluate learning outcomes. For existing employees, the Company also holds safety and health training courses on an irregular basis to continuously instill fundamental safety concepts and encourage practical application in daily work. In addition, all regular occupational safety and health training sessions are conducted during working hours. Employees are not subject to any disadvantage, such as pay cuts, salary deductions, or leave deductions, for attending these trainings. In 2025, the total number of participants reached 2,734, with a cumulative total of 4,589 training hours completed by all workers.

In addition, Chroma regards contractors as important work partners. While contractor management is complex, it is an indispensable part of operations. To ensure the safety of contractor personnel, two key aspects must be addressed: controlling personnel access to the plant and addressing the potential lack of safety awareness among contractors, who are not Company employees. In addition to daily toolbox safety briefings, first-time contractors receive hazard communication training conducted by the Safety & Health Center. Annual contractor training sessions are also held to ensure that all contractors understand the plant's safety regulations.

For situations where multiple contractors are working simultaneously at the same time and location, Chroma not only establishes a coordination organization to facilitate communication and cooperation among the parties involved, but also informs contractor supervisors of recent violations and non-compliant cases identified during the quarter, serving as a warning and reminder to all. In addition to various inspection procedures, the Safety & Health Center and the project management units conduct an annual contractor evaluation at the end of each year. Contractors are categorized based on multiple evaluation criteria, and those who fail the assessment are recommended for replacement or discontinuation of cooperation.

To reach a consensus on the environmental safety and health management system and the Company's various management mechanisms, and to establish commitment and effective two-way communication channels between internal employees and external related parties regarding environmental safety and health management, the "Consultation and Communication Management Procedure" has been established. Workers shall be consulted whenever there are changes to safety and health conditions in any workplace. The consultation process shall be documented, such as: meeting notices or minutes, and relevant stakeholders shall be informed.

Employees are Chroma's most valuable assets, and health and safety are their most important foundations. To ensure that employees work in a healthy and safe environment and to implement the Company's occupational safety and health policies, Chroma has established the Occupational Safety and Health Committee. The committee comprises 39 members from the headquarters (including Huaya Plant), Hsinchu Branch, and Kaohsiung Branch. It is composed of occupational safety and health personnel, relevant department supervisors, supervisory and directing staff, medical personnel providing worker health services, worker representatives, and engineering and technical personnel related to occupational safety and health. Among them, 17 are worker representatives, accounting for 44% of the committee, which exceeds the legally required minimum of one-third.

The committee convenes once every three months and provides recommendations on the following items:

1. Occupational safety and health policy.

2. Occupational safety and health management plan.
3. Safety, health education and training implementation plan.
4. The working environment monitoring plan, monitoring results and measures taken.
5. Health management, occupational disease prevention and health promotion matters.
6. Various safety and health proposals.
7. Automatic inspection and safety and health audits of business units.
8. Preventive measures for machinery, equipment or raw materials, material hazards.
9. Occupational disaster investigation report.
10. Check the performance of on-site safety and health management.
11. Taking care of the business safety and health management.
12. Other matters related to occupational safety and health management.

In 2025, the committee members proposed a total of 3 discussion items, all of which were completed within the year.