Interim report
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1 Stock Code:8046 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Consolidated Financial Statements With Independent Auditors’ Review Report For the Six Months Ended June 30, 2026 and 2025 Address: 7F., No. 390, Sec. 6, Nanjing E. Rd., Neihu Dist., Taipei City Telephone: (02)27122211 The independent auditors’ review r eport and the accompanying consolidated financial statements a re the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors’ review r eport and consolidated financial statements, the Chinese version shall prevail.
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2 Table of contents Contents Page 1. Cover Page 1 2. Table of Contents 2 3. Independent Auditors’ Review Report 3 4. Consolidated Balance Sheets 4 5. Consolidated Statements of Comprehensive Income 5 6. Consolidated Statements of Changes in Equity 6 7. Consolidated Statements of Cash Flows 7 8. Notes to the Consolidated Financial Statements (1) Company history 8 (2) Approval date and procedures of the consolidated financial statements 8 (3) New standards, amendments and interpretations adopted 8～10 (4) Summary of material accounting policies 10～11 (5) Significant accounting assumptions and judgments, and major sources of estimation uncertainty 11 (6) Explanation of significant accounts 11～31 (7) Related-party transactions 32～36 (8) Pledged assets 36 (9) Commitments and contingencies 36 (10) Losses Due to Major Disasters 37 (11) Subsequent Events 37 (12) Other 37 (13) Other disclosures (a) Information on significant transactions 38～39 (b) Information on investees 39 (c) Information on investment in mainland China 39 (14) Segment information 40
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3 Independent Auditors’ Review Report To the Board of Directors of Nan Ya Printed Circuit Board Corporation: Introduction We have reviewed the accompanying consolidated balance sheets of Nan Ya Printed Circuit Board Corporation and its subsidiaries a s of June 30, 2026 and 2025, and the related consolidated statements of comprehensive income for the three months and six months ended June 30, 2026 and 2025, as well as the changes in equity and cash flows for the six months ended June 30, 2026 and 2025, and notes to the consolidated financial statements, including a summary of significant accounting policies. Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 3 4, “I nterim Financial Reporting” endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China. Our responsibility is to express a conclusion on the consolidated financial statements based on our reviews. Scope of Review We conducted our reviews in accordance with the Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” of the Republic of China. A review of the consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing of the Republic of China and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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3-1 Conclusion Based on our reviews, nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of Nan Ya Printed Circuit Board Corporation and its subsidiaries as of June 30, 2026 and 2025, and of its consolidated financial performance for the three months and six months ended June 30, 2026 and 2025, as well as its consolidated cash flows for the six months ended June 30, 2026 and 2025 in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 3 4, “I nterim Financial Reporting” e ndorsed and issued into effect by the Financial Supervisory Commission of the Republic of China. The engagement partners on the reviews resulting in this independent auditors’ review report are Kuo, Hsin-Yi and Jhang, Jhao-Wun. KPMG Taipei, Taiwan (Republic of China) August 6, 2026 Notes to Readers The accompanying consolidated financial statements a re intended only to present the consolidated s tatement of financial position, financial performance and cash flows in accordance with the accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to review such consolidated financial statements are those generally accepted and applied in the Republic of China. The independent auditors’ review r eport and the accompanying consolidated financial statements a re the English translation of the Chinese version prepared and used in the Republic of China. If there is any conflict between, or any difference in the interpretation of the English and Chinese language independent auditors’ review r eport and consolidated financial statements, the Chinese version shall prevail.
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4 (English Translation of Consolidated Financial Statements Originally Issued in Chinese) NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Consolidated Balance Sheets June 30, 2026, December 31 and June 30, 2025 (Expressed in Thousands of New Taiwan Dollars) June 30, 2026 December 31, 2025 June 30, 2025 Assets Amount % Amount % Amount % Current assets: 1100 Cash and cash equivalents (note 6(a)) $ 10,383,363 17 8,589,500 14 7,133,991 12 1120 Current financial assets at fair value through other comprehensive income 163,282 - 116,844 - 104,411 - 1170 Notes and accounts receivable, net (notes 6(b) and (m)) 11,194,258 17 9,497,084 16 7,710,768 13 1180 Accounts receivable due from related parties (notes 6(b), (m) and 7) 92,945 - 55,211 - 50,850 - 1200 Other receivables (note 6(c)) 184,573 - 153,465 - 127,954 - 1210 Other receivables due from related parties (notes 6(c) and 7) 718,304 1 1,951 - 21,095 - 1310 Inventories (note 6(d)) 6,709,180 11 5,067,682 9 4,601,222 8 1470 Prepayments and other current assets 156,801 - 140,908 - 169,587 - Total current assets 29,602,706 46 23,622,645 39 19,919,878 33 Non-current assets: 1550 Investments accounted for using equity method (note 6(e)) 594,504 1 500,196 1 439,071 1 1600 Property, plant and equipment (note 6(f)) 33,208,512 51 35,373,336 58 36,821,468 62 1755 Right-of-use assets (notes 6(g) and 7) 1,115,196 2 1,240,265 2 1,361,896 3 1840 Deferred tax assets 311,375 - 461,063 - 584,441 1 1900 Other non-current assets 11,194 - 9,893 - 12,328 - Total non-current assets 35,240,781 54 37,584,753 61 39,219,204 67 Total assets $ 64,843,487 100 61,207,398 100 59,139,082 100 June 30, 2026 December 31, 2025 June 30, 2025 Liabilities and equity Amount % Amount % Amount % Current liabilities: 2130 Current contract liabilities (note 6(m)) $ 2,218,144 4 2,218,144 4 2,218,144 4 2170 Accounts payable 1,526,471 2 1,534,331 3 1,494,474 3 2180 Accounts payable to related parties (note 7) 221,357 - 176,544 - 249,566 - 2216 Dividends payable 1,292,331 2 - - 646,166 1 2219 Other payables 1,983,846 3 2,267,695 4 1,446,886 3 2220 Other payables to related parties (note 7) 115,461 - 98,392 - 44,558 - 2230 Current tax liabilities 828,513 1 480,409 1 34 - 2281 Current lease liabilities (notes 6(h) and (s)) 2,413 - - - 1,113 - 2282 Current lease liabilities, related parties (notes 6(h), (s) and 7) 212,018 - 248,048 - 263,822 - 2300 Other current liabilities 338,847 1 165,190 - 179,449 - Total current liabilities 8,739,401 13 7,188,753 12 6,544,212 11 Non-current liabilities: 2527 Non-current contract liabilities (note 6(m)) 2,187,986 4 3,297,058 6 4,406,130 8 2570 Deferred tax liabilities 2,717,026 5 2,535,447 4 2,891,361 5 2581 Non-current lease liabilities (notes 6(h) and (s)) 3,719 - - - - - 2582 Non-current lease liabilities, related parties (notes 6(h), (s) and 7) 890,801 1 986,579 2 1,091,920 2 2640 Net defined benefit liability, non-current 812,694 1 871,106 1 714,034 1 2645 Guarantee deposits received 230,966 - 205,561 - 181,698 - Total non-current liabilities 6,843,192 11 7,895,751 13 9,285,143 16 Total liabilities 15,582,593 24 15,084,504 25 15,829,355 27 Equity (note 6(k)): 3100 Ordinary shares 6,461,655 10 6,461,655 10 6,461,655 11 3200 Capital surplus 18,125,648 28 18,125,648 30 18,125,632 31 3310 Legal reserve 8,681,734 14 8,504,731 14 8,504,731 14 3320 Special reserve 775,802 1 324,428 - 324,428 - 3350 Unappropriated retained earnings 15,131,936 23 13,482,234 22 11,732,240 20 3400 Other equity interest 84,119 - (775,802) (1) (1,838,959) (3) Total equity 49,260,894 76 46,122,894 75 43,309,727 73 Total liabilities and equity $ 64,843,487 100 61,207,398 100 59,139,082 100 See accompanying notes to consolidated financial statements.
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5 (English Translation of Consolidated Financial Statements Originally Issued in Chinese) NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Consolidated Statements of Comprehensive Income For the three months and six months ended June 30, 2026 and 2025 (Expressed in Thousands of New Taiwan Dollars, Except for Earnings Per Share) For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Amount % Amount % Amount % Amount % 4000 Operating revenue (notes 6(m) and 7) $ 13,575,475 100 9,582,919 100 24,752,716 100 18,040,951 100 5000 Operating costs (notes 6(d), (f), (g), (h), (i), (n) and 7) 10,215,865 75 8,814,108 92 19,621,661 79 16,841,857 93 Gross profit from operations 3,359,610 25 768,811 8 5,131,055 21 1,199,094 7 Operating expenses (notes 6(f), (g), (h), (i), (n) and 7): 6100 Selling expenses 134,319 1 84,286 1 240,114 1 163,930 1 6200 Administrative expenses 325,923 3 318,446 3 639,336 3 635,994 4 6000 Total operating expenses 460,242 4 402,732 4 879,450 4 799,924 5 6900 Net operating income 2,899,368 21 366,079 4 4,251,605 17 399,170 2 Non-operating income and expenses (notes 6(e), (f), (h), (o) and 7): 7100 Interest income 44,309 1 50,572 - 81,189 - 99,012 - 7010 Other income 99,381 1 70,682 1 186,791 1 126,188 1 7020 Other gains and losses (77,193) (1) (702,708) (7) 34,717 - (584,677) (3) 7050 Finance costs (2,871) - (3,512) - (5,908) - (7,261) - 7060 Share of profit of associates accounted for using equity method 12,638 - (7,693) - 25,435 - (2,871) - Total non-operating income and expenses 76,264 1 (592,659) (6) 322,224 1 (369,609) (2) 7900 Profit (loss) before tax 2,975,632 22 (226,580) (2) 4,573,829 18 29,561 - 7950 Less: Tax expense (benefit) (note 6(j)) 713,848 5 (39,151) - 1,003,419 4 9,517 - 8200 Profit (loss) 2,261,784 17 (187,429) (2) 3,570,410 14 20,044 - 8300 Other comprehensive income (notes 6(e), (j) and (k)): 8310 Components of other comprehensive income that will not be reclassified to profit or loss 8316 Unrealized gains (losses) from investments in equity instruments measured at fair value through other comprehensive income 25,766 - (5,243) - 46,438 - (1,947) - 8320 Share of other comprehensive income of associates accounted for using equity method 70,986 1 502 - 82,140 - 1,453 - 8349 Less: income tax related to components of other comprehensive income that will not be reclassified to profit or loss - - - - - - - - Components of other comprehensive income that will not be reclassified to profit or loss 96,752 1 (4,741) - 128,578 - (494) - 8360 Components of other comprehensive income that will be reclassified to profit or loss 8361 Exchange differences on translation 244,735 2 (2,200,945) (23) 914,179 4 (1,892,546) (10) 8399 Less: income tax related to components of other comprehensive income that will be reclassified to profit or loss 48,947 1 (440,189) (5) 182,836 - (378,509) (2) Components of other comprehensive income that will be reclassified to profit or loss 195,788 1 (1,760,756) (18) 731,343 4 (1,514,037) (8) 8300 Other comprehensive income, net 292,540 2 (1,765,497) (18) 859,921 4 (1,514,531) (8) 8500 Total comprehensive income $ 2,554,324 19 (1,952,926) (20) 4,430,331 18 (1,494,487) (8) Earnings per share (note 6(l)) 9750 Basic earnings (loss) per share $ 3.50 (0.29) 5.53 0.03 9850 Diluted earnings (loss) per share $ 3.50 (0.29) 5.53 0.03 See accompanying notes to consolidated financial statements.
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6 (English Translation of Consolidated Financial Statements Originally Issued in Chinese) NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Consolidated Statements of Changes in Equity For the six months ended June 30, 2026 and 2025 (Expressed in Thousands of New Taiwan Dollars) Other equity interest Ordinary share Capital surplus Legal reserve Special reserve Unappropriated retained earnings Exchange differences on translation of foreign financial statements Unrealized gains (losses) on financial assets measured at fair value through other comprehensive income Total Total equity Balance at January 1, 2025 $ 6,461,655 18,125,632 8,473,910 1,112,574 11,601,037 (95,298) (229,130) (324,428) 45,450,380 Profit for the six months ended June 30, 2025 - - - - 20,044 - - - 20,044 Other comprehensive income for the six months ended June 30, 2025 - - - - - (1,514,037) (494) (1,514,531) (1,514,531) Total comprehensive income for the six months ended June 30, 2025 - - - - 20,044 (1,514,037) (494) (1,514,531) (1,494,487) Appropriation and allocation of earnings: Legal reserve appropriated - - 30,821 - (30,821) - - - - Reversal of special reserve - - - (788,146) 788,146 - - - - Cash dividends of ordinary share - - - - (646,166) - - - (646,166) Balance at June 30, 2025 $ 6,461,655 18,125,632 8,504,731 324,428 11,732,240 (1,609,335) (229,624) (1,838,959) 43,309,727 Balance at January 1, 2026 $ 6,461,655 18,125,648 8,504,731 324,428 13,482,234 (598,752) (177,050) (775,802) 46,122,894 Profit for the six months ended June 30, 2026 - - - - 3,570,410 - - - 3,570,410 Other comprehensive income for the six months ended June 30, 2026 - - - - - 731,343 128,578 859,921 859,921 Total comprehensive income for the six months ended June 30, 2026 - - - - 3,570,410 731,343 128,578 859,921 4,430,331 Appropriation and allocation of earnings: Legal reserve appropriated - - 177,003 - (177,003) - - - - Special reserve appropriated - - - 451,374 (451,374) - - - - Cash dividends of ordinary share - - - - (1,292,331) - - - (1,292,331) Balance at June 30, 2026 $ 6,461,655 18,125,648 8,681,734 775,802 15,131,936 132,591 (48,472) 84,119 49,260,894 See accompanying notes to consolidated financial statements.
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7 (English Translation of Consolidated Financial Statements Originally Issued in Chinese) NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Consolidated Statements of Cash Flows For the six months ended June 30, 2026 and 2025 (Expressed in Thousands of New Taiwan Dollars) For the six months ended June 30, 2026 2025 Cash flows from operating activities: Profit before tax $ 4,573,829 29,561 Adjustments: Adjustments to reconcile profit: Depreciation expense 3,581,794 3,373,987 Interest expense 5,908 7,261 Interest income (81,189) (99,012) Dividend income (1,498) - Share of (profit) loss of associates accounted for using equity method (25,435) 2,871 Losses on disposal of property, plant and equipment 37,468 6,154 Unrealized foreign exchange (gain) loss (75,998) 209,066 Total adjustments to reconcile profit 3,441,050 3,500,327 Changes in operating assets and liabilities: Changes in operating assets: Notes and accounts receivable (including related parties) (1,666,437) (972,449) Other receivables (including related parties) (13,495) (10,721) Inventories (1,643,629) (495,018) Prepayments (15,792) 101,951 Total changes in operating assets (3,339,353) (1,376,237) Changes in operating liabilities: Contract liabilities (1,109,072) (1,109,072) Accounts payable (including related parties) 33,478 226,524 Other payables (including related parties) (266,780) (703,714) Other current liabilities 173,657 24,778 Net defined benefit liabilities (58,412) (212,745) Total changes in operating liabilities (1,227,129) (1,774,229) Total changes in operating assets and liabilities (4,566,482) (3,150,466) Total adjustments (1,125,432) 349,861 Cash inflow generated from operations 3,448,397 379,422 Interest received 64,106 100,822 Interest paid (5,908) (7,261) Income taxes paid (509,664) (318,062) Net cash flows from operating activities 2,996,931 154,921 Cash flows used in investing activities: Acquisition of property, plant and equipment (773,519) (1,261,839) Proceeds from disposal of property, plant and equipment 5,609 6,213 Increase in other receivables due from related parties (701,154) - Decrease in other financial assets - 604,246 Increase in other non-current assets (1,301) (2,357) Net cash flows used in investing activities (1,470,365) (653,737) Cash flows used in financing activities: Increase in guarantee deposits received 24,933 1,876 Payment of lease liabilities (135,168) (132,464) Net cash flows used in financing activities (110,235) (130,588) Effect of exchange rate changes on cash and cash equivalents 377,532 (717,297) Net increase (decrease) in cash and cash equivalents 1,793,863 (1,346,701) Cash and cash equivalents at beginning of period 8,589,500 8,480,692 Cash and cash equivalents at end of period $ 10,383,363 7,133,991 See accompanying notes to consolidated financial statements.
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8 (English Translation of Consolidated Financial Statements Originally Issued in Chinese) NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to the Consolidated Financial Statements For the Six Months Ended June 30, 2026 and 2025 (Expressed in Thousands of New Taiwan Dollars, Unless Otherwise Specified) (1) Company history Nan Ya Printed Circuit Board Corporation “t he Company” was legally established with the approval by the Ministry of Economic Affairs on October 28, 1997, with registered address at 7F., No. 390, Sec. 6, Nanjing E. Rd., Neihu Dist., Taipei City, Taiwan. The Company and its subsidiaries “the Group” m ain operating activities are primarily in the manufacturing and selling of printed circuit boards. (2) Approval date and procedures of the consolidated financial statements The accompanying consolidated financial statements were approved and authorized for issuance by the Board of Directors on August 6, 2026. (3) New standards, amendments and interpretations adopted: (a) The impact of the IFRS Accounting Standards endorsed by the Financial Supervisory Commission, R.O.C. which have already been adopted. The Group h as initially adopted the f ollowing n ew amendments, which do not have a significant impact on its consolidated financial statements, from January 1, 2026: ● IFRS 17 “Insurance Contracts” and amendments to IFRS 17 “Insurance Contracts” ● Amendments to IFRS 9 and IFRS 7 “A mendments to the Classification and Measurement of Financial Instruments” ● Annual Improvements to IFRS Accounting Standards—Volume 11 ● Amendments to IFRS 9 and IFRS 7 “Contracts Referencing Nature-dependent Electricity” (b) The impact of IFRS Accounting Standards endorsed by the FSC but not yet effective The Group assesses that the adoption of the following new amendments, effective for annual period beginning on January 1, 2027, would not have a significant impact on its consolidated financial statements: ● IFRS 19 “Subsidiaries without Public Accountability: Disclosures” and amendments to IFRS 19 ● Amendments to IAS 21 “Translation to a Hyperinflationary Presentation Currency” (Continued)
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9 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements The Group expects to adopt the following new and amended standards, which effective for annual period beginning on January 1, 2028: (i) IFRS 18 “Presentation and Disclosure in Financial Statements” The new standard introduces three categories of income and expenses, two income statement subtotals and one single note on management performance measures. The three amendments, combined with enhanced guidance on how to disaggregate information, set the stage for better and more consistent information for users, and will affect all the entities. ● A more structured income statement: under current standards, companies use different formats to present their results, making it difficult for investors to compare financial performance across companies. The new standard promotes a more structured income statement, introducing a newly defined ‘operating profit’ subtotal and a requirement for all income and expenses to be allocated between three new distinct categories based on a company’s main business activities. ● Management performance measures (MPMs): the new standard introduces a definition for management performance measures, and requires companies to explain in a single note to the financial statements why the measure provides useful information, how it is calculated and reconcile it to an amount determined under IFRS Accounting Standards. ● Greater disaggregation of information: the new standard includes enhanced guidance on how companies group information in the financial statements. This includes guidance on whether information is included in the primary financial statements or is further disaggregated in the notes. The new standard introduces consequential amendments to IAS 7, which require to use the newly defined operating profit subtotal as the starting point for the statement of cash flows when presenting operating cash flows under the indirect method. The consequential amendments also provide specific guidance on the classification of interest and dividend cash flows. The Group i s evaluating the impact on its consolidated financial statements upon the initial adoption of the new standard. (ii) Amendments to IAS 28 “T he Fair Value Option for Investments in Associates and Joint Ventures” The Group does not expect the amendments to have a significant impact on its consolidated financial statements. (Continued)
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10 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (c) The impact of IFRS Accounting Standards issued by IASB but not yet endorsed by the FSC The Group d oes not expect the f ollowing n ew and amended standards, which have yet to be endorsed by the FSC, to have a significant impact on its consolidated financial statements: ● Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture” ● IFRS 20 “Regulatory Assets and Regulatory Liabilities” (4) Summary of material accounting policies (a) Statement of compliance The accompanying consolidated f inancial statements have been prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers (hereinafter referred to as "the Regulations") and IAS 34 “Interim Financial Reporting” which was endorsed by the FSC. These consolidated interim financial statements do not include all disclosures required for full annual consolidated financial statements under International Financial Reporting Standards, International Accounting Standards, IFRIC Interpretations and SIC Interpretations as endorsed by the FSC (hereinafter referred to as IFRS endorsed by the FSC). Except as described below, the significant accounting policies adopted in the accompanying consolidated financial statements are the same as those in the consolidated financial statements as of and for the year ended December 31, 2025. Please refer to note 4 of the consolidated financial statements as of and for the year ended December 31, 2025 relevant information. (b) Basis of consolidation (i) List of subsidiaries in the consolidated financial statements include: Percentage of ownership (%) Investor Name of subsidiary Business activity June 30, 2026 December 31, 2025 June 30, 2025 The Company NPUC Selling and other services %100 %100 %100 The Company NPHK Selling and investing in electronic products %100 %100 %100 NPHK NPKC Producing and selling PCB %100 %100 %100 (ii) Subsidiaries excluded from the consolidated financial statements: None. (c) Employee benefits The pension cost in the interim period was calculated and disclosed on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior fiscal year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. (Continued)
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11 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (d) Income taxes The income tax expenses have been prepared and disclosed in accordance with paragraph B12 of International Accounting Standards 34 “ Interim Financial Reporting”. Income tax expenses for the period are best estimated by multiplying the pre-tax income for the interim reporting period using the effective annual tax rate as forecasted by the management,and allocated to current and deferred taxes based on its proportionate size. Temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and their respective tax bases shall be measured based on the tax rates that have been enacted or substantively enacted at the time the asset or liability is recovered or settled, and should be recognized directly in equity or other comprehensive income as tax expense. (5) Significant accounting assumptions and judgments, and major sources of estimation uncertainty The preparation of the consolidated financial statements in conformity with the Regulations and IAS 34 “I nterim Financial Reporting” e ndorsed by the FSC requires management to make judgments, and estimates about the future, including climate-related risks and opportunities, that affect the application of the accounting policies and the reported amount of assets, liabilities, income and expenses. Actual results may differ from these estimates. The preparation of the consolidated interim financial statements, estimates and underlying assumptions are reviewed on an ongoing basis which are in conformity with the consolidated financial statements for the year ended December 31, 2025. For related information, please refer to note 5 of the consolidated financial statements for the year ended December 31, 2025. (6) Explanation of significant accounts Except as described below, the description of significant accounts in the accompanying consolidated financial statements is not materially different from those in the consolidated financial statements as of and for the year ended December 31, 2025. Please refer to note 6 of the consolidated financial statements as of and for the year ended December 31, 2025 for relevant information. (a) Cash and cash equivalents June 30, 2026 December 31, 2025 June 30, 2025 Cash on hand $ 1 2,212 11 Cash in banks 1,342,414 578,463 685,083 Time deposits 4,915,404 2,820,014 2,708,256 Cash equivalents 4,125,544 5,188,811 3,740,641 $ 10,383,363 8,589,500 7,133,991 Please refer to note 6(p) for the interest rate risk and sensitivity analysis of the consolidated financial assets and liabilities of the Group. (Continued)
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12 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (b) Notes and accounts receivables June 30, 2026 December 31, 2025 June 30, 2025 Notes receivable $ 19,673 40,574 12,472 Accounts receivable－non-related parties 11,197,589 9,479,514 7,721,300 Accounts receivable－related parties 92,945 55,211 50,850 Less: Loss allowance (23,004) (23,004) (23,004) $ 11,287,203 9,552,295 7,761,618 As of June 30, 2026, December 31 and June 30, 2025, the Group applies the simplified approach to provide for its expected credit losses, i.e. the use of lifetime expected loss provision for all receivables. To measure the expected credit losses, notes receivable and accounts receivable have been grouped based on shared credit risk characteristics and the days past due, as well as incorporated forward looking information. June 30, 2026 Notes and Accounts receivables gross carrying amount Weighted average loss rate Loss allowance provision Current $ 11,245,043 0.201% 22,605 Past due within 3 months 65,164 0.612% 399 $ 11,310,207 23,004 December 31, 2025 Notes and Accounts receivables gross carrying amount Weighted average loss rate Loss allowance provision Current $ 9,493,119 0.237% 22,464 Past due within 3 months 81,619 0.647% 528 Past due 3 to 6 months 561 2.139% 12 $ 9,575,299 23,004 (Continued)
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13 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2025 Notes and Accounts receivables gross carrying amount Weighted average loss rate Loss allowance provision Current $ 7,668,154 0.293% 22,449 Past due within 3 months 115,120 0.482% 555 Past due 3 to 6 months 1,348 0% - $ 7,784,622 23,004 The movements in the allowance for notes and accounts receivable were as follows: For the six months ended June 30, 2026 2025 Balance at the end of the period (i.e. balance at the beginning of the period) $ 23,004 23,004 As of June 30, 2026, December 31 a nd June 30, 2025, the Group d id not provide any notes and accounts receivable as collateral for its loans. (c) Other receivables June 30, 2026 December 31, 2025 June 30, 2025 Other receivables－loans to related parties $ 701,154 - - Other receivables－related parties 17,150 1,951 21,095 Tax refund receivable 128,561 111,642 98,438 Others 56,012 41,823 29,516 $ 902,877 155,416 149,049 For further credit risk information, please refers to note 6(p). (d) Inventories June 30, 2026 December 31, 2025 June 30, 2025 Finished goods $ 542,451 449,749 288,041 Work in process 3,852,542 2,839,577 2,794,631 Raw materials 1,862,778 1,337,943 1,073,433 Supplies 451,409 440,413 445,117 $ 6,709,180 5,067,682 4,601,222 (Continued)
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14 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements The details of costs of sales were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Inventory that has been sold $ 9,378,234 7,923,114 17,905,495 15,016,165 Reversal of inventory write- down (235) (304) (36,245) (697) Unapportioned manufacturing expenses 837,866 891,298 1,752,411 1,826,389 $ 10,215,865 8,814,108 19,621,661 16,841,857 For the six months ended June 30, 2026 and 2025, net realizable value of inventories has increased due to the increase in market price, the reversal of write-downs amounted to $36,245 a nd $697, respectively. As of June 30, 2026, December 31 and June 30, 2025, the Group did not provide any inventories as collateral for its loan. (e) Investments accounted for using the equity method The components of the investments accounted for using the equity method were as follows: June 30, 2026 December 31, 2025 June 30, 2025 Associates $ 594,504 500,196 439,071 The Group’s financial information on investments accounted for using the equity method that are individually insignificant was as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Attributable to the Group: Net income (loss) $ 12,638 (7,693) 25,435 (2,871) Other comprehensive income 70,986 502 82,140 1,453 Total comprehensive income $ 83,624 (7,191) 107,575 (1,418) As of June 30, 2026, December 31 and June 30, 2025, the Group did not provide any investments accounted for using the equity method as collateral for its loans. (Continued)
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15 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (f) Property, plant and equipment The cost and accumulated depreciation of the property, plant and equipment of the Group were as follows: Building Machinery and equipment Vehicles Miscellaneous equipment Unfinished construction and equipment pending acceptance Total Cost: Balance as of January 1, 2026 $ 4,691,161 73,187,134 22,620 8,819,463 1,254,566 87,974,944 Additions - 93,750 1,018 11,603 667,148 773,519 Disposals - (489,705) (69) (15,915) - (505,689) Reclassification 1,998 563,148 - 99,205 (664,351) - Effect of exchange rate changes 107,332 1,459,472 155 10,518 2,563 1,580,040 Balance as of June 30, 2026 $ 4,800,491 74,813,799 23,724 8,924,874 1,259,926 89,822,814 Balance as of January 1, 2025 $ 4,686,068 69,236,324 22,943 6,246,365 7,525,360 87,717,060 Additions - 142,790 882 15,650 1,102,517 1,261,839 Disposals - (657,437) (621) (20,003) - (678,061) Reclassification - 3,472,111 (524) 454,904 (3,926,491) - Effect of exchange rate changes (203,930) (2,660,747) (288) (19,748) (4,381) (2,889,094) Balance as of June 30, 2025 $ 4,482,138 69,533,041 22,392 6,677,168 4,697,005 85,411,744 Accumulated depreciation: Balance as of January 1, 2026 $ 3,361,289 44,861,076 14,701 4,364,542 - 52,601,608 Depreciation for the period 64,262 3,143,430 907 237,383 - 3,445,982 Disposals - (446,632) (69) (15,911) - (462,612) Reclassification - (407) - 407 - - Effect of exchange rate changes 81,973 937,882 111 9,358 - 1,029,324 Balance as of June 30, 2026 $ 3,507,524 48,495,349 15,650 4,595,779 - 56,614,302 Balance as of January 1, 2025 $ 3,263,791 40,403,704 13,942 4,044,931 - 47,726,368 Depreciation for the period 68,608 3,021,925 992 148,045 - 3,239,570 Disposals - (645,358) (621) (19,715) - (665,694) Reclassification - (43) (524) 567 - - Effect of exchange rate changes (150,131) (1,542,585) (210) (17,042) - (1,709,968) Balance as of June 30, 2025 $ 3,182,268 41,237,643 13,579 4,156,786 - 48,590,276 Carrying amounts: Balance as of June 30, 2026 $ 1,292,967 26,318,450 8,074 4,329,095 1,259,926 33,208,512 Balance as of December 31, 2025 $ 1,329,872 28,326,058 7,919 4,454,921 1,254,566 35,373,336 Balance as of June 30, 2025 $ 1,299,870 28,295,398 8,813 2,520,382 4,697,005 36,821,468 For gains and losses on disposals, please refer to note 6(o). As of June 30, 2026, December 31 and June 30, 2025, the Group did not provide any property, plant and equipment as collateral for its loans. (Continued)
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16 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (g) Right-of-use assets The Group leases assets including land and buildings, as recognized right-of-use assets. Information about leases for which the Group as a lessee was presented below: Land Buildings Total Cost: Balance as of January 1, 2026 $ 440,684 2,164,908 2,605,592 Additions 7,332 - 7,332 Change in an index of lease payment 2,160 - 2,160 Effect of exchange rate changes 1,619 - 1,619 Balance as of June 30, 2026 $ 451,795 2,164,908 2,616,703 Balance as of January 1, 2025 $ 429,889 2,178,168 2,608,057 Write-off - (24,582) (24,582) Change in an index of lease payment 11,499 - 11,499 Effect of exchange rate changes (3,075) - (3,075) Balance as of June 30, 2025 $ 438,313 2,153,586 2,591,899 Accumulated depreciation: Balance as of January 1, 2026 $ 313,413 1,051,914 1,365,327 Depreciation for the period 39,588 96,224 135,812 Effect of exchange rate changes 368 - 368 Balance as of June 30, 2026 $ 353,369 1,148,138 1,501,507 Balance as of January 1, 2025 $ 236,648 882,482 1,119,130 Depreciation for the period 38,277 96,140 134,417 Write-off - (22,931) (22,931) Effect of exchange rate changes (613) - (613) Balance as of June 30, 2025 $ 274,312 955,691 1,230,003 Carrying amount: Balance as of June 30, 2026 $ 98,426 1,016,770 1,115,196 Balance as of December 31, 2025 $ 127,271 1,112,994 1,240,265 Balance as of June 30, 2025 $ 164,001 1,197,895 1,361,896 (Continued)
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17 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (h) Lease liabilities The carrying amount of the lease liabilities was as follows: June 30, 2026 December 31, 2025 June 30, 2025 Current $ 214,431 248,048 264,935 Non-current $ 894,520 986,579 1,091,920 For the maturity analysis, please refer to note 6(p). The amounts recognized in profit or loss were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Interest on lease liabilities $ 2,871 3,512 5,908 7,190 Variable lease payment not included in the measurement of lease liabilities; expenses relating to short-term leases; expenses relating to leases of low-value assets $ 10,941 10,019 21,367 19,702 The amounts recognized in the statement of cash flows for the Group were as follows: For the six months ended June 30, 2026 2025 Total cash outflow for leases $ 162,443 159,356 (i) Real estate leases The Group leases land and buildings to be used for its office space and plants, which typically runs for a period of 2 to 10 years. (ii) Other leases The Group leases machinery and equipment with contract periods within a year. These leases are short-term leases or leases of low-value items. The Group has elected not to recognize its right-of-use assets and lease liabilities for these leases. (Continued)
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18 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (i) Employee benefits (i) Defined benefit plan Management believes that there was no material volatility of the market, no material reimbursement and settlement or other material one-time events since prior fiscal year. As a result, the pension cost in the accompanying interim consolidated financial statements was measured and disclosed according to the actuarial report as of December 31, 2025 and 2024. The pension expenses recorded were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Operating costs $ 3,790 4,368 7,567 8,735 Selling expenses 127 154 255 309 Administrative expenses 562 698 1,138 1,396 $ 4,479 5,220 8,960 10,440 (ii) Defined contribution plan The pension costs contributed to the related authority were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Operating costs $ 132,813 116,121 266,446 236,558 Selling expenses 2,145 1,938 4,229 4,004 Administrative expenses 7,708 7,357 15,436 15,072 $ 142,666 125,416 286,111 255,634 (j) Income tax (i) The details of income tax expense (benefit) were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Current income tax expense $ 708,833 3,229 939,472 30,594 Deferred income tax expence (benefit) 5,015 (42,380) 63,947 (21,077) Total income tax expense (benefit) $ 713,848 (39,151) 1,003,419 9,517 (Continued)
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19 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (ii) The details of income tax expense (benefit) under other comprehensive income were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Components of other comprehensive income that will be reclassified to profit or loss: Exchange differences on translation of foreign financial statements $ 48,947 (440,189) 182,836 (378,509) (iii) The Company’ s tax returns for the year through 2023 were assessed by the ROC tax authorities. (iv) The Group is subject to the global minimum top-up tax under Pillar Two tax legislation. During the year 2025, the Group’ s subsidiary operating in Hong Kong enacted and implemented income inclusion rules in accordance with Pillar Two requirements, with the domestic minimum top-up tax becoming effective on January 1 of the same year. Based on an analysis of Hong Kong’s tax regime and the applicable effective tax rates, the Group does not expect the top-up tax to have a material impact. The Group will continue to closely monitor and assess legislative developments in the jurisdictions where its subsidiaries operate. Any impact arising from the top-up tax will be recognized as current income tax expense, as appropriate. (k) Capital and other equity interest Except for those described below, there were no material changes in equity for the six months ended June 30, 2026 and 2025. Please refer to note 6(k) of the consolidated financial statements for the year ended December 31, 2025 for other relevant disclosures. (Continued)
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20 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (i) Capital surplus The components of capital surplus were as follows: June 30, 2026 December 31, 2025 June 30, 2025 Paid-in capital in excess of par value $ 17,874,841 17,874,841 17,874,841 Employee stock options 250,434 250,434 250,434 Others 373 373 357 $ 18,125,648 18,125,648 18,125,632 (ii) Retained earnings According to the rules of the Company’ s articles, any earnings of an annual final accounting shall first be used to pay income taxes and to offset accumulated losses. Thereafter, 10% of the remaining earnings shall be appropriated as legal reserve; however, this requirement shall not apply once the legal reserve has reached the amount of the paid-in capital. The Company may also appropriate a special reserve when necessary. If there are any remaining earnings for the year, together with unappropriated earnings accumulated from prior years, the Board of Directors shall prepare a proposal for the distribution of dividends. The distribution of cash dividends is authorized to be approved by a resolution adopted by a majority vote at a meeting attended by at least 2/3 of the directors, and shall be reported to the shareholders’ meeting thereafter; while the distribution of stock dividends shall be submitted to the shareholders’ meeting for approval. The Company adopts three kinds of dividend distribution policies, which are cash dividends, capitalization of earnings, and capital surplus. The net earnings after deducting the legal reserve and special reserve may first be distributed by way of cash dividends which shall be equal to at least fifty percent of the Company’s total dividend distribution every year. The capitalization of earnings and capital surplus shall not exceed fifty percent of the total dividends. Earnings distribution The 2025 and 2024 earnings distribution had been approved during the board meetings held on February 24, 2026 and February 27, 2025, respectively, as follows: 2025 2024 Dividends per share (NTD) Amount Dividends per share (NTD) Amount Dividends distributed to common shareholders: Cash $ 2.00 1,292,331 1.00 646,166 (Continued)
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21 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (iii) Other equity interest (net of tax) Exchange differences on translation of foreign financial statements Unrealized gains (losses) on financial assets at fair value through other comprehensive income Total Balances as of January 1, 2026 $ (598,752) (177,050) (775,802) Exchange differences on translation of foreign operations 731,343 - 731,343 Unrealized gains (losses) on financial assets at fair value through other comprehensive income - 46,438 46,438 Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income, associates accounted for using equity method - 82,140 82,140 Balances as of June 30, 2026 $ 132,591 (48,472) 84,119 Balances as of January 1, 2025 $ (95,298) (229,130) (324,428) Exchange differences on translation of foreign operations (1,514,037) - (1,514,037) Unrealized gains (losses) on financial assets at fair value through other comprehensive income - (1,947) (1,947) Unrealized gains (losses) from financial assets measured at fair value through other comprehensive income, associates accounted for using equity method - 1,453 1,453 Balances as of June 30, 2025 $ (1,609,335) (229,624) (1,838,959) (l) Earnings (loss) per share Calculation of earnings (loss) per share for the six months ended June 30, 2026 and 2025 was as follows: (i) Basic earnings (loss) per share 1) Net profit (loss) attributable to equity shareholders of the Company For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Net profit (loss) attributable to equity shareholders of the Company $ 2,261,784 (187,429) 3,570,410 20,044 (Continued)
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22 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements 2) Weighted average number of ordinary shares outstanding For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Weighted average number of ordinary shares outstanding (in thousands of shares) 646,166 646,166 646,166 646,166 (ii) Diluted earnings (loss) per share 1) Net profit (loss) attributable to equity shareholders of the Company (diluted) For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Net profit (loss) attributable to equity shareholders of the Company (diluted) $ 2,261,784 (187,429) 3,570,410 20,044 2) Weighted average number of ordinary shares outstanding (diluted) For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Weighted average number of ordinary shares outstanding (basic) (in thousands of shares) 646,166 646,166 646,166 646,166 Effects of dilutive potential ordinary shares Effects of employee stock compensation (in thousands of shares) 7 - 10 1 Weighted average number of ordinary shares outstanding (diluted) (in thousands of shares) 646,173 646,166 646,176 646,167 (Continued)
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23 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (m) Revenue from contracts with customers (i) Disaggregation of revenue For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Primary geographical markets: Taiwan $ 6,067,614 3,396,059 10,969,705 6,516,065 USA 563,674 535,271 1,096,164 1,052,895 Mainland China 3,940,831 3,458,880 7,453,994 6,911,194 Korea 1,718,837 531,700 2,767,819 1,021,681 Other countries 1,284,519 1,661,009 2,465,034 2,539,116 $ 13,575,475 9,582,919 24,752,716 18,040,951 Major products: Printed circuit board $ 13,199,004 9,335,875 24,082,577 17,579,737 Others 376,471 247,044 670,139 461,214 $ 13,575,475 9,582,919 $ 24,752,716 18,040,951 (ii) Contract balances June 30, 2026 December 31, 2025 June 30, 2025 Notes receivable $ 19,673 40,574 12,472 Accounts receivable－non-related parties 11,197,589 9,479,514 7,721,300 Accounts receivable－related parties 92,945 55,211 50,850 Less: Loss allowance (23,004) (23,004) (23,004) $ 11,287,203 9,552,295 7,761,618 June 30, 2026 December 31, 2025 June 30, 2025 Contract liabilities－unearned sales $ 4,406,130 5,515,202 6,624,274 June 30, 2026 December 31, 2025 June 30, 2025 Current $ 2,218,144 2,218,144 2,218,144 Non-current 2,187,986 3,297,058 4,406,130 $ 4,406,130 5,515,202 6,624,274 For details on notes and accounts receivable and allowance for impairment, please refer to note 6(b). (Continued)
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24 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements The contract liabilities primarily relate to the advance consideration received from customers, for which revenue will be recognized when products are delivered to customers. The amount of revenue recognized for the six months ended June 30, 2026 and 2025 that were included in the contract liability balance at the beginning of the period b oth amounted to $1,109,072. (n) Employee compensation On May 27, 2025, the Company resolved at the shareholders’ m eeting to amend its Articles of Incorporation. According to the amended Articles of Incorporation, if there is profit for the year, 0.05% to 0.5% of the profit before deducting employee compensation for the year should be set aside as employee compensation; among which, 0.03% to 0.3% of the profit before deducting employee compensation for the year should be set aside for salary adjustments or employee compensation for entry-level employees. When the Company incurs an accumulated deficit, the Company should reserve in advance to cover the accumulated deficit. Prior to the amendment, the Articles of Incorporation stipulated that if there is a profit for the year, the Company should set aside 0.05% to 0.5% of the pre-tax earnings before deducting the employees' remuneration for the year as employee compensation. However, if there are accumulated deficits, the Company should reserve an amount to cover such deficits. The estimated remunerations to employees amounted to $5,599, $(455), $8,802 and $58 for the three months and six months ended June 30, 2026 and 2025, respectively. These amounts were estimated using the Company's net income before tax before the remunerations to employees for each period, deducting the accumulated losses and then multiplying the remaining amount by the proposed percentage which is stated under the Company's Article of Incorporation. These remunerations were expensed under operating costs or expenses for the period. Related information would be available on the Market Observation Post System website. For the years ended December 31, 2025 and 2024, the remunerations to employees amount to $4,698 and $323, respectively, which were paid in cash. There was no difference from the actual distribution. Related information can be accessed from the Market Observation Post System website. (o) Non-operating income and expenses (i) Interest income The details of interest income were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Interest income from bank deposits $ 27,878 37,301 49,981 72,963 Other interest income 16,431 13,271 31,208 26,049 $ 44,309 50,572 81,189 99,012 (Continued)
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25 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (ii) Other income The details of other income were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Rental income $ 14,225 10,429 29,767 19,756 Dividend revenue 1,498 - 1,498 - Government grants 900 271 926 660 Others 82,758 59,982 154,600 105,772 $ 99,381 70,682 186,791 126,188 (iii) Other gains and losses The details of other gains and losses were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Losses on disposal of property, plant and equipment $ (38,226) (2,785) (37,468) (6,154) Net foreign exchange (losses) gains (37,781) (698,538) 74,096 (574,366) Others (1,186) (1,385) (1,911) (4,157) $ (77,193) (702,708) 34,717 (584,677) (iv) Finance costs The details of finance costs were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Interest expense $ 2,871 3,512 5,908 7,261 (Continued)
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26 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (p) Financial instruments Except for the contention mentioned below, there was no significant change with regard to the fair value and exposure risks of credit risk, liquidity risk and market risk on financial instruments. Please refer to note 6(p) of the consolidated financial statements for the year ended December 31, 2025 for the related information. (i) Liquidity risk The following table shows the remaining contractual maturities of financial liabilities, including estimated interest payments : Carrying amount Contractual cash flow Within 6 months 6-12 months 1-2 years 2-5 years Over 5 years June 30, 2026 Non-derivative financial liabilities Accounts payable (including related parties) $ 1,747,828 1,747,828 1,747,828 - - - - Dividends payable 1,292,331 1,292,331 1,292,331 - - - - Other payables (including related parties) 2,099,307 2,099,307 2,099,307 - - - - Lease liabilities (including current portion) 1,108,951 1,139,077 121,860 102,478 204,955 608,566 101,218 $ 6,248,417 6,278,543 5,261,326 102,478 204,955 608,566 101,218 December 31, 2025 Non-derivative financial liabilities Accounts payable (including related parties) $ 1,710,875 1,710,875 1,710,875 - - - - Other payables (including related parties) 2,366,087 2,366,087 2,366,087 - - - - Lease liabilities (including current portion) 1,234,627 1,270,398 138,980 120,058 202,272 606,816 202,272 $ 5,311,589 5,347,360 4,215,942 120,058 202,272 606,816 202,272 June 30, 2025 Non-derivative financial liabilities Accounts payable (including related parties) $ 1,744,040 1,744,040 1,744,040 - - - - Dividends payable 646,166 646,166 646,166 - - - - Other payables (including related parties) 1,491,444 1,491,444 1,491,444 - - - - Lease liabilities (including current portion) 1,356,855 1,398,808 139,169 138,051 219,391 601,465 300,732 $ 5,238,505 5,280,458 4,020,819 138,051 219,391 601,465 300,732 It is not expected that the cash flows included in the maturity analysis could occur significantly earlier, or at significantly different amounts. (Continued)
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27 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (ii) Currency risk 1) Exposure to foreign currency risk The Group’s significant exposure to foreign currency risk was as follows: June 30, 2026 Foreign currency Exchange rate New Taiwan Dollars Financial assets Monetary items USD $ 317,544 31.8370 10,109,635 EUR 1,363 36.3727 49,573 JPY 67,507 0.1967 13,279 CNY 502 4.6744 2,347 Financial liabilities Monetary items USD 9,410 31.8370 299,573 JPY 583,131 0.1967 114,702 December 31, 2025 Foreign currency Exchange rate New Taiwan Dollars Financial assets Monetary items USD $ 272,067 31.4380 8,553,229 EUR 741 36.6957 27,195 JPY 86,905 0.1997 17,355 CNY 167 4.4727 746 Financial liabilities Monetary items USD 8,791 31.4380 276,379 JPY 516,066 0.1997 103,058 (Continued)
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28 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements June 30, 2025 Foreign currency Exchange rate New Taiwan Dollars Financial assets Monetary items USD $ 248,514 29.9020 7,431,052 EUR 499 34.0964 17,025 JPY 35,463 0.2011 7,132 CNY 3 4.1770 12 Financial liabilities Monetary items USD 6,148 29.9020 183,847 JPY 660,612 0.2011 132,849 2) Sensitivity analysis The Group’s exposure to foreign currency risk arises from the foreign currency exchange fluctuations on cash and cash equivalents, accounts receivable and other receivables, loans, accounts payable and other payables which are denominated in foreign currencies. A 1% depreciation or appreciation of the NTD against the USD, EUR, JPY and CNY as of June 30, 2026 and 2025 would have increased or decreased the net income before tax by $97,606 and $71,385 for the six months ended June 30, 2026 and 2025, respectively. The analysis is performed on the same basis for both periods. 3) Foreign exchange gain and loss on monetary items Due to the variety of functional currencies, the Group disclosed its aggregated foreign exchange gains (losses); the Group’s f oreign exchange gains, including realized and unrealized, for the six months ended June 30, 2026 and 2025 w ere the net exchange gains (losses) of $74,096 and $(574,366), respectively. (iii) Interest rate analysis The Group’s exposure to interest rate risk arising from financial assets and liabilities is described in the liquidity risk section of this note. The following sensitivity analysis is based on the risk exposure to interest rates of the derivative and non-derivative financial instruments on the reporting date. For floating rate instruments, the sensitivity analysis assumes the liabilities bearing variable interest rates are outstanding for the whole year. A 1% increase or decrease in interest rate is assessed by management to be a reasonably possible change in interest rate. If the interest rates increase or decrease by 1% (with all the other factors remain constant) for the six months ended June 30, 2026 and 2025, no significant impact on the Group’ s profit would occur. (Continued)
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29 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (iv) Fair value of information 1) Fair value of financial instruments The carrying amount of the Group’s financial assets and liabilities is reasonably close to the fair value, and lease liabilities, disclosure of fair value information is not required: June 30, 2026 Carrying Fair Value Amount Level 1 Level 2 Level 3 Total Financial assets at fair value through other comprehensive income Domestic listed stocks $ 163,282 163,282 - - 163,282 Financial assets measured by amortized cost Cash and cash equivalents 10,383,363 - - - - Notes and accounts receivable, net (including related parties) 11,287,203 - - - - Other receivables (including related parties) 774,316 - - - - Total $ 22,608,164 163,282 - - 163,282 Financial liabilities measured by amortized cost Accounts payable (including related parties) $ 1,747,828 - - - - Dividends payable 1,292,331 - - - - Other payables (including related parties) 2,099,307 - - - - Lease liabilities (including current portion) 1,108,951 - - - - Total $ 6,248,417 - - - - December 31, 2025 Carrying Fair Value Amount Level 1 Level 2 Level 3 Total Financial assets at fair value through other comprehensive income Domestic listed stocks $ 116,844 116,844 - - 116,844 Financial assets measured by amortized cost Cash and cash equivalents 8,589,500 - - - - Notes and accounts receivable, net (including related parties) 9,552,295 - - - - Other receivables (including related parties) 43,774 - - - - Total $ 18,302,413 116,844 - - 116,844 (Continued)
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30 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements December 31, 2025 Carrying Fair Value Amount Level 1 Level 2 Level 3 Total Financial liabilities measured by amortized cost Accounts payable (including related parties) $ 1,710,875 - - - - Other payables (including related parties) 2,366,087 - - - - Lease liabilities (including current portion) 1,234,627 - - - - Total $ 5,311,589 - - - - June 30, 2025 Fair Value Carrying Amount Level 1 Level 2 Level 3 Total Financial assets at fair value through other comprehensive income Domestic listed stocks $ 104,411 104,411 - - 104,411 Financial assets measured by amortized cost Cash and cash equivalents 7,133,991 - - - - Notes and accounts receivable, net (including related parties) 7,761,618 - - - - Other receivables (including related parties) 50,611 - - - - Total $ 15,050,631 104,411 - - 104,411 Financial liabilities measured by amortized cost Accounts payable (including related parties) $ 1,744,040 - - - - Dividends payable 646,166 - - - - Other payables (including related parties) 1,491,444 - - - - Lease liabilities (including current portion) 1,356,855 - - - - Total $ 5,238,505 - - - - (Continued)
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31 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (q) Financial risk management There were no significant changes in the Group's financial risk management objective and policy since December 31, 2025. Please refer to the detailed disclosure on financial risk management in note 6(q) of the consolidated financial statements for the year ended December 31, 2025. (r) Capital management The objectives, policies and processes of capital management of the Group h as been applied consistently with those described in the consolidated financial statements for the year ended December 31, 2025. Please refer to note 6(r) of the consolidated financial statements as of and for the year ended December 31, 2025, for the detailed disclosure on capital management. (s) Investing and financing activities not affecting current cash flow The Group’ s investing and financing activities which did not affect the current cash flow for the six months ended June 30, 2026 and 2025 were as follows: (i) For right-of-use assets under leases, please refer to note 6(g). (ii) Reconciliation of liabilities arising from financing activities were as follows: Non-cash changes January 1, 2026 Cash flows Acquisition Changes in lease payments June 30, 2026 Lease liabilities (including current portion) $ 1,234,627 (135,168) 9,492 - 1,108,951 Non-cash changes January 1, 2025 Cash flows Acquisition Changes in lease payments June 30, 2025 Lease liabilities (including current portion) $ 1,479,471 (132,464) 11,499 (1,651) 1,356,855 (Continued)
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32 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (7) Related-party transactions (a) Parent company and ultimate controlling party Nan Ya Plastics Corporation is both the parent company and the ultimate controlling party of the Group. It owns 61.36% of all shares outstanding of the Company, and has issued the consolidated financial statements available for public use. (b) Names and relationship with related parties The followings are entities that have had transactions with the Group during the periods covered in the consolidated financial statements. Name of related party Relationship with the Group Nan Ya Plastics Corporation (NYPC) The parent company Formosa Advanced Technologies Co., Ltd. (FATC) The Group’s associates Nan Ya Electronic Materials (Kunshan) Co., Ltd. (NEMK) The Group’s parent company is the ultimate controlling parent of the company Nan Ya Electric (Nantong) Co., Ltd. (NENC) The Group’s parent company is the ultimate controlling parent of the company Formosa Plastics Corporation (FPC) The Group’s parent company is the company’s board of director Formosa Biomedical Technology Corporation The Group’s parent company is a board of director of the company Wellink Technology Co., Ltd. (WTC) The Group’s parent company is the ultimate controlling parent of the company PFG Fiber Glass (Kunshan) Co., Ltd. (PFG) The Group’s parent company is the ultimate controlling parent of the company Nan Ya Draw-Textured Yarn (Kun Shan) Co., Ltd. (NDKC) The Group’s parent company is the ultimate controlling parent of the company (Continued)
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33 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (c) Significant related-party transactions (i) Operating revenues Significant sales to related parties were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Associates $ 354,841 117,072 625,072 282,285 Other related parties - 288 151 499 $ 354,841 117,360 625,223 282,784 The sales price from related parties is not significantly different from non-related general parties. The normal credit term with the companies above is collection on open account 70 days. There is no collateral received among related parties accounts receivable and there is no need to estimate loss allowance. (ii) Receivables from related parties The balances of accounts receivable from related parties were as follows: Account Relationship June 30, 2026 December 31, 2025 June 30, 2025 Accounts receivable due from related parties Associates $ 92,945 55,128 50,737 Accounts receivable due from related parties Other related parties - 83 113 $ 92,945 55,211 50,850 (iii) Purchases from related parties Significant purchases from related parties were as follows: For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 The parent company $ 529,221 433,105 956,806 852,027 Other related parties NEMK 225,182 222,347 403,663 364,157 WTC - 33,472 31,199 67,164 Others 42,773 35,571 76,652 74,600 $ 797,176 724,495 1,468,320 1,357,948 (Continued)
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34 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements The purchase price from related parties is not significantly different from non-related general parties. The normal credit term with the related parties above is collected on open account 30 days, on open account 60 days, on open account 90 days and on the day following the day of approving payment, respectively. (iv) Payables to related parties The details of accounts payable to related parties were as follows: Account Relationship June 30, 2026 December 31, 2025 June 30, 2025 Accounts payable to related parties The parent company $ 114,976 100,434 141,456 Accounts payable to related parties Other related parties NEMK 93,925 43,797 82,257 Accounts payable to related parties WTC - 22,553 15,120 Accounts payable to related parties Others 12,456 9,760 10,733 $ 221,357 176,544 249,566 (v) Property transaction The Group purchased fixed assets from other related party, Nan Ya Draw- Textured Yarn (Kun Shan) Co., Ltd., with the acquisition price of $270, which had been fully paid for the six months ended June 30, 2026. The Group p urchased fixed assets from the parent company, with the acquisition price of $111,160 and $332,948 f or the six months ended June 30, 2025 and for the y ear ended December 31, 2025, respectively. As of June 30, 2026, December 31 and June 30, 2025, the Group still had the unpaid payables of $66,590, $66,590 and $22,232, respectively, accounted for as other payables to related parties. (vi) Loans to related parties Other receivables due from related parties June 30, 2026 December 31, 2025 June 30, 2025 Other related parties－PFG $ 701,154 - - Range of interest rates 2.10% - - The Group’s loans to related parties were unsecured. There are no provisions for doubtful debt required after the management’s assessment. (Continued)
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35 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (vii) Dividends Other receivables due from related parties June 30, 2026 December 31, 2025 June 30, 2025 Associates－FATC $ 13,267 - 19,237 Other related parties 1,498 - - $ 14,765 - 19,237 (viii) Lease of property, plant and equipment 1) The lease revenue of the Group f rom leasing its property, plant and equipment to its related parties, accounted for as other income, were as follows: Lease revenue For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 The parent company $ 3,202 3,173 6,405 6,346 The rentals charged to related parties are determined based on the local market prices and monthly rentals, depending on the contract. As of June 30, 2026, December 31 and June 30, 2025, all rentals have been collected by the Group. 2) The rental expenses of the Group's property, plant and equipment leased from its related parties were as follows: The Group entered into different lease agreements with its parent company for its Taipei office, as well as its factories and employee dormitories, both located at Luchu Dist., Taoyuan City and Shulin Dist., New Taipei City, with monthly rental fees based on the local market prices within their respective vicinities. For the three months and six months ended June 30, 2026 and 2025, the above rentals amounting to $10,327, $8,998, $19,738 and $17,622, respectively, were recognized as expenses. For the three months and six months ended June 30, 2026 and 2025, the amount of $2,836, $3,506, $5,848 and $7,175 was recognized as interest expense. As of June 30, 2026, December 31 and June 30, 2025 the balance of lease liabilities amounting to $1,102,819, $1,234,627 a nd $1,355,742 respectively. (Continued)
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36 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (ix) Others The Group bought utilities such as steam, water and electricity from other related parties-Nan Ya Electronic Materials (Kunshan) Co., Ltd. a mounting to$64,961, $65,182, $152,652 a nd $172,226, for the three months and six months ended June 30, 2026 and 2025, respectively. As of June 30, 2026, December 31 a nd June 30, 2025, the Group s till had unpaid payables accounted for as other payables to related parties amounting to $48,871, $31,802 and $22,326, respectively. For the three months and six months ended June 30, 2026 and 2025, the Group provides sewage treatment service to Nan Ya Electronic Materials (Kunshan) Co., Ltd. and receives $6,183, $5,576, $11,847 a nd $10,181, respectively. As of June 30, 2026, December 31 a nd June 30, 2025, the Group still had uncollected receivables accounted for as other receivables due from related parties amounting to $2,385, $1,951 and $1,858, respectively. (d) Key management personnel compensation Key management personnel compensation comprised For the three months ended June 30, For the six months ended June 30, 2026 2025 2026 2025 Short-term employee benefits $ 9,590 6,573 15,883 12,979 (8) Pledged assets: None (9) Commitments and contingencies (a) The outstanding letters of credit for the importation of raw materials by the Group were as follows: June 30, 2026 December 31, 2025 June 30, 2025 Outstanding letters of credit for the importation of raw materials $ - 26,565 - (b) The endorsements by the bank were as follows: June 30, 2026 December 31, 2025 June 30, 2025 The guarantee for customs $ 43,000 43,000 26,000 The guarantee for letters of credit $ 20,520 20,520 39,500 (Continued)
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37 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (10) Losses Due to Major Disasters: None (11) Subsequent Events: None (12) Other (a) A summary of current-period employee benefits, and depreciation by function, was as follows: For the three months ended June 30, 2026 For the three months ended June 30, 2025 Operating costs Operating expenses Total Operating costs Operating expenses Total Employee benefits Salaries 2,122,435 199,369 2,321,804 1,735,618 176,498 1,912,116 Labor and health insurance 171,894 15,006 186,900 147,820 14,367 162,187 Pension expenses 136,603 10,542 147,145 120,489 10,147 130,636 Remuneration of directors - 1,715 1,715 - 1,600 1,600 Other personnel expenses 53,429 4,363 57,792 54,623 4,416 59,039 Depreciation expenses 1,772,839 6,085 1,778,924 1,685,249 6,492 1,691,741 For the six months ended June 30, 2026 For the six months ended June 30, 2025 Operating costs Operating expenses Total Operating costs Operating expenses Total Employee benefits Salaries 3,998,363 385,296 4,383,659 3,333,552 356,903 3,690,455 Labor and health insurance 338,740 29,511 368,251 298,200 29,225 327,425 Pension expenses 274,013 21,058 295,071 245,293 20,781 266,074 Remuneration of directors - 3,205 3,205 - 3,100 3,100 Other personnel expenses 107,181 8,720 115,901 110,131 9,018 119,149 Depreciation expenses 3,569,600 12,194 3,581,794 3,360,840 13,147 3,373,987 (b) The seasonality of operation The operation of the Group is not influenced by seasonality and periodicity. (Continued)
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38 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (13) Other disclosures (a) Information on significant transactions The following is the information on significant transactions required by the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” for the Group: (i) Loans to other parties: (in thousands of New Taiwan Dollars) Highest Collateral Number Name of lender Name of borrower Account name Related party balance of financing to other parties during the period Ending balance Actual usage amount Range of interest rates during the period Purposes of fund financing for the borrower (Note 1) Transaction amount for business between two parties Reasons for short-term financing Loss Allowance Item Value Individual funding loan limits Maximum limit of fund financing 1 NPKC PFG Other receivables due from related parties Yes 701,154 701,154 701,154 2.10% 2 - Operating capital - None - 4,349,123 (Note 2) 8,698,246 (Note 3) Note 1: 1. With business contact 2. Necessary for short-term financing Note 2: The amount of financing to related parties or parties with business contact is subjected to a limit, which is 50% of the net value. To other counterparties, the limit is 20% of the net value. Note 3: The amount of financing to others is subjected to a limit, which is 100% of the net value. To those without business contact but in need of fund, the limit is 40% of the net value. (ii) Guarantees and endorsements for other parties: None (iii) Information regarding material securities held at the reporting date (subsidiaries, associates and joint ventures not included) : None (iv) Related-party transactions for purchases and sales with amounts exceeding the lower of $100 million or 20% of the capital stock: (in thousands of New Taiwan Dollars) Transaction details Transactions with terms different from others Notes/Accounts receivable (payable) Name of company Related party Nature of relationship Purchase/ (Sale) Amount Percentage of total purchases/(sales) Payment terms Unit price Payment terms Ending balance Percentage of total notes/accounts receivable (payable) Note The Company NYPC Parent company Purchase 948,934 %12.19 O/A 30 days - - (112,065) (8.40)% - The Company NPKC Subsidiary of the Company Purchase 2,570,632 %33.01 O/A 30 days - - (454,181) (34.06)% Note The Company FATC Associates (sale) (237,552) %(1.31) O/A 70 days - - 21,721 0.26% - NPKC The Company Parent company (sale) (2,570,632) %(27.71) O/A 30 days - - 454,181 13.01% Note NPKC FATC Associates (sale) (387,520) %(4.18) O/A 70 days - - 71,224 2.04% - NPKC NEMK Other related parties Purchase 403,663 %7.76 O/A 60 days - - (93,925) (10.69)% - Note: The transactions listed in the left have been written off during the preparation of the consolidated financial statements. (v) Receivables from related parties with amounts exceeding the lower of $100 million or 20% of the capital stock: (in thousands of New Taiwan Dollars) Name of Nature of Turnover Overdue Amounts received in Loss company Counter-party relationship Ending balance rate Amount Action taken subsequent period Allowance NPKC The Company (Note 1) Parent company 454,181 11.43 - 454,181 - NPKC PFG Other related parties 701,154 (Note 2) - - - Note 1 : The transactions listed in the left have been written off during the preparation of the consolidated financial statements. Note 2 : The turnover rate of other receivables from related parties cannot be calculated. (Continued)
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39 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (vi) Business relationships and significant intercompany transactions: (in thousands of New Taiwan Dollars) Nature of Intercompany transactions No. Name of company Name of counter-party relationship Account name Amount Trading terms Percentage of the consolidated net revenue or total assets 1 NPKC The Company 2 Sales 2,570,632 O/A 30 days 10.39% 1 NPKC The Company 2 Accounts receivable due from related parties 454,181 O/A 30 days 0.70% Note 1: Numbers are filled in as follows 1. 0 represents the parent company 2. Subsidiaries are numbered from 1 Note 2: Classifications of relation with counterparty are listed as follows: 1. Parent to subsidiary 2. Subsidiary to parent 3. Between subsidiaries Note 3: Only data related to sales and accounts receivable of all the intercompany transactions and business contact are disclosed. The related purchase and accounts payable are not stated. Note 4:The transactions listed above have been written off during the preparation of the consolidated financial statements. (b) Information on investees The following is the information on investees for the six months ended June 30, 2026 (excluding information on investees in Mainland China): (in thousands of shares and New Taiwan Dollars) Main Original investment amount Balance as of June 30, 2026 Net income Share of Name of investor Name of investee Location businesses and products June 30, 2026 December 31, 2025 Shares (in thousands) Percentage of ownership Carrying amount (losses) of investee profits/(losses) of investee Note The Company NPHK HK Business of electronic products 8,595,674 8,595,674 2,152,020 %100.00 21,544,200 740,481 740,481 Note1 The Company NPUC USA Customer sales promotion 3,479 3,479 1,000 %100.00 24,712 970 970 Note1 The Company FATC TW Assembling testing and producing modules for IC 472,968 472,968 13,267 %3.00 594,504 855,354 25,435 Note2 Note1: The transactions listed in the left have been written off during the preparation of the consolidated financial statements. Note2: Investee company accounted for using equity method. (c) Information on investment in mainland China (i) The names of investees in Mainland China, the main businesses and products, and other information: (in thousands of New Taiwan Dollars) Main Total Accumulated outflow of Investment flows Accumulated outflow of Net Accumulated Name of investee businesses and products amount of paid-in capital Method of investment investment from Taiwan as of January 1, 2026 Outflow Inflow investment from Taiwan as of June 30, 2026 income (losses) of the investee Percentage of ownership Investment income (losses) Carrying amount remittance of earnings in current period NPKC Production and marketing of PCBs 8,592,495 (Note 1) 8,592,495 - - 8,592,495 740,263 100.00% 740,263 (Note 2) 21,527,968 4,063,822 Note 1: NPKC in Mainland China is invested through a company established in a third region. Note 2: Investment income or loss is recognized according to the financial statements reviewed by the CPA of the Taiwanese parent company. Note3: The transaction listed above has been written off during the preparation of the consolidated financial statements. (ii) Limitation on investment in Mainland China: (in thousands of New Taiwan Dollars) Accumulated Investment in Mainland China as of June 30, 2026 Investment Amounts Authorized by Investment Commission, MOEA Upper Limit on Investment (Note) 8,592,495 8,592,495 - Note: The Industrial Development Bureau of the MOEA issued a letter to the Company stating that it qualifies under Section 12 of the Statute for Upgrading Industries. (iii) Significant transactions: Please refer to “Information on significant transactions” for direct or indirect significant transactions (written off during the preparation of the consolidated financial statements), between the Company and its investees in Mainland China for the six months ended June 30, 2026. (Continued)
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40 NAN YA PRINTED CIRCUIT BOARD CORPORATION AND SUBSIDIARIES Notes to Consolidated Financial Statements (14) Segment information: The information and reconciliation of operating segments of the Group are as follows: For the three months ended June 30, 2026 Domestic American Asian Adjustments and elimination Total Revenue: From external clients $ 9,808,163 - 3,767,312 - 13,575,475 Intersegments 38,389 8,978 1,310,246 (1,357,613) - Total revenue $ 9,846,552 8,978 5,077,558 (1,357,613) 13,575,475 Income/Loss of reportable segments $ 2,793,839 1,242 726,561 (546,010) 2,975,632 For the three months ended June 30, 2025 Domestic American Asian Adjustments and elimination Total Revenue: From external clients $ 6,991,632 - 2,591,287 - 9,582,919 Intersegments 2,768 8,329 1,029,952 (1,041,049) - Total revenue $ 6,994,400 8,329 3,621,239 (1,041,049) 9,582,919 Income/Loss of reportable segments $ (226,915) 1,143 (130,877) 130,069 (226,580) For the six months ended June 30, 2026 Domestic American Asian Adjustments and elimination Total Revenue: From external clients $ 18,045,869 - 6,706,847 - 24,752,716 Intersegments 44,299 17,601 2,570,632 (2,632,532) - Total revenue $ 18,090,168 17,601 9,277,479 (2,632,532) 24,752,716 Income/Loss of reportable segments $ 4,392,004 1,341 921,934 (741,450) 4,573,829 For the six months ended June 30, 2025 Domestic American Asian Adjustments and elimination Total Revenue: From external clients $ 13,407,490 - 4,633,461 - 18,040,951 Intersegments 3,892 16,064 2,076,277 (2,096,233) - Total revenue $ 13,411,382 16,064 6,709,738 (2,096,233) 18,040,951 Income/Loss of reportable segments $ 29,129 1,425 (515,245) 514,252 29,561 Domestic American Asian Adjustments and elimination Total Assets of reportable segments June 30, 2026 $ 63,421,191 24,712 23,532,920 (22,135,336) 64,843,487 December 31, 2025 $ 60,209,509 23,649 21,562,121 (20,587,881) 61,207,398 June 30, 2025 $ 58,128,883 21,353 21,792,613 (20,803,767) 59,139,082 Liabilities of reportable segments June 30, 2026 $ 14,160,297 - 1,911,650 (489,354) 15,582,593 December 31, 2025 $ 14,086,615 211 1,595,207 (597,529) 15,084,504 June 30, 2025 $ 14,819,156 35 1,351,955 (341,791) 15,829,355