Interim report
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REVIEW REPORT SEPTEMBER 30, 2025 AND 2024 -------------------------------------------------------------------------------------------------------------------------------------------------------- For the convenience of readers and for information purposes only, the auditors’ report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions, the Chinese-language auditors’ report and financial statements shall prevail. ~1~
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INDEPENDENT AUDITORS’ REVIEW REPORT TRANSLATED FROM CHINESE To the Board of Directors and Shareholders of Hon Hai Precision Industry Co., Ltd. Introduction We have reviewed the accompanying consolidated balance sheets of Hon Hai Precision Industry Co., Ltd. and its subsidiaries (the "Group") as at September 30, 2025 and 2024, and the related consolidated statements of comprehensive income for the three months and nine months ended September 30, 2025 and 2024, as well as the consolidated statements of changes in equity and of cash flows for the nine months ended September 30, 2025 and 2024, and notes to the consolidated financial statements, including a summary of material accounting policies. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, "Interim Financial Reporting" that came into effect as endorsed by the Financial Supervisory Commission. Our responsibility is to express a conclusion on these consolidated financial statements based on our reviews. Scope of review Except as explained in the following paragraph, we conducted our reviews in accordance with the Standard on Review Engagements 2410, "Review of Financial Information Performed by the Independent Auditor of the Entity" of the Republic of China. A review of 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 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. Basis for qualified conclusion As explained in Notes 4(3) and 6(9), the financial statements of certain insignificant consolidated subsidiaries and investments accounted for using equity method were not reviewed by independent auditors. Those statements reflect total assets (including investments accounted for using equity method) of NT$473,879,641 thousand and NT$608,320,312 thousand, constituting 9.68% and 14.24% of the consolidated total assets, and total liabilities of NT$170,777,305 thousand and NT$139,939,009 thousand, constituting 5.56% and 5.66% of the consolidated total liabilities as at September 30, 2025 and 2024, respectively, and the total comprehensive income (loss) (including share of profit (loss) and other comprehensive income of associates and joint ventures accounted for using equity method) of NT$6,229,337 thousand, NT$6,564,566 thousand, NT$9,927,211 thousand and (NT$2,813,231) thousand, constituting 3.68%, 9.28%, 18.21% and 1.40% of the consolidated total comprehensive income for the three months and nine months ended September 30, 2025 and 2024, respectively. These amounts ~2~
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and the information disclosed in Note 13 were based solely on the unreviewed financial statements of these companies as at September 30, 2025 and 2024. Qualified conclusion Based on our reviews, except for the adjustments to the consolidated financial statements, if any, as might have been determined to be necessary had the financial statements of certain insignificant consolidated subsidiaries, investments accounted for using the equity method and the information disclosed in Note 13 been reviewed by independent auditors as described in the Basis for qualified conclusion section above, 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 the Group as at September 30, 2025 and 2024, and of its consolidated financial performance for the three months and nine months ended September 30, 2025 and 2024 and its consolidated cash flows for the nine months ended September 30, 2025 and 2024 in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, "Interim Financial Reporting" that came into effect as endorsed by the Financial Supervisory Commission. Hsu, Sheng-Chung Hsu, Chieh-Ju For and on behalf of PricewaterhouseCoopers, Taiwan November 12, 2025 -------------------------------------------------------------------------------------------------------------------------------------------------------- The accompanying consolidated financial statements are not intended to present the financial position and results of operations and cash flows in accordance with accounting principles generally accepted in countries and jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of China governing the audit of such financial statements may differ from those generally accepted in countries and jurisdictions other than the Republic of China. Accordingly, the accompanying consolidated financial statements and independent auditors’ review report are not intended for use by those who are not informed about the accounting principles or auditing standards generally accepted in the Republic of China, and their applications in practice. As the financial statements are the responsibility of the management, PricewaterhouseCoopers cannot accept any liability for the use of, or reliance on, the English translation or for any errors or misunderstandings that may derive from the translation. ~3~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS SEPTEMBER 30, 2025, DECEMBER 31, 2024 AND SEPTEMBER 30, 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS) September 30, 2025 December 31, 2024 September 30, 2024 Assets Notes Amount ％ Amount ％ Amount ％ Current assets 1100 Cash and cash equivalents 6(1) $ 865,251,541 18 $ 937,108,093 21 $ 791,143,869 19 1110 Financial assets at fair value through profit or loss - current 6(2) 9,390,060 - 7,233,944 - 4,370,218 - 1136 Financial assets at amortised cost, net - current 6(4) and 8 420,431,199 8 371,477,333 9 348,991,774 8 1139 Financial assets for hedging - current 6(5) - - 15,496 - - - 1170 Accounts receivable, net 6(6) 1,223,155,211 25 1,104,240,863 25 1,169,998,540 27 1180 Accounts receivable - related parties, net 7 29,341,510 1 37,177,391 1 17,817,071 - 1200 Other receivables 6(7) 45,836,411 1 44,170,609 1 44,492,651 1 1210 Other receivables - related parties 7 5,319,410 - 12,533,487 - 11,134,444 - 130X Inventories 6(8) 1,185,675,170 24 835,016,178 19 883,537,035 21 1410 Prepayments 35,916,559 1 25,151,735 1 22,953,955 1 1470 Other current assets 6(4) 1,522,302 - 1,639,947 - 1,784,945 - 11XX Total current assets 3,821,839,373 78 3,375,765,076 77 3,296,224,502 77 Non-current assets 1510 Financial assets at fair value through profit or loss - non-current 6(2) 96,317,158 2 91,862,201 2 89,131,743 2 1517 Financial assets at fair value through other comprehensive income - non- current 6(3) 141,532,706 3 98,239,322 2 100,687,362 3 1535 Financial assets at amortised cost, net - non-current 6(4) and 8 7,684,565 - 7,372,135 - 7,249,455 - 1550 Investments accounted for using equity method 6(9) 189,781,479 4 200,117,473 5 203,268,462 5 1600 Property, plant and equipment 6(10) and 8 491,835,361 10 468,837,633 11 434,691,195 10 1755 Right-of-use assets 6(11) and 7 55,320,400 1 55,494,116 1 51,240,848 1 1760 Investment property - net 6(12) 8,194,905 - 8,677,594 - 9,395,770 - 1780 Intangible assets 6(13) 38,931,827 1 42,437,265 1 41,056,007 1 1840 Deferred income tax assets 25,070,940 1 24,013,864 1 22,647,939 1 1900 Other non-current assets 6(14) and 7 17,946,201 - 21,682,832 - 16,689,266 - 15XX Total non-current assets 1,072,615,542 22 1,018,734,435 23 976,058,047 23 1XXX Total assets $ 4,894,454,915 100 $ 4,394,499,511 100 $ 4,272,282,549 100 (Continued) ~4~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS SEPTEMBER 30, 2025, DECEMBER 31, 2024 AND SEPTEMBER 30, 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS) September 30, 2025 December 31, 2024 September 30, 2024 Liabilities and Equity Notes Amount ％ Amount ％ Amount ％ Current liabilities 2100 Short-term loans 6(15) $ 736,925,274 15 $ 491,787,037 11 $ 488,719,052 12 2110 Short-term notes and bills payable 6(16) 104,855,613 2 87,675,921 2 82,664,618 2 2120 Financial liabilities at fair value through profit or loss - current 6(2) 2,399,013 - 4,444,433 - 2,615,117 - 2170 Accounts payable 1,358,406,534 28 1,112,806,321 25 1,135,926,452 27 2180 Accounts payable - related parties 7 22,476,335 - 20,246,173 - 13,252,679 - 2200 Other payables 6(17) and 7 247,005,223 5 255,946,717 6 216,758,833 5 2230 Current tax liabilities 27,291,527 1 27,479,813 1 15,219,938 - 2250 Provisions for liabilities - current 6(24) 7,678,191 - 2,855,829 - 2,497,699 - 2280 Lease liabilities - current 7 7,124,625 - 7,061,892 - 7,687,452 - 2320 Long-term liabilities, current portion 6(19)(20) 80,972,035 2 63,319,799 2 24,469,689 1 2399 Other current liabilities - other 6(18) 106,625,167 2 101,193,632 2 100,594,786 2 21XX Total current liabilities 2,701,759,537 55 2,174,817,567 49 2,090,406,315 49 Non-current liabilities 2500 Financial liabilities at fair value through profit or loss - non-current 6(2) 721,262 - - - - - 2530 Corporate bonds payable 6(19) 246,519,819 5 255,048,782 6 251,421,741 6 2540 Long-term loans 6(20) 26,188,686 1 32,743,829 1 45,506,759 1 2550 Provisions for liabilities - non-current 6(24) 11,507,295 - 5,382,688 - 3,343,386 - 2570 Deferred income tax liabilities 41,593,973 1 37,388,246 1 47,195,047 1 2580 Lease liabilities - non-current 7 25,197,467 1 23,921,158 1 23,158,628 1 2600 Other non-current liabilities 6(23) 19,042,145 - 13,609,193 - 13,484,072 - 25XX Total non-current liabilities 370,770,647 8 368,093,896 9 384,109,633 9 2XXX Total liabilities 3,072,530,184 63 2,542,911,463 58 2,474,515,948 58 Equity Equity attributable to owners of parent Share capital 6(25) 3100 Share capital 139,642,223 3 138,917,019 3 138,907,293 3 Capital reserve 6(26) 3200 Capital surplus 221,510,648 4 197,922,008 5 193,775,192 4 Retained earnings 6(27) 3310 Legal reserve 229,107,982 5 213,430,086 5 213,430,086 5 3320 Special reserve 42,604,522 1 113,221,954 2 113,221,954 3 3350 Unappropriated retained earnings 1,142,006,501 23 1,024,330,213 23 976,047,291 23 Other equity interest 6(28) 3400 Other equity interest (138,690,323) (3) (42,604,521) (1) (39,036,997) (1) 3500 Treasury stocks 6(25) (15,194) - (15,194) - (15,194) - 31XX Equity attributable to owners of the parent 1,636,166,359 33 1,645,201,565 37 1,596,329,625 37 36XX Non-controlling interest 6(29) 185,758,372 4 206,386,483 5 201,436,976 5 3XXX Total equity 1,821,924,731 37 1,851,588,048 42 1,797,766,601 42 Commitments and contingent liabilities 9 Subsequent events 11 3X2X Total liabilities and equity $ 4,894,454,915 100 $ 4,394,499,511 100 $ 4,272,282,549 100 The accompanying notes are an integral part of these consolidated financial statements. ~5~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT FOR EARNINGS PER SHARE AMOUNTS) Three months ended September 30 Nine months ended September 30 2025 2024 2025 2024 Items Notes Amount ％ Amount ％ Amount ％ Amount ％ 4000 Operating revenue 6(30) and 7 $ 2,058,949,127 100 $ 1,854,569,119 100 $ 5,496,732,736 100 $ 4,729,111,661 100 5000 Operating costs 6(8)(34) and 7 (1,928,192,485) (94) (1,739,835,632) (94) (5,151,898,671) (94) (4,431,209,311) (94) 5900 Gross profit 130,756,642 6 114,733,487 6 344,834,065 6 297,902,350 6 Operating expenses 6(34) 6100 Selling expenses (6,756,906) - (6,400,345) - (18,426,766) - (16,855,598) - 6200 General and administrative expenses (23,242,928) (1) (24,391,398) (1) (65,724,003) (1) (63,274,076) (1) 6300 Research and development expenses (30,220,612) (1) (29,170,370) (2) (87,050,921) (2) (81,646,307) (2) 6000 Total operating expenses (60,220,446) (2) (59,962,113) (3) (171,201,690) (3) (161,775,981) (3) 6900 Operating profit 70,536,196 4 54,771,374 3 173,632,375 3 136,126,369 3 Non-operating income and expenses 7100 Interest income 6(31) 7,118,038 - 8,750,263 - 22,900,308 - 35,986,084 1 7010 Other income 6(32) 3,526,966 - 3,101,637 - 8,073,656 - 7,290,402 - 7020 Other gains and losses 6(33) 12,021,782 1 5,628,830 - 21,111,036 - 2,935,407 - 7050 Finance costs 6(36) (9,773,887) - (8,770,356) - (26,031,820) - (28,669,840) (1) 7060 Share of profit (loss) of associates and joint ventures accounted for using equity method 6(9) 3,464,157 - 4,171,463 - 11,477,464 - (5,106,676) - 7000 Total non-operating income and expenses 16,357,056 1 12,881,837 - 37,530,644 - 12,435,377 - 7900 Profit before income tax 86,893,252 5 67,653,211 3 211,163,019 3 148,561,746 3 7950 Income tax expense 6(37) (20,862,628) (1) (12,308,423) (1) (49,762,078) (1) (29,399,388) (1) 8200 Profit for the period $ 66,030,624 4 $ 55,344,788 2 $ 161,400,941 2 $ 119,162,358 2 (Continued) ~6~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT FOR EARNINGS PER SHARE AMOUNTS) Three months ended September 30 Nine months ended September 30 2025 2024 2025 2024 Items Notes Amount ％ Amount ％ Amount ％ Amount ％ Other comprehensive income Components of other comprehensive income (loss) that will not be reclassified to profit or loss 8316 Unrealised gain on valuation of financial assets at fair value through other comprehensive income 6(28)(29) $ 20,146,758 1 $ 10,469,970 1 $ 22,832,833 - $ 13,956,948 - 8320 Share of other comprehensive income (loss) of associates and joint ventures accounted for using equity method 6(28) 960,069 - (191,808) - (698,353) - (1,319,180) - 8349 Income tax related to components of other comprehensive income that will not be reclassified to profit or loss 6(37) (4,620,105) - (2,300,514) - (4,167,273) - (2,802,166) - 8310 Other comprehensive income that will not be reclassified to profit or loss 16,486,722 1 7,977,648 1 17,967,207 - 9,835,602 - Components of other comprehensive income (loss) that will be reclassified to profit or loss 8361 Financial statements translation differences of foreign operations 6(28)(29) 84,700,449 4 3,923,864 - (120,323,518) (2) 68,782,169 1 8368 Gain on hedging instrument 6(5) 59,959 - - - 57,991 - - - 8370 Share of other comprehensive income (loss) of associates and joint ventures accounted for using equity method 6(28) 1,913,067 - 3,493,416 - (2,654,804) - 2,782,718 - 8399 Income tax related to components of other comprehensive income (loss) that will be reclassified to profit or loss 6(37) 30,076 - - - (1,925,798) - - - 8360 Other comprehensive income (loss) that will be reclassified to profit or loss 86,703,551 4 7,417,280 - (124,846,129) (2) 71,564,887 1 8300 Other comprehensive income (loss) for the period $ 103,190,273 5 $ 15,394,928 1 $ (106,878,922) (2) $ 81,400,489 1 8500 Total comprehensive income for the period $ 169,220,897 9 $ 70,739,716 3 $ 54,522,019 - $ 200,562,847 3 Profit attributable to: 8610 Owners of the parent $ 57,672,785 3 $ 49,325,069 3 $ 144,141,397 3 $ 106,379,192 2 8620 Non-controlling interest 8,357,839 - 6,019,719 - 17,259,544 - 12,783,166 - $ 66,030,624 3 $ 55,344,788 3 $ 161,400,941 3 $ 119,162,358 2 Comprehensive income attributable to: 8710 Owners of the parent $ 152,167,577 7 $ 65,027,786 4 $ 47,496,384 1 $ 181,500,890 4 8720 Non-controlling interest 17,053,320 1 5,711,930 - 7,025,635 - 19,061,957 - $ 169,220,897 8 $ 70,739,716 4 $ 54,522,019 1 $ 200,562,847 4 Earnings per share (in dollars) 6(38) 9750 Basic earnings per share $ 4.15 $ 3.55 $ 10.38 $ 7.67 9850 Diluted earnings per share $ 4.08 $ 3.52 $ 10.19 $ 7.56 The accompanying notes are an integral part of these consolidated financial statements. ~7~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS) Equity attributable to owners of the parent Retained Earnings Other Equity Interest Notes Share capital Capital reserve Legal reserve Special reserve Unappropriated retained earnings Financial statements translation differences of foreign operations Unrealised gains (losses) from financial assets measured at fair value through other comprehensive income Gains (losses) on hedging instruments Treasury stocks Total Non- controlling interest Total equity 2024 Balance at January 1, 2024 $ 138,629,906 $ 198,652,898 $ 199,205,382 $ 82,154,208 $ 987,703,855 $ (121,542,242) $ 8,320,289 $ - $ (15,194) $ 1,493,109,102 $ 193,134,544 $ 1,686,243,646 Profit - - - - 106,379,192 - - - - 106,379,192 12,783,166 119,162,358 Other comprehensive income 6(28)(29) - - - - - 65,266,676 9,855,022 - - 75,121,698 6,278,791 81,400,489 Total comprehensive income - - - - 106,379,192 65,266,676 9,855,022 - - 181,500,890 19,061,957 200,562,847 Appropriations of 2023 earnings: 6(27) Legal reserve - - 14,224,704 - (14,224,704) - - - - - - - Special reserve - - - 31,067,746 (31,067,746) - - - - - - - Cash dividends - - - - (74,860,149) - - - - (74,860,149) - (74,860,149) Changes in equity of associates and joint ventures accounted for using the equity method 6(9)(26) - 371,946 - - 1,180,335 - - - - 1,552,281 - 1,552,281 Adjustments arising from changes in percentage of ownership in subsidiaries 6(26) - (8,949,105) - - (50) - - - - (8,949,155) - (8,949,155) Disposal of investments accounted for using equity method 6(26)(28) - 68,963 - - - (184) - - - 68,779 - 68,779 Decrease in non-controlling interests 6(29) - - - - - - - - - - (10,759,525) (10,759,525) Disposal of equity instruments at fair value through other comprehensive income 6(3) - - - - 936,558 - (936,558) - - - - - Convertible bonds converted into shares of common stock 6(25)(26) 277,387 3,630,490 - - - - - - - 3,907,877 - 3,907,877 Balance at September 30, 2024 $ 138,907,293 $ 193,775,192 $ 213,430,086 $ 113,221,954 $ 976,047,291 $ (56,275,750) $ 17,238,753 $ - $ (15,194) $ 1,596,329,625 $ 201,436,976 $ 1,797,766,601 2025 Balance at January 1, 2025 $ 138,917,019 $ 197,922,008 $ 213,430,086 $ 113,221,954 $ 1,024,330,213 $ (54,901,956) $ 12,338,872 $ (41,437) $ (15,194) $ 1,645,201,565 $ 206,386,483 $ 1,851,588,048 Profit - - - - 144,141,397 - - - - 144,141,397 17,259,544 161,400,941 Other comprehensive income (loss) 6(28)(29) - - - - - (114,687,966) 18,001,516 41,437 - (96,645,013) (10,233,909) (106,878,922) Total comprehensive income (loss) - - - - 144,141,397 (114,687,966) 18,001,516 41,437 - 47,496,384 7,025,635 54,522,019 Appropriations of 2024 earnings: 6(27) Legal reserve - - 15,677,896 - (15,677,896) - - - - - - - Special reserve - - - (70,617,432) 70,617,432 - - - - - - - Cash dividends - - - - (80,571,871) - - - - (80,571,871) - (80,571,871) Changes in equity of associates and joint ventures accounted for using the equity method 6(9)(26) - 491,234 - - 119,475 - - - - 610,709 - 610,709 Adjustments arising from changes in percentage of ownership in subsidiaries 6(26) - 318,461 - - (28) - - - - 318,433 - 318,433 Disposal of investments accounted for using equity method 6(26)(28) - (4,331) - - - (393,010) - - - (397,341) - (397,341) Decrease in non-controlling interests 6(29) - - - - - - - - - - (27,653,746) (27,653,746) Disposal of equity instruments at fair value through other comprehensive income 6(3) - - - - (952,221) - 952,221 - - - - - Convertible bonds converted into shares of common stock 6(25)(26) 389 5,092 - - - - - - - 5,481 - 5,481 Issuance of new shares 6(25)(26) 724,815 22,778,184 - - - - - - - 23,502,999 - 23,502,999 Balance at September 30, 2025 $ 139,642,223 $ 221,510,648 $ 229,107,982 $ 42,604,522 $ 1,142,006,501 $ (169,982,932) $ 31,292,609 $ - $ (15,194) $ 1,636,166,359 $ 185,758,372 $ 1,821,924,731 The accompanying notes are an integral part of these consolidated financial statements. ~8~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS) Nine months ended September 30 Notes 2025 2024 CASH FLOWS FROM OPERATING ACTIVITIES Profit before income tax $ 211,163,019 $ 148,561,746 Adjustments Adjustments to reconcile profit (loss) Depreciation 6(12)(34) 69,261,719 58,969,967 Amortization 6(34) 2,695,659 2,404,927 Cost of share-based payments 6(35) 2,116,863 1,612,048 (Reversal of allowance) provision for doubtful accounts and sales discount 12(2) (351,285) 698,813 Impairment loss 6(33) 1,297,699 172,901 Gain on disposal of property, plant and equipment 6(33) (6,245,190) (572,466) Gain on financial assets or liabilities at fair value through profit or loss 6(33) (10,046,626) (4,343,319) Share of (profit) loss of associates and joint ventures accounted for using equity method 6(9) (11,477,464) 5,106,676 (Gain) loss on disposal of investments 6(33) (822,888) 113,145 Loss on early termination of long-term loans 6(33) 406,661 - Interest expense 6(36) 23,622,704 27,613,491 Interest income 6(31) (22,900,308) (35,986,084) Dividend income 6(32) (4,074,290) (3,233,653) Gain from lease modification 6(11) (131,983) (116,943) Gain on disposal of intangible assets - (327) Gain on disposal of right-of-use assets 6(11) (1,586,620) (15,978) Changes in operating assets and liabilities Changes in operating assets Financial assets at fair value through profit or loss, mandatorily measured at fair value (4,738,562) 463,334 Hedging instruments 73,487 - Notes receivable (353,355) (101,428) Accounts receivable (156,319,457) (290,694,916) Accounts receivable - related parties 6,660,635 (1,518,983) Other receivables 3,529,013 3,177,702 Inventories (408,438,980) (126,889,716) Prepayments (10,733,593) (10,445,448) Changes in operating liabilities Accounts payable 287,483,866 234,147,825 Accounts payable - related parties 2,144,589 (1,231,119) Other payables 7,258,817 7,230,355 Provisions for liabilities 11,628,294 2,195,492 Contract liabilities 10,113,508 4,631,878 Other current liabilities (5,223,900) (4,979,897) Accrued pension liabilities 82,876 (5,356) Cash (outflow) inflow generated from operations (3,905,092) 16,964,667 Income taxes paid (45,630,632) (35,598,312) Net cash flows used in operating activities (49,535,724) (18,633,645) (Continued) ~9~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS) Nine months ended September 30 Notes 2025 2024 CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of financial assets at fair value through profit or loss $ (6,462,679) $ (3,621,238) Proceeds from disposal of financial assets at fair value through profit or loss 450,871 152,075 Acquisition of financial assets at amortised cost - current (67,804,808) (191,093,560) Acquisition of financial assets at amortised cost - non-current (2,621,222) (3,496,353) Proceeds from disposal of financial assets at amortised cost - non-current 459,230 - Repayment of financial assets at amortised cost at due date - 4,512,160 Acquisition of financial assets at fair value through other comprehensive income (1,084,400) (1,432,964) Proceeds from disposal of financial assets at fair value through other comprehensive income 1,969,692 2,524,958 Increase in other receivables due from related parties (173,437) (450,358) Decrease (increase) in other current assets 117,645 (483,437) Net cash flows from (used in) acquisition of subsidiaries 562,974 (1,462,729) Proceeds from disposal of subsidiaries 711,101 220,465 Acquisition of investments accounted for using equity method (173,439) (10,828,217) Proceeds from disposal of investments accounted for using equity method 1,602,711 239,106 Return of capital from investments accounted for using equity method 6(9) 5,099,556 4,959,734 Acquisition of property, plant and equipment 6(40) (112,799,116) (96,090,297) Proceeds from disposal of property, plant and equipment 6(40) 17,408,715 4,822,274 Proceeds from disposal of investment properties - 41,995 Acquisition of right-of-use assets (36,562) (2,035,755) Proceeds from disposal of right-of-use assets 2,220,158 21,943 Acquisition of intangible assets (1,325,065) (2,064,252) Proceeds from disposal of intangible assets 8,961 12,871 Increase in other non-current assets (4,130,626) (1,462,995) Dividends received 14,335,636 13,475,077 Interest received 23,847,825 45,732,413 Other investing activities (528,944) 482,003 Net cash flows used in investing activities (128,345,223) (237,325,081) CASH FLOWS FROM FINANCING ACTIVITIES Increase (decrease) in short-term loans 266,804,122 (25,119,002) Increase in short-term notes and bills payable 17,060,000 21,970,089 Proceeds from issuance of bonds 31,542,010 19,400,000 Repayments of bonds (15,850,000) (40,308,875) Proceeds from long-term debt 45,783 20,622,885 Repayments of long-term debt (5,804,715) (36,611,970) Decrease in other non-current liabilities (1,236,283) (2,310,231) Payment of lease liabilities (5,376,075) (5,504,932) Changes in other non-controlling interests 6(29) (1,135,362) (13,895,357) Cash dividends paid to non-controlling interest 6(29) (28,463,417) (8,255,018) Interest paid (22,245,971) (35,673,452) Cash dividends paid 6(27) (80,571,871) (74,860,149) Net cash flows from (used in) financing activities 154,768,221 (180,546,012) Net effect of changes in foreign currency exchange rates (48,743,826) 29,985,912 Net decrease in cash and cash equivalents (71,856,552) (406,518,826) Cash and cash equivalents at beginning of period 937,108,093 1,197,662,695 Cash and cash equivalents at end of period $ 865,251,541 $ 791,143,869 The accompanying notes are an integral part of these consolidated financial statements. ~10~
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HON HAI PRECISION INDUSTRY CO., LTD. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (EXPRESSED IN THOUSANDS OF NEW TAIWAN DOLLARS, EXCEPT AS OTHERWISE INDICATED) 1. HISTORY AND ORGANISATION Hon Hai Precision Industry Co., Ltd. (the “Company”) was incorporated as a company limited by shares under the provisions of the Company Act of the Republic of China (R.O.C.). The Company and its subsidiaries (collectively referred to herein as the “Group”) are primarily engaged in the manufacture, sales and service of connectors, cases, thermal modules, wired/wireless communication products, optical products, power supply modules, and assemblies for use in the IT, communications, automotive equipment, photo-electricity, precision molding, automobile, and consumer electronics industries. 2. THE DATE OF AUTHORISATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORISATION These consolidated financial statements were authorised for issuance by the Board of Directors on November 12, 2025. 3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS (1) Effect of the adoption of new issuances of or amendments to International Financial Reporting Standards (“IFRS®”) issued by International Accounting Standards Board (“IASB”) that came into effect as endorsed by the Financial Supervisory Commission (“FSC”) New standards, interpretations and amendments endorsed by the FSC and became effective from 2025 are as follows: New Standards, Interpretations and Amendments Effective date by IASB Amendments to IAS 21, ‘Lack of exchangeability’ January 1, 2025 The above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment. (2) Effect of new issuances of or amendments to IFRS issued by the IASB as endorsed by the FSC but not yet adopted by the Group New standards, interpretations and amendments endorsed by the FSC effective from 2026 are as follows: Amendments to IFRS 9 and IFRS 7, ‘Amendments to the classification and measurement of financial instruments’ January 1, 2026 Amendments to IFRS 9 and IFRS 7, ‘Contracts referencing nature- dependent electricity’ January 1, 2026 IFRS 17, ‘Insurance contracts’ January 1, 2023 Amendments to IFRS 17, ‘Insurance contracts’ January 1, 2023 New Standards, Interpretations and Amendments Effective date by IASB ~11~
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Amendment to IFRS 17, ‘Initial application of IFRS 17 and IFRS 9 – comparative information’ January 1, 2023 Annual Improvements to IFRS Accounting Standards—Volume 11 January 1, 2026 New Standards, Interpretations and Amendments Effective date by IASB The above standards and interpretations have no significant impact on the Group’s financial condition and financial performance based on the Group’s assessment. A. Amendments to IFRS 9 and IFRS 7, ‘Amendments to the classification and measurement of financial instruments’ The IASB issued the amendments to: (a) Clarify the date of recognition and derecognition of some financial assets and liabilities, with a new exception relating to the derecognition of a financial liability (or part of a financial liability) settled through an electronic cash transfer system. Applying the exception, an entity is permitted to derecognise a financial liability at an earlier date if, and only if, the entity has initiated a payment instruction and specific conditions are met. The conditions for the exception are that the entity making the payment does not have: i. the practical ability to withdraw, stop or cancel the payment instruction; ii. the practical ability to access the cash used for settlement; and iii.significant settlement risk. (b) Clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion, covering contractual terms that can change cash flows based on contingent events (for example, interest rates linked to some instruments with features linked to the achievement of environment, social and governance (ESG) targets), non-recourse features and contractually-linked instruments. (c) Add new disclosures for certain instruments with contractual terms that can change cash flows (such as some instruments with features linked to the achievement of ESG targets), including a qualitative description of the nature of the contingent event, quantitative information about the possible changes to contractual cash flows that could result from those contractual terms and the gross carrying amount of financial assets and amortised cost of financial liabilities subject to these contractual terms. (d) Update the disclosures for equity instruments designated at fair value through other comprehensive income (FVOCI). The entity shall disclose the fair value of each class of investment and is no longer required to disclose the fair value of each investment. In addition, the amendments require the entity to disclose the fair value gain or loss presented in other comprehensive income during the period, showing separately the fair value gain or loss related to investments derecognised during the reporting period and the fair value gain or loss related to investments held at the end of the reporting period and any transfers of the cumulative gain or loss within equity during the reporting period related to the investments derecognised during that reporting period. ~12~
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B. Amendments to IFRS 9 and IFRS 7, ‘Contracts referencing nature-dependent electricity’ The amendments apply to contracts that expose an entity to variability in the underlying amount of electricity because the source of electricity generation depends on uncontrollable natural conditions (such as the weather). These amendments include: (a) Clarifying the application of the ‘own use’ requirements for contracts to buy or sell nature dependent electricity: When the contract requires an entity to buy and take delivery of electricity when it is generated, and the design and operation of the market in which the electricity is transacted under the contract require the entity to sell any amounts of unused electricity within a specified time, the entity shall consider reasonable and supportable information regarding its past, current and expected future electricity transactions within a reasonable amount of time not exceeding 12 months. An entity is considered a ‘net purchaser’ if it buys sufficient electricity to offset any sales of unused electricity in the same market in which the entity sold the electricity. An entity applying these amendments to own use contracts referencing nature- dependent electricity shall disclose the following: i. The variability in the underlying amount of basic electricity and the risk that the entity would be required to buy electricity during a delivery interval in which it cannot use the electricity; ii. Unrecognised contract commitments, including the expected future cash flows from buying electricity under these contracts; and iii.The effects of the contracts on the entity’s financial performance for the reporting period. (b) Permitting hedge accounting if these contracts referencing nature-dependent electricity are used as hedging instruments: An entity is permitted to designate as the hedged item a variable nominal amount of forecast electricity transactions that is aligned with the variable amount of nature- dependent electricity expected to be delivered by the generation facility as referenced in the hedging instrument. Additionally, if the cash flows of the contract referencing nature-dependent electricity designated as a hedging instrument in a cash flow hedge relationship are conditional on the occurrence of a forecast transaction, the forecast transaction is presumed to be highly probable. For entities that designate contracts referencing nature-dependent electricity as hedging instruments, the terms and conditions of such hedging instruments shall be disclosed according to risk categories in compliance with IFRS 7. ~13~
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(3) IFRS issued by IASB but not yet endorsed by the FSC New standards, interpretations and amendments issued by IASB but not yet included in the IFRS as endorsed by the FSC are as follows: New Standards, Interpretations and Amendments Effective date by IASB Amendments to IFRS 10 and IAS 28, ‘Sale or contribution of assets between an investor and its associate or joint venture’ To be determined by IASB IFRS 18, ‘Presentation and disclosure in financial statements’ January 1, 2027 (Note) IFRS 19, ‘Subsidiaries without public accountability: disclosures’ January 1, 2027 N o t e ： T h e F S C h a s a n n o u n c e d i n a p r e s s r e l e a s e o n S e p t e m b e r 2 5 , 2 0 2 5 t h a t p u b l i c companies will apply IFRS 18 starting from the fiscal year 2028. Additionally, entities can choose to adopt IFRS 18 earlier based on their requirements after the FSC endorses IFRS 18. Except for the following, the above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment. IFRS 18, ‘Presentation and disclosure in financial statements’ IFRS 18, ‘Presentation and disclosure in financial statements’ replaces IAS 1. The standard introduces a defined structure of the statement of profit or loss, disclosure requirements related to management-defined performance measures, and enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes. 4. SUMMARY OF MATERIAL ACCOUNTING POLICIES Unless otherwise stated, the principal accounting policies applied in the preparation of these consolidated financial statements set out below have been consistently applied to all the periods presented. (1) Compliance statement The consolidated financial statements of the Group have been prepared in accordance with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers” and the International Accounting Standard 34, ‘Interim Financial Reporting’ that came into effect as endorsed by the FSC. This consolidated financial report does not include all disclosures required by International Financial Reporting Standards, International Accounting Standards, IFRIC® Interpretations, and SIC® Interpretations that came into effect as endorsed by the FSC (collectively referred to herein as the “IFRSs”) for the entire annual financial report. (2) Basis of preparation A.Except for the following items, these consolidated financial statements have been prepared under the historical cost convention: (a) Financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss. (b) Financial assets at fair value through other comprehensive income. ~14~
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(c) Defined benefit liabilities recognised based on the net amount of pension fund assets less present value of defined benefit obligation. B.The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5. (3) Basis of consolidation A. Basis for preparation of consolidated financial statements: (a)All subsidiaries are included in the Group’s consolidated financial statements. Subsidiaries are all entities (including structured entities) controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries. (b)Inter-company transactions, balances and unrealised gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group. (c)Profit or loss and each component of other comprehensive income are attributed to the owners of the parent and to the non-controlling interests. Total comprehensive income is attributed to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. (d)Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary (transactions with non-controlling interests) are accounted for as equity transactions, i.e. transactions with owners in their capacity as owners. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity. (e)When the Group loses control of a subsidiary, the Group remeasures any investment retained in the former subsidiary at its fair value. That fair value is regarded as the fair value on initial recognition of a financial asset or the cost on initial recognition of the associate or joint venture. Any difference between fair value and carrying amount is recognised in profit or loss. All amounts previously recognised in other comprehensive income in relation to the subsidiary should be reclassified from equity to profit or loss or transferred to retained earnings as specified by applicable IFRSs. ~15~
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B. Subsidiaries included in the consolidated financial statements: Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries Investment holdings in companies in Mainland China, Hong Kong, Europe and America primarily engaged in manufacturing, sale, research and development of computer cases, connectors and computer components 100 100 100 (c) (d) (e) (f) (h) (i) (j) Hon Hai Precision Industry Co., Ltd. Foxconn Infinite Pte. Ltd. and subsidiaries Investment holdings in hi- tech companies in Asia- Pacific and America 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Hyield Venture Capital Co., Ltd. and subsidiaries Venture capital investments and provides planning, advisory and business operation and management services; its investees are primarily engaged in manufacturing and sales of computer terminal monitors and related components, data storage and processing equipment 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Bon Shin International Investment Co., Ltd. and subsidiaries Domestic investments in companies primarily engaged in manufacturing of computer terminal monitors and related components and computers and peripheral equipment 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Hon Yuan International Investment Co., Ltd. and subsidiaries Domestic and foreign investments in companies primarily engaged in foundry business, laser business and manufacture of computer terminal display and its related components, as well as design of integrated circuit 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Hon Chi International Investment Co., Ltd. and subsidiaries Domestic investments in companies primarily engaged in manufacturing of computer terminal monitors and related components and integrated circuit design 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Lin Yih International Investment Co., Ltd. and subsidiaries Domestic investments in companies primarily engaged in providing FTTH broadband rental service, design and development and manufacture of routers and electric vehicles 100 100 100 (b) (j) Hon Hai Precision Industry Co., Ltd. Foxconn/ Hon Hai Logistics California LLC Logistics services in America 100 100 100 (j) Ownership (%) September 30, December 31, September 30, Investor Subsidiary Main Business Activities 2025 2024 2024 Notes ~16~
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Hon Hai Precision Industry Co., Ltd. Foxconn/Hon Hai Logistics Texas LLC Logistics services in America 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Ambit International Limited and subsidiaries Investment holdings in companies in Mainland China primarily engaged in manufacturing and sales of power supply modules, application modules and network cables assemblies 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Foxconn Singapore Pte Ltd and subsidiaries Asia-Pacific sales company and development of educational technology 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Altus Technology Inc. Leasing services 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Premier Image Technology (H.K) Limited and subsidiaries Investment holdings in companies in Mainland China, primarily engaged in manufacturing and trading of portable cameras 99.96 99.96 99.96 (j) Hon Hai Precision Industry Co., Ltd. Foxconn SA B.V. and subsidiaries Investment holdings in Russian domestic sales companies 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Margini Holdings Limited and subsidiaries Investment holdings in Vietnam export processing and construction services companies and Brazil domestic sales companies 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Foxconn Holdings B.V. and subsidiaries Investment holdings in companies in Europe 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Syntrend Creative Park Co., Ltd. Retail of office machinery and equipment and electronic appliances, and information/software services 74.8 74.8 74.8 (j) Hon Hai Precision Industry Co., Ltd. Perobot Co., Ltd. Sales, software development, repair services, after-sale services and rental services of robots 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. eCMMS Precision Singapore Pte. Ltd. Manufacturing and sales of computers and data processing equipment 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Fenix Industria De Eletronicos Ltda. Manufacturing WIFI cards and modules 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Foxconn MOEBG Industria De Eletronicos Ltda. CFTV, DVR, Bluetooth module, set-top box and optical network terminal 100 100 100 (j) Ownership (%) September 30, December 31, September 30, Investor Subsidiary Main Business Activities 2025 2024 2024 Notes ~17~
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Hon Hai Precision Industry Co., Ltd. Foxtron Vehicle Technologies Co., Ltd. and subsidiaries Complete electric vehicles design and development, including technical authorisation and transfer. Also offering complete solutions for autonomous driving systems, new energy power and IoV systems 46.25 46.25 46.25 (a) Hon Hai Precision Industry Co., Ltd. Socle Technology Corporation and subsidiaries Design, manufacture and sales of electronic components and software 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Hon Young Semiconductor Corporation Research, development, design, manufacture and sales of the following products: 1. Manufacture and OEM of Si products 2. SiC power components 3. MEMS (Microelectromechanical Systems) products and manufacturing of SENSOR products and their corresponding ASIC analogue circuit 100 100 100 (j) Hon Hai Precision Industry Co., Ltd. Foxconn EV Singapore Holdings Pte. Ltd. and subsidiaries 100 100 100 (g) (j) Ownership (%) September 30, December 31, September 30, Investor Subsidiary Main Business Activities 2025 2024 2024 Notes (a) The Group included Foxtron Vehicle Technologies Co., Ltd. as a subsidiary as the Group had acquired the largest portion of voting rights in the shareholders’ meeting of Foxtron Vehicle Technologies Co., Ltd. and directed the relevant activities of Foxtron Vehicle Technologies Co., Ltd. (b) As the Group’s investee, Horizon Plus Company Limited, reduced its capital and the refund of capital was not in proportion to its ownership on March 11, 2025, the Group’s shareholding ratio increased from 40% to 60% and the Group obtained control over the company. (c) On May 31, 2025, the Group acquired a 60% equity interest in Guangzhou Aquila Precise Tools Ltd. This company was included in the consolidated financial statements starting from the acquisition date. The related information is provided in Note 6(39), ‘Business combinations’. (d) On June 30, 2025, the Group acquired a 100% equity interest in Saigon Stec Co., Ltd. This company was included in the consolidated financial statements starting from the acquisition date. The related information is provided in Note 6(39), ‘Business combinations’. (e) In the second quarter of 2025, the Group fully disposed of its 63% equity interest in Shenzhen Hengdrive Electric Co., Ltd. amounting to $1,541,601 (RMB 351,498 thousand). This company was no longer included in the consolidated financial statements starting from the disposal date. ~18~
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(f) In the second quarter of 2025, the Group disposed of assets that did not meet the Company’s long-term development strategy by disposing of its 100% equity interest in PHYN LLC for a total transaction amount not exceeding USD 24,900 thousand. This company was no longer included in the consolidated financial statements starting from the disposal date. (g) On April 29, 2024, the Group injected capital into the subsidiary, Foxconn EV Singapore Holdings Pte. Ltd., and on April 30, 2024, the Group acquired 25,000 ordinary shares of ZF Chassis and a share of Class A preferred shares through the subsidiary, Foxconn EV Singapore Holdings Pte. Ltd., for a consideration of EUR 272,013 thousand and EUR 60,000 thousand, respectively, constituting 50% equity interest in ZF Chassis. (h) On July 29, 2024, a subsidiary of the Group, ShunSin Technology Holdings (Hong Kong) Limited, acquired 100% of the share capital of SFA Semicon (Suzhou) Co., Ltd. for $579,222 (USD 17,890 thousand) and obtained the control over SFA Semicon (Suzhou) Co., Ltd. The related information is provided in Note 6(40) Business combinations. (i) On August 29, 2024, a subsidiary of the Group, Fu Yu Electronical Technology (Huaian) Co., Ltd., acquired 70% of the share capital of Ccloud Electro Optics Technology Co., Ltd. for $974,644 (RMB 220,683 thousand) and obtained the control over Ccloud Electro Optics Technology Co., Ltd. The related information is provided in Note 6(40) Business combinations. (j) The financial statements of the entity as of and for the nine months ended September 30, 2025 and 2024 were not reviewed by independent auditors as the entity did not meet the definition of significant subsidiary. (k) The financial statements of certain consolidated subsidiaries for the nine months ended September 30, 2025 and 2024 were not reviewed by independent auditors, which statements reflect total assets of $ 359,886,010 and $ 490,965,751, constituting 7.35% and 11.49% of total consolidated assets, and total liabilities of $ 170,777,305 and $139,939,009, constituting 5.56% and 5.66% of the consolidated total liabilities as of September 30, 2025 and 2024, respectively, as well as total comprehensive income of $3,347,375, $1,186,057, $2,713,626 and $5,728,732, constituting 1.98%, 1.68%, 4.98% and 2.86% of the consolidated total comprehensive income for the three months and nine months then ended, respectively. C. Subsidiaries not included in the consolidated financial statements: None. D. Adjustments for subsidiaries with different balance sheet dates: None. E. Significant restrictions: None. ~19~
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F. Subsidiaries that have non-controlling interests that are material to the Group: The information on non-controlling interest and respective subsidiaries are as follows: Non-controlling interest Non-controlling interest Principal September 30, 2025 December 31, 2024 Name of place of Ownership Ownership subsidiary business Amount % Amount % Description FIH Mobile Limited Cayman $ 16,352,322 36 % $ 17,031,060 36 % Foxconn Interconnect Technology Limited Cayman 22,956,819 29 % 23,497,094 29 % Foxconn Ventures Pte. Ltd. Singapore 8,662,393 46 % 28,172,912 46 % Foxconn Industrial Internet Co., Ltd. China 110,004,553 16 % 109,261,718 16 % $ 157,976,087 $ 177,962,784 Non-controlling interest Principal September 30, 2024 Name of place of Ownership subsidiary business Amount % Description FIH Mobile Limited Cayman $ 17,197,280 36 % Foxconn Interconnect Technology Limited Cayman 23,255,339 29 % Foxconn Ventures Pte. Ltd. Singapore 27,120,868 46 % Foxconn Industrial Internet Co., Ltd. China 103,686,029 16 % $ 171,259,516 Summarised financial information of the subsidiaries: Balance sheets FIH Mobile Limited September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 114,871,273 $ 98,602,993 $ 109,638,393 Non-current assets 24,242,945 26,721,127 26,695,530 Current liabilities (92,428,019) (76,673,591) (87,259,012) Non-current liabilities (599,961) (657,008) (628,696) Total net assets $ 46,086,238 $ 47,993,521 $ 48,446,215 Foxconn Interconnect Technology Limited September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 102,899,466 $ 102,021,336 $ 103,078,764 Non-current assets 74,659,228 75,280,517 65,437,588 Current liabilities (76,320,410) (71,361,072) (66,416,928) Non-current liabilities (21,801,363) (24,447,591) (21,482,107) Total net assets $ 79,436,921 $ 81,493,190 $ 80,617,317 ~20~
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Foxconn Ventures Pte. Ltd. September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 7,951,636 $ 48,921,333 $ 46,324,195 Non-current assets 11,270,104 13,000,227 13,286,147 Current liabilities (2,644) (3,073) (4,039) Non-current liabilities (161,769) - - Total net assets $ 19,057,327 $ 61,918,487 $ 59,606,303 Foxconn Industrial Internet Co., Ltd. September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 1,694,396,621 $ 1,228,820,880 $ 1,223,392,036 Non-current assets 195,889,113 194,833,843 176,137,055 Current liabilities (1,166,414,718) (711,625,434) (711,182,883) Non-current liabilities (30,486,263) (24,666,630) (35,261,717) Total net assets $ 693,384,753 $ 687,362,659 $ 653,084,491 Statements of comprehensive income (loss) FIH Mobile Limited Three months ended September 30, 2025 2024 Revenue and other operating revenue $ 97,592,222 $ 72,591,487 Profit for the period from continuing operations 1,117,203 169,882 Other comprehensive (loss) income, net of tax (497,953) 657,356 Total comprehensive income for the period $ 619,250 $ 827,238 Comprehensive income attributable to non- controlling interest $ 224,629 $ 285,617 Dividends paid to non-controlling interest $ - $ - FIH Mobile Limited Nine months ended September 30, 2025 2024 Revenue and other operating revenue $ 163,268,121 $ 133,058,905 Profit (loss) for the period from continuing operations 1,314,050 (839,535) Other comprehensive income (loss), net of tax 352,995 (122,182) Total comprehensive income (loss) for the period $ 1,667,045 $ (961,717) Comprehensive income (loss) attributable to non-controlling interest $ 598,583 $ (361,983) Dividends paid to non-controlling interest $ - $ - ~21~
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Foxconn Interconnect Technology Limited Three months ended September 30, 2025 2024 Revenue and other operating revenue $ 37,949,490 $ 37,403,417 Profit for the period from continuing operations 2,302,984 2,179,468 Other comprehensive (loss) income, net of tax (945,731) 2,943,471 Total comprehensive income for the period $ 1,357,253 $ 5,122,939 Comprehensive income attributable to non- controlling interest $ 410,953 $ 1,467,785 Dividends paid to non-controlling interest $ - $ - Foxconn Interconnect Technology Limited Nine months ended September 30, 2025 2024 Revenue and other operating revenue $ 111,382,353 $ 102,569,028 Profit for the period from continuing operations 3,265,556 3,224,671 Other comprehensive income, net of tax 378,828 249,452 Total comprehensive income for the period $ 3,644,384 $ 3,474,123 Comprehensive income attributable to non- controlling interest $ 1,062,885 $ 990,323 Dividends paid to non-controlling interest $ - $ - Foxconn Ventures Pte. Ltd. Three months ended September 30, 2025 2024 Revenue and other operating revenue $ - $ - Profit for the period from continuing operations 1,264,772 1,240,730 Other comprehensive loss, net of tax - (94) Total comprehensive income for the period $ 1,264,772 $ 1,240,636 Comprehensive income attributable to non- controlling interest $ 574,895 $ 564,490 Dividends paid to non-controlling interest $ - $ - Foxconn Ventures Pte. Ltd. Nine months ended September 30, 2025 2024 Revenue and other operating revenue $ - $ - Profit for the period from continuing operations 2,735,844 2,722,661 Other comprehensive loss, net of tax - (23,169) Total comprehensive income for the period $ 2,735,844 $ 2,699,492 Comprehensive income attributable to non- controlling interest $ 1,243,562 $ 1,228,269 Dividends paid to non-controlling interest $ 17,850,761 $ - ~22~
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Foxconn Industrial Internet Co., Ltd. Three months ended September 30, 2025 2024 Revenue and other operating revenue $ 1,023,760,010 $ 758,809,496 Profit for the period from continuing operations 44,231,124 29,374,361 Other comprehensive loss, net of tax (3,095,002) (8,259,715) Total comprehensive income for the period $ 41,136,122 $ 21,114,646 Comprehensive income attributable to non- controlling interest $ 6,567,984 $ 3,278,951 Dividends paid to non-controlling interest $ 10,563,628 $ 8,151,184 Foxconn Industrial Internet Co., Ltd. Nine months ended September 30, 2025 2024 Revenue and other operating revenue $ 2,604,063,163 $ 1,929,339,600 Profit for the period from continuing operations 97,609,209 67,784,690 Other comprehensive loss, net of tax (5,228,646) (4,153,446) Total comprehensive income for the period $ 92,380,563 $ 63,631,244 Comprehensive income attributable to non- controlling interest $ 14,705,420 $ 10,170,444 Dividends paid to non-controlling interest $ 10,563,628 $ 8,151,184 Statements of cash flows FIH Mobile Limited Nine months ended September 30, 2025 2024 Net cash provided by (used in) operating activities $ 7,674,566 $ (3,627,590) Net cash used in investing activities (6,226,788) (5,960,591) Net cash used in financing activities (5,862,455) (10,447,225) Effect of exchange rates on cash and cash equivalents 502,741 416 Decrease in cash and cash equivalents (3,911,936) (20,034,990) Cash and cash equivalents, beginning of period 47,340,531 59,105,696 Cash and cash equivalents, end of period $ 43,428,595 $ 39,070,706 ~23~
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Foxconn Interconnect Technology Limited Nine months ended September 30, 2025 2024 Net cash provided by operating activities $ 3,739,651 $ 5,337,447 Net cash used in investing activities (14,207,770) (14,267,411) Net cash provided by financing activities 4,480,806 3,706,736 Effect of exchange rates on cash and cash equivalents 773,626 (1,005,550) Decrease in cash and cash equivalents (5,213,687) (6,228,778) Cash and cash equivalents, beginning of period 34,744,144 42,163,139 Cash and cash equivalents, end of period $ 29,530,457 $ 35,934,361 Foxconn Ventures Pte. Ltd. Nine months ended September 30, 2025 2024 Net cash used in operating activities $ (5,649) $ (4,930) Net cash provided by investing activities 3,727,991 5,451,886 Net cash used in financing activities (42,150,105) - Effect of exchange rates on cash and cash equivalents - - (Decrease) increase in cash and cash equivalents (38,427,763) 5,446,956 Cash and cash equivalents, beginning of period 46,579,158 41,430,079 Cash and cash equivalents, end of period $ 8,151,395 $ 46,877,035 Foxconn Industrial Internet Co., Ltd. Nine months ended September 30, 2025 2024 Net cash (used in) provided by operating activities $ (17,684,374) $ 18,444,795 Net cash used in investing activities (107,287,499) (72,833,411) Net cash provided by (used in) financing activities 141,184,585 (109,912,326) Effect of exchange rates on cash and cash equivalents (1,398,663) (1,154,590) Increase (decrease) in cash and cash equivalents 14,814,049 (165,455,532) Cash and cash equivalents, beginning of period 251,146,097 370,314,573 Cash and cash equivalents, end of period $ 265,960,146 $ 204,859,041 Note: The summarised financial information of the subsidiaries stated above were based on each subgroup's consolidated balance sheets, consolidated statements of comprehensive income and consolidated statements of cash flows in the presentation currencies of their own and ~24~
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translated into New Taiwan Dollars at the closing exchange rate at the corresponding balance sheet date and average exchange rates of the corresponding period, respectively. (4) Foreign currency translation A. The consolidated financial statements are presented in New Taiwan Dollars, which is the Company’s functional and the Group’s presentation currency. B. Foreign currency transactions and balances (a)Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognised in profit or loss in the period in which they arise, except when deferred in other comprehensive income as qualifying cash flow hedges and qualifying net investment hedges. (b)Monetary assets and liabilities denominated in foreign currencies at the period end are re-translated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation at the balance sheet date are recognised in profit or loss. (c)Non-monetary assets and liabilities denominated in foreign currencies held at fair value through profit or loss are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognised in profit or loss. Non-monetary assets and liabilities denominated in foreign currencies held at fair value through other comprehensive income are re-translated at the exchange rates prevailing at the balance sheet date; their translation differences are recognised in other comprehensive income. However, non-monetary assets and liabilities denominated in foreign currencies that are not measured at fair value are translated using the historical exchange rates at the dates of the initial transactions. (d)All foreign exchange gains and losses are presented in the statement of comprehensive income within “other gains and losses”. C. Translation of foreign operations (a)The operating results and financial position of all the group entities and associates that have a functional currency different from the presentation currency are translated into the presentation currency as follows: i.Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet; ii.Income and expenses for each statement of comprehensive income are translated at average exchange rates of that period; and iii.All resulting exchange differences are recognised in other comprehensive income. (b)When the foreign operation of an associate is partially disposed of or sold, exchange differences that were recorded in other comprehensive income are proportionately reclassified to profit or loss as part of the gain or loss on sale. In addition, if the Group ~25~
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still retains partial interest in the former foreign associate after losing significant influence over the former foreign associate, such transactions should be accounted for as disposal of all interest in these foreign operations. (c)When the foreign operation partially disposed of or sold is a subsidiary, cumulative exchange differences that were recorded in other comprehensive income are proportionately transferred to the non-controlling interest in this foreign operation. In addition, even when the Group retains partial interest in the former foreign subsidiary after losing control of the former foreign subsidiary, such transactions should be accounted for as disposal of all interest in the foreign operation. (d)Goodwill and fair value adjustments arising on the acquisition of a foreign entity are treated as assets and liabilities of the foreign entity and translated at the closing exchange rates at the balance sheet date. (5) Classification of current and non-current items A. Assets that meet one of the following criteria are classified as current assets; otherwise they are classified as non-current assets: (a)Assets arising from operating activities that are expected to be realised, or are intended to be sold or consumed within the normal operating cycle; (b)Assets held mainly for trading purposes; (c)Assets that are expected to be realised within twelve months from the balance sheet date; (d)Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to settle liabilities more than twelve months after the balance sheet date. B. Liabilities that meet one of the following criteria are classified as current liabilities; otherwise they are classified as non-current liabilities: (a)Liabilities that are expected to be settled within the normal operating cycle; (b)Liabilities arising mainly from trading activities; (c)Liabilities that are to be settled within twelve months from the balance sheet date; (d)Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date. (6) Cash equivalents Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Time deposits and repurchase bonds that meet the above criteria and are held for the purpose of meeting short-term cash commitment in operations are classified as cash equivalents. (7) Financial assets at fair value through profit or loss A. Financial assets at fair value through profit or loss are financial assets that are not measured at amortised cost or fair value through other comprehensive income. ~26~
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B.On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognised and derecognised using trade date accounting. C.At initial recognition, the Group measures the financial assets at fair value and recognises the transaction costs in profit or loss. The Group subsequently measures the financial assets at fair value and recognises the gain or loss in profit or loss. D.The Group recognises the dividend income when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Group and the amount of the dividend can be measured reliably. (8) Financial assets at fair value through other comprehensive income A. Financial assets at fair value through other comprehensive income comprise equity securities which are not held for trading, and for which the Group has made an irrevocable election at initial recognition to recognise changes in fair value in other comprehensive income and debt instruments which meet all of the following criteria: a. The objective of the Group’s business model is achieved both by collecting contractual cash flows and selling financial assets. b. The assets’ contractual cash flows represent solely payments of principal and interest. B. On a regular way purchase or sale basis, financial assets at fair value through other comprehensive income are recognised and derecognised using trade date accounting. C. At initial recognition, the Group measures the financial assets at fair value plus transaction costs. The Group subsequently measures the financial assets at fair value: a. The changes in fair value of equity investments that were recognised in other comprehensive income are reclassified to retained earnings and are not reclassified to profit or loss following the derecognition of the investment. Dividends are recognised as dividend income when the right to receive payment is established, future economic benefits associated with the dividend will flow to the Group and the amount of the dividend can be measured reliably. b. Except for the recognition of impairment loss, interest income and gain or loss on foreign exchange which are recognised in profit or loss, the changes in fair value of debt instruments are taken through other comprehensive income. When the financial asset is derecognised, the cumulative gain or loss previously recognised in other comprehensive income is reclassified from equity to profit or loss. (9) Financial assets at amortised cost A. Financial assets at amortised cost are those that meet all of the following criteria: (a)The objective of the Group’s business model is achieved by collecting contractual cash flows. (b)The assets’ contractual cash flows represent solely payments of principal and interest. ~27~
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B. On a regular way purchase or sale basis, financial assets at amortised cost are recognised and derecognised using trade date accounting. C. At initial recognition, the Group measures the financial assets at fair value plus transaction costs. Interest income from these financial assets is included in finance income using the effective interest method. A gain or loss is recognised in profit or loss when the asset is derecognised or impaired. D. The Group’s time deposits which do not fall under cash equivalents are those with a short maturity period and are measured at initial investment amount as the effect of discounting is immaterial. (10) Accounts and notes receivable A. Accounts and notes receivable entitle the Group a legal right to receive consideration in exchange for transferred goods or rendered services. B. The short-term accounts and notes receivable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial. C. The Group’s operating pattern of accounts receivable that are expected to be factored is for the purpose of receiving contract cash flow and selling, and the accounts receivable are subsequently measured at fair value, with any changes in fair value recognised in other comprehensive income. (11) Impairment of financial assets For debt instruments measured at fair value through other comprehensive income and financial assets at amortised cost including accounts receivable that have a significant financing component, at each reporting date, the Group recognises the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognises the impairment provision for the lifetime expected credit losses (ECLs) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable or contract assets that do not contain a significant financing component, the Group recognises the impairment provision for lifetime ECLs. (12) Derecognition of financial assets The Group derecognises a financial asset when one of the following conditions is met: A. The contractual rights to receive the cash flows from the financial asset expire. B. The contractual rights to receive cash flows of the financial asset have been transferred and the Group has transferred substantially all risks and rewards of ownership of the financial asset. C. The contractual rights to receive cash flows of the financial asset have been transferred; and the Group has not retained control of the financial asset. (13) Leasing arrangement (lessor) – Lease receivables / Operating leases A. Based on the terms of a lease contract, a lease is classified as a finance lease if the lessee ~28~
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assumes substantially all the risks and rewards incidental to ownership of the leased asset. (a) At commencement of the lease term, the lessor should record a finance lease in the balance sheet as ‘lease receivables’ at an amount equal to the net investment in the lease (including initial direct costs). The difference between gross lease receivable and the present value of the receivable is recognised as ‘unearned finance income of finance lease’. (b) The lessor should allocate finance income over the lease term based on a systematic and rational basis reflecting a constant periodic rate of return on the lessor’s net investment in the finance lease. (c) Lease payments (excluding costs for services) during the lease term are applied against the gross investment in the lease to reduce both the principal and the unearned finance income. B. Lease income from an operating lease (net of any incentives given to the lessee) is recognised in profit or loss on a straight-line basis over the lease term. (14) Inventories Inventories are stated at the lower of cost and net realisable value. Cost is determined using the weighted-average method. The cost of finished goods and work in progress comprises raw materials, direct labor, other direct costs and related production overheads (allocated based on normal operating capacity). It excludes borrowing costs. The item by item approach is used in applying the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale. (15) Non-current assets held for sale Non-current assets are classified as assets held for sale when their carrying amount is to be recovered principally through a sale transaction rather than through continuing use, and a sale is considered highly probable. They are stated at the lower of carrying amount and fair value less costs to sell. (16) Investments accounted for under the equity method / associates A. Associates are all entities over which the Group has significant influence but not control. In general, it is presumed that the investor has significant influence, if an investor holds, directly or indirectly 20 percent or more of the voting power of the investee. Investments in associates are accounted for using the equity method and are initially recognised at cost. B. The Group’s share of its associates’ post-acquisition profits or losses is recognised in profit or loss, and its share of post-acquisition movements in other comprehensive income is recognised in other comprehensive income. When the Group’s share of losses in an associate equals or exceeds its interest in the associate, including any other unsecured receivables, the Group does not recognise further losses, unless it has incurred legal or constructive obligations or made payments on behalf of the associate. C. When changes in an associate’s equity do not arise from profit or loss or other ~29~
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comprehensive income of the associate and such changes do not affect the Group’s ownership percentage of the associate, the Group recognises change in ownership interests in the associate in ‘capital surplus’ in proportion to its ownership. D. Unrealised gains on transactions between the Group and its associates are eliminated to the extent of the Group’s interest in the associates. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been adjusted where necessary to ensure consistency with the policies adopted by the Group. E. In the case that an associate issues new shares and the Group does not subscribe or acquire new shares proportionately, which results in a change in the Group’s ownership percentage of the associate but maintains significant influence on the associate, then ‘capital surplus’ and ‘investments accounted for under the equity method’ shall be adjusted for the increase or decrease of its share of equity interest. If the above condition causes a decrease in the Group’s ownership percentage of the associate, in addition to the above adjustment, the amounts previously recognised in other comprehensive income in relation to the associate are reclassified to profit or loss proportionately on the same basis as would be required if the relevant assets or liabilities were disposed of or transferred. The amounts previously recognised in other comprehensive income in relation to the associate are directly transferred to retained earnings proportionately on the same basis if the relevant assets or liabilities were disposed of and transferred to retained earnings directly according to the requirements in IFRSs. F. Upon loss of significant influence over an associate, the Group remeasures any investment retained in the former associate at its fair value. Any difference between fair value and carrying amount is recognised in profit or loss. G. When the Group disposes its investment in an associate and loses significant influence over this associate, the amounts previously recognised in other comprehensive income in relation to the associate, are reclassified to profit or loss, on the same basis as would be required if the relevant assets or liabilities were disposed of or the amounts previously recognised in other comprehensive income in relation to the associate are directly transferred to retained earnings on the same basis if the relevant assets or liabilities were disposed of and transferred to retained earnings directly according to the requirements in IFRSs. If it retains significant influence over this associate, the amounts previously recognised in other comprehensive income in relation to the associate are reclassified to profit or loss proportionately in accordance with the aforementioned approach. H. When the Group disposes its investment in an associate and loses significant influence over this associate, the amounts previously recognised as capital surplus in relation to the associate are transferred to profit or loss. If it retains significant influence over this associate, the amounts previously recognised as capital surplus in relation to the associate are transferred to profit or loss proportionately. I. The Group conducts impairment testing at each balance sheet date for those associates ~30~
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where there is an indication that they are impaired. When assessing impairment, the Group treats the entire carrying amount of the investment (including goodwill) as a single asset, compares the recoverable amount (the higher of value in use or fair value less costs of disposal) with the carrying amount, conducts impairment testing. The impairment loss recognised will be included in the carrying amount of the investment. The reversal of impairment loss is recognised to the extent that the recoverable amount of the investment subsequently increases. (17) Investment accounted for using equity method- joint ventures The Group accounts for its interest in a joint venture using equity method. Unrealised profits and losses arising from the transactions between the Group and its joint venture are eliminated to the extent of the Group’s interest in the joint venture. However, when the transaction provides evidence of a reduction in the net realisable value of current assets or an impairment loss, all such losses shall be recognised immediately. When the Group’s share of losses in a joint venture equals or exceeds its interest in the joint venture together with any other unsecured receivables, the Group does not recognise further losses, unless it has incurred legal or constructive obligations or made payments on behalf of the joint venture. (18) Property, plant and equipment A. Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalised. B. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognised. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred. C. While land is not depreciated, other property, plant and equipment that apply cost model are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each component of property, plant and equipment that is significant in relation to the total cost of the item is depreciated separately. D. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is recognised as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows: ~31~
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Buildings 6 ~ 51 years ( Auxiliary buildings 4 ~ 16 years ) Machinery and equipment 5 ～ 9 y e a r s Other equipment 4 ～ 1 5 y e a r s (19) L e a s i n g a r r a n g e m e n t s ( l e s s e e ) － r i g h t - o f - u s e a s s e t s / l e a s e l i a b i l i t i e s A. Leases are recognised as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Group. For short-term leases or leases of low-value assets, lease payments are recognised as an expense on a straight-line basis over the lease term. B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of the following: (a)Fixed payments, less any lease incentives receivable; (b)Variable lease payments that depend on an index or a rate; (c)Amounts expected to be payable by the lessee under residual value guarantees; (d)The exercise price of a purchase option, if the lessee is reasonably certain to exercise that option; and (e)Payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The Group subsequently measures the lease liability at amortised cost using the interest method and recognises interest expense over the lease term. The lease liability is remeasured and the amount of remeasurement is recognised as an adjustment to the right-of- use asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications. C. At the commencement date, the right-of-use asset is stated at cost comprising the following: (a)The amount of the initial measurement of lease liability; (b)Any lease payments made at or before the commencement date; (c)Any initial direct costs incurred by the lessee; and (d)An estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease. The right-of-use asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognised as an adjustment to the right-of-use asset. D. For lease modifications that decrease the scope of the lease, the lessee shall decrease the carrying amount of the right-of-use asset and remeasure the lease liability to reflect the partial or full termination of the lease, and recognise the difference in profit or loss. For all ~32~
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other lease modifications, the lessee shall remeasure the lease liability and adjust the right- of-use asset, correspondingly. (20) Investment property An investment property is stated initially at its cost and measured subsequently using the cost model. Investment property is depreciated on a straight-line basis over its estimated useful life of 6 to 51 years. (21) Intangible assets A. Trademark and brands are amortised on a straight-line basis over its estimated useful life of 3 to 20 years. B. Goodwill is generated by adopting the acquisition method when merger and acquisition occurs. C. Patent is amortised on a straight-line basis over its estimated useful life of 2 to 20 years. D. The developed technologies are obtained from business combination and the capital contribution in the form of technology. They included application technology such as home networking, Internet of Things, model platforms and electric vehicle power systems. If the developed technologies are available for use, they will be amortised on a straight-line basis over its estimated useful life of 4 to 10 years or using the units of production method. The remaining developed technologies that are not yet available for use will be tested annually for impairment and amortised when they are available for use. E. Customer relationship are obtained as a result of a business combination and are amortised on a straight-line basis over its estimated life of 5 to 12 years. F. Software is stated initially at its costs and is amortised on a straight-line basis over its estimated useful life of 2 to 10 years. G. Internally generated intangible assets—research and development expenditures (a)Research expenditures are recognised as an expense as incurred. (b)Development expenditures that do not meet the following criteria are recognised as expenses as incurred, but are recognised as intangible assets when the following criteria are met: i. It is technically feasible to complete the intangible asset so that it will be available for use or sale; ii. An entity intends to complete the intangible asset and use or sell it; iii.An entity has the ability to use or sell the intangible asset; iv. It can be demonstrated how the intangible asset will generate probable future economic benefits; v. Adequate technical, financial and other resources to complete the development and to use or sell the intangible assets are available; and vi. The expenditure attributable to the intangible asset during its development can be reliably measured. (c)Upon being available for use, internally generated intangible assets are amortised on a straight-line basis over their estimated useful life. ~33~
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(22) Impairment of non-financial assets A.The Group assesses at each balance sheet date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. Except for goodwill, when the circumstances or reasons for recognising impairment loss for an asset in prior periods no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortised historical cost would have been if the impairment had not been recognised. B. The recoverable amount of goodwill shall be evaluated annually. An impairment is recognised when recoverable amount is lower than carrying amount. Impairment loss should not be reversed in the future. C. For the purpose of impairment testing, goodwill acquired in a business combination is allocated to each of the cash-generating units, or groups of cash-generating units, that is/are expected to benefit from the synergies of the business combination. Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes. Goodwill is monitored at the operating segment level. (23) Borrowings Borrowings comprise long-term and short-term bank borrowings and other short-term loans. Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognised in profit or loss over the period of the borrowings using the effective interest method. (24) Notes and accounts payable A. Accounts payable are liabilities for purchases of raw materials, goods or services and notes payable are those resulting from operating and non-operating activities. B. The short-term notes and accounts payable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial. (25) Financial liabilities at fair value through profit or loss A. Financial liabilities are classified in this category of held for trading if acquired principally for the purpose of repurchasing in the short-term. Derivatives are also categorised as financial liabilities held for trading unless they are designated as hedges. Financial liabilities that meet one of the following criteria are designated as at fair value through profit or loss at initial recognition: (a)Hybrid (combined) contracts; or (b)They eliminate or significantly reduce a measurement or recognition inconsistency; or ~34~
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(c)They are managed and their performance is evaluated on a fair value basis, in accordance with a documented risk management policy. B. At initial recognition, the Group measures the financial liabilities at fair value. All related transaction costs are recognised in profit or loss. The Group subsequently measures these financial liabilities at fair value with any gain or loss recognised in profit or loss. C. If the credit risk results in fair value changes in financial liabilities designated as at fair value through profit or loss, they are recognised in other comprehensive income in the circumstances other than avoiding accounting mismatch or recognising in profit or loss for loan commitments or financial guarantee contracts. (26) Bonds payable Ordinary corporate bonds issued by the Group are initially recognised at fair value less transaction costs. Any difference between the proceeds (net of transaction costs) and the redemption value is presented as an addition to or deduction from bonds payable, which is amortised to profit or loss over the period of bond circulation using the effective interest method as an adjustment to ‘finance costs’. (27) Convertible bonds payable Convertible bonds issued by the Group contain conversion options (that is, the bondholders have the right to convert the bonds into the Group’s common shares by exchanging a fixed amount of cash for a fixed number of common shares), call options and put options. The Group classifies the bonds payable upon issuance as a financial asset, a financial liability or an equity instrument in accordance with the contract terms. They are accounted for as follows: (a)The host contracts of bonds are initially recognised at fair value. Any difference between the initial recognition and the redemption value is accounted for as the premium or discount on bonds payable and subsequently is amortised in profit or loss as an adjustment to ‘finance costs’ over the period of circulation using the effective interest method. (b)The exercise price of the embedded put and call options in the convertible bonds issued by the Group is approximately equal to the carrying amount (amortised cost) of the host debt instrument on each exercise date. Therefore, the put and call options are assessed to be closely related to the host debt contract. (c)The embedded conversion options which meet the definition of an equity instrument are initially recognised in ‘capital surplus—share options’ at the residual amount of total issue price less the amount of financial assets or financial liabilities at fair value through profit or loss and bonds payable as stated above. Conversion options are not subsequently remeasured. (d)Any transaction costs directly attributable to the issuance are allocated to each liability or equity component in proportion to the initial carrying amount of each abovementioned item. (e)When bondholders exercise conversion options, the liability component of the bonds shall be remeasured on the conversion date. The issuance cost of converted common shares is the ~35~
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total book value of the abovementioned liability component and ‘capital surplus—share options’. (28) Derecognition of financial liabilities A financial liability is derecognised when the obligation specified in the contract is either discharged or cancelled or expires. (29) Offsetting financial instruments Financial assets and liabilities are offset and reported in the net amount in the balance sheet when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. (30) Non-hedging and embedded derivatives Non-hedging derivatives are initially recognised at fair value on the date a derivative contract is entered into and recorded as financial assets or financial liabilities at fair value through profit or loss. They are subsequently remeasured at fair value and the gains or losses are recognised in profit or loss. (31) Hedge accounting A. At the inception of the hedging relationship, there is formal designation and documentation of the hedging relationship and the Group’s risk management objective and strategy for undertaking the hedge. That documentation shall include identification of the hedging instrument, the hedged item, the nature of the risk being hedged and how the Group will assess whether the hedging relationship meets the hedge effectiveness requirements. B. The Group designates the hedging relationship as follows: Cash flow hedge: a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with a recognised asset or liability or a highly probable forecast transaction. C. Cash flow hedges (a)The cash flow hedge reserve associated with the hedged item is adjusted to the lower of the following (in absolute amounts): i. the cumulative gain or loss on the hedging instrument from inception of the hedge; and ii.the cumulative change in fair value of the hedged item from inception of the hedge. (b)The effective portion of the gain or loss on the hedging instrument is recognised in other comprehensive income. The gain or loss on the hedging instrument relating to the ineffective portion is recognised in profit or loss. (c)The amount that has been accumulated in the cash flow hedge reserve in accordance with (a) is accounted for as follows: i.If a hedged forecast transaction subsequently results in the recognition of a non- financial asset or non-financial liability, or a hedged forecast transaction for a non- financial asset or non-financial liability becomes a firm commitment for which fair value hedge accounting is applied, the Group shall remove that amount from the cash ~36~
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flow hedge reserve and include it directly in the initial cost or other carrying amount of the asset or liability. ii.For cash flow hedges other than those covered by i. above, that amount shall be reclassified from the cash flow hedge reserve to profit or loss as a reclassification adjustment in the same period or periods during which the hedged expected future cash flows affect profit or loss. iii.If that amount is a loss and the Group expects that all or a portion of that loss will not be recovered in one or more future periods, it shall immediately reclassify the amount that is not expected to be recovered into profit or loss as a reclassification adjustment. (d)When the hedging instrument expires, or is sold, terminated, exercised or when the hedging relationship ceases to meet the qualifying criteria, if the forecast transaction is still expected to occur, the amount that has been accumulated in the cash flow hedge reserve shall remain in the cash flow hedge reserve until the forecast transaction occurs; if the forecast transaction is no longer expected to occur, the amount shall be immediately reclassified from the cash flow hedge reserve to profit or loss as a reclassification adjustment. (32) Provisions Provisions are recognised when the Group has a present legal or constructive obligation as a result of past events, and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation on the balance sheet date, which is discounted using a pre-tax discount rate that reflects the current market assessments of the time value of money and the risks specific to the obligation. When discounting is used, the increase in the provision due to passage of time is recognised as interest expense. Provisions are not recognised for future operating losses. (33) Employee benefits A. Short-term employee benefits Short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees in a period and should be recognised as expense in that period when the employees render service. B. Pensions (a) Defined contribution plans For defined contribution plans, the contributions are recognised as pension expense when they are due on an accrual basis. Prepaid contributions are recognised as an asset to the extent of a cash refund or a reduction in the future payments. (b) Defined benefit plans i. Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Group in current period or prior periods. The liability recognised in the balance sheet in respect of defined benefit pension plans is the present value ~37~
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of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to discount is determined by using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability; when there is no deep market in high-quality corporate bonds, the Group uses interest rates of government bonds (at the balance sheet date) instead. ii. Remeasurements arising on defined benefit plans are recognised in other comprehensive income in the period in which they arise and are recorded as retained earnings. iii. Past service costs are recognised immediately in profit or loss. iv. Pension cost for the interim period is calculated on a year-to-date basis by using the pension cost rate derived from the actuarial valuation at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. Also, the related information is disclosed accordingly. C. Employees’ compensation and directors’ remuneration Employees’ compensation and directors’ remuneration are recognised as expense and liability, provided that such recognition is required under legal or constructive obligation and those amounts can be reliably estimated. Any difference between the resolved amounts and the subsequently actual distributed amounts is accounted for as changes in estimates. If employee compensation is paid by shares, the Group calculates the number of shares based on the closing price at the previous day of the board meeting resolution. (34) Employee share-based payment A. For the equity-settled share-based payment arrangements, the employee services received are measured at the fair value of the equity instruments granted at the grant date, and are recognised as compensation cost over the vesting period, with a corresponding adjustment to equity. The fair value of the equity instruments granted shall reflect the impact of market vesting conditions and non-vesting conditions. Compensation cost is subject to adjustment based on the service conditions that are expected to be satisfied and the estimates of the number of equity instruments that are expected to vest under the non-market vesting conditions at each balance sheet date. Ultimately, the amount of compensation cost recognised is based on the number of equity instruments that eventually vest. B. Restricted stocks: (a)Restricted stocks issued to employees are measured at the fair value of the equity instruments granted at the grant date, and are recognised as compensation cost over the vesting period. (b)For restricted stocks where those stocks do not restrict distribution of dividends to employees and employees are not required to return the dividends received if they resign ~38~
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during the vesting period, the Group recognises the fair value of the dividends received by the employees who are expected to resign during the vesting period as compensation cost at the date of dividends declared. (c)For restricted stocks where employees have to pay to acquire those stocks, if employees resign during the vesting period, they must return the stocks to the Group and the Group must refund their payments on the stocks. For restricted stocks issued with consideration with the grant date set on or after October 11, 2024, the Group recognises the payments from the employees who had paid to acquire the stocks as liabilities at the grant date; For restricted stocks issued with consideration with the grant date set on or before October 10, 2024, the Group recognises the payments from the employees who are expected to resign during the vesting period as liabilities at the grant date, and recognises the payments from the employees who are expected to be eventually vested with the stocks in ’capital surplus – others’. (35) Income tax A. The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or items recognised directly in equity, in which cases the tax is recognised in other comprehensive income or equity. B. The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. An additional tax is levied on the unappropriated retained earnings and is recognised as income tax expense in the year the stockholders resolve to retain the earnings. C. Deferred income tax is recognised, using the balance sheets liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. However, the deferred income tax is not accounted for if it arises from initial recognition of goodwill or of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss and does not give rise to equal taxable and deductible temporary differences. Deferred income tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax is determined using tax rates that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled. D. Deferred income tax assets are recognised only to the extent that it is probable that future ~39~
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taxable profit will be available against which the temporary differences can be utilised. At each balance sheet date, unrecognised and recognised deferred income tax assets are reassessed. E. Current income tax assets and liabilities are offset and the net amount is reported in the balance sheet when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. Deferred income tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realise the asset and settle the liability simultaneously. F. A deferred tax asset shall be recognised for the carryforward of unused tax credits resulting from acquisitions of equipment or technology, research and development expenditures and equity investments to the extent that it is possible that future taxable profit will be available against which the unused tax credits can be utilised. G. The interim period income tax expense is recognised based on the estimated average annual effective income tax rate expected for the full financial year applied to the pretax income of the interim period, and the related information is disclosed accordingly. (36) Dividends Dividends are recorded in the Company’s financial statements in the period in which they are resolved by the Company’s shareholders. Cash dividends are recorded as liabilities; stock dividends are recorded as stock dividends to be distributed and are reclassified to ordinary shares on the effective date of new shares issuance. (37) Revenue recognition A. The Group manufactures and sells consumer electronics products. Sales are recognised when control of the products have transferred, being when the products are delivered to or picked by the customers, the customers have full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the customers, and either the customers has accepted the products in accordance with the sales contract, or the Group has objective evidence that all criteria for acceptance have been satisfied. B. Sales revenue is recognised based on the price specified in the contract, net of the estimated sales discounts and allowances. Revenue is only recognised to the extent that it is highly probable that a significant reversal will not occur. The estimation is subject to an assessment at each reporting date. The contract cost does not include a significant financing component as the sales are made with credit term consistent with market practice. C. A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due. D. The Group’s obligation to provide a refund for faulty products under the standard warranty terms is recognised as a provision. ~40~
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E. The customer pays at the time specified in the payment schedule. If the products sold exceed the payment, a contract asset is recognised. If the payments exceed the products sold, a contract liability is recognised. (38) Government grants Government grants are recognised in profit or loss on a systematic basis over the periods in which the Group recognises expenses for the related costs for which the grants are intended to compensate. Government grants related to property, plant and equipment are recognised as non-current liabilities and are amortised to profit or loss over the estimated useful lives of the related assets using the straight-line method. (39) Business combinations A. The Group uses the acquisition method to account for business combinations. The consideration transferred for an acquisition is measured as the fair value of the assets transferred, liabilities incurred or assumed and equity instruments issued at the acquisition date, plus the fair value of any assets and liabilities resulting from a contingent consideration arrangement. All acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. For each business combination, the Group measures at the acquisition date components of non- controlling interests in the acquiree that are present ownership interests and entitle their holders to the proportionate share of the entity’s net assets in the event of liquidation at either fair value or the present ownership instruments’ proportionate share in the recognised amounts of the acquiree’s identifiable net assets. All other non-controlling interests should be measured at the acquisition-date fair value. B. The excess of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of any previous equity interest in the acquiree over the fair value of the identifiable assets acquired and the liabilities assumed is recorded as goodwill at the acquisition date. If the total of consideration transferred, non-controlling interest in the acquiree recognised and the fair value of previously held equity interest in the acquiree is less than the fair value of the identifiable assets acquired and the liabilities assumed, the difference is recognised directly in profit or loss on the acquisition date. (40) Operating segments Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker, who is responsible for allocating resources and assessing performance of the operating segments. 5. CRITICAL ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS ON UNCERTAINTY The preparation of these consolidated financial statements requires management to make critical judgments in applying the Group’s accounting policies and make critical assumptions and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. The ~41~
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above information is addressed below: (1) Critical judgments in applying the Group’s accounting policies A. Revenue recognition The Group determines whether the nature of its performance obligation is to provide the specified goods or services itself (i.e. the Group is a principal) or to arrange for the other party to provide those goods or services (i.e. the Group is an agent) based on the transaction model and its economic substance. The Group is a principal if it controls a promised good or service before it transfers the good or service to a customer. The Group recognises revenue at gross amount of consideration to which it expects to be entitled in exchange for those goods or services transferred. The Group is an agent if its performance obligation is to arrange for the provision of goods or services by another party. The Group recognises revenue at the amount of any fee or commission to which it expects to be entitled in exchange for arranging for the other party to provide its goods or services. After receiving the materials or services procured, the Group directs the use of the goods and services and provides critical manufacturing processing technique, in order to produce and significantly integrate various goods and services into the combined output as the resulting devices and transfers to a customer. The following indicators are used to determine whether the Group controls the good or service before it is transferred to a customer and considers itself as a principal: (a)The Group is primarily responsible for the provision of goods or services; (b)The Group assumes the inventory risk before transferring the specified goods or services to the customer or after transferring control of the goods or services to the customer. (c)The Group has discretion in establishing prices for the goods or services. B. Offsetting financial instruments The Company’s financial assets and liabilities are offset and reported in the net amount in the balance sheet when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. (2) Critical accounting estimates and assumptions The Group makes estimates and assumptions based on the expectation of future events that are believed to be reasonable under the circumstances at the end of the reporting period. The resulting accounting estimates might be different from the actual results. The estimates and assumptions that may significantly adjust the carrying amounts of assets and liabilities within the next financial year are addressed below: A. Impairment assessment of goodwill The Group assesses impairment of goodwill based on subjective judgment which includes identifying and allocating assets, liabilities and goodwill to related cash-generating unit to determine recoverable amount of this unit. Details of impairment assessment of goodwill ~42~
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is provided in Note 6(13). As of September 30, 2025, the Group recognised goodwill after impairment assessment of $20,320,742. B. Impairment assessment of investments accounted for using equity method The Group assesses the impairment of an investment accounted for using equity method and the goodwill it contains as soon as there is any indication that it might have been impaired and its carrying amount cannot be recovered. The Group assesses the recoverable amounts of an investment accounted for under the equity method based on the present value of the Group’s share of expected future cash flows of the investee, and analyses the reasonableness of related assumptions. As of September 30, 2025, the Group’s goodwill included in the investments accounted for under the equity method, net of impairment loss, which was converted based on the closing exchange rate at the end of period, amounted to $8,936,049. C. Evaluation of inventories As inventories are stated at the lower of cost and net realisable value, the Group must determine the net realisable value of inventories on balance sheet date based on judgments and estimates. Due to the rapid technology innovation, the Group evaluates the amounts of normal inventory consumption, obsolete inventories or inventories without market selling value on balance sheet date, and writes down the cost of inventories to the net realisable value. Such an evaluation of inventories is principally based on the demand for the products within the specified period in the future. Therefore, there might be significant changes to the evaluation. As of September 30, 2025, the carrying amount of inventories was $1,185,675,170. 6. DETAILS OF SIGNIFICANT ACCOUNTS (1) Cash and cash equivalents September 30, 2025 December 31, 2024 September 30, 2024 Cash on hand and revolving funds $ 49,304 $ 46,387 $ 49,800 Checking accounts and demand deposits 544,654,875 640,255,903 449,742,403 Cash equivalents Time deposits 320,203,853 296,621,469 340,260,574 Repo bonds 343,509 184,334 1,091,092 $ 865,251,541 $ 937,108,093 $ 791,143,869 A.The Group transacts with a variety of financial institutions with high credit quality for the purpose of dispersing credit risk, so it expects that the probability of counterparty default is low. B.The Group’s restricted bank deposits, time deposits pledged to others as collateral and with maturity of over three months were transferred to “Financial assets at amortised cost”. Refer to Note 6(4) for details. ~43~
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(2) Financial assets and liabilities at fair value through profit or loss Current items: Financial assets mandatorily measured at fair value through profit or loss Equity instruments $ 1,342,184 $ 1,351,220 $ 1,547,222 Beneficiary certificates 928,668 943,792 975,001 Derivatives 7,003,895 4,938,932 1,847,995 Contingent consideration 115,313 - - $ 9,390,060 $ 7,233,944 $ 4,370,218 Non-current items: Financial assets mandatorily measured at fair value through profit or loss Equity instruments $ 4,352,051 $ 1,165,477 $ 1,028,547 Debt instruments 3,253,517 3,523,794 2,710,344 Beneficiary certificates 87,971,579 82,950,199 82,037,844 Derivatives 629,620 4,222,731 3,355,008 Contingent consideration 110,391 - - $ 96,317,158 $ 91,862,201 $ 89,131,743 Liabilities September 30, 2025 December 31, 2024 September 30, 2024 Current items: Financial liabilities mandatorily measured at fair value through profit or loss Derivatives $ (2,399,013) $ (4,444,433) $ (2,615,117) Non-current items: Financial liabilities mandatorily measured at fair value through profit or loss Contingent consideration $ (721,262) $ - $ - Assets September 30, 2025 December 31, 2024 September 30, 2024 A.The descriptions of financial assets and liabilities at fair value through profit or loss are as follows: (a) Equity instruments: Including listed, unlisted and emerging stocks. (b) Debt instruments: Including corporate bonds and preferred shares in the nature of liabilities, etc. (c) Beneficiary certificates: Including investment in open-end funds and private equity funds. (d) Derivatives: Including cross currency swap contracts, forward exchange contracts, future contract, convertible bond and stock option. ~44~
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B.Amounts recognised in profit or loss in relation to financial assets at fair value through profit or loss are listed below: Three months ended September 30, 2025 2024 Equity instruments $ 3,334,392 $ 14,452 Debt instruments (249,117) (208,150) Beneficiary certificates 3,606,021 710,048 Derivatives 3,216,261 3,414,666 $ 9,907,557 $ 3,931,016 Nine months ended September 30, 2025 2024 Equity instruments $ 3,661,661 $ (321,778) Debt instruments (251,323) (416,871) Beneficiary certificates 12,977,994 1,483,209 Derivatives (6,341,706) 3,598,759 $ 10,046,626 $ 4,343,319 C.For the three months and nine months ended September 30 , 2025 and 2024, dividend income recognised in profit or loss in relation to financial assets at fair value through profit or loss amounted to $803,807, $560,963, $1,466,522 and $1,187,945, respectively. D.The non-hedging derivative instruments transaction and contract information are as follows: Current items: Foreign exchange forward contracts USD (BUY) 1,924,460 2025.08.15~2025.12.26 RMB (BUY) 11,494,120 2025.07.15~2025.11.28 CZK (BUY) 3,887,958 2025.08.14~2025.11.18 EUR (BUY) 75,000 2025.07.17~2025.10.21 MXN (BUY) 6,271,644 2025.08.27~2025.11.10 JPY (BUY) 29,581,070 2025.09.03~2025.10.15 USD (SELL) 2,419,228 2025.07.15~2025.11.28 TWD (SELL) 40,968,999 2025.08.15~2025.12.26 INR (SELL) 49,654,568 2025.08.18~2025.12.16 Cross currency swap contracts USD (BUY) 1,497,000 2016.09.13~2026.09.24 JPY (BUY) 9,500,000 2025.09.22~2026.07.27 TWD (SELL) 34,586,210 2025.06.17~2026.07.27 JPY (SELL) 41,064,000 2016.09.13~2026.09.24 Future contracts 115,347 2025.09.25~2025.12.29 September 30, 2025 Derivative Financial Assets Contract amount (Nominal Principal in thousands) Contract period ~45~
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September 30, 2025 Derivative Financial Liabilities Contract amount (Nominal Principal in thousands) Contract period Current items: Foreign exchange forward contracts USD (BUY) 739,124 2025.04.29~2026.03.27 JPY (BUY) 179,819,513 2025.09.04~2025.10.22 KRW (BUY) 2,755,695,221 2025.09.11~2025.10.27 RMB (BUY) 16,685,480 2025.07.14~2025.12.16 TWD (BUY) 1,708,917 2025.09.16~2025.10.17 VND (BUY) 206,924,000 2025.05.28~2026.03.02 USD (SELL) 5,627,000 2025.05.28~2026.03.02 BRL (SELL) 2,704,136 2025.09.03~2025.12.12 MXN (SELL) 407,634 2025.04.29~2026.03.27 TWD (SELL) 7,088,984 2025.09.01~2025.12.05 Cross currency swap contracts USD (BUY) 300,000 2025.03.11~2026.01.22 JPY (BUY) 10,000,000 2025.04.18~2025.10.30 TWD (SELL) 12,184,000 2025.03.11~2026.01.22 Current items: Foreign exchange forward contracts USD (BUY) 6,549,405 2024.04.23~2025.05.07 VND (SELL) 10,175,350,000 2024.11.15~2025.02.27 BRL (SELL) 1,224,384 2024.11.18~2025.01.21 MXN (SELL) 101,198 2024.04.23~2025.03.28 TWD (SELL) 172,925,465 2024.10.09~2025.05.07 INR (SELL) 47,882,088 2024.12.19~2025.02.25 Cross currency swap contracts USD (BUY) 980,000 2024.02.02~2025.03.27 TWD (SELL) 31,543,000 2024.02.02~2025.03.27 Non-current items: Cross currency swap contracts USD (BUY) 400,000 2016.09.15~2026.09.23 JPY (SELL) 41,064,000 2016.09.15~2026.09.23 December 31, 2024 Derivative Financial Assets Contract amount (Nominal Principal in thousands) Contract period ~46~
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December 31, 2024 Derivative Financial Liabilities Contract amount (Nominal Principal in thousands) Contract period Current items: Foreign exchange forward contracts USD (BUY) 48,000 2024.12.27~2025.02.12 CZK (BUY) 4,421,778 2024.12.12~2025.03.17 JPY (BUY) 78,417,153 2024.11.18~2025.03.17 KRW (BUY) 2,163,940,795 2024.11.29~2025.01.27 MXN (BUY) 3,915,790 2024.11.21~2025.02.26 RMB (BUY) 37,538,343 2024.11.07~2025.03.20 TWD (BUY) 647,640 2024.12.10~2025.01.13 EUR (BUY) 75,000 2024.10.30~2025.02.13 USD (SELL) 7,702,857 2024.10.30~2025.03.20 INR (SELL) 4,130,208 2024.12.27~2025.02.12 Cross currency swap contracts JPY (BUY) 19,500,000 2024.09.18~2025.04.30 TWD (SELL) 4,267,000 2024.09.18~2025.04.30 Current items: Foreign exchange forward contracts USD (BUY) 313,977 2024.04.23~2025.03.28 RMB (BUY) 22,800,036 2024.08.21~2024.12.27 CZK (BUY) 1,524,511 2024.09.12~2024.12.16 EUR (BUY) 200,000 2024.09.11~2024.12.13 TWD (BUY) 415,220 2024.09.19~2024.10.11 JPY (BUY) 63,166,412 2024.09.23~2024.12.10 VND (SELL) 2,454,100,000 2024.09.12~2024.10.28 USD (SELL) 3,982,596 2024.08.21~2024.12.27 MXN (SELL) 249,031 2024.04.23~2025.03.28 TWD (SELL) 6,280,350 2024.08.26~2024.10.28 Cross currency swap contracts USD (BUY) 300,000 2024.02.02~2025.02.20 JPY (BUY) 10,000,000 2024.04.22~2024.10.30 TWD (SELL) 11,500,000 2024.02.02~2025.02.20 Non-current items: Cross currency swap contracts USD (BUY) 400,000 2016.09.13~2026.09.24 JPY (SELL) 41,064,000 2016.09.13~2026.09.24 September 30, 2024 Derivative Financial Assets Contract amount (Nominal Principal in thousands) Contract period ~47~
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September 30, 2024 Derivative Financial Liabilities Contract amount (Nominal Principal in thousands) Contract period Current items: Foreign exchange forward contracts USD (BUY) 4,149,308 2024.07.11~2024.12.27 JPY (BUY) 11,551,276 2024.09.13~2024.12.17 MXN (BUY) 3,855,078 2024.08.27~2024.11.25 RMB (BUY) 5,590,568 2024.09.25~2024.11.29 EUR (SELL) 150,000 2024.09.13~2024.11.18 USD (SELL) 1,081,000 2024.08.27~2024.12.17 BRL (SELL) 1,158,066 2024.08.16~2024.11.21 INR (SELL) 10,934,102 2024.08.14~2024.10.21 RMB (SELL) 1,397,030 2024.09.30~2024.10.30 TWD (SELL) 110,014,190 2024.07.11~2024.12.27 Cross currency swap contracts USD (BUY) 680,000 2024.08.07~2025.03.27 JPY (BUY) 9,500,000 2024.09.18~2025.03.26 TWD (SELL) 24,192,600 2024.08.07~2025.03.27 (a) Cross currency swap contracts The cross currency swap contracts signed by the Company are to fulfill capital movement. For exchange rate, principals denominated in two currencies are exchanged at the same exchange rate at the initial and final exchanges. Thus, there is no foreign exchange risk. For interest rate, the fixed rate between two currencies is used to exchange. Thus, there is no interest rate risk. (b) Forward foreign exchange contracts The Group enters into foreign exchange forward transactions to reduce the following risk of exchange rate: i. Operating activities: Import of raw materials and export sales. ii. Investing activities: Import of equipment. iii.Financing activities: Long-term and short-term foreign currency assets and liabilities. (c) Future contract The Group entered into futures contracts, which are gold, to earn the spread. As of September 30, 2025, margin deposits for these contracts were $15,218, with excess margin of $12,644. E. Details of the Group’s investments in debt instruments, equity instruments and beneficiary certificates are provided in Table 3. F. The Group has no financial assets at fair value through profit or loss pledged to others. G.Information relating to credit risk of financial assets and liabilities at fair value through profit or loss is provided in Note 12(2). ~48~
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(3) Financial assets at fair value through other comprehensive income Items September 30, 2025 December 31, 2024 September 30, 2024 Non-current items: Equity instruments at cost $ 103,326,799 $ 83,172,480 $ 82,885,380 Fair value adjustments 38,205,907 15,066,842 17,801,982 $ 141,532,706 $ 98,239,322 $ 100,687,362 A.The Group has elected to classify equity investments that are considered to be strategic investments as financial assets at fair value through other comprehensive income. B.The Company conducted a share swap with Teco Electric & Machinery Co., Ltd . and acquired non-current financial assets at fair value through other comprehensive income of $23,502,999, please refer to 6(25) for details. C.Amounts recognised in profit or loss and other comprehensive income in relation to the financial assets at fair value through other comprehensive income are listed below: Three months ended September 30, 2025 2024 Equity instruments at fair value through other comprehensive income (loss) Fair value change recognised in other comprehensive income $ 20,146,758 $ 10,469,970 Cumulative (loss) gain reclassified to retained earnings due to derecognition $ (532,709) $ 638,535 Dividend income recognised in profit or loss $ 1,397,010 $ 1,175,990 Nine months ended September 30, 2025 2024 Equity instruments at fair value through other comprehensive income (loss) Fair value change recognised in other comprehensive income $ 22,832,833 $ 13,956,948 Cumulative (loss) gain reclassified to retained earnings due to derecognition $ (952,221) $ 936,558 Dividend income recognised in profit or loss $ 2,607,768 $ 2,045,708 D.The Group has no financial assets at fair value through other comprehensive income pledged to others. E. Details of the Group’s investments in equity instruments are provided in Table 3. ~49~
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(4) Financial assets at amortised cost and other current assets Current items: Time deposits with maturity over three months $ 418,079,639 $ 369,640,441 $ 345,312,114 Financial bonds 2,131,150 1,475,550 3,400,900 Restricted bank deposits 53,466 164,838 150,417 Pledged time deposits 166,944 196,504 128,343 $ 420,431,199 $ 371,477,333 $ 348,991,774 Non-current items: Financial bonds $ 5,446,233 $ 3,600,440 $ 2,704,850 Time deposits with maturity over twelve months 2,193,522 3,711,868 4,485,918 Restricted bank deposits 11,658 30,800 34,200 Pledged time deposits 33,152 29,027 24,487 $ 7,684,565 $ 7,372,135 $ 7,249,455 Other current assets $ 1,522,302 $ 1,639,947 $ 1,784,945 Items September 30, 2025 December 31, 2024 September 30, 2024 A. Amounts recognised in profit or loss in relation to financial assets at amortised cost are listed below: Three months ended September 30, 2025 2024 Interest income $ 1,934,747 $ 2,213,479 Nine months ended September 30, 2025 2024 Interest income $ 6,454,955 $ 5,714,256 B. The Group invested in the trust fund named Guangdong Finance Trust - Peng Yun Tian Hua Collection Fund Trust in December 2017 which was mainly created for the investment in Guangzhou Guangyin Nanyue Intelligent Technology Industrial Investment Partnership. As of December 31, 2024, the Group has invested a total of RMB 3,500,000 thousand, which has been fully redeemed. Under the agreement, the Group will take over the share in the trust of the preferred beneficiary, Bank of Guangzhou, in case it initiates a redemption. C. The counterparties of the Group’s investments in certificates of deposits and financial bonds are financial institutions with high credit quality, so the Group expects that the probability of counterparty default is remote. D. Information relating to financial assets at amortised cost pledged as collateral is provided in Note 8. E. The other current assets are mainly refundable deposits and non-current assets held for sale. ~50~
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(5) Hedging financial assets and liabilities Assets September 30, 2025 December 31, 2024 September 30, 2024 Cash flow hedges: Exchange rate risk Foreign exchange option $ - $ 15,496 $ - A. The forecast transactions which are highly probable incurred in the Group’s companies are designated as hedged item, and the intrinsic value of foreign exchange options is designated as cash flow hedge. Changes in fair value of foreign exchange options are included in other comprehensive income and are amortised and recognised in profit or loss during the contract period. There are economic relations between the hedging instrument and the hedged item, and the foreign exchange options are in line with major terms, such as monetary items, foreign currency borrowings or the currency and amount of bonds. B. Transaction information associated with the Group adopting hedge accounting is as follows: December 31, 2024 Hedged items Hedging instruments Notional amount Contract period Financial assets Cash flow hedges: Forecast transaction Foreign exchange option RMB (BUY) 1,072,500 2024.11.08~2025.03.28 USD (SELL) 150,000 2024.11.08~2025.03.28 C. Cash flow hedge 2025 Other equity - cash flow hedge reserve At January 1 $ (49,292) Add: Gain on hedge effectiveness-amount recognised in other comprehensive income 100,237 Less: Reclassified to profit or loss as the hedged item has affected profit or loss (50,945) At September 30 $ - (a)To hedge exposed exchange rate risk arising from forecast sales of goods and collections, the Group entered into a forward forecast sales agreement of US dollar, and the hedge ratio is 1:1. The effective portion with respect to the changes in the fair value of the hedging instruments is deferred and recognised in the cash flow hedge reserve, which is under other comprehensive income, and will be directly included in the sales revenue when the hedged items are subsequently recognised in accounts receivable. (b)The Group separates changes in spot price and time value, designating only the changes in spot price as hedging instruments. Changes in fair value, which are associated with hedged items, are recognised in other comprehensive income. Meanwhile, the time value at hedging commencement date, which is associated with hedged items, is amortised ~51~
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during the period the hedging instrument affects profit or loss. The amortisation will be reclassified from other comprehensive income to profit or loss. D. Information relating to fair value risk of hedging financial assets and liabilities is shown in Note 12(3). (6) Notes and accounts receivable Notes receivable $ 1,424,329 $ 1,146,172 $ 943,795 Accounts receivable 1,236,820,309 1,119,217,114 1,185,917,382 Less: Allowance for uncollectible accounts (15,089,427) (16,122,423) (16,862,637) $ 1,223,155,211 $ 1,104,240,863 $ 1,169,998,540 September 30, 2025 December 31, 2024 September 30, 2024 A. As of September 30, 2025 , December 31, 2024 and September 30, 2024 , accounts receivable and notes receivable were all from contracts with customers. As of January 1, 2024, the balance of receivables from contracts with customers amounted to $888,971,667. B. On September 30, 2025 , December 31, 2024 and September 30, 2024 , the Group had accounts receivable classified as financial assets at fair value through other comprehensive income in the amounts of $407,225,593, $180,185,069 and $120,260,725, respectively. C. The Group entered into a factoring agreement with the following banks to sell its accounts receivable. Under the agreement, the Group is not obligated to bear the default risk of the transferred accounts receivable, but is liable for the losses incurred on any business dispute. The Group does not have any continuing involvement in the transferred accounts receivable. Thus, the Group derecognised the transferred accounts receivable. As of September 30, 2025 , December 31, 2024 and September 30, 2024 , the relevant information of accounts receivable factored but unsettled was as follows: September 30, 2025 Accounts receivable factoring not yet due Amount of accounts receivable derecognised Amount advanced Amount of consideration retained $ 168,789,731 $ 168,789,731 $ 168,789,731 $ - December 31, 2024 Accounts receivable factoring not yet due Amount of accounts receivable derecognised Amount advanced Amount of consideration retained $ 99,315,484 $ 99,315,484 $ 99,315,484 $ - September 30, 2024 Accounts receivable factoring not yet due Amount of accounts receivable derecognised Amount advanced Amount of consideration retained $ 79,906,975 $ 79,906,975 $ 79,906,975 $ - ~52~
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As of September 30, 2025, December 31, 2024 and September 30, 2024, the Group has no retention for the factoring of accounts receivable. D. As of September 30, 2025, December 31, 2024 and September 30, 2024, the Group has not signed promissory notes as guarantee for accounts receivable in commercial dispute. E. For the three months and nine months ended September 30, 2025 and 2024, the information on the financing charges incurred from accounts receivable factoring is provided in Note 6(36). F. The Group does not hold any collateral as security. G. Information relating to credit risk is provided in Note 12(2). (7) Other receivables September 30, 2025 December 31, 2024 September 30, 2024 Tax refund receivable $ 25,910,720 $ 25,620,646 $ 23,546,671 Interest receivable 4,023,177 4,970,693 4,916,243 Government grants receivable 1,160,943 1,217,211 1,583,051 Others 14,741,571 12,362,059 14,446,686 $ 45,836,411 $ 44,170,609 $ 44,492,651 The Group’s other receivables are due from entities with good credit quality and government agencies. There is no significant credit risk as default is unlikely to occur. (8) Inventories September 30, 2025 December 31, 2024 September 30, 2024 Raw materials $ 476,694,551 $ 247,378,166 $ 289,593,966 Work in process 287,530,766 160,519,163 206,706,637 Finished goods 392,587,067 378,470,484 368,692,142 Inventory in transit 49,378,723 66,393,622 34,940,957 1,206,191,107 852,761,435 899,933,702 Less: Allowance for inventory obsolescence and market price decline (20,515,937) (17,745,257) (16,396,667) $ 1,185,675,170 $ 835,016,178 $ 883,537,035 Expenses and losses incurred on inventories for the three months and nine months ended September 30, 2025 and 2024 were as follows: Three months ended September 30, 2025 2024 Cost of inventories sold $ 1,928,970,622 $ 1,740,412,900 Loss on inventory obsolescence and market price decline 1,798,828 1,968,394 Revenue from sale of scraps (3,109,352) (2,574,838) Others 532,387 29,176 $ 1,928,192,485 $ 1,739,835,632 ~53~
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Nine months ended September 30, 2025 2024 Cost of inventories sold $ 5,155,949,562 $ 4,443,924,603 Loss on inventory obsolescence and market price decline (Gain from price recovery) 3,665,170 (5,912,216) Revenue from sale of scraps (8,284,754) (6,997,461) Others 568,693 194,385 $ 5,151,898,671 $ 4,431,209,311 As the Group sold some inventory with net realisable value lower than its cost, the allowance for inventory obsolescence and market price decline was reversed for the nine months ended September 30, 2024. (9) Investments accounted for using equity method 2025 2024 At January 1 $ 200,117,473 $ 198,480,355 Addition of investments accounted for using equity method 173,439 10,828,217 Disposal of investments accounted for using equity method (3,946,782) (70,019) Proceeds from capital reduction of investments accounted for using equity method (5,099,556) (4,959,734) Earnings distribution of investments accounted for using equity method (4,088,497) (3,017,017) Share of profit or loss of investments accounted for using equity method 11,477,464 (5,106,676) Changes in retained earnings 119,475 1,180,335 Changes in capital surplus 491,234 371,946 Changes in other equity items (3,353,157) 1,463,538 Others (6,109,614) 4,097,517 At September 30 $ 189,781,479 $ 203,268,462 September 30, 2025 September 30, 2024 Associates $ 173,016,865 $ 182,327,738 Joint ventures 16,764,614 20,940,724 $ 189,781,479 $ 203,268,462 A.Some of the above investments accounted for using the equity method were based on the financial statements of the investee companies for the same periods which were not reviewed by independent auditors. The related investments balances for the abovementioned unaudited or unreviewed investee companies amounted to $ 113,993,631 and $117,354,561, constituting 2.33% and 2.75% of the consolidated total assets as of September 30, 2025 and 2024, respectively. The share of profit (loss) of associates and joint ventures accounted for using the equity method amounted to $2,881,962, $5,378,509, $7,213,585 and ($8,541,963), constituting 1.70%, 7.60%, 13.23% and 4.26% of the consolidated total comprehensive ~54~
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income for the three months and nine months ended September 30, 2025 and 2024, respectively. B.In April 2024, the Group acquired 50% equity interest in ZF Foxconn Chassis Modules GmbH, for a purchase consideration of $9,441,598 thousand (EUR 272,014 thousand). C.A subsidiary of the Group, Foxconn Industrial Internet Co., Ltd., entered into the ‘Partnership Agreement of Xingwei (Guangzhou) Industrial Investment Partnership (Limited Partnership)’ on March 25, 2022. As a limited partner, Foxconn Industrial Internet Co., Ltd. subscribed to the shares of the fund of Xingwei (Guangzhou) Industrial Investment Partnership (Limited Partnership) amounting to RMB 9,800,000 thousand. As of September 30, 2025, the Group had recovered RMB 7,419,500 thousand from its investment. D.The above disposals of investments accounted for under equity method included the amount recognised as disposal transferred out. E. The abovementioned changes in other equity items refer to recognition of currency translation differences of associates and unrealised gains (losses) on valuation of financial assets. Others arise from the translation of the financial statements of the foreign operations’ associates into the Group’s presentation currency. F. Associates (a)The basic information of the associates that are material to the Group is as follows: Principal place of business Shareholding ratio Company name September 30, 2025 December 31, 2024 September 30, 2024 Nature of relationship Method of measurement Sharp Corporation Japan 34% 34% 34% Strategic Investment Equity method Xingwei (Guangzhou) Industrial Investment Partnership (Limited Partnership) China - - - Strategic Investment Equity method Foxconn Technology Co., Ltd. Taiwan 28% 28% 29% Supplier Equity method Zhen Ding Technology Holding Limited Cayman 29% 32% 32% Supplier Equity method ~55~
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(b)The summarised financial information of the associates that are material to the Group is as follows: Balance sheet Sharp Corporation September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 197,056,397 $ 214,817,159 $ 222,694,583 Non-current assets 94,576,924 115,336,128 122,074,711 Current liabilities (222,728,638) (182,761,452) (183,730,728) Non-current liabilities (23,366,115) (113,614,212) (128,792,173) Total net assets 45,538,568 33,777,623 32,246,393 Effect of accounting principles 1,296,512 52,329 586,011 Fair value adjustment of trademarks, other intangible net assets and tangible net assets 79,397,454 81,154,971 86,012,602 Total net assets after adjustment $ 126,232,534 $ 114,984,923 $ 118,845,006 Share in associate's net assets $ 42,217,720 $ 38,223,375 $ 39,479,596 Goodwill 8,615,932 8,768,870 9,276,730 Others 51,582 (2,826) (946,266) Carrying amount of the associate $ 50,885,234 $ 46,989,419 $ 47,810,060 Xingwei (Guangzhou) Industrial Investment Partnership (Limited Partnership) September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 1,398 $ 29,993 $ 30,267 Non-current assets 7,982,521 12,714,041 12,610,996 Total net assets $ 7,983,919 $ 12,744,034 $ 12,641,263 Share in associate's net assets $ 7,983,120 $ 12,742,759 $ 12,639,998 Others (15,942) (13,953) (17,891) Carrying amount of the associate $ 7,967,178 $ 12,728,806 $ 12,622,107 Foxconn Technology Co., Ltd. September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 128,028,499 $ 129,863,970 $ 100,685,581 Non-current assets 31,739,158 37,004,004 43,054,252 Current liabilities (56,205,383) (55,612,334) (32,537,304) Non-current liabilities (1,032,584) (1,051,918) (1,015,941) Total net assets $ 102,529,690 $ 110,203,722 $ 110,186,588 Share in associate's net assets $ 29,067,096 $ 31,237,641 $ 32,539,657 Goodwill 320,117 320,117 338,190 Others (5,075) (433) (3,098) Carrying amount of the associate $ 29,382,138 $ 31,557,325 $ 32,874,749 ~56~
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Zhen Ding Technology Holding Limited September 30, 2025 December 31, 2024 September 30, 2024 Current assets $ 133,500,730 $ 132,508,624 $ 128,373,385 Non-current assets 141,287,038 133,484,668 131,312,111 Current liabilities (83,887,815) (69,204,250) (71,999,856) Non-current liabilities (37,090,851) (44,765,432) (43,598,788) Total net assets $ 153,809,102 $ 152,023,610 $ 144,086,852 Share in associate's net assets $ 33,171,804 $ 34,752,088 $ 32,968,671 Others - 5,301 - Carrying amount of the associate $ 33,171,804 $ 34,757,389 $ 32,968,671 Statement of comprehensive income Sharp Corporation Three months ended September 30, 2025 2024 Revenue $ 97,027,716 $ 122,224,868 Profit for the period from continuing operations 3,607,017 4,732,540 Other comprehensive income (loss), net of tax 3,644,236 (12,787,951) Total comprehensive income (loss) for the period 7,251,253 (8,055,411) Effect of accounting principles (209,427) 209,325 Total comprehensive income (loss) after adjustment $ 7,041,826 $ (7,846,086) Dividends received from associates $ - $ - Sharp Corporation Nine months ended September 30, 2025 2024 Revenue $ 306,193,204 $ 350,732,104 Profit (loss) for the period from continuing operations 18,103,980 (27,404,308) Other comprehensive (loss) income, net of tax (5,111,533) 1,198,943 Total comprehensive income (loss) for the period 12,992,447 (26,205,365) Effect of accounting principles 665,402 789,297 Total comprehensive income (loss) after adjustment $ 13,657,849 $ (25,416,068) Dividends received from associates $ - $ - ~57~
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Xingwei (Guangzhou) Industrial Investment Partnership (Limited Partnership) Three months ended September 30, 2025 2024 Revenue $ - $ - (Loss) profit for the period from continuing operations (826) 163 Other comprehensive income, net of tax - - Total comprehensive (loss) income for the period $ (826) $ 163 Dividends received from associates $ 167,465 $ - Xingwei (Guangzhou) Industrial Investment Partnership (Limited Partnership) Nine months ended September 30, 2025 2024 Revenue $ - $ - Profit for the period from continuing operations 52,647 11,175 Other comprehensive income, net of tax - - Total comprehensive income for the period $ 52,647 $ 11,175 Dividends received from associates $ 167,465 $ - Foxconn Technology Co., Ltd. Three months ended September 30, 2025 2024 Revenue $ 42,331,575 $ 20,225,644 Profit for the period from continuing operations 864,244 943,684 Other comprehensive income, net of tax 6,528,367 1,600,482 Total comprehensive income for the period $ 7,392,611 $ 2,544,166 Dividends received from associates $ 559,560 $ 625,381 Foxconn Technology Co., Ltd. Nine months ended September 30, 2025 2024 Revenue $ 113,555,634 $ 42,583,129 Profit for the period from continuing operations 2,334,715 2,612,174 Other comprehensive (loss) income, net of tax (8,030,548) 4,532,376 Total comprehensive (loss) income for the period $ (5,695,833) $ 7,144,550 Dividends received from associates $ 559,560 $ 625,381 ~58~
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Zhen Ding Technology Holding Limited Three months ended September 30, 2025 2024 Revenue $ 47,366,168 $ 50,608,998 Profit for the period from continuing operations 3,589,226 4,751,296 Other comprehensive income (loss), net of tax 6,739,813 (1,005,465) Total comprehensive income for the period $ 10,329,039 $ 3,745,831 Dividends received from associates $ 1,562,900 $ 983,492 Zhen Ding Technology Holding Limited Nine months ended September 30, 2025 2024 Revenue $ 125,651,516 $ 115,530,587 Profit for the period from continuing operations 6,001,808 6,854,675 Other comprehensive (loss) income, net of tax (7,481,361) 5,384,844 Total comprehensive (loss) income for the period $ (1,479,553) $ 12,239,519 Dividends received from associates $ 1,562,900 $ 983,492 (c)The carrying amount of the Group’s interests in all individually immaterial associates and the Group’s share of the operating results are summarised below: As of September 30, 2025 , December 31, 2024 and September 30, 2024 , the carrying amount of the Group’s individually immaterial associates amounted to $51,610,511, $52,800,239 and $56,052,151, respectively. Three months ended September 30, 2025 2024 Profit for the period from continuing operations $ 1,697,321 $ 1,394,160 Other comprehensive income, net of tax 382,974 1,053,801 Total comprehensive income for the period $ 2,080,295 $ 2,447,961 Nine months ended September 30, 2025 2024 Profit for the period from continuing operations $ 3,731,692 $ 3,805,061 Other comprehensive (loss) income, net of tax (2,912,722) 2,372,569 Total comprehensive income for the period $ 818,970 $ 6,177,630 ~59~
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(d)The fair value of the Group’s material associates which have quoted market price was as follows: September 30, 2025 December 31, 2024 September 30, 2024 Sharp Corporation $ 37,840,148 $ 45,802,192 $ 46,779,257 Foxconn Technology Co., Ltd. 28,097,882 29,736,592 27,766,897 Zhen Ding Technology Holding Limited 50,715,594 36,661,875 34,981,539 $ 116,653,624 $ 112,200,659 $ 109,527,693 (e)The carrying amount of the Group’s interests in all individually immaterial joint ventures and the Group’s share of the operating results are summarised below: As of September 30, 2025 , December 31, 2024 and September 30, 2024 , the carrying amount of the Group’s individually immaterial joint ventures amounted to $16,764,614, $21,284,295 and $20,940,724, respectively. Three months ended September 30, 2025 2024 (Loss) profit for the period from continuing operations $ (190,750) $ 169,374 Other comprehensive income, net of tax 10,633 131,056 Total comprehensive (loss) income for the period $ (180,117) $ 300,430 Nine months ended September 30, 2025 2024 Loss for the period from continuing operations $ (1,162,042) $ (326,795) Other comprehensive income, net of tax 70,179 41,896 Total comprehensive loss for the period $ (1,091,863) $ (284,899) (f) The Group is the single largest shareholder of the following companies, and has no control, but only has a significant influence on the company as described below. i. The Group is the single largest shareholder of Sharp Corporation with a 34% equity interest. Given that the Group does not hold the voting rights of more than half of its shareholders attendance rate, which indicates that the Group has no current ability to direct the relevant activities of Sharp Corporation, the Group has no control, but only has significant influence, over the investee. ii. The Group is the single largest shareholder of Foxconn Technology Co., Ltd. with a 28% equity interest. Given that the Group does not hold the voting rights of more than half of its shareholders attendance rate, which indicates that the Group has no current ability to direct the relevant activities of Foxconn Technology Co., Ltd., the Group has no control, but only has significant influence, over the investee. iii. The Group is the single largest shareholder of Zhen Ding Technology Holding Limited with a 29% equity interest. Given that the Group does not hold the voting rights of more than half of its shareholders attendance rate, which indicates that the ~60~
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Group has no current ability to direct the relevant activities of Zhen Ding Technology Holding Limited, the Group has no control, but only has significant influence, over the investee. iv. The Group is the single largest shareholder of Xingwei (Guangzhou) Industrial Investment Partnership (Limited Partnership) with a 99% equity interest. Given that the Group only serves as the limited partner of the fund, it did not obtain more than half of the seats in the investment committee of the fund and the matters deliberated by the investment committee shall be agreed and passed by all members to be valid, the Group has no control, but only has significant influence, over the investee. ~61~
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(10) Property, plant and equipment 2025 Land Buildings Machinery and equipment Others Equipment under installation and construction in progress Total At January 1 Cost $ 14,786,829 $ 293,829,415 $ 387,808,576 $ 279,127,895 $ 86,898,188 $ 1,062,450,903 Accumulated depreciation and impairment - (149,210,943) (258,368,271) (185,919,886) (114,170) (593,613,270) $ 14,786,829 $ 144,618,472 $ 129,440,305 $ 93,208,009 $ 86,784,018 $ 468,837,633 Opening net book amount as at January 1 $ 14,786,829 $ 144,618,472 $ 129,440,305 $ 93,208,009 $ 86,784,018 $ 468,837,633 Additions 7,351,454 13,229,449 28,473,812 21,535,188 37,716,374 108,306,277 Transfers (25,531) 30,410,591 19,599,261 2,172,039 (46,390,487) 5,765,873 Acquired from business combinations 1,252,610 1,497,524 321,806 87,921 1,084,593 4,244,454 Changes in control of subsidiaries - - (58,152) (13,981) - (72,133) Disposals (652,331) (1,029,257) (6,569,980) (1,736,362) (1,266,725) (11,254,655) Depreciation charge - (11,205,876) (27,468,538) (23,877,960) - (62,552,374) Impairment loss - - (234,270) - - (234,270) Net exchange differences (2,406,495) (6,017,708) (6,068,592) (4,219,573) (2,493,076) (21,205,444) Closing net book amount as at September 30 $ 20,306,536 $ 171,503,195 $ 137,435,652 $ 87,155,281 $ 75,434,697 $ 491,835,361 At September 30 Cost $ 20,306,536 $ 323,925,909 $ 429,726,766 $ 273,080,425 $ 75,538,062 $ 1,122,577,698 Accumulated depreciation and impairment - (152,422,714) (292,291,114) (185,925,144) (103,365) (630,742,337) $ 20,306,536 $ 171,503,195 $ 137,435,652 $ 87,155,281 $ 75,434,697 $ 491,835,361 ~62~
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2024 Land Buildings Machinery and equipment Others Equipment under installation and construction in progress Total At January 1 Cost $ 11,294,628 $ 259,518,032 $ 357,643,277 $ 234,063,608 $ 54,332,428 $ 916,851,973 Accumulated depreciation and impairment - (132,375,666) (231,993,662) (158,515,252) - (522,884,580) $ 11,294,628 $ 127,142,366 $ 125,649,615 $ 75,548,356 $ 54,332,428 $ 393,967,393 Opening net book amount as at January 1 $ 11,294,628 $ 127,142,366 $ 125,649,615 $ 75,548,356 $ 54,332,428 $ 393,967,393 Additions 821,498 9,048,751 13,419,538 18,581,839 43,306,674 85,178,300 Transfers - 5,562,484 11,449,275 5,494,357 (22,515,918) (9,802) Acquired from business combinations - 202,252 225,337 15,823 - 443,412 Disposals (164,766) (211,657) (2,278,465) (820,040) (661,892) (4,136,820) Depreciation charge - (9,193,812) (21,632,743) (20,750,189) - (51,576,744) Net exchange differences 94,764 3,978,573 4,027,462 1,901,818 822,839 10,825,456 Closing net book amount as at September 30 $ 12,046,124 $ 136,528,957 $ 130,860,019 $ 79,971,964 $ 75,284,131 $ 434,691,195 At September 30 Cost $ 12,046,124 $ 282,376,842 $ 384,862,147 $ 260,462,372 $ 75,284,131 $ 1,015,031,616 Accumulated depreciation and impairment - (145,847,885) (254,002,128) (180,490,408) - (580,340,421) $ 12,046,124 $ 136,528,957 $ 130,860,019 $ 79,971,964 $ 75,284,131 $ 434,691,195 A. Details for the ongoing recognition of sale-and-leaseback transactions with leasing companies for some of the above machinery and equipment are provided in Note 6(20) B. In the second quarter of 2025, the Group terminated the sale and leaseback transaction and repurchased the asset. In addition, the Group disposed of the assets in the third quarter of 2025, and the gain on disposal amounted to $4,926,392 (shown as gain on disposal of property, plant and equipment under ‘other gains and losses’). B. Details of the aforementioned property, plant and equipment acquired from business combinations are provided in Note 6(39). C. Details of property, plant and equipment pledged as collateral are provided in Note 8. ~63~
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(11) L e a s i n g a r r a n g e m e n t s － l e s s e e A.The Group leases various assets including land, land use right, buildings and other equipment. The periods of lease contracts are as follows: Land and land use right: 1~50 years Buildings: 1~20 years Other equipment: 1~6 years Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. It does not enjoy the right to extend the lease term. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes. B.Short-term leases with a lease term of 12 months, include dormitories, business vehicles and office. C.The carrying amount of right-of-use assets and the depreciation charge are as follows: September 30, 2025 December 31, 2024 September 30, 2024 Carrying amount Carrying amount Carrying amount Land and land use right $ 26,571,778 $ 28,807,578 $ 25,533,478 Buildings 27,657,282 26,264,315 25,057,022 Other equipment 1,091,340 422,223 650,348 $ 55,320,400 $ 55,494,116 $ 51,240,848 Three months ended September 30, 2025 2024 Depreciation charge Depreciation charge Land and land use right $ 232,781 $ 183,640 Buildings 1,626,057 2,328,677 Other equipment 89,096 54,880 $ 1,947,934 $ 2,567,197 Nine months ended September 30, 2025 2024 Depreciation charge Depreciation charge Land and land use right $ 623,164 $ 784,181 Buildings 5,462,427 5,783,788 Other equipment 217,414 210,448 $ 6,303,005 $ 6,778,417 D.For the three months and nine months ended September 30, 2025 and 2024, the additions to right-of-use assets was $1,903,232, $2,573,142, $9,332,723 and $10,913,658, respectively. ~64~
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E. The information on income and expense accounts relating to lease contracts is as follows: Three months ended September 30, 2025 2024 Items affecting profit or loss Interest expense on lease liabilities $ 289,286 $ 319,562 Expense on short-term lease contracts $ 836,036 $ 765,362 Gain from lease modification $ 104,623 $ 12,222 Gain on disposal of right-of-use assets $ 1,189,416 $ - Nine months ended September 30, 2025 2024 Items affecting profit or loss Interest expense on lease liabilities $ 987,360 $ 807,563 Expense on short-term lease contracts $ 2,585,933 $ 2,763,615 Gain from lease modification $ 131,983 $ 116,943 Gain on disposal of right-of-use assets $ 1,586,620 $ 15,978 F. For the three months and nine months ended September 30, 2025 and 2024, the Group’s total cash outflow for leases were $1,417,210, $3,381,764, $6,765,772 and $11,089,922, respectively. (12) Investment property Land and buildings 2025 2024 At January 1 Cost $ 15,921,898 $ 17,217,578 Accumulated depreciation and impairment (7,244,304) (7,507,282) $ 8,677,594 $ 9,710,296 Opening net book amount as at January 1 $ 8,677,594 $ 9,710,296 Transfer in 302,888 18,180 Transfer out (335) (64,119) Disposals - (41,995) Depreciation charge (406,340) (614,806) Net exchange differences (378,902) 388,214 Closing net book amount as at September 30 $ 8,194,905 $ 9,395,770 At September 30 Cost $ 15,571,494 $ 17,701,185 Accumulated depreciation and impairment (7,376,589) (8,305,415) $ 8,194,905 $ 9,395,770 ~65~
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A.Rental income from the lease of the investment property and direct operating expenses arising from the investment property are shown below: Three months ended September 30, 2025 2024 Rental income from the lease of the investment property $ 233,996 $ 248,514 Direct operating expenses arising from the investment property that generated rental income for the period $ 117,357 $ 181,038 Nine months ended September 30, 2025 2024 Rental income from the lease of the investment property $ 693,554 $ 755,299 Direct operating expenses arising from the investment property that generated rental income for the period $ 406,340 $ 614,806 B.The fair value of the investment property held by the Group as at September 30, 2025 , December 31, 2024 and September 30, 2024 was $22,358,144, $23,044,763 and $26,154,484, respectively. Some properties were valued by independent appraisers. The valuation is based on the latest market price of similar investment property in the same area and condition which is categorised within Level 3 in the fair value hierarchy. ~66~
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(13) Intangible assets 2025 Goodwill Patents Trademarks and brands Developed technology Customer relationships Software Total At January 1 Cost $ 25,617,369 $ 1,399,712 $ 8,109,357 $ 15,804,620 $ 2,790,634 $ 8,763,189 $ 62,484,881 Accumulated amortisation and impairment (3,492,238) (768,196) (2,030,912) (6,696,207) (1,091,998) (5,968,065) (20,047,616) $ 22,125,131 $ 631,516 $ 6,078,445 $ 9,108,413 $ 1,698,636 $ 2,795,124 $ 42,437,265 Opening net book amount as at January 1 $ 22,125,131 $ 631,516 $ 6,078,445 $ 9,108,413 $ 1,698,636 $ 2,795,124 $ 42,437,265 Transfers - - - - - 539,620 539,620 Additions - 9,451 - 250,646 - 1,064,968 1,325,065 Acquired from business combinations 1,440,222 73,506 61,664 - - 65,999 1,641,391 Disposals - - - - - (8,961) (8,961) Disposal of subsidiaries (1,486,461) - - - - (4,133) (1,490,594) Amortization charge - (39,905) (311,150) (1,039,085) (140,407) (1,165,112) (2,695,659) Impairment loss (667,183) - - - - - (667,183) Net exchange differences (1,090,967) (41,929) (464,277) (418,011) (26,856) (107,077) (2,149,117) Closing net book amount as at September 30 $ 20,320,742 $ 632,639 $ 5,364,682 $ 7,901,963 $ 1,531,373 $ 3,180,428 $ 38,931,827 At September 30 Cost $ 23,894,053 $ 1,318,950 $ 7,903,081 $ 14,547,620 $ 2,462,758 $ 10,047,918 $ 60,174,380 Accumulated amortisation and impairment (3,573,311) (686,311) (2,538,399) (6,645,657) (931,385) (6,867,490) (21,242,553) $ 20,320,742 $ 632,639 $ 5,364,682 $ 7,901,963 $ 1,531,373 $ 3,180,428 $ 38,931,827 ~67~
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2024 Goodwill Patents Trademarks Developed technology Customer relationships Software Total At January 1 Cost $ 23,718,992 $ 4,508,214 $ 7,340,395 $ 13,839,820 $ 2,612,652 $ 6,897,520 $ 58,917,593 Accumulated amortisation and impairment (3,320,618) (3,880,896) (1,506,932) (5,278,629) (861,775) (4,467,601) (19,316,451) $ 20,398,374 $ 627,318 $ 5,833,463 $ 8,561,191 $ 1,750,877 $ 2,429,919 $ 39,601,142 Opening net book amount as at January 1 $ 20,398,374 $ 627,318 $ 5,833,463 $ 8,561,191 $ 1,750,877 $ 2,429,919 $ 39,601,142 Transfers - - - - - 465 465 Additions - - 23 251,339 2,258 1,810,632 2,064,252 Acquired from business combinations 588,228 - - 472,212 10,878 521 1,071,839 Disposals - - - - - (12,544) (12,544) Amortization charge - (78,644) (326,865) (875,442) (92,443) (1,031,533) (2,404,927) Net exchange differences 672,840 17,757 182,791 38,010 49,967 (225,585) 735,780 Closing net book amount as at September 30 $ 21,659,442 $ 566,431 $ 5,689,412 $ 8,447,310 $ 1,721,537 $ 2,971,875 $ 41,056,007 At September 30 Cost $ 25,057,619 $ 1,277,975 $ 7,566,291 $ 14,713,363 $ 2,694,103 $ 8,426,731 $ 59,736,082 Accumulated amortisation and impairment (3,398,177) (711,544) (1,876,879) (6,266,053) (972,566) (5,454,856) (18,680,075) $ 21,659,442 $ 566,431 $ 5,689,412 $ 8,447,310 $ 1,721,537 $ 2,971,875 $ 41,056,007 ~68~
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A.Details of the aforementioned intangible assets acquired from business combinations are provided in Note 6(39). Details of the derecognition of intangible assets due to changes in loss of control in subsidiaries are provided in Note 6(40). B.Impairment assessment for goodwill of Belkin International Inc. As of September 30, 2025 , the Group’s goodwill from the acquisition of Belkin International Inc. (referred to herein as “Belkin”) decreased to $11,462,833 (USD 376,510 thousand) as a result of the disposal of Phyn, a subsidiary of Belkin, in 2025. Impairment assessment of goodwill is allocated to Belkin’s CGU. The recoverable amount of the CGU relating to the goodwill arising from the acquisition of Belkin was determined based on value-in-use calculation. The calculation uses projected cash flows based on financial budgets for the next five-year period. Management determined expected revenue growth rate based on past performance and their expectations of market development. The long-term weighted average growth rates used are consistent with the projection included in industry reports. Pre-tax discount rate used reflects the risk premium of the segment and operating region. The assumptions used in the main assessment as of December 31, 2024 are as follows: Five-year compound revenue growth rate 9.3 % Long-term growth rate 2 % Pre-tax discount rate 19.7 % Based on the above assessment, there is no impairment loss on goodwill as of September 30, 2025. C.Impairment assessment for goodwill of FIT Voltaira Group GmbH As of September 30, 2025, the Group's acquisition of FIT Voltaira Group GmbH (referred herein as “Voltaira”) has generated goodwill of $2,477,570 (USD 69,264 thousand). Impairment assessment of goodwill is allocated to Voltaira’s CGU. The recoverable amount of the CGU relating to the goodwill arising from acquisition of Voltaira was determined based on value-in-use calculation. The calculation uses projected cash flows based on financial budgets for the next five-year period. Management determined expected revenue growth rate based on past performance and their expectations of market development. The long-term weighted average growth rates used are consistent with the projection included in industry reports. Pre-tax discount rate used reflects the risk premium of the segment and operating region. The assumptions used in the main assessment as of December 31, 2024 are as follows: Five-year compound revenue growth rate 19.3 % Long-term growth rate 2 % Pre-tax discount rate 18.5 % Based on the above assessment, there is no impairment loss on goodwill as of September 30, 2025. ~69~
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D.The details of amortisation are as follows: Three months ended September 30, 2025 2024 Operating costs and operating expenses $ 872,189 $ 869,751 Nine months ended September 30, 2025 2024 Operating costs and operating expenses $ 2,695,659 $ 2,404,927 (14) Other non-current assets September 30, 2025 December 31, 2024 September 30, 2024 Prepayments for equipment $ 5,968,734 $ 9,491,317 $ 5,798,869 Long-term other accounts receivable 548,010 466,624 450,401 Refundable deposits 3,383,140 2,600,948 2,487,679 Others 8,046,317 9,123,943 7,952,317 $ 17,946,201 $ 21,682,832 $ 16,689,266 Details of the long-term other accounts receivable is provided in Note 7. (15) Short-term loans Type of loans September 30, 2025 Interest rate range Collateral Bank loans Credit loans $ 735,692,251 0.61%~8.05% None Other short-term credit loans 1,233,023 4.9839% None $ 736,925,274 Type of loans December 31, 2024 Interest rate range Collateral Bank loans Credit loans $ 491,787,037 0.24%~8.35% None Type of loans September 30, 2024 Interest rate range Collateral Bank loans Credit loans $ 488,719,052 0%~8.35% None The Group has signed an agreement to offset financial assets and liabilities with financial institutions. The agreement meets the offsetting criteria of IAS 32, whereby the financial assets and liabilities are offset and reported in the net amount in the balance sheet. As of September 30, 2025, the Group had no such agreement. Details of the offset as of December 31, 2024 and September 30, 2024 are as follows: December 31, 2024 Description Gross amount of recognised financial assets and liabilities Gross amount of recognised financial assets and liabilities offset in the balance sheet Net amount of financial assets and liabilities presented in the balance sheet Bank deposits and loans $ 11,910,172 $ 11,910,172 $ - ~70~
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September 30, 2024 Description Gross amount of recognised financial assets and liabilities Gross amount of recognised financial assets and liabilities offset in the balance sheet Net amount of financial assets and liabilities presented in the balance sheet Bank deposits and loans $ 20,918,350 $ 20,918,350 $ - (16) Short-term notes and bills payable September 30, 2025 December 31, 2024 September 30, 2024 Commercial paper $ 105,670,000 $ 88,610,000 $ 83,460,000 Less: Unamortised discount (814,387) (934,079) (795,382) $ 104,855,613 $ 87,675,921 $ 82,664,618 Interest rates per annum 1.58%~1.98% 1.918%~2.188% 1.54%~2.028% (17) Other payables September 30, 2025 December 31, 2024 September 30, 2024 Awards and salaries payable $ 48,970,110 $ 51,281,359 $ 46,026,468 Payables for equipment 27,539,399 33,814,970 22,409,318 Employees’ bonuses payable 28,455,216 21,713,431 21,972,545 Consumption goods expense payable (including indirect materials) 14,248,019 13,168,676 12,788,486 Accrued interest payable 4,045,865 4,360,493 5,866,199 Royalty fees payable 2,001,377 1,792,740 2,016,852 Tax payable 7,160,102 7,163,536 5,775,553 Others 114,585,135 122,651,512 99,903,412 $ 247,005,223 $ 255,946,717 $ 216,758,833 (18) Other current liabilities September 30, 2025 December 31, 2024 September 30, 2024 Receipts in advance of payments for materials and equipment on behalf of others $ 40,737,114 $ 44,054,692 $ 46,706,014 Deposits received 21,083,562 22,345,725 19,462,189 Contract liabilities 40,546,296 30,060,655 31,012,079 Others 4,258,195 4,732,560 3,414,504 $ 106,625,167 $ 101,193,632 $ 100,594,786 ~71~
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(19) Bonds payable September 30, 2025 December 31, 2024 September 30, 2024 Convertible bonds payable $ 40,162,938 $ 37,668,419 $ 15,275,241 Less: Discount on bonds payable (3,359,831) (3,753,537) - 36,803,107 33,914,882 15,275,241 Corporate bonds payable 207,450,000 194,350,000 189,100,000 Foreign unsecured corporate bonds 67,283,450 72,465,900 69,946,500 311,536,557 300,730,782 274,321,741 Less: Current portion or exercise of put options (shown as “Long-term liabilities, current portion”) (65,016,738) (45,682,000) (22,900,000) $ 246,519,819 $ 255,048,782 $ 251,421,741 A.First overseas unsecured convertible bond issue of 2021 (a) The Company issued the first overseas unsecured convertible bonds totaling USD 700 million with the approval of the competent authority on May 26, 2021. The bonds carry zero coupon rate over five years. The circulation period is from August 5, 2021 to August 5, 2026. The Company will fully redeem the bonds at the price of the bonds’ face value plus -0.41% of the face value at the maturity date. (b) The conversion price is adjusted in line with the model specified in the conversion rules. The conversion price of NT$ 138.53 in dollars (using the exchange rate of 1 USD: 27.978 TWD) which was adjusted by the Company on July 8, 2025 based on the conversion rules of the first overseas convertible bond issue of 2021. As of September 30, 2025 , certain convertible bonds have been converted based on the abovementioned regulation for issuance of convertible bonds. The related information is provided in Note 6(25). (c) In accordance with the conversion rules, if the convertible bond is purchased (including purchased from the secondary market), early redeemed, or repaid at maturity by the Company, or if the convertible bond is converted into common stocks or redeemed by the bondholder, the bond is to be retired and will not be reissued. (d) In accordance with the conversion rules, the rights and obligations of common stocks converted are the same as the outstanding ones previously subscribed. (e) The conversion options for the first overseas convertible bond issue of 2021 are separated from the liabilities and recorded as ‘capital surplus - share options’ amounting to $336,012. (f) In accordance with the conversion rules, bondholders have the right to request the Company to redeem any bonds at the price of the bonds’ par value upon three years from the issue date. As the put options were exercised in the third quarter of 2024, ~72~
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the convertible corporate bonds were transferred to ‘long-term liabilities, current portion’ since 2023. On August 5, 2024, the unexercised put options were transferred back to ‘bonds payable’ because they meet the definition of non-current liabilities. B.First overseas unsecured convertible bond issue of 2024 (a) The Company issued the first overseas unsecured convertible bonds totaling USD 700 million with the approval of the competent authority on September 18, 2024. The bonds carry zero coupon rate over five years. The circulation period is from October 24, 2024 to October 24, 2029. The Company will fully redeem the bonds at the price of the bonds’ face value plus 0% of the face value at the maturity date. (b) The conversion price is adjusted in line with the model specified in the conversion rules. As of September 30, 2025, no bonds were converted into common stock at the conversion price of NT$ 288.86 in dollars (using the exchange rate of 1 USD: 32.1860 TWD), which was adjusted by the Company on July 10, 2025 based on the conversion rules of the first overseas convertible bond issue of 2024. (c) In accordance with the conversion rules, if the convertible bond is purchased (including purchased from the secondary market), early redeemed, or repaid at maturity by the Company, or if the convertible bond is converted into common stocks or redeemed by the bondholder, the bond is to be retired and will not be reissued. (d) In accordance with the conversion rules, the rights and obligations of common stocks converted are the same as the outstanding ones previously subscribed. (e) The conversion options for the first overseas convertible bond issue of 2024 are separated from the liabilities and recorded as ‘capital surplus - share options’ amounting to $3,840,462. (f) In accordance with the conversion rules, bondholders have the right to request the Company to redeem any bonds at the price of the bonds’ par value upon three years from the issue date. C. Second convertible debenture issue of 2025 (a) ShunSin Technology Holdings Limited, a subsidiary of the Company, issued the Second domestic unsecured convertible bonds totaling $2.5 billion with the approval of the competent authority on January 9, 2025. The bonds carry zero coupon rate over three years. The circulation period is from February 27, 2025 to February 27, 2028. (b) The conversion price is adjusted in line with the model specified in the conversion rules. The conversion price of NT$240.6 in dollars was adjusted by the subsidiary, ShunSin Technology Holdings Limited, on August 2, 2024 (the ex-dividend date). (c) In accordance with IFRS 9, the conversion options of the bonds are separated from liabilities and recognised as equity and liabilities as follows: ~73~
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Raised amount of convertible bonds at issuance $ 2,602,049 Underwriting fees (10,038) Proceeds from issuance of bonds $ 2,592,011 Coupon value of convertible bonds at issuance $ 2,320,562 Value of embedded financial derivatives (call options) at issuance (6,724) Value of equity component (conversion rights) at issuance 278,173 $ 2,592,011 (d) Details of financial liabilities at fair value through profit and loss - non-current are as follows: September 30, 2025 Embedded financial derivatives (put options) beginning balance $ - Issued in this period 6,724 Less: Unrealized loss for this period (5,224) $ 1,500 D.For details of principal, interest rate, maturity and other information of corporate bonds payable and foreign unsecured corporate bonds, refer to Table 9. ~74~
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(20) Long-term loans Long-term loans Syndicated loan from a consortium of 17 banks, including Taipei Fubon Bank 2024.03.19~2027.03.19 4.8934% None $ 18,267,000 Banque Cantonale du Jura 2007.12.12~2027.06.30 1.3000%~ 2.9000% Yes 164,323 Syndicated loan from a consortium of 2 banks, including Mizuho Corporate Bank Ltd. 2020.11.21~2025.11.28 2.5130% None 357,700 First Commercial Bank 2011.11.30~2030.11.30 2.2040% Yes 1,182,857 First Commercial Bank 2013.09.06~2033.09.06 2.4154% Yes 706,065 CTBC Bank Co., Ltd. 2024.11.27~2027.11.26 2.4280% None 600,000 Taipei Fubon Bank 2024.12.10~2027.12.10 2.4609% None 500,000 Taishin International Bank 2024.12.10~2027.12.10 2.4500% None 700,000 E.SUN Commercial Bank. 2024.12.20~2027.12.20 5.0000% None 456,675 Taiwan Cooperative Bank 2024.12.20~2027.12.20 5.3900% None 304,450 Bank of China 2022.01.24~2032.01.24 2.9000% None 3,224,538 Bank of Communications 2024.05.23~2028.04.25 3.6500%~ 3.8500% Yes 325,550 Industrial and Commercial Bank of China Limited, Singapore Branch 2023.04.12~2025.11.07 4.6600% None 15,222,500 Bank of China 2024.01.12~2027.01.11 3.0500% Yes 18,152 Fullyfun Investment Limited 2024.12.25~2026.06.24 0.0000% None 6,181 CIC Banque CIAL 2022.06.29~2028.06.30 3.0000% None 125,244 42,161,235 Less: Current portion (shown as “Long-term liabilities, current portion”) (15,955,297) Administration fee of syndicated loans (17,252) $ 26,188,686 Institution Loan period Interest rate Collateral September 30, 2025 ~75~
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Institution Loan period Interest rate Collateral December 31, 2024 Long-term loans Syndicated loan from a consortium of 17 banks, including Taipei Fubon Bank 2024.03.19~2027.03.19 5.0578% None $ 20,329,800 Banque Cantonale du Jura 2007.12.12~2027.06.30 1.3000%~ 2.9000% Yes 163,049 Bank of Ningbo 2022.08.11~2027.08.05 3.6000% None 175,896 Syndicated loan from a consortium of 2 banks, including Mizuho Corporate Bank Ltd. 2020.11.21~2025.11.28 3.3430% None 341,400 First Commercial Bank 2011.11.30~2030.11.30 2.2040% Yes 1,422,857 First Commercial Bank 2013.09.06~2033.09.06 2.4154% Yes 794,323 Agricultural Bank of China Limited 2018.01.05~2027.05.22 4.9000% None 223,318 CTBC Bank Co., Ltd. 2024.11.27~2027.11.26 2.4262% None 600,000 Taipei Fubon Bank 2024.12.10~2027.12.10 2.4591% None 500,000 Taishin International Bank 2024.12.10~2027.12.10 2.5000% None 700,000 E.SUN Commercial Bank. 2024.12.20~2027.12.20 5.6400% None 327,900 Taiwan Cooperative Bank 2024.12.20~2027.12.20 5.3900% None 491,850 Bank of China 2022.01.24~2032.01.24 2.9000%~ 4.6000% None 3,537,562 Bank of Communications 2024.05.23~2028.04.25 3.8000%~ 4.3000% Yes 407,977 Industrial and Commercial Bank of China Limited, Singapore Branch 2023.04.12~2025.11.07 5.2860% None 16,395,000 Fullyfun Investment Limited 2024.12.25~2026.06.24 0.0000% None 6,671 Banc of America Leasing & Capital, LLC 2022.12.27~2030.12.27 4.4556% None 3,841,988 CIC Banque CIAL 2022.06.29~2028.06.30 3.0000% None 150,455 50,410,046 Less: Current portion (shown as “Long-term liabilities, current portion”) (17,637,799) Administration fee of syndicated loans (28,418) $ 32,743,829 ~76~
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Institution Loan period Interest rate Collateral September 30, 2024 Long-term loans Syndicated loan from a consortium of 17 banks, including Taipei Fubon Bank 2024.03.19~2027.03.19 5.6399% None $ 18,990,000 Syndicated loan from a consortium of 2 banks, including Mizuho Corporate Bank Ltd. 2020.11.21~2025.11.28 3.8580% None 707,600 First Commercial Bank 2011.11.30~2030.11.30 2.2040% Yes 1,422,857 First Commercial Bank 2013.09.06~2033.09.06 2.4154% Yes 794,323 Agricultural Bank of China Limited 2018.01.05~2027.05.22 4.9000% None 459,483 Syndicated loan from a consortium of 12 banks, including CTBC Bank Co., Ltd. 2020.10.29~2024.12.26 2.3632% None 397,380 Mitsubishi UFJ Financial Group Bank 2021.12.20~2024.12.20 5.8200% None 822,900 Bank of China 2022.01.24~2032.01.24 3.1500%~ 4.6000% None 3,479,281 Bank of Communications 2024.05.23~2028.04.25 4.3000% Yes 358,652 Industrial and Commercial Bank of China Limited, Singapore Branch 2023.04.12~2025.11.07 5.8687% None 15,825,000 Fullyfun Investment Limited 2023.06.24~2024.12.24 0.0000% None 6,441 Banc of America Leasing & Capital, LLC 2022.12.27~2030.12.27 4.8800% None 3,843,126 47,107,043 Less: Current portion (shown as “Long-term liabilities, current portion”) (1,569,689) Administration fee of syndicated loans (30,595) $ 45,506,759 A. According to the syndicated loan agreement signed with 17 banks, including Taipei Fubon Bank, the syndicated loan agreement signed with 2 banks, including Mizuho Corporate Bank Ltd., the syndicated loan agreement signed with 12 banks, including CTBC Bank., and in accordance with the loan agreement signed with First Commercial Bank, CTBC Bank Co., Ltd., Taipei Fubon Bank, Taishin International Bank, Industrial and Commercial Bank of China, the Group shall maintain the agreed financial ratios (e.g. current ratio, net debt-to-tangible assets ratio, net tangible assets, interest coverage ratio, proprietary funds ratio and ratio of self-owned capital), to be tested semi-annually and annually on consolidated basis. B.As of December 31, 2024 and September 30, 2024 , the Group’s long term loan with Banc of America Leasing & Capital, LLC (“Boa Leasing”) was due to the sale of machinery and equipment to Boa Leasing and the subsequent lease back of the machinery and equipment from Boa Leasing, which was not a sale of assets under IFRS 15. Therefore, the Group continues to recognise the amount of $3,488,893 and ~77~
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$3,597,580, respectively, for the consideration received as long-term loans. As of September 30, 2025, the Group had paid off the abovementioned long-term borrowings related to BOA LEASING in advance. C.Details of assets pledged as collateral for long-term loans are provided in Note 8. (21) Pensions A.Defined benefit plans (a) The Company has a defined benefit pension plan in accordance with the Labor Standards Law of Taiwan, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Law. Under the defined benefit pension plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. The Company contributes monthly an amount equal to 2% of the employees’ monthly salaries and wages to the retirement fund deposited with Bank of Taiwan, the trustee, under the name of the independent retirement fund committee. Also, the Company would assess the balance in the aforementioned labor pension reserve account by December 31, every year. If the account balance is insufficient to pay the pension calculated by the aforementioned method to the employees expected to qualify for retirement in the following year, the Company will make contributions for the deficit by next March. (b) For the aforementioned pension plan, the Company recognised pension costs of $3,816, $3,799, $11,448 and $11,397 for the three months and nine months ended September 30, 2025 and 2024, respectively. (c) Expected contributions to the defined benefit pension plans of the Company for the year ending December 31, 2026 amount to $12,202. B.Defined contribution plans (a) Effective July 1, 2005, the Company and its domestic subsidiaries have established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act (the “Act”), covering all regular employees with R.O.C. nationality. Under the New Plan, the Company and its domestic subsidiaries contribute monthly an amount based on 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance. The benefits accrued are paid monthly or in lump sum upon termination of employment. (b) The Group’s Mainland China subsidiaries have a defined contribution plan. Monthly contributions to an independent fund administered by the government in accordance with the pension regulations in the People’s Republic of China (PRC) are based on certain percentage of employees’ monthly salaries and wages. The contribution ~78~
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percentage was 16%. Other than the monthly contributions, the Group has no further obligations. (c) Other overseas subsidiaries of the Group contributed pension under local regulations. (d) The pension costs under the defined contribution pension plans of the Group for the three months and the nine months ended September 30, 2025 and 2024 were $3,977,337, $4,462,719, $14,063,624 and $13,284,916, respectively. (22) Share-based payment As of September 30, 2025 , December 31, 2024 and September 30, 2024 , the share-based payment transactions of the subsidiaries of the Company, Foxconn Industrial Internet Co., Ltd., FIH Mobile Limited, Foxtron Vehicle Technologies Co., Ltd., ShunYun Technology (Zhongshan) Limited, ShunSin Technology Holdings Limited and Foxconn Interconnect Technology Limited are set forth below: Restricted share plan April 2019 149,183,352 Note 1 Restricted share plan September 2019 11,255,180 Note 1 Restricted share plan April 2020 18,881,226 Note 1 Restricted share plan February 2023 147,752,200 Note 1 Restricted share plan October 2023 6,804,732 Note 1 Restricted share plan April 2025 29,788,570 Note 1 Employee stock options April 2019 25,947,021 Note 2 Employee stock options September 2019 473,000 Note 2 Employee stock options December 2019 6,013,755 Note 2 Share award program September 2023 1,366,993 Note 3 Share award program November 2023 1,979,598 Note 3 Share award program March 2024 4,405,978 Note 3 Share award program September 2024 2,592,601 Note 3 Share award program May 2025 7,001,902 Note 3 Share award program August 2025 27,238,190 Note 3 Stock options plan January 2023 46,728,000 Note 4 Restricted share plan September 2022 44,450,000 Note 5 Restricted share plan November 2022 37,550,000 Note 5 Treasury stock award program Note 6 (22) 6 - Note 6 Treasury stock award program Note 6 (22) 7 - Note 7 Type of arrangement Grant date Quantity granted Vesting conditions Note 1: The employees can only exercise the rights after fulfilling the stipulated term of service under the limited partnership agreement. The difference between the fair value of the equity instrument and the consideration paid by the employee to acquire the instrument is amortised over a service period of 3 to 5 years starting from the grant date. Note 2: From the date of grant that exercises issue annually in five years, each issue exercises 20% equally. ~79~
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Note 3: The period of allotment without compensation shall be approximately one month from the date of grant. Note 4: Employees may execute employee stock options in installments of 72.15% and 27.85% from the grant date of employee stock options and the service date of September 30, 2025, respectively. Note 5: One year after listing in Mainland China is the first unlock date. The exercisable ratio at the first unlock date, one year after the first unlock date and two years after the first unlock date is 40%, 70% and 100%, respectively. Note 6: It pertains to the acquisition of the Company's shares from the open market for transfer to employees and are vested immediately. Note 7: It pertains to the acquisition of the Company's shares from the open market for transfer to employees and are vested immediately. A. Restricted share plan - Foxconn Industrial Internet Co., Ltd. The fair value of shares granted was RMB 5,312,274 thousand. For the three months and nine months ended September 30, 2025 and 2024, expenses incurred on restricted share plan were $336,996 (RMB 83,184 thousand), $241,917 (RMB 52,442 thousand), $1,780,543 ( RMB 412,325 thousand) and $1,521,044 ( RMB 342,362 thousand), respectively. B. Employee stock options - Foxconn Industrial Internet Co., Ltd. The increment of fair value related to the Options determined using the Black-Scholes model was RMB 217,098 thousand. For the three months and nine months ended September 30, 2025 and 2024, expenses incurred on employee stock options were $0 (RMB 0 thousand), $234 (RMB 34 thousand), $0 (RMB 0 thousand) and $12,451 (RMB 2,803 thousand), respectively. C. Share incentive plan - FIH Mobile Limited The subsidiary granted common shares to certain persons and restricted them for approximately one month. These shares were repurchased from the market and deposited in the trust. For the three months and nine months ended September 30, 2025 and 2024, expenses incurred on share incentive plan were $148,788 (USD 4,772 thousand), $4,521 (USD 140 thousand), $159,047 (USD 5,094 thousand) and $11,922 (USD 372 thousand), respectively. D. Employee stock options - Foxtron Vehicle Technologies Co., Ltd. In 2023, the subsidiary granted 46,728,000 shares to certain persons at a performance price of NT$10 per share. The fair value per unit of the subscription option for the above share-based payment transactions was estimated at NT$ 0.9832~2.7880 using the Black-Scholes option valuation model. For the three months and nine months ended September 30, 2025 and 2024, expenses incurred on employee stock options were $3,130, $3,122, $9,390 and $9,367, respectively. ~80~
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E. Restricted stocks to employees - ShunYun Technology (Zhongshan) Limited The above plan pertained to the issuance of new shares in 2022 which all were subscribed by employees, and the expected duration of the plan is 6 years. For the three months and nine months ended September 30, 2025 and 2024, expenses incurred on restricted share plan were $10,042, $14,611, $31,697 and $57,264 respectively. F. Treasury stock transferred to employee stock options - ShunSin Technology Holdings Limited The fair value of stock options of the above share-based payment was measured using the Black-Scholes option-pricing model amounting to NT$ 0 per share. For the three months and nine months ended September 30, 2025 and 2024, expense incurred on the treasury stock award program was $0. G. Share incentive plan - Foxconn Interconnect Technology Limited The share incentive plan is to purchase treasury shares from the market in 2017 and hold them in the form of trust until employees reach the conditions of grant set by the plan. For the three months and nine months ended September 30, 2025 and 2024, expenses incurred on restricted share plan were $136,186 (USD 4,362 thousand), $0 (USD 0 thousand), $136,186 (USD 4,362 thousand) and $0 (USD 0 thousand), respectively. (23) Other non-current liabilities September 30, 2025 December 31, 2024 September 30, 2024 Deferred government grants $ 4,012,884 $ 4,767,979 $ 5,420,900 Reserve for retirement pension 1,095,280 1,012,404 950,084 Tax payable 7,155,774 - - Advance rent receipts 1,241,351 1,377,086 1,416,368 Others 5,536,856 6,451,724 5,696,720 $ 19,042,145 $ 13,609,193 $ 13,484,072 (24) Provisions 2025 2024 At January 1 $ 8,238,517 $ 3,645,592 Provisions during the period 17,036,611 3,498,004 Used during the period (380,290) (252,465) Unused amounts reversed (4,899,342) (1,085,902) Exchange differences (810,010) 35,856 At September 30 $ 19,185,486 $ 5,841,085 Analysis of total provisions: September 30, 2025 December 31, 2024 September 30, 2024 Current $ 7,678,191 $ 2,855,829 $ 2,497,699 Non-current $ 11,507,295 $ 5,382,688 $ 3,343,386 The Group provides warranties on 3C and cloud networking products sold. Provision for warranty is estimated based on historical warranty data of 3C and cloud networking products. ~81~
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(25) Share capital A.Capital stock September 30, 2025 December 31, 2024 September 30, 2024 Authorized shares (in thousands) 18,000,000 18,000,000 18,000,000 Authorized capital $ 180,000,000 $ 180,000,000 $ 180,000,000 Issued shares (in thousands) 13,964,222 13,890,729 13,862,991 Paid-in Capital $ 139,642,223 $ 138,907,293 $ 138,629,906 B.Movements in the number of the Company’s ordinary shares outstanding (including certificate of entitlement to new shares from convertible bonds) are as follows: 2025 2024 Shares in thousands Shares in thousands At January 1 13,890,219 13,861,508 Convertible bonds were converted into shares of common stock 39 27,738 Issuance of new shares for a share-swap transaction 72,481 At September 30 13,962,739 13,889,246 C.To combine the strengths of both companies, the Board of Directors of the Company during its meeting on July 30, 2025 resolved to jointly develop AI data center businesses with Teco Electric & Machinery Co., Ltd. and enhance long-term competitiveness. The effective date for share exchange was set by the Company and Teco Electric & Machinery Co., Ltd. on September 25, 2025. The Company plans to issue new shares and exchange 0.305 common shares for 1 common share of Teco Electric & Machinery Co., Ltd. The Company issued 72,481 thousand ordinary shares as consideration for exchanging 237,644 thousand shares of Teco Electric & Machinery Co., Ltd., and the registration for the share exchanging was completed. The ordinary shares issued by the Company have the same rights as other shares in issue. The Company has elected to classify the acquisition of ordinary shares of Teco Electric & Machinery Co., Ltd. that are considered to be strategic investments as financial assets at fair value through other comprehensive income. D.The Company’s bonds totalling USD 200 thousand (face value) had been converted into $389 of ordinary shares (39 thousand shares) with a par value of $10 (in dollars) per share during the year ended June 30, 2025, which resulted in ‘capital surplus, additional paid-in capital’ arising from bond conversion of $5,188 and the reversal of ‘capital surplus, share options’ of $96. As of September 30, 2025, the registration has been completed. E. The Company’s bonds had been converted into ordinary shares. As of December 31, 2024, the registration of $9,726 (973 thousand shares) has not yet been completed and therefore the shares were shown as ‘certificate of entitlement to new shares from convertible bonds’. The registration amendment was completed on February 27, 2025. ~82~
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F. The Company’s bonds totalling USD 142,600 thousand (face value) had been converted into $277,387 of ordinary shares (27,738 thousand shares) with a par value of $10 (in dollars) per share during the nine months ended September 30, 2024, which resulted in ‘capital surplus, additional paid-in capital’ arising from bond conversion of $3,698,940 and the reversal of ‘capital surplus, share options’ of $68,450. The registration amendment was completed on December 20, 2024. G.Pursuant to the resolution adopted at the shareholders' meeting held on June 1, 1999, and after obtaining approval from the SFC, the Company issued 50 million ordinary shares so as to issue 25 million units of global depository receipts (GDRs) in Europe, Asia and the USA. The issuance amounted to USD 347,250 thousand, and the main terms and conditions of the GDRs are as follows: (a) Voting Holders of GDRs have no right to directly exercise voting rights or attend the Company’s shareholders' meeting, except when a motion is on the election of directors or supervisors. A holder or holders together holding at least 51% of the GDRs outstanding at the relevant record date of the shareholders' meeting can instruct the Depositary to vote in the same direction in respect of one or more resolutions to be proposed at the meeting. (b) Sale and withdrawal of GDRs Under the current R.O.C. law, shares represented by the GDRs may be withdrawn by holders of GDRs commencing three months after the initial issue of GDRs. A holder of a GDR may, provided that the Company has delivered to the custodian physical share certificates in respect of the Deposited Shares, request the Depositary to sell or cause to be sold on behalf of such holder the shares represented by such GDRs. (c) Dividends GDR holders are entitled to receive dividends to the same extent as the holders of common stock. (d) As of September 30, 2025 , 44,794 thousand units of GDRs were outstanding, which represents 89,588 thousand shares of common stock. H.Treasury stocks The Company's subsidiary, Hon Jin International Investment Co., Ltd., acquired ordinary shares issued by the Company in 1998. As of September 30, 2025, December 31, 2024 and September 30, 2024 , the subsidiary owned a total of 1,483,078 shares. The original cost of treasury stocks was $18,901, and the cost after capital reduction was $15,194. (26) Capital surplus Pursuant to the R.O.C. Company Act, capital reserve arising from paid-in capital in excess of par value on issuance of common stocks and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. Further, the R.O.C. Securities and Exchange Act requires that the amount of capital reserve to be ~83~
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capitalised mentioned above should not exceed 10% of the paid-in capital each year. Capital reserve should not be used to cover accumulated deficit unless the legal reserve is insufficient. Movements in capital reserve are as follows: 2025 Share premium Changes in ownership interests in subsidiaries Net change in equity of associates Share option Total At January 1 $ 93,428,920 $ 93,545,052 $ 6,842,412 $ 4,105,624 $ 197,922,008 Adjustments arising from changes in percentage of ownership in subsidiaries - 318,461 - - 318,461 Changes in equity of associates and joint ventures accounted for using the equity method - - 491,234 - 491,234 Disposal of investments accounted for using equity method - - (4,331) - (4,331) Convertible bonds were converted into shares of common stock 5,188 - - (96) 5,092 Premium on new shares issued in a share exchange 22,778,184 - - - 22,778,184 At September 30 $ 116,212,292 $ 93,863,513 $ 7,329,315 $ 4,105,528 $ 221,510,648 ~84~
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2024 Share premium Changes in ownership interests in subsidiaries Net change in equity of associates Share option Total At January 1 $ 89,600,284 $ 103,977,271 $ 4,739,331 $ 336,012 $ 198,652,898 Adjustments arising from changes in percentage of ownership in subsidiaries - (8,949,105) - - (8,949,105) Changes in equity of associates and joint ventures accounted for using the equity method - - 371,946 - 371,946 Disposal of investments accounted for using equity method - - 68,963 - 68,963 Convertible bonds were converted into shares of common stock 3,698,940 - - (68,450) 3,630,490 At September 30 $ 93,299,224 $ 95,028,166 $ 5,180,240 $ 267,562 $ 193,775,192 Regarding the recognition of the capital surplus from changes in ownership interests in subsidiaries, refer to Note 6(29) for details; for the recognition of the capital surplus from changes in equity interests in associates, refer to Note 6(9) f o r d e t a i l s ； f o r t h e recognition of the capital surplus from convertible bonds which were converted into shares of common stock and premium on new shares issued in a share exchange, refer to Note 6(25) for details. (27) Retained earnings A. The annual net income of the Company shall be appropriated in accordance with the priorities listed as follows: (a) Recovery of losses; (b) Appropriation of 10% for legal reserve. (c) Appropriation or reversal of special reserve pursuant to applicable law or regulation. As to the earnings available for appropriation to shareholders including accumulated unappropriated earnings and earnings available for appropriation this year, the board of directors is authorised to draft an appropriation plan in accordance with the dividend policy in Section D of the Articles of Incorporation. The board of directors is authorised to distribute dividends and bonuses in whole or in part, which may be paid in cash after a resolution has been adopted by a majority vote at a meeting of the board of directors attended by two-thirds of the total number of directors. The Company is currently at a developing stage. The Company’s dividend distribution policy is subject to the Company’s current and future investment environment, fund requirements, competition from local and abroad, and capital ~85~
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budgets, as well as taking into consideration the interests of shareholders and the long-term financial planning. Shareholder dividends are appropriated based on accumulated unappropriated earnings, which shall not be less than 15% of distributable earnings for the year and cash dividends shall not be less than 10% of total dividends. B.Except for covering accumulated deficit or issuing new stocks or cash to shareholders in proportion to their share ownership, the legal reserve shall not be used for any other purpose. The use of legal reserve for the issuance of stocks or cash to shareholders in proportion to their share ownership is permitted, provided that the balance of the reserve exceeds 25% of the Company’s paid-in capital. C.In accordance with the regulations, the Company shall set aside special reserve from the debit balance on other equity items at the balance sheet date before distributing earnings. When a debit balance on other equity items is reversed subsequently, the reversed amount could be included in the distributable earnings. D.The appropriations of 2024 and 2023 earnings had been resolved at the shareholders’ meeting on May 29, 2025 and May 31, 2024, respectively. Details are summarised as follows: 2024 2023 Amount Dividends per share (in dollars) Amount Dividends per share (in dollars) Legal reserve $ 15,677,896 $ 14,224,704 Stock dividends (70,617,432) 31,067,746 Cash dividends 80,571,871 $ 5.8 74,860,149 $ 5.4 $ 25,632,335 $ 120,152,599 The information on the above distribution of earnings which was approved by the shareholders will be posted on the “Market Observation Post System” of the TSEC. ~86~
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(28) Other equity items 2025 Financial assets at fair value through other comprehensive income Currency translation adjustments Hedging instruments Total At January 1 $ 12,338,872 $ (54,901,956) $ (41,437) $ (42,604,521) Revaluation: - Group 22,867,142 - - 22,867,142 - Associates (698,353) - - (698,353) Revaluation – tax (4,167,273) - - (4,167,273) Revaluation transferred to retained earnings 952,221 - - 952,221 Currency translation: - Group - (110,116,063) - (110,116,063) - Group – tax - (1,917,099) - (1,917,099) - Associates - (2,654,804) - (2,654,804) Cash flow hedges: - Fair value gains during the period - - 99,181 99,181 - Tax on fair value gains - - (14,877) (14,877) - Transfers to other equity items - - (42,867) (42,867) Disposal of investments accounted for using equity method - (393,010) - (393,010) At September 30 $ 31,292,609 $ (169,982,932) $ - $ (138,690,323) 2024 Financial assets at fair value through other comprehensive income Currency translation adjustments Total At January 1 $ 8,320,289 $ (121,542,242) $ (113,221,953) Revaluation: - Group 13,976,368 - 13,976,368 - Associates (1,319,180) - (1,319,180) Revaluation – tax (2,802,166) - (2,802,166) Revaluation transferred to retained earnings (936,558) - (936,558) Currency translation: - Group - 62,483,958 62,483,958 - Associates - 2,782,718 2,782,718 Disposal of investments accounted for using equity method - (184) (184) At September 30 $ 17,238,753 $ (56,275,750) $ (39,036,997) ~87~
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(29) Non-controlling interests Nine months ended September 30, 2025 2024 At January 1 $ 206,386,483 $ 193,134,544 Shares attributable to non-controlling interests: Profit for the period 17,259,544 12,783,166 Currency translation difference (10,207,455) 6,298,211 Unrealised loss on investments in equity instruments measured at fair value through other comprehensive income (34,309) (19,420) Gain on hedging instrument 7,855 - Earnings distribution to non-controlling interests (28,463,417) (8,255,018) Changes in non-controlling interests 809,671 (2,504,507) At September 30 $ 185,758,372 $ 201,436,976 A.Some subsidiaries of the Group have repurchased treasury shares, retired treasury shares, issued employee share-based payment, issued new shares and the Group lost control over subsidiaries during the nine months ended September 30, 2025 and 2024. The Group has not purchased additional shares in proportion to its ownership and thus, the non- controlling interest of the Group decreased by $195,926, increased by $471,812, decreased by $1,135,362 and increased by $884,144 and equity attributable to owners of the parent decreased by $505,771, increased by $1,153,492, increased by $318,461 and increased by $2,274,831 for the three months and nine months ended September 30, 2025 and 2024, respectively. B. The changes in 2025 were mainly from the acquisition of the subsidiary, Horizon Plus Company Limited. The Group’s non-controlling interest increased due to the transaction by $1,945,033. C. In 2024, the Group obtained the non-controlling interest in Jusda Supply Chain Management International Co., Ltd., which resulted in a decrease in non-controlling interest and equity attributable to owners of the parent by $3,388,651 and $11,223,936, respectively. (30) Operating revenue A. Disaggregation of revenue from contracts with customers The Group derives revenue from the transfer of goods and services over time and at a point in time in the following major product lines and geographical regions: ~88~
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Three months ended September 30, Revenue from external customer contracts 2025 2024 U.S.A. $ 1,009,269,670 $ 650,785,359 Singapore 383,386,779 506,222,746 Ireland 213,032,268 263,355,401 China 89,421,389 84,899,433 Taiwan 49,390,217 29,221,010 Japan 56,880,560 66,280,371 India 37,307,362 46,204,456 Vietnam 2,498,172 1,507,352 Mexico 1,566,844 1,143,948 Others 216,195,866 204,949,043 $ 2,058,949,127 $ 1,854,569,119 Nine months ended September 30, Revenue from external customer contracts 2025 2024 U.S.A. $ 2,428,731,673 $ 1,631,998,376 Singapore 1,181,004,192 1,350,345,538 Ireland 636,405,593 686,632,139 China 285,162,856 218,277,019 Taiwan 141,529,167 72,791,676 Japan 128,769,288 123,155,395 India 96,191,379 115,186,137 Vietnam 7,470,834 3,258,292 Mexico 3,774,051 3,560,010 Others 587,693,703 523,907,079 $ 5,496,732,736 $ 4,729,111,661 B. Information on product types Three months ended September 30, 2025 (in millions) 2024 (in millions) Smart Consumer Electronics $ 774,174 $ 831,735 Cloud and Networking Products 859,441 588,432 Computing Products 307,922 323,367 Components and Others 117,412 111,035 $ 2,058,949 $ 1,854,569 Nine months ended September 30, 2025 (in millions) 2024 (in millions) Smart Consumer Electronics $ 2,067,332 $ 2,092,489 Cloud and Networking Products 2,156,531 1,452,146 Computing Products 930,617 894,622 Components and Others 342,253 289,855 $ 5,496,733 $ 4,729,112 ~89~
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The product categories are classified based on the types of products from which each operating segment derives its external revenue. The descriptions of product types are as follows: Item Definition Smart Consumer Electronics Smartphones, TVs, Game Consoles, etc. Cloud and Networking Products Servers, communication network, etc. Computing Products Computers, tablets, etc. Components and Others Connectors, mechanical parts, services, etc. C. Contract liabilities The Group has recognised the following revenue-related contract liabilities (shown as “other current liabilities”): September 30, 2025 December 31, 2024 September 30, 2024 January 1, 2024 Contract liabilities $ 40,546,296 $ 30,060,655 $ 31,012,079 $ 26,380,201 Contract liabilities at the beginning of the period amounting to $3,028,986, $1,524,562, $17,397,413 and $12,053,203 were recognised as revenues for the three months and nine months ended September 30, 2025 and 2024, respectively. (31) Interest income Three months ended September 30, 2025 2024 Interest income from bank deposits $ 5,183,291 $ 6,536,784 Interest income from financial assets at amortised cost 1,934,747 2,213,479 $ 7,118,038 $ 8,750,263 Nine months ended September 30, 2025 2024 Interest income from bank deposits $ 16,445,353 $ 30,271,828 Interest income from financial assets at amortised cost 6,454,955 5,714,256 $ 22,900,308 $ 35,986,084 ~90~
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(32) Other income Three months ended September 30, 2025 2024 Rental income $ 682,674 $ 561,687 Dividend income 2,200,817 1,736,953 Government grants 42,700 30,238 Other non-operating income 600,775 772,759 $ 3,526,966 $ 3,101,637 Nine months ended September 30, 2025 2024 Rental income $ 1,991,939 $ 1,728,800 Dividend income 4,074,290 3,233,653 Government grants 126,472 123,836 Other non-operating income 1,880,955 2,204,113 $ 8,073,656 $ 7,290,402 (33) Other gains and losses Three months ended September 30, 2025 2024 Gain on financial assets or liabilities at fair value through profit or loss $ 9,907,557 $ 3,931,016 Gain on disposal of property, plant and equipment 5,472,091 396,264 Gain (loss) on disposal of investments 361,615 (174,641) Net currency exchange (loss) gain (3,858,876) 1,871,771 Impairment loss (32,730) (172,901) Other gains (losses) 172,125 (222,679) $ 12,021,782 $ 5,628,830 Nine months ended September 30, 2025 2024 Gain on financial assets or liabilities at fair value through profit or loss $ 10,046,626 $ 4,343,319 Gain on disposal of property, plant and equipment 6,245,190 572,466 Gain (loss) on disposal of investments 822,888 (113,145) Loss on early termination of long-term loans (406,661) - Net currency exchange gain (loss) 5,928,563 (1,089,264) Impairment loss (1,297,699) (172,901) Other losses (227,871) (605,068) $ 21,111,036 $ 2,935,407 (34) Expenses by nature Additional disclosures related to cost of sales and operating expenses are as follows: ~91~
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Three months ended September 30, 2025 2024 Repairing services and product warranty costs $ 5,770,476 $ 9,994,027 Employee benefit expense 73,538,133 67,289,478 Depreciation 23,962,136 20,570,967 Amortisation 872,189 869,751 $ 104,142,934 $ 98,724,223 Nine months ended September 30, 2025 2024 Repairing services and product warranty costs $ 21,626,715 $ 24,473,972 Employee benefit expense 236,101,946 219,981,689 Depreciation 68,855,379 58,355,161 Amortisation 2,695,659 2,404,927 $ 329,279,699 $ 305,215,749 (35) Employee benefit expense Three months ended September 30, 2025 2024 Wages and salaries $ 60,467,487 $ 55,350,181 Share-based payment 635,142 264,405 Labor and health insurance fees 4,185,175 3,728,973 Pension costs 3,981,153 4,466,518 Other personnel expenses 4,269,176 3,479,401 $ 73,538,133 $ 67,289,478 Nine months ended September 30, 2025 2024 Wages and salaries $ 196,048,362 $ 182,539,235 Share-based payment 2,116,863 1,612,048 Labor and health insurance fees 11,404,725 11,083,018 Pension costs 14,075,072 13,296,313 Other personnel expenses 12,456,924 11,451,075 $ 236,101,946 $ 219,981,689 A. In accordance with the Articles of Incorporation of the Company, a ratio of distributable profit of the current year, after covering accumulated losses, shall be distributed as employees' compensation. The ratio shall be between 5% and 7% for employees’ compensation. B. For the three months and nine months ended September 30, 2025 and 2024, employees’ compensation was accrued at $3,575,480, $2,928,126, $8,617,779 and $6,133,209, respectively. The aforementioned amounts were recognised in salary expenses. Among them, the expenses recognised for the nine months ended September ~92~
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30, 2025 and 2024 were estimated and accrued based on 5% of profit of current year distributable. For 2024 and 2023, the employees’ compensation resolved by the Board of Directors amounted to $8,834,120 and $8,265,938 on March 14, 2025 and March 14, 2024, respectively. The amounts were the same with the amounts recognised in the financial statements for the years ended December 31, 2024 and 2023, and will be distributed in the form of cash. Information about the appropriation of employees’ compensation (bonus) and directors’ and supervisors’ remuneration by the Company as proposed by the Board of Directors will be posted on the “Market Observation Post System” at the website of the Taiwan Stock Exchange. (36) Financial costs Three months ended September 30, 2025 2024 Interest expense: Bank borrowings $ 7,097,346 $ 6,844,730 Corporate bonds 1,320,810 1,061,922 Interest expense from lease liability 289,286 319,562 Financing expense from accounts receivable factoring 1,066,445 544,142 $ 9,773,887 $ 8,770,356 Nine months ended September 30, 2025 2024 Interest expense: Bank borrowings $ 18,743,632 $ 23,461,774 Corporate bonds 3,891,712 3,344,154 Interest expense from lease liability 987,360 807,563 Financing expense from accounts receivable factoring 2,409,116 1,056,349 $ 26,031,820 $ 28,669,840 ~93~
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(37) Income tax A.Income tax expense (a) Components of income tax expense: Three months ended September 30, 2025 2024 Current tax: Current tax on profits for the period $ 21,797,308 $ 12,511,255 Tax on undistributed surplus earnings - 24,640 Adjustments in respect of prior period (71,622) (906,090) Total current tax 21,725,686 11,629,805 Deferred tax: Origination and reversal of temporary differences (863,058) 678,618 Income tax expense $ 20,862,628 $ 12,308,423 Nine months ended September 30, 2025 2024 Current tax: Current tax on profits for the period $ 45,529,406 $ 27,133,432 Tax on undistributed surplus earnings 6,570,973 1,134,874 Adjustments in respect of prior period 606,119 (144,085) Total current tax 52,706,498 28,124,221 Deferred tax: Origination and reversal of temporary differences (2,944,420) 1,275,167 Income tax expense $ 49,762,078 $ 29,399,388 (b) The income taxes (charge)/credit relating to components of other comprehensive income are as follows: Three months ended September 30, 2025 2024 Measured at fair value through other comprehensive income from changes in fair value $ 4,620,105 $ 2,300,514 Financial statements translation differences of foreign operations (39,070) - Cash flow hedges 8,994 - $ 4,590,029 $ 2,300,514 ~94~
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Nine months ended September 30, 2025 2024 Measured at fair value through other comprehensive income from changes in fair value $ 4,167,273 $ 2,802,166 Financial statements translation differences of foreign operations 1,917,099 - Cash flow hedges 8,699 - $ 6,093,071 $ 2,802,166 B.The Company’s income tax returns through 2022 have been assessed and approved by the Tax Authority. C.The Group has applied the exception to recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. D.The current tax expense related to Pillar Two income taxes that the Group recognised for the three months and nine months ended September 30, 2025 were $3,209,741 and $7,251,187. E. The Group’s exposure to Pillar Two income taxes arising from the Pillar Two legislation is as follows: The Group is within the scope of the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD). Pillar Two legislation was enacted in the European Union, Vietnam and Japan, the jurisdictions in which certain subsidiaries are incorporated, which became effective from the fiscal year of 2024. Additionally, the legislation was also substantively enacted in Singapore and Hong Kong, which became effective from the fiscal year of 2025. Under the legislation, the Group has obligations to pay a top-up tax for the difference between its GloBE effective tax rate per jurisdiction and the 15% minimum rate. The Group is in the process of assessing its exposure to the Pillar Two legislation for when it comes into effect. This assessment is for the jurisdictions of the European Union, Vietnam, Japan and Singapore. However, due to the complexities in applying the legislation, for subsidiaries located in jurisdictions where the Pillar Two legislation has become effective or was substantially enacted, the impact of specific adjustments in the Pillar Two legislation may result in different effective tax rates compared to those calculated in accordance with IAS 12,‘Income taxes’. The Group is currently engaged with tax specialists to assist it with applying the legislation. ~95~
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(38) Earnings per share Three months ended September 30, 2025 Amount after tax Weighted average number of ordinary shares outstanding (shares in thousands) Earnings per share (in dollars) Basic earnings per share Profit attributable to ordinary shareholders of the parent $ 57,672,785 13,894,985 $ 4.15 Diluted earnings per share: Profit attributable to ordinary shareholders of the parent $ 57,672,785 13,894,985 Assumed conversion of all dilutive potential ordinary shares Employees’ compensation - 35,717 Convertible bonds-overseas - 190,133 Profit attributable to ordinary shareholders of the parent plus assumed conversion of all dilutive potential ordinary shares $ 57,672,785 14,120,835 $ 4.08 Three months ended September 30, 2024 Amount after tax Weighted average number of ordinary shares outstanding (shares in thousands) Earnings per share (in dollars) Basic earnings per share Profit attributable to ordinary shareholders of the parent $ 49,325,069 13,882,070 $ 3.55 Diluted earnings per share: Profit attributable to ordinary shareholders of the parent $ 49,325,069 13,882,070 Assumed conversion of all dilutive potential ordinary shares Employees’ compensation - 32,710 Convertible bonds-overseas - 108,995 Profit attributable to ordinary shareholders of the parent plus assumed conversion of all dilutive potential ordinary shares $ 49,325,069 14,023,775 $ 3.52 ~96~
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Nine months ended September 30, 2025 Amount after tax Weighted average number of ordinary shares outstanding (shares in thousands) Earnings per share (in dollars) Basic earnings per share Profit attributable to ordinary shareholders of the parent $ 144,141,397 13,891,829 $ 10.38 Diluted earnings per share: Profit attributable to ordinary shareholders of the parent $ 144,141,397 13,891,829 Assumed conversion of all dilutive potential ordinary shares Employees’ compensation - 56,675 Convertible bonds-overseas - 190,133 Profit attributable to ordinary shareholders of the parent plus assumed conversion of all dilutive potential ordinary shares $ 144,141,397 14,138,637 $ 10.19 Nine months ended September 30, 2024 Amount after tax Weighted average number of ordinary shares outstanding (shares in thousands) Earnings per share (in dollars) Basic earnings per share Profit attributable to ordinary shareholders of the parent $ 106,379,192 13,868,412 $ 7.67 Diluted earnings per share: Profit attributable to ordinary shareholders of the parent $ 106,379,192 13,868,412 Assumed conversion of all dilutive potential ordinary shares Employees’ compensation - 88,262 Convertible bonds-overseas - 108,995 Profit attributable to ordinary shareholders of the parent plus assumed conversion of all dilutive potential ordinary shares $ 106,379,192 14,065,669 $ 7.56 (39) Business combinations A. As the Group’s investee, Horizon Plus Company Limited, reduced its capital and the refund of capital was not in proportion to its ownership on March 11, 2025. After the capital reduction, the Group’s shareholding ratio increased from 40% to 60% and the Group obtained control over the company. The above merger involved acquisition of property, plant and equipment, intangible assets and right-of-use assets, and the fair value of these assets is still in the measurement period and is waiting for the final valuation. ~97~
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B. On May 31, 2025, the Group acquired a 100% equity interest in Guangzhou Aquila Precise Tools Ltd. with a price including contingent consideration amounting to $1,763,183 (HKD 438,600 thousand). Guangzhou Aquila Precise Tools Ltd. is primarily engaged in manufacture of medical machinery. The main purpose of this acquisition is to integrate its technological and resource advantages and strengthen its intelligent manufacturing capabilities in the field of high-end medical machinery. The above merger involved acquisition of inventories and property, plant and equipment, and the fair value of these assets is still in the measurement period and is waiting for the final valuation. C. On June 30, 2025, the Group acquired a 100% equity interest in Saigon STEC Co., Ltd. with a price including contingent consideration amounting to $300,899 (USD 10,269 thousand). The company is primarily engaged in manufacture of smartphone camera modules. This transaction aims to strengthen the vertical integration and operational layout of smartphone camera module business. The assets and liabilities mainly acquired in the above merger were property, plant and equipment and short- term borrowings. D. On September 29, 2025, the Group acquired a 100% equity interest in Sharp Fukuyama Laser Co., Ltd. and its subsidiaries in the amount of $3,175,985 (JPY 15,500,000 thousand). The company is primarily engaged in foundry business and laser business. The above merger involved acquisition of cash and cash equivalents and property, plant and equipment, and the fair value of these assets is still in the measurement period and is waiting for the final valuation. E. To expand the product line to the service of OEM of basic packaging and testing, on July 29, 2024, a subsidiary of the Group, ShunSin Technology Holdings (Hong Kong) Limited, acquired 100% of the share capital of SFA Semicon (Suzhou) Co., Ltd. for $579,222 (USD 17,890 thousand) and obtained control over SFA Semicon (Suzhou) Co., Ltd. The aforementioned business combination arose mainly from acquiring property, plant and equipment, and right-of-use assets. F. To enhance the technology and market layout of high-speed optical module and co- packaged optics (CPO), on August 29, 2024, a subsidiary of the Group, Fu Yu Electronical Technology (Huaian) Co., Ltd., acquired 70% of the share capital of Ccloud Electro Optics Technology Co., Ltd. for $974,644 (RMB 220,683 thousand) and obtained control over Ccloud Electro Optics Technology Co., Ltd. The aforementioned business combination arose mainly from acquiring intangible assets. ~98~
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(40) Supplemental cash flow information A.Investing activities with partial cash payments Purchase of property, plant and equipment $ 108,306,277 $ 85,178,300 Add: Opening balance of payable on equipment 33,814,970 32,071,277 Less: Ending balance of payable on equipment (27,539,399) (22,409,318) Net exchange differences (1,782,732) 1,250,038 Cash paid during the period $ 112,799,116 $ 96,090,297 Disposal of property, plant and equipment $ 17,499,845 $ 4,709,286 Add: Opening balance of receivable on equipment 2,923,693 2,471,515 Less: Ending balance of receivable on equipment (2,805,450) (2,446,751) Net exchange differences (209,373) 88,224 Cash received during the period $ 17,408,715 $ 4,822,274 Nine months ended September 30, 2025 2024 B.Financing activities with no cash flow effects Nine months ended September 30, 2025 2024 Issuance of shares $ 23,502,999 $ - Acquisition of financial assets at fair value through other comprehensive income (23,502,999) - Conversion of bonds payable 389 277,387 Capital surplus of bonds payable conversion 5,092 3,630,490 Conversion of convertible bonds payable (5,481) (3,907,877) Cash paid during the period $ - $ - On September 25, 2025, the Company issued new shares to exchange shares with TECO Electric & Machinery Co., Ltd. Please refer to Note 6(25) for more details. C.Changes in liabilities from financing activities 2025 Short-term notes and bills payable Short-term borrowings Long-term borrowings Bonds payable Lease liabilities Liabilities from financing activities-gross At January 1 $ 87,675,921 $ 491,787,037 $ 50,381,628 $ 300,730,782 $ 30,983,050 $ 961,558,418 Changes in cash flow from financing activities 17,060,000 266,804,122 (5,758,932) 15,692,010 (5,376,075) 288,421,125 Impact of changes in foreign exchange rate - (22,852,535) (2,509,067) (5,182,450) (2,223,856) (32,767,908) Changes in other non- cash items 119,692 1,186,650 30,354 296,215 8,938,973 10,571,884 At September 30 $ 104,855,613 $ 736,925,274 $ 42,143,983 $ 311,536,557 $ 32,322,092 $ 1,227,783,519 ~99~
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2024 Short-term notes and bills payable Short-term borrowings Long-term borrowings Bonds payable Lease liabilities Liabilities from financing activities-gross At January 1 $ 61,328,531 $ 501,772,585 $ 61,122,931 $ 296,394,318 $ 22,453,737 $ 943,072,102 Changes in cash flow from financing activities 21,970,089 (25,119,002) (15,989,085) (20,908,875) (5,504,932) (45,551,805) Impact of changes in foreign exchange rate - 11,999,002 1,972,020 2,744,173 1,332,253 18,047,448 Changes in other non- cash items (634,002) 66,467 (29,418) (3,907,875) 12,565,022 8,060,194 At September 30 $ 82,664,618 $ 488,719,052 $ 47,076,448 $ 274,321,741 $ 30,846,080 $ 923,627,939 D.In the second quarter of 2025, the Group fully disposed of its 63% equity interest in Shenzhen Hengdrive Electric Co., Ltd. amounting to $1,541,601 (RMB 351,498 thousand), and derecognised related assets, liabilities and non-controlling interest. The abovementioned main items derecognised were cash and cash equivalents, accounts receivable and accounts payable. E. In the second quarter of 2025, the Group disposed of its 100% equity interest in PHYN LLC for a total transaction amount not exceeding USD 24,900 thousand, and derecognised related assets and liabilities. The abovementioned main items derecognised were intangible assets and inventories. 7. RELATED PARTY TRANSACTIONS (1) Names of related parties and relationship Sharp Corporation and subsidiaries Associate Foxconn Technology Co., Ltd. and subsidiaries Associate Pan-International Industrial Corp. and subsidiaries Associate Eson Precision Ind. Co., Ltd. and subsidiaries Associate General Interface Solution (GIS) Holding Limited and subsidiaries Associate Zhen Ding Technology Holding Limited and subsidiaries Associate Ennoconn Corporation and subsidiaries Associate Foxsemicon Integrated Technology Inc. and subsidiaries Associate Foxstar Technology Co., Ltd. Associate Beijing HengYu New Energy Auto Rental Co., Ltd. Associate Hangzhou GengDe Electronics Co., Ltd. Associate Lingyange Semiconductor, Inc. Associate HaiWei Technology (Shenzhen) Co., Ltd. Associate Zhoukou Gengde Electronics Co., Ltd. Associate Sichuang Cheng Gong Fu Chuang Technology Co., Ltd. Associate Maxnerva Technology Services Limited and subsidiaries Associate Taiwan Intelligent Fiber Optic Network Co., Ltd. Associate ShenZhen XiaoHe E-commerce Ltd. Associate Beijing Tsinghan Company Limited Associate AMAX Engineering Corporation Associate Names of related parties Relationship with the Group ~100~
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FSK L&S (Shanghai) Co., Ltd. Associate Hebi Gengde Electronics Co., Ltd. Associate Zettmage Solutions, Inc. Associate Pollux Technologies, Inc. Associate Qingdao New Core Technology Co., Ltd. Associate Digiwin Software Co., Ltd. Associate Zhong Yang Technology Co., Ltd. Associate Linksys Pte. Ltd. Associate Shenzhen Zhong Jian South Environment Co., Ltd. Associate Shenzhen Mobile Drive Technology Co., Ltd Associate Mobile Drive Technology Co., Ltd. Associate Linksys Trading (Shanghai) Co., Ltd. Associate Shenzhen H-tech Co., Ltd. Associate Sakai Display Products Corporation Associate Linksys Holdings, Inc. Associate Linksys USA, Inc. Associate Shenzhen Xinrun Fulian Digital Technology Co., Ltd. Associate Beijing Digital China Management Systems Co., Ltd. Associate Shengfeng (Guangzhou) Industrial Investment Partnership Associate Sakai SK Holdings Pte. Ltd. Associate Sakai GK Partners LP Associate Yunjian Hongzhi Electronics (Shanghai) Co., Ltd. Associate Kai-Hong Energy Co., Ltd. Associate XSemi Corporation Associate Field Delivery Service Co., Ltd. Associate Sharp Sensing Technology Corporation Associate SiliconAuto Taiwan Co., Ltd. Joint venture Hunan Fuyuan Intelligent Technology Co., Ltd. Joint venture Qingdao Qingyun Hongzhi Industrial Investment Development Co., Ltd. Joint venture SiliconAuto B.V. Joint venture ZF Foxconn Chassis Modules GmbH Joint venture Cheng Uei Precision Industry Co., Ltd. and subsidiaries Other related party Innolux Corporation and subsidiaries Other related party iCare Diagnostics International Co., Ltd. Other related party MIH Consortium Other related party Giga Solar Materials Corporation's subsidiaries Other related party CyberTAN Technology Inc. and subsidiaries Other related party YongLin Charity Foundation Other related party Names of related parties Relationship with the Group ~101~
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(2) Significant transactions and balances with related parties A.Sales Three months ended September 30, 2025 2024 Sales of goods and services: Associates $ 41,792,255 $ 24,457,665 Other related party 1,320,680 1,840,123 $ 43,112,935 $ 26,297,788 Nine months ended September 30, 2025 2024 Sales of goods and services: Associates $ 122,541,013 $ 55,416,417 Other related party 4,376,637 5,074,239 $ 126,917,650 $ 60,490,656 The above amounts include administration and service revenue. Except for those circumstances wherein there are no similar transactions for reference and the prices and credit periods are negotiated by both parties, the other related party transactions are offered with prices very close to those offered to other customers and given a payment period of 45 to 90 days. For the transactions involving the sale of raw materials to the aforementioned related parties and subsequent repurchase of finished goods made from the same raw materials from the same party, the initial sale of raw materials is eliminated due to economic substance. The sales amount of materials and repurchase price of finished goods were offset against each other and shown at net amount in the financial statements. B.Purchases Three months ended September 30, 2025 2024 Purchases of goods: Associates $ 12,306,492 $ 8,919,733 Other related party 4,247,006 2,131,233 $ 16,553,498 $ 11,050,966 Nine months ended September 30, 2025 2024 Purchases of goods: Associates $ 38,949,606 $ 25,480,384 Other related party 11,746,404 4,899,105 $ 50,696,010 $ 30,379,489 Except for those circumstances wherein there are no similar transactions for reference and the prices and payment terms are negotiated by both parties, the Group purchases from the supplier and aforementioned related parties at the prevailing market price. The payment terms given by other vendors and related parties are 45 to 90 days and 30 to 90 days, respectively. ~102~
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C.Receivables from related parties September 30, 2025 December 31, 2024 September 30, 2024 Accounts receivable: Associates Current $ 29,120,958 $ 36,563,591 $ 17,139,634 Non-Current 548,010 - - Other related party 1,042,284 1,500,302 1,545,209 Less: Allowance for doubtful accounts (821,732) (886,502) (867,772) 29,889,520 37,177,391 17,817,071 Other receivables - sale of property, plant and equipment: Associates 41,545 46,232 61,473 Other related party - 1,122 1,105 Other receivables - purchase of materials on behalf of related parties: Associates 4,690,614 3,778,906 2,549,316 Other related party 3,079 2,675 2,698 Other receivables - disposal of investment: Associates - 231,241 334,803 Other receivables - other: Associates Sakai Display Products Corporation Current 433,833 7,584,296 7,320,615 Non-Current - 466,624 450,401 Others - 731,389 705,224 5,169,071 12,842,485 11,425,635 $ 35,058,591 $ 50,019,876 $ 29,242,706 (a) The amount is due 45 to 90 days after the transaction date. (b) Except for the receivable from SDP, the aforementioned receivables are unsecured and non-interest bearing. (c) In the first quarter of 2024, the Company entered into a five-year product procurement agreement with an associate, Sakai Display Products Corporation (hereinafter referred to as "SDP"), with a total contract value of $7,543,590 (US$246,000 thousand). Based on liquidity, $1,152,493 was shown as “prepayments,” and $6,391,097 was shown as “other non-current assets." In the second quarter of 2024, the prepayment was agreed to be collected in accordance with the agreement entered into by both parties and reclassified to “other receivables - related parties” and “other non-current assets”, respectively, based on the repayment schedule. As of September 30, 2025, the outstanding amount yet to be received from SDP was $433,833. ~103~
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D.Payables to related parties September 30, 2025 December 31, 2024 September 30, 2024 Accounts payable: Associates $ 17,697,456 $ 16,254,387 $ 10,782,869 Other related party 4,778,879 3,991,786 2,469,810 22,476,335 20,246,173 13,252,679 Other payables - acquisition of property, plant and equipment: Associates 680,751 213,216 182,092 Other related party - 3,191 - Other payables - procurement of raw materials on behalf of others: Associates 8,706,437 10,970,596 4,512,173 Other related party 85,876 193,427 183,591 9,473,064 11,380,430 4,877,856 $ 31,949,399 $ 31,626,603 $ 18,130,535 The amount is due 30 to 90 days after the transaction date. The payables are non-interest bearing. E. Contract liabilities September 30, 2025 December 31, 2024 September 30, 2024 Associates Lingyange Semiconductor, Inc. $ 2,228 $ 1,303,446 $ 2,196,979 Others 4,448 4,764 565 $ 6,676 $ 1,308,210 $ 2,197,544 F. L e a s e t r a n s a c t i o n s － l e s s e e (a) The Group leases buildings from associates. Rental contracts are typically made for periods of 1 to 5 years. Rents are paid monthly or quarterly. (b) For the three months and nine months ended September 30, 2025 and 2024, the Group acquired right-of-use assets of $3,233, $8,398, $448,081 and $23,005, respectively, from related parties. (c) Lease liabilities September 30, 2025 December 31, 2024 September 30, 2024 Associates $ 329,714 $ 124,318 $ 136,009 Other related party 2,162 2,440 5,496 $ 331,876 126,758 $ 141,505 (d) For the three months and nine months ended September 30, 2025 and 2024, the interest expense incurred on lease liabilities were $4,351, $1,933, $15,205 and $6,780, respectively. ~104~
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G.Property transactions: (a) Acquisition of property, plant and equipment: Three months ended September 30, 2025 2024 Acquisition of property, plant and equipment: Associates $ 608,086 $ 146,155 Other related party 708 - $ 608,794 $ 146,155 Nine months ended September 30, 2025 2024 Acquisition of property, plant and equipment: Associates $ 936,215 $ 327,511 Other related party 708 - $ 936,923 $ 327,511 (b) Proceeds from sale of property, plant and equipment and gain (loss) on disposal: Three months ended September 30, 2025 2024 Proceeds from sale Gain on disposal Proceeds from sale Gain on disposal Associates $ 55,101 $ 75,709 $ 8,250 $ 1,997 Other related party - - 19 - $ 55,101 $ 75,709 $ 8,269 $ 1,997 Nine months ended September 30, 2025 2024 Proceeds from sale Gain on disposal Proceeds from sale Gain on disposal Associates $ 107,157 $ 76,141 $ 14,247 $ 5,622 Other related party - - 1,117 58 $ 107,157 $ 76,141 $ 15,364 $ 5,680 ~105~
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(c) Acquisition of financial assets: Nine months ended September 30, 2025 Accounts No. of shares (thousand shares) Objects Consideration Associates Sharp Sensing Technology Corporation Investment accounted for using equity method - Shares $ 163,526 Sharp Corporation " 1 Common Shares 3,175,985 Others " 17,344 " 173,439 $ 3,512,950 Nine months ended September 30, 2024 Accounts No. of shares (thousand shares) Objects Consideration Associates Shengfeng (Guangzhou) Industrial Investment Partnership Investment accounted for using equity method - Shares $ 220,871 Sakai SK Holdings Pte. Ltd. " 1,785,510 Common Shares 405,668 Sakai GK Partners LP " - Shares 97,079 Qingdao New Core Technology Co., Ltd. " - " 444,280 Others " 12,658 Common Shares 126,581 $ 1,294,479 ~106~
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(d) Proceeds from sale of financial assets and gain on disposal: Nine months ended September 30, 2025 Accounts No. of shares (thousand shares) Objects Proceeds Gain on disposal Associates General Interface Solution (GIS) Holding Limited Investment accounted for using equity method 4,704 Reco Technology Holding Limited 67,175 695 Ennoconn International Investment Co., Ltd. " 628 Dudoo Ltd. 25,580 2,027 $ 92,755 $ 2,722 (e) Acquisition of other assets: Nine months ended September 30, 2025 2024 Accounts Consideration Consideration Associates Intangible assets $ 5,633 $ 52,546 H.Loans to related parties (a) Receivables from related parties September 30, 2025 December 31, 2024 September 30, 2024 Associates $ 150,339 $ 157,626 $ 159,210 For collaterals, refer to Table 1. (b) Interest income Three months ended September 30, 2025 2024 Associates $ 1,486 $ 1,598 Nine months ended September 30, 2025 2024 Associates $ 4,548 $ 4,696 For the three months and nine months ended September 30, 2025 and 2024, the interest was recognised at the rate of 4%. (3) Key management compensation Three months ended September 30, 2025 2024 Salaries and other short-term employee benefits $ 120,025 $ 229,079 Post-employment benefits 566 614 Share-based payments 149,896 54,332 $ 270,487 $ 284,025 ~107~
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Nine months ended September 30, 2025 2024 Salaries and other short-term employee benefits $ 423,482 $ 534,029 Post-employment benefits 1,663 1,895 Share-based payments 342,706 214,489 $ 767,851 $ 750,413 8. PLEDGED ASSETS As of September 30, 2025 , December 31, 2024 and September 30, 2024 , the book values of the Group’s pledged assets are as follows: Time deposits and cash (shown as “current financial assets at amortised cost”) Customs deposits $ 166,944 $ 196,504 $ 128,343 Restricted deposits (shown as “current financial assets at amortised cost”) Reserve accounts for short-term loans and security for litigation 53,466 164,838 150,417 Time deposits and cash (shown as “non- current financial assets at amortised cost”) Security deposit for provisional attachment, bond deposit as security for court proceedings, security deposit for employment of foreign employees and customs deposits 33,152 29,027 24,487 Restricted deposits (shown as “non- current financial assets at amortised cost”) Security deposit for provisional attachment 11,658 30,800 34,200 Buildings and structures Long-term loans 5,072,871 4,795,787 3,855,645 $ 5,338,091 $ 5,216,956 $ 4,193,092 Assets Nature September 30, 2025 December 31, 2024 September 30, 2024 9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNISED CONTRACT COMMITMENTS (1) Contingencies On November 7, 2022, the Group reached an equity agreement with Nu Ride Inc. (NuRide, formerly known as Lordstown Motors Corp.), a NASDAQ listed company in the United States, agreeing that the Group will subscribe Class A ordinary shares at USD 1.76 (in dollars) per share, totalling USD 70,000 thousand, and Series A preferred shares at USD 100 (in dollars) per share, totalling USD 100,000 thousand. As of September 30, 2025, the Group had paid USD 22,734 thousand for ordinary shares and USD 30,000 thousand for preferred shares and the corresponding shares obtained were subsequently measured at fair value, and were classified as ‘non-current financial assets at fair value through other comprehensive income’ and ‘non-current financial assets at fair value through profit or loss’. ~108~
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However, there was a dispute between the Group and NuRide over the application of the provisions in the investment agreement, and the Group suspended the remaining investments. On June 27, 2023, NuRide filed for bankruptcy in Delaware Bankruptcy Court in the United States and filed a complaint against the Group. As of the issuance date of the financial statements, the bankruptcy and the appeal procedures of NuRide were both in progress. The Group had suspended the subsequent negotiation actions. As for the lawsuit filed by NuRide, the Group is still unable to predict the result of the litigation and cannot reliably estimate the contingent liabilities. (2) Commitments-Expenditures contracted for at the balance sheet date but not yet incurred September 30, 2025 December 31, 2024 September 30, 2024 Property, plant and equipment $ 18,477,564 $ 25,236,804 $ 16,261,195 Financial assets at fair value through profit or loss 3,974,793 4,763,426 5,093,942 Financial assets at fair value through other comprehensive income 407,557 1,531,949 1,478,688 Investments accounted for using equity method 27,573,529 4,310,169 4,550,648 Business combinations 840,906 - - $ 51,274,349 $ 35,842,348 $ 27,384,473 10. SIGNIFICANT DISASTER LOSS None. 11. SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE (1) To raise capital, the Group’s subsidiary, Foxconn Singapore Pte Ltd, intended to issue corporate bonds for a total amount of EUR 650,000 thousand through the medium term note (MTN) guaranteed by the Company. (2) The Company issued the fourth unsecured corporate bonds of 2025 amounting to $16,250,000, as approved by the regulatory authority on October 27, 2025. The bonds were issued on OTC on November 5, 2025. (3) To expand cloud computing service platforms and accelerate development of the Group’s three AI platforms, the Board of Directors resolved to purchase commercial information equipment of AI cloud computing for building an AI computer cluster and supercomputing center. For the period from December 2025 to December 2026, the investment amount is no higher than $42,000,000. 12. OTHERS (1) Capital management The Group’s objectives when managing capital are to safeguard the Group’s ability to operate with the goal to provide returns for shareholders and maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may ~109~
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adjust the amount of dividends paid to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital on the basis of the gearing ratio. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total borrowings (including ‘current and non-current borrowings’ as shown in the consolidated balance sheet) less cash and cash equivalents. Total capital is calculated as ‘equity’ as shown in the consolidated balance sheet less the total intangible assets. During 2025, the Group’s strategy, which was unchanged from 2024, was to maintain the gearing ratio at 70% or below. (2) Financial instruments A.Financial instruments by category Refer to the consolidated balance sheets and Note 6 for the amounts and details of the financial assets (financial assets at fair value through profit or loss, financial assets at fair value through other comprehensive income, financial assets at amortised cost, derivative financial assets for hedging, accounts receivable (including related parties) and other receivables (including related parties)) and financial liabilities (financial liabilities at fair value through profit or loss, accounts payable (including related parties), other payables, short-term loans, short-term notes and bills payable, long-term liabilities, current portion, long-term loans and corporate bonds payable). B.Financial risk management policies (a) Risk categories: The Group employs a comprehensive risk management and control system to clearly identify, measure, and control the various kinds of financial risk it faces, including market risk (including foreign exchange risk, interest rate risk and price risk), credit risk, and liquidity risk. (b) Management objectives: i. Except for market risk, which is controlled by outside factors, the remainder of the foregoing types of risks can be controlled internally or removed from business processes. Therefore, the goal in managing each of these risks is to reduce them to zero. ii. As for market risk, the goal is to optimize its overall position through strict analysis, suggestion, execution and audit processes, and proper consideration of a) long-term trends in the external economic/financial environment, b) internal operating conditions, and c) the actual effects of market fluctuations. iii. The Group's overall risk management policy focuses on the unpredictable item of financial markets and seeks to reduce the risk that potentially pose adverse effects on the Group's financial position and financial performance. iv. For the information on the derivative financial instruments that the Group enters into, refer to Notes 6(2) and (5). ~110~
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(c) Management system: i. Risk management is executed by the Corporate Finance by following policies approved by the Board. Through cooperation with the Group's operating units, finance department is responsible for identifying, evaluating and hedging financial risks. ii. The Board has a written policy covering overall risk management. It also has written policies covering specific issues, such as exchange rate risk, interest rate risk, credit risk, derivative and non-derivative financial instruments used, and the investment of excess working capital. C.Significant financial risks and degrees of financial risks (a) Market risk i. Foreign exchange risk (i) Nature: The Group is a multinational group in the Electronics manufacturing services industry. Most of the exchange rate risk from operating activities come from: a. Foreign exchange risk arises from different exchange rates to functional currency as the invoice dates of accounts receivable and payable denominated in non-functional foreign currency are different. Due to the characteristics of the subcontracting industry, the Company’s revenue and expenditures are mostly denominated in foreign currency. Thus, the remaining net foreign exchange risk is not material after offsetting assets and liabilities. Furthermore, although the variations in currencies of the Company’s certain foreign investments in emerging countries (i.e. Vietnam and India, etc.) are considered huge, the percentage of the investments is not significant and thus the Company’s foreign exchange risk can be maintained in the controllable range. (Note: The Group has several sites in various countries and thus is exposed to various foreign exchange risks. The main risk arises from USD and RMB.) b. Except for the above transactions (operating activities) recognised in the income statement, assets and liabilities recognised in the balance sheet and the net investment in foreign operations also result in the exchange rate risk. (ii) Management: a. For such risks, the Group has set up policies requiring companies in the Group to manage its exchange rate risks. b. As to the exchange rate risk arising from the difference between various functional currencies and the reporting currency in the consolidated financial statements, it is managed by the Corporate Finance. ~111~
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(iii) The source: a. USD and TWD: Foreign exchange risk arises primarily from USD-denominated cash, cash equivalents, accounts receivable and other receivables, loans, accounts payable and other payables, which results in exchange loss or gain when they are converted into TWD. b. USD and RMB: Foreign exchange risk arises primarily from USD-denominated cash, cash equivalents, accounts receivable and other receivables, loans, accounts payable and other payables, which results in exchange loss or gain when they are converted into RMB. (iv)Extent The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows: Financial assets Monetary items USD : TWD $ 42,528,944 30.445 $ 1,294,793,708 5 % $ 64,739,685 USD : RMB 47,409,051 7.1283 1,443,368,551 5 % 72,168,428 Net effect in consolidated entities with foreign currency USD : TWD $ 66,558,300 30.445 $ 2,026,367,443 Financial liabilities Monetary items USD : TWD $ 46,825,706 30.445 $ 1,425,608,618 5 % $ 71,280,431 USD : RMB 41,144,917 7.1283 1,252,656,994 5 % 62,632,850 September 30, 2025 Foreign currency amount (in thousands) Sensitivity analysis (Foreign currency: Functional currency) Exchange rate Book value (TWD) Extent of variation Effect on profit or loss ~112~
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December 31, 2024 Foreign currency amount (in thousands) Sensitivity analysis (Foreign currency: Functional currency) Exchange rate Book value (TWD) Extent of variation Effect on profit or loss Financial assets Monetary items USD : TWD $ 44,295,252 32.79 $ 1,452,441,312 5 % $ 72,622,066 USD : RMB 53,691,274 7.3225 1,760,536,871 5 % 88,026,844 Net effect in consolidated entities with foreign currency USD : TWD $ 59,263,084 32.79 $ 1,943,236,512 Financial liabilities Monetary items USD : TWD $ 48,635,623 32.79 $ 1,594,762,067 5 % $ 79,738,103 USD : RMB 47,003,127 7.3225 1,541,232,547 5 % 77,061,627 September 30, 2024 Foreign currency amount (in thousands) Sensitivity analysis (Foreign currency: Functional currency) Exchange rate Book value (TWD) Extent of variation Effect on profit or loss Financial assets Monetary items USD : TWD $ 40,370,879 31.65 $ 1,277,738,306 5 % $ 63,886,915 USD : RMB 50,474,597 6.9976 1,597,520,987 5 % 79,876,049 Net effect in consolidated entities with foreign currency USD : TWD $ 61,339,326 31.65 $ 1,941,389,678 Financial liabilities Monetary items USD : TWD $ 44,722,103 31.65 $ 1,415,454,566 5 % $ 70,772,728 USD : RMB 41,141,769 6.9976 1,302,136,978 5 % 65,106,849 Note: Information relating to monetary assets and liabilities denominated in foreign currencies disclosed by the Group on September 30, 2025 , was prepared using data from inter- company transaction within the Group that had not been eliminated. The information on comparative period was prepared and presented by the same logic. (v) Total exchange gain (loss) , including realised and unrealised arising from significant foreign exchange variation on the monetary items held by the Group for the three months and nine months ended September 30, 2025 and 2024 amounted to ($3,858,876), $1,871,771, $5,928,563 and ($1,089,264), respectively. ~113~
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ii. Equity securities (i) Nature The Group primarily invests in domestic and foreign publicly traded equity instruments, which are accounted for as financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income. The price of those equity instruments will be affected by the uncertainty of the future value of the investment. (ii) Extent If such equity instruments’ price rise or fall by 1%, with all other factors held constant, the impact on equity due to investments in equity instruments measured at fair value through other comprehensive income, and investments in equity at fair value through profit or loss are $1,472,269 and $1,032,631 for the nine months ended September 30, 2025 and 2024, respectively. iii. Cash flow and fair value interest rate risk (i) The Group's interest rate risk arises from long-term loans and short-term loans. Borrowings with floating rates expose the Group to cash flow interest rate risk, but part of the risks are offset by cash and cash equivalents with variable interest rates. Borrowings with fixed rates expose the Group to fair value interest rate risk. The Group's borrowings consist of fixed and floating interest rates. During the nine months ended September 30, 2025 and 2024, the Group’s borrowings at variable rate were mainly denominated in USD, EUR and CZK. (ii) The Group manages its cash flow interest rate risk by using fixed-to-fixed interest rate swaps. Under these swaps, the Group agrees with other parties to exchange, at specified intervals (mainly quarterly), the difference between fixed contract rates and floating rate interest amounts calculated by reference to the agreed notional principal amounts. (iii)If the borrowing interest rate had increased/decreased by 0.25% with all other variables held constant, profit before income tax for the nine months ended September 30, 2025 and 2024 would have decreased/increased by $1,458,475 and $1,043,896, respectively. The main factor is that changes in interest expense result from floating-rate borrowings. (b) Credit risk i. Credit risk refers to the risk of financial loss to the Group arising from default by the clients or counterparties of financial instruments. According to the Group’s credit policy, each local entity in the Group is responsible for managing and analysing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. The Group assesses the credit quality of the customers by taking into account their financial position, past experience and other factors to conduct its internal risk management. ~114~
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Individual risk limits are set based on internal or external ratings in accordance with limits set by the board of directors. The utilisation of credit limits is regularly monitored. Major credit risk arises from cash and cash equivalents, derivative financial instruments and other financial instruments. The counterparties are banks with good credit quality and financial institutions with investment grade or above and government agencies, so there is no significant compliance concerns and credit risk. ii. The Group assumes that if the contract payments were past due over 90 days based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition; if past due over 360 days, a default has occurred. iii. The following indicators are used to determine whether the credit impairment of debt instruments has occurred: (i) It becomes probable that the issuer will enter bankruptcy or other financial reorganization due to their financial difficulties; (ii) Default or delinquency in interest or principal repayments; (iii)Adverse changes in national or regional economic conditions that are expected to cause a default. iv. The aging analysis of notes receivable and accounts receivable (including related parties) is as follows: September 30, 2025 December 31, 2024 September 30, 2024 Not past due $ 1,239,790,995 $ 1,127,956,445 $ 1,178,180,200 Up to 90 days 12,582,299 13,239,908 8,965,757 91 to 180 days 2,020,896 1,703,727 1,559,125 181 to 270 days 316,183 384,747 645,178 271 to 360 days 230,477 761,317 1,488,368 Over 361 days 14,015,040 14,381,035 14,707,392 $ 1,268,955,890 $ 1,158,427,179 $ 1,205,546,020 The above aging analysis is based on days overdue. v. The Group applies the following approaches to assess the expected credit losses (ECLs) of accounts receivable: (i) Assess the ECLs on an individual basis if a significant default has occurred to certain customers. (ii) Classify the other customers’ accounts receivable based on the Group’s credit rating standards and estimates the ECLs using loss rate methodology or provision matrix. (iii)Adjust the loss rates constructed from historical and recent information by taking into account the business cycle indicators of the National Development Council and forecasts of the Basel Committee on Banking Supervision. ~115~
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(iv)As of September 30, 2025 , December 31, 2024 and September 30, 2024 , the individual provision for impairment of accounts receivable using loss rate methodology or provision matrix is as follows: ~116~
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Individual Group 1 Group 2 Group 3 Group 4 Total September 30, 2025 Expected loss rate 100% 0.05% 0.11% 0.01%~34.6% 0.08%~99.0% Total book value $ 14,024,158 $ 831,275,919 $ 364,590,507 $ 19,192,829 $ 39,872,477 $ 1,268,955,890 Loss allowance $ 14,024,158 $ 415,638 $ 401,050 $ 444,277 $ 626,036 $ 15,911,159 Individual Group 1 Group 2 Group 3 Group 4 Total December 31, 2024 Expected loss rate 100% 0.05% 0.11% 0.01%~29.7% 0.07%~66.7% Total book value $ 14,750,222 $ 688,093,035 $ 404,956,934 $ 14,986,549 $ 35,640,439 $ 1,158,427,179 Loss allowance $ 14,750,222 $ 344,046 $ 445,453 $ 453,390 $ 1,015,814 $ 17,008,925 Individual Group 1 Group 2 Group 3 Group 4 Total September 30, 2024 Expected loss rate 100% 0.05% 0.11% 0.01%~27.8% 0.07%~98.3% Total book value $ 15,455,003 $ 721,514,633 $ 429,348,254 $ 11,573,926 $ 27,654,204 $ 1,205,546,020 Loss allowance $ 15,455,003 $ 360,757 $ 472,283 $ 345,378 $ 1,096,988 $ 17,730,409 ~117~
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Group 1: Standard Poor’s, Fitch’s, or Moody’s rating of A-level, or rated as A-level in accordance with the Group’s credit policies for those that have no external credit ratings. Group 2: Standard Poor’s or Fitch’s rating of BBB, Moody’s rating of Baa, or rated as B or C in accordance with the Group’s credit policies for those that have no external credit ratings. Group 3: Standard Poor’s or Fitch’s rating of BB + and below, or Moody’s rating of Ba1 and below. Group 4: Rated as other than A, B, or C in accordance with the Group’s credit policies for those that have no external credit ratings. vi. As of September 30, 2025, December 31, 2024 and September 30, 2024, the Group calculated the expected loss rate based on historical overdue repayment to assess other receivables - related parties impairment losses and no allowance for uncollectible accounts was recognised. vii. Movements in relation to the Group’s loss allowance for accounts receivable (including related parties) is as follows: 2025 2024 At January 1 $ 17,008,925 $ 16,701,504 (Reversal of) provision for impairment loss (351,285) 698,813 Effect of foreign exchange (746,481) 330,092 At September 30 $ 15,911,159 $ 17,730,409 (c) Liquidity risk i. Cash flow forecasting is performed by each operating entity of the Group and aggregated by the Corporate Finance. The Corporate Finance monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs while maintaining sufficient headroom on its undrawn committed borrowing facilities at all times so that the Group does not breach borrowing limits or covenants (where applicable) on any of its borrowing facilities. Such forecasting takes into consideration the Group’s debt financing plans, covenant compliance, compliance with internal balance sheet ratio targets and, if applicable, external regulatory or legal requirements, for example, currency restrictions. ii. The table below analyses the Group’s non-derivative financial liabilities and net- settled or gross-settled derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for non-derivative financial liabilities and to the expected maturity date for derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. ~118~
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Non-derivative financial liabilities: September 30, 2025 Less than 1 year Between 1 to 2 years Between 2 to 5 years Over 5 years Total Financial liabilities at fair value through profit or loss $ - $ - $ 721,262 $ - $ 721,262 Bonds payable 65,016,738 30,700,000 157,702,819 58,117,000 311,536,557 Long-term loans 15,955,297 19,536,160 3,077,608 3,592,170 42,161,235 Lease liabilities 7,124,625 10,682,171 11,087,876 7,091,423 35,986,095 $ 88,096,660 $ 60,918,331 $ 172,589,565 $ 68,800,593 $ 390,405,149 December 31, 2024 Less than 1 year Between 1 to 2 years Between 2 to 5 years Over 5 years Total Bonds payable $ 45,682,000 $ 46,204,219 $ 144,020,563 $ 64,824,000 $ 300,730,782 Long-term loans 17,637,799 385,656 25,004,292 7,382,299 50,410,046 Lease liabilities 7,061,892 5,754,830 11,032,104 10,629,820 34,478,646 $ 70,381,691 $ 52,344,705 $ 180,056,959 $ 82,836,119 $ 385,619,474 September 30, 2024 Less than 1 year Between 1 to 2 years Between 2 to 5 years Over 5 years Total Bonds payable $ 22,900,000 $ 66,605,241 $ 123,926,500 $ 60,890,000 $ 274,321,741 Long-term loans 1,569,689 16,860,859 20,792,909 7,883,586 47,107,043 Lease liabilities 7,687,452 3,802,568 10,122,651 8,960,408 30,573,079 $ 32,157,141 $ 87,268,668 $ 154,842,060 $ 77,733,994 $ 352,001,863 Aside from those mentioned above, other non-derivative financial liabilities are to be settled within one year. ~119~
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Derivative financial liabilities: September 30, 2025 Less than 1 year Between 1 to 2 years Between 2 to 5 years Over 5 years Total Forward exchange contracts $ 1,548,362 $ - $ - $ - $ 1,548,362 Cross currency swap contracts 850,651 - - - 850,651 $ 2,399,013 $ - $ - $ - $ 2,399,013 December 31, 2024 Less than 1 year Between 1 to 2 years Between 2 to 5 years Over 5 years Total Forward exchange contracts $ 4,247,392 $ - $ - $ - $ 4,247,392 Cross currency swap contracts 197,041 - - - 197,041 $ 4,444,433 $ - $ - $ - $ 4,444,433 September 30, 2024 Less than 1 year Between 1 to 2 years Between 2 to 5 years Over 5 years Total Forward exchange contracts $ 2,078,466 $ - $ - $ - $ 2,078,466 Cross currency swap contracts 536,651 - - - 536,651 $ 2,615,117 $ - $ - $ - $ 2,615,117 ~120~
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(3) Fair value information A. The different levels that the inputs to valuation techniques are used to measure fair value of financial and non-financial instruments have been defined as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A market is regarded as active where a market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. The fair value of the Group’s investment in listed stocks and open-end funds is included in Level 1. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. The fair value of the Group’s investment in listed stocks during the lock-up period and most of the derivative instruments is included in Level 2. Level 3: Unobservable inputs for the asset or liability. The fair value of the Group’s equity investment, bond investment, beneficiary certificates and contingent consideration without active market is included in Level 3. B. Fair value information of investment property at cost is provided in Note 6(12). C. Financial instruments not measured at fair value: (a) Except for those listed in the table below, the carrying amounts of the Group’s financial instruments not measured at fair value (including cash and cash equivalents, notes and accounts receivable (including related parties), other receivables (including related parties), financial assets at amortised cost (excluding bank debentures), short- term loans, notes and accounts payable (including related parties), other payables, long-term liabilities, current portion, and long-term loans approximate to their fair values: September 30, 2025 Fair Value Book Value Level 1 Level 2 Level 3 Financial liabilities: Bonds payable $ 311,536,557 $ - $ 302,303,801 $ - December 31, 2024 Fair Value Book Value Level 1 Level 2 Level 3 Financial liabilities: Bonds payable $ 300,730,782 $ - $ 288,094,625 $ - September 30, 2024 Fair Value Book Value Level 1 Level 2 Level 3 Financial liabilities: Bonds payable $ 274,321,741 $ - $ 261,311,503 $ - ~121~
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(b) The methods and assumptions of fair value measurement are as follows: Bonds payable: Regarding the bonds issued by the Group, the coupon rate approximates to the current market rate. Therefore, the fair value is estimated using the present value of the expected cash flows and market interest rate. D. The related information on financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities at September 30, 2025, December 31, 2024 and September 30, 2024 is as follows: (a) The related information on the nature of the assets and liabilities is as follows: September 30, 2025 Level 1 Level 2 Level 3 Total Assets: Recurring fair value measurements Financial assets at fair value through profit or loss Equity instruments $ 1,098,980 $ 3,822,677 $ 772,578 $ 5,694,235 Debt instruments - - 3,253,517 3,253,517 Beneficiary certificates 123,305 805,363 87,971,579 88,900,247 Derivatives - 7,005,395 628,120 7,633,515 Contingent consideration - - 225,704 225,704 Financial assets at fair value through other comprehensive income Equity instruments 125,758,908 2,548,584 13,225,214 141,532,706 Accounts receivable expected factoring - 407,225,593 - 407,225,593 Total $ 126,981,193 $ 421,407,612 $ 106,076,712 $ 654,465,517 Liabilities: Recurring fair value measurements Financial liabilities at fair value through profit or loss Derivatives $ - $ (2,399,013) $ - $ (2,399,013) Contingent consideration - - (721,262) (721,262) Total $ - $ (2,399,013) $ (721,262) $ (3,120,275) ~122~
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Recurring fair value measurements Financial assets at fair value through profit or loss Equity instruments $ 710,779 $ 1,157,915 $ 648,003 $ 2,516,697 Debt instruments - - 3,523,794 3,523,794 Beneficiary certificates 125,670 818,122 82,950,199 83,893,991 Derivatives - 9,161,663 - 9,161,663 Derivative financial assets for hedging - 15,496 - 15,496 Financial assets at fair value through other comprehensive income Equity instruments 85,449,361 651,401 12,138,560 98,239,322 Accounts receivable expected factoring - 180,185,069 - 180,185,069 Total $ 86,285,810 $ 191,989,666 $ 99,260,556 $ 377,536,032 Liabilities: Recurring fair value measurements Financial liabilities at fair value through profit or loss Derivatives $ - $ (4,444,433) $ - $ (4,444,433) December 31, 2024 Level 1 Level 2 Level 3 Total Assets: Assets: Recurring fair value measurements Financial assets at fair value through profit or loss Equity instruments $ 618,777 $ 1,317,918 $ 639,074 $ 2,575,769 Debt instruments - - 2,710,344 2,710,344 Beneficiary certificates 124,059 850,942 82,037,844 83,012,845 Derivatives - 5,203,003 - 5,203,003 Financial assets at fair value through other comprehensive income Equity instruments 87,687,014 883,740 12,116,608 100,687,362 Accounts receivable expected factoring - 120,260,725 - 120,260,725 Total $ 88,429,850 $ 128,516,328 $ 97,503,870 $ 314,450,048 September 30, 2024 Level 1 Level 2 Level 3 Total ~123~
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Liabilities: Recurring fair value measurements Financial liabilities at fair value through profit or loss Derivatives $ - $ (2,615,117) $ - $ (2,615,117) September 30, 2024 Level 1 Level 2 Level 3 Total (b) The methods and assumptions the Group used to measure fair value are as follows: i. The instruments the Group used market quoted prices as their fair values (that is, Level 1) are listed below by characteristics: Listed shares Open-end fund Market quoted price Closing price Net asset value ii. Except for financial instruments with active markets, the fair value of other financial instruments is measured by using valuation techniques or by reference to counterparty quotes. The fair value of financial instruments measured by using valuation techniques method can be referred to current fair value of instruments with similar terms and characteristics in substance, discounted cash flow method or other valuation methods, including calculated by applying model using market information available at the consolidated balance sheet date. iii. When assessing non-standard and low-complexity financial instruments, for example, cross currency swap contracts, the Group adopts a valuation technique that is widely used by market participants. The inputs used in the valuation method to measure these financial instruments are normally observable in the market. iv. The valuation of derivative financial instruments is based on valuation model widely accepted by market participants, such as present value techniques and option pricing models. Forward exchange contracts are usually valued based on the current forward exchange rate (Black-Scholes model). v. The output of valuation model is an estimated value and the valuation technique may not be able to capture all relevant factors of the Group’s financial and non- financial instruments. Therefore, the estimated value derived using valuation model is adjusted accordingly with additional inputs, for example, model risk or liquidity risk, etc. In accordance with the Group’s management policies and relevant control procedures relating to the valuation models used for fair value measurement, management believes adjustment to valuation is necessary in order to reasonably represent the fair value of financial and non-financial instruments at the consolidated balance sheet. The inputs and pricing information used during valuation are carefully assessed and adjusted based on current market conditions. ~124~
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vi. Contingent consideration is used as the basis for fair value measurement of the acquired company based on the probability of achieving its future financial performance. vii. The Group takes into account adjustments for credit risks to measure the fair value of financial and non-financial instruments to reflect credit risk of the counterparty and the Group’s credit quality. E. For the nine months ended September 30, 2025 and 2024, there was no transfer between Level 1 and Level 2. F. The following chart is the movement of Level 3 for the nine months ended September 30, 2025 and 2024: Financial assets at fair value through profit or loss / Financial assets at fair value through other comprehensive income 2025 2024 At January 1 $ 99,260,556 $ 94,938,791 Gains recognised in profit or loss 12,944,120 784,366 Gains and losses recognised in other comprehensive income or loss 1,506,275 (276,423) Acquired during the period 6,343,381 5,499,892 Sold during the period (1,420,049) (120,881) Investment cost refund (6,054,821) (6,789,091) Transfer in to Level 3 114,512 480,450 Effect of exchange rate changes (6,617,262) 2,986,766 At September 30 $ 106,076,712 $ 97,503,870 Financial liabilities at fair value through profit or loss 2025 2024 At January 1 $ - $ - Acquired during the period 729,250 - Effect of exchange rate changes (7,988) - At September 30 $ 721,262 $ - G. Investment segment is in charge of valuation procedures for fair value measurements being categorised within Level 3, which is to verify independent fair value of financial instruments. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions, confirming the resource of information is independent, reliable and in line with other resources and represented as the exercisable price, and frequently calibrating valuation model, performing back-testing, updating inputs used to the valuation model and making any other necessary adjustments to the fair value. Investment segment sets up valuation policies, valuation processes and rules for measuring fair value of financial instruments and ensures compliance with the related requirements in IFRSs. ~125~
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H. The following is the qualitative information of significant unobservable inputs and sensitivity analysis of changes in significant unobservable inputs to valuation model used in Level 3 fair value measurement: Non-derivative equity instrument: Unlisted shares $ 1,166,163 Market comparable companies Revenue multiple 0.56~4.27 The higher the revenue multiple, net value multiple, value to NIAT multiple and implied equity value multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. (3.93) Net value multiple 0.25~9.57 (2.72) Discount for lack of marketability 16.00%~37.00% (24.87%) Value to NIAT multiple 0.19~15.18 (5.94) Implied equity value multiple 17.93 $ 1,035,307 Stock value in complex capital structure Discount for lack of marketability 20.00%~37.00% The higher the expected equity value volatility, revenue multiple, net value multiple and value to NIAT multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. (29.02%) Expected equity value volatility 28.28%~107.15 % (51.26%) Revenue multiple 1.29~58.34 (19.75) Net value multiple 0.86~36.69 (12.92) Value to NIAT multiple 0.43~18.05 (11.27) $ 406,753 Net assets value Discount for lack of marketability 18.00%~32.00% The higher the discount for lack of marketability, the lower the fair value. (23.42%) $ 1,090,826 Market price method Discount for lack of marketability 60.00% The higher the discount for lack of marketability, the lower the fair value. $ 10,298,743 Recent non- active market price Not applicable Not applicable Not applicable Venture capital shares and private equity fund investment $ 65,060,655 Net assets value Discount for lack of marketability 1.85%~7.61% The higher the discount for lack of marketability, the lower the fair value. (3.87%) Significant unobservable input Range (weighted average) Relationship of inputs to fair value Fair value at September 30, 2025 Valuation technique ~126~
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Venture capital shares and private equity fund investment $ 21,770,580 Stock value in complex capital structure Discount for lack of marketability 0.98% The higher the expected equity value volatility, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. Expected equity value volatility 21.54% $ 1,140,344 Recent non- active market price Not applicable Not applicable Not applicable Non-derivative debt instrument: Unlisted s h a r e s － Preferred stock $ 3,253,517 Stock value in complex capital structure Discount for lack of marketability 20.00%~31.00% The higher the expected equity value volatility and net value multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. (21.04%) Expected equity value volatility 50.69%~72.82 % (52.79%) Net value multiple 1.93~18.54 (3.50) Non-derivative other instrument: Contingent consideration $ 225,704 Probability of achieving the financial performance targets Not applicable Not applicable Not applicable Derivative debt instrument: Convertible corporate bonds $ 628,120 Stock value in complex convertible bond structure Discount for lack of marketability 29.00% The higher the expected equity value volatility and revenue multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. Expected equity value volatility 33.84% Revenue multiple 2.18 Non-derivative financial liabilities: Contingent consideration $ (721,262) Probability of achieving the financial performance targets Not applicable Not applicable Not applicable Significant unobservable input Range (weighted average) Relationship of inputs to fair value Fair value at September 30, 2025 Valuation technique ~127~
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Non-derivative equity instrument: Unlisted shares $ 1,365,400 Market comparable companies Revenue multiple 0.20~16.69 The higher the revenue multiple, net value multiple, value to NIAT multiple, value to EBIT multiple and implied equity value multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. (4.12) Net value multiple 0.25~9.57 (3.02) Discount for lack of marketability 16.00%~37.00% (24.77%) Value to NIAT multiple 0.19~15.18 (3.80) Value to EBIT multiple 85.40 Implied equity value multiple 17.93 $ 1,206,013 Stock value in complex capital structure Discount for lack of marketability 16.00%~38.00% The higher the expected equity value volatility, revenue multiple, net value multiple and value to NIAT multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. (27.98%) Expected equity value volatility 25.00%~107.15 % (45.25%) Revenue multiple 1.29~6.18 (5.54) Net value multiple 0.86~20.21 (6.59) Value to NIAT multiple 0.43~21.85 (17.92) $ 2,602,026 Net assets value Discount for lack of marketability 13.00%~32.00% The higher the discount for lack of marketability, the lower the fair value. (20.33%) $ 412,822 Market price method Discount for lack of marketability 60.00% The higher the discount for lack of marketability, the lower the fair value. $ 7,200,302 Recent non- active market price Not applicable Not applicable Not applicable Venture capital shares and private equity fund investment $ 56,673,268 Net assets value Discount for lack of marketability 1.85%~8.48% The higher the discount for lack of marketability, the lower the fair value. (5.24%) $ 25,064,709 Stock value in complex capital structure Discount for lack of marketability 1.34% The higher the expected equity value volatility, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. Expected equity value volatility 25.93% $ 1,212,222 Recent non- active market price Not applicable Not applicable Not applicable Fair value at December 31, 2024 Significant unobservable input Range Relationship of inputs to fair value Valuation technique (weighted average) ~128~
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Non-derivative debt instrument: Unlisted s h a r e s － Preferred stock $ 501,346 Stock value in complex capital structure Discount for lack of marketability 21.00% The higher the expected equity value volatility, net value multiple and revenue multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. Expected equity value volatility 44.43% Net value multiple 19.85 Revenue multiple 1.31 $ 3,022,448 Market approach Discount for lack of marketability 21.40% The higher the expected equity value volatility, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. Expected equity value volatility 42.57% Fair value at December 31, 2024 Significant unobservable input Range Relationship of inputs to fair value Valuation technique (weighted average) Unlisted shares $ 1,831,855 Market comparable companies Revenue multiple 0.20~16.69 The higher the revenue multiple, net value multiple, value to NIAT multiple, value to EBIT multiple and implied equity value multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. (4.05) Net value multiple 0.96~15.47 (3.52) Discount for lack of marketability 16.00%~37.00% (23.83%) Value to NIAT multiple 0.14~14.89 (4.46) Value to EBIT multiple 85.40 Implied equity value multiple 18.34 $ 1,498,381 Stock value in complex capital structure Discount for lack of marketability 16.00%~42.00% The higher the expected equity value volatility, revenue multiple, net value multiple and value to NIAT multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. (27.71%) Expected equity value volatility 25.00%~81.91% (43.38%) Revenue multiple 1.54~3.28 (2.94) Net value multiple 0.86~19.35 (5.98) Value to NIAT multiple 0.56~19.28 (16.47) Significant unobservable input Range (weighted average) Relationship of inputs to fair value Fair value at September 30, 2024 Valuation technique Non-derivative equity instrument: ~129~
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$ 2,745,868 Net assets value Discount for lack of marketability 13.00%~39.00% The higher the discount for lack of marketability, the lower the fair value.(20.30%) $ 289,796 Market price method Discount for lack of marketability 60.00% The higher the discount for lack of marketability, the lower the fair value. $ 6,389,782 Recent non- active market price Not applicable Not applicable Not applicable Venture capital shares and private equity fund investment $ 55,232,478 Net assets value Discount for lack of marketability 1.85%~8.48% The higher the discount for lack of marketability, the lower the fair value. (5.33%) $ 25,635,044 Stock value in complex capital structure Discount for lack of marketability 0.75% The higher the expected equity value volatility, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. Expected equity value volatility 24.50% $ 1,170,322 Recent non- active market price Not applicable Not applicable Not applicable Non-derivative debt instrument: Unlisted s h a r e s － Preferred stock $ 358,737 Recent non- active market price Not applicable Not applicable The higher the expected equity value volatility and net value multiple, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. $ 234,114 Stock value in complex capital structure Discount for lack of marketability 26.00% Expected equity value volatility 67.88% Net value multiple 12.57 Not applicable $ 2,117,493 Market approach Discount for lack of marketability 21.44% The higher the expected equity value volatility, the higher the fair value; the higher the discount for lack of marketability, the lower the fair value. Expected equity value volatility 42.52% Significant unobservable input Range (weighted average) Relationship of inputs to fair value Fair value at September 30, 2024 Valuation technique Non-derivative equity instrument: ~130~
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I. The Group has carefully assessed the valuation models and assumptions used to measure fair value. However, use of different valuation models or assumptions may result in different measurement. The following is the effect on profit or loss or on other comprehensive income from financial assets and liabilities categorised within Level 3 if the inputs used to valuation models have changed: September 30, 2025 Recognised in profit or loss Recognised in other comprehensive income Input Change Favourable change Unfavourable change Favourable change Unfavourable change Financial assets Equity instrument and beneficiary certificates Discount for lack of control and marketability ±1% $ 967,714 $ (967,714) $ 95,906 $ (95,906) December 31, 2024 Recognised in profit or loss Recognised in other comprehensive income Input Change Favourable change Unfavourable change Favourable change Unfavourable change Financial assets Equity instrument and beneficiary certificates Discount for lack of control and marketability ±1% $ 859,802 $ (859,802) $ 75,375 $ (75,375) September 30, 2024 Recognised in profit or loss Recognised in other comprehensive income Input Change Favourable change Unfavourable change Favourable change Unfavourable change Financial assets Equity instrument and beneficiary certificates Discount for lack of control and marketability ±1% $ 844,920 $ (844,920) $ 73,073 $ (73,073) 13. SUPPLEMENTARY DISCLOSURES (1) Significant transactions information A.Loans to others: Refer to table 1. B.Provision of endorsements and guarantees to others: Refer to table 2. C.Holding of significant marketable securities at the end of the period (not including subsidiaries, associates and joint ventures): Refer to table 3. D.Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paid-in capital or more: Refer to table 4. E. Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more: Refer to table 5. F. Significant inter-company transactions during the reporting periods: Refer to table 6. (2) Information on investees Names, locations and other information of investee companies (not including investees in Mainland China): Refer to table 7. (3) Information on investments in Mainland China A.Basic information: Refer to table 8. ~131~
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B.Significant transactions, either directly or indirectly through a third area, with investee companies in the Mainland Area: The Company appointed Foxconn (Far East) Limited’s Mainland investee to render processing services and to trade. The transactions were eliminated in the consolidated financial statements. For significant transactions of processing services, trading, receivables and payables, endorsements and guarantees or collaterals provided, and financing, refer to Notes 13(1) A, B, D and E. 14. SEGMENT INFORMATION (1) General information The Group has adopted eCMMS (E-enabled Components, Modules, Moves & Services) strategy, and provided a one-stop shop to its customers, which are primarily in the 3C industries, with a total solution for design, development, engineering, procurement, manufacturing, logistics and after-sales service. The Group segregates group systems from both a customer service and product perspective. Each segment’s performance is assessed based on the operating results of different group systems in the consolidated financial statements reported for review by the chief operating decision maker. (2) Measurement of segment information The chief operating decision maker assesses performance and allocates resources of the operating segments based on each operating segment’s revenue and operating income after adjusting the internal costs and allocated expenses. Except for the recognition of internal costs which shall be in accordance with the Group’s related internal calculation basis, the operating segments’ accounting policies are the same as disclosed in Note 4. In accordance with IFRS No. 8, “Operating Segments”, the Group has determined the operating segments and reportable operating segments. Operating segments which have met certain quantitative threshold are disclosed individually or aggregately as reportable operating segments depending on whether the segments have similar economic characteristics and the aggregation meets the core principal of the standard; other segments which have not met the quantitative threshold are included in ‘all other segments’. When deciding on an aggregate disclosure, the criteria for consideration include: (1) the nature of the products and services; (2) the nature of the production process; (3) the customer types or categories of the products or services; and (4) the methods used to distribute its products or provide its services. The Group has identified the Hon Hai parent group, FII subgroup and FIH subgroup as reportable segments. ~132~
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(3) Segment information A.The segment information reported to the chief operating decision maker for making operating decisions for each segment is measured in a manner consistent with that in the statement of comprehensive income. Thus, the reconciliation is not required. B.The segment information provided to the chief operating decision maker for the reportable segments is as follows: Three months ended September 30, 2025 (in millions) Hon Hai parent group FII subgroup FIH subgroup Others Elimination Consolidation External revenue $ 1,004,948 $ 1,017,654 $ 85,368 $ 36,822 $ (85,843) $ 2,058,949 Internal revenue 30,065 6,106 12,224 3,510 (51,905) - Operating revenue $ 1,035,013 $ 1,023,760 $ 97,592 $ 40,332 $ (137,748) $ 2,058,949 Depreciation and amortisation $ 13,741 $ 9,893 $ 905 $ 1,207 $ (912) $ 24,834 Segment operating income $ 10,495 $ 54,272 $ 1,567 $ 3,283 $ 919 $ 70,536 Three months ended September 30, 2024 (in millions) Hon Hai parent group FII subgroup FIH subgroup Others Elimination Consolidation External revenue $ 1,091,740 $ 754,789 $ 61,160 $ 36,459 $ (89,579) $ 1,854,569 Internal revenue 22,669 4,021 11,432 3,038 (41,160) - Operating revenue $ 1,114,409 $ 758,810 $ 72,592 $ 39,497 $ (130,739) $ 1,854,569 Depreciation and amortisation $ 12,126 $ 6,762 $ 1,028 $ 2,415 $ (890) $ 21,441 Segment operating income $ 12,947 $ 36,720 $ 829 $ 3,254 $ 1,021 $ 54,771 Nine months ended September 30, 2025 (in millions) Hon Hai parent group FII subgroup FIH subgroup Others Elimination Consolidation External revenue $ 2,880,825 $ 2,591,962 $ 137,510 $ 109,171 $ (222,735) $ 5,496,733 Internal revenue 84,329 12,101 25,758 9,802 (131,990) - Operating revenue $ 2,965,154 $ 2,604,063 $ 163,268 $ 118,973 $ (354,725) $ 5,496,733 Depreciation and amortisation $ 38,700 $ 26,259 $ 2,889 $ 6,297 $ (2,594) $ 71,551 Segment operating income $ 48,512 $ 115,524 $ 1,865 $ 4,948 $ 2,783 $ 173,632 ~133~
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Nine months ended September 30, 2024 (in millions) Hon Hai parent group FII subgroup FIH subgroup Others Elimination Consolidation External revenue $ 2,856,665 $ 1,918,999 $ 106,449 $ 99,537 $ (252,538) $ 4,729,112 Internal revenue 61,687 10,341 26,610 8,461 (107,099) - Operating revenue $ 2,918,352 $ 1,929,340 $ 133,059 $ 107,998 $ (359,637) $ 4,729,112 Depreciation and amortisation $ 32,986 $ 20,117 $ 3,083 $ 7,114 $ (2,540) $ 60,760 Segment operating income (loss) $ 51,219 $ 76,748 $ (457) $ 5,364 $ 3,252 $ 136,126 The descriptions for the above group systems are as follows: Hon Hai parent group: It includes the Company and subsidiaries except for the subsidiaries included in the following subgroups. FII subgroup: It includes Foxconn Industrial Internet Co., Ltd. (a listed company in the Shanghai Stock Exchange) and its consolidated subsidiaries. FIH subgroup: It includes FIH Mobile Limited (a listed company in the Hong Kong Exchange) and its consolidated subsidiaries. Others: It includes other listed subsidiaries and its subsidiaries. ~134~
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Loans to others September 30, 2025 Table 1 Expressed in thousands of TWD (Except as otherwise indicated) 0 Hon Hai Precision Industry Co., Ltd. Hyield Venture Capital Co., Ltd. Other Receivables Y $ 5,000,000 $ 5,000,000 $ - N/A 2 $ - Business operation $ - None $ - $ 163,616,636 $ 654,466,544 Note 1 1 Fujin Precision Industrial (Jincheng) Co., Ltd. Inner Mongolia Xin Jing Photovoltaic Power Generation Co., Ltd. Other Receivables Y 571,625 - - N/A 2 - Business operation - None - 58,904,065 117,808,131 Note 3 2 Hongfujin Precision Electronics (Yantai) Co., Ltd. Dongying PV Technology Co., Ltd. Other Receivables Y 239,136 - - N/A 2 - Business operation - None - 104,111,001 208,222,002 Note 3 3 Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. FuYang Soleros Technology (Nanyang) Co., Ltd. Other Receivables Y 1,534,080 - - N/A 2 - Business operation - None - 344,748,851 689,497,703 Note 3 4 AFE, Inc. iCana Inc. Other Receivables Y 146,124 133,958 133,958 4.00 2 - Business operation - None - 1,781,961 3,563,923 Note 3 5 BAKER STREET LLC Q-Edge Corporation Other Receivables Y 608,900 608,900 608,900 4.00 2 - Business operation - None - 2,994,993 5,989,985 Note 3 6 FEWI Development Corporation Q-Edge Corporation Other Receivables Y 913,350 913,350 913,350 4.00 2 - Business operation - None - 11,792,763 23,585,526 Note 3 7 Hyield Venture Capital Co., Ltd. Hon Young Semiconductor Corporation Other Receivables Y 367,000 367,000 367,000 2.15 2 - Business operation - None - 3,055,897 12,223,588 Note 2 8 Bon Shin International Investment Co., Ltd. iCana Ltd. Other Receivables Y 266,400 - - N/A 2 - Business operation - None - 2,826,148 11,304,592 Note 2 No. Creditor Borrower General ledger account Is a related party Maximum outstanding balance during the nine months ended September 30, 2025 Balance at September 30, 2025 Actual amount drawn down Interest rate (%) Nature of loan Amount of transactions with the borrower Reason for short-term financing Allowance for doubtful accounts Collateral Limit on loans granted to a single party Ceiling on total loans granted FootnoteItem Value Table 1 Page 1
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8 Bon Shin International Investment Co., Ltd. PowerX Semiconductor Corporation Other Receivables Y $ 1,000,000 $ 1,000,000 $ 1,000,000 2.15 2 $ - Business operation $ - None $ - $ 2,826,148 $ 11,304,592 Note 2 9 Foxconn (Far East) Limited Zettmage Technologies Japan Inc. Other Receivables Y 4,932 - - N/A 2 - Business operation - None - 3,288,499,908 6,576,999,816 Note 3 9 Foxconn (Far East) Limited Foxteq Singapore Pte. Ltd. Other Receivables Y 498,150 - - N/A 2 - Business operation - None - 3,288,499,908 6,576,999,816 Note 3 9 Foxconn (Far East) Limited Jusda Supply Chain Management Mexico S. de R.L. de C.V. Other Receivables Y 730,620 - - N/A 2 - Business operation - None - 3,288,499,908 6,576,999,816 Note 3 10 Foxconn Hon Hai Technology India Mega Development Private Limited Yuzhan Technology (India) Private Limited Other Receivables Y 554,885 - - N/A 2 - Business operation - None - 47,846,525 47,846,525 Note 3 11 Foxconn SA B.V. Foxconn Rus, LLC Other Receivables Y 11,604 10,837 10,837 5.50 2 - Business operation - None - 562,662 1,125,324 Note 3 12 Foxconn Singapore Pte Ltd Yuzhan Technology (India) Private Limited Other Receivables Y 7,383,400 6,536,000 6,536,000 6.80 2 - Business operation - None - 384,941,524 769,883,048 Note 3 13 PCE Technology de Juarez S.A. de C.V. PCE Paragon Solutions (Mexico) S.A. de C.V. Other Receivables Y 597,780 548,010 548,010 5.00 2 - Business operation - None - 37,862,849 75,725,697 Note 3 14 Smart Technologies Corporation Smart Technologies ULC Other Receivables Y 838,553 - - N/A 2 - Business operation - None - 2,113,356 4,226,711 Note 3 15 Smart Technologies Inc. Smart Technologies ULC Other Receivables Y 5,628,138 5,303,841 5,303,841 0.00 ~5.00 2 - Business operation - None - 20,966,826 34,944,710 Note 3 16 Hongfujin Precision Industry (Wuhan) Co., Ltd. Futaihua Precision Industry (Weihai) Co., Ltd. Other Receivables Y 3,201,100 2,989,700 2,989,700 2.10 ~2.17 2 - Business operation - None - 55,603,864 111,207,729 Note 3 No. Creditor Borrower General ledger account Is a related party Maximum outstanding balance during the nine months ended September 30, 2025 Balance at September 30, 2025 Actual amount drawn down Interest rate (%) Nature of loan Amount of transactions with the borrower Reason for short-term financing Allowance for doubtful accounts Collateral Limit on loans granted to a single party Ceiling on total loans granted FootnoteItem Value Table 1 Page 2
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17 Fuding Electronic Technology (Jiashan) Co., Ltd. Shanghai Foxconn Co., Ltd. Other Receivables Y $ 3,694,920 $ 3,160,540 $ 3,160,540 1.65 2 $ - Business operation $ - None $ - $ 75,951,514 $ 151,903,028 Note 3 17 Fuding Electronic Technology (Jiashan) Co., Ltd. Beijing HengYu New Energy Auto Rental Co., Ltd. Other Receivables Y 160,970 150,339 150,339 4.00 2 - Business operation - None - 3,797,576 15,190,303 Note 3 18 Ur Materials Industry (Shenzhen) Co., Ltd. Guangzhou Ur Materials Technology Co., Ltd. Other Receivables Y 64,022 59,794 59,794 2.10 2 - Business operation - None - 3,594,653 7,189,307 Note 3 19 Bharat FIH Limited WOWTEK Technology India Private Limited Other Receivables Y 971,500 860,000 344,000 6.30 2 - Business operation - None - 20,895,847 41,791,693 Note 4 20 FIH Mobile Limited Chief Expertise Limited Other Receivables Y 3,645,116 3,341,631 3,341,631 0.00 2 - Business operation - None - 4,599,440 18,397,762 Note 4 20 FIH Mobile Limited TNS Limited Other Receivables Y 3,160,512 2,897,374 2,897,374 0.00 2 - Business operation - None - 4,599,440 18,397,762 Note 4 20 FIH Mobile Limited Wonderful Stars Pte. Ltd. Other Receivables Y 1,130,502 1,036,378 1,036,378 0.00 2 - Business operation - None - 4,599,440 18,397,762 Note 4 21 Honxun Electrical Industry (Hangzhou) Co., Ltd. FIH (TianJin) Precision Industry Co., Ltd. Other Receivables Y 135,360 - - N/A 2 - Business operation - None - 19,465,706 38,931,412 Note 4 21 Honxun Electrical Industry (Hangzhou) Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Other Receivables Y 2,698,070 2,519,890 2,519,890 2.10 2 - Business operation - None - 19,465,706 38,931,412 Note 4 22 Futaijing Precision Electronics Yantai Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Other Receivables Y 643,800 640,650 640,650 2.10 2 - Business operation - None - 1,817,306 3,634,611 Note 4 No. Creditor Borrower General ledger account Is a related party Maximum outstanding balance during the nine months ended September 30, 2025 Balance at September 30, 2025 Actual amount drawn down Interest rate (%) Nature of loan Amount of transactions with the borrower Reason for short-term financing Allowance for doubtful accounts Collateral Limit on loans granted to a single party Ceiling on total loans granted FootnoteItem Value Table 1 Page 3
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23 FIH Precision Component (Beijing) Co., Ltd. FIH (TianJin) Precision Industry Co., Ltd. Other Receivables Y $ 137,190 $ 128,130 $ 128,130 2.345 2 $ - Business operation $ - None $ - $ 9,943,557 $ 19,887,113 Note 4 23 FIH Precision Component (Beijing) Co., Ltd. TNS Mobile (Beijing) Co., Ltd. Other Receivables Y 1,188,980 1,110,460 1,110,460 2.345 2 - Business operation - None - 9,943,557 19,887,113 Note 4 23 FIH Precision Component (Beijing) Co., Ltd. Futaijing Precision Electronics (Beijing) Co., Ltd. Other Receivables Y 457,300 427,100 427,100 2.345 2 - Business operation - None - 9,943,557 19,887,113 Note 4 23 FIH Precision Component (Beijing) Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Other Receivables Y 3,292,560 1,708,400 1,708,400 2.345 2 - Business operation - None - 9,943,557 19,887,113 Note 4 24 FIH Precision Electronics (Langfang) Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Other Receivables Y 7,296,400 7,260,700 7,260,700 2.10 2 - Business operation - None - 25,848,634 51,697,268 Note 4 25 Guizhou FIH Precision Electronics Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Other Receivables Y 2,515,150 2,349,050 2,349,050 2.10 2 - Business operation - None - 5,110,631 10,221,261 Note 4 26 FIT Voltaira Autokabel Gruppe GmbH Auto Kabel of North America Inc. Other Receivables Y 2,002,000 1,967,350 1,788,500 5.40 2 - Business operation - None - 18,416,806 36,833,612 Note 5 26 FIT Voltaira Autokabel Gruppe GmbH FIT Voltaira Group GmbH Other Receivables Y 536,550 536,550 - N/A 2 - Business operation - None - 18,416,806 36,833,612 Note 5 27 FIT Voltaira Group GmbH FIT Voltaira Autokabel Gruppe GmbH Other Receivables Y 536,550 536,550 - N/A 2 - Purchase equipment/ Business operation - None - 2,402,281 4,804,562 Note 5 27 FIT Voltaira Group GmbH FIT Voltaira Morocco SARL Other Receivables Y 600,600 590,205 590,205 5.90 2 - Purchase equipment/ Business operation - None - 2,402,281 4,804,562 Note 5 No. Creditor Borrower General ledger account Is a related party Maximum outstanding balance during the nine months ended September 30, 2025 Balance at September 30, 2025 Actual amount drawn down Interest rate (%) Nature of loan Amount of transactions with the borrower Reason for short-term financing Allowance for doubtful accounts Collateral Limit on loans granted to a single party Ceiling on total loans granted FootnoteItem Value Table 1 Page 4
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28 Foxconn Interconnect Technology GmbH FIT Voltaira Autokabel Gruppe GmbH Other Receivables Y $ 1,223,600 $ 1,217,800 $ 1,217,800 5.52 2 $ - Business operation $ - None $ - $ 27,835,294 $ 55,670,587 Note 5 28 Foxconn Interconnect Technology GmbH FIT Voltaira Group GmbH Other Receivables Y 1,345,960 1,339,580 1,339,580 5.52 2 - Business operation - None - 27,835,294 55,670,587 Note 5 29 Foxconn Interconnect Technology Singapore Pte. Ltd. FIT Voltaira Autokabel Gruppe GmbH Other Receivables Y 830,250 761,125 761,125 5.52 2 - Business operation - None - 210,525,510 421,051,019 Note 5 29 Foxconn Interconnect Technology Singapore Pte. Ltd. FIT Voltaira Group GmbH Other Receivables Y 664,200 608,900 608,900 5.52 2 - Business operation - None - 210,525,510 421,051,019 Note 5 29 Foxconn Interconnect Technology Singapore Pte. Ltd. Foxconn Interconnect Technology GmbH Other Receivables Y 2,569,560 2,557,380 2,557,380 5.52 2 - Business operation - None - 210,525,510 421,051,019 Note 5 29 Foxconn Interconnect Technology Singapore Pte. Ltd. Sound Solutions (Hong Kong) Co., Limited Other Receivables Y 709,034 650,001 650,001 5.52 2 - Business operation - None - 210,525,510 421,051,019 Note 5 30 Foxconn OE Technologies Inc. FIT Electronics, Inc. Other Receivables Y 611,800 608,900 - N/A 2 - Business operation - None - 1,239,529 2,479,058 Note 5 31 Foxconn OE Technologies Singapore Pte. Ltd. Foxconn Interconnect Technology Singapore Pte. Ltd. Other Receivables Y 2,070,260 2,070,260 2,070,260 0.00 2 - Business operation - None - 6,678,274 13,356,548 Note 5 32 Fuding Precision Component (Shenzhen) Co., Ltd. Sound Solutions (Zhenjiang) International Co., Ltd. Other Receivables Y 1,611,983 1,505,528 1,505,528 3.10 2 - Business operation - None - 32,665,554 65,331,109 Note 5 No. Creditor Borrower General ledger account Is a related party Maximum outstanding balance during the nine months ended September 30, 2025 Balance at September 30, 2025 Actual amount drawn down Interest rate (%) Nature of loan Amount of transactions with the borrower Reason for short-term financing Allowance for doubtful accounts Collateral Limit on loans granted to a single party Ceiling on total loans granted FootnoteItem Value Table 1 Page 5
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33 Fuyu Electronical Technology (Huaian) Co., Ltd. Sound Solutions (Zhenjiang) International Co., Ltd. Other Receivables Y $ 1,943,925 $ 1,896,324 $ 1,896,324 3.00~ 3.1 2 $ - Business operation $ - None $ - $ 28,935,141 $ 57,870,283 Note 5 34 Jusda International Limited Jusda Supply Chain Management Mexico S. de R.L. de C.V. Other Receivables Y 917,700 913,350 913,350 4.30 2 - Business operation - None - 24,625,902 49,251,803 Note 6 35 Shenzhen Fertile Plan International Logistics Co., Ltd. Shanghai Joyspeed Global Cargo Co., Ltd. Other Receivables Y 1,673,140 1,622,980 1,622,980 2.30 2 - Business operation - None - 8,683,379 17,366,758 Note 6 35 Shenzhen Fertile Plan International Logistics Co., Ltd. Guangxi Yuchi Zhilian Technology Co., Ltd. Other Receivables Y 257,520 256,260 - N/A 2 - Business operation - None - 8,683,379 17,366,758 Note 6 36 Jusda Supply Chain Management International Co., Ltd. Shanghai Joyspeed Global Cargo Co., Ltd. Other Receivables Y 1,646,280 1,537,560 1,537,560 2.50 2 - Business operation - None - 2,722,516 10,890,062 Note 6 36 Jusda Supply Chain Management International Co., Ltd. Guangxi Yuchi Zhilian Technology Co., Ltd. Other Receivables Y 315,420 - - N/A 2 - Business operation - None - 2,722,516 10,890,062 Note 6 37 Foxconn Technology (India) Private Limited Yuzhan Technology (India) Private Limited Other Receivables Y 993,128 - - N/A 2 - Purchase equipment/ Business operation - None - 207,600,547 346,000,912 N o t e 7 、 Note 8 38 Ingrasys Technology USA Inc. Foxconn Assembly LLC Other Receivables Y 7,188,650 7,154,575 3,348,950 3.8539 ~4.1914 2 - Business operation - None - 207,600,547 346,000,912 Note 7 39 IPL International Limited Focus PC Enterprises Limited Other Receivables Y 12,672,936 11,617,812 11,617,812 0.00 2 - Business operation - None - 207,600,547 346,000,912 Note 7 No. Creditor Borrower General ledger account Is a related party Maximum outstanding balance during the nine months ended September 30, 2025 Balance at September 30, 2025 Actual amount drawn down Interest rate (%) Nature of loan Amount of transactions with the borrower Reason for short-term financing Allowance for doubtful accounts Collateral Limit on loans granted to a single party Ceiling on total loans granted FootnoteItem Value Table 1 Page 6
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39 IPL International Limited Cloud Network Technology Kft. Other Receivables Y $ 24,747,310 $ 24,630,005 $ 24,021,105 0.00 2 $ - Business operation $ - None $ - $ 207,600,547 $ 346,000,912 Note 7 39 IPL International Limited Foxconn CZ S.R.O. Other Receivables Y 18,354,000 18,267,000 15,222,500 0.00 2 - Business operation - None - 207,600,547 346,000,912 Note 7 39 IPL International Limited FII AMC Mexico S. de R.L. de C.V. Other Receivables Y 6,515,670 5,114,760 - 0.00 2 - Purchase equipment - None - 207,600,547 346,000,912 Note 7 39 IPL International Limited Ingrasys Technology Mexico S.A. de C.V. Other Receivables Y 4,075,526 3,878,693 3,878,693 0.00 2 - Purchase equipment/ Business operation - None - 207,600,547 346,000,912 Note 7 39 IPL International Limited Likom de Mexico SA de CV Other Receivables Y 664,200 608,900 233,818 0.00 2 - Business operation - None - 207,600,547 346,000,912 Note 7 40 Fulian Precision Electronics (Tianjin) Co., Ltd. Fulian Cloud Computing (TianJin) Co., Ltd. Other Receivables Y 10,730,000 10,677,500 10,677,500 2.100~ 2.170 2 - Business operation - None - 207,600,547 346,000,912 Note 7 41 Fulian Yuzhan Precision Technology Co., Ltd. Fu Lian Yu Kang Medical Technology (Shenzhen) Co., Ltd. Other Receivables Y 257,520 256,260 256,260 2.10 2 - Business operation - None - 207,600,547 346,000,912 Note 7 No. Creditor Borrower General ledger account Is a related party Maximum outstanding balance during the nine months ended September 30, 2025 Balance at September 30, 2025 Actual amount drawn down Interest rate (%) Nature of loan Amount of transactions with the borrower Reason for short-term financing Allowance for doubtful accounts Collateral Limit on loans granted to a single party Ceiling on total loans granted FootnoteItem Value Note 1: The ceiling on total loans granted by the Company to all parties is 40% of the net assets value of the Company; the ceiling on single loan granted by the Company to all parties is 10% of the net assets value of Company. The Company provides loans to Hyield Venture Capital Co., Ltd., Bon Shin International Investment Co., Ltd., Hon Chi International Investment Co., Ltd., Hon Yuan International Investment Co., Ltd., and Lin Yih International Investment Co., Ltd., with a shared limit no more than NT$5 billion. Hyield Venture Capital Co., Ltd. acts as the representative of the borrower to disclose. When the Company actually grants loans to, the actual amount of loans will be disclosed. Note 2: The ceiling on total loans granted by a domestic subsidiary to all parties is 40% of the net assets value of lender; the ceiling on single loan granted by a domestic subsidiary to all parties is 10% of the net assets value of lender. Note 3: The ceiling on total loans granted by an overseas subsidiary to all parties is 40% of the net assets value of lender; the ceiling on single loan granted by an overseas subsidiary to all parties is 10% of the net assets value of lender. The policy for loans granted mutually between overseas subsidiaries of which the Company directly or indirectly holds 100% of their voting shares is as follows: ceiling on total loans granted by an overseas subsidiary to all overseas subsidiaries is 400% of the net assets value of lender; limit on loans granted by an overseas subsidiary to a single overseas subsidiary is 200% of the net assets value of lender. The policy for loans granted by Smart Technologies Corp. is as follows: ceiling on total loans to all parties is 400% of the Company’s net assets; limit on loans to a single party is 200% of the Company’s net assets. The policy for loans granted by Smart Technologies Inc. is as follows: ceiling on total loans to all parties is 1000% of the Company’s net assets; limit on loans to a single party is 600% of the Company’s net assets. The policy for loans granted by Foxconn Hon Hai Technology India Mega Development Private Limited is as follows: ceiling on total loans to all parties is 60% of the Company’s net assets; the limit on loans to a single party is 60% of the Company’s net assets. Note 4: The policy for loans granted by FIH Mobile Limited and its subsidiaries is as follows: ceiling on total loans to all parties is 40% of the net assets value of FIH Mobile Limited; limit on loans to a single party is 10% of the net assets value of FIH Mobile Limited. The policy for loans granted by overseas subsidiaries of which FIH Mobile Limited directly or indirectly holds 100% of their voting shares is as follows: ceiling on total loans granted by overseas subsidiaries is 400% of the net assets value of lender; limit on loans granted by a subsidiary to a single party is 200% of the net assets value of lender. Table 1 Page 7
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Note 5: The policy for loans granted by Foxconn Interconnect Technology Limited is as follows: ceiling on total loans to all parties is 400% of the net assets value of Foxconn Interconnect Technology Limited; limit on loans to a single party is 200% of the net assets value of Foxconn Interconnect Technology Limited. The policy for loans granted by overseas subsidiaries of which Foxconn Interconnect Technology Limited directly or indirectly holds 100% of their voting shares is as follows: ceiling on total loans granted by overseas subsidiaries is 400% of the net assets value of Foxconn Interconnect Technology Limited; limit on loans granted by an overseas subsidiary to a single party is 200% of the net assets value of Foxconn Interconnect Technology Limited. The policy for loans granted by overseas subsidiaries of which Foxconn Interconnect Technology Limited directly or indirectly holds 100% of their voting shares loan to Foxconn Interconnect Technology Limited is as follows: ceiling on total loans granted by overseas subsidiaries is 400% of the net assets value of lender. Note 6: The policy for loans granted by Jusda Supply Chain Management International Co., Ltd. is as follows: ceiling on total loans to all parties is 40% of the net assets value of lender; limit on loans to a single party is 10% of the net assets value of lender. The policy for loans granted by overseas subsidiaries of which Jusda Supply Chain Management International Co., Ltd. directly or indirectly holds 100% of their voting shares is as follows: ceiling on total loans granted by overseas subsidiaries is 400% of the net assets value of lender; limit on loans granted by a subsidiary to a single party is 200% of the net assets value of lender. Note 7: The policy for loans granted by subsidiaries of which Foxconn Industrial Internet Co., Ltd. (FII) directly or indirectly holds 50% of their voting shares is as follows: ceiling on total loans granted by subsidiaries is 40% of the net assets value of FII; limit on loans granted by a subsidiary to a single party is 20% of the net assets value of FII. The policy for loans granted by overseas subsidiaries (outside Taiwan) of which Foxconn Industrial Internet Co., Ltd.(FII) directly or indirectly holds 100% of their voting shares is as follows: ceiling on total loans granted by overseas subsidiaries is 50% of the net assets value of FII; limit on loans granted by a subsidiary to a single party is 30% of the net assets value of FII. The policy for loans granted by subsidiaries of FII loan to FII is as follows: ceiling on total loans granted by overseas subsidiaries is 40% of the net assets value of lender; limit on loans granted by an overseas subsidiary to a single party is 40% of the net assets value of lender. The policy for loans granted by the subsidiaries of FII to subsidiaries of which FII directly or indirectly holds more than 50% of their voting shares or subsidiaries of which lender directly or indirectly holds more than 50% of their voting shares is as follows: ceiling on total loans granted by overseas subsidiaries is 40% of the net assets value of lender; limit on loans granted by an overseas subsidiary to a single party is 20% of the net assets value of lender. Note 8: Yuzhan Technology (India) Private Limited had settled the actual drawdown amount of Foxconn Technology (India) Private Limited on March 24, 2025. The above table was announced based on situations on the repayment date. Subsequently, Yuzhan Technology (India) Private Limited became a wholly-owned subsidiary of Hon Hai due to an equity transaction on March 27, 2025. Note 9: The net assets referred to above are based on the latest reviewed financial statements. Table 1 Page 8
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Provision of endorsements and guarantees to others September 30, 2025 Table 2 Expressed in thousands of TWD (Except as otherwise indicated) 0 Hon Hai Precision Industry Co., Ltd. AFE, Inc. 2 $ 818,083,180 $ 36,489,488 $ 33,451,444 $ 33,451,444 $ - 2.04 $ 1,636,166,359 Y N N 4 0 Hon Hai Precision Industry Co., Ltd. Foxconn EV System LLC 2 818,083,180 6,475,950 - - - 0.00 1,636,166,359 Y N N 4 0 Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited 2 818,083,180 156,087,000 143,091,500 58,149,950 - 8.75 1,636,166,359 Y N N 4 、 6 0 Hon Hai Precision Industry Co., Ltd. Foxconn Slovakia, spol. s r.o. 2 818,083,180 5,460,000 5,365,500 357,700 - 0.33 1,636,166,359 Y N N 4 0 Hon Hai Precision Industry Co., Ltd. Competition Team Technologies Limited 2 818,083,180 9,963,000 9,133,500 9,133,500 - 0.56 1,636,166,359 Y N N 4 、 6 0 Hon Hai Precision Industry Co., Ltd. Foxconn Singapore Pte Ltd 2 818,083,180 39,228,000 28,922,750 14,156,925 - 1.77 1,636,166,359 Y N N 4 、 6 、 7 0 Hon Hai Precision Industry Co., Ltd. eCMMS Precision Singapore Pte. Ltd. 2 818,083,180 8,314,486 7,795,380 7,795,380 - 0.48 1,636,166,359 Y N N 4 、 7 、 8 0 Hon Hai Precision Industry Co., Ltd. Foxconn European Manufacturing Services S.R.O. 2 818,083,180 771,112 214,380 214,380 - 0.01 1,636,166,359 Y N N 4 、 8 No. Party being endorsed/ guaranteed Limit on endorsements/ guarantees provided for a single party Maximum outstanding endorsement/ guarantee amount as of September 30, 2025 Outstanding endorsement/ guarantee amount at September 30, 2025 Actual amount drawn down Amount of endorsements /guarantees secured with collateral Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company (%) Ceiling on total amount of endorsements/ guarantees provided Provision of endorsements /guarantees by parent company to subsidiary Provision of endorsements /guarantees by subsidiary to parent company Provision of endorsements /guarantees to the party in Mainland China Footnote Endorser/ guarantor Company name Relationship with the endorser/ guarantor Table 2 Page 1
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0 Hon Hai Precision Industry Co., Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. 2 $ 818,083,180 $ 3,435 $ - $ - $ - 0.00 $ 1,636,166,359 Y N Y 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Industry (Wuhan) Co., Ltd. 2 818,083,180 274,122 254,133 254,133 - 0.02 1,636,166,359 Y N Y 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Foxconn Technology CZ S.R.O. 2 818,083,180 2,648 609 609 - 0.00 1,636,166,359 Y N N 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Ingrasys (Singapore) Pte. Ltd. 2 818,083,180 15,196 961 961 - 0.00 1,636,166,359 Y N N 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Ingrasys Technology USA Inc. 2 818,083,180 110,126 35,475 35,475 - 0.00 1,636,166,359 Y N N 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. 2 818,083,180 108,190 1,477 1,477 - 0.00 1,636,166,359 Y N Y 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Fulian Cloud Computing (TianJin) Co., Ltd. 2 818,083,180 417,032 129,318 129,318 - 0.01 1,636,166,359 Y N Y 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. 2 818,083,180 30,599 7,664 7,664 - 0.00 1,636,166,359 Y N Y 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Ingrasys Technology Inc. 2 818,083,180 4,894,536 369,233 369,233 - 0.02 1,636,166,359 Y N N 4 、 8 No. Party being endorsed/ guaranteed Limit on endorsements/ guarantees provided for a single party Maximum outstanding endorsement/ guarantee amount as of September 30, 2025 Outstanding endorsement/ guarantee amount at September 30, 2025 Actual amount drawn down Amount of endorsements /guarantees secured with collateral Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company (%) Ceiling on total amount of endorsements/ guarantees provided Provision of endorsements /guarantees by parent company to subsidiary Provision of endorsements /guarantees by subsidiary to parent company Provision of endorsements /guarantees to the party in Mainland China Footnote Endorser/ guarantor Company name Relationship with the endorser/ guarantor Table 2 Page 2
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0 Hon Hai Precision Industry Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. 2 $ 818,083,180 $ 164,883,422 $ 150,948,531 $ 55,844,030 $ - 9.23 $ 1,636,166,359 Y N N 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Cloud Network Technology USA Inc. 2 818,083,180 440,093 68,883 68,883 - 0.00 1,636,166,359 Y N N 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Foxconn CZ S.R.O. 2 818,083,180 326,287 10,206 10,206 - 0.00 1,636,166,359 Y N N 4 、 8 0 Hon Hai Precision Industry Co., Ltd. Fuyu properties (Shanghai) Co., Ltd. 2 818,083,180 2,589,585 2,408,563 2,408,563 - 0.15 1,636,166,359 Y N Y 4 1 Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Lankao YuFu Precision Technology Co., Ltd. 3 172,374,426 130,758 - - - 0.00 172,374,426 N N Y 5 2 Jusda International Limited Jusda Europe S.R.O. 2 12,312,951 379,481 372,914 372,914 - 0.02 12,312,951 N N N 11 2 Jusda International Limited Jusda Supply Chain Management Mexico S. de R.L. de C.V. 2 12,312,951 415,125 380,563 380,563 - 0.02 12,312,951 N N N 11 3 Smart Technologies Inc. Smart Technologies ULC 3 327,233,272 1,494,450 1,370,025 - - 0.08 818,083,180 N N N 5 4 Foxconn Industrial Internet Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. 2 346,000,912 83,025,000 76,112,500 15,222,500 - 4.65 692,001,824 N N N 12 5 FIH Mobile Limited FIH (Hong Kong) Limited 2 45,994,404 9,963,000 9,133,500 - - 0.56 45,994,404 N N N 13 No. Party being endorsed/ guaranteed Limit on endorsements/ guarantees provided for a single party Maximum outstanding endorsement/ guarantee amount as of September 30, 2025 Outstanding endorsement/ guarantee amount at September 30, 2025 Actual amount drawn down Amount of endorsements /guarantees secured with collateral Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company (%) Ceiling on total amount of endorsements/ guarantees provided Provision of endorsements /guarantees by parent company to subsidiary Provision of endorsements /guarantees by subsidiary to parent company Provision of endorsements /guarantees to the party in Mainland China Footnote Endorser/ guarantor Company name Relationship with the endorser/ guarantor Table 2 Page 3
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6 FIH Mexico Industry, S.A. de C.V. FIH (Hong Kong) Limited 3 $ 3,050,922 $ 1,145,418 $ - $ - $ - 0.00 $ 6,101,844 N N N 13 7 S&B Industry, Inc. FIH (Hong Kong) Limited 3 2,594,424 820,500 - - - 0.00 5,188,847 N N N 13 8 Great Promote Limited FIH (Hong Kong) Limited 3 135,662 131,280 - - - 0.00 271,323 N N N 13 9 Extra High Enterprises Limited FIH (Hong Kong) Limited 3 753,000 283,893 - - - 0.00 1,506,001 N N N 13 10 Foxconn (Far East) Limited Foxconn Slovakia, spol. s r.o. 3 1,644,249,954 9,963,000 9,133,500 - - 0.56 1,644,249,954 N N N 5 、 9 10 Foxconn (Far East) Limited Competition Team Ireland Limited 3 1,644,249,954 - - - - 0.00 1,644,249,954 N N N 5 、 9 10 Foxconn (Far East) Limited eCMMS Precision Singapore Pte. Ltd. 3 1,644,249,954 4,903,500 - - - 0.00 1,644,249,954 N N N 5 、 9 10 Foxconn (Far East) Limited Foxconn Singapore Pte Ltd 3 1,644,249,954 7,298,040 - - - 0.00 1,644,249,954 N N N 5 、 9 10 Foxconn (Far East) Limited Foxteq Singapore Pte. Ltd. 3 1,644,249,954 2,114,294 - - - 0.00 1,644,249,954 N N N 5 、 9 10 Foxconn (Far East) Limited Foxconn EV System LLC 3 1,644,249,954 1,070,650 - - - 0.00 1,644,249,954 N N N 5 、 1 0 10 Foxconn (Far East) Limited Foxconn EV Asset Management LLC 3 1,644,249,954 3,823,750 - - - 0.00 1,644,249,954 N N N 5 、 1 0 10 Foxconn (Far East) Limited Foxconn EV Property Development LLC 3 1,644,249,954 2,447,200 2,435,600 2,435,600 - 0.15 1,644,249,954 N N N 5 、 1 0 No. Party being endorsed/ guaranteed Limit on endorsements/ guarantees provided for a single party Maximum outstanding endorsement/ guarantee amount as of September 30, 2025 Outstanding endorsement/ guarantee amount at September 30, 2025 Actual amount drawn down Amount of endorsements /guarantees secured with collateral Ratio of accumulated endorsement/ guarantee amount to net asset value of the endorser/ guarantor company (%) Ceiling on total amount of endorsements/ guarantees provided Provision of endorsements /guarantees by parent company to subsidiary Provision of endorsements /guarantees by subsidiary to parent company Provision of endorsements /guarantees to the party in Mainland China Footnote Endorser/ guarantor Company name Relationship with the endorser/ guarantor Note 1: Having business relationship. Table 2 Page 4
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Note 2: The endorser/guarantor parent company owns directly and indirectly more than 50% voting shares of the endorsed/guaranteed company. Note 3: The endorser/guarantor parent company owns directly and indirectly more than 90% voting shares of the endorsed/guaranteed company. Note 4: The total endorsements and guarantees of the Company to others should not be in excess of the Company’s net assets, and for a single party should not be in excess of 50% of the Company’s net assets. The total endorsements and guarantees of the Company and its subsidiaries to others as a whole should not be in excess of the Company’s net assets, and for a single enterprise should not be in excess of 50% of the Company’s net assets. The endorsements and guarantees of the Company’s domestic subsidiaries should not be in excess of 100% of the endorser/guarantor's net assets for a single party, and the total amount of endorsements and guarantees should not be in excess of 100% of the endorser/guarantor's net assets. Note 5: The total endorsements and guarantees of overseas subsidiaries of which the Company directly or indirectly holds 100% of their voting shares to others should not be in excess of 100% the endorser/guarantor's net assets, and for a single party should not be in excess of 100% of the endorser/guarantor's net assets. The total endorsements and guarantees of Smart Technologies Inc. to others should not be in excess 50% of the Company’s net assets, and for a single party should not be in excess of 20% of the Company’s net assets. Note 6: Foxconn (Far East) Limited, Competition Team Technologies Limited, Foxconn Singapore Pte Ltd issued bands denominated in foreign currencies through Medium Term Note (MTN) Program, and share the guaranteed amount of US$5 billion provided by Hon Hai. The above shared guaranteed amount has been separately disclosed for debts that have been drawn down. The remaining unused shared guaranteed amount is included in the calculations and disclosures of Foxconn (Far East) Limited. Note 7: Three corporations including Foxconn Singapore Pte Ltd, eCMMS Precision Singapore Pte. Ltd., and Falcon Precision Trading Pte. Ltd. jointly applied for a syndicated credit facility, sharing the limit of guarantees on Hon Hai of USD 1.2 billion. Currently, The above shared guaranteed amount has been separately disclosed for debts that have been drawn down. The remaining unused shared guaranteed amount is included in the calculations and disclosures of Foxconn Singapore Pte Ltd. Note 8: Cloud Network Technology Singapore Pte. Ltd., Cloud Network Technology USA Inc., eCMMS Precision Singapore Pte. Ltd., Foxconn CZ S.R.O., Foxconn European Manufacturing Services S.R.O., Foxconn Technology CZ S.R.O., Ingrasys (Singapore) Pte. Ltd., Ingrasys Technology USA Inc., Shenzhen Fulian Fugui Precision Industry Co., Ltd., BaiChang Technology Service (Tianjin) Co., Ltd., Fulian Cloud Computing (TianJin) Co., Ltd., Fulian Precision Electronics (Tianjin) Co., Ltd., Ingrasys Technology Inc., HongFuTai Precision Electronics (YanTai) Co., Ltd., Hongfujin Precision Industry (Wuhan) Co., Ltd., totalling 15 legal entities, jointly applied for credit line for purchasing products from suppliers, and share the guaranteed amount of US$5 billion provided by Hon Hai. The above shared guaranteed amount has been separately disclosed for debts that have been drawn down. The remaining unused shared guaranteed amount is included in the calculations and disclosures of Cloud Network Technology Singapore Pte. Ltd. Note 9: The debts of Foxconn Singapore Pte Ltd, Foxconn Slovakia, spol. s r.o., Competition Team Ireland Ltd., eCMMS Precision Singapore Pte. Ltd., Foxconn Infinite Pte. Ltd., Foxteq Singapore Pte. Ltd. at BMG Bank are covered under a shared guaranteed amount of US$0.3 billion provided by Foxconn (Far East) Limited. The above shared guaranteed amount has been separately disclosed for debts that have been drawn down. The remaining unused shared guaranteed amount is included in the calculations and disclosures of Foxconn Slovakia, spol. s r.o. Note 10: Foxconn EV Property Development LLC, Foxconn EV System LLC, and Foxconn EV Asset Management LLC jointly applied for a credit facility, sharing Foxconn (Far East) Limited of USD 80 million. As this shared limit cannot be apportioned, and to avoid duplicate disclosures, the shared guarantee limit is included in the calculations and disclosures of Foxconn EV Property Development LLC. Note 11: The total endorsements and guarantees of Jusda Supply Chain Management International Co., Ltd. to others should not be in excess of its net assets, and for a single party should not be in excess of its net assets. The total endorsements and guarantees of Jusda Supply Chain Management International Co., Ltd. and its subsidiary to others should not be in excess of the endorser/guarantor’s net assets, and for a single party should not be in excess of the endorser/guarantor’s net assets. N o t e 1 2 ： T h e t o t a l e n d o r s e m e n t s a n d g u a r a n t e e s o f F o x c o n n I n d u s t r i a l I n t e r n e t C o . , L t d . ( F I I ) t o o t h e r s s h o u l d n o t b e i n e x c e s s 1 0 0 % o f t h e F o x c o n n I n d u s t r i a l I n t e r n e t C o . , L t d . ( F I I ) ’ s n e t a s s e t s , a n d f o r a s i n g l e p a r t y s h o u l d n o t b e i n excess of 50% of the Foxconn Industrial Internet Co., Ltd. (FII)’s net assets. The total endorsements and guarantees of Foxconn Industrial Internet Co., Ltd. (FII) and its subsidiaries to others should not be in excess 100% of Foxconn Industrial Internet Co., Ltd. (FII)’s net assets, and for a single party should not be in excess 50% of Foxconn Industrial Internet Co., Ltd. (FII)’s net assets. Note 13: FIH Mobile Limited and its 100% subsidiaries, FIH (Hong Kong) Limited, FIH Mexico Industry, S.A. de C.V., S&B Industry, Inc., Great Promote Limited, Eliteday Enterprises Limited, Extra High Enterprises Limited, FIH Co., Ltd. mutually endorse their bank debts and share the limit of US$300 million. Among them, the ceiling on the total amount of endorsements/ guarantees provided by FIH Mobile Limited is 100% of its own net asset value, and the ceiling of a single party is 100% of its own net asset value. The ceiling on the total amount of endorsements/ guarantees provided by FIH Mexico Industry, S.A. de C.V., FIH (Hong Kong) Limited, S&B Industry, Inc., Great Promote Limited, Eliteday Enterprises Limited, Extra High Enterprises Limited, and FIH Co., Ltd. is 200% of its own net asset value, and the ceiling of a single party is 100% of its own net asset value. The above table separately discloses the portion of the endorsement/guarantees provided by FIH Mobile Limited and its subsidiaries in respect of bank debts that have drawn down and are attributable to the respective subsidiaries as a result of the shared limit. The remaining shared limit is included in FIH Mobile Limited's. The net asset value of the endorser/guarantor is used to calculate the limit. Since no company has incurred bank debts, FIH (Hong Kong) Limited acts as the representative of the guarantor. When a company actually incurs bank debts, the actual amount of debts will be disclosed. Table 2 Page 5
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The limit on endorsements/guarantees is calculated as follows: Company name Limit on endorsements/guarantees provided for a single party Ceiling on total amount of endorsements/guarantees provided FIH Mobile Limited 45,994,404 45,994,404 FIH Mexico Industry, S.A. de C.V. 3,050,922 6,101,844 S&B Industry, Inc. 2,594,424 5,188,847 Great Promote Limited 135,662 271,323 Eliteday Enterprises Limited 18,312 36,624 Extra High Enterprises Limited 753,000 1,506,001 FIH Co., Ltd. 2,446,816 4,893,633 F I H （ H o n g K o n g ） L i m i t e d - - Note 14: The net assets referred to above are based on the latest reviewed financial statements. Table 2 Page 6
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Holding of significant marketable securities (not including subsidiaries, associates and joint ventures) September 30, 2025 Table 3 Expressed in thousands of TWD (Except as otherwise indicated) Hon Hai Precision Industry Co., Ltd. Innolux Corporation Other related party (1) 111,947 $ 1,612,046 1 $ 1,612,046 ″ Ceer National Automotive Company None (1) 51,230 4,159,193 8 4,159,193 ″ Far EasTone Telecommunications Co., Ltd. None (1) 117,084 10,350,188 3 10,350,188 ″ Teco Electoronic & Machinery Co., Ltd. None (1) 237,644 22,599,951 3 22,599,951 ″ Shin Kong Life unsecured cumulative subordinated corporate bonds None (3) - 1,600,000 - 1,600,000 Bon Shin International Investment Co., Ltd. and subsidiaries Simplo Technology Co., Ltd. None (1) 7,730 2,860,266 4 2,860,266 ″ Fitipower Integrated Technology Inc. None (1) 6,559 1,121,546 5 1,121,546 ″ Far EasTone Telecommunications Co., Ltd. None (1) 66 5,854 - 5,854 ″ Shin Kong Life unsecured cumulative subordinated corporate bonds None (3) - 270,000 - 270,000 Hon Yuan International Investment Co., Ltd. Fitipower Integrated Technology Inc. None (1) 579 99,035 - 99,035 Hyield Venture Capital Co., Ltd. and subsidiaries Innolux Corporation Other related party (1) 130,394 1,877,667 2 1,877,667 ″ Simplo Technology Co., Ltd. None (1) 8,215 3,039,425 4 3,039,425 ″ Taiwan Mobile Co., Ltd. None (1) 31,974 3,485,193 1 3,485,193 ″ Fitipower Integrated Technology Inc. None (1) 8,352 1,428,192 7 1,428,192 ″ Far EasTone Telecommunications Co., Ltd. None (1) 28,121 2,485,903 1 2,485,903 ″ Shin Kong Life unsecured cumulative subordinated corporate bonds None (3) - 270,000 - 270,000 Hon Chi Venture Capital Co., Ltd. and subsidiaries Fitipower Integrated Technology Inc. None (1) 6,184 1,057,464 5 1,057,464 ″ Far EasTone Telecommunications Co., Ltd. None (1) 34 2,990 - 2,990 ″ Shin Kong Life unsecured cumulative subordinated corporate bonds None (3) - 280,000 - 280,000 Foxconn (Far East) Limited and subsidiaries Galaxy Digital Holdings Ltd. None (1) 4,337 4,465,647 1 4,465,647 ″ IDG China Capital Fund III, L.P. None (2) - 6,964,182 - 6,964,182 ″ SK Inc. None (1) 2,450 11,152,734 3 11,152,734 As of September 30, 2025 Securities held by Marketable securities (Note 1) Relationship with the securities issuer General ledger account (Note 2) Number of shares (in thousand shares or thousand units) Book value Ownership (%) Fair value Footnote Table 3 Page 1
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Foxconn (Far East) Limited and subsidiaries Pink Crystal China Fund, L.P. None (2) - $ 1,983,549 - $ 1,983,549 ″ Softbank Vision Fund, L.P. None (2) - 10,885,290 - 10,885,290 ″ DiDi Global Inc. None (1) 12,543 1,882,567 - 1,882,567 ″ Henan Ancai Hi-Tech Co., Ltd. None (1) 147,013 3,246,195 13 3,246,195 ″ Contemporary Amperex Technology Co., Limited None (1) 28,707 49,288,657 1 49,288,657 ″ IDG Breyer Capital Fund, L.P. None (2) - 29,761,159 - 29,761,159 ″ Agile Robots AG None (1) 358,185 1,989,689 2 1,989,689 ″ Yibin Hexie Green Industry Development Eouity Investment Partnership (Limited Partnership) None (2) - 1,002,589 - 1,002,589 ″ Figure Technology Solutions, Inc. None (2) 2,633 2,623,766 - 2,623,766 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 913,350 - 913,350 ″ USD Denominated Callable Fixed Rate Notes None (3) - 286,183 - 286,183 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 761,125 - 761,125 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 456,675 - 456,675 Foxconn Infinite Pte. Ltd. and subsidiaries S.A.S. Dragon Holdings Ltd. None (1) 124,000 2,173,296 19 2,173,296 ″ Sinovation Fund III, L.P. None (2) - 1,033,710 - 1,033,710 ″ Playground Ventures II, L.P. None (2) - 5,102,865 - 5,102,865 ″ Playground Ventures, L.P. None (2) - 3,622,854 - 3,622,854 ″ Sinovation Fund IV, L.P. None (2) - 1,777,206 - 1,777,206 ″ Softbank Vision Fund, L.P. None (2) - 10,885,290 - 10,885,290 ″ Celesta Capital II-A, L.P. None (2) - 1,795,036 - 1,795,036 ″ Celesta Capital III, L.P. None (2) - 949,637 - 949,637 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 ″ USD Denominated Callable Fixed Rate Notes None (3) - 274,005 - 274,005 Foxconn EV Singapore Holdings Pte. Ltd. subsidiaries ZF Foxconn Chassis Modules Gmbh None (2) - 2,944,895 - 2,944,895 As of September 30, 2025 Securities held by Marketable securities (Note 1) Relationship with the securities issuer General ledger account (Note 2) Number of shares (in thousand shares or thousand units) Book value Ownership (%) Fair value Footnote Table 3 Page 2
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Note 1: Marketable securities in the table refer to stocks, bonds, beneficiary certificates and other related derivative securities within the scope of IFRS 9 ‘Financial instruments’. Note 2: Code of general ledger accounts: (1) Financial asset measured at fair value through other comprehensive income (2) Financial assets at fair value through profit or loss (3) Financial asset measured at amortised cost Note 3: The Company determines securities presented in this chart based on principles of materiality. Table 3 Page 3
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Purchases or sales of goods from or to related parties reaching NT$100 million or 20% of paid-in capital or more For the nine months ended September 30, 2025 Expressed in thousands of TWD Table 4 (Except as otherwise indicated) Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries Subsidiary Sales $ 13,563,157 1 Payment term 45~90 days Note 1 Note 1 $ 81,120,936 16 Note 2 Hon Hai Precision Industry Co., Ltd. Foxconn European Manufacturing Services S.R.O. Subsidiary Sales 4,859,411 - Payment term 45 days Note 1 Note 1 4,308,208 1 Hon Hai Precision Industry Co., Ltd. Foxconn Japan Co., Ltd. Subsidiary Sales 2,751,459 - Net 90 days Note 1 Note 1 1,471,698 - Hon Hai Precision Industry Co., Ltd. Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary Sales 105,276 - Net 30 days Note 1 Note 1 36,229 - Note 2 Hon Hai Precision Industry Co., Ltd. Competition Team Technology (Vietnam) Company Limited Subsidiary Sales 736,912 - Payment term 60 days Note 1 Note 1 68,740 - Note 2 Hon Hai Precision Industry Co., Ltd. eCMMS Precision Singapore Pte. Ltd. Subsidiary Sales 9,940,304 1 Net 120 days Note 1 Note 1 5,803,047 1 Note 2 Hon Hai Precision Industry Co., Ltd. Ningbo Innolux Optoelectronics Ltd. Other related party Sales 347,553 - Net 90 days Note 1 Note 1 126,062 - Hon Hai Precision Industry Co., Ltd. Innolux Corporation Other related party Sales 384,186 - Net 90 days Note 1 Note 1 107,238 - Hon Hai Precision Industry Co., Ltd. Foxconn Technology Co., Ltd. Affiliate Sales 766,998 - Payment term 30 days Note 1 Note 1 465,704 - Note 2 Hon Hai Precision Industry Co., Ltd. Fu Yu Precision Components (Kunshan) Co., Ltd. Affiliate Sales 156,139 - Net 90 days Note 1 Note 1 17,165 - Hon Hai Precision Industry Co., Ltd. Foxconn Technology Pte. Ltd. Affiliate Sales 301,428 - Payment term 90 days Note 1 Note 1 180,453 - Hon Hai Precision Industry Co., Ltd. Cheng Uei Precision Industry Co., Ltd. Other related party Sales 252,569 - Net 60 days Note 1 Note 1 - - Hon Hai Precision Industry Co., Ltd. Ningbo Innolux Display Ltd. Other related party Sales 669,148 - Net 90 days Note 1 Note 1 184,641 - Hon Hai Precision Industry Co., Ltd. Interface Optoelectronics(SZ) Co., Ltd. Affiliate Sales 257,996 - Payment term 45 days Note 1 Note 1 82,556 - Hon Hai Precision Industry Co., Ltd. Sharp Manufacturing Corporation (M) Sdn. Bhd. Affiliate Sales 396,271 - Payment term 60~90 days Note 1 Note 1 395,744 - Note 2 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 1
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Hon Hai Precision Industry Co., Ltd. Wuxi Sharp Electronic Components Co., Ltd. Affiliate Sales $ 123,418 - Payment term 60 days Note 1 Note 1 $ 57,233 - Hon Hai Precision Industry Co., Ltd. Sharp Corporation Affiliate Sales 636,740 - Payment term 60 days Note 1 Note 1 43,630 - Hon Hai Precision Industry Co., Ltd. Suntain Co., Ltd. Other related party Sales 264,733 - Net 30 days Note 1 Note 1 - - Hon Hai Precision Industry Co., Ltd. Sharp Hong Kong Limited Affiliate Sales 6,062,968 - Payment term 45 days Note 1 Note 1 449,419 - Note 2 Hon Hai Precision Industry Co., Ltd. Dynabook Technology (Hangzhou) Inc. Affiliate Sales 125,854 - Payment term 75 days Note 1 Note 1 9,123 - Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries Subsidiary Purchases 298,867,719 16 Payment term 30~90 days Note 1 Note 1 (148,170,227) (17) Note 2 Hon Hai Precision Industry Co., Ltd. Foxconn Singapore Pte Ltd Subsidiary Purchases 774,967,276 41 Net 30 days Note 1 Note 1 (395,602,158) (45) Note 2 Hon Hai Precision Industry Co., Ltd. Falcon Precision Trading Pte. Ltd. Subsidiary Purchases 391,741,589 21 Net 60 days Note 1 Note 1 (160,485,489) (18) Note 2 Hon Hai Precision Industry Co., Ltd. eCMMS Precision Singapore Pte. Ltd. Subsidiary Purchases 272,003 - Net 30 days Note 1 Note 1 (837,494) - Hon Hai Precision Industry Co., Ltd. Foxconn Infinite Pte. Ltd. Subsidiary Purchases 263,968,227 14 Net 60 days Note 1 Note 1 (114,545,566) (13) Hon Hai Precision Industry Co., Ltd. Fukang Technology Company Limited Subsidiary Purchases 6,899,437 - Net 90 days Note 1 Note 1 (151,094) - Note 2 Hon Hai Precision Industry Co., Ltd. Nanning Funing Precision Electronics Co., Ltd. Affiliate Purchases 1,298,012 - Net 30 days Note 1 Note 1 (371,970) - Hon Hai Precision Industry Co., Ltd. Champ Tech Optical (Foshan) Corporation Affiliate Purchases 896,992 - Payment term 90 days Note 1 Note 1 (637,558) - Note 2 Hon Hai Precision Industry Co., Ltd. Cheng Uei Precision Industry Co., Ltd. Other related party Purchases 188,562 - Payment term 60 days Note 1 Note 1 (106,975) - Hon Hai Precision Industry Co., Ltd. CyberTAN Technology Inc. Other related party Purchases 366,274 - Payment term 60 days Note 1 Note 1 (54,942) - Hon Hai Precision Industry Co., Ltd. Pan-International Industrial Corp. Affiliate Purchases 2,397,650 - Payment term 90 days Note 1 Note 1 (1,180,355) - Hon Hai Precision Industry Co., Ltd. Sharp Manufacturing Corporation (M) Sdn. Bhd. Affiliate Purchases 3,198,600 - Net 30 days Note 1 Note 1 (4,520,814) (1) Note 2 Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries Subsidiary Processing, 862,019 4 - Note 1 Note 1 (347,681) (5) repair and molding costs (Shown as other payables) Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 2
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Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary Repair costs $ 8,660,954 39 - Note 1 Note 1 $ (2,950,714) (42) (Shown as other payables) Hon Hai Precision Industry Co., Ltd. Fast Victor Limited Subsidiary Repair costs 12,660,589 57 - Note 1 Note 1 (3,711,850) (53) (Shown as other payables) Shunsin Technology (Zhongshan) Limited Shunsin Technology Holdings Limited Subsidiary Sales 511,642 46 Payment term 45 days Note 1 Note 1 317,818 72 Shanghai Futaitong International Logistics Co., Ltd. Jusda Supply Chain Management International Co., Ltd. Subsidiary Sales 128,167 21 Payment term 30 days Note 1 Note 1 - - Shanghai Futaitong International Logistics Co., Ltd. Foxconn Internet Advanced Technology (Shaoxing) Co., Ltd. Subsidiary Sales 107,019 17 Payment term 30 days Note 1 Note 1 73,967 38 Ambit Microsystem (Shanghai) Co., Ltd. Mega Well Limited Subsidiary Sales 253,745 74 Payment term 90 days Note 1 Note 1 60,381 75 Ingrasys Technology Inc. Ingrasys Technology USA Inc. Subsidiary Sales 63,719,352 - Payment term 90 days Note 1 Note 1 50,782,450 - Ingrasys Technology Inc. Foxconn Assembly LLC Subsidiary Sales 185,210 - Payment term 90 days Note 1 Note 1 78,372 - Ingrasys Technology Inc. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 171,378 - Payment term 30 days Note 1 Note 1 58,511 - Ingrasys Technology Inc. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 73,917,171 2 Payment term 90 days Note 1 Note 1 21,197,176 3 Ingrasys Technology Inc. BaiChang Technology Service (Tianjin) Co., Ltd. Subsidiary Sales 121,039 - Payment term 90 days Note 1 Note 1 51,578 - Ingrasys Technology Inc. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales 2,531,748 - Payment term 30 days Note 1 Note 1 602,612 - Ingrasys Technology Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 36,330,164 43 Payment term 75 days Note 1 Note 1 7,841,864 72 Ingrasys Technology Inc. Cloud Network Technology Kft. Subsidiary Sales 721,687 - Payment term 45 days Note 1 Note 1 481,469 - Ingrasys Technology Inc. Cloud Network Technology USA Inc. Subsidiary Sales 736,455 - Payment term 30 days Note 1 Note 1 128,488 - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 3
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Ingrasys Technology Inc. Fulian Precision Technology Component Company Limited Subsidiary Sales $ 134,624 - Payment term 90 days Note 1 Note 1 $ 122,643 - Ingrasys Technology Inc. Garuda International Limited Affiliate Purchases 583,648 - Payment term 75 days Note 1 Note 1 (182,000) - Ingrasys Technology Inc. Boardtek Electronics Corporation Affiliate Purchases 237,551 - Payment term 90 days Note 1 Note 1 (143,332) - Ingrasys Technology USA Inc. Ingrasys Technology Inc. Subsidiary Sales 500,097 - Payment term 90 days Note 1 Note 1 247,531 - Ingrasys Technology USA Inc. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 4,316,372 - Net 90 days Note 1 Note 1 3,608,640 - Ingrasys Technology USA Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 186,477 - Payment term 90 days Note 1 Note 1 178,173 - Ingrasys Technology USA Inc. Cloud Network Technology Kft. Subsidiary Sales 242,060 - Payment term 90 days Note 1 Note 1 - - Jusda International Logistics (Taiwan) Co., Ltd. Ingrasys Technology Inc. Subsidiary Sales 132,976 19 Payment term 60 days Note 1 Note 1 23,774 14 Jusda International Logistics (Taiwan) Co., Ltd. Jusda International Limited Subsidiary Sales 298,309 44 Net 30 days Note 1 Note 1 44,514 26 Socle Technology Corp. Lingyange Semiconductor, Inc. Affiliate Sales 1,748,748 31 Advance payment Note 1 Note 1 - - Hon Lin Technology Co., Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 1,022,918 44 Net 30 days Note 1 Note 1 259,650 47 Hon Lin Technology Co., Ltd. Mega Well Limited Subsidiary Sales 829,378 35 Net 30 days Note 1 Note 1 167,251 30 Hon Lin Technology Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 488,579 21 Net 30 days Note 1 Note 1 122,770 22 Shenzhen FuTaiHong Precision Industrial Co., Ltd. Chiun Mai Communication Systems, Inc. Subsidiary Sales 1,779,255 2 Payment term 90 days Note 1 Note 1 486,524 1 Shenzhen FuTaiHong Precision Industrial Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales 75,637,165 97 Net 120 days Note 1 Note 1 35,736,019 97 Shenzhen FuTaiHong Precision Industrial Co., Ltd. WOWTEK Technology India Private Limited Subsidiary Sales 378,373 1 Payment term 60 days Note 1 Note 1 248,553 1 Shenzhen FuTaiHong Precision Industrial Co., Ltd. Garuda International Limited Affiliate Purchases 1,216,176 2 Payment term 90 days Note 1 Note 1 (663,116) (2) Chiun Mai Communication Systems, Inc. FIH (Hong Kong) Limited Subsidiary Sales 465,533 52 Payment term 60 days Note 1 Note 1 131,943 12 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 4
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Futaijing Precision Electronics (Beijing) Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales $ 143,224 3 Payment term 60 days Note 1 Note 1 $ 51,974 2 Futaijing Precision Electronics (Beijing) Co., Ltd. Nextpert Inc. Subsidiary Sales 4,285,501 97 Net 161 days Note 1 Note 1 2,895,986 98 FIH Precision Electronics (Langfang) Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales 4,467,713 78 Payment term 30 days Note 1 Note 1 2,407,364 82 FIH (Hong Kong) Limited Shenzhen FuTaiHong Precision Industrial Co., Ltd. Subsidiary Sales 280,625 - Payment term 60 days Note 1 Note 1 488,644 1 FIH (Hong Kong) Limited Chiun Mai Communication Systems, Inc. Subsidiary Sales 332,762 - Payment term 90 days Note 1 Note 1 213,640 1 FIH (Hong Kong) Limited FIH Mexico Industry, S.A. de C.V. Subsidiary Sales 1,047,177 1 Payment term 60 days Note 1 Note 1 755,780 2 FIH (Hong Kong) Limited Nextpert Inc. Subsidiary Sales 127,167 - Net 60 days Note 1 Note 1 17,404 - FIH (Hong Kong) Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 114,443 - Payment term 45 days Note 1 Note 1 51,870 - FIH (Hong Kong) Limited General Interface Solution Limited Affiliate Purchases 212,794 - Payment term 60 days Note 1 Note 1 (33,349) - FIH (Hong Kong) Limited Innolux Corporation Other related party Purchases 114,938 - Payment term 60 days Note 1 Note 1 (18,396) - FIH (Hong Kong) Limited Pan-International Industrial Corp. Affiliate Purchases 240,673 - Payment term 90 days Note 1 Note 1 (131,354) - FIH (Hong Kong) Limited Garuda International Limited Affiliate Purchases 826,076 1 Payment term 90 days Note 1 Note 1 (570,200) (1) FIH (Hong Kong) Limited Sharp Corporation Affiliate Sales 269,470 - Net 25 days Note 1 Note 1 46,300 - FIH (Hong Kong) Limited Sharp Hong Kong Limited Affiliate Sales 5,060,732 4 Payment term 60 days Note 1 Note 1 974,842 3 Hengyang Futaihong Precision Industry Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales 10,719,811 99 Payment term 120 days Note 1 Note 1 7,237,641 99 Rising Stars Hi-Tech Private Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 113,391 13 Payment term 60 days Note 1 Note 1 32,820 15 Focus PC Enterprises Limited Mega Well Limited Subsidiary Sales 130,973 100 Net 30 days Note 1 Note 1 86,407 100 Precision Technology Investments Pte Ltd Best Ever Industries Limited Subsidiary Sales 163,189 61 Payment term 90 days Note 1 Note 1 33,396 37 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 5
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Foxconn Technology Group Co., Ltd. Fuding Precision Component (Shenzhen) Co., Ltd. Subsidiary Sales $ 156,583 4 Net 90 days Note 1 Note 1 $ 26,196 2 Foxconn Technology Group Co., Ltd. Fujin Precision Industrial (Jincheng) Co., Ltd. Subsidiary Sales 115,435 3 Net 90 days Note 1 Note 1 45,968 3 Foxconn Technology Group Co., Ltd. Hongfujin Precision Industry (Wuhan) Co., Ltd. Subsidiary Sales 224,882 6 Net 90 days Note 1 Note 1 104,489 8 Foxconn Technology Group Co., Ltd. Foxconn Image & Printing Product Pte. Ltd. Subsidiary Sales 772,993 21 Net 60 days Note 1 Note 1 238,936 18 Foxconn Technology Group Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 160,182 4 Net 60 days Note 1 Note 1 78,538 6 Foxconn Technology Group Co., Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Purchases 216,866 6 Net 90 days Note 1 Note 1 (103,853) (15) Foxconn Technology Group Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Purchases 143,019 4 Net 60 days Note 1 Note 1 (35,469) (5) Fuding Precision Component (Shenzhen) Co., Ltd. New Beyond Maximum Industrial Limited Subsidiary Sales 11,005,354 87 Payment term 60 days Note 1 Note 1 11,061,003 95 Fuding Electronic Technology (Jiashan) Co., Ltd. Fuxiang Precision Industrial (Kunshan) Co., Ltd. Subsidiary Sales 3,876,526 24 Net 90 days Note 1 Note 1 1,795,526 28 Fuding Electronic Technology (Jiashan) Co., Ltd. Fukang Technology Company Limited Subsidiary Sales 2,016,654 12 Payment term 30 days Note 1 Note 1 998,501 16 Triple Win Technology (Shenzhen) Co., Ltd. Best Ever Industries Limited Subsidiary Sales 137,162,956 94 Net 45 days Note 1 Note 1 35,348,067 89 Triple Win Technology (Shenzhen) Co., Ltd. Polight Technology (Foshan) Co., Ltd. Subsidiary Sales 6,124,598 4 Net 45 days Note 1 Note 1 3,456,587 9 Fuxiang Precision Industrial (Kunshan) Co., Ltd. Fuding Electronic Technology (Jiashan) Co., Ltd. Subsidiary Sales 4,162,268 26 Payment term 90 days Note 1 Note 1 2,057,485 23 Fuxiang Precision Industrial (Kunshan) Co., Ltd. Hongzhun Precision Tooling (Kunshan) Co., Ltd. Subsidiary Sales 510,153 3 Net 30 days Note 1 Note 1 226,493 3 Fuxiang Precision Industrial (Kunshan) Co., Ltd. Fukang Technology Company Limited Subsidiary Sales 2,208,689 14 Payment term 90 days Note 1 Note 1 1,131,719 13 Fuxiang Precision Industrial (Kunshan) Co., Ltd. Garuda International Limited Affiliate Purchases 404,936 3 Payment term 90 days Note 1 Note 1 (374,068) (9) Foxconn (Kunshan) Computer Connector Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Sales 18,887,282 96 Payment term 60 days Note 1 Note 1 7,123,008 97 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 6
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Foxconn Electronic Industrial Develpment (Kunshan) Co., Ltd. Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary Sales $ 3,200,625 100 Payment term 60 days Note 1 Note 1 $ 4,314,659 100 Yantaishi Fulitong International Trading Co., Ltd. Competition Team Technology (Vietnam) Company Limited Subsidiary Sales 104,467 29 Net 60 days Note 1 Note 1 23,788 23 Hongfutai Precision Electronics (Yantai) Co., Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 28,253,976 78 Payment term 90 days Note 1 Note 1 3,232,577 55 Hongfutai Precision Electronics (Yantai) Co., Ltd. Fu Yu Precision Components (Kunshan) Co., Ltd. Affiliate Purchases 426,336 1 Net 90 days Note 1 Note 1 (357,911) (6) Hongfutai Precision Electronics (Yantai) Co., Ltd. Yantai Fuzhun Precision Electronics Co., Ltd. Affiliate Purchases 278,760 1 90 days after validation Note 1 Note 1 (141,577) (2) eCMMS S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 2,412,119 100 Payment term 60 days Note 1 Note 1 1,457,966 100 Foxteq Services India Private Limited Enormous Technology Inc. Subsidiary Sales 2,073,995 34 Payment term 45 days Note 1 Note 1 926,868 48 Foxconn CZ S.R.O. Foxconn Technology CZ S.R.O. Subsidiary Sales 676,269 59 Payment term 45 days Note 1 Note 1 160,318 - Foxconn CZ S.R.O. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 194,325 19 Payment term 45 days Note 1 Note 1 476,856 1 Foxconn European Manufacturing Services S.R.O. eCMMS Precision Singapore Pte. Ltd. Subsidiary Sales 113,973 - Net 45 days Note 1 Note 1 37,319 - Fujin Precision Industrial (Jincheng) Co., Ltd. Foxconn Technology Group Co., Ltd. Subsidiary Sales 101,981 4 Net 90 days Note 1 Note 1 16,779 1 Fujin Precision Industrial (Jincheng) Co., Ltd. Fast Victor Limited Subsidiary Sales 2,400,767 84 Net 30 days Note 1 Note 1 1,131,068 90 Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fuding Electronic Technology (Jiashan) Co., Ltd. Subsidiary Sales 1,563,558 31 Payment term 30 days Note 1 Note 1 1,022,367 34 Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fuxiang Precision Industrial (Kunshan) Co., Ltd. Subsidiary Sales 2,005,232 40 Net 90 days Note 1 Note 1 1,319,603 44 Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fuzhun Precision Tooling (Jiashan) Co., Ltd. Subsidiary Sales 459,194 9 Payment term 60 days Note 1 Note 1 273,140 9 Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fukang Technology Company Limited Subsidiary Sales 569,427 11 Payment term 30 days Note 1 Note 1 129,293 4 NWE Technology Inc. IPL International Limited Subsidiary Sales 353,160 93 Payment term 60 days Note 1 Note 1 185,306 97 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 7
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PCE Technology Inc. Simply Smart Limited Subsidiary Sales $ 186,244 32 Net 30 days Note 1 Note 1 $ 44,453 35 NWEA LLC Cloud Network Technology USA Inc. Subsidiary Sales 178,768 100 Payment term 60 days Note 1 Note 1 110,413 100 Foxconn Assembly LLC Ingrasys Technology USA Inc. Subsidiary Sales 2,066,584 44 Payment term 45 days Note 1 Note 1 629,097 52 Foxconn Assembly LLC Cloud Network Technology USA Inc. Subsidiary Sales 2,628,081 56 Payment term 45 days Note 1 Note 1 577,765 48 Shenzhen Fuhongjie Technology Service Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales 132,938 50 Net 90 days Note 1 Note 1 70,497 55 PCE Paragon Solutions (Mexico) S.A. de C.V. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 1,329,480 25 Net 60 days Note 1 Note 1 190,357 28 PCE Paragon Solutions (Mexico) S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 3,999,149 75 Net 60 days Note 1 Note 1 495,604 72 Shenzhen Fertile Plan International Logistics Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Subsidiary Sales 133,458 2 Net 90 days Note 1 Note 1 63,117 3 Shenzhen Fertile Plan International Logistics Co., Ltd. Hongfujin Precision Industry (Wuhan) Co., Ltd. Subsidiary Sales 128,400 2 Net 30 days Note 1 Note 1 42,250 2 Shenzhen Fertile Plan International Logistics Co., Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 166,319 3 Net 30 days Note 1 Note 1 46,108 2 Shenzhen Fertile Plan International Logistics Co., Ltd. Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary Sales 138,575 2 Net 90 days Note 1 Note 1 51,266 2 Shenzhen Fertile Plan International Logistics Co., Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 175,576 3 Net 60 days Note 1 Note 1 89,713 4 Shenzhen Fertile Plan International Logistics Co., Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary Sales 123,962 2 Net 90 days Note 1 Note 1 27,110 1 Shenzhen Fertile Plan International Logistics Co., Ltd. Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 285,114 5 Net 90 days Note 1 Note 1 99,624 4 Shenzhen Fertile Plan International Logistics Co., Ltd. Jusda International Limited Subsidiary Sales 522,727 8 Net 30 days Note 1 Note 1 57,739 2 Shenzhen Fertile Plan International Logistics Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary Sales 108,263 2 Net 30 days Note 1 Note 1 32,109 1 Shenzhen Fertile Plan International Logistics Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 136,729 2 Net 30 days Note 1 Note 1 55,113 2 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 8
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Shenzhen Fertile Plan International Logistics Co., Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales $ 153,347 2 Net 30 days Note 1 Note 1 $ 73,769 3 Shenzhen Fertile Plan International Logistics Co., Ltd. Shanghai Joyspeed Global Cargo Co., Ltd. Subsidiary Sales 461,175 7 Net 365 days Note 1 Note 1 623,040 25 Fuyu Electronical Technology (Huaian) Co., Ltd. Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary Sales 119,915 1 Payment term 60 days Note 1 Note 1 - - Fuyu Electronical Technology (Huaian) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Sales 12,383,576 99 Payment term 60 days Note 1 Note 1 6,528,021 99 PCE Paragon Solutions (USA) Inc. Profit New Limited Subsidiary Sales 801,288 99 Payment term 30 days Note 1 Note 1 357,930 90 Funing Precision Component Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales 139,568 1 Payment term 90 days Note 1 Note 1 58,476 - Funing Precision Component Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 170,574 1 Payment term 90 days Note 1 Note 1 162,857 1 Funing Precision Component Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 22,709,757 98 Payment term 90 days Note 1 Note 1 11,540,147 98 Foxconn Baja California S.A. de C.V. eCMMS Precision Singapore Pte. Ltd. Subsidiary Sales 2,517,955 100 Net 60 days Note 1 Note 1 685,681 100 Hongfujin Precision Industry (Wuhan) Co., Ltd. Simply Smart Limited Subsidiary Sales 214,883 - Net 60 days Note 1 Note 1 75,741 - Hongfujin Precision Industry (Wuhan) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Purchases 1,408,070 2 Net 60 days Note 1 Note 1 (446,427) (2) Hongfujin Precision Industry (Wuhan) Co., Ltd. Pan-International Industrial Corp. Affiliate Purchases 646,892 1 90 days after validation Note 1 Note 1 (338,107) (1) Hongfujin Precision Industry (Wuhan) Co., Ltd. Garuda International Limited Affiliate Purchases 100,151 - Net 90 days Note 1 Note 1 (47,327) - Hongfujin Precision Electronics (Yantai) Co., Ltd. Yantaishi Fulitong International Trading Co., Ltd. Subsidiary Sales 213,739 - Payment term 90 days Note 1 Note 1 31,674 - Hongfujin Precision Electronics (Yantai) Co., Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 4,068,780 2 Net 90 days Note 1 Note 1 1,732,784 3 Hongfujin Precision Electronics (Yantai) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Purchases 127,838 - Payment term 90 days Note 1 Note 1 (80,033) - Hongfujin Precision Electronics (Yantai) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Purchases 388,613 - Net 60 days Note 1 Note 1 (120,313) - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 9
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Hongfujin Precision Electronics (Yantai) Co., Ltd. General Interface Solution Limited Affiliate Purchases $ 104,923 - Net 60 days Note 1 Note 1 $ (2,559) - Hongfujin Precision Electronics (Yantai) Co., Ltd. Innolux Corporation Other related party Purchases 8,348,378 5 Net 90 days Note 1 Note 1 (3,843,740) (9) Hongfujin Precision Electronics (Yantai) Co., Ltd. Yantai Zheng Yi Precision Electronics Co., Ltd. Affiliate Purchases 263,838 - 90 days after validation Note 1 Note 1 (147,449) - Hongfujin Precision Electronics (Yantai) Co., Ltd. Champ Tech Optical (Foshan) Corporation Affiliate Purchases 722,720 - 90 days after validation Note 1 Note 1 (402,715) (1) Hongfujin Precision Electronics (Yantai) Co., Ltd. PKM Corporation Affiliate Purchases 7,815,252 5 Net 15 days Note 1 Note 1 (2,017,942) (5) Hongfujin Precision Electronics (Yantai) Co., Ltd. Foxconn Technology Co., Ltd. Affiliate Sales 91,897,006 56 Payment term 50 days Note 1 Note 1 20,694,377 37 Hongfujin Precision Electronics (Yantai) Co., Ltd. Foxconn Technology Co., Ltd. Affiliate Purchases 4,084,133 3 Payment term 50 days Note 1 Note 1 - - Hongfujin Precision Electronics (Yantai) Co., Ltd. Garuda International Limited Affiliate Purchases 1,959,661 1 90 days after validation Note 1 Note 1 (1,017,464) (3) Foxconn Technology CZ S.R.O. Foxconn CZ S.R.O. Subsidiary Sales 1,423,787 94 Payment term 45 days Note 1 Note 1 434,864 19 Global Services Solutions S.R.O. Foxconn European Manufacturing Services S.R.O. Subsidiary Sales 255,320 66 Net 45 days Note 1 Note 1 44,283 55 Fugion Material Technology (Shenzhen) Co., Ltd. Fuding Precision Component (Shenzhen) Co., Ltd. Subsidiary Sales 1,501,641 4 Net 90 days Note 1 Note 1 1,981 - Fugion Material Technology (Shenzhen) Co., Ltd. Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary Sales 543,521 2 Net 90 days Note 1 Note 1 53,613 9 Fugion Material Technology (Shenzhen) Co., Ltd. Fuyu Electronical Technology (Huaian) Co., Ltd. Subsidiary Sales 554,522 2 Net 90 days Note 1 Note 1 - - Fugion Material Technology (Shenzhen) Co., Ltd. Fuding Precision Industrial (Zhengzhou) Co., Ltd. Subsidiary Sales 456,278 1 Net 90 days Note 1 Note 1 - - Fugion Material Technology (Shenzhen) Co., Ltd. Avary Holding (Shenzhen) Co., Limited Affiliate Sales 357,163 1 Net 90 days Note 1 Note 1 15,859 3 Fugion Material Technology (Shenzhen) Co., Ltd. Dongguan Fuqiang Electronics Co., Ltd. Other related party Sales 530,855 2 Net 14 days Note 1 Note 1 - - Huaian Fulitong Trading Co., Ltd. Tekcon Huizhou Electronics Co., Ltd. Affiliate Sales 145,931 11 Payment term 60 days Note 1 Note 1 196,022 39 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 10
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Foxconn Image & Printing Product Pte. Ltd. Foxconn European Manufacturing Services S.R.O. Subsidiary Sales $ 313,080 - Payment term 80 days Note 1 Note 1 $ 124,764 - Foxconn Image & Printing Product Pte. Ltd. Futaihua Precision Industry (Weihai) Co., Ltd. Subsidiary Sales 1,442,902 2 Net 60 days Note 1 Note 1 199,997 1 Foxconn Image & Printing Product Pte. Ltd. Foxconn Singapore Pte Ltd Subsidiary Sales 2,157,129 3 Payment term 60 days Note 1 Note 1 2,103,426 6 PCE Technology de Juarez S.A. de C.V. eCMMS Precision Singapore Pte. Ltd. Subsidiary Sales 3,621,088 46 Payment term 60 days Note 1 Note 1 1,747,955 51 PCE Technology de Juarez S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 3,599,722 46 Payment term 60 days Note 1 Note 1 1,591,432 46 PCE Technology de Juarez S.A. de C.V. Foxteq Singapore Pte. Ltd. Subsidiary Sales 670,207 8 Payment term 60 days Note 1 Note 1 67,309 2 Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Technology Group Co., Ltd. Subsidiary Sales 131,220 - Net 90 days Note 1 Note 1 55,005 - Futaihua Industrial (Shenzhen) Co., Ltd. Fuding Precision Component (Shenzhen) Co., Ltd. Subsidiary Sales 156,004 - Net 90 days Note 1 Note 1 81,232 - Futaihua Industrial (Shenzhen) Co., Ltd. Fujin Precision Industrial (Jincheng) Co., Ltd. Subsidiary Sales 124,554 - Net 90 days Note 1 Note 1 55,366 - Futaihua Industrial (Shenzhen) Co., Ltd. Hongzhun Precision Tooling (Kunshan) Co., Ltd. Subsidiary Sales 169,783 - Net 90 days Note 1 Note 1 180,812 - Futaihua Industrial (Shenzhen) Co., Ltd. Q-Edge Corporation Subsidiary Sales 365,532 - Net 90 days Note 1 Note 1 359,811 - Futaihua Industrial (Shenzhen) Co., Ltd. Hongfujin Precision Industry (Wuhan) Co., Ltd. Subsidiary Sales 130,445 - Net 90 days Note 1 Note 1 19,274 - Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Image & Printing Product Pte. Ltd. Subsidiary Sales 56,814,869 17 Net 90 days Note 1 Note 1 24,481,198 15 Futaihua Industrial (Shenzhen) Co., Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 189,211 - Net 60 days Note 1 Note 1 118,655 - Futaihua Industrial (Shenzhen) Co., Ltd. Simply Smart Limited Subsidiary Sales 1,754,399 1 Net 60 days Note 1 Note 1 874,358 1 Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Purchases 105,214 - Net 60 days Note 1 Note 1 (27,080) - Futaihua Industrial (Shenzhen) Co., Ltd. Ur Materials Industry (Shenzhen) Co., Ltd. Subsidiary Sales 134,491 - Payment term 90 days Note 1 Note 1 63,735 - Futaihua Industrial (Shenzhen) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 495,874 - Net 90 days Note 1 Note 1 348,801 - Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Infinite Pte. Ltd. Subsidiary Sales 270,186,515 81 Net 90 days Note 1 Note 1 120,963,061 76 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 11
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Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary Sales $ 104,277 - Net 90 days Note 1 Note 1 $ 84,747 - Futaihua Industrial (Shenzhen) Co., Ltd. Fukang Technology Company Limited Subsidiary Sales 891,332 - Net 60 days Note 1 Note 1 60,853 - Futaihua Industrial (Shenzhen) Co., Ltd. Cheng Uei Precision Industry Co., Ltd. Other related party Purchases 180,296 - Payment term 90 days Note 1 Note 1 (75,175) - Honfujin Precision Electronics (Chongqing) Co., Ltd. Bharat FIH Limited Subsidiary Sales 1,642,051 12 Net 100 days Note 1 Note 1 775,279 10 Honfujin Precision Electronics (Chongqing) Co., Ltd. Fujun Precision Electronics (Chongqing) Co., Ltd. Subsidiary Sales 1,217,929 9 Payment term 30 days Note 1 Note 1 404,329 5 Honfujin Precision Electronics (Chongqing) Co., Ltd. Simply Smart Limited Subsidiary Sales 9,908,317 74 Net 60 days Note 1 Note 1 6,443,744 82 Foxconn Precision Electronics (Yantai) Co., Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 553,497 20 Net 90 days Note 1 Note 1 254,773 23 Foxconn Precision Electronics (Yantai) Co., Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 1,363,834 50 Net 90 days Note 1 Note 1 521,209 47 Foxconn Precision Electronics (Yantai) Co., Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 112,623 4 Net 60 days Note 1 Note 1 46,472 4 Foxconn Precision Electronics (Yantai) Co., Ltd. Yantai Fuzhun Precision Electronics Co., Ltd. Affiliate Purchases 794,761 31 Net 30 days Note 1 Note 1 (171,636) (24) Fulian Precision Electronics (Tianjin) Co., Ltd. Ingrasys Technology Inc. Subsidiary Sales 898,460 2 Net 90 days Note 1 Note 1 129,410 - Fulian Precision Electronics (Tianjin) Co., Ltd. Ingrasys Technology USA Inc. Subsidiary Sales 1,070,328 2 Payment term 30 days Note 1 Note 1 460,346 1 Fulian Precision Electronics (Tianjin) Co., Ltd. Profit New Limited Subsidiary Sales 34,120,897 73 Payment term 60 days Note 1 Note 1 27,833,213 83 Fulian Precision Electronics (Tianjin) Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 526,494 1 Payment term 90 days Note 1 Note 1 100,324 - Fulian Precision Electronics (Tianjin) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 4,752,698 10 Net 75 days Note 1 Note 1 1,823,483 5 Fulian Precision Electronics (Tianjin) Co., Ltd. Fulian Cloud Computing (TianJin) Co., Ltd. Subsidiary Sales 5,005,862 11 Payment term 60 days Note 1 Note 1 2,643,707 8 Fulian Precision Electronics (Tianjin) Co., Ltd. Fulian Precision Technology Component Company Limited Subsidiary Sales 517,708 1 Net 60 days Note 1 Note 1 515,713 2 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 12
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Fulian Precision Electronics (Tianjin) Co., Ltd. Garuda International Limited Affiliate Purchases $ 143,815 2 90 days after validation Note 1 Note 1 $ (41,196) (1) Hongfujin Precision Electronics (Chengdu) Co., Ltd. Fast Victor Limited Subsidiary Sales 136,534 - Net 30 days Note 1 Note 1 - - Hongfujin Precision Electronics (Chengdu) Co., Ltd. Falcon Precision Trading Pte. Ltd. Subsidiary Sales 353,634,478 79 Net 90 days Note 1 Note 1 144,492,611 84 Hongfujin Precision Electronics (Chengdu) Co., Ltd. Honfucheng Precision Electronics (Chengdu) Co., Ltd. Subsidiary Sales 78,996,784 18 Net 90 days Note 1 Note 1 18,139,495 11 Hongfujin Precision Electronics (Chengdu) Co., Ltd. Fukang Technology Company Limited Subsidiary Sales 2,097,007 - Net 90 days Note 1 Note 1 1,219,282 1 Hongfujin Precision Electronics (Chengdu) Co., Ltd. General Interface Solution Limited Affiliate Purchases 386,572 - Payment term 60 days Note 1 Note 1 (97,740) - Hongfujin Precision Electronics (Chengdu) Co., Ltd. Cheng Uei Precision Industry Co., Ltd. Other related party Purchases 100,565 - Net 90 days Note 1 Note 1 (23,025) - Futaihua Precision Electronics (Chengdu) Co., Ltd. Hongzhun Precision Tooling (Kunshan) Co., Ltd. Subsidiary Sales 122,427 19 Net 45 days Note 1 Note 1 89,098 27 Futaihua Precision Electronics (Chengdu) Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary Sales 296,032 46 Payment term 90 days Note 1 Note 1 114,583 35 Fuding Precision Industrial (Zhengzhou) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Sales 2,209,261 88 Payment term 60 days Note 1 Note 1 1,591,813 90 AnPinDa Precision Industry (HuiZhou) Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales 100,353 20 Net 90 days Note 1 Note 1 56,940 22 AnPinDa Precision Industry (HuiZhou) Co., Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales 138,767 27 Net 90 days Note 1 Note 1 93,998 36 Jusda Supply Chain Management International Co., Ltd. Jusda International Limited Subsidiary Sales 104,179 5 Net 30 days Note 1 Note 1 12,435 2 Jusda Supply Chain Management International Co., Ltd. Foshan Innolux Optoelectronics Ltd. Other related party Sales 102,885 5 Net 90 days Note 1 Note 1 21,156 3 Jusda Supply Chain Management International Co., Ltd. Sharp Office Equipments (Changshu) Co., Ltd. Affiliate Sales 140,358 6 Net 25 days Note 1 Note 1 26,904 3 Fulian System Integration Electronics (Hangzhou) Co., Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary Sales 3,273,076 - Payment term 90 days Note 1 Note 1 2,602,161 - Fulian System Integration Electronics (Hangzhou) Co., Ltd. Fulian System Integration Electronics (Haining) Co., Ltd. Subsidiary Sales 270,986 - Net 30 days Note 1 Note 1 22,067 - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 13
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Nanning Fulian Fugui Precision Industrial Co., Ltd. Fulian System Integration Electronics (Hangzhou) Co., Ltd. Subsidiary Sales $ 3,275,875 - Payment term 90 days Note 1 Note 1 $ 3,538,715 - Nanning Fulian Fugui Precision Industrial Co., Ltd. Mega Well Limited Subsidiary Sales 16,556,466 - Net 90 days Note 1 Note 1 9,670,597 - Nanning Fulian Fugui Precision Industrial Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 730,737 - Payment term 90 days Note 1 Note 1 245,083 - Nanning Fulian Fugui Precision Industrial Co., Ltd. Fuyu Precision Component Co., Ltd. Subsidiary Sales 108,966 - Net 90 days Note 1 Note 1 58,189 - Fulian Precision Electronics (Zhengzhou) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 6,351,955 35 Net 30 days Note 1 Note 1 3,609,610 42 Fulian Precision Electronics (Zhengzhou) Co., Ltd. IPL International Limited Subsidiary Sales 11,590,339 65 Net 90 days Note 1 Note 1 4,912,345 58 Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Precision Electronics (Taiyuan) Co., Ltd. Subsidiary Sales 13,076,063 1 Net 90 days Note 1 Note 1 - - Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Hongfusheng Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 291,839 - Payment term 90 days Note 1 Note 1 24,098 - Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Precision International Limited Subsidiary Purchases 201,744 - 45 days after validation Note 1 Note 1 (199,505) - Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Singapore Pte Ltd Subsidiary Sales 826,593,593 88 Net 90 days Note 1 Note 1 325,295,994 93 Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Brasil Industria e Comercio Ltda. Subsidiary Sales 10,225,842 1 Net 150 days Note 1 Note 1 3,307,907 1 Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary Sales 7,932,383 1 Net 90 days Note 1 Note 1 10,181,563 3 Profit New Limited Ingrasys Technology Inc. Subsidiary Sales 491,806 1 Payment term 90 days Note 1 Note 1 207,412 - Profit New Limited Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 3,164,340 4 Payment term 90 days Note 1 Note 1 2,080,857 5 Profit New Limited Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 29,783,408 41 Payment term 90 days Note 1 Note 1 17,603,169 38 Profit New Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 38,613,597 53 Payment term 90 days Note 1 Note 1 25,434,328 55 Profit New Limited Cloud Network Technology USA Inc. Subsidiary Sales 975,579 1 Net 30 days Note 1 Note 1 - - Profit New Limited Fulian Cloud Computing (TianJin) Co., Ltd. Subsidiary Sales 295,729 - Net 90 days Note 1 Note 1 236,204 1 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 14
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Mega Well Limited Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales $ 216,699 - Net 90 days Note 1 Note 1 $ 12,346 - Mega Well Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 58,035,561 95 Payment term 90 days Note 1 Note 1 29,066,899 100 Mega Well Limited Yuzhan Precision Technology Japan Co., Ltd. Subsidiary Sales 143,362 - Net 90 days Note 1 Note 1 44,474 - Mega Well Limited Cloud Network Technology USA Inc. Subsidiary Sales 1,380,018 2 Net 90 days Note 1 Note 1 - - Fusing International Inc. Bharat FIH Limited Subsidiary Purchases 1,771,094 50 Payment term 90 days Note 1 Note 1 (157,454) (8) Hongzhaoda Integrated Innovative Service (Kunshan) Co., Ltd. Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary Purchases 609,347 14 Net 30 days Note 1 Note 1 (133,975) (9) Competition Team Ireland Limited Honfujin Precision Electronics (Chongqing) Co., Ltd. Subsidiary Sales 3,378,963 24 Net 60 days Note 1 Note 1 1,460,005 30 Competition Team Ireland Limited Chongqing Jingmei Precision Electronics Co., Ltd. Subsidiary Sales 2,381,012 17 Net 60 days Note 1 Note 1 935,920 19 Competition Team Ireland Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 238,642 2 Net 30 days Note 1 Note 1 32,159 1 Zhengzhou Jusda Logistics Co., Ltd. Jusda International Limited Subsidiary Sales 103,039 25 Net 30 days Note 1 Note 1 16,377 9 Mexus Solutions Inc. Simply Smart Limited Subsidiary Sales 185,897 47 Payment term 30 days Note 1 Note 1 18,089 51 Mexus Solutions Inc. Garuda International Limited Affiliate Sales 165,651 42 Payment term 10 days Note 1 Note 1 12,805 36 Foxconn Precision Electronics (Taiyuan) Co., Ltd. Fast Victor Limited Subsidiary Sales 92,576,838 96 Net 90 days Note 1 Note 1 21,620,905 96 Foxconn Precision Electronics (Taiyuan) Co., Ltd. Foxconn Brasil Industria e Comercio Ltda. Subsidiary Sales 1,206,198 1 Net 90 days Note 1 Note 1 473,202 2 Foxconn Precision Electronics (Taiyuan) Co., Ltd. Garuda International Limited Affiliate Purchases 566,617 1 Net 90 days Note 1 Note 1 (261,799) (1) Simply Smart Limited Hongfujin Precision Industry (Wuhan) Co., Ltd. Subsidiary Sales 128,289 1 Net 60 days Note 1 Note 1 79,322 1 Simply Smart Limited Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary Sales 1,877,076 14 Net 60 days Note 1 Note 1 327,234 5 Simply Smart Limited Honfujin Precision Electronics (Chongqing) Co., Ltd. Subsidiary Sales 243,116 2 Net 60 days Note 1 Note 1 90,972 1 Simply Smart Limited Mega Well Limited Subsidiary Sales 588,042 4 Net 30 days Note 1 Note 1 573,403 8 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 15
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Simply Smart Limited Fusing International Inc. Subsidiary Sales $ 1,791,634 14 Net 60 days Note 1 Note 1 $ 1,807,518 26 Simply Smart Limited Competition Team Ireland Limited Subsidiary Sales 7,733,543 59 Net 60 days Note 1 Note 1 3,756,226 54 Simply Smart Limited Foxconn EV Singapore Holdings Pte. Ltd. Subsidiary Sales 191,632 1 Payment term 90 days Note 1 Note 1 101,665 1 Simply Smart Limited Foxconn Japan Co., Ltd. Subsidiary Sales 413,656 3 Payment term 90 days Note 1 Note 1 168,785 2 Scientific-Atlanta de Mexico S. de R.L. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 3,266,000 100 Payment term 30 days Note 1 Note 1 592,701 100 Fulian Technology (Jiyuan) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 1,181,510 5 Net 60 days Note 1 Note 1 1,129,868 21 Fulian Technology (Jiyuan) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 8,085,153 33 Payment term 30 days Note 1 Note 1 2,195,777 40 Fulian Technology (Jiyuan) Co., Ltd. IPL International Limited Subsidiary Sales 14,815,658 61 Net 90 days Note 1 Note 1 2,123,347 39 Fulian Technology (Jiyuan) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary Sales 197,495 1 Net 30 days Note 1 Note 1 - - Hong Fujin Precision Industry (HengYang) Co., Ltd. FIH (Hong Kong) Limited Subsidiary Sales 2,210,922 97 Net 90 days Note 1 Note 1 1,237,229 97 Hong Fujin Precision Industry (HengYang) Co., Ltd. FIH (Hong Kong) Limited Subsidiary Purchases 2,041,630 93 Net 90 days Note 1 Note 1 (1,431,997) (97) Foxconn Interconnect Technology Limited Ingrasys Technology Inc. Subsidiary Sales 788,649 1 Payment term 60 days Note 1 Note 1 296,394 1 Foxconn Interconnect Technology Limited Fuding Precision Component (Shenzhen) Co., Ltd. Subsidiary Sales 1,404,764 2 Payment term 60 days Note 1 Note 1 605,587 2 Foxconn Interconnect Technology Limited Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary Sales 2,138,028 3 Payment term 60 days Note 1 Note 1 542,129 2 Foxconn Interconnect Technology Limited Fuyu Electronical Technology (Huaian) Co., Ltd. Subsidiary Sales 501,745 1 Payment term 60 days Note 1 Note 1 176,567 1 Foxconn Interconnect Technology Limited Huaian Fulitong Trading Co., Ltd. Subsidiary Sales 1,302,651 2 Payment term 60 days Note 1 Note 1 233,381 1 Foxconn Interconnect Technology Limited Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 468,915 1 Payment term 60 days Note 1 Note 1 116,343 - Foxconn Interconnect Technology Limited Foxconn Interconnect Technology Singapore Pte. Ltd. Subsidiary Sales 2,494,101 3 Payment term 60 days Note 1 Note 1 255,548 1 Foxconn Interconnect Technology Limited FIT Electronics, Inc. Subsidiary Sales 9,234,195 11 Payment term 60 days Note 1 Note 1 3,533,273 12 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 16
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Foxconn Interconnect Technology Limited New Wing Interconnect Technology (Bac Giang) Co., Ltd. Subsidiary Sales $ 8,183,161 10 Payment term 60 days Note 1 Note 1 $ 2,663,292 9 Foxconn Interconnect Technology Limited Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 382,015 - Payment term 60 days Note 1 Note 1 106,471 - Foxconn Interconnect Technology Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 1,306,651 2 Payment term 60 days Note 1 Note 1 504,143 2 Foxconn Interconnect Technology Limited Belkin International, Inc. Subsidiary Sales 2,452,449 3 Payment term 60 days Note 1 Note 1 1,666,505 6 Foxconn Interconnect Technology Limited FII USA Inc. Subsidiary Sales 317,395 - Payment term 60 days Note 1 Note 1 - - Foxconn Interconnect Technology Limited Ccloud Electro Optics Technology Co., Ltd. Subsidiary Sales 282,278 - Payment term 60 days Note 1 Note 1 209,903 1 Foxconn Interconnect Technology Limited Fuhong Precision Component (Bac Giang) Company Limited Subsidiary Sales 963,020 1 Payment term 60 days Note 1 Note 1 330,451 1 Foxconn Interconnect Technology Limited Pan-International Industrial Corp. Affiliate Sales 1,049,189 1 Payment term 60 days Note 1 Note 1 434,488 2 Foxconn Interconnect Technology Limited Tekcon Electronics Corp. Affiliate Sales 605,560 1 Payment term 60 days Note 1 Note 1 176,073 1 Foxconn Interconnect Technology Limited Newocean Precision Component (Jiangxi) Co., Ltd. Affiliate Purchases 981,678 1 Payment term 60 days Note 1 Note 1 (307,024) (1) Foxconn Interconnect Technology Limited Avary Holding (Shenzhen) Co., Limited Affiliate Sales 1,417,640 2 Payment term 60 days Note 1 Note 1 685,815 2 Foxconn Interconnect Technology Limited Hong Qi Sheng Precision Electronics (Qinhuangdao) Co., Ltd. Affiliate Sales 774,507 1 Payment term 60 days Note 1 Note 1 216,644 1 Foxconn Interconnect Technology Limited Cheng Uei Precision Industry Co., Ltd. Other related party Sales 197,000 - Payment term 60 days Note 1 Note 1 - - New Beyond Maximum Industrial Limited Foxconn Interconnect Technology Limited Subsidiary Sales 11,714,768 100 Payment term 60 days Note 1 Note 1 10,376,542 100 FIT Electronics, Inc. New Beyond Maximum Industrial Limited Subsidiary Sales 808,369 9 Payment term 60 days Note 1 Note 1 145,459 8 FIT Electronics, Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 404,035 4 Payment term 60 days Note 1 Note 1 - - Jusda International Limited FIH (Hong Kong) Limited Subsidiary Sales 190,907 2 Net 30 days Note 1 Note 1 52,227 2 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 17
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Jusda International Limited Shenzhen Fertile Plan International Logistics Co., Ltd. Subsidiary Sales $ 299,675 3 Net 10 days Note 1 Note 1 $ 36,694 1 Jusda International Limited Jusda Supply Chain Management International Co., Ltd. Subsidiary Sales 234,103 3 Net 180 days Note 1 Note 1 59,074 2 Jusda International Limited eCMMS Precision Singapore Pte. Ltd. Subsidiary Sales 113,772 1 Net 30 days Note 1 Note 1 12,210 - Jusda International Limited Sharp Jusda Logistics Corporation Subsidiary Sales 713,371 8 Net 75 days Note 1 Note 1 267,730 8 Jusda International Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 1,234,028 14 Net 30 days Note 1 Note 1 451,624 14 Jusda International Limited IPL International Limited Subsidiary Sales 197,920 2 Net 30 days Note 1 Note 1 58,078 2 Jusda International Limited Jusda Supply Chain Management Corporation Subsidiary Sales 244,171 3 Net 180 days Note 1 Note 1 345,846 10 Jusda International Limited Fortunebay Technology Pte. Ltd. Subsidiary Sales 163,612 2 Net 30 days Note 1 Note 1 61,595 2 Jusda International Limited Joyspeed Global Cargo China Limited Subsidiary Sales 153,569 2 Net 365 days Note 1 Note 1 637,750 19 Jusda International Limited Jusda International Supply Chain Management (Vietnam) Company Limited Subsidiary Sales 147,304 2 Net 180 days Note 1 Note 1 211,336 6 Jusda International Limited Innolux Corporation Other related party Sales 172,368 2 Net 90 days Note 1 Note 1 75,739 2 Jusda International Limited Innolux USA Inc. Other related party Sales 153,577 2 Net 90 days Note 1 Note 1 31,557 1 Chongqing Hongteng Technology Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Sales 1,072,917 100 Payment term 60 days Note 1 Note 1 205,155 99 Chongqing Jingmei Precision Electronics Co., Ltd. Bharat FIH Limited Subsidiary Sales 501,585 15 Net 100 days Note 1 Note 1 161,410 12 Chongqing Jingmei Precision Electronics Co., Ltd. Honfujin Precision Electronics (Chongqing) Co., Ltd. Subsidiary Sales 2,859,404 85 Net 60 days Note 1 Note 1 1,208,551 88 Big Innovation Company Ltd. Fortunebay Technology Pte. Ltd. Subsidiary Sales 120,419 40 Payment term 30 days Note 1 Note 1 75,199 71 Kunshan Fuchengke Precision Electronical Co., Ltd. Fuyu Electronical Technology (Huaian) Co., Ltd. Subsidiary Sales 160,574 4 Net 90 days Note 1 Note 1 71,976 5 Kunshan Fuchengke Precision Electronical Co., Ltd. Pan-International Industrial Corp. Affiliate Purchases 199,445 5 Net 90 days Note 1 Note 1 (84,103) (6) eCMMS Precision Singapore Pte. Ltd. Foxconn Interconnect Technology Limited Subsidiary Purchases 330,059 - Net 60 days Note 1 Note 1 (16,157) - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 18
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eCMMS Precision Singapore Pte. Ltd. Competition Team Technology USA Inc. Subsidiary Sales $ 14,321,160 18 Payment term 75 days Note 1 Note 1 $ 4,736,985 17 eCMMS Precision Singapore Pte. Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 12,834,855 17 Net 60 days Note 1 Note 1 5,145,646 18 eCMMS Precision Singapore Pte. Ltd. Eson Precision Industry (Singapore) Pte. Ltd. Affiliate Purchases 394,868 1 Net 60 days Note 1 Note 1 (36,245) - eCMMS Precision Singapore Pte. Ltd. Sharp Corporation Mexico, S.A. de C.V. Affiliate Sales 518,546 1 Payment term 90 days Note 1 Note 1 373,748 1 eCMMS Precision Singapore Pte. Ltd. Sharp Electronics Corporation Affiliate Sales 177,387 - Payment term 40 days Note 1 Note 1 31,115 - New Wing Interconnect Technology (Bac Giang) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Sales 31,119,782 99 Payment term 60 days Note 1 Note 1 12,920,006 98 New Wing Interconnect Technology (Bac Giang) Co., Ltd. Fuhong Precision Component (Bac Giang) Company Limited Subsidiary Sales 268,948 1 Payment term 60 days Note 1 Note 1 155,304 1 Jin Ji Full Precision Machinery (Wuhan) Co., Ltd. Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary Sales 141,443 39 Net 90 days Note 1 Note 1 56,640 27 Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology Inc. Subsidiary Sales 3,752,104 1 Net 45 days Note 1 Note 1 2,459,248 2 Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology USA Inc. Subsidiary Sales 116,300,438 38 Payment term 90 days Note 1 Note 1 59,764,157 52 Ingrasys (Singapore) Pte. Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 1,260,206 - Payment term 90 days Note 1 Note 1 351,085 - Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology Korea, Inc. Subsidiary Sales 7,676,199 2 Payment term 90 days Note 1 Note 1 817,642 1 Ingrasys (Singapore) Pte. Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales 171,611 - Payment term 90 days Note 1 Note 1 158,297 - Ingrasys (Singapore) Pte. Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 15,967,029 5 Net 60 days Note 1 Note 1 15,470,041 13 Ingrasys (Singapore) Pte. Ltd. Yuzhan Precision Technology Japan Co., Ltd. Subsidiary Sales 15,828,109 5 Net 60 days Note 1 Note 1 3,888,026 3 Ingrasys (Singapore) Pte. Ltd. Cloud Network Technology Kft. Subsidiary Sales 15,783,868 5 Net 45 days Note 1 Note 1 7,464,849 6 Ingrasys (Singapore) Pte. Ltd. Fulian Precision Technology Component Company Limited Subsidiary Sales 181,094 - Payment term 90 days Note 1 Note 1 185,031 - Ingrasys (Singapore) Pte. Ltd. Garuda International Limited Affiliate Purchases 1,309,830 - Payment term 90 days Note 1 Note 1 (435,072) - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 19
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Falcon Precision Trading Pte. Ltd. Foxconn Singapore Pte Ltd Subsidiary Sales $ 26,992,535 7 Net 60 days Note 1 Note 1 $ 26,320,538 14 Foxconn Industrial Internet Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 147,632 18 Net 90 days Note 1 Note 1 43,537 18 Foxconn Industrial Internet Co., Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales 123,888 15 Net 90 days Note 1 Note 1 41,802 17 Fulian Precision Electronics (Guiyang) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 1,908,694 - Net 60 days Note 1 Note 1 815,867 - Fulian Yuzhan Technology (Henan) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 468,291 1 Payment term 90 days Note 1 Note 1 517,619 2 Fulian Yuzhan Technology (Henan) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 17,900,820 41 Net 30 days Note 1 Note 1 12,025,126 50 Fulian Yuzhan Technology (Henan) Co., Ltd. IPL International Limited Subsidiary Sales 24,821,965 57 Net 90 days Note 1 Note 1 11,701,520 48 Ur Materials Industry (Shenzhen) Co., Ltd. Fuyu Precision Component Co., Ltd. Subsidiary Sales 100,906 6 Payment term 90 days Note 1 Note 1 42,848 6 Fulian Technology (Jincheng) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 228,531 1 Payment term 90 days Note 1 Note 1 213,895 4 Fulian Technology (Jincheng) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 444,713 2 Payment term 90 days Note 1 Note 1 343,122 7 Fulian Technology (Jincheng) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 411,276 2 Payment term 90 days Note 1 Note 1 395,154 8 Fulian Technology (Jincheng) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 744,767 4 Payment term 90 days Note 1 Note 1 480,811 9 Fulian Technology (Jincheng) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 4,872,395 25 Payment term 90 days Note 1 Note 1 983,389 19 Fulian Technology (Jincheng) Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary Sales 526,489 3 Payment term 90 days Note 1 Note 1 475,792 9 Fulian Technology (Jincheng) Co., Ltd. IPL International Limited Subsidiary Sales 11,731,421 59 Payment term 90 days Note 1 Note 1 1,415,544 28 Fulian Technology (Jincheng) Co., Ltd. Fulian Technology (Hebi) Co., Ltd. Subsidiary Sales 197,096 1 Payment term 90 days Note 1 Note 1 188,944 4 Fulian Technology (Jincheng) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary Sales 180,349 1 Payment term 90 days Note 1 Note 1 166,511 3 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 20
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Fulian Technology (Jincheng) Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary Sales $ 266,257 1 Payment term 90 days Note 1 Note 1 $ 324,468 6 Lankao YuFu Precision Technology Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 163,778 19 Payment term 90 days Note 1 Note 1 108,840 19 Lankao YuFu Precision Technology Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 180,131 21 Net 60 days Note 1 Note 1 107,704 18 Lankao YuFu Precision Technology Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary Sales 172,424 20 Payment term 60 days Note 1 Note 1 113,994 20 Foxconn Precision International Limited FIH (Hong Kong) Limited Subsidiary Sales 469,522 - Net 30 days Note 1 Note 1 251,206 - Foxconn Precision International Limited Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 185,027 - Net 90 days Note 1 Note 1 62,123 - Foxconn Precision International Limited Fulian Technology (Shanxi) Co., Ltd. Subsidiary Sales 105,298 - Net 90 days Note 1 Note 1 1,933 - Foxconn Precision International Limited IPL International Limited Subsidiary Sales 140,509 - Payment term 30 days Note 1 Note 1 24,354 - Fulian Yuzhan Precision Technology Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Subsidiary Sales 1,108,034 1 Net 90 days Note 1 Note 1 580,831 1 Fulian Yuzhan Precision Technology Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 1,456,992 1 Payment term 90 days Note 1 Note 1 990,325 1 Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 1,795,009 1 30 days after validation Note 1 Note 1 580,681 1 Fulian Yuzhan Precision Technology Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 1,775,586 1 Payment term 90 days Note 1 Note 1 1,343,602 1 Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary Sales 1,834,715 1 Net 30 days Note 1 Note 1 660,502 1 Fulian Yuzhan Precision Technology Co., Ltd. Foxconn Precision International Limited Subsidiary Sales 464,631 - Net 30 days Note 1 Note 1 259,429 - Fulian Yuzhan Precision Technology Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 33,449,990 27 Payment term 30 days Note 1 Note 1 24,878,673 27 Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary Sales 1,034,899 1 Net 30 days Note 1 Note 1 621,179 1 Fulian Yuzhan Precision Technology Co., Ltd. IPL International Limited Subsidiary Sales 75,239,983 60 Net 120 days Note 1 Note 1 58,175,228 63 Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Hebi) Co., Ltd. Subsidiary Sales 793,401 1 Net 90 days Note 1 Note 1 413,965 - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 21
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Fulian Yuzhan Precision Technology Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary Sales $ 953,642 1 Net 90 days Note 1 Note 1 $ 591,446 1 Fulian Yuzhan Precision Technology Co., Ltd. Fulian Yuzhan Technology (Hengyang) Co., Ltd. Subsidiary Sales 241,446 - Net 30 days Note 1 Note 1 209,522 - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Zhoukou) Co., Ltd. Subsidiary Sales 594,780 - Net 90 days Note 1 Note 1 373,091 - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary Sales 2,775,305 2 Net 30 days Note 1 Note 1 1,824,644 2 Fuzhun Precision Tooling (Jiashan) Co., Ltd. Fuding Electronic Technology (Jiashan) Co., Ltd. Subsidiary Sales 1,120,062 92 Payment term 90 days Note 1 Note 1 321,155 89 Fulian Fuyi Precision Industry (Dongguan) Co., Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary Sales 179,154 100 Net 90 days Note 1 Note 1 21,793 100 Competition Team Technology Mexico S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Purchases 560,608 97 Net 90 days Note 1 Note 1 (31) - Jusda Europe S.R.O. Foxconn CZ S.R.O. Subsidiary Sales 148,101 13 Net 45 days Note 1 Note 1 34,772 10 Jusda Europe S.R.O. Foxconn European Manufacturing Services S.R.O. Subsidiary Sales 139,530 12 Net 45 days Note 1 Note 1 31,909 9 BaiChang Technology Service (Tianjin) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 927,271 - Net 90 days Note 1 Note 1 126,858 - Hunan Jusda Supply Chain Management Co., Ltd. Jusda Supply Chain Management International Co., Ltd. Subsidiary Sales 105,214 39 Net 30 days Note 1 Note 1 31,053 37 Sharp Jusda Logistics Corporation Sharp Corporation Affiliate Sales 2,555,863 39 Payment term 30 days Note 1 Note 1 319,958 25 Sharp Jusda Logistics Corporation Sharp Corporation Affiliate Purchases 2,236,428 36 Payment term 30 days Note 1 Note 1 (270,391) (21) Sharp Jusda Logistics Corporation Sharp Energy Solutions Corporation Affiliate Sales 159,030 2 Payment term 30 days Note 1 Note 1 22,438 2 Sharp Jusda Logistics Corporation Sharp Marketing Japan Corporation Affiliate Sales 941,487 14 Payment term 30 days Note 1 Note 1 126,830 10 Sharp Jusda Logistics Corporation Dynabook Inc. Affiliate Sales 153,019 2 Payment term 30 days Note 1 Note 1 37,862 3 Henan Fuchi Technology Co., Ltd. Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 307,669,740 99 Payment term 90 days Note 1 Note 1 22 - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 22
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Henan Fuchi Technology Co., Ltd. Foxconn Precision Electronics (Taiyuan) Co., Ltd. Subsidiary Sales $ 1,488,275 - Payment term 90 days Note 1 Note 1 $ - - Henan Fuchi Technology Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Purchases 133,784 - Payment term 90 days Note 1 Note 1 (54,172) - Henan Fuchi Technology Co., Ltd. Foxconn Singapore Pte Ltd Subsidiary Sales 384,659 - Payment term 90 days Note 1 Note 1 377,200 - Jusda India Supply Chain Management Private Limited Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary Sales 133,990 25 Net 60 days Note 1 Note 1 102,406 28 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Ingrasys Technology Inc. Subsidiary Sales 866,580 1 Payment term 90 days Note 1 Note 1 621,455 1 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Foxconn Assembly LLC Subsidiary Sales 292,943 - Payment term 90 days Note 1 Note 1 310,409 1 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary Sales 1,232,147 1 Payment term 90 days Note 1 Note 1 516,690 1 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Profit New Limited Subsidiary Sales 55,994,068 56 Payment term 90 days Note 1 Note 1 33,244,737 64 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Mega Well Limited Subsidiary Sales 38,463,834 38 Payment term 90 days Note 1 Note 1 14,265,383 27 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 723,233 1 Payment term 90 days Note 1 Note 1 627,924 1 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 1,426,418 1 Payment term 90 days Note 1 Note 1 1,698,425 3 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Fuyu Precision Component Co., Ltd. Subsidiary Sales 172,629 - Payment term 90 days Note 1 Note 1 241,288 - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Fulian Precision Technology Component Company Limited Subsidiary Sales 143,264 - Payment term 90 days Note 1 Note 1 119,040 - Cloud Network Technology Singapore Pte. Ltd. Ingrasys Technology Inc. Subsidiary Sales 81,859,365 5 Payment term 90 days Note 1 Note 1 66,036,453 14 Cloud Network Technology Singapore Pte. Ltd. Ingrasys Technology USA Inc. Subsidiary Sales 307,266,729 18 Net 60 days Note 1 Note 1 23,564,711 4 Cloud Network Technology Singapore Pte. Ltd. Foxconn CZ S.R.O. Subsidiary Sales 9,590,380 1 Net 180 days Note 1 Note 1 4,970,809 1 Cloud Network Technology Singapore Pte. Ltd. Funing Precision Component Co., Ltd. Subsidiary Sales 17,894,649 1 Net 90 days Note 1 Note 1 4,928,685 1 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 23
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Cloud Network Technology Singapore Pte. Ltd. Foxconn Technology (India) Private Limited Subsidiary Sales $ 2,404,800 - Net 60 days Note 1 Note 1 $ 777,110 - Cloud Network Technology Singapore Pte. Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 2,188,972 - Payment term 90 days Note 1 Note 1 836,722 - Cloud Network Technology Singapore Pte. Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary Sales 4,531,846 - Net 90 days Note 1 Note 1 392,625 - Cloud Network Technology Singapore Pte. Ltd. Profit New Limited Subsidiary Sales 285,866 - Payment term 30 days Note 1 Note 1 126,542 - Cloud Network Technology Singapore Pte. Ltd. Mega Well Limited Subsidiary Sales 1,887,714 - Payment term 30 days Note 1 Note 1 680,900 - Cloud Network Technology Singapore Pte. Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 34,939,836 2 Net 90 days Note 1 Note 1 26,223,432 5 Cloud Network Technology Singapore Pte. Ltd. Fulian Precision Electronics (Guiyang) Co., Ltd. Subsidiary Sales 1,035,749 - Net 60 days Note 1 Note 1 1,507 - Cloud Network Technology Singapore Pte. Ltd. Foxconn Precision International Limited Subsidiary Sales 192,395,428 11 Payment term 30 days Note 1 Note 1 15,361,149 3 Cloud Network Technology Singapore Pte. Ltd. BaiChang Technology Service (Tianjin) Co., Ltd. Subsidiary Sales 289,227 - Payment term 90 days Note 1 Note 1 265,732 - Cloud Network Technology Singapore Pte. Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales 2,465,312 - Net 60 days Note 1 Note 1 581,624 - Cloud Network Technology Singapore Pte. Ltd. Yuzhan Precision Technology Japan Co., Ltd. Subsidiary Sales 226,634 - Payment term 60 days Note 1 Note 1 46,893 - Cloud Network Technology Singapore Pte. Ltd. Cloud Network Technology Kft. Subsidiary Sales 4,364,958 - Net 45 days Note 1 Note 1 1,737,481 - Cloud Network Technology Singapore Pte. Ltd. Cloud Network Technology USA Inc. Subsidiary Sales 82,184,063 5 Net 180 days Note 1 Note 1 49,180,554 9 Cloud Network Technology Singapore Pte. Ltd. IPL International Limited Subsidiary Sales 485,894 - Payment term 30 days Note 1 Note 1 74,814 - Cloud Network Technology Singapore Pte. Ltd. FII USA Inc. Subsidiary Sales 5,717,122 - Payment term 60 days Note 1 Note 1 2,497,133 - Cloud Network Technology Singapore Pte. Ltd. Fuyu Precision Component Co., Ltd. Subsidiary Sales 159,450,566 9 Payment term 90 days Note 1 Note 1 96,090,625 18 Cloud Network Technology Singapore Pte. Ltd. Fulian Cloud Computing (TianJin) Co., Ltd. Subsidiary Sales 13,103,812 1 Net 60 days Note 1 Note 1 2,581,608 - Cloud Network Technology Singapore Pte. Ltd. Fulian Precision Technology Component Company Limited Subsidiary Sales 18,077,342 1 Net 60 days Note 1 Note 1 10,526,954 2 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 24
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Cloud Network Technology Singapore Pte. Ltd. Fuhong Precision Component (Bac Giang) Company Limited Subsidiary Sales $ 26,838,217 2 Net 60 days Note 1 Note 1 $ 7,152,872 1 Cloud Network Technology Singapore Pte. Ltd. CyberTAN Technology Inc. Affiliate Purchases 669,595 - Net 75 days Note 1 Note 1 (127,724) - Cloud Network Technology Singapore Pte. Ltd. FTP Technology Inc. Affiliate Purchases 536,685 - Payment term 90 days Note 1 Note 1 (254,126) - Cloud Network Technology Singapore Pte. Ltd. Pan-International Electronics (Malaysia) Sdn. Bhd. Affiliate Purchases 131,970 - Payment term 90 days Note 1 Note 1 (50,550) - Cloud Network Technology Singapore Pte. Ltd. Garuda International Limited Affiliate Purchases 450,271 - Net 90 days Note 1 Note 1 (151,937) - Cloud Network Technology Singapore Pte. Ltd. Sharp Hong Kong Limited Affiliate Sales 2,091,625 - Payment term 60 days Note 1 Note 1 212,046 - Cloud Network Technology Kft. Ingrasys Technology Inc. Subsidiary Sales 100,376 - Payment term 45 days Note 1 Note 1 1,996 - Cloud Network Technology Kft. Ingrasys Technology USA Inc. Subsidiary Sales 7,858,109 7 Payment term 60 days Note 1 Note 1 1,938,023 6 Cloud Network Technology Kft. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 24,920,940 23 Payment term 45 days Note 1 Note 1 10,877,757 35 Cloud Network Technology Kft. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 768,454 1 Payment term 60 days Note 1 Note 1 126,092 - Cloud Network Technology (Samoa) Limited Foxconn Precision International Limited Subsidiary Sales 65,566,911 47 Payment term 90 days Note 1 Note 1 48,902,892 67 Cloud Network Technology (Samoa) Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 73,571,298 52 Net 90 days Note 1 Note 1 22,566,598 32 Fulian Technology (Shanxi) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 320,933 1 Net 90 days Note 1 Note 1 267,299 3 Fulian Technology (Shanxi) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 659,365 4 Net 90 days Note 1 Note 1 569,028 11 Fulian Technology (Shanxi) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 100,912 1 Net 90 days Note 1 Note 1 41,116 1 Fulian Technology (Shanxi) Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary Sales 349,943 2 Net 90 days Note 1 Note 1 197,145 5 Fulian Technology (Shanxi) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 445,897 3 Net 90 days Note 1 Note 1 296,278 7 Fulian Technology (Shanxi) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 6,724,612 35 Net 270 days Note 1 Note 1 2,340,766 14 Fulian Technology (Shanxi) Co., Ltd. IPL International Limited Subsidiary Sales 7,929,994 37 Net 270 days Note 1 Note 1 3,452,556 22 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 25
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Fulian Technology (Shanxi) Co., Ltd. Fulian Technology (Hebi) Co., Ltd. Subsidiary Sales $ 559,030 3 Payment term 90 days Note 1 Note 1 $ 541,825 10 Fulian Technology (Shanxi) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary Sales 747,654 5 Net 90 days Note 1 Note 1 102,293 4 Fulian Technology (Shanxi) Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary Sales 1,160,430 6 Payment term 90 days Note 1 Note 1 1,212,983 21 Cloud Network Technology USA Inc. Ingrasys Technology USA Inc. Subsidiary Sales 196,217 - Payment term 90 days Note 1 Note 1 190,866 1 Cloud Network Technology USA Inc. Foxconn CZ S.R.O. Subsidiary Sales 215,239 - Net 45 days Note 1 Note 1 14,898 - Cloud Network Technology USA Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 10,369,036 38 Net 180 days Note 1 Note 1 1,959,159 74 IPL International Limited Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 141,890 - Payment term 90 days Note 1 Note 1 139,104 - IPL International Limited Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 524,663 - Net 30 days Note 1 Note 1 434,857 1 IPL International Limited Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 3,619,274 2 Net 90 days Note 1 Note 1 3,436,882 6 IPL International Limited Foxconn Precision International Limited Subsidiary Sales 80,184,077 39 Net 30 days Note 1 Note 1 36,926,790 67 IPL International Limited Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 2,554,116 1 Net 30 days Note 1 Note 1 1,693,876 3 IPL International Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 118,181,610 57 Net 30 days Note 1 Note 1 11,931,265 22 IPL International Limited Fulian Technology (Shanxi) Co., Ltd. Subsidiary Sales 213,251 - Net 90 days Note 1 Note 1 105,380 - IPL International Limited Fulian Technology (Hebi) Co., Ltd. Subsidiary Sales 159,153 - Payment term 90 days Note 1 Note 1 51,578 - IPL International Limited Fulian Lankao Technology Co., Ltd. Subsidiary Sales 332,875 - Net 90 days Note 1 Note 1 216,083 - IPL International Limited Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary Sales 396,645 - Net 90 days Note 1 Note 1 113,169 - IPL International Limited Yuzhan Technology (India) Private Limited Subsidiary Sales 183,203 - Payment term 90 days Note 1 Note 1 72,809 - Jusda Supply Chain Management Corporation Jusda International Limited Subsidiary Sales 164,622 5 Net 180 days Note 1 Note 1 170,059 16 Jusda Supply Chain Management Corporation FII USA Inc. Subsidiary Sales 1,473,021 46 Net 30 days Note 1 Note 1 450,524 43 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 26
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Honfucheng Precision Electronics (Chengdu) Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary Sales $ 85,951,631 55 Net 30 days Note 1 Note 1 $ 18,506,955 48 Honfucheng Precision Electronics (Chengdu) Co., Ltd. Falcon Precision Trading Pte. Ltd. Subsidiary Sales 71,472,940 45 Net 90 days Note 1 Note 1 19,892,834 52 Fortunebay Technology Pte. Ltd. Ingrasys Technology Inc. Subsidiary Sales 1,571,656 4 Net 45 days Note 1 Note 1 221,099 3 Fortunebay Technology Pte. Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Subsidiary Sales 148,043 - Net 45 days Note 1 Note 1 18,087 - Fortunebay Technology Pte. Ltd. FIH (Hong Kong) Limited Subsidiary Sales 492,185 1 Payment term 60 days Note 1 Note 1 126,820 1 Fortunebay Technology Pte. Ltd. Triple Win Technology (Shenzhen) Co., Ltd. Subsidiary Sales 849,620 2 Payment term 90 days Note 1 Note 1 684,903 8 Fortunebay Technology Pte. Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 124,493 - Net 45 days Note 1 Note 1 22,987 - Fortunebay Technology Pte. Ltd. Hongfujin Precision Industry (Wuhan) Co., Ltd. Subsidiary Sales 127,743 - Net 45 days Note 1 Note 1 30,022 - Fortunebay Technology Pte. Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 1,827,346 4 Net 45 days Note 1 Note 1 358,043 4 Fortunebay Technology Pte. Ltd. Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary Sales 1,911,601 5 Net 45 days Note 1 Note 1 448,098 5 Fortunebay Technology Pte. Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary Sales 299,538 1 Net 45 days Note 1 Note 1 31,441 - Fortunebay Technology Pte. Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary Sales 3,741,928 9 Net 45 days Note 1 Note 1 658,879 7 Fortunebay Technology Pte. Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary Sales 3,551,275 9 Net 45 days Note 1 Note 1 866,239 10 Fortunebay Technology Pte. Ltd. Kunshan Fuchengke Precision Electronical Co., Ltd. Subsidiary Sales 102,406 - Net 45 days Note 1 Note 1 52,538 1 Fortunebay Technology Pte. Ltd. New Wing Interconnect Technology (Bac Giang) Co., Ltd. Subsidiary Sales 228,315 1 Net 45 days Note 1 Note 1 72,094 1 Fortunebay Technology Pte. Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 610,619 1 Net 45 days Note 1 Note 1 136,493 2 Fortunebay Technology Pte. Ltd. Henan Fuchi Technology Co., Ltd. Subsidiary Sales 4,719,267 11 Net 45 days Note 1 Note 1 1,266,233 14 Fortunebay Technology Pte. Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales 2,660,206 6 Net 45 days Note 1 Note 1 488,975 6 Fortunebay Technology Pte. Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 8,662,459 21 Net 45 days Note 1 Note 1 1,586,122 18 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 27
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Fortunebay Technology Pte. Ltd. Cloud Network Technology Kft. Subsidiary Sales $ 186,825 - Net 45 days Note 1 Note 1 $ 47,543 1 Fortunebay Technology Pte. Ltd. Honfucheng Precision Electronics (Chengdu) Co., Ltd. Subsidiary Sales 533,766 1 Net 45 days Note 1 Note 1 69,780 1 Fortunebay Technology Pte. Ltd. FII USA Inc. Subsidiary Sales 166,354 - Net 45 days Note 1 Note 1 62,240 1 Fortunebay Technology Pte. Ltd. Taiyuan Fuchi Technology Co., Ltd. Subsidiary Sales 156,825 - Net 45 days Note 1 Note 1 23,291 - Fortunebay Technology Pte. Ltd. Futaihua Precision Industry (Weihai) Co., Ltd. Subsidiary Sales 131,903 - Net 45 days Note 1 Note 1 25,072 - Fortunebay Technology Pte. Ltd. Foxteq Singapore Pte. Ltd. Subsidiary Sales 448,970 1 Net 45 days Note 1 Note 1 70,144 1 Fortunebay Technology Pte. Ltd. Foxconn Brasil Industria e Comercio Ltda. Subsidiary Sales 147,369 - Net 45 days Note 1 Note 1 21,201 - Fortunebay Technology Pte. Ltd. Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary Sales 1,939,659 5 Net 45 days Note 1 Note 1 311,208 4 Fortunebay Technology Pte. Ltd. Fukang Technology Company Limited Subsidiary Sales 3,998,703 10 Net 45 days Note 1 Note 1 736,475 8 Fortunebay Technology Pte. Ltd. Innolux Corporation Other related party Sales 116,473 - Net 45 days Note 1 Note 1 1,280 - Fortunebay Technology Pte. Ltd. Ningbo Innolux Optoelectronics Ltd. Other related party Sales 381,510 1 Net 45 days Note 1 Note 1 94,677 1 Fulian Technology (Wuhan) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 799,879 65 Net 45 days Note 1 Note 1 1,818 - Fulian Technology (Wuhan) Co., Ltd. IPL International Limited Subsidiary Sales 437,337 35 Net 30 days Note 1 Note 1 375,543 99 Fulian Technology (Hebi) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 725,008 11 Payment term 90 days Note 1 Note 1 300,468 10 Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 1,483,256 23 Payment term 90 days Note 1 Note 1 639,774 20 Fulian Technology (Hebi) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 1,192,765 18 Payment term 90 days Note 1 Note 1 826,733 26 Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary Sales 934,266 14 Payment term 90 days Note 1 Note 1 418,676 13 Fulian Technology (Hebi) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 494,362 8 Payment term 90 days Note 1 Note 1 347,500 11 Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary Sales 279,962 4 Payment term 90 days Note 1 Note 1 40,481 1 Fulian Technology (Hebi) Co., Ltd. IPL International Limited Subsidiary Sales 468,834 7 Payment term 90 days Note 1 Note 1 399,484 13 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 28
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Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Wuhan) Co., Ltd. Subsidiary Sales $ 496,569 8 Payment term 90 days Note 1 Note 1 $ - - Fulian Technology (Hebi) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary Sales 172,106 3 Payment term 90 days Note 1 Note 1 3,221 - Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Zhoukou) Co., Ltd. Subsidiary Sales 192,149 3 Payment term 90 days Note 1 Note 1 130,912 4 Sharp Jusda Logistics (Hong Kong) Co., Limited Sharp Corporation Affiliate Sales 115,373 76 Payment term 30 days Note 1 Note 1 - - Jusda Supply Chain Management Mexico S. de R.L. de C.V. eCMMS Precision Singapore Pte. Ltd. Subsidiary Sales 206,015 18 Payment term 90 days Note 1 Note 1 167,303 19 Jusda Supply Chain Management Mexico S. de R.L. de C.V. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 569,002 49 Payment term 90 days Note 1 Note 1 458,437 52 Jusda Supply Chain Management Mexico S. de R.L. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 120,595 10 Payment term 90 days Note 1 Note 1 121,345 14 Triple Win Technology (JinCheng) Co., Ltd. Triple Win Technology (Shenzhen) Co., Ltd. Subsidiary Sales 1,524,527 80 Net 45 days Note 1 Note 1 179,809 58 Triple Win Technology (JinCheng) Co., Ltd. Best Ever Industries Limited Subsidiary Sales 195,396 10 Net 45 days Note 1 Note 1 2,740 1 Triple Win Technology (JinCheng) Co., Ltd. Polight Technology (Foshan) Co., Ltd. Subsidiary Sales 195,169 10 Net 45 days Note 1 Note 1 117,611 38 Likom de Mexico SA de CV Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 939,651 100 Payment term 30 days Note 1 Note 1 37,630 100 Bang Tai International Logistics Co., Limited Mega Well Limited Subsidiary Sales 109,976 8 Payment term 60 days Note 1 Note 1 27,023 4 Bang Tai International Logistics Co., Limited Jusda International Limited Subsidiary Sales 292,694 22 Payment term 60 days Note 1 Note 1 447,730 69 FII USA Inc. Ingrasys Technology Inc. Subsidiary Sales 298,392 - Net 45 days Note 1 Note 1 224,000 - FII USA Inc. Foxconn Technology CZ S.R.O. Subsidiary Sales 375,762 - Net 60 days Note 1 Note 1 11,780 - FII USA Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 149,402 - Net 30 days Note 1 Note 1 153,333 - Rayprus Technologies Ltd. Triple Win Technology (Shenzhen) Co., Ltd. Subsidiary Sales 139,057 100 Net 90 days Note 1 Note 1 51,122 100 Kunshan Tengyang Intelligent Technology Co., Ltd. Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary Sales 168,248 46 Payment term 60 days Note 1 Note 1 - - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 29
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Jiangyu Innovation Medical Technology Chengdu Co., Ltd. Hengyang Futaihong Precision Industry Co., Ltd. Subsidiary Sales $ 164,628 96 Net 60 days Note 1 Note 1 $ 75,481 93 Jiangyu Innovation Medical Technology Chengdu Co., Ltd. Hengyang Futaihong Precision Industry Co., Ltd. Subsidiary Purchases 160,613 94 Net 60 days Note 1 Note 1 (73,640) (33) Fulian Lankao Technology Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 200,454 2 Payment term 90 days Note 1 Note 1 39,985 1 Fulian Lankao Technology Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 2,718,986 27 Net 45 days Note 1 Note 1 - - Fulian Lankao Technology Co., Ltd. IPL International Limited Subsidiary Sales 7,041,824 70 Net 30 days Note 1 Note 1 3,386,856 99 Shanghai Topone Logistics Co., Ltd. Shenzhen Fertile Plan International Logistics Co., Ltd. Subsidiary Sales 206,149 12 Payment term 60 days Note 1 Note 1 64,275 12 Fuyu Precision Component Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 183,789,271 100 Payment term 60 days Note 1 Note 1 120,575,813 100 Fuyu Precision Component Co., Ltd. Fulian Precision Technology Component Company Limited Subsidiary Sales 158,769 - Payment term 90 days Note 1 Note 1 81,597 - Fuyu Precision Component Co., Ltd. Fuhong Precision Component (Bac Giang) Company Limited Subsidiary Sales 159,281 - Net 90 days Note 1 Note 1 319,368 - ShunYun Technology (Ha Noi, Vietnam) Limited ShunYun Technology Holdings Limited Subsidiary Sales 1,221,972 100 Payment term 60 days Note 1 Note 1 554,179 100 Fulian Yuzhan Technology (Hengyang) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 171,996 - 30 days after validation Note 1 Note 1 122,373 - Fulian Yuzhan Technology (Hengyang) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 118,867 - Payment term 90 days Note 1 Note 1 78,405 - Fulian Yuzhan Technology (Hengyang) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 1,129,733 - Net 60 days Note 1 Note 1 594,171 - ShunSin Technology (Bac Giang, Vietnam) Limited ShunYun Technology (Ha Noi, Vietnam) Limited Subsidiary Sales 1,017,956 78 Payment term 180 days Note 1 Note 1 909,098 100 ShunSin Technology (Bac Giang, Vietnam) Limited ShunYun Technology Holdings Limited Subsidiary Sales 281,193 22 Payment term 180 days Note 1 Note 1 - - ShunYun Technology Holdings Limited ShunSin Technology (Bac Giang, Vietnam) Limited Subsidiary Sales 1,274,882 27 Payment term 60 days Note 1 Note 1 1,696,049 64 Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 154,414 15 Payment term 90 days Note 1 Note 1 171,746 15 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 30
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Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales $ 145,962 15 Payment term 90 days Note 1 Note 1 $ 162,698 15 Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 252,773 24 Net 60 days Note 1 Note 1 265,419 24 Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary Sales 179,342 17 Net 30 days Note 1 Note 1 200,436 18 Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary Sales 164,687 16 Payment term 90 days Note 1 Note 1 178,936 16 Fulian Cloud Computing (TianJin) Co., Ltd. Profit New Limited Subsidiary Sales 8,694,327 - Payment term 90 days Note 1 Note 1 3,586,862 - Fulian Technology (Zhoukou) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 154,462 6 Payment term 30 days Note 1 Note 1 62,605 5 Fulian Technology (Zhoukou) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary Sales 238,391 9 Net 90 days Note 1 Note 1 77,438 6 Fulian Technology (Zhoukou) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 1,278,965 47 Net 30 days Note 1 Note 1 753,634 57 Fulian Technology (Zhoukou) Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary Sales 313,298 11 Net 30 days Note 1 Note 1 186,810 14 Fulian Technology (Zhoukou) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 216,310 8 Net 30 days Note 1 Note 1 65,365 5 Fulian Technology (Zhoukou) Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary Sales 135,494 5 Net 30 days Note 1 Note 1 59,159 4 Fulian Technology (Zhoukou) Co., Ltd. Fulian Technology (Hebi) Co., Ltd. Subsidiary Sales 225,673 8 Net 30 days Note 1 Note 1 62,637 5 BEST EVER PTE. LTD. SAIGON STEC Co., Ltd. Subsidiary Sales 3,861,261 46 Net 45 days Note 1 Note 1 3,573,144 59 BEST EVER PTE. LTD. Sharp Corporation Affiliate Purchases 626,509 8 Net 60 days Note 1 Note 1 (60,915) (1) Taiyuan Fuchi Technology Co., Ltd. Fast Victor Limited Subsidiary Sales 9,944,973 28 Net 90 days Note 1 Note 1 11,904,296 100 Taiyuan Fuchi Technology Co., Ltd. Foxconn Precision Electronics (Taiyuan) Co., Ltd. Subsidiary Sales 25,933,879 72 Net 30 days Note 1 Note 1 - - Polight Technology (Foshan) Co., Ltd. Triple Win Technology (Shenzhen) Co., Ltd. Subsidiary Sales 7,787,627 89 Net 45 days Note 1 Note 1 3,409,910 93 Polight Technology (Foshan) Co., Ltd. Best Ever Industries Limited Subsidiary Sales 939,607 11 Net 45 days Note 1 Note 1 221,414 6 Ingrasys Technology Mexico S.A. de C.V. Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 2,899,445 49 Payment term 30 days Note 1 Note 1 278,379 - Ingrasys Technology Mexico S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 3,026,974 51 Payment term 30 days Note 1 Note 1 476,067 - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 31
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Futaihua Precision Industry (Weihai) Co., Ltd. Foxconn Image & Printing Product Pte. Ltd. Subsidiary Sales $ 18,320,892 99 Net 80 days Note 1 Note 1 $ 7,032,614 99 Futaihua Precision Industry (Weihai) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Purchases 245,340 1 60 days after validation Note 1 Note 1 (65,085) (1) Sound Solutions (Zhenjiang) International Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary Sales 475,450 73 Payment term 60 days Note 1 Note 1 - - Foxconn Technology Service and Logistics Limited Foxconn CZ S.R.O. Subsidiary Sales 2,053,456 85 Payment term 45 days Note 1 Note 1 112,560 87 Foxconn Technology Service and Logistics Limited Foxconn Technology CZ S.R.O. Subsidiary Sales 356,693 15 Payment term 45 days Note 1 Note 1 28,521 9 Joyspeed Global Cargo China Limited Jusda International Limited Subsidiary Sales 746,733 7 Payment term 60 days Note 1 Note 1 322,084 8 Joyspeed Global Cargo China Limited Jusda Supply Chain Management Corporation Subsidiary Sales 168,643 2 Payment term 60 days Note 1 Note 1 104,129 2 Sound Solutions Austria GmbH Sound Solutions (Zhenjiang) International Co., Ltd. Subsidiary Sales 335,154 97 Payment term 60 days Note 1 Note 1 727,049 94 Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 1,284,153 1 Net 90 days Note 1 Note 1 219,147 1 Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary Sales 2,176,613 2 Net 90 days Note 1 Note 1 1,246,318 3 Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary Sales 436,128 - Net 90 days Note 1 Note 1 448,265 1 Fulian Precision Technology (Ganzhou) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary Sales 58,695,806 49 Net 270 days Note 1 Note 1 26,199,861 60 Fulian Precision Technology (Ganzhou) Co., Ltd. IPL International Limited Subsidiary Sales 55,253,686 46 Net 270 days Note 1 Note 1 13,630,221 31 Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary Sales 1,382,576 1 Payment term 90 days Note 1 Note 1 1,541,254 4 Foxconn Internet Advanced Technology (Shaoxing) Co., Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary Sales 786,089 - Payment term 90 days Note 1 Note 1 262,349 - Changyi Interconnect Technology (India) Private Limited Foxconn Interconnect Technology Limited Subsidiary Sales 2,196,043 71 Payment term 60 days Note 1 Note 1 1,615,245 65 Changyi Interconnect Technology (India) Private Limited Hong Yi Interconnect Technology (India) Private Limited Subsidiary Sales 888,181 29 Payment term 60 days Note 1 Note 1 844,799 34 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 32
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Fulian Precision Technology Component Company Limited Profit New Limited Subsidiary Sales $ 15,286,054 31 Payment term 90 days Note 1 Note 1 $ 7,459,439 26 Fulian Precision Technology Component Company Limited Ingrasys (Singapore) Pte. Ltd. Subsidiary Sales 15,710,129 32 Payment term 60 days Note 1 Note 1 11,396,475 40 Fulian Precision Technology Component Company Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 17,583,571 36 Payment term 60 days Note 1 Note 1 9,654,420 34 SJN Logi Solutions Corporation Sharp Jusda Logistics Corporation Subsidiary Sales 260,525 99 Payment term 30 days Note 1 Note 1 37,771 100 FIT Voltaira Group GmbH FIT Voltaira Europe GmbH Subsidiary Sales 334,854 4 Payment term 60 days Note 1 Note 1 - - FIT Voltaira Americas Corp. FIT Voltaira Group GmbH Subsidiary Sales 218,574 3 Payment term 60 days Note 1 Note 1 - - FII AMC Mexico S. de R.L. de C.V. Ingrasys Technology Mexico S.A. de C.V. Subsidiary Sales 554,757 81 Net 90 days Note 1 Note 1 193,454 87 FIT Voltaira Slovakia s. r. o. FIT Voltaira Group GmbH Subsidiary Sales 103,290 1 Payment term 60 days Note 1 Note 1 - - Hong Yi Interconnect Technology (India) Private Limited Foxconn Interconnect Technology Limited Subsidiary Sales 560,900 71 Payment term 60 days Note 1 Note 1 535,227 71 Hong Yi Interconnect Technology (India) Private Limited Changyi Interconnect Technology (India) Private Limited Subsidiary Sales 230,098 29 Payment term 60 days Note 1 Note 1 218,860 29 SAIGON STEC Co., Ltd. BEST EVER PTE. LTD. Subsidiary Sales 4,942,205 100 Net 45 days Note 1 Note 1 3,415,365 100 SAIGON STEC Co., Ltd. Sharp Corporation Affiliate Purchases 152,044 3 Net 60 days Note 1 Note 1 (148,259) (3) Foxconn Infinite Pte. Ltd. Foxconn Singapore Pte Ltd Subsidiary Sales 8,072,003 3 Net 60 days Note 1 Note 1 7,871,045 6 NSG Technology Inc. Cloud Network Technology USA Inc. Subsidiary Sales 2,274,304 89 Payment term 30 days Note 1 Note 1 1,408,788 94 Foxconn Singapore Pte Ltd Falcon Precision Trading Pte. Ltd. Subsidiary Sales 13,571,264 1 Payment term 60 days Note 1 Note 1 13,426,131 3 Foxconn Singapore Pte Ltd Foxconn Infinite Pte. Ltd. Subsidiary Sales 4,922,065 1 Payment term 60 days Note 1 Note 1 4,841,936 1 Premier Image Technology (China) Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. Subsidiary Sales 580,993 40 Net 90 days Note 1 Note 1 232,060 31 Premier Image Technology (China) Ltd. Champ Tech Optical (Foshan) Corporation Affiliate Sales 105,533 7 Payment term 90 days Note 1 Note 1 51,586 7 Fuhong Precision Component (Bac Giang) Company Limited Foxconn Interconnect Technology Limited Subsidiary Sales 3,785,423 10 Payment term 60 days Note 1 Note 1 1,700,409 5 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 33
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Fuhong Precision Component (Bac Giang) Company Limited New Wing Interconnect Technology (Bac Giang) Co., Ltd. Subsidiary Sales $ 156,342 - Net 90 days Note 1 Note 1 $ 38,543 - Fuhong Precision Component (Bac Giang) Company Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary Sales 32,410,094 78 Payment term 60 days Note 1 Note 1 13,394,200 24 Jusda International Supply Chain Management (Vietnam) Company Limited Fuyu Precision Component Co., Ltd. Subsidiary Sales 741,370 39 Payment term 30 days Note 1 Note 1 454,307 38 Jusda International Supply Chain Management (Vietnam) Company Limited Fulian Precision Technology Component Company Limited Subsidiary Sales 150,186 8 Payment term 90 days Note 1 Note 1 167,107 14 Jusda International Supply Chain Management (Vietnam) Company Limited Fuhong Precision Component (Bac Giang) Company Limited Subsidiary Sales 117,290 6 Payment term 30 days Note 1 Note 1 65,592 5 Jusda International Supply Chain Management (Vietnam) Company Limited Fukang Technology Company Limited Subsidiary Sales 193,196 10 Payment term 30 days Note 1 Note 1 199,496 17 Foxconn MOEBG Industria de Eletronicos Ltda. Cloud Network Technology Singapore Pte. Ltd. Subsidiary Purchases 112,742 1 Payment term 120 days Note 1 Note 1 (36,468) (2) Foxconn MOEBG Industria de Eletronicos Ltda. Foxconn Brasil Industria e Comercio Ltda. Subsidiary Sales 2,392,507 20 Payment term 30 days Note 1 Note 1 191,644 6 Foxconn Brasil Industria e Comercio Ltda. Foxconn Interconnect Technology Limited Subsidiary Purchases 346,879 1 Payment term 90 days Note 1 Note 1 (59,843) (1) Foxconn Brasil Industria e Comercio Ltda. Ingrasys (Singapore) Pte. Ltd. Subsidiary Purchases 2,572,341 7 Payment term 60 days Note 1 Note 1 (638,386) (7) Competition Team Technology (India) Private Limited Foxconn Technology (India) Private Limited Subsidiary Sales 164,634 2 Net 75 days Note 1 Note 1 22,387 1 Foxconn Hon Hai Technology India Mega Development Private Limited FIH India Developer Private Limited Subsidiary Purchases 547,990 - Net 90 days Note 1 Note 1 (221,015) - Foxconn Hon Hai Technology India Mega Development Private Limited Bharat FIH Limited Subsidiary Purchases 1,276,185 - Net 90 days Note 1 Note 1 (959,604) (2) Foxconn Hon Hai Technology India Mega Development Private Limited Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary Sales 867,996 - Net 90 days Note 1 Note 1 401,333 1 Foxconn Hon Hai Technology India Mega Development Private Limited Foxconn Precision Electronics (Taiyuan) Co., Ltd. Subsidiary Sales 115,294 - Net 90 days Note 1 Note 1 74,750 - Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Table 4 Page 34
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Foxconn Hon Hai Technology India Mega Development Private Limited Enormous Technology Inc. Subsidiary Sales $ 163,446,404 51 Net 60 days Note 1 Note 1 $ 28,584,013 42 Foxconn Hon Hai Technology India Mega Development Private Limited Avary Technology (India) Private Limited Affiliate Purchases 156,217 - Net 90 days Note 1 Note 1 (3,420) - Foxconn Hon Hai Technology India Mega Development Private Limited Foxlink India Electric Private Limited Other related party Purchases 1,311,846 - Net 90 days Note 1 Note 1 (402,115) (1) Competition Team Technology (Vietnam) Company Limited eCMMS Precision Singapore Pte. Ltd. Subsidiary Sales 226,904 4 Payment term 60 days Note 1 Note 1 212,825 10 Competition Team Technology (Vietnam) Company Limited Competition Team Technology (India) Private Limited Subsidiary Sales 741,847 13 Payment term 60 days Note 1 Note 1 34,410 2 Fukang Technology Company Limited Q-Edge Corporation Subsidiary Sales 1,932,308 1 Net 60 days Note 1 Note 1 1,390,222 2 Fukang Technology Company Limited Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary Sales 13,023,206 6 Net 90 days Note 1 Note 1 3,427,159 5 Fukang Technology Company Limited Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary Sales 21,646,158 11 Net 30 days Note 1 Note 1 3,850,746 5 Fukang Technology Company Limited Foxconn Interconnect Technology Limited Subsidiary Purchases 205,989 - Net 60 days Note 1 Note 1 (25,143) - Fukang Technology Company Limited Honfucheng Precision Electronics (Chengdu) Co., Ltd. Subsidiary Sales 6,990,466 3 Net 30 days Note 1 Note 1 1,689,850 2 Fukang Technology Company Limited Enormous Technology Inc. Subsidiary Sales 105,952,653 52 Payment term 90 days Note 1 Note 1 37,461,933 50 Fukang Technology Company Limited Foxconn Singapore Pte Ltd Subsidiary Sales 46,386,813 23 Payment term 90 days Note 1 Note 1 26,995,793 36 Fukang Technology Company Limited Garuda International Limited Affiliate Purchases 104,421 - Net 90 days Note 1 Note 1 (72,693) - Foxconn Precision Engineering Private Limited Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary Sales 213,109 99 Payment term 90 days Note 1 Note 1 111,922 98 Foxconn EV Energy & Component (Vietnam) Co., Ltd. Simply Smart Limited Subsidiary Sales 161,014 89 Payment term 90 days Note 1 Note 1 25,313 57 Transaction Circumstances Differences in transaction terms compared to third party transactions Notes/accounts receivable (payable) Purchaser/seller Counterparty Relationship with the counterparty Purchases (Sales) Amount Percentage of total purchases (sales) Credit term Unit price Credit term Balance Percentage of total notes/ accounts receivable (payable) Footnote Note 1: The prices and terms to related parties were not significantly different from transactions with third parties, except for particular transactions with no similar transactions to compare with. For these transactions, the prices and terms were determined in accordance with mutual agreements. Note 2: The Group sold materials to the above related parties for processing and repurchased the finished goods. The sales amount of materials and repurchase price of finished goods were offset against each other and shown at net amount in the financial statements. Table 4 Page 35
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Receivables from related parties reaching NT$100 million or 20% of paid-in capital or more September 30, 2025 Table 5 Expressed in thousands of TWD (Except as otherwise indicated) Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries Subsidiary $ 11,603,132 2 $ 3,548,943 Subsequent Collection $ 2,586,047 $ - Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries Subsidiary 66,399,831 12,167,223 Subsequent Collection 14,770,559 - (Shown as other receivables) (Note) Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 164,331,599 38,182,614 Subsequent Collection 31,804,330 - (Shown as other receivables) (Note) Hon Hai Precision Industry Co., Ltd. Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary 113,495,430 33,512,624 Subsequent Collection 3,780,343 - (Shown as other receivables) (Note) Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary 100,071,554 32,458,428 Subsequent Collection 13,169,893 - (Shown as other receivables) (Note) Hon Hai Precision Industry Co., Ltd. Foxconn Precision Electronics (Taiyuan) Co., Ltd. Subsidiary 14,457,632 4,609,871 Subsequent Collection - - (Shown as other receivables) (Note) Hon Hai Precision Industry Co., Ltd. Henan Fuchi Technology Co., Ltd. Subsidiary 87,592,749 6,852,347 Subsequent Collection 28,864,624 - (Shown as other receivables) (Note) Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 55,048,246 5 11,904,284 Subsequent Collection 10,653,901 - Hon Hai Precision Industry Co., Ltd. Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary 14,469,558 4 4,796,853 Subsequent Collection 481,957 - Hon Hai Precision Industry Co., Ltd. eCMMS Precision Singapore Pte. Ltd. Subsidiary 5,803,047 3 4,438,752 Subsequent Collection 92 - Hon Hai Precision Industry Co., Ltd. Foxconn European Manufacturing Services S.R.O. Subsidiary 4,308,208 1 3,250,890 Subsequent Collection 319,419 - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 1
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Hon Hai Precision Industry Co., Ltd. Foxconn Japan Co., Ltd. Subsidiary $ 1,471,698 3 $ 349,445 Subsequent Collection $ 572,218 $ - Hon Hai Precision Industry Co., Ltd. Foxconn Singapore Pte Ltd Subsidiary 27,297,342 3 - - - - Hon Hai Precision Industry Co., Ltd. Ningbo Innolux Optoelectronics Ltd. Other related party 126,062 3 - - 45,283 63 Hon Hai Precision Industry Co., Ltd. Foxconn Technology Co., Ltd. Affiliate 465,704 4 3,017 Subsequent Collection 800 233 Hon Hai Precision Industry Co., Ltd. Innolux Corporation Other related party 107,238 3 - - 53,061 54 Hon Hai Precision Industry Co., Ltd. Foxconn Technology Pte. Ltd. Affiliate 180,453 3 - - - 90 Hon Hai Precision Industry Co., Ltd. Ningbo Innolux Display Ltd. Other related party 184,641 3 - - 59,942 92 Hon Hai Precision Industry Co., Ltd. Sharp Manufacturing Corporation (M) Sdn. Bhd. Affiliate 395,744 10 - - 55,329 198 Hon Hai Precision Industry Co., Ltd. Sakai Display Products Corporation Affiliate 805,835 - 805,835 Subsequent Collection - 805,835 Hon Hai Precision Industry Co., Ltd. Sharp Hong Kong Limited Affiliate 449,419 10 - - 290,111 225 Shunsin Technology (Zhongshan) Limited Shunsin Technology Holdings Limited Subsidiary 317,818 1 - - - - Ingrasys Technology Inc. Ingrasys Technology USA Inc. Subsidiary 50,782,450 3 7,824,504 Subsequent Collection - - Ingrasys Technology Inc. Ingrasys (Singapore) Pte. Ltd. Subsidiary 21,197,176 6 3,954,029 Subsequent Collection - - Ingrasys Technology Inc. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary 602,612 8 - - - - Ingrasys Technology Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 7,841,864 6 7,532,012 Subsequent Collection 9,319 - Ingrasys Technology Inc. Cloud Network Technology Kft. Subsidiary 481,469 3 433,796 Subsequent Collection - - Ingrasys Technology Inc. Cloud Network Technology USA Inc. Subsidiary 128,488 3 - - - - Ingrasys Technology Inc. Fulian Precision Technology Component Company Limited Subsidiary 122,643 3 - - - - Ingrasys Technology USA Inc. Ingrasys Technology Inc. Subsidiary 247,531 - - - - - Ingrasys Technology USA Inc. Ingrasys (Singapore) Pte. Ltd. Subsidiary 3,608,640 - - - - - Ingrasys Technology USA Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 178,173 - - - - - Hon Lin Technology Co., Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary 259,650 1 - - 149,845 - Hon Lin Technology Co., Ltd. Mega Well Limited Subsidiary 167,251 2 - - 75,931 - Hon Lin Technology Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary 122,770 1 - - 70,652 - Sharp Fukuyama Laser Co., Ltd. Sharp Corporation Affiliate 624,486 - - - 289,925 234 Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 2
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P.T. Sharp Semiconductor Indonesia Sharp Corporation Affiliate $ 100,667 - $ - - $ 100,667 $ 38 Shenzhen FuTaiHong Precision Industrial Co., Ltd. Chiun Mai Communication Systems, Inc. Subsidiary 486,524 5 - - 405,497 - Shenzhen FuTaiHong Precision Industrial Co., Ltd. FIH (Hong Kong) Limited Subsidiary 35,736,019 3 - - 35,736,019 - Shenzhen FuTaiHong Precision Industrial Co., Ltd. WOWTEK Technology India Private Limited Subsidiary 248,553 1 - - - - Chiun Mai Communication Systems, Inc. FIH (Hong Kong) Limited Subsidiary 131,943 2 - - - - Futaijing Precision Electronics (Beijing) Co., Ltd. Nextpert Inc. Subsidiary 2,895,986 2 - - 64,561 - FIH Precision Electronics (Langfang) Co., Ltd. FIH (Hong Kong) Limited Subsidiary 2,407,364 5 - - 343,255 - FIH (Hong Kong) Limited Shenzhen FuTaiHong Precision Industrial Co., Ltd. Subsidiary 488,644 - - - - - FIH (Hong Kong) Limited Chiun Mai Communication Systems, Inc. Subsidiary 213,640 3 - - 162,537 - FIH (Hong Kong) Limited FIH Mexico Industry, S.A. de C.V. Subsidiary 755,780 2 - - 99,221 - FIH (Hong Kong) Limited Hong Fujin Precision Industry (HengYang) Co., Ltd. Subsidiary 1,436,594 3 - - - - FIH (Hong Kong) Limited Sharp Hong Kong Limited Affiliate 974,842 6 - - 65,680 366 Hengyang Futaihong Precision Industry Co., Ltd. FIH (Hong Kong) Limited Subsidiary 7,237,641 2 - - 61,988 - Bharat FIH Limited Fusing International Inc. Subsidiary 331,609 10 - - 150,982 - Bharat FIH Limited Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary 960,070 3 - - 213,669 - Foxconn Technology Group Co., Ltd. Hongfujin Precision Industry (Wuhan) Co., Ltd. Subsidiary 104,489 1 26,087 Subsequent Collection 26,087 - Foxconn Technology Group Co., Ltd. Foxconn Image & Printing Product Pte. Ltd. Subsidiary 238,936 1 - - - - Fuding Precision Component (Shenzhen) Co., Ltd. New Beyond Maximum Industrial Limited Subsidiary 11,061,003 1 8,260,937 Subsequent Collection - - Fuding Electronic Technology (Jiashan) Co., Ltd. Fuxiang Precision Industrial (Kunshan) Co., Ltd. Subsidiary 1,795,526 1 - - 814,915 - Fuding Electronic Technology (Jiashan) Co., Ltd. Fukang Technology Company Limited Subsidiary 998,501 1 - - 440,599 - Triple Win Technology (Shenzhen) Co., Ltd. Best Ever Industries Limited Subsidiary 35,348,067 2 - - 20,413,683 - Triple Win Technology (Shenzhen) Co., Ltd. Polight Technology (Foshan) Co., Ltd. Subsidiary 3,456,587 1 - - 578,351 - Fuxiang Precision Industrial (Kunshan) Co., Ltd. Fuding Electronic Technology (Jiashan) Co., Ltd. Subsidiary 2,057,485 1 - - 801,874 - Fuxiang Precision Industrial (Kunshan) Co., Ltd. Hongzhun Precision Tooling (Kunshan) Co., Ltd. Subsidiary 226,493 1 - - 85,327 - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 3
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Fuxiang Precision Industrial (Kunshan) Co., Ltd. Fukang Technology Company Limited Subsidiary $ 1,131,719 1 $ - - $ 405,732 $ - Foxconn (Kunshan) Computer Connector Co., Ltd. Hongzhaoda Integrated Innovative Service (Kunshan) Co., Ltd. Subsidiary 134,627 - - - - - Foxconn (Kunshan) Computer Connector Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary 7,123,008 3 166,408 Subsequent Collection - - Foxconn Electronic Industrial Develpment (Kunshan) Co., Ltd. Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary 4,314,659 1 3,418,345 Subsequent Collection - - Hongfutai Precision Electronics (Yantai) Co., Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary 3,232,577 1 59,928 Subsequent Collection 961,711 - eCMMS S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 1,457,966 1 870,043 Subsequent Collection 295,442 - Foxteq Services India Private Limited Enormous Technology Inc. Subsidiary 926,868 1 - - - - Foxconn CZ S.R.O. Foxconn Technology CZ S.R.O. Subsidiary 160,318 4 - - - - Foxconn CZ S.R.O. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 476,856 1 - - - - Fujin Precision Industrial (Jincheng) Co., Ltd. Fast Victor Limited Subsidiary 1,131,068 1 - - 252,647 - Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fuding Electronic Technology (Jiashan) Co., Ltd. Subsidiary 1,022,367 1 - - 183,786 - Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fuxiang Precision Industrial (Kunshan) Co., Ltd. Subsidiary 1,319,603 1 - - 229,419 - Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fuzhun Precision Tooling (Jiashan) Co., Ltd. Subsidiary 273,140 1 - - 49,420 - Hongzhun Precision Tooling (Kunshan) Co., Ltd. Fukang Technology Company Limited Subsidiary 129,293 1 - - 26,617 - NWE Technology Inc. IPL International Limited Subsidiary 185,306 3 - - - - NWEA LLC Cloud Network Technology USA Inc. Subsidiary 110,413 2 - - - - Foxconn Assembly LLC Ingrasys Technology USA Inc. Subsidiary 629,097 5 - - - - Foxconn Assembly LLC Cloud Network Technology USA Inc. Subsidiary 577,765 5 - - - - PCE Paragon Solutions (Mexico) S.A. de C.V. Ingrasys (Singapore) Pte. Ltd. Subsidiary 190,357 3 - - - - PCE Paragon Solutions (Mexico) S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 495,604 3 - - - - Shenzhen Fertile Plan International Logistics Co., Ltd. Shanghai Joyspeed Global Cargo Co., Ltd. Subsidiary 623,040 - - - - - Fuyu Electronical Technology (Huaian) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary 6,528,021 2 - - - - PCE Paragon Solutions (USA) Inc. Profit New Limited Subsidiary 357,930 2 267,805 Subsequent Collection - - Funing Precision Component Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary 162,857 3 - - - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 4
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Funing Precision Component Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary $ 11,540,147 3 $ 6,077,110 Subsequent Collection $ - $ - Foxconn Baja California S.A. de C.V. eCMMS Precision Singapore Pte. Ltd. Subsidiary 685,681 1 - - 573,485 - Hongfujin Precision Electronics (Yantai) Co., Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. Subsidiary 1,732,784 1 - - 704,659 - Hongfujin Precision Electronics (Yantai) Co., Ltd. Foxconn Technology Co., Ltd. Affiliate 20,694,377 1 - - 9,694,064 7,760 Foxconn Technology CZ S.R.O. Foxconn CZ S.R.O. Subsidiary 434,864 4 - - - - Huaian Fulitong Trading Co., Ltd. Tekcon Huizhou Electronics Co., Ltd. Affiliate 196,022 - 146,652 Subsequent Collection - 74 Foxconn Image & Printing Product Pte. Ltd. Foxconn European Manufacturing Services S.R.O. Subsidiary 124,764 1 1,393 Subsequent Collection 27,258 - Foxconn Image & Printing Product Pte. Ltd. Futaihua Precision Industry (Weihai) Co., Ltd. Subsidiary 199,997 2 7,661 Subsequent Collection 199,997 - Foxconn Image & Printing Product Pte. Ltd. Foxconn Singapore Pte Ltd Subsidiary 2,103,426 1 1,458,067 Subsequent Collection - - PCE Technology de Juarez S.A. de C.V. eCMMS Precision Singapore Pte. Ltd. Subsidiary 1,747,955 1 - - 523,302 - PCE Technology de Juarez S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 1,591,432 1 - - 255,505 - Futaihua Industrial (Shenzhen) Co., Ltd. Best Leap Enterprises Limited Subsidiary 9,654,037 - 9,654,037 Subsequent Collection - - Futaihua Industrial (Shenzhen) Co., Ltd. Hongzhun Precision Tooling (Kunshan) Co., Ltd. Subsidiary 180,812 1 90 Subsequent Collection - - Futaihua Industrial (Shenzhen) Co., Ltd. Q-Edge Corporation Subsidiary 359,811 1 - - 73,190 - Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Image & Printing Product Pte. Ltd. Subsidiary 24,481,198 1 16,704,163 Subsequent Collection - - Futaihua Industrial (Shenzhen) Co., Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary 118,655 1 10,960 Subsequent Collection 26,610 - Futaihua Industrial (Shenzhen) Co., Ltd. Simply Smart Limited Subsidiary 874,358 - 563,292 Subsequent Collection - - Futaihua Industrial (Shenzhen) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 348,801 1 105,479 Subsequent Collection 68,853 - Futaihua Industrial (Shenzhen) Co., Ltd. Jiangyu Innovation Medical Technology Chengdu Co., Ltd. Subsidiary 148,251 - 148,042 Subsequent Collection - - Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Infinite Pte. Ltd. Subsidiary 120,963,061 1 13,326,860 Subsequent Collection 26,169,564 - Honfujin Precision Electronics (Chongqing) Co., Ltd. Bharat FIH Limited Subsidiary 775,279 1 604,274 Subsequent Collection 244,925 - Honfujin Precision Electronics (Chongqing) Co., Ltd. Fujun Precision Electronics (Chongqing) Co., Ltd. Subsidiary 404,329 1 248,119 Subsequent Collection 112,382 - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 5
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Honfujin Precision Electronics (Chongqing) Co., Ltd. Simply Smart Limited Subsidiary $ 6,443,744 1 $ 5,341,945 Subsequent Collection $ 1,664,864 $ - Foxconn Precision Electronics (Yantai) Co., Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. Subsidiary 254,773 1 30,075 Subsequent Collection 64,938 - Foxconn Precision Electronics (Yantai) Co., Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary 521,209 1 4,873 Subsequent Collection 162,926 - Fulian Precision Electronics (Tianjin) Co., Ltd. Ingrasys Technology Inc. Subsidiary 129,410 2 - - - - Fulian Precision Electronics (Tianjin) Co., Ltd. Ingrasys Technology USA Inc. Subsidiary 460,346 3 - - - - Fulian Precision Electronics (Tianjin) Co., Ltd. Profit New Limited Subsidiary 27,833,213 2 - - - - Fulian Precision Electronics (Tianjin) Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary 100,324 1 - - - - Fulian Precision Electronics (Tianjin) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 1,823,483 2 - - - - Fulian Precision Electronics (Tianjin) Co., Ltd. Fulian Cloud Computing (TianJin) Co., Ltd. Subsidiary 2,643,707 2 - - - - Fulian Precision Electronics (Tianjin) Co., Ltd. Fulian Precision Technology Component Company Limited Subsidiary 515,713 2 - - - - Hongfujin Precision Electronics (Chengdu) Co., Ltd. Falcon Precision Trading Pte. Ltd. Subsidiary 144,492,611 1 1,846,207 Subsequent Collection 38,638,949 - Hongfujin Precision Electronics (Chengdu) Co., Ltd. Honfucheng Precision Electronics (Chengdu) Co., Ltd. Subsidiary 18,139,495 2 1,598 Subsequent Collection 876 - Hongfujin Precision Electronics (Chengdu) Co., Ltd. Fukang Technology Company Limited Subsidiary 1,219,282 1 7,636 Subsequent Collection 817,658 - Futaihua Precision Electronics (Chengdu) Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary 114,583 1 6,317 Subsequent Collection 17,463 - Fuding Precision Industrial (Zhengzhou) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary 1,591,813 1 711,050 Subsequent Collection - - Fulian System Integration Electronics (Hangzhou) Co., Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary 2,602,161 - - - - - Nanning Fulian Fugui Precision Industrial Co., Ltd. Fulian System Integration Electronics (Hangzhou) Co., Ltd. Subsidiary 3,538,715 - - - - - Nanning Fulian Fugui Precision Industrial Co., Ltd. Mega Well Limited Subsidiary 9,670,597 - - - - - Nanning Fulian Fugui Precision Industrial Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 245,083 - - - - - Fulian Precision Electronics (Zhengzhou) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary 3,609,610 2 - - - - Fulian Precision Electronics (Zhengzhou) Co., Ltd. IPL International Limited Subsidiary 4,912,345 3 - - - - Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Fast Victor Limited Subsidiary 2,810,194 - 157,001 Subsequent Collection 1,146,535 - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 6
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Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Singapore Pte Ltd Subsidiary $ 325,295,994 1 $ 2,766,610 Subsequent Collection $ 75,522,860 $ - Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Brasil Industria e Comercio Ltda. Subsidiary 3,307,907 1 - - 363,655 - Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary 10,181,563 - 7,358,282 Subsequent Collection 13,382 - Profit New Limited Ingrasys Technology Inc. Subsidiary 207,412 2 - - - - Profit New Limited Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary 2,080,857 2 - - - - Profit New Limited Ingrasys (Singapore) Pte. Ltd. Subsidiary 17,603,169 2 - - - - Profit New Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 25,434,328 2 - - - - Profit New Limited Fulian Cloud Computing (TianJin) Co., Ltd. Subsidiary 236,204 2 - - - - Mega Well Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 29,066,899 3 - - - - Fast Victor Limited Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 105,012,962 - - - - - (Shown as other receivables) (Note) - Fast Victor Limited Foxconn Precision Electronics (Taiyuan) Co., Ltd. Subsidiary 8,344,226 - - - - - (Shown as other receivables) (Note) - Competition Team Ireland Limited Honfujin Precision Electronics (Chongqing) Co., Ltd. Subsidiary 1,460,005 1 778,317 Subsequent Collection 595,427 - Competition Team Ireland Limited Chongqing Jingmei Precision Electronics Co., Ltd. Subsidiary 935,920 1 396,213 Subsequent Collection 483,050 - Foxconn Precision Electronics (Taiyuan) Co., Ltd. Fast Victor Limited Subsidiary 21,620,905 1 - - 1,182,678 - Foxconn Precision Electronics (Taiyuan) Co., Ltd. Foxconn Brasil Industria e Comercio Ltda. Subsidiary 473,202 - - - 56,211 - Simply Smart Limited Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary 327,234 - - - 139,282 - Simply Smart Limited Mega Well Limited Subsidiary 573,403 1 - - - - Simply Smart Limited Fusing International Inc. Subsidiary 1,807,518 - - - 304,450 - Simply Smart Limited Competition Team Ireland Limited Subsidiary 3,756,226 1 - - 1,347,863 - Simply Smart Limited Foxconn EV Singapore Holdings Pte. Ltd. Subsidiary 101,665 1 - - - - Simply Smart Limited Foxconn Japan Co., Ltd. Subsidiary 168,785 1 - - 31,830 - Scientific-Atlanta de Mexico S. de R.L. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 592,701 6 - - - - Fulian Technology (Jiyuan) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 1,129,868 2 - - - - Fulian Technology (Jiyuan) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary 2,195,777 7 157,860 Subsequent Collection - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 7
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Fulian Technology (Jiyuan) Co., Ltd. IPL International Limited Subsidiary $ 2,123,347 1 $ - - $ - $ - Hong Fujin Precision Industry (HengYang) Co., Ltd. FIH (Hong Kong) Limited Subsidiary 1,237,229 1 18,664 Subsequent Collection 514,690 - Foxconn Interconnect Technology Limited Ingrasys Technology Inc. Subsidiary 296,394 - 28,482 Subsequent Collection - - Foxconn Interconnect Technology Limited Fuding Precision Component (Shenzhen) Co., Ltd. Subsidiary 605,587 - 274,164 Subsequent Collection - - Foxconn Interconnect Technology Limited Foxconn (Kunshan) Computer Connector Co., Ltd. Subsidiary 542,129 - 1,996 Subsequent Collection - - Foxconn Interconnect Technology Limited Fuyu Electronical Technology (Huaian) Co., Ltd. Subsidiary 176,567 - 12,847 Subsequent Collection - - Foxconn Interconnect Technology Limited Hongfujin Precision Industry (Wuhan) Co., Ltd. Subsidiary 450,094 - 3,940 Subsequent Collection - - Foxconn Interconnect Technology Limited Huaian Fulitong Trading Co., Ltd. Subsidiary 233,381 - 93,497 Subsequent Collection - - Foxconn Interconnect Technology Limited Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary 116,343 - - - - - Foxconn Interconnect Technology Limited Foxconn Interconnect Technology Singapore Pte. Ltd. Subsidiary 255,548 - - - - - Foxconn Interconnect Technology Limited FIT Electronics, Inc. Subsidiary 3,533,273 - 1,168,219 Subsequent Collection - - Foxconn Interconnect Technology Limited New Wing Interconnect Technology (Bac Giang) Co., Ltd. Subsidiary 2,663,292 - 173,674 Subsequent Collection - - Foxconn Interconnect Technology Limited Ingrasys (Singapore) Pte. Ltd. Subsidiary 106,471 - 8,785 Subsequent Collection - - Foxconn Interconnect Technology Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 504,143 - 48,300 Subsequent Collection - - Foxconn Interconnect Technology Limited Belkin International, Inc. Subsidiary 1,666,505 - 910,284 Subsequent Collection - - Foxconn Interconnect Technology Limited Ccloud Electro Optics Technology Co., Ltd. Subsidiary 209,903 - 181,486 Subsequent Collection - - Foxconn Interconnect Technology Limited Fuhong Precision Component (Bac Giang) Company Limited Subsidiary 330,451 - - - - - Foxconn Interconnect Technology Limited Pan-International Industrial Corp. Affiliate 434,488 - - - - 163 Foxconn Interconnect Technology Limited Tekcon Electronics Corp. Affiliate 176,073 - - - - 66 Foxconn Interconnect Technology Limited Avary Holding (Shenzhen) Co., Limited Affiliate 685,815 - - - - 257 Foxconn Interconnect Technology Limited Hong Qi Sheng Precision Electronics (Qinhuangdao) Co., Ltd. Affiliate 216,644 - - - - 81 ScienBiziP Consulting Inc. FG Innovation Company Limited Subsidiary 115,548 - - - - - New Beyond Maximum Industrial Limited Foxconn Interconnect Technology Limited Subsidiary 10,376,542 1 - - - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 8
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FIT Electronics, Inc. New Beyond Maximum Industrial Limited Subsidiary $ 145,459 1 $ - - $ - $ - Jusda International Limited Sharp Jusda Logistics Corporation Subsidiary 267,730 1 - - 65,085 - Jusda International Limited Jusda India Supply Chain Management Private Limited Subsidiary 138,428 - - - 23,918 - Jusda International Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 451,624 1 - - 190,838 - Jusda International Limited Jusda Supply Chain Management Corporation Subsidiary 345,846 - - - - - Jusda International Limited Joyspeed Global Cargo China Limited Subsidiary 637,750 - - - 18,916 - Jusda International Limited Jusda International Supply Chain Management (Vietnam) Company Limited Subsidiary 211,336 - - - - - Chongqing Hongteng Technology Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary 205,155 4 - - - - Chongqing Jingmei Precision Electronics Co., Ltd. Bharat FIH Limited Subsidiary 161,410 2 - - 35,753 - Chongqing Jingmei Precision Electronics Co., Ltd. Honfujin Precision Electronics (Chongqing) Co., Ltd. Subsidiary 1,208,551 1 337,252 Subsequent Collection 427,702 - eCMMS Precision Singapore Pte. Ltd. Competition Team Technology USA Inc. Subsidiary 4,736,985 1 1,905 Subsequent Collection 2,141,859 - eCMMS Precision Singapore Pte. Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 5,145,646 1 - - 1,358,355 - eCMMS Precision Singapore Pte. Ltd. Sharp Corporation Mexico, S.A. de C.V. Affiliate 373,748 - - - 32,496 140 New Wing Interconnect Technology (Bac Giang) Co., Ltd. Foxconn Interconnect Technology Limited Subsidiary 12,920,006 3 894,720 Subsequent Collection - - New Wing Interconnect Technology (Bac Giang) Co., Ltd. Fuhong Precision Component (Bac Giang) Company Limited Subsidiary 155,304 - 75,196 Subsequent Collection - - Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology Inc. Subsidiary 2,459,248 4 - - - - Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology USA Inc. Subsidiary 59,764,157 4 - - - - Ingrasys (Singapore) Pte. Ltd. Foxconn Technology (India) Private Limited Subsidiary 189,461 4 - - - - Ingrasys (Singapore) Pte. Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary 351,085 4 - - - - Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology Korea, Inc. Subsidiary 817,642 4 - - - - Ingrasys (Singapore) Pte. Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary 158,297 4 - - - - Ingrasys (Singapore) Pte. Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 15,470,041 4 - - - - Ingrasys (Singapore) Pte. Ltd. Yuzhan Precision Technology Japan Co., Ltd. Subsidiary 3,888,026 4 - - - - Ingrasys (Singapore) Pte. Ltd. Cloud Network Technology Kft. Subsidiary 7,464,849 4 - - - - Ingrasys (Singapore) Pte. Ltd. Fulian Precision Technology Component Company Limited Subsidiary 185,031 4 - - - - Ingrasys (Singapore) Pte. Ltd. Foxconn Brasil Industria e Comercio Ltda. Subsidiary 638,322 4 - - - - Falcon Precision Trading Pte. Ltd. Foxconn Singapore Pte Ltd Subsidiary 26,320,538 1 26,320,538 Subsequent Collection - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 9
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Fulian Precision Electronics (Guiyang) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary $ 815,867 - $ - - $ - $ - Fulian Yuzhan Technology (Henan) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary 517,619 10 2 Subsequent Collection - - Fulian Yuzhan Technology (Henan) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary 12,025,126 8 - - - - Fulian Yuzhan Technology (Henan) Co., Ltd. IPL International Limited Subsidiary 11,701,520 9 - - - - Hongfusheng Precision Electronics (Zhengzhou) Co., Ltd. Zhengzhou WanmaYun Elec. Technology Co., Ltd. Subsidiary 447,686 - 447,686 Subsequent Collection 21,732 - Fulian Technology (Jincheng) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 213,895 2 - - - - Fulian Technology (Jincheng) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary 343,122 2 - - - - Fulian Technology (Jincheng) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 395,154 2 - - - - Fulian Technology (Jincheng) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 480,811 2 - - - - Fulian Technology (Jincheng) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary 983,389 3 - - - - Fulian Technology (Jincheng) Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary 475,792 2 - - - - Fulian Technology (Jincheng) Co., Ltd. IPL International Limited Subsidiary 1,415,544 3 - - - - Fulian Technology (Jincheng) Co., Ltd. Fulian Technology (Hebi) Co., Ltd. Subsidiary 188,944 2 - - - - Fulian Technology (Jincheng) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary 166,511 1 - - - - Fulian Technology (Jincheng) Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary 324,468 2 - - - - Lankao YuFu Precision Technology Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 108,840 1 13,948 Subsequent Collection 37,395 - Lankao YuFu Precision Technology Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 107,704 - 44,963 Subsequent Collection 16,650 - Lankao YuFu Precision Technology Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary 113,994 - 13,631 Subsequent Collection 10,054 - Foxconn Precision International Limited FIH (Hong Kong) Limited Subsidiary 251,206 6 - - - - Foxconn Precision International Limited Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 200,125 6 - - - - Fulian Yuzhan Precision Technology Co., Ltd. Shenzhen FuTaiHong Precision Industrial Co., Ltd. Subsidiary 580,831 3 - - - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 990,325 2 21,495 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary 580,681 3 30,120 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 1,343,602 2 65,747 Subsequent Collection - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 10
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Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary $ 660,502 4 $ 22,290 Subsequent Collection $ - $ - Fulian Yuzhan Precision Technology Co., Ltd. Foxconn Precision International Limited Subsidiary 259,429 3 70,796 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary 24,878,673 2 - - - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary 621,179 3 20,474 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. IPL International Limited Subsidiary 58,175,228 1 1,645,521 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Hebi) Co., Ltd. Subsidiary 413,965 2 24,191 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary 591,446 2 164,735 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Yuzhan Technology (Hengyang) Co., Ltd. Subsidiary 209,522 2 73,654 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Technology (Zhoukou) Co., Ltd. Subsidiary 373,091 3 71,902 Subsequent Collection - - Fulian Yuzhan Precision Technology Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary 1,824,644 2 163,653 Subsequent Collection - - Fuzhun Precision Tooling (Jiashan) Co., Ltd. Fuding Electronic Technology (Jiashan) Co., Ltd. Subsidiary 321,155 1 - - 182,729 - BaiChang Technology Service (Tianjin) Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 126,858 - - - - - Sharp Jusda Logistics Corporation Sharp Corporation Affiliate 319,958 2 - - 319,497 120 Sharp Jusda Logistics Corporation Sharp Marketing Japan Corporation Affiliate 126,830 2 - - 126,830 48 Henan Fuchi Technology Co., Ltd. Fast Victor Limited Subsidiary 102,117,911 - - - 5,904,390 - Henan Fuchi Technology Co., Ltd. Foxconn Singapore Pte Ltd Subsidiary 377,200 - - - - - Jusda India Supply Chain Management Private Limited Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary 102,406 - - - 27,672 - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Ingrasys Technology Inc. Subsidiary 621,455 2 306,686 Subsequent Collection - - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Foxconn Technology Group Co., Ltd. Subsidiary 103,853 3 - - - - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Foxconn Assembly LLC Subsidiary 310,409 1 303,742 Subsequent Collection - - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary 516,690 4 - - - - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Profit New Limited Subsidiary 33,244,737 2 - - - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 11
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Shenzhen Fulian Fugui Precision Industry Co., Ltd. Mega Well Limited Subsidiary $ 14,265,383 4 $ - - $ - $ - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary 627,924 2 361,211 Subsequent Collection - - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 1,698,425 2 999,296 Subsequent Collection - - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Fuyu Precision Component Co., Ltd. Subsidiary 241,288 1 160,933 Subsequent Collection - - Shenzhen Fulian Fugui Precision Industry Co., Ltd. Fulian Precision Technology Component Company Limited Subsidiary 119,040 2 - - - - Cloud Network Technology Singapore Pte. Ltd. Ingrasys Technology Inc. Subsidiary 66,036,453 2 - - - - Cloud Network Technology Singapore Pte. Ltd. Ingrasys Technology USA Inc. Subsidiary 23,564,711 4 - - - - Cloud Network Technology Singapore Pte. Ltd. Foxconn CZ S.R.O. Subsidiary 4,970,809 2 - - - - Cloud Network Technology Singapore Pte. Ltd. Funing Precision Component Co., Ltd. Subsidiary 4,928,685 4 - - - - Cloud Network Technology Singapore Pte. Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary 120,688 4 - - - - Cloud Network Technology Singapore Pte. Ltd. Foxconn Technology (India) Private Limited Subsidiary 777,110 1 - - - - Cloud Network Technology Singapore Pte. Ltd. Fulian Precision Electronics (Tianjin) Co., Ltd. Subsidiary 836,722 2 - - - - Cloud Network Technology Singapore Pte. Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary 392,625 5 - - - - Cloud Network Technology Singapore Pte. Ltd. Profit New Limited Subsidiary 126,542 4 - - - - Cloud Network Technology Singapore Pte. Ltd. Mega Well Limited Subsidiary 680,900 4 - - - - Cloud Network Technology Singapore Pte. Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary 26,223,432 3 - - - - Cloud Network Technology Singapore Pte. Ltd. Foxconn Precision International Limited Subsidiary 15,361,149 3 - - - - Cloud Network Technology Singapore Pte. Ltd. BaiChang Technology Service (Tianjin) Co., Ltd. Subsidiary 265,732 2 - - - - Cloud Network Technology Singapore Pte. Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary 581,624 4 - - - - Cloud Network Technology Singapore Pte. Ltd. Cloud Network Technology Kft. Subsidiary 1,737,481 5 - - - - Cloud Network Technology Singapore Pte. Ltd. Cloud Network Technology USA Inc. Subsidiary 49,180,554 2 - - - - Cloud Network Technology Singapore Pte. Ltd. FII USA Inc. Subsidiary 2,497,133 3 - - - - Cloud Network Technology Singapore Pte. Ltd. Fuyu Precision Component Co., Ltd. Subsidiary 96,090,625 3 - - - - Cloud Network Technology Singapore Pte. Ltd. Fulian Cloud Computing (TianJin) Co., Ltd. Subsidiary 2,581,608 2 - - - - Cloud Network Technology Singapore Pte. Ltd. Fulian Precision Technology Component Company Limited Subsidiary 10,526,954 3 - - - - Cloud Network Technology Singapore Pte. Ltd. Fuhong Precision Component (Bac Giang) Company Limited Subsidiary 7,152,872 2 - - - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 12
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Cloud Network Technology Singapore Pte. Ltd. Sharp Hong Kong Limited Affiliate $ 212,046 5 $ - - $ - $ 80 Cloud Network Technology Kft. Ingrasys Technology USA Inc. Subsidiary 1,938,023 5 - - - - Cloud Network Technology Kft. Ingrasys (Singapore) Pte. Ltd. Subsidiary 10,877,757 5 - - - - Cloud Network Technology Kft. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 126,092 5 - - - - Cloud Network Technology (Samoa) Limited Foxconn Precision International Limited Subsidiary 48,902,892 3 - - - - Cloud Network Technology (Samoa) Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 22,566,598 3 - - - - Fulian Technology (Shanxi) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 267,299 2 - - - - Fulian Technology (Shanxi) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary 569,028 2 - - - - Fulian Technology (Shanxi) Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary 197,145 3 - - - - Fulian Technology (Shanxi) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 296,278 2 - - - - Fulian Technology (Shanxi) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary 2,340,766 2 - - - - Fulian Technology (Shanxi) Co., Ltd. IPL International Limited Subsidiary 3,452,556 5 - - - - Fulian Technology (Shanxi) Co., Ltd. Fulian Technology (Hebi) Co., Ltd. Subsidiary 541,825 3 - - - - Fulian Technology (Shanxi) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary 102,293 2 - - - - Fulian Technology (Shanxi) Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary 1,212,983 3 - - - - Cloud Network Technology USA Inc. Ingrasys Technology USA Inc. Subsidiary 190,866 2 190,220 Subsequent Collection - - Cloud Network Technology USA Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 1,959,159 4 65,675 Subsequent Collection - - IPL International Limited Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 139,104 5 - - - - IPL International Limited Fulian Technology (Jiyuan) Co., Ltd. Subsidiary 434,857 5 - - - - IPL International Limited Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 3,436,882 5 - - - - IPL International Limited Foxconn Precision International Limited Subsidiary 36,926,790 5 - - - - IPL International Limited Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 1,693,876 5 - - - - IPL International Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 11,931,265 5 - - - - IPL International Limited Fulian Technology (Shanxi) Co., Ltd. Subsidiary 105,380 5 - - - - IPL International Limited Fulian Lankao Technology Co., Ltd. Subsidiary 216,083 5 - - - - IPL International Limited Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary 113,169 5 - - - - Jusda Supply Chain Management Corporation Jusda International Limited Subsidiary 170,059 - - - 58,067 - Jusda Supply Chain Management Corporation FII USA Inc. Subsidiary 450,524 2 - - 435,518 - AFE, Inc. FII USA Inc. Subsidiary 127,279 - 127,279 Subsequent Collection 191 - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 13
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Honfucheng Precision Electronics (Chengdu) Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary $ 18,506,955 2 $ - - $ 10,053,990 $ - Honfucheng Precision Electronics (Chengdu) Co., Ltd. Falcon Precision Trading Pte. Ltd. Subsidiary 19,892,834 1 - - 1,556,702 - Fortunebay Technology Pte. Ltd. Ingrasys Technology Inc. Subsidiary 221,099 2 - - 182,883 - Fortunebay Technology Pte. Ltd. FIH (Hong Kong) Limited Subsidiary 126,820 2 - - 87,583 - Fortunebay Technology Pte. Ltd. Triple Win Technology (Shenzhen) Co., Ltd. Subsidiary 684,903 1 - - 296,661 - Fortunebay Technology Pte. Ltd. Hongfujin Precision Electronics (Yantai) Co., Ltd. Subsidiary 358,043 2 - - 294,928 - Fortunebay Technology Pte. Ltd. Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary 448,098 1 - - 281,240 - Fortunebay Technology Pte. Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary 658,879 2 - - 515,530 - Fortunebay Technology Pte. Ltd. Nanning Fulian Fugui Precision Industrial Co., Ltd. Subsidiary 866,239 2 - - 467,330 - Fortunebay Technology Pte. Ltd. Ingrasys (Singapore) Pte. Ltd. Subsidiary 136,493 1 - - 98,586 - Fortunebay Technology Pte. Ltd. Henan Fuchi Technology Co., Ltd. Subsidiary 1,266,233 1 - - 788,885 - Fortunebay Technology Pte. Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary 488,975 1 - - 279,475 - Fortunebay Technology Pte. Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 1,586,122 2 - - 893,402 - Fortunebay Technology Pte. Ltd. Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary 311,208 2 - - 194,509 - Fortunebay Technology Pte. Ltd. Fukang Technology Company Limited Subsidiary 736,475 3 - - 460,951 - Fulian Technology (Wuhan) Co., Ltd. IPL International Limited Subsidiary 375,543 3 - - - - Fulian Technology (Hebi) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 300,468 3 134,314 Subsequent Collection - - Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary 639,774 4 340,601 Subsequent Collection - - Fulian Technology (Hebi) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 826,733 3 75,029 Subsequent Collection - - Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary 418,676 3 309,008 Subsequent Collection - - Fulian Technology (Hebi) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 347,500 3 125,868 Subsequent Collection - - Fulian Technology (Hebi) Co., Ltd. IPL International Limited Subsidiary 399,484 3 43,736 Subsequent Collection - - Fulian Technology (Hebi) Co., Ltd. Fulian Technology (Zhoukou) Co., Ltd. Subsidiary 130,912 3 - - - - Jusda Supply Chain Management Mexico S. de R.L. de C.V. eCMMS Precision Singapore Pte. Ltd. Subsidiary 167,303 1 - - - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 14
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Jusda Supply Chain Management Mexico S. de R.L. de C.V. Ingrasys (Singapore) Pte. Ltd. Subsidiary $ 458,437 1 $ - - $ - $ - Jusda Supply Chain Management Mexico S. de R.L. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 121,345 1 - - - - Triple Win Technology (JinCheng) Co., Ltd. Triple Win Technology (Shenzhen) Co., Ltd. Subsidiary 179,809 2 - - 79,180 - Triple Win Technology (JinCheng) Co., Ltd. Polight Technology (Foshan) Co., Ltd. Subsidiary 117,611 1 - - 87,029 - Bang Tai International Logistics Co., Limited Jusda International Limited Subsidiary 447,730 - - - 64,504 - FII USA Inc. Ingrasys Technology Inc. Subsidiary 224,000 - - - - - FII USA Inc. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 153,333 - - - - - Fulian Lankao Technology Co., Ltd. IPL International Limited Subsidiary 3,386,856 4 - - - - Fuyu Precision Component Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 120,575,813 3 52,967,476 Subsequent Collection - - Fuyu Precision Component Co., Ltd. Fuhong Precision Component (Bac Giang) Company Limited Subsidiary 319,368 1 284,079 Subsequent Collection - - ShunYun Technology (Ha Noi, Vietnam) Limited ShunYun Technology Holdings Limited Subsidiary 554,179 1 - - - - Fulian Yuzhan Technology (Hengyang) Co., Ltd. Fulian Technology (Jiyuan) Co., Ltd. Subsidiary 122,373 - - - - - Fulian Yuzhan Technology (Hengyang) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 594,171 - - - - - ShunSin Technology (Bac Giang, Vietnam) Limited ShunYun Technology (Ha Noi, Vietnam) Limited Subsidiary 909,098 1 - - - - ShunYun Technology Holdings Limited ShunSin Technology (Bac Giang, Vietnam) Limited Subsidiary 1,696,049 - - - 334,887 - Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 171,746 - 17,256 Subsequent Collection - - Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 162,698 - 34,531 Subsequent Collection - - Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 265,419 - 144,032 Subsequent Collection - - Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Technology (Shanxi) Co., Ltd. Subsidiary 200,436 - 124,612 Subsequent Collection - - Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd. Fulian Precision Technology (Ganzhou) Co., Ltd. Subsidiary 178,936 - 108,449 Subsequent Collection - - Fulian Cloud Computing (TianJin) Co., Ltd. Profit New Limited Subsidiary 3,586,862 - - - - - Fulian Technology (Zhoukou) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 753,634 2 196,278 Subsequent Collection - - Fulian Technology (Zhoukou) Co., Ltd. Fulian Technology (Jincheng) Co., Ltd. Subsidiary 186,810 2 1,223 Subsequent Collection - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 15
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BEST EVER PTE. LTD. SAIGON STEC Co., Ltd. Subsidiary $ 3,573,144 1 $ - - $ 1,652,382 $ - Taiyuan Fuchi Technology Co., Ltd. Fast Victor Limited Subsidiary 11,904,296 - - - 289,595 - Polight Technology (Foshan) Co., Ltd. Triple Win Technology (Shenzhen) Co., Ltd. Subsidiary 3,409,910 1 - - 762,532 - Polight Technology (Foshan) Co., Ltd. Best Ever Industries Limited Subsidiary 221,414 3 - - 31,161 - Ingrasys Technology Mexico S.A. de C.V. Ingrasys (Singapore) Pte. Ltd. Subsidiary 278,379 10 - - - - Ingrasys Technology Mexico S.A. de C.V. Cloud Network Technology Singapore Pte. Ltd. Subsidiary 476,067 10 - - - - Futaihua Precision Industry (Weihai) Co., Ltd. Foxconn Image & Printing Product Pte. Ltd. Subsidiary 7,032,614 1 327,169 Subsequent Collection 2,526,537 - Foxconn Technology Service and Logistics Limited Foxconn CZ S.R.O. Subsidiary 112,560 10 - - - - Joyspeed Global Cargo China Limited Jusda International Limited Subsidiary 322,084 1 - - 84,336 - Joyspeed Global Cargo China Limited Jusda Supply Chain Management Corporation Subsidiary 104,129 1 - - 31,930 - Sound Solutions Austria GmbH Sound Solutions (Zhenjiang) International Co., Ltd. Subsidiary 727,049 1 - - - - Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 219,147 3 219,147 Subsequent Collection - - Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Yuzhan Technology (Henan) Co., Ltd. Subsidiary 1,246,318 3 114,694 Subsequent Collection - - Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Yuzhan Precision Technology Co., Ltd. Subsidiary 448,265 3 35,248 Subsequent Collection - - Fulian Precision Technology (Ganzhou) Co., Ltd. Cloud Network Technology (Samoa) Limited Subsidiary 26,199,861 3 - - - - Fulian Precision Technology (Ganzhou) Co., Ltd. IPL International Limited Subsidiary 13,630,221 3 - - - - Fulian Precision Technology (Ganzhou) Co., Ltd. Fulian Lankao Technology Co., Ltd. Subsidiary 1,541,254 3 18,636 Subsequent Collection - - Foxconn Internet Advanced Technology (Shaoxing) Co., Ltd. Shenzhen Fulian Fugui Precision Industry Co., Ltd. Subsidiary 262,349 - - - - - Changyi Interconnect Technology (India) Private Limited Foxconn Interconnect Technology Limited Subsidiary 1,615,245 2 - - - - Changyi Interconnect Technology (India) Private Limited Hong Yi Interconnect Technology (India) Private Limited Subsidiary 844,799 1 - - - - Fulian Precision Technology Component Company Limited Profit New Limited Subsidiary 7,459,439 1 915,218 Subsequent Collection - - Fulian Precision Technology Component Company Limited Ingrasys (Singapore) Pte. Ltd. Subsidiary 11,396,475 1 4,991,614 Subsequent Collection - - Fulian Precision Technology Component Company Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 9,654,420 1 3,872,471 Subsequent Collection - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 16
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FII AMC Mexico S. de R.L. de C.V. Ingrasys Technology Mexico S.A. de C.V. Subsidiary $ 193,454 4 $ - - $ - $ - Hong Yi Interconnect Technology (India) Private Limited Foxconn Interconnect Technology Limited Subsidiary 535,227 2 - - - - Hong Yi Interconnect Technology (India) Private Limited Changyi Interconnect Technology (India) Private Limited Subsidiary 218,860 1 - - - - SAIGON STEC Co., Ltd. BEST EVER PTE. LTD. Subsidiary 3,415,365 1 - - 2,176,060 - Foxconn Infinite Pte. Ltd. Foxconn Singapore Pte Ltd Subsidiary 7,871,045 1 7,871,045 Subsequent Collection - - NSG Technology Inc. Cloud Network Technology USA Inc. Subsidiary 1,408,788 2 1,145,232 Subsequent Collection - - Foxconn Singapore Pte Ltd Falcon Precision Trading Pte. Ltd. Subsidiary 13,426,131 1 - - - - Foxconn Singapore Pte Ltd Foxconn Infinite Pte. Ltd. Subsidiary 4,841,936 1 - - - - Premier Image Technology (China) Ltd. Hongfutai Precision Electronics (Yantai) Co., Ltd. Subsidiary 232,060 1 - - - - Fuhong Precision Component (Bac Giang) Company Limited Foxconn Interconnect Technology Limited Subsidiary 1,700,409 1 811,327 Subsequent Collection - - Fuhong Precision Component (Bac Giang) Company Limited Cloud Network Technology Singapore Pte. Ltd. Subsidiary 13,394,200 - 5,293,805 Subsequent Collection - - Jusda International Supply Chain Management (Vietnam) Company Limited Fuyu Precision Component Co., Ltd. Subsidiary 454,307 1 - - - - Jusda International Supply Chain Management (Vietnam) Company Limited Fulian Precision Technology Component Company Limited Subsidiary 167,107 - - - - - Jusda International Supply Chain Management (Vietnam) Company Limited Fukang Technology Company Limited Subsidiary 199,496 - - - - - Foxconn MOEBG Industria de Eletronicos Ltda. Foxconn Brasil Industria e Comercio Ltda. Subsidiary 191,644 6 - - - - Foxconn Hon Hai Technology India Mega Development Private Limited Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Subsidiary 401,333 1 - - - - Foxconn Hon Hai Technology India Mega Development Private Limited Enormous Technology Inc. Subsidiary 28,584,013 3 - - - - Competition Team Technology (Vietnam) Company Limited eCMMS Precision Singapore Pte. Ltd. Subsidiary 212,825 1 - - - - Fukang Technology Company Limited Q-Edge Corporation Subsidiary 1,390,222 1 - - - - Fukang Technology Company Limited Futaihua Industrial (Shenzhen) Co., Ltd. Subsidiary 3,427,159 1 - - - - Fukang Technology Company Limited Hongfujin Precision Electronics (Chengdu) Co., Ltd. Subsidiary 3,850,746 3 - - - - Fukang Technology Company Limited Honfucheng Precision Electronics (Chengdu) Co., Ltd. Subsidiary 1,689,850 3 - - - - Fukang Technology Company Limited Enormous Technology Inc. Subsidiary 37,461,933 2 - - - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Table 5 Page 17
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Fukang Technology Company Limited Foxconn Singapore Pte Ltd Subsidiary $ 26,995,793 - $ - - $ - $ - Foxconn Precision Engineering Private Limited Foxconn Hon Hai Technology India Mega Development Private Limited Subsidiary 111,922 1 - - - - Creditor Counterparty Relationship with the counterparty Balance as at September 30, 2025 Turnover rate Overdue receivables Amount collected subsequent to the balance sheet date Allowance for doubtful accounts Amount Action taken Note : Receivables from purchases of materials on behalf of the counterparty. Table 5 Page 18
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Significant inter-company transactions during the reporting period For the nine months ended September 30, 2025 Table 6 Expressed in thousands of TWD (Except as otherwise indicated) 0 Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries 1 Purchases $ 298,867,719 Note 3 5 0 Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries 1 Accounts payable 148,170,227 Note 3 3 0 Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited and subsidiaries 1 Other receivables 66,399,831 Note 3 1 0 Hon Hai Precision Industry Co., Ltd. Futaihua Industrial (Shenzhen) Co., Ltd. 1 Other receivables 113,495,430 Note 3 2 0 Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. 1 Other receivables 100,071,554 Note 3 2 0 Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. 1 Other receivables 164,331,599 Note 3 3 0 Hon Hai Precision Industry Co., Ltd. Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. 1 Accounts receivable 55,048,246 Note 3 1 0 Hon Hai Precision Industry Co., Ltd. Falcon Precision Trading Pte. Ltd. 1 Purchases 391,741,589 Note 3 7 0 Hon Hai Precision Industry Co., Ltd. Falcon Precision Trading Pte. Ltd. 1 Accounts payable 160,485,489 Note 3 3 0 Hon Hai Precision Industry Co., Ltd. Henan Fuchi Technology Co., Ltd. 1 Other receivables 87,592,749 Note 3 2 0 Hon Hai Precision Industry Co., Ltd. Foxconn Infinite Pte. Ltd. 1 Purchases 263,968,227 Note 3 5 0 Hon Hai Precision Industry Co., Ltd. Foxconn Infinite Pte. Ltd. 1 Accounts payable 114,545,566 Note 3 2 0 Hon Hai Precision Industry Co., Ltd. Foxconn Singapore Pte Ltd 1 Purchases 774,967,276 Note 3 14 0 Hon Hai Precision Industry Co., Ltd. Foxconn Singapore Pte Ltd 1 Accounts payable 395,602,158 Note 3 8 1 Ingrasys Technology Inc. Ingrasys Technology USA Inc. 3 Sales 63,719,352 Note 3 1 1 Ingrasys Technology Inc. Ingrasys Technology USA Inc. 3 Accounts receivable 50,782,450 Note 3 1 1 Ingrasys Technology Inc. Ingrasys (Singapore) Pte. Ltd. 3 Sales 73,917,171 Note 3 1 2 Shenzhen FuTaiHong Precision Industrial Co., Ltd. FIH (Hong Kong) Limited 3 Sales 75,637,165 Note 3 1 3 Triple Win Technology (Shenzhen) Co., Ltd. Best Ever Industries Limited 3 Sales 137,162,956 Note 3 2 4 Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Image & Printing Product Pte. Ltd. 3 Sales 56,814,869 Note 3 1 4 Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Infinite Pte. Ltd. 3 Sales 270,186,515 Note 3 5 4 Futaihua Industrial (Shenzhen) Co., Ltd. Foxconn Infinite Pte. Ltd. 3 Accounts receivable 120,963,061 Note 3 2 5 Hongfujin Precision Electronics (Chengdu) Co., Ltd. Falcon Precision Trading Pte. Ltd. 3 Sales 353,634,478 Note 3 6 5 Hongfujin Precision Electronics (Chengdu) Co., Ltd. Falcon Precision Trading Pte. Ltd. 3 Accounts receivable 144,492,611 Note 3 3 5 Hongfujin Precision Electronics (Chengdu) Co., Ltd. Honfucheng Precision Electronics (Chengdu) Co., Ltd. 3 Sales 78,996,784 Note 3 1 6 Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Singapore Pte Ltd 3 Sales 826,593,593 Note 3 15 6 Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Foxconn Singapore Pte Ltd 3 Accounts receivable 325,295,994 Note 3 7 7 Mega Well Limited Cloud Network Technology Singapore Pte. Ltd. 3 Sales 58,035,561 Note 3 1 8 Fast Victor Limited Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. 3 Other receivables 105,012,962 Note 3 2 9 Foxconn Precision Electronics (Taiyuan) Co., Ltd. Fast Victor Limited 3 Sales 92,576,838 Note 3 2 Number (Note 1) Company name Counterparty Relationship (Note 2) Transaction General ledger account Amount Transaction terms Percentage of consolidated total operating revenues or total assets (Note 4) Table 6 Page 1
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10 Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology USA Inc. 3 Sales $ 116,300,438 Note 3 2 10 Ingrasys (Singapore) Pte. Ltd. Ingrasys Technology USA Inc. 3 Accounts receivable 59,764,157 Note 3 1 11 Fulian Yuzhan Precision Technology Co., Ltd. IPL International Limited 3 Sales 75,239,983 Note 3 1 11 Fulian Yuzhan Precision Technology Co., Ltd. IPL International Limited 3 Accounts receivable 58,175,228 Note 3 1 12 Henan Fuchi Technology Co., Ltd. Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. 3 Sales 307,669,740 Note 3 6 12 Henan Fuchi Technology Co., Ltd. Fast Victor Limited 3 Accounts receivable 102,117,911 Note 3 2 13 Shenzhen Fulian Fugui Precision Industry Co., Ltd. Profit New Limited 3 Sales 55,994,068 Note 3 1 14 Cloud Network Technology Singapore Pte. Ltd. Ingrasys Technology Inc. 3 Sales 81,859,365 Note 3 1 14 Cloud Network Technology Singapore Pte. Ltd. Ingrasys Technology Inc. 3 Accounts receivable 66,036,453 Note 3 1 14 Cloud Network Technology Singapore Pte. Ltd. Ingrasys Technology USA Inc. 3 Sales 307,266,729 Note 3 6 14 Cloud Network Technology Singapore Pte. Ltd. Foxconn Precision International Limited 3 Sales 192,395,428 Note 3 4 14 Cloud Network Technology Singapore Pte. Ltd. Cloud Network Technology USA Inc. 3 Sales 82,184,063 Note 3 1 14 Cloud Network Technology Singapore Pte. Ltd. Cloud Network Technology USA Inc. 3 Accounts receivable 49,180,554 Note 3 1 14 Cloud Network Technology Singapore Pte. Ltd. Fuyu Precision Component Co., Ltd. 3 Sales 159,450,566 Note 3 3 14 Cloud Network Technology Singapore Pte. Ltd. Fuyu Precision Component Co., Ltd. 3 Accounts receivable 96,090,625 Note 3 2 15 Cloud Network Technology (Samoa) Limited Foxconn Precision International Limited 3 Sales 65,566,911 Note 3 1 15 Cloud Network Technology (Samoa) Limited Cloud Network Technology Singapore Pte. Ltd. 3 Sales 73,571,298 Note 3 1 16 IPL International Limited Foxconn Precision International Limited 3 Sales 80,184,077 Note 3 1 16 IPL International Limited Cloud Network Technology Singapore Pte. Ltd. 3 Sales 118,181,610 Note 3 2 17 Honfucheng Precision Electronics (Chengdu) Co., Ltd. Hongfujin Precision Electronics (Chengdu) Co., Ltd. 3 Sales 85,951,631 Note 3 2 17 Honfucheng Precision Electronics (Chengdu) Co., Ltd. Falcon Precision Trading Pte. Ltd. 3 Sales 71,472,940 Note 3 1 18 Fuyu Precision Component Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. 3 Sales 183,789,271 Note 3 3 18 Fuyu Precision Component Co., Ltd. Cloud Network Technology Singapore Pte. Ltd. 3 Accounts receivable 120,575,813 Note 3 2 19 Fulian Precision Technology (Ganzhou) Co., Ltd. Cloud Network Technology (Samoa) Limited 3 Sales 58,695,806 Note 3 1 19 Fulian Precision Technology (Ganzhou) Co., Ltd. IPL International Limited 3 Sales 55,253,686 Note 3 1 20 Foxconn Hon Hai Technology India Mega Development Private Limited Enormous Technology Inc. 3 Sales 163,446,404 Note 3 3 21 Fukang Technology Company Limited Enormous Technology Inc. 3 Sales 105,952,653 Note 3 2 Number (Note 1) Company name Counterparty Relationship (Note 2) Transaction General ledger account Amount Transaction terms Percentage of consolidated total operating revenues or total assets (Note 4) Note 1: The information of transactions between the Company and the consolidated subsidiaries should be noted in “Number” column. (1) Number 0 represents the Company. (2) The consolidated subsidiaries are numbered in order from number 1. Note 2: The transaction relationships with the counterparties are as follows: (1) The Company to the consolidated subsidiary. (2) The consolidated subsidiary to the Company. Table 6 Page 2
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(3) The consolidated subsidiary to another consolidated subsidiary. Note 3: The prices and terms to related parties were not significantly different from transactions with third parties, except for particular transactions with no similar transactions to compare with. For these transactions, the prices and terms were determined in accordance with mutual agreements. Note 4: In calculating the ratio, the transaction amount is divided by consolidated total assets for balance sheet accounts and is divided by consolidated total revenues for income statement accounts. Note 5: For balance sheet accounts, transactions exceeding 1% of the consolidated total assets should be disclosed; for income statement accounts, transactions exceeding 1% of the consolidated total revenue should be disclosed. All the transactions had been eliminated when preparing consolidated financial statements. Note 6: Part of the above transactions with related parties were based on the financial statements of the company for the same period which was not reviewed by independent accountants. Table 6 Page 3
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Information on investees September 30, 2025 Table 7 Expressed in thousands of TWD (Except as otherwise indicated) Hon Hai Precision Industry Co., Ltd. Foxconn (Far East) Limited Cayman Islands Investment holding $ 154,717,712 $ 183,643,578 5,536,988,791 100 $ 1,636,557,092 $ 130,618,585 $ 130,563,251 Note 1 Hon Hai Precision Industry Co., Ltd. Sharp Corporation Japan Manufacture and sale of digital intelligence appliances, communication systems, electronic equipment and display equipment and related parts 39,865,078 39,865,078 144,900,000 22 33,198,901 18,103,980 4,444,869 Note 1 、 6 Hon Hai Precision Industry Co., Ltd. eCMMS Precision Singapore Pte. Ltd. Singapore Manufacture and sale of computer and data processing equipment 24,137,800 21,489,444 704,257,928 100 29,399,795 483,224 483,079 Note 1 Hon Hai Precision Industry Co., Ltd. Hyield Venture Capital Co., Ltd. Taiwan Investment holding 7,399,903 7,399,903 1,589,101,113 98 29,933,772 1,289,893 1,263,505 Note 1 Hon Hai Precision Industry Co., Ltd. Bon Shin International Investment Co., Ltd. Taiwan Investment holding 6,497,500 6,497,500 1,927,801,770 100 28,261,662 1,141,697 1,141,697 Hon Hai Precision Industry Co., Ltd. Margini Holdings Limited British Virgin Islands Investment holding 2,814,895 2,814,895 75,980,200 100 11,759,652 138,803 138,803 Hon Hai Precision Industry Co., Ltd. Ambit International Limited British Virgin Islands Investment holding 2,393,965 2,393,965 74,572,281 100 71,859,756 10,105,220 10,105,220 Hon Hai Precision Industry Co., Ltd. Foxconn Holdings B.V. Netherlands Investment holding 6,486,934 6,486,934 108,355,209 100 13,656,701 (923,192) (923,192) Hon Hai Precision Industry Co., Ltd. Fenix Industria De Eletronicos Ltda. Brazil Manufacture of computer Wifi card and Wifi module 539,450 539,450 53,333,780 99 1,414,613 160,120 159,269 Hon Hai Precision Industry Co., Ltd. Foxconn MOEBG Industria De Eletronicos Ltda. Brazil Products including FTV/ DVR/Bluetooth module/ set-top box and optical network terminals 348,977 348,977 28,661,789 5 249,107 533,063 25,102 Investor Investee Location Main business activities Initial investment amount Shares held as at September 30, 2025 Net profit (loss) of the investee for the nine months ended September 30, 2025 Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Footnote Balance as at September 30, 2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value Table 7 Page 1
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Hon Hai Precision Industry Co., Ltd. Foxconn Technology Co., Ltd. Taiwan Production, processing and sales of network terminals, computer monitors, computer peripheral devices, power supplies and components $ 481,782 $ 481,782 139,725,803 10 $ 10,197,093 $ 2,334,715 $ 231,779 Note 1 、 2 Hon Hai Precision Industry Co., Ltd. Foxconn Infinite Pte. Ltd. Singapore Investment holding 48,664,097 48,664,097 1,590,702,102 100 69,128,762 2,100,020 2,408,978 Hon Hai Precision Industry Co., Ltd. Hon Yuan International Investment Co., Ltd. Taiwan Investment holding 6,009,500 2,249,500 915,251,192 100 8,196,402 (556,240) (556,240) Hon Hai Precision Industry Co., Ltd. Hon Chi International Investment Co., Ltd. Taiwan Investment holding 1,500,500 1,500,500 485,636,467 100 5,593,609 159,202 159,202 Hon Hai Precision Industry Co., Ltd. Foxconn Singapore Pte Ltd Singapore Investment holding 188,978,302 104,506,698 8,114,711,236 100 192,424,377 6,166,223 6,493,636 Note 1 Hon Hai Precision Industry Co., Ltd. Foxconn Sa B.V. Netherlands Investment holding 2,105,016 2,105,016 69,792,817 100 294,680 (966) (966) Hon Hai Precision Industry Co., Ltd. Pan-International Industrial Corporation Taiwan Manufacture and marketing of cables 2,042,398 2,042,398 107,776,254 21 3,100,893 721,205 130,686 Note 1 、 3 Hon Hai Precision Industry Co., Ltd. Lin Yih International Investment Co., Ltd. Taiwan Investment holding 7,772,411 7,772,411 783,700,000 100 7,460,747 359,839 359,839 Hon Hai Precision Industry Co., Ltd. Syntrend Creative Park Co., Ltd. Taiwan Retail of office machinery and equipment and electronic appliances, and information software services 1,836,463 1,836,463 183,646,250 75 1,114,540 86,737 64,881 Hon Hai Precision Industry Co., Ltd. Premier Image Technology (H.K.) Limited Hong Kong Purchase and sale of cameras and related parts 22,311 22,311 1,409,100 2 125,724 130,249 (6,799) Note 1 、 4 Hon Hai Precision Industry Co., Ltd. Altus Technology Inc. Taiwan Rental and leasing 6,704,555 6,704,555 591,810,751 89 5,417,959 (57,727) (51,615) Note 5 Investor Investee Location Main business activities Initial investment amount Shares held as at September 30, 2025 Net profit (loss) of the investee for the nine months ended September 30, 2025 Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Footnote Balance as at September 30, 2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value Table 7 Page 2
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Hon Hai Precision Industry Co., Ltd. Ennoconn Corporation Taiwan Design, manufacture and sale of computer system, embedded board, industrial PC motherboard $ 168,599 $ 168,599 503,768 - $ 217,365 $ 6,396,865 $ 9,254 Hon Hai Precision Industry Co., Ltd. Foxtron Vehicle Technologies Co., Ltd. Taiwan Complete electric vehicles design and development, including technical authorisation and transfer. Also offering complete solutions for autonomous driving systems, new energy power and IoV systems 7,944,000 7,944,000 794,400,000 46 6,751,930 (2,253,244) (1,027,946) Note 7 Hon Hai Precision Industry Co., Ltd. Hon Young Semiconductor Corporation Taiwan Research, development, design, manufacture and sale the following products: 1.Manufacture and OEM of Si products 2.SiC power components 3.MEMS (Microelectromechanical Systems) products and manufacturing of SENSOR products and their corresponding ASIC analogue circuit 5,935,000 5,935,000 593,500,000 100 1,670,498 (1,005,149) (1,005,149) Hon Hai Precision Industry Co., Ltd. Foxconn Ev Singapore Holdings Pte. Ltd. Singapore Investment holding 13,434,415 13,434,415 412,625,934 100 13,201,770 (475,046) (475,046) Hon Hai Precision Industry Co., Ltd. Others Others 412,045 412,045 - - 460,109 191,992 77,534 Note 1 、 9 Investor Investee Location Main business activities Initial investment amount Shares held as at September 30, 2025 Net profit (loss) of the investee for the nine months ended September 30, 2025 Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Footnote Balance as at September 30, 2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value Table 7 Page 3
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Foxconn (Far East) Limited Sharp Corporation Japan Manufacture and sale of digital intelligence appliances, communication systems, electronic equipment and display equipment and related parts $ 20,164,627 $ 20,164,627 76,655,069 12 $ 17,686,333 $ 18,103,980 $ 2,387,119 Note 6 Hyield, Hon Yuan,Bon Shin and Hon Chi Foxconn Technology Co., Ltd. Taiwan Production, processing and sales of network terminals, computer monitors, computer peripheral devices, power supplies and components 1,852,824 1,852,824 259,959,573 18 19,185,045 2,334,715 434,988 Note 2 、 1 0 Hon Yuan, Bon Shin, Hon Chi and Hon Yiing Pan-International Industrial Corp. Taiwan Manufacture and marketing of cables 560,639 560,639 29,620,041 6 883,640 721,205 35,916 Note 3 、 1 0 Hyield, Hon Yuan, Bon Shin and Hon Chi Foxsemicon Integrated Technology Inc. Taiwan Manufacture of semiconductor machinery and sales of computer components 915,164 915,164 14,557,088 13 2,241,995 1,813,348 234,207 Note 10 Hyield, Hon Yuan, Bon Shin and Hon Chi Ennoconn Corporation Taiwan Design, manufacture and sale of computer system, embedded board, industrial PC motherboard 1,282,650 1,282,650 36,249,744 26 6,467,309 6,396,865 665,206 Note 8 、 1 0 Hon Chi, Hon Yuan, Bon Shin, and Hyield Foxnum Technology Co., Ltd. Taiwan Production, processing and sales of network terminals, computer monitors, computer peripheral devices, power supplies and components 925,762 925,762 51,128,316 100 25,702 11 11 Note 10 Hyield Antec Electronic System Co., Ltd. Taiwan Manufacture of cable, electronic equipment and electron component of motor vehicles 972,500 972,500 60,260,000 100 343,348 249,042 249,042 Note 10 Hyield Burrage Capital Healthcare Offshore Fund II, Ltd. Cayman Islands Investment holding 441,300 441,300 15,000,000 100 889,103 28,905 28,905 Note 10 Investor Investee Location Main business activities Initial investment amount Shares held as at September 30, 2025 Net profit (loss) of the investee for the nine months ended September 30, 2025 Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Footnote Balance as at September 30, 2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value Table 7 Page 5
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Hyield and Lin Yih Taiwan Intelligent Fiber Optic Network Co., Ltd. Taiwan Leasing of FTTH wideband loop, FTTH wideband internet service, and ethernet leased circuit $ 713,935 $ 713,935 37,689,085 21 $ 506,221 $ 99,077 $ 20,392 Note 10 Bon Shin, Hyield, and Lin Yih Healthconn Corp. Taiwan Consultancy of health checkup software, machine, and health care 276,170 276,170 24,637,025 54 529,321 (1,371) (714) Note 10 Bon Shin Aurora Telecom Corporation Taiwan Sales of mobile phones and its accessories and activate mobile number 273,444 273,444 12,777,765 30 159,397 (31,569) (9,316) Note 10 Hyield, Hon Yuan and Hon Chi Zhong Yang Technology Co., Ltd. Taiwan Research and development, manufacturing and sales of mold, digital lens assembly and lens coating 863,727 863,727 19,007,714 18 383,373 (112,755) (21,870) Note 10 Bon Shin XSemi Corporation Taiwan Design, test and sales of various types of IC application 1,530,000 1,530,000 1,530,000,000 45 1,798,956 138,054 62,132 Note 10 Bon Shin Dynamic Computing Technology Co., Ltd. Taiwan Operation of Internet Data Center, system integration services, cloud service and information business 1,020,000 1,020,000 102,000,000 100 1,268,775 73,688 73,688 Note 10 Hyield, Bon Shin and Lin Yih Foxtron Vehicle Technologies Co., Ltd. Taiwan Complete electric vehicles design and development, including technical authorisation and transfer. Also offering complete solutions for autonomous driving systems, new energy power and IoV systems 551,290 551,290 11,029,000 1 93,740 (2,253,244) (14,271) Note 7 、 1 0 Lin Yih Horizon Plus Company Limited Thailand Producing, manufacturing, after-sale service and sales of electric vehicles 2,739,393 3,699,340 427,842,346 60 2,821,384 (65,236) (35,951) Note 10 Hon Yuan Sharp Fukuyama Laser Co., Ltd. Japan Sales, design, development and manufacture of laser diode and integrated circuit 3,175,985 - 1,200 100 3,188,970 13,301 13,301 Note 10 Investor Investee Location Main business activities Initial investment amount Shares held as at September 30, 2025 Net profit (loss) of the investee for the nine months ended September 30, 2025 Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Footnote Balance as at September 30, 2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value Table 7 Page 6
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Hyield, Hon Yuan, Bon Shin, Lin Yih and Hon Chi Others Others $ 6,627,585 $ 6,208,718 - - $ 4,999,190 $ (1,900,049) $ (548,336) Note 9 Investor Investee Location Main business activities Initial investment amount Shares held as at September 30, 2025 Net profit (loss) of the investee for the nine months ended September 30, 2025 Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Footnote Balance as at September 30, 2025 Balance as at December 31, 2024 Number of shares Ownership (%) Book value Note 1: The investment income recognised for this period had eliminated unrealised gain or loss on the transactions between the Company and its investees. Note 2: The Company and the direct and indirect investee companies own 28.26% of Foxconn Technology Co., Ltd.’s outstanding shares. Note 3: The Company and the direct and indirect investee companies own 26.51% of Pan International Industrial Corp.’s outstanding shares. Note 4: The Company and the direct and indirect investee companies own 99.96% of Premier Image Technology (H.K.) Limited’s outstanding shares. Note 5: The Company and the direct and indirect investee companies own 100% of Altus Technology Inc.’s outstanding shares. Note 6: The Company and the direct and indirect investee companies own 34.12% of Sharp Corporation’s outstanding shares. Note 7: The Company and the direct and indirect investee companies own 46.21% of Foxtron Vehicle Technologies Co., Ltd.'s outstanding shares. Note 8: The Company and the direct and indirect investee companies own 26.72% of Ennoconn Corporation's outstanding shares. Note 9: Due to the amount is insignificant, combined disclosure is adopted. Note 10: Hyield Venture Capital Co., Ltd. is referred to as Hyield, Hon Chi International Investment Co., Ltd. is referred to as Hon Chi, Hon Yuan International Investment Co., Ltd. is referred to as Hon Yuan, Bon Shin International Investment Co., Ltd. is referred to as Bon Shin, Lin Yih International Investment Co., Ltd. is referred to as Lin Yih and Hon Yiing International Investment Co., Ltd. is referred to as Hon Yiing. Note 11:Because the foreign holding investee companies prepare consolidated financial statements only, the disclosure of the company’s investments over which the Company has significant influence or control, directly or indirectly, is only disclosed to the level of the holding company. Table 7 Page 7
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Information on investments in Mainland China For the nine months ended September 30, 2025 Table 8 Expressed in thousands of TWD (Except as otherwise indicated) FIH Precision Component (Beijing) Co., Ltd. Manufacturing of telecommunication cases $ 2,094,616 (2) $ - $ - $ - $ - $ 37,889 64.91 $ 24,465 $ 3,227,181 $ - Note 2 Fujin Precision Industry (Shenzhen) Co., Ltd. Manufacturing and processing of computer cases, computer peripherals, etc. 2,670,270 (2) 152,225 - - 152,225 46,211 100 46,211 727,710 143,226 Note 2 Shenzhen FuTaiHong Precision Industrial Co., Ltd. Manufacturing and marketing of computer cases, micro ribbon connectors for terminals, etc. 5,435,041 (2) - - - - 1,794,981 64.91 1,159,023 13,221,742 - Note 2 Foxconn Precision Component (Shenzhen) Co., Ltd. Manufacturing of connectors, micro ribbon connectors for terminals, micro-computers, mouse cables, monitor cables, etc. 1,852,274 (2) 91,335 - - 91,335 43,284 100 43,284 1,729,645 - Note 2 Honxun Electrical Industry (Hangzhou) Co., Ltd. Manufacturing and marketing of computer cases, micro ribbon connectors for terminals, etc. 3,860,426 (2) - - - - 171,804 64.91 110,934 6,317,595 - Note 2 Hongzhun Precision Tooling (Shenzhen) Co., Ltd. Manufacturing and marketing of computer cases and computer peripherals, etc. 530,809 (2) - - - - 17,549 100 17,549 804,523 13,565 Note 2 Foxconn (Kunshan) Computer Connector Co., Ltd. Manufacturing of connectors, micro ribbon connectors for terminals, micro-computers, mouse cables, monitor cables, etc. 1,357,847 (2) 152,225 - - 152,225 1,488,555 70.92 1,056,890 8,448,119 242,547 Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 1
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Fuding Precision Component (Shenzhen) Co., Ltd. Manufacturing and marketing of connectors, micro ribbon connectors for terminals, etc. $ 1,461,360 (2) $ - $ - $ - $ - $ 2,174,397 70.92 $ 1,543,845 $ 11,583,205 $ - Note 2 Foxconn Technology Group Co., Ltd. Manufacturing and marketing of computer case and computer peripherals, etc. 5,145,205 (2) - - - - 13,119,768 100 13,119,768 152,054,755 1,189,633 Note 2 Foxconn Electronic Industrial Develpment (Kunshan) Co., Ltd. Manufacturing and marketing of computer cases, micro ribbon connectors for terminals, etc. 3,775,180 (2) 1,704,920 - - 1,704,920 169,306 70.92 120,209 3,877,405 - Note 2 Futaijie Science & Technology Development (Shenzhen) Co., Ltd. Manufacturing and design of computer components keyboards, etc. 365,340 (2) - - - - 23,977 100 23,977 829,460 - Note 2 Fuhong Precision Component (Shenzhen) Co., Ltd. Manufacturing and marketing of connectors, micro ribbon connectors for terminals, etc. 350,118 (2) - - - - 40,450 100 40,450 1,287,205 73,715 Note 2 Hongzhun Precision Tooling (Kunshan) Co., Ltd. Manufacturing and marketing of computer cases and computer peripherals, etc. 3,020,760 (2) - - - - 408,117 100 408,117 12,032,714 402,846 Note 2 Kangzhun Electronic Technology (Kunshan) Co., Ltd. Manufacturing and marketing of computer components, computer peripherals, etc. 4,444,970 (2) 882,905 - - 882,905 82,738 100 82,738 7,186,068 - Note 2 Futaikang Precision Component (Shenzhen) Co., Ltd. Manufacturing and marketing of computer cases, micro ribbon connectors for terminals, etc. 175,059 (2) - - - - 38,973 100 38,973 551,612 - Note 2 Fujin Precision Industrial (Jincheng) Co., Ltd. Manufacturing and marketing of computer frames and related metal compression components 20,306,815 (2) 10,686,195 - - 10,686,195 (1,082,707) 100 (1,082,707) 29,452,033 734,091 Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 2
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Triple Win Technology (Shenzhen) Co., Ltd. Production and sale of optoelectronic devices, sensitive components, semiconductors, optoelectronic materials, new-type display devices, and spare parts of the above products $ 1,309,135 (2) $ 1,309,135 $ - $ - $ 1,309,135 $ 2,365,833 100 $ 2,365,833 $ 22,359,189 $ - Note 2 Hongfutai Precision Electronics (Yantai) Co., Ltd. Manufacturing and marketing of auto digital signal process device and components, management of sales and marketing for robots, electronic whiteboards, game consoles, game controllers, CD players, projectors and joysticks 10,870,529 (2) - - - - 433,033 100 433,033 17,519,777 344,723 Note 2 Shunsin Technology (Zhongshan) Limited Manufacturing and marketing of high frequency wireless communication modules and assembly, testing, and sales of Integrated Circuit (IC) of various sizes 3,086,382 (2) 745903 - - 745903 146,523 59.52 87,210 5,528,503 - Note 2 Fuxiang Precision Industrial (Kunshan) Co., Ltd. Manufacturing and marketing of computer frames and related metal compression components 11,112,425 (2) 761,125 - - 761,125 1,356,297 100 1,356,297 22,210,640 2,834,891 Note 2 Dong Guan Hong Song Precision Component Co., Ltd. Manufacturing and marketing of keypad and computer components - (2) - - - - - - - - - Note 2 FIH (TianJin) Precision Industry Co., Ltd. Manufacturing and marketing of wireless phone and components 1,607,496 (2) - - - - (20,267) 64.91 (13,086) 92,266 - Note 2 Fugion Material Technology (Shenzhen) Co., Ltd. Manufacturing and marketing of potassium aurous cyanide 371,578 (2) - - - - (22,138) 70 (15,497) 326,664 - Note 2 Antec Automotive Electric System (Kunshan) Co., Ltd. Manufacturing and marketing of automobiles - (2) 152,225 - - 152,225 - - - - - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 3
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Foxconn Precision Electronics (Yantai) Co., Ltd. Manufacturing and marketing of telecommunication peripherals $ 7,182,452 (2) $ 998,224 $ - $ - $ 998,224 $ 25,598 100 $ 25,598 $ 5,826,608 $ - Note 2 Premier Image Technology (China) Ltd. Manufacturing and sale of cameras 4,858,242 (2) 19,789 - - 19,789 141,506 100 141,506 6,811,411 402,132 Note 2 Fuzhun Precision Tooling (Huaian) Co., Ltd. Designing, manufacturing and marketing of computer components 3,020,144 (2) - - - - 4,679 100 4,679 4,904,197 360,828 Note 2 Fuyu Electronical Technology (Huaian) Co., Ltd. Designing and marketing of connectors and cables 8,104,459 (2) 5,175,650 - - 5,175,650 1,770,450 70.92 1,257,038 10,341,385 - Note 2 Foxconn Precision Electronics (Taiyuan) Co., Ltd. Manufacturing and marketing of plugs, PCB, and cell phone casings 14,415,708 (2) 2,188,830 - - 2,188,830 922,714 100 922,714 47,727,487 2,182,998 Note 2 Avary Holding (Shenzhen) Co., Limited Manufacturing and marketing of rigid single (double) sided PCB, rigid multilayer PCB, flexible multilayer PCB and other PCB 9,932,174 (2) - - - - 10,340,776 21.14 2,370,275 21,383,915 - Note 2 Futaijing Precision Electronics (Beijing) Co., Ltd. Manufacturing and marketing of plugs, PCB, and cell phone casings 2,283,375 (2) - - - - 222,608 64.91 143,738 1,649,656 - Note 2 FIH Precision Electronics (Langfang) Co., Ltd. Manufacturing and marketing of cell phone and components 14,476,598 (2) - - - - (393,223) 64.91 (253,905) 8,389,174 - Note 2 Fuyu Energy Technology (Kunshan) Co., Ltd. Manufacturing and marketing of micro ribbon connectors for terminals 608,900 (2) - - - - 8,276 100 8,276 715,477 - Note 2 Hongfujin Precision Industry (Wuhan) Co., Ltd. Manufacturing and marketing of computer and digital camera components 8,914,296 (2) 5,872,841 - - 5,872,841 2,139,062 100 2,139,062 27,801,932 2,695,254 Note 2 Hongfujin Precision Electronics (Yantai) Co., Ltd. Manufacturing and marketing of computer components 5,068,881 (2) - - - - 4,402,875 100 4,402,875 52,055,500 8,060,400 Note 2 FIH (Nanjing) Communication Co., Ltd. Manufacturing and marketing of handset and components 532,788 (2) - - - - (3,771) 64.91 (2,435) 386,427 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 4
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Foxconn (Nanjing) Software Co., Ltd. Computer software, hardware and other digital product $ 974,240 (2) $ - $ - $ - $ - $ 559,421 100 $ 559,421 $ 1,531,945 $ - Note 2 Futaikang Electronics Development (Yantai) Co., Ltd. Industrial design business 1,826,700 (2) 1,826,700 - - 1,826,700 (52,930) 100 (52,930) 747,663 - Note 2 Foxconn (Shenyang) Precision Industry Co., Ltd. Manufacturing and sales of Computer Numeric Controlled (CNC) machinery and permanent magnet servomotors 1,600,915 (2) - - - - (15,033) 69.23 (10,407) 533,996 - Note 2 Fuding Electronic Technology (Jiashan) Co., Ltd. Manufacturing and marketing of computer components and molds 14,514,732 (2) 8,067,925 - - 8,067,925 459,608 100 459,608 37,975,757 5,975,635 Note 2 Fuhuajie Industrial (Shenzhen) Co., Ltd. Manufacturing and marketing of microcomputer and liquid crystal display 3,501,175 (2) 3,501,175 - - 3,501,175 31,738 100 31,738 2,875,465 - Note 2 GDS Software (Shenzhen) Co., Ltd. OEM and sales of computer software not including IC design 350,118 (2) 304,450 - - 304,450 (35,006) 100 (35,006) 355,995 - Note 2 Futaihua Industrial (Shenzhen) Co., Ltd. Manufacturing and marketing of microcomputer, cell phone and components 11,264,650 (2) 11,264,650 - - 11,264,650 26,464,255 100 26,464,255 395,096,012 13,764,211 Note 2 Dongguan Yihong Precision Mould Co., Ltd. Manufacturing and sales of precision die stamping, precision die opening, standardised modules, precision hardware, digital electronics (MP3, MP4, and digital photo frames, etc.) and plastic products 50,470 (2) - - - - 1,741 26.47 461 28,984 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 5
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Wuxi Xinguan Metal Science & Technology Co., Ltd. Design, R&D and manufacture of precision die stamping, precision die opening, standardised modules, nonmetallic product molds, electronic equipment, testing equipment, electronic components, digital video recorders, digital TV, digital recorders and key components, and management and agency of import and export for various products and technologies $ 418,338 (2) $ - $ - $ - $ - $ 16,778 26.47 $ 4,441 $ 18,229 $ - Note 2 Kunshan Eson Precision Engineering Co., Ltd. Design and manufacture of electronic equipment, testing equipment and various precision die stamping precision die opening, injection molds, compressor molds, standardised modules, and new electronics and components, LCD TV, and servers; sales of self- produced products; wholesale and import/ export of products 1,355,048 (2) - - - - (272,373) 26.47 (72,097) 476,328 - Note 2 Yantai Zheng Yi Precision Electronics Co., Ltd. Manufacturing and management of other color video surveillance devices, black and white or monochromatic video surveillance devices 26,850 (2) - - - - 49,456 26.47 13,091 31,581 - Note 2 Guangzhou OED Technologies Co., Ltd. Manufacturing and marketing of flexible display and molding 335,038 (2) 60,890 - - 60,890 (126,200) 5.76 - 60,890 - Note 2 Honfujin Precision Electronics (Chongqing) Co., Ltd. Manufacturing and marketing of computer chassis and metal stamping parts 5,804,339 (2) 5,804,339 - - 5,804,339 146,350 100 146,350 11,527,679 122,393 Note 2 Innovation (Beijing) Software Development Co., Ltd. Design and development of computer software 425,793 (2) 79,157 - - 79,157 (2,692) 8.88 - 79,157 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 6
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Hongfujin Precision Electronics (Zhengzhou) Co., Ltd. Manufacturing and marketing of cell phone and components $ 60,890,000 (2) $ 51,756,500 $ - $ - $ 51,756,500 $ 9,145,691 100 $ 9,145,691 $ 170,084,676 $ - Note 2 Hongfujin Precision Electronics (Chengdu) Co., Ltd. Manufacturing and marketing of tablet PC 28,922,750 (2) 15,222,500 - - 15,222,500 4,731,826 100 4,731,826 93,192,386 - Note 2 Fuding Precision Industrial (Zhengzhou) Co., Ltd. Manufacturing and marketing of new electronic components 1,217,800 (2) 304,450 - - 304,450 347,397 70.92 246,656 2,332,933 - Note 2 Yantai Fuhuada Precision Electronics Co., Ltd. Manufacturing and marketing of new electronic components 5,540,990 (2) 517,565 - - 517,565 61,009 100 61,009 2,204,058 - Note 2 Fujun Precision Electronics (Chongqing) Co., Ltd. Manufacturing and marketing of switches and routers 456,675 (2) 456,675 - - 456,675 20,218 100 20,218 396,436 - Note 2 Futaihua Precision Electronics (Chengdu) Co., Ltd. Manufacturing and marketing of compression molding plastic injection mold and metal 1,583,140 (2) 1,583,140 - - 1,583,140 77,924 100 77,924 2,893,179 - Note 2 Anpinda Precision Industry (Huizhou) Co., Ltd. Manufacturing and marketing of computer components and microcomputers 1,522,250 (2) 1,217,800 - - 1,217,800 (110,011) 100 (110,011) 773,594 - Note 2 Nanning Futaihong Precision Industrial Co., Ltd. Manufacturing and marketing of cell phone 1,522,250 (2) - - - - 19,884 64.91 12,839 941,160 - Note 2 WWW (Jincheng) Co., Ltd. Manufacturing and marketing of lens module 3,722,781 (2) 932,806 - - 932,806 (1,778) 100 (1,778) 340,639 - Note 2 Fuyu (Funing) Energy Technology Co., Ltd. Engaged in the production and marketing of operating solar energy battery business 1,674,475 (2) 1,674,475 - - 1,674,475 (6,464) 100 (6,464) 945,026 - Note 2 Futaijing Precision Electronics Yantai Co., Ltd. Manufacturing and marketing of handset component product 608,900 (2) - - - - 23,676 64.91 15,288 589,807 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 7
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Hong Fujin Precision Industry (HengYang) Co., Ltd. Manufacturing and marketing of holder, metal and plastic honing machines, hot melt machine, marking machine, laminating machine, laser or other light beams (assembly equipment), bolt machine and inspection devices $ 1,156,910 (2) $ 1,156,910 $ - $ - $ 1,156,910 $ (8,533) 100 $ (8,533) $ 3,823,925 $ 293,260 Note 2 Innocom Technology (Chongqing) Co., Ltd. Manufacturing of LCD related products, modules, components and systems - (2) 120,987 - - 120,987 - - - - - Note 2 FuNeng New Energy Technology (Nanyang) Co., Ltd. Electromechanical telecommunications and circuit equipment installation 182,670 (2) - - - - 513 100 513 228,960 - Note 2 Interface Technology (Chengdu) Co., Ltd. Manufacturing and marketing of TFT-LCD modules and related materials 13,998,125 (2) 776,348 - - 776,348 (52,791) 22.64 (11,899) 6,466,795 - Note 2 Changchun Leiguan Environmental Plastic Products Co., Ltd. Manufacturing and marketing of articles for the conveyance or packing of goods, of plastics 258,386 (2) 168,056 - - 168,056 (272) 100 (272) 176,261 - Note 2 Changchun Chentai Technology Co., Ltd. Manufacturer of degradable plastic resin 487,729 (2) 414,570 - - 414,570 (1,348) 85.9 (1,158) 312,185 - Note 2 Changchun Yongtai Technology Co., Ltd. Manufacturer of degradable plastic resin 48,712 (2) 48,712 - - 48,712 (1,037) 100 (1,037) 51,920 - Note 2 Fuhonyuan (Shenzhen) Environment Technology Inc. Environmental technology development and wholesale of pollution controlling equipment 6,089 (2) - - - - 718 100 718 231,856 - Note 2 ScienBiziP Consulting (Shenzhen) Co., Ltd. Management and consulting services 133,958 (2) - - - - (41,113) 51 (20,968) 457,746 - Note 2 GuiZhou FuNaYuanChuang Technology Co., Ltd. Manufacturing and marketing of liquid crystal display components 1,248,245 (2) 1,248,245 - - 1,248,245 (1,106) 99.53 (1,101) 531,344 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 8
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Chongqing Hongteng Technology Co., Ltd. Manufacturing and marketing of connectors for optical fibres, optical fibre bundles or cables $ 91,335 (2) $ - $ - $ - $ - $ 107,244 70.92 $ 76,144 $ 433,158 $ - Note 2 Fuguikang Precision Electrons (Guizhou) Co., Ltd. Manufacturing and marketing of cellular or other wireless Internet phones (mobile phones), portable automatic data processors (tablets), other automatic data processors (desktops) and other input or output units (game console joysticks) 1,776,712 (2) 608,900 - - 608,900 4,820 100 4,820 489,677 - Note 2 Ur Materials Industry (Shenzhen) Co., Ltd. Manufacturing and marketing of acrylonitrile butadiene-styrene (ABS) copolymers in primary forms, waste, parings and scrap of polymers of styrene, other polystyrene in primary forms 365,340 (2) 365,340 - - 365,340 108,443 100 108,443 1,797,327 - Note 2 Foxconn Industrial Internet Co., Ltd. Manufacture and sale of multifunctional industrial robot 84,814,303 (2) 26,195,783 - - 26,195,783 97,609,209 84.11 81,951,293 583,220,405 95,098,532 Shenzhen Hongzhi Yunchuang Technology Co., Ltd. Manufacture and sale of injection or compression moulds for metal or metal carbides - (2) 456,675 - - 456,675 - - - - - Note 2 Fu Jin Ji Network Science-Technology (Henan) Co., Ltd. Wholesale, software design, machine leasing and maintenance services 427,100 (2) 83,619 - - 83,619 6,363 100 6,363 658,335 - Note 2 Jusda Supply Chain Management International Co., Ltd. Truck freight transportation, cargo transportation, ocean freight transportation forwarding services, civil aviation transportation; warehousing and storage, computer and appliance and telecommunication facilities repair and maintenance 9,661,474 (2) 1,554,826 - - 1,554,826 1,822,812 80.44 1,461,808 21,899,916 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 9
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Chongqing Yuanchuang Technology & Research Industrial Development Co., Ltd. Design, development, and manufacturing of automotive molds, fixtures, and gauges $ 874,017 (2) $ - $ - $ - $ - $ 93,700 29.63 $ 9,957 $ 241,786 $ - Note 2 Jia Ming Leasing (Shanghai) Company Limited Financial leasing 1,057,986 (2) 228,338 - - 228,338 9,651 100 9,651 1,709,202 - Note 2 Kunshan Nanoplus Green Energy Environmental Protection Technology Co., Ltd. Engaged in the design of assembly, and production of materials and technologies related to polishing, grinding, heat dissipation, and cutting, as well as environmentally friendly electronic equipment and water treatment devices. 642,021 (2) 60,890 - - 60,890 - - - - - Note 2 Shenzhen Jing Huang Technology Co., Ltd. Communication products technology development, import and export and wholesale of electronic equipment and components 10,902 (2) 19,938 - - 19,938 663 40 - - - Note 2 、 3 Kunshan Fuchengke Precision Electronical Co., Ltd. Design and manufacture of Surface Mount Technology 761,125 (2) 761,125 - - 761,125 240,155 100 240,155 2,073,685 238,970 Note 2 Fuhuake Precision Industry (Shenzhen) Co., Ltd. Manufacture of audiovisual electric products, lighting equipment, wired communication equipment, electronic parts and components, computers and computing peripheral equipment, cars, optical instruments, bare printed circuit boards of recorded media - (2) 274,005 - - 274,005 - - - - - Note 2 Fushirui Chengdu Precision Industry Co., Ltd. Manufacture and sale of automation equipment and other automatic data processing machines and customs - (2) 213,115 - - 213,115 - - - - - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 10
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Hongfuzhun Precision Shenzhen Co., Ltd. Manufacture and sale of automation equipment and other automatic data processing machines and customs $ 365,340 (2) $ 365,340 $ - $ - $ 365,340 $ 16,055 100 $ 16,055 $ 628,621 $ - Note 2 Hongqing Precision Machine Co., Ltd. Manufacture and sales of comprehensive processors (automation equipment) - (2) 421,202 - - 421,202 - - - - - Note 2 Fushirui Zhengzhou Precision Industry Co., Ltd. Manufacture and sale of automation equipment and other automatic data processing machines and customs - (2) 243,560 - - 243,560 - - - - - Note 2 Hesheng Qin Electronic Technology (Shenzhen) Co., Ltd. Design of computers, computer peripherals and molds - (2) 4,261 - - 4,261 - - - - - Note 2 Zhengyi Longhua Special Material (Shenzhen) Co., Ltd. General merchandise wholesale, wholesale chemical materials and products, technology development and sales of computer software, machinery and equipment rental and repair business 913,350 (2) 133,958 - - 133,958 (21,938) 100 (21,938) 128,288 - Note 2 Beijing Jide Network Technology Limited Electronic shopping and mail order, computer software design, computer system integration services and other information providers services 550,701 (2) 91,335 - - 91,335 - 6.38 - 91,335 - Note 2 Shenzhen Nafuhai Optoelectronics Co., Ltd. Research and development of optoelectronic products, technical services 8,542 (2) 9,850 - - 9,850 - - - - - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 11
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First Special Material (Henan) Co., Ltd. Chemical products, optical film, protection and development film, tape, glue, adhesives, inks, coatings, grinding fluid, cutting oil, plastic products, sandpaper, grinding wheel, design, manufacture, sale, leasing, warranty, service and abrasive of materials and its spare parts $ 319,673 (2) $ 319,673 $ - $ - $ 319,673 $ 18,237 100 $ 18,237 $ 383,425 $ - Note 2 Fuzhun Precision Tooling (Jiashan) Co., Ltd. Metal cutting tools, industrial automatic control system device, CNC machine tools, automatic test equipment and vertical multi-joint robot, automated overhead dimensional storage equipment, portable microcomputers, digital player, and production and marketing business of mold standard parts 2,041,324 (2) 1,065,575 - - 1,065,575 430,605 100 430,605 3,873,804 250,556 Note 2 Jin Ji Full Precision Machinery (Wuhan) Co., Ltd. Metal or metal carbides by injection molding, compression molding, rubber or plastic with mold 1,065,575 (2) 1,065,575 - - 1,065,575 6,280 100 6,280 1,227,816 - Note 2 Fuyu Properties (Shanghai) Co., Ltd. Industrial design e- commerce business, other specialised design services, car rental, other general merchandise retail, computers and peripherals, software, retail communications equipment, audio-visual equipment retail, automobile spare parts and supplies retail 5,003,582 (2) 7,611,250 - - 7,611,250 23,000 83.13 19,120 4,046,078 - Note 2 Fuhuake Precision Industry (Guizhou) Co., Ltd. Design, processing and manufacturing operations of surface-mount circuit board 913,350 (2) 913,350 - - 913,350 6,143 100 6,143 967,334 5,831 Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 12
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Lankao Yufu Precision Technology Co., Ltd. Development, manufacturing and marketing of optical lenses, glass product and metal fitting $ 11,771,543 (2) $ 11,264,650 $ - $ - $ 11,264,650 $ (177,232) 100 $ (177,232) $ 9,634,985 $ - Note 2 Hongfusheng Precision Electronics (Zhengzhou) Co., Ltd. Manufacturing of 3G or higher mobile communication cell phones as well as design and manufacturing of metal and non-metal moulds 414,339 (2) 114,169 - - 114,169 150,668 100 150,668 1,177,559 - Note 2 Nxera Information Technology (Shenzhen) Co., Ltd. Computer software and hardware; technological development of communication products; internet platform; technological development, service and consultation of surveillance system; consultation of business management’ market planning and marking; domestic trade and business in imports and exports 25,466 (2) - - - - (10,765) 37.88 - - - Note 2 Fuyang Soleros Technology (Nanyang) Co., Ltd. Investment, procurement, sales, management of new energy including PV, system integration and coordinative measures and equipment; application and consultation service of related technologies 3,840,184 (2) - - - - 81,529 100 81,529 5,290,369 - Note 2 Efeihu (Yantai) Limited Touring information service, ticket agent, warehousing, int'l trade and commission agent, retail of electronics, repair of electronic appliance and online retailing 85,420 (2) 62,059 - - 62,059 13,851 100 13,851 238,280 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 13
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Nanjing Hongfusharp Precision Electronics Co., Ltd. R&D, manufacturing, sales, technology service, consultation and technology transfer of precise electronics, electro-optics technology and related equipment, medical equipment and devices and automated equipment; lease of self- owned buildings and equipment; int'l trade of own and distributed products and technologies $ - (2) $ 5175650 $ - $ - $ 5175650 $ - - $ - $ - $ - Note 2 Qu Kuailian Information Technology (Shenzhen) Co., Ltd. Development of computers, IoT products and software; consultation service of computers and IoT technologies; strategy planning of business operation; business information service 198,071 (2) 121,750 - - 121,750 (1,886) 80 (1,509) 40,496 - Note 2 TNS Mobile (Beijing) Co., Ltd. Wholesale of mobile telecommunication equipment and terminals, computer hardware and software, internet devices, commission agent and international trade 141,721 (2) - - - - (20,172) 64.91 (13,025) (760,201) - Note 2 Megvii (Beijing) Technology Co., Ltd. Technology development of computer software, technology service, computer system integration, data processing, computer graphic design, wholesale of self-developed products, machinery and equipment, electronics, electric appliances, computers, software and auxiliary equipment - (2) 40,153 - - 40,153 - - - - - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 14
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ShunYun Technology (Zhongshan) Limited Manufacture, research, development, and after- sale service of IC, new electronic components, electronic manufacturing equipment, equipment spare parts, raw materials for self produced products, machine, electrical equipment, electronic products and software, communication products and software $ 1,595,200 (2) $ - $ - $ - $ - $ 25,824 59.52 $ 15,370 $ 1,050,978 $ - Note 2 Fu Sheng Optoelectronics Technology (Kunshan) Co., Ltd. Optoelectronics technology development, technology transfer, technical consulting, technical services, development and manufacturing of optical communication modules, highspeed connectors and cables; development and testing of new energy vehicle charging systems, sales of self-produced products and photovoltaic products 315,212 (2) - - - - (7,109) 35.5 (2,524) 293,459 - Note 2 Guangxi Foxfortune Investment Ltd. Management and consulting services, trust asset management, equity investment, financial consulting, corporate management consulting, investment information consulting services 9,588 (2) 4,705 - - 4,705 (2) 50 - - - Note 2 Huaian Jiawei Industrial Development Co., Ltd. Manufacture and sales of construction and building materials, furniture and hardware tools; business information consultancy; dining management; dining service 699,211 (2) - - - - 1,922 29.36 612 206,346 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 15
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Hong-Qi Mechatronics (Anhui) Co., Ltd. Engaged in business development, production, sales and trading of automated equipment and its key components, automation peripherals, automation fixtures, precision spindles, servo drive systems, bus control systems, injection molding machines, smart appliances; engaged in goods and technology import and export business $ 1,468,200 (2) $ - $ - $ - $ - $ 21,868 100 $ 21,868 $ 152,141 $ - Note 2 Hongfei Precision Technology (Shenzhen) Co., Ltd. Engaged in the development, production and sales of video cameras and their accessories, multimedia recording and player and accessories, digital audio and video systems; leasing of electronic equipment; domestic trade; operating export business - (2) - - - - - - - - - Note 2 Chengdu NUWA Robotics Corp. Manufacturing and marketing of smart robot and auto digital signal process device and components 4,954 (2) - - - - - 5.96 - - - Note 2 Reco Technology (ChengDu) Co., Ltd. Manufacture and sale of biometrics technology, touch systems (touch screens, touch components), flat panel display modules, and display materials 518,755 (2) - - - - 131,394 21.98 28,885 160,589 - Note 2 Kunshan Kang Rui Package Material Co., Ltd. Production and processing of cartons, paper packaging supplies, hardware accessories, plastic products, sales of self-produced products and aftersales service. 17,909 (2) - - - - (227) 26.47 (60) 2,722 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 16
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Leading Interconnect Semiconductor Technology (Shenzhen) Co., Ltd. R&D of IC packaging, IC-specific materials, system-level packaging, sales of self-manufacture products and relevant technologies and after- sales services $ 3,160,640 (2) $ - $ - $ - $ - $ (1,269,853) 19.38 $ (266,815) $ 677,814 $ - Note 2 Zettmage Solutions, Inc. Design of Integrated circuit, development of software, wholesale and retail of electronic product and service of intellectual property 391,074 (2) - - - - (45,232) 29.26 (1,206) 73,926 - Note 2 Pollux Technologies, Inc. Design of Integrated circuit, development of software, wholesale and retail of electronic product and service of intellectual property 192,408 (2) - - - - (12,549) 32.43 (4,070) 21,812 - Note 2 Lingyange Semiconductor, Inc. Design of Integrated circuit, development of software, wholesale, retail and repair of electronic product and service of intellectual property 156,430 (2) - - - - (58,037) 26.59 - - - Note 2 Qingdao New Core Technology Co., Ltd. Design of IC packaging and testing; sale of IC, support plate, equipment and related technical service and consulting; design of packaging equipment, testing equipment, software and hardware; wholesale, import and export of semiconductor materials; other related supporting services 1,836,298 (2) - - - - (1,042,987) 27.33 (239,034) 326,593 - Note 2 Sound Solutions (Zhenjiang) International Co., Ltd. Design and manufacture of acoustic components 3,020,967 (2) - - - - (1,578,645) 70.92 (1,120,855) (4,550,831) - Note 2 Futaihua Precision Industry (Weihai) Co., Ltd. Manufacture and sale of copiers and offset printers 2,182,907 (2) - - - - 301,159 100 301,159 3,064,991 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 17
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Epic Mems (Xiamen) Co., Ltd. Information system integration services, integrated circuit design, software development, information technology consulting services, other technology promotion services; import and export of various commodities and technologies, export business of self-produced products and the required machinery and equipment, import business of parts, accessories and raw and auxiliary materials. $ 54,819 (3) $ - $ - $ - $ - $ - 0.82 $ - $ 75,457 $ - Note 2 BITO Robotics (Shanghai) Co., Ltd. Technology development, technical consultation, technology transfer, technical services, software development (excluding electronic publications), electronic circuit design, information system, design integration of industrial automation systems, industrial robots and related equipment in the field of intelligent technology and robot technology, sales, import and export, commission agency of automation equipment, and provide related supporting measures. 16,197 (2) - - - - - 10.08 - 1,896 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 18
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Allystar Technology (Shenzhen) Co., Ltd. Technology development of chips, calculation, modules and terminals; design, integration, test and sales of chips, calculation, modules and terminals products; design, sales, technical consultation and technology transfer of operating systems and application software; and technology development and sales of navigation terminals, mobile communication terminal products and supporting software. $ 3,727,980 (3) $ - $ - $ - $ - $ - - $ - $ - $ - N o t e 2 、 4 Shenzhen Mobile Drive Technology Co., Ltd Research and development of communication system, cellular phone, artificial intelligence software used in self-driving cars and its systems; research and development of IOT software and its systems; and technology development of 5GSub6GHz and millimeter-wave radio relay repeater, millimeter wave antenna modules, electronic products, electronic components, automotive electronics and electrical technology field in intelligent car. 369,525 (2) - - - - - 32.46 - 119,948 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 19
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CloudMinds (Shanghai) Robotics Co., Ltd. Manufacturing of medical devices of Class II, intelligent robot, computer software and auxiliary equipment, marketing of foods and security products in computer information systems, import and export of goods and technology, providing of technical services and developing of software. $ - (2) $ - $ - $ - $ - $ - 2.47 $ - $ - $ - Note 2 FIT Voltaira Electric (Shanghai) Co., Ltd. Engaged in the design, development and manufacture of automotive and home appliance components, provision of related after- sales services and technical consultation, and sales of self-produced products 120,821 (2) - - - - (126,175) 70.92 (89,586) 410,174 - Note 2 ZF Chassistech Commercial Vehicles (Shanghai) Co., Ltd. Engaged in wholesale and retail of automotive spare parts; technical services, technical development, technical consultation, technical exchange, technology transfer, and technical promotion; technical import and export; sales agency; import and export of goods; import and export agency services. 1,529,330 (2) - - - - 388,993 50 194,497 1,257,752 - Note 2 SFA Semicon (Suzhou) Co., Ltd. Complete packaging and testing OEM services based on lead frame 2,161,523 (2) - - - - (43,291) 59.52 (25,767) 360,467 - Note 2 Auto-Kabel Harness (Taicang) Co., Ltd. Development, production, and sale of automotive wire harnesses and related products 575,435 (2) - - - - 75,346 70.92 53,496 996,416 - Note 2 Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Table 8 Page 20
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Changchun AK Sanzhi Aluminium Cable Automobile Parts Co. Ltd. Automotive wire harnesses and other accessories $ 21,355 (2) $ - $ - $ - $ - $ - 28.37 $ - $ - $ - Note 2 Suzhou Xinrui Equity Investment Partnership (L.P.) Engaged in equity investment and venture capital business - (2) - - - - - - - - - Note 2 King Long Technology (Suzhou) Ltd. Indirectly investment in Mainland China through companies registered in a third region - (2) - - - - - - - - - Note 2 Suzhou Zhengkuan Technology Ltd. Indirectly investment in Mainland China through companies registered in a third region - (2) - - - - - - - - - Note 2 - - - - - - - - - - - Investee in Mainland China Main business activities Paid-in capital Investment method (Note 1) Accumulated amount of remittance from Taiwan to Mainland China as of January 1, 2025 Amount remitted from Taiwan to Mainland China/ Amount remitted back to Taiwan for the nine months ended September 30, 2025 Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Net income of investee for the nine months ended September 30, 2025 Ownership held by the Company (direct or indirect) Investment income (loss) recognised by the Company for the nine months ended September 30, 2025 Book value of investments in Mainland China as of September 30, 2025 Accumulated amount of investment income remitted back to Taiwan as of September 30, 2025 Footnote Remitted to Mainland China Remitted back to Taiwan Company name Accumulated amount of remittance from Taiwan to Mainland China as of September 30, 2025 Investment amount approved by the Investment Commission of the Ministry of Economic Affairs (MOEA) Ceiling on investments in Mainland China imposed by the Investment Commission of MOEA Hon Hai Precision Industry Co., Ltd. $ 199,253,171 $ 380,133,454 $ - Note 1: Investment methods are classified into the following three categories: (1) Directly invest in a company in Mainland China. (2) Through investing in Foxconn (FarEast) Limited in the third area, which then invested in the investee in Mainland China. (3) Others. Note 2: Part of the investment income (loss) recognition is based on financial statements from the investee company, which had not been reviewed by independent auditors. Note 3: The Company has remitted US$654,890 from own funds in 2014 to Foxteq Holdings Inc. in the British Virgin Islands to acquire 40% of the shares from Chinadragon Telecom Holding Co., Ltd., allowing the Company to indirectly hold 40% of its reinvestment in Shenzhen Jing Huang Technology Co., Ltd. Note 4: The Company was approved by Investment Commission, MOEA of an investment of US$6,722,352 in Allystar Technology (Shenzhen) Co., Ltd., which has not been invested as of September 30, 2025. I. The following is a list of investments in Mainland China that have been liquidated, divested, or annulled, but the registered investment amounts have not yet been filed to the Investment Commission, MOEA: 1. The Company was approved by Investment Commission, MOEA of an investment of US$3,000,000 in Guangxuhui Technology (Shenzhen) Co., Ltd., which had been liquidated in 2005. Table 8 Page 21
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2. The Company was approved by Investment Commission, MOEA of an investment of US$625,000 in Shanghai Premier Image Trade Co., Ltd., which had been liquidated in April 2009. 3. The Company was approved by Investment Commission, MOEA of an investment of US$684,091 in Dongfeng Antec (Wuhan) Automobile Electric System Co., Ltd. All of the shares had been transferred in 2009. 4. The Company was approved by Investment Commission, MOEA of an investment of US$814,000 in Liuzhou Antec Fangshen Electric System Co., Ltd. All of the shares have been sold out in 2012. 5. The Company was approved by Investment Commission, MOEA of a total investment of US$391,085 in Alibaba (China) Technology Co., Ltd., Alibaba (China) Software Co., Ltd., Alibaba (Shanghai) Technology Co., Ltd., and Beijing Sinya Online Information Technology Co., Ltd., which have been sold out in 2012. 6. The Company was approved by Investment Commission, MOEA of an investment of US$2,500,000 in Hongfuqiang Precision Electronics (Yingkou) Co., Ltd., which had been liquidated in 2012. 7. The Company was approved by Investment Commission, MOEA of an investment of US$12,000,000 in Hong Fujin Precision Industrial (Qinhuangdao) Co., Ltd., which had been liquidated in 2011. 8. The Company was approved by Investment Commission, MOEA of an investment of US$8,000,000 in Foxconn Technology (Qinhuangdao) Co., Ltd., which had been liquidated in 2011. 9. Qunkang Precision Component (Kunshan) Co, Ltd. has been permitted by the Investment Commission, Ministry of Economic Affairs for the investment of US$6,000,000 and completed the registration of business combination with Kangzhun Electronic Technology (Kunshan) Co., Ltd. at the competent authority in 2016. The surviving company is Kangzhun Electronic Technology (Kunshan) Co., Ltd. 10.The Company was approved by Investment Commission, MOEA of an investment of US$18,000,000 in Foshan Fu Hua Ke Precision Electronics Co., Ltd., which had been liquidated in December 2017. On October 22, 2018, MOEA approved the withdrawal of the investment of US$13,500,000. 11.The Company was approved by Investment Commission, MOEA of an investment of US$690,139 in Yantai Jiray Electronic Technology Co., Ltd., which had been liquidated by the competent authority on January 18, 2018. 12.The Company was approved by Investment Commission, MOEA of an investment of US$53,490,425 in Champ Tech Optical (Foshan) Corporation, which have been sold out in 2018. On April 26, 2019, MOEA approved the withdrawal of the investment of US$53,490,425. 13.The Company was approved by Investment Commission, MOEA of an investment of US$20,000 in Jin Ji Trading (Linyi) Co., Ltd., which had been liquidated in 2019. 14.Kangzhun Electronic Technology (Kunshan) Co., Ltd. has been permitted by the Investment Commission, Ministry of Economic Affairs for the investment of US$112,689,109 and completed the registration of business combination with Fuyang Electronical Technology (Changshu) Co., Ltd. at the competent authority in 2019. The surviving company is Kangzhun Electronic Technology (Kunshan) Co., Ltd. 15.The Company was approved by Investment Commission, MOEA of an investment of US$2,126,394 in Jiaxing Radioshack Trading Limited, which had been liquidated in 2019. 16.The Company was approved by Investment Commission, MOEA of an investment of US$7,183,572 in FIH (Chengdu) Communication Technology Co., Ltd., which had been liquidated in 2019. 17.The Company was approved by Investment Commission, MOEA of an investment of US$3,000,000 in Amlink (Shanghai) Ltd., which had been liquidated in 2019. 18.The Company was approved by Investment Commission, MOEA of an investment of US$6,000,000 in Beijing Ainemo Network Technology Limited. All of the shares have been sold out in 2020. 19.The Company was approved by Investment Commission, MOEA of an investment of US$20,000,000 in Fargan Technology Co., Ltd., which had been liquidated in 2020. 20.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$47,158 in Fujian 101 Education Technology Co., Ltd. All of the shares were sold out in 2020. 21.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$1,600,000 in Shenzhen Fuhongjie Technology Services Co., Ltd., which was liquidated in 2020. 22.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$15,000,000 in Ji Zhi Precision Technology (Shenzhen) Co., Ltd., which was liquidated in February 2021. 23.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$50,000,000 in Lianpu Technology (Shenzhen) Co., Ltd., which was liquidated in February 2021. 24.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$10,000,000 in Jin Ji Full Precision Machinery (Huaian) Co., Ltd., which was liquidated in October 2020. 25.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$3,100,239 in UER Technology (Shenzhen) Limited, which was liquidated in March 2021. 26.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$17,000,000 in TianJin Funayuanchuang Technology Co., Ltd., which was liquidated in October 2021. 27.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$7,500,000 in Fu Cheng Ke Precision Electronics (Yantai) Co., Ltd., which was liquidated in October 2019. 28.The Company was approved by Investment Commission, MOEA of an investment of US$700,000 in Fushirui Precision Industry (Jiyuan) Co., Ltd., which was liquidated in April 2021. Table 8 Page 22
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29.The Company was approved by the Investment Commission, M.O.E.A. of an investment of US$4,100,000 in Fushirui Precision Industry (Jincheng) Co., Ltd., which was liquidated in November 2021. 30.Lankao Yude Environmental Material Technology Co., Ltd. has been permitted by the Investment Commission, Ministry of Economic Affairs for the investment of US$45,000,000 and completed the registration of business combination with Lankao Yufu Precision Technology Co., Ltd. at the competent authority in 2021. The surviving company is Lankao YuFu Precision Technology Co., Ltd. 31.The Company was approved by Investment Commission, MOEA of an investment of US$170,000,000 in Nanjing Hongfusharp Precision Electronics Co., Ltd., which was liquidated in August 2022. 32.Hongye Precision Component (Kunshan) Co., Ltd. has been permitted by the Investment Commission, Ministry of Economic Affairs for the investment of US$5,800,000 and completed the registration of business combination with Hongzhun Precision Tooling (Kunshan) Co., Ltd. at the competent authority in 2021. The surviving company is Hongzhun Precision Tooling (Kunshan) Co., Ltd. 33.The Company was approved by Investment Commission, MOEA of an investment of US$1,500,000 in Wuhu Ruichang Electric Systems Co., Ltd. All of the shares were sold out in 2021. 34.The Company was approved by Investment Commission, MOEA of an investment of US$9,995,114 in Foshan Pulida Technology Co., Ltd. All of the shares were sold out in 2022. 35.The Company was approved by Investment Commission, MOEA of an investment of US$75,336,000 in FIH (Nanjing) Intelligent Technology Co., Ltd., which was liquidated in March 2021. 36.The Company was approved by Investment Commission, MOEA of an investment of US$7,000,000 in Allystar Technology (Shenzhen) Co., Ltd., which was liquidated in June 2022. 37.The Company was approved by Investment Commission, MOEA of an investment of US$15,000,000 in Shenzhen Hongzhi Yun Chuang Technology Co., Ltd., which was liquidated in June 2022. 38.The Company was approved by Investment Commission, MOEA of an investment of US$856,750 in Yuan Kang Agrictural Technology Co., Ltd., which was liquidated in June 2022. 39.The Company was approved by Investment Commission, MOEA of an investment of US$1,593,143 in Jin Ji Full Precision Machinery (Qin Huang Dao) Co., Ltd., which was liquidated in June 2022. 40.The Company was approved by Investment Commission, MOEA of an investment of US$20,736,768 in Hongqing Precision Machinery Co., Ltd., which was liquidated in 2023. 41.The Company was approved by Investment Commission, MOEA of an investment of US$8,900,000 in G-TECH Optoelectronics (Shenzhen) Co., Ltd., which was liquidated in March 2023. 42.The Company was approved by Investment Commission, MOEA of an investment of US$9,867,683 in Hongfei Precision Technology (Shenzhen) Co., Ltd., which was liquidated in June 2023. 43.The Company was approved by Investment Commission, MOEA of an investment of US$1,250,000 in Fumeng Electronical Technology (Heze) Co., Ltd. which was liquidated in 2023. 44.Qi Ding Technology Qinhuangdao Co., Ltd. has been permitted by the Investment Commission, MOEA for the investment of US$49,348,000 and completed the registration of business combination with Li Ding Semiconductor Technology (Shenzhen) Co., Ltd. in 2023. The surviving company is Li Ding Semiconductor Technology (Shenzhen) Co., Ltd. 45.Kunshan Nano Environmental Protection Technology Co., Ltd. has been permitted by the Investment Commission, MOEA for the investment of US$14,170 and completed the registration of business combination with Kunshan Nano New Material Technology Co., Ltd. in 2023. The surviving company is renamed Kunshan Nano ESG Technology Co., Ltd. 46.The Company was approved by Investment Commission, MOEA of an investment of US$3,973,964 in Innocom Technology (Chongqing) Co., Ltd., which was liquidated in 2023. 47.The Company was approved by Investment Commission, MOEA of an investment of US$10,000,000 in Dong Guan Hong Song Precision Component Co., Ltd. which was liquidated in 2024. 48.The Company was approved by Investment Commission, MOEA of an investment of US$9,000,000 in Fuhuake Precision Industry (Shenzhen) Co., Ltd., which was liquidated in 2023. 49.The Company was approved by Investment Commission, MOEA of an investment of US$8,011,094 in Antec Automotive Electric System (Kunshan) Co., Ltd., which was liquidated in 2024. 50.The Company was approved by Investment Commission, MOEA of an investment of US$139,950 in Hesheng Qin Electronic Technology (Shenzhen) Co., Ltd., which was liquidated in 2024. 51.The Company was approved by Investment Commission, MOEA of an investment of US$8,00,000 in Fushirui Precision Industry (Zhengzhou) Co., Ltd., which was liquidated in 2024. 52.The Company was approved by Investment Commission, MOEA of an investment of US$1,318,877 in Megvii (Beijing) Technology Co., Ltd. All of the shares were sold out in 2025. II.Pursuant to the newly amended "Review Principles of Investment and Engagement of Technological Cooperation in Mainland China" dated August 29, 2008, since the Company has obtained the certificate of being qualified for operating headquarters, which was issued by the Industrial Development Bureau , MOEA, the ceiling amount of the investment in Mainland China is not applicable to the Company. Table 8 Page 23
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III. The Company invests in the company via investee companies in Mainland China including, Shanghai Joyspeed Global Cargo Co., Ltd., Shanghai Fusheng New Energy Technology Co., Ltd., Shanghai Foxconn Co., Ltd., Shanghai Futaitong International Logistics Co., Ltd., Shanghai Fujingtong Business Factoring Limited, Shanghai Topone Logistics Co., Ltd., Wanghui Trading (Shanghai) Co., Ltd., Shanghai Zhuxuntong Import & Export Co., Ltd., Shanghai Ketai Huajie Investment Co., Ltd., Shanghai Ganxing Logistics Co., Ltd., Shanghai Pengzhan Investment Co., Ltd., Zhongshan InnoCloud Intellectual Property Services Co., Ltd., Polight Technology (Foshan) Co., Ltd., Ur Hongxin Detection Technology (Shenzhen) Co., Ltd., Inner Mongolia Topone Logistics Co., Ltd., Inner Mongolia Guijinyuan Supply Chain Management Co., Ltd., Inner Mongolia Xin Jing Photovoltaic Power Generation Co., Ltd., Inner Mongolia Kaopu Supply Chain Management Co., Ltd., InnoPower Beijing Technology Co., Ltd., Beijing Fuyang New Energy Technology Co., Ltd., Beijing Topone Logistics Co., Ltd., Nanjing Futeng New Energy Automobile Technology Co., Ltd., Nanning Fulian Fugui Precision Industrial Co., Ltd., Nantong ScienBizip Intellectual Property Agency Co., Ltd., MingYang Real Estate Development (Kunshan) Co., Ltd., JiaShan PV Technology Co., Ltd., JiaXin Aifengpai Trading Co., Ltd., Jiaxing Zhixie Trading Co., Ltd., Sichuan Joyspeed Global Cargo Co., Ltd., Jizhun Precision Industry (Huizhou) Co., Ltd., Taiyuan Fuchi Technology Co., Ltd., Taiyuan Jusda Supply Chain Management Co., Ltd., Sound Solutions International Co., Ltd., Fu You Wan De Trading Co., Ltd., Fu Ming Tuo Property Management (Shenzhen) Co., Ltd., Foxconn Innovation Industry Development Group Co., Ltd., Foxconn New Energy Vehicle Industry Development (Henan) Co., Ltd., Foxconn New Energy (Zhengzhou) Co., Ltd., Foxconn Agricultural Technology (Shenzhen) Co., Ltd., FuXiang Private Equity Investment Fund Joint Venture, Foxconn Internet Advanced Technology (Shaoxing) Co., Ltd., Ambit Microsystem (Shanghai) Co., Ltd., Amworld Microsystems (Shanghai) Co., Ltd., Fu Jia Zhichuang (Shenzhen) Technology Co., Ltd., Fulian Fuyi Precision Industry (Dongguan) Co., Ltd., Zhengzhou Fulian Intelligent Workshop Co., Ltd., Fulian Baijiatai (Beijing) Trade Co., Ltd., Fulian Technology (Zhoukou) Co., Ltd., Fulian Technology (Shanxi) Co., Ltd., Fulian Technology (Jincheng) Co., Ltd., Fulian Technology (Wuhan) Co., Ltd., Fulian Technology (Jiyuan) Co., Ltd., Fulian Lankao Technology Co., Ltd., Fulian Technology (Hebi) Co., Ltd., BaiChang Technology Service (Tianjin) Co., Ltd., Fulian Precision Technology (Ganzhou) Co., Ltd., Fulian Precision Electronics (Tianjin) Co., Ltd., Fulian Precision Electronics (Guiyang) Co., Ltd., Fulian Precision Electronics (Zhengzhou) Co., Ltd., Fulian System Integration Electronics (Hangzhou) Co., Ltd., Fulian System Integration Electronics (Haining) Co., Ltd., Fulian Yuzhan Technology (Henan) Co., Ltd., Fulian Yuzhan Precision Technology Co., Ltd., Fulian Yuzhan Technology (Hengyang) Co., Ltd., Fu Lian Yu Kang Medical Technology (Shenzhen) Co., Ltd., Fulian Cloud Computing (TianJin) Co., Ltd., Flow Vision Technology Company, Fujintong Network Technology Services (Shanghai) Co., Ltd., Fuyun Acoustics Technology (Shenzhen) Co., Ltd., Ccloud Electro Optics Technology Co., Ltd., Shandong Chengshang Energy Co., Ltd., Foshan Zhizaogu Chuangxinzhongxin Co., Ltd., Foshan Zhizaogu Industrial Demonstration Base Co., Ltd., Foxconn Data Technology Co., Ltd., Industrial Fulian (Fujian) Digital Technology Co., Ltd., Gong Ye Fu Lian Foshan Zhizaogu Co., Ltd., Foxconn Industrial Internet Hengyang Smart Valley Co., Ltd., Xiamen Fertile Plan International Logistics Co., Ltd., Langfang Fertile Plan Logistics Co., Ltd., Langfang City Fuyang New Energy Technology Co., Ltd., Guangzhou Ur Materials Technology Co., Ltd., Guangzhou Wangliu Logistics Co., Ltd., Guangzhou Jusda Supply Chain Management Co., Ltd., China ASEAN Supply Chain Management Co., Ltd., Guangxi Kairui Supply Chain Management Co., Ltd., Guangxi Dynamic Power Technology Development Co., Ltd., Guangxi Yuchai MRT Logistics Co., Ltd., Guangxi Changxing Tire Sales Co., Ltd., Guangxi Youfu Logistics Co., Ltd., Guangxi Yuchi Warehousing Service Co., Ltd., Guangxi Yuchi Zhilian Technology Co., Ltd., Guangxi KUKE Supply Chain Technology Co., Ltd., iFP Circular Technology (Hainan) Co., Ltd., Chengdu Fulian Zhunren Technology Co., Ltd, Chengdu Yipu Logistics Co., Ltd., Chengdu Zhuxuntong Import & Export Co., Ltd., Kunshan XinYang Real Estate Development Co., Ltd., Triple Win Technology (JinCheng) Co., Ltd., Jinchen Hongren Technology Co., Ltd., Jincheng Hongzhi Nano Optical-Mechanical-Electrical Institute Co., Ltd., Jincheng HongShuo Intelligent Technology Co., Ltd., Hangzhou Jusda Supply Chain Management Limited, Dongying PV Technology Co., Ltd., Wuhan Optics Cloud Technology Co., Ltd., Wuhan Jusda Supply Chain Management Limited, Wuhan Topone Logistics Co., Ltd., Wuhan Zhunxuntong Enterprise Service Co., Ltd., Jiangsu Yuchi Zhilian Logistics Co., Ltd., FIT Voltaira Automotive Components (Shanghai) Co., Ltd., FIT Voltaira Electric (Wuhu) Co., Ltd., Henan Zhongyuan Rongchuang Fund Management Co., Ltd., Henan Zhongyuan Financial Leasing Co., Ltd., Henan Fuchi Technology Co., Ltd., Henan Yupin Real Estate Co., Ltd., Taibangjie Supply Chain Management (Shenzhen) Co., Ltd., Hainan Aifengpai Information Technology Co., Ltd., Huaian Fuyang Soleros Technology Co., Ltd., HuaiAn MingYang Real Estate Development Co., Ltd., Huaian Fulitong Trading Co., Ltd., Shenzhen Fulian Fugui Precision Industry Co., Ltd., Shenzhen Fulian Intelligent Manufacturing Industry Innovation Center Co., Ltd., Shenzhen Fulian Jingjiang Technology Co., Ltd., Shenzhen Qianhai Jusda Supply Chain Management Ltd., Shenzhen Foxconn Advanced Manufacturing Capacity Training University, ShenZhen Fuhongxun Technology Co., Ltd., Shenzhen Fertile Plan International Logistics Co., Ltd., Shenzhen Fu Lian Ling Yun Guang Technology Co., Ltd., Shenzhen Fu Neng New Energy Technology Co., Ltd., ShenZhen Fulianwang Internet Of Things Intelligent Home Furnishing Co., Ltd., Shenzhen Fortune Fintech Co., Ltd., Shenzhen Fuhongjie Technology Service Co., Ltd., Shenzhen Fu Rong Inclusive Finance Co., Ltd., Shenzhen Topone Logistics Co., Ltd., Shenzhen Zhunxuntong Technology Co., Ltd., Shenzhen Yuchai Logistics Co., Ltd., Jin Ji Tiger Investment Holding Co., Ltd., Shenzhen Hongzhaoda Technology Service Co., Ltd., Yantian Jusda Supply Chain Management Co., Ltd., Shenzhen Hyper Power Information Technology Co., Ltd., Shenzhen Information Technology Service Co., Ltd., Shenzhen Intelligent Manufacturing Valley Industrial Internet Innovation Center Co., Ltd., Shenzhen Jingji Precision Machinery Trade Co., Ltd., Shenzhen Dingyuanyuan Technology Service Co., Ltd., Hunan Jusda Supply Chain Management Co., Ltd., Jusda Supply Chain Management (Shanghai) Co., Ltd., Jusda Scm (Huaian) Co., Ltd., Jusda Energy Technology (Shanghai) Co., Ltd., Tuozhan Property Development Co., Ltd., Yantai Ur New Material Technology Co., Ltd., Yantai Futaitong International Logistics Co., Ltd., Yantaishi Fulitong International Trading Co., Ltd., Yantai Hongfu Occupation Training School, GanSu Fuguangyuan Electronic Technology Co., Ltd., Jiangyu Innovation Medical Technology Chengdu Co., Ltd., Infocus Precision Industry (Shenzhen) Co., Ltd., Hengyang Futaihong Precision Industry Co., Ltd., Hengyang Hengzhifu Finance & Accounting Services Co., Ltd., Xian Topone Logistics Co., Ltd., Talentek Microelectronics (Zhongshan) Limited, Talentek Microelectronics (Hefei) Limited, Guizhou FIH Precision Electronics Co., Ltd., Guizhou Fuhuada Precision Electronics Co., Ltd., Zhengzhou Fuyusheng Energy Technology Co., Ltd., Zhengzhou Fuyucheng Agricultural Biotechnology Co., Ltd., Zhengzhou Fulian Hongren Technology Co., Ltd., Zhengzhou Yongyang Detection Service Co., Ltd., Zhengzhou Jusda Logistics Co., Ltd., Zhengzhou Zhunxuntong Technology Co., Ltd., Zhongyuan Micro-credit Co., Ltd., Zhengzhou Airport Economy Zone Fuyu Vocational Training School, Zhengzhou WanmaYun Elec. Technology Co., Ltd., Chongqing Guanzhuo Technology Co., Ltd., Chongqing Fertile Plan Logistics Co., Ltd., Chongqing Zhunxuntong Customs Service Co., Ltd., Chongqing Jingmei Precision Electronics Co., Ltd., Changsha Jusda Supply Chain Management Co., Ltd., Qingdao Shanghe Foxconn Smart Agriculture Technology Company, Qingdao Wangliu Logistics Co., Ltd., Kaopu Information Technology (Beijing) Co., Ltd., Hongzhaoda Integrated Innovative Service (Kunshan) Co., Ltd., Hongfu Innovation (Hangzhou) Co., Ltd., HongFuCheng Technology (Tianjin) Co., Ltd., Honfucheng Precision Electronics (Chengdu) Co., Ltd., Hongfu Management Consulting (Shenzhen) Co., Ltd., Hongfujing Precision electronic (KaiLi) Co., Ltd., Foxway Precision Industry (Hangzhou) Co., Ltd., HongYing Electronics Technology (Kunshan) Co., Ltd., FXNWing New Energy Technology (Shenzhen) Co., Ltd., Foxtron Vehicle Technologies (Hangzhou) Co., Ltd., Hong Chi Consultant (Shenzhen) Co., Ltd., Hong Ding Management Consultants (Shenzhen) Co., Ltd., Penglong Real Estate Development (Jincheng) Co., Ltd.. Except for the investment via the holding companies in Mainland China, other investments shall be approved by Investment Commission of the Ministry of Economic Affairs. Table 8 Page 24
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Hon Hai Precision Industry Co., Ltd. and Subsidiaries Bonds Payable September 30, 2025 Table 9 Expressed in thousands of TWD (Except as otherwise indicated) Fourth debenture issue of 2014 Bank SinoPac Co., Ltd. B o n d E 2014/10/8 12 years Note 1 2.15 $ 200,000 $ - $ - $ 200,000 $ - $ 200,000 None Second debenture issue of 2015 〞 B o n d G 2015/6/24 10 years 〞 1.90 500,000 (500,000) - - - - 〞 Third debenture issue of 2015 〞 B o n d H 2015/9/29 12 years 〞 2.00 300,000 - - 300,000 - 300,000 〞 Fourth debenture issue of 2015 〞 B o n d G 2015/11/30 10 years 〞 1.75 100,000 - - 100,000 - 100,000 〞 B o n d H 2015/11/30 12 years 〞 1.95 200,000 - - 200,000 - 200,000 〞 First debenture issue of 2016 〞 B o n d G 2016/6/7 10 years 〞 1.20 1,800,000 - - 1,800,000 - 1,800,000 〞 First debenture issue of 2017 〞 B o n d E 2017/5/17 10 years 〞 1.53 400,000 - - 400,000 - 400,000 〞 Second debenture issue of 2017 〞 B o n d G 2017/8/8 10 years 〞 1.52 700,000 - - 700,000 - 700,000 〞 Third debenture issue of 2017 〞 B o n d D 2017/11/16 10 years 〞 1.40 1,000,000 - - 1,000,000 - 1,000,000 〞 First debenture issue of 2018 〞 B o n d D 2018/5/9 7 years 〞 1.05 3,200,000 (3,200,000) - - - - 〞 B o n d E 2018/5/9 10 years 〞 1.35 1,500,000 - - 1,500,000 - 1,500,000 〞 Second debenture issue of 2018 〞 B o n d E 2018/7/27 7 years 〞 1.00 2,300,000 (2,300,000) - - - - 〞 B o n d F 2018/7/27 10 years 〞 1.30 1,400,000 - - 1,400,000 - 1,400,000 〞 Date of interest payment Interest rate (%) Amount Name of Security Trustee Issued on Maturity Issued Amount Repaid Amount Converted Amount Balance as at September 30, 2025 (Note 4) Amortisation for the period Book value Status of guarantee Footnote Table 9 Page 1
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First debenture issue of 2019 Bank SinoPac Co., Ltd. B o n d C 2019/10/22 6 years Note 1 0.86 $ 500,000 $ - $ - $ 500,000 $ - $ 500,000 None B o n d D 2019/10/22 7 years 〞 0.90 2,500,000 - - 2,500,000 - 2,500,000 〞 B o n d E 2019/10/22 10 years 〞 1.10 950,000 - - 950,000 - 950,000 〞 Second debenture issue of 2019 〞 B o n d A 2020/1/9 5 years 〞 0.81 1,700,000 (1,700,000) - - - - 〞 B o n d B 2020/1/9 6 years 〞 0.85 500,000 - - 500,000 - 500,000 〞 B o n d C 2020/1/9 7 years 〞 0.92 2,350,000 - - 2,350,000 - 2,350,000 〞 B o n d D 2020/1/9 10 years 〞 1.12 1,650,000 - - 1,650,000 - 1,650,000 〞 First debenture issue of 2020 〞 B o n d A 2020/5/14 5 years 〞 0.80 1,900,000 (1,900,000) - - - - 〞 B o n d B 2020/5/14 7 years 〞 0.90 4,100,000 - - 4,100,000 - 4,100,000 〞 B o n d C 2020/5/14 10 years 〞 1.00 600,000 - - 600,000 - 600,000 〞 Second debenture issue of 2020 〞 B o n d A 2020/9/9 5 years 〞 0.69 2,850,000 (2,850,000) - - - - 〞 B o n d B 2020/9/9 7 years 〞 0.79 3,700,000 - - 3,700,000 - 3,700,000 〞 B o n d C 2020/9/9 10 years 〞 0.90 1,400,000 - - 1,400,000 - 1,400,000 〞 B o n d D 2020/9/9 12 years 〞 1.00 300,000 - - 300,000 - 300,000 〞 Third debenture issue of 2020 〞 B o n d A 2020/12/28 5 years 〞 0.53 1,800,000 - - 1,800,000 - 1,800,000 〞 B o n d B 2020/12/28 7 years 〞 0.63 6,600,000 - - 6,600,000 - 6,600,000 〞 B o n d C 2020/12/28 10 years 〞 0.68 3,400,000 - - 3,400,000 - 3,400,000 〞 B o n d D 2020/12/28 15 years 〞 0.90 200,000 - - 200,000 - 200,000 〞 First debenture issue of 2021 〞 B o n d B 2021/5/14 5 years 〞 0.54 2,100,000 - - 2,100,000 - 2,100,000 〞 B o n d C 2021/5/14 7 years 〞 0.63 5,700,000 - - 5,700,000 - 5,700,000 〞 B o n d D 2021/5/14 10 years 〞 0.73 2,200,000 - - 2,200,000 - 2,200,000 〞 B o n d E 2021/5/14 15 years 〞 0.95 700,000 - - 700,000 - 700,000 〞 Second debenture issue of 2021 〞 B o n d A 2021/9/30 5 years 〞 0.51 2,550,000 - - 2,550,000 - 2,550,000 〞 B o n d B 2021/9/30 7 years 〞 0.62 10,300,000 - - 10,300,000 - 10,300,000 〞 B o n d C 2021/9/30 10 years 〞 0.70 2,400,000 - - 2,400,000 - 2,400,000 〞 B o n d D 2021/9/30 15 years 〞 0.84 200,000 - - 200,000 - 200,000 〞 Date of interest payment Interest rate (%) Amount Name of Security Trustee Issued on Maturity Issued Amount Repaid Amount Converted Amount Balance as at September 30, 2025 (Note 4) Amortisation for the period Book value Status of guarantee Footnote Table 9 Page 2
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Third debenture issue of 2021 Bank SinoPac Co., Ltd. B o n d B 2021/12/8 5 years Note 1 0.63 $ 5,500,000 $ - $ - $ 5,500,000 $ - $ 5,500,000 None B o n d C 2021/12/8 7 years 〞 0.72 4,000,000 - - 4,000,000 - 4,000,000 〞 B o n d D 2021/12/8 10 years 〞 0.82 1,650,000 - - 1,650,000 - 1,650,000 〞 First debenture issue of 2022 〞 B o n d A 2022/5/6 3 years 〞 1.05 200,000 (200,000) - - - - 〞 B o n d B 2022/5/6 5 years 〞 1.15 3,500,000 - - 3,500,000 - 3,500,000 〞 B o n d C 2022/5/6 7 years 〞 1.20 800,000 - - 800,000 - 800,000 〞 Second debenture issue of 2022 〞 B o n d A 2022/8/18 3 years 〞 1.60 3,200,000 (3,200,000) - - - - 〞 B o n d B 2022/8/18 5 years 〞 1.67 5,400,000 - - 5,400,000 - 5,400,000 〞 B o n d C 2022/8/18 7 years 〞 1.70 1,300,000 - - 1,300,000 - 1,300,000 〞 B o n d D 2022/8/18 10 years 〞 1.85 700,000 - - 700,000 - 700,000 〞 Third debenture issue of 2022 〞 B o n d A 2022/10/21 3 years 〞 1.65 1,200,000 - - 1,200,000 - 1,200,000 〞 B o n d B 2022/10/21 5 years 〞 1.75 6,700,000 - - 6,700,000 - 6,700,000 〞 B o n d C 2022/10/21 7 years 〞 1.80 300,000 - - 300,000 - 300,000 〞 B o n d D 2022/10/21 10 years 〞 1.95 300,000 - - 300,000 - 300,000 〞 First debenture issue of 2023 〞 B o n d A 2023/4/20 3 years 〞 1.50 1,300,000 - - 1,300,000 - 1,300,000 〞 B o n d B 2023/4/20 5 years 〞 1.62 12,600,000 - - 12,600,000 - 12,600,000 〞 B o n d C 2023/4/20 7 years 〞 1.68 4,500,000 - - 4,500,000 - 4,500,000 〞 B o n d D 2023/4/20 10 years 〞 1.85 2,900,000 - - 2,900,000 - 2,900,000 〞 Second debenture issue of 2023 〞 B o n d A 2023/7/5 3 years 〞 1.52 800,000 - - 800,000 - 800,000 〞 B o n d B 2023/7/5 5 years 〞 1.62 6,200,000 - - 6,200,000 - 6,200,000 〞 B o n d C 2023/7/5 7 years 〞 1.68 2,000,000 - - 2,000,000 - 2,000,000 〞 B o n d D 2023/7/5 10 years 〞 1.83 3,350,000 - - 3,350,000 - 3,350,000 〞 Date of interest payment Interest rate (%) Amount Name of Security Trustee Issued on Maturity Issued Amount Repaid Amount Converted Amount Balance as at September 30, 2025 (Note 4) Amortisation for the period Book value Status of guarantee Footnote Table 9 Page 3
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Third debenture issue of 2023 Bank SinoPac Co., Ltd. B o n d A 2023/9/14 3 years Note 1 1.53 $ 700,000 $ - $ - $ 700,000 $ - $ 700,000 None B o n d B 2023/9/14 5 years 〞 1.65 6,300,000 - - 6,300,000 - 6,300,000 〞 B o n d C 2023/9/14 7 years 〞 1.70 1,900,000 - - 1,900,000 - 1,900,000 〞 B o n d D 2023/9/14 10 years 〞 1.81 6,300,000 - - 6,300,000 - 6,300,000 〞 Fourth debenture issue of 2023 〞 B o n d A 2023/11/22 5 years Note 3 1.72 1,400,000 - - 1,400,000 - 1,400,000 〞 B o n d B 2023/11/22 7 years 〞 1.74 900,000 - - 900,000 - 900,000 〞 First debenture issue of 2024 〞 B o n d A 2024/1/11 3 years Note 1 1.68 900,000 - - 900,000 - 900,000 〞 B o n d B 2024/1/11 5 years 〞 1.80 9,300,000 - - 9,300,000 - 9,300,000 〞 B o n d C 2024/1/11 10 years 〞 1.90 1,200,000 - - 1,200,000 - 1,200,000 〞 Second debenture issue of 2024 〞 B o n d A 2024/4/25 3 years 〞 1.70 1,150,000 - - 1,150,000 - 1,150,000 〞 B o n d B 2024/4/25 5 years 〞 1.80 4,950,000 - - 4,950,000 - 4,950,000 〞 B o n d C 2024/4/25 7 years 〞 1.84 300,000 - - 300,000 - 300,000 〞 B o n d D 2024/4/25 10 years 〞 1.90 1,600,000 - - 1,600,000 - 1,600,000 〞 Third debenture issue of 2024 〞 B o n d A 2024/10/16 5 years 〞 1.96 7,800,000 - - 7,800,000 - 7,800,000 〞 B o n d B 2024/10/16 7 years 〞 2.00 950,000 - - 950,000 - 950,000 〞 B o n d C 2024/10/16 10 years 〞 2.05 3,550,000 - - 3,550,000 - 3,550,000 〞 First debenture issue of 2025 〞 B o n d A 2025/1/14 5 years 〞 1.98 6,700,000 - - 6,700,000 - 6,700,000 〞 B o n d B 2025/1/14 7 years 〞 2.00 1,300,000 - - 1,300,000 - 1,300,000 〞 B o n d C 2025/1/14 10 years 〞 2.05 1,200,000 - - 1,200,000 - 1,200,000 〞 Second debenture issue of 2025 〞 B o n d A 2025/5/9 3 years 〞 1.95 300,000 - - 300,000 - 300,000 〞 B o n d B 2025/5/9 5 years 〞 2.00 5,700,000 - - 5,700,000 - 5,700,000 〞 B o n d C 2025/5/9 10 years 〞 2.15 2,350,000 - - 2,350,000 - 2,350,000 〞 Date of interest payment Interest rate (%) Amount Name of Security Trustee Issued on Maturity Issued Amount Repaid Amount Converted Amount Balance as at September 30, 2025 (Note 4) Amortisation for the period Book value Status of guarantee Footnote Table 9 Page 4
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Third debenture issue of 2025 Bank SinoPac Co., Ltd. B o n d A 2025/8/18 3 years Note 1 1.85 $ 3,500,000 $ - $ - $ 3,500,000 $ - $ 3,500,000 None B o n d B 2025/8/18 5 years 〞 1.88 6,000,000 - - 6,000,000 - 6,000,000 〞 B o n d C 2025/8/18 7 years 〞 1.93 100,000 - - 100,000 - 100,000 〞 B o n d D 2025/8/18 10 years 〞 1.99 1,800,000 - - 1,800,000 - 1,800,000 〞 Issued Foreign unsecured corporate bonds in the amount of USD - 2016/9/23 10 years Note 2 3.00 USD 400,000 thousand - - USD 400,000 thousand - USD 400,000 thousand 〞 Issued Foreign unsecured corporate bonds in the amount of USD - 2019/3/12 10 years 〞 4.25 USD 300,000 thousand - - USD 300,000 thousand - USD 300,000 thousand 〞 Issued Foreign unsecured corporate bonds in the amount of USD - 2020/10/28 5 years 〞 1.63 USD 800,000 thousand - - USD 800,000 thousand - USD 800,000 thousand 〞 Issued Foreign unsecured corporate bonds in the amount of USD - 2020/10/28 10 years 〞 2.50 USD 600,000 thousand - - USD 600,000 thousand - USD 600,000 thousand 〞 Issued Foreign unsecured corporate bonds in the amount of USD - 2021/8/25 7 years 〞 1.88 USD 110,000 thousand - - USD 110,000 thousand - USD 110,000 thousand 〞 First convertible debenture issue of 2021 - 2021/8/5 5 years 〞 0.00 19,584,600 - (4,050,378) 15,132,738 - 15,132,738 〞 First convertible debenture issue of 2024 - 2024/10/24 5 years 〞 0.00 22,530,200 - - 22,530,200 (3,214,245) 19,315,955 〞 Second convertible debenture issue of 2025 Bank SinoPac Co., Ltd. 2025/2/27 3 years Note 5 0.00 2,500,000 - - 2,500,000 (145,586) 2,354,414 〞 Date of interest payment Interest rate (%) Amount Name of Security Trustee Issued on Maturity Issued Amount Repaid Amount Converted Amount Balance as at September 30, 2025 (Note 4) Amortisation for the period Book value Status of guarantee Footnote Note 1:Principal is due at maturity. Interest is paid annually at simple interest rate. Note 2:Principal is due at maturity. Interest is paid semi-annually at simple interest rate. Note 3:The Company’s bonds are Sustainability-Linked Bonds (SLB) with coupon rates linked to the sustainability performance targets set by the Company. If none of the trigger event occurs, the fixed interest rate will be 1.72% per annum for Bond A and 1.74% per annum for Bond B. If a trigger event occurs, the fixed interest rate of the bonds will be adjusted. Information about Sustainability-Linked Bonds will be posted in the “Market Observation Post System” at the website of the Taiwan Stock Exchange. Note 4:It is initially recognised at fair value less transaction costs. Note 5:In accordance with the terms of convertible bonds, the coupon rate was 0%, thus, no repayment date of interest needs to be set. Table 9 Page 5