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Editing Principles of the Report

This report has been prepared in accordance with the GRI Standards (2021), incorporating the SASB Standards relevant to the chemical industry, and referencing the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and the United Nations Sustainable Development Goals (SDGs). Financial figures are disclosed in New Taiwan Dollars (NT$) and are consistent with the Company's audited consolidated financial statements.

Reporting Period and Scope

This report covers the period from January 1, 2025 to December 31, 2025. The previous report was published in August 2025, and the next report is expected to be published in August 2027. Unless otherwise specified, the scope of disclosure covers Nan Pao Resins Chemical Group's headquarters and major production sites in Taiwan and overseas.

Covers the consolidated financial and operational performance of Nan Pao Resins Chemical Group and its subsidiaries, including operations in Taiwan, China (Foshan, Dongguan, Kunshan, Changshu), Vietnam, Thailand, and Indonesia.

Environmental data covers Nan Pao's major manufacturing sites in Taiwan and overseas, representing approximately73.66% of the Group's consolidated revenue.

Nan Pao Operating & R&D Headquarters

Social data covers employees and operating sites of Nan Pao Resins Chemical Group across Taiwan and overseas, including occupational health and safety, talent development, and community engagement indicators.

External Assurance

This report has been independently verified by Ernst & Young, providing limited assurance in accordance with Assurance Standard No. 3000, "Assurance Engagements Other Than Audits or Reviews of Historical Financial Information," issued by the Accounting Research and Development Foundation, R.O.C.