Regulatory Compliance and Waste Disposal In accordance with the Waste Disposal Act (Taiwan), GMTC entrusts all manufacturing waste to qualified waste disposal companies approved by the competent environmental authority. Formal contracts are signed with each waste management contractor, and contractual obligations are fulfilled by both parties.

Following a supplier evaluation process, GMTC has engaged a total of 23 certified waste transportation service providers.

In 2024, the total amount of industrial waste generated by GMTC reached approximately 45,638 metric tons, of which: 96% was non-hazardous waste, 4% was hazardous waste. The primary treatment method involves reuse for secondary processing, thereby promoting resource recovery and minimizing environmental impact.

Waste Recycling Initiatives GMTC has developed internal Resource Recycling Procedures and established Recycling Centers across its facilities and offices to enforce proper waste sorting and promote environmental awareness among employees. Reusable supplier packaging materials, such as iron drums and space bags, are reused internally when in good condition and are properly disposed of once deemed unsuitable for reuse.

In 2024, the Company intensified the recycling of hazardous steel making dust, achieving a recycling rate of 21.22%, significantly reducing landfill disposal. Further improvements to

this recycling channel are planned for 2025.

Overall Waste Recycling Rate: 94% (↑ 0.44% YoY), Waste Intensity: 0.54 (↓ 4% YoY, from 0.59 in 2023), Waste intensity is calculated as metric tons of waste per metric ton of product

output.

These results reflect GMTC's ongoing efforts to implement circular economy principles and reduce the environmental footprint of its operations.

Emission Sources and Regulatory Compliance

In accordance with the Ministry of Environment (MOENV)regulations, GMTC regularly monitors and reports air pollutant emissions to ensure compliance with environmental laws and protect surrounding ecosystems and communities.

Major air pollutants generated during GMTC's production processes include:

• Particulate matter (PM)

• Sulfur oxides (SOx)

• Nitrogen oxides (NOx)

• Volatile organic compounds (VOCs)

Emissions are permitted only after meeting the standardsset forth in the "Stationary

Pollution Source Air Pollutant Emissions Standards"announced by MOENV.

Testing and Monitoring Procedures

To ensure compliance, GMTC appoints environmental testing organizations accredited by the Ministry of Environment, which regularly conduct exhaust gas sampling and analysis. These inspections are performed in accordance with the "Regulations for Regular Self-Monitoring or Commissioned Testing and Reporting of Stationary Pollution Sources"(固定污染源定期自行或委託監測及申報管理辦法), and all data is submitted to the competent authority as required.

Each facility maintains its air pollution control equipment, including:

• Routine filter bag cleaning and replacementin accordance with permit requirements

• Annual inspection and maintenanceof all sampling infrastructure

In 2024, all exhaust emissions from GMTC plants were in full compliance with the national air pollutant standards.

Over the past three years, GMTC has phased out fuel oil and progressively replaced it with natural gas—a cleaner combustion source. As a result, the intensity of sulfur oxide (SOx) emissions has declined year-over-year, significantly reducing the air pollution burden. This energy transition aligns with the Company's broader goals for clean energy adoption and air

quality improvement.

The Liuying Plant is located in Liuying Science and Technology Industrial Park and Environmental Protection Technology Park. As there is no EAF steel making processes among the production processes in the area as promised by Liuying industrial park's EIA, Liuying Plant has conducted its own EIA for this reason. In addition to complying with the amount of pollutants emitted by its own environmental assessment, Liuying Plant is also subject to the cap of pollutants imposed by Liuying Industrial Park. For 2024, it met the commitments in the environmental impact assessment.