Realization of Management Integrity

•The Company enacts stricter preventative measures from business operations involving untrustful risks including “Rules for Management Integrity,” “Guidelines of Ethical Behaviors,” “Procedures for Handling Internal Material Information” and “Rules for Handling Reports of Illegal and Unethical or Untrustful Behavior Cases” and encourages internal and external personnel to report untrustful or inappropriate behaviors to realize management integrity. •“Rules for Management Integrity” enacted by the Company prohibits the following parties to demonstrate untrustful behaviors including directors, managers, employees, or those with concrete control power in the Company to directly or indirectly provide, promise, request, or receive any inappropriate interest or involve in untrustful behaviors that damages integrity or engage in illegal or untrustful obligations to obtain or maintain interest during the business operation process. The said interest refers to any valuable things such as money, gifts, commissions, positions, services, discounts and rebates in any format or name. •“Work Rules” of the Company request employees not to use their positions or receive inappropriate gifts, rewards, invitations, or donations in any names from any third party. Through the establishment of principles and systems, untrustful behaviors can be prevented to reduce relevant risks. •To ensure realization of management integrity, in addition to periodical audits of complinance of laws and regulations and internal systems conducted by the Audit Office, there have been channels for contacts with internal and external stakeholders and responses are given in a timely manner to improve drawbacks of operations, ensure service quality, and facilitate good interaction between the Company and stakeholders.

Operational Procedures for Handling Internal Material Information

The Company has enacted Operational Procedures for Handling Internal Material Information and the Company conducts educational promotion of “Operational Procedures for Handling Internal Material Information” and relevant laws and regulations. Educational Promotion is timely provided within two (2) months after newly appointed directors, managers, and employees start their work in the Company. For the current fiscal year, promotional education about common violations to the Security Exchange Act was given to new directors, independent directors, and managers on November 7, 2022. Additionally, the Company according to the letter order given by the FSC on January 13, 2022 approved the amended Guidelines for Corporate Governance Practices and on October 27, 2022 approved the amended “Operational Procedures for Handling Internal Material Information” that prohibit directors, managers, and employees from buying and selling securities with undisclosed information. The said prohibition includes trading of securities listed by the Company or others with equity nature held by directors (including but not limited) during the closing time, within 30 days before the publication of annual financial statements and within 15 days before the publication of quarterly financial statements. The amended procedures are placed on the official website as the reference of our colleagues to prevent from violation and occurrence of insider trading. The Company schedules the publication dates of quarterly and yearly financial statements in the beginning of each year and on January 17, 2023, April 7, 2023, July 7, 2023, and October 3, 2023 informed the relevant insiders (including but not limited to directors) by emails that on each publication date of financial statements and from and to date of closing time, trading of securities held by the said parties and issued by the Company shall be prohibited as a prevention measure.

Management Plan, Execution, and Objectives of Intellectual Properties

•To enhance research and development (R&D) outcomes that obtain with efforts, the Company integrates operating objectives and intellectual properties (IP) strategies of R&D resources to establish a set of operating models to create values of the Company with IP that can protect freedom of operations of the Company, strengthen competitive advantages of the Company, and help the Company to generate profits. •In terms of IP, a set of control and operating procedures have been established and please see ISO documents B08-014. Patent Management The Company currently establishes Operating Procedures for Internal Audits and to encourage our colleagues to file patent applications. Applicants receiving formal approval are given patent application grants and those who successfully acquire patents are given patent grants. For cases proved with significant efficacy, relevant grants will be flexibly allocated according to Work Rules as the encouragement. At present, the Company entrusts external trademark and patent firm to apply patents. 2. Trade Secret Management (1) Employees are obligated to keep businesses and business secrets of the Company managed by them confidential. The said request is clearly set up in work rules and employment contracts. (2) Those who are on the jobs or left the jobs shall not disclose any trade secret and the Company reserves the right to file legal compensations. (3) The Company enacts the non-disclosure agreement (NDA) to regulate obligations of the recipients to keep trade secret confidential.

Information Safety Management

Execution Items of Gloria Material Technology Corp. in 2023: 1. Establishment of a dedicated information security manager and information security personnel and complete the submission to the competent authority (July) 2. Establish an information security working group (9 members in total) to be responsible for information security related matters (September) 3. Perform a vulnerability scan (September-November) 4. Obtain ISO27001: 2022 certification (December) 5. Join the TWCERT Information Security Alliance (December)