ESG

Nextron believes in sharing and aims to create a people-centric environment. We ensure that our compensation and benefits meet Iocal legal requirements and follow the principle of equal pay for equal work, regardless of race, ethnicity, social background, social class, lineage, religion, physical disabilities, gender, sexual orientation, family responsibilities, marital status, union membership, political views, orage.

All employees undergo annual performance evaluations, which influence rewards, employment decisions, promotions, and personnel management.

Nextron's Articles of Incorporation allocate 5% to 15% of profits as dividends to share the company's achievements with employees. We have recently rewarded exceptional performers with employee stock option certificates.

At the headquarters of Nextron Taiwan, apart from the statutory holidays stipulated by the Labor Standards Act, we also offer extra vacation and flexible work policies that surpass the legal regulations.

Within the framework of compliance with legal requirements, we have already implemented flexible working hours for non- production line employees in Taiwan, encouraging them to adjust their work schedules based on personal and job- related needs. In addition, "Nextron Day" has been designated as a compensatory day for government- announced holidays, allowing employees to have a day off without needing to report to work, thereby promoting work- life balance.

There is a staff welfare committee that organizes various employee welfare activities and arranges for all employees to participate in Labor Insurance and National Health Insurance.

Each factory regularly arranges employee health checkups every year and opens the doors for family members to participate in the checkups. At the same time, we have set up a shareholding trust for employees in Taiwan and provide monthly incentive payments to employees who participate in the plan, so that we can build a secure and prosperous retirement life together with them.