Sustainability Report 2025INTUMIT INC. · TPEx 7547

2025 was a milestone year for INTUMIT. The Company was officially listed on the Taipei Exchange (TPEx) on 29 July 2025 and, riding the wave of generative artificial intelligence, made its GenAI Admin Portal generative AI application management platform the core of its offering, helping more than 700 enterprise customers advance intelligent and digital sustainable transformation. Consolidated revenue for the year reached NT$352 million, an increase of 5.7% over the prior year; net income after tax was NT$81.7 million, earnings per share were NT$2.65 and the gross margin rose to 54.45%, with operating performance and profitability improving in tandem.

As an independent software vendor (ISV), we understand that a company's long-term value derives not only from financial performance but also from an overall commitment to the environment (E), society (S) and corporate governance (G). The Company operates in the digital cloud services industry, and the environmental impact of our operations arises mainly from electricity used in our offices. In 2025 we completed a greenhouse gas inventory using the consolidated financial reporting boundary and, taking 2025 as the base year, we have committed to reducing emissions by 1% per year against the base year from 2026 onwards, with the target of a 10% reduction against the base year by 2030, in line with the government's 2050 net-zero pathway. We also actively promote Green AI: by optimizing model inference efficiency and software architecture, we reduce the energy consumption of AI computing, making sustainability part of our core technology.

On the social dimension, talent is the most important asset in the software industry. We continued to enhance our compensation and benefit systems, implemented a hybrid work model and strengthened AI and information security competency training; no occupational injuries occurred in FY2025. On the governance dimension, the Company established the Nomination, Risk Management and Sustainability Committee in November 2025, chaired by an independent director, formally bringing sustainability and climate issues under board-level oversight. We also passed the recertification audit for the ISO 27001:2022 revision of our information security management system, recording zero information security and personal data breach incidents for the year and safeguarding the trust of our customers and stakeholders.

We believe that AI is not only a tool for improving enterprise productivity but also a force for advancing social sustainability. In 2025 the Company obtained an invention patent for a "responsible artificial intelligence (Responsible AI) management method based on knowledge management", embedding responsible AI governance into product design and helping customers adopt generative AI in a safer and more trustworthy manner. Looking ahead, INTUMIT will continue to apply its core conversational AI and generative AI technologies to help customers reduce operational energy consumption and improve decision-making efficiency, integrating sustainability into product development and corporate operations and creating long-term shared value together with all stakeholders.

Chairman　Shao-Lun Li

Vice Chairman and President　Jen-Diann Chiou

Chairman　Shao-Lun Li　／　Vice Chairman and President　Jen-Diann Chiou

INTUMIT INC. was founded in 1999 and is headquartered in Xindian District, New Taipei City. The Company is an independent software vendor (ISV) that has specialized in enterprise conversational AI and generative AI applications for more than 25 years. Building on core technologies in natural language processing (NLP), retrieval-augmented generation (RAG) and multi-agent collaboration and orchestration, and integrating large language models such as Microsoft Azure OpenAI, Anthropic Claude and Google Gemini, the Company helps enterprises deploy trustworthy AI applications. INTUMIT was officially listed on the Taipei Exchange on 29 July 2025 (stock code 7547).

Principal products and services (FY2025 revenue mix)

The Company has served more than 700 customers to date. More than 80% of Taiwan's domestic banks use INTUMIT's knowledge management or conversational AI services, giving the Company the leading market position in this field; flagship customers include state-owned and private financial institutions, Taipei Metro, Regent Taipei, EVA Air, the Tzu Chi Foundation and Aflac Japan. Recurring revenue (subscriptions and maintenance licences) accounts for 29% of revenue, and in 2024 the Company was named Microsoft Best Partner of the Year.

Affiliated enterprises (all 100% owned)

Development milestones

Key awards and certifications

The Company has received more than 20 industry honours and certifications to date. Recent key recognitions include Microsoft Taiwan Partner of the Year (2024), Microsoft Top Valuable ISV Partner, Gartner Cool Vendor, Gartner Top AI Startup, LINE Clova officially certified technology partner, membership of the NVIDIA Connect Program, and ISO 27001 information security management system certification.

This Report has been prepared with reference to the GRI Universal Standards 2021 issued by the Global Reporting Initiative (GRI) and in the spirit of the Financial Supervisory Commission's Regulations Governing the Preparation and Filing of Sustainability Reports by TWSE/TPEx Listed Companies. It compiles the ESG information disclosure indicators already filed by the Company through the Sustainability Report Generation Function of the ESG Digital Platform of the Taiwan Stock Exchange Corporate Governance Center. As the Company belongs to the information software services industry, for which GRI has not yet issued a corresponding sector standard, this Report is prepared "with reference to" the GRI Standards.

The information in this Report covers the period from 1 January 2025 to 31 December 2025 (FY2025); certain management mechanisms and policies extend to the publication date in 2026. The Report is published annually, and this is INTUMIT's first sustainability report.

The disclosure scope of this Report is primarily INTUMIT INC. (the parent company); the greenhouse gas inventory and financial information cover the parent company and its subsidiaries within the consolidated financial reporting boundary. There were no significant changes in the organization or the supply chain during the reporting period.

As this is the first edition of the Report, there are no restatements of information from prior periods. Neither the greenhouse gas inventory for this period nor this Report has obtained third-party external assurance. The Company plans to progressively introduce external verification of the parent company's greenhouse gas inventory from 2027 and of its subsidiaries' inventories from 2028, and to plan for external assurance of the Report in line with its operating scale.

This Report was compiled by the Company's Sustainability Development Team and was reviewed and approved on 6 August 2026 by the 1st meeting of the 2nd Nomination, Risk Management and Sustainability Committee and by the 3rd meeting of the 13th Board of Directors. Contact: INTUMIT Sustainability Development Team; Address: 20F, No. 86, Sec. 1, Beixin Rd., Xindian Dist., New Taipei City, Taiwan; Tel: +886-2-2912-2100; Corporate website: https://www.intumit.tw; Sustainability Hub: https://www.intumit.com/esg/.

The Company's core sustainability philosophy is to drive enterprise digital and sustainable transformation with conversational AI and generative AI, integrating sustainability thinking into product development, customer service and corporate operations. We believe that, as an enabler of enterprise AI applications, INTUMIT's sustainability value lies not only in the low-carbon and ethical conduct of its own operations but also in helping a broad base of customers improve digital efficiency, reduce manpower and paper consumption and expand digital inclusion. Our strategic pillars across the three dimensions are as follows:

The Company has established the Sustainable Development Best Practice Principles, the Environmental Protection Policy, the Human Rights Policy and the Supplier Management Procedures, and discloses them publicly in the Sustainability Hub of its corporate website (https://www.intumit.com/esg/), implementing its sustainability commitments through the three pillars of environmental sustainability and coexistence, shared social prosperity, and sustainable corporate operations.

Alignment with the United Nations Sustainable Development Goals (SDGs)

The Company has reviewed the social and environmental impacts of its operations and products and aligns them with the following United Nations Sustainable Development Goals:

On 7 November 2025 the Company established the Nomination, Risk Management and Sustainability Committee under the Board of Directors, composed of three independent directors and chaired by the convener of the Audit Committee, as the highest governance body for the Company's sustainable development. The Committee is responsible for formulating, promoting and strengthening action plans and capital expenditure for the Company's material sustainability policies (including climate-related issues), for reviewing, tracking and revising the implementation and effectiveness of sustainable development, and for proposing the Company's sustainability strategy to the Board. The Corporate Governance Officer serves as the ESG project manager, regularly convening senior managers of all units to identify material sustainability and climate risks and opportunities, and a cross-departmental Sustainability Development Team has been established to coordinate data compilation, cross-departmental communication and implementation.

Sustainability organization and division of responsibilities

The Company's Sustainability Development Team is coordinated by the Corporate Governance Officer and organized into working groups for the environmental (E), social (S) and governance (G) dimensions, while the Internal Audit Office verifies the effectiveness of internal controls over sustainability information disclosure:

As of 31 December 2025 the Company's Board of Directors comprised nine directors (including three independent directors, or 33.3%), with diverse professional backgrounds spanning finance, technology R&D, brand and channel management, human resources and the information technology industry; there was one female director (Hsin-Chi Sung, independent director), representing 11.11%. Yuan-Li Wang, the former juristic-person director representative, was replaced by Hsi-Tsun Chien as the representative of Vialink Technology on 3 January 2025. The Board diversity policy is set out in the Corporate Governance Best Practice Principles, and the Company has met its management objectives that independent directors serve no more than three consecutive terms, that at least one independent director has a finance or business management background, and that directors of a single gender do not exceed a defined proportion.

Under the Procedures for Election of Directors, the Company elects directors through a candidate nomination system and cumulative voting, with independent and non-independent directors nominated separately and their elected seats calculated separately. In accordance with the Corporate Governance Best Practice Principles, the Company has established a Board diversity policy covering two dimensions: basic conditions and values (gender, age, nationality and culture) and professional knowledge and skills (law, accounting, industry, finance, marketing and technology), so that the Board as a whole possesses the core competencies of operational judgement, accounting and financial analysis, business management, crisis management, industry knowledge, an international market perspective, leadership and decision-making. To safeguard independence, directors who are spouses or relatives within the second degree of kinship may not exceed half of the seats.

Board diversity and competency matrix

During FY2025 the Board (12th term) held seven meetings, with an average attendance rate of 87.30% for all directors. Individual attendance is shown below:

The Company has established an Audit Committee and a Remuneration Committee, and on 7 November 2025 the Board resolved to establish the Nomination, Risk Management and Sustainability Committee; all are composed of independent directors. The operation of each committee during the reporting period (FY2025, 12th term) is shown below:

All nine directors completed continuing education during FY2025 and obtained certificates of training hours. Courses covered sustainability-related topics such as enterprise AI applications (the Enterprise AI Brain: navigation and mapping for the AI era), TCFD/TNFD and biodiversity-related nature-related financial disclosures, personal data protection and information security practice, and the ethical corporate management code and insider trading prevention practice. Measured against the benchmark of at least six hours of training per year recommended in the Directions for the Implementation of Continuing Education for Directors and Supervisors of TWSE/TPEx Listed Companies, the compliance rate was 22.22%. The Company plans to strengthen the arrangement and tracking of director training hours from FY2027, with the goal of progressively bringing all directors up to the six-hour annual benchmark, and to manage director training within the training tracking mechanism reported by the Corporate Governance Officer each January; the Company will continue to encourage directors to strengthen their sustainability and climate-related competencies. The Company has adopted Board Performance Evaluation Procedures, and the overall and individual performance evaluations of the Board and its functional committees for FY2025 were completed and reported to the Board in 2026.

Under the Board Performance Evaluation Procedures, the Company conducts a performance evaluation at least once a year, completed before the end of the first quarter of the following year, covering three levels: the Board as a whole, individual directors and the functional committees; an external professional institution or team of experts may be engaged every three years. The evaluation dimensions include the Board as a whole (participation in operations, quality of decision-making, composition and structure, election and continuing education, and internal control), individual directors (understanding of goals and missions, awareness of responsibilities, participation in operations, communication, professional development and internal control) and the functional committees (participation in operations, awareness of responsibilities, quality of decision-making, composition and election, and internal control). The results serve as a reference for selecting and nominating directors and for determining individual director remuneration (of which no more than 3% is appropriated when the Company is profitable for the year); they are reviewed by the Remuneration Committee and the Board and disclosed as required in the annual report, on the Market Observation Post System and on the corporate website.

The Company identifies key stakeholders in accordance with the five principles of the AA1000 Stakeholder Engagement Standard (dependency, responsibility, tension, influence and diverse perspectives) and communicates with them through multiple channels. In FY2025 a total of 91 valid stakeholder concern questionnaires were collected (56 employees, 19 customers, 14 suppliers, 7 shareholders, 3 non-profit organizations and 1 investor). The topics of concern and communication channels for each stakeholder group are summarized below:

In accordance with the GRI materiality principle (impact materiality) and with reference to international frameworks such as DJSI, MSCI, SASB (Software & IT Services) and ISSB/TCFD, the Sustainability Development Team identified material topics through a four-step process, and plans to conduct a comprehensive materiality analysis every two years:

The Company assessed the impact significance and level of stakeholder concern for 19 sustainability topics. After consolidating and de-duplicating the top five topics by impact significance and the top five by level of concern, and after the Nomination, Risk Management and Sustainability Committee additionally included "greenhouse gas management and carbon reduction" in view of the international trend towards mandatory climate disclosure, nine material topics were identified:

Value chain impact boundary: upstream = suppliers (hardware equipment suppliers, software licensors and outsourcing vendors); midstream = core operations (system integration, project implementation, AI agent application development and maintenance services); downstream = customers (enterprises, government agencies, financial institutions and the public sector).

The Company also aligns its nine material topics with the United Nations Sustainable Development Goals to strengthen the connection between its material topics and the global sustainability agenda: ethical governance and information security and privacy management correspond to SDG 16; operating performance, talent attraction and employee benefits, and workplace health and safety correspond to SDG 8; product innovation and R&D, customer relationship management, and product quality and safety correspond to SDG 9; and greenhouse gas management and carbon reduction corresponds to SDG 13.

The positive and negative impacts of each material topic and the corresponding management measures are summarized below; detailed performance is disclosed in the relevant sections of Chapters 4 to 6:

In FY2025 the Company's consolidated operating revenue reached NT$352,285 thousand, gross profit was NT$191,821 thousand, the gross margin rose to 54.45%, net income after tax was NT$81,698 thousand and earnings per share were NT$2.65, with profitability and operating scale growing in tandem. Direct economic value over the past five years is shown below:

The FY2025 earnings distribution proposal was approved by resolution of the annual general meeting on 5 June 2026, with a cash dividend of NT$1.8 per share (NT$60,386,400 in total); should subsequent changes in the Company's capital affect the number of shares outstanding, the Chairman is authorized by the shareholders meeting to adjust the actual dividend per share based on the number of shares outstanding on the dividend record date. On 6 August 2026 the 3rd meeting of the 13th Board of Directors set the ex-dividend record date as 29 August 2026 and the cash dividend payment date as 23 September 2026; based on the 33,963,000 shares issued as at the date of the Board resolution, the actual cash dividend distributed is NT$1.77800547 per share, with the total distribution of NT$60,386,400 unchanged. The Company’s dividend policy is, in principle, to distribute no less than 30% of the distributable earnings for the year, with cash dividends accounting for at least 30% of the earnings proposed for distribution. The technology R&D departments have 60 employees in total (see the headcount by function in 5-01), covering product development and project technical support; of these, the core R&D team dedicated to new technology research and patent development comprises 18 people (including 1 doctorate and 8 master's degree holders) with an average of 12 years of service, and continues to invest in core conversational AI and generative AI technologies.

The Company's FY2025 consolidated financial statements were audited by KPMG Taiwan (CPAs Szu-Chuan Chien and Yi-Wen Wang), which issued an unqualified opinion; the key audit matter was project revenue recognized under the percentage-of-completion method. The Company's financial structure is sound: at the end of 2025 total assets were NT$1,089,311 thousand, total equity NT$979,531 thousand and cash and cash equivalents NT$87,550 thousand, with a debt ratio of only 10%.

Direct economic value generated and distributed (corresponding to GRI 201-1)

The Company upholds the principles of honest filing and paying taxes in accordance with the law, complies with local tax regulations in each of its operating locations (Taiwan, Mainland China, Japan and the USA), does not engage in tax planning for the purpose of tax avoidance, and does not use tax havens for improper tax arrangements.

The Company's income tax expense for FY2025 was NT$21,765 thousand, with an effective tax rate of approximately 21.0% (18.5% in FY2024), comparable to the domestic statutory tax rate; profit-seeking enterprise income tax has been assessed through FY2023. The Company files and pays taxes honestly in accordance with local laws in Taiwan, Mainland China, Japan and the USA, implementing tax compliance and transparency.

The Company has established Procedures and Guidelines for Ethical Corporate Management, a Code of Ethical Conduct and an Employee Code of Conduct, and has set up a whistleblowing mailbox. The Internal Audit Office is the dedicated unit for promoting ethical corporate management and reports regularly to the Audit Committee. The Company's ethical management rules do not differ materially from the Ethical Corporate Management Best Practice Principles for TWSE/TPEx Listed Companies; 100% of new employees completed briefings on ethical corporate management and insider trading prevention. The Company is progressively institutionalizing periodic re-acknowledgement by existing employees and the signing of ethical commitments by suppliers. No legal proceedings or monetary losses relating to corruption or anti-competitive behaviour occurred in FY2025.

The Company also implements ethics and anti-corruption through the following mechanisms: under the Regulations Governing Related Party Transactions, directors must recuse themselves from proposals in which they have a personal interest and may neither vote nor vote by proxy, and related party transactions are examined by the Audit Committee for the reasonableness of their terms; under the Rewards and Disciplinary Procedures, fraud for personal gain, acceptance of bribes or commissions, disclosure of trade secrets and workplace sexual harassment are treated as serious disciplinary offences (up to dismissal and civil and criminal liability), while employees who report or prevent fraud and thereby avoid material losses for the Company are commended, fostering a positive culture of integrity; and under the Commission Expense Management Procedures, sales commissions may be paid only after payment has been received from the customer, upon submission of documentation evidencing substantive intermediation and after tax withholding as required by law, thereby preventing improper commissions and kickbacks.

The Company's ethical governance is based on four documents - the Ethical Corporate Management Best Practice Principles, the Employee Code of Conduct, the Code of Ethical Conduct for Directors and Managerial Officers, and the Whistleblowing and Grievance Management Procedures - and is continuously strengthened through a detect-prevent-improve cycle. Whistleblowing cases are handled in five steps: acceptance, investigation, documentation, protection of the whistleblower, and periodic reporting to the Audit Committee and the Board. The Company also implements recusal of directors with conflicting interests in accordance with Articles 206, 208 and 178 of the Company Act. The Company has established the following rules to prevent the corresponding anti-corruption risks:

Overview of legal compliance:The Company's ethical governance covers anti-corruption, anti-competitive behaviour and general legal compliance (including corporate governance, labor, personal data protection and securities laws). In FY2025, apart from the one penalty for violation of Article 24, Paragraph 1 of the Labor Standards Act (calculation of overtime pay) described in section 5-01 of this Report (a fine of NT$50,000, for which the Company promptly corrected its overtime pay calculation and completed remediation), there were no other material violations of laws or regulations. Through internal control self-assessments, audits by the Internal Audit Office and a regular regulatory update mechanism, the Company continues to strengthen legal compliance across its operating cycles, and manages and discloses related penalties and remedial actions within the ethical governance topic.

The Company has established an employee grievance mailbox, a whistleblowing mailbox and stakeholder contact points to receive reports and suggestions concerning operations, finance, ethics and unlawful conduct, and implements confidentiality and protection mechanisms for whistleblowers; cases are received by the Internal Audit Office and investigated, answered and tracked to remediation in accordance with the established procedures.

To ensure the accuracy and consistency of information disclosure, the Company has appointed one spokesperson and one deputy spokesperson under the Financial and Non-Financial Information Management Procedures to release material corporate information externally on a unified basis; employees are obliged to keep the Company's financial and business information confidential. Shareholder services are handled by a professional shareholder services agent, which safeguards shareholders' rights regarding account opening, share transfers, shareholders meetings and dividend payments in accordance with the Regulations Governing the Administration of Shareholder Services of Public Companies, ensuring equal treatment of shareholders.

In 2024 the Board approved the Company's Risk Management Policy and Procedures, and in November 2025 the Nomination, Risk Management and Sustainability Committee was established to coordinate risk and sustainability matters. Through the identification, measurement, monitoring, supervision and control of potential risks, the Company has built an integrated risk management system and identifies and responds to the following eight risk dimensions:

The Company continued to comply with relevant laws and regulations in FY2025, with no material violations.

In terms of financial resilience, the Company maintains low financial leverage (a debt ratio of 10% at the end of 2025), has provided no endorsements or guarantees and has no material litigation or contingent liabilities, giving it a sound financial structure. To support the build-out of AI projects, the Company has entered into API service contract commitments with suppliers (total contract value of approximately NT$31,430 thousand, of which NT$26,526 thousand remained unpaid at the end of 2025), which are disclosed in the notes to the financial statements. Allowances for accounts receivable are recognized on a graded basis under the Expected Credit Loss Management Procedures (allowance for losses of NT$2,822 thousand at the end of 2025), and the Company continues to diversify customer concentration (the largest customer's share of revenue fell from 31.8% in FY2024 to 21.9% in FY2025), strengthening operational resilience. In addition, the Company's operations involve receipts and payments in Japanese yen and other foreign currencies; according to the foreign currency sensitivity analysis disclosed in Note 6(17) to the financial statements, all other conditions being equal, a 5% appreciation or depreciation of the Japanese yen against the New Taiwan dollar would affect the Company's FY2025 net income after tax by approximately +/-NT$3,369 thousand (approximately +/-NT$1,974 thousand in FY2024), so overall exchange rate risk remains manageable.

Emerging risk: responsible AI governance

As a provider of conversational AI and generative AI services, the Company pays particular attention to the emerging risks of artificial intelligence and incorporates them into risk management and product development governance:

The Company also treats the application of innovative AI technologies as a positive material topic (product innovation and R&D), implementing responsible AI governance on both the risk and the opportunity side.

Internal control system and key internal regulations

The Company has established its internal control system in accordance with the Regulations Governing Establishment of Internal Control Systems by Public Companies and has adopted the General Principles of the Internal Control System and the Internal Control System Self-Assessment Procedures, conducting a self-assessment each year and issuing an internal control system statement. To strengthen corporate governance and operations, the Board has approved the following key internal regulations (extract):

The Company's internal control system is designed to provide reasonable assurance of achieving three objectives: the effectiveness and efficiency of operations and the safeguarding of assets, the reliability of reporting (covering both financial and non-financial reporting), and compliance with applicable laws and regulations. It is designed and operated in accordance with the five COSO components (control environment, risk assessment, control activities, information and communication, and monitoring), with the control environment founded on integrity and ethical values, Board governance and oversight, the Procedures and Guidelines for Ethical Corporate Management, and the codes of conduct for directors and employees.

In line with the characteristics of its industry, the Company's internal control system distinguishes the following transaction cycles and management control activities in order to define unit responsibilities and implement segregation of duties:

The Company's Internal Audit Office reports to the Board of Directors and performs audits independently in accordance with the annual audit plan; each unit and subsidiary conducts a self-assessment at least once a year, which is reviewed by the Internal Audit Office and, together with the status of remediation of deficiencies, forms the basis for the Board's internal control system statement, with related working papers retained for at least five years. The parent company also supervises its subsidiaries by holding seats on their boards, providing guidance on group operating strategy and risk policy, obtaining monthly management reports from subsidiaries and operating a three-tier audit mechanism.

Key internal regulations

Information security is one of the Company's most important material topics. The Company established its Information Security Management Committee on 20 August 2019 and, by Board resolution on 26 June 2024, appointed Chief Technology Officer and Vice President Ming-Yang Jiang as Chief Information Security Officer, together with a dedicated information security supervisor (Vice President Che-Hsiung Chang) and a dedicated information security officer (Yen-Lun Chen). The Committee comprises a risk group, a documentation group and an audit group, and reports on the implementation of cyber security management to the Board at least once a year. The Company has established an Information Security Policy in accordance with ISO 27001 and uses ISO 27001, the Enforcement Rules of the Personal Data Protection Act and the Cyber Security Control Guidelines for TWSE/TPEx Listed Companies as its operating standards, applying a PDCA continuous improvement cycle.

Information security governance framework (with reference to the five NIST functions)

Key information security milestones and FY2025 implementation

• First certified to ISO 27001 on 11 December 2019; passed the recertification audit and certificate update for the ISO 27001:2022 revision on 21 November 2025.
• In 2025 the Company invested approximately NT$290,000 in ISO 27001 certification and approximately NT$60,000 in EC-Council CEH certification.
• Approved as a member of the TWCERT information security alliance, strengthening industry-wide collective defence.
• FY2025 information security risk assessment: zero unacceptable Class A risks.

FY2025 information security training

Customer privacy and personal data protection

The Company's products involve the processing of large volumes of customer data. The Company upholds the principles of data minimization, clearly defined purposes and de-identification, and requires confidentiality undertakings and personal data protection clauses for outsourced work. Information security and personal data performance for FY2025 is shown below:

The Company has adopted Personal Data Protection Management Procedures (implemented after Board approval) governing the entire process of collecting, processing and using personal data, and implements the following mechanisms:

• Principles for collection, processing and use: respect for the rights of data subjects, adherence to the principle of good faith, no exceeding the scope necessary for the specific purpose, and retention of audit trails.
• Data subject rights: requests to inquire about, review, correct or delete personal data and to cease its processing or use are handled in accordance with Articles 10 and 11 of the Personal Data Protection Act.
• Security maintenance and incident response: prevention of theft, alteration, damage, loss or leakage of personal data; immediate reporting of incidents, notification of data subjects and accountability; employees' personal data protection obligations continue after their employment ends.
• Continuous improvement: a personal data protection and security meeting is held each year, together with at least one personal data protection training session annually and specific guidance for new employees.

Controls over customer data processed by third-party AI services:Some of the Company's products process customer data through cloud-based large language model services such as Microsoft Azure OpenAI, Anthropic Claude and Google Gemini. For cross-border transfers and sub-processor scenarios, the Company implements the following controls: (1) data processing agreements (DPAs) and confidentiality clauses are signed with cloud AI service providers, expressly stipulating that customer data may be processed only for agreed purposes and may not be used to retrain models; (2) preference is given to enterprise-grade API services that allow the data residency region to be specified or that do not retain input data, so as to control data residency and data flows; and (3) customer data submitted to external models is minimized and de-identified, and the Company cooperates with customers' information security audit requirements (particularly in the financial industry) by explaining its data processing architecture and cross-border transfer controls.

The Company is a member of the TWCERT information security alliance and an important Microsoft partner (named Microsoft Best Partner of the Year in 2024 and, in 2026, forming a three-way technology collaboration with Microsoft and Anthropic), and actively participates in technical exchange and ecosystem cooperation in the AI and information security industries.

The Company actively participates in the technology ecosystem and industry cooperation. It is a member of the NVIDIA Connect Program and a LINE Clova officially certified technology partner, and has established technology partnerships with international vendors including Microsoft, Google, Anthropic, AWS and Oracle. It has received international recognition such as Gartner Cool Vendor and Gartner Top AI Startup, and continues to promote industry exchange on responsible AI.

The Company places system stability and service availability at the core of product quality, ensuring that customer systems operate normally through rigorous development processes and maintenance services. It has also established a standardized customer service process (customer feedback → system logging → handover to the project team → maintenance handling → testing and verification → improvement release) and responds promptly to customer needs through dedicated customer service channels for each product line. No violations of health and safety or marketing and labelling regulations relating to products and services occurred in FY2025.

Responsible AI and product innovation

As an enabler of conversational AI and generative AI, the Company embeds responsible AI governance into product development. In 2025 it obtained an invention patent for a "responsible artificial intelligence management method based on knowledge management" and continues to accumulate technology patents in areas such as generative AI semantic search, cross-device and cross-language question matching, and intelligent message reply routing. In product design the Company emphasizes the transparency and accountability of AI applications and the governance of data sources, and uses retrieval-augmented generation (RAG) to reduce the risk of hallucination and bias in generative AI, helping customers adopt AI more safely and reliably, improve decision-making efficiency and reduce the operational energy consumption associated with manpower and paper-based work.

The Company has adopted Intellectual Property Management Procedures based on the principle of valuing its own intellectual property while respecting that of others. It signs agreements with employees on intellectual property ownership, confidentiality and non-competition and requires outsourced personnel to sign confidentiality agreements; employees' confidentiality obligations survive termination of employment. The Company expressly prohibits the use of illegal software and enforces the use of genuine, properly licensed software, protecting both customers' and its own intellectual property and trade secrets.

The Company's supply chain consists mainly of hardware equipment suppliers, software licensors and outsourcing vendors. Procurement is conducted on the principles of fairness, impartiality and openness, and partners are required to comply with relevant laws and ethical rules. The Company has adopted Supplier Management Procedures and is progressively incorporating ethical management and environmental and social responsibility requirements into its supplier cooperation conditions, building a green and responsible supply chain.

The Company classifies suppliers into three categories - original manufacturers and agents, outsourced developers, and general suppliers - and selects key suppliers for priority management according to procurement value and importance, implementing a sustainable supply chain through a four-stage process: (1) signing of ethics and corporate social responsibility commitments → (2) legality and risk assessment → (3) questionnaire self-assessment or audit → (4) guidance and improvement for suppliers that fail to meet requirements. Supplier management focuses on information security, personal data protection, service availability and intellectual property.

The Company's Supplier Management Procedures (adopted in 2019 with Board approval) aim to uphold human dignity and fundamental human rights, fulfil corporate social responsibility and promote environmental sustainability, and incorporate the corporate social responsibility policy into contracts; where a supplier violates the policy and causes a significant impact on the environment or society, it must submit an improvement plan, and the Company may terminate the contract if the supplier is unable to improve or the case is serious. The supplier code of conduct covers three dimensions:

The Company may also require suppliers to provide quality, environmental and social responsibility certifications such as ISO 9001, ISO 14001 and SA 8000, and gives priority to partners with good corporate social responsibility practices.

In addition, as an AI service provider to financial institutions and large enterprises, the Company cooperates with customers' sustainability and information security audits and responds to customer ESG questionnaires, continuously strengthening its own sustainability responsibility within the supply chain.

Talent is the most important asset in the software industry. As of 31 December 2025 the Company had 135 employees, with an average age of 34 and average length of service of 5.34 years. The workforce consists mainly of technology R&D and project management professionals, and all employees are full-time.

Employee education profile (FY2025): doctorate 1.5%, master's degree 17.9%, bachelor's degree 78.4% and junior college or below 2.2%. Female managers account for 36.84% of management positions, including two female vice presidents, reflecting the Company's active commitment to workplace gender equality.

In 2025 (FY2025) the Company completed its TPEx listing and expanded its operations, actively recruiting talent in conversational AI, generative AI and project delivery. In accordance with GRI 401-1 (Employment) and indicator S-23 of the 2026 ESG rating criteria, from this reporting period the Company discloses the number of new employee hires and the new hire rate for the past two years (FY2024 and FY2025) by gender and age group as follows:

New employee hire rates by gender for the past two years are shown below:

New employee hire rates by age group for the past two years are shown below:

In response to the disclosure requirements of indicator S-23 of the 2026 ESG rating criteria and of GRI 401-1, from this reporting period the Company discloses employee turnover rates by gender and age group for the past two years (FY2024 and FY2025), together with the trends and reasons for the changes, further improving the transparency of its human capital information. The overall turnover rate in FY2025 was 31.7%, a decrease of 2.4 percentage points from 34.1% in FY2024, indicating that overall workforce mobility remained relatively stable with no large-scale movement.

Employee turnover rates by gender for the past two years are shown below:

Employee turnover rates by age group for the past two years are shown below:

By gender: male employees account for more than 60% of the Company's workforce, so fluctuations in the number of male departures have a greater effect on the overall turnover rate; the male turnover rate rose from 34.4% to 38.7% in FY2025. The female turnover rate fell markedly from 33.6% in FY2024 to 21.6% in FY2025, mainly because the FY2024 figure was elevated by staffing structure factors in a particular department, creating a high base effect; as that factor was no longer concentrated in FY2025, overall female employee mobility became more stable.

By age: the turnover rate for employees under 30 fell from 50.0% to 35.6%, mainly benefiting from the Company's hybrid work arrangement - new employees work fully on site for their first three months to establish working habits and integrate with their teams before moving to the hybrid model - which has effectively improved new employees' adaptation and willingness to stay. Employees aged 30 to 50 are the Company's core workforce, with an average of about 85 employees in service in each of the two years; their turnover rate rose slightly from 27.1% to 30.6%, but the absolute number of departures increased by only three, representing natural mobility within a normal annual range. There are few employees over 50 (an annual average of about four to five); in FY2025 only one employee resigned for health reasons, so the turnover rate for this group is heavily influenced by individual cases and does not indicate a systematic retention risk.

The Company's remuneration does not differ on the basis of gender, marital status or age. As required, by the end of April each year the Company files and discloses salary information for full-time employees who are not in managerial positions on the Market Observation Post System, and this information is subject to agreed-upon procedures performed by the certified public accountants. The relevant salary information for FY2025 is as follows:

The median salary is 86% of the average salary, indicating a relatively balanced salary distribution. As the Company's paid-in capital is below NT$10 billion, gender-based salary information is not yet a mandatory filing item. The Company was listed on the TPEx on 29 July 2025, and 2026 is the first year in which it is required to file and disclose salary information for full-time non-supervisory employees; as no prior-year filed figures are available for comparison, the Company will present the prior-year figures and the changes therein from the next reporting period onwards.

Employee remuneration and benefits

• Rewards: bonuses for the three major festivals, employee remuneration (no less than 2% of pre-tax profit) and talent referral bonuses; monthly contributions of 6% under the new labor pension scheme, with employees able to make voluntary contributions of 0-6%.
• Benefits: birthday gift money and birthday leave, departmental gathering subsidies, childcare allowance (NT$4,000 per child per year), marriage and funeral subsidies, employee travel subsidies, full health check-ups, group insurance and laptop subsidies.
• Care for long-serving employees: employees with three or more years of service receive an annual health allowance of NT$6,000 and a long-vacation allowance of NT$6,000.
• Flexibility and diversity: a hybrid work model, flexible working hours, paid sick leave (seven days a year, better than the Labor Standards Act) and menstrual leave without salary deduction; an Employee Welfare Committee has been established (with badminton and board game clubs).

Measures supporting marriage, childbirth and family care

The Company actively creates a workplace that supports marriage, childbirth and family care. In addition to maternity leave, prenatal check-up leave, paternity check-up accompaniment leave and paternity leave, parental leave without pay and family care leave provided under the Act of Gender Equality in Employment, the Company offers a childcare allowance (NT$4,000 per child per year), menstrual leave without salary deduction, paid sick leave better than statutory requirements (seven days a year) and marriage subsidies, combined with flexible working hours and the hybrid work model, to help employees balance work and family. In addition, under the maternal health protection programme, work suitability assessments and health care are provided for pregnant and breastfeeding employees. All of these measures operated normally in FY2025, and the Company will continue to review employee needs and enhance its family-friendly workplace practices.

Parental leave without pay (corresponding to GRI 401-3)

The Company provides parental leave without pay in accordance with the Act of Gender Equality in Employment; employees who have been employed for six months or more and have children under three years of age are eligible to apply. Applications and reinstatements for the past two years (FY2024 and FY2025) are shown below:

Employee remuneration and benefit expenses (audited by the certified public accountants)

According to the Company's FY2025 consolidated financial statements, total employee benefit expenses reached NT$162,754 thousand (an increase of 7.7% from NT$151,096 thousand in FY2024). The specific components are shown below, reflecting the Company's substantive commitment to its people:

With respect to pensions, the Company adopts a defined contribution plan under the Labor Pension Act (the new labor pension scheme), contributing 6% of each employee's monthly wages to their individual pension account at the Bureau of Labor Insurance; pension expenses under the defined contribution plan were NT$5,896 thousand in FY2025. A pension reserve account has also been established for the defined benefit plan applicable to the old labor pension scheme. In FY2025 the Company appropriated employee remuneration of NT$2,133 thousand in accordance with its Articles of Incorporation.

Talent cultivation and development

The Company has built a tiered and categorized training system covering new employee training (including insider trading prevention and prevention of unlawful infringement in the workplace), on-the-job training (AI courses, product technology, project management and information security) and professional competency training (external certifications and subsidies for further study), combined with regular performance appraisals and career development planning to help employees keep growing. The Company encourages its engineering teams to enhance their capabilities in AI and high-performance software architecture, addressing both product competitiveness and green computing from the technology side.

Human rights protection

The Company has adopted a Human Rights Policy with reference to the Universal Declaration of Human Rights, the United Nations Global Compact and the relevant conventions of the International Labour Organization (ILO), committing to prohibit child labor and forced labor, eliminate employment discrimination and safeguard freedom of association and gender equality. In accordance with labor laws, the Company also implements four employee health protection programmes: prevention of diseases induced by abnormal workloads, prevention of ergonomic hazards, maternal health protection, and prevention of unlawful infringement in the performance of duties (workplace bullying and sexual harassment), together with grievance and remedy channels.

Labor-management communication

The Company holds labor-management meetings quarterly and provides multiple channels including communication with direct supervisors, an HR consultation contact point and an employee grievance mailbox, maintaining harmonious labor relations. In FY2025 the Company received one penalty for violation of Article 24, Paragraph 1 of the Labor Standards Act (calculation of overtime pay), with a fine of NT$50,000; the Company promptly corrected its overtime pay calculation and completed remediation, reinforcing compliance and working hour management.

The Company also holds a monthly cross-departmental all-employee communication meeting with an open question mechanism, and combined with quarterly labor-management meetings, the HR system and the intranet, has built a culture of smooth two-way communication.

The Company operates in a digital, cloud-based office environment with no production processes or high-risk operations. It provides a safe and friendly office environment, arranges regular employee health check-ups and reduces the overwork risk typical of the digital cloud industry through working hour monitoring and the hybrid work model; the office premises are equipped with fire safety equipment and participate in the regular fire drills of the building. Occupational health and safety performance for FY2025 is shown below:

The Company gives back to society through its expertise in conversational AI and generative AI, promoting technology for good. Its focus areas include actively participating in community charitable activities by providing services to disadvantaged groups, social welfare organizations and schools; using AI technology to help the public sector and non-profit organizations improve the digital efficiency and accessibility of public services; and planning industry-academia collaboration, campus lectures and digital talent cultivation to develop the next generation of AI and information technology professionals and expand digital inclusion. The Company will continue to implement these initiatives and disclose specific results annually; in FY2025 it also completed a charitable donation of decommissioned IT equipment (described below in this section).

Tech for Good

Leveraging its core AI technologies, the Company plans and promotes the following tech-for-good directions, linking positive social and environmental impacts to the United Nations Sustainable Development Goals:

Charitable donation of IT equipment through reverse logistics recycling - in partnership with the ASUS Foundation

Guided by the core concept of resource circularity, the Company refurbishes internally decommissioned office computers that remain in good working order, giving retired assets a second life, and erases their data to ensure information security before donating them, thereby reducing electronic waste. In FY2025 (2025) the Company took part in the ASUS Foundation's "Recycled Computers, Project Hope" charitable donation programme (donation of refurbished computers; reverse logistics recycling for the Earth), donating decommissioned office computers which the Foundation refurbished for use in digital cultivation charity projects, helping to narrow the digital divide. The Company received a certificate of appreciation from the ASUS Foundation in recognition of this contribution.

A single donation initiative creates both social benefits (digital inclusion and talent cultivation) and environmental benefits (extending equipment life cycles and reducing electronic waste); the Company will continue to give priority to assessing the feasibility of charitable donation and reuse when replacing equipment, and will disclose the results annually.

On 7 November 2025 the Company established the Nomination, Risk Management and Sustainability Committee under the Board of Directors, composed of three independent directors, bringing climate-related issues under board-level oversight. With reference to the Task Force on Climate-related Financial Disclosures (TCFD) framework, the Company describes its responses across the four pillars of governance, strategy, risk management, and metrics and targets:

Climate scenario and resilience assessment: the Company's operating locations are leased offices on upper floors of commercial office buildings, with no owned plants or process facilities, so the direct operational impact of physical climate risks such as flooding is limited. With reference to public information such as IPCC AR6 climate scenarios and the flood potential maps of the Water Resources Agency, the Company has qualitatively assessed the physical climate risks of its operating locations and preliminarily determined that the main climate-related financial impacts arise from transition risks associated with rising electricity prices and carbon fees. The Company has not yet completed a quantitative assessment of financial impacts and will progressively introduce scenario-based financial quantification in future years. The Company does not currently use internal carbon pricing and has not set carbon offset or renewable energy certificate targets; it will assess their adoption progressively in line with its operating scale.

Climate risks and opportunities (qualitative assessment)

Climate governance oversight and reporting mechanism

The Nomination, Risk Management and Sustainability Committee is the supervisory body for climate-related risks and opportunities and reports to the Board at least once a year on the promotion and management of sustainability (including climate) issues; when reviewing the annual business plan, budget and material capital expenditure, the Board also considers the impact of climate-related risks and opportunities. To strengthen its oversight function, the Company's directors continue to attend training on climate and nature-related topics such as TCFD/TNFD and biodiversity (see 2-04). The Sustainability Development Team links climate issues to corporate strategic planning using the following time definitions: short term (within 3 years) corresponding to the annual business plan, medium term (3 to 10 years) corresponding to the 2030 reduction target, and long term (more than 10 years) corresponding to the 2050 net-zero pathway.

Characteristics of the greenhouse gas reduction target

The Company's greenhouse gas reduction target is an absolute gross emissions target covering Scope 1 and Scope 2 and applies to all operating locations within the consolidated financial reporting boundary. Using 2025 as the base year (28.631 metric tons CO₂e), annual milestones of a 1% reduction against the base year have been set from 2026 onwards, reaching a cumulative reduction of 10% by 2030. The target is a mitigation target set by the Company itself; it has not been verified by a third party, and the Company does not plan to use carbon credits (carbon offsets) to achieve it. Progress towards the target is tracked regularly and reviewed annually by the Sustainability Development Team and reported to the Board after review by the Nomination, Risk Management and Sustainability Committee; should the target subsequently be revised, the nature of and reasons for the revision will be explained in the Report.

Planning for alignment with the IFRS Sustainability Disclosure Standards (IFRS S1 and S2)

Under the Financial Supervisory Commission's roadmap for Taiwan's alignment with the IFRS Sustainability Disclosure Standards, as the Company's paid-in capital is below NT$5 billion, it expects to apply IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures from the 2028 fiscal year. With reference to the IFRS S1 and S2 disclosure self-assessment checklist, the Company has reviewed the gaps in its current disclosures item by item across the five categories of general requirements, governance, strategy, risk management, and metrics and targets, using the results as the basis for strengthening its disclosures year by year, and will submit its adoption plan and implementation progress in accordance with the competent authority's timetable.

In accordance with the GHG Protocol, the Company completed its greenhouse gas inventory in 2025 using the consolidated financial reporting boundary and adopted that year as its base year. The inventory results are as follows:

Reduction strategy and specific actions

As a digital cloud industry participant, the Company's greenhouse gas emissions arise mainly from Scope 2 (electricity use). To achieve the 2030 target of a 10% reduction, the Company has formulated a reduction strategy centred on green digital operations and implements the following specific actions:

• Digitalized offices: full use of shared cloud platforms for internal communication and training, promotion of electronic approvals and paperless operations, and reduction of printed handouts and venue energy use.
• Flexible working arrangements: implementation of hybrid work to moderate office heat loads and reduce continuous power demand from air conditioning and infrastructure.
• Office energy management: switching off lights during lunch breaks and after work, reasonable control of air conditioning temperatures, and replacement of old, energy-inefficient equipment.
• Green procurement: priority purchase of laptops and equipment with energy efficiency labels, and extension of equipment service life.
• Low-carbon technology orientation: inclusion of AI and product technology courses in on-the-job training to guide engineering teams towards high-performance software architecture that reduces cloud computing energy use at the technology level.

Future planning for Scope 3 (other indirect emissions):The Company's core business makes extensive use of external AI model services on Microsoft Azure, AWS and Google Cloud through cloud computing, and the electricity consumed by those cloud services is a potentially significant Scope 3 (other indirect) emission source for the Company; at present, however, no actual electricity consumption data are available for inventory purposes. The Company plans to begin evaluating inventory methodologies and collecting data for cloud computing related Scope 3 emissions in its next report, progressively expanding the greenhouse gas inventory boundary in response to customers' supply chain decarbonization requirements (particularly in the financial industry) and to alignment with IFRS S2.

The Company's energy use consists mainly of purchased electricity (100% of energy purchased); it has not yet obtained energy management system certification and has no self-generated renewable energy for self-use. The Company improves energy efficiency through digitalized offices, flexible working arrangements and office energy-saving measures, and is committed to sorting and recycling resources. The Company will assess the feasibility of using renewable energy in line with its operating scale.

The Company has also adopted Green AI as a technology development direction: by optimizing model inference efficiency and software architecture, it reduces the energy consumption of AI computing, implementing energy saving and carbon reduction from the product technology side.

The Company's energy management plan operates as an inventory-target-action-review cycle: the annual greenhouse gas inventory establishes the electricity baseline for its office premises; this is matched against the target of a 10% reduction against the base year by 2030; the target is pursued through action plans such as digitalized offices, hybrid work, office energy management and green procurement; and implementation effectiveness is reviewed annually with measures adjusted on a rolling basis. FY2025 is the Company's first full inventory year, and from the next reporting period energy use for the two most recent years will be presented side by side to facilitate trend comparison.

As a digital cloud industry participant, the Company uses only the shared water supply of its office building and has no process water use or process wastewater; water use is managed centrally by the building management committee, and the Company therefore does not separately measure water consumption. The Company integrates climate change and water resource management issues into its operations and implements water conservation at its office premises, striving to achieve its environmental protection, energy saving and water saving goals.

The Company generates only general office waste and no hazardous waste (hazardous waste ratio 0%). Waste is sorted and handled in accordance with the management measures required by the building management committee, with paper, containers and other resources sorted for recycling; decommissioned electronic equipment is reused in a circular manner or handled by qualified contractors. The Company continues to develop policies on energy saving and carbon reduction, greenhouse gas reduction and waste reduction.

The Company also promotes employee participation in environmentally friendly actions: used clothing collection drives are held from time to time, encouraging employees to donate clothing they no longer use in order to implement resource recycling; and in FY2025 a new energy-saving measure was introduced under which office lights are switched off for one hour during the lunch break (12:00-13:00), achieving energy saving while employees rest and building company-wide awareness of sustainability actions.

With respect to electronic waste, the Company upholds the core concept of resource circularity: office computers that have been decommissioned but remain in good working order are refurbished after data erasure to ensure information security, giving retired assets a second life. In FY2025 decommissioned office computers were donated for refurbishment and reuse through the ASUS Foundation's "Recycled Computers, Project Hope" programme (see 5-03 Social Participation), extending the life cycle of IT equipment, reducing electronic waste and implementing the Company's resource circularity and waste reduction policies.

Statement of use: INTUMIT INC. has reported the information cited in this GRI content index for the period from 1 January 2025 to 31 December 2025 with reference to the GRI Standards. GRI 1 used: GRI 1 Foundation 2021. Applicable GRI sector standard: none (information software services industry, for which GRI has not yet issued a corresponding sector standard).

The Company's climate-related financial disclosures (governance, strategy, risk management, and metrics and targets) are set out in Chapter 6, sections 6-01 Climate Change and 6-02 Greenhouse Gas Management. Using 2025 as the base year for its greenhouse gas inventory, the Company recorded Scope 1 emissions of 1.7149 metric tons CO₂e and Scope 2 emissions of 26.9161 metric tons CO₂e, a total of 28.631 metric tons CO₂e, with an emission intensity of 0.0813 metric tons CO₂e per NT$ million of revenue; the reduction target is a 10% reduction against the base year by 2030. The Company also refers to the SASB (Software and IT Services) standard in continuing to improve the quality of its sustainability disclosures.

The Company has also mapped its disclosures against the four pillars of IFRS S2 in advance, reviewing the current status and future enhancement directions as follows:

Neither the greenhouse gas inventory for this period nor this sustainability report has obtained third-party external assurance. The Company plans to progressively introduce external verification of the parent company's greenhouse gas inventory from 2027 and of its subsidiaries' inventories from 2028, and to plan for external assurance of the Report in line with its operating scale and regulatory requirements, continuing to enhance the credibility of its sustainability disclosures.

— This is the 2025 Sustainability Report of INTUMIT INC. —