Item

TPEx Mainboard Listing

TWSE Listing

Duration of Corporate Existence

At least 2 completed fiscal year upon the registration under the Company Act

At least 3 completed fiscal year upon the registration under the Company Act

Paid-in Capital

Over TWD 50Million

Over TWD 600Million

Profitability

The ratio of income before tax to paid-in capital shall meet one of the following requirements, and the income before tax of the most recent fiscal year shall not be less than NT$4 million:

i) Most recent fiscal year: the ratio shall be more than 4%, and there shall be no accumulated deficit.

ii) The last 2 fiscal years: the ratio shall be more than 3% in each year; or the ratio shall average 3% over the 2 years and the ratio for the latest year shall be better than the one before.

The ratio of income before tax to paid-in capital shall meet one of the following requirements, and there shall be no accumulated deficit in the most recent fiscal year:

i) The last 2 fiscal years: the ratio shall be more than 6% in each year.

ii) The last 2 fiscal years: the ratio shall average 6% over the 2 years, and the ratio for the latest year shall be better than the one before. iii. The ratio shall average 3% in the last 5 fiscal years.

Dispersion of Share Ownership

Excluding company insiders and any juristic persons in which such insiders hold more than 50 percent of the shares, the number of registered shareholders is at least 300, and the total number of shares they hold is 20 percent or greater of the total issued shares, or more than 10 million.

The number of registered shareholders is 1,000 or more. Excluding company insiders and any juristic persons in which such insiders hold more than 50 percent of the shares, the number of registered shareholders is at least 500, and the total number of shares they hold is 20 percent or greater of the total issued shares, or at least 10 million.