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Ethical Corporate Management

Corporate ethics management is the most important core value of EPi. in corporate governance, and it is also the highest principle for implementing all codes of conduct. In order to establish good business conduct and ethics, ensure that the company operates in good faith, and prohibits the transfer of illegal or improper benefits, the company has formulated the "Employee Code of Ethics" and the "Code of Integrity Management" approved by the board of directors, requiring the company to The board of directors, senior executives, group employees and cooperative suppliers follow to establish a corporate culture of honest management.

Implementation of corporate ethics management

Epi‘s integrity management coordination unit is the Chairman’s Office, which leads the management team to promote and supervise the company‘s integrity management policies and prevent dishonest behavior, and regularly reports to the board of directors on the implementation status of the year. The most recently on November 4, 2025.

Education and training

2025 Regularly conduct relevant education and training to promote honest management
Securities Exchange Law Insider Trading Course	Propaganda of the Integrity Business Code	Propaganda of the code of ethics for employees	Information security code promotion
Staff training： (Exclude directors and managers) 698 numbers，349 hours Directors and Managers： 16 numbers，8 hours	Staff training： 706 numbers，353 hours	Staff training： 706 numbers，706 hours	Staff training： 706 numbers，353 hours

Prevent insider trading

The company has formulated "Internal Material Information Handling and Insider Trading Prevention Management Procedures" to stipulate that company insiders and employees are not allowed to use undisclosed information they know to engage in insider trading, nor to leak it to others to prevent others from taking advantage of the undisclosed information. Information engaged in insider trading. In order to safeguard the rights and interests of shareholders and implement equal treatment of shareholders, it is also stipulated that directors and managers are not allowed to trade their stocks during the closed period of 30 days before the announcement of annual financial reports and 15 days before the announcement of quarterly financial reports to prohibit company insiders. Use unpublished information in the market to buy and sell securities.

The company conducts education and publicity on relevant laws and regulations to prevent insider trading at least once a year for current directors, managers and employees.
In 2025, a total of 714 current directors, managers and employees were educated, and a total of 357 hours of education and promotion were conducted. Course contents include: causes of insider trading, identification process, and legal liability for violating insider trading, etc.

After the company's stock affairs personnel confirm the date of each quarterly board meeting, they will remind directors and managers by email of the closed period before the announcement of financial reports to prevent insiders from accidentally violating this standard.
In 2025, all insiders of the Company strictly abided by the company's regulations and had no record of trading their stocks during the closed period of 30 days before the announcement of the annual financial report or the 15 days before the announcement of the quarterly financial report.

Whistleblowing Channel

EPi has established “Key points for reporting and handling on violations of ethics and integrity” based on its "Code of Ethics for employees" and "Ethical Corporate Management Best Practice Principles" to implement integrity management. For violations of the code of conduct and ethics, both internal and external personnel can report through the complaint hotline announced on the company's official website. EPi has always taken a serious attitude to deal with behaviors that violate professional ethics. The handling process of the case absolutely protects the parties involved in the complaint, protects the whistleblower from being unfairly treated or retaliated against for reporting the incident, and takes necessary disciplinary measures against violators. Through the promotion of the above policies, corruption incidents are avoided.
Hot Lines: 03-5632255＃2226
MailBox：2226@epi.episil.com

Key points for reporting and handling on violations of ethics and integrity