Catcher Technology Co., Ltd. - Interim / Quarterly Report 2021

Stock Code: 2474

Catcher Technology Co., Ltd. and Subsidiaries

Consolidated Financial Statements for the Nine Months Ended September 30, 2021 and 2020 and Independent Auditor’s Review Report

Address: No. 398, Renai St., Yongkang Dist., Tainan City TEL: +886-6-253-9000

Item	Page	Number of Notes to Financial Statements
		- - - - - - - 1 2 3 4 5 6~30 31 - 32 - - 33 34 34 34 34 35

Independent Auditors' Review Report

To the Board of Directors and Shareholders of Catcher Technology Co., Ltd.

Introduction

We have reviewed Catcher Technology Co., Ltd. and its subsidiaries (Catcher Group) Consolidated Balance Sheets as of September 30, 2021 and 2020, in addition to the Consolidated Statements of Comprehensive Income for the three months ended September 30, 2021 and 2020 and for the nine months ended September 30, 2021 and 2020, Consolidated Statements of Changes in Equity, Consolidated Statements of Cash Flows for the nine months ended September 30, 2021 and 2020, and Notes to the Consolidated Financial Statements (including a summary of significant accounting policies). The management is responsible for the preparation and fair presentation of the financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34 “Interim Financial Reporting” endorsed and issued into effect by the Financial Supervisory Commission. Our responsibility is to express a conclusion on the consolidated financial statements based on our reviews.

Scope of Review

We conducted our reviews in accordance with the Statement of Auditing Standards No.65, “Review of Financial Information Performed by the Independent Auditor of the Entity” in the Republic of China. A review of consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, we are not aware of any material respects in which the consolidated financial statements referred to above do not comply with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34 “Interim Financial Reporting” endorsed and issued into effect by the Financial Supervisory Commission, and which do not present fairly the consolidated financial position of Catcher Group as of September 30, 2021 and 2020, and the consolidated financial results and consolidated cash flows for the nine months ended September 30, 2021 and 2020.

Other Matter

The subsidiaries Ke Yue Co., Ltd., Yi Sheng Co., Ltd. and Yi De Co., Ltd. were included in the consolidated financial report of the Group for the third quarter of 2021. Their financial reports of were not been reviewed by CPAs of this firm but by other CPAs. Thus, the conclusion on the consolidated financial report mentioned above, particularly regarding the amounts listed in the financial reports of Ke Yue Co., Ltd., Yi Sheng Co., Ltd. and Yi De Co., Ltd. are based on the review reports of other CPAs. The total asset of Ke Yue Co., Ltd., Yi Sheng Co., Ltd. and Yi De Co., Ltd. as of September 30, 2021 accounted for 2% of the consolidated total assets. The comprehensive income of Ke Yue Co., Ltd., Yi Sheng Co., Ltd. and Yi De Co., Ltd. for the three months ended September 30, 2021 and for the nine months ended September 30, 2021 accounted for (0.2%) and (2%) of the consolidated comprehensive income respectively.

Deloitte & Touche CPA Hong-Ju, Liao

CPA Chi-Chen, Li

Financial Supervisory Commission Approval No. Jin-Guan-Zheng-Shen-Zi No. 0990031652

Securities and Futures Commission, Ministry of Finance Approval No. Taiwan-Finance-Securities(6) No. 0920123784

November 8, 2021

Catcher Technology Co., Ltd. and Subsidiaries

Consolidated Balance Sheets

September 30, 2021, December 31, 2020, and September 30, 2020

Code 1100 1110 1120 1136 1150 1170 1200 1220 130X 1470 11XX 1510 1517 1535 1550 1600 1755 1760 1780 1840 1990 15XX 1XXX Code 2100 2130 2170 2200 2216 2230 2280 2300 21XX 2570 2580 2640 2670 25XX 2XXX 3110 3200 3310 3320 3350 3300 3400 3500 31XX 36XX 3XXX	Asset Current assets Cash and cash equivalents (Note 6) Financial assets at fair value through profit or loss - current (Note 7) Financial assets at fair value through other comprehensive income - current (Note 8) Financial assets at amortized cost - current (Note 9) Notes receivable (Note 11) Accounts receivable (Note 11 and 25) Other receivables (Note 11) Current income tax assets Inventories (Note 12) Other current assets (Note 19) Total current assets Non-current assets Financial assets at fair value through profit or loss - non-current (Note 7) Financial assets at fair value through other comprehensive income - non current (Note 8) Financial assets at amortized cost - non-current (Note 9) Investments accounted for using equity method (Note 14) Property, plant and equipment (Note 15) Right-of-use assets (Note 16) Investment properties (Note 17) Intangible assets (Note 18) Deferred income tax assets (Note 4) Other non-current assets (Note 19) Total non-current assets Total Assets Liabilities and Equity Current liabilities Short-term loans (Note 20) Contract liabilities - current (Note 25) Accounts payable (Note 21) Other payables (Note 22) Dividends payable Income tax payable (Note 4) Lease liabilities - current (Note 16) Other current liabilities (Note 22) Total current liabilities Non-current liabilities Deferred income tax liabilities (Note 4) Lease liabilities - non-current (Note 16) Net defined benefit liabilities - non-current (Note 4) Other non-current liabilities (Note 22) Total non-current liabilities Total Liabilities Equity attributable to shareholders of the parent (Note 24) Share capital Common stock Capital surplus Retained earnings Legal reserve Special reserve Unappropriated retained earnings Total retained earnings Other equity interest Treasury stock Total equity attributable to shareholders of the parent Non-controlling interests Total Equity Total Liabilities and Equity	September 30,2021(Reviewed) Amount `％` $ 21,413,922 9 5,243,461 2 798,143 1 152,303,901 62 - - 13,067,102 5 335,185 - 355,226 - 3,212,633 1 452,967 - 197,182,540 80 944,295 - 4,657,440 2 19,417,852 8 9,017 - 19,459,639 8 1,192,909 - 463,713 - 42,599 - 4,123,266 2 72,313 - 50,383,043 20 $ 247,565,583 100 $ 79,231,726 32 58,096 - 3,526,533 2 5,979,927 2 - - 329,564 - 14,480 - 1,839,377 1 90,979,703 37 5,737,343 2 129,142 - 6,572 - 21,317 - 5,894,374 2 96,874,077 39 7,616,181 3 20,008,824 8 21,497,294 9 14,394,310 6 104,918,898 42 140,810,502 57 ( 17,506,690) ( 7) ( 286,657) - 150,642,160 61 49,346 - 150,691,506 61 $ 247,565,583 100	September 30,2021(Reviewed) Amount `％` $ 21,413,922 9 5,243,461 2 798,143 1 152,303,901 62 - - 13,067,102 5 335,185 - 355,226 - 3,212,633 1 452,967 - 197,182,540 80 944,295 - 4,657,440 2 19,417,852 8 9,017 - 19,459,639 8 1,192,909 - 463,713 - 42,599 - 4,123,266 2 72,313 - 50,383,043 20 $ 247,565,583 100 $ 79,231,726 32 58,096 - 3,526,533 2 5,979,927 2 - - 329,564 - 14,480 - 1,839,377 1 90,979,703 37 5,737,343 2 129,142 - 6,572 - 21,317 - 5,894,374 2 96,874,077 39 7,616,181 3 20,008,824 8 21,497,294 9 14,394,310 6 104,918,898 42 140,810,502 57 ( 17,506,690) ( 7) ( 286,657) - 150,642,160 61 49,346 - 150,691,506 61 $ 247,565,583 100	(In Thousands of New Taiwan Dollars) December 31,2020(Audited) September 30,2020(Reviewed) Amount `％` Amount `％` $ 111,882,981 44 $ 91,164,578 38 349,801 - 333,863 - - - - - 65,333,889 26 50,747,624 21 21 - - - 17,317,501 7 21,710,533 9 306,029 - 340,387 - 90,318 - 77,372 - 6,003,807 2 9,609,845 4 593,003 - 778,458 - 201,877,350 79 174,762,660 72 - - - - 652,880 - 519,219 - 24,585,406 10 24,854,240 10 11,583 - 12,700 - 22,567,706 9 34,317,775 14 1,245,224 - 1,989,967 1 500,299 - 502,037 - 38,004 - 68,895 - 4,346,647 2 6,958,694 3 78,096 - 128,119 - 54,025,845 21 69,351,646 28 $ 255,903,195 100 $ 244,114,306 100 $ 70,465,726 27 $ 67,544,223 28 12,545 - 100,538 - 7,691,968 3 9,443,580 4 6,924,658 3 7,649,207 3 - - 7,616,181 3 3,997,201 2 1,717,011 1 17,584 - 17,269 - 2,352,993 1 5,063,486 2 91,462,675 36 99,151,495 41 6,197,748 2 1,042,167 - 142,925 - 145,478 - 6,558 - 6,555 - 21,687 - 21,664 - 6,368,918 2 1,215,864 - 97,831,593 38 100,367,359 41 7,616,181 3 7,616,181 3 20,008,231 8 20,008,231 8 19,532,131 8 19,532,131 8 12,188,506 5 12,188,506 5 113,024,326 44 99,151,648 41 144,744,963 57 130,872,285 54 ( 14,394,310) ( 6) ( 14,833,782) ( 6) - - - - 157,975,065 62 143,662,915 59 96,537 - 84,032 - 158,071,602 62 143,746,947 59 $ 255,903,195 100 $ 244,114,306 100	(In Thousands of New Taiwan Dollars) December 31,2020(Audited) September 30,2020(Reviewed) Amount `％` Amount `％` $ 111,882,981 44 $ 91,164,578 38 349,801 - 333,863 - - - - - 65,333,889 26 50,747,624 21 21 - - - 17,317,501 7 21,710,533 9 306,029 - 340,387 - 90,318 - 77,372 - 6,003,807 2 9,609,845 4 593,003 - 778,458 - 201,877,350 79 174,762,660 72 - - - - 652,880 - 519,219 - 24,585,406 10 24,854,240 10 11,583 - 12,700 - 22,567,706 9 34,317,775 14 1,245,224 - 1,989,967 1 500,299 - 502,037 - 38,004 - 68,895 - 4,346,647 2 6,958,694 3 78,096 - 128,119 - 54,025,845 21 69,351,646 28 $ 255,903,195 100 $ 244,114,306 100 $ 70,465,726 27 $ 67,544,223 28 12,545 - 100,538 - 7,691,968 3 9,443,580 4 6,924,658 3 7,649,207 3 - - 7,616,181 3 3,997,201 2 1,717,011 1 17,584 - 17,269 - 2,352,993 1 5,063,486 2 91,462,675 36 99,151,495 41 6,197,748 2 1,042,167 - 142,925 - 145,478 - 6,558 - 6,555 - 21,687 - 21,664 - 6,368,918 2 1,215,864 - 97,831,593 38 100,367,359 41 7,616,181 3 7,616,181 3 20,008,231 8 20,008,231 8 19,532,131 8 19,532,131 8 12,188,506 5 12,188,506 5 113,024,326 44 99,151,648 41 144,744,963 57 130,872,285 54 ( 14,394,310) ( 6) ( 14,833,782) ( 6) - - - - 157,975,065 62 143,662,915 59 96,537 - 84,032 - 158,071,602 62 143,746,947 59 $ 255,903,195 100 $ 244,114,306 100	(In Thousands of New Taiwan Dollars) December 31,2020(Audited) September 30,2020(Reviewed) Amount `％` Amount `％` $ 111,882,981 44 $ 91,164,578 38 349,801 - 333,863 - - - - - 65,333,889 26 50,747,624 21 21 - - - 17,317,501 7 21,710,533 9 306,029 - 340,387 - 90,318 - 77,372 - 6,003,807 2 9,609,845 4 593,003 - 778,458 - 201,877,350 79 174,762,660 72 - - - - 652,880 - 519,219 - 24,585,406 10 24,854,240 10 11,583 - 12,700 - 22,567,706 9 34,317,775 14 1,245,224 - 1,989,967 1 500,299 - 502,037 - 38,004 - 68,895 - 4,346,647 2 6,958,694 3 78,096 - 128,119 - 54,025,845 21 69,351,646 28 $ 255,903,195 100 $ 244,114,306 100 $ 70,465,726 27 $ 67,544,223 28 12,545 - 100,538 - 7,691,968 3 9,443,580 4 6,924,658 3 7,649,207 3 - - 7,616,181 3 3,997,201 2 1,717,011 1 17,584 - 17,269 - 2,352,993 1 5,063,486 2 91,462,675 36 99,151,495 41 6,197,748 2 1,042,167 - 142,925 - 145,478 - 6,558 - 6,555 - 21,687 - 21,664 - 6,368,918 2 1,215,864 - 97,831,593 38 100,367,359 41 7,616,181 3 7,616,181 3 20,008,231 8 20,008,231 8 19,532,131 8 19,532,131 8 12,188,506 5 12,188,506 5 113,024,326 44 99,151,648 41 144,744,963 57 130,872,285 54 ( 14,394,310) ( 6) ( 14,833,782) ( 6) - - - - 157,975,065 62 143,662,915 59 96,537 - 84,032 - 158,071,602 62 143,746,947 59 $ 255,903,195 100 $ 244,114,306 100	(In Thousands of New Taiwan Dollars) December 31,2020(Audited) September 30,2020(Reviewed) Amount `％` Amount `％` $ 111,882,981 44 $ 91,164,578 38 349,801 - 333,863 - - - - - 65,333,889 26 50,747,624 21 21 - - - 17,317,501 7 21,710,533 9 306,029 - 340,387 - 90,318 - 77,372 - 6,003,807 2 9,609,845 4 593,003 - 778,458 - 201,877,350 79 174,762,660 72 - - - - 652,880 - 519,219 - 24,585,406 10 24,854,240 10 11,583 - 12,700 - 22,567,706 9 34,317,775 14 1,245,224 - 1,989,967 1 500,299 - 502,037 - 38,004 - 68,895 - 4,346,647 2 6,958,694 3 78,096 - 128,119 - 54,025,845 21 69,351,646 28 $ 255,903,195 100 $ 244,114,306 100 $ 70,465,726 27 $ 67,544,223 28 12,545 - 100,538 - 7,691,968 3 9,443,580 4 6,924,658 3 7,649,207 3 - - 7,616,181 3 3,997,201 2 1,717,011 1 17,584 - 17,269 - 2,352,993 1 5,063,486 2 91,462,675 36 99,151,495 41 6,197,748 2 1,042,167 - 142,925 - 145,478 - 6,558 - 6,555 - 21,687 - 21,664 - 6,368,918 2 1,215,864 - 97,831,593 38 100,367,359 41 7,616,181 3 7,616,181 3 20,008,231 8 20,008,231 8 19,532,131 8 19,532,131 8 12,188,506 5 12,188,506 5 113,024,326 44 99,151,648 41 144,744,963 57 130,872,285 54 ( 14,394,310) ( 6) ( 14,833,782) ( 6) - - - - 157,975,065 62 143,662,915 59 96,537 - 84,032 - 158,071,602 62 143,746,947 59 $ 255,903,195 100 $ 244,114,306 100	(In Thousands of New Taiwan Dollars) December 31,2020(Audited) September 30,2020(Reviewed) Amount `％` Amount `％` $ 111,882,981 44 $ 91,164,578 38 349,801 - 333,863 - - - - - 65,333,889 26 50,747,624 21 21 - - - 17,317,501 7 21,710,533 9 306,029 - 340,387 - 90,318 - 77,372 - 6,003,807 2 9,609,845 4 593,003 - 778,458 - 201,877,350 79 174,762,660 72 - - - - 652,880 - 519,219 - 24,585,406 10 24,854,240 10 11,583 - 12,700 - 22,567,706 9 34,317,775 14 1,245,224 - 1,989,967 1 500,299 - 502,037 - 38,004 - 68,895 - 4,346,647 2 6,958,694 3 78,096 - 128,119 - 54,025,845 21 69,351,646 28 $ 255,903,195 100 $ 244,114,306 100 $ 70,465,726 27 $ 67,544,223 28 12,545 - 100,538 - 7,691,968 3 9,443,580 4 6,924,658 3 7,649,207 3 - - 7,616,181 3 3,997,201 2 1,717,011 1 17,584 - 17,269 - 2,352,993 1 5,063,486 2 91,462,675 36 99,151,495 41 6,197,748 2 1,042,167 - 142,925 - 145,478 - 6,558 - 6,555 - 21,687 - 21,664 - 6,368,918 2 1,215,864 - 97,831,593 38 100,367,359 41 7,616,181 3 7,616,181 3 20,008,231 8 20,008,231 8 19,532,131 8 19,532,131 8 12,188,506 5 12,188,506 5 113,024,326 44 99,151,648 41 144,744,963 57 130,872,285 54 ( 14,394,310) ( 6) ( 14,833,782) ( 6) - - - - 157,975,065 62 143,662,915 59 96,537 - 84,032 - 158,071,602 62 143,746,947 59 $ 255,903,195 100 $ 244,114,306 100
			Amount $ 21,413,922 5,243,461 798,143 152,303,901 - 13,067,102 335,185 355,226 3,212,633 452,967 197,182,540 944,295 4,657,440 19,417,852 9,017 19,459,639 1,192,909 463,713 42,599 4,123,266 72,313 50,383,043 $ 247,565,583 $ 79,231,726 58,096 3,526,533 5,979,927 - 329,564 14,480 1,839,377 90,979,703 5,737,343 129,142 6,572 21,317 5,894,374 96,874,077 7,616,181 20,008,824 21,497,294 14,394,310 104,918,898 140,810,502 17,506,690) 286,657) 150,642,160 49,346 150,691,506 $ 247,565,583		Amount $ 111,882,981 349,801 - 65,333,889 21 17,317,501 306,029 90,318 6,003,807 593,003 201,877,350 - 652,880 24,585,406 11,583 22,567,706 1,245,224 500,299 38,004 4,346,647 78,096 54,025,845 $ 255,903,195 $ 70,465,726 12,545 7,691,968 6,924,658 - 3,997,201 17,584 2,352,993 91,462,675 6,197,748 142,925 6,558 21,687 6,368,918 97,831,593 7,616,181 20,008,231 19,532,131 12,188,506 113,024,326 144,744,963 14,394,310) - 157,975,065 96,537 158,071,602 $ 255,903,195		Amount $ 91,164,578 333,863 - 50,747,624 - 21,710,533 340,387 77,372 9,609,845 778,458 174,762,660 - 519,219 24,854,240 12,700 34,317,775 1,989,967 502,037 68,895 6,958,694 128,119 69,351,646 $ 244,114,306 $ 67,544,223 100,538 9,443,580 7,649,207 7,616,181 1,717,011 17,269 5,063,486 99,151,495 1,042,167 145,478 6,555 21,664 1,215,864 100,367,359 7,616,181 20,008,231 19,532,131 12,188,506 99,151,648 130,872,285 14,833,782) - 143,662,915 84,032 143,746,947 $ 244,114,306	`％`
		( (		(		(		38 - - 21 - 9 - - 4 - 72 - - 10 - 14 1 - - 3 - 28 100 28 - 4 3 3 1 - 2 41 - - - - - 41 3 8 8 5 41 54 ( 6) - 59 - 59 100

The accompanying notes are an integral part of the Consolidated Financial Statements.

(Please refer to the review report issued by Deloitte & Touche on November 8, 2021)

Catcher Technology Co., Ltd. and Subsidiaries

Consolidated Statements of Comprehensive Income

Three Months Ended September 30, 2021 and 2020, Nine Months Ended September 30, 2021 and 2020 (Reviewed, not audited)

(In Thousands of New Taiwan Dollars, Except Earnings Per Share)

			Three Months Ended	Three Months Ended		Three Months Ended	Three Months Ended	Three Months Ended			Nine Months Ended	Nine Months Ended		Nine Months Ended	Nine Months Ended
			September 30,2021			September 30,2020					September 30,2021			September 30,2020
Code			Amount	`％`		Amount		`％`			Amount	`％`		Amount	`％`
4000	Operating Income, Net (Notes
	16 and 25)		$ 9,867,645	100		$ 23,668,381		100			$ 32,898,933	100		$ 63,822,761	100
5000	Operating Costs (Notes 12 and
	26)		6,372,619	65		16,833,531		71			22,040,532	67		47,531,783	75
5900	Gross Profit		3,495,026	35		6,834,850		29			10,858,401	33		16,290,978	25
	Operating Expenses (Note 26)
6100	Selling expenses		94,809	1		130,658			1		299,910	1		364,464	-
6200	General and administrative
	expenses		656,698	6		1,208,831			5		2,113,285	6		3,257,763	5
6300	Research and development
	expenses		460,891	5		115,706			-		1,239,553	4		1,071,374	2
6000	Total operating
	expenses		1,212,398	12		1,455,195			6		3,652,748	11		4,693,601	7
6900	Profit From Operations		2,282,628	23		5,379,655		23			7,205,653	22		11,597,377	18
	Non-operating Income and
	Expenses (Notes 14 and 26)
7100	Interest income		194,680	2		325,343			1		602,037	2		1,760,957	3
7190	Other income		143,794	1		281,382			1		1,928,069	6		3,250,975	5
7230	Foreign exchange gain
	(loss), net		25,790	-	(	2,431,665 )	(	10 )		(	1,814,303 ) (	6 )	(	2,785,809 ) (	4 )
7590	Other gains and losses, net	(	26,152 )	-		82,022			-		102,894	-		138,079	-
7510	Interest expense	(	119,319 ) (	1 )	(	127,468 )			-	(	348,606 ) (	1 )	(	454,311 ) (	1 )
7060	Share of profit or loss of
	associates accounted for
	under the equity method	(	168)	-		4,637			-	(	2,566)	-		405	-
7000	Total non-operating
	income and
	expenses		218,625	2	(	1,865,749)	(		8)		467,525	1		1,910,296	3
7900	Profit Before Income Tax		2,501,253	25		3,513,906		15			7,673,178	23		13,507,673	21
7950	Income Tax Expense (Notes 4
	and 27)		486,643	5		2,934,412		12			2,447,189	7		6,224,944	10
8200	Net Profit for the Period		2,014,610	20		579,494			3		5,225,989	16		7,282,729	11
8300	Other Comprehensive Income
	(Loss) (Note 24)
	Items that will not be
	reclassified to profit or
	loss:
8316	Unrealized gains and
	losses on
	investments in
	equity instruments
	at fair value
	through other
	comprehensive
	income	(	2,311 )	-		3,934			-	(	52,339 )	-	(	11,140 )	-
8360	Items that may be
	reclassified
	subsequently to profit or
	loss:

(Continued on the next page)

(Continued from the previous page)

Three Months Ended September 30,2021 Amount `％` ( 179,476 ) ( 2 ) ( 8,819 ) - ( 190,606 ) ( 2 ) $ 1,824,004 18 $ 2,009,924 20 4,686 - $ 2,014,610 20 $ 1,819,980 18 4,024 - $ 1,824,004 18 $ 2.64 2.63	Three Months Ended September 30,2020 Amount `％` 66,279 - - - 70,213 - $ 649,707 3 $ 568,550 2 10,944 - $ 579,494 2 $ 635,940 3 13,767 - $ 649,707 3 $ 0.75 0.74	Nine Months Ended September 30,2021 Amount `％` ( 3,052,712 ) ( 10 ) ( 8,819 ) - ( 3,113,870 ) (10) $ 2,112,119 6 $ 5,204,455 16 21,534 - $ 5,225,989 16 $ 2,092,576 6 19,543 - $ 2,112,119 6 $ 6.83 6.80	Nine Months Ended September 30,2020	Nine Months Ended September 30,2020
Amount ( 179,476 ) ( 8,819 ) ( 190,606 ) $ 1,824,004 $ 2,009,924 4,686 $ 2,014,610 $ 1,819,980 4,024 $ 1,824,004 $ 2.64 2.63	Amount 66,279 - 70,213 $ 649,707 $ 568,550 10,944 $ 579,494 $ 635,940 13,767 $ 649,707 $ 0.75 0.74	Amount ( 3,052,712 ) ( 8,819 ) ( 3,113,870 ) $ 2,112,119 $ 5,204,455 21,534 $ 5,225,989 $ 2,092,576 19,543 $ 2,112,119 $ 6.83 6.80	Amount ( 2,634,842 ) - ( 2,645,982) $ 4,636,747 $ 7,257,142 25,587 $ 7,282,729 $ 4,611,866 24,881 $ 4,636,747 $ 9.49 9.41	`％`
				( 4 ) - ( 4) 7 11 - 11 7 - 7

The accompanying notes are an integral part of the Consolidated Financial Statements. (Please refer to the review report issued by Deloitte & Touche dated November 8, 2021)

Catcher Technology Co., Ltd. and Subsidiaries Consolidated Statements of Changes in Equity For the Nine Months Ended September 30, 2021 and 2020

(Reviewed, not audited)

(In Thousands of New Taiwan Dollars)

					Equity Attributable to Shareholders of the Parent	Equity Attributable to Shareholders of the Parent	Equity Attributable to Shareholders of the Parent	Equity Attributable to Shareholders of the Parent	Equity Attributable to Shareholders of the Parent						Non-controlling interests $ 96,537 - - - - 21,534 ( 1,991) 19,543 - - ( 66,734) $ 49,346 $ 125,794 - - - - 25,587 ( 706) 24,881 - - ( 66,643) $ 84,032		Total equity
	Share capital $ 7,616,181 - - - - - - - - - - $ 7,616,181 $ 7,703,911 - - - - - - - - 87,730 ) - $ 7,616,181		Capital surplus $ 20,008,231 - - - 593 - - - - - - $ 20,008,824 $ 20,237,791 - - - 907 - - - - 230,467 ) - $ 20,008,231		Retained earnings		Unappropriated retained earnings $ 113,024,326 ( 1,965,163 ) ( 2,205,804 ) ( 9,139,417 ) - 5,204,455 - 5,204,455 501 - - $ 104,918,898 $ 106,894,281 ( 1,127,212 ) ( 4,778,189 ) ( 7,616,181 ) - 7,257,142 - 7,257,142 - ( 1,478,193 ) - $ 99,151,648		Other equity		Total $ 14,394,310 ) - - - - - 3,111,879) 3,111,879) 501 ) - - $ 17,506,690) $ 12,188,506 ) - - - - - 2,645,276) 2,645,276) - - - $ 14,833,782)		Treasury stock $ - - - - - - - - - 286,657 ) - $ 286,657) $ - - - - - - - - 1,796,390 ) 1,796,390 - $ -
				Legal reserve $ 19,532,131 1,965,163 - - - - - - - - - $ 21,497,294 $ 18,404,919 1,127,212 - - - - - - - - - $ 19,532,131		Special reserve $ 12,188,506 - 2,205,804 - - - - - - - - $ 14,394,310 $ 7,410,317 - 4,778,189 - - - - - - - - $ 12,188,506		Exchange differences on translating the financial statements of foreign operations ( $ 14,326,474 ) - - - - - ( 3,050,721) ( 3,050,721) - - - ($ 17,377,195) ( $ 12,148,648 ) - - - - - ( 2,634,136) ( 2,634,136) - - - ($ 14,782,784)	Unrealized valuation loss on financial assets at fair value through other comprehensive Income ( $ 67,836 ) - - - - - ( 61,158) ( 61,158) ( 501 ) - - ($ 129,495) ( $ 39,858 ) - - - - - ( 11,140) ( 11,140) - - - ($ 50,998)
(		(					( ( ( ( ( ( (	( ( ( ( ( ( ( (	( ( ( ( ( ( ( ( (	( ( ( ( ( ( ( ( (		( ( (		( ( ( ( ( (	( ( ( (	( ( ( ( ( ( ( (	$ 158,071,602 - - 9,139,417 ) 593 5,225,989 3,113,870) 2,112,119 - 286,657 ) 66,734) $ 150,691,506 $ 148,588,507 - - 7,616,181 ) 907 7,282,729 2,645,982) 4,636,747 1,796,390 ) - 66,643) $ 143,746,947

The accompanying notes are an integral part of the Consolidated Financial Statements.

(Please refer to the review report issued by Deloitte & Touche dated November 8, 2021)

Catcher Technology Co., Ltd. and Subsidiaries

Consolidated Statements of Cash Flows

For the Nine Months Ended September 30, 2021 and 2020

(Reviewed, not audited)

(In Thousands of New Taiwan Dollars)

Code Cash Flows from Operating Activities A10000 Profit before income tax Adjustments for: A20100 Depreciation expense A20200 Amortization expense A20400 Net profit of financial assets measured at fair value through profit or loss A20900 Interest expense A21200 Interest income A21300 Dividend income A22300 Share of loss (profit) of associates accounted for under the equity method A22500 Gain on disposal of property, plant and equipment A22700 Loss on disposal of investment properties A23700 Provision for loss on inventories A21100 Net profit from reclassification of financial assets A24100 Unrealized profit on foreign exchange Loss (gain) on changes in operating assets and liabilities A31130 Notes receivable A31150 Accounts receivable A31180 Other receivables A31200 Inventories A31240 Other current assets A32125 Contract liabilities A32130 Notes payable A32150 Accounts payable A32180 Other payables A32190 Other payables - related party A32230 Other current liabilities A32240 Defined benefit liabilities, net A32990 Other non-current liabilities A33000 Cash generated from operations A33200 Dividends received A33500 Income tax paid AAAA Net cash generated from operating activities Cash Flows from Investing Activities B00010 Acquisitions of financial assets at fair value through other comprehensive income B00020 Disposal of financial assets measured at fair value through other comprehensive income		2021 $ 7,673,178 3,852,446 42,948 87,754 ) 348,606 602,037 ) 52,921 ) 2,566 346,193 ) - - 1,278 ) 715,816 ) 21 4,058,753 59,269 2,737,623 108,597 45,551 - 4,075,147 ) 971,529 ) 15 520,438 ) 14 10) 11,556,464 52,921 6,711,028) 4,898,357 4,945,552 ) 137,887		2020
	( ( ( ( ( ( ( ( ( ( ( (		( ( ( ( ( ( ( ( ( ( ( ( (	$ 13,507,673 8,119,773 51,692 9,070 ) 454,311 1,760,957 ) 19,443 ) 405 ) 95,921 ) 22 1,808,630 - 189,818 ) - 1,848,151 106 2,685,060 723,194 74,924 23,824 ) 1,695,066 ) 1,104,930 ) - 521,713 ) 3 ) 10) 23,852,376 19,443 6,583,865) 17,287,954 - -

(Continued on the next page)

(Continued from the previous page)

Code B00040 Acquisition of financial assets at amortized cost B00050 Disposal of financial assets at amortized cost B00100 Acquisition of financial assets at fair value through profit or loss B00200 Proceeds from disposal of financial assets at fair value through profit or loss B02700 Acquisition of property, plant, and equipment B02800 Proceeds from disposal of property, plant, and equipment B02900 Advance receipts from disposal of subsidiaries B03700 Increase in refundable deposits B03800 Decrease in refundable deposits B04500 Acquisition of intangible assets B05400 Acquisition of investment properties B07500 Interest received BBBB Net cash generated from (used in) investing activities Cash Flows from Financing Activities C00100 Increase in short-term loans C00200 Decrease in short-term loans C03000 Increase in guarantee deposits received C03100 Decrease in guarantee deposits received C04020 Repayment of principal portion of lease liabilities C04500 Cash dividends paid C04900 Treasury shares acquired C05600 Interest paid C05800 Changes in non-controlling interests C09900 Return of dividends that are not collected before the designated date CCCC Net cash used in financing activities DDDD Effect of Exchange Rate Changes on Cash and Cash Equivalents EEEE Increase (Decrease) in Cash and Cash Equivalents, Net E00100 Cash and Cash Equivalents, Beginning of Period E00200 Cash and Cash Equivalents, End of Period		2021 $ 597,711,970 ) 515,121,779 8,657,633 ) 2,826,362 938,993 ) 371,323 - 43,705 ) 59,685 31,200 ) 410 ) 593,298 93,219,129) 225,882,452 217,116,452 ) 14,983 8,018 ) 13,764 ) 9,139,417 ) 202,671 ) 343,986 ) 66,734 ) 593 993,014) 1,155,273) 90,469,059 ) 111,882,981 $ 21,413,922		2020
	( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( (		( ( ( ( ( ( ( ( ( ( ( ( ( (	$ 273,598,725 ) 279,484,199 413 ) - 1,049,959 ) 98,207 4,207,664 16,781 ) 6,470 14,919 ) 650 ) 2,085,747 11,200,840 221,062,404 223,800,817 ) 6,861 5,321 ) 54,123 ) - 1,796,390 ) 504,065 ) 66,643 ) 907 5,157,187) 1,184,275) 22,147,332 69,017,246 $ 91,164,578

The accompanying notes are an integral part of the Consolidated Financial Statements. (Please refer to the review report issued by Deloitte & Touche dated November 8, 2021)

10 -

Catcher Technology Co., Ltd. and Subsidiaries

Notes to Consolidated Financial Statements

January 1 to September 30, 2021 and 2020

(Reviewed, not audited)

(In Thousands of New Taiwan Dollars, Unless Otherwise Specified)

Company History

Catcher Technology Co., Ltd. (the “Company”) was incorporated in November 1984. The Company is mainly engaged in the manufacturing, processing and sale of aluminum and magnesium alloy housings and molds, as well as the leasing of lands and plants.

The Company’s Common stocks were listed and traded on the Taipei Exchange in November 1999, which were then listed and traded on TWSE in September 2001.

The Company increased its capital by listing its shares in the form of Global Depositary Receipts (GDRs) on the Luxembourg Stock Exchange (Euro MTF) in June 2011.

The Consolidated Financial Statements are presented in the New Taiwan dollar, the Company's functional currency.

The Authorization of the Financial Statements

The consolidated financial statements were published after being approved by the Company’s Board of Directors on November 8, 2021.

3. Application of New and Amended Standards and Interpretations

a. Initial application of the amendments to the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC) and SIC Interpretations (SIC) (collectively, “IFRSs”) endorsed and issued into effect by the Financial Supervisory Commission (FSC).

The application of the IFRSs after amendment recognized and issued into effect by the FSC should not result in major changes in the accounting policies of the Company and the entities controlled by the Company (the "Group").

b. IFRSs endorsed and issued into effect by the FSC beginning 2022

New/Revised/Amended Standards and Effective Date of Interpretations Issuance by the IASB “Annual Improvements to IFRSs 2018-2020 January 1, 2022 (Note Cycle” 1)

11 -
Amendment to IFRS 3 “Reference to the January 1, 2022 (Note Conceptual Framework” 2)

Amendments to IAS 16 “Property, Plant and January 1, 2022 (Note Equipment — Proceeds before Intended Use” 3)

Amendments to IAS 37 “Onerous Contracts–Cost January 1, 2022 (Note of Fulfilling a Contract” 4)
Note 1: The amendments to IFRS 9 are applied prospectively to modifications and exchanges of financial liabilities that occur on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IAS 41 “Agriculture” are applied prospectively to the fair value measurements on or after the annual reporting periods beginning on or after January 1, 2022. The amendments to IFRS 1 “First-time Adoptions of IFRSs” are applied retrospectively for annual reporting periods beginning on or after January 1, 2022
Note 2: This amendment applies to the business combination that starts on the acquisition date after January 1, 2022 during the annual report period.
Note 3: The amendments are applicable to property, plant and equipment that are brought to the location and condition necessary for them to be capable of operating in the manner intended by management on or after January 1, 2021.
Note 4: This amendment applies to contracts with all obligations outstanding at January 1, 2022.

As of the date of issuance of the Consolidated Financial Statements, the Group has continued to assess the effects of amendments to other standards and interpretations on its financial conditions and performance. Related impacts will be disclosed upon completion of the assessment.

12 -

c. IFRSs issued by the International Accounting Standards Board (IASB) but not yet endorsed and issued into effect by the FSC

Effective Date of New/Revised/Amended Standards and Issuance by the IASB Interpretations (Note 1) Amendments to IFRS 10 and IAS 28 “Sale or To be determined Contribution of Assets between an Investor and Its Associate or Joint Venture” IFRS 17 "Insurance Contracts” January 1, 2023 Amendments to IFRS 17 January 1, 2023 Amendments to IAS 1 “Classification of Liabilities January 1, 2023 as Current or Non-current” Amendments to IAS 1 "Disclosure of Accounting January 1, 2023 (Note Policies” 2) Amendment to IAS 8 “Definition of Accounting January 1, 2023 (Note Estimates” 3) Amendment to IAS 12 “Deferred income Tax January 1, 2023 (Note Related to Assets and Liabilities Arising from a 4) Single Transaction”

Note 1: Unless otherwise specified, the aforementioned

New/Amended/Revised Standards and Interpretations shall be effective for the annual reporting period after the specified dates.

Note 2: This amendment prospectively applies to annual reporting periods after January 1, 2023.
Note 3: This amendment applies to changes in accounting estimates and changes in accounting policies that occur in annual reporting periods after January 1, 2023.
Note 4: Except for the temporary discrepancy in deferred income tax caused by the recognition of leases and the decommission obligations on January 1, 2022, the amendment is applicable to transactions that occur after January 1, 2022.

4. Summary of Significant Accounting Policies

a. Compliance Declaration

The Consolidated Financial Statements have been prepared in accordance with

13 -

b.

the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the IAS 34 "Interim Financial Reporting" endorsed and issued into effect by the FSC. Disclosure information included in these interim consolidated financial statements is less than the disclosure information required in a complete set of annual consolidated financial statements. Basis of Preparation

The Consolidated Financial Statements have been prepared on a historical cost basis, except for financial instruments measured at fair value and net defined benefit liabilities recognized at the present value of defined benefit obligations less fair value of plan assets.

The fair value measurement is classified into three levels based on the observability and importance of related input:

1) Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities on the measurement date.
2) Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. deduced from prices).
3) Level 3 inputs are unobservable inputs for the asset or liability.
c.
Basis of Consolidation
The Consolidated Financial Statements include the financial statements of the Company and entities controlled by the Company (subsidiaries). The financial statements of the subsidiaries have been adjusted to bring their accounting policies in line with those used by the Group. All intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. A subsidiary's total comprehensive income is attributed to the shareholders of the parent and non-controlling interests, even if non-controlling interests become having deficit balances in the process.
When a change in the combined company's ownership interests in a subsidiary does not cause a loss of control over the subsidiary, it shall be treated as an equity transaction. The carrying amounts of the Group and its non-controlling interests have been adjusted to reflect the relative changes in the interest in the subsidiaries. The difference between the adjustment amount of non-controlling interests and the fair value of consideration paid or collected shall be directly recognized in equity attributable to the shareholders of the parent.
14 -

Please refer to Note 13 and Tables 8 and 9 for details, ownership, and operations of subsidiaries.

d. Other Significant Accounting Policies

Except for the following, refer to the summary statement on significant accounting policies in the consolidated financial statements for the year ended December 31, 2020.

1) Defined retirement benefits
Pension cost for an interim period is calculated on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior fiscal year, adjusted for significant market fluctuations since that time and significant plan amendments, settlements, or other significant one-off events.
2) Income tax

Income tax expense is the sum of the tax and deferred income tax in the current period. Interim period income taxes are assessed on an annual basis and calculated by applying to an interim period's pre-tax income the tax rate that would be applicable to expected total annual earnings.

Critical Accounting Judgments and Key Sources of Estimation and Uncertainty

Please refer to the “Critical Accounting Judgments and Key Sources of Estimation and Uncertancy” section of the 2020 Consolidated Financial Statements.

Cash and Cash Equivalents

Cash and Cash Equivalents
Cash on Hand and Petty Cash Bank Call Deposit Cash Equivalents (Investments with Original Maturity Date within 3 Months) Bank time deposit Bonds with repurchase agreement Commercial note	September 30, 2021 $ 3,453 17,057,386 3,920,172 335,193 97,718 $ 21,413,922		December 31, 2020 $ 3,330 34,838,700 76,439,595 601,356 - $ 111,882,981	September 30, 2020
					$ 3,442 3,028,887 87,588,347 543,902 - $ 91,164,578

The interest rate intervals of bank time deposit and bonds with repurchase agreement as of the balance sheet date are as follows:

of the balance sheet date are as follows:
Bank time deposit Bonds with repurchase agreement Commercial note	September 30, 2021 0.82%`～`3.16% 1% 0.2%	December 31, 2020 0.11%`～`3% 1.05%`～`1.1% -	September 30, 2020
			0.18%`～`2.47% 1.2%`～`1.5% -

15 -

7. Financial Instruments at Fair Value through Profit or Loss

Financial Assets-Current Mandatorily Measured at Fair Value Through Profit or Loss Non-derivative Financial Assets - Fund Beneficiary Certificate - Domestically Listed Stocks Financial Assets-Non-current Mandatorily Measured at Fair Value Through Profit or Loss Non-derivative Financial Assets - Private Fund - Limited Partnership - Simple Agreement for Future Equity (SAFE)	September 30, 2021 $ 3,738,113 1,505,348 $ 5,243,461 $ 751,100 118,000 75,195 $ 944,295	December 31, 2020 $ - 349,801 $ 349,801 $ - - - $ -	September 30, 2020	September 30, 2020
				$ - 333,863 $ 333,863 $ - - - $ -

Financial assets at fair value through other comprehensive income

Current Investments in equity instruments Non-current Investments in equity instruments Investment in debt instruments	September 30, 2021 $ 798,143 $ 719,148 3,938,292 $ 4,657,440	December 31, 2020 $ - $ 652,880 - $ 652,880	September 30, 2020	September 30, 2020
				$ - $ 519,219 - $ 519,219

a. Investments in equity instruments

Current Domestically Listed Stocks Non-current Unlisted stocks Limited Partnership	September 30, 2021 $ 798,143 $ 36,540 682,608 $ 719,148	December 31, 2020 $ - $ 84,180 568,700 $ 652,880	September 30, 2020	September 30, 2020
				$ - $ 102,405 416,814 $ 519,219

The Group invested in the above equity instruments for mid to long-term strategic purposes and is expected to profit through long-term investments. The management of the Group chose to designate these investments to be measured at fair value through other comprehensive income as they believed that recognizing short-term fluctuations in these investments’ fair value in profit or

16 -

loss would not be consistent with the Group's strategy of holding these investments for long-term purposes.

In February 2021 and October 2020, the Group increased its investment in China Renewable Energy Fund, L.P. by USD5,096 thousand and USD5,597 thousand, respectively. The proportion of the Group's investment was 23.51%. As the Group holds only one of the five members in the Operation Committee, the Group's management considered that it did not have significant influence on the investment and classified it as a financial asset at fair value through other comprehensive income - non-current.

b. Investment in debt instruments

Investment in debt instruments
Non-current Foreign corporate bonds	September 30, 2021 $ 3,938,292	December 31, 2020 $ -	September 30, 2020
				$ -

Please refer to Note 10 for information on credit risk management and impairment assessment related to investments in debt instruments as measured at fair value through other comprehensive income

9. Financial assets at amortized cost

Financial assets at amortized cost
Current Domestic Investment Time deposits with original maturity over 3 months (I) Bonds with repurchase agreement (I) Refundable deposits Non-current Domestic Investment Restricted bank time deposits (I, II) Time deposits with original maturity over 1 year (I) Refundable deposits	September 30, 2021 $ 152,043,016 257,345 3,540 $ 152,303,901 $ 19,160,342 255,760 1,750 $ 19,417,852		December 31, 2020 $ 65,314,334 - 19,555 $ 65,333,889 $ 24,321,980 261,556 1,870 $ 24,585,406	September 30, 2020
					$ 50,659,569 67,888 20,167 $ 50,747,624 $ 24,852,393 - 1,847 $ 24,854,240

a. Interest rate intervals of time deposits and bonds with repurchase agreement on the balance sheet date

the balance sheet date
Bank time deposit Bonds with repurchase agreement	September 30, 2021 0.11%`～`2.8% 1.2%	December 31, 2020 0.28%`～`2.22% -	September 30, 2020
			0.3%`～`2.23% 2.5%

17 -
b. Restricted deposits are time deposits and tender deposits for that the Group shall deposit into the dedicated bank account in accordance with “The management, utilization, and taxation of repatriated offshore Funds Acts.”
Credit risk management for investments in debt instruments

Credit rating information on debt instruments invested by the Group is provided by independent rating agencies. The credit risk of such debt instruments has not increased significantly since the original recognition, which would result in changes in interest rates or terms, nor are they expected to have significant operational changes affecting the ability to service obligations. Therefore, there are no expected credit losses. The Group continuously tracks external ratings to monitor changes in its credit risk, and also reviews other information, such as bond yield curves and material information of debtors, to assess whether the credit risk of the debt instrument investments has increased significantly since the original recognition.

11. Notes Receivables, Accounts Receivables, and Other Receivables

Notes receivable Measured at Amortized Cost Total carrying amount Notes Receivable - Operating Accounts receivable Measured at Amortized Cost Total carrying amount Less: loss allowance Other receivables	September 30, 2021 $ - $ - $ 13,124,285 ( 57,183) $ 13,067,102 $ 335,185	December 31, 2020 $ 21 $ 21 $ 17,374,684 ( 57,183) $ 17,317,501 $ 306,029	September 30, 2020	September 30, 2020
				$ - $ -
	(	(	(	$ 21,767,716 57,183) $ 21,710,533 $ 340,387

a. Notes receivable

Loss allowance was not provided because historical experience indicates that recovery is highly probable.

b. Accounts receivable

The average credit period for the Group's product sales is 30 to 180 days. Accounts receivable are not interest-bearing. To minimize credit risk, the management of the Group has delegated a team responsible for determining credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. In addition, the Group reviews the recoverable amount of each individual receivable on the balance
18 -

sheet date to ensure that adequate allowances are made for possible irrecoverable amounts. In this regard, the Company's management believes that the Group’s credit risk has been significantly reduced.

The Group recognizes loss allowance for accounts receivable according to the expected credit loss during the effective period. The expected credit losses on trade receivables are estimated using a provision matrix by reference to the past default record and the current financial position of the client, adjusted for economic conditions of the industry, while taking into account the GDP forecast and industry outlook. Due to the historical experience of credit losses of the Group, there is no significant difference in the loss patterns of different customer groups. Therefore, the provision matrix does not further distinguish the customer base, and only sets the expected credit loss rate based on the overdue days of accounts receivable.

The Group writes off a trade receivable when there is information indicating that the counterparty is in severe financial difficulty and the Group is unable to reasonably predict the recoverable amount, e.g., when the counterparty is under liquidation. However, the Group will continue to recover the receivables, which are recognized in profit or loss.

Loss allowances for accounts receivable of the Group based on the provision matrix are as follows:

September 30, 2021

September 30, 2021
Expected Credit Loss Rate Total carrying amount Allowance for Loss (Expected Losses during the Period) Amortized Cost December 31, 2020 Expected Credit Loss Rate Total carrying amount Allowance for Loss (Expected Losses during the Period) Amortized Cost September 30, 2020 Expected Credit Loss Rate Total carrying amount Allowance for Loss (Expected Credit Losses during the Period) Amortized Cost	Credit Credit Notpast

		due
	0%`～`0.273% $ 20,897,936 ( 57,151 ) $ 20,840,785		0%`～`2.346% $ 856,406 ( 17 ) $ 856,389	0%`～`9.936% $ 7,503 ( 8 ) $ 7,495

19 -

No change occurred in loss allowances for receivables from January 1 to september 30, 2021 and 2020.

c. Other receivables

Loss allowance was not provided because historical experience indicates that recovery is highly probable.

12. Inventories

Inventories
September 30, 2021 Commodities $ 11,240 Finished Product 1,920,550 Work in Process and Semi-finished Products 997,712 Raw Materials 283,131 $ 3,212,633 The nature of cost of goods sold is as follows: Three Months Ended September 30, 2021 Three Months Ended September 30, 2020 Cost of Inventories Sold $ 6,501,287 $ 15,863,201 Loss from inventory devaluation - 1,014,010 Others ( 128,668) ( 43,680) $ 6,372,619 $ 16,833,531	December 31, 2020 $ 44,250 4,333,700 1,279,262 346,595 $ 6,003,807 Nine Months Ended September 30, 2021 $ 22,352,575 - ( 312,043) $ 22,040,532	September 30, 2020
		$ 53,599 5,191,048 3,577,124 788,074 $ 9,609,845 Nine Months Ended September 30, 2020
	(	(	$ 45,783,985 1,808,630 60,832) $ 47,531,783

20 -

13. Subsidiaries

Subsidiaries included in the consolidated financial statements

The entities involved in the preparation of the Consolidated Financial Statements are listed as follows:

Name of Investor	Name of Subsidiary	Business nature	Shareholding (%)	Shareholding (%)	Shareholding (%)	Descrip tion
			September 30,2021	December 31,2020	September 30,2020
Catcher Technology Co., Ltd. Nanomag International Co., Ltd. Castmate International Co., Ltd. Cygnus International Co., Ltd. Stella International Co., Ltd. Lyra International Co., Ltd. Uranus International Co., Ltd. Aquila International Co., Ltd. Cepheus International Co., Ltd. Norma International Co., Ltd. Gigamag Co., Ltd.	Nanomag International Co., Ltd. Gigamag Co., Ltd. Ke Yue Co., Ltd. Yi Sheng Co., Ltd. Yi De Co., Ltd. Catcher Medtech Co., Ltd. Castmate International Co., Ltd. Stella International Co., Ltd. Uranus International Co., Ltd. Aquila International Co., Ltd. Norma International Co., Ltd. Next Level Ltd. Cor Ventures Pte. Ltd. Cygnus International Co., Ltd. Meeca Technology (Suzhou Industrial Park) Co., Ltd. Lyra International Co., Ltd. Topo Technology (Suzhou) Co., Ltd. Topo Technology (Taizhou) Co., Ltd. Meeca Technology (Taizhou) Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Cepheus International Co., Ltd. Yachila Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Neat Co., Ltd.	General investment General investment General investment General investment General investment Manufacturing and sales of medical devices General investment General investment General investment General investment General investment General investment General investment General investment Production, sales and development of alloys General investment Production, sales and development of alloys Production, sales and development of alloys Production, sales and development of alloys Production, sales and development of alloys Production, sales and development of alloys General investment Production and sales of molds and electronic components Production, sales and development of alloys Production, sales and development of alloys International trade	100 100 100 100 100 100 100 100 100 75 100 100 100 100 100 100 100 - - 100 100 100 100 100 100 100	100 100 100 100 100 - 100 100 100 75 100 100 100 100 100 100 100 - - 100 100 100 100 100 100 100	100 100 100 100 100 - 100 100 100 75 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100	Note 1 Note 2 Note 2

21 -

Note 1: The Company invested and established Catcher Medtech Co., Ltd. in September 2021, with 100% share holding.

Note 2: On October 5, 2020, the Group resolved at the extraordinary shareholders' meeting to sold all the shares of the subsidiary, which was completed in December 2020. Please refer to Note 29 for the 2020 consolidated financial statements of the Company.

14. Investments Accounted for Under the equity method

Investments in Associates Individually insignificant associates		September 30,2021 $ 9,017	December 31, 2020 $ 11,583		September 30,2020
					$ 12,700

Information on individually insignificant associates is as follows:

Share of the Group Net loss and total comprehensive income of the period	Three Months Ended September 30,2021 ($ 168)	Three Months Ended September 30,2020 $ 4,637	Nine Months Ended September 30,2021 ($ 2,566)	Nine Months Ended September 30,2020	Nine Months Ended September 30,2020
	(		(		$ 405

As of September 30, 2021, investments, the profit or loss and the comprehensive income of the share held by the Group from July 1 to September 30 and January 1 to September 30, 2021 accounted for under the equity method are calculated based on the financial report was no reviewed by CPAs. However, the management of the Group believes that fact that the above-mentioned investees’ financial reports have not been reviewed by CPAs will not have a significant impact.

15. Property, Plant, and Equipment

The Group's property, plant and equipment are for its own use.

Please refer to Table 11 for the Group's changes in property, plant and equipment from January 1 to September 30, 2021 and 2020.

No reversal of impairment loss was recognized from January 1 to September 30, 2021 and 2020.

22 -

Depreciation expenses are calculated on a straight-line basis according to the following durable years:

durable years:
Buildings
Factory main building	20~50 years
Mechanical and electrical power equipment	5 years
Engineering system	2~5 years
Machinery	2~10 years
Transportation Equipment	5 years
Office Equipment	2~5 years
Other Equipment	2~15 years
Lease Improvement	3~5 years

The Group's property, plant and equipment are not pledged.

16. Lease Agreement

a. Right-of-use assets

Right-of-use assets	Right-of-use assets
September 30, 2021 December 31, 2020 September 30, 2020 Carrying Amount of Right-of-use Assets Land $ 1,173,250 $ 1,225,208 $ 1,966,642 Buildings 19,659 20,016 23,325 $ 1,192,909 $ 1,245,224 $ 1,989,967 Three Months Ended September 30,2021 Three Months Ended September 30,2020 Nine Months Ended September 30,2021 Nine Months Ended September 30,2020 Increase of Right-of-use Assets $ 10,518 $ 56,108 Depreciation Expense on Right-of-use Assets Land $ 7,661 $ 11,868 $ 23,231 $ 35,334 Buildings 3,102 2,869 9,295 7,107 $ 10,763 $ 14,737 $ 32,526 $ 42,441 Sublease Income of Right-to-use Asset (Recognized in Operating Income) $ 559 $ 557 $ 1,671 $ 1,669		September 30, 2020
			$ 1,966,642 23,325 $ 1,989,967 Nine Months Ended September 30,2020 $ 56,108 $ 35,334 7,107 $ 42,441 $ 1,669

	$ 10,518 $ 23,231 9,295 $ 32,526 $ 1,671			$ 56,108 $ 35,334 7,107 $ 42,441 $ 1,669

Other than the increase and recognition of depreciation expenses above, the Group's right-of-use assets did not undergo significant sublease and impairment at January 1 to September 30, 2021 and 2020.

23 -

b. Lease liabilities

Lease liabilities
Carrying Amount of Lease Liabilities Current Non-current		September 30,2021 $ 14,480 $ 129,142	December 31, 2020 $ 17,584 $ 142,925		September 30,2020
					$ 17,269 $ 145,478

Range of discount rate for lease liabilities was as follows:

Land Buildings	September 30, 2021 0.71% 0.71% & 4.9%	December 31, 2020 0.71% 0.71% & 4.9%	September 30, 2020
			0.71% 0.71% & 4.9%

c.

Major lease activities and terms

The Group leases certain land and buildings for the use of plants and office spaces with lease terms of 3 to 50 years. The lease contract for land located in Taiwan specifies that lease payments will be adjusted every year on the basis of changes in the announced land value prices. The lease contract for land located in China specifies that lease payments will be adjusted every year based on the lease contract. At the end of the lease term, the Group has no bargain purchase option over the land and building leased, and the Group may not sublease or transfer all or part of the leased items without the lessor's consent.

d. Subleases

The Group subleases its right-of-use assets for office spaces in Taipei under operating leases with a lease term of 1 year to its affiliate Yue-Kang Health Control Technology Inc.

The total future lease payments to be received are as follows:

Year 1		September 30,2021 $ 2,269	December 31, 2020 $ 1,669		September 30,2020
					$ 2,225

24 -

e. Other lease information

Other lease information
Short-term Lease Expenses Expenses Relating to Low-value Asset Leases Expenses Relating to Variable Lease Payments Not Included in the Measurement of Lease Liabilities Total Cash Flows on Lease	Three Months Ended September 30,2021 $ 1,005 $ 194 $ 5,254	Three Months Ended September 30,2020 $ 1,225 $ 485 $ 9,818	Nine Months Ended September 30,2021		Nine Months Ended September 30,2020 $ 3,585 $ 1,286 $ 25,345 $ 83,560
				$ 3,348 $ 649 $ 19,380 $ 39,795		$ 3,585 $ 1,286 $ 25,345 $ 83,560

The Group has elected to apply the recognition exemption to certain assets which qualify as short-term leases and low-value asset leases, and did not recognize right-of-use assets and lease liabilities for these leases.

17. Investment Properties

Investment Properties
Cost Balance at January 1, 2021 Addition Net exchange difference Balance at September 30, 2021 Accumulated Depreciation Balance at January 1, 2021 Depreciation expense Net exchange difference Balance at September 30, 2021 Net amount at January 1, 2021 Net amount at September 30, 2021 Cost Balance at January 1, 2020 Addition Disposal Net exchange difference Balance at September 30, 2020 Accumulated Depreciation Balance at January 1, 2020 Depreciation expense Disposal Net exchange difference Balance at September 30, 2020 Net amount at September 30, 2020		Land $ 203,363 - - $ 203,363 $ - - - $ - $ 203,363 $ 203,363 $ 203,363 - - - $ 203,363 $ - - - - $ - $ 203,363		Buildings $ 900,329 410 12,050) $ 888,689 $ 603,393 32,865 7,919) $ 628,339 $ 296,936 $ 260,350 $ 893,370 650 157 ) 4,168) $ 889,695 $ 560,885 32,639 135 ) 2,368) $ 591,021 $ 298,674		Total
			( ( ( ( ( (		( ( ( ( ( (	$ 1,103,692 410 12,050) $ 1,092,052 $ 603,393 32,865 7,919) $ 628,339 $ 500,299 $ 463,713 $ 1,096,733 650 157 ) 4,168) $ 1,093,058 $ 560,885 32,639 135 ) 2,368) $ 591,021 $ 502,037

25 -

Investment property is depreciated on a straight-line basis over the following useful lives:

lives:
Main Building	20~35 years
Elevator Equipment	15 years
Heat Dissipation System	5 years

The 2021 COVID-19 pandemic had a significant effect on the market, the Group agreed to unconditionally postpone rent on part of the leases from the period of June 5 to December 5, 2021 to the period of December 5, 2021 to June 5, 2022.

The fair values of investment properties were $2,334,976 thousand and $1,926,116 thousand at December 31, 2020 and 2019. As evaluated by the management of the Group, there was no significant change in fair value at September 30, 2021 and 2020 compared to December 31, 2020 and 2019.

The Group's investment properties were not pledged.

The leasing period of investment properties was from February 2017 to March 2027. When exercising the right to renew the lease, the lessee shall agree to adjust the rent according to the market rent. Lessees have no preferential right to purchase the investment property at the end of the lease term.

The total amount of lease payments to be received in the future for investment property on operating lease is as follows:

on operating lease is as follows:
Year 1 Year 2 Year 3 Year 4 Year 5 Over 5 years		September 30,2021 $ 60,866 25,398 7,560 7,560 7,560 3,455 $ 112,399	December 31, 2020 $ 63,166 58,889 13,309 7,560 7,560 9,135 $ 159,619		September 30,2020
					$ 62,875 59,198 25,310 7,560 7,560 11,025 $ 173,528

26 -

18. Intangible Assets

Intangible Assets
Computer Software Emission license		September 30,2021 $ 42,599 - $ 42,599	December 31, 2020 $ 38,004 - $ 38,004		September 30,2020
					$ 60,551 8,344 $ 68,895

Except for the recognition of amortization expense, there were no significant additions to, disposals of, or impairments of the Group's intangible assets from January 1 to September 30, 2021 and 2020. Amortization expenses are calculated on a straight-line basis over the following useful lives:

basis over the following useful lives:
Computer Software	2~10 years
Emission license	5 years

19. Other Assets

Other Assets
Current Supplies Inventories Prepayment Tax Overpaid Retained for Offsetting the Future Tax Payable Others Non-current Prepayments for Equipment Others	September 30, 2021 $ 189,097 187,964 73,317 2,589 $ 452,967 $ 57,068 15,245 $ 72,313	December 31, 2020 $ 114,465 202,579 271,331 4,628 $ 593,003 $ 77,196 900 $ 78,096	September 30, 2020
				$ 88,281 277,420 403,173 9,584 $ 778,458 $ 126,997 1,122 $ 128,119

20.	Short-term Borrowings Unsecured Loans Bank Credit Borrowings	September 30, 2021 $ 79,231,726	December 31, 2020 $ 70,465,726	September 30, 2020	September 30, 2020
					$ 67,544,223

The interest rates of short-term borrowings at the end of the reporting period were as follows:

follows:
Bank Credit Borrowings	September 30, 2021 0.59%`～`0.90%	December 31, 2020 0.59%`～`0.87%	September 30, 2020
			0.59%`～`1.87%

27 -

21. Accounts payable

The Group's accounts payable incurred due to operation.

The Group has a financial risk management policy to ensure that all payables are repaid within the agreed credit term.

22. Other Liabilities

Other Liabilities
Current Other payables Employee compensation payable Salaries and bonuses payable Technical service fees payable Supplies Inventories payable Vacation payable Equipment payable Tax payable Heavy charges payable Utility payable Maintenance costs payable Meals payable Warehousing and transportation fees payable Labor costs payable Interest payable Others Other Liabilities Other prepayment Deferred revenue Guarantee deposits received Value-added tax payable Others Non-current Other Liabilities Guarantee deposits received Others	September 30, 2021 $ 2,820,650 1,016,661 588,437 175,702 140,005 109,494 103,544 90,364 72,769 53,933 46,213 35,603 19,580 10,637 696,335 $ 5,979,927 $ 1,192,551 588,136 20,502 25,062 13,126 $ 1,839,377 $ 21,317 - $ 21,317	December 31, 2020 $ 3,149,338 1,641,648 424,678 179,285 126,473 138,474 115,567 90,364 75,349 46,116 44,041 88,228 313,657 12,451 478,989 $ 6,924,658 $ 1,690,202 606,496 13,680 20,183 22,432 $ 2,352,993 $ 21,677 10 $ 21,687	September 30, 2020
				$ 3,316,845 1,855,262 547,708 204,968 153,640 222,892 141,315 90,364 188,280 69,082 135,592 80,302 50,626 12,700 579,631 $ 7,649,207 $ 4,282,421 705,920 26,520 20,010 28,615 $ 5,063,486 $ 21,654 10 $ 21,664

23. Retirement Benefit Plan

The pension expenses related to the defined benefit plan recognized from July 1 to September 30, 2021 and 2020 and January 1 to September 30, 2021 and 2020, are calculated based on the pension cost rate determined on December 31, 2020 and 2019,

28 -

and the amounts were NT$542 thousand, NT$500 thousand, NT$1,575 thousand and NT$1,499 thousand, respectively.

24. Equity

a. Share capital

1) Common stock

Common stock
Number of Shares Authorized (in Thousands) Share Capital Authorized Number of Shares Issued and Fully Paid (in Thousands) Share Capital Issued	September 30, 2021 1,000,000 $ 10,000,000 761,618 $ 7,616,181	December 31, 2020 1,000,000 $ 10,000,000 761,618 $ 7,616,181	September 30, 2020
				1,000,000 $ 10,000,000 761,618 $ 7,616,181

The holders of issued common stock with a par value of $10 are entitled to the right to one vote and to receive dividends.

On May 18, 2020, the Board of Directors resolved to cancel 8,773 thousand shares of treasury stock on June 30, 2020 as the base date for the capital reduction, and the Company's paid-in capital was $7,616,181 thousand after the capital reduction.

The share capital of authorized share capital reserved for issuance of the employee share options was 23,000 thousand shares.

Issuance of overseas depository receipts

In June 2011, the Company issued 6,700 thousand units of Global Depositary Receipts (GDRs, each of which was US$32.84 and represented 5 common stocks of the Company. A total of 33,500 thousand shares were issued.

According to the regulations of the competent authority, holders of depository receipts may request for redemption and circulation in the domestic securities exchange market. In addition, foreign investors may request reissue of depositary receipts within the scope of the original issuance limit. As of September 30, 2021 and December 31 and September 30, 2020, there were 448 thousand units, 805 thousand units and 799 thousand units of outstanding GDRs, equivalent to 2,239 thousand, 4,024 thousand and 3,993 thousand common stocks, respectively.

29 -

b. Capital surplus

Capital surplus
May Be Used to Offset A Deficit, Distributed As Cash Dividends, or Transferred to Share Capital (Note) Premium on Issuance of Shares Premium on Conversion of Corporate Bonds May Only Be Used to Offset Deficits Dividends that are not collected before the designated date	September 30, 2021 $ 7,229,828 12,775,052 3,944 $ 20,008,824	December 31, 2020 $ 7,229,828 12,775,052 3,351 $ 20,008,231	September 30, 2020
				$ 7,229,828 12,775,052 3,351 $ 20,008,231

Note: Such capital surplus may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or transferred to share capital (limited to a certain percentage of the Company’s capital surplus and once a year).

c.
Retained earnings and dividend policy

Under the earnings distribution policy as set forth in the Company's Articles of Incorporation, the earnings distribution or loss allowance shall be made at the end of each six months of the fiscal year. The distribution of earnings, if any, in the first half of the year is as follows:

1) Pay taxes;
2) Offset accumulated losses;
3) Estimate compensation of employees and remuneration of directors;
4) Appropriate 10% of the remaining profit as legal reserve, unless the accumulated legal reserve exceeds the Company’s paid-in capital;
5) Set aside or reverse special reserve according to the Company's operational needs and regulations;
6) If there are any unappropriated earnings, the Board of Directors shall prepare a distribution proposal by adding the accumulated undistributed earnings of the previous period and adjusting the undistributed earnings for the current period. If the proposal is made by issuing new shares, the proposal shall be approved by the shareholders' meeting. Distribution is made in the form of cash shall be approved by the Board of Directors. Where the Company has a profit at the end of each fiscal year, the Company shall distribute the earnings in the following order:
30 -
1) Pay taxes;
2) Offset accumulated losses;
3) Appropriate 10% of the remaining profit as legal reserve, unless the accumulated legal reserve exceeds the Company’s paid-in capital;
4) Set aside or reverse special reserve according to the Company's operational needs and regulations;
5) If there are any unappropriated earnings, the Board of Directors shall prepare a distribution proposal by adding the accumulated undistributed earnings of the previous period and adjusting the undistributed earnings for the current period. If the proposal is made by issuing new shares, the proposal shall be approved by the shareholders' meeting.

The Company is still operating in a growing environment and will take advantage of the economic environment to achieve sustainable operation and long-term development. The Board of Directors will pay attention to the stability and growth of dividends when preparing the earnings distribution plan. The cash portion of the shareholders' bonus will be no less than 10% of the shareholders' distribution. However, if cash dividends to shareholders are less than NT$0.50 per share, stock dividends may still be distributed.

For the distribution of employees’ and directors' compensation prescribed in the Company's Articles of Incorporation, please refer to Employee's compensation and directors' compensation in Note 26 (h).

The legal reserve may be used to make up for losses. When the Company has no loss, the portion of the legal reserve exceeding 25% of the total paid-in capital may be appropriated in the form of cash, in addition to being transferred to share capital.

The Company's 2020 and 2019 earnings distribution are as follows:

Legal reserve Special reserve Cash Dividends to Shareholders Dividends Per Share (NT$)		2020 $ 1,965,163 $ 2,205,804 $ 9,139,417 $ 12		2019
				$ 1,127,212 $ 4,778,189 $ 7,616,181 $ 10

The above cash dividend distribution was approved by the Board of Directors on April 20, 2021 and May 18, 2020. The earnings distribution was approved by the shareholders' meeting on August 27, 2021 and June 30, 2020 respectively.

31 -

d. Other equity

1) Exchange differences on translating the financial statements of foreign operations

operations
Beginning Balance Exchange Differences on Translation of Foreign Operations Ending Balance	Nine Months Ended September 30,2021 ( $ 14,326,474 ) ( 3,050,721) ($ 17,377,195)	Nine Months Ended September 30,2020
	( ( (	( ( (	$ 12,148,648 ) 2,634,136) $ 14,782,784)

2) Unrealized valuation loss on financial assets at fair value through other comprehensive Income

comprehensive Income
Beginning Balance Unrealized Gains (Losses) Equity instruments Debt instrument Reclassification adjustments Disposal of debt instrument Accumulative profit or loss from disposal of equity instruments transferred to retained earnings Ending Balance	Nine Months Ended September 30,2021 ( $ 67,836 ) ( 52,339 ) ( 7,541 ) ( 1,278 ) ( 501) ($ 129,495)	Nine Months Ended September 30,2020
	( ( ( ( ( (	( ( (	$ 39,858 ) 11,140 ) - - - $ 50,998)

32 -

e. Non-controlling interests

f.

Non-controlling interests
Beginning Balance Net Profit for the Period Other comprehensive loss for the period Exchange differences on translating the financial statements of foreign operations Earning distribution of subsidiaries Ending Balance Treasury stock Number of shares on January 1, 2021 Increase in the current period Number of shares on September 30, 2021	Nine Months Ended September 30,2021 $ 96,537 21,534 ( 1,991 ) ( 66,734) $ 49,346	Nine Months Ended September 30,2020
	( (	$ 125,794 25,587 ( 706 ) ( 66,643) $ 84,032 Recoveryreasons
		Buy back to cancel (thousands of shares)
			- 1,703 1,703

On September 16, 2021, the Board of Directors resolved to repurchase 25,000 thousand shares of the Company at prices ranging from $109.2 to $256.8 per share from September 16 to November 15, 2021 to safeguard the Company's credit and shareholders' equity, and will continue to repurchase the Company's shares when the market price is below the lower limit of the original price range.

On March 17, 2020, the Board of Directors resolved to repurchase 25,000 thousand shares of the Company at prices ranging from $132 to $354.2 per share from March 18 to May 17, 2020 to safeguard the Company's credit and shareholders' equity, and will continue to repurchase the Company's shares when the market price is below the lower limit of the original price range. By the end of the execution period of treasury stock, the Company repurchased 8,773 thousand shares at a total cost of $1,796,390 thousand. On May 18, 2020, the Board of Directors resolved to cancel 8,773 thousand shares of treasury

33 -

stock on June 30, 2020 as the base date for capital reduction.

The Securities and Exchange Act stipulates that the number of stocks bought back as treasury stock should not exceed 10% of the number of the Company's issued and outstanding stocks and the amount bought back should not exceed the sum of retained earnings, paid-in capital in excess of par value and realized capital surplus.

Treasury shares held by the Company may be neither pledged nor assigned rights such as dividend appropriation and voting rights in accordance with the Securities and Exchange Act.

25. Revenue

Revenue
Revenue from Contracts with Customers Casings and Interior Components Sales revenue Rental Revenue	Three Months Ended September 30, 2021 $ 9,850,877 16,768 $ 9,867,645	Three Months Ended September 30, 2020 $ 23,650,971 17,410 $ 23,668,381	Nine Months Ended September 30, 2021 $ 32,848,355 50,578 $ 32,898,933	Nine Months Ended September 30, 2020
					$ 63,775,228 47,533 $ 63,822,761

a. Customer contract information

The Company sells casings and interior components to brand factories. All goods are sold at fixed amounts as agreed in the contracts.

b. Contract balance

Contract balance
Accounts receivable Total carrying amount Less: loss allowance Contract liabilities - current Sales of goods	September 30, 2021 $13,124,285 ( 57,183) $13,067,102 $ 58,096	December 31, 2020 $17,374,684 ( 57,183) $17,317,501 $ 12,545	September 30, 2020 $21,767,716 ( 57,183) $21,710,533 $ 100,538	January 1, 2020
	(	(	(	(	$23,661,147 57,183) $23,603,964 $ 25,614

34 -

26. Net Profit for the Period

a. Interest income

Interest income
Bank Deposit Investments in debt instruments measured at fair value through other comprehensive income Bonds with repurchase agreement Other income Subsidy Income Recycle Income Dividend income Tax Refund Income (Note) Other income	Three Months Ended September 30, 2021 $ 174,334 18,819 1,527 $ 194,680 Three Months Ended September 30, 2021 $ 42,354 47,099 52,921 - 1,420 $ 143,794	Three Months Ended September 30, 2020 $ 322,102 - 3,241 $ 325,343 Three Months Ended September 30, 2020 $ 229,641 29,557 19,443 - 2,741 $ 281,382	Nine Months Ended September 30, 2021 $ 578,679 18,819 4,539 $ 602,037 Nine Months Ended September 30, 2021 $ 1,692,965 158,938 52,921 - 23,245 $ 1,928,069	Nine Months Ended September 30, 2020
				$ 1,749,549 - 11,408 $ 1,760,957 Nine Months Ended September 30, 2020
					$ 1,936,282 55,691 19,443 1,230,578 8,981 $ 3,250,975

b. Other income

Note: Tax refund income refers to the application for refund of overpayment of business tax filed by the Group to the National Taxation Bureau.

c. Other profit and loss

Other profit and loss
Profit and Loss of Financial Assets at Fair Value Through Profit or Loss Disposal of investments in debt instruments measured at fair value through other comprehensive income Others Interest expense Interest on Bank Loans Interest of Lease Liabilities	Three Months Ended September 30,2021 ( $ 37,314 ) 1,278 9,884 ($ 26,152) Three Months Ended September 30,2021 $ 119,061 258 $ 119,319	Three Months Ended September 30,2020 $ 16,766 - 65,256 $ 82,022 Three Months Ended September 30,2020 $ 127,132 336 $ 127,468	Nine Months Ended September 30,2021 $ 87,754 1,278 13,862 $ 102,894 Nine Months Ended September 30,2021 $ 347,759 847 $ 348,606	Nine Months Ended September 30,2020
				$ 9,070 - 129,009 $ 138,079 Nine Months Ended September 30,2020
					$ 453,319 992 $ 454,311

d. Interest expense

35 -

e. Depreciation and amortization

Depreciation Expenses by Function Operating costs Operating expenses Amortization Expenses by Function Operating costs Operating expenses	Three Months Ended September 30, 2021 $ 997,914 150,295 $ 1,148,209 $ 6,084 10,167 $ 16,251	Three Months Ended September 30, 2020 $ 2,422,104 235,425 $ 2,657,529 $ 10,231 6,865 $ 17,096	Nine Months Ended September 30, 2021 $ 3,385,398 467,048 $ 3,852,446 $ 21,504 21,444 $ 42,948	Nine Months Ended September 30, 2020	Nine Months Ended September 30, 2020
					$ 7,391,360 728,413 $ 8,119,773 $ 30,887 20,805 $ 51,692

f. Direct operating expenses of investment property

Rental income generated Employee benefit expenses Short-term Employee Benefits Post-employment Benefits Defined contribution plan Defined benefit plan (Note 23) By Function Operating costs Operating expenses	Three Months Ended September 30,2021 $ 11,316 Three Months Ended September 30, 2021 $ 2,626,724 165,193 542 165,735 $ 2,792,459 $ 2,115,823 676,636 $ 2,792,459	Three Months Ended September 30,2020 $ 11,506 Three Months Ended September 30, 2020 $ 5,233,677 222,709 500 223,209 $ 5,456,886 $ 4,852,427 604,459 $ 5,456,886	Nine Months Ended September 30,2021 $ 34,149 Nine Months Ended September 30, 2021 $ 8,280,479 446,319 1,575 447,894 $ 8,728,373 $ 6,742,957 1,985,416 $ 8,728,373	Nine Months Ended September 30,2020	Nine Months Ended September 30,2020
				$ 35,046 Nine Months Ended September 30, 2020
					$13,261,944 550,064 1,499 551,563 $13,813,507 $ 11,535,253 2,278,254 $13,813,507

g. Employee benefit expenses

h. Employee's compensation and directors' remuneration

In accordance with the Company's Articles of Incorporation, the Company contributes no less than 1% and no more than 1% of the profit before tax before deducting the distribution of employees' and directors' compensation to employees' and directors' compensation, respectively. Employee's compensation and directors' compensation at July 1 to September 30, 2021, and 2020, and January 1 to September 30, 2021, and 2020 are as follows:

36 -

Estimated percentage

Estimated percentage
Employee compensation Director’s remuneration Amount Employee compensation Director’s remuneration	Nine Months Ended September 30,2021 7.64% 0.21% Three Months Ended September 30,2021 Three Months Ended September 30,2020 $ 158,839 $ 446,824 $ 4,250 $ 4,250	Nine Months Ended September 30,2020 8.85% 0.10% Nine Months Ended September 30,2021 Nine Months Ended September 30,2020 $ 448,364 $ 950,985 $ 12,150 $ 11,273	Nine Months Ended September 30,2020
				8.85% 0.10% Nine Months Ended September 30,2020
					$ 950,985 $ 11,273

If there is still any change in the amount after the annual consolidated financial statements are authorized for issue, the differences shall be treated as a change in accounting estimates in the following year.

Employees and directors' compensation for 2020 and 2019 were resolved by the Board of Directors on March 10, 2021 and March 6, 2020 respectively as follows:

follows:
Employee compensation Director’s remuneration	2020 Cash Stock $ 1,164,883 $ - 15,523 -	2019
	Cash $ 1,164,883 15,523	Cash $ 950,847 16,444	Stock
			$ - -

There was no difference between the actual amount of employees' compensation and directors' compensation distributed in 2020 and 2019 and the amount recognized in the consolidated financial statements in 2020 and 2019.

For information on the Company's employees' compensation and directors' compensation as resolved by the Board of Directors, please visit the "Market Observation Post System" of Taiwan Stock Exchange.

i. Foreign exchange profit or loss

Total Foreign Exchange Profit Total Foreign Exchange Loss Net Profit or Loss	Three Months Ended September 30, 2021 $ 172,408 ( 146,618) $ 25,790	Three Months Ended September 30, 2020 $ 2,142,287 (4,573,952) ($ 2,431,665)	Nine Months Ended September 30, 2021 $ 2,690,214 (4,504,517) ($ 1,814,303)	Nine Months Ended September 30, 2020	Nine Months Ended September 30, 2020
	(	( (	( (	( (	$ 5,783,636 8,569,445) $ 2,785,809)

37 -

27. Income tax

a. Income tax recognized in profit or loss

Major components of income tax expenses are as follows:

Current Income Tax Incurred during the Period Additional Unappropriated Earnings Tax Adjustments for Previous Years Special Law on the Repatriation of Overseas Funds Deferred Income Tax Incurred during the Period	Three Months Ended September 30, 2021 $ 71,499 30 ( 1,379 ) - 70,150 416,493 $ 486,643	Three Months Ended September 30, 2020 $ 1,725,054 - - 2,294,302 4,019,356 (1,084,944) $ 2,934,412	Nine Months Ended September 30, 2021 $ 1,193,539 340,711 ( 23,174 ) - 1,511,076 936,113 $ 2,447,189	Nine Months Ended September 30, 2020	Nine Months Ended September 30, 2020
	(	(	(	(	$ 4,104,065 - 400,439 2,294,302 6,798,806 573,862) $ 6,224,944

The tax rate applicable to the Group is 20% according to the Income Tax Act of the R.O.C.; the tax rate applicable to the subsidiaries in mainland China is 25%, and the tax rates arising in other jurisdictions are based on the tax rates applicable in the respective jurisdictions.

In July 2019, The President of Republic of China promulgated the Regulations on the Administration, Application and Taxation of Repatriation of Overseas Funds. For new profit-seeking enterprises that applied for repatriation of funds between August 15, 2019 and August 14, 2020 and repatriated funds within the approved period, the applicable tax rate was reduced from 20% to 8%. The repatriated funds shall be deposited in special accounts for foreign exchange deposits, and taxes shall be deducted by the receiving bank when the funds are deposited into the special account. The Company repatriated NT$ 28,813,096 thousand (US$ 978,838 thousand), with NT$ 2,294,302 thousand withheld for taxes in August and September 2020 respectively.

b.

Income tax approved circumstances

The income tax returns of the Company and the subsidiaries, Ke Yue, Yi Sheng and Yi De, have been examined and approved by the tax authorities until 2019. However, the income tax returns of the Company in 2018 have not been approved.

28. Earnings Per Share

Net income and weighted average number of ordinary shares used for calculation of earnings per share are as follows:

38 -

Net Profit for the Period

Net Profit for the Period
Net income Attributable to Shareholders of the parent Number of shares Weighted Average Number of Ordinary Shares Used for Calculation of Basic Earnings Per Share Effect of Potentially Dilutive Ordinary Shares: Employee compensation Weighted Average Number of Ordinary Shares Used for Calculation of Diluted Earnings Per Share	Three Months Ended September 30, 2021 $ 2,009,924 Three Months Ended September 30, 2021 761,555 2,677 764,232	Three Months Ended September 30, 2020 $ 568,550 Three Months Ended September 30, 2020 761,618 2,462 764,080	Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 $ 5,204,455 $ 7,257,142 Unit: Thousand shares Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 761,597 764,936 4,194 6,317 765,791 771,253

If the Group chooses to offer employee compensation or share profits in the form of cash or stock, while calculating diluted earnings per share, and assuming that the compensation is paid in the form of stock, the dilutive potential ordinary shares will be included in the weighted average number of outstanding shares to calculate diluted earnings per share. The dilutive effect of such potential ordinary shares shall continue to be considered when calculating diluted earnings per share before the number of shares are distributed as employee compensation is approved in the following year.

39 -

29. Disposal of Subsidiaries

The Group signed an agreement to dispose of Topo Technology (Taizhou) Co., Ltd. and Meeca Technology (Taizhou) Co., Ltd. (hereinafter referred to as the “Taizhou Subsidiaries”) on August 18, 2020. The Taizhou Subsidiaries are responsible for smartphone casing production for the Group. The Group completed such disposal on December 31, 2020, and has since lost control of the subsidiaries.

a. The Amount Collected

The Amount Collected
Cash and Cash Equivalents		Taizhou Subsidiaries
		$ 41,029,007

b. Analysis of Assets and Liabilities for the Taizhou Subsidiaries

Current assets Cash and Cash Equivalents Financial assets at amortized cost Accounts receivable Other receivables Inventories Current Income Tax Assets Other current assets Non-current assets Property, Plant, and Equipment Right-of-use assets Intangible Assets Other Non-current Assets Current liabilities Short-term Borrowings Contract liabilities Accounts payable Other payables Income Tax Payable Other current liabilities Disposed Net Assets	TaizhouSubsidiaries	TaizhouSubsidiaries
	( ( ( ( ( (	$ 735,979 1,273 2,111,820 3,823,085 8,174,890 54,949 649,882 12,239,757 774,755 23,314 23,717 3,835,547 ) 4,484 ) 4,909,828 ) 5,442,490 ) 62,289 ) 30,166) $ 14,328,617

40 -

c. Profit from Disposal of Subsidiaries

c. Profit from Disposal of Subsidiaries
The Amount Collected Disposed Net Assets Translation Differences Cause by Reclassification from Equity to Profit or Loss due to the Disposal of Subsidiaries Expenses and Taxes Related to the Disposal Profit from Disposal (Listed under Other Profit or Loss) Less: Capital Gains Tax (Listed under Income Tax Expense) Net Profit from Disposal d. Net Cash Generated from Disposal of Subsidiaries Amount Collected in Cash or Cash Equivalents Less: Balance of Cash and Cash Equivalents from Disposal	TaizhouSubsidiaries
	( ( (	$ 41,029,007 14,328,617 ) 571,027 ) 178,171) 25,951,192 2,984,368 $ 22,966,824 Taizhou Subsidiaries
	(	$ 41,029,007 735,979 ) $ 40,293,028

30. Financial Instrument

a. Information on fair value - financial instruments not measured at fair value The carrying amounts of financial instruments that are not measured at fair value, including financial instruments that include cash and cash equivalents, financial assets at amortized cost, accounts receivable, other receivables, refundable deposits, short-term loans, accounts payable, other payables and guarantee deposits received, are the reasonable approximate value of their fair value.

b. Information on fair value - financial instruments measured at fair value on a recurring basis.

41 -

1) Fair value hierarchy

September 30, 2021

September 30, 2021
Financial Assets at Fair Value Through Profit or Loss Domestically listed stocks Fund Beneficiary Certificate Simple Agreement for Future Equity (SAFE) Private Fund Limited Partnership Financial assets at fair value through other comprehensive income Investments in equity instruments - Domestically listed stocks - Domestically unlisted stocks - Limited Partnership Investment in debt instruments - Foreign corporate bonds December 31, 2020 Financial Assets at Fair Value Through Profit or Loss Domestically listed stocks Financial assets at fair value through other comprehensive income Investments in equity instruments - Domestically unlisted stocks - Limited Partnership September 30, 2020 Financial Assets at Fair Value Through Profit or Loss Domestically listed stocks Financial assets at fair value through other comprehensive income Investments in equity instruments - Domestically unlisted stocks - Limited Partnership	Level 1 $ 1,505,348 3,738,113 - - - $ 5,243,461 $ 798,143 - - - $ 798,143 Level 1 $ 349,801 $ - - $ - Level 1 $ 333,863 $ - - $ -	Level 2 $ - - - - - $ - $ - - - 3,938,292 $ 3,938,292 Level 2 $ - $ - - $ - Level 2 $ - $ - - $ -	Level 3 $ - - 75,195 751,100 118,000 $ 944,295 $ - 36,540 682,608 - $ 719,148 Level 3 $ - $ 84,180 568,700 $ 652,880 Level 3 $ - $ 102,405 416,814 $ 519,219	Total
				$ 1,505,348 3,738,113 75,195 751,100 118,000 $ 6,187,756 $ 798,143 36,540 682,608 3,938,292 $ 5,455,583 Total
				$ 349,801 $ 84,180 568,700 $ 652,880 Total
				$ 333,863 $ 102,405 416,814 $ 519,219

42 -

There is no transfer between level and level II fair value measurement in the nine months ended September 30, 2021.

2) Reconciliation of Level 3 fair value measurements of financial instruments

Nine Months Ended September 30, 2021

Financial Assets Beginning Balance Purchase Recognized in Profit or Loss (Other Profit and Loss) Recognized in Other Comprehensive Income (Unrealized gains and losses on investments in financial assets at fair value through other comprehensive income) Exchange Difference Ending Balance	Measured at fair value through profit or loss Equity instruments $ - 841,624 105,682 - ( 3,011) $ 944,295	Measured at fair value through other comprehensive income Equity instruments $ 652,880 144,556 - ( 63,127 ) ( 15,161) $ 719,148		Total

	(	( (	( (	$ 652,880 986,180 105,682 63,127 ) 18,172) $ 1,663,443

Nine Months Ended September 30, 2020

Nine Months Ended September 30, 2020
Financial Assets Beginning Balance Recognized in Other Comprehensive Income (Unrealized gains and losses on investments in financial assets at fair value through other comprehensive income) Exchange Difference Ending Balance	Measured at fair value through other comprehensive income
	Equityinstruments
	( (	$ 543,130 11,140 ) 12,771) $ 519,219

43 -
3) Valuation techniques and inputs of Level 2 fair value measurement The fair value of foreign corporate bonds is measured based on quotations in the open market provided by third parties.
4) Valuation techniques and inputs of Level 3 fair value measurement The fair value of domestically unlisted stocks, limited partnership and private fund was estimated using the market method and based on the recent net value of invested companies. In the market approach, the price of comparable companies was used to estimate the value of the target asset through comparison, analysis, and adjustments. The fair value of limited partnerships was estimated based on the recent net value. The fair value of SAFE investments was estimated using a valuation model.
c. Category of financial instruments

Financial Assets Measured at fair value through profit or loss Mandatorily Measured at Fair Value Through Profit or Loss Financial assets at amortized cost (Note 1) Financial assets at fair value through other comprehensive income Investments in equity instruments Investment in creditor instruments Financial Liabilities Measured at amortized cost (Note 2)	September 30, 2021 $ 6,187,756 206,537,962 1,517,291 3,938,292 88,780,005	December 31, 2020 $ 349,801 219,425,827 652,880 - 85,117,709	September 30, 2020
			$ 333,863 188,817,362 519,219 - 84,685,184

Note 1: The balance includes financial assets at amortized cost, including cash and cash equivalents, debt instrument investments, notes receivable, trade receivables, other receivables, and refundable deposits.
Note 2: The balance includes financial liabilities measured at amortized cost, including short-term loans, trade payables, other payables, and guarantee deposits received.
d. Financial risk management objectives and policies
The Group’s major financial instruments include equity and debt investments, trade receivables, trade payables, borrowings, and lease liabilities. The financial management department of the Group provides services for the business units, coordinates the operations of the domestic and international financial markets, and supervises and manages financial risks related to the
44 -

operations of the Group by analyzing the internal risk reports of the risks according to the level and scope of risks. Such risks include market risk (foreign exchange risk, interest rate risk, and other price risks), credit risk, and liquidity risk.

Material financial activities of the Group are reviewed by the Board of Directors in accordance with relevant regulations and internal control systems. Compliance with policies and exposure limits is reviewed by the internal auditors on a continuous basis. The Group did not perform any financial instrument (including derivative financial instruments) transactions for speculative purposes.

1) Market risk

The Group’s operating activities are primarily exposed to the financial risks of changes in foreign currency exchange rates (see a) below), interest rates (see b) below), and other price risks (see c) below).

Market risk in relation to the Group's financial instruments and its management and measurement approaches remain unchanged.

a) Foreign exchange risk

The Group conducted foreign currency sales and purchases, which exposed the Group to foreign currency risk.

For the monetary assets and liabilities of the Group denominated in non-functional currencies on the balance sheet date (including those written off in the consolidated financial statements), please refer to Note 33.

Sensitivity analysis

The Group is exposed mainly to RMB and USD fluctuations.

The following table is the Group’s sensitivity analysis when there is a 1% increase and decrease in the functional currency against foreign currencies. The sensitivity analysis included only outstanding foreign-currency denominated monetary items. A positive figure in the table below indicates the amount of increase in profit before tax when the functional currency depreciates by 1% against each relevant foreign currency. When the functional currency appreciates by 1% against each relevant foreign currency, the impact on the net profit will be the negative sum of the same

45 -

amount.

amount.
Profit or Loss Profit or Loss	Impact of USD
	Nine Months Ended September 30,2021 Nine Months Ended September 30,2020 $ 843,493 $ 1,069,095 Impact of RMB	Nine Months Ended September 30,2020
	Nine Months Ended September 30,2021 $ 29,894	Nine Months Ended September 30,2020
		( $ 907 )

The above foreign currency monetary assets or liabilities were mainly attributable to the cash and cash equivalents, financial assets at amortized cost, and receivables and payables denominated in USD and RMB, which were outstanding and not hedged on the balance sheet date.

The Group's sensitivity to USD and RMB exchange rates increased during the period primarily due to the increase in USD and RMB net assets. The management is of the view that the sensitivity analysis cannot represent the inherent risk of exchange rates because foreign currency exposures at the date of the consolidated balance sheet do not reflect the mid-period exposures.

46 -

b) Interest rate risk

The Group is exposed to interest rate risk because entities in the Group borrow funds at both fixed and floating interest rates. The risk is managed by the Group by maintaining an appropriate mix of fixed and floating rate borrowings.

The carrying amounts of financial assets and financial liabilities of the Group exposed to interest rate risk on the balance sheet date are as follows:

as follows:
Fair Value Interest Rate Risk Financial Assets Financial Liabilities Cash Flow Interest Rate Risk Financial Assets Financial Liabilities	September 30, 2021 $ 176,069,546 143,622 17,057,386 79,231,726	December 31, 2020 $ 166,938,821 160,509 34,838,700 70,465,726	September 30, 2020
			$ 163,712,099 1,874,854 3,028,887 65,832,116

Sensitivity analysis

The sensitivity analysis below is prepared based on the risk exposure of non-derivative instruments to the interest rates at the balance sheet date. For liabilities at floating interest rates, the analysis assumes they are outstanding throughout the reporting period if they are outstanding at the balance sheet date.

If interest rates had been 10 basis points higher/lower and all other variables were held constant, the Group’s profit before tax at January 1 to September 30, 2021 and 2020 would have decreased/increased by NT$46,631 thousand and NT$47,102 thousand, respectively. The change would be mainly attributable to the Group’s exposure to interest rates on its variable-rate bank borrowings of cash flow.

c)

Other price risk

The Group was exposed to equity price risk through its investments in listed equity securities and fund beneficiary certificate. The Group manages this exposure by maintaining a portfolio of investments and asset allocation with different risks.

47 -

Sensitivity analysis

The sensitivity analysis below is carried out based on the exposure to equity price risk on the balance sheet date.

If equity prices had been 1% higher/lower, the profit before tax at

January 1 to September 30, 2021 and 2020 would have increased/decreased by NT$52,435 thousand and NT$3,339 thousand respectively, as a result of the changes in fair value of financial assets at fair value through profit or loss. If equity prices had been 1% higher/lower, the profit before tax at January 1 to September 30, 2021 and 2020 would have increased/decreased by NT$7,981 thousand and NT$0 thousand respectively, as a result of the changes in fair value of financial assets at fair value through other comprehensive income.

2)

Credit risk

Credit risk refers to the risk that causes the financial loss of the Group due to a counterparty's delay in performing contractual obligations. As of the balance sheet date, the Group's largest credit risk exposure from a counterparty's failure to fulfill obligations came from the carrying amount of financial assets recognized in the consolidated balance sheets. As counterparties of the Group are all companies and organizations with good credit ratings, there is no anticipated material credit risk. The Group also continues to evaluate the financial conditions of clients with whom the Group has accounts receivable.

The amounts of accounts receivable with a significant concentration of credit risk of the Group are as follows:

Company A Company B Company C Company D	September 30,	2021 `％` 50 19 15 4	December 31,	2020 `％` 39 20 10 20	September 30,	2020
	Amount $ 6,575,251 2,482,052 1,995,319 493,060		Amount $ 6,742,116 3,501,534 1,685,265 3,539,126		Amount $ 9,466,040 4,320,094 1,844,683 4,767,509	`％`
						43 20 6 22

48 -
3) Liquidity risk

The Group manages liquidity risk by monitoring and maintaining a sufficient level of cash and cash equivalents to support the financial needs of the Group’s operations and mitigate the effects of fluctuations in cash flows. In addition, the management monitors the utilization of bank borrowings and ensures compliance with loan covenants.

The Group's working capital and the bank facilities acquired are sufficient to meet its demand for future operations; therefore, there is no liquidity risk relating to the incapability of raising funds for performing contractual obligations.

a) Table of liquidity and interest risks of non-derivative liabilities The analysis of the remaining contractual maturities of non-derivative financial liabilities is prepared on the basis of the undiscounted cash flows (including principal and estimated interest) of financial liabilities based on the earliest possible date on which the Group is required to make repayment. Therefore, bank loans for which the Group may be required to repay immediately are listed by the earliest period in the table below disregarding the probability of exercising such right immediately by the banks.The analysis of the maturity of other non-derivative financial liabilities is prepared in accordance with the agreed repayment date.

The amount of undiscounted interests relating to cash flow paid from floating rate payments is extrapolated based on the interest rate yield curve at the end of the reporting period.

September 30, 2021

Non-derivative Financial Liabilities Zero-interest-bearing liabilities Lease liabilities Variable-rate instruments		Less than 3 months $ 7,408,072 2,495 63,773,800 $ 71,184,367	3 ~ 12 months $ 2,118,891 12,962 15,579,443 $ 17,711,296		1~5years $ 21,316 24,869 - $ 46,185		More than 5 years
							$ - 116,896 - $ 116,896

49 -

Additional information about the maturity analysis for the aforesaid financial liabilities:

Lease liabilities	Less than 1 year $ 15,457		1~5years $ 24,869	5~10years $ 20,626		10~15 years $ 20,626		15~20 years $ 42,643		More than 20years
										$ 33,001

December 31, 2020

Non-derivative Financial Liabilities Zero-interest-bearing liabilities Lease liabilities Variable-rate instruments		Less than 3 months $ 10,897,975 3,445 47,104,357 $ 58,005,777	3 ~ 12 months $ 3,732,331 15,185 23,496,032 $ 27,243,548		1~5years $ 21,677 25,363 - $ 47,040		More than 5 years
							$ - 132,023 - $ 132,023

Additional information about the maturity analysis for the aforesaid financial liabilities:

Lease liabilities	Less than 1 year $ 18,630		1~5years $ 25,363	5~10years $ 22,918		10~15 years $ 22,918		15~20 years $ 44,935	More than 20years	More than 20years
										$ 41,252

September 30, 2020

Non-derivative Financial Liabilities Zero-interest-bearing liabilities Lease liabilities Variable-rate instruments Instruments with fixed interest rates		Less than 3 months $ 18,534,627 3,749 56,192,230 1,718,260 $ 76,448,866	3 ~ 12 months $ 6,200,861 14,588 9,725,291 - $ 15,940,740		1~5years $ 21,654 28,169 - - $ 49,823		More than 5 years
							$ - 132,023 - - $ 132,023

Additional information about the maturity analysis for the aforesaid financial liabilities:

==> picture [326 x 26] intentionally omitted <==

The above amounts of non-derivative financial asset and liability instruments with floating interest rates are subject to change due to differences between the floating rates and the interest rates estimated at the balance sheet date.

50 -

b) Financing facilities

Financing facilities
Unsecured Bank Borrowing Limit Used amount Unused amount	June 30,2021 $ 79,519,286 11,842,371 $ 91,361,657	December 31, 2020 $ 70,475,726 17,427,286 $ 87,903,012	June 30,2020
				$ 67,554,223 29,227,339 $ 96,781,562

31. Related Party Transactions

All transactions between the Company and its subsidiaries (related parties of the Company), account balances, income, and expenses are eliminated upon consolidation and therefore are not shown in the note. Except as disclosed in other notes, the transactions between the Group and related parties are as follows:

Remuneration of key management

Short-term Employee Benefits Post-employment Benefits	Three Months Ended September 30,2021 $ 85,777 7,485 $ 93,262	Three Months Ended September 30,2020 $ 29,134 8,842 $ 37,976	Nine Months Ended September 30,2021 $ 257,331 22,457 $ 279,788	Nine Months Ended September 30,2020	Nine Months Ended September 30,2020
					$ 87,403 26,528 $ 113,931

The remuneration of directors and key management is determined by the Remuneration Committee according to the relationship and reasonableness of the general industry standards, performance of individuals, the performance of the Company, and future risk.

32. Significant Contingent Liabilities and Unrecognized Contract Commitments

Except for those disclosed in other notes, significant commitments and contingent liabilities of the Group on the balance sheet date are as follows:

The Group's unrecognized contractual commitments are as follows:

Acquisition of Property, Plant, and Equipment Inventories Purchased		September 30,2021 $ 146,263 $ 156,991	December 31, 2020 $ 369,672 $ 47,947		September 30,2020
					$ 322,001 $ 64,792

51 -

33. Information on Foreign Currency-denominated Assets and Liabilities of Significant Influence

The following summary is presented in foreign currencies other than the functional currency of the Group. The exchange rate disclosed in the summary refers to the exchange rate of a foreign currency to the functional currency. Assets and liabilities recognized in foreign currencies with significant impact are as follows:

Unit: Foreign currencies and NTD are in thousands

September 30, 2021

September 30, 2021
Foreign currencyasset Monetary Items USD USD RMB RMB Foreign currencyliabilities Monetary Items USD USD RMB December 31, 2020 Foreign currencyasset Monetary Items USD USD USD RMB RMB	Foreign currency $ 2,565,075 557,686 199,362 501,890 27,421 61,993 4,436 Foreign currency $ 2,794,953 835,310 8,980 229,568 1,136,042	Exchange rate 27.8 (USD:NTD) 6.4854 (USD:RMB) 4.2800 (RMB:NTD) 0.1542 (RMB:USD) 27.9 (USD:NTD) 6.4854 (USD:RMB) 4.33 (RMB:NTD) Exchange rate 28.43 (USD:NTD) 6.5249 (USD:RMB) 1.3221 (USD:SGD) 4.3520 (RMB:NTD) 0.1533 (RMB:USD)	Carryingamount
			$ 71,309,095 15,531,706 853,268 2,155,350 765,036 1,726,506 19,210 Carryingamount
			$ 79,460,520 23,789,637 255,970 999,079 4,959,942

(Continued on the next page)

52 -

(Continued from the previous page)

Foreign currencyliabilities Monetary Items USD USD RMB September 30, 2020 Foreign currencyasset Monetary Items USD USD USD Foreign currencyliabilities Monetary Items USD USD RMB	Foreign currency $ 114,615 111,600 25,703 Foreign currency $ 2,960,166 1,189,440 1,000 197,888 273,427 21,116	Exchange rate 28.53 (USD:NTD) 6.5249 (USD:RMB) 4.4020 (RMB:NTD) Exchange rate 29.05 (USD:NTD) 6.8101 (USD:RMB) 1.3692 (USD:SGD) 29.15 (USD:NTD) 6.8101 (USD:RMB) 4.2940 (RMB:NTD)	Carryingamount
			$ 3,269,980 3,178,369 113,145 Carryingamount
			$ 85,992,817 34,612,701 29,109 5,768,442 7,956,717 90,673

The Group is mainly exposed to the foreign currency risks related to USD. The following information is an aggregation of the functional currencies of the entities holding foreign currencies. The currency rates disclosed were the rates used to translate such functional currencies into the presentation currency. Foreign currency translation gains and losses (realized and unrealized) with significant impact are as follows:

Functional Currency USD NTD RMB SGD	Three Months Ended September 30,2021 Exchange rate Net exchange profit (loss) 27.858(USD:NTD) $ 50,069 1(NTD:NTD) ( 79,068 ) 4.3055(RMB:NTD) 54,789 - $ 25,790	Three Months Ended September 30,2021 Exchange rate Net exchange profit (loss) 27.858(USD:NTD) $ 50,069 1(NTD:NTD) ( 79,068 ) 4.3055(RMB:NTD) 54,789 - $ 25,790	Three Months Ended September 30,2020	Three Months Ended September 30,2020	Three Months Ended September 30,2020
	Exchange rate 27.858(USD:NTD) 1(NTD:NTD) 4.3055(RMB:NTD)		Exchange rate 29.45(USD:NTD) 1(NTD:NTD) 4.2561(RMB:NTD) 21.43(SGD:NTD)	Net exchange profit (loss)
		(		( ( (	$ 2,812 1,348,470 ) 1,086,030 ) 23 $ 2,431,665)

Functional Currency USD NTD RMB SGD	Nine Months Ended September 30,2021 Exchange rate Net exchange profit (loss) 28.067(USD:NTD) $ 9,071 1(NTD:NTD) ( 1,662,234 ) 4.338(RMB:NTD) ( 161,140 ) - ($ 1,814,303)	Nine Months Ended September 30,2021 Exchange rate Net exchange profit (loss) 28.067(USD:NTD) $ 9,071 1(NTD:NTD) ( 1,662,234 ) 4.338(RMB:NTD) ( 161,140 ) - ($ 1,814,303)	Nine Months Ended September 30,2020	Nine Months Ended September 30,2020	Nine Months Ended September 30,2020
	Exchange rate 28.067(USD:NTD) 1(NTD:NTD) 4.338(RMB:NTD)		Exchange rate 29.817(USD:NTD) 1(NTD:NTD) 4.2643(RMB:NTD) 21.45(SGD:NTD)	Net exchange profit (loss)
		( ( (		( ( (	$ 2,812 1,960,385 ) 828,259 ) 23 $ 2,785,809)

53 -

34. Supplementary Disclosures

a. Material transactions:
1) Loans Provided to Others. (Table 1)
2) Endorsements/Guarantees Provided for Others. (Table 2)
3) Marketable Securities Held at the End of the Period (Excluding investment in Subsidiaries and Associates). (Table 3)
4) Marketable Securities Acquired and Disposed of Amounting to NT$300 million or 20% of the Paid-in Capital or More. (Table 4)
5) Acquisition of Real Estate Amounting to NT$300 million or 20% of the Paid-in Capital or More. (Table 5)
6) Disposal of Real Estate Amounting to NT$300 million or 20% of the Paid-in Capital or More: (None)
7) Purchases from or Sales to Related Parties Amounting to NT$100 million or 20% of the Paid-in Capital or More. (Table 6)
8) Receivables from Related Parties Amounting to NT$100 million or 20% of the Paid-in Capital or More. (Table 7)
9) Engaging in Derivatives Trading. (None)
10) Others: Business Relationships and Significant Transactions and Amounts Between the Parent Company and Subsidiaries. (Table 10)
b. Information on Investees. (Table 8)
c. Information on investments in mainland China:
1) Information on Investees in mainland China, including the name, principal business activities, paid-in capital, method of investment, inward and outward remittance of funds, shareholding, profit or loss for the period and recognized gains or losses on investments, carrying amount of investment at the end of the period, profit or loss on repatriated investment and ceiling of investments in mainland China. (Table 9)
2) Major transactions with any investee company in mainland China directly or indirectly through a third region, and their prices, payment terms, unrealized profit or loss. (Tables 1, 2, 6, 7, and 10)
- a) The amount and percentage of purchases and the balance and percentage of the related payables at the end of the period.
- b) The amount and percentage of sales and the balance and percentage of the related receivables at the end of the period.
54 -
- c) The amount of property transactions and the amount of the resultant gains or losses.
- d) Ending balances and purposes of endorsements/guarantees or collateral provided.
- e) The highest balance during the period, the end of period balance, the interest rate range, and total current period interest with respect to the financing of funds.
- f) Other transactions that have a material effect on the profit or loss for the period or on the financial position, such as the rendering or receipt of services.
d. Information of major shareholders: List of all shareholders with ownership of 5 % or greater, showing the names and the number of shares and percentage of ownership held by each shareholder. (None)
Segment Information
For the purpose of resources allocation and performance assessment, the Group’s operating decision maker reviews operating results and financial information on a plant by plant basis with a focus on the operating results of each plant. As each plant shares similar economic characteristics, produces similar products using a similar production process and all products are distributed and sold to same-level customers through a centralized sales function, the Group’s operating segments are aggregated into a single reportable division. In addition, the segment information provided by the Group to the operating decision makers for review is measured on the same basis as the consolidated financial statements. The segment revenue and operating results and the measurement of assets that should be reported from July 1 to September 30 and January 1 to September 30, 2021 and 2020, can be referred to the Consolidated balance sheets at July 1 to September 30 and January 1 to September 30, 2021 and 2020 and the consolidated balance sheets at September 30, 2021 and 2020.
55 -

Catcher Technology Co., Ltd. and Subsidiaries Loaning Provided to Others

(In Thousands of New Taiwan Dollars)

TABLE 1

Nine Months Ended September 30, 2021

No.	Lender	Loan receiver	Transactions	Whether they are related parties	Highest balance		Ending Balance	Actual amount used	Range of interest rate (%)	Nature of financing	Amount of business transaction	Reason for financing	Allowance for doubtful debts	Colla	teral	Limit on amount loaned to single party (Note 1)		Total loan limit (Note 2)
														Name	Value
1 2 3 4 5 6	Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Lyra International Co., Ltd. Norma International Co., Ltd. Uranus International Co., Ltd.	Arcadia Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Next Level Ltd. Cygnus International Co., Ltd. Lyra International Co., Ltd. Next Level Ltd. Cygnus International Co., Ltd.	Other receivables - related party Other receivables - related party Other receivables - related party Other receivables - related party Other receivables - related party Other receivables - related party Same as above Same as above	Yes Yes Yes Yes Yes Yes Yes Yes	$ 1,367,856 1,042,176 1,820,730 570,700 570,700 142,675 856,050 2,282,800		$ 858,860 $ 601,202 $ 751,503 $ 557,500 $ - $ 139,250 835,500 - $ 974,750	$ 858,860 601,202 751,503 - - - - -	1.5 1.5 1.5 - - - - -	Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Short-term financing Same as above Same as above	$ - - - - - - - -	Business turnover Business turnover Business turnover Business turnover Business turnover Business turnover Same as above Same as above	$ - - - - - - - -	- - - - - - - -	$ - - - - - - - -	$ 753,210,800 753,210,800 753,210,800 753,210,800 753,210,800 753,210,800 753,210,800 753,210,800		$ 753,210,800 $ 753,210,800 $ 753,210,800 $ 753,210,800 $ 753,210,800 $ 753,210,800

Note 1: The Regulations Governing Loaning of Funds stipulates that the limit for foreign companies in which the Company holds 100% of the shares directly or indirectly is 500% of the Company's net worth at the end of the period. The limit for the domestic subsidiaries of the Company is 40% of the closing net worth of the subsidiaries. In addition, business transactions are limited to the amount of business transactions between the two parties in the most recent year.

Note 2: The Regulations Governing Loaning of Funds stipulates that the limit for foreign companies in which the Company holds 100% of the shares directly or indirectly is 500% of the Company's net worth at the end of the period. The limit for domestic subsidiaries of the Company is 40% of the net worth at the end of the period.

Note 3: The above net worth refers to the equity attributable to the shareholders of the parent in the consolidated balance sheet.

56 -

(In Thousands of New Taiwan Dollars)

Catcher Technology Co., Ltd. and Subsidiaries

Endorsements/Guarantees Provided for Others

Nine Months Ended September 30, 2021

Table 2

No.	Endorser/Guarantor	Endorsee/Guarantee	Endorsee/Guarantee	Limit on Endorsements/ Guarantees Provided for Single Entity (Note 1)	Maximum Endorsement/ Guarantee Balance		Ending Balance	Actual amount used	Actual amount used		Amount of Endorsements/ Guarantees Collateralized by Property	Ratio of Accumulated Endorsements/ Guarantees to Net Worth per Latest Financial Statement(`％`)	Endorsement/ Guarantee Ceiling (Note 2)	Endorsement/ Guarantee Ceiling (Note 2)	Endorsements/ Guarantees Provided by Parent for Subsidiary	Endorsements/ Guarantees Provided by Subsidiary for Parent	Endorsements/ Guarantees Provided for Subsidiary in Mainland China
		Name of company	Relationship
0 1 2 3 4 5	Catcher Technology Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Yachila Technology (Suqian) Co., Ltd.	Catcher Technology Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Yachila Technology (Suqian) Co., Ltd.	Companies with business dealings Companies with business dealings Companies with business dealings Companies with business dealings Companies with business dealings Companies with business dealings	$ 75,321,080 75,321,080 75,321,080 75,321,080 75,321,080 75,321,080	$ 10,000 21,937 21,937 209,989 13,162 19,975		$ 10,000 $ 21,471 $ 21,471 $ 209,989 $ 12,883 $ 11,165		$ 10,000 $ 21,471 $ 21,471 $ 209,989 $ 12,883 $ 11,165		$ - $ - $ - $ - $ - $ -	0.01 0.01 0.01 0.14 0.01 0.01		$ 150,642,160 $ 150,642,160 $ 150,642,160 $ 150,642,160 $ 150,642,160 $ 150,642,160	N N N N N N	N N N N N N	N Y Y Y Y Y

Note 1: The limit of the Company's and its foreign subsidiaries' endorsement and guarantee to a single enterprise is 50% of the Company's net worth at the end of the period.

Note 2: The maximum amount of endorsement and guarantee by the Company and its foreign subsidiaries is 100% of the Company's net worth at the end of the period.

Note 3: The above net worth refers to the equity attributable to the shareholders of the parent in the consolidated balance sheet.

57 -

(In Thousands of New Taiwan Dollars)

Catcher Technology Co., Ltd. and Subsidiaries

Marketable Securities Held at the End of the Period

September 30, 2021

TABLE 3

Securities HoldingCompany	Type and Name of Securities	Relationship with Issuer of Securities	Ledger Account		EndingBalance	EndingBalance		Note
				Unit/Number of Shares	Carryingamount	Percentage(%)	Fair Value
Catcher Technology Co., Ltd.	Public offering shares Sinher Technology Co., Ltd. Formosa Plastics Corporation USI Corporation Asia Polymer Corporation China Steel Corporation United Microelectronics Corporation Taiwan Semiconductor Manufacturing Co., Ltd Chunghwa Telecom Company, Ltd. Fubon Financial Holding Co., Ltd. Cathay Financial Holding Co. Ltd. China Development Financial Holding Corporation Faraday Technology Corporation Taiwan Mobile Co., Ltd. Kinsus Interconnect Technology Corp. eMemory Technology Inc. Jentech Precision Industrial Co., Ltd. Eris Technology Corporation ASMedia Technology Inc. ASPEED Technology Inc. Vanguard International Semiconductor Corporation (VIS) Anpec Electronics Corporation Zilltek Technology Corp. Fittech Co., Ltd. Nan Ya Printed Circuit Board Corporation Fund Beneficiary Certificate Yuanta Taiwan Top 50 ETF Fubon Taiwan Technology Tracker Fund Yuanta Taiwan Dividend Plus ETF Yuanta S&P 500 ETF Fubon NASDAQ-100 Index ETF Yuanta U.S. Treasury 20+ Year Bond ETF Cathay US Treasury 20+ YR ETF Cathay TIP TAIEX+Low Volatility Capital Dow Jones U.S. Real Estate Index ETF FSITC Taiwan Industry Elite 30 ETF Fubon Taiwan Small-Mid Cap Alpha Momentum 50 ETF UPAMC NYSE FANG+ ETF Cathay U.S. PHLX Semiconductor Sector ETF Cathay MSCI Taiwan ESG Sustainability High Dividend Yield ETF Cathay Taiwan 5G PLUS ETF Fubon MSCI ACWI IMI Select Future Mobility Top 30 Capped ETF Cathay BBB Corporate bond ex China Coupon 4.5%10Yrplus 20% Sector Capped ETF Cathay EM USD Investment Grade ex China Coupon 5.5%5Yrplus 10% Country Capped ETF Cathay High Yield ex China Cash pay 1-5 Year 2% Issuer Capped ETF UPAMC 10Y+ Aa-A USD Senior Corporate Bond ETF UPAMC James Bond Money Market Fund Fuh Hwa Global Thematic Fund-TWD Fuh Hwa Global IoT and Tech Fund TWD Fuh Hwa Asia Pacific Equity Fund Fuh Hwa Asia Pacific Tech Equity Fund TWD Fuh Hwa Developed Countries 300 EquityIndex Fund TWD	None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None	Financial assets at fair value through profit or loss - current Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Financial assets at fair value through profit or loss - current Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above	5,169,917 520,000 1,000,000 825,000 1,400,000 1,750,000 190,000 490,000 760,000 1,000,000 4,000,000 420,000 550,000 290,000 50,000 90,000 160,000 25,000 16,000 400,000 225,000 100,000 160,000 190,000 257,000 1,157,000 1,014,000 916,000 1,088,000 1,578,000 737,000 1,359,000 793,000 249,000 1,589,000 3,198,000 4,184,000 3,299,000 4,562,000 1,187,000 905,000 143,000 2,575,000 2,548,000 26,699,417.96 2,602,927.10 1,990,152.30 1,210,891.50 1,618,545.70 13,659,012.60	$ 229,027 59,020 37,700 37,909 50,820 112,000 110,200 54,145 58,292 57,900 56,800 48,300 54,395 58,580 98,750 31,545 29,520 41,750 37,200 60,600 35,325 31,700 27,760 82,650 35,222 141,848 33,229 34,432 58,154 64,698 31,610 34,640 17,327 7,067 65,816 155,583 121,963 60,075 78,147 17,805 40,182 5,990 98,520 91,142 450,270 86,599 49,893 28,299 30,914 178,114	6.95 0.01 0.08 0.14 0.01 0.01 - 0.01 0.01 0.01 - 0.17 0.02 0.06 0.07 0.07 0.36 0.04 0.05 0.02 0.30 0.24 0.22 0.03	$ 229,027 59,020 37,700 37,909 50,820 112,000 110,200 54,145 58,292 57,900 56,800 48,300 54,395 58,580 98,750 31,545 29,520 41,750 37,200 60,600 35,325 31,700 27,760 82,650 35,222 141,848 33,229 34,432 58,154 64,698 31,610 34,640 17,327 7,067 65,816 155,583 121,963 60,075 78,147 17,805 40,182 5,990 98,520 91,142 450,270 86,599 49,893 28,299 30,914 178,114

(Continued on the next page)

58 -

(Continued from the previous page)

Securities HoldingCompany	Type and Name of Securities	Relationship with Issuer of Securities	Ledger Account		EndingBalance	EndingBalance		Note
				Unit/Number of Shares	Carryingamount	Percentage(%)	Fair Value
Ke Yue Co., Ltd. Yi De Co., Ltd. Yi Sheng Co., Ltd. Nanomag International Co., Ltd.	Non-public offering shares AlphaInfo Inc. CDIB Capital Innovation Accelerator Co., Ltd. Public offering shares SYNCMOLD ENTERPRISE CORP. Inventec Corporation Cheng Uei Precision Industry Co., Ltd. President Chain Store Corporation Wistron Corporation Excelsior Medical Co., Ltd. Bioteque Corporation Pacific Hospital Supply Company Limited Far Eas Tone Telecommunications Co., Ltd. Primax Electronics Ltd. Acter Co., Ltd. Fund Beneficiary Certificate UPAMC James Bond Money Market Fund Yuanta Taiwan High-yield Leading Company Fund (dividend distribution in NTD) Limited Partnership Taiwania Capital Buffalo Fund V, LP. MESH Limited Partnership Public offering shares Excelsior Medical Co., Ltd. Bioteque Corporation Pacific Hospital Supply Company Limited United Orthopedics Corporation INTAI Technology Co., Ltd. Fund Beneficiary Certificate Prudential Financial Money Market Fund Yuanta Taiwan High-yield Leading Company Fund Public offering shares Bioteque Corporation Pacific Hospital Supply Company Limited INTAI Technology Co., Ltd. Fund Beneficiary Certificate China Renewable Energy Fund, L.P. Yuanta Taiwan High-yield Leading Company Fund (dividend distribution in NTD) Limited Partnership China Renewable Energy Fund, L.P. Corporate bonds American Airlines Inc/aadvantage Aercap Ireland Capital Dac Aercap Ireland Capital Dac Aircastle Ltd Albertsons Cos LLC/safeway Inc/new Allied Universal Holdco LLC Anglo American Capital PLC Ares Capital Corporation Bat Capital Corp Bpce Sa Banco De Credito Del Peru Bacardi Ltd Bayer Us Finance LLC Broadcom Inc Cco Holdings LLC	None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None	Financial assets at fair value through other comprehensive income - non-current Same as above Financial assets at fair value through profit or loss - current Financial assets at fair value through other comprehensive income - current Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Financial assets at fair value through profit or loss - current Same as above Financial assets at fair value through profit or loss - non-current Same as above Financial assets at fair value through other comprehensive income - current Same as above Same as above Same as above Same as above Financial assets at fair value through profit or loss - current Same as above Financial assets at fair value through other comprehensive income - current Same as above Same as above Financial assets at fair value through profit or loss - current Same as above Financial assets at fair value through other comprehensive income - non-current Financial assets at fair value through other comprehensive income - non-current Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above	1,500,000 3,000,000 50,000 400,000 80,000 15,000 100,000 15,000 2,267,000 2,574,000 150,000 60,000 90,000 59,326,056.18 2,214,022.20 - - 20,000 648,000 691,000 437,000 489,000 23,614,267.80 2,214,022.20 628,000 738,000 62,000 15,649,107.60 2,214,022.10 - - - - - - - - - - - - - - - -	$ - 36,540 3,460 10,320 3,044 4,200 2,750 830 250,503 189,189 9,225 3,078 16,605 1,000,499 28,428 100,000 18,000 1,106 71,604 50,789 13,547 42,347 384,662 28,428 69,394 54,243 5,369 250,129 28,428 USD 25,059 USD 1,051 USD 1,120 USD 1,080 USD 1,118 USD 1,080 USD 1,057 USD 746 USD 1,072 USD 1,590 USD 2,193 USD 1,042 USD 1,780 USD 1,278 USD 1,671 USD 1,620	10.00 3.57 0.04 0.01 0.02 0.00 0.00 0.01 3.27 3.55 0.00 0.01 0.16 13.20 14.06 0.01 0.94 0.95 0.56 1.01 0.91 1.02 0.13 23.51	$ - 36,540 3,460 10,320 3,044 4,200 2,750 830 250,503 189,189 9,225 3,078 16,605 1,000,498 28,428 100,000 18,000 1,106 71,604 50,789 13,547 42,347 384,662 28,428 69,394 54,243 5,369 250,129 28,428 USD 25,059 USD 1,051 USD 1,120 USD 1,080 USD 1,118 USD 1,080 USD 1,057 USD 746 USD 1,072 USD 1,590 USD 2,193 USD 1,042 USD 1,780 USD 1,278 USD 1,671 USD 1,620	Note 3 Note 3 Note 3

(Continued on the next page)

59 -

(Continued from the previous page)

Securities HoldingCompany	Type and Name of Securities	Relationship with Issuer of Securities	Ledger Account		EndingBalance	EndingBalance		Note
				Unit/Number of Shares	Carryingamount	Percentage(%)	Fair Value
	Csc Holdings LLC Canadian Natural Resources Ltd Carnival Corp Celanese Us Holdings LLC Centene Corporation Chemours Company Cheniere Energy Partners LP Duke Energy Ohio Inc Citigroup Inc Clarios Global LP Dcp Midstream Operating LP Danske Bank A/s Delta Air Lines Inc Discover Bank Discovery Communications LLC Edp Finance Bv Eqt Corp Eqt Midstream Partners LP Ecopetrol Sa Eldorado Resorts Inc Empresa Nacional De Telecomunicaci Endeavor Energy Resources LP/ Eer Enel Finance International NV Entergy Louisiana LLC Expedia Inc Expedia Group Inc First Quantum Minerals Ltd Ford Motor Company Freeport-mcmoran Inc General Motors Financial Co Inc Glencore Funding LLC Grupo Aval Ltd Hca Inc Harley-davidson Financial Services Hess Infrastructure Partners LP Host Hotels & Resorts LP Hyundai Capital America Intesa Sanpaolo Spa Iron Mountain Inc Israel Electric Corporation Ltd Jbs Investments Ii Gmbh Jde Peets NV Laboratory Corporation of America Lennar Corporation Mattel Inc Micron Technology Inc Nrg Energy Inc Navient Corp Nextera Energy Operating Partners Novelis Corp Occidental Petroleum Corporation Omega Hlthcare Investors Oneok Partners LP Posco Park Aerospace Holdings Ltd Petroleos Mexicanos Plains All American Pipeline LP Prime Security Services Borrower L Range Resources Corp Rocketmtge Co-issuer Inc. Royal Caribbean Cruises Ltd Sa Global Sukuk Ltd Santander Holdings Usa Inc Office Properties Income Trust	None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None	Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	USD 1,045 USD 1,596 USD 1,116 USD 1,128 USD 1,047 USD 1,078 USD 1,063 USD 1,204 USD 1,106 USD 1,055 USD 1,105 USD 1,938 USD 1,178 USD 2,086 USD 1,493 USD 1,936 USD 1,025 USD 1,039 USD 1,077 USD 1,053 USD 1,066 USD 1,054 USD 1,127 USD 1,100 USD 1,355 USD 922 USD 1,026 USD 1,065 USD 1,043 USD 1,605 USD 1,090 USD 1,026 USD 1,646 USD 1,168 USD 1,038 USD 1,072 USD 2,119 USD 1,584 USD 1,038 USD 1,649 USD 1,050 USD 578 USD 1,598 USD 1,475 USD 1,031 USD 1,627 USD 1,814 USD 1,093 USD 1,059 USD 1,014 USD 1,021 USD 795 USD 1,819 USD 1,570 USD 1,091 USD 1,041 USD 1,577 USD 1,082 USD 1,038 USD 489 USD 1,087 USD 990 USD 1,062 USD 2,144		USD 1,045 USD 1,596 USD 1,116 USD 1,128 USD 1,047 USD 1,078 USD 1,063 USD 1,204 USD 1,106 USD 1,055 USD 1,105 USD 1,938 USD 1,178 USD 2,086 USD 1,493 USD 1,936 USD 1,025 USD 1,039 USD 1,077 USD 1,053 USD 1,066 USD 1,054 USD 1,127 USD 1,100 USD 1,355 USD 922 USD 1,026 USD 1,065 USD 1,043 USD 1,605 USD 1,090 USD 1,026 USD 1,646 USD 1,168 USD 1,038 USD 1,072 USD 2,119 USD 1,584 USD 1,038 USD 1,649 USD 1,050 USD 578 USD 1,598 USD 1,475 USD 1,031 USD 1,627 USD 1,814 USD 1,093 USD 1,059 USD 1,014 USD 1,021 USD 795 USD 1,819 USD 1,570 USD 1,091 USD 1,041 USD 1,577 USD 1,082 USD 1,038 USD 489 USD 1,087 USD 990 USD 1,062 USD 2,144

(Continued on the next page)

60 -

(Continued from the previous page)

Securities HoldingCompany	Type and Name of Securities	Relationship with Issuer of Securities	Ledger Account		EndingBalance	EndingBalance		Note
				Unit/Number of Shares	Carryingamount	Percentage(%)	Fair Value
Cor Ventures Pte. Ltd.	Sirius Xm Radio Inc Southern California Edison Company Southwestern Energy Company Spirit Loyalty Cayman Ltd Springleaf Finance Corp Standard Chartered Plc Sunoco Logistics Partners Operatio Synchrony Financial Tenet Healthcare Corporation Thermo Fisher Scientific Inc Transdigm Inc Tronox Inc Veb Finance Plc Valero Energy Corporation Ventas Realty LP Vici Properties LP/vici Note Co In Vistra Operations Company LLC Vistra Operations Co LLC Vmware Inc Westinghouse Air Brake Technologie Wyndham Hotels & Resorts Inc Ziggo Secured Finance Bv Grupo Aval Ltd Bharti Airtel International Netherlands Bv Alfa Sab De Cv Banco Santander Mexico Sa Instituc Comision Federal De Electricidad Fondo Mivivienda Sa Maf Global Securities Ltd Ongc Videsh Ltd Dp World Ltd Rural Electrification Corp Ltd Pt Bank Mandiri (persero) Tbk (sya) Cnac Hk Finbridge Co Ltd Power Finance Corp Ltd Meglobal Canada Inc Simple Agreement for Future Equity (SAFE) Via Surgical Ltd. Vyisoneer Inc. Private Fund Ally Bridge Group LP ABG-CMRCO LP Altara Ventures Fund LP Link Wood Limited New EconomyVentures LP	None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None None	Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Financial assets at fair value through profit or loss - non-current Same as above Financial assets at fair value through profit or loss - non-current Same as above Same as above Same as above Same as above	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	USD 355 USD 1,372 USD 1,133 USD 1,122 USD 1,069 USD 2,105 USD 803 USD 1,081 USD 1,035 USD 1,650 USD 1,043 USD 1,050 USD 1,089 USD 1,580 USD 2,129 USD 1,044 USD 1,035 USD 1,052 USD 2,228 USD 1,613 USD 1,044 USD 1,034 USD 1,026 USD 1,091 USD 1,077 USD 1,118 USD 1,079 USD 1,026 USD 1,082 USD 1,082 USD 1,040 USD 1,074 USD 1,055 USD 1,047 USD 1,041 USD 1,104 USD 1,700 USD 1,000 USD 15,671 USD 7,041 USD 1,257 USD 2,000 USD 1,000	2.54 25.32 5.21 13.33 5	USD 355 USD 1,372 USD 1,133 USD 1,122 USD 1,069 USD 2,105 USD 803 USD 1,081 USD 1,035 USD 1,650 USD 1,043 USD 1,050 USD 1,089 USD 1,580 USD 2,129 USD 1,044 USD 1,035 USD 1,052 USD 2,228 USD 1,613 USD 1,044 USD 1,034 USD 1,026 USD 1,091 USD 1,077 USD 1,118 USD 1,079 USD 1,026 USD 1,082 USD 1,082 USD 1,040 USD 1,074 USD 1,055 USD 1,047 USD 1,041 USD 1,104 USD 47,362 USD 27,860 USD 15,671 USD 7,041 USD 1,257 USD 2,000 USD 1,000	Note 3 Note 3 Note 3 Note 3 Note 3

Note 1: The securities mentioned in this table refer to stocks, bonds, beneficiary certificates, and securities derived from the items above that fall within the scope of IFRS 9 "Financial Instruments." Note 2: For information on investment in subsidiaries and affiliates, please refer to Table 8 and Table 9.

Note 3: Shareholding represents the percentage of capital contribution.

61 -

Catcher Technology Co., Ltd. and Subsidiaries

Marketable Securities Acquired and Disposed of Amounting to NT$300 million or 20% of the Paid-in Capital or More Nine Months Ended September 30, 2021

TABLE 4

(In Thousands of New Taiwan Dollars)

Companies Buying or Selling	Type and Name of Securities	Ledger Account	Counterparty	Relationship	BeginningBalance	BeginningBalance	Buying	Buying		Selling	Selling		EndingBalance(Note 1)	EndingBalance(Note 1)
					Number of Shares/Unit	Amount	Number of Shares/Unit	Amount	Number of Shares/Unit	Selling Price	Book Cost	Profit or Loss from Disposal	Number of Shares/Unit	Amount
Catcher Technology Co., Ltd. Ke Yue Co., Ltd. Yi Sheng Co., Ltd. Yi De Co., Ltd. Nanomag International Co., Ltd. Cor Ventures Pte. Ltd.	Fund Beneficiary	Financial assets at fair value through profit or loss - current Same as above Investments Accounted for Under the equity method Same as above Same as above Financial assets at fair value through profit or loss - current Financial assets at fair value through profit or loss - current Financial assets at fair value through profit or loss - current Investments Accounted for Under the equity method Financial assets at fair value through profit or loss - non-current	`－` `－` Note 2 Note 2 Note 2 `－` `－` `－` Note 2 `－`	`－` `－` 100% owned subsidiaries Same as above Same as above `－` `－` `－` 100% owned subsidiaries `－`	- - 11,290,000 3,070,000 3,070,000 - - - 9,165,797 -	$ - - 1,119,774 298,558 298,558 - - - USD 8,999 -	26,699,417.96 27,364,761.2 187,100,000 70,200,000 70,200,000 59,326,056.18 18,779,107.60 30,708,267.80 46,000,000 -	$ 450,005 359,587 1,871,000 702,000 702,000 1,000,000 300,000 500,000 USD 46,000 USD 11,878	- 13,705,748.6 - - - - 3,130,000 7,094,000 - -	$ - 183,468 - - - - 50,027 115,553 - -	$ - 174,982 - - - - 50,027 115,553 - -	$ - 8,486 - - - - - - - -	26,699,417.96 13,659,012.6 198,390,000 73,270,000 73,270,000 59,326,056.18 15,649,107.60 23,614,267.80 55,165,797 -	$ 450,270 178,114 2,952,342 996,461 1,002,063 1,000,498 250,129 384,662 USD 58,615 USD 15,671
	Certificate UPAMC James Bond Money Market Fund Fuh Hwa Developed Countries 300 Equity Index Fund TWD Non-public offering shares Ke Yue Co., Ltd. Yi Sheng Co., Ltd. Yi De Co., Ltd. Fund Beneficiary
	Certificate UPAMC James Bond Money Market Fund Fund Beneficiary
	Certificate China Renewable Energy Fund, L.P. Fund Beneficiary
	Certificate Prudential Financial Money Market Fund Non-public offering shares Cor Ventures Pte. Ltd. Private Fund Ally Bridge Group LP

Note 1: The closing amount includes fair value adjustments, the gain/losses from subsidiaries from adoption of equity method, the exchange differences on translating the financial statements of foreign operations, and other equity-related adjustments. Note 2: Implemented cash capital increase.

62 -

Catcher Technology Co., Ltd. and Subsidiaries

Acquisition of Real Estate Amounting to NT$300 million or 20% of the Paid-in Capital or More

Nine Months Ended September 30, 2021

Table 5

(In Thousands of New Taiwan Dollars)

Company that Acquired the Property	Name of Property	Date of Occurrence	Transaction Amount	Payment Status	Counterparty	Relationship	Information on	Prior Transaction if the Counterparty Is a Related Party	Prior Transaction if the Counterparty Is a Related Party	Prior Transaction if the Counterparty Is a Related Party	Reference of Pricing	Purpose of Acquisition and Usage status	Other Agreement
							Owner	Relationship with the Issuer	Date of Transfer	Amount
Envio Technology (Suqian) Co., Ltd.	Production plant	2017.10.23~ 2021.09.30	The contract price is $745,264 thousand (RMB173, 116 thousand) and $734,085 thousand has been invested.	Payment according to the contract terms and progress	Self-constructed assets (the main contractor is Zhongxing Construction Co., Ltd.)	`－`	`－`	`－`	`－`	$ -	Price comparison or negotiation	Operating and production	`－`

63 -

Catcher Technology Co., Ltd. and Subsidiaries

Purchases from or Sales to Related Parties Amounting to NT$100 million or 20% of the Paid-in Capital or More.

Nine Months Ended September 30, 2021

Table 6

(In Thousands of New Taiwan Dollars)

Company	Counterparty	Relationship		Transaction Status	Transaction Status		Unusual Transaction Terms and Reasons	Unusual Transaction Terms and Reasons	Notes and Accounts Receivable(Payable)	Notes and Accounts Receivable(Payable)	Note
			Purchases (Sales)	Amount	Percentage of Total Purchases (Sales) (`％`)	Credit Period	Unit Price	Credit Period	Balance	Percentage of Accounts Receivable (Payable) (%)
Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Next Level Ltd. Lyra International Co., Ltd.	Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Yachila Technology (Suqian) Co., Ltd. Next Level Ltd. Arcadia Technology (Suqian) Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Next Level Ltd. Yachila Technology (Suqian) Co., Ltd. Next Level Ltd. Catcher Technology Co., Ltd. Catcher Technology Co., Ltd.	Same ultimate parent company Same as above Same as above Same ultimate parent company Same as above Same as above Same ultimate parent company Same as above Same ultimate parent company Ultimate parent company Ultimate parent company	Sales Sales Purchases Purchases Sales Sales Purchases Sales Sales Purchases Sales Sales Sales	( $ 576,916 ) ( 463,432 ) 113,865 121,458 ( 822,548 ) ( 1,496,054 ) 203,456 ( 388,237 ) ( 682,910 ) 100,984 ( 2,763,362 ) ( 4,277,243 ) ( 544,356 )	4 3 7 7 12 22 12 6 15 10 100 95 99	30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 90 days after month end close 30 to 120 days after month end close 30 to 120 days after month end close	Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price No comparable sales prices of similar products Equivalent to market price Equivalent to market price Equivalent to market price No comparable sales prices of similar products Equivalent to market price No comparable sales prices of similar products No comparable sales prices of similar products No comparable sales prices of similar products	Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price Equivalent to market price	$ 401,988 519,054 ( 94,519 ) ( 43,570 ) - 1,680,141 ( 193,121 ) 281,453 205,310 ( 104,947 ) 872,121 155,943 -	7 8 6 3 - 48 15 8 5 3 96 95 -

64 -

Catcher Technology Co., Ltd. and Subsidiaries

Receivables from Related Parties Amounting to NT$100 Million or 20% of the Paid-in Capital or More. September 30, 2021

Table 7

(In Thousands of New Taiwan Dollars)

Company that Records Such Transactions as Receivables	Counterparty	Relationship	Balance Dues from Related Parties	Turnover Ratio %	Overdue Amounts from Related Parties	Overdue Amounts from Related Parties	Subsequently Recovered Amount from Related Party	Allowance for doubtful debts
					Amount	HandlingMethod
Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Next Level Ltd. Nanomag International Co., Ltd. Stella International Co., Ltd. Catcher Technology Co., Ltd. Yachila Technology (Suqian) Co., Ltd.	Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Next Level Ltd. Arcadia Technology (Suqian) Co., Ltd. Next Level Ltd. Catcher Technology Co., Ltd. Stella International Co., Ltd. Uranus International Co., Ltd. Lyra International Co., Ltd. Next Level Ltd. Arcadia Technology (Suqian) Co., Ltd.	Same ultimate parent company Same as above Same ultimate parent company Same as above Same ultimate parent company Same as above Same ultimate parent company Same as above Ultimate parent company Same ultimate parent company Same as above Same ultimate parent company Subsidiaries Same ultimate parent company	$ 725,446 401,988 858,860 519,054 281,453 168,382 601,202 1,680,141 193,121 205,310 751,503 872,121 155,943 1,253,250 1,454,525 1,253,250 278,000 104,947	- (Note 3) 0.94 - (Note 1) 2.33 1.03 - (Notes 2 & 3) - (Note 1) 2.35 1.90 8.83 - (Note 1) 2.24 4.03 - (Note 4) - (Note 4) - (Note 4) - (Note 5) 2.56	$ - - - - - - - - - - - - - - - - - -	N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A	$ 97,322 146,210 429,426 7,156 82,466 33,225 - 66,050 37,681 - - - 155,943 - 1,454,525 - 278,000 -	$ - - - - - - - - - - - - - - - - - -

Note 1: Refer to the ending loan balance, which is not applicable in the calculation of the turnover rate. Note 2: Refer to the ending balance of property, plant, and equipment purchased, which is not applicable in the calculation of the turnover rate. Note 3: Refer to the ending balance of processing income receivables, which is not applicable in the calculation of the turnover rate. Note 4: Refer to the receivable remitted from earnings, which is not applicable in the calculation of the turnover rate. Note 5: Refer to receivables collected and paid on behalf, which is not applicable in the calculation of the turnover rate.

65 -

Catcher Technology Co., Ltd. and Subsidiaries

Information on Investees

Nine Months Ended September 30, 2021

Table 8

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise) (Except foreign currency in NTD)

Name of Investor	Name of Investee	Location	Main Business Activities	Initial Investment Amount	Initial Investment Amount	Ending Balance	Ending Balance	Ending Balance	Profit (Loss) of Invested Company	Investment Profit (Loss) Recognized (Note 1)	Note
				Ending Balance for the Current Period	Ending Balance for the Previous Year	Number of shares	Sharehol ding (%)	Carrying amount
Catcher Technology Co., Ltd. Gigamag Co., Ltd. Nanomag International Co., Ltd. Castmate International Co., Ltd. Stella International Co., Ltd. Aquila International Co., Ltd.	Gigamag Co., Ltd. Nanomag International Co., Ltd. Smart Ecare Inc. Ke Yue Co., Ltd. Yi Sheng Co., Ltd. Yi De Co., Ltd. Catcher Medtech Co., Ltd. Neat Co., Ltd. Castmate International Co., Ltd. Stella International Co., Ltd. Aquila International Co., Ltd. Uranus International Co., Ltd. Norma International Co., Ltd. Next Level Ltd. Cor Ventures Pte. Ltd. Cygnus International Co., Ltd. Lyra International Co., Ltd. Cepheus International Co., Ltd.	Vistra Corporate Services Centre, Ground Floor NPF Building, Beach Road, Apia, Samoa P.O. Box31119 Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand Cayman, KY1-1205 Cayman Islands 13F., No. 97, Sec. 2, Dunhua S. Rd., Da’an Dist., Taipei City 13F., No. 99, Sec. 2, Dunhua S. Rd., Da’an Dist., Taipei City 13F., No. 99, Sec. 2, Dunhua S. Rd., Da’an Dist., Taipei City 13F., No. 99, Sec. 2, Dunhua S. Rd., Da’an Dist., Taipei City No. 10, Yongke 5th Rd., Yongkang Dist., Tainan City Vistra Corporate Services Centre, Ground Floor NPF Building, Beach Road, Apia, Samoa Vistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin Islands P.O. Box31119 Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand Cayman, KY1-1205 Cayman Islands P.O. Box31119 Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand Cayman, KY1-1205 Cayman Islands Room 1907, 19/F, Lee Garden One, 33 Hysan Avenue, Causeway Bay, Hong Kong Room 1907, 19/F, Lee Garden One, 33 Hysan Avenue, Causeway Bay, Hong Kong Vistra Corporate Services Centre, Ground Floor NPF Building, Beach Road, Apia, Samoa 160 Robinson Road, #14-04 Singapore Business Federation Centre, Singapore 068914 Room 1907, 19/F, Lee Garden One, 33 Hysan Avenue, Causeway Bay, Hong Kong Room 1907, 19/F, Lee Garden One, 33 Hysan Avenue, Causeway Bay, Hong Kong Room 1907, 19/F, Lee Garden One, 33 Hysan Avenue, Causeway Bay, Hong Kong	General investment Same as above Health and medical treatment consultant General investment Same as above Same as above Manufacturing and sales of medical devices International trade General investment Same as above Same as above Same as above Same as above Same as above Same as above General investment General investment General investment	$ 484,941 1 72,000 3,000,000 1,000,000 1,000,000 200,000 279 `（`USD 10,000`）` 28,127 `（`USD 1,009,592`）` 9,251,725 `（`USD 332,079,144`）` 31,203 `（`USD 1,120,000`）` 11,116,401 `（`USD 399,009,383`）` 8,345,009 `（`USD 299,533,691`）` 279 `（`USD 10,000`）` 1,536,919 `（`USD 55,165,797`）` 278,747 `（`USD 10,005,259`）` 9,251,008 `（`USD 332,053,412`）` 39,004 `（`USD 1,400,000`）`	$ 484,941 1 72,000 1,129,000 298,000 298,000 - 279 `（`USD 10,000`）` 28,127 `（`USD 1,009,592`）` 9,251,725 `（`USD 332,079,144`）` 31,203 `（`USD 1,120,000`）` 11,116,401 `（`USD 399,009,383`）` 8,345,009 `（`USD 299,533,691`）` 279 `（`USD 10,000`）` 255,359 `（`SGD 12,118,100`）` 278,747 `（`USD 10,005,259`）` 9,251,008 `（`USD 332,053,412`）` 39,004 `（`USD 1,400,000`）`	14,377,642 30 7,200,000 198,390,000 73,270,000 73,270,000 20,000,000 10,000 1,009,592 332,079,144 1,050,000 399,009,383 299,533,691 10,000 55,165,797 10,005,259 332,053,412 1,400,000	100 100 45 100 100 100 100 100 100 100 75 100 100 100 100 100 100 100	$ 936,863 148,335,056 9,017 2,952,342 996,461 1,002,063 200,000 244 2,414,324 26,393,174 148,040 22,028,423 10,251,237 319,165 1,632,417 2,131,741 26,529,929 196,307	( $ 130,834 ) 3,794,341 ( 5,703 ) ( 41,282 ) ( 6,657 ) ( 3,873 ) - - ( 31,398 ) ( 2,902,118 ) 86,134 4,081,879 2,428,914 175,346 100,904 ( 32,827 ) ( 2,902,118 ) 86,289	( $ 130,863 ) 7,213,881 ( 2,566 ) ( 41,282 ) ( 6,657 ) ( 3,873 ) -

Note 1: The Company is only required to list the amount of profit and loss of each of the subsidiaries and each investee accounted for under the equity method. The rest of the information can be exempted. Note 2: Please refer to TABLE 9 for information on investments in Mainland China.

66 -

Catcher Technology Co., Ltd. and Subsidiaries

Information on Investments in Mainland China

Nine Months Ended September 30, 2021

Table 9

(In Thousands of New Taiwan Dollars, Unless Stated Otherwise)

Investee Company	Main Business Activities	Main Business Activities	Paid-in Capital (Note 13)	Method of Investments (Note 1)	Method of Investments (Note 1)	Accumulated Amount of Investments Remitted from Taiwan at Beginning of Period (Note 13)	Amount of Investments Re Per	mitted or Repatriated for the iod	Accumulated Amount of Investments Remitted from Taiwan at End of Period (Note 13)	Profit (Loss) of Invested Company	The Company's Direct or Indirect Ownership (%)	Investment Profit (Loss) Recognized (Note 2)	Carrying Amount of Investments at End of Period	Accumulated Investment Income Repatriated at End of Period
							Remitted	Repatriated
Catcher Technology (Suzhou) Co., Ltd. Topo Technology (Suzhou) Co., Ltd. Topo Technology (Taizhou) Co., Ltd. Meeca Technology (Taizhou) Co., Ltd. Meeca Technology (Suzhou Industrial Park) Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Yachila Technology (Suqian) Co., Ltd. WIT Technology (Taizhou) Co., Ltd. (Note 14) Chaohu Yunhai Magnesium Co., Ltd. (Note 15)	Production, sales and development of alloys Same as above Same as above Same as above Same as above Same as above Same as above Same as above Same as above Production and sales of molds and electronic components R&D and production of electronic components Manufacture and sales of dolomite, aluminum, magnesium alloy and other alkaline-earth metals		$ - 278,779 `（`USD 10,010,000`）` - - 278,500 `（`USD 10,000,000`）` 5,570,000 `（`USD 200,000,000`）` 5,442,760 `（`RMB 409,431,280`）` `（`USD 132,300,000`）` 5,576,953 `（`RMB 398,499,193`）` `（`USD 138,803,527`）` 2,789,066 `（`RMB 188,956,820`）` `（`USD 71,010,000`）` 38,990 `（`USD 1,400,000`）` - -	(2) Cygnus International Co., Ltd. (Note 8) (2) Lyra International Co., Ltd. (Notes 4 & 5) (2) Lyra International Co., Ltd. (Note 9) (2) Lyra International Co., Ltd. (Note 12) (2) Cygnus International Co., Ltd. (Note 6) (2) Uranus International Co., Ltd. (Note 7) (2) Uranus International Co., Ltd. (Note 10) (2) Norma International Co., Ltd. (Note 11) (2) Norma International Co., Ltd. (Note 16) (2) Cepheus International Co., Ltd. (2) Cetus International Co., Ltd. (2) Sagitta International Co., Ltd.		$ 928,519 `（`USD 33,340,000`）` 1,123,469 `（`USD 40,340,000`）` - - - 2,645,722 `（`USD 94,999,000`）` - - - 31,192 `（`USD 1,120,000`）` - 614,982 `（`USD 22,081,923`）`	$ - - - - - - - - - - - -	$ - - - - - - - - - - - -	$ 928,519 `（`USD 33,340,000`）` 1,123,469 `（`USD 40,340,000`）` - - - 2,645,722 `（`USD 94,999,000`）` - - - 31,192 `（`USD 1,120,000`）` - 614,982 `（`USD 22,081,923`）`	$ - ( 71,096 ) - - ( 42,001 ) 3,700,784 1,091,278 2,137,829 290,332 116,302 - -	- 100 - - 100 100 100 100 100 75 - -	$ - ( 71,096 ) `（`2`）`A. - - ( 42,001 ) `（`2`）`A. 3,700,784 `（`2`）`A. 1,091,278 `（`2`）`A. 2,137,829 `（`2`）`A. 290,332 `（`2`）`A. 87,227 `（`2`）`A. - -	$ - 839,698 - - 953,149 12,220,365 9,596,893 4,178,374 3,430,321 146,660 - -	$ - - 5,482,243 - - 10,597,814 - - - 169,684 - -
								(Note 3)
Accumulated Outward Remittance for Investment in Mainland China for the Period(Note 13)		Investment Commis	Amounts Authorized by Investment sion,MOEA(Notes 13 and 14)		Upper Limit on the Amo	unt of Investment Stipulated by Inv	estment Commission, MOEA	(Note 3)
$ 5,343,884 `（`USD 191,880,923`）`		$ 39,875,062 `（`USD 1,024,504,713`）` `（`RMB 2,641,316,560`）`				$ 90,414,904

Note 1: Investing methods are categorized as follows, please indicate the category:

(1) Direct investment in mainland China

(2) Invest in Mainland China through companies in a third-party regional (please specify the investment company in the third-party region).

(3) Other methods.

Note 2: In the investment profit or loss recognized for the period:

(1) Indicate if no investment profit or loss is recognized as an investee is under preparation.
(2) Indicate if investment profit or loss is recognized on the following basis.

A. Financial statements reviewed by international accounting firms cooperating with accounting firms in the Republic of China.

B. Financial statements reviewed by the parent company's CPAs in Taiwan.

C. Others.

Note 3: The investment limit of the Company in Mainland China is calculated as follows:

$150,691,506×60%=$90,414,904

Note 4: The paid-in capital of USD6,670,000, which is self-funding of Nanomag International Co., Ltd., is invested in Topo Technology (Suzhou) Co., Ltd. through Stella International Co., Ltd., and the paid-in capital of USD33,300,000 is earnings distributed in the third quarter of 2011. Thereafter, the amount of USD33,300,000 is returned by capital reduction in the fourth quarter of 2014.

Note 5: The paid-in capital of USD30,000,000 is earnings distributed from Topo Technology (Suzhou) Co., Ltd. to Stella International Co., Ltd., which were then reinvested in Topo Technology (Suzhou) Co., Ltd. Thereafter, the amount of USD67,000,000 was returned by capital reduction in the first quarter of 2016.

Note 6: Note 6: The paid-in capital of USD106,000,000 is earnings distributed from Catcher Technology (Suzhou) Co., Ltd. to Castmate International Co., Ltd., which were then invested in Meeca Technology (Suzhou Industrial Park) Co., Ltd., and the paid-in capital of USD16,670,000 is earnings distributed in the third quarter of 2011. The amount of USD16,670,000 was returned by capital reduction in the fourth quarter of 2014 and the amount of USD32,000,000 in the third quarter of 2016. Thereafter, the amount of USD32,000,000 was returned by capital reduction in the second quarter of 2017, and the amount of USD32,000,000 was returned by capital reduction in the third quarter of 2017.

Note 7: The paid-in capital of USD5,001,000 is earnings distributed from Catcher Technology (Suzhou) Co., Ltd. to Castmate International Co., Ltd., which were then invested in Catcher Technology (Suqian) Co., Ltd. The paid-in capital of USD100,000,000 is earnings distributed from Topo Technology (Suzhou) Co., Ltd. to Stella International Co., Ltd., which were invested in Catcher Technology (Suqian) Co., Ltd. through Uranus International Co., Ltd.

Note 8: The paid-in capital of USD16,670,000 is earnings distributed in the third quarter of 2011. Thereafter, the amount of USD40,000,000 was returned by capital reduction in the second quarter of 2014, and due to dissolution, USD10,010,000 of capital was returned in August 2016; the remaining amount of capital has not been wired back to Taiwan.

Note 9: The paid-in capital of RMB227,510,746 is earnings distributed from Topo Technology (Suzhou) Co., Ltd. to Stella International Co., Ltd., which were then invested in Topo Technology (Taizhou) Co., Ltd. On the other hand, USD65,979,240 and RMB602,268,326 are earnings distributed from investees in mainland China to Nanomag International Co., Ltd., which were then invested in Topo Technology (Taizhou) Co., Ltd. via Lyra International Co., Ltd. Lyra International Co., Ltd. sold all of its equity in December 2020, but the investment amount has not yet been remitted to Taiwan and therefore has not been deducted from the investment amount approved by Investment Commission, MOEA.

Note 10: The paid-in capital of USD99,000,000 is earnings distributed from Catcher Technology (Suzhou) Co., Ltd. to Nanomag International Co., Ltd., which were then invested in Vito Technology (Suqian) Co., Ltd. via Uranus International Co., Ltd. The paid-in capital of USD33,300,000 and RMB409,431,280 is earning distributed from Topo Technology (Suzhou) Co., Ltd. to Nanomag International Co., Ltd., which were then invested in Vito Technology (Suqian) Co., Ltd. through Uranus International Co., Ltd.
Note 11: The paid-in capital of USD27,332,360 and RMB398,499,193 are earnings distributed from Catcher Technology (Suzhou) Co., Ltd. and Topo Technology (Suzhou) Co., Ltd. to Nanomag International Co., Ltd., which were then invested in Arcadia Technology (Suqian) Co., Ltd. through Norma International Co., Ltd. The paid-in capital of USD89,970,000, which is the proceeds arising from the capital reduction of Catcher Technology (Suzhou) Co., Ltd., Topo Technology (Suzhou) Co., Ltd., and Meeca Technology (Suzhou Industrial Park) Co., Ltd., was invested in Arcadia Technology (Suqian) Co., Ltd. through Norma International Co., Ltd. The paid-in capital of USD21,501,167 is earning distributed from Catcher Technology (Suzhou) Co., Ltd. and Topo Technology (Suzhou) Co., Ltd. to Nanomag International Co., Ltd., which were then invested in Arcadia Technology (Suqian) Co., Ltd. through Norma International Co., Ltd.
Note 12: The paid-in capital of USD17,610,861 and RMB529,989,796 are earnings distributed from Catcher Technology (Suzhou) Co., Ltd. and Topo Technology (Suzhou) Co., Ltd. to Nanomag International Co., which were then invested in Meeca Technology (Taizhou) Co., Ltd. through Lyra International Co., Ltd. The paid-in capital of USD20,000,000 and RMB284,660,400 are earnings and liquidation income distributed from Catcher Technology (Suzhou) Co., Ltd. and earnings distributed from Topo Technology (Suzhou) Co., Ltd. and Meeca Technology (Suzhou Industrial Park) Co., Ltd. to Nanomag International Co., Ltd., which were then invested in Meeca Technology (Taizhou) Co., Ltd. through Lyra International Co., Ltd. The paid-in capital of USD18,000,000 is earning distributed from Lyra International Co., Ltd. to Topo Technology (Taizhou) Co., Ltd., which were then invested in Meeca Technology (Taizhou) Co., Ltd. Lyra International Co., Ltd. sold all of its equity in December 2020, but the investment amount has not yet been remitted to Taiwan and therefore has not been deducted from the investment amount approved by Investment Commission, MOEA.

Note 13: The exchange rate was USD1:NT$27.85.

The exchange rate was RMB1:NT$4.2943.

Note 14: WIT Technology (Taizhou) Co., Ltd. was dissolved in June 2012, and the remaining amount of capital has not been wired back to Taiwan and therefore has not been deducted from the investment amount approved by Investment Commission, MOEA.

Note 15: Sagitta International Co., Ltd. sold all of its shares of Chaohu Yunhai Magnesium Co., Ltd. in June 2016, and the remaining amount of capital has not been wired back to Taiwan and therefore has not been deducted from the investment amount approved by Investment Commission, MOEA.

Note 16: The paid-in capital of US$71,010,000 and RMB$ 188,956,820, which is the proceeds arising from returned capital of the liquidation from Catcher Technology (Suzhou) Co., Ltd. and the returned capital reduction from Topo Technology (Suzhou) Co., Ltd. and Meeca Technology (Suzhou Industrial Park) Co., Ltd., is invested in Envio Technology (Suqian) Co., Ltd. through Norma International Co., Ltd.

67 -

Catcher Technology Co., Ltd. and Subsidiaries

Business Relationships and Significant Transactions and Amounts Between the Parent Company and Subsidiaries Nine Months Ended September 30, 2021

Table 10

(In Thousands of New Taiwan Dollars)

No.	Company	Counterparty	Relationship with the Related Party (Note 1)		Description of Transactions	Description of Transactions	Description of Transactions
				Ledger Account	Amount (Note 2)	Transaction Term	Ratio to Total Revenue or Total Assets %
0 1 2	Catcher Technology Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd.	Next Level Ltd. Lyra International Co., Ltd. Vito Technology (Suqian) Co., Ltd. Vito Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Yachila Technology (Suqian) Co., Ltd. Next Level Ltd.	1 1 1 3 3 3 3 3	Purchases Accounts payable - related parties Other receivables - related party Purchases Purchases Accounts payable - related parties Sales revenue Processing income Processing expense Accounts receivable - related parties Other receivables - related party Processing expense Purchases Sales revenue Processing income Accounts receivable - related parties Other receivables - related party Other receivables - related party Other payables - related party Accounts payable - related parties Sales revenue Purchases Sales revenue	$ 4,277,243 155,943 278,000 544,356 78,608 58,725 576,916 805,555 206,479 401,988 725,446 94,369 113,865 463,432 58,750 519,054 58,273 858,860 79,246 94,519 52,666 121,458 822,548	The comparable purchase prices of similar products, payment from 30 to 120 days after month end close The comparable purchase prices of similar products, payment from 30 to 120 days after month end close The comparable purchase prices of similar products, payment from 30 to 120 days after month end close The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, payable from 30 to 90 days after month end close. The price is based on normal transaction price, payable from 30 to 90 days after month end close. The price is based on normal transaction price, payable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, payable from 120 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close.	13 0.06 0.11 1.65 0.24 0.02 1.75 2.45 0.63 0.16 0.29 0.29 0.35 1.41 0.18 0.21 0.02 0.35 0.03 0.04 0.16 0.37 2.50

(Continued on the next page)

68 -

(Continued from the previous page)

No.	Company	Counterparty	Relationship with the Related Party (Note 1)		Description of Transactions	Description of Transactions	Description of Transactions
				Ledger Account	Amount (Note 2)	Transaction Term	Ratio to Total Revenue or Total Assets %
3 4 5 6	Envio Technology (Suqian) Co., Ltd. Arcadia Technology (Suqian) Co., Ltd. Stella International Co., Ltd. Nanomag International Co., Ltd.	Arcadia Technology (Suqian) Co., Ltd. Envio Technology (Suqian) Co., Ltd. Catcher Technology (Suqian) Co., Ltd. Next Level Ltd. Arcadia Technology (Suqian) Co., Ltd. Next Level Ltd. Yachila Technology (Suqian) Co., Ltd. Lyra International Co., Ltd. Uranus International Co., Ltd. Stella International Co., Ltd.	3 3 3 3 3 3 3 3 3 3	Sales revenue Purchases Processing income Accounts receivable - related parties Accounts payable - related parties Other receivables - related party Other receivables - related party Processing income Processing expense Other receivables - related party Other payables - related party Sales revenue Accounts receivable - related parties Other receivables - related party Sales revenue Accounts receivable - related parties Other receivables - related party Sales revenue Accounts receivable - related parties Purchases Accounts payable - related parties Other receivables - related party Other receivables - related party Other receivables - related party	$ 1,496,054 203,456 70,541 1,680,141 193,121 61,404 601,202 109,569 74,867 71,444 71,458 388,237 281,453 168,382 2,763,362 872,121 751,503 682,910 205,310 100,984 104,947 1,253,250 1,454,525 1,253,250	The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, payable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, payable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, receivable from 30 to 90 days after month end close. The price is based on normal transaction price, payable from 30 to 90 days after month end close.	4.55 0.62 0.21 0.68 0.08 0.02 0.24 0.33 0.23 0.03 0.03 1.18 0.11 0.07 8.4 0.35 0.30 2.08 0.08 0.31 0.04 0.51 0.59 0.51

Note 1: Related parties are categorized as follows, please indicate the category as follows: 1. The parent company to subsidiaries.

Subsidiaries to the parent company.
Subsidiaries to the parent company.

Note 2: Written off at the time of preparing the consolidated financial report

69 -

Catcher Technology Co., Ltd. and Subsidiaries

Statement of Changes in Property, Plant and Equipment January 1 to September 30, 2021 and 2020

Table 11

(In Thousands of New Taiwan Dollars)

Cost Balance at January 1, 2021 Addition Disposal Reclassified Net exchange difference Balance at September 30, 2021 Accumulated depreciation and impairment Balance at January 1, 2021 Depreciation expense Disposal Reclassified Net exchange difference Balance at September 30, 2021 Net amount at January 1, 2021 Net amount at September 30, 2021 Cost Balance at January 1, 2020 Addition Disposal Reclassified Net exchange difference Balance at September 30, 2020 Accumulated depreciation and impairment Balance at January 1, 2020 Depreciation expense Disposal Net exchange difference Balance at September 30, 2020 Net amount at September 30, 2020		Land $ 2,179,324 398,224 - - - $ 2,577,548 $ - - - - - $ - $ 2,179,324 $ 2,577,548 $ 2,179,324 - - - - $ 2,179,324 $ - - - - $ - $ 2,179,324		Buildings $ 18,944,392 64,147 - 84,001 259,603) $ 18,832,937 $ 7,706,082 746,610 - - 122,200) $ 8,330,492 $ 11,238,310 $ 10,502,445 $ 24,926,841 25,167 419 ) 165,395 124,899) 24,992,085 $ 8,070,421 1,112,052 149 ) 40,924) $ 9,141,400 $ 15,850,685		Machinery $ 54,185,876 194,077 1,168,144 ) 75,057 290,151) $ 52,996,715 $ 46,120,913 2,574,169 1,149,711 ) - 212,036) $ 47,333,335 $ 8,064,963 $ 5,663,380 $ 74,545,095 111,375 408,324 ) 566,070 3,209 74,817,425 $ 55,335,227 5,972,528 406,446 ) 102,567 $ 61,003,876 $ 13,813,549	Transportation Equipment $ 157,114 675 ( 1,575 ) 143 ( 1,603) $ 154,754 $ 126,284 13,309 ( 1,449 ) - ( 1,288) $ 136,856 $ 30,830 $ 17,898 $ 198,829 1,949 ( 4,700 ) - ( 798) 195,280 $ 130,033 19,754 ( 4,700 ) ( 430) $ 144,657 $ 50,623	Office Equipment $ 2,207,868 9,795 ( 7,583 ) ( 11 ) ( 24,281) $ 2,185,788 $ 1,982,490 145,573 ( 7,415 ) ( 46 ) ( 20,260) $ 2,100,342 $ 225,378 $ 85,446 $ 2,739,991 6,002 ( 3,932 ) 2,339 ( 13,576) 2,730,824 $ 1,998,637 269,610 ( 3,927 ) ( 8,480) $ 2,255,840 $ 474,984	Other Equipment $ 3,615,781 196,588 ( 21,407 ) ( 25,114 ) ( 38,629) $ 3,727,219 $ 2,919,641 307,371 ( 15,004 ) 46 ( 31,418) $ 3,180,636 $ 696,140 $ 546,583 $ 4,955,537 510,877 ( 198,564 ) 12,429 ( 24,413) 5,255,866 $ 2,979,637 670,710 ( 198,431 ) ( 11,844) $ 3,440,072 $ 1,815,794		Lease Improvement $ 271 - - - 5) $ 266 $ 248 23 - - 5) $ 266 $ 23 $ - $ 266 - - - 1) 265 $ 191 39 - - $ 230 $ 35	Construction in Progress and Machinery in Transit $ 132,738 16,762 - ( 83,176 ) 15 $ 66,339 $ - - - - - $ - $ 132,738 $ 66,339 $ 264,777 49,211 - ( 180,201 ) ( 1,006) 132,781 $ - - - - $ - $ 132,781		Total
			( ( ( ( ( (		( ( ( ( ( (		( ( ( ( ( ( ( (	( ( ( ( ( ( ( ( ( (	( ( ( ( ( ( ( ( (	( ( (		( ( (	( ( ( ( ( ( (	$ 81,423,364 880,268 1,198,709 ) 50,900 614,257) $ 80,541,566 $ 58,855,658 3,787,055 1,173,579 ) - 387,207) $ 61,081,927 $ 22,567,706 $ 19,459,639 $109,810,660 704,581 615,939 ) 566,032 161,484) $110,303,850 $ 68,514,146 8,044,693 613,653 ) 40,889 $ 75,986,075 $ 34,317,775

70 -

AI assistant

Catcher Technology Co., Ltd. — Interim / Quarterly Report 2021

52109_rns_2021-11-10_b7255f18-9851-4054-9e09-4cdd57059c32.pdf

TABLE OF CONTENTS

Independent Auditors' Review Report

Introduction

Scope of Review

Conclusion

Other Matter

Catcher Technology Co., Ltd. and Subsidiaries

Consolidated Balance Sheets

Catcher Technology Co., Ltd. and Subsidiaries

Catcher Technology Co., Ltd. and Subsidiaries

Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

January 1 to September 30, 2021 and 2020

3. Application of New and Amended Standards and Interpretations

4. Summary of Significant Accounting Policies

b.

7. Financial Instruments at Fair Value through Profit or Loss

9. Financial assets at amortized cost

11. Notes Receivables, Accounts Receivables, and Other Receivables

b. Accounts receivable

September 30, 2021

c. Other receivables

12. Inventories

13. Subsidiaries

Subsidiaries included in the consolidated financial statements

14. Investments Accounted for Under the equity method

15. Property, Plant, and Equipment

16. Lease Agreement

a. Right-of-use assets

b. Lease liabilities

c.

Major lease activities and terms

d. Subleases

e. Other lease information

17. Investment Properties

18. Intangible Assets

19. Other Assets

21. Accounts payable

22. Other Liabilities

23. Retirement Benefit Plan

24. Equity

a. Share capital

1) Common stock

b. Capital surplus

d. Other equity

e. Non-controlling interests

f.

25. Revenue

a. Customer contract information

b. Contract balance

26. Net Profit for the Period

a. Interest income

b. Other income

c. Other profit and loss

e. Depreciation and amortization

f. Direct operating expenses of investment property

g. Employee benefit expenses

Estimated percentage

27. Income tax

a. Income tax recognized in profit or loss

b.

28. Earnings Per Share

Net Profit for the Period

29. Disposal of Subsidiaries

c. Profit from Disposal of Subsidiaries

30. Financial Instrument

1) Fair value hierarchy

September 30, 2021

Nine Months Ended September 30, 2021

Nine Months Ended September 30, 2020

Sensitivity analysis

b) Interest rate risk

Sensitivity analysis

c)

Other price risk

Sensitivity analysis

2)

Catcher Technology Co., Ltd. Interim / Quarterly Report 2021