The Group has established a people-centered management approach and diversified total-rewards policy, together with benefits aligned with employee needs, to create a happy workplace. Employees can achieve a healthy physical and mental balance, gain a sense of accomplishment from work, maintain family relationships, participate in social welfare activities, and enrich their careers. This creates a win–win outcome for families and the company and a positive cycle for the Group's sustainable development. The Group focuses on employees' career development, physical and mental health, compensation and benefits, and social life. It maintains competitive pay and benefits and provides customized physical and mental health assistance programs.

• Compensation Policy and Management System

Ennostar Group's compensation management mechanism is overseen by the Remuneration Committee, which makes recommendations to the Board based on operating results. This ensures that payment standards are closely linked to the company's financial and operating performance. Individual award amounts also reflect each employee's job responsibilities, contribution, and performance review results.

The Group values consistency and fairness in payroll operations, incentive bonuses, and employee profit-sharing. Starting salaries are based on education, expertise, and professional experience and do not di er because of race, religion, skin color, political a iliation, age, gender, marital status, disability, or other personal characteristics. The Group also provides an employee assistance program (EAP) to help employees address stress and challenges at work and in daily life. Turnover rates and reasons are reviewed monthly, and severance is administered in accordance with labor laws.

The Group also maintains a clawback mechanism. Long-term incentives for senior executives specify service-period and performance conditions in the contract, and compensation is paid only a er performance achievement has been reviewed and confirmed. Executives who fail to complete the agreed service period must return the full amount.

Each year, Ennostar Group considers market salary levels, economic trends, price indices, company operating performance, and individual performance when adjusting employee salaries. Employees receive base pay above the minimum required by labor law.

To attract and retain outstanding talent, Ennostar Group designs short- and long-term incentive programs based on the Group's overall financial condition, future development, and each subsidiary's characteristics and operating performance. Awards are linked to employees' responsibilities and performance to recognize sustained contributions.

1. Provide employees with fair and comprehensive compensation and reward systems and compensation and benefits that comply with local laws, safeguarding employee rights.

2. Based on employee performance and contribution, provide timely rewards when profits are distributed in line with company operating performance, sharing earnings with employees.

3. Regularly review the connection between compensation and benefits and the external market, participate in salary surveys, and make appropriate adjustments based on market pay levels to maintain competitive salaries within the industry.

 The long-term incentive plan for senior executives links corporate operations, ESG performance indicators, and individual performance while strengthening the reasonable connection between executive rewards and shareholder returns. Beginning in 2024, Ennostar Group implemented the plan through three-year contracts and an employee stock ownership trust. The contracts specify annual corporate operating-performance indicators relative to industry peers, ESG indicators covering environmental, social, and governance dimensions, and individual performance indicators. Agreed amounts are used to purchase company shares and placed in trust. At maturity, the number of incentive shares is settled according to achievement of the applicable indicators and conditions.