The Company complies with the Labor Standards Act and related laws and regulations, has

established an "Employee Handbook," and respects international human rights conventions.

The Company has purchased labor group insurance for employees and does not engage in illegal

child labor or forced labor. The Company protects the legal rights of employees, and its

employment policy provides equal treatment. The Company also holds regular labor-management

meetings to safeguard the basic rights and interests of employees.

The Company follows the Labor Standards Act and related laws and regulations, has established work rules and salary cycles, including remuneration, leave, and other employee benefits, and regularly reviews work performance to adjust employee remuneration every year. The Company gives bonuses based on individual Performance, and in accordance with the Company's Articles of Incorporation, the Company appropriates a certain percentage of employee remuneration based on the Company's operating performance.

The Company has established a workplace diversity and gender equality policy. Convene labor-management meetings quarterly to provide group insurance for all employees.

一、The Company’s headquarters and factory, located in Zhonghe District, New Taipei City, are designed

      to provide an open, bright, safe, and comfortable working environment. Dedicated personnel perform

      daily cleaning and maintenance, while regular disinfection and equipment maintenance are conducted.

      A large green terrace area is also available for employees to relax, enjoy fresh air, or host festive

      gatherings and recreational events. 

二、The workplace is equipped with a nursing room, first-aid kits, emergency lighting, and an adequate

      number of fire extinguishers to ensure employee safety and well-being. 

三、Drinking water facilities that meet potable water standards are installed in the workplace and

      undergo annual cleaning and maintenance. 

四、Air conditioning systems in the workplace are cleaned and maintained annually by professional

      cleaning service providers to ensure good air quality.

五、The factory environment is tailored to the characteristics of production equipment. Employees

      are provided with industrial-grade earmuffs to prevent hearing damage. For those working in

      cleanrooms, two additional 30-minute mandatory break periods (morning and afternoon) are provided

      to maintain health and hygiene standards. 

六、.In compliance with legal requirements, the Company has designated occupational safety and

       health personnel (including an Occupational Safety Supervisor, First Aid Officer, and Fire

       Safety Manager) and has established a “Workplace Safety and Health Code of Conduct” to ensure a

       safe and healthy work environment. Key measures include:

       1)Conducting biannual in-house fire drill training to reduce risks to employees and company assets

          (including internal fire drills and coordination with the building's annual fire safety inspections).

       2)Installing an access control system requiring card swipes to monitor personnel entry and exit,

           ensuring the safety of personnel and company property.

       3)Providing annual health checkups for all employees and occupational safety and health training

           for new hires to comply with environmental, health, and safety regulations.

       4)In 2024, the Company reported zero occupational accident cases.

 七、Measures for maintaining office and personnel safety include:

       1)Prohibiting the storage of flammable or hazardous materials.

       2)Ensuring that the last employee leaving the office after working hours or during weekends shuts

          all windows, turns off the lights, and powers down air conditioners.

       3)Locking office doors (including floor locks) when working alone after hours or on weekends to

          prevent unauthorized access.

       4)Enforcing a complete indoor smoking ban in accordance with the Tobacco Hazards Prevention Act.

       5)Requiring employees who borrow parking spaces or office keys to return them promptly and

          prohibiting the lending of access cards or keys to non-employees.

       6)All employees are covered under labor insurance, national health insurance, and the labor

          pension system. Additionally, the Company fully funds group insurance and supplemental

          occupational injury insurance for all staff.

       7)Employees assigned to overseas business trips are provided with travel insurance coverage

          by the Human Resources Department, with coverage amounts adjusted as needed to ensure

          travel safety.

We are committed to providing a workplace where all employees are treated with dignity and work

in a safe and respectful environment. We uphold diversity in hiring and ensure fairness in

compensation and career advancement opportunities. Discrimination, harassment, or unequal

treatment based on race, gender, religion, age, political affiliation, or any other status

protected by applicable laws is strictly prohibited.

We value employee diversity and are dedicated to maintaining gender equality and a friendly,

inclusive work environment. Our goal is to foster a workplace culture that embraces equity,

inclusion, and belonging—creating an environment where talent can thrive and grow.

 ➤ Promotion of Gender Equality Policies

     APLUS continuously advances a friendly workplace and the principles of gender equity.

     As of May 31, 2025, 34% of our Independent Directors are women, and 47.8% of our

     managerial positions are held by women. We strive to ensure that all genders participate

     equally in decision-making processes and benefit from shared resources and achievements. 

     To support maternal health and family care, the Company provides maternity-related

     benefits in accordance with law, including miscarriage leave, paternity leave, prenatal

     check-up leave, family care leave, and more. In addition, a well-equipped nursing room

     is available, furnished with desks, chairs, and refrigeration facilities. These resources

     ensure that female employees feel secure and supported throughout pregnancy, childbirth

     , and parenting, promoting work-life balance and aligning with government policies for

     gender equality and social development.

 ➤ Workplace Diversity and Family-Friendly Practices

To help employees balance their careers and family responsibilities, we offer comprehensive

parental leave policies. Employees who have worked for at least six months are eligible,

under the Gender Equality in Employment Act and our internal leave policy, to apply for

unpaid parental leave until their child reaches the age of three.Upon completion of the l

eave period, the Company will assist employees with re-entry into their original or equivalent

positions, and offer relevant training to support a smooth transition back to work. In addition

to statutory leave, we also provide a congratulatory bonus for childbirth as a token of care

and support.

 ➤  Cultural and Religious Inclusivity

By recognizing and respecting various cultural and religious holidays, the Company fosters

awareness of diversity and enhances workplace inclusiveness. We aim to understand and

accommodate employees’ different needs by offering flexibility where appropriate.

We are actively working to create a gender-equal and family-friendly work environment,

enhancing employee satisfaction, sense of belonging, and corporate identity. This approach

strengthens talent retention, reduces turnover, and enables the Company’s culture to

reflect its diverse workforce—encouraging every employee to contribute their best and

succeed together.

【Diversity Metrics Ethnicity Distribution】

Data as of May 31, 2025

【Gender Diversity Indicators】

Data as of May 31, 2025

【Other Diversity Indicators】

Data as of May 31, 2025

一、We provide high-quality and reasonably priced bone plates and distribution products, offering surgeons more user-friendly tools and patients better fixation with smaller surgical wounds. These improvements help reduce patient pain and promote faster recovery.
二、To ensure the highest standards of product quality, the Company has obtained ISO 13485 certification and carries product liability insurance to safeguard consumer rights.
三、We have been honored with prestigious awards, including the National Biotechnology & Medical Care Award, the National Innovation Award, and the Taiwan Excellence Award.
四、Public welfare feedback: The Company implemented responsible procurement and, during the 2025 Mid-Autumn Festival period, commissioned the well-known brand “Aunt Stella Handmade Biscuits”and ”Charity-Brand Collaboration” to produce charity gift boxes, transforming commercial procurement into support for public welfare organizations. reflecting our dedication to corporate social responsibility.

The Company will, in alignment with its operational development plans, schedule and provide various subsidies or activities to support the development of domestic culture.

Our company is engaged in the research, development, and manufacturing of orthopedic medical devices. Currently, there are no environment-related management issues specific to the nature of our industry.

Our headquarters and factory are located in an industrial office building in Zhonghe District, New Taipei City. The production process does not generate exhaust emissions, wastewater, or hazardous waste.