Review Opinions of the Third Meeting of the Ninth Board of Directors' Remuneration and Assessment Committee

Topwise Communication Co., Ltd. Review Opinions of the Third Meeting of the Ninth Board of Directors' Remuneration and Assessment Committee

Topwise Communication Co., Ltd. (hereinafter referred to as the "Company") held the third meeting of the Ninth Board of Directors' Remuneration and Assessment Committee on April 27, 2026, through on-site and teleconference methods. Three members were eligible, and three members were present, complying with the Company's Articles of Association, Rules of Procedure for Board Meetings, and the Work Rules of the Remuneration and Assessment Committee. After carefully reviewing the relevant agenda items, the Company's Remuneration and Assessment Committee hereby expresses the following opinions:

I. The proposal on "Formulating the 'Remuneration Management System for Directors and Senior Management'" was deliberated and approved by 3 votes in favor, 0 votes against, and 0 abstentions.

To further improve the remuneration management system for the Company's directors and senior management, build a scientific and effective incentive and restraint mechanism, fully mobilize their work enthusiasm and creativity, and promote the achievement of the Company's development strategic goals and sustained high-quality development, in accordance with the Company Law, the Guidelines for Corporate Governance of Listed Companies, and other relevant laws, regulations, and normative documents, as well as the Company's Articles of Association, and based on the Company's actual situation, the Company has formulated the "Remuneration Management System for Directors and Senior Management." This system complies with relevant regulations and the Company's actual situation and is submitted for deliberation by the Board of Directors.