Workplace Diversity
With "People" at the core of our company philosophy, we have created a happy, friendly, safe, and healthy working environment to unleash employees' potential, uphold integrity at work, and achieve outstanding performance. At the same time, Brogent formulated the "Human Rights Policy," which was approved and announced by the chairman, in accordance with international principles, such as the Universal Declaration of Human Rights, United Nations Guiding Principles on Business and Human Rights, United Nations Global Compact, and International Labour Organization. Brogent continues to shape a diverse and inclusive corporate culture. Whether it is hiring or promotion, it is not affected by personal gender, religion, race, or political inclination, creating a workplace of mutual respect and no harassment. The policy is applicable to all Brogent employees and relevant stakeholders.
▍Human Resource Structure
Brogent is a vibrant and innovative company that values employee diversity. Brogent's workforce overview is calculated as of the end of 2025, and includes the Kaohsiung headquarters, Manufacturing Center (Taoyuan Plant), and Taipei Office in Taiwan. The total number of employees was 271, of which 166 were male (61%) and 105 were female (39%). According to the classification of employment contract category, there were 271 full-time employees and 0 temporary employees; according to the classification of employment type, there are 271 full-time employees and 0 part-time employees. In addition to the above-mentioned formal employees, Brogent also hired 8 non-employee workers of various types according to business needs, who mainly perform security, front-desk reception, and cleaning services. Compared to fiscal years 2023 and 2024, there were no significant fluctuations in the number or composition of employees and non-employee workers. Brogent hires local residents (Taiwan) in important sites of operations and they accounted for 92% of the top management.
The composition of the diverse workforce included 4 people with disabilities, 2 foreign employees and 1 minority (indigenous) employee. The number of people with disabilities hired by Brogent in 2025 exceeded the legal requirements, demonstrating the Company's implementation of equality and inclusiveness in the workplace, respect for the cultural customs of foreign employees, and provision of indigenous employees with the opportunity to apply for indigenous ceremonial leave every year to respect ethnic cultural differences and ensure cultural participation rights. Therefore, there has never been any violation of their right to work and human rights.
▍Highlights of Human Rights Promotion
► Brogent provided 8 documented cases of human rights promotion initiatives as supporting evidence and passed the review by members of the Export Processing Zone Administration, Ministry of Economic Affairs, which recognized Brogent as being enthusiastic about public welfare and having made significant contributions to public affairs of the park, particularly in promoting the 5S principles (Sort, Set in Order, Shine, Standardize, Sustain) to establish a safe and comfortable environment. It determined that Brogent's public welfare deeds are sufficient to serve as a model, and awarded Brogent with the Public-spirited Award.
► Brogent strictly complies with labor laws, promotes the unity of labor and employment, coexistence and win-win goals, and promotes harmony between labor and management within the Company. It was awarded the "Excellent Enterprise Award for Labor Relations in Bureau of Industrial Parks, Ministry of Economic Affairs."
► Brogent actively implements the Workplace Health Promotion Policy advocated by the Health Promotion Administration, Ministry of Health and Welfare, and has been awarded the "Workplace Health Promotion Self-Assessment Certification", demonstrating the Company's achievements in promoting a healthy workplace.
► Brogent attaches great importance to the safety of the workplace environment. After conducting a self-inspection of the environment, we set up safety protection measures for the testing site (type B fences, surveillance cameras, emergency stop buttons, etc.), and took various safety protection measures (covered sharp angles, strengthened the solder joints of handrails, cut roller screws that are too long, etc.) to protect employees' work safety.
► The Company optimizes 5S management within testing facilities and conducts periodic inspections of operational sites.
▍Salary and Benefits
Brogent regards employees as its most important asset and is committed to providing competitive compensation and an ideal benefits package. In addition to labor insurance, national health insurance, and labor pension allocations in accordance with the law, we have established a structured remuneration and performance management system as well as the "Remuneration Management Regulations" to comprehensively evaluate remuneration based on job scope, professional capabilities, individual performance, company operating results, and market compensation benchmarks. We regularly review the reasonableness and external competitiveness of our compensation policies. All compensation policies comply with applicable labor laws and regulations, guided by the principles of fairness, reasonableness, and equal pay for equal work, aiming to attract, retain, and motivate outstanding talents. Additionally, Brogent's performance management system combines the objectives of our company's operational performance and employees' personal performance. We review our employees' performance to provide them with the opportunity to become promoted or receive other incentives. They are placed in their ideal positions to create a happy learning environment and enhancing their development.
Equal and Competitive Salaries
The scope of Brogent's salary and compensation data disclosure covers the Company's important locations of operations, including Kaohsiung headquarters, Manufacturing Center (Taoyuan Plant) and Taipei office in Taiwan. To attract and retain outstanding talents and maintain external market competitiveness, the Company actively implemented comprehensive salary adjustments in 2025. Those with outstanding performance receive additional pay raises. The average salary of entry-level personnel is approximately 1.43 times Taiwan's statutory minimum wage in 2025.
Brogent adheres to the principle of equal pay and actively implements equal pay for equal work for male and female to ensure that all employees are treated equally based on gender. Its compensation bonuses are based on performance as the basis for granting year-end bonuses and determining employee remuneration, and it provides employees with reasonable and promising salaries. In 2025, there was a slight difference in the salary ratio between male and female. The reason is that male employees accounted for the majority of the R&D and technical workforce, and their educational backgrounds are different, so the average salary of male employees is slightly higher than that of female employees. However, ratio of base salary and remuneration of women to men in managerial positions decreased from 1.05 in 2024 to 1.02 in 2025, demonstrating that Brogent continues to work hard to realize the principle of pay equality.
Benefits and Flexible Systems
Brogent is committed to providing diverse and flexible employee benefits, including insurance, bonuses, training, leisure, and convenience benefits, which cover actual needs for food, clothing, housing, transportation, education, and entertainment, allowing employees to pursue work-life balance. The Wedding, Funeral, Hospitalization, and Emergency Relief Management Regulations provide employees with necessary assistance and care in times of crisis.
Employees express their opinions and needs through various communication channels, such as the Welfare Committee and labor-management meetings. Brogent listens to the voices of employees and references them when planning annual employee welfare activities and designing and adjusting subsidy programs. In the future, we will continue to provide a variety of welfare measures for a friendly workplace and physical and mental health, and provide EAPs for different groups, in order to more comprehensively take care of employees.
1. Comfortable Working Environment
► Provide employees with a spacious and comfortable office environment and a recreational sports center.
► Provide employee health management equipment, such as blood pressure monitors, scales, etc.
2. Insurance and Protection
► In compliance with the law, new employees are signed up for labor insurance and national health insurance on their first day of work.
► Provide employee group insurance, life insurance, hospitalization and accidental injury medical expense claims and other health insurance, and allow dependents to join group insurance at their own expense.
► Provide Group Business Travel Accident Insurance so that employees can seek relevant claims (such as medical treatment, disability, death, overseas emergency assistance or luggage loss/delay, etc.) and obtain full protection in the event of accidents or emergencies during domestic and international business trips.
3. Services and Facilities
► Flexible working hours and free coffee, snacks, and postal services every day.
► Employee parking spaces for cars and scooters, lactation rooms, unisex toilets.
► Coffee machines, microwaves, and refrigerators are available on every floor.
► We provide employees with the option for remote work and they may file application based on their personal needs.
► In compliance with government policy, Brogent has made effort to help employees in need apply for parental leave, supporting them during this important stage of their life.
4. Employees Encouraged to Form Clubs
Brogent provides subsidies for various club activities. Employees can apply to establish a club if there are more than 5 members. Employees can choose to join their favorite clubs according to their personal interests, such as basketball, baseball, badminton, and many other choices. Brogent's Employee Welfare Committee will subsidize the club funds every month according to the number of club members. If the club participates in external competitions, it will also provide partial registration fee subsidies.
5. Other Benefits
► Employee Stock Ownership Trust: The "Employee Stock Ownership Trust" was launched in 2021. Brogent will subsidize 100% of the self-withdrawal and provide employees with an attractive dollar-cost averaging stock investment plan. Brogent is open to all employees to participate freely, allowing employees to enjoy the steady returns of shareholder value and coexist with the Company; all employees who have passed the three-month new employee probation period are eligible to participate. By the end of 2025, the employee participation rate exceeded 90%.
► Wedding, funeral and hospitalization benefits: Relevant subsidy items include wedding gifts, childbirth or spouse childbirth gifts, injury and illness hospitalization condolence money, and funeral expenses for the death of immediate family members. In 2025, the company subsidized a total of 27 people.
► Company Trip: To enhance employees' understanding of immersive simulation rides, Brogent organized 11 groups of company trip combined with training courses in 2025, to visit a renowned theme park in Kyushu, Japan, to experience the "Air Cruise the Ride", which not only enhanced communication among employees, but also broadened their perspectives. The Company fully subsidized the 5-day, 4-night Japanese trip expenses and granted one additional day of welfare leave to participating employees, totaling 178 employees.
▍Reliable Retirement Program
The retirement pension plan Brogent has for its employees include benefits stated in Taiwan's "Labor Standards Act" and the appropriate plan stated in the "Labor Pension Act". At the same time, an "Employee Stock Ownership Trust" is open for participation by all employees so that employees are covered by a comprehensive benefit policy with the aim of retaining talents and taking care of employees' financial needs upon their retirement.Employee pensions are calculated based on years of service and the average salary in the six months before retirement. Brogent complies with the Labor Pension Act enacted by the government, and allocates 6% of employees' monthly salaries to their individual labor pension account at the Bureau of Labor Insurance.
▍Employee-Oriented Company
Brogent is people-oriented based on the belief that employees are the Company's "assets," providing an inspiring mission and vision, making employees feel the value of work, and creating a happy, friendly, safe, and healthy working environment. We create an atmosphere of learning and development through the human resources policy of selection, education, employment, and retention, helping employees self-improve, and placing them in the right position to fully utilize their talents and grow together with the Company.
We have developed four core competencies and one management competency that are suitable for the Brogent Group. At the end of each year, we conduct a function development assessment to understand the level of our employees' core competencies, organize education and training or policy activities to enhance their competencies, and value the internal career development of our employees, in order to cultivate talents with sustainable competitiveness.
♦ Brogent's Core Competencies
♦ Brogent's Management Competencies
▍Labor Communication
Brogent actively manages labor relations and maintains harmonious and smooth communication between labor and management through multiple channels. Labor management meetings are convened in accordance with the Regulations for Labor-Management Meeting, even though there is no labor union and collective bargaining agreement. Meetings to promote related systems are irregularly held to communicate work-related clauses and employee rights and interests. We have established a smooth and effective appeal mechanism for employees to ensure the equality and transparency of the appeal procedure. We have also actively responded to and handled employee complaints. There have been no employee complaints at Brogent in the last five years.
Brogent established a Welfare Committee to actively initiate communication, care for employees' needs, and provide employees with multiple welfare options. Besides holding at least 2 investor conferences each year to explain the Company's operating status to investors, employees, and the general public, "labor-management meetings" are also held each quarter to report the Company's operating status to employees. Ad hoc meetings are held for immediate communication when necessary. In the event of significant operational change that requires the termination of employment of certain employees, the Company shall provide advance notice in accordance with the regulations of each operation site.
