Occupational Safety and Health Management

To safeguard the health and safety of all employees, Viking has established the Occupational Safety and Health Policy as the foundation of its occupational safety management framework. The Company is committed to providing a safe, healthy, and comfortable working environment while minimizing occupational injuries and incidents. Through risk management and continuous improvement, Viking continually enhances workplace conditions, production equipment, and operational procedures to strengthen workplace safety. To align with international standards and further enhance its systematic management approach, Viking initiated the implementation of the ISO 45001:2018 Occupational Health and Safety Management System in 2025, with the goal of obtaining third-party certification by the end of 2026. By standardizing hazard identification and risk assessment processes, the Company is strengthening its transition from compliance-based management to a proactive prevention approach, further safeguarding employee health and safety.

Occupational Safety and Health Policy

• Strictly comply with all relevant safety and health laws, regulations, and factory rules and standards.
• Implement an occupational safety and health management system, invest appropriate operational resources, and effectively manage continuous improvement.
• Reduce safety and health-related risks and create a positive workplace environment by conducting workplace safety inspections and hazard identification.
• Strive to enhance employees’ safety awareness, implement consultation and communication with workers, and promote the participation of all employees in safety and health activities through education and in-plant promotion activities.

Occupational Safety and Health Committee

Viking has established the “Occupational Safety and Health Committee” at Hsinchu Headquarters, Hsinchu Factory II, Kaohsiung Branch, and Wuxi Subsidiary, which serve as the highest-level review and deliberation bodies for internal safety and health management representatives. They meet quarterly to review, coordinate, and make recommendations on various safety and health-related matters in accordance with the Regulations Governing Occupational Safety and Health so to ensure the effective implementation of the safety and health management system.

Chemical Management

Viking has established a comprehensive chemical management system covering procurement, storage, labeling, use, and employee training to ensure the safe handling of hazardous chemicals throughout their lifecycle.During the procurement process, suppliers are required to provide compliant Safety Data Sheets (SDSs). All chemicals are reviewed before entering the facilities to ensure complete safety information, and a chemical inventory is maintained for effective management.Chemicals are classified and stored according to their hazardous properties in dedicated chemical storage areas equipped with fire protection and explosion prevention facilities. Temperature and humidity are also appropriately controlled to minimize chemical-related risks.

In accordance with the Globally Harmonized System of Classification and Labelling of Chemicals (GHS), all chemicals are labeled in both Chinese and English with hazard pictograms, signal words, and hazard statements, enabling employees to readily identify essential safety information.

Emergency body showers, eyewash stations, Diphoterine® eyewash and skin decontamination solution, and chemical spill response kits are installed in chemical handling areas to enable prompt and effective emergency response. In addition, Viking provides regular chemical safety training covering chemical hazard awareness, safe handling procedures, and emergency response to strengthen employees' safety awareness and professional competency.

Work Environment Monitoring

In accordance with the Regulations Governing Occupational Work Environment Monitoring, Viking conducts work environment monitoring every six months. Prior to each monitoring cycle, comprehensive hazard identification and data collection are carried out to determine monitoring items and sampling locations, and a Work Environment Monitoring Plan is established to ensure that all potential exposure hazards are appropriately assessed. Based on the monitoring and assessment results, appropriate control measures are implemented as required. The results are promptly disclosed through company bulletin boards and production area notice boards to ensure that employees are well informed of workplace environmental conditions.

Hazard Identification and Risk Assessment

In accordance with the Company's occupational safety and health management system, Viking implements the following processes to ensure effective risk control:

1. Hazard Identification – Evaluate workplace environments and operational processes to identify potential hazards and their causes, while incorporating lessons learned from previous incidents to ensure all potential risks are considered.
2. Verification of Control Measures – Review existing control measures, including engineering controls, administrative controls, and personal protective equipment (PPE), to verify their effectiveness.
3. Risk Assessment – Assess potential health risks associated with hazardous substance exposure based on work environment monitoring results.
4. Risk Control Measures – Apply the hierarchy of controls by prioritizing elimination, substitution, engineering controls, administrative controls, and personal protective equipment (PPE) to reduce occupational risks.
5. Residual Risk Evaluation – Regularly monitor and evaluate the effectiveness of implemented control measures, assess residual risks, and continuously improve occupational safety management.

Occupational Injury Statistics

Viking is committed to achieving zero occupational accidents by providing a safe and healthy workplace. Through ongoing safety training, hazard identification, and risk assessments, the Company continuously strengthens workplace safety. Occupational incidents are investigated in accordance with the Accident Investigation and Corrective Action Management Procedure to identify root causes and prevent recurrence.

In accordance with GRI 403, occupational injury performance is disclosed using the Frequency Rate (FR) and Severity Rate (SR), as shown in the table below. In 2025, the Company recorded three occupational injuries, resulting in eight lost workdays.

• Hsinchu Factory II: One employee fell while using a mobile phone near an entrance, resulting in five lost workdays. Safety awareness was reinforced to discourage mobile phone use while walking.
• Kaohsiung Branch: Two occupational injuries were recorded. One involved a slip on stairs while using a mobile phone, resulting in a two-day absence. The other involved a minor chemical splash during a dispensing operation, resulting in a one-day absence. Corrective actions included strengthening safety awareness, providing protective goggles, and reinforcing relevant training.

Note:

1. The number of work-related accidents includes death, permanent total disability, permanent partial disability, and temporary total disability caused by work, but does not include traffic accidents that occur when employees commute to or off work.
2. Disabling injury frequency (FR): (Total number of disabling injuries × 1,000,000) / Total working hours.
3. Disabling Injury Severity Rate (SR): (Total Disabling Injury Loss Days × 1,000,000) / Total Working Hours.
4. Non-employee workers include: security guards, cleaners, and dispatched workers.

Occupational Health Services

• Employee Health Checkups
• Health Examinations for Hazardous Operations
• Occupational Health Services
• AED safeguards life
• Maternal Health Protection Program
• Prevention of Diseases Caused by Abnormal Workload
• Prevention of Workplace Violence
• Prevention of Ergonomic Hazards
• Protection of Middle-aged and Older Workers
• Health promotion activities