Jia Wei strives to realize corporate vision with employees through treating them with honesty and integrity, and by offering comprehensive benefits and training to build fair and positive labor relations and partnerships that are mutually-trusting.

1. Jia Wei Lifestyle adheres to the labor-related regulations of each of our operating locations around the world, follows the internal employee compensation policies. Jia Wei assesses compensations based on factors such as individual education and work experiences, Jia Wei's profitability, individual performance, consumer price standards, and market conditions in evaluating salary adjustments.
2. Jia Wei is committed to the living and working conditions of the employees and provide them with comprehensive benefits. Besides providing health and labor insurance stipulated by applicable laws, we have also set up an Employee Welfare Committee to handle relevant employee welfare matters.
3. Major employee benefits:

The Company's regulations regarding employee retirement are implemented in accordance with labor laws and regulations in various operating locations worldwide. According to the Labor Pension Act, the parent stipulates that 6% to the employees' pension account is paid monthly to the Labor Pension Account of the Bureau of Labor Insurance. The retirement of employees at our Chinese branch is handled in accordance with the local government's basic endowment insurance regulations.

• Employee compensation：Jia Wei has established "Management Method for Employee Salary Calculation", "Management Method for Employee Leave" and relevant employee benefits management measures, and allocates employee remuneration based on the operating results of the current year, assessment of employees' annual performance and seniority to motivate colleagues to work together for Jia Wei's goals. Employee compensations are allocated no lower than 3% of Jia Wei's profit in the year in accordance with Jia Wei's Articles of Incorporation.
• Employee benefits：The parent company has established an Employee Welfare Committee and allocates funds accordingly. The Group's operational locations also plan and provide quality benefits to employees in line with local laws and industry standards, such as：travel, department dinners, birthday gifts, wedding and funeral subsidies and other benefits in accordance with local laws and industry standards.
•  In terms of leave system：Jia Wei provides special leave to employees who continue to work in Jia Wei for a certain period according to the number of days stipulated by the Labor Standards Act on the basis of a fixed two-day weekend. The staff can also apply for allowances or days off in accordance with the labor laws and regulations of the location where each business base is located and the Company's relevant regulations in case of nursery, serious injury, serious accident, etc., to strike a balance betweent personal needs and family care.
• Diversity and equality in workplace：Jia Wei ensures that male and female employees have equal pay for equal work and provide equal opportunities for promotion. In 2025, female employees accounted for 47% and female executives accounted for 38% of the Group’s total number of employees. Jia Wei attaches great importance to employees' rights and benefits, shares profits with employees, maintains a good working environment, implements a friendly workplace to ensure safety for our colleagues.
• Business performance is reflected in employee compensation：In accordance with Article 14 of the Securities and Exchange Act and based on the Company's actual operational needs, the Company's Articles of Incorporation stipulate that a certain percentage of the annual earnings shall be allocated for salary adjustments or remuneration distributions to staff-level employees. Article 22 of the Articles of Incorporation: If there is any profit in the year (i.e. profit before tax before deductiion of remuneration allocated to employees and directors), Jia Wei shall allocate no less than 3% of the profit as employee's remuneration. No less than 15% of the employee compensation amount should be allocated for the distribution of compensation to staff-level employees. Distributed by shares or cash by the resolution of the Board of directors. However, if there are still accumulated losses, Jia Weil shall reserve the amount to be covered in advance, and then allocate employees' and Directors' compensation in proportion as stipulated in the preceding paragraph.
• To recognize the contribution of the employees, develop the employees’ potential and enhance the performance of the individual work and organizational operation, the Company has established the "Performance Evaluation and Promotion Management Regulations" as a basis of employee promotion and bonus distribution when the Company is in a successful business operation. The performance evaluation covers the employees’ work attitude, performance of ability and the various indicators (i.e. ethical management, work ethic, etc.) of the Company they achieved in the year.