Main Matters Reviewed by the Audit Committee：
The Audit Committee of the company aims to assist the Board of Directors in supervising the quality and integrity of the company's accounting, auditing, financial reporting processes, and financial controls.
Audit Committee Members
| Title | Name | Appointment Date |
|---|---|---|
| Independent Director - Convener | Liu Shang-ming | 2024/5/24 |
| Independent Director | Wang Tian-hao | 2024/5/24 |
| Independent Director | Chen Yi-feng | 2024/5/24 |
| Independent Director | Luo Rui-shu | 2024/5/24 |
Summary of Audit Committee Meetings
Year 2025
| Date | Term | Agenda | Resolution |
|---|---|---|---|
| 2025/08/01 | 2nd Term (8th meeting) |
1.Approval of the application to Taipei Fubon Commercial Bank for a derivative financial instruments trading limit. 2.Approval of a capital loan to the U.S. subsidiary (JET OPTOELECTRONICS USA, INC.). 3.Approval of the Company’s consolidated financial statements for the second quarter of 2025. 4.Approval of the Company’s second buyback plan in 2025 for transferring treasury shares to employees. |
Unanimously approved by all committee members present. |
| 2025/06/24 | 2nd Term (7th meeting) |
Report on the Execution Status of the Audit Plan for Fiscal Year 114. | Unanimously approved by all committee members present. |
| 2025/03/27 | 2nd Term (6th meeting) |
1.Approved the company’s individual and consolidated financial statements for fiscal year 113. 2.Approved the Audit Committee’s audit report for fiscal year 113. 3.Approved the company’s business report for fiscal year 113. 4.Approved the profit distribution proposal for fiscal year 113. 5.Approved the amendment to the company’s Articles of Incorporation. 6.Approved the capital injection into the company’s U.S. subsidiary, JET OPTOELECTRONICS USA, INC. 7.Approved the company’s plan to repurchase treasury shares for transfer to employees. 8.Approved the establishment of regulations for the transfer of repurchased treasury shares to employees. 9.Approved the loan increase application with Yongfeng Commercial Bank. |
Unanimously approved by all committee members present. |
| 2025/02/18 | 2nd Term (5th meeting) |
Approved the "Internal Control System Statement" for fiscal year 113. Approved the amendment to the company's "Articles of Incorporation." Approved the annual renewal with CTBC Bank. Approved the annual renewal with Shin Kong Commercial Bank. Approved the annual renewal with Cathay United Bank. Approved the annual renewal with Yongfeng Commercial Bank. Approved the annual renewal with Taipei Fubon Commercial Bank. Approved the lifting of non-compete restrictions for directors. |
Unanimously approved by all committee members present. |
Year 2024
| Date | Term | Agenda | Resolution |
|---|---|---|---|
| 2024/12/27 | 2nd Term (4th meeting) |
1.Approved the company's "Annual Audit Plan" for fiscal year 114. 2.Approved the revision of the company's "Internal Control System." 3.Approved the evaluation of the independence and suitability of the certifying accountant for fiscal year 113. 4.Approved the loan increase application with Yongfeng Commercial Bank. 5.Approved the renewal and loan increase application with Taishin International Commercial Bank. 6.Approved the renewal of the comprehensive credit facility with Hua Nan Commercial Bank. 7.Approved the renewal of the comprehensive credit facility with Mega International Commercial Bank. |
Unanimously approved by all committee members present. |
| 2024/08/09 | 2nd Term (3rd meeting) |
1.Approved the company's consolidated financial statements for the second quarter of fiscal year 113. 2.Approved the capital increase through earnings, the record date for stock dividends and cash dividends distribution for fiscal year 112, and the cash dividend payment date. 3.Approved the amendments to the company's "Management Procedures for Financial and Business Operations Among Related Enterprises" and "Procedures for Handling Insider Information and Preventing Insider Trading. |
Unanimously approved by all committee members present. |
| 2024/06/25 | 2nd Term (2nd meeting) |
1.Approved the amendment to the company's "Authority Management Procedures for Resolutions." 2.Approved the establishment of a record date for the cancellation of capital reduction for restricted employee shares. 3.Approved the increase in the endorsement and guarantee limit for the U.S. subsidiary (JET Optoelectronics USA, Inc.). 4.Approved the annual renewal with Taipei Fubon Commercial Bank. 5.Approved the annual renewal with YongFeng Commercial Bank. 6.Approved the distribution of managerial and employee compensation for the fiscal year 112. |
Unanimously approved by all committee members present. |
| 2024/05/24 | 2nd Term (1st meeting) |
Proposal for the Election of the Convener for the Company's Second Term Audit Committee. | All attending members unanimously agreed to elect Mr. Liu Shang-ming as the convener and meeting chairman for this term. |
| 2024/03/26 | 1st Term (17th Meeting) |
1.Approved the individual and consolidated financial statements for the fiscal year 112. 2.Approved the Audit Committee's annual inspection report for the fiscal year 112. 3.Approved the annual business report for the fiscal year 112. 4.Approved the profit distribution proposal for the fiscal year 112. 5.Approved the proposal for capital increase through earnings to issue new shares. 6.Approved the changes in the company's finance and accounting chief, and corporate governance chief. 7.Approved the lifting of competition restrictions for newly elected directors and their representatives. 8.Approved the annual renewal with Cathay United Bank. 9.Approved the annual renewal with CTBC Bank (China Trust Commercial Bank). 10.Approved the annual renewal with Shin Kong Bank. |
Unanimously approved by all committee members present. |
| 2024/01/30 | 1st Term (16th Meeting) |
1. Approved the "Internal Control System Statement" for the fiscal year 112. 2. Approved the amendment to the company's "Corporate Sustainability Development Practices Code." 3. Approved the amendments to the company's "Code of Ethical Conduct" and "Ethical Business Operation Procedures and Guidelines." |
Unanimously approved by all committee members present. |
Year 2023
| Date | Term | Agenda | Resolution |
|---|---|---|---|
| 2023/12/28 | 1st Term (15th Meeting) |
Passed the company's application for the establishment of a subsidiary. | Unanimously approved by all committee members present. |
| 2023/11/14 | 1st Term (14th Meeting) |
1. Approving the 113th annual 'Audit Plan' of the company 2. Approving the revision of the company's 'Internal Control System' 3. Approving the revision of the company's 'Decision-making Authority Management Procedure' 4. Approving the assessment of the independence and suitability of the certified public accountant of the company for the 112th fiscal year 5. Approving the renewal of the comprehensive credit limit from E.Sun Commercial Bank 6. Approving the renewal and additional loans from Taishin International Commercial Bank, changing the comprehensive credit limit to 100,000,000 New Taiwan dollars. |
Unanimously approved by all committee members present. |
| 2023/08/10 | 1st Term (13th Meeting) |
1. Approved the consolidated financial statements of the company for the second quarter of the year 2023. 2. Approved the cash capital increase of JET OPTOELECTRONICS JAPAN CO., LTD., a subsidiary of the company in Japan. 3. Approved the renewal of the loan and credit facility from Hua Nan Commercial Bank, with a revised comprehensive credit limit of NTD 100,000,000. |
Unanimously approved by all committee members present. |
| 2023/06/20 | 1st Term (12th Meeting) |
1. Approve the revision of the "Internal Control System" of the company 2. Approve the annual renewal case for E.Sun Commercial Bank 3. Approve the annual renewal case for CTBC Bank 4. Approve the annual renewal case for Cathay United Bank 5. Approve the annual renewal case for Taipei Fubon Commercial Bank |
Unanimously approved by all committee members present. |
| 2023/04/11 | 1st Term (11th Meeting) |
1. Approved the financial statements and consolidated financial statements of the company for the year 111 of the Republic of China. 2. Approved the operating report of the company for the year 111 of the Republic of China. 3. Approved the profit distribution of the company for the year 111 of the Republic of China. 4. Approved the issuance of new shares by capitalizing profits of the company. 5. Approved the audit report of the Audit Committee for the year. 6. Approved the revision of the "Rules of Proceedings of Shareholders' Meetings" of the company. 7. Approved the revision of the "Management Procedures for Related Party Transactions" of the company. 8. Approved the addition of the "Financial Business Related Operating Standards between Related Enterprises" of the company. 9. Approved the renewal of the comprehensive credit limit of NT$50,000,000 for New Business Bank. 10. Approved to lift the restriction on directors' competition. |
Unanimously approved by all committee members present. |
| 2023/02/20 | 1st Term (10th Meeting) |
1. Passed the "Internal Control System Statement" of the Company for the 111th year 2. Passed the general principles of the policy for pre-approval of non-assurance services of the Company 3. Passed the revision of the "Corporate Governance Guidelines" of the Company |
Unanimously approved by all committee members present. |
Year 2022
| Date | Term | Agenda | Resolution |
|---|---|---|---|
| 2022/12/22 | 1st Term (9th Meeting) |
1. Approved the "Annual Audit Plan" of the company for the 112th year 2. Approved the application for a comprehensive credit limit of NTD 50,000,000 by Taishin International Commercial Bank 3. Approved the increase of comprehensive credit limit of USD 2,000,000 by Cathay United Bank 4. Approved the renewal of increased comprehensive credit limit to NTD 85,000,000 by Mega International Commercial Bank 5. Approved the purchase of 49% equity of JET Optoelectronics (Suzhou) Co., Ltd. by the company from JET Optoelectronics (Hong Kong) Co., Ltd. 6. Approved the revision of the "Management Procedures for Financial Statement Preparation Process" of the company 7. Approved the assessment of the independence and suitability of the company's independent auditors for the 111th year |
Unanimously approved by all committee members present. |
| 2022/8/11 | 1st Term (8th Meeting) |
Approval of the second quarter consolidated financial statements for the Company in the 111th year of the Republic of China. | Unanimously approved by all committee members present. |
| 2022/6/30 | 1st Term (7th Meeting) |
1. Passed the revised "Corporate Social Responsibility Practice Guidelines" of the Company. 2. Passed the cash increase and issuance of new shares by the Company. 3. Passed the cash increase of the Company's subsidiary, JET Optoelectronics (Suzhou) Co., Ltd. in mainland China. |
Unanimously approved by all committee members present. |
| 2022/5/26 | 1st Term (6st Meeting) |
1. Approval of the additional capital expenditure plan for Kaohsiung plant investment by the company. 2. Approval of cash capital increase and issuance of new shares. |
Unanimously approved by all committee members present. |
| 2022/4/15 | 1st Term (5th Meeting) |
1. Approved the individual and consolidated financial statements of the Company for fiscal year 2020 and the amendment to the consolidated financial statements for the second quarter of fiscal year 2021. 2. Approved the individual and consolidated financial statements of the Company for fiscal year 2021. 3. Approved the business report of the Company for fiscal year 2021. 4. Approved the distribution of earnings for fiscal year 2021 of the Company. 5. Approved the amendment to the Corporate Governance Charter of the Company. 6. Approved the amendment to the Rules of Procedure for Shareholders' Meetings of the Company. 7. Approved the audit report of the Audit Committee for fiscal year 2021. 8. Approved the annual renewal and increase of the loan financing amount of USD 3,000,000 for raw materials purchasing from Bank of E.SUN. 9. Approved the annual renewal and increase of the loan financing amount of USD 5,000,000 for raw materials purchasing from Taipei Fubon Bank. 10. Approved the annual renewal of the loan financing from Cathay United Bank. |
Unanimously approved by all committee members present. |
| 2022/3/8 | 1st Term (4th Meeting) |
1. Approved the application for comprehensive credit line of NT$130,000,000 to China Trust Commercial Bank 2. Approved the application for comprehensive credit line of NT$58,000,000 to Cathay United Bank 3. Revised the "Company Charter" and "Acquisition or Disposal of Assets Processing Procedures" 4. Established the "Plan to Enhance the Company's Financial Reporting Capabilities" 5. Lifted the restriction on director's competition |
Unanimously approved by all committee members present. |
| 2022/2/10 | 1st Term (3rd Meeting) |
1. The "Internal Control System Statement" for the company's 110th fiscal year was approved unanimously by all members present. 2. Approval was given for the application to be made to the Bank of Taiwan for a comprehensive credit limit of NTD 154,800,000. |
Unanimously approved by all committee members present. |
Year 2021
| Date | Term | Agenda | Resolution |
|---|---|---|---|
| 2021/12/30 | 1st Term (2nd Meeting) |
1. Approved the "Annual Audit Plan" for the 111th year of the company. 2. Approved the evaluation of independence and suitability of the auditor for the year 110 of the company. 3. Approved the appointment and compensation of the auditor for the years 111 to 113 of the company. |
Unanimously approved by all committee members present. |
| 2021/11/2 | 1st Term (1st Meeting) |
Elect the convener of the first Audit Committee | All members present unanimously agreed to elect Mr. Liu Shangming as the convener and chairman of this term |