Towards a Happy Workplace
Employees are the most important asset of the Company and also a crucial factor in its the stable development of the Company. Billion has established relevant regulations and rules to protect the rights and interests of employees, strictly abides by labor and human rights standards, treats and respects all employees fairly continuously promotes employee care, promotes the physical and mental health of employees. Through fair employment and promotion systems, seeks talents with different backgrounds and expertise, continuously develops personal ability cultivation, and creates a "win-win" working environment for employees and Billion.
Sustainable Workforce
Talent Recruitment and Retention
The starting salary of men and women is in line with the minimum salary under the Labor Standards Act. However, the salary still considers seniority and work performance, so there is a difference in the salary ratio of job categories. The salary ratio in 2024 is as follows:
| Billion | ||||
|---|---|---|---|---|
| Salary ratio by job category | Number of People | Salary Ratio | ||
| Female | Male | Female | Male | |
| Managerial Position | 5 | 10 | 1 | 0.88 |
| Non-Managerial Position | 26 | 25 | 1 | 1.36 |
| Direct labor | 1 | 0 | 1 | 0.00 |
| Indirect labor | 30 | 35 | 1 | 1.20 |
Note :
1. The female-to-male remuneration ratio, based on annual salary, is calculated as the average annual salary of male employees in the category divided by the average annual salary of female employees in the category.
2. Salary determination is based on professional competence, job contribution, and individual performance, and is not affected by gender.
3. Employees with less than one year of service are excluded from the remuneration ratio calculation.
| BEC Taiwan | ||||
|---|---|---|---|---|
| Salary ratio by job category | Number of People | Salary Ratio | ||
| Female | Male | Female | Male | |
| Managerial Position | 1 | 6 | 1 | 0.98 |
| Non-Managerial Position | 9 | 11 | 1 | 1.7 |
| Direct labor | 0 | 0 | 0 | 0 |
| Indirect labor | 10 | 17 | 1 | 1.5 |
Note:
1. The female-to-male remuneration ratio, based on annual salary, is calculated as the average annual salary of male employees in the category divided by the average annual salary of female employees in the category.
2. The higher male remuneration ratio is mainly due to higher technical expertise, longer tenure, and more extensive experience among male employees, resulting in higher remuneration.
3. Employees with less than one year of service are excluded from the remuneration ratio calculation.
| Billion Watts | ||||
|---|---|---|---|---|
| Salary ratio by job category | Number of People | Salary Ratio | ||
| Female | Male | Female | Male | |
| Managerial Position | 5 | 9 | 1 | 0.99 |
| Non-Managerial Position | 15 | 33 | 1 | 1.31 |
| Direct labor | 0 | 0 | - | - |
| Indirect labor | 20 | 42 | 1 | 1.15 |
Note:
1. The female-to-male remuneration ratio, based on annual salary, is calculated as the average annual salary of male employees in the category divided by the average annual salary of female employees in the category.
2. The higher male remuneration ratio is mainly due to longer average tenure, resulting in higher bonuses and profit sharing.
3. Employees with less than one year of service are excluded from the remuneration ratio calculation.
| Billion EVC | ||||
|---|---|---|---|---|
| Salary ratio by job category | Number of People | Salary Ratio | ||
| Female | Male | Female | Male | |
| Managerial Position | 1 | 3 | 1 | 1.39 |
| Non-Managerial Position | 4 | 5 | 1 | 1.46 |
| Direct labor | 0 | 0 | - | - |
| Indirect labor | 5 | 8 | 1 | 1.41 |
Note:
1. The female-to-male remuneration ratio, based on annual salary, is calculated as the average annual salary of male employees in the category divided by the average annual salary of female employees in the category.
2. The higher male remuneration ratio is mainly due to higher technical expertise, longer tenure, and more extensive experience among male employees, resulting in higher remuneration.
3. Employees with less than one year of service are excluded from the remuneration ratio calculation.
| Noonspare | ||||
|---|---|---|---|---|
| Salary ratio by job category | Number of People | Salary Ratio | ||
| Female | Male | Female | Male | |
| Managerial Position | 2 | 7 | 1 | 1.90 |
| Non-Managerial Position | 7 | 13 | 1 | 1.59 |
| Direct labor | 1 | 4 | - | 1 |
| Indirect labor | 8 | 16 | 1 | 1.64 |
Note:
1. The female-to-male remuneration ratio, based on annual salary, is calculated as the average annual salary of male employees in the category divided by the average annual salary of female employees in the category.
2. The higher male remuneration ratio is mainly due to longer tenure, resulting in higher bonuses and profit sharing.
3. Employees with less than one year of service are excluded from the remuneration ratio calculation. As there was only one female direct employee and her service period was less than one year, she was excluded from the calculation.
| Country/Region | Ratio of Male Entry-Level Wage to Local Minimum Wage | Ratio of Female Entry-Level Wage to Local Minimum Wage |
|---|---|---|
| Billion | 1.26 | 1.15 |
| Billion Watts | 1.97 | 1.55 |
| Billion EVC | 2.08 | 1.42 |
| NoonSpare | 1.06 | 1.08 |
| BEC Taiwan | 1.98 | 1.36 |
Note:
1. Employees' basic salaries do not differ due to gender, race, religion, political stance, marital status, union membership, etc., but may differ considering factors such as education, work experience, and job performance.
2. The local minimum wage is the 2025 government-announced basic wage of NT$28,590 per month by the Ministry of Labor.
3. The reason for the higher ratio of male salaries compared to local wages is because males have higher technical levels, longer years of service, and deeper experience.
| Country/Region | The ratio of the annual total compensation of the company’s highest-paid individual to the median of the annual total compensation of all employees (excluding the highest-paid individual) | The ratio of the percentage increase in annual total compensation for the company’s highest-paid individual to the percentage increase in the median of the annual total compensation of all employees (excluding the highest-paid individual) |
|---|---|---|
| Billion | 4.23 | - |
| Billion Watts | 3.54 | -0.45 |
| Billion EVC | 2.90 | 1.40 |
| NoonSpare | 4.27 | - |
Note:
- Annual compensation ratio formula: the ratio of the annual total compensation of the highest-paid individual to the median annual total compensation of all other employees, excluding the highest-paid individual.
- Annual compensation increase ratio formula: the ratio of the percentage increase in annual total compensation of the highest-paid individual to the median percentage increase in average annual total compensation of all other employees, excluding the highest-paid individual.
- Employees with less than one year of service are excluded from the compensation ratio calculation.
- The annual compensation of the Company’s highest-paid individual in 2025 was slightly lower than in 2024, remaining nearly flat. In 2025, due to the closure of production lines and the outsourcing of all product manufacturing, entry-level operators were laid off, resulting in an approximately 6.9% increase in the median employee salary compared with 2024.
- Billion Watts designs its salary structure based on job responsibilities, performance, and market salary levels. In 2025, the ratio of the annual total compensation of the highest-paid individual to the median annual total compensation of other employees was 0.45. This was mainly due to a decline in company revenue, which reduced management bonuses.
- BEC Taiwan was established in August 2024; therefore, no full-year data is available for 2024.
- The annual compensation of NoonSpare’s highest-paid individual in 2025 decreased slightly compared with 2024, mainly because the compensation included stock grants, which are variable compensation.
The Company discloses salary information for “full-time non-managerial employees” in accordance with regulatory requirements. Compared with 2024, both the average salary and median salary decreased in 2025, mainly because the annual salaries of certain employees in 2024 included settled pension payments under the old pension system, resulting in changes to the overall salary structure. The 2025 salary information for full-time non-managerial employees is shown in the table below.
| Item | Taiwan Region | |
|---|---|---|
| Full-time employees not holding managerial positions (headcount) | 63 | |
| Total annual salary of full-time non-managerial employees (NTD thousands) | 52,684 | |
| Annual salary of full-time non-managerial employees (NTD thousands) | Average | 836 |
| Median | 826 |
Note:
1. This statistic covers the Taiwan region only and mainly discloses the scope of listed and OTC companies, consistent with the disclosure on Taiwan’s Market Observation Post System.
Talent Cultivation and Development
Billion Group places strong emphasis on talent development and growing together with its employees. To strengthen employee competencies and meet the company's development needs, the Group has established a Human Resource Management Procedure, through which training programs are planned based on job categories and practical requirements, balancing operational efficiency and individual career development.
The training framework covers new employee onboarding, professional development, leadership training, job rotation training, and strategic programs. It targets all employees and management levels, with diverse formats including in person sessions, online learning, and external seminars. Post-training assessments, feedback collection, and effectiveness evaluations are conducted based on the nature of each course, and employees are encouraged to pursue relevant certifications.
At the end of each year, all departments submit training plans for the following year, which are then consolidated and approved by the General Manager. Aside from mandatory courses, all other training programs are flexibly designed based on operational practices and strategic needs to ensure that employee development progresses in step with the company’s growth.
| Billion | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Items/Type | Managerial Position | Non-Manager al Position | Direct labor | Indirect labor | |||||
| Unit/Gender | Male | Female | Male | Female | Male | Female | Male | Female | |
| Total Participants | Person | 8 | 5 | 27 | 26 | 0 | 0 | 35 | 31 |
| Total Training Hours | Hours | 129.5 | 67 | 385 | 315.5 | 0 | 0 | 514.5 | 382.5 |
| Total Average Training Hours | Hours-persons | 16.19 | 13.40 | 14.26 | 12.13 | 0 | 0 | 14.70 | 12.34 |
| Training Overheads | NT$ | 0 | 5,900 | 13,000 | 23,400 | 0 | 0 | 13,000 | 29,300 |
| Billion Watts | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Items/Type | Managerial Position | Non-Manager al Position | Direct labor | Indirect labor | |||||
| Unit/Gender | Male | Female | Male | Female | Male | Female | Male | Female | |
| Total Participants | Person | 9 | 5 | 33 | 15 | 0 | 0 | 42 | 20 |
| Total Training Hours | Hours | 148 | 80 | 317 | 120 | 0 | 0 | 465 | 200 |
| Total Average Training Hours | Hours-persons | 16.44 | 16 | 9.60 | 8 | 0 | 0 | 11.07 | 10 |
| Training Overheads | NT$ | 500 | 0 | 105,927 | 0 | 0 | 0 | 106,427 | 0 |
| Billion EVC | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Items/Type | Managerial Position | Non-Manager al Position | Direct labor | Indirect labor | |||||
| Unit/Gender | Male | Female | Male | Female | Male | Female | Male | Female | |
| Total Participants | Person | 3 | 1 | 5 | 7 | 0 | 0 | 8 | 8 |
| Total Training Hours | Hours | 33 | 11 | 55 | 77 | 0 | 0 | 88 | 88 |
| Total Average Training Hours | Hours-persons | 11 | 11 | 11 | 11 | 0 | 0 | 11 | 11 |
| Training Overheads | NT$ | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| BEC Taiwan | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Items/Type | Managerial Position | Non-Manager al Position | Direct labor | Indirect labor | |||||
| Unit/Gender | Male | Female | Male | Female | Male | Female | Male | Female | |
| Total Participants | Person | 5 | 1 | 9 | 9 | 0 | 0 | 14 | 10 |
| Total Training Hours | Hours | 55 | 11 | 96 | 100 | 0 | 0 | 151 | 111 |
| Total Average Training Hours | Hours-persons | 11 | 11 | 10.67 | 11.11 | 0 | 0 | 10.79 | 11.1 |
| Training Overheads | NT$ | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Noonspare | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Items/Type | Managerial Position | Non-Manager al Position | Direct labor | Indirect labor | |||||
| Unit/Gender | Male | Female | Male | Female | Male | Female | Male | Female | |
| Total Participants | Person | 6 | 2 | 14 | 7 | 4 | 1 | 16 | 8 |
| Total Training Hours | Hours | 196 | 66.5 | 485 | 234 | 104 | 6 | 577 | 295 |
| Total Average Training Hours | Hours-persons | 32.6 | 33.25 | 34.64 | 33.43 | 26 | 6 | 36.06 | 36.88 |
| Training Overheads | NT$ | 18,500 | 7,000 | 28,150 | 22,000 | 0 | 0 | 51,150 | 29,000 |
Employee Retirement System and Implementation Status
Billion Group handles employee retirement matters in accordance with the Labor Standards Act and the Labor Pension Act. Under the Labor Standards Act, the Group contributes 6% of total monthly employee salaries to the pension reserve fund, which is supervised by the Labor Pension Reserve Supervisory Committee. The current balance of the pension reserve account is NTD 6,838 thousand. Two employees continue to be covered by the old pension system, accounting for 2.99% of total employees.In accordance with the Labor Pension Act, the Group contributes 6% of each employee’s monthly salary to the individual labor pension account established by the Ministry of Labor.
Employee Satisfaction Implementation
“Listening is the driving force behind our progress. Billion Group conducts an annual employee satisfaction survey across the entire organization to gain deeper insights into employees’ expectations for the workplace. While maintaining a high level of overall satisfaction, we actively transform valuable employee feedback into concrete initiatives supporting health and well-being, professional development, and work–life balance. Billion firmly believes that only by comprehensively caring for our employees can we truly realize our vision of sustainable corporate development.”
| Participants | All Group Employees |
|---|---|
| Survey Year | December, 2025 |
| Survey Topics | Compensation, Workplace Environment, Career Development, Corporate Culture, and Sustainability |
| Number of Respondents | 220 |
| Coverage Rate | 30% |
| Responsible Department | Administration Department |
| Survey Frequency | Once per year |
| Overall Satisfaction Score | 3.87 (out of 5) |
| Improvement Measures | Based on the survey results, the Company implements various employee welfare initiatives, including subsidies for influenza vaccinations, support for job-related continuing education and professional certification attainment, as well as the planning of employee travel and engagement activities, to actively safeguard employee rights and well-being. |
Environment Safety and Health
Employee Health Examination
To ensure a healthy and safe working environment, Billion Group has partnered with designated health service providers to improve workplace conditions based on the characteristics of each operational site. General health checkups are conducted annually for employees engaged in routine work, while special medical examinations are provided according to the nature of specific job functions. For employees with abnormal health indicators, the company offers health consultations and follow-up management to safeguard their well-being and ensure they can work with peace of mind.
Employee health is regarded as the company’s most valuable asset. In addition to regular health checkups, all employees are required to receive training related to occupational safety and health. Health care services are also available, and special examination items—such as ionizing radiation exposure tests—are provided during checkups based on job types.
Employee Health Check-up Headcount and Expenses
General Health Check-up (Note 1)
Examination Items：Height, weight, blood pressure, waist circumference, vision, color blindness test, hearing test, routine urine test, routine blood test, blood cell classification count, liver function test, gallbladder function, kidney function test, diabetes test, blood lipid test, heart function test, chest X-ray, physical examination, ultrasound examination, bone density test.
| Item | Billion HQ | Yilan Plant | BEC Taiwan | Billion EVC | Billion Watts |
|---|---|---|---|---|---|
| Number of people examined | 70 | 7 | 20 | 15 | 67 |
| Expenses (NTD) | 35,000 | 3,500 | 10,000 | 7,500 | 33,500 |
Special Health Check-up (Note 2)
Examination Items：Ionizing radiation examination
| Item | Billion HQ | Yilan Plant | BEC Taiwan | Billion EVC | Billion Watts |
|---|---|---|---|---|---|
| Number of people examined | 1 | - | - | - | - |
| Expenses (NTD) | 0 | - | - | - | - |
Notes:
- Not all employees underwent health check-ups due to personal reasons and failure to complete the check-up within the required time, voluntarily giving up this right.
- The special health check-up expenses were covered by the Labor Insurance Bureau according to the relevant items listed in the National Health Insurance Medical Fee Payment Standards, as the application for labor insurance occupational disease prevention health check-up was approved.
Occupational Diseases and Workplace Injuries
To effectively prevent occupational diseases and occupational accidents, Billion Group has established relevant occupational safety and health management measures with reference to the Occupational Safety and Health Act and related regulations, including rules and requirements on occupational safety and health facilities, management, signage, education and training, labor health protection, workplace environmental monitoring, permissible exposure limits, maternity health protection for female workers, restrictions on hazardous or harmful work for pregnant or postpartum female workers and workers under the age of 18, hazardous chemical assessment and classification management, machinery and equipment safety, occupational accident labor protection, hazardous chemical labeling and communication, and prevention of organic solvent and lead poisoning.
In addition, management personnel conduct irregular workplace inspections across units.Occupational safety-related operating procedures, management system requirements, and safety data sheets are also announced and made available for employees to review at any time, helping employees better understand occupational safety and health concepts and integrate this knowledge into daily work.
When an employee experiences an injury or illness, the incident is proactively reported and handled in accordance with procedures. The number of incidents and related improvement measures are reported to department heads and the Administration Department on a quarterly and annual basis, and the Company provides resources and assistance based on actual needs.
With reference to the Occupational Safety and Health Administration, the Group defines occupational disease as a disease caused by workers’ accumulated exposure to certain hazardous factors while performing their duties. As of the end of 2025, Billion Group had no recordable occupational injuries or work-related illnesses in the past three years.
| Billion Employee Total Working Hours Statistics | ||||
|---|---|---|---|---|
| Category | Item | 2023 | 2024 | 2025 |
| Total Working Hours | Female Total Working Hours | 117,056 | 89,640 | 62,976 |
| Male Total Working Hours | 134,912 | 79,680 | 68,880 | |
| Total Working Hours | 251,968 | 169,320 | 131,856 |
Note.
- The hours include Billion Electric Headquarters and the Yilan Plant.
- Calculation formula: Number of employees × Annual working days (246 days) × Working hours.
| Billion Watts Employee Total Working Hours Statistics | ||||
|---|---|---|---|---|
| Category | Item | 2023 | 2024 | 2025 |
| Total Working Hours | Female Total Working Hours | 59,520 | 65,736 | 57.072 |
| Male Total Working Hours | 89,280 | 119,520 | 116,112 | |
| Total Working Hours | 148,800 | 185,256 | 173,184 |
Note:
Calculation formula: Number of People x Annual Working Days (246 days) x Working Hours
| Billion EVC Employee Total Working Hours Statistics | ||||
|---|---|---|---|---|
| Category | Item | 2023 | 2024 | 2025 |
| Total Working Hours | Female Total Working Hours | 9,920 | 15,936 | 15,744 |
| Male Total Working Hours | 15,872 | 15,936 | 15,744 | |
| Total Working Hours | 25,792 | 31,872 | 31,488 |
Note:
Calculation formula: Number of People x Annual Working Days (246 days) x Working Hours
| NoonSpare Employee Total Working Hours Statistics | |||
|---|---|---|---|
| Category | Item | 2024 | 2025 |
| Total Working Hours | Female Total Working Hours | 16,000 | 17,712 |
| Male Total Working Hours | 44,000 | 39,360 | |
| Total Working Hours | 60,000 | 57,072 |
Note:
Calculation formula: Number of People x Annual Working Days (246 days) x Working Hours
| BEC Taiwan Employee Total Working Hours Statistics | |||
|---|---|---|---|
| Category | Item | 2024 | 2025 |
| Total Working Hours | Female Total Working Hours | 9,416 | 19,680 |
| Male Total Working Hours | 11,984 | 33,456 | |
| Total Working Hours | 21,400 | 53,136 |
Note:
Calculation formula: Number of People x Annual Working Days (246 days) x Working Hours.(BEC Taiwan was established in August 2024.)
