AVC Industrial Corp.

The environmental activities and supporting processes associated with the design and manufacture of wire and cable positioning devices, wire and cable accessories.

The design and manufacture of wire and cable positioning devices, wire and cable accessories.

Verification criteria: ISO 14064-1:2018, ISO 14064-3:2019 Roles & Responsibilities: It's AVC Industrial Corp. management sole responsibility for ensuring that the development of the organization's GHG information system, record maintenance and documented procedures have met the standard requirements. AVC Industrial Corp. management is also responsible for assessing, determining, and reporting GHG emissions information, and provides other necessary information to support GHG assertion. DQS was engaged to conduct an independent verification of the GHG emissions reported by AVC Industrial Corp. for the periods described below. It's sole responsibility to express verification opinion on the energy consumption, Category 1, Category 2 and Category 3-6 GHG emissions reported in GHG report, and on the underlying systems and processes used to collect, analyze and review the information. Verified emission in the reporting period: From 2025-01-01 to 2025-12-31 Emissions data verified: The Greenhouse Gas Emissions for the above reporting period is 615.344 tons of CO2e equivalents, including  Category 1: Direct emission 41.6888 tons CO2e,  Category 2: Energy indirect emission 525.3342 tons CO2e.  Other indirect GHG emissions 48.3212 tons CO2e.  Category 3: 48.3212 tons CO2e.  Category 4: 0.0000 tons CO2e.  Category 5: N/A  Category 6: N/A GWP: 2021 IPCC Fifth Assessment Report (AR6) Verify included areas: Site Location/boundary of the activities The version of inventory sheet The version of GHG report HQ 122, Wugong Road, New Taipei Industrial Park, New Taipei City 24886, Taiwan AVC_GHG Inventory Sheet 2026-04-16 GHG Report V2(2026-04-16) Verification Opinion and Level of assurance: Based on the verification process and procedures carried out by the DQS Taiwan Inc., Level 1 – reasonable assurance engagement Category 1 and 2 There is sufficient evidence to show that the AVC Industrial Corp. 2025 GHG emissions inventory and GHG assertion, dated 2026-04-16 is materially correct and prepared in accordance with the related International Standard on GHG quantification, monitoring and reporting as mentioned in the agreed verification criteria, and is a fair representation of the GHG data and information. Level 2 – Limited assurance engagement: Category 3, 4, 5 and 6 There is no sufficient evidence to show that the Category 3-6 of the AVC Industrial Corp. 2025 GHG emissions inventory and GHG assertion, dated 2026-04-16 is not materially correct, and is not a fair representation of the GHG data and information.