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UMC 6-K

United Microelectronics Corp (UMC)

6-K 2026-07-29 For: 2026-07-29
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Added on July 29, 2026

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16

OF THE SECURITIES EXCHANGE ACT OF 1934

July 29, 2026

(Commission File Number: 001-15128)

United Microelectronics Corporation

(Translation of registrant’s name into English)

No. 3 Li-Hsin 2nd Road,

Hsinchu Science Park,

Hsinchu, Taiwan, R.O.C.

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F  Form 40-F 

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101 (b) (1): 

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101 (b) (7): 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

United Microelectronics Corporation
By: Chitung Liu
Name: Chitung Liu
Title: CFO

Date: July 29, 2026

EXHIBIT INDEX

Exhibit Description
99.1 2026Q2ConsolidatedFinancialStatements

EX-99.1

UNITED MICROELECTRONICS CORPORATION

AND SUBSIDIARIES

CONSOLIDATED FINANCIAL STATEMENTS

WITH REPORT OF INDEPENDENT AUDITORS

FOR THE SIX-MONTH PERIODS ENDED

JUNE 30, 2026 AND 2025

Address: No. 3, Li-Hsin 2nd Road, Hsinchu Science Park, Hsinchu, Taiwan, R.O.C.

Telephone: 886-3-578-2258

The reader is advised that these consolidated financial statements have been prepared originally in Chinese. In the event of a conflict between these financial statements and the original Chinese version or difference in interpretation between the two versions, the Chinese language financial statements shall prevail.

Review Report of Independent Auditors

To United Microelectronics Corporation

Introduction

We have reviewed the accompanying consolidated balance sheets of United Microelectronics Corporation and its subsidiaries (collectively, “the Company”) as of June 30, 2026 and 2025, the related consolidated statements of comprehensive income for the three-month and six-month periods ended June 30, 2026 and 2025 and consolidated statements of changes in equity and cash flows for the six-month periods ended June 30, 2026 and 2025, and notes to the consolidated financial statements, including the summary of material accounting policies (together “the consolidated financial statements”). Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” as endorsed and became effective by Financial Supervisory Commission of the Republic of China. Our responsibility is to express a conclusion on these consolidated financial statements based on our reviews.

Scope of Review

We conducted our reviews in accordance with the Standard on Review Engagements 2410, “Review of Financial Information Performed by the Independent Auditor of the Entity” of the Republic of China. A review of consolidated financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing of the Republic of China and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our reviews and the review reports of other independent auditors (please refer to the Other Matter paragraph of our report), nothing has come to our attention that causes us to believe that the accompanying consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of the Company as of June 30, 2026 and 2025, and its consolidated financial performance for the three-month and six-month periods ended June 30, 2026 and 2025, and its consolidated cash flows for the six-month periods ended June 30, 2026 and 2025, in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and International Accounting Standard 34, “Interim Financial Reporting” as endorsed and became effective by Financial Supervisory Commission of the Republic of China.

Other Matter – Making Reference to the Reviews of Other Independent Auditors

We did not review the financial statement of certain associates and joint ventures accounted for under the equity method. Our review, insofar as it related to the investments accounted for under the equity method balances of NT$52,813 million and NT$26,094 million, which represented 7.93% and 4.76% of the total consolidated assets as of June 30, 2026 and 2025, respectively, the related shares of profit or loss from the associates and joint ventures in the amount of NT$21,273 million, NT$176 million, NT$23,560 million and NT$(83) million, which represented 47.08%, 1.73%, 38.10% and (0.42)% of the consolidated income from continuing operations before income tax for the three-month and six-month periods ended June 30, 2026 and 2025, respectively, and the related shares of other comprehensive income (loss) from the associates and joint ventures in the amount of NT$526 million, NT$(698) million, NT$755 million and NT$(627) million, which represented 0.72%, 3.83%, 0.76% and 10.46% of the consolidated total comprehensive income (loss) for the three-month and six-month periods ended June 30, 2026 and 2025, respectively, are based solely on the reports of other independent auditors.

/s/ Yang, Yu-Ni

/s/ Yu, Chien-Ju

Ernst & Young, Taiwan

July 29, 2026

Notice to Readers

The accompanying consolidated financial statements are intended only to present the consolidated financial position, results of operations and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to review such consolidated financial statements are those generally accepted and applied in the Republic of China.

Accordingly, the accompanying consolidated financial statements and report of independent auditors are not intended for use by those who are not informed about the accounting principles or Standards on Auditing of the Republic of China, and their applications in practice.

English Translation of Consolidated Financial Statements Originally Issued in Chinese
UNITED MICROELECTRONICS CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
June 30, 2026, December 31, 2025 and June 30, 2025
(Expressed in Thousands of New Taiwan Dollars)
As of
Assets Notes June 30, 2026 December 31, 2025 June 30, 2025
Current assets
Cash and cash equivalents 4, 6(1) 124,706,465 110,660,052 111,993,768
Financial assets at fair value through profit or loss, current 4, 5, 6(2) 549,520 568,521 564,689
Financial assets at fair value through other comprehensive income, current 4, 5, 6(3) - 4,630,441 6,398,188
Financial assets measured at amortized cost, current 4, 6(4) 22,135,867 12,506,177 4,689,449
Contract assets, current 4, 6(21) 544,600 705,398 370,822
Accounts receivable, net 4, 6(5) 37,380,871 30,772,159 31,740,103
Accounts receivable-related parties, net 4, 7 1,267,483 502,149 639,655
Other receivables 4, 7 1,706,836 2,457,085 1,557,035
Current tax assets 4 56,156 66,443 37,219
Inventories, net 4, 5, 6(6) 37,916,610 37,228,383 34,018,188
Prepayments 3,082,987 3,496,213 2,267,623
Other current assets 6(21) 912,394 1,190,237 898,149
Total current assets 230,259,789 204,783,258 195,174,888
Non-current assets
Financial assets at fair value through profit or loss, noncurrent 4, 5, 6(2) 27,122,601 17,585,395 16,754,254
Financial assets at fair value through other comprehensive income, noncurrent 4, 5, 6(3) 23,249,916 9,144,308 10,516,340
Financial assets measured at amortized cost, noncurrent 4, 6(4) - - 9,094
Investments accounted for under the equity method 4, 6(7), 7 96,474,468 48,642,917 41,692,046
Property, plant and equipment 4, 6(8), 8 259,212,411 271,395,296 258,627,335
Right-of-use assets 4, 6(9), 8 7,463,358 7,476,034 7,290,883
Intangible assets 4, 6(10), 7 4,567,572 4,742,876 3,761,954
Deferred tax assets 4 9,971,653 8,522,637 5,348,605
Prepayment for equipment 2,421,310 1,162,218 2,921,450
Refundable deposits 8 1,683,944 1,643,661 1,660,450
Other noncurrent assets-others 6(21) 3,545,861 3,897,409 4,386,267
Total non-current assets 435,713,094 374,212,751 352,968,678
Total assets 665,972,883 578,996,009 548,143,566
(continued)

All values are in US Dollars.

English Translation of Consolidated Financial Statements Originally Issued in Chinese
UNITED MICROELECTRONICS CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
June 30, 2026, December 31, 2025 and June 30, 2025
(Expressed in Thousands of New Taiwan Dollars)
As of
Liabilities and Equity Notes June 30, 2026 December 31, 2025 June 30, 2025
Current liabilities
Short-term loans 6(11), 6(28) 2,806,983 8,408,772 6,524,000
Financial liabilities at fair value through profit or loss, current 4, 6(12) 12,801 57,163 1,082,329
Contract liabilities, current 4, 6(21) 4,446,566 2,580,789 2,551,289
Accounts payable 9,056,030 9,169,828 8,538,152
Other payables 4, 6(20), 6(22), 7 26,528,512 24,447,427 23,014,935
Payables on equipment 7,159,251 11,680,298 8,351,107
Dividends payable 6(19) 32,704,164 - 35,787,598
Current tax liabilities 4 5,216,199 3,582,275 3,130,838
Lease liabilities, current 4, 6(9), 6(28) 640,690 624,825 609,840
Current portion of long-term liabilities 4, 6(13), 6(14), 6(28) 9,159,945 19,188,041 14,778,336
Other current liabilities 4, 6(16), 6(17), 6(18), 6(28) 8,574,561 7,858,719 6,024,290
Total current liabilities 106,305,702 87,598,137 110,392,714
Non-current liabilities
Contract liabilities, noncurrent 4, 6(21) 1,767,326 1,787,375 456,364
Bonds payable 4, 6(13), 6(28) 34,075,713 34,071,144 24,282,645
Long-term loans 6(14), 6(28) 11,489,924 11,300,910 17,317,505
Deferred tax liabilities 4 13,498,249 11,922,365 7,564,104
Lease liabilities, noncurrent 4, 6(9), 6(28) 5,276,626 5,376,021 5,381,790
Net defined benefit liabilities, noncurrent 4 833,593 866,219 1,038,286
Guarantee deposits 6(28) 40,045,045 39,805,928 39,138,645
Other noncurrent liabilities-others 4, 6(16), 6(18) 8,756,405 6,412,470 5,526,007
Total non-current liabilities 115,742,881 111,542,432 100,705,346
Total liabilities 222,048,583 199,140,569 211,098,060
Equity attributable to the parent company
Capital 4, 6(19)
Common stock 125,769,849 125,881,563 125,565,077
Additional paid-in capital 4, 6(19), 6(20)
Premiums 5,200,426 5,200,426 4,977,376
Treasury stock transactions 4,531,955 4,531,955 4,531,955
The differences between the fair value of the consideration paid or received from acquiring or<br>disposing subsidiaries and the carrying amounts of the subsidiaries 3,039,275 3,039,275 3,039,275
Recognition of changes in subsidiaries’ ownership 46,067 23,954 28,528
Share of changes in net assets of associates and joint ventures accounted for using equity method 967,611 612,905 539,017
Restricted stock for employees 2,062,507 1,977,084 1,885,961
Other 23,478 24,001 20,551
Retained earnings 6(19)
Legal reserve 45,648,306 41,466,099 41,466,099
Unappropriated earnings 217,116,554 191,416,874 166,264,200
Other components of equity 4, 6(20)
Exchange differences on translation of foreign operations 155,245 (4,726,963 ) (21,233,142 )
Unrealized gains or losses on financial assets measured at fair value through other comprehensive income 44,078,837 12,443,737 11,339,696
Unearned employee compensation (1,624,195 ) (2,122,645 ) (1,553,094 )
Treasury stock 4, 6(19) (3,095,666 ) - -
Total equity attributable to the parent company 443,920,249 379,768,265 336,871,499
Non-controlling interests 6(19) 4,051 87,175 174,007
Total equity 443,924,300 379,855,440 337,045,506
Total liabilities and equity 665,972,883 578,996,009 548,143,566
The accompanying notes are an integral part of the consolidated financial statements.

All values are in US Dollars.

English Translation of Consolidated Financial Statements Originally Issued in Chinese
UNITED MICROELECTRONICS CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
For the three-month and six-month periods ended June 30, 2026 and 2025
(Expressed in Thousands of New Taiwan Dollars, Except for Earnings per Share)
For the three-month periods ended June 30, For the six-month periods ended June 30,
Notes 2026 2025 2026 2025
Operating revenues 4, 6(21), 7 68,732,662 58,757,657 129,770,564 116,616,614
Operating costs 4, 6(6), 6(10), 6(15),<br>6(20), 6(21), 6(22), 7 (46,409,872 ) (41,879,559 ) (89,629,284 ) (84,291,871 )
Gross profit 22,322,790 16,878,098 40,141,280 32,324,743
Operating expenses 4, 6(5), 6(10), 6(15), 6(20), 6(22), 7
Sales and marketing expenses (732,690 ) (591,217 ) (1,421,940 ) (1,210,453 )
General and administrative expenses (2,425,623 ) (1,682,371 ) (4,259,758 ) (3,224,802 )
Research and development expenses (4,747,201 ) (4,193,679 ) (9,322,501 ) (8,157,382 )
Expected credit impairment gains (losses) 0 (2 ) 45 2,404
Subtotal (7,905,514 ) (6,467,269 ) (15,004,154 ) (12,590,233 )
Net other operating income and expenses 4, 6(16), 6(23) 532,714 408,883 1,089,275 871,103
Operating income 14,949,990 10,819,712 26,226,401 20,605,613
Non-operating income and expenses
Interest income 4 544,041 632,900 986,276 1,238,214
Other income 4 391,285 417,100 448,747 428,614
Other gains and losses 4, 6(24) 6,054,359 (521,745 ) 8,168,621 (1,086,467 )
Finance costs 6(24) (362,161 ) (360,355 ) (726,522 ) (759,328 )
Share of profit or loss of associates and joint ventures 4, 6(7) 23,605,970 446,242 26,421,106 238,354
Exchange gain, net 4 2,637 - 305,322 -
Exchange loss, net 4 - (1,279,876 ) - (1,164,451 )
Subtotal 30,236,131 (665,734 ) 35,603,550 (1,105,064 )
Income from continuing operations before income tax 45,186,121 10,153,978 61,829,951 19,500,549
Income tax expense 4, 6(26) (2,962,306 ) (1,305,996 ) (3,489,152 ) (2,909,328 )
Net income 42,223,815 8,847,982 58,340,799 16,591,221
Other comprehensive income (loss) 6(25)
Items that will not be reclassified subsequently to profit or loss
Unrealized gains or losses from equity instruments investments measured at<br>fair value through other comprehensive income 4 13,802,024 (717,535 ) 15,493,369 (134,140 )
Share of other comprehensive income (loss) of associates and joint ventures<br>which will not be reclassified subsequently to profit or loss 17,290,058 (19,595 ) 20,893,367 (577,819 )
Income tax related to items that will not be reclassified subsequently 4, 6(26) (458,282 ) 58,734 (597,021 ) 56,281
Items that may be reclassified subsequently to profit or loss
Exchange differences on translation of foreign operations (175,249 ) (26,236,576 ) 5,071,396 (21,539,923 )
Share of other comprehensive income (loss) of associates and joint ventures<br>which may be reclassified subsequently to profit or loss 9,838 (776,974 ) 135,199 (673,238 )
Income tax related to items that may be reclassified subsequently 4, 6(26) (1,441 ) 617,025 (324,322 ) 283,031
Total other comprehensive income (loss) 30,466,948 (27,074,921 ) 40,671,988 (22,585,808 )
Total comprehensive income (loss) 72,690,763 (18,226,939 ) 99,012,787 (5,994,587 )
Net income (loss) attributable to:
Shareholders of the parent 42,259,962 8,902,530 58,431,436 16,679,271
Non-controlling interests (36,147 ) (54,548 ) (90,637 ) (88,050 )
42,223,815 8,847,982 58,340,799 16,591,221
Comprehensive income (loss) attributable to:
Shareholders of the parent 72,726,899 (18,172,159 ) 99,103,359 (5,906,334 )
Non-controlling interests (36,136 ) (54,780 ) (90,572 ) (88,253 )
72,690,763 (18,226,939 ) 99,012,787 (5,994,587 )
Earnings per share (NTD) 4, 6(27)
Earnings per share-basic 3.39 0.71 4.68 1.34
Earnings per share-diluted 3.37 0.71 4.65 1.33
The accompanying notes are an integral part of the consolidated financial statements.

All values are in US Dollars.

English Translation of Consolidated Financial Statements Originally Issued in Chinese
UNITED MICROELECTRONICS CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
For the six-month periods ended June 30, 2026 and 2025
(Expressed in Thousands of New Taiwan Dollars)
Equity Attributable to the Parent Company
Capital Retained Earnings Other Components of Equity
Notes Common Stock Additional Paid-in Capital Legal Reserve Unappropriated Earnings Exchange Differences on Translation of Foreign Operations UnrealizedGains or Losseson FinancialAssets Measuredat Fair Valuethrough OtherComprehensiveIncome Unearned Employee Compensation Treasury Stock Total Non-Controlling Interests Total Equity
Balance as of January 1, 2025 6(19) 125,607,164 14,782,476 36,727,862 190,120,643 696,785 11,985,495 (1,992,034 ) - 377,928,391 256,613 378,185,004
Appropriation and distribution of 2024 retained earnings 6(19)
Legal reserve - - 4,738,237 (4,738,237 ) - - - - - - -
Cash dividends - - - (35,787,598 ) - - - - (35,787,598 ) - (35,787,598 )
Net income (loss) in the first half of 2025 6(19) - - - 16,679,271 - - - - 16,679,271 (88,050 ) 16,591,221
Other comprehensive income (loss) in the first half of 2025 6(19), 6(25) - - - - (21,929,927 ) (655,678 ) - - (22,585,605 ) (203 ) (22,585,808 )
Total comprehensive income (loss) - - - 16,679,271 (21,929,927 ) (655,678 ) - - (5,906,334 ) (88,253 ) (5,994,587 )
Share-based payment transaction 4, 6(19), 6(20) (42,087 ) 25,014 - - - - 438,940 - 421,867 998 422,865
Share of changes in net assets of associates and joint ventures accounted for<br>using equity method - 210,338 - (9,879 ) - 9,879 - - 210,338 - 210,338
Changes in subsidiaries’ ownership 4, 6(19) - 5,142 - - - - - - 5,142 (1,262 ) 3,880
Non-Controlling Interests 6(19) - - - - - - - - - 5,911 5,911
Others - (307 ) - - - - - - (307 ) - (307 )
Balance as of June 30, 2025 6(19) 125,565,077 15,022,663 41,466,099 166,264,200 (21,233,142 ) 11,339,696 (1,553,094 ) - 336,871,499 174,007 337,045,506
Balance as of January 1, 2026 6(19) 125,881,563 15,409,600 41,466,099 191,416,874 (4,726,963 ) 12,443,737 (2,122,645 ) - 379,768,265 87,175 379,855,440
Appropriation and distribution of 2025 retained earnings 6(19)
Legal reserve - - 4,182,207 (4,182,207 ) - - - - - - -
Cash dividends - - - (32,704,164 ) - - - - (32,704,164 ) - (32,704,164 )
Net income (loss) in the first half of 2026 6(19) - - - 58,431,436 - - - - 58,431,436 (90,637 ) 58,340,799
Other comprehensive income (loss) in the first half of 2026 6(19), 6(25) - - - - 4,882,208 35,789,715 - - 40,671,923 65 40,671,988
Total comprehensive income (loss) - - - 58,431,436 4,882,208 35,789,715 - - 99,103,359 (90,572 ) 99,012,787
Share-based payment transaction 4, 6(19), 6(20) (111,714 ) 85,149 - - - - 498,450 - 471,885 682 472,567
Treasury stock acquired 6(19) - - - - - - - (3,095,666 ) (3,095,666 ) - (3,095,666 )
Share of changes in net assets of associates and joint ventures accounted for<br>using equity method - 354,706 - 12,611 - (12,611 ) - - 354,706 - 354,706
Changes in subsidiaries’ ownership 4, 6(19) - 22,387 - - - - - - 22,387 (19,952 ) 2,435
Disposal of equity instruments investments measured at fair value through other<br>comprehensive income 4, 6(3) - - - 4,142,004 - (4,142,004 ) - - - - -
Non-Controlling Interests 6(19) - - - - - - - - - 26,718 26,718
Others - (523 ) - - - - - - (523 ) - (523 )
Balance as of June 30, 2026 6(19) 125,769,849 15,871,319 45,648,306 217,116,554 155,245 44,078,837 (1,624,195 ) (3,095,666 ) 443,920,249 4,051 443,924,300
The accompanying notes are an integral part of the consolidated financial statements.

All values are in US Dollars.

English Translation of Consolidated Financial Statements Originally Issued in Chinese
UNITED MICROELECTRONICS CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
For the six-month periods ended June 30, 2026 and 2025
(Expressed in Thousands of New Taiwan Dollars)
For the six-month periods ended June 30,
2026 2025
Cash flows from operating activities:
Net income before tax 61,829,951 19,500,549
Adjustments to reconcile net income before tax to net cash provided by operating activities:
Depreciation 30,813,547 27,227,474
Amortization 1,411,485 1,406,668
Expected credit impairment gains (45 ) (2,404 )
Net loss (gain) of financial assets and liabilities at fair value through profit or loss (8,193,073 ) 1,084,467
Interest expense 680,561 710,328
Interest income (986,276 ) (1,238,214 )
Dividend income (423,688 ) (404,428 )
Share-based payment 475,002 427,219
Share of profit of associates and joint ventures (26,421,106 ) (238,354 )
Gain on disposal of property, plant and equipment (36,708 ) (24,331 )
Loss (gain) on disposal of investments accounted for under the equity method (3,496 ) 1,994
Exchange loss (gain) on financial assets and liabilities 259,438 (2,134,633 )
Gain on lease modification (1,445 ) -
Amortization of deferred government grants (968,256 ) (726,309 )
Others 13,174 -
Income and expense adjustments (3,380,886 ) 26,089,477
Changes in operating assets and liabilities:
Financial assets and liabilities at fair value through profit or loss 64,980 (45,188 )
Contract assets 165,368 247,876
Accounts receivable (7,151,154 ) (77,444 )
Other receivables 412,193 363,191
Inventories (414,447 ) 542,670
Prepayments 786,288 249,102
Other current assets (31,275 ) (5,852 )
Contract fulfillment costs 323,774 (333,444 )
Contract liabilities 1,789,829 586,325
Accounts payable (177,478 ) 1,231,016
Other payables 2,035,666 (328,113 )
Other current liabilities 445,441 (54,124 )
Net defined benefit liabilities (32,626 ) (393,963 )
Other noncurrent liabilities-others 7,504 5,941
Cash generated from operations 56,673,128 47,578,019
Interest received 981,413 1,233,563
Dividend received 1,050,194 290,309
Interest paid (389,234 ) (458,858 )
Income tax paid (2,636,804 ) (2,719,297 )
Net cash provided by operating activities 55,678,697 45,923,736
(continued)

All values are in US Dollars.

English Translation of Consolidated Financial Statements Originally Issued in Chinese
UNITED MICROELECTRONICS CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
For the six-month periods ended June 30, 2026 and 2025
(Expressed in Thousands of New Taiwan Dollars)
For the six-month periods ended June 30,
2026 2025
Cash flows from investing activities:
Acquisition of financial assets at fair value through profit or loss (743,486 ) (371,476 )
Proceeds from disposal of financial assets at fair value through profit or loss 202,930 111,897
Proceeds from capital reduction of financial assets at fair value through other comprehensive income - 160,659
Acquisition of financial assets measured at amortized cost (20,949,294 ) (4,435,136 )
Proceeds from redemption of financial assets measured at amortized cost 11,910,619 3,289,725
Acquisition of investments accounted for under the equity method (653,299 ) -
Increase in prepayment for investments (6,060 ) -
Proceeds from capital reduction of investments accounted for under the equity method 374,842 574,997
Acquisition of property, plant and equipment (21,348,637 ) (21,695,646 )
Proceeds from disposal of property, plant and equipment 74,045 50,032
Increase in refundable deposits (66,060 ) (11,909 )
Decrease in refundable deposits 28,242 51,482
Acquisition of intangible assets (1,339,043 ) (1,373,894 )
Government grants related to assets acquisition 3,781,133 3,722,471
Increase in other noncurrent assets-others (40,742 ) (16,700 )
Decrease in other noncurrent assets-others - 37
Net cash used in investing activities (28,774,810 ) (19,943,461 )
Cash flows from financing activities:
Increase in short-term loans 3,942,309 6,454,000
Decrease in short-term loans (9,544,469 ) (8,445,000 )
Proceeds from bonds issued - 5,200,000
Bonds issuance costs (5,410 ) -
Redemption of bonds (5,500,000 ) -
Proceeds from long-term loans 5,129,660 2,800,000
Repayments of long-term loans (4,461,069 ) (17,593,750 )
Increase in guarantee deposits 93,659 2,292
Decrease in guarantee deposits (603,807 ) (640,278 )
Cash payments for the principal portion of the lease liability (420,478 ) (410,117 )
Treasury stock acquired (3,095,666 ) -
Change in non-controlling interests 26,718 5,911
Others (699 ) (373 )
Net cash used in financing activities (14,439,252 ) (12,627,315 )
Effect of exchange rate changes on cash and cash equivalents 1,581,778 (6,359,418 )
Net increase in cash and cash equivalents 14,046,413 6,993,542
Cash and cash equivalents at beginning of period 110,660,052 105,000,226
Cash and cash equivalents at end of period 124,706,465 111,993,768
The accompanying notes are an integral part of the consolidated financial statements.

All values are in US Dollars.

UNITED MICROELECTRONICS CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

For the Six-Month Periods Ended June 30, 2026 and 2025

(Expressed in Thousands of New Taiwan Dollars unless Otherwise Specified)

  • HISTORY AND ORGANIZATION

United Microelectronics Corporation (UMC) was incorporated in Republic of China (R.O.C.) in May 1980 and commenced operations in April 1982. UMC is a full service semiconductor wafer foundry, and provides a variety of services to satisfy customer needs. UMC’s ordinary shares were publicly listed on the Taiwan Stock Exchange (TWSE) in July 1985 and its American Depositary Shares (ADSs) were listed on the New York Stock Exchange (NYSE) in September 2000.

The address of its registered office and principal place of business is No. 3, Li-Hsin 2nd Road, Hsinchu Science Park, Hsinchu, Taiwan. The principal operating activities of UMC and its subsidiaries (collectively as “the Company”) are described in Notes 4(3) and 14.

  • DATE AND PROCEDURES OF AUTHORIZATION OF FINANCIAL STATEMENTS FOR ISSUE

The consolidated financial statements of the Company were authorized for issue in accordance with a resolution of the Board of Directors’ meeting on July 29, 2026.

  • NEWLY ISSUED OR REVISED STANDARDS AND INTERPRETATIONS

  • The Company applied International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), and Interpretations issued, revised or amended which are endorsed by Financial Supervisory Commission (FSC) and become effective for annual periods beginning on or after January 1, 2026. There are no newly adopted or revised standards and interpretations that have material impact on the Company’s financial position and performance.

  • Standards issued by International Accounting Standards Board (“IASB”) which are endorsed by FSC, but not yet adopted by the Company are listed below:

New, Revised or Amended Standards and Interpretations Effective Date issued by IASB
IFRS 18 “Presentation and Disclosure in Financial Statements” January 1, 2027 (Note)
IFRS 19 “Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures” January 1, 2027
Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21 and IAS 29) January 1, 2027
Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Amendments to IAS 28) January 1, 2027

Note : The FSC issued a press release on September 25, 2025, announcing for public companies to adopt IFRS 18 starting from the fiscal year 2028. In addition, entities in Taiwan with a need for early adoption may elect to early adopt IFRS 18.

IFRS 18 “Presentation and Disclosure in Financial Statements” (IFRS 18)

IFRS 18 replaces IAS 1 “Presentation of Financial Statements”. The main changes in the new standard are as below:

  • Improved comparability in the statement of profit or loss (income statement)

IFRS 18 requires entities to classify all income and expenses within their statement of profit or loss into one of five categories: operating; investing; financing; income taxes; and discontinued operations. The first three categories are new, to improve the structure of the income statement, and requires all entities to provide new defined subtotals, including operating profit or loss. The improved structure and new subtotals will give investors a consistent starting point for analyzing entities’ performance and make it easier to compare entities.

  • Enhanced transparency of management-defined performance measures

IFRS 18 requires entities to disclose explanations of those entity-specific measures that are related to the income statement, referred to as management-defined performance measures.

  • Useful grouping of information in the financial statements

IFRS 18 sets out enhanced guidance on how to organize information and whether to provide it in the primary financial statements or in the notes. The changes are expected to provide more detailed and useful information. IFRS 18 also requires entities to provide more transparency about operating expenses, helping investors to find and understand the information they need.

The Company is currently evaluating the potential impact of the aforementioned standards and interpretations to the Company’s financial position and performance, and the related impact will be disclosed when the evaluation is completed.

  • Standards issued by IASB but not yet endorsed by FSC (the effective dates are to be determined by FSC) are listed below:
New, Revised or Amended Standards and Interpretations Effective Date issued by IASB
IFRS 10 “Consolidated Financial Statements” and IAS 28 “Investments in Associates and Joint Ventures” - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined by IASB
IFRS 20 “Regulatory Assets and Regulatory Liabilities” January 1, 2029

The potential effects of adopting the standards or interpretations issued by IASB but not yet endorsed by FSC on the Company’s financial statements in future periods are summarized as below:

Amendments to IFRS 10 “Consolidated Financial Statements” (IFRS 10) and IAS 28 “Investments in Associates and Joint Ventures” (IAS 28) - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

The amendments address the inconsistency between the requirements in IFRS 10 and IAS 28, in dealing with the loss of control of a subsidiary that is contributed to an associate or a joint venture. IAS 28 restricts gains and losses arising from contributions of non-monetary assets to an associate or a joint venture to the extent of the interest attributable to the other equity holders in the associate or joint ventures. IFRS 10 requires full profit or loss recognition on the loss of control of the subsidiary. IAS 28 was amended so that the gain or loss resulting from the sale or contribution of assets that constitute a business as defined in IFRS 3 “Business Combinations” (IFRS 3) between an investor and its associate or joint venture is recognized in full.

IFRS 10 was also amended so that the gain or loss resulting from the sale or contribution of a subsidiary that does not constitute a business as defined in IFRS 3 between an investor and its associate or joint venture is recognized only to the extent of the unrelated investors’ interests in the associate or joint venture.

The Company is currently evaluating the potential impact of the aforementioned standards and interpretations to the Company’s financial position and performance, and the related impact will be disclosed when the evaluation is completed.

  • SUMMARY OF MATERIAL ACCOUNTING POLICIES

  • Statement of Compliance

The Company’s consolidated financial statements were prepared in accordance with Regulations Governing the Preparation of Financial Reports by Securities Issuers (Regulations), and IAS 34 “Interim Financial Reporting” which is endorsed and become effective by FSC.

  • Basis of Preparation

The consolidated financial statements have been prepared on a historical cost basis, except for financial instruments measured at fair value.

  • General Description of Reporting Entity

  • Principles of consolidation

The same principles of consolidation have been applied in the Company’s consolidated financial statements as those applied in the Company’s consolidated financial statements for the year ended December 31, 2025. For the principles of consolidation, please refer to Note 4(3) of the Company’s consolidated financial statements for the year ended December 31, 2025.

  • The consolidated entities are as follows:
Percentage of ownership (%)<br><br>As of
Investor Subsidiary Business nature June 30,<br><br>2026 December 31,<br><br>2025 June 30,<br><br>2025
UMC UMC GROUP (USA) IC Sales 100.00 100.00 100.00
UMC UNITED MICROELECTRONICS (EUROPE) B.V. Marketing support activities 100.00 100.00 100.00
UMC UMC CAPITAL CORP. Investment holding 100.00 100.00 100.00
UMC GREEN EARTH LIMITED (GE) Investment holding 100.00 100.00 100.00
UMC TLC CAPITAL CO., LTD. (TLC) Venture capital 100.00 100.00 100.00
UMC UMC INVESTMENT (SAMOA) LIMITED Investment holding 100.00 100.00 100.00
UMC FORTUNE VENTURE CAPITAL CORP. (FORTUNE) Consulting and planning for venture capital 100.00 100.00 100.00
UMC UMC KOREA CO., LTD. Marketing support activities 100.00 100.00 100.00
UMC OMNI GLOBAL LIMITED (OMNI) Investment holding 100.00 100.00 100.00
UMC SINO PARAGON LIMITED Investment holding 100.00 100.00 100.00
UMC BEST ELITE INTERNATIONAL LIMITED (BE) Investment holding 100.00 100.00 100.00
UMC UNITED SEMICONDUCTOR JAPAN CO., LTD. Sales and manufacturing of integrated circuits 100.00 100.00 100.00
UMC and FORTUNE WAVETEK MICROELECTRONICS CORPORATION (WAVETEK) Sales and manufacturing of integrated circuits 78.57 79.12 79.48
TLC SOARING CAPITAL CORP. Investment holding 100.00 100.00 100.00
SOARING CAPITAL CORP. UNITRUTH ADVISOR (SHANGHAI) CO., LTD. Investment holding and advisory 100.00 100.00 100.00
GE UNITED MICROCHIP CORPORATION Investment holding 100.00 100.00 100.00
FORTUNE TERA ENERGY DEVELOPMENT CO., LTD. (TERA ENERGY) Energy technical services 95.37 92.64 92.64
TERA ENERGY EVERRICH ENERGY INVESTMENT (HK) LIMITED (EVERRICH-HK) Investment holding 100.00 100.00 100.00
Percentage of ownership (%)<br><br>As of
--- --- --- --- --- --- --- --- --- --- ---
Investor Subsidiary Business nature June 30,<br><br>2026 December 31,<br><br>2025 June 30,<br><br>2025
TERA ENERGY MU-ONE ENERGY CO., LTD. Sales of pollution control equipment 100.00 - -
TERA ENERGY MU-WELL ENERGY CO., LTD. Energy technical services 100.00 - -
TERA ENERGY MU-SUN ENERGY CO., LTD. Energy technical services 100.00 - -
EVERRICH-HK EVERRICH (JINING) NEW ENERGY TECHNOLOGY CO., LTD. (formerly EVERRICH (SHANDONG) ENERGY CO., LTD.) Solar engineering integrated design services 100.00 100.00 100.00
OMNI UNITED MICROTECHNOLOGY CORPORATION (CALIFORNIA) Research and development 100.00 100.00 100.00
OMNI ECP VITA PTE. LTD. Insurance 100.00 100.00 100.00
WAVETEK WAVETEK MICROELECTRONICS CORPORATION (USA) Marketing service 100.00 100.00 100.00
BE INFOSHINE TECHNOLOGY LIMITED (INFOSHINE) Investment holding 100.00 100.00 100.00
INFOSHINE OAKWOOD ASSOCIATES LIMITED (OAKWOOD) Investment holding 100.00 100.00 100.00
OAKWOOD HEJIAN TECHNOLOGY (SUZHOU) CO., LTD. (HEJIAN) Sales and manufacturing of integrated circuits 100.00 100.00 100.00
UNITED MICROCHIP CORPORATION and HEJIAN UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. Sales and manufacturing of integrated circuits 100.00 100.00 100.00
  • Other Material Accounting Policies

The same accounting policies of consolidation have been applied in the Company’s consolidated financial statements as those applied in the Company’s consolidated financial statements for the year ended December 31, 2025. For the summary of material accounting policies, please refer to Note 4 of the Company’s consolidated financial statements for the year ended December 31, 2025.

  • SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS

The same significant accounting judgments, estimates and assumptions have been applied in the Company’s consolidated financial statements for the six-month period ended June 30, 2026 as those applied in the Company’s consolidated financial statements for the year ended December 31, 2025. For significant accounting judgments, estimates and assumptions, please refer to Note 5 of the Company’s consolidated financial statements for the year ended December 31, 2025.

  • CONTENTS OF SIGNIFICANT ACCOUNTS

  • Cash and Cash Equivalents

As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Cash on hand and petty cash 6,713 6,655 $6,515
Checking and savings accounts 42,155,117 25,019,390 45,221,688
Time deposits 77,321,072 77,994,948 62,488,923
Repurchase agreements collateralized by government bonds and corporate notes 5,223,563 7,639,059 4,276,642
Total 124,706,465 110,660,052 $111,993,768

All values are in US Dollars.

  • Financial Assets at Fair Value through Profit or Loss
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Financial assets mandatorily measured at fair value through profit or loss
Common stocks 16,159,685 8,823,146 $8,586,127
Preferred stocks 5,264,304 3,861,674 3,346,616
Funds 5,595,759 4,956,553 4,840,057
Convertible bonds 530,288 438,024 485,621
Forward exchange contracts 720 1,859 2,062
Others 121,365 72,660 58,460
Total 27,672,121 18,153,916 $17,318,943
Current 549,520 568,521 $564,689
Non-current 27,122,601 17,585,395 16,754,254
Total 27,672,121 18,153,916 $17,318,943

All values are in US Dollars.

  • Financial Assets at Fair Value through Other Comprehensive Income
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Equity instruments
Common stocks 23,042,653 13,571,941 $16,728,045
Preferred stocks 207,263 202,808 186,483
Total 23,249,916 13,774,749 $16,914,528
Current - 4,630,441 $6,398,188
Non-current 23,249,916 9,144,308 10,516,340
Total 23,249,916 13,774,749 $16,914,528

All values are in US Dollars.

  • These investments in equity instruments are held for medium to long-term purposes and therefore are accounted for as fair value through other comprehensive income.

  • Dividend income recognized in profit or loss from equity instruments designated as fair value through other comprehensive income were listed below:

For the three-month periods ended June 30,
2026 2025
Held at end of period
Common stocks 148,859 $199,376
Preferred stocks - -
Derecognized during the period
Common stocks - -
Preferred stocks - -
Total 148,859 $199,376

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Held at end of period
Common stocks 148,859 $199,376
Preferred stocks - -
Derecognized during the period
Common stocks - -
Preferred stocks - -
Total 148,859 $199,376

All values are in US Dollars.

  • UMC issued unsecured exchangeable bonds. During the second quarter of 2026, the bondholders exchanged the bonds into NOVATEK common shares, which UMC holds and accounts for as equity instruments investments measured at fair value through other comprehensive income. Please refer to Note 6(13) for the Company’s unsecured exchangeable bonds. Details of the related disposal were listed below:
For the six-month periods ended June 30,
2026 2025
Fair value on the date of disposal
Common stocks 6,018,202 $-
Preferred stocks - -
Total 6,018,202 $-

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Cumulative gains (losses) reclassified to retained earnings due to derecognition
Common stocks 4,142,004 $-
Preferred stocks - -
Total 4,142,004 $-

All values are in US Dollars.

  • Fair value gain or loss presented in other comprehensive income from equity instruments designated as fair value through other comprehensive income were listed below:
For the three-month periods ended June 30,
2026 2025
Held at end of period
Common stocks 11,958,635 $(699,403)
Preferred stocks 1,060 (18,132)
Derecognized during the period
Common stocks 1,842,329 -
Preferred stocks - -
Total 13,802,024 $(717,535)

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Held at end of period
Common stocks 13,646,585 $(115,743)
Preferred stocks 4,455 (18,397)
Derecognized during the period
Common stocks 1,842,329 -
Preferred stocks - -
Total 15,493,369 $(134,140)

All values are in US Dollars.

  • Financial Assets Measured at Amortized Cost
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Time deposits with original maturities over three months 22,135,867 12,506,177 $4,698,543
Current 22,135,867 12,506,177 $4,689,449
Non-current - - 9,094
Total 22,135,867 12,506,177 $4,698,543

All values are in US Dollars.

  • Accounts Receivable, Net
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Accounts receivable 37,389,290 30,780,504 $31,747,890
Less: loss allowance (8,419) (8,345) (7,787)
Net 37,380,871 30,772,159 $31,740,103

All values are in US Dollars.

Aging analysis of accounts receivable:

As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Neither past due 33,780,826 28,105,444 $28,489,383
Past due:
≤ 30 days 3,349,458 2,565,097 3,166,867
31 to 60 days 176,803 78,880 57,244
61 to 90 days 20,964 3,586 15,106
91 to 120 days 30,023 6,860 1,265
≥ 121 days 31,216 20,637 18,025
Subtotal 3,608,464 2,675,060 3,258,507
Total 37,389,290 30,780,504 $31,747,890

All values are in US Dollars.

Movement of loss allowance for accounts receivable:

For the six-month periods ended June 30,
2026 2025
Beginning balance 8,345 $10,996
Net recognition (reversal) for the period 74 (3,209)
Ending balance 8,419 $7,787

All values are in US Dollars.

The collection periods for third party domestic sales and third party overseas sales were month-end 30 - 60 days and net 30 - 60 days, respectively.

An impairment analysis is performed at each reporting date to measure expected credit losses (ECLs) of accounts receivable. For the receivables past due within 60 days, including not past due, the Company estimates an expected credit loss rate to calculate ECLs. For the six-month periods ended June 30, 2026 and 2025, the expected credit loss rates were not greater than 0.001%. The rate is determined based on the Company’s historical credit loss experience and customer’s current financial condition, adjusted for forward-looking factors such as customer’s economic environment. For the receivables past due over 60 days, the Company applies the aforementioned rate and assesses individually whether to recognize additional expected credit losses by considering customer’s operating condition and debt-paying ability.

  • Inventories, Net
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Raw materials 9,884,026 10,078,373 $10,336,596
Supplies and spare parts 6,479,366 5,996,339 5,679,365
Work in process 20,549,394 18,555,155 16,617,573
Finished goods 1,003,824 2,598,516 1,384,654
Total 37,916,610 37,228,383 $34,018,188

All values are in US Dollars.

  • For the three-month periods ended June 30, 2026 and 2025, the Company recognized NT$44,522 million and NT$39,953 million, respectively, in operating cost, of which NT$151 million was related to reversal of write-down of inventories and NT$886 million was related to write-down of inventories. For the six-month periods ended June 30, 2026 and 2025, the Company recognized NT$85,248 million and NT$80,313 million, respectively, in operating cost, of which NT$324 million was related to reversal of write-down of inventories and NT$1,494 million was related to write-down of inventories.

  • None of the aforementioned inventories were pledged.

  • Investments Accounted for Under the Equity Method

  • Details of investments accounted for under the equity method are as follows:

As of
June 30,2026 December 31,2025 June 30,2025
Investee companies Amount Percentage of ownership or voting rights Amount Percentage of ownership or voting rights Amount Percentage of ownership or voting rights
Listed companies
SILICON INTEGRATED SYSTEMS CORP. (SIS) (Note A) 9,169,636 18.08 3,562,947 17.99 3,333,120 17.99
FARADAY TECHNOLOGY CORP. (FARADAY) (Note B) 3,048,043 13.80 2,496,550 13.80 2,380,822 13.80
UNIMICRON TECHNOLOGY CORP. (UNIMICRON) (Note C) 17,813,795 12.85 14,428,352 13.01 13,374,195 13.01
Unlisted companies
MTIC HOLDINGS PTE. LTD. (Note D) - 45.44 - 45.44 - 45.44
UNITECH CAPITAL INC. 686,546 42.00 524,403 42.00 467,241 42.00
TRIKNIGHT CAPITAL CORPORATION (TRIKNIGHT)<br><br>(Note E) 769,186 40.00 759,446 40.00 931,291 40.00
HSUN CHIEH CAPITAL CORP. 308,837 40.00 233,438 40.00 233,561 40.00
PURIUMFIL INC. (Note F) - - - - 10,541 40.00
HSUN CHIEH INVESTMENT CO., LTD. (HSUN CHIEH) (Note G) 34,229,937 36.49 12,792,773 36.49 11,321,001 36.49
YANN YUAN INVESTMENT CO., LTD. (YANN YUAN) 30,303,137 26.78 13,722,026 26.78 9,527,994 26.78
UNITED LED CORPORATION HONG KONG LIMITED 128,687 25.14 122,982 25.14 112,280 25.14
VSENSE CO., LTD. (VSENSE) (Note D and H) - - - - - 23.98
AMOESO CO., LTD. 16,664 19.61 - - - -
Total 96,474,468 48,642,917 41,692,046

All values are in US Dollars.

  • In August 2023, the board chairman of SIS changed and became the same person as the board chairman of UMC. After considering the comprehensive conditions, including ownership interest held and representation on Board of Directors of SIS, etc., the Company determines that it has significant influence over SIS and accounts for its investment in SIS as an associate.

  • Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that UMC obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.

  • Beginning from June 2020, the Company accounts for its investment in UNIMICRON as an associate given the fact that UMC obtained the ability to exercise significant influence over UNIMICRON through representation on its Board of Directors. The Company participated in the capital increase of UNIMICRON in January 2026. Please refer to Note 7 for the relevant information.

  • When the Company’s share of losses of an associate equals or exceeds its interest in that associate, the Company discontinues recognizing its share of further losses. Additional losses and liabilities are recognized only to the extent that the Company has incurred legal or constructive obligations or made payments on behalf of that associate.

  • TRIKNIGHT executed a capital reduction and refunded NT$79 million and NT$232 million based on UMC’s stockholding percentage in March 2026 and June 2025, respectively.

  • In August 2025, the Board of Directors of the Company’s subsidiary, TERA ENERGY, resolved to merge with PURIUMFIL INC., with TERA ENERGY as the surviving company. The effective date of merger is October 3, 2025.

  • HSUN CHIEH executed a capital reduction and refunded NT$296 million and NT$343 million based on UMC’s stockholding percentage in April 2026 and March 2025, respectively.

  • VSENSE has ceased operations. Beginning from September 2025, the Company’s subsidiary no longer participates in the financial and operating policy decisions of the investee, therefore losing significant influence over it. Accordingly, the investment was discontinued from being accounted for under the equity method and was reclassified as a financial asset at fair value through profit or loss.

The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$30,031 million, NT$20,488 million and NT$19,088 million as of June 30, 2026, December 31, 2025 and June 30, 2025, respectively. The fair value of these investments were NT$232,714 million, NT$54,202 million and NT$33,827 million as of June 30, 2026, December 31, 2025 and June 30, 2025, respectively.

Certain investments accounted for under the equity method were reviewed by other independent accountants. Shares of profit or loss of these associates and joint ventures amounted to NT$21,273 million, NT$176 million, NT$23,560 million and NT$(83) million for the three-month and six-month periods ended June 30, 2026 and 2025, respectively. Share of other comprehensive income (loss) of these associates and joint ventures amounted to NT$526 million, NT$(698) million, NT$755 million and NT$(627) million for the three-month and six-month periods ended June 30, 2026 and 2025, respectively. The balances of investments accounted for under the equity method were NT$52,813 million, NT$27,981 million and NT$26,094 million as of June 30, 2026, December 31, 2025 and June 30, 2025, respectively.

Although the Company is the largest shareholder of some associates, after comprehensive assessment, the Company does not own the major voting rights as the remaining voting rights holders are able to align and prevent the Company from ruling the relevant operation. Therefore, the Company does not control but has significant influence over the aforementioned associates.

None of the aforementioned associates were pledged.

  • Financial information of associates:

There is no individually significant associate for the Company. When an associate is a foreign operation, and the functional currency of the foreign entity is different from the Company, an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income (loss). Such exchange differences recognized in other comprehensive income (loss) in the financial statements for the three-month and six-month periods ended June 30, 2026 and 2025 were NT$(2) million, NT$(91) million, NT$11 million and NT$(82) million, respectively, which were not included in the following table.

The aggregate amount of the Company’s share of all its individually immaterial associates that are accounted for using the equity method were as follows:

For the three-month periods ended June 30,
2026 2025
Income (loss) from continuing operations 23,605,970 $446,242
Other comprehensive income (loss) 17,302,381 (705,375)
Total comprehensive income (loss) 40,908,351 $(259,133)

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Income (loss) from continuing operations 26,421,106 $238,354
Other comprehensive income (loss) 21,020,763 (1,168,841)
Total comprehensive income (loss) 47,441,869 $(930,487)

All values are in US Dollars.

  • Details of UMC’s stock (thousand shares) held by the Company’s associates are as follows:
As of
June 30,<br><br>2026 December 31,<br><br>2025 June 30,<br><br>2025
HSUN CHIEH 441,371 441,371 441,371
SIS 266,580 266,580 266,580
YANN YUAN 196,563 192,963 192,963
UNIMICRON 19 27 47
Total 904,533 900,941 900,961
  • Property, Plant and Equipment

  • For the six-month period ended June 30, 2026

Assets Used by the Company:

Cost:

Land Buildings Machinery and equipment Transportation equipment Furnitureand fixtures Leasehold improvement Construction in progress and equipment awaiting inspection Total
As of January 1, 2026 1,385,971 67,407,336 1,179,267,510 81,156 10,952,535 68,090 26,966,564 $1,286,129,162
Additions - 4,499 - - - - 13,972,031 13,976,530
Disposals - (29,997) (1,231,004) - (48,872) - (5,353) (1,315,226)
Transfers and reclassifications - 683,857 16,827,539 4,353 143,157 - (16,086,706) 1,572,200
Exchange effect (11,092) 747,822 9,003,215 713 56,407 452 302,839 10,100,356
As of June 30, 2026 1,374,879 68,813,517 1,203,867,260 86,222 11,103,227 68,542 25,149,375 $1,310,463,022

All values are in US Dollars.

Accumulated Depreciation and Impairment:

Land Buildings Machineryand equipment Transportation equipment Furnitureand fixtures Leasehold improvement Construction in progress and equipment awaiting inspection Total
As of January 1, 2026 - 27,811,816 980,328,057 64,895 8,164,849 67,136 - $1,016,436,753
Depreciation - 1,216,041 28,829,333 2,447 377,644 764 - 30,426,229
Disposals - (29,674) (1,218,528) - (24,167) - - (1,272,369)
Transfers and reclassifications - - 499 - (1,107) - - (608)
Exchange effect - 190,685 7,115,258 626 47,682 447 - 7,354,698
As of June 30, 2026 - 29,188,868 1,015,054,619 67,968 8,564,901 68,347 - $1,052,944,703
Net carrying amount:
As of June 30, 2026 1,374,879 39,624,649 188,812,641 18,254 2,538,326 195 25,149,375 $257,518,319

All values are in US Dollars.

Assets Subject to Operating Leases:

Cost:

Land Buildings Machineryand equipment Furnitureand fixtures Total
As of January 1, 2026 532,934 2,473,046 6,345 1,435,789 4,448,114
Disposals - (14,241) - - (11,216)
Transfers and reclassifications - - - 22,566 22,566
Exchange effect (1,692) 8,571 - 8,890 15,769
As of June 30, 2026 531,242 2,467,376 6,345 1,467,245 4,472,208

All values are in US Dollars.

Accumulated Depreciation and Impairment:

Land Buildings Machineryand equipment Furnitureand fixtures Total
As of January 1, 2026 - 1,379,648 6,345 1,359,234 2,745,227
Depreciation - 20,004 - 10,997 31,001
Disposals - (11,216) - - (14,241)
Transfers and reclassifications - - - 608 608
Exchange effect - 4,191 - 8,305 12,496
As of June 30, 2026 - 2,467,376 6,345 1,379,144 2,778,116
Net carrying amount:
As of June 30, 2026 531,242 1,074,749 - 88,101 1,694,092

All values are in US Dollars.

  • For the six-month period ended June 30, 2025

Assets Used by the Company:

Cost:

Land Buildings Machinery and equipment Transportation equipment Furnitureand fixtures Leasehold improvement Construction in progress and equipment awaiting inspection Total
As of January 1, 2025 1,410,796 65,588,012 1,126,546,727 78,020 9,533,232 68,407 44,767,602 $1,247,992,796
Additions - 12,059 - - - - 17,879,448 17,891,507
Disposals - (3,100) (1,586,793) (360) (4,165) - - (1,594,418)
Transfers and reclassifications - 287,975 37,291,984 1,701 305,931 2,111 (34,584,812) 3,304,890
Exchange effect (16,902) (3,963,965) (35,145,613) (2,696) (162,555) (5,462) (3,217,599) (42,514,792)
As of June 30, 2025 1,393,894 61,920,981 1,127,106,305 76,665 9,672,443 65,056 24,844,639 $1,225,079,983

All values are in US Dollars.

Accumulated Depreciation and Impairment:

Land Buildings Machineryand equipment Transportation equipment Furnitureand fixtures Leasehold improvement Construction in progress and equipment awaiting inspection Total
As of January 1, 2025 - 25,675,000 937,309,791 61,733 7,534,386 67,464 - $970,648,374
Depreciation - 1,121,015 25,435,553 2,026 285,251 1,057 - 26,844,902
Disposals - (3,100) (1,582,028) (360) (4,165) - - (1,589,653)
Exchange effect - (619,666) (27,007,507) (2,041) (133,958) (5,318) - (27,768,490)
As of June 30, 2025 - 26,173,249 934,155,809 61,358 7,681,514 63,203 - $968,135,133
Net carrying amount:
As of June 30, 2025 1,393,894 35,747,732 192,950,496 15,307 1,990,929 1,853 24,844,639 $256,944,850

All values are in US Dollars.

Assets Subject to Operating Leases:

Cost:

Land Buildings Machineryand equipment Furnitureand fixtures Total
As of January 1, 2025 536,721 2,461,012 6,345 1,409,464 4,413,542
Disposals - - - (512) (512)
Transfers and reclassifications - 8,680 - 2,900 11,580
Exchange effect (2,579) (34,633) - (20,460) (57,672)
As of June 30, 2025 534,142 2,435,059 6,345 1,391,392 4,366,938

All values are in US Dollars.

Accumulated Depreciation and Impairment:

Land Buildings Machineryand equipment Furnitureand fixtures Total
As of January 1, 2025 - 1,347,206 6,345 1,345,376 2,698,927
Depreciation - 19,655 - 7,321 26,976
Disposals - - - (512) (512)
Exchange effect - (21,124) - (19,814) (40,938)
As of June 30, 2025 - 1,345,737 6,345 1,332,371 2,684,453
Net carrying amount:
As of June 30, 2025 534,142 1,089,322 - 59,021 1,682,485

All values are in US Dollars.

  • Details of interest expense capitalized were as follows:
For the six-month periods ended June 30,
2026 2025
Interest expense capitalized - $6,777
Interest rates applied - 1.64% - 1.81%

All values are in US Dollars.

  • Please refer to Note 8 for property, plant and equipment pledged as collateral.

  • Leases

The Company leases various properties, such as land (including land use right), buildings, machinery and equipment, transportation equipment and other equipment with lease terms of 2 to 31 years, except for the land use rights with lease term of 50 years. Most lease contracts of land located in R.O.C state that lease payments will be adjusted based on the announced land value. The Company does not have purchase options of leased land at the end of the lease terms.

  • The Company as a lessee

  • Right-of-use Assets

As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Land (including land use right) 5,495,766 5,416,282 $5,322,011
Buildings 76,188 73,432 115,703
Machinery and equipment 1,860,728 1,952,668 1,827,399
Transportation equipment 11,860 13,918 7,549
Other equipment 18,816 19,734 18,221
Net 7,463,358 7,476,034 $7,290,883

All values are in US Dollars.

For the three-month periods ended June 30,
2026 2025
Depreciation
Land (including land use right) 94,562 $93,312
Buildings 16,652 19,682
Machinery and equipment 63,193 59,154
Transportation equipment 1,819 2,363
Other equipment 1,103 868
Total 177,329 $175,379

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Depreciation
Land (including land use right) 191,124 $188,082
Buildings 33,348 40,429
Machinery and equipment 125,740 120,380
Transportation equipment 3,955 4,957
Other equipment 2,150 1,748
Total 356,317 $355,596

All values are in US Dollars.

  • For the six-month periods ended June 30, 2026 and 2025, the Company’s addition to right-of-use assets amounted to NT$204 million and NT$161 million, respectively.

  • Please refer to Note 8 for right-of-use assets pledged as collateral.

  • Lease Liabilities

As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Current 640,690 624,825 $609,840
Non-current 5,276,626 5,376,021 5,381,790
Total 5,917,316 6,000,846 $5,991,630

All values are in US Dollars.

Please refer to Note 6(24) for the interest expenses on the lease liabilities.

  • The Company as a lessor

The Company entered into leases on certain property, plant and equipment which are classified as operating leases as they did not transfer substantially all of the risks and rewards incidental to ownership of the underlying assets. The main contracts are to lease the dormitory to the employees with cancellation clauses. Please refer to Note 6(8) for relevant disclosure of property, plant and equipment for operating leases.

  • Intangible Assets

For the six-month period ended June 30, 2026

Cost:

Goodwill Software Patents and technology license fees Others Total
As of January 1, 2026 34,577 5,631,275 1,845,480 3,324,623 $10,835,955
Additions - 729,063 113,082 322,778 1,164,923
Write-off - (747,007) - (121,706) (868,713)
Exchange effect - (21,465) 467,181 (2,656) 443,060
As of June 30, 2026 34,577 5,591,866 2,425,743 3,523,039 $11,575,225

All values are in US Dollars.

Accumulated Amortization and Impairment:

Goodwill Software Patents and technology license fees Others Total
As of January 1, 2026 7,398 2,717,650 1,185,778 2,182,253 $6,093,079
Amortization - 875,333 110,075 384,929 1,370,337
Write-off - (747,007) - (121,706) (868,713)
Exchange effect - (12,894) 428,616 (2,772) 412,950
As of June 30, 2026 7,398 2,833,082 1,724,469 2,442,704 $7,007,653
Net carrying amount:
As of June 30, 2026 27,179 2,758,784 701,274 1,080,335 $4,567,572

All values are in US Dollars.

For the six-month period ended June 30, 2025

Cost:

Goodwill Software Patents and technology license fees Others Total
As of January 1, 2025 15,012 5,476,499 2,042,479 2,951,272 $10,485,262
Additions - 731,719 7,909 432,743 1,172,371
Write-off - (1,508,361) - (398,408) (1,906,769)
Reclassifications - (4,283) - - (4,283)
Exchange effect - (70,171) (957,289) (4,525) (1,031,985)
As of June 30, 2025 15,012 4,625,403 1,093,099 2,981,082 $8,714,596

All values are in US Dollars.

Accumulated Amortization and Impairment:

Goodwill Software Patents and technology license fees Others Total
As of January 1, 2025 7,398 3,231,115 1,162,797 1,929,637 $6,330,947
Amortization - 844,772 125,201 397,294 1,367,267
Write-off - (1,508,361) - (398,408) (1,906,769)
Exchange effect - (34,892) (799,614) (4,297) (838,803)
As of June 30, 2025 7,398 2,532,634 488,384 1,924,226 $4,952,642
Net carrying amount:
As of June 30, 2025 7,614 2,092,769 604,715 1,056,856 $3,761,954

All values are in US Dollars.

The amortization amounts of intangible assets were as follows:

For the three-month periods ended June 30,
2026 2025
Operating costs 292,632 $309,913
Operating expenses 386,095 $375,701

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Operating costs 587,063 $610,478
Operating expenses 783,274 $756,789

All values are in US Dollars.

  • Short-Term Loans
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Unsecured bank loans 2,806,983 8,408,772 $6,524,000

All values are in US Dollars.

As of
June 30,<br><br>2026 December 31,<br><br>2025 June 30,<br><br>2025
Interest rates applied 1.79% - 4.88% 1.78% - 4.75% 1.79% - 3.01%
  • Financial Liabilities at Fair Value through Profit or Loss, Current
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Embedded derivatives in exchangeable bonds - 54,651 $1,082,329
Forward exchange contracts 12,801 2,512 -
Total 12,801 57,163 $1,082,329

All values are in US Dollars.

  • Bonds Payable
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Unsecured domestic bonds payable 39,100,000 44,600,000 $29,800,000
Unsecured exchangeable bonds payable 565,191 5,757,373 5,757,373
Less: Discounts on bonds payable (24,871) (129,068) (213,892)
Total 39,640,320 50,228,305 35,343,481
Less: Current or exchangeable portion due within one year (5,564,607) (16,157,161) (11,060,836)
Net 34,075,713 34,071,144 $24,282,645

All values are in US Dollars.

  • UMC issued domestic unsecured corporate bonds. The terms and conditions of the bonds are as follows:
Term Issuance date Issued amount Coupon rate Repayment
Five-year In late April 2021 NT$5,500 million 0.57% Interest was paid annually and the principal was fully repaid in April 2026.
Seven-year In late April 2021 NT$2,000 million 0.63% Interest will be paid annually and the principal will be repayable upon maturity, which occurs seven years after the issuance date.
Ten-year (Green bond) In late April 2021 NT$2,100 million 0.68% Interest will be paid annually and the principal will be repayable upon maturity, which occurs ten years after the issuance date.
Five-year In mid-December 2021 NT$5,000 million 0.63% Interest will be paid annually and the principal will be repayable upon maturity, which occurs five years after the issuance date.
Five-year (Green bond) In mid-September 2023 NT$10,000 million 1.62% Interest will be paid annually and the principal will be repayable upon maturity, which occurs five years after the issuance date.
Five-year (Green bond) In late June 2025 NT$2,000 million 1.94% Interest will be paid annually and the principal will be repayable upon maturity, which occurs five years after the issuance date.
Five-year In late June 2025 NT$3,200 million 1.99% Interest will be paid annually and the principal will be repayable upon maturity, which occurs five years after the issuance date.
Three-year In late August 2025 NT$5,000 million 1.80% Interest will be paid annually and the principal will be repayable upon maturity, which occurs three years after the issuance date.
Three-year In late October 2025 NT$5,000 million 1.70% Interest will be paid annually and the principal will be repayable upon maturity, which occurs three years after the issuance date.
Three-year In early December 2025 NT$2,300 million 1.55% Interest will be paid annually and the principal will be repayable upon maturity, which occurs three years after the issuance date.
Five-year In early December 2025 NT$2,500 million 1.60% Interest will be paid annually and the principal will be repayable upon maturity, which occurs five years after the issuance date.
  • On July 7, 2021, UMC issued SGX-ST listed currency linked zero coupon exchangeable bonds. In accordance with IFRS 9, the value of the exchange right, call option and put option (together referred to as Option) of the exchangeable bonds was separated from the host and accounted for as “financial liabilities at fair value through profit or loss, current”. The effective rate of the host bond was 3.49%. The terms and conditions of the bonds are as follows:

  • Issue Amount: USD 400 million

  • Period: July 7, 2021 - July 7, 2026 (Maturity Date)

  • Redemption:

  • UMC may, at its option, redeem in whole or in part at the principal amount of the bonds with an interest calculated at the rate of -0.625% per annum (the Early Redemption Amount) at any time after the third anniversary from the issue date and prior to the Maturity Date, if the closing price of the common shares of NOVATEK MICROELECTRONICS CORPORATION (NOVATEK) on the TWSE, converted into U.S. dollars at the prevailing exchange rate, for 20 out of 30 consecutive trading days prior to the publication of the redemption notice is at least 130% of the quotient of the Early Redemption Amount multiplied by the then exchange price (converted into U.S. dollars at the Fixed Exchange Rate), divided by the principal amount of the bonds. The Early Redemption Amount will be converted into NTD based on the Fixed Exchange Rate (NTD 27.902=USD 1.00), and this fixed NTD amount will then be converted using the prevailing exchange rate at the time of redemption for payment in USD.

  • UMC may redeem the outstanding bonds in whole, but not in part, at the Early Redemption Amount, in the event that over 90% of the bonds have been previously redeemed, repurchased and cancelled or exchanged.

  • In the event of any change in ROC taxation resulting in increase of tax obligation or the necessity to pay additional interest expense or increase of additional costs to UMC, UMC may redeem the outstanding bonds in whole, but not in part, at the Early Redemption Amount. Bondholders may elect not to have their bonds redeemed but with no entitlement to any additional amounts or reimbursement of additional taxes.

  • All or any portion of the bonds will be redeemable at put price at the option of bondholders on July 7, 2024 at 98.14% of the principal amount.

  • In the event that the common shares of NOVATEK cease to be listed or are suspended from trading for a period equal to or exceeding 30 consecutive trading days on the TWSE, each bondholder shall have the right to require UMC to redeem the bonds, in whole but not in part, at the Early Redemption Amount.

  • Upon the occurrence of a change of control (as defined in the indenture) of UMC, each bondholder shall have the right to require UMC to redeem the bonds, in whole but not in part, at the Early Redemption Amount.

  • Terms of Exchange:

  • Underlying Securities: Common Shares of NOVATEK

  • Exchange Period: The bonds are exchangeable at any time on or after October 8, 2021 and prior to June 27, 2026, into NOVATEK common shares.

If for any reason UMC does not have sufficient NOVATEK common shares to deliver upon the exchange of any bond, then, UMC will pay to the exchanging bondholder an amount in U.S. dollars equal to the product of the volume-weighted average closing price per NOVATEK common share on the TWSE for five consecutive trading days starting from and including the applicable exercise date (as defined in the indenture) (or such fewer number of trading days as are available within ten days starting from and including the applicable exercise date) each converted into USD at the prevailing rate on the day preceding the applicable trading day and the number of NOVATEK common shares that UMC is unable to deliver. Provided, however, that if the exercise date falls within 5 business days from the beginning of, and during, any closed period, the right of the converting holder of the bonds to vote with respect to the shares it receives will be subject to certain restrictions.

  • Exchange Price and Adjustment: The exchange price was originally NT$731.25 per NOVATEK common share. The exchange price will be subject to adjustments upon the occurrence of certain events set out in the indenture.

  • Redemption on the Maturity Date:

The bonds will be redeemed with 96.92% principal amount on the maturity date unless:

  • UMC shall have redeemed the bonds at the option of UMC, or the bonds shall have been redeemed at option of the bondholder,
  • The bondholders shall have exercised the exchange right before maturity, or
  • The bonds shall have been redeemed or repurchased by UMC and cancelled.

On July 7, 2024, there were no bondholders that required UMC to redeem the outstanding exchangeable bonds.

As of June 30, 2026, December 31, 2025 and June 30, 2025, UMC has cumulatively repurchased and cancelled the outstanding principal amount of exchangeable bonds totaling USD 187.1 million as of each date, with derecognition of the related derivative financial liabilities.

During the second quarter of 2026, the bondholders exercised their exchange rights to exchange the exchangeable bonds with an aggregate principal amount of USD 192 million for 11 million common shares of NOVATEK at an exchange price of NT$479.8 per common share. UMC derecognized the related derivative financial liabilities accordingly.

  • Long-Term Loans

  • Details of long-term loans as of June 30, 2026, December 31, 2025 and June 30, 2025 were as follows:

As of
Lenders June 30,2026 December 31,2025 June 30,2025 Redemption
NTD secured bank loans 475,036 382,290 437,384 Repayable from October 19, 2015 to October 15, 2031.
RMB secured bank loans - - 4,007,278 Repayable from March 19, 2021 to March 18, 2031.
NTD unsecured bank loans 8,066,046 8,291,500 5,585,933 Repayable from March 24, 2023 to March 15, 2031.
unsecured bank loans - - 804,410 Repayable from June 24, 2023 to June 24, 2026.
RMB unsecured bank loans 1,744,180 2,258,000 - Repayable from May 20, 2026 to May 20, 2027.
NTD unsecured revolving bank loans 4,800,000 3,400,000 10,200,000 Repayable from March 2, 2023 to March 25, 2031.
Subtotal 15,085,262 14,331,790 21,035,005
Less: Current portion (3,595,338) (3,030,880) (3,717,500)
Total 11,489,924 11,300,910 17,317,505

All values are in US Dollars.

As of
June 30,<br><br>2026 December 31,<br><br>2025 June 30,<br><br>2025
Interest rates applied 1.53% - 2.98% 1.53% - 2.98% 1.53% - 5.48%
  • Please refer to Note 8 for property, plant and equipment and right-of-use assets pledged as collateral for long-term loans.

  • Post-Employment Benefits

  • Defined contribution plan

The employee pension plan under the Labor Pension Act of R.O.C. is a defined contribution plan. Pursuant to the plan, UMC and its domestic subsidiaries make monthly contributions of 6% based on each individual employee’s salary or wage to employees’ pension accounts. Pension benefits for employees of the Singapore branch and subsidiaries overseas are provided in accordance with the local regulations. Total pension expenses of NT$583 million, NT$499 million, NT$1,138 million and NT$1,006 million were contributed by the Company for the three-month and six-month periods ended June 30, 2026 and 2025, respectively.

  • Defined benefit plan

The employee pension plan mandated by the Labor Standards Act of R.O.C. is a defined benefit plan. The pension benefits are disbursed based on the units of service years and average monthly salary prior to retirement according to the Labor Standards Act. Two units per year are awarded for the first 15 years of services while one unit per year is awarded after the completion of the 15th year and the total units will not exceed 45 units. The Company contributes an amount equivalent to 2% of the employees’ total salaries and wages on a monthly basis to the pension fund deposited with the Bank of Taiwan under the name of a pension fund supervisory committee. The pension fund is managed by the government’s designated authorities and therefore is not included in the Company’s consolidated financial statements. Pension cost for an interim period is calculated on a year-to-date basis by using the actuarially determined pension cost rate at the end of the prior financial year. For the three-month and six-month periods ended June 30, 2026 and 2025, total pension expenses of NT$4 million, NT$7 million, NT$8 million and NT$14 million, respectively, were recognized by the Company.

  • Deferred Government Grants
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Beginning balance 7,266,505 3,961,028 $3,961,028
Arising during the period 3,781,133 5,097,841 3,722,471
Recorded in profit or loss:
Other operating income (968,256) (1,520,370) (726,309)
Exchange effect 124,332 (271,994) (670,255)
Ending balance 10,203,714 7,266,505 $6,286,935
Current (classified under other current liabilities) 2,408,177 1,781,746 $1,441,160
Non-current (classified under other noncurrent liabilities-others) 7,795,537 5,484,759 4,845,775
Total 10,203,714 7,266,505 $6,286,935

All values are in US Dollars.

The significant government grants related to buildings and equipment acquisitions received by the Company are amortized as income over the useful lives of related buildings and equipment and recorded in the net other operating income and expenses.

  • Refund Liabilities (classified under other current liabilities)
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Refund liabilities 4,922,969 4,309,253 $3,681,496

All values are in US Dollars.

  • Provisions
As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Decommissioning Liabilities (classified under other noncurrent liabilities-others) 926,028 898,273 $641,427
Onerous Contracts (classified under other current liabilities) 105,949 160,114 191,431
Carbon fees (classified under other current liabilities) 41,971 69,202 42,159
Total 1,073,948 1,127,589 $875,017

All values are in US Dollars.

Decommissioning Liabilities Onerous Contracts Carbon fees
Balance as of January 1, 2026 898,273 160,114 $69,202
Arising during the period 4,499 43,280 35,290
Used during the period - - (49,378)
Unused provision reversed - (98,504) (13,304)
Discount rate adjustment and unwinding of discount from the passage of time 10,586 - -
Exchange effect 12,670 1,059 161
Balance as of June 30, 2026 926,028 105,949 $41,971

All values are in US Dollars.

Under certain applicable agreement, the Company is obligated to dismantling and removing the items of property, plant and equipment and restoring the site on which they are located. Accordingly, the Company recognized the liability pursuant to the present value of the estimated decommissioning and restoration cost.

When the Company expects that the unavoidable costs of fulfilling the contractual obligations exceed the expected economic benefits from the contracts, the present obligation under the onerous contract are recognized and measured as provisions.

The Company recognized provisions for carbon fees in accordance with the applicable carbon fee regulations.

  • Equity

  • Capital stock:

  • UMC had 26,000 million common shares authorized to be issued as of June 30, 2026, December 31, 2025 and June 30, 2025, of which 12,577 million shares, 12,588 million shares, and 12,557 million shares were issued as of June 30, 2026, December 31, 2025 and June 30, 2025, respectively, each at a par value of NT$10.

  • UMC had 147 million, 117 million and 87 million ADSs, which were traded on the NYSE as of June 30, 2026, December 31, 2025 and June 30, 2025, respectively. The total number of common shares of UMC represented by all issued ADSs were 735 million shares, 586 million and 435 million shares as of June 30, 2026, December 31, 2025 and June 30, 2025, respectively. One ADS represents five common shares.

  • On December 5, 2025, UMC issued restricted stocks for its employees in a total of 33 million shares with a par value of NT$10 each. The aforementioned issuance of new shares was approved by the competent authority and the registration was completed. Please refer to Note 6(20) for the information of restricted stocks.

  • In April 2026, February 2026, October 2025, July 2025, April 2025 and February 2025, UMC has recalled and cancelled 2 million shares, 10 million shares, 1 million shares, 0.18 million shares, 2 million shares and 2 million shares, respectively of unvested restricted stocks issued for employees according to the issuance plan. The aforementioned reduction of capital was approved by the competent authority and the registration was completed.

  • Treasury stock:

  • UMC carried out treasury stock program and repurchased its shares from the centralized securities exchange market. The purpose for repurchase and changes in treasury stock during the six-month periods ended June 30, 2026 is as follows:

For the Six-month period ended June 30, 2026

(In thousands of shares)

Purpose As of<br><br>January 1, 2026 Increase Decrease As of<br><br>June 30, 2026
For transfer to employees - 30,551 - 30,551
  • According to the Securities and Exchange Act of the R.O.C., the total shares of treasury stock shall not exceed 10% of UMC’s issued stock, and the total purchase amount shall not exceed the sum of the retained earnings, additional paid-in capital-premiums and realized additional paid-in capital. As such, the number of shares of treasury stock that UMC held as of June 30, 2026 did not exceed the limit.

  • In compliance with Securities and Exchange Act of the R.O.C., treasury stock should not be pledged, nor should it be entitled to voting rights or receiving dividends.

  • Pursuant to the Securities and Exchange Act of the R.O.C., shares of treasury stock repurchased for transfer to employees shall be transferred within five years from the date of repurchase. Any shares not transferred within the prescribed period shall be deemed unissued, and amendment registration for cancellation of such shares shall be carried out.

  • Retained earnings and dividend policies:

According to UMC’s Articles of Incorporation, current year’s earnings, if any, shall be distributed in the following order:

  • Payment of taxes.
  • Making up loss for preceding years.
  • Setting aside 10% for legal reserve, except for when accumulated legal reserve has reached UMC’s paid-in capital.
  • Appropriating or reversing special reserve by government officials or other regulations.
  • The remaining, in addition to the previous year’s unappropriated earnings, UMC shall distribute it according to the distribution plan proposed by the Board of Directors according to the dividend policy and submitted to the shareholders’ meeting for approval.

Because UMC conducts business in a capital intensive industry and continues to operate in its growth phase, the dividend policy of UMC shall be determined pursuant to factors such as the investment environment, its funding requirements, domestic and overseas competitive landscape and its capital expenditure forecast, as well as shareholders’ interest, balancing dividends and UMC’s long-term financial planning. The Board of Directors shall propose the distribution plan and submit it to the shareholders’ meeting every year. The distribution of shareholders’ dividend shall be allocated as cash dividend in the range of 20% to 100%, and stock dividend in the range of 0% to 80%.

According to the regulations of Taiwan FSC, UMC is required to appropriate a special reserve in the amount equal to the sum of debit elements under equity, such as unrealized loss on financial instruments and debit balance of exchange differences on translation of foreign operations, at every year-end. Such special reserve is prohibited from distribution. However, if any of the debit elements is reversed, the special reserve in the amount equal to the reversal may be released for offsetting accumulated deficits or earnings distribution.

The appropriation of earnings for 2025 and 2024 were approved by the shareholders’ meeting held on May 27, 2026 and May 28, 2025, respectively. The details of appropriation were as follows:

Appropriation of earnings(in thousand NT dollars) Cash dividend per share(NT dollars)
2025 2024 2025 2024
Legal reserve 4,182,207 4,738,237
Cash dividends 32,704,164 35,787,598 2.60 $2.85

All values are in US Dollars.

The aforementioned 2025 and 2024 appropriation approved by shareholders’ meeting were consistent with the resolutions of the Board of Directors’ meeting held on February 25, 2026 and February 26, 2025, respectively.

The cash dividend per share for 2025 and 2024 were adjusted to NT$2.60808262 and NT$2.85016443 per share. The adjustment was due to the decrease of outstanding common shares from cancellation of the restricted stock in April 2026 and April 2025, respectively.

Please refer to Note 6(22) for information on the employees and directors’ compensation.

  • Non-controlling interests:
For the six-month periods ended June 30,
2026 2025
Balance as of January 1 87,175 $256,613
Attributable to non-controlling interests:
Net income (loss) (90,637) (88,050)
Other comprehensive income (loss) 65 (203)
Share-based payment transactions 682 998
Changes in subsidiaries’ ownership (19,952) (1,262)
Others 26,718 5,911
Ending balance 4,051 $174,007

All values are in US Dollars.

  • Share-Based Payment

  • Restricted stock plan for employees

The equity-settled share-based payment of restricted stock plans for employees in each year are as follows:

2024 Plan 2022 Plan 2020 Plan
1st tranche 2nd tranche 1st tranche 2nd tranche 1st tranche 2nd tranche
Resolution date of UMC’s shareholders meeting May 30, 2024 May 27, 2022 June 10, 2020
Maximum shares to be issued<br><br>(in thousands) 66,000 50,000 233,200
Eligible employees Qualified employees of the Company Qualified employeesof the Company Qualified employeesof UMC
Issuance of shares (in thousands) 32,956 32,878 23,060 26,728 200,030 1,268
Issuance date December 5,2024 December 5,2025 December 5,2022 December 5,2023 September 1,2020 June 9,<br><br>2021
Weighted-average fair value on the grant date<br><br>(NT$/ per share) 39.27 41.70 44.40 48.90 21.80 $53.00

The aforementioned restricted stock plans for employees are issued gratuitously and have a duration of four years. Beginning from the end of two years since the date of grant, those employees who fulfill both service period and performance conditions set by UMC are gradually eligible to the vested restricted stocks at certain percentage and time frame. For those employees who fail to fulfill the vesting conditions, UMC will recall and cancel their stocks without consideration. Before any employee who has been granted restricted stock award shares fulfills the vesting conditions, the rights of the restricted stocks to attendance, proposal, statement, voting and election at the shareholders’ meeting shall be exercised by an entrusted institution according to a custodial agreement. Other rights of restricted stocks including but not limited to, the right to distribution of cash dividends, stock dividends, legal reserves and capital reserves, and the preemptive right for new shares of capital increase by cash, shall be the same as those of the outstanding common shares of UMC, but are restricted from selling, pledging, setting guarantee, transferring, granting, or disposing of the restricted stocks in any other ways. Related information can be obtained from the “Market Observation Post System” on the website of the TWSE.

The 2024 restricted stock plan for employees includes market conditions. The compensation cost for these market conditions was measured at fair value initially by using Monte Carlo Simulation on the grant date. The assumptions used are as follows:

2024 Plan
1st tranche 2nd tranche
Share price of measurement date (NT$/ per share) 44.60 $47.20
Expected volatility 23.76% - 34.32% 25.11% - 28.65%
Expected life 2 - 4 years 2 - 4 years
Risk-free interest rate 1.40% - 1.46% 1.14% - 1.23%

For the aforementioned plans, the unvested restricted stocks issued on the grant date for employees are recognized in unearned employee compensation as a transitional contra equity account and such account shall be amortized as compensation expense over the vesting period. The restricted stock plan, which was implemented in 2020, expired in June 2025. For the three-month and six-month periods ended June 30, 2026 and 2025, the compensation costs of NT$239 million, NT$215 million, NT$472 million and NT$422 million, respectively, were recognized in expenses by the Company.

  • Stock appreciation right plan for employees

In June 2021, the Company’s subsidiaries executed a compensation plan to grant 1 million units of cash-settled stock appreciation right to qualified employees of the Company’s subsidiaries without consideration. One unit of stock appreciation right to employees represents a right to the intrinsic value of one common share of UMC. The life of the plan is four years. Beginning from the end of two years since the date of grant, those employees who fulfill both service period and performance conditions set by the Company’s subsidiaries are gradually eligible to the vested stock appreciation right at certain percentage and time frame. For those employees who fail to fulfill the vesting conditions, the Company’s subsidiaries will withdraw their rights without consideration. During the vesting period, the holders of the stock appreciation right are not entitled the same rights as those of common stock holders of UMC. The compensation plan, which was implemented in June 2021, expired in June 2025.

For the three-month and six-month periods ended June 30, 2025, the compensation costs of NT$1 million and NT$1 million, respectively, were recognized in expenses by the Company’s subsidiaries. The liabilities for stock appreciation right recognized which was classified under other payables amounted to NT$3 million as of June 30, 2025. The intrinsic value for the liabilities of vested rights was NT$3 million.

  • Operating Revenues

  • Disaggregation of revenue

  • By product

For the three-month periods ended June 30,
2026 2025
Wafer 66,439,968 $56,493,955
Others 2,292,694 2,263,702
Total 68,732,662 $58,757,657

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Wafer 124,657,678 $112,088,420
Others 5,112,886 4,528,194
Total 129,770,564 $116,616,614

All values are in US Dollars.

  • By geography
For the three-month periods ended June 30,
2026 2025
Taiwan 25,470,088 $24,338,465
China (includes Hong Kong) 12,344,933 8,754,522
Japan 2,491,656 2,888,059
Korea 7,452,218 6,569,810
USA 15,267,587 11,739,348
Europe 5,648,849 4,465,787
Others 57,331 1,666
Total 68,732,662 $58,757,657

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Taiwan 49,577,798 $48,675,409
China (includes Hong Kong) 23,178,883 17,274,489
Japan 5,342,969 5,517,859
Korea 12,284,340 11,911,857
USA 28,251,912 24,594,330
Europe 11,061,530 8,638,329
Others 73,132 4,341
Total 129,770,564 $116,616,614

All values are in US Dollars.

The geographic breakdown of the Company's operating revenues is based on the location where the Company's customers are headquartered.

  • By the timing of revenue recognition
For the three-month periods ended June 30,
2026 2025
At a point in time 67,723,572 $58,186,417
Over time 1,009,090 571,240
Total 68,732,662 $58,757,657

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
At a point in time 127,713,204 $115,544,719
Over time 2,057,360 1,071,895
Total 129,770,564 $116,616,614

All values are in US Dollars.

  • Contract balances

  • Contract assets, current

As of
June 30,2026 December 31,2025 June 30,2025 December 31,<br><br>2024
Sales of goods and services 953,434 1,107,419 744,799 $1,043,680
Less: Loss allowance (408,834) (402,021) (373,977) (417,967)
Net 544,600 705,398 370,822 $625,713

All values are in US Dollars.

The loss allowance was assessed by the Company primarily at an amount equal to lifetime expected credit losses. The loss allowance was mainly resulted from the suspension of the joint technology development agreement due to litigation.

  • Contract liabilities
As of
June 30,2026 December 31,2025 June 30,2025 December 31,<br><br>2024
Sales of goods and services 6,213,892 4,368,164 3,007,653 $2,660,181
Current 4,446,566 2,580,789 2,551,289 $2,200,561
Non-current 1,767,326 1,787,375 456,364 459,620
Total 6,213,892 4,368,164 3,007,653 $2,660,181

All values are in US Dollars.

The movement of contract liabilities is mainly caused by the timing difference of the satisfaction of a performance of obligation and the consideration received from customers.

The Company recognized NT$1,873 million and NT$1,577 million, respectively, in revenues from the contract liabilities balance at the beginning of the period as performance obligations were satisfied for the six-month periods ended June 30, 2026 and 2025.

  • The Company’s transaction price allocated to unsatisfied performance obligations amounted to NT$327 million and NT$381 million as of June 30, 2026 and 2025, respectively. The Company will recognize revenue as the Company satisfies its performance obligations over time that aligns with progress toward completion of a contract in the future. The estimate of the transaction price does not include any estimated amounts of variable consideration that are constrained.

  • Asset recognized from costs to fulfill a contract with customer

As of June 30, 2026, December 31, 2025 and June 30, 2025, the Company recognized costs to fulfill engineering service contracts eligible for capitalization as other current assets and other noncurrent assets-others which amounted to NT$880 million, NT$1,186 million and NT$862 million, respectively. Subsequently, the Company will expense from costs to fulfill a contract to operating costs when the related obligations are satisfied.

  • Operating Costs and Expenses

The Company’s employee benefit, depreciation and amortization expenses are summarized as follows:

For the three-month periods ended June 30,
2026 2025
Operating costs Operating expenses Total Operating costs Operating expenses Total
Employee benefit expenses
Salaries 7,089,109 3,636,490 10,725,599 6,086,807 2,567,773 $8,654,580
Labor and health insurance 324,593 135,075 459,668 312,190 118,240 430,430
Pension 444,536 142,446 586,982 381,147 124,762 505,909
Other employee benefit expenses 93,550 43,257 136,807 91,103 42,630 133,733
Depreciation 14,633,526 873,037 15,506,563 13,068,366 700,727 13,769,093
Amortization 309,506 390,203 699,709 325,490 379,897 705,387

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Operating costs Operating expenses Total Operating costs Operating expenses Total
Employee benefit expenses
Salaries 13,554,441 6,643,090 20,197,531 11,925,353 5,031,688 $16,957,041
Labor and health insurance 655,237 275,628 930,865 643,679 243,256 886,935
Pension 866,997 279,445 1,146,442 768,675 251,657 1,020,332
Other employee benefit expenses 183,754 107,534 291,288 165,370 70,764 236,134
Depreciation 29,019,812 1,731,017 30,750,829 25,807,714 1,355,487 27,163,201
Amortization 620,566 790,919 1,411,485 641,469 765,199 1,406,668

All values are in US Dollars.

According to UMC’s Articles of Incorporation, the employees and directors’ compensation shall be distributed in the following order:

UMC shall allocate no less than 5% of profit as employees’ compensation and no more than 0.2% of profit as directors’ compensation for each profitable fiscal year after offsetting any cumulative losses; no less than 30% of the aforementioned profit as employees’ compensation should be allocated to entry-level employees. The aforementioned employees’ compensation will be distributed in shares or cash. The employees of UMC’s subsidiaries who fulfill specific requirements stipulated by the Board of Directors may be granted such compensation. Directors may only receive compensation in cash. UMC may, by a resolution adopted by a majority vote at a meeting of the Board of Directors attended by two-thirds of the total number of directors, distribute the aforementioned employees and directors’ compensation and report to the shareholders’ meeting for such distribution.

The Company recognized the employees and directors’ compensation in the profit or loss with corresponding other payables during the periods when earned for the six-month periods ended June 30, 2026 and 2025. The Board of Directors estimates the amount by taking into consideration the Articles of Incorporation, government regulations and industry averages. If the Board of Directors resolves to distribute employee compensation through stock, the number of stock distributed is calculated based on total employee compensation divided by the closing price of the day before the Board of Directors’ meeting. If the Board of Directors subsequently modifies the estimates significantly, the Company will recognize the change as an adjustment in the profit or loss in the subsequent period.

The distributions of employees and directors’ compensation for 2025 and 2024 were reported to the shareholders’ meeting on May 27, 2026 and May 28, 2025, respectively. The details of distribution were as follows:

2025 2024
Employees’ compensation – Cash 3,438,287 $4,509,603
Directors’ compensation 45,000 45,000

All values are in US Dollars.

The aforementioned 2025 and 2024 employees and directors’ compensation reported during the shareholders’ meeting were consistent with the resolutions of the Board of Directors’ meeting held on February 25, 2026 and February 26, 2025.

Information relevant to the aforementioned employees and directors’ compensation can be obtained from the “Market Observation Post System” on the website of the TWSE.

  • Net Other Operating Income and Expenses
For the three-month periods ended June 30,
2026 2025
Government grants 565,746 $406,195
Rental income from property, plant and equipment 45,315 47,519
Gain on disposal of property, plant and equipment 25,937 4,702
Others (104,284) (49,533)
Total 532,714 $408,883

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Government grants 1,044,448 $860,736
Rental income from property, plant and equipment 91,812 94,611
Gain on disposal of property, plant and equipment 36,708 24,331
Others (83,693) (108,575)
Total 1,089,275 $871,103

All values are in US Dollars.

  • Non-Operating Income and Expenses

  • Other gains and losses

For the three-month periods ended June 30,
2026 2025
Gain (loss) on valuation of financial assets and liabilities at fair value through profit or loss 6,067,021 $(519,759)
Others (12,662) (1,986)
Total 6,054,359 $(521,745)

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Gain (loss) on valuation of financial assets and liabilities at fair value through profit or loss 8,193,073 $(1,084,467)
Others (24,452) (2,000)
Total 8,168,621 $(1,086,467)

All values are in US Dollars.

  • Finance costs
For the three-month periods ended June 30,
2026 2025
Interest expenses
Bonds payable 182,364 $111,514
Bank loans 93,430 159,458
Lease liabilities 45,321 48,488
Others 5,376 4,713
Financial expenses 35,670 36,182
Total 362,161 $360,355

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Interest expenses
Bonds payable 385,797 $222,036
Bank loans 190,971 379,652
Lease liabilities 93,065 99,119
Others 10,728 9,521
Financial expenses 45,961 49,000
Total 726,522 $759,328

All values are in US Dollars.

  • Components of Other Comprehensive Income (Loss)
For the three-month period ended June 30, 2026
Arising during the period Reclassification adjustments during the period Other comprehensive income (loss),before tax Income tax effect Other comprehensive income (loss),<br><br>net of tax
Items that will not be reclassified subsequently to profit or loss:
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income 13,802,024 - 13,802,024 (458,282) $13,343,742
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss 17,290,058 - 17,290,058 - 17,290,058
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of foreign operations (175,249) - (175,249) (1,837) (177,086)
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss 10,342 (504) 9,838 396 10,234
Total other comprehensive income (loss) 30,927,175 (504) 30,926,671 (459,723) $30,466,948

All values are in US Dollars.

For the three-month period ended June 30, 2025
Arising during the period Reclassification adjustments during the period Other comprehensive income (loss),before tax Income tax effect Other comprehensive income (loss),<br><br>net of tax
Items that will not be reclassified subsequently to profit or loss:
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income (717,535) - (717,535) 58,734 $(658,801)
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss (19,595) - (19,595) - (19,595)

All values are in US Dollars.

For the three-month period ended June 30, 2025
Arising during the period Reclassification adjustments during the period Other comprehensive income (loss),before tax Income tax effect Other comprehensive income (loss),<br><br>net of tax
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of foreign operations (26,236,576) - (26,236,576) 598,786 $(25,637,790)
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss (776,974) - (776,974) 18,239 (758,735)
Total other comprehensive income (loss) (27,750,680) - (27,750,680) 675,759 $(27,074,921)

All values are in US Dollars.

For the six-month period ended June 30, 2026
Arising during the period Reclassification adjustments during the period Other comprehensive income (loss),before tax Income tax effect Other comprehensive income (loss),<br><br>net of tax
Items that will not be reclassified subsequently to profit or loss:
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income 15,493,369 - 15,493,369 (597,021) $14,896,348
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss 20,893,367 - 20,893,367 - 20,893,367
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of foreign operations 5,071,396 - 5,071,396 (322,062) 4,749,334
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss 138,695 (3,496) 135,199 (2,260) 132,939
Total other comprehensive income (loss) 41,596,827 (3,496) 41,593,331 (921,343) $40,671,988

All values are in US Dollars.

For the six-month period ended June 30, 2025
Arising during the period Reclassification adjustments during the period Other comprehensive income (loss),before tax Income tax effect Other comprehensive income (loss),<br><br>net of tax
Items that will not be reclassified subsequently to profit or loss:
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income (134,140) - (134,140) 56,281 $(77,859)
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss (577,819) - (577,819) - (577,819)
Items that may be reclassified subsequently to profit or loss:
Exchange differences on translation of foreign operations (21,539,923) - (21,539,923) 266,586 (21,273,337)
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss (673,246) 8 (673,238) 16,445 (656,793)
Total other comprehensive income (loss) (22,925,128) 8 (22,925,120) 339,312 $(22,585,808)

All values are in US Dollars.

  • Income Tax

  • The major components of income tax for the three-month and six-month periods ended June 30, 2026 and 2025 were as follows:

  • Income tax expense (benefit) recorded in profit or loss

For the three-month periods ended June 30,
2026 2025
Current income tax expense (benefit):
Current income tax charge 2,411,751 $1,223,016
Adjustments in respect of current income tax of prior periods (163,627) 51,002
Deferred income tax expense (benefit):
Deferred income tax related to origination and reversal of temporary differences 343,186 19,056
Deferred income tax related to recognition and derecognition of tax losses and unused tax credits 369,897 50,079
Deferred income tax related to changes in tax rates - (15,832)
Adjustment of prior year’s deferred income tax 981 (21,399)
Deferred income tax arising from write-down or reversal of write-down of deferred tax assets 118 74
Income tax expense recorded in profit or loss 2,962,306 $1,305,996

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Current income tax expense (benefit):
Current income tax charge 4,326,746 $2,597,330
Adjustments in respect of current income tax of prior periods (161,728) 58,724
Deferred income tax expense (benefit):
Deferred income tax related to origination and reversal of temporary differences 580,100 252,095
Deferred income tax related to recognition and derecognition of tax losses and unused tax credits 708,752 53,589
Deferred income tax related to changes in tax rates (1,946,754) (15,832)
Adjustment of prior year’s deferred income tax (4,073) (22,080)
Deferred income tax arising from write-down or reversal of write-down of deferred tax assets (13,891) (14,498)
Income tax expense recorded in profit or loss 3,489,152 $2,909,328

All values are in US Dollars.

  • Deferred income tax related to components of other comprehensive income (loss)

  • Items that will not be reclassified subsequently to profit or loss:

For the three-month periods ended June 30,
2026 2025
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income (458,282) $58,734

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income (597,021) $56,281

All values are in US Dollars.

  • Items that may be reclassified subsequently to profit or loss:
For the three-month periods ended June 30,
2026 2025
Exchange differences on translation of foreign operations (1,837) $598,786
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss 396 18,239
Income tax related to items that may be reclassified subsequently to profit or loss (1,441) $617,025

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Exchange differences on translation of foreign operations (322,062) $266,586
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss (2,260) 16,445
Income tax related to items that may be reclassified subsequently to profit or loss (324,322) $283,031

All values are in US Dollars.

  • The Company is subject to taxation in Taiwan and other foreign jurisdictions. As of June 30, 2026, income tax returns of UMC and its subsidiaries in Taiwan have been examined by the tax authorities through 2023, while in other foreign jurisdictions, relevant tax authorities have completed the examination through 2015.

  • UMC’s branch in Singapore obtained tax incentives granted by the Singapore government in 2025. The incentive period will end in July 2035.

  • Pillar Two legislation has been enacted or substantively enacted in certain jurisdictions and was gradually coming into effect or implemented. There was no material impact on current income tax expense of the Company for the six-month periods ended June 30, 2026 and 2025.

  • The Ministry of Finance of the Republic of China announced that the renewed “Agreement between the Taipei Representative Office in Singapore and the Singapore Trade Office in Taipei for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (the “Renewed Agreement”) entered into force on February 13, 2026 and will become effective on January 1, 2027. Pursuant to the transitional provisions of the Renewed Agreement, the tax-sparing clause provided as a preferential mechanism under the original agreement will cease to apply after three taxable years from the effective date of the Renewed Agreement. Consequently, the phase-out of such preferential tax treatments is expected to increase the Company’s effective income tax rate in future periods. Upon the substantive enactment of the Renewed Agreement in the current period, the Company recognized an increase in deferred tax assets of NT$1,947 million, reflecting higher tax credits expected to be available in future periods as compared to those prior to the enactment of the Renewed Agreement.

  • Earnings Per Share

  • Earnings per share-basic

For the three-month periods ended June 30,
2026 2025
Net income attributable to the parent company 42,259,962 $8,902,530
Weighted-average number of ordinary shares for basic earnings per share (thousand shares) 12,475,080 12,484,877
Earnings per share-basic (NTD) 3.39 $0.71

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Net income attributable to the parent company 58,431,436 $16,679,271
Weighted-average number of ordinary shares for basic earnings per share (thousand shares) 12,483,099 12,484,830
Earnings per share-basic (NTD) 4.68 $1.34

All values are in US Dollars.

b. Earnings per share-diluted

For the three-month periods ended June 30,
2026 2025
Net income attributable to the parent company 42,259,962 $8,902,530
Weighted-average number of ordinary shares for basic earnings per share (thousand shares) 12,475,080 12,484,877
Effect of dilution
Restricted stocks for employees 54,728 27,252
Employees’ compensation 11,845 21,953
Weighted-average number of ordinary shares after dilution (thousand shares) 12,541,653 12,534,082
Earnings per share-diluted (NTD) 3.37 $0.71

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Net income attributable to the parent company 58,431,436 $16,679,271
Weighted-average number of ordinary shares for basic earnings per share (thousand shares) 12,483,099 12,484,830
Effect of dilution
Restricted stocks for employees 50,834 27,732
Employees’ compensation 27,323 54,175
Weighted-average number of ordinary shares after dilution (thousand shares) 12,561,256 12,566,737
Earnings per share-diluted (NTD) 4.65 $1.33

All values are in US Dollars.

  • Reconciliation of Liabilities Arising from Financing Activities

For the six-month period ended June 30, 2026:

Non-cash changes
Items As of January 1, 2026 Cash Flows Foreign exchange Others(Note A) As of June 30, 2026
Short-term loans 8,408,772 (5,602,160) 371 - $2,806,983
Bonds payable<br><br>(current portion included) 50,228,305 (5,505,410) - (5,082,575)(Note B) 39,640,320
Long-term loans (current portion included) 14,331,790 668,591 84,881 - 15,085,262
Lease liabilities 6,000,846 (420,478) 42,394 294,554(Note C) 5,917,316
Guarantee deposits (current portion included) 40,867,857 (510,148) 316,543 - 40,674,252<br><br>(Note D)

All values are in US Dollars.

For the six-month period ended June 30, 2025:

Non-cash changes
Items As of January 1, 2025 Cash Flows Foreign exchange Others(Note A) As of June 30, 2025
Short-term loans 8,515,000 (1,991,000) - - $6,524,000
Bonds payable<br><br>(current portion included) 30,051,568 5,200,000 - 91,913 35,343,481
Long-term loans (current portion included) 36,476,909 (14,793,750) (648,154) - 21,035,005
Lease liabilities 6,419,016 (410,117) (216,330) 199,061(Note C) 5,991,630
Guarantee deposits (current portion included) 42,874,494 (637,986) (2,865,198) - 39,371,310<br><br>(Note D)

All values are in US Dollars.

  • Other non-cash changes mainly consisted of discount amortization measured by the effective interest method.

  • Mainly due to the exercise of the exchange rights by bondholders of the outstanding exchangeable bonds. Please refer to Note 6(13) for the terms of exchange.

  • Mainly due to the addition to lease properties.

  • Guarantee deposits mainly consisted of deposits of capacity reservation.

  • RELATED PARTY TRANSACTIONS

In addition to those disclosed in other notes, the following is a summary of transactions between the Company and related parties during the financial reporting periods:

  • Name and Relationship of Related Parties
Name of related parties Relationship with the Company
FARADAY TECHNOLOGY CORP. and its Subsidiaries Associate
UNIMICRON TECHNOLOGY CORP. and its Subsidiaries Associate
SILICON INTEGRATED SYSTEMS CORP. and its Subsidiaries Associate
YANN YUAN INVESTMENT CO., LTD. Associate
HSUN CHIEH INVESTMENT CO., LTD. Associate
TRANSLINK CAPITAL PARTNERS I, L.P. Associate (Note A)
PURIUMFIL INC. Associate (Note B)
PHOTRONICS DNP MASK CORPORATION Other related party (Note C)
  • The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees. The investee was dissolved in April 2025.

  • In August 2025, the Board of Directors of the Company’s subsidiary, TERA ENERGY, resolved to merge with PURIUMFIL INC., with TERA ENERGY as the surviving company. The effective date of merger is October 3, 2025.

  • Beginning from April 2026, the company is no longer considered a related party to the Company.

  • Significant Related Party Transactions

  • Operating transactions

Operating revenues

For the three-month periods ended June 30,
2026 2025
Associates 2,138,593 $1,224,314

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Associates 3,772,232 $1,898,469

All values are in US Dollars.

Accounts receivable, net

As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Associates
FARADAY TECHNOLOGY CORP. and its Subsidiaries
FARADAY TECHNOLOGY CORP. 670,556 336,736 $438,502
ARTERY TECHNOLOGY CORPORATION, LTD. 208,672 76,840 135,349
ARTERY TECHOLOGY COMPANY 185,696 - 134
Others - 15,943 -
Other associates 202,559 72,630 65,670
Total 1,267,483 502,149 $639,655

All values are in US Dollars.

The sales price to the above related parties was determined through mutual agreement in reference to market conditions. The collection periods for domestic sales to related parties were month-end 30 - 60 days, while the collection periods for overseas sales were month-end 30 - 60 days or net 30 - 60 days.

  • Significant asset transactions

Acquisition of investments accounted for under the equity method

For the three-month periods ended June 30, 2026 and 2025: None.

Transaction<br><br>underlying Trading Volume<br><br>(In thousands<br><br>of shares) For the six-month period ended June 30, 2026
Purchase price
Associates Stock of UNIMICRON 5,546 $643,299

Please refer to Note 6(7) for the relevant information.

For the six-month period ended June 30, 2025: None.

Acquisition of intangible assets

Purchase price
For the three-month periods ended June 30,
2026 2025
FARADAY TECHNOLOGY CORP. 195,961 $90,863

All values are in US Dollars.

Purchase price
For the six-month periods ended June 30,
2026 2025
FARADAY TECHNOLOGY CORP. 225,842 $107,697

All values are in US Dollars.

  • Others

Mask expenditure

For the three-month periods ended June 30,
2026 2025
Other related party - $521,174

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Other related party 590,802 $1,212,572

All values are in US Dollars.

Other payables of mask expenditure

As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Other related party - 780,692 $602,848

All values are in US Dollars.

Cash dividends from investments accounted for under the equity method

Cash dividends from associates for the six-month periods ended June 30, 2026 and 2025 were NT$263 million and NT$248 million, respectively.

As of June 30, 2026, December 31, 2025 and June 30, 2025, cash dividends of NT$65 million, NT$619 million and NT$108 million, respectively, have not yet been received and were accounted for as other receivables.

  • Key management personnel compensation
For the three-month periods ended June 30,
2026 2025
Short-term employee benefits 168,856 $106,680
Post-employment benefits 644 578
Share-based payment 84,104 81,534
Others 94 87
Total 253,698 $188,879

All values are in US Dollars.

For the six-month periods ended June 30,
2026 2025
Short-term employee benefits 726,345 $546,079
Post-employment benefits 10,761 1,202
Share-based payment 167,268 163,081
Others 186 178
Total 904,560 $710,540

All values are in US Dollars.

  • ASSETS PLEDGED AS COLLATERAL

The following table lists assets of the Company pledged as collateral:

Carrying Amount
As of
Items June 30,2026 December 31,2025 June 30,2025 Party to which asset(s)<br><br>was pledged Purpose of pledge
Refundable Deposits<br><br>(Time deposit) 1,016,774 1,013,289 1,011,903 Customs Customs duty guarantee
Refundable Deposits<br><br>(Time deposit) 248,061 248,061 237,051 Science Park Bureau Collateral for land lease
Refundable Deposits<br><br>(Time deposit) 18,647 18,647 18,647 Science Park Bureau Collateral for dormitory lease
Refundable Deposits<br><br>(Time deposit) 25,589 25,589 64,950 National Property Administration, Ministry of Finance Guarantee for the application of national non-public use land for development
Refundable Deposits<br><br>(Time deposit) 4,516 - - Bureau of Land Administration, Tainan City Government Guarantee for the application of national non-public use land for development
Refundable Deposits<br><br>(Time deposit) 39,533 39,533 46,533 Liquefied Natural Gas Business Division, CPC Corporation, Taiwan Energy resources guarantee
Refundable Deposits<br><br>(Time deposit) 222,530 219,450 204,610 CTBC Bank Singapore Branch Collateral for letter of credit
Buildings 65,452 69,303 3,882,123 Yuanta Commercial Bank, Taiwan Cooperative Bank and Secured Syndicated Loans from China Development Bank and 6 others Collateral for long-term loans
Machinery and equipment 386,752 501,090 2,803,080 Taiwan Cooperative Bank, Mega International Commercial Bank, First Commercial Bank, Shanghai Commercial Bank, CTBC Bank, KGI Bank and Secured Syndicated Loans from China Development Bank and 6 others Collateral for long-term loans
Right-of-use assets - - 242,629 Secured Syndicated Loans from China Development Bank and 6 others Collateral for long-term loans
Total 2,027,854 2,134,962 8,511,526

All values are in US Dollars.

  • SIGNIFICANT CONTINGENCIES AND UNRECOGNIZED CONTRACT COMMITMENTS

  • As of June 30, 2026, amounts available under unused letters of credit were NT$0.2 billion.

  • As of June 30, 2026, the Company entrusted financial institutions to open performance guarantee, mainly related to the contract liabilities, customs tax and electricity supply guarantee, amounting to NT$1.4 billion.

  • The Company entered into several patent license agreements and development contracts of intellectual property for a total contract amount of approximately NT$4.4 billion. As of June 30, 2026, the portion of royalties and development fees not yet recognized was NT$1.4 billion.

  • The Company entered into several construction contracts for the expansion of its operations. As of June 30, 2026, these construction contracts amounted to approximately NT$18.2 billion and the portion of the contracts not yet recognized was approximately NT$12 billion.

  • The Company entered into several wafer fabrication contracts with its customers. According to the contracts, the Company shall provide agreed production capacity with the customers.

  • The Company has entered into long-term contracts with multiple suppliers for the purchase of renewable energy. The relative duration, anticipated quantity and pricing of the energy purchase are specified in the contracts.

  • SIGNIFICANT DISASTER LOSS

None.

  • SIGNIFICANT SUBSEQUENT EVENTS

None.

  • OTHERS

  • Categories of financial instruments

As of
Financial Assets June 30,2026 December 31,2025 June 30,<br><br>2025
Financial assets at fair value through profit or loss 27,672,121 18,153,916 $17,318,943
Financial assets at fair value through other comprehensive income 23,249,916 13,774,749 16,914,528
Financial assets measured at amortized cost
Cash and cash equivalents (cash on hand excluded) 124,699,752 110,653,397 111,987,253
Receivables 40,355,190 33,731,393 33,936,793
Refundable deposits 1,683,944 1,643,661 1,660,450
Other financial assets 22,135,867 12,506,177 4,698,543
Total 239,796,790 190,463,293 $186,516,510
Financial Liabilities
Financial liabilities at fair value through profit or loss 12,801 57,163 $1,082,329
Financial liabilities measured at amortized cost
Short-term loans 2,806,983 8,408,772 6,524,000
Payables 75,447,957 45,297,553 75,691,792
Bonds payable (current portion included) 39,640,320 50,228,305 35,343,481
Long-term loans (current portion included) 15,085,262 14,331,790 21,035,005
Lease liabilities 5,917,316 6,000,846 5,991,630
Guarantee deposits (current portion included) 40,674,252 40,867,857 39,371,310
Total 179,584,891 165,192,286 $185,039,547

All values are in US Dollars.

  • Financial risk management objectives and policies

The Company’s risk management objectives are to manage the market risk, credit risk and liquidity risk related to its operating activities. The Company identifies, measures and manages the aforementioned risks based on policy and risk preference.

The Company has established appropriate policies, procedures and internal controls for financial risk management. Before entering into significant financial activities, approval process by the Board of Directors and Audit Committee must be carried out based on related protocols and internal control procedures. The Company complies with its financial risk management policies at all times.

  • Market risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risks comprise currency risk, interest rate risk and other price risk (such as equity price risk).

Foreign currency risk

The Company’s exposure to the risk of changes in foreign exchange rates relates primarily to the Company’s operating activities (when revenue or expense is denominated in a different currency from the Company’s functional currency) and the Company’s net investments in foreign subsidiaries.

The Company applies natural hedges on the foreign currency risk arising from purchases or sales, and utilizes spot or forward exchange contracts to manage foreign currency risk and the net effect of the risks related to monetary financial assets and liabilities is minor. The notional amounts of the foreign currency contracts are the same as the amount of the hedged items. In principle, the Company does not carry out any forward exchange contracts for uncertain commitments. Furthermore, as net investments in foreign subsidiaries are for strategic purposes, they are not hedged by the Company.

The foreign currency sensitivity analysis of the possible change in foreign exchange rates on the Company’s profit is performed on significant monetary items denominated in foreign currencies as of the end of the reporting period. When NTD strengthens/weakens against USD by 10%, the profit for the six-month periods ended June 30, 2026 and 2025 decreases/increases by NT$1,730 million and NT$427 million, respectively. When RMB strengthens/weakens against USD by 10%, the profit for the six-month periods ended June 30, 2026 and 2025 decreases/increases by NT$211 million and NT$608 million, respectively. When JPY strengthens/weakens against USD by 10%, the profit for the six-month periods ended June 30, 2026 and 2025 decreases/increases by NT$112 million and NT$162 million, respectively.

Interest rate risk

The Company is exposed to interest rate risk arising from borrowing at floating interest rates. All of the Company’s bonds have fixed interest rates and are measured at amortized cost. As such, changes in interest rates would not affect the future cash flows. On the other hand, as the interest rates of the Company’s short-term and long-term bank loans are floating, changes in interest rates would affect the future cash flows but not the fair value. Please refer to Note 6(11), (13) and (14) for the range of interest rates of the Company’s bonds and bank loans.

At the reporting dates, a change of 10 basis points of interest rate in a reporting period could cause the profit for the six-month periods ended June 30, 2026 and 2025 to decrease/increase by NT$9 million and NT$14 million, respectively.

Equity price risk

The Company’s listed and unlisted equity securities, investments in convertible bonds and exchange right of the exchangeable bonds issued are susceptible to market price risk arising from uncertainties about future performance of equity markets. The Company’s equity investments are classified as financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income, the investments in convertible bonds which contain the right of conversion to equity instruments are classified as financial assets at fair value through profit or loss, and the exchange right of the exchangeable bonds issued is classified as financial liabilities at fair value through profit or loss as it does not satisfy the definition of an equity component. Please refer to Note 6(2), (3) and (12) for the relevant information.

The sensitivity analysis for the equity instruments is based on the change in fair value as of the reporting date. A change of 5% in the price of the aforementioned financial assets at fair value through profit or loss of listed companies could increase/decrease the Company’s profit for the six-month periods ended June 30, 2026 and 2025 by NT$583 million and NT$237 million, respectively. A change of 5% in the price of the aforementioned financial assets at fair value through other comprehensive income of listed companies could increase/decrease the Company’s other comprehensive income (loss) for the six-month periods ended June 30, 2026 and 2025 by NT$814 million and NT$688 million, respectively.

Please refer to Note 12(7) for sensitivity analysis information of other equity instruments or derivatives that are linked to such equity instruments whose fair value measurement is categorized under Level 3.

  • Credit risk management

The Company only trades with approved and creditworthy third parties. Where the Company trades with third parties which have less credit, it will request collateral from them. It is the Company’s policy that all customers who wish to trade on credit terms are subject to credit verification procedures. In addition, notes and accounts receivable balances are monitored on an ongoing basis to decrease the Company’s exposure to credit risk.

The Company mitigates the credit risks from financial institutions by limiting its counter parties to only reputable domestic or international financial institutions with good credit standing and spreading its holdings among various financial institutions. The Company’s exposure to credit risk arising from the default of counter-parties is limited to the carrying amount of these instruments.

As of June 30, 2026, December 31, 2025 and June 30, 2025, accounts receivable from the top ten customers represent 57%, 61% and 63% of the total accounts receivable of the Company, respectively. The credit concentration risk of other accounts receivable is insignificant.

  • Liquidity risk management

The Company’s objectives are to maintain a balance between continuity of funding and flexibility through the use of cash and cash equivalents, bank loans, bonds and lease.

The table below summarizes the maturity profile of the Company’s financial liabilities based on the contractual undiscounted payments and contractual maturity:

As of June 30, 2026
Less than1 year 2 to 3years 4 to 5years > 5 years Total
Non-derivative financial liabilities
Short-term loans 2,842,109 - - - $2,842,109
Payables 75,107,403 - - - 75,107,403
Bonds payable 6,451,322 25,085,578 9,984,261 - 41,521,161
Long-term loans 3,891,182 9,440,611 2,560,287 1,304 15,893,384
Lease liabilities 817,570 1,533,671 1,381,672 3,799,388 7,532,301
Guarantee deposits 629,206 19,081,785 18,178,491 2,784,770 40,674,252
Total 89,738,792 55,141,645 32,104,711 6,585,462 $183,570,610

All values are in US Dollars.

As of June 30, 2026
Less than1 year 2 to 3years 4 to 5years > 5 years Total
Derivative financial liabilities
Forward exchange contracts
Gross settlement -inflow 95,784 - - - $95,784
Gross settlement -outflow (95,946) - - - (95,946)
Net settlement -outflow (12,639) - - - (12,639)
Total (12,801) - - - $(12,801)

All values are in US Dollars.

As of December 31, 2025
Less than1 year 2 to 3years 4 to 5years > 5 years Total
Non-derivative financial liabilities
Short-term loans 8,589,773 - - - $8,589,773
Payables 45,055,193 - - - 45,055,193
Bonds payable 17,033,209 25,278,203 7,958,238 2,104,403 52,374,053
Long-term loans 3,319,372 8,227,746 3,612,205 24,510 15,183,833
Lease liabilities 805,290 1,470,303 1,434,794 3,970,634 7,681,021
Guarantee deposits 1,061,929 19,143,652 13,847,566 6,814,710 40,867,857
Total 75,864,766 54,119,904 26,852,803 12,914,257 $169,751,730
Derivative financial liabilities
Forward exchange contracts
Net settlement -outflow (2,512) - - - $(2,512)

All values are in US Dollars.

As of June 30, 2025
Less than1 year 2 to 3years 4 to 5years > 5 years Total
Non-derivative financial liabilities
Short-term loans 6,649,869 - - - $6,649,869
Payables 75,503,162 - - - 75,503,162
Bonds payable 6,006,221 13,352,158 15,465,681 2,111,543 36,935,603
Long-term loans 4,143,277 8,931,923 8,080,190 1,382,013 22,537,403
Lease liabilities 788,213 1,423,813 1,379,884 4,055,685 7,647,595
Guarantee deposits 232,665 4,133,374 29,487,266 5,518,005 39,371,310
Total 93,323,407 27,841,268 54,413,021 13,067,246 $188,644,942

All values are in US Dollars.

  • Foreign currency risk management

The Company entered into forward exchange contracts for hedging the exchange rate risk arising from the net monetary assets or liabilities denominated in foreign currency. The details of forward exchange contracts entered into by the Company are summarized as follows:

As of June 30, 2026

Type Notional Amount Contract Period
Forward exchange contracts Sell 97 million June 5, 2026 – July 29, 2026

All values are in US Dollars.

As of December 31, 2025

Type Notional Amount Contract Period
Forward exchange contracts Sell 22 million December 8, 2025 – January 23, 2026

All values are in US Dollars.

As of June 30, 2025

Type Notional Amount Contract Period
Forward exchange contracts Sell 8 million June 18, 2025 – July 9, 2025

All values are in US Dollars.

  • Fair value of financial instruments

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either in the principal market for the asset or liability, or in the absence of a principal market, in the most advantageous market for the asset or liability.

The principal or the most advantageous market must be accessible by the Company.

The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest.

A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.

All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:

Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities,

Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable,

Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.

For assets and liabilities that are recognized in the financial statements on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.

  • Assets and liabilities measured and recorded at fair value on a recurring basis:
As of June 30, 2026
Level 1 Level 2 Level 3 Total
Financial assets:
Financial assets at fair value through profit or loss, current 524,380 720 24,420 $549,520
Financial assets at fair value through profit or loss, noncurrent 12,443,750 24,600 14,654,251 27,122,601
Financial assets at fair value through other comprehensive income, current - - - -
Financial assets at fair value through other comprehensive income, noncurrent 16,288,130 - 6,961,786 23,249,916
Financial liabilities:
Financial liabilities at fair value through profit or loss, current - 12,801 - 12,801

All values are in US Dollars.

As of December 31, 2025
Level 1 Level 2 Level 3 Total
Financial assets:
Financial assets at fair value through profit or loss, current 468,010 1,859 98,652 $568,521
Financial assets at fair value through profit or loss, noncurrent 5,838,381 20,600 11,726,414 17,585,395
Financial assets at fair value through other comprehensive income, current 4,630,441 - - 4,630,441
Financial assets at fair value through other comprehensive income, noncurrent 5,990,762 - 3,153,546 9,144,308
Financial liabilities:
Financial liabilities at fair value through profit or loss, current - 2,512 54,651 57,163

All values are in US Dollars.

As of June 30, 2025
Level 1 Level 2 Level 3 Total
Financial assets:
Financial assets at fair value through profit or loss, current 533,947 2,062 28,680 $564,689
Financial assets at fair value through profit or loss, noncurrent 5,606,609 18,800 11,128,845 16,754,254
Financial assets at fair value through other comprehensive income, current 6,398,188 - - 6,398,188
Financial assets at fair value through other comprehensive income, noncurrent 7,371,417 - 3,144,923 10,516,340
Financial liabilities:
Financial liabilities at fair value through profit or loss, current - - 1,082,329 1,082,329

All values are in US Dollars.

Fair values of financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income that are categorized into Level 1 are based on the quoted market prices in active markets. If there is no active market, the Company estimates the fair value by using the valuation techniques (income approach and market approach) in consideration of cash flow forecast, recent fund raising activities, valuation of similar companies, individual company’s development, market conditions and other economic indicators.

If there are restrictions on the sale or transfer of a financial asset, which are a characteristic of the asset, the fair value of the asset will be determined based on similar but unrestricted financial assets’ quoted market price with appropriate discounts for the restrictions. To measure fair values, if the lowest level input that is significant to the fair value measurement is directly or indirectly observable, then the financial assets are classified as Level 2 of the fair value hierarchy, otherwise as Level 3.

During the six-month periods ended June 30, 2026 and 2025, there were no transfers between Level 1 and Level 2 fair value measurements.

Reconciliation for fair value measurement in Level 3 fair value hierarchy were as follows:

Financial assets at fair value through profit or loss Financial assets at fair value throughother comprehensive income
Common stock Preferred stock Funds Convertible bonds Others Total Common stock Preferred stock Total
As of January 1, 2026 3,000,137 3,841,074 4,812,543 98,652 72,660 11,825,066 2,950,738 202,808 $3,153,546
Recognized in profit (loss) 986,374 557,189 413,383 (11,532) 835 1,946,249 - - -
Recognized in other comprehensive income (loss) - - - - - - 3,803,785 4,455 3,808,240
Acquisition 313,617 809,724 250,652 94,827 47,730 1,516,550 - - -
Disposal (66,494) (146) - (158,045) - (224,685) - - -
Return of capital - - (59,688) - - (59,688) - - -
Transfer out of Level 3 (398,850) - - - - (398,850) - - -
Exchange effect 6,220 31,863 35,288 518 140 74,029 - - -
As of June 30, 2026 3,841,004 5,239,704 5,452,178 24,420 121,365 14,678,671 6,754,523 207,263 $6,961,786

All values are in US Dollars.

Financial liabilities at fair valuethrough profit or loss
Derivatives
As of January 1, 2026 54,651
Recognized in loss (profit) 773,016
Exercise of the exchange right (827,667)
As of June 30, 2026 -

All values are in US Dollars.

Financial assets at fair value through profit or loss Financial assets at fair value throughother comprehensive income
Common stock Preferred stock Funds Convertible bonds Others Total Common stock Preferred stock Total
As of January 1, 2025 3,008,183 3,403,933 5,596,447 54,766 65,460 12,128,789 3,231,518 204,880 $3,436,398
Recognized in profit (loss) 237,560 (28,878) (811,954) (4,207) (7,000) (614,479) - - -
Recognized in other comprehensive income (loss) - - - - - - (112,419) (18,397) (130,816)
Acquisition 93,440 95,547 220,588 30,976 - 440,551 - - -
Disposal (5,690) (1,539) (62,531) (30,976) - (100,736) - - -
Return of capital - - (2,261) - - (2,261) (160,659) - (160,659)
Transfer out of Level 3 (159,660) - - - - (159,660) - - -
Exchange effect (72,343) (192,970) (266,979) (2,387) - (534,679) - - -
As of June 30, 2025 3,101,490 3,276,093 4,673,310 48,172 58,460 11,157,525 2,958,440 186,483 $3,144,923

All values are in US Dollars.

Financial liabilities at fair valuethrough profit or loss
Derivatives
As of January 1, 2025 899,961
Recognized in loss (profit) 182,368
As of June 30, 2025 1,082,329

All values are in US Dollars.

The total profit (loss) of NT$1,972 million and NT$(585) million for the six-month periods ended June 30, 2026 and 2025, were included in profit or loss that is attributable to the change in unrealized gains or losses relating to those financial assets without quoted market prices held at the end of the reporting period.

The total profit (loss) of nil and NT$(182) million for the six-month periods ended June 30, 2026 and 2025, were included in profit or loss that is attributable to the change in unrealized gains or losses relating to those financial liabilities without quoted market prices held at the end of the reporting period.

The Company’s policy to recognize the transfer into and out of fair value hierarchy levels is based on the event or changes in circumstances that caused the transfer.

Significant unobservable inputs of fair value measurement in Level 3 fair value hierarchy were as follows:

As of June 30, 2026
Category Valuation technique Significant unobservable inputs Quantitative information Interrelationship between inputs and fair value Sensitivity analysis of interrelationship between inputs and fair value
Unlisted stock Market approach Discount for lack of marketability 0% - 80% The greater degree of lack of marketability, the lower the estimated fair value is determined. A change of 5% in the discount for lack of marketability of the aforementioned fair values of unlisted stocks could decrease/increase the Company’s profit (loss) for the six-month period ended June 30, 2026 by NT$463 million and NT$367 million, respectively, and decrease/increase the Company’s other comprehensive income (loss) for the six-month period ended June 30, 2026 by NT$513 million.
Fund Net asset value approach N/A N/A N/A N/A
As of June 30, 2025
--- --- --- --- --- --- --- --- --- --- ---
Category Valuation technique Significant unobservable inputs Quantitative information Interrelationship between inputs and fair value Sensitivity analysis of interrelationship between inputs and fair value
Unlisted stock Market approach Discount for lack of marketability 0% - 50% The greater degree of lack of marketability, the lower the estimated fair value is determined. A change of 5% in the discount for lack of marketability of the aforementioned fair values of unlisted stocks could decrease/increase the Company’s profit (loss) for the six-month period ended June 30, 2025 by NT$341 million and NT$283 million, respectively, and decrease/increase the Company’s other comprehensive income (loss) for the six-month period ended June 30, 2025 by NT$227 million.
Fund Net asset value approach N/A N/A N/A N/A
Convertible bonds Binomial tree valuation model Volatility 58.84% The higher the volatility, the higher the estimated fair value is determined. A change of 5% in the volatility could increase/decrease the Company’s profit (loss) for the six-month period ended June 30, 2025 by NT$0.05 million.
Embedded derivatives in exchangeable bonds Binomial tree valuation model Volatility 28.05% The higher the volatility, the higher the estimated fair value is determined. A change of 5% in the volatility could decrease/increase the Company’s profit (loss) for the six-month period ended June 30, 2025 by NT$81 million and NT$89 million, respectively.
  • Assets and liabilities not recorded at fair value but for which fair value is disclosed:

The fair value of bonds payable is estimated by the market price or using a valuation model. The model uses market-based observable inputs including share price, exchange price, volatility, risk-free interest rates and risk discount rates. The fair value of long-term loans is determined using discounted cash flow model, based on the Company’s current incremental borrowing rates of similar loans.

The fair values of the Company’s cash and cash equivalents, receivables, refundable deposits, other financial assets, short-term loans, payables and guarantee deposits approximate their carrying amount.

As of June 30, 2026

Fair value measurements during reporting period using
Items Fair value Level 1 Level 2 Level 3 Carrying amount
Bonds payable (current portion included) 39,582,222 39,017,206 565,016 - $39,640,320
Long-term loans (current portion included) 15,085,262 - 15,085,262 - 15,085,262

All values are in US Dollars.

As of December 31, 2025

Fair value measurements during reporting period using
Items Fair value Level 1 Level 2 Level 3 Carrying amount
Bonds payable (current portion included) 50,253,543 44,541,910 5,711,633 - $50,228,305
Long-term loans (current portion included) 14,331,790 - 14,331,790 - 14,331,790

All values are in US Dollars.

As of June 30, 2025

Fair value measurements during reporting period using
Items Fair value Level 1 Level 2 Level 3 Carrying amount
Bonds payables (current portion included) 35,327,319 29,667,367 5,659,952 - $35,343,481
Long-term loans (current portion included) 21,035,005 - 21,035,005 - 21,035,005

All values are in US Dollars.

  • Significant financial assets and liabilities denominated in foreign currencies

The following information was summarized by the foreign currencies other than the functional currency of the Company. The exchange rates disclosed were used to translate the foreign currencies into the functional currency. The significant financial assets and liabilities denominated in foreign currencies were as follows:

As of
June 30, 2026 December 31, 2025
Foreign Currency (thousand) Exchange Rate NTD (thousand) Foreign Currency (thousand) Exchange Rate NTD (thousand)
Financial Assets
Monetary items
USD:NTD 1,333,794 31.79 42,401,319 1,006,030 31.35 $31,539,035
SGD:USD 287,780 0.7713 7,056,371 208,988 0.7764 5,086,811
JPY:USD 1,480,065 0.0061 287,723 4,852,832 0.0063 958,459
USD:JPY 89,644 162.45 2,830,987 121,249 156.54 3,769,498
USD:RMB 104,495 6.8109 3,319,389 93,934 7.0288 2,948,653
Non-Monetary items
USD:NTD 279,222 31.79 8,876,458 179,988 31.35 5,642,615
Financial Liabilities
Monetary items
USD:NTD 787,082 31.89 25,100,033 833,119 31.45 26,201,605
SGD:USD 178,358 0.7745 4,405,442 168,204 0.7797 4,124,630
JPY:USD 1,791,417 0.0062 355,595 5,809,127 0.0064 1,169,261
USD:JPY 55,271 162.45 1,782,294 58,281 156.54 1,849,302
USD:RMB 37,206 6.8109 1,194,554 36,432 7.0288 1,156,418

All values are in US Dollars.

As of
June 30, 2025
Foreign Currency (thousand) Exchange Rate NTD (thousand)
Financial Assets
Monetary items
:NTD 964,173 29.23 $28,182,773
SGD: 192,841 0.7841 4,419,776
: 7,436,139 0.0069 1,499,772
: 103,373 144.82 3,018,042
:RMB 349,043 7.1586 10,157,038
Non-Monetary items
:NTD 193,972 29.23 5,669,791
Financial Liabilities
Monetary items
:NTD 815,181 29.33 23,909,249
SGD: 181,072 0.7876 4,182,827
: 7,466,875 0.0070 1,533,024
: 51,203 144.82 1,525,306
:RMB 155,384 7.1586 4,577,258

All values are in US Dollars.

The foreign currency transactions mentioned above are expressed in terms of the amount before elimination.

Please refer to the consolidated statements of comprehensive income for the total of realized and unrealized foreign exchange gain and loss. Since there were varieties of foreign currency transactions and functional currencies within the subsidiaries of the Company, the Company was unable to disclose foreign exchange gain (loss) towards each foreign currency with significant impact.

  • Significant intercompany transactions among consolidated entities are disclosed in Attachment 1.

  • Capital management

The primary objective of the Company’s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios to support its business and maximize the shareholders’ value. The Company also ensures its ability to operate continuously to provide returns to shareholders and the interests of other related parties, while maintaining the optimal capital structure to reduce costs of capital.

To maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return capital to shareholders, issue new shares or dispose assets to redeem liabilities.

Similar to its peers, the Company monitors its capital based on debt to capital ratio. The ratio is calculated as the Company’s net debt divided by its total capital. The net debt is derived by taking the total liabilities on the consolidated balance sheets minus cash and cash equivalents. The total capital consists of total equity (including capital, additional paid-in capital, retained earnings, other components of equity and non-controlling interests) plus net debt.

The Company’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost. The debt to capital ratios as of June 30, 2026, December 31, 2025 and June 30, 2025 were as follows:

As of
June 30,2026 December 31,2025 June 30,<br><br>2025
Total liabilities 222,048,583 199,140,569 $211,098,060
Less: Cash and cash equivalents (124,706,465) (110,660,052) (111,993,768)
Net debt 97,342,118 88,480,517 99,104,292
Total equity 443,924,300 379,855,440 337,045,506
Total capital 541,266,418 468,335,957 $436,149,798
Debt to capital ratios 17.98% 18.89% 22.72%

All values are in US Dollars.

  • ADDITIONAL DISCLOSURES

  • The following are additional disclosures for the Company and its affiliates as required by the R.O.C. Securities and Futures Bureau:

  • Financing provided to others for the six-month period ended June 30, 2026: Please refer to Attachment 2.

  • Endorsement/Guarantee provided to others for the six-month period ended June 30, 2026: Please refer to Attachment 3.

  • Significant securities held as of June 30, 2026 (excluding subsidiaries, associates and joint venture): Please refer to Attachment 4.

  • Related party transactions for purchases and sales amounts exceeding the lower of NT$100 million or 20 percent of the capital stock for the six-month period ended June 30, 2026: Please refer to Attachment 5.

  • Receivables from related parties with amounts exceeding the lower of NT$100 million or 20 percent of capital stock as of June 30, 2026: Please refer to Attachment 6.

  • Names, locations and related information of investees as of June 30, 2026 (excluding investment in Mainland China): Please refer to Attachment 7.

  • Investment in Mainland China

  • Investee company name, main businesses and products, total amount of capital, method of investment, accumulated inflow and outflow of investments from Taiwan, net income (loss) of investee company, percentage of ownership, investment income (loss), carrying amount of investments, cumulated inward remittance of earnings and limits on investment in Mainland China: Please refer to Attachment 8.

  • Directly or indirectly significant transactions through third regions with the investees in Mainland China, including price, payment terms, unrealized gain or loss, and other events with significant effects on the operating results and financial condition: Please refer to Attachment 1 and 5.

  • OPERATING SEGMENT INFORMATION

The Company determined its operating segments based on business activities with discrete financial information regularly reported through the Company’s internal reporting protocols to the Company’s chief operating decision maker. The Company only has wafer fabrication operating segment as the single reporting segment. The primary operating activity of the wafer fabrication segment is the manufacture of chips to the design specifications of our customers by using our own proprietary processes and techniques. There was no material difference between the accounting policies of the operating segment and those described in Note 4. Please refer to the Company’s consolidated financial statements for the related segment revenue and operating results.

ATTACHMENT 1 (Significant intercompany transactions between consolidated entities)
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
For the six-month period ended June 30, 2026
Transactions
No.(Note 1) Related party Counterparty Relationship with<br>the Company<br>(Note 2) Account Amount Collection periods<br>(Note 3) Percentage of consolidated operating<br>revenues or consolidated total assets<br>(Note 4)
0 UNITED MICROELECTRONICS CORPORATION UMC GROUP (USA) 1 Sales 27,542,946 Net 60 days 21%
0 UNITED MICROELECTRONICS CORPORATION UMC GROUP (USA) 1 Accounts receivable 7,865,649 - 1%
0 UNITED MICROELECTRONICS CORPORATION UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. 1 Sales 563,399(Note 5) Net 30 days 0%
0 UNITED MICROELECTRONICS CORPORATION UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. 1 Accounts receivable 7,763 - 0%
1 UNITED SEMICONDUCTOR JAPAN CO., LTD. UMC GROUP (USA) 3 Sales 3,852,381 Net 60 days 3%
1 UNITED SEMICONDUCTOR JAPAN CO., LTD. UMC GROUP (USA) 3 Accounts receivable 1,316,142 - 0%
2 UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. UMC GROUP (USA) 3 Sales 243,055 Net 60 days 0%
2 UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. UMC GROUP (USA) 3 Accounts receivable 45,615 - 0%
3 WAVETEK MICROELECTRONICS CORPORATION UMC GROUP (USA) 3 Sales 242,942 Net 60 days 0%
3 WAVETEK MICROELECTRONICS CORPORATION UMC GROUP (USA) 3 Accounts receivable 111,003 - 0%
Note 1: UMC and its subsidiaries are coded as follows: 1. UMC is coded "0". 2. The subsidiaries are coded consecutively beginning from "1" in the order presented in the table above.
Note 2: Transactions are categorized as follows: 1. The holding company to subsidiary. 2. Subsidiary to holding company. 3. Subsidiary to subsidiary.
Note 3: The sales price to the above related parties was determined through mutual agreement in reference to market conditions.
Note 4: The percentage with respect to the consolidated asset/liability for transactions of balance sheet items are based on each item's balance at period-end. For profit or loss items, cumulative balances are used as basis.
Note 5: UMC authorized technology licenses to its subsidiary, UNITED SEMICONDUCTOR (XIAMEN) CO., LTD., in the amount of 0.35 billion which was recognized as deferred revenue. Since it was a downstream transaction, the deferred revenue would be realized over time.

All values are in US Dollars.

ATTACHMENT 2 (Financing provided to others for the six-month period ended June 30, 2026)
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
Collateral
No. Lender Counterparty Financial statement account Related party Maximum balance for the period Ending balance Actual amount provided Interest rate Nature of financing Amount of sales to (purchases from) counterparty Reason for financing Loss allowance Item Value Limit of financing amount for individual counterparty Limit of total financing amount
None
ATTACHMENT 3 (Endorsement/Guarantee provided to others for the six-month period ended June 30, 2026)
--- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
Receiving party
No. Endorsor/Guarantor Company name Relationship Limit of guarantee/endorsement amount for receiving party Maximum balance for the period Ending balance Actual amount<br>provided Amount of collateral guarantee/endorsement Percentage of accumulated guarantee amount to net assets value from the latest financial statement Limit of total guarantee/endorsement amount
None
ATTACHMENT 4 (Significant securities held as of June 30, 2026) (Excluding subsidiaries, associates and joint ventures)
--- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
June 30, 2026
Investor Company Type of securities Name of securities Relationship Financial statement account Units (thousand)/ bonds/ shares (thousand) Carrying amount Percentage of ownership (%) Fair value/<br>Net assets value Shares as collateral<br>(thousand)
UNITED MICROELECTRONICS CORPORATION Stock PIXART IMAGING, INC. - Financial assets at fair value through profit or loss, current 1,600 380,800 1.05 380,800 None
Fund TGVEST ASIA PARTNERS II(TAIWAN), L.P. - Financial assets at fair value through profit or loss, noncurrent - 1,049,825 - 1,049,825 None
Stock HOLTEK SEMICONDUCTOR INC. - Financial assets at fair value through profit or loss, noncurrent 22,144 1,441,591 9.61 1,441,591 None
Fund GRANDFULL CONVERGENCE INNOVATION GROWTH FUND, L.P. - Financial assets at fair value through profit or loss, noncurrent - 257,185 - 257,185 None
Stock UNITED INDUSTRIAL GASES CO., LTD. - Financial assets at fair value through profit or loss, noncurrent 16,680 2,060,276 7.66 2,060,276 None
Stock OCTTASIA INVESTMENT HOLDING INC. - Financial assets at fair value through profit or loss, noncurrent 4,530 116,647 6.29 116,647 None
Stock ENNOSTAR INC. - Financial assets at fair value through profit or loss, noncurrent 5,357 347,166 0.73 347,166 None
Stock DUNPIN NO.5 INNOVATION INVESTMENT CO., LTD. - Financial assets at fair value through profit or loss, noncurrent 20,000 228,400 7.60 228,400 None
Stock UNIMICRON HOLDING LIMITED Associate Financial assets at fair value through other comprehensive income, noncurrent 15,129 4,953,663 10.57 4,953,663 None
Stock ITE TECH. INC. - Financial assets at fair value through other comprehensive income, noncurrent 13,960 2,219,637 8.41 2,219,637 None
Stock CHIPBOND TECHNOLOGY CORPORATION - Financial assets at fair value through other comprehensive income, noncurrent 53,164 11,244,148 7.14 11,244,148 None
Stock NOVATEK MICROELECTRONICS CORP. - Financial assets at fair value through other comprehensive income, noncurrent 5,279 2,824,345 0.87 2,824,345 None
Stock-preferred stock MTIC HOLDINGS PTE. LTD. Associate Financial assets at fair value through other comprehensive income, noncurrent 12,000 207,263 - 207,263 None
FORTUNE VENTURE CAPITAL CORP. Stock PUGA HOLDINGS LIMITED - Financial assets at fair value through profit or loss, noncurrent 2 236,068 3.60 236,068 None
Stock TOPOINT TECHNOLOGY CO., LTD. - Financial assets at fair value through profit or loss, noncurrent 4,586 2,632,424 3.16 2,632,424 None
Stock CENTERA PHOTONICS INC. - Financial assets at fair value through profit or loss, noncurrent 1,804 393,198 2.70 393,198 None
Stock CHIPBOND TECHNOLOGY CORPORATION - Financial assets at fair value through profit or loss, noncurrent 13,489 2,852,818 1.81 2,852,818 None
Stock TAIWAN SEMICONDUCTOR CO., LTD. - Financial assets at fair value through profit or loss, noncurrent 3,235 389,818 1.23 389,818 None
Stock INNOSTAR SERVICE, INC. - Financial assets at fair value through profit or loss, noncurrent 284 571,857 0.70 571,857 None
Stock AIROHA TECHNOLOGY CORP. - Financial assets at fair value through profit or loss, noncurrent 360 241,200 0.21 241,200 None
Stock ELITE MATERIAL CO., LTD. - Financial assets at fair value through profit or loss, noncurrent 62 331,781 0.02 331,781 None
Stock-preferred stock HYPERLIGHT CORP. - Financial assets at fair value through profit or loss, noncurrent 757 190,740 - 190,740 None
Fund TRANSLINK CAPITAL PARTNERS IV, L.P. - Financial assets at fair value through profit or loss, noncurrent - 166,376 - 166,376 None
Fund TRENDFORCE CAPITAL FUND SPC-TRENDFORCE CAPITAL FUND I SP - Financial assets at fair value through profit or loss, noncurrent 15 339,168 - 339,168 None
Fund TRANSLINK CAPITAL PARTNERS V, L.P. - Financial assets at fair value through profit or loss, noncurrent - 134,483 - 134,483 None
Stock SHIN-ETSU HANDOTAI TAIWAN CO., LTD. - Financial assets at fair value through other comprehensive income, noncurrent 10,500 1,585,395 7.00 1,585,395 None
TLC CAPITAL CO., LTD. Stock ARTERY TECHNOLOGY CORP. Associate Financial assets at fair value through profit or loss, noncurrent 5,112 748,908 8.18 748,908 None
Stock SIMPLO TECHNOLOGY CO., LTD. - Financial assets at fair value through profit or loss, noncurrent 1,422 593,887 0.77 593,887 None
Fund TRANSLINK CAPITAL PARTNERS III, L.P. - Financial assets at fair value through profit or loss, noncurrent - 121,301 - 121,301 None
Stock-preferred stock UVEYE LTD. - Financial assets at fair value through profit or loss, noncurrent 602 210,896 - 210,896 None
Stock-preferred stock SILITH TECHNOLOGY LTD. - Financial assets at fair value through profit or loss, noncurrent 6,978 313,848 - 313,848 None
Stock-preferred stock HYPERLIGHT CORP. - Financial assets at fair value through profit or loss, noncurrent 757 190,740 - 190,740 None

All values are in US Dollars.

ATTACHMENT 4 (Significant securities held as of June 30, 2026) (Excluding subsidiaries, associates and joint ventures)
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
June 30, 2026
Investor Company Type of securities Name of securities Relationship Financial statement account Units (thousand)/ bonds/ shares (thousand) Carrying amount Percentage of ownership (%) Fair value/Net assets value Shares as collateral<br>(thousand)
UMC CAPITAL CORP. Stock OCTTASIA INVESTMENT HOLDING INC. - Financial assets at fair value through profit or loss, noncurrent 5,594 4,531 7.76 4,531 None
Stock ALL-STARS SP IV LTD. - Financial assets at fair value through profit or loss, noncurrent 7 6,749 5.03 6,749 None
Stock-preferred stock ATSCALE, INC. - Financial assets at fair value through profit or loss, noncurrent 14,129 8,247 - 8,247 None
Stock-preferred stock SIFOTONICS TECHNOLOGIES CO., LTD. - Financial assets at fair value through profit or loss, noncurrent 3,500 22,856 - 22,856 None
Stock-preferred stock REED SEMICONDUCTOR CORP. - Financial assets at fair value through profit or loss, noncurrent 4,542 16,401 - 16,401 None
Stock-preferred stock HYPERLIGHT CORP. - Financial assets at fair value through profit or loss, noncurrent 2,485 12,965 - 12,965 None
Stock-preferred stock SILICON BOX PTE. LTD. - Financial assets at fair value through profit or loss, noncurrent 176 8,066 - 8,066 None
Stock-preferred stock DREAMBIG SEMICONDUCTOR INC. - Financial assets at fair value through profit or loss, noncurrent 3,296 6,827 - 6,827 None
Fund TRANSLINK CAPITAL PARTNERS III, L.P. - Financial assets at fair value through profit or loss, noncurrent - 10,316 - 10,316 None
Fund STORM VENTURES FUND V, L.P. - Financial assets at fair value through profit or loss, noncurrent - 8,998 - 8,998 None
Fund SIERRA VENTURES XI, L.P. - Financial assets at fair value through profit or loss, noncurrent - 12,120 - 12,120 None
Fund TRANSLINK CAPITAL PARTNERS IV, L.P. - Financial assets at fair value through profit or loss, noncurrent - 15,701 - 15,701 None
Fund TRANSLINK CAPITAL PARTNERS V, L.P. - Financial assets at fair value through profit or loss, noncurrent - 2,820 - 2,820 None
Fund 7V AI CAPITAL LLC - Financial assets at fair value through profit or loss, noncurrent - 19,928 - 19,928 None

All values are in US Dollars.

ATTACHMENT 5 (Related party transactions for purchases and sales amounts exceeding the lower of NT$100 million or 20 percent of capital stock for the six-month period ended June 30, 2026)
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
UNITED MICROELECTRONICS CORPORATION
Transactions Details of non-arm's length transaction Notes and accounts receivable (payable)
Counterparty Relationship Purchases (Sales) Amount Percentage of total purchases (sales) Term Unit price Term Balance Percentage of total receivables (payable) Note
UMC GROUP (USA) Subsidiary Sales 27,542,946 28 % Net 60 days N/A N/A 7,865,649 25 %
FARADAY TECHNOLOGY CORPORATION Associate Sales 1,067,201 1 % Month-end 60 days N/A N/A 512,995 2 %
UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. Subsidiary Sales 563,399 1 % Net 30 days N/A N/A 7,763 0 %
ARTERY TECHNOLOGY COMPANY Associate Sales 547,075 1 % Month-end 60 days N/A N/A 182,171 1 %
UNITEDDS SEMICONDUCTOR (SHANDONG) CO., LTD. Associate Sales 486,524 0 % Net 60 days N/A N/A 35,330 0 %
SILICON INTEGRATED SYSTEMS CORP. Associate Sales 112,847 0 % Month-end 45 days N/A N/A 69,674 0 %
UMC GROUP (USA)
Transactions Details of non-arm's length transaction Notes and accounts receivable (payable)
Counterparty Relationship Purchases (Sales) Amount Percentage of total purchases (sales) Term Unit price Term Balance Percentage of total receivables (payable) Note
UNITED MICROELECTRONICS CORPORATION Parent company Purchases USD 839,456 86 % Net 60 days N/A N/A USD 242,349 82 %
UNITED SEMICONDUCTOR JAPAN CO., LTD. Associate Purchases USD 118,472 12 % Net 60 days N/A N/A USD 40,224 14 %
WAVETEK MICROELECTRONICS CORPORATION Associate Purchases USD 6,631 1 % Net 60 days N/A N/A USD 2,609 1 %
UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. Associate Purchases USD 5,808 1 % Net 60 days N/A N/A USD 1,389 0 %
UNITED SEMICONDUCTOR JAPAN CO., LTD.
Transactions Details of non-arm's length transaction Notes and accounts receivable (payable)
Counterparty Relationship Purchases (Sales) Amount Percentage of total purchases (sales) Term Unit price Term Balance Percentage of total receivables (payable) Note
UMC GROUP (USA) Associate Sales JPY 19,261,904 45 % Net 60 days N/A N/A JPY 6,770,276 43 %
UNITED SEMICONDUCTOR (XIAMEN) CO., LTD.
Transactions Details of non-arm's length transaction Notes and accounts receivable (payable)
Counterparty Relationship Purchases (Sales) Amount Percentage of total purchases (sales) Term Unit price Term Balance Percentage of total receivables (payable) Note
UNITEDDS SEMICONDUCTOR (SHANDONG) CO., LTD. Associate Sales RMB 97,399 3 % Month-end 30 days N/A N/A RMB 9,646 1 %
FARADAY TECHNOLOGY CORPORATION Associate Sales RMB 72,750 2 % Month-end 60 days N/A N/A RMB 32,197 4 %
ARTERY TECHNOLOGY CORPORATION, LTD. Associate Sales RMB 56,394 2 % Month-end 60 days N/A N/A RMB 33,329 4 %
UMC GROUP (USA) Associate Sales RMB 52,776 2 % Net 60 days N/A N/A RMB 9,780 1 %
WAVETEK MICROELECTRONICS CORPORATION
Transactions Details of non-arm's length transaction Notes and accounts receivable (payable)
Counterparty Relationship Purchases (Sales) Amount Percentage of total purchases (sales) Term Unit price Term Balance Percentage of total receivables (payable) Note
UMC GROUP (USA) Associate Sales 242,942 30 % Net 60 days N/A N/A 111,003 46 %
HEJIAN TECHNOLOGY (SUZHOU) CO., LTD.
Transactions Details of non-arm's length transaction Notes and accounts receivable (payable)
Counterparty Relationship Purchases (Sales) Amount Percentage of total purchases (sales) Term Unit price Term Balance Percentage of total receivables (payable) Note
UNITEDDS SEMICONDUCTOR (SHANDONG) CO., LTD. Associate Sales RMB 30,346 2 % Month-end 30 days N/A N/A RMB 6,730 2 %
ATTACHMENT 6 (Receivables from related parties with amounts exceeding the lower of NT$100 million or 20 percent of capital stock as of June 30, 2026)
--- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
UNITED MICROELECTRONICS CORPORATION
Ending balance Overdue receivables
Counterparty Relationship Notes<br>receivable Accounts<br>receivable Other<br>receivables Total Turnover rate (times) Amount Collection status Amount received in subsequent period Loss allowance
UMC GROUP (USA) Subsidiary - 7,865,649 39 7,865,688 8.20 387 Collection in<br>subsequent period 5,192,261 $4,126
FARADAY TECHNOLOGY CORPORATION Associate - 512,995 64,733 577,728 5.50 7,381 Collection in<br>subsequent period 100,757 -
ARTERY TECHNOLOGY COMPANY Associate - 182,171 - 182,171 12.01 10,151 - - -
UNITED SEMICONDUCTOR JAPAN CO., LTD.
Ending balance Overdue receivables
Counterparty Relationship Notes<br>receivable Accounts<br>receivable Other<br>receivables Total Turnover rate (times) Amount Collection status Amount received in subsequent period Loss allowance
UMC GROUP (USA) Associate JPY - JPY 6,770,276 JPY - JPY 6,770,276 6.64 JPY - - JPY 1,525,918 JPY -
UNITED SEMICONDUCTOR (XIAMEN) CO., LTD.
Ending balance Overdue receivables
Counterparty Relationship Notes<br>receivable Accounts<br>receivable Other<br>receivables Total Turnover rate (times) Amount Collection status Amount received in subsequent period Loss allowance
ARTERY TECHNOLOGY CORPORATION, LTD. Associate RMB - RMB 33,329 RMB - RMB 33,329 5.38 RMB - - RMB 10,657 RMB -
FARADAY TECHNOLOGY CORPORATION Associate RMB - RMB 32,197 RMB - RMB 32,197 6.05 RMB - - RMB - RMB -
WAVETEK MICROELECTRONICS CORPORATION
Ending balance Overdue receivables
Counterparty Relationship Notes<br>receivable Accounts<br>receivable Other<br>receivables Total Turnover rate (times) Amount Collection status Amount received in subsequent period Loss allowance
UMC GROUP (USA) Associate - 111,003 - 111,003 5.10 - - 30,622 $-
ATTACHMENT 7 (Names, locations and related information of investee companies as of June 30, 2026) (Not including investment in Mainland China)
--- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
Initial Investment Investment as of June 30, 2026
Investor Company Investee company Address Main businesses and products Ending balance Beginning balance Number of shares (thousand) Percentage of ownership<br>(%) Carrying amount Net income (loss) of investee company Investment income (loss) recognized Note
UNITED MICROELECTRONICS CORPORATION UMC GROUP (USA) USA IC Sales USD 16,438 USD 16,438 16,438 100.00 2,766,561 120,386 120,386
UNITED MICROELECTRONICS (EUROPE) B.V. The Netherlands Marketing support activities USD 5,421 USD 5,421 9 100.00 188,928 4,736 4,736
UMC CAPITAL CORP. Cayman Islands Investment holding USD 103,500 USD 103,500 93,663 100.00 6,212,281 1,044,651 1,044,651
GREEN EARTH LIMITED Samoa Investment holding USD 1,549,000 USD 1,549,000 1,549,000 100.00 39,402,942 2,575,138 2,575,138
TLC CAPITAL CO., LTD. Taipei City, Taiwan Venture capital 4,610,000 4,610,000 456,394 100.00 5,424,827 501,334 501,334
UMC INVESTMENT (SAMOA) LIMITED Samoa Investment holding USD 1,520 USD 1,520 1,520 100.00 50,501 1,461 1,461
FORTUNE VENTURE CAPITAL CORP. Taipei City, Taiwan Consulting and planning for venture capital 3,440,053 3,440,053 676,102 100.00 14,705,232 5,541,703 5,541,703
UMC KOREA CO., LTD. Korea Marketing support activities KRW 550,000 KRW 550,000 110 100.00 27,299 713 713
OMNI GLOBAL LIMITED Samoa Investment holding USD 4,300 USD 4,300 4,300 100.00 886,413 (2,983) (2,983)
SINO PARAGON LIMITED Samoa Investment holding USD 2,600 USD 2,600 2,600 100.00 114,781 (17,528) (17,528)
BEST ELITE INTERNATIONAL LIMITED British Virgin Islands Investment holding USD 309,102 USD 309,102 664,966 100.00 52,279,216 3,257,733 3,257,733
UNITED SEMICONDUCTOR JAPAN CO., LTD. Japan Sales and manufacturing of integrated circuits JPY 64,421,068 JPY 64,421,068 116,247 100.00 26,753,697 1,399,607 1,399,607
WAVETEK MICROELECTRONICS CORPORATION Hsinchu County, Taiwan Sales and manufacturing of integrated circuits 1,903,741 1,903,741 148,112 77.94 (100,728) (435,127) (340,514)
MTIC HOLDINGS PTE. LTD. Singapore Investment holding SGD 12,000 SGD 12,000 12,000 45.44 - (4,514) -
UNITECH CAPITAL INC. British Virgin Islands Investment holding USD 21,000 USD 21,000 21,000 42.00 686,546 367,153 154,204
TRIKNIGHT CAPITAL CORPORATION Taipei City, Taiwan Investment holding 886,559 943,148 123,642 40.00 769,186 221,652 88,661
HSUN CHIEH INVESTMENT CO., LTD. Taipei City, Taiwan Investment holding 299,169 307,448 1,069,271 36.49 34,229,937 58,127,989 21,209,726
YANN YUAN INVESTMENT CO., LTD. Taipei City, Taiwan Investment holding 2,300,000 2,300,000 259,468 26.78 30,303,137 9,650,857 2,584,048
SILICON INTEGRATED SYSTEMS CORP. Hsinchu City, Taiwan Research, manufacturing and sales of integrated circuits 3,527,742 3,527,742 92,648 18.08 9,169,636 103,177 18,198
FARADAY TECHNOLOGY CORPORATION Hsinchu City, Taiwan Design of application-specific integrated circuit 572,891 572,891 35,963 13.80 3,048,043 302,262 33,927
UNIMICRON TECHNOLOGY CORP. Taoyuan City, Taiwan Manufacturing of PCB 3,419,134 2,775,835 204,424 12.85 17,813,795 18,157,914 2,261,743

All values are in US Dollars.

ATTACHMENT 7 (Names, locations and related information of investee companies as of June 30, 2026) (Not including investment in Mainland China)
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
Initial Investment Investment as of June 30, 2026
Investor Company Investee company Address Main businesses and products Ending balance Beginning balance Number of shares (thousand) Percentage of ownership<br>(%) Carrying amount Net income (loss) of investee company Investment income (loss) recognized Note
FORTUNE VENTURE CAPITAL CORP. TERA ENERGY DEVELOPMENT CO., LTD. Hsinchu City, Taiwan Energy Technical Services 200,802 100,752 17,758 95.37 282,983 25,149 23,916
UNITED LED CORPORATION HONG KONG LIMITED Hongkong Investment holding 22,500 22,500 22,500 25.14 128,687 2,048 515
AMOESO CO., LTD. Hsinchu City, Taiwan 3G/4G/5G Indoor Signal Coverage Solution 32,500 22,500 1,417 19.61 16,664 (20,367) (1,955)
WAVETEK MICROELECTRONICS CORPORATION Hsinchu County, Taiwan Sales and manufacturing of integrated circuits 8,856 8,856 1,194 0.63 (284) (435,127) (2,744)
TLC CAPITAL CO., LTD. SOARING CAPITAL CORP. Samoa Investment holding 900 900 900 100.00 10,598 (1,579) (1,579)
HSUN CHIEH CAPITAL CORP. Samoa Investment holding 8,000 8,000 8,000 40.00 308,837 180,098 72,039
TERA ENERGY DEVELOPMENT CO., LTD. EVERRICH ENERGY INVESTMENT (HK) LIMITED Hongkong Investment holding 460 460 460 100.00 22,450 2,326 2,326
MU-ONE ENERGY CO., LTD. Hsinchu City, Taiwan Sales of pollution control equipment 10,000 - 1,000 100.00 9,628 (372) (372)
MU-WELL ENERGY CO., LTD. Hsinchu City, Taiwan Energy Technical Services 10,000 - 1,000 100.00 9,946 (54) (54)
MU-SUN ENERGY CO., LTD. Hsinchu City, Taiwan Energy Technical Services 100,000 - 10,000 100.00 100,906 906 906
WAVETEK MICROELECTRONICS CORPORATION WAVETEK MICROELECTRONICS CORPORATION (USA) USA Marketing service 60 60 60 100.00 2,735 (26) (26)
BEST ELITE INTERNATIONAL LIMITED INFOSHINE TECHNOLOGY LIMITED British Virgin Islands Investment holding 354,000 354,000 - 100.00 52,510,501 3,256,567 3,256,567
INFOSHINE TECHNOLOGY LIMITED OAKWOOD ASSOCIATES LIMITED British Virgin Islands Investment holding 354,000 354,000 - 100.00 52,510,501 3,256,567 3,256,567
OMNI GLOBAL LIMITED UNITED MICROTECHNOLOGY CORPORATION (CALIFORNIA) USA Research & Development 1,000 1,000 0 100.00 56,155 2,682 2,682
ECP VITA PTE. LTD. Singapore Insurance 9,000 9,000 9,000 100.00 684,144 (5,920) (5,920)
GREEN EARTH LIMITED UNITED MICROCHIP CORPORATION Cayman Islands Investment holding 1,546,050 1,546,050 1,546,050 100.00 39,787,245 2,574,412 2,574,412

All values are in US Dollars.

ATTACHMENT 8 (Investment in Mainland China as of June 30, 2026)
(Amount in thousand, Currency denomination in NTD or in foreign currencies)
Investment flows
Investee company Main businesses and products Total amount ofpaid-in capital Method of investment<br>(Note 1) Accumulatedoutflow ofinvestment fromTaiwan as of January 1, 2026 Outflow Inflow Accumulated outflow of investment from Taiwan as of June 30, 2026 Net income (loss) of investee company Percentage of ownership Investment income (loss) recognized(Note 2) Carrying amount as of June 30, 2026 Accumulated inward remittance of earnings as of<br>June 30, 2026
UNITRUTH ADVISOR (SHANGHAI) CO., LTD. Investment Holding and advisory 25,432( 800) (ii)SOARING CAPITAL CORP. 25,432( 800) - - 25,432( 800) (1,580) 100.00% (1,580)(iii) 10,557 $-
EVERRICH (JINING) NEW ENERGY TECHNOLOGY CO., LTD. (formerly EVERRICH (SHANDONG) ENERGY CO., LTD.) Solar engineering integrated design services 14,337( 451) (ii)EVERRICH ENERGY INVESTMENT (HK) LIMITED 14,623( 460) - - 14,623( 460) 2,330 100.00% 2,330(iii) 22,208 164,227<br>(USD 5,166)
UNITED LED CORPORATION Research, manufacturing and sales in LED epitaxial wafers 2,670,360( 84,000) (ii)UNITED LED CORPORATION HONG KONG LIMITED 643,748( 20,250) - - 643,748( 20,250) 1,684(RMB 361) 25.14% 423(RMB 91)(iii) 125,013(RMB 26,804) -
HEJIAN TECHNOLOGY (SUZHOU) CO., LTD. Sales and manufacturing of integrated circuits 14,669,427(RMB 3,145,246) (ii)OAKWOOD ASSOCIATES LIMITED 9,826,353( 309,102) - - 9,826,353( 309,102) 3,270,318(RMB 701,183) 100%<br>(Note 4) 3,270,318(RMB 701,183)(ii) 51,571,382(RMB 11,057,329) -
UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. Sales and manufacturing of integrated circuits 75,546,511(RMB 16,197,794) (ii)UNITED MICROCHIP CORPORATION and (iii)HEJIAN TECHNOLOGY (SUZHOU) CO., LTD. 48,804,453( 1,535,214)(Note 5) - - 48,804,453( 1,535,214)(Note 5) 4,131,129(RMB 885,748) 100.00% 4,131,129(RMB 885,748)(ii) 62,761,876(RMB 13,456,663) -
Accumulated investment in Mainland China as of June 30, 2026 Investment amounts authorized by Investment Commission, MOEA Upper limit on investment
59,314,609( 1,865,826) 89,564,892( 2,817,392) 266,352,149
Note 1 : The methods for engaging in investment in Mainland China include the following:
(i) Direct investment in Mainland China.
(ii) Indirectly investment in Mainland China through companies registered in a third region (Please specify the name of the company in third region).
(iii) Other methods.
Note 2 : The investment income (loss) recognized in current period, the investment income (loss) were determined based on the following basis:
(i) The financial statements were reviewed by an international certified public accounting firm in cooperation with an R.O.C. accounting firm.
(ii) The financial statements were reviewed by the auditors of the parent company.
(iii) Others.
Note 3 : Initial investment amounts denominated in foreign currencies are translated into New Taiwan Dollars using the spot rates at the financial report date.
Note 4 : The Company indirectly invested in HEJIAN TECHNOLOGY (SUZHOU) CO., LTD. via investment in BEST ELITE INTERNATIONAL LIMITED, an equity investee. The investment has been approved by the Investment Commission, MOEA
in the total amount of 383,569 thousand. The amount of investment has been all remitted.
Note 5 : The investment to UNITED SEMICONDUCTOR (XIAMEN) CO., LTD. (USCXM) from HEJIAN TECHNOLOGY (SUZHOU) CO., LTD. and indirectly invested in USCXM via investment in GREEN EARTH LIMITED.
The consent to invest in USCXM's investment has been approved by the Investment Commission, MOEA in the total amount of 2,412,313 thousand. The amount of investment has been all remitted.

All values are in US Dollars.