We consistently consider the needs of our customers to provide them with the best merchandise, technical skills, and services with the goal of achieving the highest level of their confidence, satisfaction and trust.

Customers shall:

1. Be provided with accurate information regarding all products and services for their confidence and satisfaction.
2. Only be offered the best merchandise, technical skills, and services to respond to their needs for a better and more enriched life.
3. Be provided with optimal merchandise and services that have been thoroughly tested by an outstanding quality control system to ensure the highest level of safety and quality.
4. Be protected in the use of their personal information. All collection, usage, provision and confidentiality of said information shall be strictly managed and shall not be used other than for legitimate purposes.

We respect the character and individuality of each of our employees to pursue and promote a healthy work environment.

We shall:

1. Never discriminate based on gender, age, birthplace, nationality, race, ethnicity, creed, religion, disease or disability. We shall always reinforce respect for human rights and maintain a workplace free from discrimination and harassment.
2. Strive to create a healthy, safe and comfortable workplace which fosters and values personal relationships, while respecting the privacy of each individual.
3. Be aware that we are members of society and shall act in compliance with all laws and regulations, the AUTOBACS Code of Conduct and Guidelines for Action, and all other internal company rules.
4. For the purpose of maintaining a healthy working environment, in the event of the discovery or engagement in any conduct that may cause serious damage to the company, or that violates any law or regulation, the AUTOBACS Code of Conduct and Guidelines for Action, or any other internal rules, we shall immediately report such conduct to a supervisor or directors and executives.

We establish fair business relationships with all suppliers and conduct business in good faith in accordance with relevant laws, regulations, and contracts.

To our suppliers, we shall:

1. Treat them on an equal and fair basis and conduct business in good faith in accordance with applicable laws, regulations, and contracts.
2. Maintain sound relationships and will not provide or accept any gifts or gestures that go beyond normal standards.
3. Recognize that they are also our customers, and provide suitable services to each other as business partners, aiming for mutual prosperity and fair corporate activities.
4. Continuously do business with suppliers who, in accordance with our procurement policy, are not only committed to quality, price, delivery, and stable supply, but also to compliance, environmental conservation, and respect for human rights.

As a publicly listed company, we recognize we have a responsibility to our society. We disclose accurate corporate information in a timely and appropriate manner to receive accurate evaluations and understanding by our shareholders and investors.

We shall:

1. Disclose information in a timely and appropriate manner to our shareholders and investor in accordance with Timely Disclosure Policy in order to ensure that they have a correct understanding of our company's management and overall corporate activities.
2. Continuously communicate with our shareholders and investors through the general shareholders meetings and other IR activities.
3. Not engage in insider trading or any trading of shares that could be suspected of such trading.
4. Strive to increase corporate value on a long-term and continuous basis through fair and free market competition in compliance with the Antimonopoly Law and other relevant laws and regulations.

We are aware that we are members of society. We will act to realize a better world and a brighter future by following social rules and responding to the ever-changing expectations and demands of our society.

We shall:

1. When conducting business practices, always consider the impact on the environment and comply with all applicable laws and regulations, while actively engaging in activities that reduce our environmental impact.
2. Consider our own individual contributions to society, and voluntarily and proactively engage in social contribution as corporate citizens.
3. Contribute to the development of society by following the principles of fair market competition while aiming for the sound development of the industry.

We properly manage and protect the property and rights of the company, whether tangible or intangible, and will not use them improperly. We also respect the property and rights of others.

We shall:

1. Manage and protect the company's rights and property, including intellectual property rights, and shall not violate the rights and property of others.
2. Properly manage company property in accordance with internal regulations and shall not use them for any purpose other than business reasons.
3. In conducting business as a company, we shall not create any relationships that would cause a conflict of interest and shall not engage in any conduct that would be detrimental to the company.
4. Strictly manage confidential documents and information and shall not disclose them to any third party without justifiable reason.

We take a firm stance against antisocial forces that threaten the order and safety of civil society and impede the sound development of the company and shall sever all ties with them and reject any unreasonable demands.

We shall:

1. Reject all antisocial forces and groups that are against the peace and order of society.
2. Resolutely fight against unreasonable demands and profit inducements.
3. Take a firm stand against antisocial forces in cooperation with the police and other related agencies.