As Midas, we aim to place sustainability at the core of our business strategies and to leave a livable world for future generations by considering our environmental, social, and economic responsibilities in our activities. The fundamental principles and goals we have adopted for this purpose are as follows:

Environmental Sustainability:

• Ensuring operational safety and minimizing environmental damage by identifying the environmental impacts and potential risks arising from our activities, products, and packaging in advance.
• Using renewable energy sources and increasing energy efficiency to minimize our environmental impact.
• Investing in innovative and environmentally friendly technologies to reduce our carbon footprint.

Social Sustainability:

• Protecting our employees from accidents and occupational diseases by using protective materials and adhering to occupational health and safety regulations, while adopting high standards in worker rights.
• Actively participating in social responsibility projects and collaborating with local communities to contribute to society.
• Enhancing the competencies of our employees by providing education and development opportunities, and supporting their career growth.
• ü Promoting diversity and inclusion and standing against all forms of discrimination.

Economic Sustainability:

• Creating long-term economic value by developing sustainable business models.
• Adopting sustainability principles in our supply chain and collaborating with our business partners accordingly.
• Increasing customer satisfaction and maintaining market competitiveness by offering innovative products and services.
• Continuously improving our financial performance to ensure the long-term success of our company.

Transparency and Accountability:

• Regularly monitoring, measuring, and reporting our sustainability performance.
• Adopting a transparent communication policy to establish open and honest dialogue with our stakeholders.
• Complying with legal and regulatory requirements in all our activities, adhering to the standards of the organizations we are members of, and proactively following changes in this area.

Midas is committed to operating in full compliance with the ethical standards guided by the

OECD.

As Midas,

we adhere to the principles of honesty, transparency, and fairness in our business relationships with our partners, suppliers, and other stakeholders.

Human Rights and Employee Rights:

• ü We commit to avoiding discrimination among employees, respecting human rights, and adhering to fundamental labor standards.

• We adopt a zero-tolerance policy against human rights violations such as child labor and forced

labor.

Environmental Responsibility:

• We focus on continuously reducing the environmental impact of our products and services to support environmental sustainability.

• We commit to adhering to environmental standards within our supply chain and managing natural resources effectively.

Anti-Corruption and Anti-Bribery:

• We combat corruption and bribery, adopting a zero-tolerance policy for such misconduct within our company and supply chain.

• We commit to educating our employees on anti-corruption practices.

Business Continuity and Risk Management:

• We adopt continuous improvement and risk assessment strategies to ensure supply chain continuity and resilience against risks.

• We strive to be prepared for emergencies and develop business continuity plans.

Monitoring and Evaluation:

• We regularly monitor, evaluate, and transparently share our performance with our stakeholders.

• We regularly review our compliance with relevant legal regulations and standards and update our policies as necessary.

As Midas Inc, we commit to establishing and maintaining relationships with all stakeholders in accordance with universal ethical values

Management: Ethical conduct is an integral part of Midas’ operations, ensuring the preservation of its reputation as a reliable and responsible business partner. All employees are expected to conduct their professional activities within the framework of these Ethical Rules. The Board of Directors is committed to emphasizing these ethical behavior guidelines, treating all employees with respect, and allowing them to implement these Ethical Rules in their work.

Fairness toward business partners, competitors, and other stakeholders: Every manager and employee will maintain fair and trustworthy relationships with business partners, colleagues, competitors, and other stakeholders during their professional activities on behalf of Midas. No unfair advantage will be sought through manipulation, concealment, misuse of confidential information, or any other unfair practices.

Conflict of Interest: All managers and employees will avoid activities that could lead to conflicts of interest. A conflict of interest may occur when personal activities conflict with Midas’ interests. Employees are required to report any potential conflicts of interest to the responsible management level as well as to the HR & Management Systems Department.

Anti-Bribery: Midas will not tolerate any of its managers, employees, and/or business partners, consultants, or agents engaging in bribery or corruption activities. This policy prohibits offering, giving, or accepting financial or other types of benefits to or from business partners, competitors, or government officials within the scope of business activities, except for nominal gifts or reasonable entertainment or hospitality as detailed in our Anti-Bribery and Corruption Policy.

Integrity Policy: Midas does not conduct business with individuals or entities involved in illegal and/or unethical activities. Our approach to integrity is based on a risk-based assessment of all stakeholders. Any reasonable doubt regarding the legitimacy of a transaction with a stakeholder must be reported to the responsible management level and to the HR & Management Systems Department.

Confidentiality and Privacy: Midas respects the privacy of its business partners and stakeholders and the confidentiality of the information provided to or shared between them. All officers, directors, and employees are responsible for maintaining the confidentiality of this information.

Confidential information includes all non-public information that could be used by competitors or could be harmful to Midas, its business partners, and/or stakeholders if disclosed. Additionally, personal information of our business partners and stakeholders is also considered confidential. All personal information collected and stored by or on behalf of Midas will be protected in compliance with the law, ensuring the privacy and rights of individuals.

Consistency: Midas recognizes the challenges that may arise in interpreting these Ethical Rules, particularly in balancing local customs with global standards and practices in a sensitive and responsive manner. Midas will make every effort to resolve any potential issues in a manner consistent with these Ethical Rules while demonstrating the necessary care, integrity, and transparency.

Monitoring Compliance: Compliance with these Ethical Rules is fundamental to the success of our business activities. Employees are obligated to follow the instructions for implementing this policy and to cooperate in internal and external audits conducted under its authority. Violations of the Ethical Rules or other compliance policies may result in disciplinary action and, in the event of any potential criminal activity, will be reported to the relevant authorities.

Employees are also responsible for bringing any breaches of the Ethical Rules (or suspicions thereof) to the attention of management. Midas takes the utmost care to handle reports of misconduct with confidentiality, ensuring that employees can make such reports with confidence. All good-faith reports of potential violations will be subject to a fair and thorough investigation.

As a high-quality gold producer in the jewelry industry,

In line with the following principles,

We commit to continuously improving our performance in alignment with our environmental, occupational health and safety, and quality goals, complying with legal and regulatory requirements as well as the requirements of the organizations we are a member of,

Providing continuous education and information on quality, environment, and occupational health and safety issues,

Establishing good communication channels with authorities, suppliers, customers, and the public on quality, environmental, and occupational health and safety matters,

Identifying environmental impacts and potential risks from our activities, products, and packaging in advance to ensure operational safety,

Preventing accidents and occupational diseases by using protective materials and adhering to occupational health and safety rules,

Continuously increasing customer satisfaction by exceeding customer expectations,

Offering products at reasonable prices without compromising quality,

Remaining environmentally friendly,

We commit to these principles.