EX-99.3

Exhibit 99.3

Chunghwa Telecom Co., Ltd. and Subsidiaries

Consolidated Financial Statements for the

Three Months Ended March 31, 2026 and 2025

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(In Millions of New Taiwan Dollars)


	March 31, 2026 (Unaudited)			December 31, 2025 (Audited)			March 31, 2025 (Unaudited)
ASSETS		Amount	%		Amount	%		Amount	%
CURRENT ASSETS
Cash and cash equivalents	$	35,231	6	$	36,944	7	$	29,048	5
Financial assets at fair value through profit or loss		—	—		3	—		5	—
Financial assets at fair value through other
comprehensive income		—	—		19	—		—	—
Hedging financial assets		—	—		3	—		—	—
Contract assets		8,809	2		8,576	2		8,487	2
Trade notes and accounts receivable, net		29,146	6		27,396	5		22,497	4
Receivables from related parties		178	—		213	—		155	—
Inventories		14,904	3		13,179	2		11,916	2
Prepayments		8,198	1		3,790	1		6,409	1
Other current monetary assets		33,626	6		23,468	4		36,773	7
Incremental costs of obtaining contracts		339	—		339	—		339	—
Other current assets		4,033	1		3,441	1		2,994	1

Total current assets		134,464	25		117,371	22		118,623	22

NONCURRENT ASSETS
Financial assets at fair value through profit or loss		1,239	—		1,211	—		1,083	—
Financial assets at fair value through other
comprehensive income		6,707	1		6,787	1		5,300	1
Financial assets at amortized cost		2,020	—		2,020	—		2,000	—
Investments accounted for using equity method		8,490	2		8,264	2		8,926	2
Contract assets		4,834	1		4,733	1		4,354	1
Property, plant and equipment		282,833	51		288,165	55		286,590	53
Right-of-use assets		10,476	2		10,764	2		11,321	2
Investment properties		14,103	3		12,420	2		12,293	2
Intangible assets		58,261	11		59,762	11		64,647	12
Deferred income tax assets		1,796	—		1,782	—		1,749	—
Incremental costs of obtaining contracts		1,052	—		1,109	—		1,209	—
Net defined benefit assets		10,022	2		9,866	2		9,072	3
Prepayments		6,174	1		5,931	1		4,790	1
Other noncurrent assets		5,147	1		5,495	1		5,075	1

Total noncurrent assets		413,154	75		418,309	78		418,409	78

TOTAL	$	547,618	100	$	535,680	100	$	537,032	100

LIABILITIES AND EQUITY
CURRENT LIABILITIES
Short-term loans	$	540	—	$	340	—	$	530	—
Financial liabilities at fair value through profit or loss		2	—		—	—		—	—
Hedging financial liabilities		2	—		—	—		—	—
Contract liabilities		22,647	4		21,296	4		16,582	3
Trade notes and accounts payable		13,846	3		15,923	3		10,693	2
Payables to related parties		144	—		177	—		120	—
Current tax liabilities		10,340	2		7,346	2		9,706	2
Lease liabilities		3,951	1		3,890	1		3,739	1
Other payables		26,053	5		28,716	5		23,586	4
Provisions		541	—		525	—		669	—
Current portion of long-term loans		5,399	1		1,900	—		8,805	2
Other current liabilities		948	—		957	—		1,017	—

Total current liabilities		84,413	16		81,070	15		75,447	14

NONCURRENT LIABILITIES
Long-term loans		1,600	—		1,600	—		1,629	—
Bonds payable		21,688	4		23,288	4		21,690	4
Contract liabilities		6,647	1		6,567	1		7,407	1
Deferred income tax liabilities		2,888	1		2,829	1		2,714	2
Provisions		563	—		560	—		308	—
Lease liabilities		6,574	1		7,001	1		7,462	1
Customers’ deposits		5,223	1		5,262	1		5,161	1
Net defined benefit liabilities		2,363	—		2,329	1		2,120	—
Other noncurrent liabilities		7,032	1		6,703	1		7,581	1

Total noncurrent liabilities		54,578	9		56,139	10		56,072	10

Total liabilities		138,991	25		137,209	25		131,519	24

EQUITY ATTRIBUTABLE TO STOCKHOLDERS OF THE PARENT
Common stocks		77,574	14		77,574	14		77,574	14

Additional paid-in capital		150,946	28		150,923	29		150,063	28

Retained earnings
Legal reserve		77,574	14		77,574	14		77,574	14
Special reserve		2,676	1		2,676	1		2,676	—
Unappropriated earnings		83,975	15		74,364	14		83,681	17

Total retained earnings		164,225	30		154,614	29		163,931	31

Others		941	—		1,020	—		1,231	—

Total equity attributable to stockholders of the parent		393,686	72		384,131	72		392,799	73
NONCONTROLLING INTERESTS		14,941	3		14,340	3		12,714	3

Total equity		408,627	75		398,471	75		405,513	76

TOTAL	$	547,618	100	$	535,680	100	$	537,032	100

- 1 -

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Millions of New Taiwan Dollars, Except Earnings Per Share)

(Unaudited)


	Three Months Ended March 31
	2026					2025
	Amount			%		Amount			%
REVENUES	$	59,988			100	$	55,808			100
OPERATING COSTS		37,238			62		34,203			61

GROSS PROFIT		22,750			38		21,605			39

OPERATING EXPENSES
Marketing		6,428			11		6,140			11
General and administrative		1,972			3		1,793			3
Research and development		1,115			2		1,030			2
Expected credit loss		132			—		120			—

Total operating expenses		9,647			16		9,083			16

OTHER INCOME AND EXPENSES		2			—		1			—

INCOME FROM OPERATIONS		13,105			22		12,523			23

NON-OPERATING INCOME AND EXPENSES
Interest income		198			—		212			—
Other income		41			—		37			—
Other gains and losses		(45	)		—		(25	)		—
Interest expense		(103	)		—		(89	)		—
Share of profit or loss of associates and joint ventures accounted for using equity method		(18	)		—		38			—

Total non-operating income and expenses		73			—		173			—

INCOME BEFORE INCOME TAX		13,178			22		12,696			23
INCOME TAX EXPENSE		3,056			5		2,964			5

NET INCOME		10,122			17		9,732			18

TOTAL OTHER COMPREHENSIVE INCOME (LOSS)
Items that will not be reclassified to profit or loss:
Unrealized gain or loss on investments in equity instruments at fair value through other comprehensive income		(117	)		—		568			1
Gain or loss on hedging instruments subject to basis adjustment		(5	)		—		1			—

(Continued)

- 2 -

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(In Millions of New Taiwan Dollars, Except Earnings Per Share)

(Unaudited)


	Three Months Ended March 31
	2026					2025
	Amount			%		Amount		%
Share of other comprehensive income of associates and joint ventures	$	(5	)		—	$	1		—

		(127	)		—		570		1

Items that may be reclassified subsequently to profit or loss:
Exchange differences arising from the translation of the foreign operations		72			—		74		—
Share of other comprehensive income of associates and joint ventures		(7	)		—		7		—

		65			—		81		—

Total other comprehensive income, net of income tax		(62	)		—		651		1

TOTAL COMPREHENSIVE INCOME	$	10,060			17	$	10,383		19

NET INCOME ATTRIBUTABLE TO
Stockholders of the parent	$	9,611			16	$	9,319		17
Noncontrolling interests		511			1		413		1

	$	10,122			17	$	9,732		18

COMPREHENSIVE INCOME ATTRIBUTABLE TO
Stockholders of the parent	$	9,532			16	$	9,964		18
Noncontrolling interests		528			1		419		1

	$	10,060			17	$	10,383		19

EARNINGS PER SHARE
Basic	$	1.24				$	1.20

Diluted	$	1.24				$	1.20

(Concluded)

- 3 -

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

(In Millions of New Taiwan Dollars)

(Unaudited)


	Equity Attributable to Stockholders of the Parent
													Others
													Exchange
													Differences
													Arising			Unrealized
													from the			Gain or Loss									Total Equity
					Retained Earnings								Translation of			on Financial			Gain or Loss						Attributable to
			Additional				Special		Unappropriated		Total Retained		the Foreign			Assets at			on Hedging						Stockholders			Noncontrolling
	Common Stocks		Paid-in Capital		Legal Reserve		Reserve		Earnings		Earnings		Operations			FVOCI			Instruments			Total Others			of the Parent			Interests			Total Equity
BALANCE, JANUARY 1, 2025	$	77,574	$	150,054	$	77,574	$	2,676	$	74,362	$	154,612	$	23		$	564		$	(1	)	$	586		$	382,826		$	12,980		$	395,806
Cash dividends by subsidiaries		—		—		—		—		—		—		—			—			—			—			—			(710	)		(710	)
Net income for the three months ended March 31, 2025		—		—		—		—		9,319		9,319		—			—			—			—			9,319			413			9,732
Other comprehensive income for the three months ended March 31, 2025		—		—		—		—		—		—		70			574			1			645			645			6			651

Total comprehensive income for the three months ended March 31, 2025		—		—		—		—		9,319		9,319		70			574			1			645			9,964			419			10,383

Changes in equities of subsidiaries		—		9		—		—		—		—		—			—			—			—			9			(7	)		2
Net increase in noncontrolling interests		—		—		—		—		—		—		—			—			—			—			—			32			32

BALANCE, MARCH 31, 2025	$	77,574	$	150,063	$	77,574	$	2,676	$	83,681	$	163,931	$	93		$	1,138		$	—		$	1,231		$	392,799		$	12,714		$	405,513

BALANCE, JANUARY 1, 2026	$	77,574	$	150,923	$	77,574	$	2,676	$	74,364	$	154,614	$	(192	)	$	1,209		$	3		$	1,020		$	384,131		$	14,340		$	398,471
Cash dividends by subsidiaries		—		—		—		—		—		—		—			—			—			—			—			(610	)		(610	)
Change in additional paid-in capital for not participating in the capital increase of subsidiaries		—		—		—		—		—		—		—			—			—			—			—			30			30
Net income for the three months ended March 31, 2026		—		—		—		—		9,611		9,611		—			—			—			—			9,611			511			10,122
Other comprehensive income for the three months ended March 31, 2026		—		—		—		—		—		—		67			(141	)		(5	)		(79	)		(79	)		17			(62	)

Total comprehensive income for the three months ended March 31, 2026		—		—		—		—		9,611		9,611		67			(141	)		(5	)		(79	)		9,532			528			10,060

Changes in equities of subsidiaries		—		23		—		—		—		—		—			—			—			—			23			303			326
Net increase in noncontrolling interests		—		—		—		—		—		—		—			—			—			—			—			350			350

BALANCE, MARCH 31, 2026	$	77,574	$	150,946	$	77,574	$	2,676	$	83,975	$	164,225	$	(125	)	$	1,068		$	(2	)	$	941		$	393,686		$	14,941		$	408,627

- 4 -

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Millions of New Taiwan Dollars)

(Unaudited)


	Three Months Ended March 31
	2026			2025
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$	13,178		$	12,696
Adjustments to reconcile income before income tax to net cash provided by operating activities:
Depreciation		8,537			8,340
Amortization		1,664			1,669
Amortization of incremental costs of obtaining contracts		233			238
Expected credit loss		132			120
Valuation loss (gain) on financial assets and liabilities at fair value through profit or loss, net		32			—
Interest expense		103			89
Interest income		(198	)		(212	)
Dividend income		(1	)		—
Compensation cost of share-based payment transactions		—			1
Share of loss (gain) of associates and joint ventures accounted for using equity method		18			(38	)
Gain on disposal of property, plant and equipment		(2	)		(1	)
Provision for impairment loss and obsolescence of inventory		19			38
Gain on disposal of subsidiaries		—			(15	)
Others		(50	)		50
Changes in operating assets and liabilities:
Decrease (increase) in:
Contract assets		(335	)		(121	)
Trade notes and accounts receivable		(1,865	)		3,407
Receivables from related parties		35			38
Inventories		(1,744	)		127
Prepayments		(4,415	)		(3,258	)
Other current assets		(592	)		118
Other current monetary assets		(216	)		(119	)
Incremental cost of obtaining contracts		(176	)		(225	)
Increase (decrease) in:
Contract liabilities		1,431			155
Trade notes and accounts payable		(2,077	)		(7,041	)
Payables to related parties		(33	)		(360	)
Other payables		(2,372	)		(2,349	)
Provisions		19			—
Net defined benefit plans		(122	)		(177	)
Other current liabilities		(11	)		(35	)

Cash generated from operations		11,192			13,135
Interests paid		(72	)		(71	)
Income taxes paid		(16	)		(113	)

Net cash provided by operating activities		11,104			12,951

(Continued)

- 5 -

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Millions of New Taiwan Dollars)

(Unaudited)


	Three Months Ended March 31
	2026			2025
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of financial assets at fair value through other comprehensive income	$	(37	)	$	(65	)
Proceeds from disposal of financial assets at fair value through other comprehensive income		18			—
Acquisition of financial assets at fair value through profit or loss		(60	)		(82	)
Acquisition of investments accounted for using equity method		(240	)		—
Net cash outflow from loss of control of subsidiaries		—			(9	)
Acquisition of property, plant and equipment		(4,550	)		(5,407	)
Proceeds from disposal of property, plant and equipment		6			2
Acquisition of intangible assets		(79	)		(33	)
Acquisition of investment properties		—			(2	)
Acquisition of time deposits, negotiable certificates of deposit and commercial paper with maturities of more than three months		(21,530	)		(23,031	)
Proceeds from disposal of time deposits, negotiable certificates of deposit and commercial paper with maturities of more than three months		11,658			9,705
Decrease (increase) in other noncurrent assets		347			(204	)
Increase in prepayments for leases		(236	)		(342	)
Interests received		167			169
Dividends received		1			156
Proceeds from profit distribution of financial assets at fair value through profit or loss		5			—

Net cash used in investing activities		(14,530	)		(19,143	)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term loans		675			530
Repayments of short-term loans		(475	)		(150	)
Proceeds from issuance of bonds		2,569			—
Payments for transaction costs attributable to the issuance of bonds		(5	)		—
Decrease in customers’ deposits		(38	)		(141	)
Payments for the principal of lease liabilities		(1,163	)		(1,203	)
Increase (decrease) in other noncurrent liabilities		296			(107	)
Cash dividends distributed to noncontrolling interests		(216	)		(1	)
Change in other noncontrolling interests		32			13

Net cash provided by (used in) financing activities		1,675			(1,059	)

EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS		38			39

(Continued)

- 6 -

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In Millions of New Taiwan Dollars)

(Unaudited)


	Three Months Ended March 31
	2026			2025
NET DECREASE IN CASH AND CASH EQUIVALENTS	$	(1,713	)	$	(7,212	)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		36,944			36,260

CASH AND CASH EQUIVALENTS, END OF PERIOD	$	35,231		$	29,048

(Concluded)

- 7 -

CHUNGHWA TELECOM CO., LTD. AND SUBSIDIARIES

NOTE TO CONSOLIDATED FINANCIAL STATEMENTS

Three Months Ended March 31, 2026 and 2025

(Unaudited)

STATEMENT OF COMPLIANCE

The Company has prepared its consolidated balance sheets as of March 31, 2026 and 2025, the related consolidated statements of comprehensive income, changes in equity and cash flows for the three months ended March 31, 2026 and 2025 in accordance with IAS 34 “Interim Financial Reporting” as issued by the International Accounting Standards Board (IASB). The consolidated financial statements are incomplete as they omit the related footnote disclosures as required under International Financial Reporting Standards as issued by IASB.

- 8 -