【Chung Yang Optics】Our Company's Investment in a Newly Established Subsidiary in Mainland China, Jiangxi Jingliang Optical Co., Ltd.

1. Date of occurrence of the event: 2026/05/07 2. Company name: Chung Yang Optics Co., Ltd. 3. Relationship with the company (please enter 'our company' or 'subsidiary'): Our company 4. Mutual shareholding ratio: Not applicable 5. Reason for occurrence: This investment plan intends to invest in a lump sum or in installments according to capital needs. After discussion and approval by the board of directors, the chairman is authorized to handle all related investment matters. 6. Countermeasures: None. 7. Other matters that need to be specified (if the subject of the event or resolution is a public company or above, this material information also meets Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act regarding matters that have a material impact on shareholders' equity or securities prices): None