Everlight Announces Subsidiary's Acquisition of Land for Factory Construction in Thailand

1. Name and nature of the subject property (e.g., land located in Section XX, Subsection XX, North District, Taichung City): Land Deed Numbers: 41061, 41062, 41063 Parcel Numbers: 711, 712, 713 Located at BP Industrial Park, Highway No. 314, Khlong Prawet Sub-district, Ban Pho District, Chachoengsao Province, Thailand

2. Date of occurrence: July 2, 115 to July 2, 115

3. Board approval date: July 2, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Quantity of units (e.g., XX square meters, converted to XX ping), unit price, and total transaction amount: Land area: 78 Rai, 3 Ngan, 0.2 Wah, equivalent to 126,000.8 square meters Unit price: 10,500,000 THB per Rai Total transaction amount: 826,880,250 THB (approximately 864,394,993 TWD)

6. Counterparty and its relationship with the company (if individual and not a related party, name may be omitted): BAANPHO GREENPARK CO., LTD. (unrelated party)

7. If the counterparty is a related party, state the reason for selection, previous owner, relationships among previous owner, company, and counterparty, transfer date, and amount: Not applicable

8. If the property’s owner within the past five years was a related party of the company, disclose the date and price of acquisition/disposal and the relationship with the company at the time: Not applicable

9. Estimated gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, provide details of recognition): Not applicable

10. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: (1) Delivery or payment terms: Payment according to agreed sales contract terms (2) Contractual restrictions: None (3) Other important agreements: None

11. Decision method for the transaction (e.g., bidding, comparison, negotiation), reference basis for price determination, and decision-making unit: (1) Decision method: Negotiation (2) Reference basis for price: Appraisal report (3) Decision-making unit: Board of Directors of Everlight Electronics (Thailand) Co., Ltd.

12. Name of professional appraisal firm or company and appraisal value: Appraisal firm: CBRE Valuation and Advisory Services Appraisal value: 709,000,000 THB (approximately 741,166,632 TWD)

13. Name of professional appraiser: Penthida Srisawang

14. Professional appraiser license number: 311

15. Whether the appraisal report indicates a limited, specific, or special price: No or not applicable

16. Whether appraisal report has not yet been obtained: No or not applicable

17. Reason for not obtaining appraisal report: Not applicable

18. If there is a significant difference in appraisal results, state the reason and auditor’s opinion: Not applicable

19. Auditor firm name: Not applicable

20. Auditor name: Not applicable

21. Auditor license number: Not applicable

22. Broker and brokerage fee: Not applicable

23. Specific purpose or use of the acquisition or disposal: Everlight Electronics (Thailand) Co., Ltd. is purchasing the land to construct a factory and install equipment.

24. Opinions of directors who objected to the transaction: None

25. Whether this transaction is a related-party transaction: No

26. Date of supervisor approval or audit committee consent: Not applicable

27. Whether the transaction involves acquiring real estate or right-of-use assets from a related party: No

28. Evaluation price under Article 16 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies': Not applicable

29. Evaluation price under Article 17 if the price in the previous item is lower than transaction price: Not applicable

30. Previous date of material information disclosure for the same event: Not applicable

31. Other explanatory matters: The transaction amount and appraisal value are converted using the exchange rate of the day prior to the announcement.