Lite-On Technology: Board Resolution to Indirectly Increase Capital in LITE-ON, INC. via 100% Directly Held Subsidiary LITE-ON TECHNOLOGY USA, INC.

1. Name and nature of the target (for preferred shares, the agreed terms of issuance such as dividend rate should also be specified):
Shares of LITE-ON TECHNOLOGY USA, INC.
Shares of LITE-ON, INC.
2. Date of occurrence of the event: 2026/4/29~2026/4/29
3. Date of board resolution: April 29, 2026 (ROC calendar year 115)
4. Other approval dates: Not applicable
5. Transaction volume, unit price, and total transaction amount:
Total transaction amount: US$ 919,000 thousand
6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, their name may be omitted):
LITE-ON TECHNOLOGY USA, INC. is a 100% owned subsidiary of the company;
LITE-ON, INC. is a 100% owned subsidiary of LITE-ON TECHNOLOGY USA, INC.
7. If the counterparty is a related party, the reason for selecting the related party as the transaction object, the previous owner, the relationship between the previous owner and the company and the counterparty, the previous transfer date, and the transfer amount should also be announced:
Not applicable
8. If the ownership of the transaction target has been a related party of the company within the last five years, the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction should also be announced:
Not applicable
9. Matters related to the disposal of receivables (including the type of collateral attached to the receivables, if the disposed receivables belong to related party receivables, the name of the related party and the book value of the disposed related party receivables should also be announced):
Not applicable
10. Disposal profit (or loss) (not applicable for acquisition of securities) (for deferred items, a table should be provided to explain the recognition status):
Not applicable
11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements:
Staged investment based on funding needs
12. Method of determining this transaction, reference basis for price determination, and decision-making unit:
Approved by the company's board of directors
13. Net value per share of the acquired or disposed securities target company:
Not applicable
14. As of now, the cumulative quantity, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of these transaction securities (including this transaction):
LITE-ON TECHNOLOGY USA, INC.
Cumulative investment amount: US$1,027,172 thousand
Shareholding ratio: 100%
Restrictions on rights: None
LITE-ON, INC.
Cumulative investment amount: US$948,400 thousand
Shareholding ratio: 100%
Restrictions on rights: None
15. As of now, the proportion of investment in securities (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition or Disposal of Assets by Public Companies" to the total assets and equity attributable to owners of the parent company in the latest financial report, and the amount of working capital in the latest financial report (Note 2):
LITE-ON TECHNOLOGY USA, INC.
Proportion of total assets: 58.97%
Proportion of equity attributable to owners of the parent company: 113.99%
Working capital amount: NT$10,856,387 thousand
LITE-ON, INC.
Proportion of total assets: 18.28%
Proportion of equity attributable to owners of the parent company: 35.35%
Working capital amount: NT$10,856,387 thousand
16. Broker and brokerage fees:
Not applicable
17. Specific purpose or use of acquisition or disposal:
Funds required for expanding production capacity
18. Opinions of dissenting directors on this transaction:
None
19. This transaction is a related party transaction: Yes
20. Date of approval by supervisors or audit committee:
April 29, 2026 (ROC calendar year 115)
21. Accountant's non-reasonable opinion on this transaction: Not applicable
22. Name of accounting firm:
Not applicable
23. Name of accountant:
Not applicable
24. Accountant's practice certificate number:
Not applicable
25. Does it involve a change in operating model: No
26. Explanation of changes in operating model:
Not applicable
27. Transaction status with the counterparty in the past year and estimated next year:
Not applicable
28. Source of funds:
Not applicable
29. Date of previous major announcement regarding the same event: Not applicable
30. Other matters to be specified:
Exchange rate 31.945