[Allion] Board of Directors Approves Issuance of Global Depositary Receipts (GDRs) via Cash Capital Increase

1. Date of Board Resolution: June 3, 2026.
2. Source of Capital Increase: Cash capital increase by issuing common shares to participate in the issuance of Global Depositary Receipts (the "Proposal").
3. Whether a Shelf Registration is Adopted: No.
4. Total Issue Amount and Number of Shares: The tentative number of shares is 4,000,000 to 5,000,000. The Chairman is authorized to determine the issuance amount based on market conditions. The actual total amount will be calculated based on the total number of GDR units, the issue price, and the exchange rate of New Taiwan Dollar to US Dollar at the time of pricing.
5. Applicable to Shelf Registration: Not applicable.
6. Residual Amount and Shares after Shelf Registration: Not applicable.
7. Par Value per Share: NT$ 10.
8. Issue Price: Based on relevant regulations, the price will be at least 90% of the average closing price of the company's common stock, adjusted for stock dividends or capital reductions. The final issue price will be negotiated between the Chairman, following international practices, and the underwriters, considering international capital market conditions and domestic stock prices.
9. Employee Subscription: 10% of the newly issued shares are reserved for employees of the company and its subsidiaries, in accordance with the Company Act.
10. Public Offering Shares: Aside from the 10% reserved for employees, the remaining 90% will be issued publicly via GDRs.
11. Shareholder Subscription: Not applicable.
12. Treatment of Fractional Shares/Unsubscribed Shares: The Chairman is authorized to handle unsubscribed employee shares by offering them to specific parties or via public GDR issuance.
13. Rights and Obligations: Same as the company's existing common stock.
14. Use of Proceeds: To fulfill the need for foreign currency to purchase materials.
15. Reasonableness of Fundraising after Cash Capital Reduction: Not applicable.
16. Other Matters: The Chairman or their appointee is fully authorized to handle matters including underwriting methods, final issuance conditions, and schedule, if regulations or market conditions require modifications. The lead international underwriter is Citigroup Global Markets Limited.