Delta Electronics Announces Board Resolution for Capital Increase in Subsidiary Delta Energy Systems (Singapore) PTE. LTD. (DESS)

1. Name and Nature of the Target (for preferred shares, agreed issuance terms such as dividend yield should also be indicated): Common shares of Delta Energy Systems (Singapore) PTE. LTD. (DESS)
2. Date of Occurrence of the Event: April 27, 2026 ~ April 27, 2026
3. Date of Board Resolution: April 27, 2026
4. Other Approval Dates: Not applicable
5. Transaction Volume, Unit Price, and Total Transaction Amount:
Transaction volume: Approximately 66 million shares
Unit price: 1 USD
Total transaction amount: Approximately 66 million USD
6. Counterparty to the Transaction and Its Relationship with the Company (if the counterparty is a natural person and not a related party of the company, disclosure of their name may be omitted):
Delta Electronics (Thailand) Public Company Limited (DET) is a subsidiary of the company. This case involves DET's planned capital increase in its 100% subsidiary DESS.
7. If the counterparty is a related party, also disclose the reason for selecting the related party as the transaction object, the previous owner of the transferred asset, the relationship between the previous owner and the company and the counterparty, the date of the previous transfer, and the transfer amount:
Not applicable
8. If the transaction target's ownership changed hands within the last five years and the owner was a related party of the company, also disclose the date and price of the related party's acquisition and disposal, and the relationship with the company at the time of the transaction:
Not applicable
9. Matters related to the disposal of receivables (including types of collateral attached to the receivables, and if receivables are against a related party, the name of the related party and the book value of the receivables being disposed of):
Not applicable
10. Gain (or Loss) on Disposal (not applicable for acquisition of marketable securities) (for deferred items, explain recognition details in a list):
Not applicable
11. Terms of Delivery or Payment (including payment period and amount), Contractual Restrictions, and Other Important Agreements:
Terms of delivery or payment: Wire transfer to a designated bank account
Contractual restrictions and other important agreements: None
12. Decision-Making Method, Basis for Price Determination, and Decision-Making Unit for This Transaction:
Approved by DET's board of directors. This case still requires approval from the company's board of directors.
13. Net Asset Value per Share of the Acquired or Disposed Securities:
NTD 40.35
14. As of now, the Quantity, Amount, Shareholding Ratio, and Restricted Rights (e.g., pledged shares) of Accumulated Holdings of These Securities (including this transaction):
Accumulated holdings of these securities (including this transaction) quantity: Approximately 411 million shares
Accumulated holdings of these securities (including this transaction) amount: Approximately 411 million USD
Accumulated holdings of these securities (including this transaction) shareholding ratio: 100%
Restricted rights: None
15. As of now, the Proportion of Investment in Marketable Securities (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" to the Company's Latest Financial Report's Total Assets and Equity Attributable to Owners of Parent, and the Amount of Working Capital in the Latest Financial Report (Note 2):
Proportion of total assets: 70.64%
Proportion of equity attributable to owners of parent: 110.87%
Working capital amount: -10,463,518 thousand NTD (The Group's cash is sufficient to cover the transaction price of this case)
16. Broker and Brokerage Fees:
Not applicable
17. Specific Purpose or Use of Acquisition or Disposal:
To support the capital needs for subsidiary factory construction
18. Opinions of Directors Who Expressed Dissent on This Transaction:
None
19. Is This Transaction a Related Party Transaction: Yes
20. Date of Approval by Supervisors or Audit Committee:
Not applicable
21. Accountant Issued Unreasonable Opinion for This Transaction: Not applicable
22. Accounting Firm Name:
Not applicable
23. Accountant Name:
Not applicable
24. Accountant's License Number:
Not applicable
25. Does It Involve a Change in Business Model: No
26. Explanation of Business Model Change:
Not applicable
27. Transaction Status with the Counterparty in the Past Year and Expected in the Next Year:
Not applicable
28. Source of Funds:
Not applicable
29. Date of Previous Material Information Announcement for the Same Event: Not applicable
30. Other Matters to be Specified:
None