Taliang Technology to Acquire 100% of Supplier Zhi Yan Technology for Vertical Integration

Publication Date: 2026/05/19 Date of Statement: 2026/05/18 Time of Statement: 17:20:33 Company Code: 3167 Company Name: Taliang Subject: Resolution by the company's Board of Directors to acquire 100% equity in Zhi Yan Technology Co., Ltd. (Correction to accountant's reasonableness opinion) Applicable Regulation: Article 20 Date of Occurrence: 2026/05/12 Explanation: 1. Name and nature of the underlying asset: Common stock of Zhi Yan Technology Co., Ltd. (hereinafter referred to as Zhi Yan Company). 2. Date of occurrence: 2026/5/12~2026/5/12 3. Board of Directors resolution date: May 12, 2026. 4. Other approval dates: N/A. 5. Transaction volume, price per unit, and total amount: Expected acquisition of 1,830,000 common shares of Zhi Yan Company, at a price of approximately NT$112.30 per share, for a total amount of NT$205,500 thousand. 6. Counterparty and relationship with the company: Natural person shareholders. 7. If the counterparty is a related party: No. 8. If the underlying asset was owned by a related party of the company within the last five years: N/A. 9. Matters related to the disposal of creditor's rights: N/A. 10. Profit (or loss) on disposal (not applicable for securities acquisition): N/A. 11. Delivery or payment terms, contract restrictions, and other important agreements: Contract not yet signed; subsequent procedures will depend on the company's progress. 12. Decision-making process, basis for price determination, and decision-making unit: 1. Engaged Hsing-Ming CPA Firm for due diligence on financial information; received a reasonableness opinion on the transaction price from Sincere CPA Firm. 2. Decision-making units are the company's Audit Committee and Board of Directors. 13. Net asset value per share of the target company: NT$106.80. 14. Cumulative holding of the securities (including this transaction) to date: N/A. 15. Securities investment as a percentage of total assets and equity, and working capital amount as per the latest financial statements: N/A. 16. Broker and brokerage fees: N/A. 17. Specific purpose or use of the acquisition: Zhi Yan Company's main assets are cash, bank deposits, other receivables, and inventory. It is a key supplier of controller-related modules for our company. The acquisition is for vertical integration to obtain core technology and intellectual property, and to recruit key technical personnel. 18. Opinions of dissenting directors: No. 19. Is this a related party transaction: No. 20. Date of approval by supervisors or audit committee: May 12, 2026. 21. Did the accountant issue an unreasonable opinion: No. 22. Name of the accounting firm: Sincere CPA Firm. 23. Name of the accountant: Chang, Ching-Chin. 24. Accountant's practicing certificate number: Taipei City CPA Cert. No. 4243. 25. Does it involve a change in business model: No. 26. Explanation of business model change: None. 27. Transactions with the counterparty in the past year and expected in the next year: None. 28. Source of funds: Own funds. 29. Date of previous material information announcement on the same event: N/A. 30. Other remarks: None.