VIA Announces Acquisition of New Shares from Capital Increase in Subsidiary VIABASE CO., LTD.

1. Name and Nature of the Subject Matter (for preferred shares, issuance conditions such as dividend rate should also be specified): Ordinary shares of VIABASE CO., LTD.
2. Date of Occurrence: 2026/3/11 to 2026/5/6
3. Date of Board of Directors' Resolution: May 6, 2026
4. Other Resolution Dates: Not applicable
5. Quantity of Transaction, Price per Unit, and Total Transaction Amount: Quantity of transaction: 18,000,000 shares; Price per unit: USD 1; Total transaction amount: USD 18,000,000 (approximately TWD 569,520 thousand)
6. Counterparty 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): VIABASE CO., LTD. is a 100% owned subsidiary of VIA.
7. If the counterparty is a related party, the reason for selecting the related party as the transaction object, the previous owner of the transfer, the relationship between the previous owner and the company and the counterparty, the previous transfer date and transfer amount should also be disclosed: Not applicable
8. If the subject matter has been owned by a related party of the company within the last five years, the related party's acquisition and disposal dates, prices, and relationship with the company at the time of the transaction should also be disclosed: Not applicable
9. Relevant matters concerning the disposal of claims (including the type of collateral attached to the claims, and if the claims belong to a related party, the name of the related party and the book value of the claims disposed of this time): Not applicable
10. Disposal gains (or losses) (not applicable to acquisition of securities) (for deferred items, a table explaining the recognition situation should be provided): Not applicable
11. Delivery or Payment Terms (including payment period and amount), Contractual Restrictions, and Other Important Covenants: Payment in installments
12. Method of Decision for this Transaction, Reference Basis for Price Determination, and Decision-making Unit: Authorized by the Board of Directors
13. Net Asset Value per Share of the Acquired or Disposed Securities Company: TWD 54.38
14. As of now, the quantity, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of cumulative holdings of these securities (including this transaction): Quantity: 169,382,531 shares; Amount: USD 169,382,531; Shareholding ratio: 100%; Restrictions on rights: None
15. As of now, the proportion of investment in securities listed in Article 3 of the "Regulations Governing the Acquisition or Disposal of Assets by Public Companies" (including this transaction) to the total assets and owner's equity attributable to the parent company in the most recent financial report, and the working capital amount in the most recent financial report (Note 2): Proportion of assets: 66.24%; Proportion of owner's equity attributable to the parent company: 85.29%; Working capital: TWD 4,094,971 thousand
16. Broker and Brokerage Fees: Not applicable
17. Specific Purpose or Use of Acquisition or Disposal: Long-term investment
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: May 6, 2026
21. Accountant's non-reasonable opinion for this transaction: Not applicable
22. Name of Accounting Firm: Not applicable
23. Accountant's Name: Not applicable
24. Accountant's Professional Certificate Number: Not applicable
25. Does it involve a change in operating model: No
26. Explanation of operating model change: No
27. Transaction status with the counterparty in the past year and estimated next year: Not applicable
28. Source of Funds: Own funds
29. Date of previous major announcement regarding the same event: Not applicable
30. Other matters to be specified: None