VIA Labs, Inc. Announces Investment in Financial Assets of Achi Capital Partners Asia Fund II LP

1. Name and Nature of the Target (for preferred shares, also state agreed terms of issuance, such as dividend rate): Achi Capital Partners Asia Fund II LP
2. Date of Occurrence of the Event: 2026/5/6~2026/5/6
3. Date of Board Resolution: May 6, 2026 (Republic of China Calendar Year 115)
4. Other Approval Dates: Not applicable
5. Quantity of Transaction, Price per Unit, and Total Transaction Amount: No transaction quantity, no unit price, total transaction amount: US$9,000 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): Counterparty: Achi Capital Partners Asia Fund II LP; Not a related party
7. If the counterparty is a related party, 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 shall 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 of the related party shall also be announced: Not applicable
9. Relevant matters for the disposal of receivables (including the type of collateral attached to the disposed receivables, if the disposed receivables belong to related party receivables, the name of the related party and the book value of the related party's receivables disposed of this time shall also be announced): Not applicable
10. Gain (or Loss) on Disposal (Not applicable for acquisition of securities) (If deferred, state recognition status in a table): Not applicable
11. Delivery or Payment Terms (including payment period and amount), Contractual Restrictions, and Other Important Covenants: As per contract provisions
12. Method of Determining this Transaction, Reference Basis for Price Determination, and Decision-Making Unit: Method of determining the transaction, basis for price determination: As per contract provisions; Decision-making unit: Board of Directors
13. Net value per share of the acquired or disposed securities target company: Not applicable
14. As of now, the accumulated quantity, amount, shareholding ratio, and restricted rights (e.g., pledged status) of this transaction security (including this transaction): No transaction quantity; Amount: US$9,000 thousand; Shareholding ratio approximately: 3%; Restricted rights: None
15. As of now, the ratio of investment in securities (including this transaction) listed in Article 3 of the 'Regulations Governing the Acquisition and Disposal of Assets by Public Companies' to the total assets and equity attributable to owners of the parent in the company's most recent financial report, and the amount of working capital in the most recent financial report (Note 2): Ratio to total assets: 7.61%; Ratio to owners' equity: 9.94%; Working capital: NT$595,241 thousand
16. Broker and Brokerage Fees: Not applicable
17. Specific Purpose or Use of Acquisition or Disposal: Financial investment
18. Opinions of Dissenting Directors in this Transaction: None
19. This transaction is a related party transaction: No
20. Date of Approval by Supervisors or Audit Committee: May 6, 2026 (Republic of China Calendar Year 115)
21. Accountant's opinion on this transaction being unreasonable: Not applicable
22. Name of Accounting Firm: Not applicable
23. Name of Accountant: Not applicable
24. Accountant's License Number: Not applicable
25. Does it involve a change in operating model: No
26. Explanation of change in operating model: Not applicable
27. Transaction status with the counterparty in the past year and expected next year: None
28. Source of Funds: Own funds
29. Date of previous significant announcement on the same event: Not applicable
30. Other explanatory matters: None
Keywords: Significant announcement