ACES Announces Board Resolution to Handle Cancellation of Restricted Employee Stock Units and Capital Reduction

1. Date of board resolution: May 08, 2026 2. Reason for capital reduction: In accordance with the company's 2023 restricted employee stock unit issuance regulations, to repurchase shares that did not meet the vesting conditions specified in the issuance regulations. 3. Capital reduction amount: NTD 1,190,000 4. Number of shares to be cancelled: 119,000 shares 5. Capital reduction ratio: 0.07% 6. Capital stock after capital reduction: NTD 1,636,974,410 7. Scheduled date of shareholders' meeting: Not applicable 8. Estimated number of common shares listed after capital reduction: Not applicable 9. Ratio of estimated common shares listed after capital reduction to total outstanding common shares (listed common shares after reduction / outstanding common shares after reduction): Not applicable 10. For cases where the estimated number of listed common shares after capital reduction in the preceding two items is less than 60 million shares and less than 25%, please explain the countermeasures for low stock liquidity: Not applicable 11. Record date for capital reduction: May 18, 2026 12. Other matters to be specified: None