Hoshinrin Green Energy Announces Acquisition of Intangible Assets

1. Name and nature of the subject matter (if involving preferred shares, specify issuance conditions such as dividend rate):
The contract price for the second-phase renovation of kitchen waste anaerobic treatment facilities and the construction of an enhanced high-efficiency composting system, as stipulated in the contract signed between Hoshinrin Company and the contractors under the 'Taichung Waipu Composting Plant (Green Energy Ecological Park) Reconstruction, Operation, and Transfer Project' (ROT) contract with the Taichung City Environmental Protection Bureau.

2. Date on which the fact occurred: June 15, 115 (2026) ~ June 15, 115 (2026)

3. Date approved by the board of directors: June 15, 115 (2026)

4. Other approval dates: Not applicable

5. Quantity, unit price, and total transaction amount:
Total transaction amount: NT$766,157 thousand (inclusive of tax)

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted):
1. Shanlinshui Environmental Engineering Co., Ltd., relationship with the company: parent-subsidiary.
2. Jubo International Co., Ltd., relationship with the company: none.

7. If the counterparty is a related party, state the reason for selecting such party, the previous owner of the asset, the relationship between the previous owner, the company, and the counterparty, the previous transfer date, and the transfer amount:
The intangible assets acquired in this transaction are held by related parties Shanlinshui Environmental Engineering Co., Ltd. and Jubo Environmental Protection Technology Co., Ltd., primarily comprising their related technologies and experience in organic waste system reconstruction, with full professional capabilities regarding asset content and application. Considering technological continuity and future operational integration benefits, the aforementioned related parties were selected as transaction counterparts.

8. If the owner of the subject asset was a related party of the company within the past five years, disclose the date, price, and relationship with the company at the time of acquisition and disposal:
Not applicable.

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are disposed, disclose the name of the related party and the book value of the receivables disposed):
Not applicable.

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, explain recognition status in tabular form):
Not applicable.

11. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements:
Payment shall be made periodically according to the contract terms.

12. Decision-making method for this transaction, reference basis for price determination, and decision-making unit:
Price determined through market inquiry and negotiation; decision-making unit: Board of Directors.

13. Net asset value per share of the securities-issuing company acquired or disposed:
Not applicable.

14. Cumulative number, amount, ownership percentage, and restricted rights status (e.g., pledge status) of securities held to date (including this transaction):
Not applicable.

15. Proportion of securities investments (including this transaction) listed under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' to the company's total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements:
Not applicable.

16. Broker and brokerage fees:
Not applicable.

17. Specific purpose or use of the acquisition or disposal:
For construction and operation under the 'Taichung Waipu Composting Plant (Green Energy Ecological Park) Reconstruction, Operation, and Transfer Project' (ROT) contract signed with the Taichung City Environmental Protection Bureau.

18. Dissenting opinions from directors regarding this transaction:
None.

19. Whether this transaction is a related-party transaction: Yes

20. Date of auditor approval or audit committee consent:
June 15, 115 (2026)

21. Whether the accountant issued a non-reasonable opinion on this transaction: No

22. Name of the accounting firm:
Not applicable.

23. Name of the accountant:
Not applicable.

24. Accountant's practice certificate number:
Not applicable.

25. Whether this involves 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. Previous date of material information disclosure regarding the same event: Not applicable

30. Other explanatory matters:
The construction input costs under the 'Taichung Waipu Composting Plant (Green Energy Ecological Park) Reconstruction, Operation, and Transfer Project' (ROT) contract signed between Hoshinrin Company and the Taichung City Environmental Protection Bureau shall be recognized as intangible assets upon completion, in accordance with IFRIC 12 Service Concession Arrangements under International Financial Reporting Standards.