【Xing Fu】Explanation by subsidiary Da Sheng Development Co., Ltd. regarding the significant information announced on March 9, 2022, and the reason why the disposal gains have not yet been recognized

1. Date of occurrence of the incident: 2026/05/13 2. Company name: Da Sheng Development Co., Ltd. 3. Relationship with the company (please enter "this company" or "subsidiary"): Subsidiary 4. Mutual shareholding ratio: Not applicable 5. Reason for occurrence: In the announcement of real estate disposal by Da Sheng Development Co., Ltd. on March 9, 2022, it was stated that the asset disposal gains should be actually recognized in March of this year. However, the disposal gains have not yet been recognized mainly because the disposed land belongs to urban readjustment, and the Keelung City Government is currently in the process of acceptance, requesting improvements on some items. The company is actively handling these matters, and it is expected not to affect the company's future financial and business situation. 6. Countermeasures: Once the Keelung City Government completes the acceptance and the land readjustment is finished, Da Sheng Development Co., Ltd. can proceed with the transfer of land ownership and recognize the asset disposal gains in a timely manner. 7. Other matters that need to be specified (If the subject of the incident or resolution is a public offering company or above, this significant information also complies with Article 7, Paragraph 9 of the Enforcement Rules of the Securities Exchange Act, which states matters that have a material impact on shareholders' equity or securities prices): None