【AcBel】Subsidiary Kangshu Electronics (Dongguan) Co., Ltd. Announces Acquisition of Right-of-Use Assets

1. Name and nature of the target object (e.g., land in XX Section XX Sub-section, XX City, XX District): Land and buildings at No. 186, Hongye North Road, Tangxia Town, Dongguan City 2. Date of fact occurrence: 115/5/11~115/5/11 3. Date of board of directors' approval: May 11, 2026 4. Other approval dates: Not applicable 5. Quantity of transaction units (e.g., XX square meters, equivalent to XX ping), price per unit, and total transaction amount: Lease area: Building 69,194.26 square meters Monthly rent: RMB 1,580,000; Total lease amount: RMB 94,800,000 Lease term: 115/10/1~120/9/30, total 5 years Right-of-use asset amount: RMB 79,913,670.46 6. Transaction counterparty and its relationship with the company (if the counterparty is an individual and not a related party, their name can be omitted): Transaction counterparty: Dongguan Yue Dong Property Co., Ltd. Relationship with the company: Not a related party 7. If the transaction counterparty is a related party, announce the reason for selecting the related party as the counterparty and the previous owner, the relationship between the previous owner and the company and the transaction counterparty, the date of previous transfer, and the transfer amount: Not applicable 8. If the owner of the subject of the transaction has been a related party of the company within the last five years, also announce the related party's acquisition and disposal dates, price, and relationship with the company at the time of transaction: Not applicable 9. Estimated profit (or loss) from disposal (not applicable for asset acquisition) (list recognition status for deferred items): Not applicable 10. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreement matters: Delivery or payment terms: Payment according to the contract signed by both parties Contract restrictions and other important agreement matters: None 11. Decision-making method for this transaction (e.g., tender, bid, or negotiation), reference basis for price determination, and decision-making unit: Decision method: Negotiation between parties Reference basis for price determination: Real estate appraisal report Decision-making unit: Board of Directors' resolution 12. Name of professional appraisal firm or company and its appraisal amount: Dongguan Dongxin De Lu Asset Real Estate Land Appraisal Co., Ltd. Appraisal amount: RMB 79,875,923.22 13. Names of professional appraisers: Zhou Hongliang, He Jun'gen 14. Professional appraiser's practice certificate number: Zhou Hongliang (Registration No.: 4420140007) He Jun'gen (Registration No.: 4320210123) 15. Is the appraisal report limited price, specific price, or special price? No or not applicable 16. Is the appraisal report not yet obtained? No or not applicable 17. Reason for not obtaining the appraisal report yet: Not applicable 18. If there is a significant difference in the appraisal results, the reason for the difference and the accountant's opinion: Not applicable 19. Name of accounting firm: Not applicable 20. Name of accountant: Not applicable 21. Accountant's practice certificate number: Not applicable 22. Broker and brokerage fee: Not applicable 23. Specific purpose or use of acquisition or disposal: Operational development and business needs 24. Opinions of dissenting directors on this transaction: None 25. Is this transaction a related party transaction? No 26. Date of supervisor's approval or audit committee's consent: May 11, 2026 27. Is this transaction an acquisition of real estate or its right-of-use asset from a related party? No 28. Price assessed according to Article 16 of the "Rules Governing Acquisitions or Disposals of Assets by Publicly Offered Companies": Not applicable 29. If the assessed price in the preceding paragraph is lower than the transaction price, the price assessed according to Article 17 of the same Rules: Not applicable 30. Date of previous announcement of material information on the same matter: Not applicable 31. Other matters to be described: None Keywords: Material Information