Delight Announces Investment in Indonesia

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): PT DELIGHT INDUSTRIAL INDONESIA (Delight Indonesia)

2. Date of occurrence: June 18, 2026 ~ June 18, 2026

3. Board approval date: June 18, 2026

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: October 27, 2025: Transferred USD 1,100,000 (NTD 33,463,980) March 2, 2026: Transferred USD 1,000,000 (NTD 31,401,000) June 2, 2026: Transferred USD 3,000,000 (NTD 93,990,000)

6. Counterparty and its relationship with the company (if individual and not a related party, name may be omitted): Not applicable

7. If counterparty is a related party, state reasons for selection, previous owner, relationships among previous owner, company, and counterparty, transfer date, and amount: Not applicable

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

9. Matters regarding disposal of receivables (including types of collateral, and if receivables from related parties, name and book value): Not applicable

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

11. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: Funds transferred in installments based on capital needs

12. Decision-making method for the transaction, reference basis for pricing, and decision-making unit: Authorized by board resolution on May 9, 2025, granting the Chairman full authority to proceed within NTD 280 million Authorized by board resolution on June 18, 2026, granting the Chairman full authority to proceed within NTD 900 million

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

14. Cumulative holdings (including this transaction) to date in terms of quantity, amount, ownership percentage, and restricted rights (e.g., pledge status): Amount: USD 5,100,000 (NTD 158,854,980) Ownership: The company holds 99.59%, and its subsidiary Delight Samoa Holding Co., Ltd. holds 0.41%

15. Proportion of cumulative securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' relative to 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: Percentage of total assets: 1.40% Percentage of equity attributable to owners of the parent: 2.90% Working capital in latest financial statements: -NT$1,727,082 thousand

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal: To support factory construction needs of subsidiary PT DELIGHT INDUSTRIAL INDONESIA

18. Dissenting directors’ opinions on this transaction: None

19. Is this a related-party transaction? No

20. Date of supervisor approval or audit committee consent: Not applicable

21. Did the accountant issue a non-rational opinion? No

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant’s license number: Not applicable

25. Does this involve a change in business model? No

26. Explanation of business model change: Not applicable

27. Transaction history with counterparty in the past year and expected in the next year: Not applicable

28. Source of funds: Not applicable

29. Previous dates of major information announcements regarding the same event: May 9, 2025; October 27, 2025; March 2, 2026; and June 2, 2026

30. Other explanatory matters: 1. The company and its subsidiary Delight Samoa Holding Co., Ltd. have invested in Indonesia to establish PT DELIGHT INDUSTRIAL INDONESIA. 2. On October 27, 2025, the company transferred USD 1,089,000 (NTD 33,127,380) and the subsidiary transferred USD 11,000 (NTD 336,600), totaling USD 1,100,000 (NTD 33,463,980) invested in PT DELIGHT INDUSTRIAL INDONESIA. 3. On March 2, 2026, the company transferred USD 990,000 (NTD 31,086,000) and the subsidiary transferred USD 10,000 (NTD 315,000), totaling USD 1,000,000 (NTD 31,401,000) invested. 4. On June 2, 2026, the company transferred USD 3,000,000 (NTD 93,990,000) to PT DELIGHT INDUSTRIAL INDONESIA. 5. On June 18, 2026, the board approved an increase in the investment limit for Indonesia. The company has raised the investment cap for Delight Indonesia to 500 billion Indonesian Rupiah (approximately NTD 900 million, subject to exchange rate on transaction date) to strengthen local investment and operational flexibility. The board has authorized the Chairman full discretion to manage the investment within this 500 billion Rupiah limit.