Yi Hua Announces Acquisition of Real Estate from Related Party

1. Name and nature of the subject property (e.g., land located in Section XX, Subsection XX, North District, Taichung City): Land plots No. 655, 657, 660, 674, and 731, Xigang Fort Section, Xigang District, Tainan City, and the building (No. 492) on the land. Land use zoning: Residential area, road land; one-story brick structure; ownership rights: full rights.

2. Date of occurrence: July 2, 115 (Minguo calendar) ~ July 2, 115

3. Board approval date: July 2, Minguo 115 (2026)

4. Other approval dates: Not applicable

5. Quantity of units (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount: Total land area: approximately 2,082.55 square meters (about 629.97 ping), including 70.32 square meters of road land. Building No. 492 area: approximately 207.45 square meters (about 62.75 ping). Total transaction amount: NT$112,500,000 (NT$178,580 per ping).

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party, name disclosure may be omitted): Related party: Yuan Bang Construction Development Co., Ltd. (the responsible person of this company is a director of our company).

7. If the counterparty is a related party, state the reason for selecting them, the previous owner, the relationship between the previous owner, the company, and the counterparty, the previous transfer date, and transfer amount: The transaction counterparty is the owner of adjacent land, making the transaction necessary. (1) Previous acquisition date: October 13, Minguo 112 (2023) (2) Price: NT$104,200,000 (3) Previous owner (related party): Li Li-wen and four other individuals (not related parties).

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

9. Expected gain (or loss) from disposal (not applicable for asset acquisition) (if deferred, provide a table showing recognition): Not applicable

10. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: Delivery or payment terms: as stipulated in the sales contract. Contractual restrictions: None Other important agreements: None

11. Method of transaction decision (e.g., bidding, price comparison, negotiation), reference basis for pricing, and decision-making unit: Transaction decision method: Negotiation Pricing reference basis: Based on appraisal by a professional valuation agency Decision-making unit: Board of Directors

12. Name of the professional valuation firm or company and the appraised value: Chung Hua Real Estate Appraisers Joint Office; land appraisal value: NT$112,784,925

13. Name of the professional appraiser: Hsieh Tien-Ching

14. Appraiser's license number: (99) Taipei City Appraisal No. 000149

15. Whether the appraisal report indicates a restricted, specific, or special price: No / Not applicable

16. Whether the appraisal report has not yet been obtained: No / Not applicable

17. Reason for not yet obtaining the appraisal report: Not applicable

18. If there is a significant difference in appraisal results, explain the reason and include the accountant's opinion: Not applicable

19. Name of the accounting firm: Not applicable

20. Name of the accountant: Not applicable

21. Accountant's license number: Not applicable

22. Broker and brokerage fees: None

23. Specific purpose or use of the acquisition or disposal: To acquire construction land for future building development.

24. Opinions of directors who objected to the transaction: None

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

26. Date of approval by supervisors or audit committee: July 2, Minguo 115 (2026)

27. Whether this transaction involves acquiring real estate or right-of-use assets from a related party: Yes

28. Valuation amount assessed under Article 16 of the 'Asset Acquisition and Disposal Regulations for Publicly Issued Companies': NT$119,093,455

29. Valuation amount under Article 17 of the same regulations, if the valuation in the previous item is lower than the transaction price: Not applicable

30. Previous date of material information disclosure regarding the same event: Not applicable

31. Other explanatory matters: None