TOKAI Board Approves Capital Increase for Subsidiary

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): TOKAI (Vietnam) Co., Ltd.

2. Date on which the fact occurred: 115/7/9~115/7/9

3. Date of board approval: July 9, 2026 (Minguo Year 115)

4. Other decision dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Total investment of USD 10 million

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): 100% directly owned Vietnamese subsidiary of the company

7. If the counterparty is a related party, state the reason for selecting them, the previous transferor, the relationship between the previous transferor, the company, and the counterparty, the transfer date, and transfer amount: Not applicable

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

9. Matters related to the disposal of claims (including types of collateral attached to disposed claims; if claims against related parties, disclose the name and book value of the disposed claim): Not applicable

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

11. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: Funds will be remitted in tranches according to funding needs

12. Decision-making method for this transaction, reference basis for price determination, and decision-making unit: Approved by the board of directors

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

14. Cumulative holdings (including this transaction) of the securities involved in this transaction, including quantity, amount, ownership percentage, and any rights restrictions (e.g., pledge status): USD 45 million Rights restrictions: None

15. Cumulative securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' as a percentage of total assets and equity attributable to owners of the parent company in the company's latest financial statements, and the amount of working capital in the latest financial statements (Note 2): Percentage of total assets in the parent company's latest financial statements: 10.81% Percentage of equity attributable to owners of the parent company: 16.16% Working capital in the parent company's latest financial statements: NT$2,106,692 thousand

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal of securities: Subsidiary investment plan

18. Dissenting directors' opinions on this transaction: None

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

20. Date of supervisor approval or audit committee consent: July 9, 2026 (Minguo Year 115)

21. Whether the accountant issued a non-reasonableness opinion: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant's license number: Not applicable

25. Whether this involves a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history 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 for the same event: Not applicable

30. Other explanatory matters: None