Elan Microelectronics Corp. Board of Directors Resolves to Cancel Treasury Restricted Employee Stock Rights and Implement Capital Reduction

1. Date of Board of Directors' resolution: 2026/05/08 2. Reason for capital reduction: Due to employees who were originally granted restricted employee stock rights not meeting the vesting conditions, the Company's Board of Directors resolved to cancel the treasury shares (restricted employee stock rights) and reduce capital. 3. Capital reduction amount: NTD 819,990 4. Shares to be canceled: 81,999 shares 5. Capital reduction ratio: 0.04% 6. Share capital after capital reduction: 221,069,216 shares 7. Scheduled date of shareholders' meeting: Not applicable 8. Number of listed common shares after capital reduction of new shares: Not applicable 9. Ratio of listed common shares after capital reduction of new shares to issued common shares (listed common shares after capital reduction / issued common shares after capital reduction): Not applicable 10. For cases where the number of listed common shares after the aforementioned capital reduction is less than 60 million shares and less than 25%, please explain the measures to address low stock liquidity: Not applicable 11. Capital reduction record date: 2026/05/26 12. Other matters that should be specified: None