[Accton] Announcement (supplement to Dec 18 announcement) regarding subsidiary Accton Technology SG Pte Ltd. announcing the investment in subsidiary ACCTON TECHNOLOGY MY SDN. BHD.

1. Name and nature of the target (if preferred stock, indicate agreed terms such as dividend rate): ACCTON TECHNOLOGY MY SDN. BHD.
2. Date of occurrence: 115/5/11~115/5/11
3. Date of Board of Directors approval: December 18, 2025
4. Date of other approval: Not applicable
5. Transaction quantity, price per unit, and total transaction amount:
USD 11,000,000
6. Counterparty and relationship with the company (if the counterparty is a natural person and not related to the company, their name may be omitted):
ACCTON TECHNOLOGY MY SDN. BHD.;
Subsidiary of Accton Technology SG Pte Ltd.
7. If the counterparty is related, announce the reason for selecting the related party as the counterparty, the previous owner, the relationship between the previous owner, the company, and the 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, announce the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction:
Not applicable
9. Matters related to the disposal of debt this time (including the type of collateral attached to the disposed debt, and if the disposed debt is a debt owed to a related party, the name of the related party and the book value of the debt disposed of this time):
Not applicable
10. Profit (or loss) from disposal (not applicable for acquisition of securities) (list the recognition status if deferred):
Not applicable
11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements:
Not applicable
12. Decision method for this transaction, reference for price determination, and decision-making unit:
Based on the resolution of the Board of Directors on December 18, 2025.
13. Net asset value per share of the company whose securities are acquired or disposed of:
Not applicable
14. Cumulative holding quantity, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of this transaction's securities (including this transaction) to date:
Cumulative holding amount: USD 11,000,000
15. To date, the ratio of investment in securities listed in Article 3 of the "Regulations for the Acquisition and Disposal of Assets by Public Issuance Companies" (including this transaction) to the company's total assets and equity attributable to the parent company owner in its latest financial statement, and the operating capital amount in its latest financial statement (Note 2):
Proportion of total assets: 0.22 %
Proportion of owner's equity: 0.53 %
Operating capital amount: 37,876,521 thousand NT$
16. Broker and brokerage fees:
Not applicable
17. Specific purpose or use of acquisition or disposal:
Long-term investment
18. Opinions of dissenting directors regarding this transaction:
None
19. Is this transaction a related party transaction?
Yes
20. Date of approval by supervisor or audit committee:
December 18, 2025
21. Accountant's opinion on the reasonableness of this transaction:
Not applicable
22. Name of accounting firm:
Not applicable
23. Name of accountant:
Not applicable
24. Certificate number of accountant:
Not applicable
25. Does it involve a change in operating model?
No
26. Explanation of operating model change:
Not applicable
27. Transaction situation with the counterparty in the past year and expected in the next year:
Not applicable
28. Source of funds:
Own funds
29. Date of previous announcement of material information on the same event: Not applicable
30. Other matters to be noted:
None