Bo Teng Announces Board Approval of Capital Increase for Subsidiary Jingcheng Material Co., Ltd.

1. Name and Nature of the Subject Matter (for preferred shares, the agreed terms of issue such as dividend rate should also be specified): Common shares of Jingcheng Material Co., Ltd. 2. Date of Occurrence of the Event: 2026/5/8~2026/5/8 3. Date of Board Resolution: May 8, 2026 4. Other Approval Dates: Not applicable 5. Transaction Volume, Unit Price, and Total Transaction Amount: Transaction volume: 10,000,000 shares Unit price: NT$10 per share Total transaction amount: NT$100,000,000 6. Counterparty and its Relationship with the Company (if the counterparty is a natural person and not a related party of the company, disclosure of their name may be omitted): Counterparty: Jingcheng Material Co., Ltd. Relationship with the company: 100% owned subsidiary of the company 7. If the counterparty is a related party, the reason for selecting the related party as the transaction counterparty, the previous owner of the transferred asset, the relationship between the previous owner, the company, and the counterparty, the previous transfer date, and the transfer amount shall also be disclosed: Not applicable 8. If the ownership of the transaction subject matter has been a related party of the company within the past five years, the acquisition and disposal dates, prices, and the relationship with the company at the time of the transaction shall also be disclosed: Not applicable 9. Matters related to the disposal of claims (including the type of collateral attached to the claims, and if the disposed claims belong to claims against a related party, the name of the related party and the book value of the disposed claims against that related party shall also be disclosed): Not applicable 10. Disposal profit (or loss) (not applicable for acquisition of securities) (for deferred items, a table should be provided to explain the recognition status): Not applicable 11. Delivery or payment terms (including payment period and amount), contract restriction clauses, and other important agreed matters: One-time payment 12. Method of determining this transaction, reference basis for price determination, and decision-making unit: Board resolution 13. Net asset value per share of the target company for the acquisition or disposal of securities: NT$5.99 14. As of now, the accumulated quantity, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of this transaction's securities (including this transaction): Accumulated quantity of this transaction's securities (including this transaction): 59,000,000 shares Accumulated amount of this transaction's securities (including this transaction): NT$745,100,000 Accumulated shareholding ratio of this transaction's securities (including this transaction): 100% Restrictions on rights (e.g., pledge status): None 15. As of now, the proportion of securities investment listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" (including this transaction) to the total assets and owners' equity attributable to the parent company in the company's latest financial report, and the working capital amount in the latest financial report (Note 2): Proportion to total assets: 70.57% Proportion to owners' equity: 92.48% Working capital amount: NT$181,774,000 16. Broker and brokerage fees: Not applicable 17. Specific purpose or use of acquisition or disposal: Long-term investment 18. Opinions of dissenting directors on this transaction: None 19. This transaction is a related party transaction: Yes 20. Date of approval by supervisors or audit committee: May 8, 2026 21. Accountant's opinion on this transaction being unreasonable: Not applicable 22. Accounting firm name: Not applicable 23. Accountant's name: Not applicable 24. Accountant's license number: Not applicable 25. Does it involve changes in operating model: No 26. Explanation of changes in operating model: Not applicable 27. Transaction status with counterparty in the past year and expected next year: Not applicable 28. Source of funds: Not applicable 29. Date of previous significant announcement on the same matter: Not applicable 30. Other explanatory matters: Jingcheng Material Co., Ltd. will undergo a capital reduction of NT$290,000,000 to cover losses. After the capital reduction, the paid-in capital will be NT$490,000,000, followed by this cash capital increase of NT$100,000,000. Keywords: Material Information