Unimicron's Subsidiary Kunshan Unimicron Tongtai Technology Announces Asset Impairment Recognition under IAS 36

1. Date of Event: June 30, 2026 2. Company Name: Kunshan Unimicron Tongtai Technology Co., Ltd. 3. Relationship to Parent Company: Subsidiary 4. Cross-shareholding Ratio: 100% 5. Reason for Occurrence: Given that Kunshan Unimicron Tongtai Technology Co., Ltd., a subsidiary of Unimicron, has experienced significant operating losses in recent years, the company has decided, in accordance with International Accounting Standard (IAS) 36 on 'Impairment of Assets,' to recognize an asset impairment totaling approximately RMB 295 million. This impairment will be recorded in the second quarter of 2026. The amount stated is an estimate; the final figure will be subject to auditor review. 6. Countermeasures: None 7. Other Matters to be Disclosed: The recognition of this impairment loss does not involve any cash outflow and therefore will not impact the company's operational funds. However, as this is a material event concerning a publicly listed entity, it may qualify as a significant matter under Article 7, Clause 9 of the Enforcement Rules of the Securities and Exchange Act, having a material effect on shareholder equity or securities prices.