[G-Tech] Board resolution on cash capital increase in subsidiary SD Global Vietnam Limited Liability Company

1. Name and nature of the underlying asset (if preferred shares, the terms and conditions of issuance shall also be indicated, e.g., dividend yield, etc.): SD Global Vietnam Limited Liability Company 2. Date of occurrence of the event: 2026/04/16~2026/04/16 3. Date of board of directors' approval: April 16, 2026 4. Date of other approval body's approval: Not applicable 5. Volume, unit price, and total monetary amount of the transaction: Volume, unit price: Not applicable. Total transaction amount: USD 5 million. 6. Counterparty to the trade and its relationship with the company: SD Global Vietnam Limited Liability Company; 100% directly owned subsidiary of the Company. 7. Where the counterparty to the trade is a related party, an announcement shall also be made of the reason for choosing the related party as the trading counterpart and the identity of the previous owner...: Not applicable 8. Where a person who owned the property within the past five years has been a related party...: Not applicable 9. Matters related to the disposal of creditor's rights...: Not applicable 10. Gain (or loss) on disposal: Not applicable 11. Terms of delivery or payment, restrictive covenants in the contract, and other important stipulations: According to the capital increase schedule of SD Global Vietnam Limited Liability Company; None. 12. Method of price determination and reference guidelines: Resolution by the Board of Directors of the Company. 13. Net worth per share of the acquired or disposed securities underlying company: Not applicable 14. Cumulative volume, amount, and shareholding percentage of the transacted security... up to the present: Cumulative investment of USD 16 million, 100%, Rights restriction: None. 15. Ratio of securities investment... to the total assets and equity attributable to owners of the parent: Ratio to total assets of the parent's latest individual financial statements: 8.72%; Ratio to equity: 16.26%; Working capital: 317,141,102 TWD. 16. Brokers and brokering fees: Not applicable 17. Concrete purpose or use of the acquisition or disposal: To meet business needs. 18. Dissenting opinions of directors to the present transaction: None. 19. Whether the transaction is a related party transaction: Yes 20. Date of approval by the supervisors or Audit Committee: March 6, 2026 21. Unreasonable opinion issued by CPA: Not applicable 22. Name of the CPA firm: Not applicable 23. Name of the CPA: Not applicable 24. Practice certificate number of the CPA: Not applicable 25. Whether it involves changing the business model: No 26. Explanation of changing business model: 27. Transaction status with the counterparty in the past year and expected in the coming year: Not applicable 28. Source of funds: Own funds 29. Date of previous material message regarding the same subject: Not applicable 30. Other matters to be stated: None