【Yongdao-KY】Announcement of the Board of Directors' Resolution to Approve Arizon Technology (Vietnam) Co., Ltd.'s Cash Capital Increase

1. Name and nature of the underlying object (if preferred shares, specify the agreed terms of issuance, such as dividend rate): Arizon Technology (Vietnam) Co., Ltd.
2. Date of occurrence of the event: 2026/5/5 to 2026/5/5
3. Date of Board of Directors' approval: May 5, 2026 (Republic of China calendar year 115)
4. Other approval dates: Not applicable
5. Transaction volume, unit price, and total transaction amount: USD 12,000,000
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):
100% owned subsidiary
7. If the counterparty is a related party, the reasons for selecting the related party as the transaction object, the previous owner, the relationship between the previous owner and the company and the counterparty, the date of the previous transfer, and the transfer amount should also be disclosed:
Not applicable
8. If the ownership of the transaction target has been held by a related party of the company within the last five years, the acquisition and disposal dates, prices, and the relationship with the company at the time of the transaction by the related party should also be disclosed:
Not applicable
9. Relevant matters concerning the disposal of creditor's rights (including the type of collateral attached to the disposed creditor's rights, and if the disposed creditor's rights belong to a related party, the name of the related party and the book value of the disposed creditor's rights of that related party should also be disclosed):
Not applicable
10. Disposal gains (or losses) (not applicable for acquisition of securities) (if deferred, list and explain recognition status):
Not applicable
11. Delivery or payment terms (including payment period and amount), contract restriction clauses, and other important agreed matters:
(1) Delivery or payment terms: Investment of USD 12,000,000 after Board of Directors' approval
(2) Contract restriction clauses: None
(3) Other important agreed matters: None
12. Decision method for this transaction, reference basis for price determination, and decision-making unit:
Approved by the company's Board of Directors
13. Net asset value per share of the acquired or disposed securities target company: Not applicable
14. As of now, the cumulative number, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of this transaction's securities (including this transaction):
(1) Investment amount: USD 26,000,000 (approx. TWD 831,870 thousand, exchange rate 31.995)
(2) Investment ratio: 100%
(3) Restrictions on rights: None
15. As of now, the proportion of investment in securities (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition or Disposal of Assets by Public Companies" to the total assets and equity attributable to owners of the parent company in the company's most recent financial report, and the amount of working capital in the most recent financial report (Note 2):
(1) Total asset ratio: 8.52%
(2) Shareholder equity ratio: 13.46%
(3) Working capital: TWD 2,621,311 thousand
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. Is this transaction a related party transaction: Yes
20. Date of approval by supervisors or audit committee: May 5, 2026 (Republic of China calendar year 115)
21. CPA's non-reasonable opinion on this transaction: Not applicable
22. Name of accounting firm: Not applicable
23. Name of CPA: Not applicable
24. CPA's practice certificate number: Not applicable
25. Does it involve a change in operating model: No
26. Explanation of operating model change: 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 material information announcement on the same event: Not applicable
30. Other matters to be specified: None