【Yeh Phui】The Company Purchased Shares of Jen Hao and Jen Hua from Yeh Hsing, with Accumulated Transactions Exceeding NT$300 Million Within One Year

1. Name and nature of the target (if preferred shares, the agreed issuance conditions such as dividend rate should also be specified): Jen Hao Grand Hotel Co., Ltd.: Common shares Jen Hua International Co., Ltd.: Common shares 2. Date of occurrence of the event: 2025/11/3~2026/5/4 3. Date of board of directors' approval: May 4, 2026 4. Other approval dates: Not applicable 5. Transaction quantity, unit price, and total transaction amount: Accumulated within one year (1) Jen Hao Grand Hotel Co., Ltd. 25,740,000 shares; NT$10.30 per share; NT$265,122,000 (2) Jen Hua International Co., Ltd. 25,740,000 shares; NT$10.30 per share; NT$265,122,000 6. Counterparty to the transaction and its relationship with the company (if the counterparty is a natural person and not a related party of the company, their name may be omitted): Counterparty: Yeh Hsing Enterprise Co., Ltd. Relationship with the company: A subsidiary of the company 7. If the counterparty is a related party, the reason 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 previous transfer date and transfer amount should also be disclosed: Reason for selecting the related party as the transaction object: Adjustment of group investment structure 8. If the owner of the transaction target has been a related party of the company within the last five years, the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction should also be disclosed: Not applicable 9. Matters related to the disposal of claims in this transaction (including the type of collateral accompanying the disposed claims, if the disposed claims are against a related party, the name of the related party and the book value of the disposed claims against that related party should also be disclosed): Not applicable 10. Disposal gain (or loss) (not applicable to acquisition of securities) (if deferred, recognition status should be listed and explained): Not applicable 11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Payment according to the share purchase agreement 12. Decision-making method, basis for pricing, and decision-making unit for this transaction: Referring to the equity valuation review opinion report issued by Crowe Horwath (TW) CPAs, after negotiation between both parties, it was submitted to the board of directors for resolution and approval. 13. Net asset value per share of the acquired or disposed securities target company: NT$7.57 14. As of now, the quantity, amount, shareholding ratio, and restricted rights (e.g., pledge status) of the securities held (including this transaction): (1) Jen Hao Grand Hotel: 342,740,000 shares; NT$3,530,222,000 thousand; 65.04%; Restricted rights: None (2) Jen Hua International: 313,726,000 shares; NT$3,231,377,800 thousand; 62.74%; Restricted rights: None 15. As of now, the proportion of investment in securities listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" (including this transaction) to the company's total assets and equity attributable to owners of the parent in the latest financial report, and the amount of working capital in the latest financial report (Note 2): (1) Proportion to total assets: 71.55% (2) Proportion to equity attributable to owners of the parent: 120.93% (3) Working capital amount: (2,677,101) thousand NTD 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 4, 2026 21. Whether the accountant issued an unfavorable opinion on this transaction: No 22. Name of accounting firm: Crowe Horwath (TW) CPAs 23. Name of accountant: CPA Hsieh Jen-Yao 24. Accountant's practicing certificate number: Jin Guan Zheng Shen Zi No. 10200032833 25. Is there a change in business model: No 26. Explanation of business model change: Not applicable 27. Transaction status with the counterparty in the past year and expected next year: Not applicable 28. Source of funds: Own funds 29. Date of previous material information announcement on the same event: Not applicable 30. Other matters to be specified: None.