Baio Announces Board Resolution to Acquire Real Estate from Related Party

1. Name and nature of the subject property (e.g., land located at Section XX, Subsection XX, North District, Taichung City): Land: Lot No. 0237-0000, Xiehe Section, Xitun District, Taichung City Buildings: Building No. 00164-001, Xiehe Section, Xitun District, Taichung City Building No. 00164-002, Xiehe Section, Xitun District, Taichung City

2. Date of occurrence: June 29, 2026 ~ June 29, 2026

3. Board approval date: June 29, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Quantity of units (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount: Land area: 2,321 square meters, equivalent to 702.1025 ping Building area: 1,176.48 square meters, equivalent to 355.88 ping Total transaction amount: NT$322,967,150

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted): The chairman of Bainar Technology Co., Ltd. also serves as a director of our company, constituting a related-party relationship.

7. If the counterparty is a related party, disclose the reason for selecting the related party, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the previous transfer date, and amount: Reason for selecting related party: In response to the company’s long-term operational planning and development. Previous transferor: Edison Design & Development Co., Ltd. Relationship among previous transferor, company, and counterparty: Not a related party Previous transfer date and amount: September 15, 2020 (Minguo Year 109) Previous transfer amount: NT$200,099,212

8. If the asset’s owner within the past five years was a related party of the company, disclose the date, price, and relationship at the time of acquisition and disposal: Not applicable

9. Estimated gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, provide a table showing recognition): Not applicable

10. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: As stipulated in the real estate sales contract.

11. Decision method for this transaction (e.g., bidding, price comparison, negotiation), basis for price determination, and decision-making unit: Decision method and decision-making unit: Board resolution Basis for price determination: Appraisal evaluation report

12. Name of professional appraiser firm or company and appraisal amount: Chengzheng Cross-Strait Real Estate Appraisers Joint Office Appraisal amount: NT$332,802,805

13. Name of professional appraiser: Appraiser Lin Jinsheng

14. Appraiser’s license number: (94) Beitou Appraisal No. 0060

15. Whether the appraisal report is for a limited price, specific price, or special price: No or not applicable

16. Whether the appraisal report has not yet been obtained: No or not applicable

17. Reason for not obtaining the appraisal report: Not applicable

18. If there is a significant difference in appraisal results, explain the reason and provide auditor’s opinion: Not applicable

19. Name of accounting firm: Not applicable

20. Name of accountant: Not applicable

21. Accountant’s license number: Not applicable

22. Broker and brokerage fees: Not applicable

23. Specific purpose or use of the acquisition or disposal: To support the company’s long-term operational planning and development.

24. Opinions of directors who objected to this transaction: None

25. This transaction is a related-party transaction: Yes

26. Date of supervisor approval or audit committee consent: 1. Audit committee consent date: June 29, 2026 (Minguo Year 115)

27. This transaction involves acquiring real estate or its right-of-use asset from a related party: Yes

28. Evaluation price under Article 16 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies': Not applicable

29. Evaluation price under Article 17 of the same rules if the price in the previous item is lower than the transaction price: Not applicable

30. Previous date of material information disclosure regarding the same event: Not applicable

31. Other explanatory matters: None