[Sigurd] Announcement of Board of Directors' Resolution to Repurchase Treasury Shares

1. Date of the board of directors resolution: 2026/06/11 2. Purpose of the share repurchase: Transfer shares to employees 3. Type of shares to be repurchased: Ordinary shares 4. Maximum total amount of the share repurchase (TWD): 13,050,404,708 5. Planned repurchase period: 2026/06/12 ~ 2026/08/11 6. Planned number of shares to be repurchased (shares): 3,000,000 7. Repurchase price range (TWD): 160.00 ~ 260.00. The company will continue to repurchase shares even if the share price falls below the lower limit of the price range. 8. Method of repurchase: Repurchase from the centralized exchange market 9. Ratio of the planned repurchased shares to the total number of issued shares of the company (%): 0.62 10. Cumulative number of the company's shares held at the time of declaration (shares): 5,131,000 11. Status of repurchasing company shares within three years prior to the declaration: (1) Actual repurchase period: 2025/04/22 ~ 2025/06/20; Planned number of shares to repurchase (shares): 10,000,000; Actual number of shares repurchased (shares): 5,131,000; Execution status (Percentage of actual repurchased shares to planned repurchased shares): 51.00% 12. Status of declared repurchases that have not been fully executed: The period expired without full execution. 13. Minutes of the board of directors meeting resolving to repurchase shares: Proposal 1: Proposed implementation of the 1st share repurchase of 2026 for discussion and resolution. Explanation: (I) To boost employee morale and improve operational performance, the company proposes to repurchase its shares in accordance with Article 28-2 of the Securities and Exchange Act and Article 2 of the 'Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies' issued by the Financial Supervisory Commission. (II) The relevant matters for this proposed share repurchase are set as follows: 1. Purpose of the share repurchase: Transfer of shares to employees. 2. Type of shares to be repurchased: Ordinary shares of the company. 3. Maximum total amount for the share repurchase: NT$ 780,000 thousand. 4. Planned number of shares to repurchase: 3,000 thousand shares. 5. Planned repurchase price: NT$ 160 to 260 per share. 6. Planned repurchase period: June 12, 2026 ~ August 11, 2026. 7. Method of repurchase: Repurchase from the centralized market. 8. Ratio of the planned repurchased shares to the total number of issued shares: 0.62% of the total issued ordinary shares of the company. (III) In accordance with Article 10 of the 'Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies', a company transferring repurchased shares to employees must formulate transfer regulations in advance. The regulations for transferring treasury shares to employees for this time are detailed in Attachment 5. (IV) In accordance with Article 2 of the 'Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies', the board of directors must issue a 'Declaration that the Financial Status and Capital Maintenance of the Company will not be Affected' (see Attachment 6), and an underwriter must provide a draft assessment opinion on the reasonableness of the repurchase price (see Attachment 7). The company will continue to execute the share repurchase if its stock price falls below the set lower limit of the repurchase price range. (V) The Chairman is authorized with full discretion to handle matters related to this share repurchase. Submitted for resolution on the feasibility of the above. Resolution: Approved unanimously by all attending directors as proposed. 14. Transfer methods according to Article 10 of the 'Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies': Sigurd Microelectronics Corporation Regulations for the 1st Transfer of Repurchased Shares to Employees in 2026

Article 1: To incentivize employees and enhance their cohesion, the company establishes these regulations for transferring repurchased shares to employees in accordance with Subparagraph 1, Paragraph 1, Article 28-2 of the Securities and Exchange Act and the 'Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies' issued by the Financial Supervisory Commission. The transfer of the company's repurchased shares to employees shall be handled in accordance with these regulations, unless otherwise stipulated by relevant laws. (Type of Transferred Shares, Content of Rights, and Restrictions) Article 2: The shares transferred to employees this time are ordinary shares. Except as otherwise provided by relevant laws and these regulations, their rights and obligations are the same as other outstanding ordinary shares. (Transfer Period) Article 3: The shares repurchased this time may be transferred to employees in one or multiple tranches within five years from the date of the share repurchase, in accordance with these regulations. (Qualifications of Transferees) Article 4: Full-time employees of the company and its domestic or overseas subsidiaries in which the company directly or indirectly holds more than 50% of the voting shares, who have joined the company before the subscription record date or have made special contributions to the company and are approved by the board of directors, are entitled to subscription qualifications based on the subscription amounts specified in Article 5 of these regulations. Part-time employees, temporary employees, short-term student workers, and outsourced workers are not applicable to these regulations. (Number of Shares Employees Can Subscribe) Article 5: The number of shares employees can subscribe (The company shall determine the weightings for employees to receive shares based on factors such as job grade, years of service, and special contributions to the company, taking into account the total amount of repurchased shares held by the company on the subscription record date and the maximum number of shares a single employee can subscribe. The actual specific subscription qualifications and quantities shall be resolved by the board of directors and cannot be delegated to the Chairman for decision. However, if the transferred employee has managerial status, it must first be submitted to the Remuneration Committee for review and then to the board of directors for resolution; if the employee does not have managerial status, it must first be reviewed by the Audit Committee and then submitted to the board of directors for resolution. Employees who fail to subscribe and pay before the expiration of the subscription payment period are deemed to have waived their rights; the Chairman will separately approach employees to subscribe for the unsubscribed balance. (Transfer Procedures) Article 6: The operating procedures for transferring repurchased shares to employees this time are as follows: 1. Announce, declare, and repurchase the company's shares within the execution period based on the board of directors' resolution. 2. The board of directors formulates and announces operational matters such as the employee subscription record date, standards for the number of shares that can be subscribed, the subscription payment period, content of rights, and restrictive conditions in accordance with these regulations. 3. Count the actual number of shares subscribed and paid for, and process the stock transfer registration. (Agreed Transfer Price Per Share) Article 7: The transfer price for the repurchased shares transferred to employees this time shall be the actual average repurchase price (calculated to the nearest NT cent, rounded). However, before the transfer, if the number of issued ordinary shares of the company increases [or decreases], it may be adjusted according to the ratio of the increase [or decrease] in issued shares. Repurchase price adjustment formula: Adjusted transfer price = Actual average price of repurchased shares x (Total number of ordinary shares issued at the time of declaring the share repurchase / Total number of ordinary shares issued before transferring the repurchased shares to employees) (Rights and Obligations After Transfer) Article 8: After the repurchased shares are transferred to employees and the transfer registration is completed, unless otherwise specified, the remaining rights and obligations are the same as the original shares. (Other Matters Concerning Rights and Obligations Between the Company and Employees) Article 9: When transferring repurchased shares to employees, related taxes must still be paid in accordance with the law before the transfer process can be handled. Article 10: These regulations shall take effect after being approved by a resolution of the board of directors and may be revised by a resolution of the board of directors. Article 11: These regulations were established on June 11, 2026. 15. Conversion or subscription regulations according to Article 11 of the 'Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies': Not applicable 16. Declaration that the board of directors has considered the financial status of the company and that the maintenance of the company's capital will not be affected: Declaration that the board of directors has considered the financial status of the company and that the maintenance of the company's capital will not be affected: Sigurd Microelectronics Corporation Board of Directors Declaration 1. At the 5th board meeting of this year held on June 11, 2026, with the attendance of more than two-thirds of the directors and the consent of more than half of the attending directors, the company resolved to repurchase 3,000 thousand shares of the company in the centralized trading market (securities broker's business premises) within two months from the declaration date. 2. The total number of shares to be repurchased above accounts for only 0.62% of the company's issued shares, and the maximum amount required for the repurchase accounts for only 4.08% of the company's current assets. The board of directors hereby declares that having considered the company's financial status, the aforementioned share repurchase will not affect the maintenance of the company's capital. 3. This declaration was approved at the same board meeting of the company mentioned above, and all 11 attending directors agreed to the content of this declaration, which is hereby declared. 17. Evaluation opinion of the CPA or securities underwriter on the reasonableness of the share repurchase price: The repurchase price range of NT$ 160 to NT$ 260 per share set for the expected share repurchase by Sigurd Microelectronics Corporation this time will not have a significant adverse impact on the company's financial structure, net worth per share, earnings per share, return on equity, and liquidity ratios; the price for the expected share repurchase is considered reasonable. 18. Other matters required by the Securities and Futures Bureau: None