[Shen Da] Announcement Regarding Subsidiary MiTAC Information Systems Corp. (MiTACIS) Disposing (Subleasing) of Real Estate Usage Rights Assets

1. Name and Nature of Target Asset (e.g., Land in XX Section, XX Subdistrict, North District, Taichung City):
Building in California, USA
2. Date of Event: 2026/4/30 ~ 2026/4/30
3. Date of Board Approval: April 30, 2026
4. Other Approval Dates: Not applicable
5. Quantity of Transaction Units (e.g., XX sq. meters, equivalent to XX ping), Price Per Unit, and Total Transaction Amount:
Quantity of Transaction Units: Building 7,376 sq. ft.
Disposal Amount of Usage Rights Asset: US$524,147.43
6. Transacting Party and Relationship with the Company (If the transacting party is an individual and not a related party, their name may be omitted):
Transacting Party: MiTAC Computing Technology USA Corporation (MUSA)
Relationship with the Company: Same parent company - Shen Yun Technology Co., Ltd.
7. If the transacting party is a related party, also announce the reason for selecting the related party as the transaction object, the previous owner, the relationship between the previous owner, the company, and the transacting party, the date of previous transfer, and the amount of transfer:
Reason for selecting the related party as the transaction object: Group business planning
Previous owner: TEACHERS INSURANCE AND ANNUITY ASSOCIATION OF AMERICA
Relationship between previous owner, the company, and the transacting party: Not a related party
Date of previous transfer: March 1, 2026
Amount of previous transfer: Usage rights asset US$2,153,359.72
MiTACIS leases 28,708 sq. ft. and subleases 7,376 sq. ft. to MUSA.
8. If the owner of the transaction target has been a related party of the company within the last five years, the date of acquisition and disposal by the related party, the price, and the relationship with the company at the time of the transaction shall also be announced:
Not applicable
9. Estimated Disposal Gain (or Loss) (Not applicable for asset acquirers) (If deferred, list recognition status):
Not applicable
10. Delivery or Payment Terms (including payment period and amount), Contractual Restrictions, and Other Important Agreements:
(1) Payment terms: Monthly payment
(2) Period: 2026/5/1 - 2029/4/30
(3) Contractual restrictions and other important agreements: None
11. Method of Transaction Decision (e.g., tender, bidding, or negotiation), Basis for Price Determination, and Decision-Making Unit:
(1) Method of transaction decision: Approved by the Board of Directors of the Company on April 30, 2026.
(2) Basis for price determination: Calculated based on MiTACIS's lease price according to MUSA's lease proportion.
(3) Decision-making unit: Board of Directors' resolution
12. Name of Professional Appraisal Firm or Company and Appraisal Amount:
Not applicable
13. Name of Professional Appraiser:
Not applicable
14. Professional Appraiser's License Number:
Not applicable
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 appraisal results show significant differences, reasons for the differences and accountant'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 Fee:
Not applicable
23. Specific Purpose or Use of Acquisition or Disposal:
Required for company operations
24. Opinion of Dissenting Directors on this Transaction:
None
25. Is this transaction a related party transaction: Yes
26. Date of Approval by Supervisor or Audit Committee:
Not applicable
27. Whether this transaction is an acquisition of real estate or its usage rights from a related party: No
28. Price assessed according to Article 16 of the "Regulations Governing the Acquisition or Disposal of Assets by Public Offering Companies": Not applicable
29. If the price assessed according to the preceding paragraph is lower than the transaction price, the price assessed according to Article 17 of the same Regulations: Not applicable
30. Date of previous announcement of material information on the same event: Not applicable
31. Other matters to be notified:
None