Shen Da Announces Subsidiary MiTAC IS Acquires Real Estate Usage Rights

1. Name and nature of the target property (e.g., land in XX section, XX sub-section, XX district, Taichung City): Building in California, USA 2. Date of occurrence: 2026/4/30~2026/4/30 3. Date of Board of Directors approval: April 30, 2026 4. Other approval dates: Not applicable 5. Quantity of transaction units (e.g., XX square meters, equivalent to XX ping), price per unit, and total transaction amount: Quantity of transaction units: Building 8,768 sq ft Monthly rent: First 3 months are rent-free; months 4-9 are USD 9,031.04 per month; months 10-21 are USD 18,938.88 per month, thereafter adjusted annually with inflation. Usage rights asset amount: USD 1,883,454.82 6. Counterparty and relationship with the company (if counterparty is an individual and not a related party, their name may be omitted): Counterparty: MiTAC Computing Technology USA Corporation (MUSA) Relationship with the company: Same parent company - Shen Yun Technology Co., Ltd. 7. If the counterparty is a related party, the reason for selecting the related party as the counterparty, the previous owner, the relationship between the previous owner, the company, and the counterparty, the date of previous transfer, and the transfer amount shall also be announced: Reason for selecting related party as counterparty: Group business planning Previous owner: TEACHERS INSURANCE AND ANNUITY ASSOCIATION OF AMERICA Relationship between previous owner, company, and counterparty: Not related parties Date of previous transfer: February 1, 2026 Amount of previous transfer: Usage rights asset USD 10,246,304.62 MUSA leases 52,661 sq ft and subleases 8,768 sq ft to MiTACIS. 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, price, and relationship with the company at the time of transaction shall also be announced: Not applicable 9. Estimated profit (or loss) from disposal (not applicable for asset acquisition) (deferred items should be listed): Not applicable 10. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements: (1) Payment terms: Paid monthly (2) Period: 2026/5/1 - 2036/1/31 (3) Contract restrictions and other important agreements: None 11. Method of decision for this transaction (e.g., tender, price comparison, or negotiation), reference basis for price determination, and decision-making unit: (1) Method of decision: Approved by the Board of Directors on April 30, 2026. (2) Reference basis for price determination: Calculated based on MUSA's lease price according to MiTACIS's lease ratio. (3) Decision-making unit: Board of Directors resolution 12. Professional appraisal firm or company name and its appraised amount: Not applicable 13. Name of professional appraiser: Not applicable 14. Certificate number of professional appraiser: 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 yet obtaining the appraisal report: Not applicable 18. If there are significant discrepancies in the appraisal results, the reasons for the discrepancies and the accountant's opinion: Not applicable 19. Name of accounting firm: Not applicable 20. Name of accountant: Not applicable 21. Certificate number of accountant: Not applicable 22. Broker and brokerage fee: Not applicable 23. Specific purpose or use of the acquired or disposed asset: Required for company operations 24. Opinions of dissenting directors regarding this transaction: None 25. Is this transaction a related party transaction: Yes 26. Date of approval by supervisor or audit committee: Not applicable 27. This transaction is the acquisition of real estate or its usage rights from a related party: Yes 28. Price assessed in accordance with Article 16 of the "Regulations Governing the Acquisition or Disposal of Assets by Public Companies": Not applicable 29. If the assessed price in the preceding paragraph is lower than the transaction price, the price assessed in accordance with Article 17 of the same Regulations: Not applicable 30. Date of previous announcement of material information for the same event: Not applicable 31. Other matters to note: None