1. Name and Nature of Target Object: Private placement common shares of Elite Advanced Innovation Technology Inc. 2. Date of Occurrence: April 28, 115 (Republic of China Calendar, i.e., 2026/04/28) 3. Quantity of Transaction Units, Price per Unit, and Total Transaction Amount: Transaction Shares: 10,000,000 shares Price per share: NT$40 Total transaction amount: NT$400,000,000 4. 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, disclosure of their name may be omitted): Elite Advanced Innovation Technology Inc., not a related party. 5. If the counterparty is a related party, the reason for selecting the related party as the transaction object and the previous owner, the relationship between the previous owner and the company and the counterparty, the previous transfer date, and transfer amount shall also be disclosed: Not applicable. 6. 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 shall also be disclosed: Not applicable. 7. Matters related to the disposal of claims (including the type of collateral attached to 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 shall also be disclosed): Not applicable. 8. Disposal profit (or loss) (not applicable to acquisition of marketable securities) (if deferred, recognition status shall be explained in a table): Not applicable. 9. Delivery or Payment Terms (including payment period and amount), Contractual Restrictions, and Other Important Covenants: Delivery or Payment Terms: Handled according to the payment notice. Other Important Covenants: The privately placed securities subscribed this time and the securities subsequently distributed shall not be publicly offered or listed for trading until three years from the delivery date of said privately placed securities, after which Elite Advanced Innovation Technology may apply to the competent authority for supplementary public offering procedures and listing for trading. 10. Method of Deciding This Transaction, Reference Basis for Price Determination, and Decision-making Unit: This transaction was subscribed based on the pricing of Elite Advanced Innovation Technology's privately placed common shares, and an accountant's opinion on the reasonableness of the price was obtained. Handled in accordance with the company's internal approval authority. 11. Net Asset Value per Share of the Marketable Securities Target Company: NT$16.13 12. Is the difference between the private placement reference price and the transaction amount per share of the marketable securities target company 20% or more?: No. 13. As of now, the cumulative quantity, amount, shareholding ratio, and restricted rights (e.g., pledge status) of these transaction securities (including this transaction): Quantity: 14,300,000 shares Amount: NT$477,400,000 Shareholding ratio: 13.43% 14. As of now, the ratio of privately placed marketable securities investment (including this transaction) to the total assets and equity attributable to owners of the parent company in the company's most recent financial report, and the amount of working capital in the most recent financial report: Ratio to total assets in most recent financial report: 1.01% Ratio to equity attributable to owners of the parent company: 1.11% Working capital amount: NT$3,482,982 thousand 15. Managers and Brokerage Fees: None. 16. Specific Purpose or Use of Acquisition or Disposal: Strategic investment. 17. Opinions of Dissenting Directors on This Transaction: None. 18. Is this transaction a related party transaction?: No. 19. Date of Board of Directors' Approval: April 28, 115 (Republic of China Calendar) 20. Date of Supervisors' Approval or Audit Committee's Consent: April 28, 115 (Republic of China Calendar) 21. Did the accountant issue an unfavorable opinion on this transaction?: No. 22. Name of Accounting Firm: Horwath & Co. Certified Public Accountants 23. Accountant's Name: Lin, Chih-Lung, CPA 24. Accountant's License Number: Jinguanzhengzhenzi No. 10200032833 25. Other Matters to Be Specified: None.

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  • Source: PR Times
  • Category: Partnership
  • Dates in source: 115/04/28