【科嘉-KY】Supplementary Announcement - Original Announcement on 2026/3/10 by Subsidiary "Suzhou Jiacai Electronics Co., Ltd." Regarding Acquisition of Shares in "Suzhou Jiahuan Electronics Co., Ltd."

1. Date of occurrence of the event: From May 4, 2026, to May 4, 2026
2. Method of this new (decrease) investment: Acquisition of 100% equity of Suzhou Jiahuan Electronics Co., Ltd.
3. Date of board resolution: March 10, 2026
4. Other approval dates: Approval level: Chairman's approval, May 4, 2026
5. Quantity of transaction units, unit price, and total transaction amount: Based on the net equity of Suzhou Jiahuan as of December 31, 2025, audited by an accountant, and then adjusted by the operating profit/loss of Suzhou Jiahuan from January 1, 2026, to February 28, 2026, as the equity transfer price. Both buyers and sellers shall pay relevant taxes and fees according to mainland laws. The equity transfer price is RMB 47.75 million, with the equity transfer base date set for March 1, 2026.
6. Name of the invested company in mainland China: Suzhou Jiahuan Electronics Co., Ltd.
7. Paid-in capital of the aforementioned invested company in mainland China: USD 9.1 million
8. Capital increase planned for the aforementioned invested company in mainland China: Not applicable
9. Main business items of the aforementioned invested company in mainland China: Manufacturing and sales of keyboard backlight components
10. Accountant's opinion type on the most recent annual financial report of the aforementioned invested company in mainland China: Unqualified opinion
11. Total equity of the most recent annual financial report of the aforementioned invested company in mainland China: NTD 208,376 thousand
12. Profit/loss amount of the most recent annual financial report of the aforementioned invested company in mainland China: Net loss of NTD 661 thousand
13. Actual investment amount in the aforementioned invested company in mainland China to date: USD 9.1 million
14. Counterparty of the transaction and its relationship with the company: All are 100% directly or indirectly held subsidiaries of the company.
15. If the counterparty is a related party, the reason for selecting the related party as the transaction object, the previous owner of the transfer, the relationship between the previous owner and the company and the counterparty, the previous transfer date, and the transfer amount should be announced: Not applicable
16. If the owner of the transaction object has been a related party of the company within the past five years, the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction of the related party should also be announced: Not applicable
17. Disposal profit (or loss): Not applicable
18. Delivery or payment terms (including payment period and amount), contract restriction clauses, and other important agreed matters: None
19. Method of determining this transaction, reference basis for price determination, and decision-making unit: Approved by the board of directors, the transaction price is based on the net equity of the target company as a reference for pricing.
20. Broker: Not applicable
21. Specific purpose of acquisition or disposal: To simplify the group's holding company structure in mainland China.
22. Opinions of directors who expressed dissenting opinions on this transaction: None
23. This transaction is a related party transaction: Yes
24. Date of approval by supervisors or audit committee: March 10, 2026
25. Total amount of investment approved by the Investment Commission to mainland China (including this investment) to date: Not applicable
26. Ratio of total investment approved by the Investment Commission to mainland China (including this investment) to the paid-in capital of the most recent financial report: Not applicable
27. Ratio of total investment approved by the Investment Commission to mainland China (including this investment) to the total assets of the most recent financial report: Not applicable
28. Ratio of total investment approved by the Investment Commission to mainland China (including this investment) to the equity attributable to owners of the parent company in the most recent financial report: Not applicable
29. Total actual investment in mainland China to date: NTD 974,937 thousand
30. Ratio of total actual investment in mainland China to date to the paid-in capital of the most recent financial report: 151.53%
31. Ratio of total actual investment in mainland China to date to the total assets of the most recent financial report: 20.63%
32. Ratio of total actual investment in mainland China to date to the equity attributable to owners of the parent company in the most recent financial report: 27.39%
33. Amount of profit/loss from investments in mainland China recognized in the most recent three years: 2023: NTD 359,169 thousand, 2024: NTD 268,782 thousand, 2025: NTD 267,581 thousand
34. Amount of repatriated profits in the most recent three years: 2023: NTD 202,377 thousand, 2024: NTD 308,408 thousand, 2025: NTD 190,450 thousand
35. Accountant issued non-fairness opinion on this transaction: No
36. Accounting firm name: Chen Yi Shan Accounting Firm
37. Accountant's name: Chen Yi Shan
38. Accountant's license number:北市會證字第3462號
39. Date of previous significant announcement regarding the same event: March 10, 2026, and March 10, 2026
40. Other matters that need to be specified: This investment structure adjustment case has been completed, and this supplement provides information such as the actual investment amount.