[Uni-President Enterprises] Announcement of Resolution by the Company's Board of Directors to Acquire Partial Equity in Two Newly Established Companies in Taiwan (Names Pending) by Lopia Co., Ltd.

1. Name and nature of the subject matter (if preferred stock, also specify agreed terms, such as dividend rate): Retail supermarket company (name pending) 51% equity (to be newly established by Lopia Co., Ltd.) Food processing company (name pending) 49% equity (to be newly established by Lopia Co., Ltd.)
2. Date of occurrence: 115/4/30~115/4/30
3. Date of Board of Directors' approval: April 30, 2026
4. Other approval dates: Not applicable
5. Transaction quantity, price per unit, and total transaction amount: Retail supermarket company (name pending): Total transaction amount JPY 9.537 billion (equivalent to approximately TWD 1.907 billion) Food processing company (name pending): Total transaction amount JPY 735 million (equivalent to approximately TWD 147 million) Total transaction amount: JPY 10.272 billion (equivalent to approximately TWD 2.054 billion)
6. Counterparty and relationship with the company (if the counterparty is an individual and not a related party, disclosure of name may be exempted): Lopia Co., Ltd. Relationship with the company: None
7. If the counterparty 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 counterparty, the date of previous transfer, and the transfer amount: Not applicable
8. If the owner of the subject matter of the transaction has been a related party of the company within the last five years, also announce the acquisition and disposal dates, prices, and the relationship with the company at the time of the transaction: Not applicable
9. Matters related to the disposal of claims this time (including the type of collateral attached to the disposed claims, and if the disposed claim is a claim against a related party, the name of the related party and the book value of the disposed claim against the related party): Not applicable
10. Disposal gain (or loss) (not applicable for acquisition of securities) (details of deferred recognition should be listed): Not applicable
11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreed matters: (1) Delivery or payment terms: As per contract (2) Contract restrictions and other important agreed matters: As per contract, obtaining approval from the Fair Trade Commission for non-prohibited combination is one of the prerequisites for this transaction.
12. Decision method, reference basis for price determination, and decision-making unit for this transaction: (1) Decision method: Approved by the Board of Directors (2) Reference basis for price determination: Negotiated by both parties based on expert assessment reports (3) Decision-making unit: Board of Directors
13. Net asset value per share of the target company for the acquired or disposed securities: Not applicable
14. Accumulated holding quantity, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of securities of this transaction (including this transaction) up to now: Retail supermarket company (name pending): 51% equity, accumulated holding amount JPY 9.537 billion Food processing company (name pending): 49% equity, accumulated holding amount JPY 735 million Total accumulated holding amount: JPY 10.272 billion No restrictions on rights.
15. Up to now, the proportion of securities investment (including this transaction) listed in Article 3 of the "Regulations Governing Acquisitions and Disposals of Assets by Public Companies" to the company's total assets and equity attributable to the parent company, and the amount of working capital in the most recent financial statements (Note 2): (1) Proportion of total assets: 36.35% (2) Proportion of equity attributable to the parent company: 164.28% (3) Amount of working capital in the most recent financial statements: TWD 8,044,433 thousand
16. Broker and brokerage fees: None
17. Specific purpose or use of acquisition or disposal: Acquisition of long-term investment
18. Opinions of dissenting directors for this transaction: None
19. Is this transaction a related party transaction: No
20. Date of acknowledgment by supervisor or approval by audit committee: Not applicable
21. Did the accountant issue a non-reasonableness opinion for this transaction: No
22. Name of accounting firm: Yang Zhi United Certified Public Accountants
23. Name of accountant: Hu Xiangning
24. Accountant's practice certificate number: Zhongshi Accounting Letter No. 0191
25. Whether it involves a change in business model: No
26. Explanation of business model change: Not applicable
27. Transaction situation with the counterparty in the past year and the projected future year: None
28. Source of funds: This transaction will be funded by part of the company's own funds and part of bank loans.
29. Date of previous announcement of material information on the same matter: Not applicable
30. Other matters to be noted: None.