[Wistron] Announcement of the Merger of Subsidiary Xiangyu Technology Co., Ltd. with GEOSAT Aerospace & Technology Inc.

1. Type of merger: Absorption merger 2. Date of event: April 27, 2026 3. Participating companies: Surviving company: Xiangyu Technology Co., Ltd. (Xiangyu) Dissolved company: GEOSAT Aerospace & Technology Inc. (GEOSAT) 4. Counterparty: Same as above 5. Relationship: Both are subsidiaries of Wistron (indirectly held 100% and 45.18% respectively). 6. Reason for selecting related party: Group internal restructuring for resource integration; no major impact on shareholder equity. 7. Purpose and conditions: Purpose: To integrate group resources, expand scale, and enhance synergy and competitiveness. Conditions: 1 share of GEOSAT common stock will be exchanged for approximately 0.856 shares of Xiangyu common stock. 8. Expected benefits: Enhanced business synergy and strengthened competitiveness. 9. Impact on EPS and net value: Minimal, as it is a structure adjustment. 10. Consideration: Issuance of new common shares by Xiangyu. 11. Exchange ratio basis: Based on the latest audited financial reports and market factors. 12. Fairness opinion from independent expert: Yes, considered reasonable. 13. Auditor/Lawyer: Lian-Jie CPA Firm / James Chan (Zhan Ding-Xun). 14. Professional license number: FSC Cert No. 4818. 15. Expert opinion content: Valuation based on market and income approaches considered the ratio reasonable. 16. Schedule: To be determined by the board after shareholder approval. 17. Rights and obligations: Xiangyu will assume all rights, obligations, and debts of GEOSAT. 18. Basic info: Xiangyu: Agency sales of smart systems GEOSAT: UAV products and engineering services 19. Future plans: GEOSAT will be dissolved after the merger; business will continue under Xiangyu. 20. Director information: Disclosed as related party interests given Wistron's ownership.