Wiwynn's Subsidiary Acquires Operational Equipment from Unrelated Party

1. Name and nature of the subject matter (e.g., land located in Section XX, Subsection XX, North District, Taichung City): Machinery and equipment

2. Date on which the fact occurred: 115/6/30 ~ 115/6/30

3. Board approval date: June 30, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Quantity of transaction units (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount: Quantity: One batch Total transaction amount: USD 24,194,865

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted): Counterparty: Panasonic Industrial Technology Co., Ltd. Relationship with the company: Unrelated party

7. If the counterparty is a related party, disclose the reason for selecting the related party as the transaction counterpart, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the previous transfer date, and the transfer amount: Not applicable

8. If the ownership of the transaction subject was previously held by a related party of the company within the past five years, disclose the date of acquisition and disposal by the related party, the price, and the relationship with the company at the time of transaction: Not applicable

9. Estimated gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, provide a table showing recognition status): Not applicable

10. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreed matters: Delivery or payment terms: Performed in accordance with the contract Total transaction amount: USD 24,194,865 Contractual restrictions and other important agreed matters: None

11. Method of determining this transaction (e.g., bidding, price comparison, or negotiated pricing), basis for price determination, and decision-making unit: Transaction determination method: Negotiated pricing between both parties Basis for price determination: Market conditions Decision-making unit: Board of Directors

12. Name of professional appraisal firm or company and appraisal amount: Not applicable

13. Name of professional appraiser: Not applicable

14. License 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 an appraisal report has not yet been obtained: No or not applicable

17. Reason for not obtaining the appraisal report: Not applicable

18. If there is a significant difference in the appraisal results, the reason for the difference and the accountant's opinion: Not applicable

19. Name of accounting firm: Not applicable

20. Name of accountant: Not applicable

21. License number of accountant: Not applicable

22. Broker and brokerage fee: Not applicable

23. Specific purpose or use of the acquisition or disposal: For operational needs

24. Opinion of directors who expressed dissent on this transaction: None

25. Whether this transaction is a related-party transaction: No

26. Date of supervisor approval or audit committee consent: Not applicable

27. Whether this transaction involves acquiring real estate or its right-of-use assets from a related party: No

28. Valuation price under Article 16 of the 'Asset Acquisition and Disposal Handling Standards for Publicly Issued Companies': Not applicable

29. Valuation price under Article 17 of the same standard, if the valuation under the previous item is lower than the transaction price: Not applicable

30. Previous date of material information disclosure regarding the same event: Not applicable

31. Other explanatory matters: None