[Auden] The Company Announces Capital Increase in Subsidiary AUDEN TECHNO (BVI) CORPORATION

1. Name and nature of the target (for preferred shares, the agreed issuance conditions such as dividend rate should also be specified):
AUDEN TECHNO (BVI) CORPORATION
2. Date of occurrence: 115/5/6~115/5/6
3. Date of board resolution: May 6, 115 (Republic of China calendar)
4. Other approval dates: Not applicable
5. Quantity, unit price, and total transaction amount:
Quantity and unit price of transaction: Not applicable
Total transaction amount: USD 4 million
6. Counterparty 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):
(1) Counterparty: AUDEN TECHNO (BVI) CORPORATION
(2) Relationship with the company: A significant wholly-owned subsidiary of the company
7. 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, the company, and the counterparty, the previous transfer date, and the transfer amount should also be announced:
Not applicable
8. If the ownership of the transaction target has been a related party of the company within the past five years, the date and price of acquisition and disposal by the related party and the relationship with the company at the time of transaction should also be announced:
Not applicable
9. Matters related to the disposal of receivables (including the type of collateral attached to the receivables, and if the disposed receivables belong to a related party, the name of the related party and the book value of the receivables disposed of for that related party should also be announced):
Not applicable
10. Disposal profit (or loss) (not applicable for acquisition of securities) (for deferred items, a table should be provided explaining the recognition):
Not applicable
11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements:
None
12. Decision-making method for this transaction, reference basis for price determination, and decision-making unit:
Approved by the Board of Directors
13. Net asset value per share of the acquired or disposed securities target company:
Not applicable
14. As of now, the cumulative number, amount, shareholding ratio, and restrictions on rights (e.g., pledge status) of this transaction's securities (including this transaction):
Cumulative holding amount (including this transaction): USD 12,399 (thousand)
Shareholding ratio: 100%
15. As of now, the investment in securities listed in Article 3 of the “Regulations Governing the Acquisition and Disposal of Assets by Publicly Issued Companies” (including this transaction) as a percentage of the company's total assets and equity attributable to owners of the parent in the most recent financial report, and the amount of working capital in the most recent financial report (Note 2):
※ Using the exchange rate of May 2026 for USD = 31.66
Total assets in the company's most recent financial report: 9.72%
Equity attributable to owners of the parent: 19.61%
Working capital (current assets minus current liabilities) in the most recent financial report: 311,108 (thousand)
16. Broker and brokerage fees:
Not applicable
17. Specific purpose or use of acquisition or disposal:
To meet the needs of the group's reinvestment development.
18. Opinions of dissenting directors on this transaction:
None
19. This transaction is a related party transaction: Yes
20. Date of approval by supervisors or audit committee:
May 6, 115 (Republic of China calendar)
21. Accountant's non-reasonable opinion on this transaction: Not applicable
22. Name of accounting firm:
Not applicable
23. Name of accountant:
Not applicable
24. Accountant's license number:
Not applicable
25. Does it involve changes in operating model: No
26. Description of changes in operating model:
None
27. Transaction status with the counterparty in the past year and expected next year:
Not applicable
28. Source of funds:
Own funds
29. Date of previous major announcement on the same event: Not applicable
30. Other explanatory matters:
The actual capital injection schedule will be executed in installments according to fund requirements.