[Liang Chia Holding] Announcement by subsidiary Liang Chia Optoelectronics Co., Ltd. regarding the board of directors' resolution to dispose of relevant assets of the automotive lighting business unit to grandchild company EOI ELECTRONICS LLC

1. Name and nature of the subject matter (e.g., land parcel XX, section XX, Beiqu, Taichung City): Related equipment, molds, tools, inventory, and related patents required for Liang Chia Optoelectronics to produce automotive lighting modules. 2. Date of occurrence: 115/5/7~115/5/7 (May 7, 2026) 3. Date of approval by the board of directors: May 7, 2026 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: 1. Quantity: According to the appraisal report and actual book asset list. 2. Total amount: The Chairman is authorized to proceed at a price no lower than the appraised value of NT$948,000,000. 6. Transaction counterparty and its relationship with the company (if the transaction counterparty is a natural person and not a related party of the company, their name may be omitted): The transaction counterparties, Liang Chia Optoelectronics Co., Ltd. and EOI ELECTRONICS LLC, are both 100% invested subsidiaries of our company. 7. If the transaction counterparty is a related party, the reasons for selecting the related party as the transaction object, the previous owner of the transferred assets, the relationship between the previous owner and the company and the transaction counterparty, the previous transfer date, and the transfer amount should also be disclosed: 1. Reason: To improve customer satisfaction, optimize gross profit margin, and achieve overall group operational performance. 2. Previous transfer information: Not applicable 8. If the ownership of the transaction subject has been held by a related party within the last five years, the acquisition and disposal dates, prices, and relationship between the related party and the company at the time of the transaction should also be disclosed: Not applicable 9. Expected disposal gain (or loss) (not applicable for asset acquisitions) (deferred items should be listed and explained for recognition status): Not applicable 10. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: To be handled according to internal control regulations. 11. Method of determining this transaction (e.g., tender, price comparison, or negotiation), reference basis for price determination, and decision-making unit: 1. Determination method: Reference to professional appraisal report and resolution by the subsidiary's board of directors. 2. Reference basis: Asset appraisal report from Hua Yuan Appraisal (using asset method - adjusted net value method). 3. Decision-making unit: Board of Directors of Liang Chia Optoelectronics Co., Ltd. 12. Name of professional appraiser's firm or company and its appraised amount: Firm: Hua Yuan Appraisal Co., Ltd. Appraised amount: NT$948,000,000. 13. Name of professional appraiser: Chen Shu-Chen 14. Professional appraiser's license number: A-C32-0010-2022 15. Is the appraisal report a limited price, specific price, or special price: No or Not applicable 16. Is the appraisal report not yet obtained: No or Not applicable 17. Reason for not yet obtaining the appraisal report: Not applicable 18. If there is a material difference in the appraisal result, the reason for the difference and the accountant's opinion: This case involves asset transfer between a subsidiary and its 100% owned grandchild company, which is an internal organizational restructuring within the group, so it is not applicable. 19. Name of accounting firm: Not applicable 20. Name of accountant: Not applicable 21. Accountant's license number: Not applicable 22. Broker and brokerage fees: Not applicable 23. Specific purpose or use of acquisition or disposal: To improve customer satisfaction, increase revenue, optimize gross profit margin, and reduce inventory capital costs, to achieve overall group operational performance improvement and long-term growth targets. 24. Opinions of directors who expressed dissenting views on this transaction: None 25. Is this transaction a related party transaction: Yes 26. Date of approval by supervisors or audit committee: Not applicable 27. Is this transaction the acquisition of real estate or its right-of-use assets from a related party: No 28. Price assessed in accordance with Article 16 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies": Not applicable 29. If the price assessed in the preceding item is lower than the transaction price, the price assessed in accordance with Article 17 of the same regulations: Not applicable 30. Date of previous material information disclosure on the same event: Not applicable 31. Other explanatory matters: This transaction object is an overseas grandchild company 100% owned by the subsidiary, which will not affect the group's consolidated shareholders' equity. Keyword: Material Information