[Huasheng-KY] Announcement: Board of Directors Approved Investment by 100% Owned Subsidiary Huasheng International Holding Co., Ltd. into 100% Owned Grandchild Company E-LAN MEXICO

1. Name and nature of the target object (if preferred stock, specify preferred stock terms, e.g., dividend rate): E-LAN CAR COMPONENTS MEXICO Common Stock 2. Date of occurrence: 115/5/9~115/5/9 3. Date of Board of Directors Approval: May 9, 2026 4. Other Approval Date: Not applicable 5. Transaction quantity, price per unit, and total transaction amount: Total transaction units: 100,000 shares Price per unit: USD 10 per share Total transaction amount: USD 1,000,000, equivalent to approximately NT$31,660,000 (USD:TWD=1:31.66) 6. Transaction counterparty and relationship with the company (if the counterparty is an individual and not related to the company, their name may be omitted): Transaction counterparty: Huasheng International Holding Co., Ltd. Relationship with the company: 100% owned subsidiary 7. If the transaction counterparty is a related party, 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 transaction counterparty, the date of previous transfer, and the transfer amount: Not applicable 8. If the owner of the transaction target within the last five years was a related party of the company, announce the related party's acquisition and disposal dates, prices, and relationship with the company at the time of transaction: Not applicable 9. Matters related to the disposal of claims in this transaction (including the type of collateral attached to the disposed claims, and if the disposed claims are against a related party, announce the name of the related party and the book amount of the related party's claims disposed of in this transaction): Not applicable 10. Profit (or loss) from disposal (not applicable for acquisition of securities) (list deferrals and recognition status): Not applicable 11. Delivery or payment terms (including payment period and amount), contract restrictions, and other important agreements: According to E-LAN CAR COMPONENTS MEXICO's capital increase schedule 12. Method of decision for this transaction, basis for price determination, and decision-making unit: Method of transaction and basis for price determination: Authorized by the Company's Board of Directors to relevant responsible personnel to handle fully in accordance with laws, regulations, and the Company's relevant internal operating procedures. Decision-making unit: Company's Board of Directors 13. Net asset value per share of the company whose securities are acquired or disposed of: Not applicable 14. Cumulative quantity, amount, shareholding ratio, and restrictions on rights (e.g., pledge) of securities held in this transaction (including this transaction) to date: Cumulative quantity of securities held: 329,000 shares Cumulative amount of securities held: USD 3,290,000 Cumulative shareholding ratio: 100% Restrictions on rights (e.g., pledge): None 15. To date, the proportion of investment in securities listed in Article 3 of the "Regulations Governing Acquisitions or Disposals of Assets by Publicly Offered Companies" (including this transaction) to the total assets and the owner's equity attributable to the parent company in the latest financial report, and the amount of working capital in the latest financial report (Note 2): Proportion of total assets in the latest financial report: 3.02% Proportion of owner's equity attributable to the parent company in the latest financial report: 100% Brokerage 16. Broker and brokerage fees: None 17. Specific purpose or use of the acquisition or disposal: Investment 18. Opinions of dissenting directors for this transaction: None 19. Is this transaction a related party transaction: Yes 20. Date of supervisor's approval or audit committee's consent: 1. May 9, 2026 21. Accountant's opinion on the reasonableness of this transaction: Not applicable 22. Name of accounting firm: Not applicable 23. Name of accountant: Not applicable 24. Accountant's practice certificate number: Not applicable 25. Does it involve a change in operating model: No 26. Explanation of operating model change: Not applicable 27. Transaction status with the counterparty in the past year and expected in the next year: Not applicable 28. Source of funds: Not applicable 29. Date of previous announcement of material information on the same event: Not applicable 30. Other matters to be noted: None