GIS-KY Subsidiary Announces Transfer of Production Equipment to Yehuan Technology (Chengdu) Co., Ltd.

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

2. Date on which the fact occurred: June 15, 2026 ~ June 15, 2026

3. Date approved by the board of directors: June 15, 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:
A batch of production equipment: transaction amount TWD 1.078 billion

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted):
Yehuan Technology (Chengdu) Co., Ltd.; affiliated company

7. If the counterparty is a related party, state the reason for selecting the related party as the transaction party, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the previous transfer date, and the transfer amount:
(1) Reason for selecting a related party as the counterparty: Based on overall cost and operational planning and management considerations
(2) Previous transferor and relationship: Yecheng Chengdu (affiliated company); Rongqi Industrial, Hardinge Asia, OPTORUN, etc. (unrelated)
(3) Previous transfer date and acquisition cost: February 2023 to May 2026; approximately TWD 1.432 billion

8. If the owner of the subject asset within the past five years was a related party of the company, disclose the related party's acquisition and disposal date, price, and relationship with the company at the time:
(1) Name of related party: Yecheng Technology (Chengdu) Co., Ltd.
(2) Equipment acquisition date: May 2023 to March 2026
(3) Equipment acquisition price: RMB 359,472 thousand
(4) Relationship with Yehuan Company: affiliated company

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

10. Delivery or payment terms (including payment period and amounts), contractual restrictions, and other important agreements:
Installment payments

11. Method of determining the transaction (e.g., bidding, price comparison, negotiation), reference basis for price determination, and decision-making unit:
Transaction determination method: Based on the book value of the assets
Decision-making unit: Board of Directors

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

13. Name of professional appraiser:
Not applicable

14. License number of professional appraiser:
Not applicable

15. Whether the valuation report is for a limited price, specific price, or special price: No or not applicable

16. Whether a valuation report has not yet been obtained: No or not applicable

17. Reason for not yet obtaining the valuation report:
Not applicable

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

19. Name of accounting firm:
Not applicable

20. Name of auditor:
Not applicable

21. Auditor's license number:
Not applicable

22. Broker and brokerage fee:
None

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

24. Opinion of directors who objected to the transaction:
None

25. Whether the transaction is with a related party: Yes

26. Date of supervisor approval or audit committee consent:
June 15, 2026

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

28. Valuation price pursuant to Article 16 of the 'Regulations on the Acquisition or Disposition of Assets by Publicly Issued Companies': Not applicable

29. Valuation price pursuant to Article 17 of the same regulations, 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:
This transaction is based on maximizing operational efficiency among group subsidiaries and will have no impact on GIS's financial or business operations.