2353 Acer | Subsidiary Announces Fund Loan to Grandchild Company

Announcement Date: June 25, 2026 Statement Date: June 24, 2026 Statement Time: 17:00:10 Company Code: 2353 Company Name: Acer Subject: Announcement of fund loan by subsidiary Acer American Holdings Corp. (AAH) to its grandchild company Applicable Clause: Clause 23 Factual Date: June 24, 2026

Details:

1. Factual Date: 06/24/2026

2. Recipient of Fund Loan: (1) Company Name: Acer America Corporation (AAC) (2) Relationship with Lending Entity: AAC is a grandchild company fully owned (100%) by AAH (3) Loan Limit (in thousand NTD): 37,455,717 (4) Previous Loan Balance (in thousand NTD): 0 (5) Amount of New Loan (in thousand NTD): 2,822,580 (6) Is this a board-authorized revolving or multiple disbursement loan by the chairman to the same recipient?: No (7) Loan Balance as of Factual Date (in thousand NTD): 2,822,580 (8) Reason for New Loan: To meet AAC's operational requirements

3. Collateral Provided by Recipient: (1) Description: None (2) Value (in thousand NTD): 0

4. Recipient’s Latest Financial Statement Data: (1) Capital (in thousand NTD): 7,306,548 (2) Accumulated Profit/Loss (in thousand NTD): 47,670

5. Interest Calculation Method: 3.85%

6. Repayment Terms: (1) Condition: 12-month loan term (2) Date: May 20, 2027 (Minguo Year 116)

7. Total Loan Balance as of Factual Date (in thousand NTD): 13,560,054

8. Ratio of Loan Balance to Listed Company’s Net Assets in Latest Financial Statement: 18.62%

9. Source of Loan Funds: Funds from the subsidiary itself

10. Other Disclosures: None