Subsidiary Acquires Land for Factory Construction in Thailand

Announcement Date: July 3, 2026 Statement Date: July 2, 2026 Statement Time: 17:08:23 Company Code: 2393 Company Name: Everlight Subject: Announcement of Land Acquisition by Subsidiary Everlight Electronics (Thailand) Co., Ltd. Applicable Clause: Clause 20 Factual Date: July 2, 2026

1. Name and Nature of the Asset (e.g., land located in Section XX, Subsection XX, North District, Taichung City): Title Deed Numbers: 41061, 41062, 41063 Parcel Numbers: 711, 712, 713 Location: BP Industrial Park, Highway No. 314, Khlong Prawet Sub-district, Ban Pho District, Chachoengsao Province, Thailand

2. Factual Date: July 2, 2026

3. Board Approval Date: July 2, 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: Land Area: 78 Rai 3 Wah 0.2 square Wah, equivalent to 126,000.8 square meters Unit Price: 10,500,000 THB per Rai Total Amount: 826,880,250 THB (approximately 864,394,993 TWD)

6. Counterparty and Relationship with the Company (if individual and not a related party, name may be omitted): BAANPHO GREENPARK CO., LTD. (unrelated party)

7. If the counterparty is a related party, state the reason for selection, previous owner, relationship between previous owner and company/counterparty, transfer date, and amount: Not applicable

8. If the asset was owned by a related party within the past five years, disclose acquisition/disposal date, price, and relationship with the company at the time: Not applicable

9. Estimated Gain (or Loss) on Disposal (not applicable for asset acquisition) (if deferred, provide recognition details): Not applicable

10. Delivery or Payment Terms (including payment schedule and amounts), Contractual Restrictions, and Other Important Agreements: (1) Delivery or Payment Terms: Payment according to agreed purchase contract terms (2) Contractual Restrictions: None (3) Other Important Agreements: None

11. Decision Method for the Transaction (e.g., bidding, comparison, negotiation), Basis for Price Determination, and Decision-Making Unit: (1) Decision Method: Negotiation (2) Basis for Price Determination: Appraisal Report (3) Decision-Making Unit: Board of Directors of Everlight Electronics (Thailand) Co., Ltd.

12. Name of Professional Appraisal Firm or Company and Appraised Value: Professional Appraisal Firm: CBRE Valuation and Advisory Services Appraised Value: 709,000,000 THB (approximately 741,166,632 TWD)

13. Name of Professional Appraiser: Penthida Srisawang

14. Professional Appraiser License Number: 311

15. Whether the Appraisal Report is for Limited, Specific, or Special Price: No or Not applicable

16. Whether Appraisal Report Has Not Yet Been Obtained: No or Not applicable

17. Reason for Not Obtaining Appraisal Report: Not applicable

18. Reasons for Significant Differences in Appraisal Results and Auditor's Opinion: Not applicable

19. Name of Accounting Firm: Not applicable

20. Name of Auditor: Not applicable

21. Auditor License Number: Not applicable

22. Broker and Brokerage Fees: Not applicable

23. Specific Purpose or Use of Acquisition or Disposal: Everlight Electronics (Thailand) Co., Ltd. is purchasing the land to construct a factory and install equipment.

24. Opinions of Directors Who Objected to the Transaction: None

25. Whether the Transaction is a Related-Party Transaction: No

26. Date of Supervisor Approval or Audit Committee Consent: Not applicable

27. Whether the Transaction Involves Acquiring Real Estate or Right-of-Use Assets from a Related Party: No

28. Evaluation Price under Article 16 of the "Asset Acquisition and Disposal Rules for Publicly Issued Companies": Not applicable

29. Evaluation Price under Article 17 if the Price in the Previous Item is Lower than the Transaction Price: Not applicable

30. Previous Date of Material Information Disclosure on the Same Event: Not applicable

31. Other Explanatory Matters: The transaction amount and appraisal value are converted using the exchange rate of the day prior to the announcement.