6908 Acer Gaming-Creative: Announces Subsidiary Winking Art Limited Capital Increase

Release Date: July 3, 2026 Statement Date: July 2, 2026 Statement Time: 21:00:15 Company Code: 6908 Company Name: Acer Gaming-Creative Subject: Announcement by subsidiary Winking Studios Limited (hereinafter "WKS") regarding capital increase of its subsidiary Winking Art Limited Applicable Clause: Clause 20 Factual Date: July 2, 2026

Details:

1. Name and nature of the subject matter (for preferred shares, specify issuance conditions such as dividend rate): Ordinary shares of Winking Art Limited

2. Factual date: July 2, 2026 ~ July 2, 2026

3. Board approval date: July 2, 2026

4. Other resolution dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Total USD 3 million

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party, name disclosure may be omitted): Winking Art Limited is a 100% owned subsidiary of WKS

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

8. If the ownership of the subject matter was held by a related party of the company within the past five years, disclose the date, price, and relationship with the company at the time of acquisition and disposal: Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are involved, disclose the name and book value): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities; if deferred, explain recognition status): Not applicable

11. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: Authorized WKS CEO to conduct phased capital increases based on Winking Art Limited's operational funding needs

12. Decision method for this transaction, reference basis for pricing, and decision-making unit: WKS Board of Directors

13. Net asset value per share of the securities-issuing company (for acquisition or disposal of securities): Not applicable

14. Cumulative holdings of the securities involved in this transaction (including this transaction) to date, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): WKS holds 100% of Winking Art Limited with USD 3 million

15. Cumulative securities investments under Article 3 of the "Asset Acquisition and Disposition Rules for Publicly Issued Companies" (including this transaction) as a percentage of total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements: Percentage of total assets: 3.81% Percentage of shareholders' equity: 8.33% Working capital in latest financial statements: NT$295,292 thousand

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal: To strengthen the subsidiary's operational funding

18. Dissenting director opinions on this transaction: None

19. Is this transaction a related-party transaction? Yes

20. Date of supervisor approval or audit committee consent: July 2, 2026

21. Did the accountant issue a non-reasonableness opinion on this transaction? Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant license number: Not applicable

25. Does this involve a change in business model? No

26. Explanation of business model change: Not applicable

27. Transaction history with the counterparty in the past year and expected in the next year: Not applicable

28. Source of funds: Not applicable

29. Previous material information release date for the same event: Not applicable

30. Other explanatory matters: None