Material Information

2026-02-04

Announcement of the acquisition of right-of-use assets from related parties

Serial No. 1
Date of Announcement 2026/02/04
Time of Announcement 14:52:05
Spokesperson Wang, Yuan-Ming
Spokesperson Title Chairman and General Manager
Spokesperson Tel 26499168
Subject Announcement of the acquisition of right-of-use assets from related parties
Regulatory Clause Clause 17
Date of Event 2026/02/04
Description 1. Name and nature of the underlying asset: Right-of-use assets of 6F., No. 366 and 6F., No. 368, Gongjian Rd., Xizhi Dist., New Taipei City, including 10 parking spaces.
2. Date of occurrence: 2026/02/04 to 2026/02/04
3. Date of approval by the Board of Directors: 2026/02/04
4. Date of other approvals: Not applicable
5. Transaction quantity, unit price, and total transaction amount:
  1) Leased area: 419.25 pings (approx. 1,386 sq. m.)
  2) Unit price: Monthly rent of NT$360,000 (tax included)
  3) Amount of right-of-use assets: NT$12,002,502
6. Trading counterparty and its relationship with the Company:
  1) Counterparty: Niko Semiconductor Co., Ltd.
  2) Relationship: Affiliate
7. Reason for selecting the related party as the trading counterparty: Renewal of lease upon expiration for operational needs.
8. Ownership history within the last 5 years: Not applicable.
9. Estimated profit (or loss) from disposal: Not applicable (acquisition of assets).
10. Payment terms, contract restrictions, and other important covenants:
  1) Payment terms: Monthly rent of NT$360,000 (tax included)
  2) Lease term: From 2026/03/01 to 2029/02/28
  3) Restrictions and covenants: None
11. Decision method, reference for price determination, and decision-making unit:
  1) Decision method and reference: Based on market rental rates in the surrounding area and negotiation results.
  2) Decision-making unit: Approved by the Audit Committee and the Board of Directors.
12. Name of professional appraiser and appraisal amount: Not applicable
13. Name of professional appraiser: Not applicable
14. Practice certificate number of the appraiser: Not applicable
15. Appraisal report details: Not applicable
16. Whether the appraisal report has been obtained: Not applicable
17. Reason for not obtaining the appraisal report: Not applicable
18. Significant difference in appraisal results: Not applicable
19. Name of CPA firm: Jian Tuo Joint Certified Public Accountants
20. Name of CPA: Wu, Yu-Chi
21. Practice certificate number of the CPA: Bei-Shi-Hui-Zheng-Zi No. 1740
22. Broker and broker fee: Not applicable
23. Concrete purpose or use of the acquisition: Operational requirements of the Company.
24. Opinions of directors who expressed objection: None
25. Whether it is a related party transaction: Yes
26. Date of approval by the Audit Committee: 2026/02/04
27. Whether the transaction is an acquisition of real estate or right-of-use assets from a related party: Yes
28. Appraisal price according to Article 16 of the Regulations: Not applicable
29. Appraisal price according to Article 17 of the Regulations: Not applicable
30. Date of previous announcement of the same event: Not applicable

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