Material Information

1.Name and nature of the underlying asset (e.g., land located at Sublot XX,
Lot XX, North District, Taichung City):
 (1).Real estate：Park 1099, 23623 Colonial Parkway, Katy, Texas,77493,USA
     (East side factory building)
 (2).Power engineering projects.
2.Date of occurrence of the event:2026/07/28
3.Date of the board of directors resolution:2026/07/28
4.Other approval date:NA
5.Transaction unit amount (e.g.XX square meters, equivalent to XX ping),
unit price, and total transaction price:
 (1).Real estate：(A).Land: total area approximately 1,524,600 square feet;
                  (B).Factory buildings: total area 236,986 square feet.
                  Total transaction amount: US$ 58 million
 (2).Power engineering projects：US$ 48.6 million.
6.Trading counterparty and its relationship with the Company (if the trading
counterparty is a natural person and furthermore is not a related party of
the Company, the name of the trading counterparty is not required to be
disclosed):Yacoel 2021 Partners, LP and Katy Mission, LLC、CTCI Americas Inc.;
 CenterPoint Energy, Inc. etc. (unrelated persons)
7.Where the trading counterparty is a related party, announcement shall also
be made of the reason for choosing the related party as trading counterparty
and the identity of the previous owner, its relationship with the Company
and the trading counterparty, and the previous date and monetary amount of
transfer:NA
8.Where an owner of the underlying assets within the past five years has
been a related party of the Company, the announcement shall also include the
date and price of acquisition and disposal by the related party, and its
relationship with the Company at the time of the transaction:NA
9.Projected gain (or loss) through disposal (not applicable for
acquisition of assets; those with deferral should provide a table
explaining recognition):NA
10.Terms of delivery or payment (including payment period and
monetary amount), restrictive covenants in the contract,
and other important terms and conditions:
 (1).Real estate：Payment based on contract terms
 (2).Power engineering projects：Payment based on contract terms or order
 terms
11.The manner of deciding on this transaction (such as invitation to tender,
price comparison, or price negotiation), the reference basis for the
decision on price, and the decision-making unit:
 (1).The manner of deciding on this transaction：Negotiated price
 (2).The reference basis for the decision on price：
   (A).Real estate：Appraisal report
   (B).Power engineering projects：quotations from vendors and market
       conditions
 (3).The decision-making unit：Board of Directors
12.Name of the professional appraisal firm or company and
its appraisal price:
 (1).Name of the professional appraisal institution：CBRE, INC.; COLLIERS
     INTERNATIONAL VALUATION & ADVISORY SERVICES, LLC.
 (2).Appraisal amount: US$ 60 million and US$ 56.1 million
13.Name of the professional appraiser:
 CBRE, INC.：MICHAELCHRISTOPHER REILLY and HENRY OLLATTUPURAM JOSEPH
 COLLIERS INTERNATIONAL VALUATION & ADVISORY SERVICES, LLC：CLINTON
 FRANCIS BOGART
14.Practice certificate number of the professional appraiser:
 MICHAELCHRISTOPHER REILLY(License No. 1330513-CG)
 HENRY OLLATTUPURAM JOSEPH(License No. 1336237-CG)
 CLINTON FRANCIS BOGART(License No. 1323944-CG)
15.The appraisal report has a limited price, specific price,
or special price:No
16.An appraisal report has not yet been obtained:No
17.Reason for an appraisal report not being obtained:NA
18.Reason for any significant discrepancy with the appraisal reports
and opinion of the CPA:NA
19.Name of the CPA firm:NA
20.Name of the CPA:NA
21.Practice certificate number of the CPA:NA
22.Broker and broker's fee:NA
23.Concrete purpose or use of the acquisition or disposal:Long-term business
 expansion requires the purchase of additional factory buildings and the
 addition of power engineering projects.
24.Any dissenting opinions of directors to the present transaction:No
25.Whether the counterparty of the current transaction is a
related party:No.
26.Date of ratification by supervisors or approval by
the audit committee:NA
27.The transaction is to acquire a real property or right-of-use
asset from a related party:No
28.The price assessed in accordance with the Article 16 of the
Regulations Governing the Acquisition and Disposal of Assets
by Public Companies:NA
29.Where the above assessed price is lower than the transaction price,
the price assessed in accordance with the Article 17 of the same
regulations:NA
30.Date on which material information regarding the same event
has been previously released:NA
31.Any other matters that need to be specified: The board of directors
 announced on March 10, 2026, that it had resolved the conversion of the
 leased factory building to a purchase and the cost of factory renovation.
 After evaluating the Company's long-term business development needs and
 power requirements, it is proposed to acquire additional land and factory
 buildings located on the east side. In addition, further investment in power
 infrastructure works is proposed to enhance the plant's production capacity.