1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Ordinary shares of HGQ ASIA PTE. LTD.

2. Date on which the fact occurred: 115/3/9 ~ 115/3/9

3. Date of board approval: March 9, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Transaction quantity: 19.69% equity Total transaction amount: USD 2.6 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): Counterparty: HGQ ASIA PTE. LTD. Relationship with the company: None

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

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

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

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, provide a table showing recognition status): Not applicable

11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: According to the contract, the closing date is July 17. The full amount of USD 2.6 million will be paid in a single installment. If circumstances beyond either party’s control necessitate a delay in closing, the parties agree to negotiate and determine a new closing date.

12. Decision-making method for the transaction, basis for price determination, and decision-making unit: Basis for price determination: Agreed upon after negotiation with HGQ ASIA PTE. LTD. and upon receipt of a reasonableness opinion from the accountant. Decision method and unit: Board resolution

13. Net asset value per share of the securities-issuing company: Not applicable

14. Cumulative holdings (including this transaction) of the securities as of now, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): Quantity: 19.69% equity Amount: USD 2.6 million Ownership percentage: 19.69% Rights restriction status: None

15. Proportion of securities investments (including this transaction) under Article 3 of the 'Regulations Governing the Acquisition or Disposition of Assets by Publicly Issued Companies' to the company’s total assets and equity attributable to owners of the parent in the most recent financial statements, and the amount of working capital in the most recent financial statements (Note 2): Percentage of total assets: 1.31% Percentage of equity attributable to owners of the parent: 2.42% Working capital amount: NT$1,115,140 thousand

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal of securities: Long-term investment

18. Dissenting directors’ opinions on this transaction: None

19. Is this a related-party transaction? No

20. Date of auditor’s acknowledgment or audit committee approval: March 9, 2026 (Minguo Year 115)

21. Did the accountant issue a non-reasonable opinion on this transaction? No

22. Name of the accounting firm: Anters United Certified Public Accountants

23. Name of the accountant: Cheng Yun-Da

24. Accountant’s license number: Financial Supervisory Commission Certificate No. 5720

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: Internal funds and bank loans

29. Previous date of material information disclosure regarding the same event: March 9, 2026 (Minguo Year 115)

30. Other explanatory matters: (1) Exchange rate used: 31.225 (Taiwan Bank closing rate on February 26, 2026). (2) According to the equity market valuation report, the market value of the 19.69% equity stake is USD 2,848 thousand (approximately NT$88,929 thousand). (3) This supplementary announcement adds details on 'Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements.'

FACT BOX

  • Source: PR Times
  • Category: Partnership
  • Organizations: HGQ ASIA PTE. LTD. / TST International Group Limited