Coronet-KY Announces Taiwan Branch's Acquisition of Right-of-Use Asset from Related Party

1. Name and nature of the subject property (e.g., land located in Section XX, Subsection XX, Beitun District, Taichung City): 1** Nanjing East Road, Section 2, Zhongshan District, Taipei City, Floor *

2. Date on which the event occurred: 08/19/115 ~ 08/19/115

3. Board approval date: August 19, 2026 (Minguo Year 115)

4. Other resolution dates: Not applicable

5. Quantity of transaction units (e.g., XX square meters, equivalent to XX pings), unit price, and total transaction amount: Leased area: 42 pings Monthly rental cost: TWD 840 per ping (inclusive of tax) Carrying amount of right-of-use asset: TWD 1,171,293

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted): Counterparty: Neng Lü Investment Co., Ltd. Relationship with the company: Related party

7. If the counterparty is a related party, the reason for selecting the related party as the transaction counterparty, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the previous transfer date, and the transfer amount shall be disclosed: (1) Reason for selecting the related party as the counterparty: Consideration of the company's overall operational planning (2) Previous transferor: Not applicable (3) Relationship between the previous transferor and the company and the counterparty: Not applicable (4) Previous transfer date: Not applicable (5) Previous transfer amount: Not applicable

8. If the owner of the subject asset was a related party of the company within the past five years, the date, price, and relationship with the company at the time of acquisition and disposal by the related party shall be disclosed: Not applicable

9. Expected gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, provide a table showing recognition status): Not applicable

10. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Payment terms: Monthly payment of TWD 35,280 (inclusive of tax) Lease term: 09/01/115 ~ 08/31/118 Contractual restrictions: None Other important agreements: None

11. Method of determining the transaction (e.g., bidding, price comparison, or negotiation), reference basis for price determination, and decision-making unit: Transaction determination method: Negotiation Reference basis for price determination: Market conditions Decision-making unit: Board of Directors

12. Name of professional appraiser firm or company and appraisal amount: Not applicable

13. Name of professional appraiser: Not applicable

14. Professional appraiser license number: Not applicable

15. Whether the appraisal report is for a limited price, specific price, or special price: No or Not applicable

16. Whether the appraisal report has not yet been obtained: No or Not applicable

17. Reason for not yet obtaining the appraisal report: Not applicable

18. If there is a significant difference in the appraisal results, the reason and auditor's opinion: Not applicable

19. Auditor firm name: Not applicable

20. Auditor name: Not applicable

21. Auditor license number: Not applicable

22. Broker and brokerage fee: Not applicable

23. Specific purpose or use of the acquisition or disposal: For operational needs

24. Opinion of any director who objected to the transaction: None

25. Whether the transaction is a related-party transaction: Yes

26. Date of supervisor's approval or audit committee's consent: August 19, 2026 (Minguo Year 115)

27. Whether the transaction involves acquiring real estate or its right-of-use asset from a related party: Yes

28. Valuation amount under Article 16 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies': Not applicable

29. Valuation amount under Article 17 of the same rules if the valuation under the previous item is lower than the transaction price: Not applicable

30. Previous date of material information disclosure regarding the same event: Not applicable

31. Other explanatory matters: None