[CMP] Announcement of the Board of Directors' resolution on reinvestment in Suzhou CMP Precision Machinery Co., Ltd. through subsidiary CMP (HONG KONG) INDUSTRY CO., LTD.

1. Date of occurrence: May 27, 2026 2. Investment method: Reinvestment of earnings 3. Date of Board resolution: May 27, 2026 4. Other approval dates: N/A 5. Transaction amount: $20,000,000 USD 6. Name of the Chinese investee: Suzhou CMP Precision Machinery Co., Ltd. 7. Paid-in capital of the investee: $4,000,000 USD 8. Proposed capital increase: $20,000,000 USD 9. Main business: R&D, manufacturing, and sales of automotive, agricultural, and construction machinery components, precision casting, and molds. 10. Auditor's opinion: N/A 11. Total equity: 1,032,649,217.10 RMB 12. Net profit/loss: 67,259,994.63 RMB 13. Actual investment to date: $4,000,000 USD 14. Relationship with counterparty: N/A 15. Reason for related party transaction: N/A 16. Ownership transfer in last 5 years: N/A 17. Disposal gain/loss: N/A 18. Payment terms: Per Board resolution 19. Pricing basis: Per Board resolution 20. Broker: N/A 21. Purpose: Reinvestment of earnings 22. Dissenting opinions: None 23. Related party transaction: Yes 24. Audit committee: N/A 25. Total approved investment in China: $233,602,000 USD 26. Ratio to paid-in capital: 177% 27. Ratio to total assets: 26% 28. Ratio to parent equity: 50% 29. Actual investment in China: $216,948,000 USD 30. Ratio to paid-in capital: 164% 31. Ratio to total assets: 25% 32. Ratio to parent equity: 46% 33. Investment P/L (last 3 years): 2023: 315,335k TWD; 2024: 359,086k TWD; 2025: 392,706k TWD 34. Profit repatriation: 2023: 97,942k TWD; 2024: 0 TWD; 2025: 471,718k TWD 35. Auditor's non-reasonableness opinion: N/A