[Elite Material] Subsidiary Elite Material (Kunshan) Co., Ltd. Announces Facility Construction Contract

1. Contract Type: Engineering Contract 2. Event Date: 2026/05/21 3. Board Approval Date: 2025/07/30 4. Other Approval Date: Not applicable 5. Counterparty and Relationship: Yangji Electromechanical Engineering (Suzhou) Co., Ltd. Relationship: None. 6. Key Contract Terms (Amount, Dates, Restrictions, etc.): Facility engineering for plant construction. Contract value approximately 505 million TWD. Contract awarded based on the company's construction timeline. 7. Appraiser Name/Result: Not applicable 8. Appraiser Name: Not applicable 9. License Number: Not applicable 10. Purpose of Acquisition: For production and operational requirements. 11. Dissenting Opinions: Not applicable 12. Related Party Transaction: No 13. Auditor/Audit Committee Approval Date: Not applicable 14. Restricted/Specific Value Reports: No 15. Report Pending: No 16. Reason for Pending: Not applicable 17. Significant Discrepancies/Auditor Opinion: Not applicable 18. Accounting Firm: Not applicable 19. CPA Name: Not applicable 20. CPA License: Not applicable 21. Prior Disclosure Date: Not applicable 22. Other Remarks: None