Kokusen Subsidiary Sancho Realty Announces Acquisition of Cathay Yucheng Development Co., Ltd. (Provisional) Equity

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Ordinary shares of Cathay Yucheng Development Co., Ltd. (provisional)

2. Date on which the fact occurred: August 14, 2026 ~ August 14, 2026

3. Date of board approval: August 14, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Number of transactions, unit price, and total transaction amount: Unit price: NT$10 per share Number of shares: 14,700,000 shares (initial subscription); 83,300,000 shares (capital increase subscription) Total transaction amount: NT$980,000 thousand, to be invested in installments

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): Cathay Yucheng Development Co., Ltd., which is also an equity-method investee of Cathay Construction, the parent company of Kokusen.

7. If the counterparty is a related party, state the reason for selecting the related party, previous transferor, relationships among previous transferor, the company and the counterparty, transfer date, and transfer amount: Required for investment strategy planning.

8. If the owner of the subject matter was a related party of the company within the past five years, disclose the date and price of acquisition and disposal, 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 receivables are from related parties, disclose the name and book value of the receivables): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, explain recognition): Not applicable

11. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: To be invested in installments based on the new company’s funding needs; initial investment amount: NT$147,000 thousand

12. Decision-making method for this transaction, reference basis for price determination, and decision-making body: Approved by the board of directors of the company

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

14. Cumulative number, amount, ownership percentage, and rights restrictions (e.g., pledge status) of the securities held (including this transaction) to date: Cumulative number of securities held: 98,000,000 shares Cumulative amount held: NT$980,000 thousand Ownership percentage: 49% Rights restrictions: None

15. Proportion of securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' to total assets and equity attributable to owners of the parent in the company’s latest financial statements, and the amount of working capital in the latest financial statements: Percentage of total assets: 1.41% Percentage of equity attributable to owners of the parent: 3.29% Working capital: NT$14,575,194 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 director opinions on this transaction: None

19. Is this transaction a related-party transaction? Yes

20. Date of auditor approval or audit committee consent: August 14, 2026 (Minguo Year 115)

21. Did the accountant issue a non-reasonable opinion? Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant’s license number: Not applicable

25. Does this involve a change in business model? No

26. Explanation of business model change: Not applicable

27. Transaction status with the counterparty in the past year and expected in the next year: Not applicable

28. Source of funds: Not applicable

29. Previous date of material information disclosure on the same event: Not applicable

30. Other explanatory matters: The parent company, Cathay Construction Co., Ltd., has already announced this joint venture project on August 5, 2026 (Minguo Year 115).