Kokusankou Announces Board Approval of Investment in Mainland China via Hong Kong Subsidiary

1. Date of Fact: August 11, 2026 (Minguo Year 115) 2. Method of New (or Reduced) Investment: Indirect investment through a newly established company in Hong Kong to set up a company in mainland China (equity ratio: 18.5%) 3. Board Approval Date: August 11, 2026 (Minguo Year 115) 4. Other Approval Dates: Not applicable 5. Number of Units, Unit Price, and Total Transaction Amount: RMB 103.6 million 6. Name of Investee Company in Mainland China: Fuzhou Sanmin Building Materials Co., Ltd. 7. Paid-in Capital of the Above-mentioned Mainland Investee Company: Not applicable (newly established company) 8. Proposed Additional Capital for the Above-mentioned Mainland Investee Company: RMB 560 million 9. Main Business of the Above-mentioned Mainland Investee Company: Sand and gravel production and sales 10. Auditor Opinion Type for the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Not applicable (newly established company) 11. Total Equity in the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Not applicable (newly established company) 12. Net Income or Loss in the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Not applicable (newly established company) 13. Cumulative Actual Investment Amount in the Above-mentioned Mainland Investee Company to Date: Not applicable (newly established company) 14. Counterparty and Relationship with the Company: Not applicable (newly established company) 15. If the Counterparty is a Related Party, Explanation of Selection Reason, Previous Owner, Relationships, Transfer Date, and Amount: Not applicable 16. If the Owner within the Last Five Years was a Related Party of the Company, Disclosure of Acquisition and Disposal Dates, Prices, and Relationship at the Time: Not applicable 17. Gain (or Loss) from Disposal: Not applicable 18. Delivery or Payment Terms (including payment period and amount), Contractual Restrictions, and Other Important Agreements: The Chairman is authorized to disburse the investment amount, either in full or in installments, within the approved limit 19. Decision Method of the Transaction, Reference Basis for Pricing, and Decision-Making Unit: Board Resolution 20. Broker: Not applicable 21. Specific Purpose of Acquisition or Disposal: To secure a stable source and consistent quality of sand and gravel 22. Dissenting Director's Opinion on the Transaction: None 23. Whether the Transaction is a Related-Party Transaction: No 24. Date of Supervisor Approval or Audit Committee Consent: Not applicable 25. Cumulative Approved Investment Amount in Mainland China by the Investment Commission (including this investment): NT$19,845,340,000 26. Ratio of the Above-mentioned Cumulative Approved Investment to the Latest Financial Statement's Paid-in Capital: 16.82% 27. Ratio of the Above-mentioned Cumulative Approved Investment to the Latest Financial Statement's Total Assets: 3.95% 28. Ratio of the Above-mentioned Cumulative Approved Investment to the Latest Financial Statement's Equity Attributable to Owners of Parent: 7.66% 29. Cumulative Actual Investment Amount in Mainland China to Date: NT$21,956,140,000 30. Ratio of the Above-mentioned Cumulative Actual Investment to the Latest Financial Statement's Paid-in Capital: 18.61% 31. Ratio of the Above-mentioned Cumulative Actual Investment to the Latest Financial Statement's Total Assets: 4.37% 32. Ratio of the Above-mentioned Cumulative Actual Investment to the Latest Financial Statement's Equity Attributable to Owners of Parent: 8.48% 33. Investment Gains/Losses in Mainland China Recognized in the Last Three Years: - Minguo Year 112: Gain of NT$10,471 million - Minguo Year 113: Loss of NT$58,642 million - Minguo Year 114: Loss of NT$79,590 million 34. Profit Repatriation Amounts from Mainland China in the Last Three Years: - Minguo Year 112: NT$427,433 million - Minguo Year 113: NT$0 million - Minguo Year 114: NT$0 million 35. Whether Accountant Issued Non-Reasonable Opinion on This Transaction: Not applicable 36. Name of Accounting Firm: Not applicable 37. Name of Accountant: Not applicable 38. Accountant License Number: Not applicable 39. Previous Date of Material Information Disclosure on the Same Event: Not applicable 40. Other Explanatory Matters: None