[AVerMedia] Announcement of Board Resolution to Revise Rules for Issuing Restricted Employee Shares

1. Date of occurrence: 2026/04/24 2. Original announcement date: 2024/08/08 3. Summary of original announcement: The board resolved to amend the rules on 2024/08/08. 4. Reason and content of change: To maintain talent retention and competitiveness, the vesting conditions were revised. Pre-revision: Vesting was based on 10% growth in revenue or operating profit compared to the past 3-year average. Post-revision: Vesting is based on FY2026 pre-tax profit. (1) Pre-tax profit must be >= 0. (2) Target value is 150 million TWD for 100% vesting. (3) Formula: If profit is >= 0 and < 150M, payout rate = 30% + (Actual - 0)/(150M - 0) * 70%. (4) Exclusions: Gains/losses from asset disposal, litigation, M&A costs, and investment income from AVerInformation are excluded to reflect direct employee contribution. Keywords: Material Information