Largan Precision Announces Board Resolution to Capital Increase Subsidiary

1. Name and nature of the subject matter (for preferred shares, specify issuance conditions such as dividend rate): Ordinary shares of Bafang International Investment Co., Ltd.

2. Date on which the fact occurred: July 27, 2026 ~ July 27, 2026

3. Date of board approval: July 27, 2026 (Republic Era 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Number of units: 200,000,000 shares Unit price: NT$10 Total transaction amount: NT$2 billion

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): A wholly-owned subsidiary (100% owned) of the company

7. If the counterparty is a related party, disclose the reason for selecting them, previous transferor, relationship among previous transferor, company, and counterparty, transfer date, and amount: Not applicable

8. If the ownership of the subject securities was held by a related party of the company within the past five years, disclose the date, price, and relationship with the company at the time of acquisition and disposal: Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are involved, disclose the name and book value of such receivables): Not applicable

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

11. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: In accordance with capital increase schedule

12. Decision-making method for this transaction, reference basis for pricing, and decision-making body: Cash capital increase; company board of directors

13. Net asset value per share of the securities-issuing company: NT$8.74

14. Cumulative holdings of these securities (including this transaction) to date: quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): Quantity: 426,500,000 shares Amount: NT$4.265 billion Ownership percentage: 100% Rights restriction status: None

15. Cumulative securities investments under Article 3 of the 'Asset Acquisition and Disposal Regulations for Publicly Issued Companies' (including this transaction) as a percentage of total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements: Percentage of total assets: 37.70% Percentage of equity attributable to owners of the parent: 44.80% Working capital in latest financial statements: NT$63,946,121 thousand

16. Broker and brokerage fees: None

17. Specific purpose or use of the acquisition or disposal of securities: Long-term investment

18. Dissenting opinions from directors regarding this transaction: None

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

20. Date of supervisor approval or audit committee consent: July 27, 2026 (Republic Era 115)

21. Did the accountant issue a non-reasonableness opinion on this transaction? Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant license number: Not applicable

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

26. Explanation of business model change: Not applicable

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

28. Source of funds: Internal funds

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

30. Other explanatory matters: None