Largan Precision Announces Board Approval of New Share Issuance for Share Exchange with TAI SUNG TECHNOLOGY

1. Board resolution date: 115/07/27 2. Source of capital increase funding: Not applicable 3. Use of blanket registration for new share issuance (if yes, specify planned issuance period; if no): No 4. Total amount and number of shares issued in this case (for capital increases from retained earnings or reserves, exclude shares allocated to employees): Total amount: TWD 8,196,450 Total number of shares: 819,645 shares 5. Amount and number of shares issued in this instance under blanket registration: Not applicable 6. Remaining amount and share balance after this issuance under blanket registration: Not applicable 7. Par value per share: TWD 10 8. Issue price: Not applicable 9. Number of shares subscribed by employees or amount allocated: Not applicable 10. Number of shares offered to the public: Not applicable 11. Subscription or free allocation ratio for existing shareholders: Not applicable 12. Handling of fractional shares and unclaimed shares: If fractional shares less than one share arise from the share exchange ratio, shareholders of TAI SUNG TECHNOLOGY may consolidate such fractional shares into one full share for conversion, or the company may pay cash equivalent based on the closing price on the last trading day prior to the share exchange benchmark date (hereinafter referred to as the "market price"), rounded to the nearest New Taiwan Dollar (TWD), and the Chairman of the company is authorized to arrange for designated parties to purchase such fractional shares at market price. If changes to this fractional share handling method are required by law or operational necessity, the boards of directors of both Largan Precision and TAI SUNG TECHNOLOGY shall have full authority to determine the revised procedures. 13. Rights and obligations of the newly issued shares: Same as the company's currently issued ordinary shares 14. Use of proceeds from capital increase: Not applicable 15. Rationale and necessity of fundraising after cash reduction of capital (applicable if cash reduction was conducted in the current or previous fiscal year): Not applicable 16. Other matters to be disclosed: None