AVC: On behalf of subsidiary - AVC TECH. (VIETNAM) CO., LTD. Announcement of land lease and entrusted construction of electromechanical and supporting renovation engineering contracts

1. Type of contract: Engineering contract 2. Date of occurrence: 2026/4/14~2026/4/14 3. Date of board approval: April 14, 2026 4. Other approval dates: Not applicable 5. Counterparty and its relationship with the company: Counterparty: Chuang Hsing International Construction Co., Ltd. Relationship with the company: None. 6. Main content of the contract (including total contract amount, estimated investment amount, and contract start/end dates), restrictions, and other important agreements: Signed electromechanical and supporting renovation engineering contracts for AVC TECH. (VIETNAM) CO., LTD. with Chuang Hsing International Construction Co., Ltd. Total contract amount: Approximately VND 816 billion (exchange rate 833, approximately NTD 979 million) 7. Name of professional appraiser firm or company and appraisal results: Not applicable 8. Name of real estate appraiser: Not applicable 9. Real estate appraiser's license number: Not applicable 10. Specific purpose of acquisition: For production and operation 11. Opinions of directors who dissented from this transaction: None 12. Is this transaction a related party transaction: No 13. Date of approval by supervisors or audit committee: Not applicable 14. Is the appraisal report a limited price, specific price, or special price: No or not applicable 15. Has the appraisal report not yet been obtained: No or not applicable 16. Reason for not yet obtaining the appraisal report: Not applicable 17. If there is a significant difference in the appraisal results, the reason for the difference and the accountant's opinion: Not applicable 18. Name of accounting firm: Not applicable 19. Name of accountant: Not applicable 20. Accountant's license number: Not applicable 21. Date of previous significant announcement regarding the same event: Not applicable 22. Other matters to be specified: None.