Acer's Self-Owned Land Commissioned Construction of Group Logistics Center - MEP Engineering

1. Contract Type: Self-Owned Land Commissioned Construction 2. Event Date: September 11, 2026 ~ September 11, 2026 3. Board Approval Date: December 24, 2025 4. Other Approval Dates: Not applicable 5. Contract Counterparty and Relationship with Company: Contract Party: Hsu Yi Engineering Co., Ltd. Relationship: Related Enterprise 6. Main Contract Contents (including total contract value, estimated investment amount, contract start and end dates), restrictive clauses, and other important terms: Acer Longtan Taoyuan Warehouse New MEP Engineering Project a. Total Contract Value: NT$394,800,000 (inclusive of tax) b. Estimated Completion Date: December 31, 2027 7. Name of Professional Appraisal Firm or Company and Appraisal Result: Not applicable 8. Name of Real Estate Appraiser: Not applicable 9. Real Estate Appraiser License Number: Not applicable 10. Specific Purpose of Acquisition: Construction of Group Logistics Center 11. Dissenting Director Opinions on This Transaction: None 12. Whether This Transaction is a Related-Party Transaction: Yes 13. Date of Supervisor Approval or Audit Committee Consent: December 24, 2025 14. Whether the Appraisal Report is at a Limited, Specific, or Special Price: No or Not applicable 15. Whether Appraisal Report Has Not Yet Been Obtained: No or Not applicable 16. Reason for Not Yet Obtaining Appraisal Report: Not applicable 17. Reasons for Significant Differences in Appraisal Results and Auditor's Opinion: Not applicable 18. Name of Accounting Firm: Not applicable 19. Name of Auditor: Not applicable 20. Auditor License Number: Not applicable 21. Previous Date of Material Information Disclosure on the Same Event: Not applicable 22. Other Statements: None