Sharp Point Announces Proposed Cash Capital Increase for New Share Issuance in Year 115

1. Board Resolution Date: 115/08/14 2. Source of Capital: Cash capital increase. 3. Whether the issuance of new shares is under a blanket filing (if yes, specify the intended issuance period; if no): No. 4. Total Issuance Amount and Number of Shares (excluding employee allocation for surplus or reserve capitalization): The total issuance amount will be determined by the actual issue price per share. The maximum number of shares to be issued is 4,000 thousand, with a tentative issue price of TWD 300 per share. 5. Amount and number of shares issued in this round under a blanket filing for new share issuance: Not applicable. 6. Remaining amount and number of shares after this issuance under a blanket filing: Not applicable. 7. Par Value per Share: TWD 10 per share. 8. Issue Price: Tentatively set at TWD 300 per share. The actual issue price and total proceeds will be determined after regulatory approval, with the Chairman authorized to consult the securities underwriter and jointly determine the price based on prevailing market conditions, in accordance with relevant laws and regulations. 9. Number of Shares for Employee Subscription or Allocation Amount: In accordance with Article 267 of the Company Act, 10% of the total new shares issued, totaling 400 thousand shares, will be reserved for employee subscription. 10. Number of Shares for Public Offering: In accordance with Article 28-1 of the Securities and Exchange Act, 10% of the total new shares issued, totaling 400 thousand shares, will be offered to the public through a public subscription. 11. Subscription or Free Allocation Ratio for Existing Shareholders: The remaining 80%, totaling 3,200 thousand shares, will be offered to existing shareholders in proportion to their holdings as recorded in the shareholder register on the subscription reference date. 12. Handling of Fractional Shares and Unsubscribed Shares: Fractional shares less than one unit arising from existing shareholders’ subscriptions shall be consolidated into full units by shareholders themselves at the company’s share agent within five days from the share transfer suspension date. Any remaining fractional shares after consolidation, as well as shares abandoned, under-subscribed, or not consolidated on time by existing shareholders or employees, will be authorized for the Chairman to arrange for specific investors to subscribe at the issue price. For the public offering portion, the underwriting syndicate will handle subscriptions via a residual underwriting arrangement. 13. Rights and Obligations of the Newly Issued Shares: The rights and obligations of the new shares issued through this cash capital increase are identical to those of the company’s previously issued ordinary shares. 14. Use of Proceeds from the Capital Increase: Funds will be used for the construction of facilities, equipment, and dormitories. 15. Rationality and Necessity of Raising Capital After Cash Reduction (applicable if cash reduction was conducted in the current or prior year): Not applicable. 16. Other Matters to be Disclosed: (i) If changes in laws and regulations, regulatory amendments, or objective environmental factors require adjustments to the actual issuance plan, project details, funding schedule, expected benefits, or other issuance-related matters, the Chairman will be fully authorized to handle such matters. (ii) After the capital increase plan receives regulatory approval, matters such as the shareholder subscription reference date, payment period, capital increase benchmark date, and other related issues will be authorized to the Chairman by the Board of Directors to determine based on actual circumstances and in compliance with relevant laws. (iii) To facilitate the issuance process related to the aforementioned cash capital increase, the Board of Directors will authorize the Chairman to approve and sign all related contracts and documents on behalf of the company, and to handle any other unresolved matters with full authority.