Deli Announces Subsidiary BEST ALLIANCE INTERNATIONAL LIMITED's Investment in Mainland China

1. Factual Date: From January 1, 2026 to January 1, 2026

2. Method of New (or Reduced) Investment: Investment in Anhui Delong New Material Technology Co., Ltd. in mainland China by subsidiary BEST ALLIANCE INTERNATIONAL LIMITED (Deyi International Co., Ltd.).

3. Board Approval Date: December 24, 2025

4. Other Approval Dates: Not applicable

5. Number of Units, Unit Price, and Total Transaction Amount: March 24, 2026 Number of Units: 500,000 shares (USD) Unit Price: USD 1 per share Total Transaction Amount: USD 500,000 (NTD 15,960,000)

May 27, 2026 Number of Units: 800,000 shares (USD) Unit Price: USD 1 per share Total Transaction Amount: USD 800,000 (NTD 25,232,000)

June 29, 2026 Number of Units: 1,700,000 shares (USD) Unit Price: USD 1 per share Total Transaction Amount: USD 1,700,000 (NTD 53,652,000)

6. Name of Investee Company in Mainland China: Anhui Delong New Material Technology Co., Ltd.

7. Paid-in Capital of the Above-mentioned Mainland Investee Company: USD 3,000,000

8. Proposed Additional Capital for the Above-mentioned Mainland Investee Company: Not applicable

9. Main Business Activities of the Above-mentioned Mainland Investee Company: Manufacturing of spun yarn products from cotton, wool, and synthetic fibers; sales of self-produced goods; manufacturing of spandex and other new material products

10. Auditor's Opinion Type for the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Not applicable

11. Total Equity in the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Not applicable

12. Net Income/Loss in the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Not applicable

13. Cumulative Actual Investment Amount in the Above-mentioned Mainland Investee Company to Date: March 24, 2026: USD 500,000 (NTD 15,960,000) paid May 27, 2026: USD 800,000 (NTD 25,232,000) paid June 29, 2026: USD 1,700,000 (NTD 53,652,000) paid

14. Counterparty and Relationship to the Company: Subsidiary of the Company

15. If the Counterparty is a Related Party, State Reasons for Selection, Previous Owner, Relationships Among Previous Owner, Company and Counterparty, Previous Transfer Date and Amount: Not applicable

16. If the Owner of the Subject Asset was a Related Party of the Company within the Last Five Years, State Acquisition and Disposal Dates, Price, and Relationship with the Company at the Time: Not applicable

17. Gain (or Loss) on Disposal: Not applicable

18. Delivery or Payment Terms (including payment schedule and amounts), Contractual Restrictions, and Other Important Agreements: March 24, 2026: USD 500,000 (NTD 15,960,000) paid May 27, 2026: USD 800,000 (NTD 25,232,000) paid June 29, 2026: USD 1,700,000 (NTD 53,652,000) paid

19. Decision-Making Method, Pricing Reference Basis, and Decision-Making Unit for the Transaction: Approved by the Board of Directors on December 24, 2025, authorizing the Chairman to fully manage the investment within a USD 3 million limit.

20. Broker: Not applicable

21. Specific Purpose of Acquisition or Disposal: Long-term equity investment

22. Dissenting Director's Opinion on the Transaction: None

23. Whether the Transaction is a Related-Party Transaction: No

24. Date of Supervisor Approval or Audit Committee Consent: Not applicable

25. Cumulative Investment Amount Approved by the Investment Commission for Mainland China (Including This Investment) to Date: Deli – USD 139,820,565 (NTD 4,040,466,654)

26. Ratio of Cumulative Approved Investment in Mainland China (Including This Investment) to the Latest Financial Statement's Paid-in Capital: 94.94%

27. Ratio of Cumulative Approved Investment in Mainland China (Including This Investment) to the Latest Financial Statement's Total Assets: 35.61%

28. Ratio of Cumulative Approved Investment in Mainland China (Including This Investment) to the Latest Financial Statement's Equity Attributable to Owners of Parent: 73.64%

29. Cumulative Actual Investment Amount in Mainland China to Date: Deli – USD 118,803,225 (NTD 3,570,449,624)

30. Ratio of Cumulative Actual Investment in Mainland China to the Latest Financial Statement's Paid-in Capital: 83.90%

31. Ratio of Cumulative Actual Investment in Mainland China to the Latest Financial Statement's Total Assets: 31.46%

32. Ratio of Cumulative Actual Investment in Mainland China to the Latest Financial Statement's Equity Attributable to Owners of Parent: 65.07%

33. Investment Gains/Losses from Mainland China in the Last Three Years: 2023: NTD -224,915 thousand 2024: NTD -225 thousand 2025: NTD -77,075 thousand

34. Profit Repatriation Amount from Mainland China in the Last Three Years: Not applicable

35. Whether Auditors Issued a Non-Reasonable Opinion on This Transaction: Not applicable

36. Name of Accounting Firm: Not applicable

37. Name of Auditor: Not applicable

38. Auditor's Practice Certificate Number: Not applicable

39. Previous Date(s) of Material Information Disclosure on the Same Event: December 24, 2025; March 24, 2026; May 27, 2026

40. Other Disclosures: 1. On December 24, 2025, the Board of Directors resolved that subsidiary BEST ALLIANCE INTERNATIONAL LIMITED (Deyi International Co., Ltd.) would establish Anhui Delong New Material Technology Co., Ltd. in Huaining County, Anhui Province, mainland China, with 100% investment. 2. On March 24, 2026, BEST ALLIANCE INTERNATIONAL LIMITED (Deyi International Co., Ltd.) remitted USD 500,000 to invest in Anhui Delong New Material Technology Co., Ltd. 3. On May 27, 2026, the same company remitted USD 800,000 for additional investment. 4. On June 29, 2026, the same company remitted USD 1,700,000 for final investment.