Aipu Announces Board Resolution to Conduct Cash Capital Increase for Issuance of Ordinary Shares to Participate in Overseas Depositary Receipts

1. Board resolution date: 115/07/24 2. Source of capital increase funds: Cash capital increase through the issuance of ordinary shares to participate in the issuance of overseas depositary receipts (hereinafter referred to as 'this case'). 3. Use of blanket registration for new share issuance (yes/no): No 4. Total issuance amount and number of shares (excluding employee allocation for surplus or reserve capitalization): (1) Total issuance amount: To be determined based on the number of shares issued and the actual per-share issuance price. (2) Number of shares issued: The board will seek shareholder approval to authorize the issuance of up to 15,000 thousand ordinary shares, with the exact amount adjustable based on market conditions. 5. Issuance amount and number of shares under blanket registration (if applicable): Not applicable 6. Remaining amount and shares after this issuance under blanket registration: Not applicable 7. Par value per share: NT$5 8. Issuance price: The issuance price is determined in accordance with the 'Self-Regulatory Rules for Securities Underwriters Assisting Issuers in Raising Capital and Issuing Securities' by the Securities Association of the Republic of China. The price shall not be lower than (a) the closing price of the company's ordinary shares on the domestic centralized trading market on the pricing date, or (b) 90% of the simple arithmetic average of the closing prices of the ordinary shares over one, three, or five business days prior to the pricing date, adjusted for free share distributions (or capital reduction) and dividend adjustments. 9. Number of shares or amount allocated for employee subscription: In accordance with Article 267 of the Company Act, 10% of the total number of shares issued shall be reserved for subscription by company employees. 10. Public offering shares: Excluding the 10% reserved for employee subscription under Article 267 of the Company Act, the remaining 90% will be proposed for shareholder approval under Article 28-1 of the Securities and Exchange Act, waiving existing shareholders' preemptive rights, and fully allocated for public offering to serve as underlying securities for overseas depositary receipts. 11. Proportion of subscription or free allocation to existing shareholders: Not applicable 12. Handling of fractional shares and unsubscribed shares: Any portion not subscribed by employees may be authorized to be subscribed by specific persons designated by the chairman, or included as underlying securities for overseas depositary receipts based on market demand. 13. Rights and obligations of the newly issued shares in this round: Same as those of the currently issued ordinary shares. 14. Use of proceeds from this capital increase: To fund operating capital and other long-term development needs of the company. 15. Rationality and necessity of fundraising after cash capital reduction (applicable if cash capital reduction was conducted in the current or previous year): Not applicable 16. Other matters to be disclosed: This case will be submitted for discussion and resolution at the company's first extraordinary shareholders' meeting in 115.