旭暉應材 Board of Directors Approves Issuance of Employee Stock Options

1. Board Resolution Date: June 17, 2026. 2. Issuance Period: Within 2 years from the notification of the Financial Supervisory Commission. 3. Eligibility: Full-time employees of the company and its controlled or subordinate companies, based on seniority, performance, and contribution. 4. Total Units: 2,000,000 units. 5. Exercise Ratio: 1 unit equals 1 share. 6. Total New Shares: 2,000,000 common shares. 7. Exercise Price: Closing price on the day of issuance. 8. Vesting Period: 4 years. 50% exercisable after 2 years, 100% after 3 years. 9. Termination/Retirement Policies: Specific guidelines are provided for various scenarios, including resignation, leave of absence, death, and retirement.