Tung Nieh Construction Announces Joint Development Agreement with Parent Company Southeast Cement

1. Type of Contract: Joint Development and Profit-Sharing 2. Date of Event: 115/8/13 ~ 115/8/13 3. Board Approval Date: August 13, 2026 (Minguo Year 115) 4. Other Approval Dates: Not applicable 5. Counterparty and Relationship with Company: Counterparty: Southeast Cement Corporation Relationship: Parent Company 6. Main Contents of the Contract (including total contract value, estimated investment amount, and contract period), restrictive clauses, and other important provisions: (1) Description of Joint Development Land: Land Parcel No. 540, Qingshui Section, Gangshan District, Kaohsiung City. (2) Area of Joint Development Land: 1,853.52 square meters (approximately 560.69 ping). (3) Profit-Sharing Ratio: 34.31% for land, 65.69% for buildings. (4) Estimated Investment in Construction: Approximately NT$302 million. 7. Name of Professional Appraiser Firm and Appraisal Result: Appraiser Firm: Cheng Fu Real Estate Appraiser Joint Office Appraisal Result: Land-to-building joint development profit-sharing ratio of 34.31% : 65.69% 8. Name of Real Estate Appraiser: Chen Jing-Yun 9. License Number of Real Estate Appraiser: (115) Ping County Appraisal No. 000014 10. Specific Purpose of the Transaction: To jointly construct and sell properties for profit. 11. Dissenting Director Opinions on the Transaction: None 12. Whether the Transaction is a Related-Party Transaction: Yes 13. Date of Supervisor Approval or Audit Committee Consent: August 13, 2026 (Minguo Year 115) 14. Whether the Appraisal Report Contains a Restricted, Specific, or Special Price: No or Not Applicable 15. Whether the Appraisal Report Has Not Yet Been Obtained: No or Not Applicable 16. Reason for Not Yet Obtaining the 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's License Number: Not Applicable 21. Previous Date of Material Information Disclosure on the Same Event: Not Applicable 22. Other Explanatory Matters: None