Test-Rite Products Corp. Announces Acquisition of Right-of-Use Asset from Related Party

1. Name and nature of the subject property (e.g., land located in Section XX, Subsection XX, North District, Taichung City): 1201 SE 30th St. Bentonville, Arkansas 72712

2. Date on which the fact occurred: 8/26/2026 ~ 8/26/2026

3. Date approved by the Board of Directors: August 26, 2026

4. Other approval dates: Not applicable

5. Quantity of transaction units (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount: Transaction unit quantity: Leased building area of 1,275.37 square meters, equivalent to 385.92 ping; Monthly rent: USD 21,164 (first year) Total transaction amount: Right-of-use asset valued at USD 1,396,106.65 (TWD 44,491,127) Lease term: 9/1/2026 – 8/31/2032

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): Counterparty: Saturn Intelligence (AR) Ltd. Relationship with the company: Related party of the company

7. If the counterparty is a related party, state the reason for selecting the related party as the transaction counterparty, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the previous transfer date, and the transfer amount: Reason for selecting related party as counterparty: Based on overall operational considerations Previous transferor: Ironhead Enterprises, LLC Relationship between previous transferor and the company and counterparty: Not a related party Previous transfer date: March 14, 2018 Previous transfer amount: Not applicable

8. If the ownership of the subject asset was held by a related party of the company within the past five years, disclose the date of acquisition and disposal, price, and relationship with the company at the time of transaction: Not applicable

9. Expected gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, provide a table showing recognition): Not applicable

10. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: To be performed in accordance with the lease agreement signed by both parties Lease term: 6 years, monthly rent: USD 21,164 (first year) Contractual restrictions and other important agreements: None

11. Decision method for this transaction (e.g., bidding, price comparison, negotiation), reference basis for price determination, and decision-making unit: Decision-making unit: Approved by the Board of Directors of Test-Rite Products Corp.

12. Name of professional appraiser firm or company and appraisal amount: Not applicable

13. Name of professional appraiser: Not applicable

14. Professional appraiser license number: Not applicable

15. Whether the appraisal report is for a limited price, specific price, or special price: No or not applicable

16. Whether an appraisal report has not yet been obtained: No or not applicable

17. Reason for not obtaining the appraisal report: Not applicable

18. If there is a significant difference in the appraisal results, state the reason and the accountant's opinion: Not applicable

19. Name of accounting firm: Not applicable

20. Name of accountant: Not applicable

21. Accountant license number: Not applicable

22. Broker and brokerage fee: Not applicable

23. Specific purpose or use of the acquisition or disposal: Operational needs

24. Opinion of any director who expressed dissent on this transaction: None

25. This transaction is a related-party transaction: Yes

26. Date of approval by supervisor or audit committee: August 26, 2026

27. This transaction involves acquiring real estate or its right-of-use asset from a related party: Yes

28. Valuation price under Article 16 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies': Not applicable

29. Valuation price under Article 17 of the same rules, if the valuation under the previous item is lower than the transaction price: Not applicable

30. Previous date of material information announcement regarding the same event: Not applicable

31. Other explanatory matters: None