Ruisen Opto Announces Acquisition of Right-of-Use Asset for Real Estate from Related Party

1. Name and nature of the subject property (e.g., land located in Section X, Subsection X, Beitun District, Taichung City): Portions of the building area located at No. 3, Section 1, Huanxi West Road, Xinshe District, Tainan City, within the Southern Taiwan Science Park (collectively referred to as the "Subject Property"):

2. Date on which the event occurred: 115/7/30 ~ 115/7/30

3. Date of board approval: July 30, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Quantity of units (e.g., XX square meters, converted to XX ping), unit price, and total transaction amount: Before adjustment: Leased area: Total leased area of the Subject Property is 4,535.73 square meters Unit price: Monthly rent of NT$150 per square meter Total rental amount: NT$112,831,920 (exclusive of tax) Right-of-use asset amount: NT$105,255,232

After adjustment: Leased area: Total leased area of the Subject Property is 7,327.03 square meters Unit price: Monthly rent of NT$150 per square meter Total rental amount: NT$150,714,000 (exclusive of tax) Right-of-use asset amount: NT$141,633,376

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: Innolux Corporation Relationship with the company: Parent company of the company

7. If the counterparty is a related party, state the reason for selecting the related party as the counterparty, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the transfer date, and the transfer amount: Reason for selecting related party as counterparty: Consideration of group operational strategy Previous transferor, transfer price, and acquisition date: Not applicable

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

9. Expected gain (or loss) on disposal (not applicable for asset acquisition) (if deferred, list the recognition schedule): Not applicable

10. Delivery or payment terms (including payment periods and amounts), contractual restrictive clauses, and other important agreement items: Delivery or payment terms: As stipulated in the contract Contractual restrictive clauses: None Other important agreement items: None

11. Method of determining this transaction (e.g., bidding, price comparison, or negotiation), reference basis for price determination, and decision-making unit: Method of determining the transaction: Price negotiation based on market conditions Decision-making unit: Board of Directors

12. Name of professional appraiser firm or company and appraisal amount: Huayuan Real Estate Appraiser Office Appraisal amount: NT$142,709,051

13. Name of professional appraiser: Chen Lian-Xing

14. Professional appraiser license number: (101) Kaohsiung Appraiser No. 00068

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

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

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

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

19. Name of accounting firm: Cho-Yeh Accounting Firm

20. Name of accountant: Chang Min-Kai

21. Accountant license number: AICPA Evaluation No. A1058

22. Broker and brokerage fees: Not applicable

23. Specific purpose or use for the acquisition or disposal: For production and operational use

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

25. Whether this transaction is a related-party transaction: Yes

26. Date of supervisor approval or audit committee consent: July 30, 2026 (Minguo Year 115)

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

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

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

30. Previous date on which a significant news announcement was made regarding the same event: Not applicable

31. Other explanatory matters: None