Emagination Announces Acquisition of Stake in Vertex Growth II (SG) LP

1. Name and nature of the subject matter (for preferred shares, specify issuance terms such as dividend rate): Vertex Growth II (SG) LP, a private equity fund

2. Date of occurrence: 115/07/21

3. Number of trading units, unit price, and total transaction amount: Transaction amount: US$92,000 (NT$2,930,200)

4. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Counterparty: Vertex Growth II (SG) LP Relationship with the company: Not a related party

5. If the counterparty is a related party, state the reason for selecting such party, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the transfer date, and the transfer amount: Not applicable

6. If the owner of the subject matter was a related party of the company within the past five years, state the date of acquisition and disposal by the related party, price, and relationship with the company at the time: Not applicable

7. Matters related to the disposal of receivables (including types of collateral attached to the disposed receivables; if the disposed receivables are to a related party, state the name of the related party and the book value of the receivable): Not applicable

8. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, list and explain recognition status): Not applicable

9. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Amount paid under the contract: US$92,000 (NT$2,930,200)

10. Decision-making method for this transaction, reference basis for price determination, and decision-making unit: Decision-making unit: Approved by the Board of Directors on 110/8/2

11. Net asset value per share of the securities-issuing company acquired or disposed: Not applicable

12. Difference of over 20% between private placement reference price and per-share transaction amount of the securities-issuing company: Not applicable

13. Cumulative number, amount, ownership percentage, and rights restriction status (e.g., pledge) of the securities involved in this transaction (including this transaction) held to date: Cumulative holding amount: US$1,779,005 (NT$55,164,642)

14. Proportion of private securities investment (including this transaction) to total assets and equity attributable to owners of the parent in the company's latest financial statements, and the amount of working capital in the latest financial statements: Proportion to total assets in the latest financial statements: 3.10% Proportion to equity attributable to owners of the parent: 5.36% Working capital amount in the latest financial statements: 3,654,426 thousand NT dollars

15. Manager and brokerage fees: None

16. Specific purpose or use of the acquisition or disposal: Long-term investment

17. Dissenting opinions from directors regarding this transaction: None

18. Whether this transaction is a related-party transaction: No

19. Board approval date: August 2, 2021 (ROC Year 110)

20. Date of supervisor approval or audit committee consent: August 2, 2021 (ROC Year 110), approved by the audit committee

21. Whether the accountant issued a non-reasonable opinion for this transaction: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant's license number: Not applicable

25. Other explanatory matters: None