Hsing Fu Fa Announces Subsidiary Chyi Yu Construction's Acquisition of Overseas Company Equity

1. Name and nature of the target (if preferred shares, specify issuance terms such as dividend rate): Name of target: Equity in (Samoa) He-Xin Worldwide Co., Ltd. Nature of target: 40% equity stake.

2. Date of occurrence: July 8, 2026 ~ July 8, 2026

3. Board approval date: July 8, 2026 (R.O.C. Year 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Transaction quantity: 4,000,000 shares. Unit price: NT$81.25 per share Total transaction amount: NT$325,000,000 (or equivalent in USD).

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party, name disclosure may be omitted): Counterparty: (Samoa) Zilei Fortune Enterprises Ltd. Relationship with company: Not a related party.

7. If the counterparty is a related party, disclose the reason for selection, previous owner, relationships among previous owner, company, and counterparty, transfer date, and amount: Not applicable.

8. If the target's owner was a related party within the past five years, disclose the related party's acquisition and disposal dates, price, and relationship with the company at the time: Not applicable.

9. Matters related to the disposal of receivables (including types of attached collateral; if receivables from related parties, disclose names and book amounts): Not applicable.

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, explain recognition): Not applicable.

11. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: First payment: NT$32,500,000 paid upon signing. Final payment: NT$292,500,000 paid upon completion of equity transfer.

12. Decision-making method for the transaction, reference basis for price determination, and decision-making unit: The transaction price was determined based on the net asset value and fair value of assets from He-Xin Worldwide Co., Ltd.'s financial reports, with reference to the reasonableness opinion issued by the accountant, and approved by the board of directors. Decision-making unit: The company's board of directors.

13. Net asset value per share of the securities-issuing company: NT$45.95

14. Cumulative holdings (including this transaction) of the securities as of now, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): Cumulative quantity: 4,000,000 shares. Cumulative amount: NT$325,000,000. Ownership percentage: 40%. Rights restrictions: None.

15. Proportion of securities investments (including this transaction) under Article 3 of the 'Regulations on the Acquisition or Disposition of Assets by Publicly Issued Companies' 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: Securities investment as a percentage of total assets: 0.20% Percentage of shareholders' equity: 0.59% Working capital amount: NT$67,794,524,000.

16. Broker and brokerage fees: None.

17. Specific purpose or use of the acquisition or disposal of securities: Long-term equity investment to deepen business cooperation, effectively reduce construction costs, and ensure stable supply of upstream building materials for operational needs.

18. Dissenting directors' opinions on this transaction: None.

19. Is this transaction a related-party transaction? No.

20. Date of auditor's approval or audit committee's consent: Not applicable (no auditor appointed).

21. Did the accountant issue a non-reasonable opinion? No.

22. Name of accounting firm: Hsin Yu United Accounting Firm.

23. Name of accountant: Lin Chang-You.

24. Accountant's license number: Financial Supervisory Commission Certificate No. 4562 Taipei City Accountant Certificate No. 2785

25. Does this involve a change in business model? No.

26. Explanation of business model change: Not applicable.

27. Transaction history with the counterparty in the past year and expected in the next year: None.

28. Source of funds: Not applicable.

29. Previous date of material information disclosure regarding the same event: Not applicable.

30. Other explanatory matters: None.