Edison Opto Announces Cash Capital Reduction: Share Exchange Benchmark Date and New Share Issuance Plan

1. Board Resolution Date: NA 2. Capital Reduction Benchmark Date: 115/07/31 3. Cash Capital Reduction and New Share Issuance Plan: Edison Opto is conducting a cash capital reduction to adjust its capital structure and enhance shareholder equity returns. This action was approved at the annual shareholders' meeting on May 28, 2026, and has been officially declared effective by the Taiwan Stock Exchange Corporation under Letter No. 1151802937 dated July 21, 2026, and registered with the Ministry of Economic Affairs under Letter No. 11530123710 dated August 5, 2026. Accordingly, this operational plan is established in accordance with the 'Operating Rules of the Taiwan Stock Exchange Corporation' and the 'Procedures for Listed Companies to Issue New Securities'.

Details of the capital reduction and new share issuance are as follows:

I. Details of the securities involved in the cash reduction and share exchange: (a) Name of the security: Common shares of Edison Opto Photonics Inc. (b) Total number of shares to be reissued: Includes all previously issued shares, totaling 145,386,835 common shares, each with a par value of NT$10, amounting to NT$1,453,868,350. (c) Total number and amount of shares to be reduced: 15,000,000 issued shares will be canceled, reducing capital by NT$150,000,000. (d) Capital reduction ratio: As stipulated by Article 168 of the Company Act, capital reduction shall be applied proportionally to shareholders’ holdings. The reduction ratio is 10.31730280%, meaning 103.173028 shares will be reduced for every 1,000 shares held (i.e., 896.826972 new shares issued per 1,000 shares). (e) Cash refund per share: NT$1.03173028 per share will be refunded in cash, rounded down to the nearest whole dollar. (f) Total number and amount of shares after reduction: After the reduction, 130,386,835 shares will be issued, each with a par value of NT$10, resulting in a total paid-in capital of NT$1,303,868,350. (g) The new shares issued in this capital reduction will be calculated based on each shareholder’s holdings as recorded in the shareholder register on the 'Capital Reduction and Share Exchange Benchmark Date'. For every 1,000 shares held, 103.173028 shares will be reduced (i.e., 896.826972 new shares issued). Fractional shares less than one unit after reduction may be consolidated by shareholders during the period from five business days before the share transfer suspension date to one day before the suspension date, by applying to the company’s share agent. Fractional shares remaining after consolidation, or those not consolidated within the deadline, will be paid in cash based on the closing price of the last trading day before the benchmark date on the public stock market (to offset depository or non-physical registration fees), calculated to the nearest dollar (rounded down). The Chairman is authorized to arrange for designated parties to purchase such fractional shares at the closing price. (h) The new shares issued in this cash reduction will be issued in dematerialized form, with rights and obligations identical to the original shares.

II. Schedule for capital reduction and share issuance: (a) Last trading day for reduced shares: September 9, 2026. (b) Trading suspension period: September 10 to September 18, 2026. (c) Final share transfer date: September 11, 2026 (originally September 13, but moved earlier due to a holiday; in-person transfers must be completed by 4:30 PM on September 11). (d) Share transfer suspension period: September 14 to September 18, 2026. (e) Capital reduction and share exchange benchmark date: September 18, 2026. (f) New share issuance and listing date (also the delisting date for old shares): September 21, 2026. (g) Cash refund distribution date: October 2, 2026. (h) From the new share listing date onward, old shares may no longer be used as settlement instruments in trading.

III. Procedures for issuing new shares: (a) The company’s share agent will mail a notice of capital reduction and share exchange to all shareholders for the exchange process. (b) Shares already deposited in securities custody accounts will be automatically exchanged by the Taiwan Depository & Clearing Corporation on the new share listing date; shareholders do not need to take any action. (c) Share transfer procedures: Shareholders who hold physical shares and have not yet completed transfer procedures must visit the company’s share agent, 'Fubon Securities Share Agency Department', in person by 4:30 PM on Friday, September 11, 2026, due to the original final transfer date (September 13) falling on a holiday. Mailed applications must bear a postmark dated September 13, 2026 (final transfer date). For shareholders participating in centralized transfer via the Taiwan Depository & Clearing Corporation, the company’s share agent will process transfers directly based on submitted documents. (d) Location for share exchange: Fubon Comprehensive Securities Share Agency Department, 11F, No. 17, Xuchang Street, Zhongzheng District, Taipei City. Tel: (02) 2361-1300. (e) Shareholders applying by mail should send their request via registered mail to Fubon Comprehensive Securities Share Agency Department at the above address.

IV. This plan will be implemented upon approval by the Taiwan Stock Exchange Corporation. To accommodate changes in regulatory timelines, the Chairman is authorized by the shareholders’ resolution to adjust the schedule as needed based on actual progress.

V. Matters not covered herein shall be handled in accordance with the Company Act and other applicable laws and regulations.

4. Share Exchange Benchmark Date: 115/09/18 5. Start Date of Transfer Suspension: 115/09/14 6. End Date of Transfer Suspension: 115/09/18 7. Rights and Obligations of New Shares after Reduction: Same as original common shares. 8. Expected Listing Date of New Shares: 115/09/21 9. Expected Number of Listed Common Shares after Reduction: 130,386,835 shares 10. Ratio of Listed Common Shares to Total Issued Shares after Reduction: 100% 11. Measures for Low Liquidity (if post-reduction listed shares <60 million and <25%): Not applicable. 12. Other Matters to be Disclosed: The annual shareholders’ meeting on May 28, 2026, resolved to authorize the Chairman to determine the capital reduction benchmark date, share exchange benchmark date, and related matters.