Edison Opto Announces Cash Reduction Share Exchange Benchmark Date and Stock Issuance Plan (Revised Final Transfer Date for Reduced Shares)

1. Board Resolution Date: NA 2. Capital Reduction Benchmark Date: 115/07/31 3. Cash Capital Reduction and New Share Issuance Plan: To adjust its capital structure and improve return on equity for shareholders, Edison Opto Corporation has approved a cash capital reduction to refund shareholders' contributions. This resolution was passed at the Ordinary General Meeting of Shareholders held on May 28, Year 115 (2026), and has been officially approved by the Taiwan Stock Exchange Corporation under Letter No. 1151802937 dated July 21, Year 115, and registered with the Ministry of Economic Affairs under Letter No. 11530123710 dated August 5, Year 115. 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 upon Capital Reduction."

Key details regarding the issuance of new shares following capital reduction are as follows:

I. Details of the securities to be issued, including name, number of shares, par value per share, and total amount: (i) Name of Security: Common shares of Edison Opto Corporation. (ii) Total Number of Shares to be Reissued: Includes all previously issued common shares totaling 145,386,835 shares, each with a par value of NT$10, amounting to a total nominal value of NT$1,453,868,350. (iii) Number and Amount of Shares to be Cancelled: A total of 15,000,000 issued shares will be cancelled, reducing registered capital by NT$150,000,000. (iv) Capital Reduction Ratio: As stipulated under Article 168 of the Company Act, capital reduction shall be applied proportionally to shareholders’ holdings. The reduction ratio is 10.31730280%. For every 1,000 shares held, 103.173028 shares will be reduced, resulting in the issuance of 896.826972 new shares per 1,000 old shares. (v) Refund Amount per Share: Each shareholder will receive NT$1.03173028 in cash per share, rounded down to the nearest whole dollar. (vi) Total Number of Shares and Capital After Reduction: Post-reduction, the company will have 130,386,835 issued shares, each with a par value of NT$10, bringing the total paid-in capital to NT$1,303,868,350. (vii) The new shares issued through this capital reduction will be calculated based on the shareholder register as of the "Capital Reduction Share Exchange Benchmark Date." For every 1,000 shares held, 103.173028 shares will be deducted (i.e., 896.826972 new shares issued). Fractional shares less than one after reduction may be consolidated by submitting a consolidation registration to the company’s transfer agent between five days prior to and one day before the suspension of transfers. Any fractional shares remaining after consolidation or unprocessed within the deadline will be compensated in cash based on the closing price of the last trading day before the benchmark date on the public stock market, calculated proportionally and rounded down to the nearest dollar (to offset depository or settlement fees). The Chairman is authorized to arrange for specific parties to purchase such fractional entitlements at the said closing price. (viii) The newly issued shares from this cash reduction will be issued in dematerialized (non-physical) form, carrying identical rights and obligations as the original shares.

II. Schedule for Capital Reduction and New Share Issuance: (i) Last Trading Day for Reduced Shares: September 9, Year 115 (2026). (ii) Suspension Period for Market Trading of Reduced Shares: September 10 to September 18, Year 115. (iii) Final Share Transfer Date: September 13, Year 115 (as the original final transfer date falls on a holiday, in-person transfers must be completed by 4:30 PM on September 11; mailed applications require a postmark no later than September 13, Year 115). (iv) Suspension Period for Share Transfers: September 14 to September 18, Year 115. (v) Capital Reduction Share Exchange Benchmark Date: September 18, Year 115. (vi) New Share Issuance and Resumption of Trading Date (also the delisting date for old shares): September 21, Year 115. (vii) Cash Refund Distribution Date: October 2, Year 115. (viii) From the resumption of trading in new shares onward, old shares shall no longer serve as valid instruments for trading or settlement.

III. Procedures and Formalities for New Share Issuance: (i) The company’s transfer agent will mail a notice of capital reduction and share reissuance to all shareholders for processing new share issuance. (ii) Shares already deposited in the centralized securities custody account will be automatically converted by the Taiwan Depository & Clearing Corporation on the new share listing date; shareholders need not take any additional action. (iii) Transfer Procedures: Shareholders who have not yet completed share transfers must do so before the final transfer date. Since September 13, Year 115, is a holiday, in-person transfers must be completed by 4:30 PM on Friday, September 11, at the company’s transfer agent office—Fubon Integrated Securities Transfer Agency Department. Mailed applications must bear a postmark dated on or before September 13, Year 115. For those participating in centralized transfer services via the Taiwan Depository & Clearing Corporation, the transfer agent will process the transfer directly based on submitted data. (iv) Location for New Share Exchange: Fubon Integrated Securities Transfer Agency Department, 11th Floor, No. 17, Xuchang Street, Zhongzheng District, Taipei City. Tel: (02) 2361-1300. (v) Shareholders applying by mail should send their requests via registered mail to the above address.

IV. This operational plan will be implemented upon review and approval by the Taiwan Stock Exchange Corporation. To accommodate potential changes in regulatory timelines, the Chairman is authorized, pursuant to the shareholders’ meeting resolution, to revise the scheduled dates as necessary based on actual progress.

V. Matters not otherwise specified herein shall be governed by the Company Act and other applicable laws and regulations.

4. Share Reissuance 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 Capital Reduction: Identical to those of the originally issued common shares. 8. Expected Listing Date of New Shares: 115/09/21 9. Expected Number of Listed Common Shares After Capital Reduction: 130,386,835 shares 10. Proportion of Listed Common Shares to Total Issued Shares After Reduction: 100% 11. Not applicable – the post-reduction listed shares exceed 60 million and represent 100% of issued shares; therefore, no liquidity mitigation measures are required. 12. Other Matters to Note: The Ordinary General Meeting of Shareholders held on May 28, Year 115, authorized the Chairman to determine key dates including the capital reduction benchmark date and the share exchange benchmark date.