Avision Announces Capital Reduction and Share Swap Plan (Handling of Fractional Shares)

1. Board of Directors Resolution Date: N/A 2. Capital Reduction Record Date: March 9, 2026 3. Capital Reduction and Share Swap Plan: I. To implement the capital reduction and share swap, the company has established this operational plan in accordance with the regulations of the Taiwan Stock Exchange Corporation. II. The shares to be swapped include all previously issued shares, totaling 216,934,084 common shares (including 34,490,000 privately placed shares) with a par value of NT$10 per share, for a total capital of NT$2,169,340,840. III. The capital will be reduced by NT$1,569,340,840, canceling 156,934,084 issued shares (including 24,950,697 privately placed shares) to improve the financial structure and eliminate accumulated losses. This reduction will be carried out pro-rata based on shareholders' holdings as per Article 168 of the Company Act. IV. After the capital reduction, there will be 60,000,000 shares (including 9,539,303 privately placed shares) with a par value of NT$10, for a total post-reduction capital of NT$600,000,000. V. The share swap will be based on the shareholder register on the 'capital reduction share swap record date'. For every 1,000 shares held, 276.58171 new shares will be issued (a reduction of 723.41829 shares per 1,000). Shareholders can consolidate fractional shares into whole shares before the transfer suspension date. Any remaining fractional shares will be paid in cash at par value. The chairman is authorized to have specific persons subscribe to all remaining fractional shares at par value. VI. Schedule for Capital Reduction and Share Swap: (a) Share Swap Record Date: June 26, 2026. Acceptance for new share issuance begins June 29, 2026 (scripless). (b) Suspension of Share Transfer: From June 22, 2026, to June 26, 2026. (c) Suspension of Trading: From June 17, 2026, to June 26, 2026. (d) New Share Listing Date: June 29, 2026. Old shares will no longer be tradable from this date. (e) Last Day for Share Transfer: June 21, 2026 (as this is a weekend, the practical deadline is June 18, 2026, at 4:30 PM). VII. Swap Procedure: Shareholders should process the swap at the company's stock transfer agent, SinoPac Securities. As the new shares will be scripless, shareholders without a securities depository account are urged to open one. Please refer to the original announcement for detailed procedures. VIII. Other matters will be handled in accordance with the Company Act and other relevant laws. IX. This plan will be implemented after approval from the Taiwan Stock Exchange.

4. Share Swap Record Date: June 26, 2026 5. Share Transfer Suspension Start Date: June 21, 2026 6. Share Transfer Suspension End Date: June 26, 2026 7. Rights and Obligations of New Shares: Same as original shares 8. Expected New Share Listing Date: June 29, 2026 9. Expected Number of Listed Common Shares after Reduction: 60,000,000 shares 10. Ratio of Listed Common Shares to Total Issued Shares after Reduction: 100%