Eternal Materials Announces Subsidiary's Acquisition of Real Estate Right-of-Use Asset from Related Party

1. Name and nature of the subject property (e.g., land located in Section XX, Subsection XX, North District, Taichung City): Portion of the Kodama Plant of NIKKO-MATERIALS CO., LTD. (hereinafter 'NM Company'): 200-11 Motohara, Oaza, Koga-machi, Kodama-gun, Saitama Prefecture, Japan

2. Date on which the fact occurred: 8/7/115 ~ 8/7/115

3. Board approval date: August 7, 2026 (ROC Year 115)

4. Other approval dates: Not applicable

5. Quantity of units (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount: Leased area of Kodama Plant: Exclusive area + allocated shared area = 1,673.25㎡ + 422.19㎡ = 2,095.44㎡ Allocated monthly rent: JPY 1,198,171; lease period from October 1, 2026 (ROC 115) to March 31, 2029 (ROC 119). This lease agreement is a sublease by NM Company, which originally leased the property from a non-related party. Therefore, the right-of-use asset should be calculated based on the original lease expiry date—end of March 2029 (ROC 119). The estimated right-of-use asset value is JPY 92,385 thousand (approximately TWD 18,119 thousand).

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Eternal Materials Industrial Co., Ltd. leases part of the real estate from NM Company. Both companies are direct or indirect subsidiaries of the parent company.

7. If the counterparty is a related party, state the reason for selecting them, previous owner, relationship among previous owner, company, and counterparty, transfer date, and amount: Reason for selecting related party: Group resource integration and utilization planning Previous owner: Not applicable

8. If the property was previously owned by a related party of the company within the last five years, disclose the acquisition/disposal date, price, and relationship at the time: Not applicable

9. Estimated gain (or loss) on disposal (not applicable for asset acquisition) (for deferred gains/losses, provide recognition schedule): Not applicable

10. Delivery or payment terms (payment periods and amounts), contractual restrictions, and other important clauses: Payment terms: As stipulated in the lease agreement

11. Transaction decision method (e.g., bidding, quotation comparison, negotiation), pricing reference basis, and decision-making body: Transaction decision method: Mutual agreement Pricing reference basis: Regional market rates Decision-making body: Board of Directors of Eternal Materials Industrial Co., Ltd.

12. Name of professional appraiser firm or company and appraisal amount: Not applicable

13. Name of professional appraiser: Not applicable

14. License number of professional appraiser: Not applicable

15. Whether the appraisal report indicates limited, specific, or special pricing: No or not applicable

16. Whether an appraisal report has not yet been obtained: No or not applicable

17. Reason for not obtaining appraisal report: Not applicable

18. Reasons for significant differences in appraisal results and auditor’s opinion: Not applicable

19. Auditor firm name: Not applicable

20. Auditor name: Not applicable

21. Auditor license number: Not applicable

22. Broker and brokerage fee: Not applicable

23. Specific purpose or use of the acquisition or disposal: For production use

24. Opinions of directors who objected to the transaction: Not applicable

25. Whether this is a related-party transaction: Yes

26. Date of supervisor approval or audit committee consent: August 7, 2026 (ROC Year 115)

27. Whether the transaction involves acquiring real estate or right-of-use asset from a related party: Yes

28. Valuation amount pursuant to Article 16 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies': Not applicable

29. Valuation amount pursuant to Article 17 if the valuation in the preceding item is lower than transaction price: Not applicable

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

31. Other explanatory matters: JPY/TWD = 0.19613