Zhi-Sheng Technology Announces Acquisition of Real Estate Usage Rights from Related Party

1. Name and nature of the subject property (e.g., land located in Section X, Subsection X, Beitun District, Taichung City): Part of the factory located at No. 14, Industrial Zone 16th Road, Xitun District, Taichung City

2. Date on which the event occurred: 115/8/12 ~ 115/8/12

3. Board approval date: August 12, 2026 (Minguo Year 115)

4. Other decision-making dates: Not applicable

5. Quantity of units transacted (e.g., XX square meters, equivalent to XX ping), unit price, and total transaction amount: The chairman is authorized to negotiate and sign agreements within a maximum lease term of 20 years and a total usage right asset transaction amount of up to NT$120 million

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): Counterparty: Song-Sheng Advanced Materials Corp. Relationship with the company: The counterparty is the parent company of the company

7. If the counterparty is a related party, state the reason for selecting such party, previous transferor, relationship among the previous transferor, the company, and the counterparty, previous transfer date, and transfer amount: Reason for selecting a related party as counterparty: Operational needs Previous transferor: Not applicable

8. If the ownership of the subject asset was held by a related party of the company within the past five years, disclose the date of acquisition and disposal, price, and the relationship with the company at the time: Not applicable

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

10. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important stipulations: Delivery or payment terms: Payment according to agreed terms Contractual restrictions: To be announced after actual contract signing Other important stipulations: To be announced after actual contract signing

11. Method of determining the transaction (e.g., bidding, comparison, negotiation), basis for price determination, and decision-making body: Transaction determination method: Bilateral price negotiation Basis for price determination: Appraisal report Decision-making body: Authorized by the company’s board of directors for the chairman to handle within a specified limit

12. Name of professional appraiser firm or company and appraisal amount: Appraisal amount: NT$118,914,000 for the right-of-use asset

13. Name of professional appraiser: Hsu Chia-Ai

14. Certificate number of the professional appraiser: (113) MOI Valuation No. 000691

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

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

17. Reason for not obtaining the appraisal report: Not applicable

18. Reasons for significant discrepancies in appraisal results and auditor's opinion: Not applicable

19. Auditor firm name: Not applicable

20. Auditor name: Not applicable

21. Auditor certificate number: Not applicable

22. Broker and brokerage fees: Not applicable

23. Specific purpose or use of the acquisition or disposal: For use as factory premises

24. Dissenting director's opinion regarding this transaction: None

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

26. Date of supervisor acknowledgment or audit committee approval: August 12, 2026 (Minguo Year 115)

27. Whether this transaction involves acquiring real estate or its usage rights from a related party: Yes

28. Evaluation price pursuant to Article 16 of the 'Asset Acquisition or Disposition Rules for Publicly Issued Companies': Not applicable

29. Evaluation price pursuant to Article 17 of the same rules if the price under the preceding item is lower than the transaction price: Not applicable

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

31. Other explanatory matters: None