IKKA-KY Announces Board Approval of Investment in Yijin Precision Co., Ltd.

1. Name and nature of the subject matter (if preferred shares, specify terms such as dividend rate): Ordinary shares

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

3. Date of board approval: August 12, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Number of units, unit price, and total transaction amount: Number of units: 3,950,835 shares Unit price: TWD 34.17 Total transaction amount: Up to TWD 135,000,032

6. Counterparty and its relationship with the company (if individual and not a related party, name may be omitted): Counterparty: Yijin Precision Co., Ltd. Relationship: Both companies are subsidiaries of NERI Innovation Corporation

7. If the counterparty is a related party, state the reason for selection, previous transferor, relationships among parties, transfer date, and amount: Reason for selection: Based on integrated group development strategy, operational synergies, and future business needs, in accordance with asset acquisition/disposal procedures. Previous transferor: Not applicable Relationships among previous transferor, company, and counterparty: Not applicable

8. If the target security’s owner was a related party within the past five years, disclose acquisition/disposal date, price, and relationship at the time: Not applicable

9. Matters regarding disposal of receivables (including types of collateral; if receivable from a related party, disclose name and book value): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, explain recognition): Not applicable

11. Delivery or payment terms (including schedule and amounts), contractual restrictions, and other important provisions: Payment according to investment timeline

12. Decision-making method, basis for pricing, and decision-making body: Approved by the Audit Committee and Board of Directors, based on a fairness opinion issued by an independent expert

13. Net asset value per share of the target company issuing the securities: TWD 34.17

14. Cumulative holdings (including this transaction) of the securities: quantity, amount, ownership percentage, and any restrictions (e.g., pledge status): Cumulative quantity: 3,950,835 shares Cumulative amount: TWD 135,000,032 Ownership ratio: 20.85% Restrictions: None

15. Proportion of securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Procedures for Publicly Issued Companies' relative to total assets and equity attributable to owners of parent in the latest financial statements, and working capital amount in latest financial statements: Percentage of total assets: 3.71% Percentage of equity attributable to owners of parent: 6.70% Working capital amount: TWD 1,430,717 thousand

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal: Long-term investment

18. Dissenting directors’ opinions on this transaction: None

19. Is this a related-party transaction: Yes

20. Date of auditor or audit committee approval: August 12, 2026 (Minguo Year 115)

21. Did the accountant issue a non-unqualified opinion: No

22. Name of accounting firm: Hwa-Yung United Certified Public Accountants

23. Name of accountant: Wu Jung-Sen

24. Accountant license number: Taiwan Provincial CPA Certificate No. 4820

25. Does this involve a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history with counterparty over the past year and expected in the next year: Not applicable

28. Source of funds: Internal funds

29. Previous material information disclosure date for the same event: Not applicable

30. Other disclosures: None