2357 ASUS - Brazilian Subsidiary ACBZ Acquires Real Estate in São Paulo

Release Date: July 8, 2026 Statement Date: July 7, 2026 Statement Time: 19:37:35 Company Code: 2357 Company Name: ASUS Subject: Announcement by Brazilian subsidiary ACBZ IMPORTAÇÃO E COMÉRCIO LTDA. regarding real estate acquisition Applicable Clause: Clause 20 Factual Date: July 7, 2026

1. Name and nature of the asset (e.g., land located in X District, North District, Taichung City): Edificio Parque Cultural Paulista, Av. Paulista 37, São Paulo SP, Brazil

2. Factual Date: July 7, 2026

3. Board Approval Date: July 7, 2026

4. Other Approval Dates: Not applicable

5. Quantity (e.g., square meters, converted to ping), unit price, and total transaction amount: Edificio Parque Cultural Paulista, totaling 4.5 floors, 9 units (Unit Nos. 82, 111, 112, 121, 122, 141, 142, 151, 152), Total floor area: 5,034 m², including 81 parking spaces. Total transaction amount: R$77,079,295.36 (approximately USD 14.97 million)

6. Counterparty and its relationship with the company (if individual and not a related party, name may be omitted): RIO BRAVO Renda Corporativa Fundo de Investimento Imobiliario LTDA., Brazil No relationship with the company

7. If counterparty is a related party, reason for selection, previous owner, relationship among previous owner, company, and counterparty, transfer date, and amount: Not applicable

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

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

10. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: Total transaction value: R$77,079,295.36 July 15, 2026: Payment of R$38,579,295.36 November 15, 2026: Payment of R$6,000,000 *Note November 15, 2027: Payment of R$12,500,000 *Note November 15, 2028: Payment of R$20,000,000 *Note *Note Actual payment amounts will be adjusted based on the IPCA (IBGE) index announced from July 2026 onward *Note From July 15, 2026, although only about 50% of payment is completed, all rental income from the property belongs to the buyer

11. Decision method for transaction (e.g., bidding, price comparison, negotiation), pricing reference basis, and decision-making unit: Exercise of right of first refusal; reference to valuation report; approved by shareholders' meeting

12. Name of professional valuation firm/company and valuation amount: Cushman & Wakefield, South America, São Paulo, Brazil Valuation amount: R$71,742,000

13. Name of professional valuer: Rogério Cerreti, MRICS, RICS Registered Director, Valuation & Advisory, Cushman & Wakefield, South America

14. Professional valuer license number: Rogerio Cerreti, MRICS, RICS Registered, CAU-BR: 50812-8

15. Whether valuation report is limited, specific, or special price: No or not applicable

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

17. Reason for not obtaining valuation report: Not applicable

18. Reasons for significant differences in valuation 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 fees: None

23. Specific purpose or use of acquisition or disposal: For self-use as office space and for external leasing

24. Opinions of directors who objected to the transaction: None

25. Whether this transaction is a related-party transaction: No

26. Date of supervisor approval or audit committee consent: Not applicable

27. Whether the transaction involves acquiring real estate or right-of-use assets from a related party: No

28. Valuation price under Article 16 of the 'Asset Acquisition and Disposal Handling Standards for Publicly Issued Companies': Not applicable

29. Valuation price under Article 17 if the price in the previous item is lower than transaction price: Not applicable

30. Previous date of material information release on the same event: Not applicable

31. Other explanatory matters: None