Subsidiary Announces Cash Acquisition of 100% Equity in Zhenji Technology Co., Ltd.

Release Date: July 23, 115 (2026) Statement Date: July 22, 115 (2026) Statement Time: 18:56:24 Company Code: 2243 Company Name: HS-KY

Subject: Announcement on Behalf of Subsidiary HORNG SHIUE INDUSTRIAL CO., LTD. Regarding Proposed Cash Acquisition of 100% Equity in Zhenji Technology Co., Ltd.

Applicable Clause: Clause 20 Factual Date: July 22, 115 (2026)

Details:

1. Name and Nature of the Target (if preferred shares, specify dividend rate and other terms): 5,000,000 ordinary shares of Zhenji Technology Co., Ltd., acquiring 100% equity

2. Factual Date: 115/7/22 ~ 115/7/22

3. Board Approval Date: July 22, 115 (2026)

4. Other Approval Dates: Not applicable

5. Transaction Quantity, Unit Price, and Total Amount: - Number of Units: 5,000,000 shares - Unit Price: NT$80 per share - Total Transaction Amount: NT$400,000,000

6. Counterparty and Relationship with the Company (if individual and not a related party, name may be omitted): - Counterparty: NEWSTAR RENEW TECHNOLOGY CO., LTD. - Relationship with Company: Not a related party

7. If Counterparty is a Related Party, Reason for Selection and Previous Owner Information: Not applicable

8. If Target’s Owner Was a Related Party Within Last 5 Years, Disclose Acquisition/Disposal Date, Price, and Relationship: Not applicable

9. Matters Related to Disposal of Receivables (including collateral types; if receivables from related parties, disclose names and book amounts): Not applicable

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

11. Delivery or Payment Terms (including payment schedule and amounts), Contractual Restrictions, and Other Important Agreements: - Total Transaction Amount: Both parties agreed on an evaluation base date of April 30, 115 (2026). The buyer appointed independent third-party accountants and lawyers to conduct due diligence. The total transaction value is NT$400 million (NT$80 per share). The investment will be settled in USD, with the exchange rate based on the Bank of Taiwan’s reference rate on the day before actual remittance. - Both parties agree to a one-time transfer of 100% equity in the target company, with payment in two installments. After the buyer pays the first installment, the seller will transfer 100% equity. The second installment will be paid upon the seller fulfilling agreed conditions. - First Installment (Signing Fee): The buyer shall pay 50% of the total amount (equivalent to NT$200 million in USD) to the seller’s account within 7 days of signing the agreement. - Second Installment (Final Payment and Closing): Upon fulfillment of agreed conditions by the seller, the buyer shall pay the remaining 50% (equivalent to NT$200 million in USD). - If the final closing fails, the seller shall refund the received transaction amount to the buyer within 7 days of the failure being confirmed.

12. Decision-Making Method, Pricing Reference Basis, and Decision-Making Unit: - Decision Method and Pricing Basis: The transaction price was determined by referencing the target company’s financial statements, net asset value, operational performance, and a fairness opinion on ordinary share price issued by Mr. Hsieh, Yi-Chen, CPA of Chen-Chih Certified Public Accountants. - Decision-Making Unit: Board of Directors

13. Net Asset Value per Share of the Target Company: NT$52.07

14. Cumulative Holdings (including this transaction) of the Securities: Quantity, Amount, Ownership Percentage, and Rights Restrictions (e.g., Pledging): - Cumulative Quantity: 5,000,000 shares - Amount: NT$400,000,000 - Ownership Percentage: 100% - Rights Restrictions: None

15. Proportion of Securities Investment (including this transaction) under Article 3 of the “Asset Acquisition and Disposition Rules for Publicly Issued Companies” to the Company’s Total Assets, Equity Attributable to Owners of Parent, and Working Capital in the Most Recent Financial Statements: - Proportion to Total Assets: 12.39% - Proportion to Equity Attributable to Owners of Parent: 45.01% - Proportion to Working Capital: 75.68%

16. Broker and Brokerage Fees: None

17. Specific Purpose or Use of the Acquisition or Disposal: Share purchase and investment

18. Dissenting Director’s Opinion on This Transaction: None

19. Is This a Related-Party Transaction: No

20. Date of Supervisor Approval or Audit Committee Consent: July 22, 115 (2026)

21. Did the Accountant Issue a Non-Fairness Opinion: No

22. Name of Accounting Firm: Chen-Chih Certified Public Accountants

23. Name of Accountant: Hsieh, Yi-Chen

24. Accountant License Number: Taiwan Financial Certification Registration (6) No. 4277

25. Does This Involve a Change in Business Model: No

26. Explanation of Business Model Change: Not applicable

27. Transaction History with Counterparty in Past Year and Expected in Next Year: Not applicable

28. Source of Funds: Not applicable

29. Previous Material Information Disclosure Date for the Same Event: Not applicable

30. Other Explanatory Matters: None