Largan Announces Issuance of New Shares for Share Swap with TAIYANG

Release Date: 2026-07-28 Statement Date: 2026-07-27 Statement Time: 17:52:38 Company Code: 3008 Company Name: Largan Precision Subject: Announcement of Board Resolution Approving Issuance of New Shares via Capital Increase for Share Conversion with TAIYANG Technology Co., Ltd. Applicable Clause: Clause 11 Factual Date: 2026-07-27 Details: 1. Board Resolution Date: 07/27/2026 2. Source of Capital Increase Funds: Not applicable 3. Is the issuance of new shares under a blanket registration? (If yes, specify the intended issuance period): No 4. Total amount and number of shares issued in this case (excluding employee allocation for surplus or reserve capitalization): Total Amount: NT$8,196,450 Total Shares: 819,645 shares 5. Amount and number of shares issued in this instance under a blanket registration: Not applicable 6. Remaining amount and share balance after this issuance under a blanket registration: Not applicable 7. Par value per share: NT$10 8. Issue price: Not applicable 9. Number of shares subscribed by employees or allocated amount: Not applicable 10. Number of publicly offered shares: Not applicable 11. Subscription or free allocation ratio for existing shareholders: Not applicable 12. Handling of fractional shares and unclaimed shares: If fractional shares less than one share arise from the exchange ratio for Largan’s shares, shareholders of TAIYANG may consolidate such fractional shares into one full share for conversion, or Largan shall pay cash equivalent based on the closing price of Largan’s shares on the last trading day prior to the share conversion benchmark date (hereinafter referred to as the “market price”), prorated and rounded to the nearest New Taiwan Dollar. The Chairman of Largan is authorized to arrange for specific persons to purchase such fractional shares at market price. If changes to this fractional share handling method are required by law or operational needs, the boards of directors of both Largan and TAIYANG shall have full authority to determine the handling. 13. Rights and obligations of the newly issued shares: Same as Largan’s currently issued ordinary shares 14. Use of proceeds from capital increase: Not applicable 15. Justification and necessity of fundraising following cash reduction (applicable if cash reduction was conducted in the current or prior year): Not applicable 16. Other matters to be disclosed: None