2548 Hwa Ku, Planning to Sell Part of Wu Shuang Property to Related Party

Announcement Date: August 6, 115 Statement Date: August 5, 115 Statement Time: 16:00:11 Company Code: 2548 Company Name: Hwa Ku Subject: Proposed Sale of Part of Wu Shuang Residential Units and Parking Spaces to Related Party Applicable Clause: Clause 20 Date of Event: August 5, 115

Details:

1. Name and Nature of the Subject Property (e.g., Land in Section X, Subsection X, Beitun District, Taichung City): (1) Property Name: Wu Shuang (2) Land Location: Tonghua Section 1 and 18 other land parcels, Daan District, Taipei City (3) Building Location: Partial residential units and parking spaces constructed on the above-mentioned land

2. Date of Event: August 5, 115 to August 5, 115

3. Board Approval Date: August 5, 115 (Minguo Year)

4. Other Approval Dates: Not applicable

5. Quantity of Units (e.g., X sqm, equivalent to X ping), Unit Price, and Total Transaction Value: (1) Quantity: 1 residential unit (36.43 ping), 1 parking space (2) Unit Price: Approximately NT$1.602 million per ping (3) Total Transaction Value: NT$318.85 million

6. Counterparty and Relationship with the Company (If the counterparty is a natural person and not a related party, name disclosure may be omitted): (1) Counterparty: Chung Shan Investment Co., Ltd. (2) Relationship with Company: Director of the Company

7. If the counterparty is a related party, state the reason for selecting them, the previous owner, the relationship between the previous owner and the company/counterparty, previous transfer date, and amount: (1) Reason for selecting related party: The related party expressed purchase interest; not initiated by the company (2) Previous owner’s relationship, transfer date, and amount: Not applicable

8. If the property owner within the past five years was a related party of the company, disclose the date, price, and relationship at the time of acquisition and disposal: Not applicable

9. Estimated Gain (or Loss) from Disposal (Not applicable for asset acquisition; deferred gains should be explained in a table): Estimated disposal profit margin: approximately 19–21%

10. Delivery or Payment Terms (including payment schedule and amounts), Contractual Restrictions, and Other Important Clauses: (1) Delivery or Payment Terms: Payment as per agreement (2) Contractual Restrictions: None (3) Other Important Clauses: None

11. Decision Method for the Transaction (e.g., bidding, comparison, negotiation), Basis for Price Determination, and Decision-Making Unit: (1) Decision Method: Negotiation (2) Basis for Price Determination: Reference to nearby real estate transaction prices (3) Decision-Making Unit: Company Board of Directors

12. Name of Professional Appraisal Firm/Company and Appraised Value: Not applicable

13. Name of Professional Appraiser: Not applicable

14. Appraiser’s License Number: Not applicable

15. Whether the Appraisal Report Indicates a Restricted, Specific, or Special Price: No or Not applicable

16. Whether Appraisal Report Has Not Yet Been Obtained: No or Not applicable

17. Reason for Not Obtaining Appraisal Report: Not applicable

18. Reasons for Significant Differences in Appraisal 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 the Acquisition or Disposal: To generate operating profit

24. Dissenting Director’s Opinion on the Transaction: None

25. Whether the Transaction is with a Related Party: Yes

26. Date of Supervisor Approval or Audit Committee Consent: August 5, 115 (Minguo Year)

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 Guidelines for Publicly Issued Companies”: Not applicable

29. Valuation Price under Article 17 of the Same Guidelines if the Previous Valuation is Lower than Transaction Price: Not applicable

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

31. Other Remarks: This project was jointly invested and constructed by the Company and Puchin. The above transaction amount represents Hwa Ku’s share.