Hwa Yoan Announces Supplemental Disclosure on Appraisal Report for Partial Land Disposal in Yangmei District, Taoyuan City

Release Date: August 7, 2026 Statement Date: August 6, 2026 Statement Time: 15:11:41 Company Code: 1436 Company Name: Hwa Yoan Subject: Supplemental Announcement Regarding Appraisal Report for Disposal of Partial Land in Shangtian Section, Yangmei District, Taoyuan City Applicable Clause: Clause 20 Factual Date: August 6, 2026

Details: 1. Name and Nature of the Asset (e.g., Land in Section XX, Subsection XX, North District, Taichung City): Land Parcel No. 229 and 232, Shangtian Section, Yangmei District, Taoyuan City

2. Factual Date: 08/06/2026 ~ 08/06/2026

3. Board Approval Date: Not applicable

4. Other Approval Dates: Approval Level: Shareholders' Meeting Approval June 21, 2023

5. Quantity of Units (e.g., XX square meters, equivalent to XX ping), Unit Price, and Total Transaction Amount: Land Area: 5,124.06 square meters (approximately 1,550 ping). Unit Transaction Price: Ding Jian: approximately NT$225,000 per ping Jia Jian: approximately NT$151,000 per ping Total Transaction Amount: NT$310,000,000.

6. Counterparty and Relationship with the Company (If the counterparty is an individual and not a related party of the company, name disclosure may be omitted): Counterparty: Jin Yuan De Engineering Co., Ltd. Relationship with the Company: Not a related party of the company.

7. If the counterparty is a related party, state the reason for selecting the related party as the transaction counterparty, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the previous transfer date, and the transfer amount: Not applicable

8. If the owner of the disposed asset was a related party of the company within the past five years, state the related party’s acquisition and disposal dates, price, and relationship with the company at the time: Not applicable

9. Estimated Gain (or Loss) from Disposal (Not applicable for asset acquisition) (If deferred, list recognition details): Estimated disposal gain of approximately NT$203 million (actual gain to be determined after transaction completion and deduction of related expenses).

10. Delivery or Payment Terms (including payment period and amount), Contractual Restrictions, and Other Important Agreements: Payment according to contract terms. Contractual restrictions and other important agreements: None.

11. Decision Method for the Transaction (e.g., bidding, price comparison, negotiation), Basis for Price Determination, and Decision-Making Unit: (1) Transaction decision method and basis for price determination: Negotiated based on market conditions. (2) Decision-making unit: Chairman.

12. Name of Professional Appraiser Firm or Company and Appraised Value: King Rui Real Estate Appraisers Joint Office Appraised Value: NT$307,397,470

13. Name of Professional Appraiser: Wang Fu-Sheng

14. License Number of Professional Appraiser: (100) Zhongshi Di Gu No. 000014

15. Whether the appraisal report specifies a limited, specific, or special price: No or not applicable

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

17. Reason for not yet obtaining the appraisal report: Not applicable

18. Reasons for significant discrepancies in appraisal results and auditor's opinion: Not applicable

19. Name of Accounting Firm: Not applicable

20. Name of Auditor: Not applicable

21. Auditor License Number: Not applicable

22. Broker and Brokerage Fees: Broker: Ji An Co., Ltd. Fees: As stipulated in the contract

23. Specific Purpose or Use of Acquisition or Disposal: Asset optimization

24. Dissenting Director's Opinion on the Transaction: Not applicable

25. Whether the transaction is with a related party: No

26. Date of Supervisor Approval or Audit Committee Consent: Not applicable

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

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

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

30. Previous Material Information Disclosure Date for the Same Event: July 30, 2026.

31. Other Explanatory Matters: None.