Belitek Announces Board Approval to Acquire Equity Stake in Youxian Technology

Release Date: August 12, 2026 Statement Date: August 11, 2026 Statement Time: 17:37 Company Code: 7822 Company Name: Belitek Subject: Announcement of Board Resolution to Acquire Equity in Youxian Technology Inc. Applicable Clause: Clause 11 Factual Date: August 11, 2026

Details: 1. Type of corporate acquisition (e.g., merger, spin-off, acquisition, share transfer): Acquisition

2. Factual Date: August 11, 2026

3. Name of company involved in the acquisition (e.g., merging party, spun-off new company, acquisition target): Youxian Technology Co., Ltd.

4. Counterparty (e.g., merging party, spun-off transferee, acquisition or share transfer party): Shareholders of Youxian Technology Co., Ltd.

5. Is the counterparty a related party? No

6. Relationship between the counterparty and the company (e.g., investee company in which the company holds XX% or more), and explanation for selecting a related enterprise or individual as the acquisition or transferee party, including whether it affects shareholder rights: Not applicable

7. Purpose and terms of the acquisition, including rationale, consideration terms, and payment timing: Rationale: To expand the company's overall business scale and enhance market competitiveness Consideration Terms: Up to NT$405.36 million in cash to acquire up to approximately 62% of Youxian Technology's equity Payment Timing: Payment will be made on the date specified in the contract The above consideration may be adjusted according to the formal transaction documents. Payment timing follows the contract, and the Chairman is fully authorized to handle the matter.

8. Expected benefits after the acquisition: To secure core technologies and effectively integrate upstream and downstream industrial resources, thereby expanding the company's overall business scale and enhancing market competitiveness, the company intends to make a strategic investment in 'Youxian Technology Co., Ltd.', purchasing shares from existing shareholders to deepen business collaboration.

9. Impact of the acquisition on earnings per share and net asset value per share: The acquisition is expected to have a positive long-term impact on the company's earnings per share and net asset value per share.

10. Type of consideration and source of funds for the acquisition: The entire transaction is paid in cash in New Taiwan Dollars, funded by the company's own capital.

11. Share exchange ratio and calculation basis: Not applicable

12. Has the accountant, lawyer, or securities underwriter issued an unreasonable opinion on this acquisition? No

13. Name of the accounting firm, law firm, or securities underwriting company: Rui-Guan Accounting Firm

14. Name of the accountant or lawyer: Accountant Wen-Fang Yen

15. Accountant or lawyer license number: Taiwan Financial Certification Registration (Six) No. 3338

16. Content of the independent expert's opinion on the reasonableness of the share exchange ratio, cash or other property distributed to shareholders: The transaction has been reviewed by a commissioned accountant who issued a fairness opinion, evaluating the equity value of 'Youxian Technology Co., Ltd.' between NT$60 and NT$75 per share using income and market approaches, considering quantifiable financial data, objective market information, and non-quantifiable premium/discount adjustments. The acquisition price of NT$68 to NT$72 per share falls within this range and is deemed reasonable.

17. Scheduled completion timeline: The transaction will be settled according to the timing specified in the contract.

18. Matters regarding rights and obligations assumed by the surviving or newly established company (if applicable): Not applicable

19. Basic information of companies participating in the merger: Not applicable

20. Matters related to the spin-off: Not applicable

21. Conditions and restrictions on future transfer of acquired shares: Not applicable

22. Plans after completion of the acquisition: Continue current operations and integrate business strategies to achieve synergistic effects.

23. Other important agreed terms: None

24. Other significant matters related to the acquisition: None

25. Were there any dissenting directors in this transaction? No

26. Information on directors with conflicts of interest in the acquisition: None

27. Does this involve a change in business model? No

28. Explanation of business model change: Not applicable

29. Transaction history with the counterparty in the past year and expected in the next year: Not applicable

30. Source of funds: Internal funds

31. Other explanatory matters: None