2101 Nan Gang

Disclosure Date: 1150815 Statement Date: 1150814 Statement Time: 160259 Company Code: 2101 Company Name: Nan Gang Subject: Announcement of Leasing Right-of-Use Assets from a Related Party (Supplementary Disclosure of Total Transaction Amount, Payment Period, etc.) Applicable Clause: Clause 20 Factual Date: 1150813 Details: 1. Name and Nature of the Subject Property (e.g., land located in Section XX, Subsection XX, North District, Taichung City): 1. No. 181, 183, Section 8, Citizen Boulevard, Nangang District, Taipei City, 26th Floor 2. Name and Nature: Office and parking spaces of the World Pearl construction project 2. Factual Date: 115/8/13 ~ 115/8/13 3. Board Approval Date: August 13, 2026 (Minguo Year 115) 4. Other Approval Dates: Not applicable 5. Quantity of Transaction Units (e.g., XX square meters, equivalent to XX ping), Unit Price, and Total Transaction Amount: 1. Quantity: Building area of 501.76 ping 2. Unit Price: NT$3,000 per ping (inclusive of tax), monthly rent of NT$1,505,280 (inclusive of tax) 3. Total Transaction Amount: Right-of-use asset value of NT$82,041,529 6. Counterparty and Its Relationship with the Company (If the counterparty is an individual and not a related party of the company, name disclosure may be omitted): 1. Counterparty: Nan Jung Development & Construction Co., Ltd. 2. Relationship with the Company: Related party (100% subsidiary) 7. If the counterparty is a related party, disclose the reason for selecting the related party as the transaction counterparty, the previous owner, the relationship among the previous owner, the company, and the counterparty, the previous transfer date, and the transfer amount: 1. Reason for selecting the related party: Operational planning 2. Previous owner: Not applicable 8. If the owner of the subject property was a related party of the company within the past five years, disclose the related party’s acquisition and disposal dates, prices, and relationship with the company at the time of transaction: Not applicable 9. Estimated gain (or loss) on disposal (not applicable for asset acquisition) (deferred gains/losses should be listed with recognition details): Not applicable 10. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: 1. Payment Period: 5 years from the contract commencement date 2. Payment Amount: NT$3,000 per ping (inclusive of tax), monthly rent of NT$1,505,280 (inclusive of tax) 3. Contractual restrictions and other important terms: None 11. Decision method for this transaction (e.g., bidding, price comparison, or negotiation), reference basis for price determination, and decision-making unit: 1. Price negotiated based on fair market value in the nearby area of the usage location 2. Approved by the 23rd meeting of the 25th Board of Directors of the Company 12. Name of professional appraiser firm or company and appraisal amount: Not applicable 13. Name of professional appraiser: Not applicable 14. License number of professional appraiser: Not applicable 15. Whether the appraisal report is for a limited, specific, or special price: No or not applicable 16. Whether an appraisal report has not yet been obtained: No or not applicable 17. Reason for not obtaining the appraisal report: Not applicable 18. If there is a significant difference in appraisal results, the reason for the difference and auditor’s opinion: Not applicable 19. Name of accounting firm: Not applicable 20. Name of auditor: Not applicable 21. License number of auditor: Not applicable 22. Broker and brokerage fees: Not applicable 23. Specific purpose or use of the acquisition or disposal: Office for business operations 24. Opinions of directors who objected to this transaction: No dissenting directors 25. This transaction is a related-party transaction: Yes 26. Date of approval by the supervisor or audit committee: August 13, 2026 (Minguo Year 115) 27. This transaction involves acquiring real estate or right-of-use assets from a related party: Yes 28. Price evaluated under Article 16 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies': Not applicable 29. Price evaluated under Article 17 of the same rules if the price under the previous item is lower than the transaction price: Not applicable 30. Previous date of material information disclosure regarding the same event: August 13, 2026 (Minguo Year 115) 31. Other Disclosures: None