Subject: Announcement of the Adjustment to the Overseas Investment Structure of the Company's Mainland China Investment
Contents:
1.Date of occurrence of the event:2026/08/12
2.Method of the current increase (decrease) in investment:
To optimize the investment structure, First Special Material Holding Limited, a British Virgin Islands subsidiary of the Company, will dispose of its 100% equity interest in Zhengyi Special Material (Henan) Co., Ltd. to Foxconn Singapore Pte Ltd., a Singapore subsidiary of the Company.
3.Date of the board of directors resolution:2026/08/12
4.Other approval date: NA
5.Amount, unit price, and total monetary amount of the transaction: USD 10,120,000
6.Company name of the mainland Chinese investee:
Zhengyi Special Material (Henan) Co., Ltd.
7.Paid-in capital of aforementioned mainland Chinese investee: USD 10,500,000
8.Amount of capital increase currently planned for the aforementioned mainland Chinese investee: NA
9.Main businesses of the aforementioned mainland Chinese investee:
Manufacturing and sale of industrial adhesives, glues and related products.
10.Type of CPA opinion in the latest annual financial statements of the aforementioned mainland Chinese investee: Unqualified opinion
11.Total equity of the aforementioned mainland Chinese investee in the latest annual financial statements: RMB 96,032,289.45
12.Amount of profit/loss of the aforementioned mainland Chinese investee in the latest annual financial statements: RMB 2,045,360.41
13.Amount of actual investment in the aforementioned mainland Chinese investee, up to the present moment: USD 10,500,000
14.Trading counterparty and its relationship with the Company:
First Special Material Holding Limited and Foxconn Singapore Pte Ltd are both 100% owned subsidiaries of the Company.
15.Where the trading counterparty is a related party, announcement shall also be made of the reason for choosing the related party as trading counterparty and the identity of the previous owner, its relationship with the Company and the trading counterparty, and the previous date and monetary amount of transfer:
This restructuring will streamline the investment structure and ownership @hierarchy of the relevant entities, thereby enhancing management efficiency.
16.Where an owner of the underlying assets within the past five years has been a related party of the Company, the announcement shall also include the date and price of acquisition and disposal by the related party, and its relationship with the Company at the time of the transaction: NA
17.Profit (or loss) upon disposal:0
18.Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important terms and conditions: Pursuant to the Share Transfer Agreement
19.The manner in which the current transaction was decided, the reference basis for the decision on price, and the decision-making unit: Board of Directors
20.Broker: None
21.Concrete purpose of the acquisition or disposal:
To optimize the investment structure of the relevant Mainland China subsidiary
22.Any dissenting opinions of directors to the present transaction: None
23.Whether the counterparty of the current transaction is a related party:Y es
24.Date of ratification by supervisors or approval by the Audit Committee: 2026/08/12
25.Total amount of investment in mainland China (including the current investment) approved by the Investment Commission, up to the present moment: USD 12,518,243,904.33
26.Ratio of the total amount of investment in mainland China (including the current investment) approved by the Investment Commission, up to the present moment, to the paid-in capital on the latest financial statements:287.42%
27.Ratio of the total amount of investment in mainland China (including the current investment) approved by the Investment Commission, up to the present moment, to the total assets on the latest financial statements:10.40%
28.Ratio of the total amount of investment in mainland China (including the current investment) approved by the Investment Commission, up to the present moment, to equity attributable to owners of the parent on the latest financial statements:21.13%
29.Total amount of actual investment in mainland China, up to the present moment: USD 11,810,883,746.88
30.Ratio of the total amount of actual investment in mainland China, up to the present moment, to the paid-in capital on the latest financial statements:271.18%
31.Ratio of the total amount of actual investment in mainland China, up to the present moment, to the total assets on the latest financial statements:9.81%
32.Ratio of the total amount of actual investment in mainland China, up to the present moment, to equity attributable to owners of the parent on the latest financial statements:19.94%
33.Amount of recognized profit (loss) on investment in mainland China for the last three years:
Year 2023: NTD 177,728,405 thousands；
Year 2024: NTD 191,550,696 thousands；
Year 2025: NTD 246,455,566 thousands
34.Amount of profit remitted back to Taiwan for the last three years: None
35.Whether the CPA issued an unreasonable opinion regarding the current transaction: No
36.Name of the CPA firm: Crowe (TW) CPAs and Faborable Business Partner CPAs
37.Name of the CPA: Wang, Wu-Chang and Liu, Kuei
38.Practice certificate number of the CPA:FSC Approval Letter No. 10200032833 and CPA License No. 4308
39.Date on which material information regarding the same event has been previously released: NA
40.Any other matters that need to be specified: None