Accton Technology Corporation Announced the establishment of VIETNAM ACCTON TECHNOLOGY COMPANY LIMITED; a 100% own subsidiary of the company. Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important terms and conditions: According to the operating needs of subsidiaries, the remittance will be made. The manner of deciding on this transaction (such as invitation to tender, price comparison, or price negotiation), the reference basis for the decision on price, and the decision-making unit: Based on the resolution of 2022.06.16 BOD resolution.

Cumulative no.of shares held (including the current transaction), their monetary amount, shareholding percentage, and status of any restriction of rights (e.g., pledges), as of the present moment: 100% stake holding, with capital investment of USD 5 million. Current ratio of securities investment (including the current trade, as listed in article 3 of Regulations Governing the Acquisition and Disposal of Assets by Public Companies) to the total assets and equity attributable to owners of the parent as shown in the most recent financial statement and working capital as shown in the most recent financial statement as of the present: As a percentage of total assets in the company's most recent financial statement: 2.4%. Proportion to the owner's equity of the parent company in the company's most recent financial statement: 5.1% Amount of working capital in the most recent financial statement: NTD 8,168,473 thousand.

Concrete purpose or use of the acquisition or disposal: To expand the production capacity and set up the third site of manufacture.