On 25 April 2024, FIH Co., a wholly-owned subsidiary of the Company, and other JV Parties entered into the JV Agreement, pursuant to which (among other things) the JV Parties have agreed to establish the Joint Venture upon and subject to the terms and conditions of the JV Agreement. Set out below are the principal terms of the JV Agreement. Parties: CDIB Capital Management Corporation, Hon Hai Investment Co.

Ltd., KGI Life Insurance Co., Ltd., CDIB Venture Capital Corp., Fu Tai International Investment Co., Ltd, Hannshine Investment Corporation, United Renewable Energy Co., Ltd., Winbond Electronics Corporation, Fih Co., Ltd., SuperAlloy Industrial Co., Ltd., General Interface Solution Limited (Taiwan), and FIH Mobile Limited. The Joint Venture will be established with an authorised share capital of TWD 6,000 million (equivalent to approximately USD 185.8 million). It is targeted that the total capital of the Joint Venture to be contributed by the Investors, including the Initial Investors and the New Investors, will amount to TWD 6,000 million (equivalent to approximately USD 185.8 million) or more by stages.

Upon and subject to the terms and conditions of the JV Agreement, FIH Co. has agreed to make an initial capital contribution of TWD 25 million (equivalent to approximately USD 0.8 million) in cash, representing an interest of approximately 8.08% in the entire issued JV Shares, upon establishment of the Joint Venture. Upon and subject to the terms and conditions of the JV Agreement, FIH Co.

has agreed to increase its capital contributions in cash to a total amount of TWD 125 million (equivalent to approximately USD 3.9 million), representing an interest of approximately 8.08% in the entire issued JV Shares upon completion of the First Closing and 2.08% upon fulfilment of the Minimum Target Capital on the basis that each of the First Closing and the Minimum Target Capital would be completed or fulfilled (as the case may be) as contemplated by the JV Agreement. Futai and the other Initial Investors (excluding Futai and FIH Co.) are committed to make respective total capital contributions of TWD 257.92 million (equivalent to approximately USD 8.0 million) and TWD 1,164.6 million (equivalent to approximately USD 36.1 million), representing interests in the entire JV Shares of approximately 16.67% and 75.25% respectively, upon completion of the First Closing on the basis that the First Closing would be completed as contemplated by the JV Agreement. Upon fulfilment of the Minimum Target Capital on the basis that it would be fulfilled as contemplated by the JV Agreement, the respective total capital contributions by Futai and the other Investors (excluding Futai and FIH Co.) will amount to TWD 1,000 million (equivalent to approximately USD 31.0 million) and TWD 4,875 million (equivalent to approximately USD 150.9 million), representing interests in the entire JV Shares of approximately 16.67% and 81.25% respectively.

The capital contributions by FIH Co. and other Investors represent the subscription price of the JV Shares at the nominal value of TWD 10 per JV Share, subject to adjustment for the compensation to be made by any New Investors who only become Investors between three and twelve months after establishment of the Joint Venture in accordance with the terms of the JV Agreement. Business of the Joint Venture: The Joint Venture will primarily engage in investments in public utility/renewable energy projects relating to solar energy, wind power and electrical energy storage in Taiwan.

Duration of the Joint Venture: Except as otherwise extended by approval of the JV Shareholders in accordance with the terms of the JV Agreement, the Joint Venture will have a duration of eight years commencing from (and inclusive of) the date of its establishment, of which the first five years represent the Investment Period and the remaining three years represent the Exit Period. Upon expiry of the duration (or extended duration as aforesaid) of the Joint Venture, the Joint Venture will undergo dissolution and liquidation process according to the applicable laws in Taiwan.