(5243) ESON-KY-on behalf of Eson Precision Industry (Singapore) and Global Sun announced the investment and establishment of a subsidiary in Mexico (Supplementary company name and shareholding ratio)

1. The name and nature of the subject matter (if it is a special share, it should also indicate the agreed issuance conditions of the special share, such as dividend rate, etc.): Set up a Mexican subsidiary and production plant (ESONMEX Monterrey S.A. DE C.V.)

2. Date of occurrence: 110/11/30~110/11/30

3. Number of transactions, price per unit and total transaction amount:

Eson Precision Industry (Singapore) Pte. Ltd. has a total amount of US$14,850 thousand (equivalent to NT$415,206 thousand)

Global Sun Trading Co., Ltd. has a total amount of US$150 thousand. (Equivalent to NT$4,194 thousand)

4. The counterparty of the transaction and its relationship with the company (if the counterparty of the transaction is a natural person and is not a related person of the company, the name of the counterparty may not be disclosed):

99% owned subsidiary of Eson Precision Industry (Singapore) Pte. Ltd.

1%-owned subsidiary of Global Sun Trading Co., Ltd.

5. Where the counterparty of the transaction is a related party, the reason for the selection of the related party as the counterparty of the transaction and the owner of the previous transfer, the relationship between the owner of the previous transfer and the company and the transaction counterpart shall be announced, and

Transfer date and transfer amount: Not applicable

6. If the owner of the transaction target has been a related party of the company in the last five years, the date of acquisition and disposal of the related party, the price, and the relationship with the company at the time of the transaction should be announced: not applicable

7. Matters related to the disposal of creditor's rights this time (including the types of security attached to the creditor's rights of the disposal, if the creditor's rights of the disposal belong to the creditor of the related party, the name of the related party and the creditor's rights of the related party should be announced this time

Book amount: Not applicable

8. Disposal of benefits (or losses) (not applicable to those acquiring securities) (the original deferred party should list the recognition situation): Not applicable

9. Delivery or payment terms (including payment period and amount), contract restrictions and other important agreements: not applicable

10. The decision method of this transaction, the reference basis for the price decision and the decision-making unit: According to the company's various operation verification powers and related management methods

11. Obtaining or disposing of the company's net value per share of the underlying securities: not applicable

12. So far, the cumulative number, amount, shareholding ratio, and rights restrictions (such as pledges) of the securities held in this transaction (including this transaction):

Cumulative number of securities held in this transaction (including this transaction): Not applicable

The total amount is US$14,850 thousand and 150 thousand.

(Equivalent to NT$415,206 thousand and NT$4,194 thousand)

Shareholding ratio: 99% and 1%

Restricted rights situation: None

13. So far, the securities investment (including this transaction) listed in Article 3 of the "Standards for the Acquisition or Disposal of Assets by Public Offering Companies" has accounted for the total assets and attribution of the company’s most recent financial statements

The ratio of the owner’s equity in the parent company and the amount of working capital in the most recent financial statements (Note 2):

Percentage of total assets in the company's most recent financial statements: 4.19%

Percentage of equity attributable to owners of the parent company in the company’s most recent financial statements: 6.98%

The amount of working capital in the most recent financial statement: 2,991,678 thousand yuan

14. Brokers and brokerage fees: Not applicable

15. The specific purpose or purpose of the acquisition or disposal: consideration of overall operating strategy

16. This transaction expresses the opinion of the dissenting director: none

17. This transaction is a related party transaction: No

18.Date of Board of Directors approval: November 30, 110 of the Republic of China

19. Date recognized by the supervisor or agreed by the audit committee: not applicable

20. The accountant issued an irrationality opinion for this transaction: Not applicable

21. Name of accounting firm: Not applicable

22. Accountant name: Not applicable

23. Accountant practice certificate size: Not applicable

24. Whether it involves a change in the business model: No

25. Description of business model changes:

26. Transactions with counterparties in the past year and expected in the next year: Not applicable

27. Source of funds: own funds and bank loans

28. Other stated matters: none