Subject:To announce the disposal of PRC investment

Contents:

1.Date of occurrence of the event:2021/11/12

2.Method of the current increase (decrease) in investment:

The Company's subsidiary Jin Ji Full Precision Co., Ltd. disposal Nanoplus Ltd. 7.54% shares indirect disposal Kunshan Nano New Material Technology Co., Ltd.and SHENZHEN NAFUHAI OPTOELECTRONICS CO., LTD.and KUNSHAN NANO ENVIRONMENT PROTECTION TECHNOLOGY CO., LTD. 

3.Amount, unit price, and total monetary amount of the transaction:

Trading Volume:12,973,589 shares

Unit price:average per share of NTD 24.63

Total monetary amount of the transaction:NTD 319,539,497

4.Company name of the mainland Chinese investee:

Kunshan Nano New Material Technology Co., Ltd.；

SHENZHEN NAFUHAI OPTOELECTRONICS CO., LTD.；

KUNSHAN NANO ENVIRONMENT PROTECTION TECHNOLOGY CO., LTD.

5.Paid-in capital of aforementioned mainland Chinese investee:

Kunshan Nano New Material Technology Co., Ltd.:USD 20,000,000；

SHENZHEN NAFUHAI OPTOELECTRONICS CO., LTD.:RMB 650,000；

KUNSHAN NANO ENVIRONMENT PROTECTION TECHNOLOGY CO., LTD.:USD 650,000

6.Amount of capital increase currently planned for the aforementioned mainland Chinese investee:Na

7.Main businesses of the aforementioned mainland Chinese investee:

Nanomaterials, Heat sink material ,Environmental protection technology R&D and production and Sales

8.Type of CPA opinion in the latest annual financial statements of the aforementioned mainland Chinese investee:Unqualified opinion

9.Total equity of the aforementioned mainland Chinese investee in the latest annual financial statements:

Kunshan Nano New Material Technology Co., Ltd.:NTD 821,419,000 ；

SHENZHEN NAFUHAI OPTOELECTRONICS CO., LTD.: NTD -53,906,000 ；

KUNSHAN NANO ENVIRONMENT PROTECTION TECHNOLOGY CO., LTD.NTD 8,454,000:

10.Amount of profit/loss of the aforementioned mainland Chinese investee in the latest annual financial statements:

Kunshan Nano New Material Technology Co., Ltd.: NTD-65,803,000；

SHENZHEN NAFUHAI OPTOELECTRONICS CO., LTD.:NTD -13,445,000；

KUNSHAN NANO ENVIRONMENT PROTECTION TECHNOLOGY CO., LTD.: NTD -14,168,000

11.Amount of actual investment in the aforementioned mainland Chinese investee, up to the present moment:

Kunshan Nano New Material Technology Co., Ltd.: USD 2,661,150；

SHENZHEN NAFUHAI OPTOELECTRONICS CO., LTD.:USD 31,861.60 ；

KUNSHAN NANO ENVIRONMENT PROTECTION TECHNOLOGY CO., LTD.: USD 14,170

12.Trading counterparty and its relationship with the Company:Lu,Hung-Tu or specific persons ; None

13.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:Na

14.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

15.Profit (or loss) upon disposal:NTD 155,162,369

16.Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important terms and conditions:None

17.The manner in which the current transaction was decided, the reference basis for the decision on price, and the decision-making unit:Negotiated price;According to market conditions;Board of Directors

18.Broker:None

19.Concrete purpose of the acquisition or disposal:Phased investment goals have been reached

20.Any dissenting opinions of directors to the present transaction:None

21.Whether the counterparty of the current transaction is a related party:No

22.Date of the board of directors resolution:Na

23.Date of ratification by supervisors or approval by the Audit Committee:Na

24.Total amount of investment in mainland China (including the current investment) approved by the Investment Commission, up to the present moment:USD 12,247,089,176.35

25.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:245.88%

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 total assets on the latest financial statements:10.26%

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 equity attributable to owners of the parent on the latest financial statements:25.64%

28.Total amount of actual investment in mainland China, up to the present moment:USD 10,931,341,859.59

29.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:219.46%

30.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:9.15%

31.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:22.88%

32.Amount of recognized profit (loss) on investment in mainland China for the last three years:

2018: NT$ 114,769,307,000;

2019: NT$ 105,832,857,000;

2020: NT$ 119,283,719,000

33.Amount of profit remitted back to Taiwan for the last three years:None

34.Whether the CPA issued an unreasonable opinion regarding the current transaction:None

35.Name of the CPA firm:ATAX Accounting Firm

36.Name of the CPA:Danny Cheng

37.Practice certificate number of the CPA:Financial-Supervisory-Securities-Corporate-5720

38.Any other matters that need to be specified:Transaction tax NTD 958,618 shall be paid separately.