新至陞科技股份有限公司

1.Name and nature of the underlying assets (if preferred shares, the terms

and conditions of issuance shall also be indicated, e.g., dividend yield,

etc.):Nishoku Technology Vietnam Co., Ltd.

2.Date of occurrence of the event:2023/06/29~2023/06/29

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

 Total amount:US$10,000 thousands

4.Trading counterparty and its relationship with the Company (if the trading

counterparty is a natural person and furthermore is not a related party of

the Company, the name of the trading counterparty is not required to be

disclosed):

 Counterpart: Nishoku Technology Vietnam Co., Ltd.

 Relationship to the Company: The subsidiary is 100% owned by the Company

5.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

6.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

7.Matters related to the current disposal of creditors' rights (including

types of collaterals of the disposed creditor’s rights; if creditor's

rights over a related party, announcement shall be made of the name of the

related party and the book amount of the creditor's rights, currently being

disposed of, over such related party):NA

8.Profit or loss from the disposal (not applicable in cases of acquisition

of securities) (those with deferral should provide a table explaining

recognition):NA

9.Terms of delivery or payment (including payment period and monetary

amount), restrictive covenants in the contract, and other important terms

and conditions:

 Funding will be provided in stages according to the subsidiary's funding

 needs.

10.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:Approved by BOD

11.Net worth per share of the Company's underlying securities acquired or

disposed of:NA

12.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:

 Cumulative no.of shares held: NA

 Monetary amount: US$26,500 thousands

 Shareholding percentage: 100%

 Status of any restriction of rights (e.g., pledges) : None

13.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:

 Total assets : 10.15%

 Shareholder's equity : 17.34%

 The operating capital : -NT$33,517 thousands

14.Broker and broker's fee:None

15.Concrete purpose or use of the acquisition or disposal:

 Expand production capacity and strength operational capital.

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

17.Whether the counterparty of the current transaction is

a related party:Yes

18.Date of the board of directors resolution:2023/06/29

19.Date of ratification by supervisors or approval by

the Audit Committee:2023/06/29

20.Whether the CPA issued an unreasonable opinion regarding the current

transaction:NA

21.Name of the CPA firm:NA

22.Name of the CPA:NA

23.Practice certificate number of the CPA:NA

24.Whether the transaction involved in change of business model:No

25.Details on change of business model:NA

26.Details on transactions with the counterparty for the past year and the

expected coming year:None

27.Source of funds:Self-owned fund

28.Any other matters that need to be specified:

 The aforementioned operating capital amount does not include overseas

 funds remitted to Taiwan and is categorized as a special-purpose account.

 If this amount is taken into account, the operating capital would be

 NT$1,377,569 thousands,which is sufficient to support the investment amount.