新至陞科技股份有限公司

1.Date of the competent authority’s approval of capital reduction:2024/01/16

2.Date of completion of capitalization change registration:2024/01/16

3.Effect on the financial statements (including any discrepancy between the

amount of paid-in capital and the no.of shares outstanding, and the effect

on net worth per share):

 (1)Before the capital reduction paid-in capital/outstanding shares:

 NT$630,482,290/63,048,229 shares；net worth per share is NT$71.58

 (2)The total number of shares cancelled were 8,000 with total capital

 of NT$80,000.

 (3)After the capital reduction paid-in capital/outstanding shares:

 NT$630,402,290/63,040,229 shares；net worth per share is NT$71.59

4.Plan for expected share replacement operations:N/A

5.Estimated no.of listed common shares after capital reduction and new issue:

 N/A

6.Estimated no.of listed common shares as a percentage of issued common

shares after capital reduction and new issue (No.of common shares after

capital reduction/No.of issued common shares):N/A

7.Countermeasures for poor circulation of equity if the aforesaid estimated

no.of listed common shares does not reach 60 million shares and the

percentage does not reach 25% after capital reduction:N/A

8.Any other matters that need to be specified:

 (1)Net worth per share is calculated in accordance with the financial

 statements of 2023Q3 audited by the independent auditors.

 (2)The company received the approval letter of the capital amendment

 registration on Jan 17, 2024.