Everlight Chemical Industrial: Subsidiary, EVERLIGHT CHEMICALS (SINGAPORE) PTE LTD. obtaining 56.25% of the capital of the subsidiary within the group (adjustment of the equity structure)

Statement

1.Date of occurrence of the event:2022/08/11
2.Method of the current increase (decrease) in investment:EVERLIGHT CHEMICALS
(SINGAPORE) PTE LTD. is 100% owned by EVERLIGHT; Anda Semiconductor
Technology (Suzhou) Co., Ltd is 56.25% owned by EVERLIGHT CHEMICALS
(SINGAPORE) PTE LTD.; Shanghai Anda International Trading Co., Ltd is 100%
owned by Anda Semiconductor Technology (Suzhou) Co., Ltd.
Now Anda Semiconductor Technology (Suzhou) Co., Ltd. transfers 56.25% shares
of Shanghai Anda International Trading Co. to EVERLIGHT CHEMICALS (SINGAPORE)
 PTE LTD.
3.Amount, unit price, and total monetary amount of the transaction:56.25%
shares of Shanghai Anda International Trading Co. (Capital RMB 562,500;
Equity NTD 15,121,000) ; unit price:NA
4.Company name of the mainland Chinese investee:Shanghai Anda International
Trading Co.
5.Paid-in capital of aforementioned mainland Chinese investee:RMB 1,000,000
6.Amount of capital increase currently planned for the aforementioned
mainland Chinese investee:RMB 0
7.Main businesses of the aforementioned mainland Chinese investee:Sales of
hazardous chemicals, import and export of goods and technologies
8.Type of CPA opinion in the latest annual financial statements of the
aforementioned mainland Chinese investee:Unmodified opinion
9.Total equity of the aforementioned mainland Chinese investee in the latest
annual financial statements:RMB 6,311,000
10.Amount of profit/loss of the aforementioned mainland Chinese investee in
the latest annual financial statements:RMB 3,142,000
11.Amount of actual investment in the aforementioned mainland Chinese
investee, up to the present moment:RMB 562,500
12.Trading counterparty and its relationship with the Company:Anda Semiconduct
or Technology (Suzhou) Co., Ltd is subsidiary by EVERLIGHT CHEMICALS
(SINGAPORE) PTE LTD. and holds 56.25% shares.
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:Adjustment of investment equity structure ; No previous
transfer
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:NA
16.Terms of delivery or payment (including payment period and monetary
amount), restrictive covenants in the contract, and other important terms
and conditions:NA
17.The manner in which the current transaction was decided, the reference
basis for the decision on price, and the decision-making unit:The latest
financial reports/Board of Directors
18.Broker:NA
19.Concrete purpose of the acquisition or disposal:Adjustment of investment
equity stucture
20.Any dissenting opinions of directors to the present transaction:None
21.Whether the counterparty of the current transaction is a related party:Yes
22.Date of the board of directors resolution:2022/08/11
23.Date of ratification by supervisors or approval by
the Audit Committee:2022/08/11
24.Total amount of investment in mainland China (including the current
investment) approved by the Investment Commission, up to the present moment:
NT$ 687,899,000
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:12.6%
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:5.0%
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:8.3%
28.Total amount of actual investment in mainland China, up to the present
moment:NT$ 755,988,000
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:13.8%
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:5.4%
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:9.1%
32.Amount of recognized profit (loss) on investment in mainland China for
the last three years:2021: NT$ 12,672,000;2020: NT$ 35,893,000;2019:
NT$ 15,871,000
33.Amount of profit remitted back to Taiwan for the last
three years:2021: None;2020: None;2019: USD 317,000
34.Whether the CPA issued an unreasonable opinion regarding the current
transaction:None
35.Name of the CPA firm:NA
36.Name of the CPA:NA
37.Practice certificate number of the CPA:NA
38.Any other matters that need to be specified:This transaction needs to be
approved by Supervisory authority in PRC