MEGA International Development Co.,Ltd. signed the joint construction contract Changhua City. Type of contract: Joint construction and separate sale. Counterparty to the contract and relationship with the Company:Fuyu Investment Co.

Ltd., Jiasheng Investment Co. Ltd.; not a related party. Major content of the contract (including total contract amount, anticipated monetary amount of participation in the investment, and start and end dates of the contract), restrictive covenants, and other important terms and conditions:Fuyu Investment Co.

Ltd. and Jiasheng Investment Co. Ltd. (landlord) provide land numbers 909 and 910 in Zhongshan Section, Changhua City Wait for 2 pieces of land and sign a joint construction contract with company (construction company). Joint construction ratio: 72% for the construction company; 28% for the landlord.

The estimated investment amount is approximately TWD 487.16 million. Contract start and end dates: Within one year from the signing date to obtaining the building use permit. Name of the professional appraisal firm or company and its appraisal opinion: Yuanhong Real Estate Appraisers Associates, using land development analysis method and comparison method, the valuation result is 36% for the landlord and 64% for the construction company.