On 13 March 2024, Vietnam Manufacturing and Export Processing (Holdings) Limited entered into the Master Sales Agreement with Sanyang (on behalf of each member of the Sanyang Group), pursuant to which the Company (on behalf of each member of the Group) has agreed to supply to the Sanyang Group motorbikes and/or any other products manufactured by the Group or purchased by the Group from Independent Third Parties from time to time, on a non-exclusive basis, and provide services to the Sanyang Group from time to time in connection with the supply of such products, including but not limited to motorbike maintenance services. Master Sales Agreement: Date: 13 March 2024; Parties: the Company (on behalf of the members of the Group) as the supplier Sanyang (for itself and on behalf of other members of the Sanyang Group) as the purchaser; Term: 13 March 2024 to 31 December 2024 Under the Master Sales Agreement, the Company (on behalf of each member of the Group) has agreed to supply to the Sanyang Group the Products and the Services. The Sanyang Group may from time to time purchase Products and Services from the Group.

If the Sanyang Group places a purchase order for any Product and/or Services with the Group and such purchase order is accepted by the Group, the Group shall supply the Sanyang Group Company with such Product and/or Services in accordance with the terms of the Master Sales Agreement and the relevant purchase order. The price of supplying the Products and Services to members of the Sanyang Group shall be no less favourable to the Group than the price charged by the Group to customers who are Independent Third Parties for the sale of the same, substantially similar or comparable levels or categories or types (where applicable) of such products. The Sanyang Group shall settle the purchase costs under the Master Sales Agreement in cash within 30 to 60 days (as the case may be) after the date of the invoice unless the relevant parties determined otherwise in the individual purchase orders.

The Master Sales Agreement is a framework agreement which provides the principles, mechanism and terms and conditions for the Sanyang Group's purchase of the Products and Services from the Group. Individual purchase orders will be entered into between the relevant members of the Group and the Sanyang Group from time to time which will specify the particulars of the Products to be purchased, price, delivery arrangements, whether any of the Services is required, and any other terms which may be relevant to the supply of Products to the Sanyang Group. The individual purchase order may only contain provisions which are in all material respects consistent with the binding principles, guidelines, terms and conditions set out in the Master Sales Agreement.