Logah

Stock Code : 3593

Logah Technology Corporation

Meeting Notice

I. The 2026 Annual General Meeting of Shareholders of the Company will be held at 10:00 a.m. on June 16, 2026, at No. 15, Lane 62, Caigong 1st Road, Zuoying District, Kaohsiung City (Company's First Conference Room). (Shareholder check-in will begin at 9:30 a.m. at the same venue.) The purpose of the meeting is as follows:

(I) Report Items:

2025 Business Report.
2025 Audit Committee’s Review Report.
The implementation of the improvement plan regarding the over-limit loaning of funds by the subsidiary, Le Yang Investment Co., Ltd, and the over-limit endorsement guarantees by the Company and the subsidiary, Suzhou Longdeng Electronic Technologies Limited.
Report on the execution of the Company's 2025 issuance of common shares by way of private placement.
Report on the implementation of the plan for strengthening operations.

(II) Ratifications:

2025 business report and financial statements.
2025 compensation of losses proposal.
Ratification of the revision to the 2008 IPO cash capital increase plan.

(III) Discussions:

Amendment to the "Procedures for Lending Funds to Others" and "Procedures for Endorsements and Guarantees" of subsidiary Link Bright Technology Ltd.
Ratification of the underwriter's evaluation opinion on the necessity and reasonableness of the 2019 private placement of securities.
Release of the non-competition restrictions on directors.
Private placement of common shares for cash capital increase.

(IV) Questions and Motions

II. Handling the issuance of common shares by way of private placement, please refer to the attachment for the content.

III. Release of the non-competition restrictions on directors. Details are as follows: Pursuant to Article 209 of the Company Act, the Company proposes to submit to the shareholders' meeting for approval the lifting of the non-competition restrictions on the Company's directors. (The representatives of Taifeng Capital Corporation: Mr. Sun Cheng-Chiang and Mr. Shen Hui-Cheng.) For details regarding the concurrent positions held by the directors, please

refer to the meeting handbook.

IV. Enclosed please find the attendance sign-in card and proxy form for shareholders. If you decide to attend the meeting in person, please sign or affix your seal on the attendance sign-in card and bring it to the meeting venue for registration on the day of the meeting. If you appoint a proxy to attend on your behalf, please sign or affix your seal on the proxy form, and personally complete the proxy's name, ID number, and address. The completed proxy form shall be mailed or delivered to the Company's stock affairs agent, the Stock Affairs Agency Department of Mega Securities Co., Ltd. (1F, No. 95, Sec. 2, Zhongxiao E. Rd., Zhongzheng Dist., Taipei City), at least five days prior to the shareholders' meeting, namely by June 10, 2026, to facilitate attendance registration.

V. If there are any shareholders soliciting proxy forms, the Company will compile a summary table of solicitors' information and disclose it on the Securities and Futures Institute website on May 15, 2026. Investors may access the "Proxy Solicitation Announcement Information Free Inquiry" system at (https://free.sfi.org.tw) and enter search criteria to review the information.

VI. Pursuant to Article 172 of the Company Act, Articles 26-1 and 43-6 of the Securities and Exchange Act, and relevant laws and regulations, shareholders may refer to the Market Observation Post System (MOPS) website at https://mops.twse.com.tw for the main contents of the proposals to be discussed at the shareholders' meeting.

VII. Pursuant to Article 13-1 of the Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies, the statistical verification institution for the Company's proxies is the Stock Affairs Agency Department of Mega Securities Co., Ltd.

VIII. Shareholders may exercise their voting rights electronically for this shareholders' meeting. The voting period will be from May 16, 2026 to June 13, 2026. Please log in to the TDCC Shareholders E service website at [https://stockservices.tdcc.com.tw] and follow the on-screen instructions to vote.

For

Sincerely,

Board of Directors, Logah Technology Corporation

Instructions for the Collection of Shareholder Meeting Souvenirs

I. Shareholder meeting souvenir : NT$35 7-Eleven gift card (if supply is insufficient, items of equivalent value may be substituted).

II. Distribution Principle:

Shareholders holding fewer than 1,000 shares shall not receive the souvenir, except where such shareholders attend the shareholders' meeting in person or exercise their voting rights electronically.

III. Collection Method:

(1) If a shareholder is unable to attend the shareholders' meeting and wishes to appoint a proxy solicitor to attend on their behalf, the shareholder should sign or affix their seal in the "Principal" section of the proxy form on the second copy, and process the matter at the solicitation venue of the proxy solicitor from May 18, 2026 to June 10, 2026, excluding holidays. Each solicitation venue may end the solicitation period earlier depending on the solicitation status. Please refer to the third copy for details of the solicitation venues. Souvenirs may be collected at the relevant venue and will not be mailed.

Shareholders who wish to inquire about the solicitation venues distributing souvenirs on behalf of the Company may directly visit the "Free Proxy Inquiry System" at https://free.sfi.org.tw and enter the relevant search criteria. The stock code is 3593, and the minimum number of shares required for solicitation is 1,000 shares inclusive.

(2) For shareholders who successfully exercise their voting rights electronically for this shareholders' meeting: Shareholders may print out the full page of the "Voting Status on Proposals" page from the "Shareholders' Meeting Electronic Voting Platform – Shareholder e-Service" website, and present it together with one of the following identification documents or other documents sufficient to prove shareholder identity, such as an ID card, National Health Insurance card, or driver's license.

Souvenirs may be exchanged and collected from June 17, 2026 to June 22, 2026, excluding holidays, from 9:00 a.m. to 4:30 p.m., at the Stock Affairs Agency Department of Mega Securities Co., Ltd.

During this period, souvenirs will not be distributed to shareholders who did not exercise their voting rights electronically.

(3) Shareholders holding 1,000 shares or more who do not appoint a proxy to attend the shareholders' meeting but wish to collect the souvenir shall collect it at the meeting venue on the meeting day, June 16. Souvenirs will be distributed at the venue until the conclusion of the meeting. No souvenirs will be distributed or mailed after the conclusion of the annual shareholders' meeting.

List of Solicitors for Proxy Solicitation for the 2026 Annual General Meeting of Logah Technology Corporation

Date of Shareholders' Meeting: June 16, 2026

Solicitor	Name of Solicitation Location or Appointed Agent Handling the Solicitation
Shifeng No.2 Capital Co., Ltd.	Chang Lung Conference Consultants Co., Ltd. – All locations in Taiwan
Address: B1, No. 80, Bo’ai Rd., Zhongzheng Dist., Taipei City (See attached table)
Tel: (02)2388-8750
(Solicitation is limited to shareholders holding 1,000 shares or more)
Hanyi Industrial Co., Ltd.
Taifeng Capital Corporation

Note1: The above data is a summary. For detailed information, please refer to the meeting notice or visit the Securities and Futures Institute website: https://free.sfi.org.tw
Note 2: Pursuant to Article 6, Paragraph 1 of the Regulations Governing the Use of Proxies for Attendance at Shareholder Meetings of Public Companies, where a shareholder appoints a trust enterprise or stock affairs agent to act as the proxy solicitor, the name or title of the appointing shareholder shall be specified.

146 solicitation locations of

Chang Lung Conference Consultants Co., Ltd. in
Taiwan

(For all solicitation sites across Taiwan, please refer to the company's official website www.clco.com.tw or search “長龍會議” on LINE official accounts.)

[Attachment]

The main contents of the issuance of private placement of common shares:

I. The Company intends to conduct a private placement cash capital increase through the issuance of common shares in accordance with Article 43-6 of the Securities and Exchange Act and the relevant regulations, including the "Directions for Public Companies Conducting Private Placements of Securities," for one or more purposes such as enriching working capital, repaying bank borrowings, or meeting funding needs for long-term development, so as to improve the Company's financial structure and enhance competitiveness. Within a limit of no more than 40,000,000 privately placed common shares, it is hereby submitted to the AGM to authorize the Board of Directors, subject to market conditions and the Company's actual operational needs, to select an appropriate timing and proceed in accordance with relevant laws and regulations in four tranches within one year from the date of the AGM resolution.

II. In accordance with Article 43-6 of the Securities and Exchange Act and the "Directions for Public Companies Conducting Private Placements of Securities", the following is a description of the relevant matters regarding this private placement:

(I) The basis and reasonableness of the pricing:

The reference price for this private placement is determined based on the higher of the following two benchmarks:

(1) The simple arithmetic average of the closing prices of the common shares on one, three, or five business days prior to the pricing date, after excluding the ex-rights adjustments for free share distributions and dividends, and adding back the reverse ex-rights adjustment arising from the capital reduction.

(2) The simple arithmetic average of the closing prices of the common shares over the thirty business days prior to the pricing date, after excluding the ex-rights adjustments for free share distributions and dividends, and adding back the reverse ex-rights adjustment arising from the capital reduction.

The price per share for this private placement shall not be lower than 80% of the reference price, and the method for determining such price complies with the relevant requirements under the current laws and regulations of the competent authority and should be deemed reasonable. The actual pricing date and the actual price for this private placement, within the range approved by the shareholders' meeting, will be determined by the Board of Directors, with authorization from the shareholders' meeting, based on the prevailing market conditions and considering the possibility of negotiations with specific parties.
If the price of the privately placed common shares is, according to the aforementioned pricing percentage, lower than the par value and results in accumulated losses, it should still be considered reasonable because the pricing has been determined in accordance with the pricing basis prescribed by laws and regulations and reflects market price conditions. If the increase in accumulated losses affects shareholders' equity, it will be handled in the future depending on the Company's operations and market conditions by way of capital reduction, earnings, capital surplus to offset losses, or other statutory methods. In addition, after the benefits of the capital increase

become apparent, the Company's financial structure will be improved, which will be beneficial to the Company's stable long-term development and will have a positive effect on shareholders' equity; therefore, no negative impact on shareholders' equity is expected.

The pricing of the aforementioned privately placed common shares is determined with reference to the Company's operating conditions, future prospects, the principle that privately placed securities are restricted from free transfer for three years, and the recent share price of the Company, and in accordance with the "Directions for Public Companies Conducting Private Placements of Securities" and relevant laws and regulations. Therefore, the determination of such price should have a basis and be reasonable, and will not have a material impact on shareholders' equity.

(II) Method of selection of specific persons:

The offerees of this private placement of common shares shall be specific persons who comply with Article 43-6 of the Securities and Exchange Act, Letter Jin-Guan-Zheng-Fa-Zi No. 1120383220 issued by the FSC on September 12, 2023, and the amended Letter Jin-Guan-Zheng-Fa-Zi No. 11203860674 issued on December 29, 2023, regarding the "Directions for Public Companies Conducting Private Placements of Securities," limited to insiders, related parties, or strategic investors. The qualification of subscribers shall be submitted to the shareholders' meeting for authorization for the Board of Directors to review. The subscribers for this private placement of common shares have not yet been determined. If the subscribers are insiders or related parties, the potential list of subscribers and their relationship with the Company is as follows:

Selection method and purpose of the offerees:

(1) The insiders or related parties are the offerees:

① Selection method and purpose: The selection of subscribers will be limited to the Company's directors or managers, who are insiders or related parties. These individuals possess a significant understanding of the Company's operations and, through their positions or close relationships with the Company, can assist in providing the necessary management and financial resources for the Company's operations. They will contribute their experience, management skills, enhance financial cost management, and support business development and expansion, with the aim of strengthening the Company's competitive advantage, improving operational efficiency, and fostering long-term development, ultimately benefiting shareholder interests.

② List of subscribers: The tentative list of subscribers, consisting of insiders or related parties, is as follows. However, no insiders have been confirmed as of now.

Subscriber	Relationship with the Company
Taifeng Capital Co., Ltd.	The Company's institutional director
Taifeng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	The Company's institutional director

Subscriber	Relationship with the Company
Sheng Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Sheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng II Capital Co., Ltd.	1. The Company's shareholder holding more than 10% of shares 2. The Company's director is the same as the Chairman of that company.
Shih Feng III Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng V Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Cheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng Feng II Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Hsien Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng-Chiang Sun	Chairman of the Company
Han Hui Investment Co., Ltd.	The Company's director is the same as the director of that company.
TAI XIN INVESTMENT CO.,LTD.	The Company's top ten shareholders of its corporate director
Dahan Construction Engineering Co., Ltd.	The Company's directors are 2nd-degree relatives of the directors of that company.
Deng Fu Development & Construction Co., Ltd.	The Company's top ten shareholders of its corporate director
Heng Mei Construction Co., Ltd.	The Company's director is the same as the Chairman of that company.
Hong Yi Enterprise Co., Ltd.	The Company's director is a 2nd-degree relative of the spouse of the Chairman of that company.
Yi-Hsueh Ho	A 2nd-degree relative of a director of the Company
Chun-Hong Ko	Spouse of a 2nd-degree relative of a director of the Company
Ruei-Hsuan Chen	Responsible person of the top ten corporate shareholders of the Company's corporate director
Kun-Hung Li	Top ten shareholders of the top ten corporate shareholders of the Company's corporate director
Jinyuan Investment Co., Ltd.	De facto related party (the responsible person of that company is the spouse of the former Chairman of the management team).
Guangxin Co., Ltd.	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman).

③If the subscriber is a corporate shareholder, the following information should be disclosed:

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Taifeng Capital Co., Ltd.	Mei-Ling Chen	38.40%	None
	Pao Wei Optical Co., Ltd.	15.36%	None
	ALL RING TECH CO., LTD.	11.52%	None
	Utek International Development Inc.	7.68%	None
	Ho Chia Fu Investment Co., Ltd.	7.68%	The Company's director is a 2nd-degree relative of the Chairman of that company.
	Cheng Da International Investment Co., Ltd.	7.68%	None
	Yu Kuan Management Co.,Ltd.	4.00%	The Chairman of the Company is the same as the Chairman of that company.
	Te-Hua Chen	3.84%	None
	Hsing Pao Enterprise Co., Ltd.	3.84%	None
Taifeng I Capital Co., Ltd.	Taifeng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	Han Hui Investment Co., Ltd.	40.00%	The Company's Chairman is a 1st-degree relative of the Chairman of that company.
	TAI XIN INVESTMENT CO.,LTD.	40.00%	The Company's top ten shareholders of its corporate director
	Dahan Construction Engineering Co., Ltd.	14.00%	The Company's directors are 2nd-degree relatives of the directors of that company.
	Deng Fu Development & Construction Co., Ltd.	5.00%	The Company's top ten shareholders of its corporate director
	Ho Chia Fa Investment Co., Ltd.	1.00%	The Company's director is the same as the Chairman of that company.
Sheng Feng Capital Co., Ltd.	Liang Shuo Investment Co., Ltd.	13.32%	None
	Pao Lien Optical Co., Ltd.	9.99%	None

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	ALL RING TECH CO., LTD.	9.99%	None
	Mildex Optical Inc.	9.99%	None
	Cheng Da International Investment Co., Ltd.	9.99%	None
	Ching-Shan Huang	7.49%	None
	Chin-Liang Li	6.66%	None
	Utek International Development Inc.	6.66%	None
	Xin Hang Cheng Investment Co., Ltd.	6.66%	None
	Yu Kuan Management Co.,Ltd.	3.46%	The Chairman of the Company is the same as the Chairman of that company.
Sheng Feng I Capital Co., Ltd.	Sheng Feng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	Tsai Yun Fa Investment Co., Ltd.	16.63%	None
	Yi Lin	16.63%	None
	Shu-Chuang Hsiao	16.63%	None
	CLEVER LUCK INVESTMENT LIMITED	8.32%	None
	Kang Shi Investment Co., Ltd.	8.32%	None
	Ho Hsin Yueh Co., Ltd.	8.32%	None
	Mei-Ying Liu	8.32%	None
	Mei-Chen Chen	8.32%	None
	Shang-Jen Chen	8.32%	None
	Yi Chen Capital Co., Ltd.	0.19%	1. The Company's Chairman is a director of that company 2. The Company's director is the Chairman and director of that company
Shih Feng II Capital Co., Ltd.	Shang-Jen Chen	15.35%	None
	Mei-Chen Chen	15.35%	None

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Shu-Chuang Hsiao	15.35%	None
	Chi-Chong Huang	7.68%	None
	Yi Lin	7.68%	None
	Tsai Yun Fa Investment Co., Ltd.	7.68%	None
	PATONN INT'L CO., LTD.	7.68%	None
	Kang Shi Investment Co., Ltd.	7.68%	None
	You Ning Co., Ltd.	7.68%	None
	Yuan-Hsing Lin	7.68%	None
Shih Feng III Capital Co., Ltd.	Yi Chen Capital Co., Ltd.	100.00%	1. The Company's Chairman is a director of that company 2. The Company's director is the Chairman and director of that company
Shih Feng V Capital Co., Ltd.	Mei-Chen Chen	99.01%	None
	Yi Chen Capital Co., Ltd.	0.99%	1. The Company's Chairman is a director of that company 2. The Company's director is the Chairman and director of that company
Cheng Feng I Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Cheng Feng II Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Hsien Feng Capital Co., Ltd.	Yu Kuan Management Co.,Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Han Hui Investment Co., Ltd.	Yi-Hsueh Ho	43.66%	A 2nd-degree relative of a director of the Company
	Yi-Tsang Ho	15.09%	A director of the Company

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Gui-Ling Cai	15.09%	Spouse of a 2nd-degree relative of a director of the Company
	Pei-Rou Huang	15.09%	The spouse of a director of the Company
	Pong-Ying Chang	11.07%	A 1st-degree relative of a director of the Company
TAI XIN INVESTMENT CO.,LTD.	Ruei-Hsuan Chen	89.55%	Responsible person of the top ten corporate shareholders of the Company's corporate director
	Chia-Chia Lin	1.36%	None
	Yong-Shun Su	9.09%	None
Dahan Construction Engineering Co., Ltd.	Yi-Hsueh Ho	35.71%	A 2nd-degree relative of a director of the Company
	Pong-Ying Chang	34.60%	A 1st-degree relative of a director of the Company
	Heng Mei Construction Co., Ltd.	28.57%	The Company's director is the same as the Chairman of that company.
	Chien-Yun He	0.19%	None
	Chien-Tzu He	0.19%	None
	Yu-Bang He	0.19%	None
	Chien-Han He	0.19%	A 1st-degree relative of a director of the Company
	Chien-Yi He	0.18%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.18%	A 1st-degree relative of a director of the Company
Deng Fu Development & Construction Co., Ltd.	Kun-Hung Li	30.00%	None
	Li-Lan Chang	30.00%	None
	Tien-Yi Li	20.00%	None
	Kuo-Hsiung Chang	20.00%	None
Heng Mei Construction Co., Ltd.	Han Hui Investment Co., Ltd.	36.64%	The Company's director is the same as the director of that company.
	Ho Chia Fa Investment Co., Ltd.	31.30%	The Company's director is the same as the director of that company.

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Ho Chia Fu Investment Co., Ltd.	31.30%	The Chairman of the company is a second-degree relative of a director of the Company.
	Yi-Hsueh Ho	0.38%	A 2nd-degree relative of a director of the Company
	Yi-Tsang Ho	0.38%	A director of the Company
Hong Yi Enterprise Co., Ltd.	Chien-Yun He	0.67%	None
	Chien-Han He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Tzu He	0.67%	None
	Yu-Bang He	0.67%	None
	Chien-Yi He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.67%	A 1st-degree relative of a director of the Company
	Chun-Hong Ko	95.46%	Spouse of a 2nd-degree relative of a director of the Company
	Ching-Yi He	0.52%	A 2nd-degree relative of a director of the Company
Jinyuan Investment Co., Ltd.	Shu-Chen Lin	50.73%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	48.03%	De facto related party (corporate director of the former management team, the former Chairman)
	Guangxin Co., Ltd.	1.21%	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman).
	Liang-Hsuan Yu	0.03%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Guangxin Co., Ltd.	Shu-Chen Lin	51.07%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	41.93%	De facto related party (corporate director of the former management team, the former Chairman)
	Liang-Hsuan Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)
	Liang-En Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)

(2) Strategic investors are the offerees:

① Selection method and purpose: The selection of subscribers is based on their ability to assist the Company in providing the necessary management and financial resources, offering management expertise, enhancing financial cost management, and supporting business development and expansion. This will strengthen the Company's competitive advantage, improve operational efficiency, and promote long-term development, ultimately benefiting shareholder interests.

② Necessity: In response to the Company's long-term operational plans, the purpose of this private placement is to enhance operational performance and strengthen the financial structure. Additionally, considering the need to stabilize the management team, the introduction of strategic investor funds through this private placement will contribute to the Company's operations and business development. It will also improve the overall operational health of the Company and strengthen its cohesion, making the introduction of strategic investors necessary.

③ Expected benefits: The infusion of funds from strategic investors will reduce the pressure on operating capital costs, strengthen the financial structure, and enhance the Company's competitiveness. This will promote stable growth in the Company's operations and be beneficial to shareholder equity.

④ Currently, no specific strategic investors have been

determined. Matters related to contacting specific persons are proposed to be fully authorized for handling by the Board of Directors.

(III) Reasons for the necessity of the private placement and expected benefits:

Reasons for not adopting a public offering: Considering the capital market conditions, the timeliness, feasibility, and issuance costs of fundraising, and the actual need to introduce strategic investors; and given that a private placement offers a relatively swift and simple process and that privately placed securities are, in principle, restricted from free transfer for three years—thereby better ensuring a long-term cooperative relationship between the Company and strategic investors. Moreover, by authorizing the Board of Directors to conduct the placement in multiple tranches at appropriate times based on the Company's actual operational needs, the Company's fundraising agility and flexibility will be effectively enhanced, and stable operations can be guaranteed. Therefore, instead of a public offering, it is proposed to issue common shares through a private placement. The implementation of this plan is expected to result in a sound financial structure and improved operational efficiency, which will positively benefit shareholders' equity.
Private placement amount: Within a limit of 40,000,000 shares, and it will be conducted in four installments within one year from the date of the shareholders' meeting resolution.
Use of funds from the private placement: For each tranche, the funds will be used to repay bank borrowings, bolster working capital, or meet the capital requirements of invested enterprises for the Company's future operational development.
Expected benefits: The expected benefits from each tranche of the private placement will contribute to the expansion of the Company's operational scale, improve its financial structure, enhance operational profitability, and strengthen the Company's competitiveness.
Regarding the expected issuance amount for the 1st to 4th tranches mentioned above, the number of shares for each tranche may be adjusted based on the actual issuance status. When each tranche is actually implemented, the unissued shares from previous tranches and/or the shares planned for subsequent issuance may be issued together, either in full or partially. However, the total number of shares issued will not exceed 40,000,000 shares.

III. In accordance with the "Directions for Public Companies Conducting Private Placements of Securities," if there is a change in control within one year prior to the board's resolution to conduct a private placement, or if the private placement introduces strategic investors that could lead to a change in control, the Company should request the securities underwriter to provide an evaluation opinion on the necessity and reasonableness of the private placement. Therefore, the Company has requested the securities underwriter to issue an evaluation opinion on the necessity and reasonableness of this private placement. Please refer to the [Appendix].

IV. The cash capital increase through the private placement of common shares will be conducted without physical issuance of stock certificates. The rights and obligations of the common shares in this private placement are the same as those of the Company's original common shares. However, in accordance with Article 43-8 of the Securities and Exchange Act, except for specific

circumstances, the private placement securities may be freely transferred three years after delivery. The Company's privately placed common stock will apply for public offering and listing for trading with the competent authority three years after the delivery date.

V. To proceed with this private placement of common shares for cash capital increase, it is proposed to authorize the Chairman or a person designated by him to represent the Company in signing and negotiating all relevant contracts and documents related to this private placement plan (including the negotiation with strategic investors), and to handle all matters necessary for the implementation of this private placement plan.

VI. After the cash capital increase through this private placement of common shares is approved by the shareholders' meeting, the principal terms of the placement and any other unresolved matters—excluding the pricing ratio—such as the actual issue price, actual pricing date, number of shares issued in each tranche, amount to be raised, issuance conditions, capital utilization plan, use of proceeds, scheduled timeline, and other related matters, are to be submitted to the shareholders' meeting for authorization of the Board of Directors to determine, adjust, and fully handle in accordance with the Company's actual needs, market conditions, and relevant laws and regulations. Should there be a need for changes or amendments in the future due to changes in laws and regulations, instructions from competent authorities, or changes in operational assessments or market and other objective environmental factors, it is proposed to authorize the Board of Directors to handle such matters in full compliance with relevant regulations, subject to approval by the shareholders' meeting.

VII. For the motion for the Company's private placement of securities, please refer to Article 43-6 of the Securities and Exchange Act. For details, please refer to the MOPS (https://mopsov.twse.com.tw/mops/web/t116sb01) and the Company's website (http://www.logah.com/investor section/shareholders' meeting information/).

[Appendix]

Logah Technology Corporation
Underwriter's Assessment on the Necessity and Reasonableness of the Private Placement of Securities

Client: Logah Technology Corporation
Recipient: Logah Technology Corporation
Designated Purpose of This Opinion: For the exclusive use of Logah Technology Corporation in connection with its 2026 private placement of securities
Report Type: Underwriter’s Evaluation Report on the Necessity and Reasonableness of the Private Placement

Evaluation Institution: Mega Securities Co., Ltd.
Representative: Pei-Chun Chen

(The content of this opinion is provided solely as reference for the resolution of this private placement proposal at Logah Technology Corporation's AGM on June 16, 2026, and shall not be used for any other purpose; in addition, this opinion has been evaluated based on the financial information provided by Logah Technology Corporation and the information publicly disclosed on the Market Observation Post System; this opinion will not be updated separately for any future changes to this private placement plan by the company or other possible impacts that may affect the content of this opinion, nor shall any legal liability be assumed, hereby declared.)

May 6, 2026

Logah Technology Corporation (hereinafter referred to as "Logah Technology" or "the company") resolved at the Board of Directors meeting on May 6, 2026, to conduct a private placement of common shares of no more than 40,000,000 shares (hereinafter referred to as "this private placement"), and at the same Board meeting discussed the list of subscribers, selection methods and purposes, and their relationship with the company. This private placement may only be conducted after approval by the AGM on June 16, 2026, and the Board of Directors shall be authorized to handle it in four tranches within one year from the date of resolution by the AGM.

Logah Technology had a full re-election of directors at the AGM on June 27, 2025. Ten director seats were to be elected (including four independent directors). After the re-election, the change was to six corporate director seats and four independent director seats, with a total of ten seats changed. The change in board seats has reached one-third, and therefore the criteria for determination of a material change in control, namely that there has been a material change in control within one year before the board resolution to conduct the private placement, have been met. In addition, at the Board of Directors meeting on May 6, 2026, the company approved that the subscribers for this private placement shall be limited to specific persons who meet the requirements of Article 43-6 of the Securities and Exchange Act, the interpretive letter No. 1120383220 issued by the Financial Supervisory Commission on September 12, 2023, and the relevant interpretive letters and regulations including the "Directions for Public Companies Conducting Private Placements of Securities" amended by the Financial Supervisory Commission under Letter No. 11203860674 dated December 29, 2023. The prospective subscribers for this private placement may include insiders, related parties, or strategic investors. After the issuance of the private placement of common shares, the company does not rule out the possibility of future changes in board seats. Therefore, in accordance with the provisions of the "Directions for Public Companies Conducting Private Placements of Securities" that "where there has been a material change in control within one year before the board resolution to conduct the private placement, or where the introduction of strategic investors through a private placement may result in a change in control, a securities underwriter shall be engaged to issue an evaluation opinion on the necessity and reasonableness of the private placement," the company has engaged this securities underwriter to issue an evaluation opinion on the necessity and reasonableness of this private placement of common shares.

The content of this opinion is provided solely as reference for Logah Technology Corporation's proposed 2026 private placement to be resolved at the AGM on June 16, 2026, and shall not be used for any other purpose; in addition, this opinion has been evaluated based on the financial information provided by Logah Technology Corporation and the information publicly disclosed on the Market Observation Post System, and this opinion will not be updated separately for any future changes to the company's private placement plan or other possible impacts that may affect the content of this opinion, nor shall any legal liability be assumed, hereby declared.

I. Company Profile

Logah Technology Corporation was established on December 22, 2003 and was listed on the Taiwan Stock Exchange on March 16, 2009. The Company's primary business involves the manufacturing and sales of electronic components and consumer electronic products. Its core technologies focus on mold design and development, as well as gas-assisted molding, thermal management, high functionality, high-gloss surface finishes, automated production, and the development of plastic components using environmentally friendly PCR (Post-Consumer Recycled) materials. These are integrated with automated assembly and secondary processing techniques to provide customers with comprehensive, high-quality product supply services. Its main products are plastic structural components and molds for televisions/displays, consumer 3C series AIO all-in-one computers, 5G networking series routers, new energy vehicle parts, and new energy storage modules or charging piles. The Company has established R&D and manufacturing centers in Taiwan, China, and Vietnam. The core technology lies in the design, development and manufacturing of medium and large precision molds, and the manufacturing of precision plastic parts with complete resources and equipment (molding machine specifications 50T-2,800T); surface treatment technology for plastic parts and vertical integration of services such as painting, bronzing, water transfer printing, and assembly of parts and components is our core value. As of March 31, 2026, the company's paid-in capital amounted to NT$608,254,490. The following is the financial information of the Company in the last three years:

Consolidated balance sheet (IFRS)
Unit: NTD thousand

Year Item	Financial Data of the Past Three Years
		2023	2024	2025
Current assets		534,007	544,958	827,825
Property, plant and equipment		388,290	415,909	174,435
Intangible asset		8,211	2,711	175
Other assets		495,004	501,798	330,661
Total assets		1,425,512	1,465,376	1,333,096
Current liabilities	Before distribution	772,677	887,154	612,316
	After distribution	772,677	887,154	Note 1
Non-current liabilities		187,397	289,443	429,325
Total liabilities	Before distribution	960,074	1,176,597	1,041,641
	After distribution	960,074	1,176,597	Note 1
Equity attributable to owners of parent company		465,438	288,779	291,455
Share capital		930,425	930,425	608,255
Capital surplus		7,327	16,419	16,422
Retained earnings	Before distribution	(500,055)	(703,588)	(409,299)
	After distribution	(500,055)	(703,588)	Note 1
Other equities		27,741	45,523	76,077
Treasury stock		-	-	-
Non-controlling interests		-	-	-
Total equity	Before distribution	465,438	288,779	291,455
	After distribution	465,438	288,779	Note 1

Source: Financial reports audited and certified by CPAs for each year.
Note 1: The 2025 loss compensation proposal has not yet been resolved by the AGM.

Consolidated statement of comprehensive income (IFRS)
Unit: NTD thousand

Year Item	Financial Data of the Past Three Years
	2023	2024	2025
Operating Revenue	879,732	877,438	1,097,310
Gross profit	74,547	(51,159)	11,264
Operating profit/loss	(42,562)	(201,331)	(128,821)
Non-operating income and expense	(30,439)	65	56,311
Net profit before tax	(73,001)	(201,266)	(72,510)
Current net income from continuing operations	(69,779)	(203,533)	(77,881)
Loss from discontinued operations	-	-	-
Current net income (loss)	(69,779)	(203,533)	(77,881)
Other comprehensive income for the current period (net, after-tax)	416	17,782	(17,738)
Total comprehensive income for the current period	(69,363)	(185,751)	(95,619)
Net income attributable to stockholders of the parent	(69,779)	(203,533)	(77,881)
Net income attributable to non-controlling shareholders	-	-	-

Item	Financial Data of the Past Three Years
	2023	2024	2025
Total comprehensive income attributed to the owners of the parent company	(69,363)	(185,751)	(95,619)
Total comprehensive income attributable to non-controlling shareholders	-	-	-
Earnings per share (EPS)	(0.75)	(2.19)	(1.40)

Source: Financial reports audited and certified by CPAs for each year.

II. Content of the Private Placement Plan

The Company's private placement of common shares is intended to be used for one or more funding utilization plans, such as replenishing working capital, repaying bank borrowings, or meeting funding needs for long-term development, for the purposes of improving the Company's financial structure and enhancing competitiveness. The Company proposed for discussion at the Board of Directors meeting on May 6, 2026 the private placement of common shares through a cash capital increase, with the number of privately placed common shares not to exceed 40,000,000 shares. It is proposed that at the company's AGM on June 16, 2026, the Board of Directors be authorized to select an appropriate timing in accordance with relevant laws and regulations, based on market conditions and the Company's actual operational needs, to carry out the issuance in four tranches within one year from the date of the shareholders' meeting resolution.

The pricing basis for this private placement is determined in accordance with the "Directions for Public Companies Conducting Private Placements of Securities", which stipulates that the reference price for the common shares shall be the higher of the following two: (1) The simple arithmetic average of the closing prices of the common shares for any one of the 1st, 3rd, or 5th business days prior to the pricing date, adjusted for ex-rights and ex-dividends from bonus issues, and adding back any price reduction due to capital reduction and ex-rights; or (2) the simple arithmetic average of the closing prices of the common shares for the 30 business days prior to the pricing date, adjusted for ex-rights and ex-dividends from bonus issues, and adding back any price reduction due to capital reduction and ex-rights. The higher of the two values will serve as the reference price for this private placement. The price per share of this private placement shall not be lower than 80% of the reference price. If the price of the privately placed common shares is below par value as a result of the aforesaid pricing percentage, thereby causing accumulated losses and affecting shareholders' equity, the Company will in the future handle such matter by capital reduction, earnings, capital surplus to offset losses, or other legally prescribed methods, depending on the Company's operations and market conditions. In addition, after the benefits of the capital increase become apparent, the Company's financial structure will improve, which will be conducive to the Company's stable long-term development and have a positive benefit on shareholders' equity. Therefore, no negative impact on shareholders' equity will arise. The actual pricing date and actual price of the privately placed common shares, within the range not lower than the percentage resolved by the shareholders' meeting, are proposed to be submitted to the shareholders' meeting for authorization of the Board of Directors to determine based on the market conditions at the time and in consideration of future negotiations with specific persons. The actual issue price of the private placement of common shares will be determined with reference to the Company's business performance, future prospects, the principle that the private placement of securities is not freely transferable for three years, and the Company's stock price situation, and will be determined in accordance with the provisions of the "Directions for Public Companies Conducting Private Placements of Securities" and relevant laws and regulations. Therefore, the price of the private placement of common shares should be based on and rational.

The offerees for the private placement of Logah Technology, as resolved by the Board of Directors on May 6, 2026, shall be limited to specific persons meeting the requirements of Article 43-6 of the Securities and Exchange Act, the interpretive letter Jin-Guan-Zheng-Fa-Zi No. 1120383220 issued by the Financial Supervisory Commission on September 12, 2023, and the amended "Directions for Public Companies Conducting Private Placements of Securities" under Jin-Guan-Zheng-Fa-Zi No. 11203860674 issued by the Financial Supervisory Commission on December 29, 2023, and shall be limited to insiders, related parties, or strategic investors. The qualifications of the offerees are proposed to be submitted to the shareholders' meeting for authorization of the Board of Directors to review. At present, the Company has not yet identified any specific offerees, and it is proposed that the Board of Directors be fully authorized to handle all matters related to the identification and selection of specific persons. The underwriter's assessment of the necessity and reasonableness of the Company's private placement of marketable securities is as follows:

III. Assessment of the necessity and reasonableness of the private placement

(I) The necessity of the private placement

Enhance solvency and strengthen financial structure

Unit: %

Year		2023	2024	2025
Item
Financial structure	Debt ratio	67.34	80.29	78.13
	Long-term capital to property, plant and equipment ratio	168.13	139.03	413.20
Solvency	Current ratio	69.11	61.42	135.19
	Quick ratio	56.18	50.49	126.48

Source: The Company's annual reports; financial statements audited and certified by CPAs for each year.

As shown in the table above, in terms of financial structure, the Company's debt ratios for 2023 to 2025 were $67.34\%$ , $80.29\%$ , and $78.13\%$ , respectively, while the ratios of long-term capital to property, plant and equipment were $168.13\%$ , $139.03\%$ , and $413.20\%$ , respectively; in terms of solvency, the current ratios for the most recent three years were $69.11\%$ , $61.42\%$ , and $135.19\%$ , respectively, and the quick ratios were $56.18\%$ , $50.49\%$ , and $126.48\%$ , respectively. Debt ratio is the proportion of total liabilities to total assets and serves as an indicator of a company's long-term operational safety. Generally, regardless of economic fluctuations, a debt ratio of no more than $50\%$ is considered appropriate. However, the Company's debt ratios from 2023 to 2025 all exceeded $50\%$ , and the Company's debt ratio for 2025 reached as high as $78.13\%$ . The current ratio and quick ratio declined to $69.11\%$ and $61.42\%$ in 2023 and 2024. Although the current ratio and quick ratio increased in 2025, the Company is currently subject to relatively high financial risk, which has had a certain degree of impact on its financial structure. Accordingly, if the Company can secure a stable source of long-term capital through this private placement, it would help mitigate financial risk, strengthen its financial structure, and reduce liquidity risk, thereby supporting the Company in maintaining its mid- to long-term market competitiveness. It is therefore evident that this private placement is necessary and justified.

2. Future Expansion of Business Scale and Increased Demand for Working Capital

At present, the Company's production bases are located in Suzhou and Anhui, China, and Hai Duong, Vietnam. Major clients include Xiaomi, Compal, Arcadyan and CyberTAN. Due to intense competition in the plastic components market, coupled with the effects of the U.S.-China trade war and China's COVID-19 control measures and foreign investment restrictions, many multinational suppliers have withdrawn from China and relocated to Southeast Asian countries such as Vietnam and Thailand. As the industry is mature and has low entry barriers, oversupply in China—caused by the withdrawal of foreign capital—has led to severe price competition. Meanwhile, transferring deliveries to Southeast Asia has resulted in high logistics and packaging costs. These factors have driven down order volumes, prices, and gross margins. To retain orders and expand business opportunities, the Company established new plants in Anhui, China, and Hai Duong, Vietnam to make up for the loss of overseas orders at its Suzhou sites and to serve clients locally amid the shift to Vietnam. However, with the expansion of facilities, fixed operational costs have increased, and cost-cutting measures have limited effects. As a result, the Company has posted operational losses for the past three years.

In response to changing market demands, the Company is actively transforming its product strategy by shifting toward semiconductor-related components—such as photomask carriers, wafer carriers, and equipment parts. These include new application areas such as photomask boxes, photomask storage containers, and engineering operations. At the same time, the Company is enhancing automation and optimizing manpower planning to reduce production costs and increase pricing competitiveness, aiming to improve utilization rates across the group and enhance overall profitability and market competitiveness. The capital raised through this private placement will support long-term development and inject much-needed working capital into the Company. This will facilitate business expansion and enhance competitive strength.

In conclusion, due to consecutive losses over the past three years, it has become increasingly difficult for the Company to secure bank financing. Continued reliance on bank loans would raise the debt ratio and interest expenses, increasing financial risk. Moreover, raising capital via public offerings may not yield timely results. Therefore, considering the urgency, flexibility, issuance cost, and investor subscription willingness, the Company plans to conduct a private placement of common shares to raise funds for working capital needs and to improve its financial structure. This is expected to strengthen the Company's operational foundation and be beneficial to shareholder equity. Hence, the Company deems this private placement necessary.

(II) The reasonableness of the private placement

Logah Technology resolved at the Board of Directors meeting on May 6, 2026 to proceed with this private placement of common shares through cash capital increase, and plans to submit it to the AGM on June 16, 2026 for approval. In addition, pursuant to Paragraph 6 of Article 43-6 of the Securities and Exchange Act, relevant matters regarding the private placement of securities will also be enumerated and explained in the reasons for convening the shareholders' meeting. Upon assessment, the procedures should be lawful.

The reference price of this private placement shall be determined in accordance with the "Directions for Public Companies Conducting Private Placements of Securities"; and because the offerees selected by the Company's Board of Directors for this private placement are proposed to include insiders, related parties, and strategic investors, the issue price of this private placement shall not be lower than 80% of the reference price in accordance with applicable laws and regulations. However, the actual pricing date and actual issue price, within the range not lower than the percentage resolved by the shareholders' meeting, are proposed to be submitted to the shareholders' meeting for authorization of the Board of Directors to determine based on the aforesaid principles, taking into consideration future negotiations with specific persons and market conditions at the time of issuance, with reference to relevant securities trading laws and regulations, which is in compliance with the relevant provisions of the same Act.

In summary, for the purposes of funding utilization plans such as replenishing working capital, repaying bank borrowings, or meeting funding needs for long-term development as required for operations, so as to improve the Company's financial structure and enhance competitiveness, and having considered that the Company has incurred losses for the most recent three consecutive years, making it relatively difficult to obtain favorable bank financing terms, and also having considered capital market conditions, the timeliness and feasibility of fundraising, issuance costs, and the actual need to introduce strategic investors; furthermore, considering that private placement is relatively more timely and simple, and that privately placed securities are in principle subject to a three-year transfer restriction, this will better ensure the long-term cooperative relationship between the Company and strategic investors. Therefore, the procedures of this private placement, its intended use of funds, expected benefits, pricing methodology, and selection of offerees are all considered reasonable.

(III) Selection of Offerees and Assessment of Their Feasibility and Reasonableness

Selection of Offerees

Logah Technology resolved at the Board of Directors meeting on May 6, 2026 that the offerees for the private placement shall be limited to specific persons meeting the requirements of Article 43-6 of the Securities and Exchange Act, the interpretive letter Jin-Guan-Zheng-Fa-Zi No. 1120383220 issued by the Financial Supervisory Commission on September 12, 2023, and the amended "Directions for Public Companies Conducting Private Placements of Securities" under Jin-Guan-Zheng-Fa-Zi No. 11203860674 issued by the Financial Supervisory Commission on December 29, 2023, and consideration shall be given to insiders, related parties, or strategic investors who are directly or indirectly beneficial to the Company's future operations and who have a certain understanding of the Company. However, no specific persons have been finalized at present.

(1) If the offeree is an insider or a related party

If the offerees include insiders or related parties, the Company will select those who can assist in the Company's operational needs through management and financial resources, provide managerial know-how, strengthen financial and cost control, and support business development and expansion to enhance the Company's competitive advantage, operational efficiency, and long-term development. These contributions are expected to have a positive impact on shareholders' equity. The following is a list of potential insiders or related parties who may be considered as offerees. However, this list only represents potential candidates and does not indicate that such insiders or related parties have been notified or have agreed to subscribe to the common shares under this private placement.

①Selection method and purpose of the offerees:

Subscriber	Relationship with the Company
Taifeng Capital Co., Ltd.	The Company's institutional director
Taifeng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	The Company's institutional director
Sheng Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Sheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng II Capital Co., Ltd.	1. The Company's shareholder holding more than 10% of

Subscriber	Relationship with the Company
	shares 2. The Company's director is the same as the Chairman of that company.
Shih Feng III Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Shih Feng V Capital Co., Ltd.	The Company's director is the same as the Chairman of that company.
Cheng Feng I Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng Feng II Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Hsien Feng Capital Co., Ltd.	The Chairman of the Company is the same as the Chairman of that company.
Cheng-Chiang Sun	Chairman of the Company
Han Hui Investment Co., Ltd.	The Company's director is the same as the director of that company.
TAI XIN INVESTMENT CO.,LTD.	The Company's top ten shareholders of its corporate director
Dahan Construction Engineering Co., Ltd.	The Company's directors are 2nd-degree relatives of the directors of that company.
Deng Fu Development & Construction Co., Ltd.	The Company's top ten shareholders of its corporate director
Heng Mei Construction Co., Ltd.	The Company's director is the same as the Chairman of that company.
Hong Yi Enterprise Co., Ltd.	The Company's director is a 2nd-degree relative of the spouse of the Chairman of that company.
Yi-Hsueh Ho	A 2nd-degree relative of a director of the Company
Chun-Hong Ko	Spouse of a 2nd-degree relative of a director of the Company
Ruei-Hsuan Chen	Responsible person of the top ten corporate shareholders of the Company's corporate director
Kun-Hung Li	Top ten shareholders of the top ten corporate shareholders of the Company's corporate director
Jinyuan Investment Co., Ltd.	De facto related party (the responsible person of that company is the spouse of the former Chairman of the management team).
Guangxin Co., Ltd.	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman).

Source: Provided by the company.

If the above-mentioned offense is a legal person, the name of the legal person and the names of the top ten shareholders and their shareholding ratios, and their relationship with the Company shall be specified.

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Taifeng Capital Co., Ltd.	Mei-Ling Chen	38.40%	None
	Pao Wei Optical Co., Ltd.	15.36%	None
	ALL RING TECH CO., LTD.	11.52%	None
	Utek International Development Inc.	7.68%	None
	Ho Chia Fu Investment Co., Ltd.	7.68%	The Company's director is a 2nd-degree relative of the Chairman of that company.
	Cheng Da International Investment Co., Ltd.	7.68%	None

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Yu Kuan Management Co.,Ltd.	4.00%	The Chairman of the Company is the same as the Chairman of that company.
	Te-Hua Chen	3.84%	None
	Hsing Pao Enterprise Co., Ltd.	3.84%	None
Taifeng I Capital Co., Ltd.	Taifeng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Han Yi Industrial Co., Ltd.	Han Hui Investment Co., Ltd.	40.00%	The Company's Chairman is a 1st-degree relative of the Chairman of that company.
	TAI XIN INVESTMENT CO., LTD.	40.00%	The Company's top ten shareholders of its corporate director
	Dahan Construction Engineering Co., Ltd.	14.00%	The Company's directors are 2nd-degree relatives of the directors of that company.
	Deng Fu Development & Construction Co., Ltd.	5.00%	The Company's top ten shareholders of its corporate director
	Ho Chia Fa Investment Co., Ltd.	1.00%	The Company's director is the same as the Chairman of that company.
Sheng Feng Capital Co., Ltd.	Liang Shuo Investment Co., Ltd.	13.32%	None
	Pao Lien Optical Co., Ltd.	9.99%	None
	ALL RING TECH CO., LTD.	9.99%	None
	Mildex Optical Inc.	9.99%	None
	Cheng Da International Investment Co., Ltd.	9.99%	None
	Ching-Shan Huang	7.49%	None
	Chin-Liang Li	6.66%	None
	Utek International Development Inc.	6.66%	None
	Xin Hang Cheng Investment Co., Ltd.	6.66%	None
	Yu Guan Management Consulting Co., Ltd.	3.46%	The Chairman of the Company is the same as the Chairman of that company.
Sheng Feng I Capital Co., Ltd.	Sheng Feng Capital Co., Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.
Shih Feng I Capital Co., Ltd.	Tsai Yun Fa Investment Co., Ltd.	16.63%	None
	Yi Lin	16.63%	None
	Shu-Chuang Hsiao	16.63%	None
	CLEVER LUCK INVESTMENT LIMITED	8.32%	None
	Kang Shi Investment Co., Ltd.	8.32%	None

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Ho Hsin Yueh Co., Ltd.	8.32%	None
	Mei-Ying Liu	8.32%	None
	Mei-Chen Chen	8.32%	None
	Shang-Jen Chen	8.32%	None
	Yi Chen Capital Co., Ltd.	0.19%	1. The Company's Chairman is a director of that company 2. The Company's director is the Chairman and director of that company
Shih Feng II Capital Co., Ltd.	Shang-Jen Chen	15.35%	None
	Mei-Chen Chen	15.35%	None
	Shu-Chuang Hsiao	15.35%	None
	Chi-Chong Huang	7.68%	None
	Yi Lin	7.68%	None
	Tsai Yun Fa Investment Co., Ltd.	7.68%	None
	PATONN INT'L CO., LTD.	7.68%	None
	Kang Shi Investment Co., Ltd.	7.68%	None
	You Ning Co., Ltd.	7.68%	None
	Yuan-Hsing Lin	7.68%	None
Shih Feng III Capital Co., Ltd.	Yi Chen Capital Co., Ltd.	100.00%	1. The Company's Chairman is a director of that company 2. The Company's director is the Chairman and director of that company
Shih Feng V Capital Co., Ltd.	Mei-Chen Chen	99.01%	None
	Yi Chen Capital Co., Ltd.	0.99%	1. The Company's Chairman is a director of that company 2. The Company's director is the Chairman and director of that company
Cheng Feng I Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Cheng Feng II Capital Co., Ltd.	Cheng Feng Capital Limited Partnership	100.00%	The Chairman of the Company is the same person as the Chairman of the corporate shareholder representative of that company
Hsien Feng Capital Co., Ltd.	Yu Kuan Management Co.,Ltd.	100.00%	The Chairman of the Company is the same as the Chairman of that company.

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
Han Hui Investment Co., Ltd.	Yi-Hsueh Ho	43.66%	A 2nd-degree relative of a director of the Company
	Yi-Tsang Ho	15.09%	A director of the Company
	Gui-Ling Cai	15.09%	Spouse of a 2nd-degree relative of a director of the Company
	Pei-Rou Huang	15.09%	The spouse of a director of the Company
	Pong-Ying Chang	11.07%	A 1st-degree relative of a director of the Company
TAI XIN INVESTMENT CO.,LTD.	Ruei-Hsuan Chen	89.55%	Responsible person of the top ten corporate shareholders of the Company's corporate director
	Chia-Chia Lin	1.36%	None
	Yong-Shun Su	9.09%	None
Dahan Construction Engineering Co., Ltd.	Yi-Hsueh Ho	35.71%	A 2nd-degree relative of a director of the Company
	Pong-Ying Chang	34.60%	A 1st-degree relative of a director of the Company
	Heng Mei Construction Co., Ltd.	28.57%	The Company's director is the same as the Chairman of that company.
	Chien-Yun He	0.19%	None
	Chien-Tzu He	0.19%	None
	Yu-Bang He	0.19%	None
	Chien-Han He	0.19%	A 1st-degree relative of a director of the Company
	Chien-Yi He	0.18%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.18%	A 1st-degree relative of a director of the Company
Deng Fu Development & Construction Co., Ltd.	Kun-Hung Li	30.00%	None
	Li-Lan Chang	30.00%	None
	Tien-Yi Li	20.00%	None
	Kuo-Hsiung Chang	20.00%	None
Heng Mei Construction Co., Ltd.	Han Hui Investment Co., Ltd.	36.64%	The Company's director is the same as the director of that company.
	Ho Chia Fa Investment Co., Ltd.	31.30%	The Company's director is the same as the director of that company.
	Ho Chia Fu Investment Co., Ltd.	31.30%	The Chairman of the company is a second-degree relative of a director of the Company.
	Yi-Hsueh Ho	0.38%	A 2nd-degree relative of a director of the Company

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Yi-Tsang Ho	0.38%	A director of the Company
Hong Yi Enterprise Co., Ltd.	Chien-Yun He	0.67%	None
	Chien-Han He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Tzu He	0.67%	None
	Yu-Bang He	0.67%	None
	Chien-Yi He	0.67%	A 1st-degree relative of a director of the Company
	Chien-Pei He	0.67%	A 1st-degree relative of a director of the Company
	Chun-Hong Ko	95.46%	Spouse of a 2nd-degree relative of a director of the Company
	Ching-Yi He	0.52%	A 2nd-degree relative of a director of the Company
Jinyuan Investment Co., Ltd.	Shu-Chen Lin	50.73%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	48.03%	De facto related party (corporate director of the former management team, the former Chairman)
	Guangxin Co., Ltd.	1.21%	De facto related party (corporate director of the former management team, and the responsible person was the former Chairman)
	Liang-Hsuan Yu	0.03%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)
Guangxin Co., Ltd.	Shu-Chen Lin	51.07%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and the spouse of the former Chairman)
	Hui-Fa Yu	41.93%	De facto related party (corporate director of the former management team, the former Chairman)
	Liang-Hsuan Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)

Subscriber	Name of the top ten shareholders and shareholding ratio (%)		Relationship with the Company
	Liang-En Yu	3.50%	De facto related party (corporate director of the former management team, the responsible person is the former Chairman and a first-degree relative of the former Chairman)

Source: Provided by the company.

② The feasibility and necessity of the offeree

Upon review, the list of potential offerees disclosed by the Company comprises insiders or related parties of the Company. These individuals are already familiar with the Company's operations and, through their positions or close ties, can assist in providing necessary management and financial resources. Their support includes sharing experience, management know-how, enhancing financial and cost control, and contributing to business development and expansion — all of which bolster the Company's competitive edge, operational efficiency, and long-term growth. Therefore, allowing insiders or related parties to subscribe for a portion of the shares under this private placement would help stabilize the Company's management structure and employee morale. Additionally, it would provide the Company with essential operating capital, ease funding pressure, reduce interest burden, and further boost the confidence of strategic investors in participating in this private placement. As such, the preliminary designation of these insiders or related parties as offerees for this private placement is deemed both feasible and necessary.

(2) If a placee is a strategic investor

① Selection method and purpose of the offerees:

The selection of subscribers is based on their ability to assist the Company in providing the necessary management and financial resources, offering management expertise, enhancing financial cost management, and supporting business development and expansion. This will strengthen the Company's competitive advantage, improve operational efficiency, and promote long-term development, ultimately benefiting shareholder interests.

② Necessity of the offeree

In response to the Company's long-term operational plans, the purpose of this private placement is to enhance operational performance and strengthen the financial structure. Additionally, considering the need to stabilize the management team, the introduction of strategic investor funds through this private placement will contribute to the Company's operations and business development. It will also improve the overall operational health of the Company and strengthen its cohesion, making the introduction of strategic investors necessary.

③ Expected benefits

The infusion of funds from strategic investors will reduce the pressure on operating capital costs, strengthen the financial structure, and enhance the Company's competitiveness. This will promote stable growth in the Company's operations and be beneficial to shareholder equity. Currently, no specific strategic investors have been determined. Matters related to contacting specific persons are proposed to be fully authorized for handling by the Board of Directors.

(IV) Impacts of the transfer of management on the Company's business, finance and shareholders' equity

the assumption of the private placement on the Company's business, finance and shareholders' equity is described as follows:

Business impact:

For this private placement, the Company intends to have the private placement funds subscribed by insiders or related parties, to stabilize the confidence of the management and employees. In the mid- and long term, the funds from the private placement will help improve the overall operation quality and strengthen the financial structure of the Company, to improve the Company's long-term competitiveness and profitability, which will have a positive effect on the Company's business.

Impact on the Company's finance:

The Board of Directors of Logah Technology resolved that the funds to be raised through this private placement of common shares are expected to be used for one or more purposes, including enriching working capital, repaying bank borrowings, or meeting other funding needs required for the long-term development of the company. Therefore, after the capital increase through this private placement of common shares, its financial structure and debt-paying ability will be significantly improved. With the timely and effective injection of private placement funds, it will help the company maintain stable growth and generate positive financial benefits.

Impact on shareholders' equity of the Company:

The price of this private placement of common shares by the Company shall be no less than 80% of the reference price. The actual pricing date and the actual private placement price shall, within the range not lower than the percentage resolved by the shareholders' meeting, be determined by the Board of Directors as authorized by the shareholders' meeting in view of then market conditions and the status of negotiations with specific persons. The pricing method is established in accordance with the relevant provisions of the current laws and regulations of the competent authority. If the price of the privately placed common shares is, according to the aforementioned pricing percentage, lower than the par value and results in accumulated losses, it should still be considered reasonable because the pricing has been determined in accordance with the pricing basis prescribed by laws and regulations and reflects market price conditions. If the increase in accumulated losses affects shareholders' equity, it will be handled in the future depending on the Company's operations and market conditions by way of capital reduction, earnings, capital surplus to offset losses, or other statutory methods. In addition, after the benefits of the capital increase become apparent, the Company's financial structure will be improved, which will be beneficial to the Company's stable long-term development and will have a positive effect on shareholders' equity; therefore, no negative impact on shareholders' equity is expected. In summary, considering that Logah Technology is currently operating at a loss, and taking into account the conditions of the capital market, the timeliness, feasibility, and cost of fundraising, and the fact that private placements are relatively efficient and simple, along with the regulatory restriction that privately placed securities are generally not freely transferable within three years, the private placement will help ensure a long-term cooperative relationship between the Company and strategic investors. It is also expected to support future business expansion, improve the Company's financial structure and long-term competitiveness, and enhance its current operating condition — ultimately benefiting shareholders' equity. In addition,

For this private placement of common shares, the prospective subscribers are intended to be selected from the company's insiders, related parties, or strategic investors. In addition to obtaining stable long-term funds and reducing the pressure of the company's operating funding costs, it can also strengthen the financial structure, improve the company's overall operating constitution and market competitiveness, and contribute to the company's sound operational development while taking into account shareholders' equity. Compared with a public offering, because privately placed securities may not be freely transferred within three years, it can better ensure a long-term cooperative relationship between the company and the subscribers.

In conclusion, in accordance with the "Directions for Public Companies Conducting Private Placements of Securities," and after comprehensive consideration of the Company's procedures for this private placement, the intended use of proceeds, expected benefits, selection of offerees, and the potential impact of any management changes on the Company's operations, finances, and shareholder equity, the underwriter concludes that this private placement by Logah Technology is both necessary and reasonable.

Declaration of Independence

Mega Securities Co., Ltd. has been entrusted to provide an assessment opinion on the necessity and reasonableness of the private placement of securities for Logah Technology Corporation (hereinafter referred to as "Logah Technology") for the year 2026.

In the execution of the above-mentioned engagement, the Company hereby solemnly declares that none of the following circumstances apply:

I. Either party, together with its parent company and all subsidiaries, holds 10% or more of the total issued shares of the other party.
II. Either party and its subsidiaries have appointed more than half of the total number of directors of the other party.
III. The chairman or general manager of either party is the same person as the chairman or general manager of the other party, or is a spouse or relative within the second degree of kinship.
IV. A single shareholder holds 20% or more of the issued shares of both parties.
V. More than half of the directors or supervisors of one party are the same individuals as those of the other party. The calculation includes the spouse, children and relatives within the second degree of kinship of these personnel.
VI. Either party and its related parties, in aggregate, hold 50% or more of the total issued shares of the other party. However, if the securities underwriter is a subsidiary of a financial institution or financial holding company, and the total shareholding of its parent company and subsidiaries in the issuing company does not exceed 10%, and the number of seats held as directors or supervisors does not exceed one-third, this restriction does not apply.
VII. Either party is subject to a merger notification under relevant regulations, or has submitted a merger filing not yet prohibited by the Fair Trade Commission.
VIII. Other circumstances as defined by laws and regulations or as evidenced by facts that demonstrate one party directly or indirectly controls the personnel, finances, or business operations of the other.

The assessment opinion provided by the Company regarding the necessity and reasonableness of the private placement for Logah Technology has been prepared with full independence and objectivity.

Evaluator: Mega Securities Co., Ltd.

Representative: Pei-Chun Chen

May 6, 2026

[Appendix]

Logah Technology Corporation

Private Placement of Common Shares in 2019

Securities Underwriter’s Assessment Opinion on Necessity and Reasonableness

March 11, 2026

Logah Technology Corporation

Assessment Opinion on the Necessity and Reasonableness of the Private Placement of Common Shares in 2019

One. Introduction

Logah Technology Corporation (hereinafter referred to as “the Company” or “Logah Technology”) intends to conduct a private placement of common shares within a limit of NT$200 million to strengthen the Company's working capital, repay bank loans, or meet other funding needs for the Company's future development, and is expected to carry out the offering in four tranches within one year from the date of resolution by the shareholders' meeting.

The Company's Board of Directors approved the private placement of common shares (hereinafter referred to as the "Private Placement") on March 25, 2019, and the Private Placement was formally approved for implementation at the AGM on June 26, 2019. According to the "Directions for Public Companies Conducting Private Placements of Securities", where a material change in managerial control occurs within one year prior to the board resolution on a private placement, the Company shall engage a securities underwriter to issue an assessment opinion regarding the necessity and reasonableness of the private placement. However, as the Company considered that there had been no material change in the substantive shareholders behind the Company at the time, the Board of Directors at its meeting on March 25, 2019 did not engage a securities underwriter to issue an assessment opinion regarding the necessity and reasonableness of the Company's private placement of common shares in 2019. In consideration of the completeness of the procedures for this private placement and the fact that, within one year prior to the Board of Directors meeting resolving this private placement on March 25, 2019, changes in directors had reached one-third of the seats, the Company had already met the criteria for a material change in managerial control under Ref. No. (88) Tai-Cai-Zheng (I) 47693 (which was publicly announced to cease to apply on August 11, 2022). Accordingly, this securities underwriter was engaged to issue an assessment opinion regarding the necessity and reasonableness of the private placement of common shares.

Two. Company Profile

The Company was incorporated on December 22, 2003, and its shares were listed for trading on the Taiwan Stock Exchange commencing March 16, 2009. The Company was originally principally engaged in the R&D, design, and sales of LCD TV backlight module converters and related businesses. In light of significant changes in backlight technology and declining market demand in recent years, the Company, after considering its future operational development and undertaking a comprehensive organizational restructuring in 2014, added business items including the trading of electronic materials, the manufacturing and sales of electronic products, and international trade.

Three. Underwriter's Assessment Opinion

I. Legality Assessment

As indicated in the 2018 Consolidated Financial Statements of the Company audited and certified by CPAs, the net loss attributable to owners of the parent company was NT$146,504 thousand, and the accumulated deficit on the books at the end of the year was NT$146,504 thousand; therefore, it was not subject to the restriction under Article 3 of the Directions for Public Companies Conducting Private Placements of Securities that a public company whose most recent year shows net profit after tax and no accumulated deficit may not conduct a private placement of securities; upon review of the contents of the Board of Directors meeting materials of the Company dated March 25, 2019, the places in this private placement were limited to specific persons meeting the requirements under Article 43-6 of the Securities and Exchange Act, and as the places in this private placement were all insiders or related parties of the Company, the Company had also complied with Article 4 of the Directions for Public Companies Conducting Private Placements of Securities, namely, the Company had fully discussed at the Board of Directors meeting on March 25, 2019 the list of places, the method and purpose of selection, and the relationship between the places and the Company, and had also specified the same in the reasons for convening the shareholders' meeting on June 26, 2019. In summary, it remains in compliance with the requirements of the relevant laws and regulations.

II. Explanation of the Necessity of This Private Placement of Securities

The company's consolidated operating revenue for 2016 to 2018 amounted to NT$689,429 thousand, NT$849,972 thousand, and NT$820,205 thousand, respectively; profit (loss) after tax amounted to (NT$162,665 thousand), NT$2,087 thousand, and (NT$146,504 thousand), respectively.

The Company's accumulated losses totaled NT$146,504 thousand at the end of 2018. To support its future development strategies, the Company has considered its current operating conditions and industry outlook and plans to raise capital to replenish working capital, repay bank loans, and address other funding needs related to its future growth. This action is intended to strengthen its financial structure, reduce interest expenses, improve operating performance, and enhance overall competitiveness. However, if the capital increase were conducted through a public offering, it would be difficult to attract general investors, making the completion of its fundraising plan uncertain. Therefore, in consideration of timeliness and convenience, it is necessary for the company to conduct a cash capital increase through private placement.

III. Explanation of the Reasonableness of This Private Placement of Securities

(I) Explanation of the Reasonableness of the Issuance Procedures for the Private Placement

The Company's private placement was approved by the Board of Directors on March 25, 2019, and subsequently processed following approval by the shareholders' meeting. Upon review of the Board of Directors and shareholders' meeting proposals prepared by the Company for this private placement, the discussion content of the proposals, pricing method, and method for selecting the private placement subscribers are in compliance with the Securities and Exchange Act and relevant laws and regulations, and no material abnormalities were noted.

(II) Explanation of the Reasonableness of the Reasons for Adopting Private Placement

Considering that raising funds through public offerings may not be conducive to obtaining the required capital within a short timeframe, given the Company's operating conditions, the market environment for issuance, and stock liquidity, while a private placement method offers relative speed and convenience in securing funds quickly, the decision not to pursue a public offering and instead propose issuing common shares by way of private placement is reasonable.

(III) Explanation of the Reasonableness of the Expected Benefits of the Private Placement

The purpose of the funds from the Company's private placement is to replenish the Company's working capital, repay bank borrowings, or meet other funding needs in response to future development, so as to strengthen its financial structure, save interest expenses, and improve the Company's operating performance and overall competitiveness. Obtaining funds through private placement, in addition to improving the level of funds available for use by the company, will also have a positive benefit on the company's operations, and is therefore considered reasonable.

(IV) Explanation of the Reasonableness of Any Transfer of Control Resulting from This Private Placement

The subscribers to the privately placed securities in this private placement are all insiders or related parties of the company; therefore, there is no concern over any change in control.

Taking into overall consideration that raising funds through private placement offers the company relative speed and convenience and enables it to obtain the required funds within a short period of time, it is indeed reasonable not to adopt a public offering and instead propose issuing common shares through private placement.

IV. Impact of This Private Placement on the Company's Business, Financial Position, and Shareholders' Equity

(I) Impact on the Company's Business

Due to significant changes in backlight technology and declining market demand, the company has been undergoing transformation in recent years. Therefore, in this private placement, the company intends, with consideration for continuing operations and management stability, to seek subscriptions from specific persons meeting the requirements of Article 43-6 of the Securities and Exchange Act, in order to strengthen the company's competitiveness and improve operating performance. Accordingly, this should have a positive benefit on the company's business.

(II) Impact on the Company's Financial Position

The use of funds raised through the private placement is to replenish working capital, repay bank borrowings, and address the company's future funding needs. This approach reduces reliance on bank debt and the associated debt ratio and interest expense, thereby mitigating financial risk. It also ensures sufficient capital is available to support future operations and strengthen the company's management and competitiveness. Consequently, the immediate infusion of private placement proceeds has a positive effect on the company's financial position and effectively improves its financial structure and operating competitiveness.

(III) Impact on the Company's Shareholders' Equity

The Company's private placement subscribers are specific persons as regulated in Article 43-6 of the Securities and Exchange Act. Because the privately placed securities are subject to a three-year lock-up period, which has helped stabilize the Company's operations, this is expected to have a positive impact on shareholders' equity.

In summary, the private placement is expected to have a positive impact on the Company's business, finances, and shareholders' equity.

V. Summary of Evaluation Opinions

In summary, considering the Company's long-term development and flexible application of financial policies, the private placement funds will be used to replenish working capital, repay bank borrowings or meet other funding needs for the company's future development. Successful implementation of this plan is expected to strengthen the financial structure, save interest expenses, improve the Company's operating performance and overall competitiveness, and also have a positive benefit on shareholders' equity. After considering the company's profitability and the feasibility of raising funds through a public offering, the company's proposed cash capital increase by means of private placement is indeed necessary and reasonable.

In addition, a review of the Board of Directors and shareholders' meeting materials prepared by the company indicates that the issuance procedures, the discussion content of the proposals, the basis for determining the private placement price, and the method for selecting specific persons all comply with the Securities and Exchange Act and relevant laws and regulations, and no material abnormalities were noted.

IBF Securities Co., Ltd.

Representative: General Manager Jung-Cheng Chiu

March 11, 2026

(This seal is for use solely in connection with the opinion letter regarding the necessity and reasonableness of Logah Technology Corporation's 2019 private placement of common shares)

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Logah Proxy Solicitation & Information Statement 2026

52351_rns_2026-05-30_5cd9c7e3-1a6c-4dcc-a4dc-44b44f56097b.pdf

Logah Technology Corporation

Meeting Notice

Instructions for the Collection of Shareholder Meeting Souvenirs

List of Solicitors for Proxy Solicitation for the 2026 Annual General Meeting of Logah Technology Corporation

146 solicitation locations of

II. Content of the Private Placement Plan

(I) The necessity of the private placement

2. Future Expansion of Business Scale and Increased Demand for Working Capital

Declaration of Independence

Logah Technology Corporation

Assessment Opinion on the Necessity and Reasonableness of the Private Placement of Common Shares in 2019

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Logah — Proxy Solicitation & Information Statement 2026

52351_rns_2026-05-30_5cd9c7e3-1a6c-4dcc-a4dc-44b44f56097b.pdf

Logah Technology Corporation

Meeting Notice

Instructions for the Collection of Shareholder Meeting Souvenirs

List of Solicitors for Proxy Solicitation for the 2026 Annual General Meeting of Logah Technology Corporation

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(I) The necessity of the private placement

2. Future Expansion of Business Scale and Increased Demand for Working Capital

Declaration of Independence

Logah Technology Corporation

Assessment Opinion on the Necessity and Reasonableness of the Private Placement of Common Shares in 2019

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