Notice Regarding Completion of the Change in Status of a Consolidated Subsidiary to an Equity-Method Affiliate | SUMCO CORPORATION (3436) timely disclosure

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Neutral

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Wording

Conditional

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This transaction

Change in Consolidated Subsidiary (Change to Equity-Method Affiliate)

Disclosing companySUMCO CORPORATION

FORMOSA SUMCO TECHNOLOGY CORPORATION（FST）Voting rights ownership percentage

The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.

Execution Date / Effective Date20 August 2026 (sale completion date and change date)

Target company

Location Taiwan

Impact on Business Performance

The impact on consolidated results for the fiscal year ending December 2026 is currently under review.

Procedures and assumptions

Management structure after acquisitionThe number of directors at FST who are from our company will decrease by 1. Our company intends to continue its good cooperative relationship with FST.

This transaction
Item	Details
Transaction name	Change in Consolidated Subsidiary (Change to Equity-Method Affiliate)
Name of the Subject Company	FORMOSA SUMCO TECHNOLOGY CORPORATION（FST）
Location of the Subject Company	Taiwan
Voting rights ownership percentage	Before 43.2% (as of 19 February 2026) → after 38.0%
Impact on Business Performance	The impact on consolidated results for the fiscal year ending December 2026 is currently under review.
Execution Date / Effective Date	20 August 2026 (sale completion date and change date)
Management structure after acquisition	The number of directors at FST who are from our company will decrease by 1. Our company intends to continue its good cooperative relationship with FST.

Items this document does not state (25)

Counterparty nameBusiness Description of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Date of board resolutionContract DateValuation methodologyIndependent valuation institutionSpecial CommitteeConditions Precedent to Execution

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Because the requirements for excluding FST from the scope of consolidation have been met. FST is an important production and sales base for our group, and the group will continue its cooperative relationship with FST after it becomes an equity-method affiliate. The group also intends to continue considering the appropriate capital relationship to contribute to enhancing corporate value.

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