MEGA International Development Co. Ltd. signed the Joint Construction Contract Changhua City. Type of contract: Joint construction and separate sale.

Counterparty to the contract and relationship with the Company: Jiahu Co. Ltd.; not a related party. Major content of the contract (including total contract amount, anticipated monetary amount of participation in the investment, and start and end dates of the contract), restrictive covenants, and other important terms and conditions: Jiahu Co.

Ltd. (landlord) provides 69,70,65-13,70-2, Guogouzi Section, Xishizi Section, Changhua City, For 9 land lots including 76-36, 70-3, 74-26, 74-21, 70-1, a joint construction contract was signed with company (construction company). Joint construction ratio: 73% for the construction company; 27% for the landlord. The estimated investment amount is approximately TWD 1,058.81 million Contract start and end dates: Within one year from the signing date to obtaining the building use permit.

Name of the professional appraisal firm or company and its appraisal opinion:(1) Zhengxin Real Estate Appraiser Joint Office adopts land development analysis method and comparative method, and its evaluation results are: landlord 38%, construction company 62% (2)Yuanhong Real Estate Appraisers Associates, using land development analysis method and comparison method, the valuation result is 36% for the landlord and 64% for the construction company.