1. Date of occurrence of the event: 2026/05/08

2. Company name: Bright LED Electronics Corp.

3. Relationship to the Company (please enter “head office” or “subsidiaries”): Head office

4. Reciprocal shareholding ratios: Not applicable

5. Cause of occurrence:

(1) The Company's Board of Directors resolved to appropriate a special reserve other in the amount of NT$52,200,698, corresponding to the negative balance of equity attributable to shareholders at the end of 2025, and to amend 2025 earnings distribution statement previously approved by the Board on 2026/3/12. After the amendment, the special reserve appropriation amount is NT$52,200,698, distributable earnings amount to NT$355,890,461, and ending undistributed earnings amount to NT$182,687,237. All other items remain unchanged, and the amendment does not affect the previously resolved legal reserve appropriation or cash dividend distribution amount.

(2) 2025 earnings distribution proposal has already been included as an item for approval at 2026 annual shareholders' meeting, and 2025 earnings distribution statement attached to the proposal will be updated accordingly.

6. Countermeasures: Re-upload the updated shareholders’ meeting agenda and related reference materials to the Market Observation Post System (MOPS).

7. Any other matters that need to be specified (the information disclosure also meets the requirements of Article 7, subparagraph 9 of the Securities and Exchange Act Enforcement Rules, which brings forth a significant impact on shareholders rights or the price of the securities on public companies.): N/A