Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement.

Perfect Optronics Limited

圓美光電有限公司

(Incorporated in the Cayman Islands with limited liability)

(Stock Code: 8311)

INSIDE INFORMATION ANNOUNCEMENT

THE INVESTMENT IN MOBVOI INC. — EXPECTED FAIR VALUE LOSS FOR THE SIX MONTHS ENDED 30 JUNE 2026

This announcement is made by Perfect Optronics Limited (the "Company", together with its subsidiaries, the "Group") pursuant to Rule 17.10 of the Rules Governing the Listing of Securities on GEM of The Stock Exchange of Hong Kong Limited (the "GEM Listing Rules") and the Inside Information Provisions (as defined under the GEM Listing Rules).

References are made to the announcements of the Company dated 16 April 2024, 24 April 2024, 2 January 2025, 2 July 2025 and 2 January 2026 which disclosed certain information on the shares of Mobvoi Inc. ("Mobvoi") held by the Group. The board of directors of the Company (the "Board") wishes to provide further update on the Group's investment in Mobvoi.

As at 30 June 2026, the Group held 17,698,220 ordinary shares of Mobvoi (the "Mobvoi Shares", stock code: 2438) which are listed on the Main Board of The Stock Exchange of Hong Kong Limited (the "Stock Exchange"). The Mobvoi Shares held by the Group were classified as financial asset at fair value through profit or loss ("FVTPL") on the consolidated statement of financial position of the Group at a fair value amount of approximately HK$9,911,000 as at 31 December 2025. There was no movement in the number of Mobvoi Shares held by the Group during the six months ended 30 June 2026 (the "Period"). Based on the closing price of the Mobvoi Shares as at 30 June 2026 (the "Closing Price") as quoted on the Stock Exchange, the Company estimates that the fair value of the Mobvoi Shares held by the Group as a financial asset at FVTPL as at 30 June 2026 was approximately HK$5,575,000. Accordingly, based on the aforesaid, the Board

wishes to inform the shareholders of the Company (the “Shareholders”) and potential investors that, in respect of the Group’s investment in Mobvoi, the Group may recognise an estimated fair value loss on financial asset at FVTPL of approximately HK$4,336,000 for the Period, as compared to a fair value loss on financial asset at FVTPL of approximately HK$7,060,000 recognised for the six months ended 30 June 2025. However, apart from such estimated fair value loss, the consolidated financial results of the Group for the Period are also subject to the results of other financial performances of the Group for the Period which are still being prepared.

The information contained in this announcement represents only a preliminary assessment by the Company based on information currently available to the Company with respect to the investment in Mobvoi including the Closing Price. The aforementioned estimated fair value loss for the Period on the Group’s investment in Mobvoi has not been audited or reviewed by the auditors of the Company and has not been reviewed by the audit committee of the Company. As at the date of this announcement, the Group’s consolidated financial results for the Period are under preparation. Shareholders and potential investors should pay attention to the consolidated financial results of the Group for the Period when published by the Company.

Shareholders and potential investors should exercise caution when dealing in the securities of the Company.

By order of the Board
Perfect Optronics Limited
Kan Man Wai
Acting Chairman

Hong Kong, 2 July 2026

As at the date of this announcement, the Board comprises four executive directors, namely, Mr. Cheng Wai Tak (suspended), Mr. Liu Ka Wing (suspended), Mr. Tse Ka Wing (suspended) and Mr. Chang Huan Chia; and three independent non-executive directors, namely, Mr. Kan Man Wai (acting Chairman), Ms. Hsu Wai Man Helen and Mr. Lau Ngai Kee Ricky.

This announcement, for which the directors of the Company collectively and individually accept full responsibility, includes particulars given in compliance with the GEM Listing Rules for the purpose of giving information with regard to the Company. The directors of the Company, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this announcement is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this announcement misleading.

This announcement will remain on the GEM website at http://www.hkgem.com on the “Latest Listed Company Announcements” page for at least 7 days from the day of its publication and on the Company’s website at http://www.perfect-optronics.com.

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