Acquisition of an MR Tanker by Delight Way Limited, a 100% owned subsidiary of Norley Corporation Inc.

1.Name and nature of the underlying asset (e.g., land located at Sublot XX, Lot XX, North District, Taichung City):
 49,999 DWT MR Tanker, built in 2019.
2.Date of occurrence of the event:2026/04/30
3.Date of the board of directors resolution:2026/04/30
4.Other approval date:NA
5.Transaction unit amount (e.g.XX square meters, equivalent to XX ping), unit price, and total transaction price:
 One MR Tanker for US$39,800,000.-
6.Trading counterparty and its relationship with the Company (if the trading counterparty is a natural person and  furthermore is not a related party of the Company, the name of the trading counterparty is not required to
 be disclosed):
 HMD MR 01 Shipholding S.A., non-related party.
7.Where the trading counterparty is a related party, announcement shall also be made of the reason for choosing  the related party as trading counterparty and the identity of the previous owner, its relationship with the
 Company and the trading counterparty, and the previous date and monetary amount of transfer:NA
8.Where an owner of the underlying assets within the past five years has been a related party of the Company,
 the announcement shall also include the date and price of acquisition and disposal by the related party, and
 its relationship with the Company at the time of the transaction:NA
9.Projected gain (or loss) through disposal (not applicable for acquisition of assets; those with deferral should
 provide a table explaining recognition):NA
10.Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the
 contract, and other important terms and conditions:
 20% shall be paid within 3 business days of signing the contract and completing the escrow account setup;
 the remaining 80% shall be paid within 3 business days of receiving the delivery notice.
11.The manner of deciding on this transaction (such as invitation to tender, price comparison, or price
 negotiation), the reference basis for the decision on price, and the decision-making unit:
 Bargaining. The Board of Directors.
12.Name of the professional appraisal firm or company and its appraisal price:
 Arrow Valuations, US$45,500,000.
 SSY Valuation Services Limited, US$45,250,000.
13.Name of the professional appraiser:NA
14.Practice certificate number of the professional appraiser:NA
15.The appraisal report has a limited price, specific price, or special price:NA
16.An appraisal report has not yet been obtained:NA
17.Reason for an appraisal report not being obtained:NA
18.Reason for any significant discrepancy with the appraisal reports and opinion of the CPA:NA
19.Name of the CPA firm:NA
20.Name of the CPA:NA
21.Practice certificate number of the CPA:NA
22.Broker and broker’s fee:NA
23.Concrete purpose or use of the acquisition or disposal: Fleet expansion.
24.Any dissenting opinions of directors to the present transaction:No.
25.Whether the counterparty of the current transaction is a related party:No.
26.Date of ratification by supervisors or approval by the audit committee:NA
27.The transaction is to acquire a real property or right-of-use asset from a related party:No.
28.The price assessed in accordance with the Article 16 of the Regulations Governing the Acquisition and Disposal
 of Assets by Public Companies:NA
29.Where the above assessed price is lower than the transaction price, the price assessed in accordance with the
 Article 17 of the same regulations:NA
30.Date on which material information regarding the same event has been previously released:NA
31.Any other matters that need to be specified:None