To the Improvement of Buildings

Summary by AI BETAClose X

Hon Hai Precision Industry Co Ld announced on December 16, 2025, that its subsidiary FII AMC MEXICO S. DE R.L. DE C.V. acquired assets related to building improvements, including plant rectification and facility equipment, for MXN 1,947,916,929.80 from affiliated company Ingrasys Technology Mexico S.A. de C.V. Concurrently, Ingrasys Technology Mexico S.A. de C.V. disposed of these same assets to FII AMC MEXICO S. DE R.L. DE C.V. for the same amount, resulting in a projected gain of MXN 43,915,429.53 for Ingrasys. The transactions, decided through negotiation based on market price, are for operational needs and group resource integration, with payment terms of 30 days after the invoice date. Professional appraisals from KPMG Cardenas Dosal, S.C. and Copper Wolf Mexico S.C. valued the assets before tax at approximately MXN 1.68 billion.

Disclaimer*

Hon Hai Precision Industry Co Ld
16 December 2025
 

No:1

Subject: Announcement on the acquisition of Assets Related to the Improvement of Buildings on behalf of Subsidiary FII AMC MEXICO S. DE R.L. DE C.V.

Contents:

1.Name and nature of the underlying asset (e.g., land located at Sublot XX, Lot XX, North District, Taichung City): Assets Related to the Improvement of Buildings (including plant rectification and facility equipment) located at the following addresses: Carretera Guadalajara-El Salto, Via El Verde No. 1900, Interior Edificio 07, Col. Las Pintas, El Salto, Jalisco, C.P. 45690

2.Date of occurrence of the event:2025/12/16

3.Date of the board of directors resolution:2025/12/16

4.Other approval date:NA

5.Transaction unit amount (e.g.XX square meters, equivalent to XX ping), unit price, and total transaction price:

Transaction Quantity: One batch

Total Transaction Amount: MXN 1,947,916,929.80 (including tax)

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):

Counterparty: Ingrasys Technology Mexico S.A. de C.V.

Relationship with the company: Affiliated Company

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:

Payment terms: Payment 30 days after the invoice date

Amount: MXN 1,947,916,929.80

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: Negotiation ;Based on market price; Sole Administrator's consent

12.Name of the professional appraisal firm or company and its appraisal price:

KPMG Cardenas Dosal, S.C., MXN 1,679,238,732.59 (before tax)

Copper Wolf Mexico S.C., MXN 1,682,809,394 (before tax)

13.Name of the professional appraiser:

KPMG Cardenas Dosal, S.C.: Abraham Sanchez, EVI

Copper Wolf Mexico S.C.: Jose Padron

14.Practice certificate number of the professional appraiser:

KPMG Cardenas Dosal, S.C.: 11540377

Copper Wolf Mexico S.C.: 4273649

15.The appraisal report has a limited price, specific price, or special price: No

16.An appraisal report has not yet been obtained: No

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: None

23.Concrete purpose or use of the acquisition or disposal: Operational needs

24.Any dissenting opinions of directors to the present transaction: None

25.Whether the counterparty of the current transaction is a related party: Yes

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: NTD 2,933,956,881

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

 

 

No:2

Subject: Announcement on Disposal of Assets Related to the Improvement of Buildings on behalf of Subsidiary Ingrasys Technology Mexico S.A. de C.V.

Contents:

1.Name and nature of the underlying asset (e.g., land located at Sublot XX, Lot XX, North District, Taichung City):

Assets Related to the Improvement of Buildings (including plant rectification and facility equipment) located at the following addresses: Carretera Guadalajara-El Salto, Via El Verde No. 1900, Interior Edificio 07, Col. Las Pintas , El Salto, Jalisco, C.P. 45690

2.Date of occurrence of the event:2025/12/16

3.Date of the board of directors resolution:2025/12/16

4.Other approval date: NA

5.Transaction unit amount (e.g.XX square meters, equivalent to XX ping), unit price, and total transaction price:

Transaction Quantity: One batch

Total Transaction Amount: MXN 1,947,916,929.80 (including tax)

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):

Counterparty: FII AMC MEXICO S. DE R.L. DE C.V.

Relationship with the company: Affiliated Company

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: Group resource integration ; Self-built, 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):MXN 43,915,429.53

10.Terms of delivery or payment (including payment period and monetary amount), restrictive covenants in the contract, and other important terms and conditions:

Payment terms: Payment 30 days after the invoice date

Amount: MXN 1,947,916,929.80

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: Negotiation ;Based on market price; Sole Administrator's consent

12.Name of the professional appraisal firm or company and its appraisal price:

KPMG Cardenas Dosal, S.C., MXN 1,679,238,732.59 (before tax)

Copper Wolf Mexico S.C., MXN 1,682,809,394 (before tax)

13.Name of the professional appraiser:

KPMG Cardenas Dosal, S.C.: Abraham Sanchez, EVI

Copper Wolf Mexico S.C.: Jose Padron

14.Practice certificate number of the professional appraiser:

KPMG Cardenas Dosal, S.C.: 11540377

Copper Wolf Mexico S.C.: 4273649

15.The appraisal report has a limited price, specific price, or special price: No

16.An appraisal report has not yet been obtained: No

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: None

23.Concrete purpose or use of the acquisition or disposal: Group resource integration

24.Any dissenting opinions of directors to the present transaction: None

25.Whether the counterparty of the current transaction is a related party: Yes

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

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