主旨: 代子公司Winking Studios Limited公告 1H2026營運狀況說明(Trading Update) 1.事實發生日:115/07/27 2.公司名稱:Winking Studios Limited 3.與公司關係(請輸入本公司或子公司):子公司 4.相互持股比例:57.19% 5.發生緣由:無 6.因應措施:無 7.其他應敘明事項(若事件發生或決議之主體係屬公開發行以上公司，本則重大訊息同時 符合證券交易法施行細則第7條第9款所定對股東權益或證券價格有重大影響之事項): 本公司之子公司Winking Studios Limited今日於新加坡交易所公告1H2026 Trading Update 如下： Winking Studios Limited (AIM / SGX: WKS) (“Winking Studios” or the “Company” and together with its subsidiaries, the “Group”), one of the leading global AAA game art outsourcing studios and an established game development company, announces a trading update for the six-month period ended 30 June 2026 (“1H2026” or the “Period”), ahead of the release of its 1H2026 results. Based on a preliminary review of the Group’s unaudited financial statements for 1H2026, Winking Studios expects to report an increase in revenue of at least 20% compared with 1H2025 revenue of US$19.4 million. Revenue growth was driven principally by sustained demand for the Group’s art outsourcing services. This was supported by the continued scaling of Vertic Studios, the high-end AAA art production studio established by the Group in July 2025, together with a full six-month contribution from Shanghai Mineloader Digital Technology Co., Ltd, acquired in April 2025. The industry continues to consolidate around large-scale, integrated outsourcing partners, as game developers and publishers increasingly favour partners offering high-quality end-to-end external production capabilities across geographies. Against this backdrop, the Group accelerated investment during the Period in talent, technology and business development in support of two strategic growth initiatives, detailed below. Reflecting the impact of the additional upfront costs associated with this investment, the Group’s Adjusted EBITDA for 1H2026 is expected to range between US$1.0 million and US$1.3 million (1H2025: US$2.4 million). The first initiative centres on North America-based Studios Ampera Inc. (“Ampera”), acquired in April 2026 to establish the Group’s full-game development and game art capabilities in Western markets. During the Period, the Group increased its investment in Ampera’s team, capabilities and market presence, committing approximately US$0.4 million. The Board believes Ampera presents the Group with a significant opportunity to expand its presence in Western markets and secure broader game development engagements. Contracts for full-game development and game art outsourcing in these markets are typically larger, longer-term and higher margin than the Group’s traditional art outsourcing work. The Board is encouraged by Ampera’s growing pipeline of such opportunities, and while these contracts are typically subject to longer sales cycles and therefore harder to forecast, the Board is confident that the increased investment in Ampera will strengthen its capabilities and thus enhance its ability to convert this pipeline into new business over time. The second initiative is within the Group’s game development business, where the recent advancement of commercially viable AI coding tools has created an opportunity to proactively build capability ahead of client demand with significantly lower investment and manpower than traditional, non-AI development would require. Leveraging customer feedback and ongoing collaborations, the Group is embedding these tools into its development processes, creating AI-enabled workflows and building case studies to demonstrate its capabilities. In 1H2026, the Group diverted internal development resources with an estimated value of approximately US$0.9 million to this work, which the Board believes will position the Group to compete effectively for emerging AI-enabled game development opportunities. Game art production remains highly dependent on human creativity, artistic judgement and quality control, areas in which Winking continues to excel. To watch a video of Executive Director and Chief Executive Officer (Founder) Johnny Jan and Chief Revenue Officer Claude Bordeleau sharing their perspectives on the evolving market backdrop and the growing role of AI in game development, click https://investor. winkingworks.com/frontend/@web/video/wikingvideo.MP4. The Group expects revenue in 2H2026 to exceed that reported for 1H2026. Investment in Ampera and AI capabilities in game development will continue during the 2H2026, with operating costs expected to increase accordingly. Taken together, these investments are expected to strengthen the Group''s global presence and enhance its service capabilities, positioning the Group to capture new growth opportunities, expand its customer base, and drive revenue growth and margin expansion over the longer term. Further details of the Group’s financial performance and strategic progress will be set out in the Company’s unaudited financial statements for 1H2026, which are expected to be announced on 14 August 2026. 公告內容為英文版且以英文版為準 上述內容，中文翻譯如下，僅供參考。 唯晶科技股份有限公司（AIM / SGX 股票代碼：WKS，簡稱「唯晶科技」或 「本公司」，連同其子公司合稱「本集團」）為全球領先的 AAA 遊戲美術 外包工作室之一，亦為資深的遊戲開發公司。本公司謹此於正式發布2026年 上半年業績前，公告截至2026年6月30日止六個月期間（簡稱「2026年上半 年」或「本期間」）之交易更新。 根據對本集團 2026 年上半年未經審計財務報表的初步審閱，唯晶科技預計 營收將比 2025 年上半年的 1,940 萬美元成長至少 20%。 營收成長主要得益於市場對本集團美術外包服務的持續需求。此外，本集團 於2025年7月成立的高端 AAA 美術製作工作室 Vertic Studios 持續擴大規 模，加上 2025年4月收購的Shanghai Mineloader Digital Technology Co., Ltd,在整整六個月期間內帶來的營收貢獻，皆為成長提供了強勁支撐。 目前產業趨勢持續向大型、整合型的外包夥伴集中，遊戲開發商與發行商越 來越青睞能在不同地域提供高品質、端到端（End-to-End）外部製作能力的 合作夥伴。在此背景下，本集團於本期間加速了在人才、技術與業務拓展方 面的投資，以支持以下兩項策略性成長計畫。反映出這些投資所產生的額外 前期成本影響，本集團2026年上半年的調整後EBITDA（稅息折舊及攤銷前利 潤）預計將落在 100 萬美元至 130 萬美元之間（2025 年上半年為 240 萬 美元）。 第一項計畫：核心圍繞於2026年4月收購、位於北美洲的 Studios Ampera Inc.（簡稱「Ampera」），旨在建立本集團在西方市場的全套遊戲開發與遊 戲美術能力。本期間內，本集團投入了約 40 萬美元，加大對 Ampera 團隊 、技術能力及市場影響力的投資。 董事會相信 Ampera 為本集團提供了拓展西方市場並取得更廣泛遊戲開發委 託合約的重大契機。該等市場中的完整遊戲開發與遊戲美術外包合約，通常 比本集團傳統的美術外包業務規模更大、期程更長且毛利率更高。 董事會對 Ampera 日益增長的潛在業務管道（Pipeline）感到鼓舞。雖然此 類合約的銷售週期通常較長且較難預測，但董事會深信，對 Ampera 加大投 資將能強化其技術實力，從而提升其隨著時間推移將這些潛在商機轉化為新 業務的能力。 第二項計畫：位於本集團的遊戲開發業務領域。近期商業化人工智慧（AI） 程式碼工具的進展，創造了一個能以遠低於傳統非 AI 開發所需的投資與人 力，主動在客戶需求出現前超前部署相關能力的契機。 本集團結合客戶回饋與持續進行的合作，將這些工具嵌入至開發流程中，打 造具備 AI 賦能的工作流程並建立成功案例以展現自身實力。在 2026 年上 半年，本集團轉向投入估值約 90 萬美元的內部開發資源於此項工作；董事 會相信這將使本集團具備充份優勢，能在新興的 AI 賦能遊戲開發商機中保 持強大的競爭力。 遊戲美術製作依然高度依賴人類的創造力、藝術判斷力與品質把關，而這些 正是唯晶科技持續領先並保持優異表現的領域。 如欲觀看執行董事兼執行長（創辦人）詹承翰與首席營收官 Claude Bordeleau 分享他們對市場演變背景及 AI 在遊戲開發中日益重要角色的看 法，請造訪以下連結影片： https://investor.winkingworks.com/frontend/web/video/wikingvideo.MP4 本集團預計 2026 年下半年的營收將超越 2026 年上半年的表現。對 Ampera 及 AI 遊戲開發能力的投資將在 2026 年下半年持續進行，營運成本預計也 將相應增加。綜合來看，@這些投資預期將鞏固本集團的全球市場地位並提升 服務能力，使本集團得以掌握新的成長契機、擴大客戶群，並推動長期的營 收成長與利潤率提升。 有關本集團財務績效與策略進展的進一步詳情，將於預計於2026年8月14日 公布的2026年上半年未經審計財務報表中載明。