Åkers TISCO Roll Co., Ltd. (“ATR”), a 59.88% indirectly owned joint venture of UES, has sales to and purchases from ATR’s minority shareholder and its affiliates and sales to a shareholder of one of the Corporation’s other joint ventures in China and its affiliates. These sales and purchases, which were in the ordinary course of business, for the three and nine months ended September 30, 2026 and 2025 were as follows:

Balances outstanding with ATR’s minority shareholder including its affiliates and the other joint venture’s shareholder and its affiliates as of September 30, 2026 and December 31, 2025 were as follows:

For the nine months ended September 30, 2026, the Corporation had purchases from UES-UK to fulfill orders on existing customer contracts. No purchases occurred during the third quarter of 2026. These purchases, which were in the ordinary course of business and included in costs of products sold (excluding depreciation and amortization) on the condensed consolidated statement of operations, for the nine months ended September 30, 2026 were as follows:

Balances outstanding with UES-UK were as follows: