Sanshiden Announces Impact on Shareholder Equity from Investee Sansan Life Insurance's First-Time Adoption of IFRS 17 'Insurance Contracts'

1. Date of Fact Occurrence: 115/05/11 2. Company Name: Sanshiden Computer Co., Ltd. 3. Relationship with the Company (Enter Parent Company or Subsidiary): Parent Company 4. Proportion of Mutual Shareholding: Not applicable 5. Reason for Occurrence: Sansan Life Insurance Co., Ltd., an investee company accounted for using the equity method by Sanshiden Computer Co., Ltd., has applied International Financial Reporting Standard 17 'Insurance Contracts' from January 1, 115 (2026), and has retrospectively restated prior years' financial statements. The details of the impact on the shareholder equity of the parent company are as follows:

Unit: Thousands of New Taiwan Dollars December 31, 114 March 31, 114 January 1, 114 (Restated) (Restated) (Restated) ------------- ------------- ------------ Increase (Decrease) in Capital Surplus (1,784) - - Increase (Decrease) in Unappropriated Earnings 226,037 285,536 286,465 Increase (Decrease) in Other Equity (65,643) 37,101 16,957 ------------- ------------- ------------ Total 158,610 322,637 303,422 ------------- ------------- ------------ 6. Countermeasures: None. 7. Other Matters to be Notified (If the entity of the event occurrence or resolution is a publicly issued company or above, this material information also meets the criteria of Article 7, Paragraph 9 of the "Securities Transaction Act Enforcement Rules" regarding significant impact on shareholder equity or security prices): None. Keywords: Material Information