【San Neng-KY】Announcement of the company's plan to increase capital for East Gain Investment Limited

1. Name and nature of the target object (for preferred shares, issuing conditions such as dividend rate should also be specified): East Gain Investment Limited 2. Date of occurrence of the event: 2026/5/12~2026/5/12 3. Date of board of directors' resolution: May 12, 2026 4. Other approval dates: Not applicable 5. Transaction volume, unit price, and total transaction amount: Transaction volume and unit price: Not applicable Total transaction amount: USD 4 million 6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, disclosure of their name may be omitted): (1) Counterparty: East Gain Investment Limited (2) Relationship with the company: A company 100% owned by this company's reinvestment entity 7. If the counterparty is a related party, the reason for selecting the related party as the transaction object, the previous owner, the relationship between the previous owner and the company and the counterparty, the date of the previous transfer, and the transfer amount should also be announced: Not applicable 8. If the ownership of the transaction object within the past five years has been a related party of the company, the date of acquisition and disposal by the related party, the price, and the relationship with the company at the time of the transaction should also be announced: Not applicable 9. Relevant matters concerning the disposal of creditor's rights (including the type of collateral attached to the creditor's rights, and if the disposed creditor's rights belong to a related party, the name of the related party and the book value of the disposed creditor's rights of that related party must be announced): Not applicable 10. Disposal gains (or losses) (not applicable for acquisition of securities) (for deferred items, a table should be provided to explain recognition): Not applicable 11. Delivery or payment terms (including payment period and amount), contract restriction clauses, and other important agreements: Not applicable 12. Method of decision for this transaction, reference basis for price determination, and decision-making unit: Based on the resolution of the board of directors on May 12, 2026 13. Net value per share of the target company for acquisition or disposal of securities: Not applicable 14. As of now, the quantity, amount, shareholding ratio, and restricted rights (e.g., pledges) of the accumulated securities held (including this transaction): Accumulated quantity: Not applicable Accumulated holding amount (including this transaction): USD 7,941 thousand Shareholding ratio: 100% 15. As of now, the proportion of investment in securities (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" to the company's total assets and equity attributable to owners of the parent in the most recent financial report, and the working capital amount in the most recent financial report (Note 2): ※Using the average closing exchange rate of USD on 2026/5/11 = 31.66 Proportion of total company assets: 11.17% Proportion of equity attributable to owners of the parent: 14.25% Working capital amount: NTD 806,862 thousand 16. Broker and brokerage fees: Not applicable 17. Specific purpose or use of acquisition or disposal: To meet the needs of the group's reinvestment development 18. Opinions of dissenting directors on this transaction: None 19. Is this transaction a related party transaction: Yes 20. Date of approval by supervisors or audit committee: May 12, 2026 21. Auditor's opinion on this transaction is not unreasonable: Not applicable 22. Accounting firm name: Not applicable 23. Accountant's name: Not applicable 24. Accountant's practice certificate number: Not applicable 25. Does it involve a change in business model: No 26. Explanation of change in business model: None 27. Transaction status with the counterparty in the past year and estimated next year: Not applicable 28. Source of funds: Own funds and bank loans 29. Date of previous significant announcement on the same event: Not applicable 30. Other matters to be specified: Actual capital increase schedule will be arranged according to capital needs.