[HIWIN] Announcement on behalf of major subsidiary HIWIN Technologies (China) Corp. regarding the Board's resolution not to distribute earnings

1. Date of the board of directors resolution: 2026/05/15 2. Type and amount of dividend distribution: The Board of Directors of the important subsidiary, HIWIN Technologies (China) Corp., resolved not to distribute earnings. 3. Other matters to be specified: Based on the audit report issued by the accounting firm, HIWIN Technologies (China) Corp. will retain the balance of undistributed earnings as working capital for the company and will not carry out an earnings distribution. The earnings distribution proposal was approved by the shareholders' meeting on May 15.