[Century Iron and Steel] Announcement of board resolution for cash capital increase in subsidiary PT CENTURY INDONESIA WIND ENERGY

1. Name and nature of the underlying asset: Acquisition of newly issued common shares of subsidiary PT CENTURY INDONESIA WIND ENERGY.
2. Date of occurrence: 2026/04/21 to 2026/04/21
3. Date of board approval: April 21, 2026
4. Other date of approval: N/A
5. Transaction volume, unit price, and total transaction amount: Volume: 239,832 shares. Unit price: approx. TWD 1,987. Total transaction amount: approx. USD 14.87 million.
6. Trading counterparty and its relationship with the company: Counterparty: PT CENTURY INDONESIA WIND ENERGY. Relationship: A 99.93% owned subsidiary of the company.
7. - 10. N/A.
11. Delivery or payment terms, restrictive covenants, and other important stipulations: Delivery/payment: Price adjustment based on contract at closing to calculate actual amount. Restrictive covenants: None. Other stipulations: None.
12. Method of determining the transaction, reference basis for price, and decision-making unit: Method: Board resolution and contract. Price basis: Valuation report by an independent expert and a reasonableness opinion by a CPA. Decision unit: Board of Directors.
13. Net worth per share of the target company: TWD 3,278.00
14. Cumulative holding quantity, amount, holding ratio, and rights restriction status: The Company (Century Iron and Steel): 269,811 shares; approx. USD 26.25 million; ratio: approx. 99.93%; restrictions: None. Subsidiary (Century Iron and Steel Industrial Co., Ltd.): 189 shares; approx. USD 18 thousand; ratio: approx. 0.07%; restrictions: None.
15. Ratio of securities investment to total assets and equity attributable to the parent company, and operating capital amount: Ratio to total assets: 1.97%. Ratio to equity: 7.43%. Operating capital: TWD 4,000,043 thousand.
16. N/A.
17. Concrete purpose or use of acquisition/disposal: To enhance operational competitiveness and future long-term development.
18. Opinions of dissenting directors: None.
19. Is this a related party transaction: Yes
20. Date of supervisor approval or audit committee consent: April 21, 2026
21. Did the CPA issue an unreasonable opinion: No
22. Name of CPA firm: Lian Chuang CPA Firm
23. Name of CPA: Lee Han-Sheng
24. CPA certificate number: Quan Lian Hui Yi Zi No. 1140000132
25. Does it involve a change in business model: No
26. - 29. N/A.
30. Other matters to be specified: The exchange rate used is estimated at USD:TWD = 1:32.08.