【Asia Cement】Supplementary explanation regarding the company's announcement on March 11, 2026, of the board of directors' approval to issue unsecured ordinary corporate bonds

1. Date of board resolution: NA 2. Name (Xth (secured/unsecured) corporate bond of XX company): Asia Cement Corporation's first unsecured ordinary corporate bond for the year 2026 3. Is a shelf registration for corporate bonds adopted (Yes/No): No 4. Total issuance amount: NT$4.3 billion 5. Face value per bond: NT$1 million 6. Issuance price: Issued at full face value 7. Issuance period: 5 years 8. Issuance interest rate: Fixed annual interest rate of 1.92% 9. Type, name, amount, and agreed matters of collateral: None 10. Use of proceeds and utilization plan: Debt repayment 11. Underwriting method: Public underwriting entrusted to underwriters 12. Corporate bond trustee: CTBC Bank Co., Ltd. Trust Department 13. Underwriting or sales agency: Yuanta Securities Co., Ltd. appointed as lead underwriter 14. Issuing guarantor: None 15. Agency for principal and interest repayment: Far Eastern International Bank Business Department 16. Certifying institution: None 17. Conversion method for convertible shares: Not applicable 18. Put option conditions: Not applicable 19. Call option conditions: Not applicable 20. Share conversion record date for convertible, exchangeable, or subscription rights: Not applicable 21. Potential dilution of equity for convertible, exchangeable, or subscription rights: Not applicable 22. Other matters to be specified: None