[Jourdeness-KY] Announcement of subsidiary Jourdeness International Co., Ltd. lending funds according to regulations

1. Date of occurrence of the event: 2026/05/15
2. The party receiving the loan:
(1) Company name: Jourdeness Group Co., Ltd.
(2) Relationship with the lending company: 100% directly owned parent company
(3) Loan limit (NT$ thousand): 458,406
(4) Original loan balance (NT$ thousand): 345,400
(5) Amount of this new loan (NT$ thousand): 94,200
(6) Is it a revolving loan or a multi-tranche loan authorized by the board of directors to the chairman: Yes
(7) Loan balance up to the date of occurrence (NT$ thousand): 439,600
(8) Reason for this new loan: Effective utilization of group funds and working capital
3. Collateral provided by the receiving company:
(1) Content: None
(2) Value (NT$ thousand): 0
4. Recent financial statements of the receiving company:
(1) Capital (NT$ thousand): 614,441
(2) Accumulated profit/loss (NT$ thousand): 12,688
5. Interest calculation method: Interest-free
6. Repayment:
(1) Conditions: One year maturity or early repayment according to contract
(2) Date: One year maturity or early repayment according to contract
7. Total loan balance up to the date of occurrence (NT$ thousand): 624,280
8. Ratio of total loan balance to the net worth in the most recent financial statement: 38.72%
9. Source of funds for the loan: The subsidiary itself
10. Other matters to be specified: The exchange rate is converted to NTD based on the Bank of Taiwan's closing average USD exchange rate of 31.4 on May 7, 2026.