[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.