[Jourdeness-KY] Announcement of subsidiary Jourdeness (Guangzhou) Beauty Cosmetics Co., Ltd. lending funds according to regulations

1. Date of occurrence: 2026/05/15 2. The party receiving the loan: (1) Company name: Jourdeness Group Co., Ltd. (2) Relationship: Indirect 100% owned parent company (3) Loan limit (NT$ thousand): 535,967 (4) Original loan balance (NT$ thousand): 0 (5) Amount of this new loan (NT$ thousand): 184,680 (6) Is it a revolving loan authorized by the board: Yes (7) Loan balance up to the date of occurrence (NT$ thousand): 184,680 (8) Reason for this new loan: Effective utilization of group funds and working capital 3. Collateral provided: None 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: 2.41% annual interest rate 6. Repayment conditions: One year maturity or early repayment 7. Total loan balance up to the date of occurrence (NT$ thousand): 624,280 8. Ratio of total loan balance to net worth: 38.72% 9. Source of funds: Subsidiary itself 10. Other matters: Converted using Bank of Taiwan's closing average RMB exchange rate of 4.617 on May 7, 2026.