LAI YIH-KY: Announcement by Subsidiary LAI YIH Enterprise Co., Ltd. (Samoa) in accordance with Article 22, Paragraph 1, Subparagraph 3 of the 'Regulations Governing the Lending of Funds and Endorsements/Guarantees by Publicly Issued Companies'

1. Date of occurrence of the event: May 6, 2026 2. Details of companies receiving fund loans: (1) Company name: Sheng Feng Co., Ltd. (2) Relationship with the company lending funds to others: Our company directly and indirectly holds 100% of the subsidiary. (3) Limit of fund loans (in thousands NTD): 23,388,224 (4) Original outstanding balance of fund loans (in thousands NTD): 2,057,900 (5) Amount of newly added fund loans this time (in thousands NTD): 949,800 (6) Is it a fund loan authorized by the board chairman for multiple disbursements or revolving use to the same borrowing party: Yes (7) Outstanding balance of fund loans as of the date of occurrence (in thousands NTD): 3,007,700 (8) Reason for newly added fund loans this time: Operational turnover (1) Company name: Samoa Wang Long Development Co., Ltd. (2) Relationship with the company lending funds to others: Our company directly and indirectly holds 100% of the subsidiary. (3) Limit of fund loans (in thousands NTD): 23,388,224 (4) Original outstanding balance of fund loans (in thousands NTD): 1,266,400 (5) Amount of newly added fund loans this time (in thousands NTD): 633,200 (6) Is it a fund loan authorized by the board chairman for multiple disbursements or revolving use to the same borrowing party: Yes (7) Outstanding balance of fund loans as of the date of occurrence (in thousands NTD): 1,899,600 (8) Reason for newly added fund loans this time: Operational turnover (1) Company name: PT ALNU SPORTING GOODS INDONESIA (2) Relationship with the company lending funds to others: Our company directly and indirectly holds 66.21% of the subsidiary. (3) Limit of fund loans (in thousands NTD): 4,677,645 (4) Original outstanding balance of fund loans (in thousands NTD): 63,320 (5) Amount of newly added fund loans this time (in thousands NTD): 63,320 (6) Is it a fund loan authorized by the board chairman for multiple disbursements or revolving use to the same borrowing party: Yes (7) Outstanding balance of fund loans as of the date of occurrence (in thousands NTD): 126,640 (8) Reason for newly added fund loans this time: Operational turnover 3. Collateral provided by the company receiving fund loans: (1) Content: None (2) Value (in thousands NTD): 0 4. Latest financial statements of the company receiving fund loans: (1) Capital (in thousands NTD): 5,943,072 (2) Accumulated profit/loss (in thousands NTD): 1,841,378 5. Interest calculation method: None, 4.0% 6. Repayment: (1) Terms: Repayment within one year from the loan term, before the due date. (2) Date: Repayment within one year from the loan term, before the due date. 7. Outstanding balance of fund loans as of the date of occurrence (in thousands NTD): 7,535,080 8. Ratio of outstanding balance of fund loans to net value in the latest financial statements of publicly issued companies as of the date of occurrence: 30.47% 9. Source of funds lent to others by the company: Subsidiary itself, financial institutions, parent company 10. Other matters that should be specified: Capital (in thousands NTD) of the latest financial statements: Sheng Feng Co., Ltd.: 5,679,113 Samoa Wang Long Development Co., Ltd.: 31,995 PT ALNU SPORTING GOODS INDONESIA: 231,964 Accumulated profit/loss (in thousands NTD) of the latest financial statements: Sheng Feng Co., Ltd.: -40,203 Samoa Wang Long Development Co., Ltd.: 1,923,864 PT ALNU SPORTING GOODS INDONESIA: -42,283