Bora Announces Subsidiary Endorsement and Guarantee Balance Reaches 'Regulations Governing Fund Lending and Endorsement Guarantees by Publicly Issuing Companies' Article 25, Paragraph 1, Item 1

1. Date of Fact Occurrence: 2026/05/11 2. Endorsement and guarantee balance reaches 50% or more of the publicly issuing company's net worth as of the latest financial statement: (1) Name of company for which endorsement/guarantee is provided: Bora Biologics USA LLC (2) Relationship with the endorsing/guaranteeing company: A wholly-owned subsidiary held indirectly by the Company. (3) Reason for endorsement/guarantee as of the date of fact occurrence: The Company provides commercial guarantees for CDMO operational asset purchases. (4) Limit of endorsement/guarantee (in thousands of NTD): 76,906,995 (5) Original balance of endorsement/guarantee (in thousands of NTD): 0 (6) Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 3,847,113 (7) Actual utilized amount by the endorsed/guaranteed company (in thousands of NTD): 3,847,113 (8) Amount of new endorsement/guarantee (in thousands of NTD): 3,847,113 (9) Reason for the new endorsement/guarantee: The Company provides commercial guarantees for CDMO operational asset purchases. (1) Name of company for which endorsement/guarantee is provided: Bora Global Ltd. (2) Relationship with the endorsing/guaranteeing company: A wholly-owned subsidiary held directly by the Company. (3) Reason for endorsement/guarantee as of the date of fact occurrence: The Company provides financing line guarantees for its subsidiary. (4) Limit of endorsement/guarantee (in thousands of NTD): 76,906,995 (5) Original balance of endorsement/guarantee (in thousands of NTD): 628,100 (6) Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 628,100 (7) Actual utilized amount by the endorsed/guaranteed company (in thousands of NTD): 0 (8) Amount of new endorsement/guarantee (in thousands of NTD): 0 (9) Reason for the new endorsement/guarantee: Not applicable. (1) Name of company for which endorsement/guarantee is provided: 景德製藥股份有限公司 (Jingde Pharmaceutical Co., Ltd.) (2) Relationship with the endorsing/guaranteeing company: A wholly-owned subsidiary held indirectly by the Company. (3) Reason for endorsement/guarantee as of the date of fact occurrence: Provides financing line guarantees for its subsidiary. (4) Limit of endorsement/guarantee (in thousands of NTD): 31,055,504 (5) Original balance of endorsement/guarantee (in thousands of NTD): 260,000 (6) Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 260,000 (7) Actual utilized amount by the endorsed/guaranteed company (in thousands of NTD): 241,000 (8) Amount of new endorsement/guarantee (in thousands of NTD): 0 (9) Reason for the new endorsement/guarantee: Not applicable. (1) Name of company for which endorsement/guarantee is provided: Upsher-Smith Laboratories, LLC. (2) Relationship with the endorsing/guaranteeing company: A wholly-owned subsidiary held indirectly by the Company. (3) Reason for endorsement/guarantee as of the date of fact occurrence: The Company provides financing line guarantees for its subsidiary. (4) Limit of endorsement/guarantee (in thousands of NTD): 76,906,995 (5) Original balance of endorsement/guarantee (in thousands of NTD): 2,355,375 (6) Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 2,355,375 (7) Actual utilized amount by the endorsed/guaranteed company (in thousands of NTD): 0 (8) Amount of new endorsement/guarantee (in thousands of NTD): 0 (9) Reason for the new endorsement/guarantee: Not applicable. (1) Name of company for which endorsement/guarantee is provided: Bora Pharmaceuticals Injectables Inc. (2) Relationship with the endorsing/guaranteeing company: A wholly-owned subsidiary held indirectly by the Company. (3) Reason for endorsement/guarantee as of the date of fact occurrence: The Company provides commercial guarantees for CDMO operational asset purchases and financing guarantees. (4) Limit of endorsement/guarantee (in thousands of NTD): 76,906,995 (5) Original balance of endorsement/guarantee (in thousands of NTD): 1,538,845 (6) Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 1,538,845 (7) Actual utilized amount by the endorsed/guaranteed company (in thousands of NTD): 942,150 (8) Amount of new endorsement/guarantee (in thousands of NTD): 0 (9) Reason for the new endorsement/guarantee: Not applicable. (1) Name of company for which endorsement/guarantee is provided: Bora Pharmaceutical Service Inc. (2) Relationship with the endorsing/guaranteeing company: A wholly-owned subsidiary held indirectly by the Company. (3) Reason for endorsement/guarantee as of the date of fact occurrence: The Company provides supply guarantees. (4) Limit of endorsement/guarantee (in thousands of NTD): 76,906,995 (5) Original balance of endorsement/guarantee (in thousands of NTD): 2,756,400 (6) Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 2,756,400 (7) Actual utilized amount by the endorsed/guaranteed company (in thousands of NTD): 2,756,400 (8) Amount of new endorsement/guarantee (in thousands of NTD): 0 (9) Reason for the new endorsement/guarantee: Not applicable. (1) Name of company for which endorsement/guarantee is provided: Bora Pharmaceuticals Inc. (2) Relationship with the endorsing/guaranteeing company: A wholly-owned subsidiary held indirectly by the Company. (3) Reason for endorsement/guarantee as of the date of fact occurrence: The Company provides financing line guarantees for its subsidiary. (4) Limit of endorsement/guarantee (in thousands of NTD): 76,906,995 (5) Original balance of endorsement/guarantee (in thousands of NTD): 628,100 (6) Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 628,100 (7) Actual utilized amount by the endorsed/guaranteed company (in thousands of NTD): 0 (8) Amount of new endorsement/guarantee (in thousands of NTD): 0 (9) Reason for the new endorsement/guarantee: Not applicable. 2. Total limit of endorsement/guarantee (in thousands of NTD): 76,906,995 3. Balance of endorsement/guarantee as of the date of fact occurrence (in thousands of NTD): 12,013,933 3. Ratio of endorsement/guarantee balance provided as of the date of fact occurrence to the net worth of the publicly issuing company's latest financial statement: 78.11 4. Other matters to be noted:

Keywords: Material Information