Bora Pharmaceutical: Announcement on Subsidiary Endorsement Guarantee Balance Reaching Article 25, Paragraph 1, Subparagraph 4 of the 'Regulations Governing the Lending of Funds and Making of Endorsements/Guarantees by Public Companies'

1. Date of occurrence of the event: 2026/05/13 2. Counterparty of the endorsement/guarantee: (1) Company name: Bora Global Ltd. (2) Relationship with the company providing the endorsement/guarantee: A 100% directly held subsidiary of the company (3) Limit of endorsement/guarantee (in thousands of NTD): 72,844,305 (4) Original balance of endorsement/guarantee (in thousands of NTD): 630,300 (5) Amount of newly added endorsement/guarantee (in thousands of NTD): 945,450 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 1,575,750 (7) Actual amount used by the counterparty of the endorsement/guarantee (in thousands of NTD): 0 (8) Reason for newly added endorsement/guarantee: The company provides a credit line guarantee for its subsidiary 3. Collateral provided by the counterparty of the endorsement/guarantee: (1) Content: None (2) Value (in thousands of NTD): 0 4. Most recent financial statement of the counterparty of the endorsement/guarantee: (1) Capital (in thousands of NTD): 12,606 (2) Accumulated profit/loss (in thousands of NTD): 359 5. Conditions for releasing the endorsement/guarantee liability: (1) Conditions: As per contract terms (2) Date: As per contract terms 6. Total limit of endorsement/guarantee (in thousands of NTD): 72,844,305 7. Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 11,393,548 8. Ratio of endorsement/guarantee balance to the net worth of the publicly issued company's most recent financial statement as of the date of occurrence: 78.20% 9. Total of endorsement/guarantee, long-term investments, and loans to others as a ratio to the net worth of the publicly issued company's most recent financial statement as of the date of occurrence: 10.91% 10. Other matters that need to be specified: None