1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Equity interest in Bora Biologics USA, LLC

2. Date of occurrence: June 18, 2026 ~ June 18, 2026

3. Board approval date: June 18, 2026

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: (1) Number of transaction units: Not applicable (2) Unit price: Not applicable (3) Total transaction amount: USD 86,500 thousand

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party, name disclosure may be omitted): (1) Counterparty: Bora Biologics USA, LLC (2) Relationship with the company: Subsidiary wholly owned by Bora Biologics Holdings, LLC

7. If the counterparty is a related party, state the reason for selecting them, previous transferor, relationship among previous transferor, company, and counterparty, transfer date, and amount: Not applicable

8. If the ownership of the subject matter was held by a related party of the company within the past five years, disclose the date, price, and relationship with the company at the time of acquisition and disposal: Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties, disclose names and book amounts): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities; deferred gains/losses must be explained in table form): Not applicable

11. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements: To be executed according to the capital increase schedule of Bora Biologics USA, LLC

12. Decision method for this transaction, reference basis for pricing, and decision-making unit: Approved by the board resolution of Bora Biologics USA, LLC

13. Net asset value per share of the securities-issuing company: Not applicable

14. Cumulative holdings (including this transaction) of the securities as of now, including quantity, amount, ownership percentage, and restricted rights (e.g., pledge status): (1) Cumulative holding quantity: Not applicable (2) Cumulative holding amount: USD 86,500 thousand (3) Ownership percentage: 100% (4) Restricted rights status: None

15. Cumulative securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' as a percentage of total assets and equity attributable to parent owners in the latest financial statements, and the amount of working capital in the latest financial statements: (1) Percentage of total assets in parent's latest financial statements: 8.61% (2) Percentage of equity attributable to parent owners in parent's latest financial statements: 18.75% (3) Working capital amount in latest financial statements: (3,391,014) thousand NTD Providing long-term investment to support sustained growth of CDMO operations.

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal of securities: This capital increase will provide Bora Biologics USA, LLC with the necessary operating funds to acquire CDMO operating assets in Maryland.

18. Dissenting directors' opinions on this transaction: Not applicable

19. Whether this transaction is a related-party transaction: Yes

20. Date of auditor approval or audit committee consent: Not applicable

21. Whether the accountant issued a non-rational opinion on this transaction: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant's license number: Not applicable

25. Whether it involves a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history with the counterparty in the past year and expected in the next year: Not applicable

28. Source of funds: Not applicable

29. Previous date of material information disclosure on the same event: Not applicable

30. Other explanatory matters: None

FACT BOX

  • Source: PR Times
  • Category: Funding
  • Organizations: Bora Biologics Holdings, LLC / Bora Biologics USA, LLC