Bora Pharmaceuticals USA Announces Cash Capital Increase for Subsidiary Bora Biologics Holdings, LLC

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

2. Date on which the fact occurred: June 18, 2026 ~ June 18, 2026

3. Date of board approval: 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 an individual and not a related party, name disclosure may be omitted): (1) Counterparty: Bora Biologics Holdings, LLC (2) Relationship with the company: Subsidiary wholly owned by Bora Pharmaceuticals USA Inc.

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, and if receivables from related parties are involved, disclose names and book amounts): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities; if previously deferred, explain recognition): Not applicable

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

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

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

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

15. Cumulative investments in securities under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' (including this transaction), as a percentage of total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements: (1) Percentage of total assets in the latest financial statements of the parent company: 45.33% (2) Percentage of equity attributable to owners of the parent in the latest financial statements: 98.69% (3) Working capital amount in the latest financial statements: (3,391,014) thousand NTD Providing long-term investment to fuel sustained growth in 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 Holdings, LLC with the necessary operating funds to acquire CDMO operating assets in Maryland, USA, through Bora Biologics USA, LLC.

18. Dissenting directors' opinions on this transaction: None

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

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

21. Whether the accountant issued a non-reasonable 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 this involves a change in business model: Yes

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 for the same event: Not applicable

30. Other explanatory matters: None