[Yih Tai] Announcement on subsidiary's capital lending and endorsement guarantee based on Article 22, Paragraph 1, Subparagraph 3 of the Regulations Governing the Loaning of Funds and Endorsements/Guarantees by Public Companies

1.Date of occurrence of the event: 2026/05/08 2.Recipient of the capital loan: (1)Company name: Dongguan Yih Tai Electric Wire & Cable Co., Ltd. (2)Relationship with the company providing the capital loan: Dongguan Yih Tai is a 100% owned subsidiary of Ya Yi Co., Ltd. (3)Limit for capital loans (in thousands of NTD): 306,989 (4)Original capital loan balance (in thousands of NTD): 0 (5)Amount of new capital loan (in thousands of NTD): 94,995 (6)Is this a capital loan where the board of directors authorizes the chairman to make multiple disbursements or revolving credit to the same borrower: Yes (7)Capital loan balance as of the date of occurrence of the event (in thousands of NTD): 94,995 (8)Reason for the new capital loan: Working capital needs 3.Collateral provided by the recipient of the capital loan: (1)Content: None (2)Value (in thousands of NTD): 0 4.Most recent financial statements of the recipient of the capital loan: (1)Capital (in thousands of NTD): 198,670 (2)Accumulated profit/loss (in thousands of NTD): -257,971 5.Interest calculation method: None 6.Repayment: (1)Conditions: Repayment at maturity (2)Date: Loan period of one year 7.Capital loan balance as of the date of occurrence of the event (in thousands of NTD): 602,136 8.Ratio of capital loan balance to net worth of the public company's most recent financial statements as of the date of occurrence of the event: 27.15% 9.Source of the company's capital loans to others: The subsidiary itself 10.Other matters that need to be specified: None Keywords: Material Information