[Kinsus] Announcement on Adjusting the Share Exchange Record Date with IntelliEPI Inc. (Cayman)

1. Date of occurrence: 2026/04/24 2. Date of original announcement: 2025/12/04 3. Summary of original announcement: The Board of Directors approved a share exchange with IntelliEPI Inc. on Dec 4, 2025. On Jan 19, 2026, the tentative record date was set for Apr 24, 2026. 4. Reason for change and main content: Per the agreement, the Chairman was authorized to negotiate date adjustments. IntelliEPI obtained approval from the Ministry of Economic Affairs on Apr 1, 2026, and Kinsus filed with the TWSE on Apr 15, 2026. To accommodate the necessary processing time, both parties agreed to move the record date to May 5, 2026. 5. Impact on finance and business: None. 6. Other matters: None.