Baguan Corporation Announces Adjustment of Benchmark Date and Related Matters for 2026 Cash Capital Increase

1. Board resolution or company decision on capital increase benchmark date: June 23, 2026 (ROC 115) 2. Whether aggregate reporting for new share issuance is adopted (yes, specify planned issuance period / no): No 3. Regulatory authority reporting effective date: June 16, 2026 (ROC 115) 4. Board resolution (supplementary) issuance date: April 23, 2026 (ROC 115) 5. Total issuance amount and number of shares: NT$200 million / 2,000,000 shares 6. Amount and number of shares issued in this round under aggregate reporting for new share issuance: Not applicable 7. Remaining amount and number of shares after this issuance under aggregate reporting: Not applicable 8. Par value per share: NT$10 9. Issuance price: To be determined and announced separately 10. Number of shares for employee subscription: 200,000 shares 11. Existing shareholders' subscription ratio: 1,600,000 shares, representing 80% of the total new shares issued, will be allocated to existing shareholders based on their shareholding ratio recorded in the shareholder register as of the cash capital increase benchmark date. For every 1,000 shares held, shareholders may subscribe to 20.5125833 shares. 12. Public offering method and number of shares: 200,000 shares 13. Handling of fractional shares and unclaimed shares: Fractional shares less than one share resulting from existing shareholders' subscription may be registered directly with the company's share transfer agent within five days from the start of the share transfer suspension period to be combined. Fractional shares not registered or not reaching one share after combination, as well as shares abandoned or under-subscribed by existing shareholders and employees, will be authorized by the board to be subscribed by designated persons at the issuance price. 14. Rights and obligations of the newly issued shares: The rights and obligations of the new shares issued through this cash capital increase are identical to those of the previously issued ordinary shares, and will be issued in dematerialized form. 15. Use of proceeds from this capital increase: To strengthen working capital 16. Benchmark date for cash capital increase subscription: August 10, 2026 (ROC 115) 17. Last share transfer date: August 5, 2026 (ROC 115) 18. Start date of share transfer suspension: August 6, 2026 (ROC 115) 19. End date of share transfer suspension: August 10, 2026 (ROC 115) 20. Share payment period: August 13 to August 19, 2026 (ROC 115) 21. Contract signing date with banks for collection and dedicated account deposit: To be announced after formal contract signing 22. Entrusted collection deposit institution: To be announced after formal contract signing 23. Entrusted deposit institution: To be announced after formal contract signing 24. Other matters to be disclosed: (1) The company has completed the reporting procedure with the Financial Supervisory Commission under document No. 1150345774 dated June 16, 2026 (ROC 115), for the purpose of strengthening working capital. (2) The issuance price, number of shares, issuance conditions and methods, project plans, fundraising amount, fund utilization, and other related matters regarding the ordinary shares to be issued in this cash capital increase may be determined or revised due to changes in laws and regulations, regulatory adjustments, changes in objective or subjective environments, or other factual needs. The board authorizes the chairman to have full authority to handle such matters.