Ba Guan Announces FSC Approval to Withdraw 115th Year Cash Capital Increase for Common Shares

1. Date of Event: July 1, 2026 (Minguo Year 115)

2. Company Name: Ba Guan Enterprise Co., Ltd.

3. Relationship with Company: Parent Company

4. Cross-shareholding Ratio: Not applicable

5. Reason for Occurrence: The company's application to withdraw the 115th-year cash capital increase plan for issuing common shares has been approved by the Financial Supervisory Commission on July 1, 2026, under FSC-Securities No. 1150348743.

6. Countermeasures: (1) As of 5:00 PM on June 25, 2026 (Minguo Year 115), the company has not received any capital increase payments. (2) If any capital increase payments are received in the future, the company will proactively contact shareholders and refund the amounts with interest calculated at the fixed annual rate of 1.700% for one to less than two-year time deposits, as publicly announced by the Bank of Taiwan on June 24, 2026.

7. Other Matters to be Disclosed: If the entity involved is a publicly issued company or above, this significant information also qualifies as a material event under Article 7, Paragraph 9, Item 9 of the Enforcement Rules of the Securities and Exchange Act, which significantly affects shareholders' rights or securities prices. No additional matters to disclose.