[Kingstar-KY] Announcement of Top Star Textile Limited, a Subsidiary, Regarding Article 22, Paragraph 1, Item 3 of the Regulations for Lending of Funds and Provision of Guarantees by Publicly Issued Companies

1. Date of Fact Occurrence: 115/05/11
2. Recipient of Loan:
(1) Company Name: Top Star Textile Vietnam Co., Ltd.
(2) Relationship with the company providing the loan:
Between overseas subsidiaries directly and indirectly held 100% by the group's parent company
(3) Loan Limit (in thousands of Yuan): 2,378,162
(4) Original outstanding loan balance (in thousands of Yuan): 1,139,760
(5) New loan amount this time (in thousands of Yuan): 411,580
(6) Whether this is a loan where the board of directors authorized the chairman to disburse in installments or for revolving use to the same borrower: Yes
(7) Outstanding loan balance as of the date of fact occurrence (in thousands of Yuan): 1,551,340
(8) Reason for the new loan amount:
Short-term financing
3. Collateral provided by the company receiving the loan:
(1) Content:
None
(2) Value (in thousands of Yuan): 0
4. Company receiving the loan's most recent financial statement:
(1) Capital (in thousands of Yuan): 1,167,818
(2) Accumulated profit/loss (in thousands of Yuan): -362,270
5. Interest calculation method:
As stipulated in the contract
6. Repayment:
(1) Conditions:
As stipulated in the contract
(2) Date:
As stipulated in the contract
7. As of the date of fact occurrence, outstanding loan balance (in thousands of Yuan):
3,260,074
8. As of the date of fact occurrence, the ratio of outstanding loan balance to the net worth of the publicly issued company's most recent financial statement:
92.47
9. Source of funds lent by the company:
The subsidiary itself
10. Other matters that need to be stated:
1. Calculated based on Taiwan Bank's year-end exchange rate of 31.66 on 115/4/30.
2. The capital and accumulated profit/loss amounts in the most recent financial statement of the company receiving the loan are figures reviewed by an accountant for the first quarter of 2026.