Kuan Hsing-KY Announces Adjustment of Dividend Payout Ratio

1. Date of Board or Shareholders' Meeting Resolution: NA

2. Previous Dividend Type and Amount: Cash dividend of NT$152,448,748 for common shares, with NT$4.00 distributed per share.

3. Revised Dividend Type and Amount: Cash dividend of NT$152,448,748 for common shares, with NT$4.05285358 distributed per share.

4. Reason for Change: Due to the company's repurchase of treasury shares and conversion of convertible bonds into common shares, the number of outstanding shares has changed, affecting the per-share dividend rate.

5. Other Matters to be Disclosed: Authorized by the shareholders' meeting held on 2026/06/17, the chairman has been granted full authority to handle the matter.