Kai Fund's Subsidiary GM Announces Board Resolution to Invest in M37 Offshore Fund Ltd.

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Series A shares of M37 Offshore Fund Ltd.

2. Date of occurrence: 115/06/25

3. Number of trading units, unit price, and total transaction amount: (1) Number of trading units, unit price: $1,000 per share, totaling no more than 20,000 shares. (2) Total transaction amount: No more than $20 million USD.

4. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): (1) Counterparty: M37 Offshore Fund Ltd. (2) Relationship with the company: Non-related party

5. If the counterparty is a related party, state the reason for selecting the related party as the transaction counterparty, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the previous transfer date, and the transfer amount: Not applicable

6. If the ownership of the transaction subject was held by a related party of the company within the past five years, state the related party’s acquisition and disposal dates, price, and relationship with the company at the time of transaction: Not applicable

7. Matters related to the disposal of claims in this transaction (including types of collateral attached to the disposed claims; if claims against related parties are disposed, state the name of the related party and the book value of the claim disposed): Not applicable

8. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, list and explain recognition status): Not applicable

9. Delivery or payment terms (including payment periods and amounts), contractual restrictive clauses, and other important agreed matters: As stipulated in the contract

10. Decision-making method for this transaction, reference basis for price determination, and decision-making unit: (1) Decision-making method and reference basis for price determination: Mutual agreement (2) Decision-making unit: Board of Directors

11. Net asset value per share of the securities-issuing company acquired or disposed: Not applicable

12. Whether the private placement reference price of the securities-issuing company differs from the per-share transaction amount by more than 20%: Not applicable

13. Cumulative number, amount, shareholding ratio, and rights restriction status (e.g., pledge status) of the securities involved in this transaction (including this transaction) held to date: (1) Cumulative number: Totaling no more than 20,000 shares (2) Cumulative amount: Totaling no more than $20 million USD (3) Shareholding ratio: Estimated at approximately 5.1% (4) Rights restriction status: None

14. Proportion of private placement securities investment (including this transaction) to total assets and equity attributable to owners of the parent company in the company’s latest financial statements, and the amount of working capital in the latest financial statements: (1) Proportion to total assets in the latest financial statements: 0.69% (2) Proportion to equity attributable to owners of the parent company: 0.83% (3) Amount of working capital in the latest financial statements: Not applicable

15. Manager and brokerage fees: None

16. Specific purpose or use of the acquisition or disposal: For investment business development needs

17. Dissenting directors' opinions regarding this transaction: None

18. Whether this transaction is a related-party transaction: No

19. Date of board approval: Not applicable

20. Date of supervisor approval or audit committee consent: Not applicable

21. Whether the accountant issued an adverse opinion on this transaction: No

22. Name of the accounting firm: Yang Chih United Certified Public Accountants

23. Name of the accountant: Hsiang-Ning Hu

24. Accountant’s license number: Zhongshi CPA Certificate No. 0191

25. Other explanatory matters: 1) Calculated using the exchange rate of USD:TWD 1:31.475 on 115/06/05. 2) GM is the abbreviation for CDIB Global Markets Limited. 3) This transaction will be conducted in stages.