【Transcend】Announcement of the Record Date for the First Allocation of Restricted Stock Units for Employees Declared to be Issued in 2025 by the Company's Board of Directors

1. Date of occurrence of the event: 2026/05/07 2. Company name: Transcend Information, Inc. 3. Relationship with the company (please enter 'the company' or 'subsidiary'): The company 4. Shareholding ratio: Not applicable 5. Reason for occurrence: (1) The company's issuance of restricted stock units for employees in 2025, resolved by the board of directors on 2025/05/08, was approved by the ordinary shareholders' meeting on 2025/06/20 and granted approval for declaration by the Financial Supervisory Commission per letter No. 1140358406 dated 2025/09/18. (2) The company's board of directors resolved on 2026/05/07 to issue 677,000 shares without consideration for this (first) allocation, with the capital increase record date set as 2026/05/07. 6. Countermeasures: Not applicable 7. Other matters that need to be specified (If the subject of the event or resolution is a public company or above, this material information also complies with Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act regarding matters that have a material impact on shareholders' equity or securities prices): None