Lih Pao: Company Announces Compliance with "Regulations Governing Loaning of Funds and Endorsements/Guarantees by Public Companies" Article 22, Paragraph 1, Subparagraphs 2 and 3

1. Date of occurrence of the event: 2026/05/06 2. Recipient of funds loan: (1) Company name: Lih Pao Industrial (Vietnam) Co., Ltd. (2) Relationship with the company providing the funds loan: A wholly-owned subsidiary with 100% direct shareholding (3) Limit on funds loan (NT$ thousands): 640,000 (4) Original outstanding balance of funds loan (NT$ thousands): 384,000 (5) Amount of this new funds loan (NT$ thousands): 256,000 (6) Is this a funds loan authorized by the board of directors to the chairman for multiple disbursements or revolving use to the same borrower: Yes (7) Outstanding balance of funds loan as of the date of occurrence (NT$ thousands): 640,000 (8) Reason for this new funds loan: Working capital 3. Collateral provided by the recipient company: (1) Content: None (2) Value (NT$ thousands): 0 4. Recipient company's latest financial statements: (1) Capital (NT$ thousands): 597,971 (2) Accumulated profit/loss (NT$ thousands): -7,334 5. Interest calculation method: Annual interest rate of 2.5%. 6. Repayment: (1) Conditions: Repayment in installments or a lump sum before the loan maturity date. (2) Date: Repayment on maturity 7. Outstanding balance of funds loan as of the date of occurrence (NT$ thousands): 640,000 8. Ratio of outstanding funds loan to the net worth of the public company's latest financial statements as of the date of occurrence: 16.47% 9. Source of funds lent by the company: Parent company 10. Other matters that should be specified: (1) The latest financial statements are the 2025 financial report (2) Exchange rate is based on the US dollar exchange rate of 32 NTD as of the end of March 2026