[Polaris Group-KY] Announcement to Creditors Regarding AGM Resolution to Reduce Capital to Cover Losses

1. Date of occurrence: 2026/05/15 2. Company name: Polaris Group 3. Relationship with the Company: Head Office 4. Reciprocal shareholding ratio: Not applicable 5. Cause of occurrence: The AGM on May 15, 2026, approved a capital reduction to cover accumulated losses. 6. Countermeasures: (1) To improve the financial structure, the company will reduce capital. As of Dec 31, 2025, accumulated losses were NT$4,735,327 thousand. The capital will be reduced by NT$4,299,463,440, canceling 429,946,344 common shares. The reduction ratio is 50% (500 shares canceled for every 1,000 shares). (2) The total authorized capital is NT$20 billion. The current paid-in capital is NT$8,598,926,880. Fractional shares resulting from the reduction will be handled according to regulations, and the Chairman is authorized to find specific persons to subscribe to remaining fractional shares at par value. (3) The paid-in capital after reduction will be NT$4,299,463,440. The rights of the new shares are identical to existing ones. (4) Upon regulatory approval, the Chairman will set the effective date and stock replacement schedules. (5) The Chairman is authorized to handle any necessary adjustments due to changes in outstanding shares or regulations. (6) Creditors with objections must submit them in writing to 'Polaris Group, 7F, No. 298, Ruiguang Rd., Neihu Dist., Taipei City' between May 18 and June 18, 2026. Failure to do so implies no objection. (7) This announcement to creditors is made under Article 281 (mutatis mutandis Articles 73 and 74) of the Company Act. 7. Other matters: None.