Polaris Pharma-KY Subsidiary TDW HK Announces Capital Increase for Dirui Pharma (Chengdu) Co., Ltd.

1. Date of Event: July 1, 2026 to July 1, 2026

2. Method of New (or Reduced) Investment: Increase investment in Chengdu with USD 10,000,000 in cash

3. Board Approval Date: July 1, 2026

4. Other Approval Dates: Not applicable

5. Number of Units, Unit Price, and Total Transaction Amount: Total Transaction Amount: USD 10,000,000

6. Name of Investee Company in Mainland China: Dirui Pharma (Chengdu) Co., Ltd.

7. Paid-in Capital of the Above-mentioned Mainland Investee Company: RMB 469,945,726.23

8. Proposed Additional Capital for the Above-mentioned Mainland Investee Company: Total Transaction Amount: USD 10,000,000

9. Main Business of the Above-mentioned Mainland Investee Company: New drug manufacturing and R&D

10. Auditor's Opinion Type for the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Unqualified opinion

11. Total Equity in the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: RMB 110,291,458.03

12. Net Profit/Loss in the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: RMB (91,684,643.42)

13. Cumulative Actual Investment in the Above-mentioned Mainland Investee Company to Date: RMB 469,945,726.23

14. Counterparty and Its Relationship with the Company: Subsidiary wholly owned (100%) by the Company

15. If the Counterparty is a Related Party, State the Reason for Selection, Previous Owner, Relationship Among Parties, Previous Transfer Date and Amount: Not applicable

16. If the Owner of the Subject Asset Was a Related Party of the Company Within the Last Five Years, State the Acquisition/Disposal Date, Price, and Relationship at the Time: Not applicable

17. Gain (or Loss) from Disposal: Not applicable

18. Delivery or Payment Terms (including Payment Period and Amount), Contractual Restrictions, and Other Important Agreements: Determined by Board Resolution

19. Decision-Making Method, Reference Basis for Pricing, and Decision-Making Unit: Determined by Board Resolution

20. Broker: Not applicable

21. Specific Purpose of Acquisition or Disposal: Long-term investment

22. Dissenting Director's Opinion on the Transaction: None

23. Is This a Related-Party Transaction?: Yes

24. Date of Supervisor's Approval or Audit Committee's Consent: July 1, 2026

25. Cumulative Investment Amount Approved by the Investment Commission for Mainland China (Including This Investment) to Date: USD 93,649,976

26. Ratio of the Above Cumulative Approved Investment to the Paid-in Capital in the Most Recent Financial Statements: 34.69%

27. Ratio of the Above Cumulative Approved Investment to Total Assets in the Most Recent Financial Statements: 39.10%

28. Ratio of the Above Cumulative Approved Investment to Equity Attributable to Owners of Parent in the Most Recent Financial Statements: 62.14%

29. Cumulative Actual Investment Amount in Mainland China to Date: USD 83,649,976

30. Ratio of the Above Cumulative Actual Investment to the Paid-in Capital in the Most Recent Financial Statements: 30.98%

31. Ratio of the Above Cumulative Actual Investment to Total Assets in the Most Recent Financial Statements: 34.92%

32. Ratio of the Above Cumulative Actual Investment to Equity Attributable to Owners of Parent in the Most Recent Financial Statements: 55.51%

33. Investment Gains/Losses from Mainland China in the Last Three Years: 2023: NT$ (259,304) thousand 2024: NT$ (328,427) thousand 2025: NT$ (435,321) thousand

34. Profit Repatriation Amounts from Mainland China in the Last Three Years: Still in R&D phase; no profit repatriation in all three years.

35. Whether Accountant Issued Non-Reasonable Opinion on This Transaction: Not applicable

36. Name of Accounting Firm: Not applicable

37. Name of Accountant: Not applicable

38. Accountant's Practice Certificate Number: Not applicable

39. Previous Date of Material Information Disclosure on the Same Event: Not applicable

40. Other Explanatory Matters: None