[Kuo Ching Chemical] Announcement on the record date for capital increase through conversion of employee stock options and domestic third unsecured convertible corporate bonds into common shares

1. Date of Board Resolution: 2026/05/08 2. Source of Capital Increase: Conversion of employee stock options and domestic third unsecured convertible corporate bonds into common shares. 3. Whether to adopt comprehensive registration for new share issuance (If yes, please specify the planned issuance period/No): No 4. Total issuance amount and number of shares for the entire case (If it is a capital increase from earnings or capital reserves, the number of shares issued does not include the portion allocated to employees): Employee stock options: Total issuance amount: NTD 5,500,000, Number of shares issued: 550,000 shares Unsecured convertible corporate bonds: Total issuance amount: NTD 417,550, Number of shares issued: 41,755 shares 5. For comprehensive registration of new share issuance, the amount and number of shares for this issuance: Not applicable 6. For comprehensive registration of new share issuance, the remaining amount and number of shares after this issuance: Not applicable 7. Par value per share: NTD 10 8. Issue price: Employee stock options NTD 30.7, Unsecured convertible corporate bonds NTD 141.3 9. Number of shares subscribed by employees or allocated amount: Number of shares subscribed by employees: 550,000 shares 10. Number of shares for public sale: Not applicable 11. Proportion of subscription by existing shareholders or free allocation: Not applicable 12. Handling method for odd lots and unsubscribed shares after the deadline: Not applicable 13. Rights and obligations of this new share issuance: Same as original common shares 14. Purpose of capital increase funds: Not applicable 15. Other matters to be specified: The Company has set May 8, 2026, as the record date for the capital increase through the conversion of employee stock options and domestic third unsecured convertible corporate bonds into common shares, and will proceed with change registration matters in accordance with laws and regulations.