【OYi Cyber-KY Chuàng】Announcement of the Board of Directors' Approval for the First Share Buyback

1. Date of Board of Directors' resolution: 2026/05/08 2. Purpose of share buyback: Equity conversion 3. Type of shares to be repurchased: Common shares 4. Maximum total amount for share buyback (NTD): 199,518,938 5. Scheduled buyback period: 2026/05/11~2026/07/06 6. Scheduled buyback quantity (shares): 665,000 7. Buyback price range (NTD): 64.00~125.00; if the company's stock price is lower than the lower limit of the price range, the buyback will continue. 8. Buyback method: Repurchase from the centralized trading market 9. Ratio of scheduled buyback shares to the company's total issued shares (%): 1.99 10. Cumulative number of company shares held at the time of declaration (shares): 0 11. Status of company shares repurchased within five years prior to declaration: - No buybacks 12. Status of declared but incomplete buybacks: - None 13. Minutes of the Board of Directors' meeting resolving the share buyback: - The company's Board of Directors resolved to buy back 665,000 shares on May 8, 2026. 14. Regulations for transfer under Article 10 of the "Regulations Governing the Repurchase of Shares by Listed and OTC Companies": - Not applicable 15. Regulations for conversion or subscription under Article 11 of the "Regulations Governing the Repurchase of Shares by Listed and OTC Companies": - 2024 First Employee Stock Option Issuance and Exercise Regulations - Article 1 Purpose of Issuance: - To attract and retain talent essential for the company's development, to motivate employees and company consultants to serve the company, and to enhance their cohesion and sense of belonging to the company, thereby jointly creating benefits for the company and shareholders. These regulations are established in accordance with relevant provisions. - Article 2 Issuance Period: - These employee stock option regulations, after being approved by the Board of Directors, shall be issued once or in installments as needed within two years from the approval date. The actual issuance date shall be authorized by the Chairman. - Article 3 Eligibility and Review Procedures for Stock Option Holders: - Limited to full-time and part-time employees and company consultants who are employed before the stock option record date and approved by the Board of Directors as stock option holders. The stock option record date shall be determined by the Chairman. - (I) The definitions of the aforementioned employees and company consultants are as follows: - 1. Individuals considered employees under the Labor Standards Act. - 2. Individuals who have signed an employment contract with the company. - 3. Employees of affiliated companies. - 4. Individuals who have signed a consultancy contract with the company. - 5. Individuals who have signed a consultancy contract with affiliated companies. - (II) The actual employees and consultants eligible for stock options and the number of shares they can subscribe to will be determined by reference to factors such as job rank, work performance, past and anticipated overall contributions or special achievements, and development potential, and based on relevant principles, the allocation criteria will be clearly defined. The General Manager will draft and submit it to the Chairman for approval, then report to the Board of Directors for consent. - Article 4 Total Number of Shares to Be Issued: - The total number of units of this certificate is 1,475,135 units, and each unit of stock option certificate can subscribe to 1 common share. The total number of new common shares to be issued due to the exercise of stock options is 1,475,135 shares. - Article 5 Exercise Conditions: - (I) Exercise Price: - 1. For those issued before the company's stock is listed (OTC listed), the exercise price shall not be lower than the net asset value per share in the most recent financial report audited or reviewed by an accountant before the issuance date of each installment. - 2. For those issued after the company's stock is listed (OTC listed), the exercise price shall not be lower than the closing price of the company's common stock on the issuance date. If the closing price on that day is lower than the par value, the par value of the common stock shall be the exercise price. - (II) Exercise Period: - 1. The duration of the stock option certificate is four years and three months. Upon expiration, unexercised stock option certificates shall be deemed as a waiver of the stock option right, and the stock option holder may no longer assert their stock option right; the stock option certificate shall not be transferred, except when the stock option holder dies and their legal heirs acquire the stock option right. - 2. Stock option certificates and their rights shall not be transferred, pledged, gifted to others, or disposed of in any other way. - 3. Unless otherwise provided in these regulations, stock option holders, after two years from the grant of the stock option certificate, may exercise their stock options according to the following grant periods and percentages: - -Cumulative maximum exercisable stock option certificate percentage during the stock option certificate grant period - -After two years 50% - -After three years 75% - -After four years 100% - 4. If the company undergoes a merger or acquisition resulting in a change of management, it shall be handled in accordance with the relevant merger and acquisition agreement or plan. - 5. If a stock option holder, after being granted a stock option certificate by the company, commits a serious misconduct such as violating a labor contract, non-competition, confidentiality obligation, work rules, consultancy contract, or exhibits significantly poor work performance, the company may reclaim and cancel the stock option certificates for which the exercise right has not yet been acquired. - (III) Type of shares to be subscribed: The company's common shares. - (IV) If a stock option holder leaves or terminates cooperation for any reason, it shall be handled in the following manner: - 1. Resignation (including voluntary resignation, retirement, layoff, or dismissal) and termination of cooperation (including termination of cooperation for any reason, termination of cooperation due to legal reasons, or non-renewal after expiration): - Stock option certificates that have acquired the right to exercise may be exercised within one month from the date of resignation or termination of cooperation, limited to the duration of the stock option certificate. If it coincides with a period during which stock options cannot be exercised as stipulated in these regulations, the exercise period shall be postponed by the number of days of non-exercisability from the date the right can be exercised. If the right is not exercised within the aforementioned period, it shall be deemed as a waiver of the stock option right. Stock option certificates that have not acquired the right to exercise shall be deemed as a waiver of the stock option right on the date of resignation or termination of cooperation, and the rights under these regulations shall no longer be enjoyed. - 2. Leave without pay: - Stock option holders who have been approved by the company for leave without pay shall exercise their stock option rights that have acquired the right to exercise within three months from the start date of the leave without pay. If not exercised within the period, their stock option exercise rights shall be frozen and deferred until reinstatement. Stock option certificates that have not acquired the right to exercise shall have their rights restored from the date of reinstatement, but the calculation of stock option exercise shall be deferred backward according to the period of leave without pay and parental leave, limited to the duration of this stock option certificate. - 3. General death: - Stock option certificates that have acquired the right to exercise may be exercised by the heir within one year from the date of the deceased's death, provided that Keywords: Material Information