[Roo Hsing] Board Resolves USD 5.55M Cash Capital Increase in Subsidiaries and Sub-subsidiaries to Support Group Working Capital

1. Name and nature of the underlying asset (if preferred shares, specify the terms, e.g., dividend rate): (1) Shares of RH International Holdings Limited (2) Shares of JD United(Cayman) Limited (3) Shares of MF Holding Co., Ltd. 2. Date of occurrence of the event: 2026/06/12 - 2026/06/12 3. Date of passage by the Board of Directors: June 12, 2026 4. Other decision-making date: Not applicable 5. Transaction volume, unit price, and total transaction amount: USD 5,550,000. 6. Counterparty and relationship with the Company (if the counterparty is a natural person and not a related party of the Company, disclosure of the name may be exempted): RH International Holdings Limited / JD United(Cayman) Limited / MF Holding Co., Ltd. are all directly or indirectly 100% owned subsidiaries of the Company. 7. If the counterparty is a related party, announce the reason for selecting the related party, the previous owner, the relationship between the previous owner and the Company and the counterparty, the date and amount of the previous transfer: Not applicable 8. If the owner of the transaction target within the last five years was a related party of the Company, announce the acquisition and disposal dates, price, and relationship with the Company at the time of the transaction: Not applicable 9. Matters related to the disposal of receivables (including the type of collateral attached, the name of the related party if the receivable is from a related party, and the book value of the receivable): Not applicable 10. Gain (or loss) from disposal (not applicable to the acquisition of securities; for deferred items, list the recognition status): Not applicable 11. Delivery or payment terms (including payment period and amount), contract restriction clauses, and other important agreements: To be injected in installments according to actual needs. 12. Decision-making method, basis of price determination, and decision-making unit for this transaction: (1) Transaction method: Passed by the Board of Directors on June 12, 2026, via cash capital increase. (2) Price reference basis: Not applicable (3) Decision-making unit: Board of Directors 13. Net asset value per share of the target company of the acquired or disposed securities: Not applicable 14. Cumulative volume, amount, shareholding ratio, and rights restriction (e.g., pledge) of the securities held up to the present (including this transaction): I. RH International Holdings Limited (1) Cumulative shares held (including this transaction): 57,929 shares (2) Cumulative investment amount (including this transaction): NTD 9,510,756 thousand (3) Shareholding ratio: 100% (4) Rights restriction: N/A II. JD United(Cayman) Limited (1) Cumulative shares held (including this transaction): 5,314,523 shares (2) Cumulative investment amount (including this transaction): NTD 6,785,724 thousand (3) Shareholding ratio: 100% (4) Rights restriction: N/A III. MF Holding Co., Ltd. (1) Cumulative shares held (including this transaction): 947,372 shares (2) Cumulative investment amount (including this transaction): NTD 1,826,845 thousand (3) Shareholding ratio: 100% (4) Rights restriction: N/A 15. Ratio of securities investment (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition and Disposal of Assets by Public Companies" to total assets and equity attributable to owners of the parent company in the most recent financial reports, and the amount of working capital in the most recent financial report: I. RH International Holdings Limited (1) Ratio to total assets in the company's individual financial report: 211.11% (2) Ratio to equity of parent company in the most recent consolidated financial report: 234.61% (3) Working capital in the most recent individual financial report: NTD 175,483 thousand II. JD United(Cayman) Limited (1) Ratio to total assets in the company's individual financial report: 150.62% (2) Ratio to equity of parent company in the most recent consolidated financial report: 167.39% (3) Working capital in the most recent individual financial report: NTD 175,483 thousand III. MF Holding Co., Ltd. (1) Ratio to total assets in the company's individual financial report: 40.55% (2) Ratio to equity of parent company in the most recent consolidated financial report: 45.07% (3) Working capital in the most recent individual financial report: NTD 175,483 thousand 16. Broker and brokerage fee: Not applicable 17. Specific purpose or use of acquisition or disposal: To support the group's working capital needs. 18. Opinions of directors who expressed objections to this transaction: None 19. Is this transaction a related party transaction: Yes 20. Date of approval by supervisor or consent by audit committee: June 12, 2026 21. Has an accountant issued an opinion on the unreasonableness of this transaction: Yes 22. Name of the accounting firm: Not applicable 23. Name of the accountant: Not applicable 24. Practice certificate number of the accountant: Not applicable 25. Does it involve a change in operating model: Yes 26. Explanation of operating model change: Not applicable 27. Transactions with the counterparty in the past year and expected next year: Injected in installments according to actual needs within the scope of the USD 5,550,000 capital increase. 28. Source of funds: Not applicable 29. Date of previous announcement of material information on the same event: Not applicable 30. Other notes: None