Roo Hsing Board Resolves Private Placement Share Pricing and Related Matters

1. Date of board resolution: June 12, 2026 2. Type of private placement securities: Common shares 3. Private placement targets and relationship with the company: Targets defined in Article 43-6 of the Securities and Exchange Act. 4. Number of private placement shares: 24,500,000 shares. 5. Allowed private placement quota: Within a limit of 79,500,000 shares with a par value of NT$10 per share, to be executed in three tranches within one year from the date of the shareholders' meeting resolution. 6. Basis and rationality of private placement pricing: The pricing of the company's private placement common shares shall not be lower than 80% of the reference price. The reference price is determined as the higher of: the simple arithmetic average of the closing prices of the common shares on 1, 3, or 5 business days prior to the pricing date, deducting ex-rights and ex-dividend adjustments and adding back capital reduction adjustments; or the simple arithmetic average of the closing prices on 30 business days prior to the pricing date, deducting ex-rights and ex-dividend adjustments and adding back capital reduction adjustments. 7. Use of funds from this private placement: Reinvestment and as partial consideration for acquiring equity in a US subsidiary. 8. Reasons for not adopting public offering: To enrich working capital, repay bank loans, and meet various needs for the company's long-term development. Considering that private placement has the characteristics of being rapid and simple, which better meets the company's needs, the company decided to issue securities through private placement rather than public offering. 9. Objections or reserved opinions of independent directors: None. 10. Actual pricing date: June 12, 2026 11. Reference price: 8.87 12. Actual private placement price, conversion, or subscription price: 7.10 13. Rights and obligations of the new private placement shares: Same as the company's issued common shares, except that transfer restrictions apply under relevant regulations of the Securities and Exchange Act, preventing free transfer within three years after delivery, except under specific statutory circumstances. 14. For securities with conversion, exchange, or subscription rights, the conversion base date: Not applicable 15. For securities with conversion, exchange, or subscription rights, potential equity dilution: Not applicable 16. For securities with conversion or subscription rights, potential impact on listed common share equity ratio after delivery and assuming full conversion or subscription: Not applicable 17. If the expected listed common shares in the preceding item are less than 60 million shares and less than 25%, measures for low equity liquidity: Not applicable 18. Other matters to be stated: (1) Payment period: From June 12, 2026, to June 25, 2026 (2) Capital increase base date: June 25, 2026 (3) The actual implementation of this private placement cash capital increase and other outstanding matters shall be fully authorized to the Chairman to handle if changes or amendments are required due to regulatory revisions, authority rules, operational evaluations, or objective environmental factors.