Kuan Tien Steel Announces Subsidiary Kuan Tien Investment Development Co., Ltd.'s Loan Balance Reaches Disclosure Threshold Under Article 22, Paragraph 1, Subparagraph 3 of Regulations Governing Loaning of Funds and Endorsements/Guarantees by Public Companies

1. Date of occurrence: 2026/05/13 2. Details of companies receiving loans: (1) Company name: Kuan Tien Steel Corp. (2) Relationship with the company providing the loan: Parent company (3) Loan limit (in thousands NTD): 529,652 (4) Original loan balance (in thousands NTD): 29,000 (5) Newly added loan amount (in thousands NTD): 29,000 (6) Is this a revolving loan or a staggered disbursement authorized by the board for the same borrower: Yes (7) Loan balance as of the date of occurrence (in thousands NTD): 58,000 (8) Reason for the newly added loan: Need for operational turnover and short-term financing

(1) Company name: Jiayuan Investment Development Co., Ltd. (2) Relationship with the company providing the loan: Subsidiary of parent company (3) Loan limit (in thousands NTD): 529,652 (4) Original loan balance (in thousands NTD): 41,000 (5) Newly added loan amount (in thousands NTD): 29,000 (6) Is this a revolving loan or a staggered disbursement authorized by the board for the same borrower: Yes (7) Loan balance as of the date of occurrence (in thousands NTD): 70,000 (8) Reason for the newly added loan: Need for operational turnover and short-term financing

(1) Company name: Meiyou Industrial Co., Ltd. (2) Relationship with the company providing the loan: Subsidiary (3) Loan limit (in thousands NTD): 529,652 (4) Original loan balance (in thousands NTD): 60,000 (5) Newly added loan amount (in thousands NTD): 30,000 (6) Is this a revolving loan or a staggered disbursement authorized by the board for the same borrower: Yes (7) Loan balance as of the date of occurrence (in thousands NTD): 90,000 (8) Reason for the newly added loan: Need for operational turnover and short-term financing

3. Collateral provided by the companies receiving loans: (1) Content: None (2) Value (in thousands NTD): 0 4. Latest financial statements of the companies receiving loans: (1) Capital (in thousands NTD): 4,866,447 (2) Accumulated profit/loss (in thousands NTD): -204,494 5. Interest calculation method: The highest interest rate of the company's short-term borrowings from financial institutions during the loan period. 6. Repayment: (1) Conditions: None (2) Date: Due within one year after the loan. 7. Total loan balance as of the date of occurrence (in thousands NTD): 218,000 8. Ratio of total loan balance to the net worth in the latest financial statements of the public company as of the date of occurrence: 4.16% 9. Source of funds for the company's loans to others: Financial institutions, others 10. Other matters that should be specified: Capital and accumulated profit/loss (in thousands NTD) of each company receiving loans: 1. Kuan Tien Steel: Capital 4,468,747; Accumulated profit/loss -165,597. 2. Jiayuan Investment: Capital 131,000; Accumulated profit/loss -75,695. 3. Meiyou Industrial: Capital 266,700; Accumulated profit/loss 36,798.