[Kuan Tien Steel] The Company's announcement regarding its subsidiary loan balance reaching the disclosure threshold under Article 22, Paragraph 1, Subparagraph 3 of the 'Regulations Governing the Lending of Funds and Endorsements/Guarantees by Public Companies'

1. Date of occurrence of the event: 2026/05/13 2. Name of the company receiving the loan: (1) Company name: Kuan Tien Investment & Development Co., Ltd. (2) Relationship with the company lending funds: Subsidiary of the Company (3) Loan limit (in thousands of NTD): 523,448 (4) Original outstanding loan balance (in thousands of NTD): 29,000 (5) Amount of new loan in this instance (in thousands of NTD): 29,000 (6) Is it a loan authorized by the Board of Directors for the chairman to disburse in installments or revolve for the same borrower: Yes (7) Outstanding loan balance as of the event date (in thousands of NTD): 58,000 (8) Reason for the new loan in this instance: Needs for working capital and short-term financing (1) Company name: Chia Yuan Investment & Development Co., Ltd. (2) Relationship with the company lending funds: Subsidiary of the Company (3) Loan limit (in thousands of NTD): 523,448 (4) Original outstanding loan balance (in thousands of NTD): 89,500 (5) Amount of new loan in this instance (in thousands of NTD): 29,000 (6) Is it a loan authorized by the Board of Directors for the chairman to disburse in installments or revolve for the same borrower: Yes (7) Outstanding loan balance as of the event date (in thousands of NTD): 118,500 (8) Reason for the new loan in this instance: Needs for working capital and short-term financing (1) Company name: Summer Capital Investment Co., Ltd. (2) Relationship with the company lending funds: Subsidiary of the Company (3) Loan limit (in thousands of NTD): 523,448 (4) Original outstanding loan balance (in thousands of NTD): 10,000 (5) Amount of new loan in this instance (in thousands of NTD): 10,000 (6) Is it a loan authorized by the Board of Directors for the chairman to disburse in installments or revolve for the same borrower: Yes (7) Outstanding loan balance as of the event date (in thousands of NTD): 20,000 (8) Reason for the new loan in this instance: Needs for working capital and short-term financing (1) Company name: Mei You Industrial Co., Ltd. (2) Relationship with the company lending funds: Subsidiary of the Company (3) Loan limit (in thousands of NTD): 523,448 (4) Original outstanding loan balance (in thousands of NTD): 69,500 (5) Amount of new loan in this instance (in thousands of NTD): 30,000 (6) Is it a loan authorized by the Board of Directors for the chairman to disburse in installments or revolve for the same borrower: Yes (7) Outstanding loan balance as of the event date (in thousands of NTD): 99,500 (8) Reason for the new loan in this instance: Needs for working capital and short-term financing 3. Collateral provided by the company receiving the loan: (1) Content: None (2) Value (in thousands of NTD): 0 4. Latest financial statement of the company receiving the loan: (1) Capital (in thousands of NTD): 1,258,504 (2) Accumulated profit/loss (in thousands of NTD): 94,341 5. Interest calculation method: Based on the highest interest rate for short-term borrowings by the Company from financial institutions during the loan period 6. Repayment: (1) Conditions: None (2) Date: Due within one year after the loan 7. Outstanding loan balance as of the event date (in thousands of NTD): 296,000 8. Ratio of outstanding loan balance to net worth of the public company's latest financial statement as of the event date: 5.65% 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 of NTD) for each company receiving the loan: 1. Kuan Tien Investment: Capital 810,804; Accumulated P/L 132,708. 2. Chia Yuan Investment: Capital 131,000; Accumulated P/L -75,695. 3. Summer Capital Investment: Capital 50,000; Accumulated P/L 530. 4. Mei You Industrial: Capital 266,700; Accumulated P/L 36,798.