【Dyaco】Company Announcement Pursuant to Article 22, Paragraph 1, Subparagraphs 2 and 3 of the Regulations Governing Loaning of Funds and Endorsements/Guarantees by Public Companies

1. Date of occurrence of the event: 2026/05/13
2. Recipient of the loan:
(1) Company name: FITNESS EQUIPMENT SERVICES, LLC
(2) Relationship with the company providing the loan: 100% owned subsidiary of the company
(3) Loan limit (NTD thousands): 986,445
(4) Original outstanding loan balance (NTD thousands): 464,062
(5) New loan amount (NTD thousands): 219,272
(6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No
(7) Outstanding loan balance as of the date of occurrence (NTD thousands): 683,334
(8) Reason for the new loan: Business transactions

(1) Company name: DYACO UK LIMITED
(2) Relationship with the company providing the loan: 99.66% owned subsidiary of the company
(3) Loan limit (NTD thousands): 178,384
(4) Original outstanding loan balance (NTD thousands): 137,496
(5) New loan amount (NTD thousands): 36,362
(6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No
(7) Outstanding loan balance as of the date of occurrence (NTD thousands): 173,858
(8) Reason for the new loan: Business transactions

(1) Company name: SPIRIT DIRECT, L.L.C.
(2) Relationship with the company providing the loan: 100% owned subsidiary of the company
(3) Loan limit (NTD thousands): 94,263
(4) Original outstanding loan balance (NTD thousands): 91,694
(5) New loan amount (NTD thousands): 2,569
(6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No
(7) Outstanding loan balance as of the date of occurrence (NTD thousands): 94,263
(8) Reason for the new loan: Business transactions

(1) Company name: DYACO JAPAN
(2) Relationship with the company providing the loan: 100% owned subsidiary of the company
(3) Loan limit (NTD thousands): 56,285
(4) Original outstanding loan balance (NTD thousands): 47,877
(5) New loan amount (NTD thousands): 7,588
(6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No
(7) Outstanding loan balance as of the date of occurrence (NTD thousands): 55,465
(8) Reason for the new loan: Business transactions

(1) Company name: 巨琛工業股份有限公司 (Juchien Industrial Co., Ltd.)
(2) Relationship with the company providing the loan: 91.5% owned subsidiary of the company
(3) Loan limit (NTD thousands): 336,735
(4) Original outstanding loan balance (NTD thousands): 151,996
(5) New loan amount (NTD thousands): 4,616
(6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No
(7) Outstanding loan balance as of the date of occurrence (NTD thousands): 156,612
(8) Reason for the new loan: Business transactions

(1) Company name: Spirit Manufacturing Inc.
(2) Relationship with the company providing the loan: 100% owned subsidiary of the company
(3) Loan limit (NTD thousands): 599,884
(4) Original outstanding loan balance (NTD thousands): 0
(5) New loan amount (NTD thousands): 198,296
(6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No
(7) Outstanding loan balance as of the date of occurrence (NTD thousands): 198,296
(8) Reason for the new loan: Business transactions

3. Collateral provided by the recipient of the loan:
(1) Content: None
(2) Value (NTD thousands): 0

4. Latest financial statements of the recipient of the loan:
(1) Capital (NTD thousands): 909,545
(2) Accumulated profit/loss (NTD thousands): 1,658,559

5. Interest calculation method: As per contract

6. Repayment:
(1) Conditions: As per contract
(2) Date: As per contract

7. Outstanding loan balance as of the date of occurrence (NTD thousands): 1,526,909

8. Ratio of outstanding loan balance to the net worth of the public company's latest financial statements as of the date of occurrence: 36.95%

9. Source of company's loaned funds: Parent company

10. Other matters that should be specified: None