Coasia-KY: Announcement on behalf of subsidiary regarding endorsement and guarantee improvement plan.

1. Date of occurrence: 2026/05/14 2. Company name: Comfort Precision Electro-Mechanics (Kunshan) Co., Ltd. (hereinafter referred to as Kunshan Comfort) 3. Relationship with the company: Subsidiary 5. Reason for occurrence: Kunshan Comfort provided an endorsement and guarantee for the company's subsidiary, Kunshan Kanglong Electronic Technology Co., Ltd. However, due to reduced performance from the group's transformation in recent years, Kunshan Comfort recognized losses that lowered its net worth, causing the endorsement and guarantee to exceed the limit. The company has established an improvement plan as required. 6. Countermeasures: (1) Kunshan Comfort will strengthen its financial structure and increase its net worth through company transformation, diversified operations, business expansion, active fundraising, and disposal of idle assets. (2) The improvement period is one year (2025.08.27~2026.08.26). (3) The company will track the improvement status quarterly and report to the audit committee, board of directors, and shareholders' meeting.