[Delicacy] Announcement on behalf of subsidiary Fu Fa Industrial Co., Ltd.: New loan of funds reaching the regulatory threshold

1. Date of occurrence of the event: 2026/04/22 2. Name of the company receiving the loan: (1) Company name: Shan Hua Enterprise Co., Ltd. (2) Relationship to the lending company: A subsidiary directly 82.37% owned by Fu Fa Industrial Co., Ltd. (3) Limit of loan amount (NT$ thousands): 192,721 (4) Original loan balance (NT$ thousands): 0 (5) Amount of this new loan (NT$ thousands): 170,000 (6) Is it a loan authorized by the Board for the Chairman to disburse in installments or as a revolving facility to the same borrower: Yes (7) Loan balance as of the date of occurrence (NT$ thousands): 170,000 (8) Reason for this new loan: Working capital 3. Collateral provided by the borrowing company: (1) Content: None (2) Value (NT$ thousands): 0 4. Recent financial statement data of the borrowing company: (1) Capital (NT$ thousands): 420,000 (2) Accumulated profit/loss (NT$ thousands): -1,702 5. Interest calculation method: Interest paid with principal at maturity, calculated at an annual rate of 3.2% 6. Repayment: (1) Conditions: Principal and corresponding interest returned at maturity (2) Date: 2027/04/21 7. Total loan balance to others as of the date of occurrence (NT$ thousands): 2,724,563 8. Ratio of total loan balance to others to the net worth of the public company’s latest financial statements: 52.42% 9. Source of funds loaned to others: Subsidiary's own funds 10. Other matters to be specified: None