志強-KY Announces Disclosure Pursuant to Article 22, Paragraph 1, Item 1 of the Regulations Governing Fund Lending and Endorsement/Guarantee by Publicly Offered Companies

1. Date of event: May 11, 2026 2. Whether the balance of fund lending to others by the publicly offered company and its subsidiaries reaches 20% or more of the net worth of the publicly offered company on the latest financial statement: (1) Company name receiving fund lending: Elephant Step Co., Ltd. (2) Relationship with the company providing fund lending: Both are Seychelles companies directly and indirectly held 100% voting shares by the parent company. (3) Lending limit (in thousands of NTD): 1,553,001 (4) Lending balance as of the date of event (in thousands of NTD): 1,082,088 (5) Reason for fund lending as of the date of event: Operational turnover (1) Company name receiving fund lending: Fongyuan International Co., Ltd. (2) Relationship with the company providing fund lending: Both are Seychelles companies directly and indirectly held 100% voting shares by the parent company. (3) Lending limit (in thousands of NTD): 1,553,001 (4) Lending balance as of the date of event (in thousands of NTD): 120,232 (5) Reason for fund lending as of the date of event: Operational turnover 3. Lending balance to others as of the date of event (in thousands of NTD): 8,356,120 4. Ratio of lending balance to others as of the date of event to the net worth of the publicly offered company on the latest financial statement: 53.81% 5. Source of funds lent by the company to others: Parent company 6. Other matters to be noted: USD exchange rate on 4/30: 31.64; Euro exchange rate: 37