Announcement by Young Optics Inc. pursuant to Article 22, Paragraph 1, Subparagraph 3 of the Regulations Governing Loaning of Funds and Endorsements/Guarantees by Publicly Held Companies

1. Date of occurrence of the event: 2026/04/24 2. Recipient of the loan: (1) Company name: Young Optics (BD) LTD. (2) Relationship with the company providing the loan: An indirect 100%-owned investment company of the company. (3) Maximum loan amount (NT$ thousands): 1,118,054 (4) Original loan balance (NT$ thousands): 95,985 (5) Amount of this new loan (NT$ thousands): 95,985 (6) Whether the board of directors authorized the chairman to make multiple disbursements or revolving loans to the same borrower: Yes (7) Loan balance as of the date of occurrence of the event (NT$ thousands): 191,970 (8) Reason for this new loan: Operational working capital needs 3. Collateral provided by the recipient of the loan: (1) Content: None (2) Value (NT$ thousands): 0 4. Recipient's most recent financial statements: (1) Capital (NT$ thousands): 439,830 (2) Accumulated profit/loss (NT$ thousands): -769,078 5. Interest calculation method: As per contract terms 6. Repayment: (1) Conditions: As per contract terms (2) Date: As per contract terms 7. Loan balance as of the date of occurrence of the event (NT$ thousands): 191,970 8. Ratio of loan balance to net worth of the publicly held company's most recent financial statements as of the date of occurrence of the event: 6.79% 9. Source of company's loans to others: Parent company 10. Other matters that need to be specified: The company's original loan of USD 3 million to Young Optics (BD) LTD. is due on November 2, 2026. The exchange rate is calculated at 1 USD = 31.995 NTD.