Rih Sheng Construction: Announcement per Article 25, Paragraph 1, Subparagraph 4 of the Regulations Governing Loans of Funds and Endorsements/Guarantees by Public Companies

1. Date of occurrence of the event: 2026/05/12 2. The company being endorsed/guaranteed: (1) Company name: Jesun Living Technology Co., Ltd. (2) Relationship with the company providing the endorsement/guarantee: Wholly-owned subsidiary with 100% direct shareholding. (3) Endorsement/guarantee limit (NT$ thousands): 43,006,254 (4) Original endorsement/guarantee balance (NT$ thousands): 1,833,779 (5) Amount of new endorsement/guarantee (NT$ thousands): 1,764,000 (6) Endorsement/guarantee balance as of the date of occurrence (NT$ thousands): 3,597,779 (7) Actual utilized amount by the endorsed/guaranteed company (NT$ thousands): 1,833,779 (8) Reason for this new endorsement/guarantee: To comply with Jesun Living Technology Co., Ltd.'s credit agreement, the Company provides an endorsement/guarantee. 3. Collateral provided by the endorsed/guaranteed company: (1) Content: None. (2) Value (NT$ thousands): 0 4. Latest financial statements of the endorsed/guaranteed company: (1) Capital (NT$ thousands): 1,040,000 (2) Accumulated profit/loss (NT$ thousands): -221,627 5. Release of endorsement/guarantee responsibility: (1) Conditions: The Company's endorsement/guarantee responsibility will be released only after Jesun Living Technology Co., Ltd. repays the loan. (2) Date: When Jesun Living Technology Co., Ltd. repays the loan. 6. Total endorsement/guarantee limit (NT$ thousands): 86,012,508 7. Endorsement/guarantee balance as of the date of occurrence (NT$ thousands): 29,109,679 8. As of the date of occurrence, the ratio of the endorsement/guarantee balance (A) to the net worth of the public company's latest financial statements: 203.06% 9. As of the date of occurrence, the total sum of endorsement/guarantee, long-term investments, and loans of funds as a percentage of the net worth of the public company's latest financial statements: 34.52% 10. Other matters that need to be specified: None. Keywords: Material Information