[Jih Cheng-KY] Announcement of the main purpose in accordance with Article 25, Paragraph 1, Subparagraph 4 of the Regulations Governing Loaning of Funds and Endorsements/Guarantees by Public Companies.

1. Date of occurrence of the event: April 7, 2026
2. Recipient of the loan:
(1) Company name: Regal Jewelry Manufacture Co., Ltd.
(2) Relationship with the company providing the loan:
A significant subsidiary with 99.9% equity held by the group.
(3) Loan limit (in thousands of NTD): 329,057
(4) Original loan balance (in thousands of NTD): 0
(5) Amount of new loan (in thousands of NTD): 60,000
(6) Is this a loan authorized by the board of directors for the chairman to disburse in installments or on a revolving basis to the same borrower: No
(7) Loan balance as of the date of occurrence of the event (in thousands of NTD): 60,000
(8) Reason for the new loan:
Due to working capital needs for operations.
3. Collateral provided by the recipient of the loan:
(1) Content:
None
(2) Value (in thousands of NTD): 0
4. Most recent financial statements of the recipient of the loan:
(1) Capital (in thousands of NTD): 845,421
(2) Accumulated profit/loss (in thousands of NTD): 347,906
5. Interest calculation method:
Based on the loan interest rates of local banks in Thailand, where the operations are located.
6. Repayment:
(1) Conditions:
Principal and interest to be repaid within 1 year from the first drawdown date.
(2) Date:
April 6, 2027 (within 1 year from the first drawdown date)
7. Loan balance as of the date of occurrence of the event (in thousands of NTD):
60,000
8. Ratio of loan balance to the net worth of the public company's most recent financial statements as of the date of occurrence of the event:
7.29%
9. Source of funds loaned by the company to others:
Parent company
10. Other matters that need to be specified:
The above figures are calculated based on the self-reported financial statements as of February 28, 2026.