[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.