Nissin-KY Announces Capital Increase for Subsidiary Regal Jewelry Manufacture Co., Ltd. to Repay Bank Loans

1. Date of Board Resolution or Company Decision: 115/04/09 2. Number of Shares to be Issued: 879,524 3. Par Value Per Share: THB 100 4. Total Amount of Issuance: 87,952,400 5. Issue Price: THB 100 per share 6. Number of Shares for Employee Subscription: 0 7. Subscription Ratio for Existing Shareholders: 100% 8. Public Offering Method and Number of Shares: 0 9. Handling of Fractional Shares and Unsubscribed Shares: To be fully subscribed by the sole holding parent company. 10. Rights and Obligations of New Shares: Same rights and obligations as old shares. 11. Purpose of Capital Increase: Repayment of bank loans. 12. Record Date for Subscription: 115/04/10 13. Last Transfer Date: Not applicable 14. Suspension of Transfer Start Date: Not applicable 15. Suspension of Transfer End Date: Not applicable 16. Payment Period for Subscription Funds: From 115/04/10 to 115/04/24 17. Contract Date with Collection and Custodial Banks: Not applicable 18. Appointed Collection Bank: Not applicable 19. Appointed Custodial Bank: Not applicable 20. Other Matters to be Noted: Payment can be made directly to the subsidiary's bank account. There are no designated collection or custodial institutions. The company's board of directors approved the investment of NT$87,952,400 in its subsidiary on April 7th, and this has already been announced.