Jih Sun Tai Chun Announces Completion of Capital Reduction Registration via Treasury Stock Cancellation

1. Regulatory approval date for capital reduction: June 22, 2026 2. Date of completion of capital change registration: June 22, 2026 3. Impact on financial statements (including differences in paid-in capital and outstanding shares, and impact on net asset value per share): (1) Before cancellation of treasury shares: The company's paid-in capital was NT$4,432,893,600, with 443,289,360 shares outstanding, and net asset value per share was NT$25.83. (2) After cancellation of treasury shares: The company's paid-in capital is now NT$4,412,893,600, with 441,289,360 shares outstanding, and net asset value per share is NT$25.96. 4. Planned share exchange program: Not applicable 5. Number of ordinary shares expected to be listed after capital reduction: Not applicable 6. Ratio of listed ordinary shares to total issued ordinary shares after capital reduction (listed shares / total issued shares): Not applicable 7. If the number of listed ordinary shares after capital reduction is less than 60 million and less than 25%, explain measures for low share liquidity: Not applicable 8. Other matters to be disclosed: (1) The company received the Ministry of Economic Affairs' approval letter for change of registration on June 23, 2026. (2) Net asset value per share is calculated based on the most recent audited financial report (Q1 2026).