[ESMT] Board Resolution on Issuance of Domestic 2nd Secured Convertible Bonds

1. Date of Board Resolution: 2026/05/22 2. Name: Elite Semiconductor Microconsulting Inc. Domestic 2nd Secured Convertible Bonds 3. Whether Shelf Registration is Adopted: No 4. Total Issuance Amount: Up to 2 billion TWD 5. Par Value per Bond: 100,000 TWD 6. Issuance Price: Minimum 102% of face value; actual amount determined by auction results. 7. Tenor: 3 years 8. Coupon Rate: 0% 9. Collateral: Bank guarantee as per agreement. 10. Purpose of Proceeds: Repayment of bank loans and replenishment of operating capital. 11. Underwriting Method: Public offering via auction. 12. Trustee: KGI Bank 13. Underwriter: KGI Securities 14. Guarantor: Taipei Fubon Bank 15. Payment Agent: Capital Securities Corp. 16. Auditor: N/A 17-21. Conversion, Put/Call options: To be determined in accordance with regulations and announced separately upon regulatory approval. 22. Other: Upon regulatory approval, the Chairperson is authorized to set the issuance date and apply for OTC listing.