【Shin-Ba-Ba】Announcement on Behalf of Subsidiary Jiangcheng Construction Co., Ltd. Regarding New Endorsement/Guarantee Amount Reaching the Standard under 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: 2026/05/06 2. The company endorsed/guaranteed: (1) Company name: Shin-Ba-Ba Enterprise Co., Ltd. (2) Relationship with the company providing the endorsement/guarantee: Shin-Ba-Ba Enterprise Co., Ltd. is the parent company. Jiangcheng Construction Co., Ltd. is the subsidiary. (3) Limit of endorsement/guarantee (in thousands of TWD): 3,559,960 (4) Original outstanding balance of endorsement/guarantee (in thousands of TWD): 270,000 (5) Amount of new endorsement/guarantee this time (in thousands of TWD): 250,000 (6) Outstanding balance of endorsement/guarantee as of the date of occurrence (in thousands of TWD): 520,000 (7) Actual amount disbursed by the endorsed/guaranteed company (in thousands of TWD): 0 (8) Reason for the new endorsement/guarantee this time: For the operational considerations of the parent company and the entire group, providing some unsold properties as collateral for the parent company's financing. 3. Collateral provided by the endorsed/guaranteed company: (1) Content: None. (2) Value (in thousands of TWD): 0 4. Endorsed/guaranteed company's most recent financial statements: (1) Capital (in thousands of TWD): 1,487,967 (2) Accumulated profit/loss (in thousands of TWD): 150,344 5. Release of endorsement/guarantee liability: (1) Conditions: The endorsement/guarantee liability will be released after the parent company Shin-Ba-Ba Enterprise Co., Ltd. fully repays the financing. (2) Date: Tentatively calculated for three years from the date of occurrence. 6. Total limit of endorsement/guarantee (in thousands of TWD): 18,439,630 7. Outstanding balance of endorsement/guarantee as of the date of occurrence (in thousands of TWD): 920,000 8. Ratio of outstanding balance of endorsement/guarantee to the net worth of the public company's most recent financial statements as of the date of occurrence: 61.83% 9. Ratio of the total outstanding balance of endorsement/guarantee, long-term investments, and funds loaned to the net worth of the public company's most recent financial statements as of the date of occurrence: 81.99% 10. Other matters that should be specified: The amount of this and cumulative endorsement/guarantee does not exceed the limit stipulated in the company's endorsement/guarantee operating procedures. Keywords: Material Information