Polar Sports Co., Ltd. Announces Board Approval of Q1 2026 Earnings Distribution

1. Date of board resolution: May 6, 2026. 2. Year/Quarter to which the dividend belongs: Q1 2026. 3. Period to which the dividend belongs: January 1, 2026 to March 31, 2026. 4. Contents of shareholder distribution: (1) Cash dividend from earnings distribution (NTD/share): 2.00000000. (2) Cash distributed from legal reserve (NTD/share): 0. (3) Cash distributed from capital reserve (NTD/share): 0. (4) Total cash distributed to shareholders (dividend) (NTD): 96,747,150. (5) Stock dividend from earnings capitalization (NTD/share): 0. (6) Stock dividend from legal reserve capitalization (NTD/share): 0. (7) Stock dividend from capital reserve capitalization (NTD/share): 0. (8) Total shares distributed to shareholders (shares): 0. 5. Other matters that need to be specified: None. 6. Par value per common share: NT$10.0000.