Test Rite: Company Announcement Regarding Article 25, Paragraph 1, Subparagraphs 2, 3, and 4 of the "Regulations Governing the Loaning of Funds and Endorsement/Guarantee by Public Companies"

1. Date of occurrence of the event: 2026/05/13 2. Counterparty being endorsed/guaranteed: (1) Company name: Test Rite Tepro GmbH. (2) Relationship with the company providing endorsement/guarantee: A subsidiary in which the company directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 3,455,642 (4) Original balance of endorsement/guarantee (in thousands of NTD): 444,314 (5) New additional amount of endorsement/guarantee (in thousands of NTD): 111,078 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 555,392 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 333,235 (8) Reason for the new additional endorsement/guarantee: Guarantee for new bank credit lines for the subsidiary. (1) Company name: Test-Rite Products Corp. (2) Relationship with the company providing endorsement/guarantee: A subsidiary in which the company directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 3,455,642 (4) Original balance of endorsement/guarantee (in thousands of NTD): 1,164,760 (5) New additional amount of endorsement/guarantee (in thousands of NTD): 629,600 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 1,794,360 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 629,600 (8) Reason for the new additional endorsement/guarantee: Guarantee for new bank credit lines for the subsidiary. 3. Collateral provided by the endorsed/guaranteed company: (1) Content: None. (2) Value (in thousands of NTD): 0 4. Latest financial statement of the endorsed/guaranteed company: (1) Capital (in thousands of NTD): 2,546,991 (2) Accumulated profit/loss (in thousands of NTD): -1,488,832 5. Release from endorsement/guarantee liability: (1) Conditions: Automatic release upon expiration of the guarantee period. (2) Date: 2027/5/13 EUR3,000,000; 2027/5/13 USD20,000,000 6. Total limit of endorsement/guarantee (in thousands of NTD): 6,911,284 7. Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 3,137,262 8. Ratio of endorsement/guarantee balance to the net worth of the public company's latest financial statements as of the date of occurrence: 45.39% 9. Ratio of the total balance of endorsement/guarantee, long-term investments, and loans to the net worth of the public company's latest financial statements as of the date of occurrence: 72.17% 10. Other matters that need to be specified: None.