【E.SUN Financial】Company Plans to Acquire 100% Equity of SanShang Meipon Insurance Agency Co., Ltd.

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Ordinary shares of SanShang Meipon Insurance Agency Co., Ltd.

2. Date of occurrence: June 23, 115 ~ June 23, 115

3. Board approval date: June 23, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Transaction quantity: 1,000,000 shares Unit price: Approximately NT$75 Total transaction amount: Approximately NT$75,000,000

6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, name disclosure may be omitted): Counterparty: SanShang Investment Holding Co., Ltd. Ms. Hsu Yin-Hsin, a director of our company, serves as a manager at the counterparty, SanShang Investment Holding Co., Ltd. This transaction constitutes an asset acquisition from a related party and has been conducted in accordance with the regulations for publicly issued companies regarding asset acquisition/disposal, the Financial Holding Company Act, and related-party transaction rules. Disclosure and conflict-of-interest avoidance procedures have been carried out per the company’s governance guidelines and relevant laws. After evaluation, the transaction terms are deemed reasonable and will not affect shareholders’ rights.

7. If the counterparty is a related party, disclose the reason for selecting such party, previous transferor, relationships among the previous transferor, the company, and the counterparty, previous transfer date, and transfer amount: 1. Reason for selecting a related party as counterparty: The company held an extraordinary shareholders’ meeting on January 23, 115 (2026), approving the acquisition of SanShang Meipon Life Insurance Co., Ltd. To strengthen the company’s insurance agency business layout and improve the integration efficiency of financial services, it plans to acquire 100% equity of the target company. 2. No prior transfer occurred

8. If the owner of the subject matter was a related party of the company within the past five years, disclose the date, price, and relationship with the company at the time of acquisition and disposal: Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are involved, disclose the names and book amounts): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, explain recognition status): Not applicable

11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: The company plans to acquire 100% equity of SanShang Insurance Agency via share transfer. The consideration is in cash. The purchase price will be paid and settlement completed on the settlement date as stipulated in the share purchase agreement or mutually agreed upon by both parties, after obtaining regulatory approval and fulfillment of the settlement conditions specified in the contract.

12. Decision-making method for the transaction, basis for price determination, and decision-making unit: 1. Transaction decision method: Based on the most recent audited and self-calculated net asset value per share, as well as the valuation results from the appraisal firm engaged by the company. The decision was made following deliberation by the Audit and Risk Management Committee and board resolution on June 23, 115 (2026). 2. Basis for price determination: (1) Equity value analysis report issued by EY Financial Advisory Services Co., Ltd. (2) Independent expert opinion on price reasonableness issued by Yang Chih United Certified Public Accountants. 3. Decision-making unit: Board of Directors

13. Net asset value per share of the securities-issuing company: NT$62.94

14. Cumulative holdings (including this transaction) of the securities involved, in terms of quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): 0

15. Proportion of securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' to the company’s total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements: 0

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal of securities: Long-term investment

18. Dissenting directors’ opinions on this transaction: None

19. Whether this transaction is a related-party transaction: Yes

20. Date of supervisor approval or audit committee consent: June 23, 115 (2026)

21. Whether the accountant issued a non-reasonable opinion: No

22. Name of accounting firm: Yang Chih United Certified Public Accountants

23. Name of accountant: Certified Public Accountant Hu Hsiang-Ning

24. Accountant license number: Taichung City CPA No. 191

25. Whether it involves a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction status with the counterparty in the past year and expected within the next year: None

28. Source of funds: Internal funds or short-term and long-term debt instruments

29. Previous material information announcement date for the same event: Not applicable

30. Other explanatory matters: None