Rayley Announces Endorsement and Guarantee Matters in Accordance with Article 25, Paragraph 1, Item 4 of the Regulations Governing Endorsement and Guarantees by Publicly Issued Companies

1. Date of event: 2026/04/30 2. Endorsed/Guaranteed Party: (1) Company Name: New Har Lin Sports Co., Ltd. (2) Relationship with the endorsing/guaranteeing company: Wholly-owned subsidiary directly held by the company. (3) Guarantee Limit (thousands NTD): 392,524 (4) Original remaining balance of endorsement/guarantee (thousands NTD): 230,000 (5) Amount of new endorsement/guarantee added this time (thousands NTD): 85,000 (6) Remaining balance of endorsement/guarantee as of the date of event (thousands NTD): 315,000 (7) Actual amount utilized by the endorsed/guaranteed company (thousands NTD): 138,400 (8) Reason for new endorsement/guarantee: The company provides endorsement and guarantee for the financing loan credit limit of New Har Lin Sports Co., Ltd. 3. Collateral provided by the endorsed/guaranteed company: (1) Content: None (2) Value (thousands NTD): 0 4. Most recent financial statements of the endorsed/guaranteed company: (1) Capital (thousands NTD): 360,000 (2) Accumulated profit/loss (thousands NTD): -63,584 5. Conditions for release of endorsement/guarantee liability: (1) Conditions: Expiry of credit unit's credit terms or repayment. (2) Date: Repayment or contract expiry date. 6. Total guarantee limit (thousands NTD): 457,944 7. As of the date of event, endorsement/guarantee balance (thousands NTD): 407,580 8. As of the date of event, the ratio of the endorsement/guarantee balance provided by A to the net worth in the most recent financial statements of the publicly issued company: 62.30 9. As of the date of event, the ratio of the sum of endorsement/guarantee, long-term investment, and fund lending balances to the net worth in the most recent financial statements of the publicly issued company: 144.31 10. Other matters to be noted: None