[Ruili] Announcement of Endorsement and Guarantee Matters by this Company on Behalf of Subsidiary Hainan Ruili Industrial Co., Ltd. Pursuant to Article 25, Paragraph 1, Item 4 of the Regulations Governing Lending and Guarantees by Publicly Issued Companies

1. Date of Fact Occurrence: 115/04/30 2. The Guaranteed Company: (1) Company Name: New Harbin Sports Co., Ltd. (2) Relationship with the Guarantee-Providing Company: Affiliate controlled by the same parent company. (3) Guarantee Limit (in thousands of NTD): 216,164 (4) Original Guarantee Balance (in thousands of NTD): 0 (5) Amount of New Guarantee Added (in thousands of NTD): 92,580 (6) Guarantee Balance up to the Date of Fact Occurrence (in thousands of NTD): 92,580 (7) Actual Utilized Amount by the Guaranteed Company (in thousands of NTD): 0 (8) Reason for New Guarantee Added: This company is providing a guarantee for the financing loan credit line of New Harbin Sports Co., Ltd. 3. Collateral Provided by the Guaranteed Company: (1) Content: None. (2) Value (in thousands of NTD): 0. 4. Latest Financial Statement of the Guaranteed Company: (1) Capital (in thousands of NTD): 360,000 (2) Accumulated Profit/Loss (in thousands of NTD): -63,584 5. Conditions for Release of Guarantee Liability: (1) Conditions: Expiration of credit line or repayment. (2) Date: Repayment or contract expiration date. 6. Total Guarantee Limit (in thousands of NTD): 457,944 7. Guarantee Balance up to the Date of Fact Occurrence (in thousands of NTD): 407,580 8. Up to the Date of Fact Occurrence, the ratio of the guarantee balance provided by A to the net worth of the listed company's latest financial statement: 62.30 9. Up to the Date of Fact Occurrence, the total balance of guarantees, long-term investments, and fund lending, as a percentage of the listed company's latest financial statement net worth: 144.31 10. Other Matters to be Noted: None. Keywords: Material Information