Bai He Announces Subsidiary's Endorsement Guarantees Reaching Regulations for Public Companies on Lending Funds and Providing Endorsement Guarantees, Article 25, Paragraph 1, Subparagraph 4

1. Date of occurrence of the event: 2026/05/07 2. The company endorsed or guaranteed: (1) Company name: Vietnam Bai Hong Co., Ltd. (2) Relationship with the company providing the endorsement guarantee: Indirectly holds more than 50% of the voting shares of the subsidiary. (3) Limit of endorsement guarantee (NT$ thousands): 18,004,630 (4) Original endorsement guarantee balance (NT$ thousands): 9,712,338 (5) Newly added endorsement guarantee amount (NT$ thousands): 1,930,472 (6) Endorsement guarantee balance as of the date of occurrence (NT$ thousands): 11,642,810 (7) Actual amount utilized by the company endorsed or guaranteed (NT$ thousands): 5,830,359 (8) Reasons for the newly added endorsement guarantee: 1. Renewal of credit line 2. Early convening of the board meeting, causing the current renewed credit line to overlap with the existing credit line. 3. Collateral provided by the endorsed/guaranteed company: (1) Content: None (2) Value (NT$ thousands): 0 4. Latest financial statements of the endorsed/guaranteed company: (1) Capital (NT$ thousands): 6,820,310 (2) Accumulated profit/loss (NT$ thousands): -2,977,497 5. Conditions for releasing endorsement guarantee liability: (1) Conditions: When the endorsed/guaranteed company's bank credit line guarantee is released. (2) Date: Upon expiration of the guarantee period. 6. Total limit of endorsement guarantee (NT$ thousands): 53,316,676 7. Endorsement guarantee balance as of the date of occurrence (NT$ thousands): 16,375,980 8. As of the date of occurrence, the ratio of endorsement guarantee balance to the net worth of the public company's latest financial report: 122.86% 9. As of the date of occurrence, the sum of endorsement guarantee, long-term investment, and funds lent balances as a ratio to the net worth of the public company's latest financial report: 118.52% 10. Other matters to be specified: Bai He Industrial Co., Ltd. has newly added an endorsement guarantee of USD 31,000 thousand and VND 800,000,000 thousand (equivalent to NT$1,930,472 thousand) for Vietnam Bai Hong Co., Ltd.