Baihe Announces Board Resolution for Subsidiary Baihe Industrial Co., Ltd. to Increase Capital in Vietnam Baihong Responsibility Co., Ltd.

1. Name and nature of the target (if preferred shares, the agreed issuance conditions such as dividend rate should also be specified): Shares of Vietnam Baihong Responsibility Co., Ltd. (referred to as: Vietnam Baihong Company) 2. Date of occurrence of the event: 2026/5/7~2026/5/7 3. Date of board approval: May 7, 2026 4. Other approval dates: Not applicable 5. Transaction quantity, unit price, and total transaction amount: Transaction unit quantity, unit price: Not applicable Total transaction amount: USD 120,000 thousand 6. Counterparty and its relationship with the company (if the counterparty is a natural person and not a related party of the company, their name may be omitted): Not applicable 7. If the counterparty is a related party, the reason for selecting the related party as the transaction object, the previous owner, the relationship between the previous owner and the company and the counterparty, the previous transfer date, and transfer amount should also be announced: Not applicable 8. If the owner of the transaction target has been a related party of the company within the last five years, the acquisition and disposal dates, prices, and relationship with the company at the time of the transaction should also be announced: Not applicable 9. Relevant matters concerning the disposal of claims (including the type of collateral attached to the disposed claims, and if the disposed claims belong to related parties, the name of the related party and the book value of the disposed claims of such related party should also be announced): Not applicable 10. Disposal gains (or losses) (not applicable to acquisition of securities) (if deferred, explanation of recognition should be listed): Not applicable 11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: Transaction or payment terms: To be handled according to the funding schedule of Vietnam Baihong Company. Contractual restrictions: None Important agreements: None 12. Method of determining this transaction, basis for price determination, and decision-making unit: Method of determining the transaction, basis for price determination: Cash capital increase Decision-making unit: Board of directors 13. Net asset value per share of the acquired or disposed securities target company: Not applicable 14. As of now, the cumulative quantity, amount, shareholding ratio, and restrictions on rights (such as pledge status) of this transaction's securities (including this transaction): Baihe Industrial Company's direct shareholding in Vietnam Baihong Company: (1) Quantity: 150,000 thousand shares (2) Amount: USD 150,000 thousand (3) Shareholding ratio: 44.51% (4) Restrictions on rights: None

Baihe Industrial Company indirectly holds 100% of Hong Kong Baiqi International Trading Co., Ltd. (hereinafter referred to as: Hong Kong Baiqi Company). Hong Kong Baiqi Company's direct shareholding in Vietnam Baihong Company: (1) Quantity: 187,000 thousand shares (2) Amount: USD 187,000 thousand (3) Shareholding ratio: 55.49% (4) Restrictions on rights: None 15. As of now, the investment in securities (including this transaction) listed in Article 3 of the "Regulations Governing the Acquisition or Disposal of Assets by Public Companies" as a percentage of the company's total assets and equity attributable to owners of the parent in the latest financial report, and the working capital amount in the latest financial report (Note 2): Baihe Industrial Company's direct shareholding in Vietnam Baihong Company: (1) Percentage of total assets: 27.90% (2) Percentage of equity attributable to Taiwan Baihe Company: 35.34% (3) Working capital amount: NT$214,958 thousand

Hong Kong Baiqi Company's direct shareholding in Vietnam Baihong Company: (1) Percentage of total assets: 34.78% (2) Percentage of equity attributable to Taiwan Baihe Company: 44.05% (3) Working capital amount: NT$214,958 thousand 16. Broker and brokerage fees: None 17. Specific purpose or use of acquisition or disposal: Long-term investment 18. Opinions of dissenting directors on this transaction: None 19. This transaction is a related party transaction: Yes 20. Date of supervisor approval or audit committee consent: May 7, 2026 21. Accountant issued unreasonable opinion on this transaction: Not applicable 22. Accountant firm name: Not applicable 23. Accountant name: Not applicable 24. Accountant certificate number: Not applicable 25. Does it involve changes in operating model: No 26. Explanation of changes in operating model: Not applicable 27. Transaction status with counterparty in the past year and estimated next year: Not applicable 28. Source of funds: Not applicable 29. Date of previous material information announcement for the same event: Not applicable 30. Other specified matters: None