【Paiho】Announcement of Subsidiary's New Capital Lending Exceeding Article 22, Paragraph 1, Subparagraph 3 of "Regulations Governing the Loaning of Funds and Endorsements/Guarantees by Public Companies"

1.Date of occurrence of the event: 2026/05/07 2.Recipient of capital lending: (1)Company name: Vietnam Paiho Co., Ltd. (2)Relationship with the company providing capital lending: Both Vietnam Paiho Co., Ltd. and Paiho Industrial Corp., which provided the capital lending, are subsidiaries with a 49.8% indirect voting share held by the Company. (3)Limit for capital lending (in thousands of NTD): 2,880,741 (4)Original outstanding capital lending balance (in thousands of NTD): 1,899,600 (5)New capital lending amount (in thousands of NTD): 361,100 (6)Is this capital lending authorized by the Board of Directors for the Chairman to disburse in installments or on a revolving basis to the same borrower: Yes (7)Outstanding capital lending balance as of the date of occurrence (in thousands of NTD): 2,260,700 (8)Reason for this new capital lending: Working capital needs 3.Collateral provided by the recipient of capital lending: (1)Content: None (2)Value (in thousands of NTD): 0 4.Most recent financial statements of the recipient of capital lending: (1)Capital (in thousands of NTD): 6,820,310 (2)Accumulated profit/loss (in thousands of NTD): -2,977,497 5.Interest calculation method: Appropriate interest rate adjusted based on actual borrowing situation 6.Repayment: (1)Conditions: Can be repaid at any time / outstanding balance to be paid in full at maturity (2)Date: Repayment within one year of the loan term, depending on cash flow status 7.Total outstanding capital lending as of the date of occurrence (in thousands of NTD): 3,403,885 8.Ratio of total outstanding capital lending to the net worth of the public company's most recent financial statements as of the date of occurrence: 25.54% 9.Source of capital lent by the company to others: Subsidiary itself 10.Other matters that need to be specified: Paiho Industrial Corp. provided new capital lending to Vietnam Paiho Co., Ltd. for USD 11,500 thousand (equivalent to NTD 361,100 thousand).