AHEAD Announces Additional Fund Lending to Subsidiary FIRST STEAMSHIP S.A.

1. Factual Date: 115/06/30

2. Recipient of Fund Lending:

(1) Company Name: AHEAD CAPITAL LIMITED

(2) Relationship with Lending Company: AHEAD CAPITAL LIMITED is a direct 100% subsidiary of FIRST STEAMSHIP S.A.

(3) Lending Limit (in thousand NTD): 7,631,145

(4) Previous Lending Balance (in thousand NTD): 0

(5) Amount of New Lending (in thousand NTD): 658,455

(6) Is this a board-authorized revolving or installment loan by the Chairman to the same recipient: No

(7) Lending Balance as of Factual Date (in thousand NTD): 658,455

(8) Reason for New Lending: Operational working capital

(1) Company Name: GRAND OCEAN RETAIL GROUP LIMITED

(2) Relationship with Lending Company: GRAND OCEAN RETAIL GROUP LIMITED is a direct 23.41% subsidiary of First Steamship S.A.

(3) Lending Limit (in thousand NTD): 1,017,486

(4) Previous Lending Balance (in thousand NTD): 595,745

(5) Amount of New Lending (in thousand NTD): 313,550

(6) Is this a board-authorized revolving or installment loan by the Chairman to the same recipient: Yes

(7) Lending Balance as of Factual Date (in thousand NTD): 909,295

(8) Reason for New Lending: Operational working capital

3. Collateral Provided by Recipient Companies:

(1) Description: AHEAD CAPITAL LIMITED: None GRAND OCEAN RETAIL GROUP LIMITED: Promissory note of equivalent amount

(2) Value (in thousand NTD): 313,550

4. Latest Financial Statements of Recipient Companies:

(1) Capital (in thousand NTD): 2,451,233

(2) Accumulated Deficit (in thousand NTD): -1,727,075

5. Interest Calculation Method: AHEAD CAPITAL LIMITED: Interest-free GRAND OCEAN RETAIL GROUP LIMITED: Rate not lower than the company's cost of capital, adjusted quarterly

6. Repayment Terms:

(1) Conditions: None

(2) Repayment Date: AHEAD CAPITAL LIMITED: August 7, 2029 GRAND OCEAN RETAIL GROUP LIMITED: One year from first drawdown

7. Total Lending Balance as of Factual Date (in thousand NTD): 4,830,755

8. Ratio of Lending Balance to Net Equity in the Latest Financial Statements of the Public Company: 64.25%

9. Source of Funds for Lending: Subsidiary's own funds

10. Other Matters to be Disclosed: None