Hiwin: Announcement of Reaching Article 25, Paragraph 1, Subparagraphs 2 and 4 of the Regulations Governing Lending Funds and Endorsements/Guarantees

1. Date of occurrence of the event: 2026/05/06 2. Endorsed and guaranteed entity: (1) Company name: cpc Europa GmbH (2) Relationship with the endorsing and guaranteeing company: A 100% directly held subsidiary of the Company (3) Endorsement and guarantee limit (in thousands of NTD): 1,197,443 (4) Original endorsement and guarantee balance (in thousands of NTD): 332,280 (5) Amount of newly added endorsement and guarantee (in thousands of NTD): 147,680 (6) Endorsement and guarantee balance as of the date of occurrence of the event (in thousands of NTD): 479,960 (7) Actual utilized amount by the endorsed and guaranteed company (in thousands of NTD): 140,296 (8) Reason for newly added endorsement and guarantee: To cooperate with the parent company's credit line review and to proactively renew long-term financing to meet the funding needs for operations and factory construction. 3. Collateral provided by the endorsed and guaranteed company: (1) Content: None (2) Value (in thousands of NTD): 0 4. Most recent financial report of the endorsed and guaranteed company: (1) Capital (in thousands of NTD): 98,695 (2) Accumulated profit/loss (in thousands of NTD): 34,503 5. Conditions for lifting endorsement and guarantee liability: (1) Conditions: The subsidiary's credit agreement with the bank expires, with no outstanding borrowing and no renewal, at which point the endorsement and guarantee liability is lifted. (2) Date: The date when the subsidiary's credit agreement with the bank expires, with no outstanding borrowing and no renewal, is the date the endorsement and guarantee liability is lifted. 6. Total endorsement and guarantee limit (in thousands of NTD): 1,197,443 7. Endorsement and guarantee balance as of the date of occurrence of the event (in thousands of NTD): 479,960 8. As of the date of occurrence of the event, the ratio of endorsement and guarantee balance to the net worth in the public company's most recent financial report: 0.20 9. As of the date of occurrence of the event, the combined total of endorsement and guarantee balance, long-term investments, and funds lent as a ratio to the net worth in the public company's most recent financial report: 0.20 10. Other matters that should be specified: None Keywords: Material Information