【Elite Material】Announcement by subsidiary UP FIRST INVESTMENTS LTD. regarding a new capital loan amount exceeding NTD 10 million and 2% of the company's latest financial statement net worth

1. Date of occurrence of the event: 115/04/28 (April 28, 2026) 2. Recipient of the capital loan: (1) Company name: LINCSTECH CIRCUIT MALAYSIA SDN. BHD. (2) Relationship with the company providing the loan: An overseas company 100% and 98.63% owned by Elite Material. (3) Capital loan limit (NT$ thousands): 6,148,368 (4) Original capital loan balance (NT$ thousands): 4,837,095 (5) Amount of new capital loan (NT$ thousands): 790,375 (6) Is this a capital loan authorized by the board of directors to the chairman for phased disbursements or revolving use to the same borrower: Yes (7) Capital loan balance as of the date of occurrence (NT$ thousands): 5,627,470 (8) Reason for this new capital loan: Working capital and debt repayment 3. Collateral provided by the company receiving the capital loan: (1) Content: None (2) Value (NT$ thousands): 0 4. Latest financial statements of the company receiving the capital loan: (1) Capital (NT$ thousands): 2,458,032 (2) Accumulated profit/loss (NT$ thousands): -3,973,232 5. Interest calculation method: Annual interest rate not exceeding 5% 6. Repayment terms: (1) Conditions: Principal to be repaid in a single lump sum on the maturity date (2) Date: April 30, 2027 7. Capital loan balance as of the date of occurrence (NT$ thousands): 20,388,785 8. Ratio of capital loan balance to net worth of publicly issued company's latest financial statements as of the date of occurrence: 73.62% 9. Source of company's capital loans to others: Subsidiary itself, financial institutions 10. Other matters that need to be specified: None