[Wiwynn] (Correction) Board Resolution to Issue 2026 First Restricted Employee Shares

1. Date of the board resolution: 2026/04/24 2. Expected issue price: Free of charge (NT$0 per share). 3. Total number of shares to be issued: 1,200,000 shares with a total face value of NT$12,000,000 (NT$10 per share). 4. Vesting conditions: Employees must remain employed for one year after the grant date. Shares will be awarded based on company-wide performance metrics and individual evaluations. (1) Company-wide performance metrics include: - Consolidated Operating Profit: Higher than the previous year or the average of the last three years (45% weight). - Consolidated Gross Profit: Higher than the previous year or the average of the last three years (45% weight). - ESG Results: Sustainability governance score remains in the top 3 tiers or top 35% (10% weight). (2) Individual performance: Employees must achieve at least a 'B+' rating. Shares vest over three years (30% in year 1, 30% in year 2, and 40% in year 3). 5. Treatment of unvested shares: If conditions are not met, the company will reclaim and cancel all unvested shares. 7. Eligibility: Limited to full-time regular employees of the company and its domestic/foreign subsidiaries. 8. Necessity: To attract and retain key talent and enhance employee loyalty to create shared value. 9. Estimated expenses: Based on a closing price of NT$4,060 on 2026/02/25, the total expense could reach NT$4,872,000 thousand, amortized from 2026 to 2029. 10. Dilution impact: Estimated impact on EPS for 2026-2029 is approximately NT$1.09, NT$2.62, NT$2.99, and NT$2.04 respectively. 14. Other: The board clarified that employee compensation for 2026/04/24 will be paid entirely in cash, correcting the previously stated dilution scenarios.