Megaforce Company Limited-KY: Announcement that the Company's Endorsement/Guarantee to Subsidiary has Reached the Announcement Standard under Article 25, Paragraph 1, Subparagraphs 2, 3, and 4 of the "Regulations Governing Loaning of Funds and Endorsements/Guarantees by Public Companies"

1. Date of occurrence of the event: 2026/05/06 2. Counterparty of endorsement/guarantee: (1) Company name: Megaforce International Co., Ltd. (2) Relationship with the company providing the endorsement/guarantee: A wholly-owned subsidiary of the company (3) Limit on endorsement/guarantee (NT$ thousands): 4,557,185 (4) Original outstanding balance of endorsement/guarantee (NT$ thousands): 3,226,154 (5) Amount of this new endorsement/guarantee (NT$ thousands): 167,798 (6) Outstanding balance of endorsement/guarantee as of the date of occurrence (NT$ thousands): 3,393,952 (7) Actual utilized amount by the guaranteed company (NT$ thousands): 2,598,992 (8) Reason for this new endorsement/guarantee: Endorsement/guarantee provided for the renewal of bank credit lines 3. Collateral provided by the guaranteed company: (1) Content: None (2) Value (NT$ thousands): 0 4. Guaranteed company's latest financial statements: (1) Capital (NT$ thousands): 500,000 (2) Accumulated profit/loss (NT$ thousands): -277,606 5. Release of endorsement/guarantee liability: (1) Conditions: Expiration of bank contract (2) Date: Date when the guaranteed company repays the loan 6. Total limit on endorsement/guarantee (NT$ thousands): 9,114,369 7. Outstanding balance of endorsement/guarantee as of the date of occurrence (NT$ thousands): 4,670,595 8. Ratio of outstanding endorsement/guarantee provided by A to the net worth of the public company's latest financial statements as of the date of occurrence: 153.73% 9. Ratio of the total outstanding balance of endorsement/guarantee, long-term investments, and funds loans to the net worth of the public company's latest financial statements as of the date of occurrence: 153.73% 10. Other matters that should be specified: None