Mei-Shi Announces Board Approval for Capital Increase in Singapore Subsidiary Lotus International Pte. Ltd.

1. Name and nature of the subject matter (for preferred shares, specify issuance terms such as dividend rate):
Ordinary shares of Lotus International Pte. Ltd., a 100%-owned subsidiary in Singapore

2. Date of occurrence: June 26, 115 ~ June 26, 115

3. Board approval date: June 26, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount:
Number of units: 20,000,000 shares
Unit price: USD 1
Total transaction amount: USD 20,000,000

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted):
Lotus International Pte. Ltd., a 100%-owned Singapore subsidiary

7. If the counterparty is a related party, state the reason for selecting such party, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the transfer date, and the transfer amount:
Not applicable

8. If the ownership of the subject matter was held by a related party of the company within the past five years, disclose the related party’s acquisition and disposal date, price, and relationship with the company at the time:
Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are involved, disclose the name and book value of such receivables):
Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, explain recognition in table form):
Not applicable

11. Delivery or payment terms (including payment schedule and amounts), contractual restrictions, and other important agreements:
Capital to be injected in tranches based on funding needs

12. Decision-making method for the transaction, reference basis for pricing, and decision-making body:
Board resolution

13. Net asset value per share of the securities-issuing company:
NT$30.35

14. Cumulative holdings (including this transaction) of the securities: quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status):
Cumulative shares: 98,600,000 shares
Cumulative amount: NT$3,110,033,525
Ownership percentage: 100%
Rights restriction: None

15. Ratio of cumulative securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposition Rules for Publicly Issued Companies' to total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements (Note 2):
Percentage of total assets: 51.63%
Percentage of equity attributable to owners of the parent: 110.08%
Working capital: NT$6,168,243,683

16. Broker and brokerage fees:
Not applicable

17. Specific purpose or use of the acquisition or disposal of securities:
To enhance product portfolio and supplement subsidiary's operational funding

18. Dissenting directors' opinions on this transaction:
None

19. Is this a related-party transaction: Yes

20. Date of supervisor approval or audit committee consent:
June 25, 2026 (Minguo Year 115)

21. Did the accountant issue a non-reasonableness opinion on this transaction: Not applicable

22. Name of accounting firm:
Not applicable

23. Name of accountant:
Not applicable

24. Accountant license number:
Not applicable

25. Does this involve a change in business model: No

26. Explanation of business model change:
Not applicable

27. Transaction history with the counterparty in the past year and expected in the next year:
Not applicable

28. Source of funds:
Internal funds

29. Previous date of material information disclosure on the same event: Not applicable

30. Other explanatory matters:
The transaction amount is calculated based on the Bank of Taiwan’s exchange rate on June 22, 115 (1 USD = NT$31.64).