[Yaodeng] Announcement on Adjustment of Cash Dividend Payout Ratio

1. Date of Board or Shareholders' Meeting Resolution: NA

2. Original Dividend Type and Amount: Cash Dividend: NT$84,008,453, Dividend per Share: NT$1.67

3. Revised Dividend Type and Amount: Cash Dividend: NT$84,008,453, Dividend per Share: NT$1.54628223

4. Reason for Change: Due to outstanding treasury shares not yet transferred to employees, unexercised restricted stock units, and convertible bonds that may be converted into common shares, the number of shares outstanding has changed. As a result, the cash dividend payout per share has been adjusted accordingly.

5. Other Matters to be Disclosed: The board of directors, in its resolution on March 10, 2026, approved the distribution of cash dividends from 2025 earnings to shareholders. The chairman is authorized to determine the ex-dividend date and other related matters during the actual implementation process.