Lien Yu Metals Announces Board Resolution to Waive Subscription Rights in Subsidiary Lien Yu Advanced Materials' Capital Increase, Prioritizing Existing Shareholders

1. Date of Event: June 26, 2026

2. Company Name: Lien Yu Metals Technology Co., Ltd.

3. Relationship with Company (Please specify '本公司' or 'Subsidiary'):本公司 (Parent Company)

4. Cross-shareholding Ratio: Not applicable

5. Reason for Event:
Lien Yu Advanced Materials Co., Ltd., a subsidiary, resolved at its chairman's meeting on June 16, 2026, to conduct a cash capital increase by issuing new shares. The planned issuance is 10,000,000 shares at TWD 60 per share, aiming to raise a total of TWD 600,000,000. Considering compliance with shareholding dispersion regulations and safeguarding the interests of existing shareholders, the board of Lien Yu Metals resolved to waive subscription rights for a total of 8,245,000 shares and prioritize offering these rights to its existing shareholders based on their shareholding ratio.

6. Countermeasures: None

7. Other Matters to be Disclosed (If the subject of the event or resolution is a publicly listed company or above, this material information also qualifies as a significant matter under Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act that materially affects shareholder rights or securities prices):
(1) The company intends to waive subscription rights for a total of 8,245,000 shares and prioritize offering these rights to its existing shareholders based on the shareholding ratio recorded in the shareholder register as of the most recent closing date.
(2) The company will set July 19, 2026, as the allocation benchmark date. Shareholders will be entitled to subscribe based on their shareholding ratio as of this date. For every 1 share held in Lien Yu Metals, shareholders may subscribe to 0.169700 shares of Lien Yu Advanced Materials (rounded down to the nearest whole share). Fractional shares less than one share may be consolidated into full shares by shareholders directly contacting the company's share transfer agent within five days from the closing date.
(3) The company's benchmark date schedule is as follows:
1. Ex-rights trading date: July 13, 2026
2. Last day for share transfer: July 14, 2026
3. Share transfer suspension period: July 15, 2026, to July 19, 2026
4. Other benefits benchmark date: July 19, 2026
5. Capital increase payment period for Lien Yu Advanced Materials: July 24, 2026, to August 24, 2026
(4) Lien Yu Advanced Materials Co., Ltd. has adopted non-physical share issuance. After shareholders pay the subscription amount, the subscribed shares will be directly credited to their designated shareholder accounts at Lien Yu Advanced Materials. Shareholders will neither need nor be able to receive physical share certificates. After the capital increase registration is completed, the company will entrust its share transfer agent to mail 'New Share Issuance Notices' to all shareholders.
(5) Any matters not covered herein shall be fully authorized to the Chairman to handle in accordance with relevant laws and regulations.