United Materials Announces Board Resolution to Set Record Date for Conversion of Employee Stock Options to Common Shares

1. Date of board resolution: 2026/05/05 2. Source of capital increase: Execution of employee stock option certificates converted into common shares 3. Whether to adopt a comprehensive declaration for issuing new shares (Yes, please specify the planned issuance period/No): No 4. Total amount and number of shares issued (If it is a capital increase from earnings or capital surplus, the number of shares does not include those distributed to employees): Not applicable 5. For cases adopting a comprehensive declaration for issuing new shares, the amount and number of shares issued this time: Not applicable 6. For cases adopting a comprehensive declaration for issuing new shares, the remaining amount and number of shares after this issuance: Not applicable 7. Par value per share: NTD 10 8. Issue price: NTD 84.4 per share 9. Number of shares subscribed by employees or amount distributed: 145,000 shares 10. Number of shares for public sale: Not applicable 11. Proportion of subscription by original shareholders or gratuitous distribution: Not applicable 12. Handling method for odd lots and unsubscribed shares after the deadline: Not applicable 13. Rights and obligations of these newly issued shares: Same as existing common shares 14. Purpose of this capital increase: To attract and retain talent needed by the company 15. Other matters that need to be specified: The record date for the capital increase and issuance of new shares is May 5, 2026