[Highwealth] Board of Directors' Resolution on Dividend Distribution

1. Date of the Board of Directors' resolution: 2026/04/22 2. Year (quarter) to which the dividend belongs: Year 2025 3. Period to which the dividend belongs: 2025/01/01 to 2025/12/31 4. Content of distribution to shareholders: (1) Cash dividend from earnings (TWD/share): 4.00000000 (2) Cash distributed from legal reserve (TWD/share): 0 (3) Cash distributed from capital surplus (TWD/share): 0 (4) Total amount of cash (dividend) distributed to shareholders (TWD): 8,612,334,156 (5) Stock dividend from earnings capitalization (TWD/share): 0 (6) Stock dividend from legal reserve capitalization (TWD/share): 0 (7) Stock dividend from capital surplus capitalization (TWD/share): 0 (8) Total number of shares distributed to shareholders (shares): 0 5. Other matters to be specified: None 6. Par value per ordinary share: TWD 10.0000