PharmaEssentia: Board of Directors Resolves to Repurchase and Cancel Restricted Stock Units for Employees and Sets Capital Reduction Record Date

1. Date of board resolution: 2026/05/13 2. Reason for capital reduction: Due to employee resignations, the Company will repurchase issued restricted stock units for employees and proceed with the capital reduction and cancellation, in accordance with the Company's regulations on issuing restricted stock units. 3. Amount of capital reduction: NTD 80,000 4. Number of shares to be canceled: 8,000 shares 5. Capital reduction ratio: 0.0021% 6. Capital after reduction: NTD 3,799,013,700 7. Scheduled date of shareholders' meeting: NA 8. Number of listed ordinary shares after capital reduction and new share listing: Not applicable 9. Ratio of listed ordinary shares after capital reduction and new share listing to total issued ordinary shares (listed ordinary shares after capital reduction / total issued ordinary shares after capital reduction): Not applicable 10. For cases where the number of listed ordinary shares after capital reduction as stated in the preceding two items is less than 60 million shares and less than 25%, please explain the countermeasures for low share liquidity: Not applicable 11. Capital reduction record date: 2026/05/13 12. Other matters that need to be specified: None.