PharmaEssentia Announces Adjustment of Stock Dividend and Cash Dividend Rates

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

2. Original Dividend Types and Amounts: (1) Common stock dividend: NT$1.10 per share (110 shares per 1,000 shares), totaling NT$408,269,330. (2) Common cash dividend: NT$556,730,908, or NT$1.50 per share.

3. Revised Dividend Types and Amounts: (1) Common stock dividend: NT$1.0927783862 per share (109.27783862 shares per 1,000 shares), totaling NT$408,269,330. (2) Common cash dividend: NT$556,730,908, or NT$1.49015235 per share.

4. Reason for Change: Due to employee stock option exercises and the issuance of restricted shares to employees, the number of shares eligible for dividend distribution has changed. Accordingly, based on the board resolution dated May 2, 115, and approved by the annual shareholders' meeting on May 28, 115, the chairman is authorized to adjust the stock dividend and cash dividend payout rates.

5. Other Matters to be Disclosed: None.