Feng Hsin-KY: Announcement of Endorsement Guarantee in accordance with Article 25, Paragraph 1, Subparagraphs 2, 3, and 4 of the Regulations Governing Loans and Endorsements/Guarantees by Public Companies

1. Date of occurrence of the event: 2026/05/05
2. Company receiving endorsement/guarantee:
(1) Company name: Vietnam Precision Industrial No.1 Co., Ltd.
(2) Relationship with the company providing endorsement/guarantee: A 100% indirectly owned subsidiary of our company
(3) Limit of endorsement/guarantee (NT$ thousands): 2,440,794
(4) Original balance of endorsement/guarantee (NT$ thousands): 255,840
(5) Amount of new endorsement/guarantee (NT$ thousands): 479,700
(6) Balance of endorsement/guarantee as of the date of occurrence (NT$ thousands): 735,540
(7) Actual amount drawn by the company receiving endorsement/guarantee (NT$ thousands): 0
(8) Reason for new endorsement/guarantee: The subsidiary needs a bank credit line, and the parent company provides endorsement/guarantee.
3. Collateral provided by the company receiving endorsement/guarantee:
(1) Content: None
(2) Value (NT$ thousands): 0
4. Latest financial statements of the company receiving endorsement/guarantee:
(1) Capital (NT$ thousands): 766,555
(2) Accumulated earnings/losses (NT$ thousands): 6,035,754
5. Conditions for release of endorsement/guarantee liability:
(1) Conditions: When the subsidiary repays the bank loan
(2) Date: Bank contract maturity date
6. Total limit of endorsement/guarantee (NT$ thousands): 3,050,993
7. Balance of endorsement/guarantee as of the date of occurrence (NT$ thousands): 988,480
8. As of the date of occurrence, the ratio of endorsement/guarantee balance to the net worth of the public company's latest financial statements: 0.16
9. As of the date of occurrence, the combined ratio of endorsement/guarantee, long-term investment, and loans to the net worth of the public company's latest financial statements: 0.34
10. Other matters to be specified: None