【In Win】Announcement that the Company's Funds Lending Reached the Provisions of Article 22, Paragraph 1, Subparagraphs 2 and 3 of the "Procedures for Lending Funds and Endorsements/Guarantees"

1. Date of occurrence of the event: 2026/05/07 2. Recipient of funds lending: (1) Company name: CIPTA INDUSTRIAL SDN. BHD. (2) Relationship with the company lending funds to others: A 100% owned invested subsidiary of the company. (3) Funds lending limit (in thousands NTD): 707,726 (4) Original funds lending balance (in thousands NTD): 157,000 (5) Amount of new funds lending (in thousands NTD): 314,000 (6) Is it a funds lending authorized by the Board of Directors for the chairman to disburse in installments or on a revolving basis to the same borrower: Yes (7) Funds lending balance up to the date of occurrence of the event (in thousands NTD): 471,000 (8) Reason for this new funds lending: To meet the needs for additional equipment and operations. 3. Collateral provided by the recipient of funds lending: (1) Content: None (2) Value (in thousands NTD): 0 4. Latest financial statements of the recipient of funds lending: (1) Capital (in thousands NTD): 490,285 (2) Accumulated profit/loss (in thousands NTD): -52,219 5. Interest calculation method: Interest shall not be lower than the minimum short-term bank lending rate on the loan date. In special circumstances, it may be adjusted according to actual conditions after approval by the Board of Directors. 6. Repayment: (1) Conditions: Repayment at maturity or early partial repayment. (2) Date: Repayment within one year from the actual lending date. 7. Funds lending balance up to the date of occurrence of the event (in thousands NTD): 471,000 8. Ratio of funds lending balance to the net worth of the publicly issued company's latest financial statements as of the date of occurrence of the event: 19.97% 9. Source of the company's funds lent to others: Parent company 10. Other matters to be specified: None