King Wan Lin Enterprise Announces Commitments Made Upon Initial Application for Innovation Board Listing and Subsequent Implementation Status

1. Date of Fact: 07/09/2026

2. Company Name: King Wan Lin Enterprise Co., Ltd.

3. Relationship with Company (Please enter '本公司' or 'Subsidiary'):本公司

4. Cross-shareholding Ratio: Not applicable

5. Reason for Occurrence:

In accordance with the letter issued by Taiwan Stock Exchange Corporation on September 28, 2023 (No. 1121703609), this announcement discloses the implementation status of commitments made by the Company upon its initial application for listing on the Innovation Board, as of the second quarter of 2026.

When initially applying for listing on the Innovation Board, the Company submitted the following commitments as required by Taiwan Stock Exchange Corporation:

I. Disclose the following matters in the "Special Disclosures" section of the public offering memorandum:

1. The Company continues to develop genetic and metabolomic testing and analysis services. Please explain core technologies, competitive landscape, future development strategies, and risk mitigation measures.

2. Over the past two years, the Company achieved profitability due to significant revenue growth from pandemic-related testing kits and services. However, as the pandemic subsides, please explain how the Company will sustain its operational momentum.

3. Explain the rationale, necessity, operational risks, and mitigation measures regarding the concentration of purchases from the top two suppliers.

II. Shares converted from employee stock options held by directors, managers, and core technical personnel who are also employees of the Company, upon becoming exercisable and exercised before the commencement of trading, shall be submitted to centralized custody in accordance with Article 35 of the Rules Governing the Listing and Trading of Securities.

III. On the cover of the public offering memorandum, clearly state in prominent font:

"The Company is applying for listing on the Innovation Board under Article 29, Paragraph 1 of the Listing Rules and is not required to meet profitability listing criteria. The business involves significant risks and is limited to qualified investors only. Investors should exercise particular caution."

and

"The Company commits to continuing to appoint a lead underwriter for the listing year and the subsequent three fiscal years to assist in compliance with the securities laws and regulations of the Republic of China, the rules of the Taiwan Stock Exchange, public announcements, and the listing agreement. If the appointment with the lead underwriter is terminated during the listing period, the Company shall appoint another securities underwriter as successor within one month from the effective date of termination."

IV. The Company commits that for the three fiscal years following the year after listing, when submitting the annual report, it will simultaneously disclose and file with the designated internet information reporting system, and in written form, the special review report issued by the auditor for the previous fiscal year.

6. Countermeasures:

I. The above disclosures have already been included in the "Special Disclosures" section of the public offering memorandum for pre-listing public offering and initial listing.

II. On September 3, 2024, certain directors, managers, and core technical personnel who are also employees exercised their stock options. The converted shares have been delivered to mandatory centralized custody.

III. The required statements have already been printed on the cover of the public offering memorandum for pre-listing public offering and initial listing. Additionally, the Company has signed a securities regulatory compliance assistance agreement with the lead underwriter as per the commitment.

IV. The Company has submitted and filed the auditor's special review report for 2025 in accordance with the commitment.

7. Other Matters to be Disclosed (If the subject of the event or resolution is a publicly issued company or above, this major information simultaneously qualifies as a matter under Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act that significantly affects shareholders' rights or securities prices): None