【Yude】Announcement by Important Subsidiary Dales Cultural and Creative Co., Ltd. Regarding Board Resolution to Reduce Capital to Offset Losses

1. Date of Board Resolution: 115/05/11 (May 11, 2026) 2. Reason for Capital Reduction: To align with group operational planning 3. Capital Reduction Amount: 148,986,560 NTD 4. Shares to be Eliminated: 14,898,656 shares 5. Capital Reduction Ratio: 53.54% 6. Capital after Reduction: 129,297,010 NTD 7. Scheduled Date of Shareholder Meeting: Not applicable 8. Estimated Number of Listed Common Shares after Capital Reduction and New Share Listing: Not applicable 9. Ratio of Estimated Number of Listed Common Shares after Capital Reduction and New Share Listing to Total Issued Common Shares (Listed Common Shares after Reduction / Total Issued Common Shares after Reduction): Not applicable 10. For cases where the estimated number of listed common shares after capital reduction in the preceding two items is less than 60 million shares and less than 25%, please explain the measures to address low stock liquidity: Not applicable 11. Capital Reduction Record Date: 115/07/10 (July 10, 2026) 12. Other Matters to be Specified: The company is a single corporate shareholder, so the board of directors acts on behalf of the shareholder meeting.