【Yude】Announcement by important subsidiary Dales Cultural and Creative Co., Ltd. on board resolution to issue common shares through cash capital increase

1. Date of board resolution or company decision: 2026/05/11 2. Number of shares to be issued: 16,000,000 shares 3. Par value per share: NT$10 4. Total issuance amount: NT$160,000,000 5. Issue price: NT$10 6. Number of shares for employee subscription: 1,600,000 shares 7. Subscription ratio for existing shareholders: 90% of the total new shares will be subscribed by existing shareholders according to their shareholding ratio recorded in the shareholder register on the record date. 8. Public offering method and number of shares: Not applicable. 9. Handling of odd lots and unsubscribed shares after the deadline: Not applicable. 10. Rights and obligations of the new shares issued this time: Same as the originally issued common shares. 11. Purpose of this capital increase: To strengthen the financial structure and meet future operational development needs. 12. Record date for cash capital increase subscription: 2026/07/15 13. Last transfer date: Not applicable. 14. Start date of transfer suspension: Not applicable. 15. End date of transfer suspension: Not applicable. 16. Payment period for shares: 2026/7/13 to 2026/7/14 17. Date of agreement with collection and dedicated account bank: Not applicable. 18. Entrusted collection institution: Taiwan Cooperative Bank, Huilong Branch. 19. Entrusted deposit institution: Taiwan Cooperative Bank, Huilong Branch. 20. Other matters to be specified: The company is a single corporate shareholder, so the board of directors acts as the shareholders' meeting resolution.