AMAX-KY Announces Board Chairman's Resolution on Cash Dividend Record Date and Adjusted Dividend Rate

1. Date of Board of Directors, Shareholders' Meeting Resolution, or Company Decision: June 30, 2026 (115/06/30) 2. Type of Ex-Rights/Ex-Dividend (please enter 'Ex-Rights', 'Ex-Dividend', or 'Ex-Rights-and-Dividend'): Ex-Dividend 3. Type and Amount of Ordinary Share Dividend Distribution: Original Cash Dividend and Amount: Total cash dividend of NT$105,838,250, approximately NT$2.50 per share. Revised Cash Dividend and Amount: Total cash dividend of NT$105,838,250, approximately NT$2.49803315 per share. 4. Ex-Dividend Trading Date: July 15, 2026 (115/07/15) 5. Last Transfer Date: July 16, 2026 (115/07/16) 6. Start Date of Transfer Suspension: July 17, 2026 (115/07/17) 7. End Date of Transfer Suspension: July 21, 2026 (115/07/21) 8. Ex-Dividend Record Date: July 21, 2026 (115/07/21) 9. Final Date for Bond Conversion Application: Not applicable 10. Start Date of Bond Conversion Suspension: Not applicable 11. End Date of Bond Conversion Suspension: Not applicable 12. Ordinary Share Cash Dividend Payment Date: October 12, 2026 (115/10/12) 13. Other Matters to be Disclosed: (1) The Chairman is authorized by the 115th Shareholders' Meeting and the March 11, 115 (2026) Board of Directors meeting to determine the dividend record date. (2) Should the number of outstanding shares change in the future, resulting in adjustments to the dividend rate, the Chairman shall handle such adjustments under the authority granted by the Board of Directors. (3) Due to the exercise of employee stock options leading to changes in the number of ordinary shares eligible for dividend distribution, the cash dividend payout rate has been adjusted. (4) The Company is incorporated under the laws of the Cayman Islands. As the Company is a 100% holding company of AMAX Engineering Corporation, a U.S. operating entity, it is treated as a U.S. corporation under U.S. federal income tax regulations. Therefore, the Company must report U.S. federal taxes based on income calculated under U.S. federal tax principles. When distributing dividends to non-U.S. shareholders, a 30% U.S. federal income tax withholding is required. That is, when dividends are remitted from the holding company, the Company must withhold taxes for non-U.S. investors. The applicable withholding tax rate varies depending on the investor's nationality and tax treaty claims, with a maximum rate of up to 30%.