Bora (6472) Completes Capital Reduction Filing Following Cancellation of Restricted Employee Shares

Announcement Date: May 21, 2026
Announcement Time: 21:24:56
Company Code: 6472
Company Name: Bora
Subject: Announcement regarding the completion of registration for capital reduction due to the cancellation of restricted employee shares.
Applicable Clause: Article 36
Date of Occurrence: May 21, 2026

Explanation:
1. Date of approval by the competent authority for capital reduction: N/A
2. Date of completion of capital change registration: May 20, 2026
3. Impact on financial reports (including difference in paid-in capital and outstanding shares, and impact on net asset value per share):
(1) Before capital reduction via cancellation of restricted employee shares: The company's paid-in capital was NT$1,277,596,100; outstanding shares were 127,759,610; net asset value per share was NT$114.03.
(2) After capital reduction via cancellation of restricted employee shares: The company's paid-in capital is NT$1,277,413,590; outstanding shares are 127,741,359; net asset value per share is NT$114.05.
4. Expected plan for share exchange operations: None
5. Number of listed common shares expected after the new shares are listed following capital reduction: Not applicable
6. Ratio of listed common shares expected after the new shares are listed following capital reduction to total issued common shares: Not applicable
7. If the expected listed common shares after capital reduction are less than 60 million shares and less than 25%, please explain countermeasures for low equity liquidity: Not applicable
8. Other matters to be noted:
(1) Net asset value per share is calculated based on equity attributable to owners of the parent company in the most recent consolidated financial statements (Q1 2026) audited/reviewed by an accountant.
(2) The company received the approval letter for the change registration from the Department of Commerce, Ministry of Economic Affairs, on May 21, 2026.