Billion Electric Announces Unaudited Consolidated Financial Report for May 2026

1. Date of occurrence: June 17, 2026 2. Company name: Billion Electric Co., Ltd. 3. Relationship to the Company: The company itself 4. Mutual shareholding ratio: Not applicable 5. Reason for occurrence: In accordance with a letter from the Taiwan Stock Exchange Corporation, the company is to announce before the end of each month its unaudited consolidated financial report information, including the balance of other receivables, its ratio to assets and capital stock, non-overdue and overdue amounts, and the amount recovered in the previous month.

Item / As of May 31, 2026 (Unit: NT$ thousands) - Other receivables balance: 203,577 - Ratio of other receivables to assets: 6.28% - Ratio of other receivables to capital stock: 15.66% - Non-overdue amount of other receivables: 36,454 - Overdue amount of other receivables: 167,123 - Amount recovered from May 1, 2026 to May 31, 2026: 3,321

6. Countermeasures: Please refer to other explanatory items. 7. Other explanatory items: a. As of May 31, 2026, the bad debt loss provision for the above other receivables recorded on the books is NT$167,123 thousand. b. Creditor's rights protection measures: The company has engaged a professional lawyer to submit an arbitration application to the South China International Economic and Trade Arbitration Commission. The outcome of the arbitration will determine whether the other receivables of US$4,458,769 can be recovered from China Potevio Information and Potevio International Trade. The company will do its utmost to protect the interests of the company and its shareholders. c. The company's funds are sufficient to support its operational needs, and there is no significant impact on its financial and business affairs. d. The company has received a notice from the Shenzhen Court of International Arbitration that the deadline for the award will be extended to June 30, 2026.