6550 Polaris Pharma-KY Announces Subsidiary's $10 Million Investment in Chengdu Dirui Pharmaceutical

Release Date: July 2, 2026 Statement Date: July 1, 2026 Statement Time: 17:01:40 Company Code: 6550 Company Name: Polaris Pharma-KY Subject: Announcement on Subsidiary TDW HK's Board Resolution to Increase Capital in Dirui Pharmaceutical (Chengdu) Co., Ltd. Applicable Clause: Clause 20 Factual Date: July 1, 2026

1. Factual Date: From July 1, 2026 to July 1, 2026 2. Method of New (or Reduced) Investment: Increase investment in Chengdu with $10,000,000 in cash 3. Board Approval Date: July 1, 2026 4. Other Approval Dates: Not applicable 5. Number of Transaction Units, Unit Price, and Total Transaction Amount: Total Transaction Amount: $10,000,000 6. Name of Investee Company in Mainland China: Dirui Pharmaceutical (Chengdu) Co., Ltd. 7. Paid-in Capital of the Above-mentioned Mainland Investee Company: RMB 469,945,726.23 8. Proposed Additional Capital Amount for the Above-mentioned Mainland Investee Company: Total Transaction Amount: $10,000,000 9. Main Business of the Above-mentioned Mainland Investee Company: New drug manufacturing and R&D 10. Auditor's Opinion Type on the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: Unqualified Opinion 11. Total Equity on the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: RMB 110,291,458.03 12. Net Profit (or Loss) on the Most Recent Financial Statements of the Above-mentioned Mainland Investee Company: RMB (91,684,643.42) 13. Cumulative Actual Investment Amount in the Above-mentioned Mainland Investee Company to Date: RMB 469,945,726.23 14. Counterparty and Relationship with the Company: Subsidiary wholly owned by the Company 15. If the Counterparty is a Related Party, Reason for Selecting the Related Party as Transaction Counterparty, Previous Transferor, Relationship Between Previous Transferor and the Company and Counterparty, Previous Transfer Date, and Transfer Amount: Not applicable 16. If the Owner of the Transaction Subject was a Related Party of the Company within the Last Five Years, Date of Acquisition and Disposal, Price, and Relationship with the Company at the Time of Transaction: Not applicable 17. Gain (or Loss) from Disposal: Not applicable 18. Delivery or Payment Terms (including payment period and amount), Contractual Restrictive Clauses, and Other Important Agreements: Decided by Board Resolution 19. Decision Method of the Transaction, Reference Basis for Price Determination, and Decision-Making Unit: Decided by Board Resolution 20. Broker: Not applicable 21. Specific Purpose of Acquisition or Disposal: Long-term Investment 22. Dissenting Director's Opinion on the Transaction: None 23. Whether the Transaction is a Related-Party Transaction: Yes 24. Date of Supervisor's Approval or Audit Committee's Consent: July 1, 2026 25. Cumulative Total Investment Amount Approved by the Investment Commission for Mainland China (including this investment) to Date: $93,649,976 26. Ratio of the Above Cumulative Approved Investment Amount to the Paid-in Capital in the Most Recent Financial Statements: 34.69% 27. Ratio of the Above Cumulative Approved Investment Amount to Total Assets in the Most Recent Financial Statements: 39.10% 28. Ratio of the Above Cumulative Approved Investment Amount to Equity Attributable to Owners of the Parent in the Most Recent Financial Statements: 62.14% 29. Cumulative Actual Investment Amount in Mainland China to Date: $83,649,976 30. Ratio of the Above Cumulative Actual Investment Amount to Paid-in Capital in the Most Recent Financial Statements: 30.98% 31. Ratio of the Above Cumulative Actual Investment Amount to Total Assets in the Most Recent Financial Statements: 34.92% 32. Ratio of the Above Cumulative Actual Investment Amount to Equity Attributable to Owners of the Parent in the Most Recent Financial Statements: 55.51% 33. Investment Gains/Losses in Mainland China Recognized in the Last Three Years: 2023: NT$ (259,304) thousand 2024: NT$ (328,427) thousand 2025: NT$ (435,321) thousand 34. Profit Repatriation Amount from Mainland China in the Last Three Years: No profit repatriation in all three years due to ongoing R&D phase 35. Whether Accountants Issued Non-reasonable Opinion on the Transaction: Not applicable 36. Name of Accounting Firm: Not applicable 37. Name of Accountant: Not applicable 38. Accountant's Practice Certificate Number: Not applicable 39. Previous Material Information Disclosure Date for the Same Event: Not applicable 40. Other Explanatory Matters: None