Ji-Peng Updates Dividend Payout Rate Due to Treasury Stock Adjustment

Announcement Date: July 3, 115 (2026) Statement Date: July 2, 115 (2026) Statement Time: 18:05:50 Company Code: 2355 Company Name: Ji-Peng Industrial Co., Ltd. Subject: Update on Dividend Record Date Announcement (Adjustment of Dividend Rate) Applicable Clause: Clause 14 Factual Date: July 2, 115 (2026)

Details: 1. Date of Board, Shareholders' Meeting Resolution or Company Decision: July 2, 115 (2026) 2. Type of Ex-Rights/Ex-Dividend (please enter 'Ex-Rights', 'Ex-Dividend', or 'Ex-Rights and Ex-Dividend'): Ex-Dividend 3. Ordinary Share Cash Dividend Type and Amount: Original Announcement: Cash Dividend: NT$397,495,420 (NT$1.00 per share) Revised: Cash Dividend: NT$397,495,420 (NT$1.00037750 per share) 4. Ex-Dividend Trading Day: July 21, 115 (2026) 5. Last Transfer Date: July 22, 115 (2026) 6. Start Date of Transfer Suspension: July 23, 115 (2026) 7. End Date of Transfer Suspension: July 27, 115 (2026) 8. Ex-Dividend Reference Date: July 27, 115 (2026) 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: August 10, 115 (2026) 13. Other Matters to be Stated: The company has issued 397,495,420 ordinary shares. However, after deducting 150,000 treasury shares, the actual number of shares outstanding is 397,345,420. Therefore, the per-share dividend rate has been adjusted accordingly.