Ko-Chia KY Announces Fund Lending to Subsidiary

Announcement Date: July 15, 2026 Statement Date: July 14, 2026 Statement Time: 15:49:04 Company Code: 5215 Company Name: Ko-Chia KY

Subject: Announcement on behalf of subsidiary GODA INTERNATIONAL (HONG KONG) LIMITED pursuant to Article 22-1(2) of the 'Regulations Governing Lending, Endorsement, and Guarantees by Publicly Issued Companies'

1. Date of Event: July 14, 2026

2. Recipient of Fund Lending: (1) Company Name: GODA INTERNATIONAL VIETNAM COMPANY (2) Relationship: Indirectly wholly-owned subsidiary of the company (3) Lending Limit (in thousand NTD): 15,151,269 (4) Previous Outstanding Balance (in thousand NTD): 31,850 (5) Amount of New Lending (in thousand NTD): 63,700 (6) Whether authorized by the Board for the Chairman to conduct multiple disbursements or revolving use to the same recipient: Yes (7) Outstanding Balance as of Event Date (in thousand NTD): 95,550 (8) Reason for New Lending: To meet the subsidiary's short-term capital requirements

3. Collateral Provided by Recipient: (1) Description: None (2) Value (in thousand NTD): 0

4. Latest Financial Statements of Recipient: (1) Capital (in thousand NTD): 451,947 (2) Accumulated Deficit (in thousand NTD): -141,793

5. Interest Calculation Method: 1% interest rate

6. Repayment Terms: (1) Conditions: None (2) Date: Loan period up to 20 years from disbursement

7. Total Outstanding Fund Lending as of Event Date (in thousand NTD): 142,342

8. Ratio of Outstanding Lending to Net Equity of the Publicly Issued Company: 3.98%

9. Source of Lending Funds: Funds from the subsidiary itself

10. Other Matters to be Disclosed: None