Announcement of the Board of Directors' Resolution to Issue New Shares as part of the Pre-IPO Capital Increase Plan

1. Date of Board Resolution: March 11, 2026

2. Source of Funds: Cash issuance of common stock.

3. Number of Shares Issued (excluding employee stock allocations if the capital increase is from retained earnings or reserves): 5,000,000 shares.

4. Par Value per Share: NT$10.

5. Total Issue Amount: NT$50,000,000 (par value).

6. Issue Price: The tentative issue price is NT$35 per share at a premium. The actual underwriting price will be determined by the Chairman, in accordance with relevant securities laws and regulations, and in consultation with the lead underwriter, based on the prevailing market conditions at the time of listing.

7. Number of Shares Subscribed or Allocated to Employees: 500,000 shares.

8. Number of shares offered for public sale: 4,500,000 shares.

9. Proportion of shares subscribed or allocated to existing shareholders (please specify the provisional number of shares subscribed or allocated per thousand shares): In this cash capital increase, in addition to reserving 10% (500,000 shares) for subscription by the company's employees as stipulated in Article 267 of the Company Act, the remaining 4,500,000 shares, in accordance with Article 28-1 of the Securities and Exchange Act and the resolution passed at the shareholders' meeting on June 3, 2025, are entirely waived by existing shareholders and will be allocated to the company's public offering before listing, without being subject to the pre-emptive rights of existing shareholders under Article 267 of the Company Act.

10. Handling of irregular shares and overdue unsubscribed shares:

(1) For the portion of shares not subscribed by employees or waived by employees, the Chairman is authorized to contact a specific person to subscribe.

(2) Any shortfall in public offering subscriptions shall be handled in accordance with the "Regulations Governing the Underwriting or Resale of Securities by Securities Firms of the Securities and Futures Association of the Republic of China".

11. Rights and Obligations of the Newly Issued Shares: The rights and obligations of the shares issued in this cash capital increase are the same as those of the previously issued ordinary shares.

12. Use of Proceeds from this Capital Increase: To replenish working capital.

13. Other Matters to be Explained: If the offering price, actual offering quantity, offering conditions, and other related matters of this offering plan need to be amended or changed due to legal requirements, instructions from competent authorities, operational assessments, or objective circumstances, the Board of Directors requests authorization for the Chairman to handle such matters with full authority.