Shangfu Announces Subsidiary GPI CO. (SAMOA) LTD.'s Capital Loan to Katun Corporation Under Public Company Lending Guidelines

1. Date of Event: 2026/07/09

2. Recipient of Capital Loan: (1) Company Name: Katun Corporation (2) Relationship with Lending Entity: 100% subsidiary of the Company (3) Loan Limit (in thousand NTD): 570,354 (4) Previous Loan Balance (in thousand NTD): 0 (5) Amount of New Loan (in thousand NTD): 271,873 (6) Whether the loan is authorized by the Board for the Chairman to disburse in multiple tranches or on a revolving basis to the same recipient: Yes (7) Loan Balance as of Event Date (in thousand NTD): 271,873 (8) Reason for New Loan: Operational funding needs

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

4. Borrower's Latest Financial Statement Data: (1) Capital (in thousand NTD): 2,979,833 (2) Accumulated Deficit (in thousand NTD): -5,710,828

5. Interest Calculation Method: As stipulated in the contract

6. Repayment Terms: (1) Conditions: As stipulated in the contract (2) Date: As stipulated in the contract

7. Total Loan Balance as of Event Date (in thousand NTD): 959,550

8. Ratio of Total Loan Balance to the Publicly Listed Company's Latest Net Equity: 34.50%

9. Source of Loaned Funds: The subsidiary itself

10. Other Disclosures: None