CSC Board Resolves Cash Capital Increase for CSCI Steel Corporation India Pvt. Ltd.

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Equity of CSCI Steel Corporation India Pvt. Ltd.

2. Date on which the fact occurred: August 7, 2026 ~ August 7, 2026

3. Date of board approval: August 7, 2026

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Total transaction amount: USD 74,500,000

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): (1) Counterparty: CSCI Steel Corporation India Pvt. Ltd. (2) Relationship with the company: Subsidiary in which the company holds 100% equity

7. If the counterparty is a related party, state the reason for selecting them, previous transferor, relationships among previous transferor, company, and counterparty, date of previous transfer, and transfer amount: Conducting cash capital increase

8. If the ownership of the subject securities was held by a related party of the company within the past five years, disclose the related party’s acquisition and disposal dates, prices, and relationship with the company at the time: Not applicable

9. Matters regarding disposition of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are involved, disclose names and book amounts): Not applicable

10. Gain (or loss) from disposition (not applicable for acquisition of securities) (if previously deferred, provide table showing recognition status): Not applicable

11. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: To be executed according to the cash capital increase schedule

12. Decision-making method for this transaction, reference basis for pricing, and decision-making body: Board resolution

13. Net asset value per share of the securities-issuing company: NT$2.56

14. Cumulative holdings (including this transaction) of the securities acquired/disposed, including quantity, amount, ownership percentage, and restricted rights (e.g., pledge status): (1) Cumulative holding quantity: approximately 958 million shares (2) Cumulative holding amount: approximately NT$2.4 billion (3) Ownership percentage: 100% (4) Rights restriction status: None

15. Proportion of securities investments (including this transaction) under Article 3 of the “Regulations Governing Acquisitions and Dispositions of Assets by Publicly Issued Companies” to the company’s total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements (Note 2): (1) Percentage of total assets: 47.67% (2) Percentage of equity: 72.94% (3) Working capital amount: NT$11,416,639 thousand

16. Broker and brokerage fees: None

17. Specific purpose or use of acquiring or disposing of securities: Improving subsidiary’s financial structure

18. Dissenting directors’ opinions on this transaction: None

19. Whether this transaction is a related-party transaction: Yes

20. Date of supervisor’s approval or audit committee’s consent: August 5, 2026

21. Whether the accountant issued a non-reasonableness opinion on this transaction: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant’s license number: Not applicable

25. Whether it involves changes in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history with the counterparty over the past year and expected transactions in the next year: Not applicable

28. Source of funds: Not applicable

29. Previous date of material information disclosure on the same event: Not applicable

30. Other explanatory matters: None