Jourdeness-KY: Announcement by Subsidiary Jourdeness International Co., Ltd. Regarding Endorsement and Guarantee in Accordance with Article 25, Paragraph 1, Subparagraph 4 of the Regulations Governing Loaning of Funds and Endorsements/Guarantees by Public Companies

1. Date of occurrence of the event: 2026/04/14 2. Endorsed and guaranteed company: (1) Company name: Jourdeness Group Co., Ltd. (2) Relationship with the company providing endorsement and guarantee: Parent company directly holding 100% of its shares (3) Limit of endorsement and guarantee (in thousands of NTD): 817,868 (4) Original outstanding endorsement and guarantee (in thousands of NTD): 159,025 (5) Amount of new endorsement and guarantee (in thousands of NTD): 600,000 (6) Outstanding endorsement and guarantee as of the date of occurrence (in thousands of NTD): 759,025 (7) Actual amount utilized by the endorsed and guaranteed company (in thousands of NTD): 0 (8) Reason for new endorsement and guarantee: To provide collateral guarantee for the parent company's planned issuance of secured convertible corporate bonds, to assist in obtaining bank guarantee limits. 3. Collateral provided by the endorsed and guaranteed company: (1) Content: None (2) Value (in thousands of NTD): 0 4. Most recent financial report of the endorsed and guaranteed company: (1) Capital (in thousands of NTD): 614,441 (2) Accumulated profit and loss (in thousands of NTD): 57,914 5. Conditions for release of endorsement and guarantee liability: (1) Conditions: Expiration of bank guarantee contract (2) Date: Expiration of bank guarantee contract 6. Total limit of endorsement and guarantee (in thousands of NTD): 1,635,735 7. Outstanding endorsement and guarantee as of the date of occurrence (in thousands of NTD): 759,025 8. As of the date of occurrence, the ratio of outstanding endorsement and guarantee to the net worth of the public company's most recent financial report: 46.40 9. As of the date of occurrence, the total ratio of outstanding endorsement and guarantee, long-term investments, and loans to the net worth of the public company's most recent financial report: 73.62 10. Other matters to be specified: 1. Exchange rate converted from USD to NTD based on Taiwan Bank's closing average exchange rate of 31.805 on April 13, 2026.