Kuan Hsing-KY Announces Subsidiary Top Star Textile Limited's Endorsement Guarantee under Paragraph 4, Article 25 of the 'Guidelines for Loans and Endorsement Guarantees by Publicly Issued Companies'

1. Event Date: 115/08/19

2. Details of the Endorsed and Guaranteed Party: (1) Company Name: Top Sports Textile Vietnam Co., Ltd. (2) Relationship with the Guarantee-Providing Company: Between foreign subsidiaries fully (100%) directly and indirectly owned by the group's parent company (3) Guarantee Limit (in thousand NTD): 5,592,280 (4) Previous Guarantee Balance (in thousand NTD): 258,480 (5) Amount of New Guarantee Added This Time (in thousand NTD): 258,480 (6) Guarantee Balance as of Event Date (in thousand NTD): 516,960 (7) Actual Amount Drawn by the Guaranteed Company (in thousand NTD): 186,455 (8) Reason for the New Guarantee: To provide guarantee for bank financing facilities

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

4. Latest Financial Statement Data of the Guaranteed Company: (1) Capital (in thousand NTD): 1,162,525 (2) Accumulated Profit/Loss (in thousand NTD): -312,534

5. Conditions for Release from Guarantee Liability: (1) Condition: From the date of initial drawdown of the credit facility until the facility is terminated (2) Period: From the date the credit facility is first utilized until it is extinguished

6. Total Guarantee Limit (in thousand NTD): 5,592,280

7. Total Guarantee Balance as of Event Date (in thousand NTD): 9,050,947

8. Ratio of Guarantee Balance Provided by A to the Net Equity in the Latest Financial Statement of the Publicly Issued Company as of Event Date: 263.32%

9. Combined Ratio of Guarantee Balance, Long-Term Investment, and Fund Lending to the Net Equity in the Latest Financial Statement of the Publicly Issued Company as of Event Date: 61.10%

10. Other Disclosures: 1. Exchange rate as of 115/07/31: 1 USD = 32.31 NTD (Taiwan Bank closing rate). 2. The guarantee balance of TWD 258,480 thousand (USD 8,000 thousand) from Top Star Textile Limited to Top Sports Textile Vietnam Co., Ltd. is a renewed facility and has been recalculated as of the event date. 3. The capital and accumulated profit/loss figures in the latest financial statements of the guaranteed company are audited data for Q2 2026.