[Hotai Finance] Announcement of Board Resolution for Capital Increase via Earnings Capitalization

1. Date of board resolution: 2026/05/28 2. Source of funds: Capitalization of earnings 3. Shelf registration: No 4. Total issuance amount and shares: 186,945,150 TWD, 18,694,515 shares 5. Amount for shelf registration: N/A 6. Remaining balance for shelf registration: N/A 7. Par value per share: 10 TWD 8. Issue price: N/A 9. Shares for employees: N/A 10. Public offering shares: N/A 11. Bonus issue ratio: 30 shares per 1,000 shares 12. Fractional shares: Can be combined within 5 days at the registrar; remaining fractional shares paid in cash. 13. Rights and obligations: Same as existing common shares 14. Purpose of capital increase: To support future business development 15. Other notes: None.