【YAGEO】Announcement on behalf of subsidiary K.S. Investment Co., Ltd. regarding the Board of Directors' resolution for capital increase from earnings

1. Date of Board of Directors' resolution: 2026/05/18 2. Source of capital for increase: 2025 distributable earnings 3. Whether to adopt a blanket-approach for new share issuance (If yes, please state the planned issuance period/No): No 4. Total amount and number of shares for the entire issuance (for capitalization of earnings or capital reserves, the number of shares excludes allocation to employees): NT$147,508,670, 14,750,867 shares 5. For blanket-approach issuance cases, amount and number of shares for this issuance: Not applicable 6. For blanket-approach issuance cases, remaining amount and number of shares after this issuance: Not applicable 7. Par value per share: NT$10 8. Issue price: Not applicable 9. Number of shares or amount for employee subscription: Not applicable 10. Number of shares for public sale: Not applicable 11. Subscription or free allotment ratio for existing shareholders: Not applicable 12. Handling of fractional shares and unsubscribed shares: Not applicable 13. Rights and obligations of the new shares issued this time: Same as existing shares 14. Purpose of the capital increase: To enrich working capital 15. Other notes: The record date for the capital increase is scheduled for June 1, 2026.