【Dah-Yang -KY】Announcement on behalf of subsidiary GRAND CITI LIMITED regarding new capital loan amount reaching over NT$10 million and exceeding 2% of the company's latest financial statement net worth, with total balance exceeding 10% of net worth

1. Date of occurrence of the event: 2026/05/06 2. Recipient of capital loan: (1) Company name: GRAND OCEAN RETAIL GROUP LIMITED (2) Relationship with the company providing the capital loan: An investment company that directly holds 100% of its shares. (3) Capital loan limit (NT$ thousands): 69,095,280 (4) Original capital loan balance (NT$ thousands): 727,490 (5) Newly added capital loan amount (NT$ thousands): 158,150 (6) Is this a capital loan authorized by the board of directors for the chairman to make multiple disbursements or revolving credit to the same borrower: Yes (7) Capital loan balance as of the date of occurrence of the event (NT$ thousands): 885,640 (8) Reason for the newly added capital loan: Operational needs 3. Collateral provided by the recipient of the capital loan: (1) Content: None (2) Value (NT$ thousands): 0 4. Latest financial statement of the recipient of the capital loan: (1) Capital (NT$ thousands): 1,955,310 (2) Accumulated profit/loss (NT$ thousands): -890,325 5. Interest calculation method: Annual interest rate 3.5% 6. Repayment: (1) Conditions: None (2) Date: To be repaid within five years 7. Capital loan balance as of the date of occurrence of the event (NT$ thousands): 12,140,674 8. Ratio of capital loan balance to the public company's latest financial statement net worth as of the date of occurrence of the event: 317.88% 9. Source of the company's capital loan to others: Subsidiary itself, financial institutions 10. Other matters that should be specified: None