WPG Holdings Subsidiary Youshang Co., Ltd. Board Resolves to Issue New Shares via Profit Capitalization

1. Date of Board Resolution: June 22, 115 2. Source of Capital Increase: Profit capitalization 3. Whether the issuance of new shares is conducted under a blanket registration (if yes, specify the planned issuance period; if no): No 4. Total issuance amount and number of shares for the entire case (for profit or reserve capitalization, excluding shares allocated to employees): Total issuance amount of NT$236,737,000 and total number of shares issued: 23,673,700 shares 5. Amount and number of shares issued in this round under blanket registration: Not applicable 6. Remaining amount and share balance after this issuance under blanket registration: Not applicable 7. Par value per share: NT$10 8. Issue price: Not applicable 9. Number of shares subscribed by employees or allocated amount: Not applicable 10. Number of shares offered to the public: Not applicable 11. Subscription or free allocation ratio for existing shareholders: All shares allocated to the sole corporate shareholder, QDC Technology Inc. 12. Handling of fractional shares and unclaimed shares after subscription deadline: Not applicable 13. Rights and obligations of the newly issued shares: Same as existing shares 14. Purpose of the capital increase: To strengthen operational funding 15. Rationality and necessity of fundraising after cash reduction (applicable if cash reduction was conducted in the current or previous year): Not applicable 16. Other matters to be disclosed: None