Tian Er Technology Announces Board Resolution on Cash Capital Increase for Issuance of Ordinary Shares (Amended from Board Resolution Dated May 11, 115)

1. Date of Board Resolution: 115/07/30

2. Source of Capital Increase: Issuance of ordinary shares through cash capital increase

3. Whether the issuance of new shares is under a blanket application (if yes, specify the intended issuance period; if no): No

4. Total Issuance Amount and Number of Shares (excluding shares allocated to employees in case of surplus or reserve capitalization):

The Company intends to issue up to 10,000 thousand ordinary shares, each with a par value of NT$10, resulting in a maximum total par value of NT$100,000 thousand.

5. Issuance Amount and Number of Shares in This Round (for blanket application cases): Not applicable

6. Remaining Amount and Share Balance After This Issuance (for blanket application cases): Not applicable

7. Par Value per Share: NT$10

8. Issue Price: The actual issue price will be determined by the Chairman in consultation with the securities underwriter, after the cash capital increase plan is approved by the competent authority, in accordance with relevant laws and regulations and prevailing market conditions.

9. Number of Shares for Employee Subscription or Allocation Amount: In accordance with Article 267 of the Company Act, 10% of the newly issued shares (1,000 thousand shares) shall be reserved for subscription by employees.

10. Number of Shares for Public Offering: In accordance with Article 28-1 of the Securities and Exchange Act, 10% of the newly issued shares (1,000 thousand shares) shall be offered to the public through an open subscription process.

11. Subscription Ratio or Free Allocation to Existing Shareholders: The remaining 80% of the issued shares shall be offered to existing shareholders in proportion to their holdings as recorded in the shareholder register on the record date.

12. Handling of Fractional Shares and Unsubscribed Shares: Fractional shares resulting from existing shareholders’ subscriptions of less than one share shall be consolidated by shareholders within five days from the share transfer suspension date through the Company’s share agent. Shares abandoned by existing shareholders and employees, or fractional shares remaining after consolidation, shall be authorized to be subscribed by designated persons at the issue price by the Chairman.

13. Rights and Obligations of the Newly Issued Shares: The newly issued shares shall have the same rights and obligations as the existing issued shares.

14. Use of Proceeds from Capital Increase: Repayment of bank loans and strengthening of working capital.

15. Rationality and Necessity of Fundraising Following Cash Reduction (applicable if cash reduction was conducted in the current or previous year): Not applicable

16. Other Matters to be Disclosed:

(1) After the cash capital increase plan is approved by the competent authority, the Chairman shall be authorized to determine the record date for subscription, payment deadline, capital increase effective date, and other related matters.

(2) Given the rapidly changing capital market financing environment, to ensure timeliness in setting issuance conditions and execution, the Chairman shall be fully authorized to amend or adjust the number of shares issued, issue price, issuance conditions, total funding amount required, funding sources, project plans, expected benefits, and other related matters under this plan, in the event of legal changes, regulatory instructions, changes in objective circumstances, or operational needs.

(3) To facilitate the issuance process related to this cash capital increase, the Chairman shall be authorized to represent the Company in signing all contracts and documents related to the capital increase and to handle all issuance procedures.

(4) This case amends the cash capital increase resolution previously adopted on May 11, 115. In response to changes in the external environment and operational needs, the purpose of the capital increase has been revised from solely repaying bank loans to include both repaying bank loans and strengthening working capital.