Chi-Ou Announces Cash Capital Reduction Benchmark Date

1. Board Resolution Date: 115/07/20 2. Capital Reduction Benchmark Date: 115/07/20 3. Share Reissuance Plan: The schedule and procedures for share reissuance related to this capital reduction will be announced separately upon determination. 4. Share Reissuance Benchmark Date: NA 5. Share Transfer Suspension Start Date: NA 6. Share Transfer Suspension End Date: NA 7. Rights and Obligations of New Shares Post-Reduction: Same as originally issued common shares. 8. Expected Listing Date of New Shares: NA 9. Number of Listed Common Shares After Reduction: 68,550,422 shares 10. Ratio of Listed Common Shares to Total Issued Shares After Reduction (Post-Reduction Listed Shares / Post-Reduction Issued Shares): 100% 11. Measures for Low Share Liquidity (if post-reduction listed shares <60 million and <25%): Not applicable 12. Other Matters to be Disclosed: (1) On May 29, 2026 (ROC 115), the company's annual general meeting of shareholders approved a cash capital reduction plan, reducing capital by NT$119,912,500 and canceling 11,991,250 issued common shares to enhance return on equity. This has been declared effective by the Taiwan Stock Exchange Corporation under Letter No. 1151802929 dated July 17, 2026 (ROC 115). (2) The company hereby sets July 20, 2026 (ROC 115) as the capital reduction benchmark date and will file for capital change registration with the Ministry of Economic Affairs. (3) After the Ministry of Economic Affairs approves the capital change registration, the company will convene another board meeting to discuss and announce separately the share reissuance plan, reissuance benchmark date, expected listing date of new shares, and other related matters.