【Dyaco】Company Announcement Pursuant to Article 22, Paragraph 1, Subparagraphs 2 and 3 of the Regulations Governing Loaning of Funds and Endorsements/Guarantees by Public Companies

1. Date of occurrence of the event: 2026/05/13 2. Recipient of the loan: (1) Company name: FITNESS EQUIPMENT SERVICES, LLC (2) Relationship with the company providing the loan: 100% owned subsidiary of the company (3) Loan limit (NTD thousands): 986,445 (4) Original outstanding loan balance (NTD thousands): 464,062 (5) New loan amount (NTD thousands): 219,272 (6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No (7) Outstanding loan balance as of the date of occurrence (NTD thousands): 683,334 (8) Reason for the new loan: Business transactions

(1) Company name: DYACO UK LIMITED (2) Relationship with the company providing the loan: 99.66% owned subsidiary of the company (3) Loan limit (NTD thousands): 178,384 (4) Original outstanding loan balance (NTD thousands): 137,496 (5) New loan amount (NTD thousands): 36,362 (6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No (7) Outstanding loan balance as of the date of occurrence (NTD thousands): 173,858 (8) Reason for the new loan: Business transactions

(1) Company name: SPIRIT DIRECT, L.L.C. (2) Relationship with the company providing the loan: 100% owned subsidiary of the company (3) Loan limit (NTD thousands): 94,263 (4) Original outstanding loan balance (NTD thousands): 91,694 (5) New loan amount (NTD thousands): 2,569 (6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No (7) Outstanding loan balance as of the date of occurrence (NTD thousands): 94,263 (8) Reason for the new loan: Business transactions

(1) Company name: DYACO JAPAN (2) Relationship with the company providing the loan: 100% owned subsidiary of the company (3) Loan limit (NTD thousands): 56,285 (4) Original outstanding loan balance (NTD thousands): 47,877 (5) New loan amount (NTD thousands): 7,588 (6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No (7) Outstanding loan balance as of the date of occurrence (NTD thousands): 55,465 (8) Reason for the new loan: Business transactions

(1) Company name: 巨琛工業股份有限公司 (Juchien Industrial Co., Ltd.) (2) Relationship with the company providing the loan: 91.5% owned subsidiary of the company (3) Loan limit (NTD thousands): 336,735 (4) Original outstanding loan balance (NTD thousands): 151,996 (5) New loan amount (NTD thousands): 4,616 (6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No (7) Outstanding loan balance as of the date of occurrence (NTD thousands): 156,612 (8) Reason for the new loan: Business transactions

(1) Company name: Spirit Manufacturing Inc. (2) Relationship with the company providing the loan: 100% owned subsidiary of the company (3) Loan limit (NTD thousands): 599,884 (4) Original outstanding loan balance (NTD thousands): 0 (5) New loan amount (NTD thousands): 198,296 (6) Whether it is a loan authorized by the Board of Directors for multiple disbursements or revolving use by the Chairman to the same borrower: No (7) Outstanding loan balance as of the date of occurrence (NTD thousands): 198,296 (8) Reason for the new loan: Business transactions

3. Collateral provided by the recipient of the loan: (1) Content: None (2) Value (NTD thousands): 0

4. Latest financial statements of the recipient of the loan: (1) Capital (NTD thousands): 909,545 (2) Accumulated profit/loss (NTD thousands): 1,658,559

5. Interest calculation method: As per contract

6. Repayment: (1) Conditions: As per contract (2) Date: As per contract

7. Outstanding loan balance as of the date of occurrence (NTD thousands): 1,526,909

8. Ratio of outstanding loan balance to the net worth of the public company's latest financial statements as of the date of occurrence: 36.95%

9. Source of company's loaned funds: Parent company

10. Other matters that should be specified: None