Kang Na Xiang Announces Board Resolution on Endorsement Guarantee for Subsidiary

1. Event Date: 115/08/13

2. Details of the Guaranteed Party: (1) Company Name: Kang Wei Daily Necessities (Yangzhou) Co., Ltd. (2) Relationship with the Guarantee Provider: An indirectly held 100% invested company of our company (3) Guarantee Limit (in thousand NTD): 744,481 (4) Previous Guarantee Balance (in thousand NTD): 440,588 (5) Amount of New Guarantee Added This Time (in thousand NTD): 440,588 (6) Guarantee Balance as of Event Date (in thousand NTD): 881,176 (7) Actual Amount Drawn by the Guaranteed Company (in thousand NTD): 198,744 (8) Reason for the New Guarantee: To meet operational needs, Kang Wei Company plans to obtain financing from financial institutions, for which our company will provide an endorsement guarantee.

3. Collateral Provided by the Guaranteed Company: (1) Description: None (2) Value (in thousand NTD): 0

4. Latest Financial Statements of the Guaranteed Company: (1) Capital (in thousand NTD): 888,316 (2) Accumulated Profit/Loss (in thousand NTD): -522,147

5. Conditions for Release of Guarantee Liability: (1) Conditions: As stipulated in the contract (2) Date: As stipulated in the contract

6. Total Guarantee Limit (in thousand NTD): 744,481

7. Guarantee Balance as of Event Date (in thousand NTD): 881,176

8. Ratio of Guarantee Balance to Net Assets of the Issuing Company Based on Latest Financial Statements as of Event Date: 47.34

9. Combined Ratio of Guarantee Balance, Long-Term Investments, and Fund Lending to Net Assets of the Issuing Company Based on Latest Financial Statements as of Event Date: 69.59

10. Other Matters to be Disclosed: (1) Exchange rate used is the average spot exchange rate of CNY to NTD at Bank of Taiwan on July 31, ROC 115 (2026), which is 4.789. (2) Considering overall funding requirements, the company’s board resolution on August 13, ROC 115 (2026) approved an early increase in the guarantee limit for Kang Wei Company by TWD 440,588 thousand. This results in temporary double-counting of limits; however, since the new loan agreement takes effect immediately after the expiration of the previous one, there is no actual over-limit situation.