[Guang Hua-KY] Announces Adjustment to Dividend Payout Ratio

1. Date of Board or Shareholders' Meeting Resolution: NA

2. Original Dividend Type and Amount: Cash dividend of TWD 25,152,000 from earnings distribution, with TWD 0.30 per share.

3. Revised Dividend Type and Amount: Cash dividend of TWD 25,152,000 from earnings distribution, with TWD 0.31144516 per share.

4. Reason for Change: Due to the company's repurchase of its own shares, the number of outstanding shares eligible for distribution has changed, necessitating an adjustment in the dividend payout rate.

5. Other Matters to be Disclosed: According to the resolution passed at the company's annual shareholders' meeting on May 22, 2026 (115/05/22), the Chairman has been authorized to adjust the dividend payout rate.