KENDA: Announcement Regarding Matters to Be Publicly Reported According to Article 25 of the Regulations Governing the Lending of Funds and Endorsements/Guarantees by Publicly Issued Companies

1. Date of occurrence of the event: 2026/05/12 2. The company endorsed or guaranteed: (1) Company name: KENDA EUROPE A/S (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 2,217,079 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 2,217,079 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 1,547,146 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: KENDA Deutschland GmbH (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 600,457 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 600,457 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 114,872 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: KENDA België NV (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 319,800 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 319,800 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 0 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: KENDA Polska Sp. z.o.o. (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 110,830 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 110,830 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 110,830 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: KENDA Schweiz AG (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 159,900 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 159,900 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 0 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: KENDA GB Rugeley Ltd (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 270,730 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 270,730 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 0 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: KENDA Manufacturing GB Ltd (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 258,603 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 258,603 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 70,192 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: KENDA RUBBER INDUSTRIAL CO, EUROPE GmbH (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 1,268,199 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 1,268,199 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): 306,629 (8) Reason for new endorsement/guarantee: Bank financing needs (1) Company name: AMERICANA DEVELOPMENT, INC. (2) Relationship with the endorsing/guaranteeing company: A company where the head office directly and indirectly holds 100% of the voting shares. (3) Limit of endorsement/guarantee (in thousands of NTD): 7,823,596 (4) Original balance of endorsement/guarantee (in thousands of NTD): 0 (5) Amount of new endorsement/guarantee (in thousands of NTD): 191,880 (6) Balance of endorsement/guarantee as of the date of occurrence (in thousands of NTD): 191,880 (7) Actual amount utilized by the endorsed/guaranteed company (in thousands of NTD): (Information truncated as per source)