[Shin Lu] Announcement Regarding Subsidiary Xin Da Environmental Engineering Co., Ltd.'s Issuance of New Shares Through Retained Earnings Capitalization

1. Board of Directors' Resolution Date: April 15, 2026 2. Source of Capital Increase Funds: Retained earnings capitalization and issuance of new shares. 3. Whether to adopt a global offering for new share issuance (Yes, please specify the planned issuance period/No): No. 4. Total Amount and Number of Shares Issued (for retained earnings or capital reserve capitalization, the number of shares issued excludes those allocated to employees): NT$282,000,000 / 28,200,000 shares. 5. For global offering of new shares, the issuance amount and number of shares for this issuance: Not applicable. 6. For global offering of new shares, the remaining amount and number of shares after this issuance: Not applicable. 7. Par Value Per Share: NT$10. 8. Issue Price: Not applicable. 9. Number of Shares Subscribed by Employees or Amount Allocated: Not applicable. 10. Number of Shares for Public Sale: Not applicable. 11. Proportion of Subscription or Free Distribution to Original Shareholders: 64.546 shares per 1,000 shares will be distributed free of charge. 12. Handling of Fractional Shares and Unsubscribed Shares: Not applicable. 13. Rights and Obligations of Newly Issued Shares: Same as existing shares. 14. Purpose of Capital Increase: To supplement capital and strengthen the financial structure. 15. Other Statements: None