Eikii Announces Board Resolution on Cash Reduction of Key Subsidiaries

1. Board resolution date: 115/08/12

2. Reason for capital reduction: In alignment with the group’s financial planning, Bmass Investment Co., Ltd, Cmass Investment Co., Ltd, and Dmass Investment International Co., Ltd—each 100% directly or indirectly owned by the company—are proceeding with cash capital reduction to return shareholders’ funds.

3. Amount of capital reduction: - Bmass Investment Co., Ltd: USD 11,000,000 - Cmass Investment Co., Ltd: USD 652,300 - Dmass Investment International Co., Ltd: USD 652,300

4. Shares to be eliminated: - Bmass Investment Co., Ltd: 11,000,000 shares - Cmass Investment Co., Ltd: 652,300 shares - Dmass Investment International Co., Ltd: 652,300 shares

5. Capital reduction ratio: - Bmass Investment Co., Ltd: 61.91% - Cmass Investment Co., Ltd: 2.74% - Dmass Investment International Co., Ltd: 2.74%

6. Post-reduction capital: - Bmass Investment Co., Ltd: USD 6,768,066 - Cmass Investment Co., Ltd: USD 23,147,700 - Dmass Investment International Co., Ltd: USD 23,147,700

7. Scheduled shareholder meeting date: 115/08/12

8. Expected number of listed common shares after capital reduction: Not applicable

9. Ratio of post-reduction listed common shares to total issued common shares (listed / total issued): Not applicable

10. Measures for low share liquidity if post-reduction listed shares are under 60 million and less than 25%: Not applicable

11. Capital reduction benchmark date: 115/08/12

12. Other disclosures: (1) Bmass Investment Co., Ltd will reduce capital by USD 11,000,000, distributing USD 10,347,700 to the parent company (holding 94.07%) and USD 652,300 to Dmass Investment International Co., Ltd (holding 5.93%). Dmass will then conduct an equivalent cash reduction, transferring the full amount to its 100%-owned subsidiary Cmass Investment Co., Ltd. Finally, Cmass will also reduce capital and transfer all proceeds to the parent company for consolidated group use.

(2) Bmass, Cmass, and Dmass are all significant subsidiaries of the company. Their capital reductions are part of a single strategic event, with identical board resolution and scheduled shareholder meeting dates. Therefore, they are announced together to enhance investor understanding.