[Billion] Announcement regarding self-consolidated financial report for April 2026

1. Date of event: 2026/05/20 2. Company name: Billion Electric Co., Ltd. 3. Relationship to company: Parent company 4. Cross-shareholding percentage: N/A 5. Reason for event: In accordance with Taiwan Stock Exchange regulations, the company discloses monthly self-consolidated financial information including receivables, asset/capital ratios, overdue status, and collections.

Data as of 2026/04/30 (Unit: NT$ thousands) - Receivables balance: 208,254 - % of assets: 6.52% - % of paid-in capital: 16.05% - Non-overdue amount: 39,775 - Overdue amount: 168,749 - Collections from 2026/04/01 to 2026/04/30: 0

6. Response measures: Refer to other disclosed information. 7. Other matters: a. As of 2026/04/30, recognized bad debt provision is NT$168,749,000. b. Asset protection: The company has engaged professional legal counsel to submit an arbitration application to the South China International Economic and Trade Arbitration Commission to recover US$4,458,769 from China Putian Information and Putian International Trade. The company will exert maximum effort to protect shareholder interests. c. Working capital is sufficient for operations; no material impact on financial position. d. The company received notice from the Shenzhen Court of International Arbitration extending the ruling deadline to June 30, 2026.