[Koding] Company Chairman Sets Benchmark Date for Employee Stock Rights Issuance

1. Event Date: 09/02/2026 (R.O.C. Year 115) 2. Company Name: Koding Enterprise Co., Ltd. 3. Relationship with Company (Please enter 'Company' or 'Subsidiary'): Company 4. Cross-shareholding Ratio: Not applicable 5. Reason for Occurrence: (1) The company's annual general meeting held on June 29, 2026 (R.O.C. Year 115) passed a resolution to issue a total of 2,000,000 ordinary shares as restricted employee stock rights, with a par value of NT$10 per share, totaling NT$20,000,000. The issuance of 2,000,000 restricted employee shares has been approved and declared effective by the Financial Supervisory Commission under FSC Letter No. 1150352657 dated August 17, 2026 (R.O.C. Year 115). (2) According to the company's "Regulations on the First Restricted Employee Stock Rights Issuance of 2026 (R.O.C. Year 115)", the actual issuance date (i.e., the capital increase benchmark date) shall be determined by the Chairman. The Chairman of the company has decided that the capital increase benchmark date shall be September 2, 2026 (R.O.C. Year 115). (3) The actual number of shares issued on this capital increase benchmark date is 749,671 shares. 6. Countermeasures: Not applicable 7. Other Matters to be Disclosed (If the subject of the event or resolution is a publicly issued company or above, this major information also meets the criteria under Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act regarding matters having significant impact on shareholders’ rights or securities prices): None Keywords: Material Information