[Lotus] Announcement regarding funds loan to Singapore subsidiary Lotus International Pte. Ltd.

1. Date of occurrence: 115/05/21 2. Recipient of funds: (1) Company name: Lotus International Pte. Ltd. (2) Relationship: Subsidiary (3) Loan limit (in thousands of TWD): 9,612,870 (4) Previous balance (in thousands of TWD): 0 (5) New loan amount (in thousands of TWD): 633,000 (6) Is it authorized by the Board for revolving use: No (7) Current loan balance (in thousands of TWD): 633,000 (8) Reason: To support daily operational working capital. 3. Collateral provided: None. 4. Subsidiary financial statement summary: (1) Capital (in thousands of TWD): 1,580,213 (2) Accumulated earnings/losses (in thousands of TWD): -51,663 5. Interest calculation: Fixed annual rate of 4.6%. 6. Repayment terms: (1) Conditions: As per contract. (2) Maturity: One year from the date of the first drawdown. 7. Total loan balance as of this date (in thousands of TWD): 76,888,820 8. Loan balance as a percentage of net assets: 319.94% 9. Source of funds: Parent company. 10. Other notes: The loan amount is $20 million USD, calculated at the Taiwan Bank exchange rate of $1 USD to $31.65 TWD on May 19, 2026.