[Lotus] Subsidiary Alvogen Korea Acquires Marketing Authorization for Product 'Matterhorn' in the Korean Market from OM PHARMA SA

1. Name and Nature of Target Object: Intellectual property rights, marketing authorizations, and product technology for the product 'Matterhorn' sold in the Korean market by OM PHARMA SA. 2. Date of Occurrence: May 21, 2026. 3. Board Approval Date: May 21, 2026. 5. Transaction Quantity, Unit Price, and Total Amount: 69 million USD. 6. Counterparty: OM PHARMA SA (Not a related party). 11. Payment Terms: Based on contractual conditions. 12. Basis for Decision: Approved by the Board of Directors after considering the valuation report provided by an independent expert. 17. Objective of Acquisition: Optimization of product portfolio. 20. Audit Committee Approval Date: May 20, 2026. 28. Source of Funding: Own funds and bank loans. 30. Other: The transaction amount is calculated based on the Taiwan Bank exchange rate on May 19, 2026, at 1 USD to 31.65 TWD.