Genii Ideas R&D Announces Board Approval for First Domestic Unsecured Convertible Corporate Bond

1. Board Resolution Date: June 24, 115 2. Name (e.g., XX Company's Xth Secured/Unsecured Corporate Bond): Genii Ideas R&D Co., Ltd. First Domestic Unsecured Convertible Corporate Bond 3. Whether Aggregate Filing for Corporate Bond Issuance (Yes/No): No 4. Total Issuance Amount: NT$400 million 5. Face Value per Unit: NT$100,000 6. Issue Price: Issued at 100.5% of face value; authorized to the Chairman to jointly determine with the lead underwriter based on financial market conditions 7. Issuance Period: 3 years 8. Interest Rate: 0% annual coupon rate 9. Type, Name, Amount, and Terms of Collateral: Not applicable 10. Use of Proceeds and Funding Plan: Repayment of bank loans, enhancement of working capital, and investment in subsidiary (GENII IDEAS USA Corporation) 11. Underwriting Method: Book-building public offering 12. Bond Trustee: Sinopac Commercial Bank 13. Underwriting or Distribution Institution: Macro Securities Co., Ltd. 14. Issuance Guarantor: Not applicable 15. Agent for Principal and Interest Payment: Company Share Affairs Office 16. Visa Institution: Not applicable (dematerialized issuance) 17. Conversion Terms for Convertible Shares: To be determined in accordance with relevant laws and regulations, subject to regulatory approval, and announced separately 18. Put Option Terms: To be determined in accordance with laws and regulations, subject to regulatory approval, and announced separately 19. Call Option Terms: To be determined in accordance with laws and regulations, subject to regulatory approval, and announced separately 20. Share Conversion Benchmark Date (if convertible, exchangeable, or subscription rights attached): To be determined and announced separately after regulatory approval 21. Potential Equity Dilution from Conversion: To be determined and announced separately after regulatory approval 22. Rationality and Necessity of Fundraising Following Cash Capital Reduction (applicable if cash reduction occurred in current or prior year): Not applicable 23. Other Matters to be Disclosed: The Chairman is authorized to fully handle any amendments required due to legal changes, regulatory requirements, or changes in subjective/objective environments