Lien Yu Metals Announces Guarantee for Subsidiary in Accordance with Article 25, Paragraph 1, Items 2 to 4 of the Handling Principles for Loans and Guarantees by Publicly Listed Companies

1. Date of Fact: 2026/06/26

2. Details of the Guaranteed Party: (1) Company Name: Lien Yu Advanced Materials Inc. (2) Relationship with the Guarantee Provider: A subsidiary in which the company holds 97% of shares. (3) Guarantee Limit (in thousand NT$): 1,040,193 (4) Previous Outstanding Guarantee Balance (in thousand NT$): 639,670 (5) Amount of Newly Added Guarantee (in thousand NT$): 10,000 (6) Outstanding Guarantee Balance as of the Date of Fact (in thousand NT$): 649,670 (7) Actual Amount Drawn by the Guaranteed Company (in thousand NT$): 350,083 (8) Reason for the Newly Added Guarantee: The company is providing a guarantee for the bank financing loan application of its subsidiary.

3. Collateral Provided by the Guaranteed Company: (1) Description: None (2) Value (in thousand NT$): 0

4. Latest Financial Statement of the Guaranteed Company: (1) Capital (in thousand NT$): 400,000 (2) Accumulated Profit/Loss (in thousand NT$): -51,286

5. Conditions and Date for Release of Guarantee Liability: (1) Condition: Upon maturity and full repayment of the subsidiary’s credit facility agreement. (2) Date: The date on which the subsidiary’s credit facility matures and the loan is repaid.

6. Total Guarantee Limit (in thousand NT$): 1,040,193

7. Outstanding Guarantee Balance as of the Date of Fact (in thousand NT$): 649,670

8. Ratio of Outstanding Guarantee Balance Provided by the Company to the Net Equity in the Latest Financial Statement of the Publicly Listed Company as of the Date of Fact: 30.60%

9. Combined Ratio of Outstanding Guarantees, Long-Term Investments, and Fund Lending to the Net Equity in the Latest Financial Statement of the Publicly Listed Company as of the Date of Fact: 51.58%

10. Other Matters to be Disclosed: 1. The latest financial statement is the consolidated report for Q1 of 2026. 2. The latest financial statement of the guaranteed company is the individual report for 2025.