LC Corporation Announces Record Date for Capital Reduction

1. Board Resolution Date: Not applicable 2. Capital Reduction Record Date: August 19, 2026 (ROC Year 115/08/19) 3. Capital Reduction and New Share Issuance Plan: Will be announced separately after approval by the competent authority 4. New Share Issuance Record Date: Not applicable 5. Share Transfer Suspension Start Date: Not applicable 6. Share Transfer Suspension End Date: Not applicable 7. Rights and Obligations of New Shares after Capital Reduction: Identical to previously issued common shares 8. Expected Listing Date of New Shares: Not applicable 9. Number of Listed Common Shares after Capital Reduction: 80,714,436 shares 10. Percentage of Listed Common Shares to Total Issued Common Shares after Capital Reduction (Listed Shares / Total Issued Shares): 100% 11. If the number of listed common shares after capital reduction is less than 60 million shares and less than 25%, explanation of measures for low share liquidity: Not applicable 12. Other Matters to be Disclosed: (1) On May 20, 2026 (ROC Year 115), the company's annual general meeting of shareholders approved a capital reduction to offset accumulated losses. The amount of capital reduction is NT$302,125,780, with 30,212,578 shares to be canceled, representing a reduction ratio of 27.23644756%. (2) This matter has been declared effective by the Taiwan Stock Exchange under letter No. 1150014704 dated August 12, 2026 (ROC Year 115). (3) The number of shares to be reduced will be calculated based on the shareholder register as of the capital reduction share exchange benchmark date, proportionally to each shareholder's holdings. For every 1,000 shares held, approximately 272.3644756 shares will be deducted, and 727.6355244 shares will be reissued. Fractional shares less than one share after the reduction may be consolidated into whole shares by shareholders between five days before and one day before the share transfer suspension period, through the company's share transfer agent. Shareholders who choose not to consolidate, or whose fractional shares remain less than one share after consolidation, will receive cash payment at par value. (For shareholders holding electronic registered shares via the settlement system, such cash payments will be offset against their settlement and custody fees.) Amounts are calculated to the nearest dollar, with amounts below one dollar rounded down. All fractional shares less than one share are authorized to be subscribed at par value by the Chairman to designated persons. (4) Any adjustments or amendments to the full issuance of new electronic shares due to changes in the company's capital structure, legal amendments, regulatory requirements, or objective environmental changes, or any matters not covered herein, shall be fully authorized to the Chairman to handle in accordance with the Company Act and relevant regulations, based on the resolution of the annual general meeting. (5) After the competent authority approves the change registration, the company will apply to the Taiwan Stock Exchange for amendment of the listed securities content and submit the capital reduction and share exchange plan, with a separate announcement to follow.