【Winstar Display】Announcement of the Company's Compliance with Article 25, Paragraph 1, Subparagraphs 2-4 of the Regulations Governing the Lending of Funds and Endorsements/Guarantees by Public Companies

1. Date of occurrence of the event: 2026/05/12 2. Endorsed and guaranteed entity: (1) Company name: Winstar Optoelectronics Co., Ltd. (2) Relationship with the endorsing and guaranteeing company: A 100% directly held subsidiary of the company (3) Endorsement and guarantee limit (in thousands of NTD): 1,025,964 (4) Original endorsement and guarantee balance (in thousands of NTD): 272,728 (5) Amount of newly added endorsement and guarantee (in thousands of NTD): 162,000 (6) Endorsement and guarantee balance as of the date of occurrence of the event (in thousands of NTD): 434,728 (7) Actual utilized amount by the endorsed and guaranteed company (in thousands of NTD): 92,679 (8) Reason for newly added endorsement and guarantee: To meet working capital planning, the subsidiary's bank credit line is guaranteed by the parent company.

(1) Company name: Dongguan Hanling Electronics Co., Ltd. (2) Relationship with the endorsing and guaranteeing company: A 100% indirectly held subsidiary of the company (3) Endorsement and guarantee limit (in thousands of NTD): 1,025,964 (4) Original endorsement and guarantee balance (in thousands of NTD): 25,256 (5) Amount of newly added endorsement and guarantee (in thousands of NTD): 25,104 (6) Endorsement and guarantee balance as of the date of occurrence of the event (in thousands of NTD): 50,360 (7) Actual utilized amount by the endorsed and guaranteed company (in thousands of NTD): 13,733 (8) Reason for newly added endorsement and guarantee: To meet working capital planning, the subsidiary's bank credit line is guaranteed by the parent company.

(1) Company name: Winstar Display (Changshu) Co., Ltd. (2) Relationship with the endorsing and guaranteeing company: A 100% indirectly held subsidiary of the company (3) Endorsement and guarantee limit (in thousands of NTD): 1,025,964 (4) Original endorsement and guarantee balance (in thousands of NTD): 55,116 (5) Amount of newly added endorsement and guarantee (in thousands of NTD): 46,010 (6) Endorsement and guarantee balance as of the date of occurrence of the event (in thousands of NTD): 101,126 (7) Actual utilized amount by the endorsed and guaranteed company (in thousands of NTD): 0 (8) Reason for newly added endorsement and guarantee: To meet working capital planning, the subsidiary's bank credit line is guaranteed by the parent company. 3. Collateral provided by the endorsed and guaranteed company: (1) Content: None (2) Value (in thousands of NTD): 0 4. Latest financial statements of the endorsed and guaranteed company: (1) Capital (in thousands of NTD): 815,857 (2) Accumulated profit/loss (in thousands of NTD): 142,293 5. Conditions for release of endorsement and guarantee liability: (1) Conditions: Repayment of loans according to contract (2) Date: According to contract 6. Total endorsement and guarantee limit (in thousands of NTD): 1,025,964 7. Endorsement and guarantee balance as of the date of occurrence of the event (in thousands of NTD): 586,214 8. Ratio of endorsement and guarantee balance to net worth of the public company's latest financial statements as of the date of occurrence of the event: 57.14% 9. Ratio of total endorsement and guarantee, long-term investments, and fund lending balance to net worth of the public company's latest financial statements as of the date of occurrence of the event: 153.03% 10. Other matters that should be specified: 1. Capital (in thousands of NTD) of the endorsed and guaranteed companies' latest financial statements: (1) Winstar Optoelectronics Co., Ltd. Capital: 471,470 (2) Dongguan Hanling Electronics Co., Ltd. Capital: 170,045 (3) Winstar Display (Changshu) Co., Ltd. Capital: 174,342

2. Accumulated profit/loss (in thousands of NTD) of the endorsed and guaranteed companies' latest financial statements: (1) Winstar Optoelectronics Co., Ltd. Accumulated profit/loss: (68,522) (2) Dongguan Hanling Electronics Co., Ltd. Accumulated profit/loss: (211,503) (3) Winstar Display (Changshu) Co., Ltd. Accumulated profit/loss: 422,318

3. Ratio of total endorsement and guarantee, long-term investments, and fund lending balance to net worth of the public company's latest financial statements as of the date of occurrence of the event: (1) Winstar Optoelectronics Co., Ltd.: 81.09% (2) Dongguan Hanling Electronics Co., Ltd.: 1.96% (3) Winstar Display (Changshu) Co., Ltd.: 69.98% Keywords: Material Information