[PharmaEssentia] Announcement of Board Resolution on Ex-Rights Date for Stock Dividends

1. Date of Board or Shareholders' Meeting resolution: 2026/05/28 2. Type of ex-rights/ex-dividend: Ex-rights 3. Type and amount of common stock dividends: Stock dividends of NT$1.10 per share (110 shares per 1,000 shares), totaling NT$408,269,330. 4. Ex-rights trading date: 2026/07/09 5. Last transfer date: 2026/07/10 6. Book closure start date: 2026/07/11 7. Book closure end date: 2026/07/15 8. Ex-rights record date: 2026/07/15 9. Last date for bond conversion application: N/A 10. Bond conversion suspension start date: N/A 11. Bond conversion suspension end date: N/A 12. Cash dividend payment date: N/A 13. Other matters: If subsequent changes in the number of shares eligible for distribution affect the original dividend rate, the Chairman is authorized to adjust and announce the changes in accordance with the shareholders' meeting resolution on May 28, 2026.