【PharmaEssentia】Announcement of Board Approval for Capital Expenditure Budget Adjustment

1. Date of occurrence: 2026/05/28 2. Date of original announcement: 2022/07/14 3. Summary of original announcement: To meet the needs of drug development, production scale expansion, and international market development, the board of directors approved the Zhubei plant construction project on July 14, 2022. The project was originally planned to be carried out in phases with a construction budget of approximately NT$5.1 billion. 4. Reason for change and main content: Based on future production capacity requirements and overall process planning, the company intends to change from the original phased expansion to a one-time completion of the entire plant. Due to the adjustment in the scope of construction, the budget for the Zhubei plant is increased by NT$1.6 billion. The total adjusted budget is NT$6.7 billion. 5. Impact on financial and business operations: It is expected to strengthen the company's operational flexibility and overall economic benefits. 6. Other matters: None.