Far Eastern Department Stores Announces Board Approval of Cash Capital Increase in Ya-Dong Department Store Co., Ltd.

1. Name and nature of the subject matter (if preferred shares, specify terms such as dividend rate): Ordinary shares of Ya-Dong Department Store Co., Ltd.

2. Date on which the fact occurred: 115/8/12 ~ 115/8/12

3. Date of board approval: August 12, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Number of units: 60,000,000 shares Unit price: NT$10 per share Total transaction amount: NT$600,000,000

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Counterparty: Ya-Dong Department Store Co., Ltd. Relationship with the company: Subsidiary

7. If the counterparty is a related party, state the reason for selection, previous transferor, their relationships with the company and counterparty, transfer date, and amount: To improve financial structure and meet operational funding needs; Previous transferor, transfer date, and amount: Not applicable

8. If the owner of the subject matter was a related party of the company within the past five years, disclose the date, price, and relationship at the time of acquisition and disposal: Not applicable

9. Matters regarding the disposal of claims (including types of collateral attached to disposed claims; if claims against related parties, also disclose names and book amounts): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities; if deferred, explain recognition status): Not applicable

11. Delivery or payment terms (including period and amount), contractual restrictions, and other important agreements: Delivery or payment terms: Full payment via bank transfer on the transaction date; Contractual restrictions and other important agreements: None

12. Method of determining this transaction, reference basis for pricing, and decision-making unit: Method: Subscription to new shares through cash capital increase; Reference basis for pricing: Based on the subscription amount for cash capital increase; Decision-making unit: Board of Directors of the Company

13. Net asset value per share of the securities-issuing company acquired or disposed: NT$2.73

14. Cumulative holdings (including this transaction) of the securities: quantity, amount, ownership percentage, and any rights restrictions (e.g., pledge status): Cumulative holding amount: NT$2,019,292,000 Ownership ratio: 100%; Rights restrictions: None

15. Cumulative securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Standards for Publicly Issued Companies' as a percentage of total assets and equity attributable to owners of the parent in the most recent financial statements, and the amount of working capital in the most recent financial statements: Percentage of total assets: 36.76%; Percentage of shareholders' equity: 93.93% Working capital amount: NT$-16,591,190,000

16. Broker and brokerage fees: None

17. Specific purpose or use of acquiring or disposing of securities: To improve the financial structure of Ya-Dong Department Store Co., Ltd. and meet operational funding needs

18. Dissenting opinions from directors regarding this transaction: None

19. Whether this transaction is a related-party transaction: Yes

20. Date of confirmation by supervisors or approval by audit committee: August 12, 2026 (Minguo Year 115)

21. Whether accountants issued a non-reasonableness opinion on this transaction: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant’s practice certificate number: Not applicable

25. Whether this involves a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history with the counterparty over the past year and expected transactions in the next year: Only this transaction

28. Source of funds: Internal funds and bank loans

29. Previous date of material information release on the same event: Not applicable

30. Other explanatory matters: None