Yatsui-KY's Subsidiary Jiahe Enterprise Co., Ltd. Announces Capital Increase for Yuteng Footwear Co., Ltd.

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): Yuteng Footwear Co., Ltd.

2. Date on which the fact occurred: 115/7/8 ~ 115/7/8

3. Date of board approval: July 8, 2026 (ROC Year 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: USD 12 million.

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): "Yuteng Footwear Co., Ltd." is a 100% subsidiary of "Jiahe Enterprise Co., Ltd."

7. If the counterparty is a related party, state the reason for selecting the related party as the transaction party, the previous transferor, the relationship between the previous transferor and the company and the counterparty, the previous transfer date, and the transfer amount: Not applicable.

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

9. Matters related to the disposal of receivables (including types of collateral attached to the disposed receivables; if the disposed receivables are from a related party, state the name of the related party and the book value of the receivables): Not applicable.

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

11. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: In accordance with the board resolution of "Jiahe Enterprise Co., Ltd.", a capital increase of USD 12 million will be implemented.

12. Decision-making method for this transaction, reference basis for price determination, and decision-making body: In accordance with the board resolution of "Jiahe Enterprise Co., Ltd.", a capital increase of USD 12 million will be implemented.

13. Net asset value per share of the securities-issuing company acquired or disposed: Not applicable

14. Cumulative holdings (including this transaction) of the securities involved in this transaction, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): Not applicable / USD 70 million / 100% / None.

15. Ratio of cumulative securities investments (including this transaction) under Article 3 of the "Rules for Acquisition or Disposition of Assets by Publicly Issued Companies" to total assets and equity attributable to owners of the parent in the company's latest financial statements, and the amount of working capital in the latest financial statements (Note 2): Ratio to total assets: 10.16% Ratio to equity attributable to owners of the parent: 16.60% Working capital: 1,930,025 thousand NT dollars

16. Broker and brokerage fees: None.

17. Specific purpose or use of the acquired or disposed securities: To expand production capacity due to operational needs.

18. Dissenting opinions of directors regarding this transaction: None.

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

20. Date of supervisor approval or audit committee consent: Not applicable.

21. Whether the accountant 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 license number: Not applicable.

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

26. Explanation of business model change: Not applicable.

27. Transaction status with the counterparty in the past year and expected in the next year: Not applicable.

28. Source of funds: Not applicable.

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

30. Other explanatory matters: None.