Le Tiger Announces Board Approval of Cash Capital Increase Subscription for Subsidiary Kejian Aluminum Boat

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

2. Date of occurrence: August 11, 2026 ~ August 11, 2026

3. Board approval date: August 11, 2026 (Minguo Year 115)

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Up to NT$50 million, at NT$5 per share, for a maximum of 10 million shares

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Kejian Corporation is a subsidiary in which the company holds a 60% stake

7. If the counterparty is a related party, state the reason for selecting them, the previous transferor, relationships among the company, counterparty, and previous transferor, transfer date, and amount: Not applicable

8. If the ownership of the subject securities has been held by a related party of the company within the past five years, disclose the acquisition and disposal dates, prices, and relationship with the company at the time: Not applicable

9. Matters related to the disposal of receivables (including types of collateral, and if receivables from related parties, disclose names and book amounts): Not applicable

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

11. Delivery or payment terms (including payment period and amounts), contractual restrictions, and other important agreements: Bank transfer; payment period from August 17, 2026 to August 25, 2026

12. Decision-making method for the transaction, basis for price determination, and decision-making unit: (1) Decision method and unit: Board of Directors (2) Price determination: Negotiated based on company's net asset value and overall valuation

13. Net asset value per share of the securities-issuing company: NT$2.37

14. Cumulative holdings of the securities involved in this transaction (including this transaction) as of now, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): (1) Cumulative holding quantity: up to 25,000,000 shares (2) Cumulative holding amount: up to NT$102,500,000 (3) Cumulative ownership percentage: up to 71.43% (4) Rights restriction status: None

15. Proportion of securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposal Rules for Publicly Issued Companies' to the company's total assets and equity attributable to owners of the parent in the latest financial statements, and the amount of working capital in the latest financial statements: (1) Proportion to total assets: 45.16% (2) Proportion to equity of parent company: 57.85% (3) Working capital amount in latest financial statements: NT$339,909,000

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal of securities: Long-term investment

18. Dissenting directors' opinions on this transaction: Not applicable

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

20. Date of supervisor approval or audit committee consent: August 11, 2026 (Minguo Year 115)

21. Whether the accountant issued a non-reasonable opinion: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant's license number: Not applicable

25. Whether it 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: Company's own funds

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

30. Other explanatory matters: None