Bora (6472) Completes Capital Reduction Filing Following Cancellation of Restricted Employee Shares

Announcement Date: May 21, 2026 Announcement Time: 21:24:56 Company Code: 6472 Company Name: Bora Subject: Announcement regarding the completion of registration for capital reduction due to the cancellation of restricted employee shares. Applicable Clause: Article 36 Date of Occurrence: May 21, 2026

Explanation: 1. Date of approval by the competent authority for capital reduction: N/A 2. Date of completion of capital change registration: May 20, 2026 3. Impact on financial reports (including difference in paid-in capital and outstanding shares, and impact on net asset value per share): (1) Before capital reduction via cancellation of restricted employee shares: The company's paid-in capital was NT$1,277,596,100; outstanding shares were 127,759,610; net asset value per share was NT$114.03. (2) After capital reduction via cancellation of restricted employee shares: The company's paid-in capital is NT$1,277,413,590; outstanding shares are 127,741,359; net asset value per share is NT$114.05. 4. Expected plan for share exchange operations: None 5. Number of listed common shares expected after the new shares are listed following capital reduction: Not applicable 6. Ratio of listed common shares expected after the new shares are listed following capital reduction to total issued common shares: Not applicable 7. If the expected listed common shares after capital reduction are less than 60 million shares and less than 25%, please explain countermeasures for low equity liquidity: Not applicable 8. Other matters to be noted: (1) Net asset value per share is calculated based on equity attributable to owners of the parent company in the most recent consolidated financial statements (Q1 2026) audited/reviewed by an accountant. (2) The company received the approval letter for the change registration from the Department of Commerce, Ministry of Economic Affairs, on May 21, 2026.