7610 Lien Yu Metal-Innovation: Announces Additional Guarantee for Subsidiary

Release Date: June 27, 2026 Statement Date: June 26, 2026 Statement Time: 17:26:03 Company Code: 7610 Company Name: Lien Yu Metal-Innovation

Subject: Announcement pursuant to Article 25, Paragraph 1, Items 2 to 4 of the Regulations Governing Lending, Endorsement, and Guarantees by Publicly Issued Companies Applicable Clause: Clause 22 Factual Date: June 26, 2026

Explanation: 1. Factual Date: 06/26/2026

2. Endorsed and Guaranteed Party: (1) Company Name: Lien Yu Advanced Materials Inc. (2) Relationship with Guarantee Provider: Subsidiary in which the company holds 97% ownership. (3) Guarantee Limit (in thousand NT$): 1,040,193 (4) Previous Guarantee Balance (in thousand NT$): 639,670 (5) Amount of Newly Added Guarantee (in thousand NT$): 10,000 (6) Guarantee Balance as of Factual Date (in thousand NT$): 649,670 (7) Actual Amount Drawn by Guaranteed Company (in thousand NT$): 350,083 (8) Reason for New Guarantee: The company provides endorsement guarantee for its subsidiary’s bank financing loan.

3. Collateral Provided by the Guaranteed Company: (1) Description: None (2) Value (in thousand NT$): 0

4. Latest Financial Statement of the Guaranteed Company: (1) Capital (in thousand NT$): 400,000 (2) Accumulated Profit/Loss (in thousand NT$): -51,286

5. Conditions for Release of Guarantee Liability: (1) Condition: Upon maturity and full repayment of the subsidiary’s credit facility. (2) Date: The date when the subsidiary’s credit agreement matures and the loan is repaid.

6. Total Guarantee Limit (in thousand NT$): 1,040,193

7. Guarantee Balance as of Factual Date (in thousand NT$): 649,670

8. Ratio of Guarantee Balance Provided by the Company to the Net Equity in the Latest Financial Statement of the Publicly Issued Company as of Factual Date: 30.60%

9. Ratio of the Total of Guarantee, Long-Term Investment, and Fund Lending Balances to the Net Equity in the Latest Financial Statement of the Publicly Issued Company as of Factual Date: 51.58%

10. Other Matters to be Clarified: - The latest financial statement is the consolidated report for Q1 2026. - The latest financial statement of the guaranteed company is the individual report for 2025.