1447 Lipon Announces Additional Endorsement Guarantees for Subsidiary and Grand-Subsidiary

Disclosure Date: July 4, 2026 Announcement Date: July 3, 2026 Announcement Time: 14:51:46 Company Code: 1447 Company Name: Lipon Subject: Endorsement Guarantee Matters Compliance Clause: Article 22 Factual Date: July 3, 2026

Details: 1. Factual Date: 07/03/2026

2. Endorsed Entities: (1) Company Name: I-Te Petrochemical Co., Ltd. (2) Relationship to Guarantor: Subsidiary of the Company (3) Guarantee Limit (in thousand NTD): 1,521,322 (4) Previous Guarantee Balance (in thousand NTD): 893,760 (5) Amount of New Guarantee (in thousand NTD): 478,800 (6) Guarantee Balance as of Factual Date (in thousand NTD): 1,372,560 (7) Actual Drawdown Amount by Guaranteed Company (in thousand NTD): 0 (8) Reason for New Guarantee: The subsidiary requires bank financing, and the parent company is providing endorsement support.

(1) Company Name: Eaton Petrochemical International Co., Ltd. (2) Relationship to Guarantor: Grand-subsidiary of the Company (3) Guarantee Limit (in thousand NTD): 1,521,322 (4) Previous Guarantee Balance (in thousand NTD): 510,720 (5) Amount of New Guarantee (in thousand NTD): 478,800 (6) Guarantee Balance as of Factual Date (in thousand NTD): 989,520 (7) Actual Drawdown Amount by Guaranteed Company (in thousand NTD): 170,453 (8) Reason for New Guarantee: The grand-subsidiary requires bank financing, and the parent company is providing endorsement support.

3. Collateral Provided by Guaranteed Companies: (1) Description: None (2) Value (in thousand NTD): 0

4. Latest Financial Statements of Guaranteed Companies: (1) Capital (in thousand NTD): 70,229 (2) Accumulated Profits/Losses (in thousand NTD): 40,830

5. Conditions for Release of Guarantee Liability: (1) Conditions: Upon expiration of the limit and full repayment of debt (2) Date: Upon expiration of the limit and full repayment of debt

6. Total Endorsement Guarantee Limit (in thousand NTD): 3,042,644

7. Total Guarantee Balance as of Factual Date (in thousand NTD): 1,532,160

8. Ratio of Guarantee Balance to Net Equity of the Issuing Company (as of Factual Date): 20.14%

9. Combined Ratio of Guarantee Balance, Long-Term Investments, and Loans to Net Equity (as of Factual Date): 38.58%

10. Other Matters to be Disclosed: (1) The actual amount of the new endorsement guarantee is USD 15 million, shared between I-Te Petrochemical Co., Ltd. and Eaton Petrochemical International Co., Ltd., constituting a single guarantee in substance. (2) The disclosed amounts are calculated using an exchange rate of 31.92 NTD per USD. (3) I-Te Petrochemical Co., Ltd.: Latest financial statement capital is 70,200 thousand NTD, accumulated profits/losses are 24,009 thousand NTD. (4) Eaton Petrochemical International Co., Ltd.: Latest financial statement capital is 29 thousand NTD, accumulated profits/losses are 16,821 thousand NTD.