Rissho Living Extends Guarantee for Subsidiary Jingding Green Energy Technology

Release Date: July 14, 2026 Statement Date: July 13, 2026 Statement Time: 16:52:09 Company Code: 2547 Company Name: Rissho Living Purpose: Disclosure pursuant to Article 25, Paragraph 1, Clause 4 of the Handling Standards for Loans, Endorsements, and Guarantees by Publicly Issued Companies Applicable Clause: Clause 22 Factual Date: July 13, 2026

Explanation: 1. Factual Date: July 13, 2026

2. Endorsed and Guaranteed Entity: (1) Company Name: Jingding Green Energy Technology Co., Ltd. (2) Relationship with Guarantee Provider: A subsidiary in which the Company holds a consolidated 70% stake (3) Guarantee Limit (in thousand NTD): 43,006,254 (4) Previous Guarantee Balance (in thousand NTD): 4,043,900 (5) Newly Added Guarantee Amount (in thousand NTD): 1,033,900 (6) Guarantee Balance as of Factual Date (in thousand NTD): 5,077,800 (7) Actual Amount Drawn by Guaranteed Entity (in thousand NTD): 4,043,900 (8) Reason for New Addition: To support the extension of Jingding Company's credit facility, with the Company continuing to provide endorsement guarantees.

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

4. Latest Financial Statement Data of the Guaranteed Entity: (1) Capital (in thousand NTD): 720,000 (2) Accumulated Profits/Losses (in thousand NTD): -68,896

5. Conditions for Release of Guarantee Liability: (1) Conditions: Upon expiration of the contract period or fulfillment of guarantee release conditions (2) Date: Upon expiration of the contract period or fulfillment of guarantee release conditions

6. Total Endorsement Guarantee Limit (in thousand NTD): 86,012,508

7. Total Guarantee Balance as of Factual Date (in thousand NTD): 30,176,979

8. Ratio of Guarantee Balance Provided by the Company to the Net Equity in the Latest Financial Statements of the Publicly Issued Company as of Factual Date: 210.51%

9. Ratio of the Combined Balance of Guarantees, Long-Term Investments, and Loans to the Net Equity in the Latest Financial Statements of the Publicly Issued Company as of Factual Date: 38.72%

10. Other Matters to be Disclosed: The total guarantee amount provided by the Company to Jingding Company is NT$5,077,800,000. After deducting duplicate calculations due to the credit extension, the actual guarantee amount remains at NT$4,043,900,000.