E.SUN Financial Holding Announces Board Resolution to Issue New Shares for Capital Increase

Release Date: July 14, 2026 Statement Date: July 13, 2026 Statement Time: 15:02:49 Company Code: 2884 Company Name: E.SUN Financial Holding Subject: Announcement of Board Resolution to Increase Capital through Issuance of New Shares Applicable Clause: Clause 11 Event Date: July 13, 2026

Details: 1. Board Resolution Date: July 13, 2026 2. Source of Capital Increase: Based on a share conversion ratio of 0.2596 ordinary shares of E.SUN Financial Holding for every 1 ordinary share of Sun Life Business Insurance 3. Whether the issuance of new shares is under a blanket registration (if yes, specify the intended issuance period; if no): No 4. Total Issuance Amount and Number of Shares (excluding shares allocated to employees in case of capital increase from retained earnings or reserves): NT$15,315,104,710 (calculated at a par value of NT$10 per share) and 1,531,510,471 ordinary shares 5. Issuance amount and number of shares for blanket registration cases: Not applicable 6. Remaining amount and number of shares after issuance for blanket registration cases: Not applicable 7. Par Value per Share: NT$10 8. Issuance Price: Based on the closing price of E.SUN Financial Holding shares on the last trading day prior to the share conversion benchmark date 9. Number of shares subscribed by employees or allocated amount: Not applicable 10. Number of shares offered to the public: Not applicable 11. Subscription ratio or free allocation ratio for existing shareholders: Not applicable 12. Handling of fractional shares and unclaimed shares after expiration: Fractional shares resulting in less than one ordinary share from the share conversion will be settled in cash to Sun Life Business Insurance shareholders, calculated proportionally based on the closing price of E.SUN Financial Holding shares on the last trading day, with amounts less than NT$1 rounded to the nearest whole dollar. 13. Rights and obligations of the newly issued shares: The rights and obligations of the new shares are identical to those of the existing shares. 14. Use of proceeds from capital increase: To acquire all issued shares of Sun Life Business Insurance through share conversion. 15. Rationality and necessity of fundraising following cash reduction of capital (applicable if cash reduction was conducted in the current or previous year): Not applicable 16. Other Matters to be Disclosed: (1) The final number of new shares issued in this case will be adjusted according to the number of outstanding issued shares of Sun Life Business Insurance on the share conversion benchmark date, as stipulated in the agreement. (2) Matters related to the issuance of new shares shall be authorized to the Chairman for final determination.