Kolin (2906) Announces Subscription to Private Equity Fund Andra Capital Fund LP

Date of Announcement: July 15, 2026 Date of Statement: July 14, 2026 Time of Statement: 14:47:20 Company Code: 2906 Company Name: Kolin Subject: Announcement of the Company's Subscription to Private Equity Fund Andra Capital Fund LP Applicable Clause: Clause 24 Date of Event: July 14, 2026

Details: 1. Name and Nature of the Subject Matter (if preferred shares, specify issuance terms such as dividend rate): Andra Capital Fund LP private equity fund

2. Date of Event: 07/14/2026

3. Number of Units, Unit Price, and Total Transaction Amount: No transaction units, no unit price; total subscription amount is USD 1,000,000

4. Counterparty and Relationship with the Company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): Andra Capital Fund LP, none

5. If the counterparty is a related party, state the reason for selecting them, the previous transferor, the relationship between the previous transferor, the company, and the counterparty, the previous transfer date, and amount: Not applicable

6. If the subject has had a related party of the company as owner within the past five years, state the related party’s acquisition and disposal date, price, and relationship with the company at the time: Not applicable

7. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if disposal involves receivables from related parties, state the name and book value of such receivables): Not applicable

8. Gain (or loss) from disposal (not applicable for acquisition of securities) (if deferred, list recognition status): Not applicable

9. Delivery or payment terms (including payment period and amount), contractual restrictions, and other important agreements: As stipulated in the private equity fund agreement

10. Decision-making method for this transaction, reference basis for price determination, and decision-making unit: Decision-making method and price reference basis: As stipulated in the private equity fund agreement Decision-making unit: Executed according to company approval authority

11. Net asset value per share of the securities-issuing company acquired or disposed: Not applicable

12. Difference of over 20% between private placement reference price and per-unit transaction amount of the securities-issuing company: Not applicable

13. Cumulative number, amount, ownership ratio, and restricted rights status (e.g., pledge) of the securities (including this transaction) held to date: Cumulative quantity: Not applicable Cumulative amount: USD 4,900,000 Ownership ratio: Not applicable Rights restriction status: None

14. Proportion of cumulative private securities investment (including this transaction) to total assets and equity attributable to owners of the parent company in the company’s latest financial statements, and the amount of working capital in the latest financial statements: Proportion to total assets: 1.20% Proportion to equity attributable to owners of the parent: 4.71% Working capital amount: 1,099,854 thousand

15. Manager and brokerage fees: Annual management fee of 10%

16. Specific purpose or use of acquisition or disposal: Long-term investment

17. Dissenting directors’ opinions on this transaction: None

18. Whether this transaction is a related-party transaction: No

19. Date of board approval: Not applicable

20. Date of supervisor approval or audit committee consent: Not applicable

21. Whether the accountant issued a non-reasonableness opinion on this transaction: Not applicable

22. Name of accounting firm: Not applicable

23. Name of accountant: Not applicable

24. Accountant’s practice certificate number: Not applicable

25. Other explanatory matters: (1) The latest financial statements are based on the data from the accountant’s review report for Q1 2026. (2) The latest individual financial statements are based on the data from the accountant’s audit report for 2025. (3) USD to TWD exchange rate is 32.22 for TWD conversion.