Yihang Announces New Endorsement Guarantees for Subsidiaries Exceeding NT$30 Million

Release Date: July 24, 2026 Statement Date: July 23, 2026 Statement Time: 16:53:09 Company Code: 2601 Company Name: Yihang Subject: Announcement of New Endorsement Guarantees for Subsidiaries Exceeding NT$30 Million Applicable Clause: Clause 22 Factual Date: July 23, 2026

Details: 1. Factual Date: 07/23/2026

2. Endorsed Entities: (1) Company Name: First Steamship S. A. (2) Relationship to Guarantee Provider: First Steamship S. A. is a direct 100%-owned subsidiary of the company (3) Guarantee Limit (in thousand NT$): 22,555,569 (4) Previous Guarantee Balance (in thousand NT$): 559,773 (5) Amount of New Guarantee (in thousand NT$): 97,463 (6) Guarantee Balance as of Factual Date (in thousand NT$): 657,236 (7) Actual Drawdown by Guaranteed Entity (in thousand NT$): 295,811 (8) Reason for New Guarantee: Loan Guarantee

(1) Company Name: Hsin-Sheng-Yang Development Corp. (2) Relationship to Guarantee Provider: Hsin-Sheng-Yang Development Corp. is a direct 55%-owned subsidiary of the company (3) Guarantee Limit (in thousand NT$): 22,555,569 (4) Previous Guarantee Balance (in thousand NT$): 1,188,370 (5) Amount of New Guarantee (in thousand NT$): 40,000 (6) Guarantee Balance as of Factual Date (in thousand NT$): 1,228,370 (7) Actual Drawdown by Guaranteed Entity (in thousand NT$): 369,922 (8) Reason for New Guarantee: Loan Guarantee

3. Collateral Provided by Endorsed Companies: (1) Description: - First Steamship S. A.: None - Hsin-Sheng-Yang Development Corp.: Promissory note for equivalent amount (2) Value (in thousand NT$): 40,000

4. Latest Financial Statements of Endorsed Companies: (1) Capital (in thousand NT$): 2,200,503 (2) Accumulated Profit/Loss (in thousand NT$): 523,952

5. Conditions for Release of Guarantee Liability: (1) Condition: Repayment of loan (2) Date: As per contract terms

6. Total Endorsement Guarantee Limit (in thousand NT$): 37,592,615

7. Total Guarantee Balance as of Factual Date (in thousand NT$): 5,851,246

8. Ratio of Guarantee Balance to Parent Company's Net Equity (Latest Financial Statement): 77.82%

9. Combined Ratio of Guarantees, Long-Term Investments, and Loans to Net Equity: 71.54%

10. Other Disclosures: None