4766 Nan Pao

Release Date: July 24, 2026 Statement Date: July 23, 2026 Statement Time: 18:01:44 Company Code: 4766 Company Name: Nan Pao Subject: Announcement of cash capital increase to subsidiary Nan Pao Materials Resins India Pvt. Ltd., with cumulative investment amount reaching 20% of paid-in capital within one year. Applicable Clause: Clause 20 Factual Date: June 10, 2025 Details: 1. Name and nature of the subject matter (if preferred shares, specify issuance conditions such as dividend rate): Securities of Nan Pao Materials Resins India Pvt. Ltd. 2. Factual Date: June 25, 2025 ~ June 10, 2026 3. Board approval date: March 14, 2025 4. Other approval dates: Not applicable 5. Transaction quantity, unit price, and total transaction amount: Transaction quantity: 81,780,000 shares Unit price: INR 10 per share Total transaction amount: USD 9,000,000 (approximately TWD 280,834,000) 6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): Nan Pao Materials Resins India Pvt. Ltd. is a wholly-owned subsidiary directly held 100% by the company. 7. If the counterparty is a related party, disclose the reason for selecting the related party as the transaction party, the previous transferor, the relationship among the previous transferor, the company, and the counterparty, the previous transfer date, and transfer amount: Not applicable 8. If the owner of the subject matter had been a related party of the company within the past five years, disclose the related party's acquisition and disposal dates, price, and relationship with the company at the time: Not applicable 9. Matters related to the disposal of receivables (including types of collateral attached to the disposed receivables; if receivables from related parties are involved, disclose the related party's name and the book value of the disposed receivables): Not applicable 10. Gain (or loss) from disposal (not applicable for acquisition of securities) (if previously deferred, list recognition status): Not applicable 11. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: June 25, 2025: USD 1,000,000 January 2, 2026: USD 1,000,000 March 17, 2026: USD 3,000,000 June 10, 2026: USD 4,000,000 Total: USD 9,000,000 (approximately TWD 280,834,000) 12. Decision-making method for this transaction, reference basis for price determination, and decision-making unit: Based on board resolution 13. Net asset value per share of the securities-issuing company: TWD 3.49 14. Cumulative number, amount, ownership percentage, and rights restrictions (e.g., pledge status) of securities held (including this transaction) to date: Cumulative shares held: 114,502,000 shares Amount: USD 13,000,000 (approximately TWD 407,164,000) Ownership percentage: 100% Rights restrictions: None 15. Proportion of securities investments (including this transaction) under Article 3 of the 'Asset Acquisition and Disposition Standards for Publicly Issued Companies' to total assets and equity attributable to owners of the parent in the company's latest financial statements, and the amount of working capital in the latest financial statements (Note 2): Percentage of total assets: 1.78% Percentage of equity attributable to owners of the parent: 3.12% Working capital amount: TWD (1,917,444) thousand 16. Broker and brokerage fees: Not applicable 17. Specific purpose or use of acquiring or disposing of securities: Long-term investment 18. Dissenting directors' opinions on this transaction: None 19. Whether this transaction is a related-party transaction: Yes 20. Date of auditor's acknowledgment or audit committee's approval: March 14, 2025 21. Whether the accountant issued a non-reasonableness opinion on this transaction: Not applicable 22. Name of the accounting firm: Not applicable 23. Name of the accountant: Not applicable 24. Accountant's practice certificate number: Not applicable 25. Whether it involves a change in business model: No 26. Explanation of business model change: Not applicable 27. Transaction status with the counterparty in the past year and expected in the next year: Not applicable 28. Source of funds: Internal funds 29. Previous date of material information announcement on the same event: Not applicable 30. Other explanatory matters: None