3712 Win-Wide Investment Holding: Supplemental Announcement on Subsidiary's Default and Subsequent Civil Ruling

Release Date: August 5, 2026 Statement Date: August 4, 2026 Statement Time: 18:37:49 Company Code: 3712 Company Name: Win-Wide Investment Holding Co., Ltd.

Subject: Supplement to the announcement made on July 13, 2026, regarding the grandchild company Taiwan Power Marine Engineering Co., Ltd.'s inability to repay its bank loan and the subsequent civil ruling

Applicable Clause: Item 28 Factual Date: August 4, 2026

Explanation:

1. Names of related parties, primary debtors, or their joint guarantors: Subsidiary: Sen-Wei Energy Co., Ltd. Grandchild company: Taiwan Power Marine Engineering Co., Ltd.

2. Factual Date: 08/04/2026

3. Background: On July 13, 2026, the company announced that its grandchild company, Taiwan Power Marine Engineering Co., Ltd., defaulted on a loan from First Commercial Bank Co., Ltd., failing to meet its repayment obligations. The outstanding principal amount is NT$524,556,000, plus accrued interest and penalty fees. Under the terms of the agreement, the company has lost the benefit of the term, and the entire loan is deemed immediately due.

As Sen-Wei Energy Co., Ltd. is the joint guarantor of this loan, both Sen-Wei Energy and Taiwan Power Marine Engineering received a payment order (Case No. 115-Su-Cu-15573) from the New Taipei District Court on July 13, 2026, requiring joint payment of the outstanding amount.

Subsequently, on August 4, 2026, Sen-Wei Energy received a civil ruling (Case No. 115-Su-Piao-5520) from the New Taipei District Court, permitting First Commercial Bank to enforce execution on a promissory note issued by Sen-Wei Energy with a face value of NT$620,000,000. The enforceable amount is limited to NT$524,556,000 plus interest accrued from June 10, 2026, at an annual rate of 6%, until full repayment. The procedural costs of NT$7,500 are to be borne by Sen-Wei Energy.

This promissory note ruling is a continuation of the same bank loan claim previously disclosed on July 13, 2026. The face value of NT$620,000,000 represents the original secured amount, while the actual outstanding principal remains NT$524,556,000. This is not a new debt.

4. Type of claim or endorsement/guarantee amount and its proportion to assets: NT$524,556,000 / 1.17%

5. Whether any security measures exist for the claim: None

6. Impact on the company's financials and operations, and estimated potential losses: The subsidiary has already recognized the loss in its Q1 financial report.

7. Response measures: This matter is a follow-up to the major information disclosed on July 13, 2026, concerning the same loan from First Commercial Bank. The amount in the promissory note ruling does not represent a new debt. Sen-Wei Energy and Taiwan Power Marine Engineering are actively negotiating with the creditor bank to develop a debt extension or repayment plan. Any significant developments will be announced in accordance with relevant regulations.

8. Other matters to be disclosed: None