Taiya Semiconductor Announces Implementation Status of Q2 115 Endorsement Guarantee Improvement Plan

Release Date: August 8, 115 Statement Date: August 7, 115 Statement Time: 16:18:22 Company Code: 2340 Company Name: Taiya Semiconductor Co., Ltd.

Subject: Announcement of the Implementation Status of the Endorsement Guarantee Improvement Plan for the Second Quarter of Year 115

Applicable Clause: Clause 51 Factual Date: August 7, 115

Details: 1. Factual Date: 08/07/115 2. Company Name: Taiya Semiconductor Co., Ltd. 3. Relationship with Company (Please enter '本公司' or 'Subsidiary'):本公司 (Parent Company) 4. Cross-shareholding Ratio: Not applicable 5. Reason for Occurrence: (1) In accordance with the Financial Supervisory Commission's Notice No. 1140385036 dated October 23, 114. (2) Due to a decline in net assets, as of the end of July 114, the company's endorsement guarantee amount to a single enterprise exceeded the prescribed limit.

6. Response Measures: (1) In recent years, Taiya has continuously invested in product R&D at its subsidiaries, recognizing investment losses that led to a reduction in shareholders' equity. (2) The subsidiaries' boards have proposed operational improvement plans, which are reported to and monitored by the board of directors on a quarterly basis.

7. Other Matters to be Disclosed (If the subject of the event or resolution is a publicly issued company or above, this significant information also meets Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act, concerning matters that significantly affect shareholder rights or securities prices): (1) Subsidiaries Jiya and Guanya will continue to build product platforms in the short to medium term and submit samples for customer certification to expand market presence. (2) As subsidiaries' depreciation and amortization expenses decline year by year and gross profit margins improve, they will secure stable customer orders with more competitive pricing, continuously enhancing profitability.