6863 Eternity Way-KY

Disclosure Date: August 12, 2026 Statement Date: August 11, 2026 Statement Time: 20:27:18 Company Code: 6863 Company Name: Eternity Way-KY Subject: Announcement of Board Resolution to Amend Fund Utilization Plan for First Domestic Unsecured Convertible Corporate Bonds Applicable Clause: Clause 16 Factual Date: August 11, 2026

1. Board Resolution Date for Amendment: August 11, 2026 2. Original Plan Effective Date: September 13, 2024 3. Additional Issuance Date: Not applicable 4. Reason for Change: In response to market demand and long-term operational development, the company has adjusted construction-related costs for its Vietnam plant. Therefore, it plans to amend the fund usage, redirecting the remaining portion originally allocated for plant construction and equipment acquisition in Vietnam to repay bank loans for the Vietnam plant.

5. Previous and Revised Fund Utilization Plans: Before Change: The total funding requirement for constructing the Vietnam plant and purchasing machinery and equipment was NT$1,582,100 thousand. The company intended to cover this with raised funds, with any shortfall met through internal funds, bank loans, or other means. After Change: As of Q2 2026, the actual expenditure on plant construction and equipment acquisition in Vietnam totaled NT$747,885 thousand. Of this, NT$1,585 thousand was funded internally, and the remaining NT$746,300 thousand was covered by the actual raised funds of NT$1,114,566 thousand. The remaining balance of raised funds, NT$368,266 thousand, will now be redirected to repay bank loans for the Vietnam plant.

6. Expected Execution Progress: As of Q2 2026, the unutilized balance is NT$368,266 thousand. This amount will be redirected to repay bank loans for the Vietnam plant and is expected to be fully utilized by Q3 2026. 7. Expected Completion Date: Q3 2026

8. Expected Benefits: (1) Vietnam Plant Construction and Equipment Acquisition: Expected to increase revenue and net profit at the Vietnam plant, with an estimated payback period of approximately 3.33 years. (2) Bank Loan Repayment: The NT$368,266 thousand from the fundraising will now be used to repay bank loans. Based on an interest rate of 4.4886%, this is expected to save NT$3,973 thousand in interest expenses in 2026, and NT$15,892 thousand annually thereafter.

9. Differences from Original Expected Benefits: The original plan allocated NT$1,582,100 thousand for Vietnam plant construction and equipment, with an estimated payback period of 4.36 years. This amendment reduces the investment to NT$747,885 thousand, shortening the payback period to 3.33 years. Additionally, by using part of the funds to repay bank loans at 4.4886% interest, the company expects to save NT$15,892 thousand in interest annually.

10. Impact on Shareholder Equity: Redirecting funds to repay bank loans will help reduce the financial burden of the Vietnam plant, enhance financial flexibility and stability. This allows more agile fund management during industry downturns or adverse external conditions, without being constrained by financial institutions’ credit limits. Therefore, the amendment is not expected to have a significant adverse impact on shareholder equity.

11. Summary of Lead Underwriter’s Assessment: The company’s plan amendment considers the impact of U.S. tariffs and adjustments in operational strategy, resulting in a smaller-than-expected production capacity at the Vietnam plant and lower actual spending on construction and equipment. The unutilized raised funds of NT$368,266 thousand (USD 11,064.90 thousand) will now be used to repay foreign currency bank loans in Vietnam. This improves overall interest cost efficiency, strengthens financial structure and debt repayment capacity, and enhances funding flexibility. Thus, the amendment represents an effective and necessary use of funds to protect shareholder interests.

12. Other Matters to be Disclosed: None