2903 Far Eastern: Board Approves Cash Capital Increase for Ya Tung Department Store Co., Ltd.

Announcement Date: August 13, 2026 Statement Date: August 12, 2026 Statement Time: 17:03:07 Company Code: 2903 Company Name: Far Eastern Subject: Announcement of Board Resolution Approving Cash Capital Increase for Ya Tung Department Store Co., Ltd. Applicable Clause: Item 20 Factual Date: August 12, 2026 Explanation: 1. Name and nature of the subject matter (if preferred shares, specify issuance conditions such as dividend rate): Ordinary shares of Ya Tung Department Store Co., Ltd. 2. Factual date: August 12, 2026 ~ August 12, 2026 3. Board approval date: August 12, 2026 (Republic Era Year 115) 4. Other approval dates: Not applicable 5. Transaction quantity, unit price, and total transaction amount: Number of units: 60,000,000 shares Unit price: NT$10 per share Total transaction amount: NT$600,000,000 6. Counterparty and relationship with the company (if the counterparty is an individual and not a related party of the company, name disclosure may be omitted): Counterparty: Ya Tung Department Store Co., Ltd. Relationship with the company: Subsidiary 7. If the counterparty is a related party, disclose the reason for selecting them, previous transferee, relationship between previous transferee, the company, and the counterparty, transfer date, and transfer amount: To improve financial structure and meet working capital needs; Previous transferee, transfer date, and amount: Not applicable 8. If the owner of the subject matter was a related party of the company within the past five years, disclose the related party's acquisition and disposal date, price, and relationship with the company at the time: Not applicable 9. Matters related to the disposal of claims in this transaction (including types of collateral attached to disposed claims; if claims against related parties are disposed, disclose the name of the related party and the book value of the claim disposed): 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 (payment period and amount), contractual restrictions, and other important agreements: Delivery or payment terms: Fully paid via bank transfer on the transaction date; Contractual restrictions and other important agreements: None 12. Decision method for this transaction, reference basis for price determination, and decision-making unit: Decision method: Subscription through cash capital increase; Price determination basis: Based on the subscription amount for cash capital increase; Decision-making unit: The Company's Board of Directors 13. Net asset value per share of the securities-issuing company being acquired or disposed: NT$2.73 14. Cumulative holdings (including this transaction) of the securities involved, including quantity, amount, ownership ratio, and restricted rights (e.g., pledge status) to date: Cumulative holding amount: NT$2,019,292,000 Ownership ratio: 100%; Restricted rights status: Not applicable 15. Proportion of securities investments listed under Article 3 of the 'Asset Acquisition and Disposition Rules for Publicly Issued Companies' (including this transaction) relative to total assets and equity attributable to owners of the parent in the company's most recent financial statements, and the amount of working capital in the most recent financial statements (Note 2): Proportion of total assets: 36.76%; Proportion of shareholders' equity: 93.93% Working capital amount: NT$-16,591,190,000 16. Broker and brokerage fees: None 17. Specific purpose or use of acquiring or disposing of securities: To improve the financial structure of Ya Tung Department Store Co., Ltd. and meet its working capital requirements 18. Opinions of dissenting directors regarding this transaction: None 19. Whether this transaction is a related-party transaction: Yes 20. Date of auditor confirmation or audit committee approval: August 12, 2026 (Republic Era Year 115) 21. Whether accountants issued an unreasonable opinion on this transaction: Not applicable 22. Name of accounting firm: Not applicable 23. Name of accountant: Not applicable 24. Accountant's practice certificate number: Not applicable 25. Whether it involves changes in business model: No 26. Explanation of business model change: Not applicable 27. Transaction status with the counterparty over the past year and expected within the next year: Only this transaction 28. Source of funds: Internal funds and bank loans 29. Previous material information announcement date for the same event: Not applicable 30. Other explanatory matters: None