Announcement under Article 22, Paragraph 1, Subparagraph 1 of Regulations Governing Loans of Funds a

Subject:Announcement under Article 22, Paragraph 1,
Subparagraph 1 of Regulations Governing Loans of Funds
and Endorsements and Guarantees by Public Companies

1.Date of occurrence of the event:2026/10/28
2.The public company or its subsidiaries for which the amount of monetary
loans extended to others reaches 20 percent or more of the public company's
net worth on the latest financial statements, please specify name of funding
recipient, relationship with lender, lending limit (thousand NTD),
outstanding balance (thousand NTD) up to the date of occurrence and
the reason for lending up to the date of occurrence:
First loan
(1) Name of borrower: EMD Specialty Materials, LLC
(2) Relationship with the lending company: A subsidiary directly or
indirectly 100% owned by the lending company
(3) Lending limit(thousand NTD) : 22,040,475
(4) Outstanding balance as of the date of occurrence(thousand NTD):1,000,000
(5) Reason for the loan: Working capital needs
Second loan
(1) Name of borrower: TECHNICA USA
(2) Relationship with the lending company: A subsidiary directly or
indirectly 72.53% owned by the lending company
(3) Lending limit (thousand NTD): 22,040,475
(4) Outstanding balance as of the date of occurrence(thousand NTD): 350,000
(5) Reason for the loan: Working capital needs
Third loan
(1) Name of borrower: Elite Material (Penang) Sdn. Bhd.
(2) Relationship with the lending company:
Direct and indirect shareholding of 99.99%
(3) Lending limit (thousand NTD): 22,040,475
(4) Outstanding balance as of the date of occurrence(thousand NTD):3,000,000
(5) Reason for the loan: Funds required for plant expansion
Fourth loan
(1) Name of borrower: Elite Material (Penang) Sdn. Bhd.
(2) Relationship with the lending company:
A subsidiary directly or indirectly 100% owned by the lending company
(3) Lending limit (thousand NTD): 22,030,391
(4) Outstanding balance as of the date of occurrence(thousand NTD):
12,344,800
(5) Reason for the loan: Funds required for plant expansion
3.The total amount of monetary loans extended to others as of the date of
occurrence: 16,694,800
4.The total amount of monetary loans extended to others as a percentage of
the public company’s net worth on the latest financial statements as of the
date of occurrence: 22.72%
5.Sources of funds for the company to extend monetary loans to others:
The subsidiaries themselves, financial institutions, and the parent company.
6.Any other matters that need to be specified: None