Announcement according to Article 25.1.(2), (3) ,(4) of Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies

1.Date of occurrence of the event:2025/08/07

2.For the company for whom the endorsements/guarantees were made, please

specify name of endorsed/guaranteed company, its relationship with

the Company providing endorsements/guarantees, the ceiling on the

endorsements/guarantees (thousand NTD), the original amount of

endorsements/guarantees (thousand NTD), the amount of the current additional

endorsements/guarantees (thousand NTD), the amount of

endorsements/guarantees as of the date of occurrence (thousand NTD), the

actual loaned amount of the company for whom endorsements/guarantees were

made (thousand NTD), and the reason for the current additional

endorsements/guarantees:

(1)Name of endorsed/guaranteed company:Shanghai Les Enphants Children

Articles Co., Ltd

(2)Relationship with the Company:100% indirectly owned subsidiary

(3)The ceiling on the endorsements/guarantees (thousand NTD):317,113

(4)the original amount of endorsements/guarantees (thousand NTD):185,014

(5)The amount of the current additional endorsements/guarantees

(thousand NTD):89,610

(6)The amount of endorsements/guarantees as of the date of occurrence

(thousand NTD):274,624

(7)The actual loaned amount of the company for whom endorsements/

guarantees were made (thousand NTD):159,089

(8)The reason for the current additional endorsements/guarantees:

For subsidiary's development and operation need.

3.For collaterals provided by the company for whom the

endorsements/guarantees were made, the content and the value (thousand NTD):

(1)Collaterals:None

(2)Value:0

4.For the latest financial statements of the company for whom the

endorsements/guarantees were made, the Capital (thousand NTD) and Cumulative

gains/losses (thousand NTD):

(1)Capital(thousand NTD):1,295,060

(2)Cumulative gains/losses (thousand NTD):-61,668

5.For termination of endorsement/guarantee obligations, the condition and

the date:

(1)When the subsidiary company completes repayment of bank loan.

(2)The date when the bank loan is actually paid off.

6.The total amount of the ceiling on endorsements/guarantees (thousand NTD):

317,113

7.The total amount of endorsements/guarantees as of the date of occurrence

(thousand NTD):274,624

8.The amount of endorsements/guarantees as a percentage of the

public company’s net worth on the latest financial report as of the date of

occurrence:86.60%

9.The aggregate amount of equity method investments,

endorsements/guarantees, and monetary loans extended to others as a

percentage of the public company’s net worth on the latest financial

statements:145.04%

10.Any other matters that need to be specified:The amount was calculated by

exchange rate US$29.87 and RMB4.148 on July 31, 2025.