Announcement according to Article 25 of Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees

1.Date of occurrence of the event:2024/05/09

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 the spun-off company:

Les Enphants ShangHai

(2) Its relationship with the Company providing

endorsements/guarantees: The same parent company

indirectly invests 100% of the company

(3) The ceiling on the endorsements/guarantees

(thousand NTD):392,804

(4) The original amount of endorsements/guarantees

(thousand NTD): 254,688

(5) The amount of the current additional endorsements

/guarantees (thousand NTD): 44,080

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

date of occurrence (thousand NTD): 298,768

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

endorsements/guarantees were made (thousand NTD): 200,470

(8) The reason for the current additional endorsements

/guarantees:Bank guarantee line renewal

3.For collaterals provided by the company for whom the

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

(1) Content: None

(2) Value (thousand NTD): 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): 1,414,400

(2) Cumulative gains/losses (thousand NTD):-932,229

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

the date:The company can only release the endorsement guarantee after

Les Enphants ShangHai paying off the balance of the loan.

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

671,537

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

(thousand NTD):348,049

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:44.30

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:68.53

10.Any other matters that need to be specified:None