Announcement according to Article 25.1.1 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.The public company whose balance of endorsements/guarantees reaches 50

percent or more of its net worth on the latest financial statements.Please

specify name of endorsed/guaranteed company, relationship, reason for

endorsements/guarantees up to the date of occurrence, ceiling on

endorsement/guarantee (thousand NTD), starting balance of

endorsement/guarantee (thousand NTD), balance of endorsements/guarantees up

to the date of occurrence, amount accessed by endorsed company

(thousand NTD), new endorsement/guarantee (thousand NTD) and the reason for

new endorsement/guarantee:

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

Articles Co., Ltd

(2)Relationship: 100% indirectly owned subsidiary

(3)Reason for endorsements/guarantees up to the date of occurrence:

In accordance with the credit agreement with Les Enphants Children

Articles Co., Ltd, the company provides endorsements/guarantees.

(4)Ceiling on endorsement/guarantee (thousand NTD):317,113

(5)Starting balance of endorsement/guarantee (thousand NTD):185,014

(6)Balance of endorsements/guarantees up to the date of occurrence

(thousand NTD):274,624

(7)Amount accessed by endorsed company (thousand NTD):159,089

(8)New endorsement/guarantee (thousand NTD):89,610

(9)Reason for new endorsement/guarantee:For subsidiary's development and

operation need.

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

317,113

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

(thousand NTD):274,624

5.As of the date of occurrence, the amount of endorsements/guarantees as a

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

statements:86.60%

6.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.