To announce in accordance with Article 22.1(3) of the Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies

1.Date of occurrence of the event:2026/07/02

2.Funding recipient name, relationship with lender, lending limit (thousand NTD), starting outstanding balance (thousand NTD), new loan (thousand NTD), is it part of a scheduled allocation or revolving limit for the same recipient that the chairman is authorized by the board of directors to allocate, outstanding balance (thousand NTD) up to the date of occurrence, reason for new loan (thousand NTD):

(1)Name:Bora Pharmaceutical Holdings, LLC
(2)Relationship with lender:The Company's 100% indirectly owned subsidiary, loaned from the subsidiary Upsher-Smith Laboratories, LLC
(3)Lending limit (thousand NTD):14,176,296
(4)Starting outstanding balance (thousand NTD):0
(5)New loan (thousand NTD):798,000
(6)Is it part of a scheduled allocation or revolving limit for the same recipient that the chairman is authorized by the board of directors to allocate:No
(7)Outstanding balance (thousand NTD) up to the date of occurrence:798,000
(8)Reason for new loan (thousand NTD):To support the working capital required for the acquisition of product licenses and rights in USA

3.For collaterals provided by the loan recipient, the content and the value (thousand NTD):NA

4.For the latest financial reports of the loan recipient, the capital (thousand NTD) and the cumulative gains/losses(thousand NTD):

(1)Capital:32
(2)Cumulative gains/losses:880,711

5.Method of calculation of interest:5.2% per annum

6.For repayment, the condition and the date:

(1)Condition:Repay the principal and interest at maturity
(2)Date:One year from the borrowing date

7.The amount of monetary loans extended to others as of the date of occurrence (thousand NTD):798,000

8.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:5.48%

9.Sources of funds for the company to extend monetary loans to others: From subsidiary's internal resources