Episil Technologies Inc. Announces of Cash Dividend Adjustment. Date of the resolution of the board of directors or shareholders meeting: 2023/06/30. Type and monetary amount of original dividend distribution: Cash dividend: TWD 1 per share, totaling TWD 333,203,470.

Type and monetary amount of dividend distribution after the change: Cash dividend: TWD 0.99996315 per share, totaling TWD 333,203,470. Reason for the change: Due to the third secured conversion of corporate bonds, the creditors proposed to convert 12,277 ordinary shares, resulting in a change in the total number of outstanding shares, so the distribution ratio of cash dividends was adjusted accordingly. Any other matters that need to be specified: (1) When cash dividends are distributed, the total amount of dividends distributed to individual shareholders shall be calculated up to TWD 1, and rounded up if it is less than TWD 1;If the cash dividend is less than TWD 1,it will be converted into other income of the company.

(2) The cash dividends will be distributed by remittance or by registered post with a check that is prohibited from endorsement and transfer. The remittance fee and postage shall be borne by the shareholders.