Notice Regarding Dividends from Consolidated Subsidiaries

Performance Overview

Our consolidated subsidiary TeraPower Technology Inc. has decided on dividends, with a total dividend amount of NT$462,780,030 (approximately 2,328 million yen). As a result, the Company is expected to record 1,187 million yen as non-operating income in the consolidated financial results for the second quarter of the fiscal year ending December 2026. However, since this does not impact the consolidated performance, its direct effect on overall business results is limited.

Impact on Shareholders and Future Outlook

This dividend decision is a distribution of surplus from the subsidiary and does not affect the Company's consolidated performance. On the other hand, it will contribute to an increase in non-operating income in the individual financial statements, serving as a short-term earnings recognition point for investors. Going forward, it is important to monitor the subsidiary's dividend conditions and capital policy trends.