1. Date: May 13, 2026. 2. Borrower: TAROKO Co., Ltd. (100% owned). Loan limit: NT$159,887k. Previous balance: 0. New loan: NT$30,000k. Balance: NT$30,000k. Reason: Working capital. 3. Collateral: Promissory note (NT$30,000k). 4. Borrower financials: Capital NT$10,100k, deficit NT$8,516k. 5. Interest rate: 2.6%. 6. Repayment: Revolving within 1 year. Total loan balance reaches NT$261,450k (16.35% of net worth). Approved limit is JPY 150 million. Exchange rate TWD to JPY is 1:0.2.