The date of occurrence was May 13, 2026. The company announced additional loans to several subsidiaries, including FITNESS EQUIPMENT SERVICES, LLC, DYACO UK LIMITED, SPIRIT DIRECT, L.L.C., DYACO JAPAN, Ju Chen Industrial Co., Ltd., and Spirit Manufacturing Inc. The newly added loan amounts were NT19.272 million, NT6.362 million, NT.569 million, NT.588 million, NT.616 million, and NT98.296 million, respectively. The reason for each additional loan was business transactions. As of the date of occurrence, the outstanding loan balances to these companies were NT83.334 million, NT73.858 million, NT4.263 million, NT5.465 million, NT56.612 million, and NT98.296 million, respectively. No collateral was provided by the borrowing companies, and the collateral value was zero. According to the latest financial statements, capital was NT09.545 million and accumulated profit or loss was NT.659 billion. Interest calculation, repayment terms, and repayment dates are subject to contractual provisions. As of the date of occurrence, the total outstanding balance of loans to others was NT.527 billion, representing 36.95% of the company’s net worth based on its latest financial statements. The source of funds was the parent company. There were no other matters to be specified.