The date of occurrence was May 13, 2026. The company announced that the balance of loans extended by the public company and its subsidiaries to others had reached more than 20% of the net worth shown in the company’s latest financial statements. As of the date of occurrence, the loan recipients included FITNESS EQUIPMENT SERVICES, LLC, with a lending limit of NT86.445 million and an outstanding balance of NT83.334 million, for business dealings; DYACO UK LIMITED, with a lending limit of NT78.384 million and an outstanding balance of NT73.858 million, for business dealings; SPIRIT DIRECT, L.L.C., with a lending limit of NT4.263 million and an outstanding balance of NT4.263 million, for business dealings; DYACO JAPAN, with a lending limit of NT6.285 million and an outstanding balance of NT5.465 million, for business dealings; Ju Chen Industrial Co., Ltd., with a lending limit of NT36.735 million and an outstanding balance of NT56.612 million, for business dealings; Spirit Manufacturing Inc., with a lending limit of NT99.884 million and an outstanding balance of NT98.296 million, for business dealings; CARDIOfitness GmbH & Co. KG, with a lending limit of NT,800.784 million and an outstanding balance of NT8.505 million, for short-term financing; CITY SPORTS (THAILAND) CO., LTD, with a lending limit of NT00.392 million and an outstanding balance of NT3.607 million, for short-term financing; and Ecofit Technology Co., Ltd., with a lending limit of NT00.392 million and an outstanding balance of NT0.000 million, for short-term financing. In addition, subsidiary Fuel-Spirit International Inc. extended loans to affiliated companies within the same group, including CITY SPORTS (THAILAND) CO., LTD, with a lending limit of NT9.686 million and an outstanding balance of NT7.413 million; SWEATBAND.COM, with a lending limit of NT9.686 million and an outstanding balance of NT5.650 million; and CARDIOfitness GmbH & Co. KG, with a lending limit of NT9.686 million and an outstanding bal