Roo Hsing Co. Ltd. announced and report the certified Third Quarter Financial Statement within 45 days after the end of 3rd quarter which violates Art.36 Item 1, Subparagraph 2 of the Securities Exchange Law. Handling procedure: N/A. Anticipated possible loss or impact: FSA imposed the person in charge a fine of TWD 720,000 on December 21, 2022.

FSA imposed the person in charge a fine of TWD 720,000 on February 1, 2023. FSA imposed the person in charge a fine of TWD 720,000 on March 14, 2023. Amount of insurance claims that might be obtained: N/A. Improvement status and future countermeasures: The company will continue to fully cooperate with the company's auditors to complete the announcement: The financial report for the third quarter of 2022 as soon as possible in accordance with the law.