ETERNAL — Proxy Solicitation & Information Statement 2026

May 26, 2026

Stock Code: 1717

105412 Address: B1F., No. 8, Dongxing Rd., Songshan
Dist., Taipei City

Stock Representative of Eternal Materials Co., Ltd.
Stock Agency Department of President Securities Corporation

Stock Agency Line: (02)2746-3797 (Representative No.)
Website: http://www.pscnet.com.tw/
Stock service hours: 8:30 a.m. to 4:30 p.m., Mondays to Fridays
Stock Code: 1717

Shareholders' Meeting of Taiwan Depository & Clearing Corporation website: http://www.stockvote.com.tw

| First form: Attendance Notice | Eternal Materials Co., Ltd.
2026 Annual Shareholders’ Meeting
Attendance Notice
Date & Time: 9:30 a.m., June 26, 2026 (Friday)
Location: No. 22, Changxing Road, Luzhu District, Kaohsiung City
(Staff Activity Centre, Luzhu Plant) |
| --- | --- |
| | Shareholder Account No.:
Shareholder or Representative Name:
Number of shares held: |
| | ※ Shareholders, solicitors, proxies, and appointed representatives should bring their original identification documents (with a photo) for verification when attending the shareholders' meeting. If a legal entity designates a representative to attend the meeting, a letter of designation with the corporate seal must also be issued.
※ A person who signs or stamps both the Attendance Notice and the Letter of Entrustment shall be deemed to be present in person. However, if the Letter of Entrustment is delivered by a shareholder to the solicitor or proxy, attendance shall be deemed to be present by proxy.

Sign or seal here to attend in person |

The personal information collected by the Stock Agency Department will be processed/used only for the purpose of conducting stock transactions. The relevant information will be kept for the period of retention as required by law or contract. If you would like to exercise your rights, please contact our Stock Agency Department.

Letter of Entrustment
I. I hereby appoint __ (needs to be personally filled out by the Trustee and not by seal) as a proxy for the shareholder to attend the Company's Annual Shareholders' Meeting to be held on June 26, 2026. The proxy will exercise the rights of a shareholder in accordance with the following authority:
(I) The rights of the proxy on behalf of a Shareholder in respect of the business of the Meeting. (Full Power Entrustment)
(II) The proxy shall act for and on behalf of the Shareholders in exercising the rights and opinions represented by the Shareholders in respect of each of the following motions. Those who have not checked the following motions are considered to have acknowledged or agreed to the respective motions.
1. Audit Committee's Review Report on 2025 Financial Statements:
(1)Agree ☐ (2)Disagree ☐ (3)Abstain ☐
2. 2025 Earnings Distribution:
(1)Agree ☐ (2)Disagree ☐ (3)Abstain ☐
3. The release of non-competition restrictions for the 20th directors of the Company.
4. Questions and Motions.
II. If the shareholder does not check the scope of the authorization in the preceding or both, it will be deemed a full delegation of authority. However, if a stock agency acts as a proxy, it shall not accept a full discretionary mandate, and the proxy shall exercise the rights of shareholders in accordance with the authorization in (II) above.
III. The Shareholder's proxy shall have full authority to act on the provisional matters of the meeting.
IV. Please send your Attendance Notice (or Attendance sign-in card) to the proxy. If the meeting is rescheduled for any reason, this proxy shall remain in effect (for this term only).
To Eternal Materials Co., Ltd.
Date of Authorization: (mm/dd/yyyy)

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Third Form

Legal Appointment Letter

I hereby appoint ___ to represent the Company in attending the Annual Shareholder's Meeting of Eternal Material Industrial Co., Ltd. held on June 26, 2026. The proxy shall exercise the rights of the Company's shareholder on their behalf and exercise full authority over the provisional matters of the meeting.

To:
Eternal Materials Co., Ltd.
Shareholder Account No.:
Shareholder Account Name: ___ (Signature or Seal)
__ / __ / 2026
(mm/ dd)

Trustee (Shareholder)		No.	Eternal Materials
Shareholder Account No.		Signature or Seal
Name or Title
Shares held
Solicitor		Signature or Seal
Account No.
Name or Title
Proxy		Signature or Seal
Account No.
Name or Title
National ID Number or VAT Number
Address

Second Form: Shareholders who appoint a proxy to attend the meeting should complete this form and send it back.

※ No souvenirs will be distributed at this year's shareholders' meeting.

Fourth Form

B1F., No. 8, Dongxing Rd., Songshan Dist., Taipei City, 105412

Stock Representative of Eternal Materials Co., Ltd.

To: Stock Agency Department of President Securities Corporation

County/City __ District/Township __ Neighborhood/Village ___

Road/Street __ Section __ Lane __ Alley __ No. ( ___ ) F)

Sender: ___

Notes on the use of the Letter of Endorsement

1. Before a shareholder accepts a solicitation from a potential proxy, they should request the solicitor to provide written information and advertised contents of the solicitation or refer to the written and advertised information of the solicitor compiled by the Company to understand the solicitor's background, their nominated candidate, and the solicitor's opinion on each motion of the shareholders' meeting.

2. If the proxy is not a shareholder, please fill in the National ID Number or VAT Number in the Shareholder Account Number field.

3. If the solicitor is a trust company or a stock agency, please fill in the VAT Number in the Shareholder Account Number field.

4. The nature of the other motion items are listed in accordance with these regulations.

5. If a shareholder wishes to attend a shareholders' meeting in person or to exercise his or her voting rights in writing or electronically after the Letter of Endorsement has been delivered to the Company, he or she should give written notice of revocation to the Company two days prior to the shareholders' meeting. In case of late revocation, the right to vote shall be exercised in the presence of the proxy.

6. For shareholders who entrust the stock agency to attend on their behalf: Pursuant to Article 14 of the Rules for the Use of Proxy Forms for Public Companies' Shareholders' Meetings, the Company has designated the Stock Agency Department of President Securities Corporation as the authorized proxy for the Company's shareholders. Shareholders who are unable to attend in person and wish to entrust the proxy to attend on their behalf shall sign or seal the Second Form Letter of Entrustment, check the boxes for each motion item, and may not grant full discretionary authority (1. 2025 Financial Statements; 2. 2025 Earnings Distribution; 3. Release of Non-Competition Restrictions for the 20th Board of Directors). The completed form shall be delivered to the Stock Agency Department of President Securities Corporation at B1F., No. 8, Dongxing Road, Songshan District, Taipei City, Tel: (02)2746-3797, no later than June 18, 2026.

7. The Letter of Entrustment format is as the Second Form.

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Sixth Form

Meeting Notice for Annual Shareholders' Meeting

I. The 2026 Annual Shareholders' Meeting shall convene at 9:30 a.m. on June 26, 2026 (Friday), at No. 22, Changxing Road, Luzhu District, Kaohsiung City (Staff Activity Centre, Lu-Chu Plant). Registration for shareholders will begin at 9:00 a.m. at the same venue. The reasons for calling this meeting are as follows:

(I) Matters to report: 1. 2025 Business Report. 2. Audit Committee's Review Report on 2025 Financial Statements. 3. 2025 Endorsements/Guarantees for Others. 4. 2025 Report on the Earnings Distribution and Cash Dividend Situation. 5. Distribution of 2025 Compensation for Directors and Employees. 6. 2025 Compensation Received by Directors. 7. Report on the execution of the Company's first treasury stock buyback.

(II) Proposed Resolutions: 1. 2025 Financial Statements. 2. 2025 Earnings Distribution.

(III) Discussions: 1. The release of non-competition restrictions for the 20th directors of the Company.

(IV) Questions and Motions.

II. The earnings distribution and cash dividend from the 2025 earnings was resolved by the Board of Directors on March 13, 2026, and reported to the Shareholders' Meeting: a total of NT$1,172,245,483 has been appropriated to distribute a cash dividend of NT$1.0 per share to shareholders. The cash dividend shall be distributed in whole dollar amounts only (amounts below one dollar shall be rounded down), and any fractional amounts of less than one dollar shall be transferred to the Company's Employee Benefit Committee. The Board of Directors has resolved that the cash dividend record date shall be May 2, 2026, and the payment date shall be May 26, 2026.

III. For a description of the main contents of the motion to convene the Meeting as required by Article 172 of the Company Act, please visit the Market Observation Post System website (https://mopsplus.twse.com.tw/mops/#/web/t57sb01_q5). Click on "Singular Company/Electronic Document Download/Annual Reports and Annual Meeting Information," enter the Company's stock code, 1717, and year 2026, then click "Reference Information for Motions at the Shareholders' Meeting" or "Handbook and Meeting Information."

IV. Pursuant to Article 165 of the Company Act, share transfers shall cease from April 28, 2026 to June 26, 2026.

V. In addition to the announcement, each shareholder of the Company is provided with one copy of the Attendance Notice and one copy of the Letter of Entrustment. Please kindly attend if you can. The shareholders who have decided to attend the meeting in person shall sign or seal on the Attendance Notice (First Form), and bring it for registration on the day of the meeting. If shareholders need to entrust a proxy to attend, they shall sign or seal on the Letter of Entrustment (Second Form), and fill in the proxy's name and address, which is to be sent back to the Company's agency: Stock Agency Department of President Securities Corporation, at least five days before the meeting. The agency department will send out the attendance certificate according to the information on the Letter of Entrustment to the proxy entrusted. Shareholders, solicitors, proxies, and appointed representatives should bring their [original identification documents (with a photo)] for verification when attending the shareholders' meeting. If a legal entity designates a representative to attend the meeting, a letter of designation with the corporate seal must also be issued.

VI. If there are shareholders soliciting the Letter of Entrustment, the Company will upload the summary table of materials solicited by shareholders to the website of the Securities and Futures Institute before May 26, 2026. Investors who wish to make an inquiry can simply fill in the inquiry criteria at "Letter of Entrustment Free Inquiry System" on the SFI website (https://free.sfi.org.tw).

VII. In this Shareholders' Meeting, voting power may be executed through an electronic form during the period from May 27, 2026 to June 23, 2026. Please log onto the "Shareholder e-Services" page of Taiwan Depository & Clearing Corporation (website: https://stockservices.tdcc.com.tw) and follow the relevant instructions to cast your vote.

VIII. The statistical and verification institution for this General Shareholders' Meeting is the Stock Agency Department of President Securities Corporation.

IX. Please follow the instructions above.

To:
Our Esteemed Shareholders
The Board of Directors of Eternal Materials Co., Ltd.