1.Date the fine was imposed:February 1, 2023
2.Recipient of the fine: ROO HSING CO., LTD
3.Legal basis of the fine: Paragraphs 1 (2) of Article 36, Paragraph 1(4) of Article 178 and Article 179 of the Securities and Exchange Act
4.Facts of the violation and reasons: ROO HSING CO., LTD failed to complete the Q2,Q3 2022 financial statement in accordance with Paragraph 1(2) of Article 36 of the Securities and Exchange Act. 
5.Resulting fine: Sentenced to the fine, NT$720,000, in accordance with Paragraphs 1(2) of Article 36, Paragraph 1(4) of Article 178 and Article 179 of the Securities and Exchange Act.