1.Date of occurrence of the event:2022/08/17

2.Company name:Cotton Field Organic Co., Ltd.

3.Relationship to the Company (please enter ”head office” or

   ”subsidiaries”):subsidiary

4.Reciprocal shareholding ratios:72.66% owned by Microbio CO.,LTD.

5.Cause of occurrence:The board of directors of the subsidiary Cotton

   Field Organic Co., Ltd.resolved to replace shares by non-physical issuance

   on 2022/08/17.

6.Countermeasures:None

7.Any other matters that need to be specified:

(i)The company has issued 58,386,672 common shares, the par value per

   share is NT$10, totaling NT$583,866,720.The ratio of the stock

   registration to non-physical is 1:1.Its rights and obligations are

   as same as the shares originally issued after the non-physical

   issuance.

(ii)The record date and relevant schedule for issuing the non-physical

   stock:

(1)Last transfer date of original shares:2022/08/24

(2)Book closure period of original shares:From 2022/08/25 to 2022/08/29

(3)The benchmark date for stock transferring to non-physical issuance:

    2022/08/29.

(iii)The relevant procedures and matters are authorized by the chairman.