[Jourdeness-KY] Announcement of CPA change due to internal rotation at the accounting firm

1. Date of occurrence of the event: 2026/05/15 2. Name of the former accounting firm: Deloitte Taiwan 3. Name of the former certifying CPA 1: Liu Yi-Qing 4. Name of the former certifying CPA 2: Huang Xiu-Chun 5. Name of the new accounting firm: Deloitte Taiwan 6. Name of the new certifying CPA 1: Liu Yi-Qing 7. Name of the new certifying CPA 2: Cai You-Ling 8. Reason for the change of CPA: The company is cooperating with the accounting firm's internal job rotation mechanism. 9. State whether the company voluntarily terminated the appointment or the CPA voluntarily resigned: Not applicable. 10. Date of notification or receipt of termination notice: 2026/05/15 11. Has the financial report for the past two years been adjusted or recommended for major improvements in internal control by the CPA: No. 12. Does the company have a different opinion on the above adjustments or recommendations: No. 13. Prior to formally appointing the successor CPA, did the company consult them regarding the former CPA's adjustments: Not applicable. 14. Is the former CPA authorized to answer reasonable inquiries from the successor CPA: Not applicable. 15. Other matters to be specified: None.