Kuang Chun Lei: Announcement on Changing Accountants Due to Internal Adjustments at Accounting Firm

1. Date of approval by the board of directors (date of occurrence of the event): 2026/04/09. 2. Name of the former accounting firm: Deloitte & Touche. 3. Name of the former signing accountant 1: Wu Ke-chang. 4. Name of the former signing accountant 2: Hsu Wen-ya. 5. Name of the new accounting firm: Deloitte & Touche. 6. Name of the new signing accountant 1: Wu Ke-chang. 7. Name of the new signing accountant 2: Hsu Chin-ming. 8. Reason for changing accountants: Internal rotation within the accounting firm. 9. Explanation of whether the company proactively terminated the engagement or did not continue the engagement, or whether the former accountant proactively terminated the engagement or did not continue to accept the engagement: Not applicable. 10. Date of company notification or receipt of notification of termination: 2026/04/09. 11. Have the financial reports filed or to be prepared in the most recent two years been adjusted by the accountant or have significant internal control improvement recommendations been made: None. 12. Does the company have different opinions on the above adjustments or recommendations (if there are different opinions, please explain in detail the nature of each matter, the company's original handling method and the final handling result, and the written opinions of the successor accountant on each matter): Not applicable. 13. Before the company formally appointed the successor accountant, did it consult the accountant on the handling of the adjustments and recommendations made by the former accountant and their possible opinions on the financial statements (if so, please enter the inquiries and results): Not applicable. 14. Explain whether the former accountant is authorized to fully answer reasonable inquiries from the successor accountant (including the aforementioned matters of different opinions): Not applicable. 15. Other matters to be specified (if the subject of the event or resolution is a public company or above, this material information also complies with Article 7, Paragraph 7 of the Enforcement Rules of the Securities and Exchange Act, which stipulates matters that have a significant impact on shareholders' equity or securities prices): None.