[Polaris Group-KY] Announcement of Audit Committee members

1. Date of occurrence: 2026/05/15 2. Name of the functional committee: Audit Committee 3. Name of the former position holders: Ind. Directors Zhao Ying-Cheng, Wei Zong-De, Wen Guo-Lan, Zeng Guo-Hua 5. Name of the new position holders: Ind. Directors Zhao Ying-Cheng, Zhang Yi-Fang, Zhang Zhi-Gang, Di Shi-Jie 6. Resumes of the new position holders: Zhao Ying-Cheng (TSMC Plant Manager), Zhang Yi-Fang (Vice Superintendent, Mackay Memorial Hospital Taitung Branch), Zhang Zhi-Gang (CEO, Zhong En Biomedical), Di Shi-Jie (Associate Professor, University of Hong Kong) 7. Circumstances of change: Term expired 8. Reason for change: Full re-election of directors at the 2026 AGM. 9. Original term: 2023/09/26~2026/06/11 10. Effective date: 2026/05/15 11. Other matters: None