【Fullon】Announcement of Board Resolution to Change Accounting Firm and Certifying Accountants

1. Date of Board of Directors' resolution (Date of occurrence of the event): 2026/05/13 2. Name of former accounting firm: Li Pen Taiwan Certified Public Accountants 3. Name of former certifying accountant 1: Liu Ke-Yi 4. Name of former certifying accountant 2: Hsu Kun-Hsi 5. Name of new accounting firm: Ernst & Young Taiwan 6. Name of new certifying accountant 1: Hsu Hsin-Min 7. Name of new certifying accountant 2: Yu Chien-Ru 8. Reason for changing accountants: To meet operational development and management needs 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: The company proactively decided not to continue the engagement 10. Date of company notification or receipt of notification of termination: 2026/05/13 11. Whether the financial reports filed or to be prepared for the most recent two years have ever been adjusted by the accountants or whether significant internal control improvement suggestions have been made: None 12. Whether the company has different opinions on the aforementioned adjustments or suggestions (If there are different opinions, please explain in detail the nature of each matter, the company's original handling method and final handling result, and the written opinions of the succeeding accountants on each matter): Not applicable 13. Before the company formally appointed the succeeding accountants, did it consult with said accountants on the handling of the aforementioned adjustments and suggestions made by the former accountants and their possible opinions on the financial statements (If yes, please enter the inquiries and results): Not applicable 14. Explain whether the former accountants are authorized to fully answer reasonable inquiries from the succeeding accountants (including matters with different opinions as mentioned above): Yes 15. Other matters that need 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 states matters that have a material impact on shareholders' equity or securities prices): Financial reports will be certified by the new accountants starting from the second quarter of 2026.