Witty Technology Co., Ltd. Announces Correction to Important Accounting Items in 2025 Individual Financial Report

1.Date of occurrence of the event:2026/04/09 2.Company name:Witty Technology Co., Ltd. 3.Relationship with the company (please enter "the company" or "subsidiary"):The company 4.Mutually held shares percentage:Not applicable 5.Reason for the occurrence:In accordance with the instructions of the competent authority, to correct the misstated amounts for "Depreciation," "Other," and "Total" under "Research and Development Expenses" in the detailed statement of important accounting items (Statement 13: Operating Expenses Statement) of the company's 2025 individual financial report. This case is merely a simple correction of misstatements in the supplementary detailed statements of the financial report and has no impact on the total operating expenses, net profit for the period, or shareholders' equity in the originally announced comprehensive income statement. 6.Corrected information item/report name:2025 Individual Financial Report, Detailed Statement of Important Accounting Items (Statement 13: Operating Expenses Statement) 7.Amount/content/page before correction: 2025 Individual Financial Report Detailed Statement of Important Accounting Items Statement 13: Operating Expenses Statement / P.93 Item Selling Expenses General & Administrative Expenses Research and Development Expenses Salaries $26,765 $59,446 $128,856 Import/Export Fees 4,857 6 4 Travel Expenses 3,630 1,980 4,764 Insurance Expenses 2,689 7,707 11,251 Depreciation 1,420 14,999 12 Research Expenses - - 46,441 Other (Note) 9,201 45,705 20 $48,562 $129,843 $191,348 8.Amount/content/page after correction: 2025 Individual Financial Report Detailed Statement of Important Accounting Items Statement 13: Operating Expenses Statement / P.93 Item Selling Expenses General & Administrative Expenses Research and Development Expenses Salaries $26,765 $59,446 $128,856 Import/Export Fees 4,857 6 4 Travel Expenses 3,630 1,980 4,764 Insurance Expenses 2,689 7,707 11,251 Depreciation 1,420 14,999 11,648 Research Expenses - - 46,441 Other (Note) 9,201 45,705 20,033 $48,562 $129,843 $222,997 9.Countermeasures:A material information announcement will be issued on the Market Observation Post System and re-announced. 10.Other matters that need to be specified:None.