【Chenghsin Industry*-Innovation】Announcement of Auditor Change Due to Internal Adjustments at PwC Taiwan

1. Date of board resolution (date of occurrence): 2026/05/07 2. Name of former accounting firm: PwC Taiwan 3. Name of former certified public accountant 1: Hsu Chieh-Ju 4. Name of former certified public accountant 2: Hsu Sheng-Chung 5. Name of new accounting firm: PwC Taiwan 6. Name of new certified public accountant 1: Hsu Chieh-Ju 7. Name of new certified public accountant 2: Tian Zhong-Yu 8. Reason for change of certified public accountant: Due to internal adjustments within PwC Taiwan, the certified public accountant will be changed from the first quarter of 2026 (inclusive). 9. Explanation of whether the company proactively terminated the engagement or did not continue the engagement, or whether the former certified public accountant proactively terminated the engagement or did not continue to accept the engagement: Not applicable 10. Date of company notification or receipt of termination notification: 2026/04/27 11. Whether the financial reports already filed or to be prepared in the most recent two years have been adjusted by the certified public accountant or whether major improvements in internal control have been proposed: None 12. Whether the company has different opinions on the above adjustments or recommendations (if there are different opinions, please provide a detailed explanation of the nature of each item, the company's original handling method, the final handling result, and the written opinions of the successor certified public accountant on each item): None 13. Before the company formally engaged the successor certified public accountant, did it consult the said certified public accountant on the handling of the adjustments and recommendations made by the former certified public accountant and their possible opinions on the financial statements (if so, please enter the inquiries and results): Not applicable 14. Explanation of whether the former certified public accountant was authorized to fully answer reasonable inquiries from the successor certified public accountant (including matters of different opinions as mentioned above): Not applicable 15. Other matters that should be stated (if the subject of the event or resolution is a public offering company or above, this material information also complies with Article 7, Paragraph 7 of the Enforcement Rules of the Securities and Exchange Act, which has a material impact on shareholder equity or security prices): None Keywords: Material Information