[Yotta Technology] Change of Accountants Due to Internal Rotation Within Accounting Firm

1. Date of Board of Directors' approval (date of occurrence): 2026/05/07 2. Name of former accounting firm: PwC Taiwan 3. Name of former certifying accountant 1: Chang Shu-Chiung 4. Name of former certifying accountant 2: Lin Po-Chuan 5. Name of new accounting firm: PwC Taiwan 6. Name of new certifying accountant 1: Yang Hui-Tzu 7. Name of new certifying accountant 2: Chang Shu-Chiung 8. Reason for change of accountants: To comply with the internal organizational adjustment of the accounting firm, the certifying accountants for financial statements will be changed starting from Q1 2026. 9. Explanation of whether the company proactively terminated the appointment or did not continue the appointment, or whether the former accountant proactively terminated the appointment or did not continue to accept the appointment: Not applicable 10. Date of company notification or receipt of termination notification: 2026/02/26 11. Whether the financial reports already filed or to be prepared for the past two fiscal years have been adjusted by accountants or suggested major improvements in internal controls: Not applicable 12. Whether the company has different opinions on the above adjustments or suggestions (if so, please explain in detail the nature of each item, the company's original handling method and final handling result, and the successor accountant's written opinions on each item): Not applicable 13. Before the company formally appointed the successor accountant, did it consult the accountant on the handling of the adjustments and suggestions made by the former accountant and their possible opinions on the financial reports (if so, please input the inquiries and results): Not applicable 14. Explain whether the former accountant was authorized to fully answer reasonable inquiries from the successor accountant (including situations where there were different opinions as mentioned above): Not applicable 15. Other matters that should 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 regarding matters that have a material impact on shareholders' equity or securities prices): Not applicable Keywords: Material Information