USI (France), Subsidiary of ASE Group, Announces Change of Auditor and Audit Firm

1. Date of board approval (date of occurrence): 115/06/25 2. Name of former audit firm: ERNST & YOUNG et Autres 3. Name of former auditor 1: Sebastien Vouaux 4. Name of former auditor 2: None 5. Name of new audit firm: DBA Expertise Comptable, Audit et Conseil 6. Name of new auditor 1: Laurent Echauzier 7. Name of new auditor 2: None 8. Reason for auditor change: Consideration of the company's operational development and internal management needs 9. Clarification on whether the company proactively terminated the appointment or the former auditor resigned: Company proactively terminated the appointment 10. Date of notification or receipt of termination: 115/06/25 11. Whether the past two years' financial reports have undergone auditor adjustments or received recommendations for significant internal control improvements: No 12. Whether the company holds any dissenting opinions on the above adjustments or recommendations (if yes, describe nature, original handling, final resolution, and successor auditor’s written opinion for each): Not applicable 13. Prior to formal appointment of the successor auditor, did the company consult with them regarding the former auditor’s adjustments, recommendations, and potential audit opinions on financial statements (if yes, state inquiry and result): Not applicable 14. Confirmation whether the former auditor is authorized to fully respond to reasonable inquiries from the successor auditor (including matters of dissenting opinions): Yes 15. Other disclosures: Financial reports from 2026 onward will be audited by the newly appointed audit firm