【Horizon Yachts】Announcement of Board of Directors' Approval of Changes in CFO, Corporate Governance Officer, Finance Manager, and Accounting Manager

1. Type of personnel change (please enter: spokesperson, acting spokesperson, important operational executives (e.g., CEO, COO, CMO, CSO, etc.), finance manager, accounting manager, corporate governance officer, information security officer, R&D manager, internal audit manager, or litigation/non-litigation agent): CFO, Corporate Governance Officer, Finance Manager, Accounting Manager 2. Date of change: 2026/05/12 3. Name, rank, and brief resume of the former occupant: (1) CFO: Huang Yu-Chou / CFO of Horizon Yachts Co., Ltd. (2) Corporate Governance Officer: Huang Yu-Chou / CFO of Horizon Yachts Co., Ltd. (3) Finance Manager: Huang Yu-Chou / CFO of Horizon Yachts Co., Ltd. (4) Accounting Manager: Huang Yu-Chou / CFO of Horizon Yachts Co., Ltd. 4. Name, rank, and brief resume of the new occupant: (1) CFO: Lin Gu-Feng / CFO of Horizon Yachts Co., Ltd. (2) Corporate Governance Officer: Lin Gu-Feng / CFO of Horizon Yachts Co., Ltd. (3) Finance Manager: Lin Gu-Feng / CFO of Horizon Yachts Co., Ltd. (4) Accounting Manager: Lin Pin-Hao / Accounting Manager of Horizon Yachts Co., Ltd. 5. Reason for change (please enter: "resignation", "position adjustment", "layoff", "retirement", "death", "new appointment", or "dismissal"): Resignation 6. Reason for change: Resignation 7. Effective date: 2026/05/12 8. Other matters to be specified: None