【Top Union】Subsidiary Longyang Electronics (Kunshan) Announces Change in Accounting Policy

1. Date of occurrence: 2026/04/23 2. Company name: Longyang Electronics (Kunshan) Co., Ltd. 3. Relationship: Subsidiary (69.25% indirectly owned by Top Union) 4. Details of Change: (1) Reason for change: Revised in accordance with 'Interpretation of Accounting Standards for Business Enterprises No. 19' (Cai Kuai [2025] No. 32) issued by the Ministry of Finance of China. (2) Effective date: From 2026/01/01 (3) Impact on the company: This change does not involve retrospective adjustment of previous years. It has no material impact on the company's financial position, operating results, or cash flows.