1235 Hsing Tai Announces Change of Auditing Accountants

Announcement Date: July 3, 2026 Statement Date: July 2, 2026 Statement Time: 19:03:55 Company Code: 1235 Company Name: Hsing Tai Subject: Change of Auditing Accountants Applicable Clause: Clause 7 Factual Date: July 2, 2026

1. Board Approval Date (Factual Date): July 2, 2026 2. Name of Former Accounting Firm: Chunghsih United CPAs 3. Name of Former Auditing CPA 1: CPA Lu, Song-Yu 4. Name of Former Auditing CPA 2: CPA Chang, Chun-Fu 5. Name of New Accounting Firm: Lianjie United CPAs 6. Name of New Auditing CPA 1: CPA Chan, Ting-Hsun 7. Name of New Auditing CPA 2: CPA Huang, Pei-Hua 8. Reason for Change of Auditor: In accordance with company management needs 9. Explanation of Whether the Change Was Initiated by the Company or the Former Auditor: The company decided not to reappoint due to management needs 10. Date of Notification or Receipt of Termination: July 2, 2026 11. Whether the Financial Reports for the Most Recent Two Years Have Been Adjusted by Auditors or Received Recommendations for Major Internal Control Improvements: No 12. Whether the Company Disagreed with the Above Adjustments or Recommendations (If Yes, Provide Detailed Explanation for Each Item Including Nature, Original Handling Method, Final Resolution, and Written Opinion of Successor Auditor): Not Applicable 13. Prior to Formal Appointment of Successor Auditor, Did the Company Consult the Successor on Adjustments and Recommendations Made by the Predecessor and Their Potential Impact on Financial Statements (If Yes, Specify Inquiry and Outcome): Not Applicable 14. Confirmation of Authorization for Former Auditor to Fully Respond to Reasonable Inquiries from Successor Auditor (Including Matters of Disagreement): Yes 15. Other Matters to Be Disclosed: None