1225 Fumao Oil Announces Board Resolution to Change Accounting Firm

Release Date: July 15, 2026 Statement Date: July 14, 2026 Statement Time: 16:28:18 Company Code: 1225 Company Name: Fumao Oil

Subject: Announcement of Board Resolution to Replace Accounting Firm and Signing Auditors

Relevant Clause: Item 7 Factual Date: July 14, 2026

Details:

1. Board approval date (factual date): July 14, 2026

2. Name of former accounting firm: Not applicable

3. Name of former signing auditor 1: Not applicable

4. Name of former signing auditor 2: Not applicable

5. Name of new accounting firm: Cheng Feng United Certified Public Accountants

6. Name of new signing auditor 1: Lai Chia-Yu

7. Name of new signing auditor 2: Tseng Wen-Cheng

8. Reason for auditor change: Company's operational development and internal management needs

9. Explanation of termination: Former auditor decided not to continue accepting appointment

10. Date of notification or receipt of termination: July 1, 2026

11. Whether the financial reports for the past two fiscal years have been adjusted by auditors or included significant internal control improvement recommendations: No

12. Whether the company expressed disagreement with the above adjustments or recommendations (if any, detailed explanation required): Not applicable

13. Prior to formal appointment, did the company consult the successor auditor on the handling of adjustments and recommendations made by the predecessor auditor, and on the potential audit opinion for financial statements (if yes, state inquiry and results): Not applicable

14. Confirmation of authorization for the predecessor auditor to fully respond to reasonable inquiries from the successor auditor (including matters of disagreement): Yes

15. Other matters to be disclosed: Starting from the second quarter of 2026, the company's financial reports will be audited and signed by the newly appointed accounting firm.