[BES Engineering] Announcement of Appointment of Audit Committee Members

1. Date of change: 2026/05/21 2. Name of functional committee: Audit Committee 3. Names of outgoing members: Ge Shu-Ren Zhang Fan Liu Deng-Cheng Pan Wei-Gang 4. Resumes of outgoing members: Ge Shu-Ren / Visiting Professor at Shih Hsin University, Chairman of the Taiwan Network Channel Association Zhang Fan / Vice Chairman of EBC Television Liu Deng-Cheng / Corporate Director of Taishin Securities Investment Trust Co., Ltd. Pan Wei-Gang / Chairman of Hsin Kao Bio-Tech Co., Ltd. 5. Names of incoming members: Chi Kai-Feng Chen Shih-Yang Lin Hung-Ta 6. Resumes of incoming members: Chi Kai-Feng / Managing Partner of Chi Kai-Feng Law Firm, Adjunct Associate Professor at Shih Hsin University Chen Shih-Yang / Independent Director of Da Hua Construction Co., Ltd., Director of Shinkong Steel Co., Ltd. Lin Hung-Ta / Independent Director of Royal Construction Co., Ltd., Independent Director of China Bills Finance Corporation, Chairman of Tianmu International Co., Ltd. 7. Nature of change: Expiration of term 8. Reason for change: Expiration of term 9. Original term: 2025/11/13 ~ 2026/06/06 10. Effective date of appointment: 2026/05/21 11. Other information: None