[GIGA] Announcement of Change in Internal Audit Director

1. Position Affected (please specify spokesperson, acting spokesperson, key operational executives such as CEO, COO, CMO, CSO, financial officer, accounting officer, corporate governance officer, CISO, R&D head, internal audit head, or litigation/non-litigation agent): Internal Audit Director

2. Date of Change: July 31, 2026 (R.O.C. Year 115)

3. Former Executive's Name, Title, and Brief Biography: Zhang Shu-Min / Section Chief / Internal Audit Director of the Company

4. New Executive's Name, Title, and Brief Biography: The appointment of the new Internal Audit Director will be announced separately upon approval by the Audit Committee and Board of Directors

5. Nature of Change (please select from 'resignation', 'reassignment', 'redundancy', 'retirement', 'death', 'new appointment', or 'dismissal'): Resignation

6. Reason for Change: Personal career planning

7. Effective Date: July 31, 2026 (R.O.C. Year 115)

8. Other Matters to be Disclosed: None.

This announcement constitutes material information.