1225 Fumao Oil Announces Subsidiary's Change of Auditor

Release Date: 2026-07-24 Statement Date: 2026-07-23 Statement Time: 16:55:24 Company Code: 1225 Company Name: Fumao Oil Subject: Announcement by important subsidiary Taiwan Da Food Co., Ltd. regarding change of accounting firm and signing auditor Applicable Clause: Clause 7 Factual Date: 2026-07-23

Details: 1. Board approval date (factual date): 2026/07/23 2. Former accounting firm name: Qunzhi United Certified Public Accountants 3. Former signing auditor name 1: Lu Song-Yu 4. Former signing auditor name 2: None 5. New accounting firm name: Zhengfeng United Certified Public Accountants 6. New signing auditor name 1: Lai Jia-Yu 7. New signing auditor name 2: None 8. Reason for auditor change: Internal operational management requirements 9. Indicates whether the company proactively terminated the appointment, did not reappoint, or the former auditor voluntarily resigned or declined reappointment: Company proactively terminated the appointment 10. Date of company's notification or receipt of termination: 2026/07/23 11. Whether the financial reports filed or to be prepared in the past two years have been adjusted by auditors or involved significant internal control improvement recommendations: No 12. Whether the company disagreed with the above adjustments or recommendations (if disagreed, provide detailed explanation of each item's nature, company's original treatment, final resolution, and successor auditor's written opinion): Not applicable 13. Before formally appointing the successor auditor, whether the company consulted the auditor on the handling of adjustments and recommendations made by the predecessor auditor and the possible audit opinion on financial statements (if yes, state inquiry items and results): Not applicable 14. Whether the company authorized the predecessor auditor to fully respond to reasonable inquiries from the successor auditor (including disagreements mentioned above): Yes 15. Other matters to be stated: Starting from the second quarter of 2026, the company's financial reports will be audited by the newly appointed signing accounting firm.