2458 Elan Announces Change in Financial and Accounting Officer

Release Date: August 6, 2026 Statement Date: August 5, 2026 Statement Time: 15:30:58 Company Code: 2458 Company Name: Elan Subject: Announcement of Change in Financial and Accounting Officer Applicable Clause: Clause 8 Factual Date: August 5, 2026

Details: 1. Position Category (Please select from spokesperson, acting spokesperson, key operational executive, financial officer, accounting officer, corporate governance officer, CISO, R&D head, internal audit head, or litigation/non-litigation agent): Financial and Accounting Officer 2. Effective Date of Change: 08/05/2026 3. Former Officer’s Name, Title, and Resume: Chen Yi-Lin / Deputy Director, Financial and Accounting Department, Elan 4. New Officer’s Name, Title, and Resume: Lo Tzu-Pei / Deputy Director, Financial and Accounting Department / Assistant General Manager and CFO, MBI (Jazz Technology Inc.) 5. Nature of Change (Please enter 'resignation', 'job reassignment', 'layoff', 'retirement', 'death', 'new appointment', or 'dismissal'): Job Reassignment 6. Reason for Change: Job Reassignment 7. Effective Date: August 17, 2026 8. Additional Notes: Announced following approval by the Board of Directors and Audit Committee on August 5, 2026.