2340 Taiya Semiconductor Announces Change in Accounting and Internal Audit Officers

Announcement Date: August 8, 2025 Statement Date: August 7, 2025 Statement Time: 16:18:51 Company Code: 2340 Company Name: Taiya Semiconductor Subject: Announcement of Change in Accounting and Internal Audit Officers Applicable Clause: Clause 8 Factual Date: August 7, 2025

Details: 1. Type of Personnel Change (Please select from Spokesperson, Acting Spokesperson, Key Operating Officer (e.g., CEO, COO, CMO, CSO), Financial Officer, Accounting Officer, Corporate Governance Officer, Chief Information Security Officer, R&D Officer, Internal Audit Officer, or Litigation/Non-litigation Agent): Accounting Officer, Internal Audit Officer

2. Effective Date of Change: 08/07/2025

3. Former Officer's Name, Title, and Resume: Accounting Officer: Wu Jia-Ling / Taiya Semiconductor Co., Ltd. / Director of Finance Department

Internal Audit Officer: Zhang Dun-Yao / Taiya Semiconductor Co., Ltd. / Deputy Manager of Audit Department

4. New Officer's Name, Title, and Resume: Accounting Officer: Zhang Dun-Yao / Taiya Semiconductor Co., Ltd. / Deputy Manager of Audit Department

Internal Audit Officer: To be announced after approval by the Audit Committee and Board of Directors.

5. Nature of Change (Please enter 'Resignation', 'Role Adjustment', 'Redundancy', 'Retirement', 'Death', 'New Appointment', or 'Dismissal'): Role Adjustment

6. Reason for Change: Role Adjustment

7. Effective Date: 08/10/2025

8. Other Matters to be Disclosed: The duties of the Internal Audit Officer will be temporarily assumed by audit agent Yang Cheng-Yu. The appointment of the new Internal Audit Officer will be announced after approval by the Audit Committee and Board of Directors.