INVESTOR RELATIONS

Audit Committee
The Company’s Audit Committee was established on April 10, 2024. The members of the committee are independent directors appointed by the Board of Directors. The members elect one independent director as the convener and chairperson of the meetings. The operation of the committee is governed by the Company’s Audit Committee Organizational Regulations.

The main objective of the Committee is to supervise the following matters:

1. The fair presentation of the Company’s financial statements.
2. The selection (or dismissal) of certified public accountants and their independence and performance.
3. The effective implementation of the Company’s internal controls.
4. The Company’s compliance with relevant laws and regulations.
5. The management of existing or potential risks facing the Company.

The authority and responsibilities of the Committee include:

1. Formulating or revising the internal control system as per Article 14-1 of the Securities and Exchange Act.
2. Assessing the effectiveness of the internal control system.
3. Formulating or revising the procedures for significant financial transactions such as the acquisition or disposal of assets, derivative transactions, lending funds to others, providing endorsements or guarantees, in accordance with Article 36-1 of the Securities and Exchange Act.
4. Matters involving the personal interests of the directors.
5. Major asset or derivative transactions.
6. Significant loans, endorsements, or guarantees.
7. The fundraising, issuance, or private placement of equity-like securities.
8. Appointment, dismissal, or remuneration of the certified public accountants.
9. Appointment or dismissal of financial, accounting, or internal audit officers.
10. The annual financial report signed by the chairman, manager, and accounting officer, and the second-quarter financial report requiring certification by the accountant.
11. Other significant matters stipulated by the Company or regulatory authorities.

Decisions on the above matters must be approved by more than half of the Committee members and submitted to the Board of Directors for resolution. Except for Item 10, if more than half of the Committee members do not agree, the matter may be approved by a two-thirds majority of all directors.
For the purposes of this regulation, the term “all members” refers to those who are actually serving. The convener of the Committee represents it externally.

The Committee is composed of all independent directors, including at least one financial expert. All three independent directors meet the qualifications for expertise, professional experience, independence, and the number of concurrent independent directorships as required by law. The Committee conducts an internal performance evaluation at least annually.

The Committee meets at least once per quarter and may convene additional meetings as needed. For more information about the Committee members’ professional qualifications and experience, annual work priorities, and operational status, please refer to the Company’s Annual Shareholders’ Meeting Report.