Wavelength Photovoltaics: Change of accounting policy as required by the Ministry of Finance.

Wavelength Optoelectronics announced that, in accordance with the Ministry of Finance's "Interpretation No. 20 of the Enterprise Accounting Standards," the company will change its accounting policy starting January 1, 2026. Before the change, the company followed the relevant standards and regulations issued by the Ministry of Finance; after the change, it will comply with "Interpretation No. 20 of the Enterprise Accounting Standards." This change will have no impact on the financial statements for the first half of 2026 and the comparable periods, and it will not significantly affect the companys financial condition, operating results, or cash flow, thus no submission to the board of directors or shareholders' meeting for deliberation is required.