Wavelength Optoelectronics announced that according to the requirements of the “Interpretation of Accounting Standards for Enterprises No. 20” issued by the Ministry of Finance, the company will change its accounting policy on January 1, 2026. Before the change, the company implemented the relevant standards and regulations of the Ministry of Finance; after the change, it was implemented in accordance with “Interpretation of Accounting Standards for Enterprises No. 20”. This change has no impact on the financial statements for the first half of 2026 and the comparable period. It will not have a significant impact on the company's financial status, operating results, and cash flow, and there is no need to submit it to the board of directors or shareholders' meeting for review.

Wavelength Optoelectronics announced that according to the requirements of the “Interpretation of Accounting Standards for Enterprises No. 20” issued by the Ministry of Finance, the company will change its accounting policy on January 1, 2026. Before the change, the company implemented the relevant standards and regulations of the Ministry of Finance; after the change, it was implemented in accordance with “Interpretation of Accounting Standards for Enterprises No. 20”. This change has no impact on the financial statements for the first half of 2026 and the comparable period. It will not have a significant impact on the company's financial status, operating results, and cash flow, and there is no need to submit it to the board of directors or shareholders' meeting for review.