Announcement of the CPA's 2025Q2 audit report with Material Uncertainty Related to Continuity

1.Date of occurrence of the event:2025/08/07

2.Full text of the CPA audit opinion:

The Board of Directors and Shareholders

Les Enphants Co., Ltd.

Introduction

We have reviewed the accompanying consolidated balance sheets of Les

Enphants Co., Ltd. and its subsidiaries (collectively, the “Group”) as of

June 30, 2025 and 2024, and the related consolidated statements of

comprehensive income for the three months ended June 30,2025 and 2024 and

for the six months ended June 30, 2025 and 2024, the consolidated statements

of changes in equity and cash flows for the six months then ended, and the

related notes to the consolidated financial statements, including material

accounting policy information (collectively referred to as the “consolidated

 financial statements”). Management is responsible for the preparation and

fair presentation of the consolidated financial statements in accordance

with the Regulations Governing the Preparation of Financial Reports by

Securities Issuers and International Accounting Standard 34 “Interim

Financial Reporting” endorsed and issued into effect by the Financial

Supervisory Commission of the Republic of China. Our responsibility is to

express a conclusion on the consolidated financial statements based on

our reviews.

Scope of Review

Except as explained in the following paragraph,we conducted our reviews

in accordance with the Standards on Review Engagements of the Republic of

China 2410 “Review of Interim Financial Information Performed by the

Independent Auditor of the Entity”. A review of consolidated financial

statements consists of making inquiries, primarily of persons responsible

for financial and accounting matters, and applying analytical and other

review procedures. A review is substantially less in scope than an audit

and consequently does not enable us to obtain assurance that we would

become aware of all significant matters that might be identified in an

audit. Accordingly, we do not express an audit opinion.

Basis for Qualified Conclusion

As disclosed in Notes 13, the financial statements of certain

non-significant subsidiaries, included in the consolidated financial

statements were not reviewed. Total assets of these subsidiaries amounted

to NT$161,303 thousand , constituting 5.08% of the consolidated total

assets as at June 30, 2025, respectively, total liabilities amounted

to NT$54,092 thousand, constituting 1.96% of the consolidated total

liabilities as at June 30, 2025, respectively; for the three months

ended and for the six months ended June 30, 2025, the total comprehensive

income (loss) of these subsidiaries were NT$5,270 thousand and NT$9,544

thousand, respectively, representing (5.76%) and (4.64%),respectively,

of the Group’s consolidated comprehensive income (loss). As disclosed

in Note 14 to the consolidated financial statements, as of June 30,

2025 and 2024, the amounts of investments accounted for using the equity

method were NT$118,565 thousand and NT$117,420 thousand, respectively,

and the comprehensive income (loss) recognized for the three months ended

and for the six months ended June 30, 2025 amounted to NT$(4,498) thousand

and NT$(3,574) thousand, respectively, and for the three months ended and

for the six months ended June 30, 2024 amounted to NT$2,385 thousand and

NT$2,413 thousand, respectively, which were calculated on the basis of

financial statements that have not been reviewed. As disclosed in Note 40

to the consolidated financial statements, the related information of the

aforementioned investee enterprises, as well as the information related

to the aforementioned immaterial subsidiaries and investee companies,

has also not been reviewed by the independent auditors.

Qualified Conclusion

Based on our reviews, except for as might have been determined to be

necessary had the financial statements of the non-significant subsidiaries,

the investments accounted for using the equity method and the relevant

information as described in the preceding paragraph been reviewed, nothing

has come to our attention that caused us to believe that the accompanying

consolidated financial statements do not present fairly, in all material

respects, the consolidated financial position of the Group as of June 30,

2025 and 2024, its consolidated financial performance for the three months

ended June 30, 2025 and 2024 and its consolidated financial performance and

its consolidated cash flows for the six months ended June 30, 2025 and 2024

in accordance with the Regulations Governing the Preparation of Financial

Reports by Securities Issuers and International Accounting Standard 34

“Interim Financial Reporting” endorsed and issued into effect by the

Financial Supervisory Commission of the Republic of China.

Material Uncertainty Related to Going Concern

As described in Note 1 to the consolidated financial statements, the

accumulated deficit of the Group for the year ended June 30, 2025 was

NT$885,365 thousand, reaching half of the paid-in capital. Such amounts

indicate that a material uncertainty exists that may cast significant doubt

on the Group’s ability to continue as a going concern. Management’s plans

regarding this matter are also described in Note 1 to the consolidated

financial statements. Our opinion is not modified in respect of this matter.

The engagement partners on the audits resulting in this

independent auditors’report are Shu-chuan Yeh and Ya-ling Wong.

3.Name of the accounting firm:Deloitte & Touche

4.CPA name and auditor certificate No.1:Shu-chuan Yeh NO.0990031652

5.CPA name and auditor certificate No.2:Ya-ling Wong NO.1020025513

6.Date of audit (review) report:2025/08/07

7.Countermeasures:NA

8.Any other matters that need to be specified:NA