Notice of Change in Operating Entity

Dear Valued Partner,

In response to recent updates in Taiwan's Controlled Foreign Corporation (CFC) regulations, Best Ever Industries Ltd. and its Taiwan Branch are refining our operational structure to enhance efficiency and ensure full compliance. Effective March 1, 2026, Cens Way Technologies Co., Ltd. ("Cens Way"), our fully affiliated entity under the same ownership and management, will serve as the primary operating company for our ongoing business with you.

As of that date, Cens Way will handle all routine operations, including but not limited to quotations, contract execution, order processing, logistics and transportation, invoice issuance, collections, procurement, price negotiations, and payments.

New operating entity information:

·        Company Name (Chinese): 昇煒科技有限公司

·        Company Name (English): Cens Way Technologies Co., Ltd.

·        Name of Representative: Yeh, Chen-En

·        Unified Business Number: 83054261

·        Company Address: 3F., No. 31, Chengtian Rd., Tucheng Dist., New Taipei City, Taiwan

All open transactions between Best Ever Industries Ltd. (including its Taiwan Branch) and your organization, with order dates on or before February 28, 2026, will continue to be handled and settled by us. Effective March 1, 2026, all new transactions and related operations will transfer to Cens Way.

Cens Way will assume all rights and obligations under your existing agreements with us, to the extent permitted by applicable law. We will reach out separately if any additional documentation is needed to formalize this transition.

Should you have any questions about the above, please contact your regular point of contact at Best Ever. We sincerely appreciate your continued support and cooperation during this transition.