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2022/04/26
Correction of the key audit matter of the accountant's audit report in 2021 consolidated financial statements

1. Date of occurrence of the event: 2022/04/26

2. Company name: Bright LED Electronics Corp.

3. Relationship with the Company (please enter ”the company itself” or ”subsidiaries”): the company itself

4. Reciprocal shareholding percentage: Not applicable

5. Cause of occurrence: Auditing accountants corrected the explanation of key audit matters for inventory evaluation in Accountant's Audit Report.

6. Information items/ statements to be corrected:the key audit matter of the accountant's audit report in 2021 consolidated financial statements.

7. Amounts/ contents/ number of page to be corrected: Amount before correction/content/page: NT$0,000 thousands/content as follows/4-1 pages.

The second paragraph of the explanation of key audit matter for inventory evaluation The main audit procedures for the above-mentioned key audit matters include complying with the requirements of the standards, understanding of operations and industry characteristics, evaluating the appropriateness of BRTLED Group's accounting policy selection; testing the design and implementation for the effectiveness of internal control systems related to revenue; understanding the form and transaction conditions of BRTLED Group's operating income,... etc. The accountants evaluated whether the accounting policies for revenue recognition (including sales returns and discounts) are handled in accordance with the relevant official announcements and analyzed the income by examining major customers and new customers in order to assess whether there is any major abnormality. Also, we reviewed the new major contracts in the current period and tested the sales samples for a period before and after the end of the year according to their delivery conditions to assess the correctness of the revenue recognition period. The accounting project revenue is recognized according to the degree of completion of the performance obligations whether the ratio is reasonable. Through examining the list of the top ten customers and new customers, to find out the similarities and differences between their trading conditions compared to general customers. Selecting an appropriate sample size of sales invoices to confirm that all payments have been received and correct and pay attention to whether the remitter is consistent with the sales target in order to evaluate the authenticity of the income.

8. Amounts/ contents/ number of page after correction: Amount before correction/content/page: NT$0,000 thousands/content as follows/4-1 pages The second paragraph of the explanation of key audit matter for inventory evaluation The main audit procedures of the accountant for the above key audit items include obtaining the inventory depreciation and inventory aging data at the end of the year, comparing the difference between the actual net realizable value and the book value,and evaluating the reasonableness of the management level for the ratio of the inventory aging report which includesthe implementation of the audit sampling procedure tests for correctness of the inventory aging report, and comparison of the difference between the amount of allowance made in the previous year and the actual write-off for evaluating whether the policy of setting aside the allowance for inventory depreciation and losses of idle inventory is appropriate.

9. Countermeasures: Upload the corrected content to the Market Observation Post System.

10. Any other matters that need to be specified: This correction does not affect any numbers nor amounts announced in the company's financial statements.