Terms of reference of the audit committee

The Audit Committee (the “Committee”) was established with its terms of reference approved and adopted pursuant to a resolution passed by the board of directors (the “Board”) of Ligent Technologies, Inc. (the “Company” and together with its subsidiaries, the “Group”) on August 11, 2025. The powers, responsibilities and specific duties of the Committee are summarized below. 2. Responsibility 2.1 Th