Nadsma Kasim

Overall Materiality Calculation Overall Materiality Calculation Trend $3,000 $1,540 $2,500 $942 $1,155 $1,585 $1,155 $1,189 $1,540 $1,585 $1,031 $2,000 $1,189 $1,500 $1,375 $1,256 $1,000 FY24 $500 FY25 (Foreca st) Overall Materiality (in $000's) $0 FY22 Planning Materiality (in $000's) FY23 Taiwan HongKong FY25 (Forecast) Planning Materiality (in $000's) Entities In Scope Entities In Scope US FY24 Overall Materiality (in $000's) EMEA Canada Elimination US Entity in scope Entity manually scoped out Entity out of scope Entity manually scoped in Taiwan HongKong EMEA FY25 Canada Elimination FY24 Risk by Process Current Year High High High High High High High High High High Medium Medium Medium Medium Medium Medium Medium Low Medium Low Low Entity Level Controls (ELC) Equity & Stock Administration (ESA) Financial Close & Reporting (FCR) Fixed Assets (FA) Human Resources & Payroll (HRP) Low Intangible Assets (IA) Inventory (INV) Calculated Risk Order to Cash (OTC) Procure to Pay (PTP) Tax (TAX) Treasury & Cash Management) Mgt. Judgment Risk by Process Prior Year High High Medium Medium Medium Medium Medium Medium High High High Medium Medium Medium Medium Low Equity & Stock Administration (ESA) Financial Close & Reporting (FCR) Fixed Assets (FA) Medium Low Low Entity Level Controls (ELC) Medium Medium Human Resources & Payroll (HRP) Calculated Risk Intangible Assets (IA) Low Inventory (INV) Mgt. Judgment Order to Cash (OTC) Procure to Pay (PTP) Tax (TAX) Treasury & Cash Management) Client ABC Project Financial Risk Assessments SOX FY SOX FY 2025 Overall Planning Materiality Calculation: FY23 FY24 FY25 FY25 vs FY24 Benchmarks: Metric Forecasted Revenue Forecasted Revenue Forecasted Revenue Forecasted Revenue Benchmarks: Amount $137,500 $154,000 $158,500 $4,500 1.0% 1.0% 1.0% 0% $1,375 $1,540 $1,585 $45 75% 75% 75% 0% $1,031 $1,155 $1,189 3% Benchmarks % of Total Revenue Overall Materiality (in $000's) % of Overall Materiality Planning Materiality (in $000's) Number of Weighted Average shares outstanding as of reporting period (CY): Impact of materiality to report EPS for the noted period (CY): Reported EPS for the period ending (CY): Materiality as percent of EPS reported (CY): 57,-% Client ABC Project Financial Risk Assessments SOX FY SOX FY 2025 Risk by Process Overall Materiality (in $000's) $1,585 Overall Materiality (in $000's) Prior Year $1,540 Planning Materiality (in $000's) $1,189 Planning Materiality (in $000's) Prior Year $1,155 Calculated Risk Mgt. Judgment Comments - Quantitative (Calculated Risk) and Qualitative Considerations (Mgt Final Judgment) Calculated Risk Mgt. Judgment Entity Level Controls (ELC) Medium High Management has deemed the risk to be high due to the Company transition to an outsourced department model in Q1 FY25. The tone set from the top, established in the controls in ELC, effects all other cycles. Medium Medium There is a change in the risk rating from medium to high. Management's considerations have been documented in FY25 comments (refer to columns F and G). Equity & Stock Administration (ESA) Medium High Management has deemed the risk to be high due to the introduction of the Performance Restricted Share Unit "PRSU" program in FY25 and complexity of the equity calculation. Medium Medium There is a change in the risk rating from medium to high. Management's considerations have been documented in FY25 comments (refer to columns F and G). Financial Close & Reporting (FCR) Medium High Medium Medium There is a change in the risk rating from medium to high. Management's considerations have been documented in FY25 comments (refer to columns F and G). 4 Fixed Assets (FA) Medium Low The risk is deemed to be low given the stability of the fixed assets process in the Company. There have been no errors in this area. Medium Low 5 Human Resources & Payroll (HRP) Medium High Management has deemed the risk to be high due to the major change in Human Resources personnel, the nature of payroll and susceptibility to fraud. Medium Medium 6 Intangible Assets (IA) Low Low The risk is deemed to be low given the simplicity of the calculation and the frequency of transactions. Low Low No change since risk assessment refresh conducted in May FY24. 7 Inventory (INV) High High Inventory is assessed as high due to the implementation of inventory standard cost, the complexity of the calculations and the materiality to the Company's financial statements. High High No change since risk assessment refresh conducted in May FY24. 8 Order to Cash (OTC) High High Management has deemed the risk to be high due to the Company transition to an outsourced department model in Q1 FY25 and the nature of the over all revenue process. High High No change since risk assessment refresh conducted in May FY24. 9 Procure to Pay (PTP) Medium High Management has deemed the risk to be high due to the Company transition to an outsourced department model in Q1 FY25, the nature of payments and susceptibility to fraud for vendor and payment transactions. Medium Medium 10 Tax (TAX) Low High Management has deemed the risk to be high due to the Company transition to an outsourced department model in Q1 FY25 and the complexity of the tax calculation. Low High No change since risk assessment refresh conducted in May FY24. 11 Treasury & Cash Management) Medium Medium Treasury is assessed as medium risk due to the inherent risk with cash and the materiality of the balance. Medium Medium No change since risk assessment refresh conducted in May FY24. 12 IT General Controls (ITGC) Medium High Management has deemed the risk to be high due to the inventory standard cost implementation, the reliance on systems for the majority of its processes and the risk of any potential cyber security impact. Medium High No change since risk assessment refresh conducted in May FY24. # Process 1 Comments - Management Judgment Rating Variances (FY24 vs FY25) 1 2 1 3 Management has deemed the risk to be high due to the Company transition to an outsourced department model in Q1 FY25. This process effects all other cycles, the level of judgement within some of the underlying management review controls. 1 No change since risk assessment refresh conducted in May FY24. There is a change in the risk rating from medium to high. Management's considerations have been documented in FY25 comments (refer to columns F and G). There is a change in the risk rating from medium to high. Management's considerations have been documented in FY25 comments (refer to columns F and G). Client ABC Project Financial Risk Assessments SOX FY SOX FY 2025 Report Entities in Scope # Entity/Location 1 US 2 Taiwan Overall Materiality (in $000's) $1,585 Planning Materiality (in $000's) $1,189 Entity Scoped In Comments Entity in scope Entity out of scope 3 HongKong 4 EMEA Entity out of scope 5 Canada Entity out of scope 6 Elimination Entity out of scope Entity manually scoped out Two accounts are calculated in-scope due to materiality. Management has deemed to manually scope out both accounts. 1. Retained Earnings account is reviewed and addressed at the consolidated level 1. Accrued compensation (including commissions, employee benefits payable and accrued PTO) is reviewed via quarterly flux analysis at Corporate level; and account reconciliation is performed as part of the monthly closing activities. Client ABC Project Financial Risk Assessments SOX FY SOX FY 2025 Risk by Process Overall Materiality (in $000's) $1,585 Entity Level Controls (ELC) Assessed at a corporate level Planning Materiality (in $000's) $1,189 IT General Controls (ITGC) Assessed at a corporate level Equity & Stock Administration (ESA) Financial Close & Reporting (FCR) Fixed Assets (FA) Human Resources & Payroll (HRP) Intangible Assets (IA) Inventory (INV) Order to Cash (OTC) Procure to Pay (PTP) Tax (TAX) Treasury & Cash Management) US Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Taiwan No No No No No No No No No No HongKong No Yes No Yes No No No No No No 4 EMEA No No No No No No No No No No 5 Canada No No No No No No No No No No 6 Elimination No No No No No No No No No No # Entity 1 1 2 1 3 1