OVATION TAX GROUP

a maximum annual amount as set periodically by the Internal Revenue Service. The plan provides a 50 % match of all employee contributions up to 6 percent of the employee’s salary. Matching contributions to the plan totaled $ 3.3 million, $ 3.2 million and $ 3.1 million for the years ended January 3, 2026, December 28, 2024 and December 30, 2023, respectively. Non-Qualified Deferred Compensation Plan During the fiscal year ended January 3, 2026, the Company established an unfunded nonqualified deferred compensation plan (“the Plan”) for certain members of management and nonemployee directors. The Plan is intended to comply with Section 409A of the Internal Revenue Code of 1986, as amended. Eligible employee participants may elect to defer up to 75 % of their annual base salary and up to 100

C (“Semilab USA”); • our expectations of the semiconductor market outlook; • future revenue, gross profits, research and development and engineering expenses, selling, general and administrative expenses, and cash requirements; • the effects of political, economic, legal, and regulatory changes or conflicts on our global operations; • the effects of natural disasters or public health emergencies on the global economy and on our customers, suppliers, employees, and business; • our dependence on certain significant customers and anticipated trends and developments in and management plans for our business and the markets in which we operate; and • our ability to be successful in managing our cost structure and cash expenditures and results of litigation. Statements contained or incorporated b