2026 Corporate Governance Statement

2026 Corporate Governance Statement

Effective Date: January 6, 2026

Applies To: Eagle-tech.ai (the "Company"), including all directors, officers, employees, contractors, and controlled affiliates.

1. Purpose and Governance Philosophy

Eagle-tech.ai is committed to strong corporate governance as a foundation for sustainable growth, investor confidence, and responsible innovation. Our governance approach is designed to:

• Protect the long-term interests of shareholders and stakeholders
• Promote ethical conduct and compliance with applicable laws and regulations
• Ensure robust oversight of strategy, risk, cybersecurity, and AI safety
• Support transparency, accountability, and disciplined execution

2. Governance Structure and Oversight

Board Oversight. The Board of Directors oversees the Company's strategy, performance, capital stewardship, and risk management. Board responsibilities include approving strategic plans, major investments, and capital allocation decisions; overseeing financial integrity and internal controls; monitoring enterprise risk management, including cybersecurity and AI-related risks; overseeing leadership performance, succession planning, and organizational culture; and ensuring the Company maintains high ethical standards and compliance programs.

Management Responsibilities. Management is responsible for day-to-day operations and execution of the Company's strategy, including maintaining effective controls, reporting, and risk management processes.

3. Board Composition, Independence, and Competency

The Board strives for an appropriate balance of skills, experience, and independence. Directors are expected to bring expertise in technology, AI safety, finance, security, and operations relevant to the Company's strategy.

4. Ethics and Code of Conduct

All directors, officers, employees, and contractors are expected to act with integrity and comply with the Company's Code of Conduct, anti-bribery policies, and applicable law. The Company maintains channels for confidential reporting of concerns and prohibits retaliation against good-faith reporters.

5. Risk Management

The Company maintains an enterprise risk management program covering operational, financial, technology, cybersecurity, AI safety, regulatory, and reputational risks. Risks are identified, assessed, mitigated, and reviewed on a regular cadence.

6. Cybersecurity and AI Safety

Cybersecurity and AI safety receive dedicated oversight. The Company maintains controls for data protection, incident response, secure development, and responsible AI use, with periodic reviews of program effectiveness.

7. Compliance

The Company complies with applicable laws and regulations in the jurisdictions in which it operates, including those related to privacy, data protection, consumer protection, and AI governance.

8. Stakeholder Engagement

The Company values open and constructive engagement with shareholders, customers, partners, and the broader community on matters of strategy, performance, and governance.

9. Continuous Improvement

This Statement is reviewed regularly and updated as the Company's strategy, operations, and the external environment evolve.

10. Contact

For governance-related inquiries:
Email: governance@eagle-tech.ai