It is the policy of SaRonix-eCERA Corporation (“SaRonix-eCERA Corporation ” or the “Company”) to conduct its affairs in accordance with all applicable laws, rules and regulations of the jurisdictions in which it does business. This Code applies to the Company’s officers and business-related staff. This Code is designed to promote:

1. honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;
   
   
2. full, fair, accurate, timely and understandable disclosure in the reports and documents the Company files with, or submits to, the Securities and Exchange Commission and in other public communications made by the Company;
   
   
3. compliance with applicable governmental laws, rules and regulations;
   
   
4. if a Company employee violates this Code, it must immediately reported to the officer in charge;
   
   
5. accountability of all relevant Company employees for adherence to this Code.

The Company promotes ethical behavior and encourages employees to voluntarily and immediately talk to officers and the Pericom Audit Committee chairperson when in doubt about the best course of action in a particular situation. Additionally, employees should report violations of laws, rules, regulations or the Code to appropriate personnel. Employees reporting such violations in good faith will not be subject to retaliation. Any employee in or aware of a situation that he or she believes may violate or lead to a violation of this Code should follow the guidelines under “Compliance and Reporting” below.

The Code covers a wide range of business practices and procedures. It does not cover every issue that may arise, but it sets out basic principles to guide employees. Specific Company policies and procedures provide details pertinent to many of the provisions of the Code.

* 本行為準則為亞陶晶體科技股份有限公司所有，未經許可不得轉載。