[Mercuries Holdings] Announcement of the Impact on Shareholders' Equity due to the Initial Adoption of IFRS 17 "Insurance Contracts" by Subsidiary Mercuries Life Insurance

1. Date of occurrence of the event: May 15, 2026
2. Company name: Mercuries & Associates Holding, Ltd.
3. Relationship to the Company (please enter "head office" or "subsidiary"): Head office
4. Reciprocal shareholding ratios: Not applicable
5. Cause of occurrence:
The company's subsidiary, Mercuries Life Insurance Co., Ltd., will adopt International Financial Reporting Standard No. 17 "Insurance Contracts" starting from January 1, 2026, and retroactively restate its prior-year financial statements. The detailed impact on the company's shareholders' equity is as follows:

Unit: NT$ thousand

| Item | Dec 31, 2025 (Restated) | Mar 31, 2025 (Restated) | Jan 1, 2025 (Restated) |
|---|---|---|---|
| Increase (Decrease) in Capital Surplus | 297,250 | (834) | 0 |
| Increase (Decrease) in Retained Earnings | 31,811,168 | 41,066,101 | 41,315,613 |
| Increase (Decrease) in Other Equity | (8,820,075) | 6,262,913 | 3,312,537 |
| Total | 23,288,343 | 47,328,180 | 44,628,150 |

6. Countermeasures: None.
7. Any other matters that need to be specified: None.