[Mercuries] Subsidiary Mercuries & Associates, Ltd. announces the impact of investee Mercuries Life Insurance's initial adoption of IFRS 17 'Insurance Contracts' on the subsidiary's equity

1. Date of occurrence of the event: 2026/05/15 2. Company name: Mercuries & Associates, Ltd. 3. Relationship to the Company (please enter "head office" or "subsidiary"): Subsidiary 4. Reciprocal shareholding ratios: N/A 5. Cause of occurrence: The subsidiary Mercuries & Associates' equity-method investee, Mercuries Life Insurance Co., Ltd., has applied the International Financial Reporting Standard No. 17 "Insurance Contracts" since January 1, 2026, and retrospectively restated previous years' financial statements. The details of the impact on the subsidiary Mercuries & Associates' shareholder equity are as follows: Unit: NT$ thousands Item | Dec 31, 2025 (Restated) | Mar 31, 2025 (Restated) | Jan 1, 2025 (Restated) --- | --- | --- | --- Increase (decrease) in capital surplus | 301,135 | 0 | 0 Increase (decrease) in retained earnings | 1,789,374 | 2,264,098 | 2,384,194 Increase (decrease) in other equity | (722,439) | 140,118 | (5,386) Total | 1,368,070 | 2,404,216 | 2,378,808 6. Countermeasures: None. 7. Any other matters that need to be specified: None.