[Parpro] Announcement of US regional investment enterprise reorganization: AP PARPRO INC becomes a wholly-owned subsidiary of PARPRO TECHNOLOGIES INC.

1. Type of merger and acquisition: Share transfer 2. Date of occurrence: 2026/05/15 3. Participating companies: PARPRO QUALITY INC, PARPRO TECHNOLOGIES, INC. 4. Counterparty: AP Parpro, Inc. 5. Is the counterparty a related party: Yes 6. Relationship and reason for choosing the related party: Both AP PARPRO INC and PARPRO TECHNOLOGIES INC are 100% indirectly owned subsidiaries of the Company. The restructuring is to adjust the organizational structure to strengthen operations and lower costs. Under IFRS, it does not affect total assets, net worth, cash flows, or shareholder equity. 7. Purpose and conditions: For organizational strengthening, AP PARPRO INC's 100% equity is transferred from PARPRO HOLDINGS CO.,LTD to PARPRO TECHNOLOGIES INC. It is an internal accounting adjustment without cash consideration. 8. Expected benefits: Reduce management costs and improve group efficiency. 9. Impact on NAV and EPS: None. 10-16. Consideration, ratios, and independent expert opinions: N/A 17. Expected completion date: Q2 2026 18-31. Other regulatory disclosures: N/A or None.