Bora Pharmaceutical Holdings, LLC, a Key Subsidiary of Powarui, Announces Acquisition of U.S. Drug Approval and Related Rights

1. Name and nature of the subject matter (if preferred shares, specify issuance terms such as dividend rate): U.S. regulatory approval for Vigadrone and related rights

2. Date on which the fact occurred: June 18, 2026 ~ June 18, 2026

3. Date of board approval: June 18, 2026

4. Other approval dates: Not applicable

5. Transaction quantity, unit price, and total transaction amount: Number of units and unit price: Not applicable Total transaction amount: USD 45,000,000

6. Counterparty and its relationship with the company (if the counterparty is an individual and not a related party, name disclosure may be omitted): Counterparty: Aucta Pharmaceuticals, Inc.; Relationship with the company: Not a related party

7. If the counterparty is a related party, state the reason for selecting such party, the previous transferor, the relationships among the previous transferor, the company, and the counterparty, the previous transfer date, and the transfer amount: Not applicable

8. If the ownership of the subject asset was held by a related party of the company within the past five years, disclose the date, price, and relationship with the company at the time of acquisition and disposal by the related party: Not applicable

9. Matters related to the disposal of receivables (including types of collateral attached to disposed receivables; if receivables from related parties are involved, disclose the names and book value of such receivables): Not applicable

10. Gain (or loss) from disposal (not applicable for acquisition of securities; if deferred, provide a table showing recognition status): Not applicable

11. Delivery or payment terms (including payment periods and amounts), contractual restrictions, and other important agreements: Payment according to contract terms

12. Decision-making process for the transaction, basis for price determination, and decision-making body: The transaction price was determined based on an independent expert valuation report and reasonableness opinion, approved by the company's board of directors

13. Net asset value per share of the securities-issuing company involved in the acquisition or disposal: Not applicable

14. Cumulative holdings (including this transaction) of the securities involved in this transaction, including quantity, amount, ownership percentage, and any restrictions on rights (e.g., pledge status): Not applicable

15. Cumulative investment in securities under Article 3 of the 'Regulations on the Acquisition or Disposal of Assets by Publicly Issued Companies' (including this transaction), as a percentage of total assets and equity attributable to owners of the parent in the company’s latest financial statements, and the amount of working capital in the latest financial statements: Not applicable

16. Broker and brokerage fees: Not applicable

17. Specific purpose or use of the acquisition or disposal: To expand the economic value of the product

18. Opinions of dissenting directors regarding this transaction: Not applicable

19. Whether this transaction is a related-party transaction: No

20. Date of auditor’s acknowledgment or audit committee approval: June 18, 2026

21. Whether the accountant issued a non-reasonable opinion on this transaction: No

22. Name of the accounting firm: Chengpin United Certified Public Accountants

23. Name of the accountant: Accountant Lai Ming-Yang

24. Accountant’s license number: Taipei City CPA License No. 2123

25. Whether this involves a change in business model: No

26. Explanation of business model change: Not applicable

27. Transaction history with the counterparty in the past year and expected transactions in the next year: Not applicable

28. Source of funds: Internal funds

29. Previous date of material information disclosure regarding the same event: Not applicable

30. Other explanatory matters: (1) This acquisition of the drug approval and related rights (hereinafter referred to as 'this transaction') has been approved by the audit committee and board of directors on June 18, 2026, and the chairman has been authorized to fully handle negotiations, agreements, and signing within a maximum amount of USD 45 million. (2) The actual transaction amount shall be based on the final asset (drug approval) acquisition agreement signed.