Kourai-KY's Subsidiary Announces Acquisition of 100% Equity in Jia Di Bao Medical Co., Ltd.

1. Type of Merger or Acquisition (e.g., merger, spin-off, acquisition, share transfer):
Acquisition

2. Date of Occurrence:
June 22, 2026 (Minguo Year 115)

3. Name of the Company Participating in the Acquisition (e.g., merging party, newly established company from spin-off, target company for acquisition or share transfer):
Chen Yao Medical Management Consulting Co., Ltd.

4. Counterparty in the Transaction (e.g., other party in a merger, company receiving transferred business, party from whom shares are acquired):
Jia Di Bao Medical Co., Ltd.

5. Is the Transaction Counterparty a Related Party?:
No

6. Relationship Between the Counterparty and the Company (e.g., an investee in which the company holds XX% equity), and explanation of reasons for selecting a related enterprise or related party as the target for acquisition or share transfer, and whether it affects shareholders' rights:
Not applicable

7. Purpose and Terms of the Acquisition, including rationale, consideration terms, and payment timing:
1. Expansion of domestic pharmacy marketing channel market
2. Transaction amount: NT$25,000 thousand (NT$250 million)

8. Expected Benefits After Acquisition:
1. Expansion of pharmacy sales channels
2. Strengthening of integrated regional medical service capabilities

9. Impact of the Acquisition on Net Asset Value per Share and Earnings per Share:
Upon completion of the acquisition, it is expected to have a positive impact on the company's net asset value per share and earnings per share.

10. Type of Consideration and Source of Funds for the Acquisition:
Self-funded

11. Share Exchange Ratio and Its Calculation Basis:
Not applicable

12. Whether Accountants, Lawyers, or Underwriters Issued an Opinion on Unreasonableness:
Not applicable

13. Name of Accounting Firm, Law Firm, or Securities Underwriter:
Not applicable

14. Name of Accountant or Lawyer:
Not applicable

15. License Number of Accountant or Lawyer:
Not applicable

16. Content of the Independent Expert's Opinion on the Reasonableness of the Share Exchange Ratio and Cash or Other Assets Distributed to Shareholders:
Not applicable

17. Scheduled Completion Timeline:
Formal contract signed on June 22, 2026 (Minguo Year 115).

18. Matters Related to Succession of Rights and Obligations of the Dissolved (or Split) Company by the Existing or Newly Established Company:
Not applicable

19. Basic Information of Companies Participating in the Merger:
Not applicable

20. Matters Related to the Spin-off (including valuation of business and assets to be transferred to existing or new companies; total number, type, and quantity of shares received by the spun-off company or its shareholders; matters related to capital reduction if applicable):
Not applicable

21. Conditions and Restrictions on Future Transfer of Acquired Shares:
Not applicable

22. Plans After Completion of the Acquisition:
After the acquisition, Jia Di Bao Medical Co., Ltd.'s existing team will be retained, and both parties' marketing and distribution channels will be integrated to enhance resource utilization efficiency and accelerate expansion in medical marketing channels.

23. Other Important Agreements:
None

24. Other Significant Matters Related to the Acquisition:
After the acquisition, Jia Di Bao Medical Co., Ltd.'s existing team will be retained, and both parties' marketing and distribution channels will be integrated to enhance resource utilization efficiency and accelerate expansion in medical marketing channels.

25. Whether Directors Have Objections to the Transaction:
No

26. Information on Directors with Conflicts of Interest in the Acquisition Transaction (including names of individual directors or legal entity directors and their representatives, nature of significant interests, reasons for recusal or non-recusal, recusal status, and reasons for supporting or opposing the resolution):
Not applicable

27. Whether the Transaction Involves a Change in Business Model:
No

28. Explanation of Business Model Change:
No

29. Transaction History with the Counterparty in the Past Year and Expected in the Next Year:
None

30. Source of Funds:
Self-funded

31. Other Explanatory Matters:
Subsidiary Chen Yao Medical Management Consulting Co., Ltd. acquired 100% equity of Jia Di Bao Medical Co., Ltd. for NT$25,000 thousand in cash, and the formal contract was signed on June 22, 2026 (Minguo Year 115).