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

2.Date of occurrence of the event:2024/11/15

3.Names of companies participating in the merger and acquisition(e.g., name of the other company participating inthe merger, newly established company in a spin-off, acquired company, or company whose shares are transferred):
TOP PHARM.MEDICALWARE COMPANY LIMITED
TOP Biological Technology Company Limited

4.Trading counterparty (e.g., name of the other company participating in the merger, company spinning off, or trading counterparty to the acquisition or share transfer):
Surviving company: TOP PHARM.MEDICALWARE COMPANY LIMITED
Dissolving company: TOP Biological Technology Company Limited

5.Relationship between the trading counterparty and the Company (investee company in which the Company has re-invested and has shareholding of XX%), explanation of the reasons for the decision to acquire from or transfer shares to an affiliated enterprise or related party, and whether it will affect shareholders’ equity:
1.Both are the company's 51%-owned subsidiaries.
2.Group organization reorganization will not affect shareholders'equity.

6.Purpose of the merger and acquisition :Simplify the structure of the company.

7.Anticipated benefits of the merger and acquisition : Reduce operating costs and improve operating performance.

8.Effect of the merger and acquisition on net worth per share and earnings per share:not affecting

9.Share exchange ratio and calculation assumptions:
Taking into merger synergies,and comparable companies'price to book ratios, TOP PHARM.MEDICALWARE COMPANY LIMITED derives the share exchange ratio of one TOP Biological Technology Company Limited share for 0.729 TOP PHARM.MEDICALWARE COMPANY LIMITED shares.

10.Whether the CPA, lawyer or securities underwriter issued an opinion on the unreasonableness regarding the transaction:No

11.Name of accounting, law or securities firm:Ezone CPAs Firm

12.Name of CPA or lawyer:呂淨君

13.Number of CPA or lawyer license:金管會證字第5626號

14.Estimated date of completion:2025/01/01

15.Matters related to the assumption of corporate rights and obligations of the dissolving company (or spin-off) by the existing or newly-established company:
TOP PHARM.MEDICALWARE COMPANY LIMITED to assume TOP Biological Technology Company Limited's total assets, liabilities onthe merger effective date.

16.Basic information of companies participating in the merger:
TOP PHARM.MEDICALWARE COMPANY LIMITED：
Wholesale of Western Pharmaceutical TOP Biological TechnologyCompany Limited：Manufacture of nutritional supplement

17.Matters related to the spin-off (including estimated value of the business and assets planned to be transferred to the existing company or new company.The total no.of shares to be acquired by the spun-off company or its shareholders, and their respective types and no.Matters related to the reduction, if any, in capital of the spun-off company) (note: not applicable for announcements unrelated to spin-offs): not applicable

18.Conditions and restrictions for future transfer of shares resulting from the merger and acquisition :No

19.Other important terms and conditions:No

20.Any objections from directors to the transaction:No

21.Is it related to new business model?:No

22.Explanation of new business model:No

23.Transactions with the counterparty for the past one year and the next year:No

24.Source of funds:No