Implementation of Merger with Consolidated Subsidiary | November 1, 2026

Overview of the Merger

Link-U Group will execute an absorption-type merger of its consolidated subsidiary, Link-U Marketing, on November 1, 2026. This integration consolidates the group's marketing functions into one subsidiary, aiming to accelerate decision-making and concentrate management resources. The merger is a simple or abbreviated merger between 100% owned subsidiaries and does not require approval from shareholders’ meetings. There will be no changes to the company name, location, representative, or business contents after the merger. The purpose of the merger is to optimize the group structure in preparation for the next mid-term management plan.

Future Outlook and Impact

Since this is an organizational restructuring between consolidated subsidiaries, it will not impact the company's consolidated financial performance. There are no capital or share allocations resulting from the merger, and no financial burden or dilution is anticipated. Going forward, the company will promote management efficiency and enhancement of corporate value as part of its long-term growth strategy.