Mercuries F&B Co. Ltd. announced the establishment of Audit Committee. Name and resume of the new position holder: Wei-Chuan Kao/Independent Director of WALSIN LIHWA CORPORATION Chairman of KS&A Investment Co.

Ltd. Yuan-Hsiao Chang/Attorney of Lee and Li Attorneys-At-Law Independent Director of CATHAY REAL ESTATE DEVELOPMENT CO.,LTD. Te-Chung Tsai/President of MEDFIRST HEALTHCARE SERVICES, INC. Chairman of TAIWAN TRIM CO., LTD. Chin-Pao Cheng/Nutritionist and Outpatient Nutritional Counseling of National Taiwan University Hospital Assistant Professor and Teacher of National Taiwan University. Reason for the change: In accordance with the law establishment of an audit committee by all independent directors to replace the supervisors's authority. Effective date of the new member is November 14, 2023.