[Grand Ocean] Correction of 2025 Financial Report Footnotes and March 2026 Endorsement Disclosures

1. Date of occurrence: 2026/05/15 2. Company name: Grand Ocean Retail Group Limited 3. Relationship to the Company: Head office 4. Reciprocal shareholding ratios: Not applicable 5. Cause of occurrence: Update and correction of some information in the 2025 financial report footnotes and March 2026 endorsement/guarantee disclosure. 6. Item corrected: 2025 financial report footnotes and March 2026 endorsement disclosure. 7. Before correction: (Excerpts) 2025 Financials P.27: Accounts receivable: $213,062; Allowance for loss: $(88,215); Net: $124,847. 8. After correction: 2025 Financials P.27: Accounts receivable: $200,473; Allowance for loss: $(75,626); Net: $124,847. (Note: Other minor lease deposit and restricted deposit figures were also slightly adjusted, but total liquidity remains largely identical.)