Applied BioCode Corporation — Proxy Solicitation & Information Statement 2026

May 11, 2026

Applied BioCode

BioCode for Better Health

瑞磁生物科技集團股份有限公司

115年股東常會各項議案參考資料

開會日期：中華民國115年06月11日（星期四）上午10時整

開會地點：台北市內湖區新湖一路185號7樓（台北設計建材中心）

開會方式：實體股東會

報告事項

第一案

董事會 提

案由：2025年度營業報告，報請 公鑑。

說明：

一、本公司2025年度營業報告書，請參閱本公司議事手冊。

第二案

董事會 提

案由：審計委員會審查2025年度決算表冊報告，報請 公鑑。

說明：

一、本公司2025年度審計委員會審查報告書，請參閱本公司議事手冊。

第三案

董事會 提

案由：2025年健全營運計畫執行情形，報請 公鑑。

說明：

本公司2025年健全營運計畫執行情形，請參閱本公司議事手冊。

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承認事項

第一案

董事會 提

案由：2025年度營業報告書及2025年度合併財務報表案，提請承認。

說明：

一、2025年度合併財務報表業經資誠聯合會計師事務所梁嬌女會計師及簡汎亞會計師查核完竣，並出具無保留意見之查核報告書。
二、2025年度營業報告書、會計師查核報告書及2025年度合併財務報表，請參閱議事手冊。
三、本案經本公司董事會通過，並經審計委員會審查完竣，請參閱議事手冊。

第二案

董事會 提

案由：2025年度虧損撥補案，提請承認。

說明：

一、本公司截至2024年12月31日止累積虧損為新台幣216,607,274元。2025年度稅後淨損為新台幣201,200,166元，期末待彌補虧損合計為新台幣417,807,440元。
二、本公司2025年度虧損撥補表，請參閱議事手冊。

討論事項

第一案

董事會 提

案由：本公司「取得或處分資產處理程序」修訂案，提請討論。

說明：

一、依金融監督管理委員會中華民國114年7月24日金管證發字第1140383333號函之修正內容，擬修訂本公司「取得或處分資產處理程序」第十三條之條文。
二、取得或處分資產處理程序條文修訂對照表，請參閱議事手冊。

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修訂後條文	修訂前條文
第十三條
Article 13
資訊公開揭露程序 Public disclosure of information procedure
13.1 應公告申報項目及條件 Circumstances and conditions required to be announced or reported
本公司股份登錄興櫃或於台灣上市、櫃期間，本公司及子公司取得或處分資產，有下列情形者，應按性質依相關法令規定格式，於事實發生之即日起算二日內依相關規定辦理公告申報：
1. 向關係人取得或處分不動產或其使用權資產，或與關係人為取得或處分不動產或其使用權資產外之其他資產且交易金額達本公司實收資本額百分之二十、總資產百分之十或新臺幣三億元以上。但買賣台灣公債、附買回、賣回條件之債券、申購或買回台灣境內證券投資信託事業發行之貨幣市場基金，不在此限。
2. 進行合併、分割、收購或股份受讓。
3. 從事衍生性商品交易損失達所訂處理程序規定之全部或個別契約損失上限金額。
4. 取得或處分供營業使用之設備或其使用權資產，且其交易對象非為關係人，交易金額並達下列規定之一：
(1) 實收資本額未達新臺幣一百億元，交易金額達新臺幣五億元以上。
(2) 實收資本額達新臺幣一百億元以上，未達五百億元，交易金額達新臺幣十億元以上。
(3) 實收資本額達新臺幣五百億元以上，交易金額達公司實收資本額百分之五以上。
5. 以自地委建、租地委建、合建分屋、合建分成、合建分售方式取得不動產，且其交易對象非為關係人，公司預計投入之交易金額達新臺幣五億元以上。
6. 實收資本額達新臺幣五百億元以上，於證券交易所或證券商營業處所買賣之公債、普通公司債及未涉及股權之一般金融債券（不含次順位債券），非屬第七款但書各目情	第十三條
Article 13
資訊公開揭露程序 Public disclosure of information procedure
13.1 應公告申報項目及條件 Circumstances and conditions required to be announced or reported
本公司股份登錄興櫃或於台灣上市、櫃期間，本公司及子公司取得或處分資產，有下列情形者，應按性質依相關法令規定格式，於事實發生之即日起算二日內依相關規定辦理公告申報：
1. 向關係人取得或處分不動產或其使用權資產，或與關係人為取得或處分不動產或其使用權資產外之其他資產且交易金額達本公司實收資本額百分之二十、總資產百分之十或新臺幣三億元以上。但買賣台灣公債、附買回、賣回條件之債券、申購或買回台灣境內證券投資信託事業發行之貨幣市場基金，不在此限。
2. 進行合併、分割、收購或股份受讓。
3. 從事衍生性商品交易損失達所訂處理程序規定之全部或個別契約損失上限金額。
4. 取得或處分供營業使用之設備或其使用權資產，且其交易對象非為關係人，交易金額並達下列規定之一：
(1) 實收資本額未達新臺幣一百億元，交易金額達新臺幣五億元以上。
(2) 實收資本額達新臺幣一百億元以上，交易金額達新臺幣十億元以上。
5. 以自地委建、租地委建、合建分屋、合建分成、合建分售方式取得不動產，且其交易對象非為關係人，公司預計投入之交易金額達新臺幣五億元以上。

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修訂後條文	修訂前條文
形，且其交易對象非為關係人，交易金額達公司實收資本額百分之五以上。
7. 除前六款以外之資產交易、金融機構處分債權或從事大陸地區投資，其交易金額達公司實收資本額百分之二十或新臺幣三億元以上。但下列情形不在此限：
(1) 買賣台灣公債。
(2) 買賣附買回、賣回條件之債券、申購或買回國內證券投資信託事業發行之貨幣市場基金。
前項交易金額依下列方式計算之：
1. 每筆交易金額。
2. 一年內累積與同一相對人取或處分同一性質標的交易之金額。
3. 一年內累積取或處分（取得、處分分別累積）同一開發計畫不動產或其使用權資產之金額。
4. 一年內累積取或處分（取得、處分分別累積）同一有價證券之金額。
前項所稱一年內係以本次交易事實發生之日為基準，往前追溯推算一年，已依本準則規定公告部分免再計入。
As the Company's shares are traded on the emerging stock market or listed on the Taipei Exchange (TPEx) or the Taiwan Stock Exchange in Taiwan, if any of the following conditions relating to the Company and its Subsidiaries’ acquisition or disposal of assets, the relevant information shall be announced and reported in the appropriate format as prescribed by regulations within two days commencing immediately from the Date of occurrence of the Event:
1. Acquisition of real estate or right-of-use assets thereof from or to a Related Party, or acquisition or disposal of assets other than real estate or right-of-use assets thereof from or to a Related Party where the transaction amount reaches 20% or more of paid-in capital, 10% or more of the Company's total assets, or NT$300 million or more; provided, however, that this shall not apply to the trading of government bonds or bonds under repurchase and resale agreements	6. 除前五款以外之資產交易、金融機構處分債權或從事大陸地區投資，其交易金額達公司實收資本額百分之二十或新臺幣三億元以上。但下列情形不在此限：
(1) 買賣台灣公債。
(2) 買賣附買回、賣回條件之債券、申購或買回國內證券投資信託事業發行之貨幣市場基金。
前項交易金額依下列方式計算之：
1. 每筆交易金額。
2. 一年內累積與同一相對人取或處分同一性質標的交易之金額。
3. 一年內累積取或處分（取得、處分分別累積）同一開發計畫不動產或其使用權資產之金額。
4. 一年內累積取或處分（取得、處分分別累積）同一有價證券之金額。
前項所稱一年內係以本次交易事實發生之日為基準，往前追溯推算一年，已依本準則規定公告部分免再計入。
As the Company's shares are traded on the emerging stock market or listed on the Taipei Exchange (TPEx) or the Taiwan Stock Exchange in Taiwan, if any of the following conditions relating to the Company and its Subsidiaries’ acquisition or disposal of assets, the relevant information shall be announced and reported in the appropriate format as prescribed by regulations within two days commencing immediately from the Date of occurrence of the Event:
1. Acquisition of real estate or right-of-use assets thereof from or to a Related Party, or acquisition or disposal of assets other than real estate or right-of-use assets thereof from or to a Related Party where the transaction amount reaches 20% or more of paid-in capital, 10% or more of the Company's total assets, or NT$300 million or more; provided, however, that this shall not apply to the trading of government bonds or bonds under repurchase and resale agreements and the

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修訂後條文	修訂前條文
and the purchase or repurchase domestic money market funds issued by securities investment trust enterprise in Taiwan;
2. Merger, demerger, acquisitions or transfer of shares;
3. The loss of trading derivatives reaches the limit for all or individual contract set forth in the Procedures for Financial Derivatives Transactions;
4. Where the type of asset acquired or disposed is equipment or right-of-use assets thereof for business use, the trading counterparty is not a Related Party, and the transaction amount reach the following threshold:
(1) The amount of paid-in capital is less than NT$ 10 billion and the transaction amount exceeds NT$ 500 million.
(2) The amount of paid-in capital is NT$ 10 billion or more, and less than NT$ 50 billion, and the transaction amount exceeds NT$ 1 billion.
(3) The amount of paid-in capital is NT$ 50 billion or more, and the transaction amount reaches 5% or more of the company's paid-in capital.
5. Where land is acquired under an arrangement on engaging others to build on the Company's own land, engaging others to build on rented land, joint construction and allocation of housing units, joint construction and allocation of ownership percentages, or joint construction and separate sale, and furthermore the transaction counterparty is not a related party, and the amount the Company expects to invest in the transaction is less than NT$500 million.
6. Where the paid-in capital is NT$50 billion or more, and the transaction involves government bonds, straight corporate bonds, or general financial bonds not involving equity (excluding subordinated bonds) traded on TWSE or through a securities firm's business premises, and the transaction does not fall under any of the exceptions listed in the proviso of Item 7, and the counterparty is not a related party, with the transaction amount reaching 5% or more of the company's paid-in capital.	purchase or repurchase domestic money market funds issued by securities investment trust enterprise in Taiwan;
2. Merger, demerger, acquisitions or transfer of shares;
3. The loss of trading derivatives reaches the limit for all or individual contract set forth in the Procedures for Financial Derivatives Transactions;
4. Where the type of asset acquired or disposed is equipment or right-of-use assets thereof for business use, the trading counterparty is not a Related Party, and the transaction amount reach the following threshold:
(1) The amount of paid-in capital is less than NTD 100 billion and the transaction amount exceeds NTD 5 billion.
(2) The amount of paid-in capital is NTD 100 billion or more and the transaction amount exceeds NTD 10 billion.
5. Where land is acquired under an arrangement on engaging others to build on the Company's own land, engaging others to build on rented land, joint construction and allocation of housing units, joint construction and allocation of ownership percentages, or joint construction and separate sale, and furthermore the transaction counterparty is not a related party, and the amount the Company expects to invest in the transaction is less than NT$500 million.

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修訂後條文	修訂前條文
7. Where there is an asset transaction (other than any such transactions referred to in the preceding six subparagraphs), a disposal of receivables to a financial institution, or an investment in mainland China area that reaches 20% or more of paid-in capital or NT$300 million; provided, this shall not apply to the following circumstances:

(1) Trading of Taiwan government bonds.
(2) Trading of bonds under repurchase/resale agreements and the purchase or repurchase domestic money market funds issued by securities investment trust enterprise in Taiwan.

The amount of transactions above shall be calculated as follows:
1. The amount of any individual transaction.
2. The cumulative transaction amount of acquisitions and disposals of the same type of underlying asset with the same trading counterparty within the preceding year.
3. The cumulative transaction amount of real estate or right-of-use assets thereof acquisitions and disposals (cumulative acquisitions and disposals, respectively) within the same development project within the preceding year.
4. The cumulative transaction amount of acquisitions and disposals (cumulative acquisitions and disposals, respectively) of the same security within the preceding year.
"Within the preceding year" as used in the preceding paragraph refers to the year preceding the date of occurrence of the current transaction. Items duly announced in accordance with these Regulations need not be counted toward the transaction amount. | 6. Where there is an asset transaction (other than any such transactions referred to in the preceding three subparagraphs), a disposal of receivables to a financial institution, or an investment in mainland China area that reaches 20% or more of paid-in capital or NT$300 million; provided, this shall not apply to the following circumstances:

(1) Trading of Taiwan government bonds.
(2) Trading of bonds under repurchase/resale agreements and the purchase or repurchase domestic money market funds issued by securities investment trust enterprise in Taiwan.

The amount of transactions above shall be calculated as follows:
1. The amount of any individual transaction.
2. The cumulative transaction amount of acquisitions and disposals of the same type of underlying asset with the same trading counterparty within the preceding year.
3. The cumulative transaction amount of real estate or right-of-use assets thereof acquisitions and disposals (cumulative acquisitions and disposals, respectively) within the same development project within the preceding year.
4. The cumulative transaction amount of acquisitions and disposals (cumulative acquisitions and disposals, respectively) of the same security within the preceding year.
"Within the preceding year" as used in the preceding paragraph refers to the year preceding the date of occurrence of the current transaction. Items duly announced in accordance with these Regulations need not be counted toward the transaction amount. |

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