Impact BioMedical Inc. entered into Amendment No. 1 dated February 27, 2026, to its Merger and Share Exchange Agreement originally dated June 21, 2025, with Dr Ashleys Limited, Dr Ashleys Bio Labs Limited, and others. The amendment provides for issuance of 22,000 Compensation Shares to CEO Frank D. Heuszel and up to 128,000 DSS Shares to DSS, Inc., deducted from Company Share Consideration of 169,560,000 PubCo ordinary shares (94.20%), extends termination End Date to July 1, 2026, and adds loan co-signing provisions.