Nonregular extremal epimorphism in the category of categories

Map two disjoint walking arrows to the two mutually inverse arrows of the walking isomorphism. Their images generate the entire target, so the functor is an extremal epimorphism. Its kernel pair only identifies the matching endpoint objects, not the inverse-composition relations. Mapping both arrows to a nonidentity idempotent in a one-object category equalizes that kernel pair but cannot factor through the target groupoid. Thus the functor is not a regular epimorphism, although the category of small categories has finite limits.