[Amended] Securities issuance report

A later amendment corrects this filing, so the terms on this page may be out of date. See the latest version (2026-07-20) →

What happened

Securities Issuance Results Report (Spin-off), version 6.0, TOVIS Co., Ltd., Amendment Report (Filing), July 10, 2026

1. Disclosure document being amended: Securities Issuance Results Report (Spin-off) 2. Original filing date of the document being amended: July 1, 2026 3. Amendment details

Item: I. Schedule; Reason: schedule change due to consultation with relevant authorities and administrative procedures; Before: Date of listing change and relisting (expected): July 20, 2026; After: Date of listing change and relisting (expected): July 27, 2026 Item: III. Exercise of Appraisal Rights (Stock Purchase Request Right); Reason: schedule change due to consultation with relevant authorities and administrative procedures; Before: Expected relisting date: July 20, 2026; After: Expected relisting date: July 27, 2026 Item: VI. Matters Concerning Allotment of New Shares, etc. - a. Details of allotment of new shares; Reason: schedule change due to consultation with relevant authorities and administrative procedures; Before: (4) Expected listing date of new shares: July 20, 2026; After: (4) Expected listing date of new shares: July 27, 2026 Item: VI. Matters Concerning Allotment of New Shares, etc. - c. Matters concerning listing of new shares; Reason: schedule change due to consultation with relevant authorities and administrative procedures; Before: Expected relisting date of the newly incorporated spin-off company: July 20, 2026; expected date of listing change of the surviving spin-off company: July 20, 2026; After: Expected relisting date of the newly incorporated spin-off company: July 27, 2026; expected date of listing change of the surviving spin-off company: July 27, 2026

Securities Issuance Results Report (Spin-off) To the Governor of the Financial Supervisory Service, July 1, 2026 Company name: TOVIS Co., Ltd. CEO: Kim Yong-beom Head office address: 15 Harmony-ro 226beon-gil, Yeonsu-gu, Incheon (Phone) 032-712-5100 (Website) https://www.tovism.com Preparer in charge: (Title) CFO (Name) Kim Yong-su (Phone) 032-712-5100

I. Schedule Board resolution date approving the spin-off plan: November 5, 2025 Material event report filing date: November 5, 2025 Securities registration statement filing date: April 2, 2026 Record date for determining shareholders for the spin-off general meeting: March 31, 2026 Notice and public announcement of the general meeting: May 8, 2026 General meeting date to approve the spin-off plan: June 2, 2026 Date of public announcement and notice of share consolidation: June 2, 2026 Record date for allotment of new shares: June 30, 2026 Spin-off effective date: July 1, 2026 Board resolution and announcement date in lieu of the spin-off reporting meeting and inaugural general meeting: July 1, 2026 Date of application for spin-off registration: July 1, 2026 Date of listing change and relisting (expected): July 27, 2026

Note 1) The above schedule may change, by board resolution or decision of the CEO under delegated authority, depending on relevant laws, the circumstances of the spin-off company, and consultations with relevant authorities. Note 2) The "record date for determining shareholders for the spin-off general meeting" means the record date for determining shareholders who may exercise voting rights or express opposition at the company's extraordinary general meeting regarding approval of the spin-off plan. Note 3) The spin-off reporting meeting and the inaugural general meeting are expected to be replaced by each company's board resolution and public announcement.

II. Changes in Shareholdings of Major Shareholders, etc. (Unit: shares, %) Name, Relationship, then shares/ratio for: the company being split (pre-spin-off) / the surviving spin-off company / the newly incorporated spin-off company:

Kim Yong-beom, largest shareholder: 1,640,456 / 11.00%; 1,060,255 / 11.00%; 580,200 / 11.00% Ha Hee-jo, registered executive: 670,422 / 4.49%; 433,305 / 4.49%; 237,116 / 4.49% Kim Yong-uk, unregistered executive: 34,104 / 0.23%; 22,042 / 0.23%; 12,061 / 0.23% Kim Sun-cheol, unregistered executive: 8,143 / 0.05%; 5,262 / 0.05%; 2,880 / 0.05% Kim Yong-su, unregistered executive: 12,700 / 0.09%; 8,208 / 0.09%; 4,491 / 0.09% Cha Je-hyeong, unregistered executive: 4,584 / 0.03%; 2,962 / 0.03%; 1,621 / 0.03% Han Jeong-hun, unregistered executive: 3,274 / 0.02%; 2,116 / 0.02%; 1,157 / 0.02% Yoo Byung-il, unregistered executive: 11,249 / 0.08%; 7,270 / 0.08%; 3,978 / 0.08% Kim Jun-gi, unregistered executive: 16,249 / 0.11%; 10,502 / 0.11%; 5,746 / 0.11% Kim Sang-ok, unregistered executive: 5,226 / 0.04%; 3,377 / 0.04%; 1,848 / 0.04% Yoon Hyun-gwon, unregistered executive: 4,225 / 0.03%; 2,730 / 0.03%; 1,494 / 0.03% Jeong Mi-jeong, spouse of the largest shareholder: 34,682 / 0.23%; 22,415 / 0.23%; 12,266 / 0.23% Kim San, child of the largest shareholder: 35,716 / 0.24%; 23,083 / 0.24%; 12,632 / 0.24% Kim Min, child of the largest shareholder: 34,000 / 0.23%; 21,974 / 0.23%; 12,025 / 0.23% Kim Ji-woo, child of the largest shareholder: 33,665 / 0.23%; 21,758 / 0.23%; 11,906 / 0.23% Subtotal: 2,548,695 / 17.08%; 1,647,259 / 17.08%; 901,421 / 17.08%

Note 1) The above figures were calculated as of the filing date of this report, based on each major shareholder's post-spin-off share count, shareholding ratio and the spin-off ratio, taking fractional shares into account; counts and ratios may change with each individual's own equity transactions. Note 2) Treasury shares each company expects to acquire due to fractional shares have not been taken into account. Note 3) Kim Yong-beom, Ha Hee-jo, Jeong Mi-jeong, Kim San, Kim Min and Kim Ji-woo plan to voluntarily escrow their shares for three years following the listing change and relisting.

III. Exercise of Appraisal Rights (Stock Purchase Request Right) Under the Financial Investment Services and Capital Markets Act and the Commercial Act, where a company formed by a spin-off that is not a physical (incorporation-type) spin-off from a listed company is not listed on the securities market, shareholders who oppose the spin-off must be granted appraisal rights. However, in this spin-off, because the newly incorporated spin-off company has passed the Korea Exchange's preliminary relisting review and is scheduled to relist on the KOSDAQ market on July 27, 2026, shareholders of the company being split are not granted appraisal rights. If, however, the newly incorporated spin-off company's shares fail to be listed, for example because the preliminary relisting review is invalidated, appraisal rights may be granted to shareholders who oppose this spin-off. (Financial Investment Services and Capital Markets Act Article 165-5, its Enforcement Decree Article 176-7, Commercial Act Articles 530-2 through 530-11)

IV. Creditor Protection Matters Pursuant to Article 530-9(1) of the Commercial Act, the newly incorporated spin-off company and the surviving spin-off company are jointly and severally liable for the spin-off company's pre-spin-off debts, so no creditor protection procedures are undertaken.

V. Status of Related Litigation As of the filing date, no lawsuit that could affect the validity of the spin-off has been filed.

VI. Matters Concerning Allotment of New Shares, etc. a. Details of allotment of new shares (1) Allotment conditions: shares are allotted to shareholders registered in the register of shareholders as of June 30, 2026, the record date for allotment of the spin-off's new shares. (2) Allotment ratio: for each share held in the company being split, shares of the newly incorporated spin-off company (trade name: Neovue Co., Ltd.) are allotted at 0.3536822 common shares per share. (3) Record date for allotment: June 30, 2026 (4) Expected listing date of new shares: July 27, 2026 (may change in the course of consultation with relevant authorities) (5) Method of allotment: shares of the newly incorporated spin-off company are allotted in proportion to the shares held by shareholders of the spin-off company (including the depository institution) as of the record date, according to the allotment ratio. (6) Dividend record start date for new shares: July 1, 2026

b. Treatment of fractional shares from the allotment Pursuant to Article 65 of the Act on Electronic Registration of Stocks, Bonds, etc., fractional shares of less than one share are converted into cash at the closing price on the first day of relisting of the newly incorporated spin-off company's new shares, and the fractional shares are acquired by the newly incorporated spin-off company as treasury shares.

c. Matters concerning listing of the new shares The Korea Exchange reviews under Articles 6 and 43 of the KOSDAQ Market Listing Regulations and permits relisting once requirements are met. The company being split submitted a preliminary relisting review application under Article 40(1) of the KOSDAQ Market Listing Regulations, and on March 12, 2026 the Korea Exchange notified the company that the preliminary review confirmed the relisting requirements were satisfied; the newly incorporated spin-off company plans to apply for relisting on KOSDAQ after the spin-off under Article 2(1) and Article 42 of the same regulations. For details of the notification, see "Part I. Overview of the Spin-off - I. Basic Matters Concerning the Spin-off - 5. Regulations or Special Provisions under Relevant Laws - a. Review of Relisting of the Newly Incorporated Spin-off Company" in the securities registration statement. Expected relisting date of the newly incorporated spin-off company: July 27, 2026 Expected date of listing change of the surviving spin-off company: July 27, 2026 (The above dates may change in the course of consultation with relevant authorities.)

VII. [M&A, etc.] Summary Financial Information Before and After the Spin-off (Record date: June 30, 2025) (Unit: KRW) Line items show: Pre-spin-off (Note 1) / Post-spin-off surviving company (TOVIS Co., Ltd.) (Note 2) / Post-spin-off newly incorporated company (Neovue Co., Ltd.):

Assets I. Current assets: 274,182,928,229; 172,259,912,583; 101,923,015,646 Cash and cash equivalents: 15,906,068,073; 804,231,768; 15,101,836,305 Short-term financial instruments: 1,440,000,000; 800,000,000; 640,000,000 Financial assets at fair value through profit or loss: 5,084,006,482; 1,638,785,828; 3,445,220,654 Trade receivables: 97,677,117,608; 65,669,182,178; 32,007,935,430 Other receivables: 19,667,733,756; 886,451,867; 18,781,281,889 Short-term loans: 11,235,045,000; 4,039,750,000; 7,195,295,000 Advance payments: 2,327,122,477; 2,073,155,048; 253,967,429 Derivative financial assets: 258,072,658; 258,072,658; 0 Inventories: 117,133,814,084; 93,437,342,674; 23,696,471,410 Other financial assets: 313,771,794; 73,384,810; 240,386,984 Other non-financial assets: 3,140,176,297; 2,579,555,752; 560,620,545 Non-current assets held for sale: 0; 0; 0

II. Non-current assets: 224,084,219,519; 141,785,623,189; 82,869,025,921 Defined benefit assets: 0; 570,429,591; 0 Long-term financial instruments: 0; 0; 0 Financial assets at FVPL (non-current): 3,118,906,114; 1,806,025,251; 1,312,880,863 Financial assets at FVOCI: 2,068,293,325; 2,068,293,325; 0 Investments in subsidiaries and associates: 56,860,663,674; 53,215,994,378; 3,644,669,296 Investment property: 3,492,084,320; 3,492,084,320; 0 Long-term loans: 0; 0; 0 Property, plant and equipment: 148,583,075,735; 77,998,531,616; 70,584,544,119 Intangible assets: 6,133,647,181; 982,916,258; 5,150,730,923 Other financial assets (non-current): 1,571,117,368; 229,097,003; 1,342,020,365 Deferred tax assets: 2,256,431,802; 1,422,251,447; 834,180,355 Total assets: 498,267,147,748; 314,045,535,772; 184,792,041,567

Liabilities I. Current liabilities: 212,871,089,866; 136,586,418,552; 76,284,671,314 Trade payables: 83,338,884,163; 24,210,371,143; 59,128,513,020 Other payables: 8,873,214,852; 6,244,296,328; 2,628,918,524 Short-term borrowings: 74,633,200,000; 67,834,200,000; 6,799,000,000 Current portion of long-term debt: 34,339,166,682; 28,800,000,000; 5,539,166,682 Advances received: 3,818,803,892; 3,354,919,949; 463,883,943 Derivative financial liabilities: 0; 0; 0 Financial guarantee liabilities: 663,684,269; 32,587,607; 631,096,662 Provision for product warranties: 761,432,757; 730,002,151; 31,430,606 Short-term lease liabilities: 1,407,570,305; 1,231,825,577; 175,744,728 Current income tax liabilities: 3,226,731,920; 3,226,731,920; 0 Other current liabilities: 1,808,401,026; 921,483,877; 886,917,149

II. Non-current liabilities: 15,216,821,150; 2,837,470,598; 12,949,350,552 Long-term borrowings: 12,093,750,000; 0; 12,093,750,000 Long-term lease liabilities: 3,030,992,219; 2,837,470,598; 193,521,621 Retirement benefit obligations: 92,078,931; 0; 662,508,522 Total liabilities: 228,087,911,016; 139,423,889,150; 89,234,451,457

Equity Common stock: 8,358,529,000; 5,720,441,500; 2,638,087,500 Other paid-in capital: 41,187,754,496; 39,055,726,390; 92,919,502,610 Other components of equity: (11,403,651,893); (102,191,126,397); 0 Retained earnings: 232,036,605,129; 232,036,605,129; 0 Total equity: 270,179,236,732; 174,621,646,622; 95,557,590,110

Note 1) The above figures are prepared as of June 30, 2025, and exclude changes in assets and liabilities from financing and operating activities, such as borrowings, occurring after that date. Note 2) The list and amounts of property to be succeeded to may change as of the spin-off effective date. Note 3) The pre-spin-off total assets and total liabilities do not equal the sum of the surviving and newly incorporated companies' totals because pre-spin-off deferred tax assets were reclassified, as a result of the spin-off, into deferred tax assets and deferred tax liabilities at the surviving spin-off company and the newly incorporated spin-off company, respectively.