[Amended] Material event report (rights offering)

What happened

Material Event Report (Rights Offering Decision) 6.3, Union Korea Pharm Co., Ltd.

Amendment Report (Filing) Date: 2026-07-14

1. Disclosure document subject to amendment: Material Event Report (Rights Offering Decision) 2. Date the original disclosure document was first filed: 2026-05-18 3. Amended items: Item: 12. Scheduled listing date of the new shares Reason for amendment: Delay due to administrative processing with the Korea Securities Depository Before amendment: 2026-07-22 After amendment: 2026-07-29

To: Financial Services Commission / Korea Exchange, Material Event Report / Exchange Disclosure Obligation Matter Date: 2026-05-18 Company name: Union Korea Pharm Co., Ltd. Representative Director: Jeong Geun-ho Head office address: 246 Munmakgongdan-gil, Munmak-eup, Wonju-si, Gangwon-do Telephone: 02-489-3611 Website: http://www.ukp.co.kr Person responsible for preparation: (Title) In-house Director; (Name) Im Su-geun; (Telephone) 02-489-3611

Decision on Rights Offering

1. Type and number of new shares, Common shares (shares): 51,660,308; Other shares (shares): None (-) 2. Par value per share (KRW): 500 3. Total shares outstanding before the capital increase (shares), Common shares: 7,912,828; Other shares: None (-) 4. Purpose of fund raising, Facility funds (KRW): None (-); Funds for business acquisition (KRW): None (-); Operating funds (KRW): None (-); Debt repayment funds (KRW): None (-); Funds to acquire securities of other companies (KRW): None (-); Other funds (KRW): None (-) 5. Method of capital increase: Third-party-placement capital increase * Matters concerning other shares, Basis in the articles of incorporation: Article 10 (Preemptive Rights to New Shares), Paragraph 2, Item 10; Content of the shares: Issuance of new shares through debt-to-equity conversion of rehabilitation security claims and rehabilitation claims; Other: Articles of incorporation amendment reflected in the rehabilitation plan, with court approval for the amendment 6. New share issue price, Common shares (KRW): 500; Other shares (KRW): None (-) 7. Reference share price, Common shares (KRW): None (-); Other shares (KRW): None (-) 7-1. Method of calculating the reference share price: Appraised value for a stock with no formed market price 7-2. Discount or premium rate to the reference share price (%): None (-) 7-3. Basis for the discount (premium) rate: None (-) 8. Basis in the articles of incorporation for the third-party placement: Article 10 (Preemptive Rights to New Shares), Paragraph 2, Item 10, issuance of new shares through debt-to-equity conversion of rehabilitation security claims and rehabilitation claims 9. Payment date: 2026-05-19 10. Dividend record date for the new shares: 2026-01-01 11. Scheduled date of delivery of new share certificates: None (-) 12. Scheduled listing date of the new shares: 2026-07-29 13. Whether this is a backdoor listing via in-kind contribution: No - Whether there is an in-kind contribution: Yes - Whether the in-kind contribution property includes shares of an unlisted corporation: Not applicable - In-kind contribution value of the shares to be paid in: In-kind contribution value (KRW): None (-); As a percentage of the company's total assets for the most recent fiscal year (%): None (-) - Number of shares to be paid in: None (-) 14. Whether the backdoor-listing requirements are met: Not applicable 15. Date of board resolution (decision date): 2026-05-13; Attendance of outside directors, Present (persons): None (-); Absent (persons): None (-); Attendance of the auditor (audit committee member): None (-) 16. Whether subject to filing a securities registration statement: No 17. If exempted from filing, the reason: Under Article 277 of the Debtor Rehabilitation and Bankruptcy Act, when a debtor that is a stock company or a new company issues shares or bonds, Article 119 (Registration of Public Offering or Sale) of the Financial Investment Services and Capital Markets Act does not apply. 18. Whether the subscription falls within a period during which short-sale transactions are prohibited: No; Start date: None (-); End date: None (-) 19. Whether subject to filing with the Korea Fair Trade Commission: Not applicable 20. Other matters relevant to investment decisions: 1) The company received approval of its rehabilitation plan from the Seoul Bankruptcy Court on May 12, 2026 under the Debtor Rehabilitation and Bankruptcy Act, and the board and shareholders' meeting resolutions are replaced by the court's approval. 2) In accordance with the approved rehabilitation plan, the company plans to carry out, in sequence, a debt-to-equity conversion (effective date May 19, 2026), a capital reduction (consolidation) (effective May 27, 2026), and a third-party-placement rights offering (effective date May 28, 2026). 3) The above "9. Payment date" is the effective date of the debt-to-equity conversion of rehabilitation claims, and there is no new cash payment for shares. 4) The above "12. Scheduled listing date of the new shares" may change depending on the rehabilitation court's decisions and administrative procedures, and if changed, it will be re-disclosed. 5) The above "13. In-kind contribution" refers to the repayment of the company's debts (rehabilitation security claims, rehabilitation claims) through the issuance of new shares. 6) The above "15. Date of board resolution (decision date)" is the date the decision to approve the rehabilitation plan was received from the Seoul Bankruptcy Court. 6) (as stated in the filing, this note number is repeated in the source) The purpose of the above new share issuance is to make repayment through debt-to-equity conversion of part of the rehabilitation claims. 7) The company's largest shareholder will change as a result of this debt-to-equity conversion. 8) The above debt-to-equity conversion will proceed in accordance with the approved rehabilitation plan (the administrator will file an application for approval regarding the change of shareholders' rights and the debt-to-equity conversion, obtain the court's approval, and then repay the claims and issue the new shares), and there may be changes depending on the administrative processing of the relevant authorities. 9) Any odd lot of less than one share arising from the debt-to-equity conversion will be retired without compensation by the administrator with the rehabilitation court's approval, and the number of shares issued and the capital stock after the stock consolidation may change due to differences from odd lots. 10) The effective date may change depending on the progress of administrative processing. 11) If an unconfirmed rehabilitation claim is confirmed in an investigation-and-confirmation trial, an objection lawsuit, or other litigation, new shares will be issued with the court's approval.

> When a listed company intends to issue a stock for which no market price has been formed in the securities market, the following information is additionally stated (Unit: KRW, %) Trading-suspension-related information, Trading suspension date: 2024-10-11; Closing price immediately before trading suspension (A): 2,725 Reference share price: Valuation method: None (-); Rate of change from closing price (B-A)/A*100: None (-) External valuation: Whether performed: None (-); Name of valuation institution: None (-); Valuation method: None (-); Valuation amount (B): None (-)

[Basis, purpose, etc. of the third-party placement] Articles-of-incorporation provision serving as the basis for the third-party placement: Article 10 (Preemptive Rights to New Shares), Paragraph 2, Item 10, issuance of new shares through debt-to-equity conversion of rehabilitation security claims and rehabilitation claims Purpose of the third-party-placement capital increase: Debt repayment through debt-to-equity conversion

[Specific purpose of use of the funds raised through the third-party placement] [In the case of operating funds / other funds] (Unit: KRW) Use of funds: Other funds; Detailed breakdown: Debt repayment through debt-to-equity conversion; Planned amount of use by year: None (-); Total: None (-) Note 1) Debt repayment through debt-to-equity conversion

[Matters concerning the selection background, transaction history, allotment details, etc. for each third-party-placement subscriber] Subscriber: Park Gwang-seok; Relationship with the company or largest shareholder: None (-); Background of selection: Debt-to-equity conversion of rehabilitation claim; Transaction history and plans within 6 months before and after the capital-increase decision: None (-); Allotted shares (shares): 9,455,845; Note: None (-) Subscriber: KB Kookmin Bank Co., Ltd.; Relationship: None (-); Background of selection: Debt-to-equity conversion of rehabilitation claim; Transaction history and plans: None (-); Allotted shares (shares): 4,042,264; Note: None (-) Subscriber: Korea Asset Management Corporation; Relationship: None (-); Background of selection: Debt-to-equity conversion of rehabilitation claim; Transaction history and plans: None (-); Allotted shares (shares): 2,419,598; Note: None (-) Subscriber: Mark420 Co., Ltd.; Relationship: None (-); Background of selection: Debt-to-equity conversion of rehabilitation claim; Transaction history and plans: None (-); Allotted shares (shares): 2,160,064; Note: None (-) Subscriber: Yeom Ho; Relationship: None (-); Background of selection: Debt-to-equity conversion of rehabilitation claim; Transaction history and plans: None (-); Allotted shares (shares): 1,394,410; Note: None (-) Note: Not all subscribers are listed; only the top 5 by number of allotted shares are shown.