Securities issuance report

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Securities Issuance Results Report (Merger, Etc.) 6.0 NP Inc. Securities Issuance Results Report (Merger) To: Governor of the Financial Supervisory Service Date: July 15, 2026 Company name: NP Inc. (Com2uS N) CEO: Baek Seung-eop, Choi Ji-hun Head office: 8F, 128 Dosan-daero, Gangnam-gu, Seoul (Tel) 02-555-9736 (Website) https://www.npinc.co.kr/ Preparer: (Title) Co-CEO (Name) Baek Seung-eop (Tel) 02-555-9736

I. Schedule Category / NP Inc. (surviving company) / WYSIWYG Studios Co., Ltd. (dissolved company): Board resolution: 2026-04-08 / 2026-04-08 Public notice of record date: 2026-04-08 / 2026-04-08 Merger agreement date: 2026-04-08 / 2026-04-08 Board resolution (re-conducted): 2026-05-14 / 2026-05-14 Date of supplemental merger agreement: 2026-05-14 / 2026-05-14 Record date for determining shareholders: 2026-04-23 / 2026-04-23 Shareholder register closure period: Start - / -; End - / - Period for receiving notice of objection to merger: Start 2026-05-28 / 2026-05-28; End 2026-06-11 / 2026-06-11 Notice and announcement of shareholders' meeting: 2026-05-28 / 2026-05-28 Shareholders' meeting to approve the merger agreement: 2026-06-12 / 2026-06-12 Appraisal rights exercise period: Start 2026-06-12 / 2026-06-12; End 2026-07-02 / 2026-07-02 Creditor objection period: Start 2026-06-12 / 2026-06-12; End 2026-07-13 / 2026-07-13 Record date for allotment of merger shares: 2026-07-13 (NP Inc. only) Merger effective date: 2026-07-14 Board resolution date in lieu of merger-completion shareholders' meeting: 2026-07-14 Expected filing date for merger and dissolution registration: 2026-07-15 Trading suspension period (Note 5): Start 2026-07-27 (NP Inc.) / 2026-07-10 (WYSIWYG); End 2026-08-13 (both) Share-consolidation record date: 2026-07-28 (NP Inc. only) Notice of share-consolidation allotment: 2026-08-07 (NP Inc. only) New share listing date: 2026-08-14 (NP Inc. only)

Note 1) The above merger schedule is the expected schedule as of the filing date and may change through consultation and approval with relevant authorities. Note 2) Please note the following changes resulting from the September 16, 2019 introduction of the Act on Electronic Registration of Stocks, Bonds, Etc. ("Electronic Securities Act"): under Articles 37 and 66, because the register of beneficial owners can be confirmed immediately after the record date, all listed companies have dispensed with shareholder-register closure procedures; under Article 65, the former one-month-or-longer period for submitting old share certificates of the dissolved company is abolished, requiring only a share-consolidation announcement and notice up to two weeks before the consolidation record date, so new merger shares take effect on the consolidation record date rather than the day after the old-certificate submission period ends; and under Article 25, new merger shares will be electronically registered in book-entry accounts, with no physical new share certificates issued. Note 3) The shareholders' meeting for the merger-completion report is replaced by a board announcement. Note 4) The dissolved company's shares will be suspended from trading from July 10, 2026 (the business day before the merger-share allotment record date) through August 13, 2026 (the business day before the new-share listing date); the surviving company's shares will be suspended from trading from July 27, 2026, for reasons related to the share consolidation, through August 13, 2026 (the business day before both the new-share listing date and the share-consolidation re-listing date). Note 5) The board resolution (re-conducted) and the supplemental merger agreement above were procedural steps to incorporate an outside expert's valuation opinion and the special committee's review into the board's decision; apart from the schedule, there is no change to the previously disclosed merger terms.

II. Changes in Holdings of the Largest Shareholder, Etc. [Changes in Holdings of the Largest Shareholder and Related Parties Before and After the Merger] (Record date: filing date) (Unit: shares, %) Name / Relationship / Type of share / Before merger (NP Inc. / WYSIWYG) / After merger (NP Inc.) / After treasury-share retirement (Note 5) (NP Inc.) / After share consolidation (NP Inc.) Shares / Ratio(%) for each column: Com2uS Corp.: Largest shareholder; common shares; Before: - / - (NP Inc.), 65,088,532 / 38.05% (WYSIWYG); After merger: 37,585,463 / 29.09%; After treasury retirement: 37,585,463 / 31.31%; After share consolidation: 7,517,092 / 31.31% WYSIWYG Studios Co., Ltd.: Largest shareholder; common shares; Before: 9,140,776 / 20.73% (NP Inc.), - / - (WYSIWYG); After merger: - / -; After treasury retirement: - / -; After share consolidation: - / - Baek Seung-eop: Related party; common shares; Before: 276,927 / 0.63% (NP Inc.), - / - (WYSIWYG); After merger: 276,927 / 0.21%; After treasury retirement: 276,927 / 0.23%; After share consolidation: 55,385 / 0.23% Choi Ji-hun: Related party; common shares; Before: 96,132 / 0.22% (NP Inc.), - / - (WYSIWYG); After merger: 96,132 / 0.07%; After treasury retirement: 96,132 / 0.08%; After share consolidation: 19,226 / 0.08% Largest shareholder and related parties, total: common shares; Before: 9,513,835 / 21.58% (NP Inc.), 65,088,532 / 38.05% (WYSIWYG); After merger: 37,958,522 / 29.38%; After treasury retirement: 37,958,522 / 31.62%; After share consolidation: 7,591,704 / 31.62% Hwang Myeong-eun: Shareholder with 5% or more; common shares; Before: 3,803,750 / 8.63% (NP Inc.), - / 0.00% (WYSIWYG); After merger: 3,803,750 / 2.94%; After treasury retirement: 3,803,750 / 3.17%; After share consolidation: 760,750 / 3.17% Other shareholders (excluding 5%-or-more shareholders): common shares; Before: 30,778,178 / 69.80% (NP Inc.), 104,343,352 / 61.00% (WYSIWYG); After merger: 77,344,115 / 59.87%; After treasury retirement: 77,344,115 / 64.42%; After share consolidation: 15,468,823 / 64.42% Treasury shares: common shares; Before: 12 / 0.00% (NP Inc.), 1,617,000 / 0.95% (WYSIWYG); After merger: 10,090,548 / 7.81%; After treasury retirement: 949,772 / 0.79%; After share consolidation: 189,954 / 0.79% Total issued shares: common shares; Before: 44,095,775 / 100% (NP Inc.), 171,048,884 / 100% (WYSIWYG); After merger: 129,196,935 / 100.00%; After treasury retirement: 120,056,159 / 100.00%; After share consolidation: 24,011,231 / 100.00%

Note 1) Post-merger ratios apply the expected number of merger shares to be issued as of the filing date and may change later. Note 2) Some NP Inc. shareholders exercised appraisal rights for 960,525 shares; excluding 10,765 shares whose holders requested price adjustment, the Company completed payment for 949,760 shares on July 13, 2026 and acquired them as treasury shares. As of the filing date, the 10,765 shares subject to price-adjustment requests are still under negotiation for withdrawal or price adjustment. Note 3) No merger shares will be allotted to the 1,617,000 existing treasury shares already held by WYSIWYG Studios Co., Ltd. or to the 22,121,774 shares WYSIWYG Studios Co., Ltd. acquired as treasury shares through its shareholders' exercise of appraisal rights. Some WYSIWYG Studios shareholders exercised appraisal rights for 22,121,774 shares; excluding 63,609 shares whose holders requested price adjustment, WYSIWYG Studios completed payment for 22,058,165 shares on July 13, 2026 and acquired them as treasury shares. As of the filing date, the 63,609 shares subject to price-adjustment requests remain under negotiation and have not been acquired as WYSIWYG Studios treasury shares, so merger shares will be allotted to them as of the merger-share record date. Note 4) The number of treasury shares may change due to fractional shares arising in the merger process. Note 5) As of the July 14, 2026 merger effective date, NP Inc. will acquire, as treasury shares, the 9,140,776 NP Inc. common shares held by WYSIWYG Studios Co., Ltd.; however, because the retirement of these treasury shares is scheduled for the same date as the merger effective date, all of these acquired treasury shares will be retired simultaneously with the merger. Accordingly, the final expected post-merger ownership ratios are the same as the "after treasury-share retirement" ratios shown above.

III. Exercise of Appraisal Rights 1. Share purchase price and pricing method Article 165-5, Paragraph 3 of the Financial Investment Services and Capital Markets Act provides that the purchase price of shares is to be determined by agreement between the shareholder and the relevant company; if no agreement is reached, the purchase price is to be the amount calculated under Article 176-7, Paragraph 3 of the Enforcement Decree of the Act, based on the trading price of the shares on the securities market before the board resolution date. If either the company or the requesting shareholder still objects to that price, either may petition the court to determine the purchase price. The purchase prices proposed by the merging companies are as follows: [Purchase Prices Proposed by the Merging Companies] (Unit: KRW) Category / NP Inc. / WYSIWYG Studios Co., Ltd. Proposed share purchase price (for negotiation): 750 won / 459 won

a. NP Inc. common shares Category / Details Company's proposed price for negotiation: 750 won Basis for calculation: Amount calculated under the purchase-price method of Article 165-5 of the Financial Investment Services and Capital Markets Act and Article 176-7 of its Enforcement Decree Treatment if no agreement is reached: The amount calculated under Article 165-5 of the Act and Article 176-7 of its Enforcement Decree, based on the trading price of the shares on the securities market; a requesting shareholder who objects to that price may petition the court to determine the purchase price.

1) Method of calculating the expected NP Inc. common share purchase price [Calculation of the Expected Share Purchase Price (Base date: April 7, 2026)] Category / Amount (KRW) / Calculation period (1) 2-month volume-weighted average closing price: 731 / 2026.02.08-2026.04.07 (2) 1-month volume-weighted average closing price: 749 / 2026.03.08-2026.04.07 (3) 1-week volume-weighted average closing price: 772 / 2026.04.01-2026.04.07 Base purchase price [((1)+(2)+(3))/3]: 750 / -

2) Calculation detail for the expected NP Inc. common share purchase price (date: closing price; volume; closing price x volume) 2026-04-07: closing price 813; volume 622,636; closing price x volume 506,203,068 2026-04-06: closing price 740; volume 140,678; closing price x volume 104,101,720 2026-04-03: closing price 744; volume 617,808; closing price x volume 459,649,152 2026-04-02: closing price 742; volume 162,465; closing price x volume 120,549,030 2026-04-01: closing price 777; volume 164,686; closing price x volume 127,961,022 2026-03-31: closing price 774; volume 185,643; closing price x volume 143,687,682 2026-03-30: closing price 791; volume 616,150; closing price x volume 487,374,650 2026-03-27: closing price 766; volume 698,741; closing price x volume 535,235,606 2026-03-26: closing price 781; volume 3,212,739; closing price x volume 2,509,149,159 2026-03-25: closing price 728; volume 192,217; closing price x volume 139,933,976 2026-03-24: closing price 736; volume 205,029; closing price x volume 150,901,344 2026-03-23: closing price 722; volume 227,242; closing price x volume 164,068,724 2026-03-20: closing price 740; volume 751,387; closing price x volume 556,026,380 2026-03-19: closing price 675; volume 116,856; closing price x volume 78,877,800 2026-03-18: closing price 692; volume 955,938; closing price x volume 661,509,096 2026-03-17: closing price 644; volume 140,430; closing price x volume 90,436,920 2026-03-16: closing price 642; volume 110,970; closing price x volume 71,242,740 2026-03-13: closing price 642; volume 144,648; closing price x volume 92,864,016 2026-03-12: closing price 641; volume 98,849; closing price x volume 63,362,209 2026-03-11: closing price 633; volume 135,558; closing price x volume 85,808,214 2026-03-10: closing price 643; volume 111,641; closing price x volume 71,785,163 2026-03-09: closing price 607; volume 151,970; closing price x volume 92,245,790 2026-03-06: closing price 657; volume 123,554; closing price x volume 81,174,978 2026-03-05: closing price 654; volume 306,296; closing price x volume 200,317,584 2026-03-04: closing price 585; volume 532,030; closing price x volume 311,237,550 2026-03-03: closing price 698; volume 1,438,068; closing price x volume 1,003,771,464 2026-02-27: closing price 691; volume 144,322; closing price x volume 99,726,502 2026-02-26: closing price 701; volume 168,653; closing price x volume 118,225,753 2026-02-25: closing price 717; volume 238,579; closing price x volume 171,061,143 2026-02-24: closing price 747; volume 290,259; closing price x volume 216,823,473 2026-02-23: closing price 727; volume 1,788,411; closing price x volume 1,300,174,797 2026-02-20: closing price 679; volume 310,506; closing price x volume 210,833,574 2026-02-19: closing price 693; volume 396,494; closing price x volume 274,770,342 2026-02-13: closing price 715; volume 757,709; closing price x volume 541,761,935 2026-02-12: closing price 812; volume 179,325; closing price x volume 145,611,900 2026-02-11: closing price 816; volume 61,953; closing price x volume 50,553,648 2026-02-10: closing price 825; volume 78,052; closing price x volume 64,392,900 2026-02-09: closing price 828; volume 107,252; closing price x volume 88,804,656 2-month volume-weighted average closing price (KRW): 731 1-month volume-weighted average closing price (KRW): 749 1-week volume-weighted average closing price (KRW): 772 Source: Korea Exchange Information Data System (http://data.krx.co.kr)

b. WYSIWYG Studios Co., Ltd. common shares Category / Details Company's proposed price for negotiation: 459 won Basis for calculation: Amount calculated under the purchase-price method of Article 165-5 of the Financial Investment Services and Capital Markets Act and Article 176-7 of its Enforcement Decree Treatment if no agreement is reached: The amount calculated under Article 165-5 of the Act and Article 176-7 of its Enforcement Decree, based on the trading price of the shares on the securities market; a requesting shareholder who objects to that price may petition the court to determine the purchase price.

1) Method of calculating the expected WYSIWYG Studios common share purchase price [Calculation of the Expected Share Purchase Price (Base date: April 7, 2026)] Category / Amount (KRW) / Calculation period (1) 2-month volume-weighted average closing price: 474 / 2026.02.08-2026.04.07 (2) 1-month volume-weighted average closing price: 453 / 2026.03.08-2026.04.07 (3) 1-week volume-weighted average closing price: 449 / 2026.04.01-2026.04.07 Base purchase price [((1)+(2)+(3))/3]: 459 / -

2) Calculation detail for the expected WYSIWYG Studios common share purchase price (date: closing price; volume; closing price x volume) 2026-04-07: closing price 446; volume 483,113; closing price x volume 215,468,398 2026-04-06: closing price 434; volume 377,009; closing price x volume 163,621,906 2026-04-03: closing price 455; volume 166,614; closing price x volume 75,809,370 2026-04-02: closing price 447; volume 431,968; closing price x volume 193,089,696 2026-04-01: closing price 469; volume 336,231; closing price x volume 157,692,339 2026-03-31: closing price 442; volume 384,834; closing price x volume 170,096,628 2026-03-30: closing price 457; volume 305,199; closing price x volume 139,475,943 2026-03-27: closing price 477; volume 352,294; closing price x volume 168,044,238 2026-03-26: closing price 482; volume 1,242,393; closing price x volume 598,833,426 2026-03-25: closing price 476; volume 498,931; closing price x volume 237,491,156 2026-03-24: closing price 460; volume 296,964; closing price x volume 136,603,440 2026-03-23: closing price 461; volume 453,289; closing price x volume 208,966,229 2026-03-20: closing price 477; volume 1,669,099; closing price x volume 796,160,223 2026-03-19: closing price 441; volume 492,527; closing price x volume 217,204,407 2026-03-18: closing price 448; volume 648,928; closing price x volume 290,719,744 2026-03-17: closing price 431; volume 435,860; closing price x volume 187,855,660 2026-03-16: closing price 431; volume 337,348; closing price x volume 145,396,988 2026-03-13: closing price 443; volume 765,217; closing price x volume 338,991,131 2026-03-12: closing price 422; volume 351,271; closing price x volume 148,236,362 2026-03-11: closing price 430; volume 512,766; closing price x volume 220,489,380 2026-03-10: closing price 435; volume 562,788; closing price x volume 244,812,780 2026-03-09: closing price 417; volume 760,575; closing price x volume 317,159,775 2026-03-06: closing price 446; volume 1,071,431; closing price x volume 477,858,226 2026-03-05: closing price 429; volume 1,206,266; closing price x volume 517,488,114 2026-03-04: closing price 420; volume 2,239,086; closing price x volume 940,416,120 2026-03-03: closing price 430; volume 1,159,976; closing price x volume 498,789,680 2026-02-27: closing price 449; volume 635,291; closing price x volume 285,245,659 2026-02-26: closing price 452; volume 1,196,257; closing price x volume 540,708,164 2026-02-25: closing price 472; volume 879,836; closing price x volume 415,282,592 2026-02-24: closing price 477; volume 1,410,560; closing price x volume 672,837,120 2026-02-23: closing price 461; volume 1,175,777; closing price x volume 542,033,197 2026-02-20: closing price 454; volume 2,043,370; closing price x volume 927,689,980 2026-02-19: closing price 475; volume 3,159,219; closing price x volume 1,500,629,025 2026-02-13: closing price 514; volume 4,131,739; closing price x volume 2,123,713,846 2026-02-12: closing price 609; volume 927,170; closing price x volume 564,646,530 2026-02-11: closing price 641; volume 361,793; closing price x volume 231,909,313 2026-02-10: closing price 645; volume 951,281; closing price x volume 613,576,245 2026-02-09: closing price 626; volume 578,957; closing price x volume 362,427,082 2-month volume-weighted average closing price (KRW): 474 1-month volume-weighted average closing price (KRW): 453 1-week volume-weighted average closing price (KRW): 449 Source: Korea Exchange Information Data System (http://data.krx.co.kr)

2. Requests for appraisal a. Merging company: NP Inc. Number of requesting shareholders / Request period / Shares requested / Note: 826 shareholders / 2026-06-12 to 2026-07-02 / 960,525 shares / Includes 40 shareholders (total 10,765 shares) who requested price adjustment.

b. Dissolved company: WYSIWYG Studios Co., Ltd. Number of requesting shareholders / Request period / Shares requested / Note: 1,782 shareholders / 2026-06-12 to 2026-07-02 / 22,121,774 shares / Includes 66 shareholders (total 63,609 shares) who requested price adjustment.

3. Purchase date Both merging companies completed payment on July 13, 2026, within one month of the end of the appraisal-rights exercise period (July 2, 2026). - NP Inc.: Of the 960,525 shares subject to appraisal-rights exercise, NP Inc. completed payment for 949,760 shares, excluding the 10,765 shares whose price-adjustment negotiations were not yet complete as of the filing date; negotiation and payment for the 10,765 shares will be completed later following the applicable procedures. - WYSIWYG Studios Co., Ltd.: Of the 22,121,774 shares subject to appraisal-rights exercise, WYSIWYG Studios completed payment for 22,058,165 shares, excluding the 63,609 shares whose price-adjustment negotiations were not yet complete as of the filing date; negotiation and payment for the 63,609 shares will be completed later following the applicable procedures.

4. Source of funds for the purchase Both merging companies paid the share purchase price using their own funds and externally raised funds.

5. Policy on disposal of purchased shares NP Inc., the surviving company, will not issue merger shares for the treasury shares it acquires through the appraisal-rights exercise of WYSIWYG Studios Co., Ltd. shareholders. NP Inc. plans to dispose of the treasury shares it acquires through appraisal-rights exercise within 5 years of the purchase date, under Article 165-5 of the Financial Investment Services and Capital Markets Act and Article 176-7 of its Enforcement Decree.

IV. Creditor Protection Each merging company carried out the following creditor protection procedures under Articles 232 and 527-5 of the Commercial Act: Category / Date and place: Public notice of creditor objection period: June 12, 2026 Creditor objection period: June 12, 2026 to July 13, 2026 Media for public notice: NP Inc. company website (www.npinc.co.kr/); WYSIWYG Studios Co., Ltd. company website (www.wswgstudios.com) Place for submitting creditor objections: NP Inc., 8F, 128 Dosan-daero, Gangnam-gu, Seoul; WYSIWYG Studios Co., Ltd., 9F, 128 Dosan-daero, Gangnam-gu, Seoul No creditor of either merging company raised an objection during the above objection period.

V. Status of Related Litigation As of the merger effective date, no litigation has been filed that could affect the validity of the merger.

VI. New Share Allotment a. Statutory designation of the merger shares - Designation: NP Inc. registered common shares - Par value per share: KRW 100 - Number of new shares issued: 85,101,160 shares ※ No merger shares will be allotted for the treasury shares held by the dissolved company, WYSIWYG Studios Co., Ltd., including shares WYSIWYG Studios acquires as treasury shares through the appraisal-rights exercise of its dissenting shareholders. ※ As of the July 14, 2026 merger effective date, NP Inc. will acquire, as treasury shares, the 9,140,776 NP Inc. common shares held by WYSIWYG Studios Co., Ltd.; because retirement of these treasury shares is scheduled for the same date as the merger effective date, all of them will be retired simultaneously with the merger. As a result, NP Inc.'s total issued shares will decrease from 129,196,935 shares immediately after the merger to 120,056,159 shares after the treasury-share retirement. ※ Following the merger effective date, NP Inc. plans to consolidate its common shares so that the par value per share rises from KRW 100 to KRW 500; this consolidation was approved as an agenda item at the extraordinary general shareholders' meeting held June 12, 2026. The share consolidation will proceed after completion of this merger and the treasury-share retirement, and upon its completion NP Inc.'s total issued shares will decrease from 120,056,159 shares to 24,011,231 shares.

b. Rights attached to the merger shares (1) Rights of the merger shares The merger shares are NP Inc. registered common shares and carry no rights that infringe on common shareholders' rights beyond what is set out in relevant laws and the Company's articles of incorporation. As of the filing date of the securities registration statement, the rights attached to NP Inc. registered common shares under the articles of incorporation are summarized below (condensed from the full articles of incorporation, which also address classes of shares, treasury-stock acquisition and disposal, dividends, shareholders' meetings, and related corporate-governance matters): - Article 5 (Total shares and classes of shares the Company may issue): The Company's total authorized shares are 500,000,000. - Article 6 (Value per share): KRW 100 per share. - Article 7 (Shares issued at incorporation): 1,050,000 shares (at KRW 100 par value). - Article 8 (Classes of shares and share certificates): The Company may issue registered common shares and class shares (preferred, voting-restricted, redeemable, convertible, or combinations thereof); share certificates are issued in eight denominations -- 1, 5, 10, 50, 100, 500, 1,000, or 10,000 shares -- except that this does not apply where shares are electronically registered under the Act on Electronic Registration of Stocks, Bonds, Etc. - Articles 8-2 through 8-7 set out further detail on electronic registration and on the terms of class shares (preferred dividend/liquidation rights, voting restrictions, redemption, and conversion into common shares), capped at one-half of total issued shares, with specific terms set by the board within the articles. - Articles 9-19-2 govern new-share issuance methods (including third-party allotment within 20% of total issued shares for a qualifying management purpose), stock options (up to 15% of total issued shares by special shareholder resolution, or 1% by board resolution, for a listed company, excluding the largest shareholder, major shareholders and their related parties), treasury-stock acquisition and the specific-purpose exceptions (including merger and appraisal-rights purchases), treasury-stock disposal, capitalization of reserves, the dividend record date for new shares, retirement of treasury shares, the transfer agent, and the shareholder register. - Articles 23-34 govern shareholders' meetings: timing, convening authority, notice and public announcement, venue, chairmanship, order at meetings, one vote per share, restrictions on cross-shareholding voting, non-unified exercise of voting rights, proxy voting, resolution requirements (a majority of votes present representing at least one-quarter of total issued shares, unless otherwise provided), and meeting minutes. - Articles 53-56 govern appropriation of profit (statutory and discretionary reserves, dividends), cash or in-kind dividends paid to shareholders of record, once-yearly interim dividends (capped by the prior period's net assets less specified deductions, with joint director liability for any shortfall absent due care), and a 5-year extinctive-prescription period for dividend claims, after which unclaimed dividends revert to the Company.

(2) Dividend record date for the merger shares The Company pays dividends equally to all shares of the same class issued as of the dividend record date, regardless of issue date.

(3) Listing of the merger shares NP Inc. will apply to list the common merger shares issued in this merger on the KOSDAQ market. - Expected listing application date: August 7, 2026 - Expected listing date: August 14, 2026 Share consolidation will take place concurrently with the listing of the merger shares; the schedule under which 5 NP Inc. common shares will be consolidated into 1 share will cause a trading suspension. The share-consolidation record date is July 28, 2026 and the effective date is July 29, 2026, so trading will be suspended from July 27, 2026 through August 13, 2026 in connection with the consolidation procedure. Thereafter, shares reflecting the consolidation will be re-listed together with the listing of the merger shares, and normal trading is expected to resume from August 14, 2026. Because the electronic securities system took effect on September 16, 2019, shares can be traded from the listing date through each shareholder's securities account without delivery of physical share certificates. Please note that the above schedule may change in the course of consultation and approval with relevant authorities.

c. Terms of delivery of the merger shares (1) Recipients Merger shares will be allotted to holders of WYSIWYG Studios Co., Ltd. common shares registered in the shareholder register as of the merger-share record date (July 13, 2026). ※ No merger shares will be allotted for treasury shares held by WYSIWYG Studios Co., Ltd. as of the merger-share record date (July 13, 2026), including shares WYSIWYG Studios acquires as treasury shares before the merger through its shareholders' exercise of appraisal rights.

(2) Exchange ratio NP Inc. will issue 0.5774514 NP Inc. common shares for each WYSIWYG Studios Co., Ltd. common share. ※ Following the merger effective date, NP Inc. plans to consolidate its common shares so that the par value rises from KRW 100 to KRW 500 per share; this consolidation was placed on the agenda of the extraordinary general shareholders' meeting held June 12, 2026. Assuming completion of the share consolidation, the number of shares WYSIWYG Studios shareholders will receive reflects both the original exchange ratio and the consolidation ratio, and the effective merger exchange ratio is adjusted to 0.1154903. Details of the treatment of fractional shares arising from the consolidation will be settled under applicable law and the articles of incorporation.

(3) Treatment of fractional shares arising from the merger-share allotment Where the allotment of merger shares results in a fraction of less than one share, the Company will pay the shareholder entitled to that fraction a cash amount calculated using the Korea Exchange closing price on the merger shares' listing date; such fractional shares will be treated as NP Inc.'s acquisition of treasury shares under Article 341-2, Item 3 of the Commercial Act. [Relevant law] Commercial Act Article 341-2 (Acquisition of treasury shares for a specific purpose): Notwithstanding Article 341, a company may acquire its own shares in any of the following cases: 1. Due to a merger or the acquisition of another company's entire business; 2. Where necessary to achieve the purpose of exercising the company's rights; 3. Where necessary for the treatment of fractional shares; 4. Where a shareholder exercises appraisal rights.

(4) Payment of merger consideration Other than the delivery of merger shares and payment for fractional shares sold, no separate merger consideration will be paid in connection with this merger.

VII. Summary Financial Information Before and After the Merger Expected changes in the statement of financial position before and after the merger are as follows. (Reference date: March 31, 2026) (Unit: KRW) Category / Before merger, separate statement of financial position - NP Inc. / Before merger, separate statement of financial position - WYSIWYG Studios Co., Ltd. / After merger, statement of financial position (Note 3) / After share consolidation, statement of financial position Assets Current assets: 14,382,264,558 / 16,151,063,298 / 30,533,327,856 / 30,533,327,856 Non-current assets: 13,876,068,195 / 175,368,397,973 / 189,244,466,168 / 189,244,466,168 Total assets: 28,258,332,753 / 191,519,461,271 / 219,777,794,024 / 219,777,794,024 Liabilities Current liabilities: 1,795,826,299 / 29,425,211,542 / 31,221,037,841 / 31,221,037,841 Non-current liabilities: 374,633,790 / 241,468,748 / 616,102,538 / 616,102,538 Total liabilities: 2,170,460,089 / 29,666,680,290 / 31,837,140,379 / 31,837,140,379 Equity Capital stock: 4,409,577,500 / 85,524,442,000 / 12,005,615,900 / 13,279,367,500 Capital surplus: 29,223,079,030 / 98,380,574,683 / 127,603,653,713 / 127,603,653,713 Other components of equity: 778,311,042 / (4,232,153,555) / 73,749,578,523 / 72,475,826,923 Retained earnings: (7,598,112,344) / (17,820,082,147) / (25,418,194,491) / (25,418,194,491) Total equity: 26,087,872,664 / 161,852,780,981 / 187,940,653,645 / 187,940,653,645 Total liabilities and equity: 28,258,332,753 / 191,519,461,271 / 219,777,794,024 / 219,777,794,024

Note 1) The statement of financial position is prepared as of March 31, 2026. The post-merger statement of financial position is an estimate and may differ from the actual merger statement of financial position prepared as of the merger effective date. Note 2) The pre-merger figures for both merging companies are based on separate (non-consolidated) financial statements; because of intercompany transactions between the merging companies, the post-merger financial statements may be smaller than a simple sum of the two companies' figures. Note 3) As NP Inc. absorbs WYSIWYG Studios Co., Ltd. with a merger effective date of July 14, 2026, NP Inc. will acquire the 9,140,776 NP Inc. common shares held by WYSIWYG Studios Co., Ltd. as treasury shares; because retirement of these treasury shares is scheduled for the same date as the merger effective date, all of the acquired treasury shares will be retired simultaneously with the merger. Accordingly, immediately after this merger NP Inc.'s total issued shares are expected to decrease from 129,196,935 shares to 120,056,159 shares after the treasury-share retirement. Separately from this treasury-share retirement, the merging companies also plan to carry out a share consolidation of NP Inc. (5 shares into 1) after the merger effective date; upon completion of the consolidation, NP Inc.'s total issued shares will decrease from 120,056,159 shares to 24,011,231 shares, and the par value will change from KRW 100 to KRW 500 per share. (condensed translation)