Rights offering (paid-in capital increase) decision (subsidiary)

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Cosmax NBT/Rights Offering Decision (Subsidiary Material Management Matter)/(2026.07.15) Rights Offering Decision (Subsidiary Material Management Matter)

Rights Offering Decision (Subsidiary Material Management Matter) Report of a Material Management Matter of the Subsidiary, COSMAX NBT AUSTRALIA PTY. LTD. (Australia)

1. Type and number of new shares: Common shares: 10,000,000; Other class shares: - 2. Par value per share (KRW): 1,040.51 3. Total shares issued before the capital increase: Common shares: 56,000,000; Other class shares: - 4. Purpose of fund-raising: Facility funds (KRW): -; Business-transfer acquisition funds (KRW): -; Working capital (KRW): 10,405,100,000; Debt-repayment funds (KRW): -; Funds to acquire securities of another company (KRW): -; Other funds (KRW): - 5. Method of capital increase: Shareholder rights offering [For a shareholder rights offering] 6. New share issue price: Final issue price: Common shares (KRW): 1,040; Other class shares (KRW): -; Expected issue price: Common shares (KRW): -; Confirmation date: -; Other class shares (KRW): -; Confirmation date: - 7. Method of determining the issue price: Par-value basis 8. New-share allotment record date: - 9. New shares allotted per existing share (shares): - 10. Preferential allotment ratio for employee stock ownership association members (%): - 11. Scheduled subscription dates: Employee stock ownership association - Start: -; End: -; Existing shareholders - Start: -; End: - 12. Payment date: 2026-07-15 13. Plan for handling forfeited shares: - 14. Dividend record start date for new shares: - 15. Scheduled new share certificate delivery date: - 16. Lead underwriter (if not a direct offering): - 17. Whether subscription rights are transferable: Not applicable 18. Board resolution date (decision date): 2026-07-15 Attendance of outside directors: Present: -; Absent: - Attendance of the auditor (audit committee member who is not an outside director): - 19. Whether a securities registration statement must be filed: No 20. Reason if exempted from filing: Does not constitute a public offering, and the above subsidiary is an overseas unlisted subsidiary wholly (100%) owned by Cosmax NBT Co., Ltd. 21. Whether subject to reporting to the Fair Trade Commission: No 22. Other matters for reference in investment decisions: - This disclosure relates to the company's "Decision to Acquire Equity and Equity-Linked Securities of Another Company" disclosed on July 15, 2026. - The above "2. Par value per share" and "6. New share issue price" are AUD 1, and the working capital in "4. Purpose of Fund-Raising" is AUD 10,000,000, converted using the base exchange rate of KRW 1,040.51/AUD first quoted by Seoul Money Brokerage Services Ltd. as of the board resolution date. - In the "Matters Concerning the Subsidiary" section below, the "subsidiary's total asset amount" and "controlling company's consolidated total asset amount" are as of the end of 2025. Related disclosures: 2026-07-15 Decision to Acquire Equity and Equity-Linked Securities of Another Company

[Matters Concerning the Subsidiary] Subsidiary name: COSMAX NBT AUSTRALIA PTY. LTD. (English: COSMAX NBT AUSTRALIA PTY. LTD.) Representative: Yoon Won-il Main business: Manufacture of health functional foods Whether a major subsidiary: Yes Subsidiary's total asset amount (KRW): 67,988,497,719 Controlling company's consolidated total asset amount (KRW): 282,958,913,247 Ratio to controlling company's consolidated total asset amount (%): 24.03