CS

065770 · KOSDAQ · Information Technology · SMALL CAP

[Amended] Material event report (equity acquisition)

CS Co., Ltd. amended its May 7, 2026 report on its US$16.9M acquisition of 100% of Mirae Information Technology Co., Ltd., moving up the closing date from August 6, 2026 to July 20, 2026 and adjusting the related loan period accordingly.

M&A([Amended] Material event report (equity acquisition))· FILED 2026-07-16· RCEPT 20260716000383

What happened

Material Event Report (Decision to Acquire Equity and Equity-Linked Securities of Another Company) 6.0 CS Co., Ltd. AMENDED REPORT July 16, 2026

1. Disclosure document being amended: Material Event Report (Decision to Acquire Equity and Equity-Linked Securities of Another Company) 2. Original filing date of the disclosure document being amended: 2026.05.07 3. Amendments

Item: 5. Scheduled Acquisition Date Reason for amendment: Contract amendment by agreement Before amendment: 2026.08.06 After amendment: 2026.07.20

Item: 7. Payment of Transaction Price Reason for amendment: Contract amendment by agreement Before amendment: (1) Payment method: Cash payment. (2) Payment timing and amount - Down payment: KRW 2,000,000,000, 2026.05.07 (contract execution date); Final payment: KRW 18,000,000,000, scheduled for 2026.08.06, subject to satisfaction of all conditions precedent to closing under the stock purchase agreement. (3) Additional purchase price: KRW 5,000,000,000 - Closing will occur upon completion of the final payment, and the additional purchase price (capped at KRW 500 million) will, per the contract, be paid in cash from 2027 through 2029 linked to annual operating income: March 2027: KRW 1,600,000,000; March 2028: KRW 1,700,000,000; March 2029: KRW 1,700,000,000. (3) [sic, repeated numbering as stated in the filing] Funding method: Own funds and external borrowing, issuance of convertible bonds. After amendment: (1) Payment method: Cash payment. (2) Payment timing and amount - Down payment: KRW 2,000,000,000, 2026.05.07 (contract execution date); Final payment: KRW 18,000,000,000, scheduled for 2026.07.20, subject to satisfaction of all conditions precedent to closing under the stock purchase agreement. (3) Additional purchase price: KRW 5,000,000,000 - Closing will occur upon completion of the final payment, and the additional purchase price (capped at KRW 500 million) will, per the contract, be paid in cash from 2027 through 2029 linked to annual operating income: March 2027: KRW 1,600,000,000; March 2028: KRW 1,700,000,000; March 2029: KRW 1,700,000,000. (3) [sic, repeated numbering as stated in the filing] Funding method: Own funds and external borrowing, issuance of convertible bonds.

Item: Matters Concerning Borrowings Reason for amendment: Change in borrowing period Before amendment: 2026.08.06~2027.07.01 After amendment: 2026.07.20~2027.07.01

Material Event Report / Korea Exchange Disclosure Obligation To: Financial Services Commission / Korea Exchange May 7, 2026 Company name: CS Co., Ltd. CEO: Choi Gyu-hun, Kim Tae-yeon Head office address: 8th floor, Winstechnet-dong, 15 Pangyo-ro 228beon-gil, Bundang-gu, Seongnam-si, Gyeonggi-do Phone: 031-622-3200 Website: http://www.cs-holdings.co.kr Preparer: Head of Management Support Division, Han Sang-hyeok, Phone: 031-622-3200

Decision to Acquire Equity and Equity-Linked Securities of Another Company

1. Issuing Company Company name: Mirae Information Technology Co., Ltd. Nationality: Republic of Korea Representative: Kim Ki-seong Capital (KRW): 150,000,000 Relationship with the company: - Total shares issued: 25,400 Main business: Manufacture and development of video surveillance equipment Whether shares were acquired through third-party allotment within the last 6 months: No

2. Acquisition Details Number of shares to be acquired: 25,400 Acquisition amount (KRW) (A): 25,000,000,000 Total assets (KRW) (B): 19,055,924,565 A/B ratio (%): 131.19 Equity capital (KRW) (C): 17,445,704,179 A/C ratio (%): 143.30

3. Shares Owned and Equity Ratio After Acquisition Shares owned: 25,400 Equity ratio (%): 100.0

4. Purpose of Acquisition: Business diversification and securing future growth engines

5. Scheduled Acquisition Date: July 20, 2026

6. Counterparty Company name (name): Kim Ki-seong and 7 other related parties Capital (KRW): - Main business: - Head office address: - Relationship with the company: -

7. Payment of Transaction Price (1) Payment method: Cash payment (2) Payment timing and amount - Down payment: KRW 2,000,000,000, 2026.05.07 (contract execution date); Final payment: KRW 18,000,000,000, scheduled for 2026.07.20, subject to satisfaction of all conditions precedent to closing under the stock purchase agreement (3) Additional purchase price: KRW 5,000,000,000 - Closing will occur upon completion of the final payment, and the additional purchase price (capped at KRW 500 million) will, per the contract, be paid in cash from 2027 through 2029 linked to annual operating income: March 2027: KRW 1,600,000,000; March 2028: KRW 1,700,000,000; March 2029: KRW 1,700,000,000 (3) [sic, repeated numbering as stated in the filing] Funding method: Own funds and external borrowing, issuance of convertible bonds

8. External Valuation Whether an external valuation was obtained: Yes Basis and reason: 1) Basis: Appropriateness evaluation under Article 161 of the Financial Investment Services and Capital Markets Act and Article 171 of its Enforcement Decree. 2) Reason: Used as reference material to assess the appropriateness of the acquisition price for the equity (interest) being acquired, and as an attachment to the material event report. External valuation firm: Samsung Accounting Corporation External valuation period: March 17, 2026 - March 23, 2026 External valuation opinion: Appropriate

9. Board resolution date (decision date): May 7, 2026 Attendance of outside directors: Present: -; Absent: - Attendance of the auditor (audit committee member who is not an outside director): Present

10. Whether this constitutes a backdoor listing: Not applicable Plans for third-party allotment capital increase etc. within the next 6 months: No

11. Whether the issuing company (the other company) meets the requirements for a backdoor listing: Not applicable

12. Whether subject to reporting to the Fair Trade Commission: Not applicable

13. Whether a put option or similar contract was entered into: No Contract details: -

14. Future Plans for Corporate Restructuring: As of the date of filing this report, the company has not decided on any specific restructuring plans.

15. Other Material Matters Relevant to Investment Decisions 1) The issuing company's total shares issued is as of the filing date. 2) In the "Acquisition Details" above, the company's total assets are based on the consolidated financial statements as of the end of the most recent fiscal year (2025), and equity capital is the total equity under those consolidated financial statements adjusted for changes in paid-in capital and capital surplus up to the disclosure date. 3) The scheduled acquisition date above is the closing date, i.e., the time the acquirer completes payment of the final balance to the transferor, assuming all conditions precedent to closing are satisfied. 4) Regarding the additional purchase price: Under this contract, the company will, following closing, pay the seller an additional purchase price of up to KRW 500 million linked to the target company's operating income for fiscal years 2026 through 2028. The additional purchase price will be calculated and paid based on the achievement rate of operating income targets for each fiscal year and cumulative operating income. If, in any fiscal year from 2026 through 2028, cumulative operating income to that point reaches KRW 600 million or more, the amount paid will be the KRW 500 million cap less any additional purchase price already paid. The final amount and whether the additional purchase price will be paid at all will vary depending on the target company's actual future operating income. 5) Please refer to the external valuation institution's opinion letter for details of the company being acquired. 6) The above acquisition schedule and details of payment of the transaction price, among other details, may change through consultation with the counterparty. Related disclosures: None

[Summary Financial Status of the Issuing Company] (Unit: KRW million) Current year: Total assets 17,442; Total liabilities 5,553; Total equity 11,889; Capital 150; Revenue 34,086; Net income 1,719; Audit opinion: Qualified; External auditor: Sejeong Accounting Corporation Prior year: Total assets 16,227; Total liabilities 6,057; Total equity 10,170; Capital 150; Revenue 42,462; Net income 2,271; Audit opinion -; External auditor - Year before that: Total assets 10,740; Total liabilities 2,842; Total equity 7,898; Capital 150; Revenue 31,403; Net income 2,754; Audit opinion -; External auditor - Only the current year (fiscal year-end 2025) was audited by an external auditor; the prior year (fiscal year-end 2024) and the year before that (fiscal year-end 2023) were not externally audited.

[Matters Concerning the Counterparty] 1. Personal Details - Basic Information Names: Kim OO, Jo OO, Kim OO, Kim OO, Kim OO, Jeong OO, Kim OO, Kim OO (names partially redacted as stated in the filing); Nationality: Republic of Korea; Addresses (head office) [district/town/dong only]: Ojeon-dong, Uiwang-si, Gyeonggi-do; Ojeon-dong, Uiwang-si, Gyeonggi-do; Daejeong-eup, Seogwipo-si, Jeju Special Self-Governing Province; Ojeon-dong, Uiwang-si, Gyeonggi-do; Garak-dong, Songpa-gu, Seoul; Garak-dong, Songpa-gu, Seoul; Garak-dong, Songpa-gu, Seoul; Garak-dong, Songpa-gu, Seoul; Occupation (business description): Executives, etc. Status and financial condition of the largest shareholder, CEO, and representative executive officer (if the counterparty is a corporation): Largest shareholder: Name -; Shares -; Equity ratio (%) -. CEO: Name -; Shares -; Equity ratio (%) - (Unit: KRW) Most recent fiscal year -; Fiscal year-end -; Total assets -; Capital -; Total liabilities -; Revenue -; Total equity -; Net income/loss -; External auditor -; Suspension of business -; Audit opinion -; Business closure - 2. Relationship with the Company or Its Largest Shareholder/Officers Relationship between the company and the counterparty: - Relationship between the company's largest shareholder/officers and the counterparty: Name -; Relationship with counterparty - 3. Transactions in the Last 3 Years (excluding routine transactions) Current year: None; Prior year: None; Year before that: None

[Matters Concerning Borrowings] (Unit: KRW) Lender: Woori Bank; Borrowing amount: 11,000,000,000; Borrowing period: 2026.07.20~2027.07.01; Collateral asset: -; Remarks: - Subtotal: 11,000,000,000 Note: This borrowing utilizes a Korea Technology Finance Corporation guarantee and is planned to be rolled over (maturity extended) annually. The interest rate is a 3-month floating rate (CD-linked loan base rate + 0.59%), with a grace period of 2 years and repayment in installments over 4 years thereafter.

Filed2026-07-16, [Amended] Material event report (equity acquisition)
SourceDART rcept 20260716000383 → open original filing

Source: DART. Information only, not investment advice.

For informational purposes only. This is not investment advice, a recommendation, or a solicitation to buy or sell any security. Do your own research; any investment decision is your own responsibility.

Data from DART, Korea's official corporate-filing system. Data sourced from official DART filings. Accuracy is not guaranteed. Figures are as of the date shown. As of 2026-07-16 (KST). · Converted at 1 USD ≈ ₩1,325 (rate of 2026-10-21).