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

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Atum / Rights offering decision (subsidiary's material management matter) / (2026.07.16) Rights offering decision (subsidiary's material management matter)

Rights offering decision (subsidiary's material management matter) Report of a material management matter of the subsidiary ATUM VINA CO., LTD.

1. Type and number of new shares Common shares: - Preferred shares: -

2. Par value per share (KRW): -

3. Total shares issued before the capital increase Common shares: - Preferred shares: -

4. Purpose of capital raising Facility funds (KRW): - Funds for business acquisition (KRW): - Working capital (KRW): - Debt repayment funds (KRW): - Funds to acquire securities of other companies (KRW): - Other funds (KRW): 7,444,000,000

5. Method of capital increase: Third-party allotment [In the case of third-party allotment]

6. New share issue price Common shares (KRW): - Preferred shares (KRW): -

7. Discount or premium rate to the reference share price (%): -

8. Articles of incorporation basis for the third-party allotment: -

9. Payment date: 2026-07-31

10. Dividend record start date for new shares: -

11. Expected date of delivery of new share certificates: -

12. Matters relating to in-kind contribution - Whether there is an in-kind contribution: Yes - Whether the in-kind contribution property includes shares of an unlisted company: No - In-kind contribution value of the shares to be paid in In-kind contribution value (KRW): 7,444,000,000 As a percentage of the Company's total assets for the most recent fiscal year (%): 94.33 - Number of shares to be paid in: -

13. Board of directors' resolution date (decision date): 2026-07-16 - Outside directors' attendance: Present (persons): - Absent (persons): - - Attendance of the auditor (audit committee member who is not an outside director): -

14. Whether a securities registration statement must be filed: No

15. If exempted from filing, the reason: The subsidiary is a foreign unlisted company, and pursuant to Article 11, Paragraph 1 of the Enforcement Decree of the Financial Investment Services and Capital Markets Act, this does not constitute a public offering or sale of securities.

16. Whether subject to report to the Fair Trade Commission: No

17. Other matters for reference in investment decisions - This disclosure relates to a rights offering decision by debt-to-equity conversion at ATUM VINA CO., LTD., a key subsidiary 100%-owned by the Company (Atum Co., Ltd.), pursuant to an agreement to offset mutual claims and obligations. - The "other funds amount (KRW)" under "4. Purpose of capital raising" above is the Korean won equivalent of USD 5,000,000, converted using the first-quoted basis exchange rate of Seoul Money Brokerage Services Ltd. on the day of the board meeting (USD 1 = KRW 1,488.80). - The "9. Payment date" above is the expected completion date of the debt-to-equity conversion and may change as the process proceeds. - The section [Specific purpose of use of funds raised through third-party allotment - in the case of working capital/other funds] below has been omitted because this is a rights offering through an in-kind contribution. - In the [Matters relating to the subsidiary] section below, the subsidiary's "total assets (KRW)" is based on the separate financial statements as of the end of 2025, and the "parent company's consolidated total assets (KRW)" is based on the consolidated financial statements for the most recent fiscal year end (2025.12.31) prepared under K-IFRS. - The issuer, ATUM VINA CO., LTD., being an unlisted foreign company, does not issue shares and instead shows only the equity ratio. - The capital of ATUM VINA CO., LTD. is not divided into shares (accordingly, there is no concept of number of shares or par value); shareholders instead hold an equity interest (paid-in capital, in Korean terms) that they have acquired. - Before and after this capital contribution, the parent company Atum Co., Ltd.'s equity ratio in the subsidiary ATUM VINA CO., LTD. (Vietnam) remains unchanged at 100%. - The Company has delegated the detailed matters relating to this matter to its CEO.

* Related disclosures: -

[Basis, purpose, etc. of the third-party allotment] Articles of incorporation provision that is the basis for the third-party allotment: - Purpose of the third-party allotment capital increase: Improvement of financial structure through conversion of claims and obligations into capital

[Selection background, transaction details, allotment details, etc. by third-party allottee] Third-party allottee: Atum Co., Ltd. Relationship with the company or largest shareholder: Largest shareholder Selection background: Debt-to-equity conversion Transaction details and plans within 6 months before/after the capital increase decision: - Number of shares allotted: - Note: The overseas (Vietnamese) subsidiary does not issue shares.

[Specific purpose of use of funds raised through third-party allotment - in the case of working capital/other funds] (Unit: KRW) Purpose of funds: Other funds; Details: Debt-to-equity conversion (conversion into capital) Planned amount of use by year: 2026: 7,444,000,000; 2027: -; 2028 and after: -; Total: 7,444,000,000

[Matters relating to the subsidiary] Subsidiary name: Atum Vietnam (ATUM VINA CO., LTD.) English name: ATUM VINA CO., LTD. - Representative: LEE YONG MUN - Main business: Manufacture of charger transformers - Whether a key subsidiary: Yes Subsidiary's total assets (KRW): 7,891,335,812 Parent company's consolidated total assets (KRW): 72,862,440,037 As a percentage of the parent company's consolidated total assets (%): 10.83