[Amended] Securities issuance report

What happened

Securities Issuance Performance Report (Merger, etc.) 6.0 TOVIS Co., Ltd.

Amendment Report (Disclosure) Date: July 20, 2026

1. Disclosure document being amended: Securities Issuance Performance Report (Spin-off) 2. Original filing date of the disclosure document being amended: July 1, 2026 3. Amended items:

Item: "II. Changes in Shareholding of the Largest Shareholder, etc." - Reason: simple notational correction (Note 1 before -> Note 1 after). Only shareholder Yoon Hyun-kwon and the subtotal changed: Before - Yoon Hyun-kwon: pre-division shares 4,225 (0.03%); continuing-company shares 2,730 (0.03%); spin-off-company shares 1,494 (0.03%). Subtotal: pre-division 2,548,695 (17.08%); continuing company 1,647,259 (17.08%); spin-off company 901,421 (17.08%). After - Yoon Hyun-kwon: pre-division shares 1,000 (0.01%); continuing-company shares 646 (0.01%); spin-off-company shares 353 (0.01%). Subtotal: pre-division 2,545,470 (17.06%); continuing company 1,645,175 (17.06%); spin-off company 900,280 (17.06%). (All other shareholders - Kim Yong-beom, Ha Hee-jo, Kim Yong-uk, Kim Seon-cheol, Kim Yong-su, Cha Je-hyeong, Han Jeong-hun, Yoo Byeong-il, Kim Jun-gi, Kim Sang-ok, Jeong Mi-jeong, Kim San, Kim Min, Kim Ji-woo - are unchanged between the before and after tables; see the corrected, current figures in Section II of the full report below.)

Item: "VII. Summary Pre- and Post-Transaction Financial Information" - Reason: the split balance sheet as of the division effective date has now been finalized (previously shown provisionally as of June 30, 2025; now shown as of July 1, 2026, matching Section VII of the full report below).

[Before table, basis date June 30, 2025; amounts in KRW; columns: Pre-division total (TOVIS Co., Ltd.) / Continuing company (TOVIS Co., Ltd.) / Spin-off new company (NeoView Co., Ltd.)] Current assets: 274,182,928,229 / 172,259,912,583 / 101,923,015,646 Cash and cash equivalents: 15,906,068,073 / 804,231,768 / 15,101,836,305 Short-term financial instruments: 1,440,000,000 / 800,000,000 / 640,000,000 Financial assets at fair value through profit or loss: 5,084,006,482 / 1,638,785,828 / 3,445,220,654 Trade receivables: 97,677,117,608 / 65,669,182,178 / 32,007,935,430 Other receivables: 19,667,733,756 / 886,451,867 / 18,781,281,889 Short-term loans: 11,235,045,000 / 4,039,750,000 / 7,195,295,000 Prepayments: 2,327,122,477 / 2,073,155,048 / 253,967,429 Derivative financial assets: 258,072,658 / 258,072,658 / 0 Inventories: 117,133,814,084 / 93,437,342,674 / 23,696,471,410 Other financial assets: 313,771,794 / 73,384,810 / 240,386,984 Other non-financial assets: 3,140,176,297 / 2,579,555,752 / 560,620,545 Non-current assets held for sale: 0 / 0 / 0 Non-current assets: 224,084,219,519 / 141,785,623,189 / 82,869,025,921 Net defined benefit assets: 0 / 570,429,591 / 0 Long-term financial instruments: 0 / 0 / 0 Financial assets at fair value through profit or loss (non-current): 3,118,906,114 / 1,806,025,251 / 1,312,880,863 Financial assets at fair value through other comprehensive income: 2,068,293,325 / 2,068,293,325 / 0 Investments in subsidiaries and associates: 56,860,663,674 / 53,215,994,378 / 3,644,669,296 Investment property: 3,492,084,320 / 3,492,084,320 / 0 Long-term loans: 0 / 0 / 0 Property, plant and equipment: 148,583,075,735 / 77,998,531,616 / 70,584,544,119 Intangible assets: 6,133,647,181 / 982,916,258 / 5,150,730,923 Other financial assets (non-current): 1,571,117,368 / 229,097,003 / 1,342,020,365 Deferred tax assets: 2,256,431,802 / 1,422,251,447 / 834,180,355 Total assets: 498,267,147,748 / 314,045,535,772 / 184,792,041,567 Current liabilities: 212,871,089,866 / 136,586,418,552 / 76,284,671,314 Trade payables: 83,338,884,163 / 24,210,371,143 / 59,128,513,020 Other payables: 8,873,214,852 / 6,244,296,328 / 2,628,918,524 Short-term borrowings: 74,633,200,000 / 67,834,200,000 / 6,799,000,000 Current portion of long-term debt: 34,339,166,682 / 28,800,000,000 / 5,539,166,682 Advances received: 3,818,803,892 / 3,354,919,949 / 463,883,943 Derivative financial liabilities: 0 / 0 / 0 Financial guarantee liabilities: 663,684,269 / 32,587,607 / 631,096,662 Provision for product warranties: 761,432,757 / 730,002,151 / 31,430,606 Current lease liabilities: 1,407,570,305 / 1,231,825,577 / 175,744,728 Current tax liabilities: 3,226,731,920 / 3,226,731,920 / 0 Other current liabilities: 1,808,401,026 / 921,483,877 / 886,917,149 Non-current liabilities: 15,216,821,150 / 2,837,470,598 / 12,949,350,552 Long-term borrowings: 12,093,750,000 / 0 / 12,093,750,000 Non-current lease liabilities: 3,030,992,219 / 2,837,470,598 / 193,521,621 Retirement benefit obligation: 92,078,931 / 0 / 662,508,522 Total liabilities: 228,087,911,016 / 139,423,889,150 / 89,234,451,457 Common stock: 8,358,529,000 / 5,720,441,500 / 2,638,087,500 Other paid-in capital: 41,187,754,496 / 39,055,726,390 / 92,919,502,610 Other components of equity: (11,403,651,893) / (102,191,126,397) / 0 Retained earnings: 232,036,605,129 / 232,036,605,129 / 0 Total equity: 270,179,236,732 / 174,621,646,622 / 95,557,590,110 Note 1) The above figures are prepared as of June 30, 2025, and do not reflect changes in assets and liabilities from financing or operating activities occurring after that date. Note 2) The list and amounts of assets to be succeeded to may change as of the division effective date. Note 3) The reason the pre-division total assets and total liabilities do not equal the sum of the continuing and spin-off companies' totals is that the pre-division deferred tax asset was reclassified upon the division into separate deferred tax assets and deferred tax liabilities for each company.

Securities Issuance Performance Report (Spin-off) To: Governor of the Financial Supervisory Service Date: July 1, 2026 Company name: TOVIS Co., Ltd. Representative director: Kim Yong-beom Head office address: 15 Harmony-ro 226beon-gil, Yeonsu-gu, Incheon Phone: 032-712-5100 Website: https://www.tovism.com Preparer: CFO Kim Yong-su, Phone: 032-712-5100

I. Schedule Board resolution approving the division plan: November 5, 2025 Material event report filing date: November 5, 2025 Securities registration statement filing date: April 2, 2026 Shareholder record date for the division shareholders' meeting: March 31, 2026 Shareholders' meeting convocation notice date: May 8, 2026 Shareholders' meeting date to approve the division plan: June 2, 2026 Share consolidation announcement and notice date: June 2, 2026 New share allotment record date: June 30, 2026 Division effective date: July 1, 2026 Board resolution/announcement in lieu of the division completion-report and inaugural meetings: July 1, 2026 Division registration filing date: July 1, 2026 Expected date of listing change and relisting: July 27, 2026 Note 1) The above schedule may change, depending on relevant laws, the dividing company's circumstances, and consultation with relevant authorities, by board resolution or by the representative director's decision under delegation from the board. Note 2) The shareholder record date for the division shareholders' meeting is the record date for shareholders entitled to vote, or to express dissent, on approval of the division plan. Note 3) The division completion-report meeting and the inaugural meeting will each be replaced by a board resolution and announcement.

II. Changes in Shareholding of the Largest Shareholder, etc. (Unit: shares, %) [current, corrected figures] Name (relationship): pre-division shares (%) / continuing-company shares (%) / spin-off-company shares (%) Kim Yong-beom (largest shareholder): 1,640,456 (11.00%) / 1,060,255 (11.00%) / 580,200 (11.00%) Ha Hee-jo (registered executive): 670,422 (4.49%) / 433,305 (4.49%) / 237,116 (4.49%) Kim Yong-uk (unregistered executive): 34,104 (0.23%) / 22,042 (0.23%) / 12,061 (0.23%) Kim Seon-cheol (unregistered executive): 8,143 (0.05%) / 5,262 (0.05%) / 2,880 (0.05%) Kim Yong-su (unregistered executive): 12,700 (0.09%) / 8,208 (0.09%) / 4,491 (0.09%) Cha Je-hyeong (unregistered executive): 4,584 (0.03%) / 2,962 (0.03%) / 1,621 (0.03%) Han Jeong-hun (unregistered executive): 3,274 (0.02%) / 2,116 (0.02%) / 1,157 (0.02%) Yoo Byeong-il (unregistered executive): 11,249 (0.08%) / 7,270 (0.08%) / 3,978 (0.08%) Kim Jun-gi (unregistered executive): 16,249 (0.11%) / 10,502 (0.11%) / 5,746 (0.11%) Kim Sang-ok (unregistered executive): 5,226 (0.04%) / 3,377 (0.04%) / 1,848 (0.04%) Yoon Hyun-kwon (unregistered executive): 1,000 (0.01%) / 646 (0.01%) / 353 (0.01%) Jeong Mi-jeong (spouse of the largest shareholder): 34,682 (0.23%) / 22,415 (0.23%) / 12,266 (0.23%) Kim San (child of the largest shareholder): 35,716 (0.24%) / 23,083 (0.24%) / 12,632 (0.24%) Kim Min (child of the largest shareholder): 34,000 (0.23%) / 21,974 (0.23%) / 12,025 (0.23%) Kim Ji-woo (child of the largest shareholder): 33,665 (0.23%) / 21,758 (0.23%) / 11,906 (0.23%) Subtotal: 2,545,470 (17.06%) / 1,645,175 (17.06%) / 900,280 (17.06%) Note 1) The above figures were calculated, as of the filing date of this report, based on the post-division shares and ownership ratios of the largest shareholder and related parties and the division ratio, considering fractional shares; figures may change due to individual share transactions. Note 2) Treasury shares each company expects to acquire from fractional shares are not reflected above. Note 3) Shareholders Kim Yong-beom, Ha Hee-jo, Jeong Mi-jeong, Kim San, Kim Min and Kim Ji-woo plan a voluntary three-year lock-up following the listing change and relisting.

III. Exercise of Appraisal (Share Purchase) Rights Under the Financial Investment Services and Capital Markets Act and the Commercial Act, appraisal rights must be granted to dissenting shareholders where a company formed by a non-physical division is not listed. Because the spin-off new company has passed the Korea Exchange's preliminary relisting review and is scheduled to relist on KOSDAQ on July 27, 2026, no appraisal rights are granted to the dividing company's shareholders. However, if the preliminary review is invalidated or the new shares otherwise fail to be listed, appraisal rights may be granted to dissenting shareholders. (Article 165-5 of the Financial Investment Services and Capital Markets Act, Article 176-7 of its Enforcement Decree, and Articles 530-2 through 530-11 of the Commercial Act.)

IV. Creditor Protection Under Article 530-9(1) of the Commercial Act, because the spin-off new company and the continuing company are jointly and severally liable for the dividing company's pre-division obligations, no creditor-protection procedure is undertaken.

V. Status of Related Litigation As of this report, no lawsuit has been filed that could affect the validity of the division.

VI. Matters Concerning New Share Allotment, etc. (a) Allotment terms: shares are allotted to shareholders recorded in the register as of the allotment record date, June 30, 2026. (b) Allotment ratio: for each TOVIS share held, shareholders receive 0.3536822 common shares of the spin-off new company, NeoView Co., Ltd. (c) Allotment record date: June 30, 2026. (d) Expected listing date of the new shares: July 27, 2026 (may change through regulatory consultation). (e) Method of allotment: shares of the spin-off new company are allotted in proportion to shares held by the dividing company's shareholders (including the depository institution) as of the record date, per the allotment ratio. (f) Dividend accrual date for the new shares: July 1, 2026. Handling of fractional shares: under Article 65 of the Act on Electronic Registration of Stocks, Bonds, etc., fractional shares of less than one share are converted to cash at the closing price on the first day of relisting, and the fractional shares are acquired by the spin-off new company as treasury shares. Listing matters: the Korea Exchange reviews under Articles 6 and 43 of the KOSDAQ Market Listing Regulations and permits relisting if requirements are met. The dividing company filed a preliminary relisting review application under Article 40(1) and was notified on March 12, 2026 that it satisfied the relisting requirements; the spin-off new company plans to apply for relisting under Articles 2(1) and 42 after the division. See the relevant section of the securities registration statement for details. Expected relisting date of the spin-off new company: July 27, 2026. Expected listing-change date of the continuing company: July 27, 2026. (Both may change through regulatory consultation.)

VII. Summary Pre- and Post-Transaction Financial Information (Basis date: July 1, 2026; amounts in KRW; columns: Pre-division (TOVIS Co., Ltd.) / Continuing company (TOVIS Co., Ltd.) / Spin-off new company (NeoView Co., Ltd.)) Current assets: 376,586,828,703 / 249,508,451,476 / 127,078,377,227 Cash and cash equivalents: 58,685,142,571 / 36,590,260,763 / 22,094,881,808 Short-term financial instruments: 14,833,338,790 / 14,833,338,790 / none Financial assets at fair value through profit or loss: 1,963,748,063 / 1,963,748,063 / none Trade receivables: 126,321,520,371 / 71,473,382,305 / 54,848,138,066 Other receivables: 11,886,564,654 / 9,214,256,365 / 2,672,308,289 Short-term loans: 1,557,526,018 / 1,057,526,018 / 500,000,000 Prepayments: 2,423,958,352 / 1,834,261,349 / 589,697,003 Derivative financial assets: 3,482,610 / 3,482,610 / none Inventories: 148,956,294,950 / 108,532,112,911 / 40,424,182,039 Other financial assets: 397,167,619 / 378,123,783 / 19,043,836 Other non-financial assets: 9,558,084,705 / 3,627,958,519 / 5,930,126,186 Non-current assets: 223,546,284,518 / 134,305,675,907 / 89,240,608,611 Net defined benefit assets: 1,989,304,438 / 1,810,879,069 / 178,425,369 Financial assets at fair value through profit or loss (non-current): 2,867,675,291 / 2,867,675,291 / none Financial assets at fair value through other comprehensive income: 4,785,587,250 / 4,785,587,250 / none Investments in associates: 3,176,531,475 / 3,176,531,475 / none Investment property: 132,773,554 / 132,773,554 / none Long-term loans: 190,040,000 / 190,040,000 / none Property, plant and equipment: 178,998,852,367 / 103,617,390,961 / 75,381,461,406 Intangible assets: 25,342,412,130 / 14,405,355,284 / 10,937,056,846 Other financial assets (non-current): 2,381,616,232 / 924,805,357 / 1,456,810,875 Other non-financial assets (non-current): 269,506,275 / none / 269,506,275 Deferred tax assets: 3,411,985,506 / 2,394,637,666 / 1,017,347,840 Total assets: 600,133,113,221 / 383,814,127,383 / 216,318,985,838 Current liabilities: 258,545,450,805 / 133,971,255,241 / 124,574,195,564 Trade payables: 103,872,265,369 / 27,546,789,199 / 76,325,476,170 Other payables: 16,381,786,027 / 12,799,207,042 / 3,582,578,985 Short-term borrowings: 88,972,661,962 / 52,099,299,084 / 36,873,362,878 Current portion of long-term debt: 25,375,000,000 / 20,000,000,000 / 5,375,000,000 Advances received: 5,636,596,020 / 5,250,708,260 / 385,887,760 Derivative financial liabilities: 161,937,742 / 161,937,742 / none Provision for product warranties: 779,494,753 / 733,564,323 / 45,930,430 Current lease liabilities: 4,904,697,981 / 4,508,601,346 / 396,096,635 Current tax liabilities: 8,794,586,551 / 8,794,586,551 / none Other current liabilities: 3,666,424,400 / 2,076,561,694 / 1,589,862,706 Non-current liabilities: 13,859,718,987 / 6,938,839,254 / 6,920,879,733 Long-term borrowings: 7,098,750,000 / 380,000,000 / 6,718,750,000 Non-current lease liabilities: 4,072,155,502 / 3,870,025,769 / 202,129,733 Retirement benefit obligation: 608,791,090 / 608,791,090 / none Deferred tax liabilities: 2,080,022,395 / 2,080,022,395 / none Total liabilities: 272,405,169,792 / 140,910,094,495 / 131,495,075,297 Equity attributable to owners of the parent: 301,936,205,511 / 217,112,294,970 / 84,823,910,541 Capital stock: 8,358,529,000 / 5,720,441,500 / 2,638,087,500 Other paid-in capital: 16,073,834,376 / 13,941,806,270 / 82,185,823,041 Retained earnings: 279,377,532,996 / 279,377,532,996 / none Other components of equity: (1,873,690,861) / (81,927,485,796) / none Non-controlling interests: 25,791,737,918 / 25,791,737,918 / none Total equity: 327,727,943,429 / 242,904,032,888 / 84,823,910,541 Total liabilities and equity: 600,133,113,221 / 383,814,127,383 / 216,318,985,838 Note 1) The above figures are as of the division effective date, July 1, 2026, and represent the finalized consolidated balance sheet as of that date.