CS

065770 · KOSDAQ · Information Technology · SMALL CAP

Completion report on merger, etc. (asset transfer)

CS Co., Ltd. reports completion of its May 7, 2026 acquisition of all 25,400 shares (100%) of Mirae Information Technology Co., Ltd. for US$13.6M, with the final balance paid and the transaction closed as of July 20, 2026.

M&A(Completion report on merger, etc. (asset transfer))· FILED 2026-07-20· RCEPT 20260720000131

What happened

Completion Report on Merger, etc. (Asset Transfer) 6.0 CS Co., Ltd.

To: Governor of the Financial Supervisory Service Date: July 20, 2026 Company name: CS Co., Ltd. Representative directors: Choi Gyu-hoon, Kim Tae-yeon Head office address: 8th floor, Winstechnet Building, 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, Phone: 031-622-3200

I. Schedule This completion report relates to the material event report (decision to acquire shares and equity securities of another company) disclosed by the Company on May 7, 2026. The Company paid a down payment on May 7, 2026 for the acquisition of 25,400 shares of Mirae Information Technology Co., Ltd.; as of the filing date of this report, July 20, 2026, the remaining balance has been paid, full payment has been completed, all rights and obligations have been finalized, and the Company reports that this transaction has been completed.

(a) Overview of the transaction: Asset acquired - Issuing company Mirae Information Technology Co., Ltd.; Number of shares 25,400 shares (100.0% equity); Transferor Kim Ki-seong and 7 related parties; Transferee CS Co., Ltd.; Transfer price KRW 20,000,000,000. (b) Key schedule: External valuation period March 17 - March 23, 2026 (Samsung Accounting Corporation); Board resolution date May 7, 2026; Material event report filing date May 7, 2026; Payment dates - down payment May 7, 2026, balance July 20, 2026; Asset transfer completion date July 20, 2026.

II. Changes in Shareholding of the Largest Shareholder, etc.: Not applicable. III. Exercise of Appraisal (Share Purchase) Rights: Not applicable. IV. Creditor Protection: Not applicable. V. Status of Related Litigation: Not applicable. VI. Matters Concerning New Share Allotment, etc.: Not applicable.

VII. Summary Pre- and Post-Transaction Financial Information (Unit: KRW) Current assets: before the acquisition 15,926,566,026; change 13,233,016,408; after the acquisition 29,159,582,434 Non-current assets: 3,129,358,539; 4,209,346,656; 7,338,705,195 Total assets: 19,055,924,565; 17,442,363,064; 36,498,287,629 Current liabilities: 1,578,712,920; 4,481,153,320; 6,059,866,240 Non-current liabilities: 31,507,466; 1,072,000,000; 1,103,507,466 Total liabilities: 1,610,220,386; 5,553,153,320; 7,163,373,706 Capital stock: 9,705,565,000; 150,000,000; 9,855,565,000 Capital surplus: 32,721,087,467; none; 32,721,087,467 Other components of equity: (2,025,515,208); none; (2,025,515,208) Accumulated other comprehensive income: 46,613,258; none; 46,613,258 Retained earnings: (23,002,046,338); 11,739,209,744; (11,262,836,594) Non-controlling interests: none; none; none Total equity: 17,445,704,179; 11,889,209,744; 29,334,913,923 Total liabilities and equity: 19,055,924,565; 17,442,363,064; 36,498,287,629 - The "before" figures are based on the consolidated financial statements in the Company's 2025 business report. - The "after" figures are a simple addition/subtraction reflecting only amounts related to this asset acquisition; actual figures may differ depending on the external auditor's audit or review.

Filed2026-07-20, Completion report on merger, etc. (asset transfer)
SourceDART rcept 20260720000131 → open original filing

Source: DART. Information only, not investment advice.

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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 2026-07-20 (KST). · Converted at 1 USD ≈ ₩1,325 (rate of 2026-10-21).