[Amended] Material event report (rights offering)

What happened

Material Event Report (Rights Offering Decision) 6.3 SI Resources Co., Ltd.

Amendment Report (Disclosure) Date: July 20, 2026

1. Disclosure document being amended: Rights Offering Decision 2. Original filing date of the disclosure document being amended: May 6, 2026 3. Reason for amendment: This disclosure concerns the withdrawal of the material event report (third-party allotment rights offering decision) disclosed under the board resolution of May 6, 2026. Following the Seoul Western District Court's injunction prohibiting the new share issuance (Case No. 2026Gahap50269), the Company decided to withdraw the offering in order to accept the court's judgment and cure the procedural defect. 4. Amended items: Item: Rights offering decision - Before: Rights offering decision. After: Rights offering withdrawn.

Material Event Report / Matter Subject to Exchange Disclosure Obligation To: Financial Services Commission / Korea Exchange Date: May 6, 2026 Company name: SI Resources Co., Ltd. Representative director: Jeon Sun-ok Head office address: Seoul Phone: 02-780-2388 Website: http://www.siresources.co.kr Preparer: Representative Jeon Sun-ok, Phone: 02-780-2388

Rights Offering Decision

1. Type and number of new shares: Common shares: none; Other shares: none 2. Par value per share (KRW): none 3. Total shares issued before the capital increase: Common shares: none; Other shares: none 4. Purpose of financing: Facility funds: none; Business acquisition funds: none; Working capital: none; Debt repayment funds: none; Funds to acquire securities of other companies: none; Other funds: none 5. Capital increase method: Third-party allotment capital increase [matters concerning other-class shares: none] 6. New share issue price: Common shares: none; Other shares: none 7. Reference share price: Common shares: none; Other shares: none 7-1. Method of calculating the reference share price: the volume-weighted average price for the third to fifth trading days before the subscription date 7-2. Discount or premium rate on the reference share price (%): none 7-3. Basis for the discount (premium) rate: none 8. Articles-of-incorporation basis for the third-party allotment: none 9. Payment date: none 10. Dividend accrual date for new shares: none 11. Expected date of delivery of new share certificates: none 12. Expected listing date of new shares: none 13. Whether this constitutes a backdoor listing via in-kind contribution: No (in-kind contribution: No; unlisted-company shares among any in-kind property: not applicable; in-kind contribution value and number of shares: none) 14. Whether backdoor-listing requirements are met: not applicable 15. Board resolution date (decision date): none - Outside directors in attendance: none; absent: none - Attendance of auditor: none 16. Whether a securities registration statement is required: No 17. If exempted from filing, the reason: none 18. Whether the subscription falls within a period when short selling is prohibited: No; start/end dates: none 19. Whether subject to Fair Trade Commission reporting: Not applicable 20. Other material matters for investors' reference: - This disclosure concerns the withdrawal of the material event report (third-party allotment rights offering decision) disclosed under the board resolution of May 6, 2026. Following the Seoul Western District Court's injunction prohibiting the new share issuance (Case No. 2026Gahap50269), the Company decided to withdraw the offering in order to accept the court's judgment and cure the procedural defect. ▶ [Table for use if the lowest of the following is used as the reference price: the simple average of the one-month, one-week, and most-recent-day volume-weighted average prices as of the day before the board resolution, and the most-recent-day volume-weighted average price] - all fields (volume, value, weighted average price for each period, simple average, reference price, discount/premium rate, issue price): none.

[Basis, purpose, etc. for the third-party allotment] Articles-of-incorporation provision forming the basis for the third-party allotment: none; Purpose: none

[Specific purposes for use of funds raised through the third-party allotment] Working capital and other funds, by year and in total: none

[Selection process, transaction history, and allotment details for each third-party allottee] Allottee, relationship to the Company or largest shareholder, selection process, transaction history/plans, number of shares allotted, remarks: none