[Amended] Material event report (rights offering)

What happened

[Amendment] Material Event Report (Decision on Rights Offering) 6.3 Union Korea Pharm Co., Ltd. Amendment Report (Filing) July 22, 2026

1. Disclosure document subject to amendment: Material Event Report (Decision on Rights Offering) 2. Original filing date of the disclosure document subject to amendment: May 18, 2026 3. Amended items Item / Reason for amendment / Before amendment / After amendment: 12. Expected listing date of new shares / Delay due to administrative processing with the Korea Securities Depository / 2026.07.29 / 2026.08.05

Material Event Report / Matters Subject to KRX Reporting Obligations To the Financial Services Commission / Korea Exchange May 18, 2026 Company name: Union Korea Pharm Co., Ltd. CEO: Seong Gwang-hyeon Head office address: 246 Munmakgongdan-gil, Munmak-eup, Wonju-si, Gangwon-do Phone: 02-489-3611; Website: http://www.ukp.co.kr Preparer: Position CEO, Name Seong Gwang-hyeon, Phone 02-489-3611

Decision on Rights Offering 1. Type and number of new shares: Common shares: 51,660,308; Other class shares: - 2. Par value per share (KRW): 500 3. Total issued shares before the capital increase: Common shares: 7,912,828; Other class shares: - 4. Purpose of fundraising: Facility funds: -; Business acquisition funds: -; Working capital: -; Debt repayment funds: -; Funds to acquire securities of other companies: -; Other funds: - 5. Method of capital increase: Third-party allotment Matters concerning other class shares: Basis in articles of incorporation: Article 10 (Preemptive Rights), Paragraph 2, Item 10; Content of the shares: Issuance of new shares through debt-to-equity conversion of rehabilitation security interests and rehabilitation claims; Other: Articles of incorporation amendment reflected in the rehabilitation plan, with court approval for the amendment 6. New share issue price: Common shares (KRW): 500; Other class shares: - 7. Reference share price: Common shares (KRW): -; Other class shares: - 7-1. Method of calculating the reference share price: Appraised value for a stock with no formed market price 7-2. Discount or premium rate to the reference share price (%): - 7-3. Basis for the discount (premium) rate: - 8. Basis in the articles of incorporation for the third-party allotment: Article 10 (Preemptive Rights), Paragraph 2, Item 10: issuance of new shares through debt-to-equity conversion of rehabilitation security interests and rehabilitation claims 9. Payment date: May 19, 2026 10. Dividend record date for new shares: January 1, 2026 11. Expected date of delivery of new share certificates: - 12. Expected listing date of new shares: August 5, 2026 13. Whether this constitutes a backdoor listing via in-kind contribution: No - Whether there is an in-kind contribution: Yes - Whether the in-kind contribution property includes shares of an unlisted company: Not applicable - In-kind contribution value of shares to be paid in: In-kind contribution value (KRW): -; Ratio to the Company's total assets for the most recent fiscal year (%): -; Number of shares to be paid in: - 14. Whether backdoor listing requirements are met: Not applicable 15. Board resolution date (decision date): May 13, 2026 - Attendance of outside directors: Present -; Absent - - Attendance of the auditor (audit committee member): - 16. Whether subject to filing of a securities registration statement: No 17. If exempted from filing, the reason: Article 277 of the Debtor Rehabilitation and Bankruptcy Act: When a debtor or new company that is a stock company issues stocks or bonds, Article 119 (Registration of public offering or sale) of the Financial Investment Services and Capital Markets Act does not apply. 18. Whether within a period during which subscription for short-sold shares is prohibited: No; Start date: -; End date: - 19. Whether subject to reporting to the Fair Trade Commission: Not applicable 20. Other matters for reference in investment decisions 1) The Company received approval of its rehabilitation plan from the Seoul Rehabilitation Court on May 12, 2026, pursuant to the Debtor Rehabilitation and Bankruptcy Act, and the board and general shareholders' meeting resolutions are replaced by the court's approval. 2) Pursuant to the approved rehabilitation plan, the Company plans to sequentially carry out a debt-to-equity conversion (effective date May 19, 2026), a capital reduction (consolidation) (effective May 27, 2026), and a third-party allotment rights offering (effective date May 28, 2026). 3) The payment date in Item 9 above is the effective date of the debt-to-equity conversion of rehabilitation claims, and there is no new cash payment of subscription money. 4) The expected new-share listing date in Item 12 above may change according to the rehabilitation court's decisions and administrative procedures, and will be re-disclosed if changed. 5) The in-kind contribution in Item 13 above refers to the repayment of the Company's debts (rehabilitation security interests and rehabilitation claims) through the issuance of new shares. 6) The board resolution date (decision date) in Item 15 above is the date the Company received the court's decision approving the rehabilitation plan. The purpose of the above new share issuance is to make repayment through debt-to-equity conversion of a portion of the rehabilitation claims. (as stated in the filing: both of these points are numbered "6" in the source) 7) The Company's largest shareholder will change as a result of this debt-to-equity conversion. 8) The above debt-to-equity conversion will proceed in accordance with the approved rehabilitation plan (the receiver will file an application for approval of the debt-to-equity conversion related to changes in shareholders' rights and obtain court approval, following which claims will be repaid and new shares issued), and may be subject to change depending on the processing by relevant authorities. 9) Fractional shares of less than one share arising from the debt-to-equity conversion will be retired without compensation by the receiver with the rehabilitation court's approval, and the number of issued shares and capital stock after the share consolidation may change due to fractional-share differences. 10) The effective date may change according to the progress of administrative processing. 11) If unconfirmed rehabilitation claims are confirmed through an investigation and confirmation trial, an objection lawsuit, or other litigation, new shares will be issued with the court's approval.

Additional information to be provided when a listed company intends to issue a stock for which no market price has been formed on the securities market (Unit: KRW, %) Trading-suspension-related information: Trading suspension date: October 11, 2024; Final closing price before trading suspension (A): 2,725; Reference share price valuation method: -; Valuation amount (B): -; Rate of change relative to closing price (B-A)/A x 100: -; Whether external valuation performed: -; External valuation institution name: -

[Basis, Purpose, etc. of Third-Party Allotment] Articles of incorporation provision serving as the basis for the third-party allotment: Article 10 (Preemptive Rights), Paragraph 2, Item 10: issuance of new shares through debt-to-equity conversion of rehabilitation security interests and rehabilitation claims Purpose of the third-party allotment: Debt repayment through debt-to-equity conversion

[Specific Purpose of Use of Funds Raised Through the Third-Party Allotment] [For working capital and other funds] (Unit: KRW) Fund use / Details / Amount planned for use by year: - / - / - Total: Other funds - Note 1: Debt repayment through debt-to-equity conversion

[Selection Process, Transaction History, Allotment Details, etc. by Third-Party Allottee] Allottee / Relationship with the Company or largest shareholder / Selection process / Transactions and plans within 6 months before and after the capital increase decision / Number of shares allotted / Remarks: Park Gwang-seok / - / Debt-to-equity conversion of rehabilitation claims / - / 9,455,845 / - Kookmin Bank Co., Ltd. / - / Debt-to-equity conversion of rehabilitation claims / - / 4,042,264 / - Korea Asset Management Corporation / - / Debt-to-equity conversion of rehabilitation claims / - / 2,419,598 / - Mark420 Co., Ltd. / - / Debt-to-equity conversion of rehabilitation claims / - / 2,160,064 / - Yeom Ho / - / Debt-to-equity conversion of rehabilitation claims / - / 1,394,410 / - Note: Not all allottees are listed; only the top 5 by number of shares allotted are listed.