Completion report on merger, etc. (merger)

What happened

Completion Report on Merger, etc. 6.0 Lightron Fiber-Optic Devices Co., Ltd. Completion Report on Merger, etc. (Merger) To the Governor of the Financial Supervisory Service July 22, 2026 Company name: Lightron Fiber-Optic Devices Co., Ltd. CEO: Kim Min-ho, Bae Gi-bok Head office address: 68 Munpyeongdong-ro, Daedeok-gu, Daejeon (Munpyeong-dong) Phone: 042-930-7700; Website: http://www.lightron.co.kr Preparer: Position Director, Name Park Seong-jin, Phone 042-930-7700

I. Schedule Classification / Date: - Merger decision board resolution date: May 20, 2026 (Wed) - Material event report filing date: May 20, 2026 (Wed) - Public notice of record date for confirming shareholders: May 20, 2026 (Wed) - Merger agreement date: May 21, 2026 (Thu) - Record date for confirming shareholders (*1): June 4, 2026 (Thu) - Small-scale merger public notice: June 4, 2026 (Thu) - Period for receiving notices of objection to the merger: Start date June 4, 2026 (Thu); End date June 18, 2026 (Thu) - Board resolution date approving the merger (*2): June 19, 2026 (Fri) - Public notice for creditors to raise objections: June 19, 2026 (Fri) - Creditor objection period: Start date June 19, 2026 (Fri); End date July 19, 2026 (Sun) - Merger date: July 22, 2026 (Wed) - Board resolution date on merger completion report (*3): July 22, 2026 (Wed) - Merger completion report public notice: July 22, 2026 (Wed) - Expected merger registration date: July 23, 2026 (Thu)

(*1) This is the record date for determining shareholders with rights to express objection to the small-scale merger. (*2) Lightron Fiber-Optic Devices Co., Ltd., the merging company, falls under a small-scale merger, so the shareholders' meeting for merger approval is replaced by a board resolution. (*3) The merger completion report meeting is replaced by a board resolution and website public notice procedure pursuant to Article 526, Paragraph 3 of the Commercial Act.

II. Changes in Shareholding of Major Shareholders, etc. The merging company (surviving company), Lightron Fiber-Optic Devices Co., Ltd., owns 100% of the shares of the merged company (dissolved company), Seyoung Technology Co., Ltd., and resolved to merge at a no-new-share-issuance ratio of 1.0000000:0.0000000. Accordingly, Lightron Fiber-Optic Devices Co., Ltd. will not issue any new shares as a result of this merger, and there is no change in the shareholding of major shareholders, etc.

III. Exercise of Appraisal Rights - This merger was conducted as a small-scale merger pursuant to Article 527-3 of the Commercial Act, so appraisal rights were not granted. - Pursuant to the Commercial Act and the Financial Investment Services and Capital Markets Act, the number of shareholders and shares that gave notice of objection to the board resolution on the small-scale merger via the Korea Securities Depository are as follows: Classification / Details: Number of dissenting shareholders: 4,305; Number of dissenting shares: 1,244,829 shares; Ratio to total issued shares: 1.15%

IV. Creditor Protection Matters The surviving company Lightron Fiber-Optic Devices Co., Ltd. and the dissolved company Seyoung Technology Co., Ltd. issued the public notice and formal demand for creditors to raise objections on June 19, 2026, and as of the expiration of the objection period on July 19, 2026, no creditor raised any objection. In addition, no decision has been made to repay debt or provide substantial security in connection with this matter.

V. Status of Related Litigation As of the date of this report, there is no litigation related to this merger that could affect the validity of the merger.

VI. Matters Concerning Allotment of New Shares, etc. Since this merger is conducted without issuing new shares (merger ratio 1.0000000:0.0000000), no new shares will be issued, and there is no separate merger consideration to be paid as a result of this merger.

VII. Summary Financial Information Before and After the Merger (Record date: March 31, 2026) (Unit: KRW thousand) Classification: Before merger - Lightron Fiber-Optic Devices Co., Ltd. (surviving) | Before merger - Seyoung Technology Co., Ltd. (dissolved) | After merger (estimated) - Lightron Fiber-Optic Devices Co., Ltd. Current assets: 55,350,508 | 772,699 | 56,123,207 Non-current assets: 50,369,823 | 201,537 | 50,571,360 Total assets: 105,720,331 | 974,236 | 106,694,567 Current liabilities: 23,436,215 | 875,997 | 24,312,212 Non-current liabilities: 2,532,291 | 0 | 2,532,291 Total liabilities: 25,968,506 | 875,997 | 26,844,503 Capital stock: 48,950,770 | 500,000 | 48,950,770 Capital surplus: 134,221,923 | 0 | 134,221,923 Accumulated other comprehensive income: 5,864,067 | 0 | 5,864,067 Other capital components: (2,875,129) | 0 | (2,776,890) Accumulated deficit: (106,409,806) | (401,762) | (106,409,806) Total equity: 79,751,825 | 98,238 | 79,850,064 Total equity and liabilities: 105,720,331 | 974,235 | 106,694,567

Note 1: The above summary statement of financial position was prepared based on the separate statements of financial position of Lightron Fiber-Optic Devices Co., Ltd. and Seyoung Technology Co., Ltd. for the first quarter of 2026 (as of March 31, 2026), the most recent financial statements available as of the filing date of this merger completion report, and may differ from the statement of financial position to be prepared as of the actual merger date (July 22, 2026). Note 2: The above post-merger financial statements have not been audited (reviewed) by an external auditor and are subject to change based on future external auditor audit (review) results.