Completion report on merger, etc. (merger)

What happened

Completion Report on Merger, etc. 6.0 Xperix Co., Ltd. Completion Report on Merger, etc. (Merger) To the Governor of the Financial Supervisory Service July 22, 2026 Company name: Xperix Co., Ltd. CEO: Yoon Sang-cheol Head office address: 37 Sagimakgol-ro 62beon-gil, Jungwon-gu, Seongnam-si, Gyeonggi-do Phone: 1588-8817; Website: http://www.xperix.com Preparer: Position Executive Director, Name Kim Nam-gyun, Phone 1588-8817

I. Schedule Classification / Date / Remarks: - Merger decision board resolution date: 2026-05-18 / - - Public notice of record date for confirming shareholders: 2026-05-18 / Posted on company website - Merger agreement date: 2026-05-19 / - - Record date for confirming shareholders: 2026-06-02 / - - Small-scale merger public notice: 2026-05-19 / Posted on company website - Period for receiving notices of objection to the merger: Start date 2026-06-02 / -; End date 2026-06-16 / - - Board resolution date approving the merger: 2026-06-17 / In lieu of general shareholders' meeting - Public notice for creditors to raise objections: 2026-06-18 / Posted on company website - Creditor objection period: Start date 2026-06-18 / -; End date 2026-07-20 / - - Merger date: 2026-07-21 / - - Board resolution date on merger completion report: 2026-07-22 / In lieu of general shareholders' meeting - Merger completion report public notice: 2026-07-22 / Posted on company website - Expected merger registration date: 2026-07-22 / -

Note 1: This merger is a small-scale merger under Article 527-3 of the Commercial Act, so appraisal rights (share purchase demand rights) are not recognized, and approval by the shareholders' meeting of the surviving company was replaced by board approval. Note 2: The merger completion report meeting was replaced by a public notice procedure pursuant to a board resolution under Article 526 of the Commercial Act, and the notice was posted on the Company's website.

II. Changes in Shareholding of Major Shareholders, etc. Xperix Co., Ltd., the surviving company, owns 100% of the issued shares of ANeut Co., Ltd. (the dissolved company), excluding treasury shares, and resolved to merge at a no-new-share-issuance ratio of 1:0. Accordingly, Xperix 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 Since this merger is conducted as a small-scale merger under Article 527-3 of the Commercial Act, appraisal rights (share purchase demand rights) are not granted. In addition, pursuant to Article 527-3 of the Commercial Act, notices of objection to the merger were accepted from June 2, 2026 to June 16, 2026; a total of 441 shareholders gave notice of their objection to the merger, representing a total of 469,057 shares (1.28% of total issued shares).

IV. Creditor Protection Matters The surviving company Xperix Co., Ltd. and the dissolved company ANeut Co., Ltd. gave public notice for creditors to raise objections on June 18, 2026, and as of the expiration of the objection period on July 20, 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 1:0), no new shares will be issued, and there is no separate merger consideration (cash payment) to be paid as a result of this merger.

VII. Summary Financial Information Before and After the Merger (Unit: KRW) Classification: Before merger - Xperix Co., Ltd. (surviving) | Before merger - ANeut Co., Ltd. (dissolved) | After merger - Xperix Co., Ltd. Current assets: 26,822,810,956 | 527,405,833 | 27,350,216,789 Non-current assets: 82,180,028,606 | 82,086,363 | 82,992,679,237 Total assets: 109,002,839,562 | 609,492,196 | 110,342,896,026 Current liabilities: 20,224,765,596 | 1,329,392,022 | 21,164,140,452 Non-current liabilities: 409,680,260 | 115,412,110 | 525,092,370 Total liabilities: 20,634,445,856 | 1,444,804,132 | 21,689,232,822 Capital stock: 18,243,272,500 | 90,017,500 | 18,243,272,500 Capital surplus: 81,946,577,040 | 1,315,907,925 | 81,946,577,040 Capital adjustments: 3,316,044,250 | 101,618,459 | 3,316,044,250 Retained earnings (deficit): (15,137,500,084) | (2,342,855,820) | (14,852,230,586) Total equity: 88,368,393,706 | (835,311,936) | 88,653,663,204 Total liabilities and equity: 109,002,839,562 | 609,492,196 | 110,342,896,026

Note 1: The above summary financial information was prepared based on the separate statement of financial position 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 as of the merger date, July 21, 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 the external auditor's audit (review).