[Amended] Material event report (merger)

What happened

Rftech Co., Ltd. / Material Event Report (Merger Decision) / 6.2

Amendment Report, July 24, 2026 1. Disclosure document being amended: Material event report (merger decision) 2. Original filing date: April 13, 2026 3. Amendments

Item 2 (correction of clerical error): original filing date corrected from April 14, 2026 to April 13, 2026.

Item 10. Merger schedule (schedule change) - Period for receiving notice of merger objection: Before Aug 4~Aug 18, 2026 / After Aug 6~Aug 28, 2026 - Scheduled shareholders' meeting: Before Aug 19, 2026 / After Aug 31, 2026 - Appraisal-rights exercise period: Before Aug 19~Sep 9, 2026 / After Aug 31~Sep 21, 2026 - Old share-certificate submission period: None both before and after - Scheduled trading-halt period: None both before and after - Creditor-objection period: Before Aug 20~Sep 21, 2026 / After Sep 1~Oct 2, 2026 - Merger effective date: Before Sep 22, 2026 / After Oct 3, 2026 - Completion-report meeting: None stated either way (replaced by board notice per item 18) - Scheduled merger registration date: Before Sep 30, 2026 / After Oct 16, 2026 - New share certificate delivery date: None, both - New share listing date: Before Oct 13, 2026 / After Oct 29, 2026

Item 13. Appraisal rights - exercise procedure/method/period/location (schedule change) a. Dissent notice: shareholders of record as of the record date (June 30, 2026) who wish to dissent must notify the company in writing before the shareholders' meeting; beneficial shareholders notify their securities firm. Deadline for dissent moved from 3 business days before the meeting (previously Aug 14, 2026) to Aug 26, 2026; securities firms relay dissent to the Korea Securities Depository by 2 business days before the meeting (previously Aug 17) now Aug 27, 2026; the Depository notifies the company 1 business day before the meeting (previously Aug 18) now Aug 28, 2026. b. Appraisal request: within 20 days of the shareholders' meeting resolution, in writing. Beneficial shareholders must submit requests to their securities firm no later than 2 business days before the appraisal-rights period ends - previously Sep 7, 2026, now Sep 17, 2026. c. Receiving locations: Rftech (surviving company): 60 Jugyangdae-ro 1763beon-gil, Wonsam-myeon, Cheoin-gu, Yongin-si, Gyeonggi-do; Eco Volt Co., Ltd. (merged-out company): 433-31 Sandong-ro, Eumbong-myeon, Asan-si, Chungcheongnam-do. d. Request period - Before: objection-notice period Aug 4~Aug 18, 2026; meeting Aug 19, 2026; appraisal-rights period Aug 19~Sep 9, 2026. After: objection-notice period Aug 6~Aug 28, 2026; meeting Aug 31, 2026; appraisal-rights period Aug 31~Sep 21, 2026.

Item 13. Appraisal rights - payment timing/method (schedule change) a. Payment method unchanged (registered shareholders by bank transfer; beneficial shareholders to their brokerage account). b. Payment date: Before - Rftech and Eco Volt both Sep 21, 2026. After - both Oct 2, 2026 (subject to change).

Item 17. Future corporate-restructuring plans: wording-only correction; substantive content unchanged - automotive-parts-business downsizing; relocating the Yongin plant's equipment and staff to Eco Volt's Asan site; sale of the Yongin plant and of subsidiary SF Innotek Vina Co., Ltd. for additional cash; bio-business divestiture completed April 15, 2026 by selling 910,747 of 1,890,625 RF Bio shares to Access Bio; planned sale or scale-down of the semiconductor-equipment business.

Item 18. Other matters relevant to investment judgment (schedule change) f. The completion-report meeting referenced in item 10 is replaced, under Commercial Act Article 526(3), by board resolution and public notice; the date moves from September 22, 2026 to October 6, 2026.

Material Event Report / Korea Exchange filing requirement To the Financial Services Commission / Korea Exchange, July 24, 2026 Company name: Rftech Co., Ltd. | CEO: Cho Kyung-sook Head office: 60 Jugyangdae-ro 1763beon-gil, Wonsam-myeon, Cheoin-gu, Yongin-si, Gyeonggi-do Phone: 070-5126-0139; Website: http://www.rftech.co.kr Preparer: Disclosure officer Ko Dae-eui, Phone 070-5126-0139

Merger Decision 1. Merger method: Rftech absorbs Eco Volt Co., Ltd. - surviving company: Rftech; merged-out company: Eco Volt; post-merger name of surviving company: Rftech. Merger form: not applicable. 2. Merger purpose: to resolve the risks from Rftech's concentrated customer base and volatile end markets in its core mobile-phone-parts business, by focusing on AI-related 5G communication technology, building a full lineup of 5G antennas/filters, and entering RU filter mass production as the company's new core business; funds obtained support stable R&D and high-value production without external borrowing. 3. Material effects of the merger 1) Effect on management: both companies are KOSDAQ-listed. As of the securities registration statement date, Rftech's largest shareholder is Osung Advanced Materials Co., Ltd. with 30.46% (39.95% combined with related parties); Eco Volt's largest shareholder is also Osung Advanced Materials, with 29.89% (29.94% combined with related parties). After the merger, Osung's stake in the surviving company is expected to change from 30.46% to 30.29%, with no change of largest shareholder; the combined stake of the largest shareholder and related parties is expected to be 36.82%. 2) Effect on finances: Rftech (IT mobile parts/communication equipment) will merge with Eco Volt (automotive lighting modules/parts), expecting cost savings through integration and improved management efficiency and scale. The merger is expected to consolidate overseas production bases (including Vietnam), personnel and technology resources, cutting duplicate costs and improving operating efficiency, with joint-procurement cost savings and consolidated administration. Specifically, after the merger Rftech plans to consolidate domestic sites by moving the Yongin plant's equipment/personnel to Eco Volt's Asan site and to sell the Yongin plant for additional cash. Overseas, Eco Volt's Vietnam subsidiary SF Innotek Vina Co., Ltd. is currently being sold, expected to cut duplicate overseas costs and free capital for reinvestment. In the medium-to-long term, combined R&D resources and financial capacity will fund next-generation communication technology - RF modules for 5G Advanced/6G wireless infrastructure to handle network-traffic growth from AI services (large-data transmission, real-time inference, edge computing, industrial automation, autonomous driving/robotics/smart factories), raising demand for base-station antenna, beamforming (massive MIMO), filter and RF front-end performance. This is expected to raise R&D headcount/cost but support revenue growth and profitability. 4. Merger ratio: Rftech : Eco Volt = 1 : 0.2027268 - the reference share price for each company was the simple average of the one-month, one-week and most-recent-day volume-weighted average closing prices as of the day before the board resolution, then adjusted for Rftech's par-value consolidation and Eco Volt's stock split and no-payment capital reduction. 5. Basis for the merger ratio: as both companies are KOSDAQ-listed, the merger value was calculated under Enforcement Decree Article 176-5(1)(1) of the Financial Investment Services and Capital Markets Act, then adjusted: Rftech's par value consolidated from KRW 500 to KRW 2,500; Eco Volt's par value split from KRW 1,000 to KRW 500 and then reduced without payment (reduction ratio 80.0%). a. Rftech common-share merger value - reference date April 12, 2026 (day before the earlier of the board-resolution date and merger-agreement date, both April 13, 2026): one-month volume-weighted average closing price (2026.03.13-2026.04.12) KRW 1,819; one-week (2026.04.06-2026.04.12) KRW 1,892; most-recent-day closing price (2026.04.10) KRW 2,010; reference share price KRW 1,907; reference price after par-value consolidation KRW 9,535; merger value KRW 9,535 (no premium/discount applied). b. Eco Volt common-share merger value - same reference date: one-month KRW 788; one-week KRW 766; most-recent-day closing price (2026.04.10) KRW 766; reference share price KRW 766; reference price after stock split KRW 386.5; reference price after no-payment capital reduction KRW 1,932.5; merger value KRW 1,933 (no premium/discount applied). Resulting merger ratio: 1:0.2027268 (Rftech:Eco Volt). Corporate valuation of surviving/merged-out companies: not applicable. 6. External valuation: Not applicable - both are KOSDAQ-listed and the merger value was determined under Capital Markets Act Article 165-4 and Enforcement Decree Article 176-5(1)(1); no external valuation required. External valuator name/period/opinion: None. 7. Type and number of merger-related new shares: common shares 4,111,636; class shares: None. 8. Merger counterparty: Eco Volt Co., Ltd.; main business: automotive new-parts manufacturing; relationship to company: affiliate; most recent fiscal-year financials (KRW): total assets 253,843,277,165; capital stock 70,784,607,000; total liabilities 37,215,797,837; revenue 217,426,570,735; total equity 216,627,479,328; net loss 24,908,902,623; external auditor: Taeil Accounting Corporation; audit opinion: Unqualified. 9. Newly established merger company: Not applicable. 10. Merger schedule: agreement date April 13, 2026; shareholder record date June 30, 2026; shareholder register closure: None; objection-notice period Aug 6~Aug 28, 2026; shareholders' meeting Aug 31, 2026; appraisal-rights period Aug 31~Sep 21, 2026; old-certificate submission: None; trading-halt period: None; creditor-objection period Sep 1~Oct 2, 2026; merger effective date Oct 3, 2026; completion-report meeting: None (board notice instead); merger registration date Oct 16, 2026; new-certificate delivery date: None; new-share listing date Oct 29, 2026. 11. Backdoor listing: Not applicable. 12. Target meets backdoor-listing criteria: Not applicable. 13. Appraisal rights: eligibility/procedure under Commercial Act Article 522-3 and Capital Markets Act Article 165-5 as above; expected purchase price KRW 9,325; payment timing/method as amended above (Oct 2, 2026, subject to change); dissenting shareholders who vote in favor lose appraisal rights; shares sold and reacquired during the relevant period lose eligibility; appraisal rights cannot be withdrawn once exercised. If the aggregate appraisal-rights purchase amount for Rftech and Eco Volt combined exceeds KRW 15,000,000,000, either party may terminate the merger agreement. 14. Date of board resolution: April 13, 2026 - independent (outside) directors present: 1, absent: None; auditor (audit committee member) present. 15. Put-option or similar agreement: No. 16. Subject to securities registration statement: Yes; exemption reason: not applicable. 17. Future corporate-restructuring plans: as stated in the amendment above (automotive-parts downsizing, Yongin-to-Asan relocation, asset sales, bio/semiconductor-equipment divestiture). Additionally, post-merger Rftech plans R&D investment in AI-oriented modules and 5G Advanced/6G technology, expanding its antenna/filter R&D organization. Core products: Antenna Unit (AU), Antenna Filter Unit (AFU), Micro Filter, Macro/RU Filter for 5G base stations, building on Samsung Electronics supply experience and on its entry into the 5G filter market in 2024; future technologies: multi-band antennas/filters (n25/n66, n3/n1/n7), higher-order massive MIMO beyond 32T32R/64T64R, high-frequency/low-loss RF design for n104/FR3 and 6G-precursor bands, lighter/thinner filter structures, integrated AFU/RF-module design, plus manufacturing automation (SMT, PIM measurement, filter tuning, visual inspection). Technology roadmap: 2026 - build 5G product lineup, enter mass production (expand Samsung-bound AU/AFU production, enter RU Filter mass production, stabilize Micro/Macro-RU Filter development, build Ericsson/global-customer base). 2027 - full 5G product-line mass-production transition, prepare 5G Advanced (multi-band antenna/filter, FDD-band technology, cost-reduced filter structures). 2028 - full-scale 5G Advanced technology (higher-order massive MIMO, low-loss antenna elements, sheet-metal/air-strip/monolithic filter structures, lighter/thinner/simplified processes). 2029 - prepare 6G-precursor technology, expand joint development with customers (n104/FR3 antenna/filter, high-frequency low-loss materials, integrated AFU design, Tier-1 customer collaboration). 2030 - secure initial 6G-response RF module technology (6G candidate bands, 128T/256T-class massive MIMO review, ultra-high-frequency integrated antenna/filter modules).

[New-business spending plan] (Unit: KRW 100 million, %) 2026: estimated 5G revenue 119; R&D/facility/total spend 27/131/158; ratio to revenue 114.21%; goal: pre-mass-production customer evaluation/approval (QPA); key items: anechoic chamber, PDM, beamformer, CST/AWR/ANSYS 2027: revenue 228; spend 29/58/87; ratio 33.81%; goal: continued verification as product line expands; items: mass-production jig/fixture, test fixture, process-verification equipment 2028: revenue 503; spend 29/70/99; ratio 17.31%; goal: mass-production stabilization/performance improvement; items: automated inspection, filter assembly/tuning aids 2029: revenue 1,008; spend 35/78/113; ratio 9.92%; goal: respond to growing model count; items: customer-specific fixtures, test-line expansion 2030: revenue 1,517; spend 35/68/103; ratio 6.07%; goal: win next-generation 5G+/6G projects; items: 6G-precursor test environment, high-frequency/high-density module verification equipment

As of the securities registration statement date, Rftech's development organization totals 33 (13 antenna, 17 filter, 3 defense/DPT); by end-2026 plans to add 3 antenna and 2 DPT staff; from 2027 maintains about 17 antenna/17 filter/6 DPT; by 2028 about 40 total; from 2029 expands to about 50. [Projected R&D headcount by year, 2026-2030]: Antenna 13→16,17,17,22,22; Filter 17,17,17,17,20,20; DPT 3,5,6,6,8,8; Total RF 33,38,40,40,50,50.

18. Other matters relevant to investment judgment a. Under Commercial Act Articles 522 and 434, merger approval requires a special resolution (at least two-thirds of voting shares present and at least one-third of total shares outstanding); failure would void the merger. b. No payment other than new shares (and cash for odd lots) will be made to shareholders. c. Item 7 (new shares) may change depending on appraisal-rights exercise by Eco Volt shareholders after the merger-agreement approval meeting; no new shares will be issued for treasury shares Eco Volt acquires through its own shareholders' appraisal-rights exercise. d. Eco Volt's financials in item 8 are as of its FY2025 consolidated financial statements. e. The schedule in item 10 is as of the filing date and may change due to regulatory approvals. f. [schedule-change amendment - Oct 6, 2026, see above] g. Expected appraisal purchase prices: Rftech KRW 9,325; Eco Volt KRW 1,968 (reflecting par-value consolidation/stock split/capital reduction). If no price agreement is reached, the price is determined under Capital Markets Act Article 165-5(3) and Enforcement Decree Article 176-7(3) based on pre-resolution market trading prices; either party may petition the court.

Rftech expected appraisal price calculation (reference date April 12, 2026): 2-month volume-weighted average closing price (2026.02.13-2026.04.12) KRW 1,885; 1-month (2026.03.13-2026.04.12) KRW 1,819; 1-week (2026.04.06-2026.04.12) KRW 1,892; reference purchase price [(1+2+3)/3] KRW 1,865; final purchase price after share consolidation (x5) KRW 9,325.

Rftech daily price data (date, closing price, volume, closing price x volume): 2026/04/10 KRW 2,010, 4,198,020 sh, KRW 8,438,020,200; 2026/04/09 KRW 1,549, 652,430, KRW 1,010,614,070; 2026/04/08 KRW 1,542, 192,790, KRW 297,282,180; 2026/04/07 KRW 1,542, 303,348, KRW 467,762,616; 2026/04/06 KRW 1,600, 334,470, KRW 535,152,000; 2026/04/03 KRW 1,554, 317,653, KRW 493,632,762; 2026/04/02 KRW 1,521, 431,816, KRW 656,792,136; 2026/04/01 KRW 1,620, 201,997, KRW 327,235,140; 2026/03/31 KRW 1,639, 142,551, KRW 233,641,089; 2026/03/30 KRW 1,639, 238,102, KRW 390,249,178; 2026/03/27 KRW 1,685, 292,984, KRW 493,678,040; 2026/03/26 KRW 1,783, 312,663, KRW 557,478,129; 2026/03/25 KRW 1,894, 562,008, KRW 1,064,443,152; 2026/03/24 KRW 1,775, 193,805, KRW 344,003,875; 2026/03/23 KRW 1,697, 106,309, KRW 180,406,373; 2026/03/20 KRW 1,759, 145,238, KRW 255,473,642; 2026/03/19 KRW 1,699, 140,450, KRW 238,624,550; 2026/03/18 KRW 1,775, 149,647, KRW 265,623,425; 2026/03/17 KRW 1,780, 228,944, KRW 407,520,320; 2026/03/16 KRW 1,740, 124,602, KRW 216,807,480; 2026/03/13 KRW 1,723, 141,769, KRW 244,267,987; 2026/03/12 KRW 1,712, 294,383, KRW 503,983,696; 2026/03/11 KRW 1,730, 613,636, KRW 1,061,590,280; 2026/03/10 KRW 1,723, 172,220, KRW 296,735,060; 2026/03/09 KRW 1,667, 256,764, KRW 428,025,588; 2026/03/06 KRW 1,805, 257,456, KRW 464,708,080; 2026/03/05 KRW 1,818, 591,786, KRW 1,075,866,948; 2026/03/04 KRW 1,658, 941,412, KRW 1,560,861,096; 2026/03/03 KRW 1,960, 7,962,864, KRW 15,607,213,440; 2026/02/27 KRW 2,365, 970,914, KRW 2,296,211,610; 2026/02/26 KRW 1,821, 347,652, KRW 633,074,292; 2026/02/25 KRW 1,863, 213,180, KRW 397,154,340; 2026/02/24 KRW 1,932, 241,419, KRW 466,421,508; 2026/02/23 KRW 2,020, 919,976, KRW 1,858,351,520; 2026/02/20 KRW 1,771, 83,614, KRW 148,080,394; 2026/02/19 KRW 1,825, 162,022, KRW 295,690,150; 2026/02/13 KRW 1,779, 150,329, KRW 267,435,291. (Source: Korea Exchange, http://www.krx.co.kr) Eco Volt's own appraisal price is calculated in its own material event report.

h. If the shareholders' meeting rejects the merger, appraisal rights lapse and the merger agreement does not take effect. i. Appraisal-rights claimants cannot withdraw their request after the appraisal-rights period ends. j. On March 10, 2026, the company resolved a share consolidation combining 5 common shares of KRW 500 par value into 1 common share of KRW 2,500 par value, reducing total shares outstanding from 45,241,115 to 9,048,223. k. Merger-agreement termination conditions (Article 12, conditions precedent - required approvals, performance of covenants, no material adverse change; Article 13, effectiveness/termination - by mutual written agreement; failure to obtain shareholder/board approval; force majeure or material adverse change; failure of conditions precedent; or aggregate appraisal-rights purchase price for both companies exceeding KRW 15,000,000,000 (fifteen billion won)). Termination effects include return/destruction of exchanged information within 14 days and preservation of damages claims and certain surviving clauses. ※ See Rftech's forthcoming securities registration statement for further detail. (condensed translation)