Completion report on merger, etc. (merger)

What happened

EM-Tech Co., Ltd. / Completion Report on Merger, etc. (Merger)

To the Governor of the Financial Supervisory Service, July 24, 2026 Company name: EM-Tech Co., Ltd. | Co-CEOs: Jung Seung-gyu, Lee Seok-geun Head office: 40 Changwon-daero 1144beon-gil, Seongsan-gu, Changwon-si, Gyeongsangnam-do Phone: 055-710-6000; Website: http://www.em-tech.co.kr Preparer: Head of Division Woo Soo-myung, Phone 070-4030-6800

I. Schedule - Merger decision board resolution: May 22, 2026 - Merger agreement date: May 26, 2026 - Shareholder record date: June 8, 2026 (posted on company website) - Period for receiving notices of merger objection: June 8, 2026~June 22, 2026 - Merger approval board resolution: June 23, 2026 - Creditor-objection public notice/notification: June 23, 2026 (posted on company website) - Creditor-objection period: June 23, 2026~July 23, 2026 - Merger effective date: July 24, 2026 - Completion-report board resolution and notice: July 24, 2026 (posted on company website) - Scheduled merger registration date: July 27, 2026 Note 1) This is a small-scale merger under Commercial Act Article 527-3, so shareholder-meeting approval is replaced by board approval, and dissenting shareholders are not granted appraisal rights under Article 527-3(5). Note 2) The completion report is handled via board resolution and public notice under Commercial Act Article 526(3).

II. Changes in major shareholder ownership EM-Tech (surviving company) holds 100% of BSL Co., Ltd.'s (merged-out company) issued shares; this is a no-capital-increase merger issuing no merger-related new shares. Accordingly, there is no change in EM-Tech's largest shareholder's share ownership or ratio after the merger.

III. Exercise of appraisal rights As this is a small-scale merger under Commercial Act Article 527-3, no appraisal rights are granted. Notices of objection were received June 8, 2026~June 22, 2026; a total of 470 shareholders notified objection, representing 1,734,654 shares (10.97% of total shares outstanding).

IV. Creditor protection EM-Tech and BSL Co., Ltd. issued the creditor-objection notice on June 23, 2026; no creditors raised objections by the deadline of July 23, 2026.

V. Related litigation: As of the filing date, no lawsuit affecting the merger's validity has been brought.

VI. New share allotment: Not applicable (no-capital-increase merger, no new shares issued).

VII. Summary pre/post-merger financial information (as of March 31, 2026) (Unit: KRW thousand) EM-Tech (pre-merger) BSL (pre-merger) EM-Tech (post-merger, surviving, estimated) Current assets 53,068,574 24,759 53,070,031 Non-current assets 192,774,933 35,250 192,800,263 Total assets 245,843,507 60,009 245,870,294 Current liabilities 54,454,586 3,592,018 54,979,892 Non-current liabilities 18,944,182 1,000,000 18,944,182 Total liabilities 73,398,768 4,592,018 73,924,074 Capital stock 8,652,968 2,506,790 8,652,968 Capital surplus 74,687,572 3,608,386 74,687,572 Other capital items (9,579,906) - (9,579,906) Accumulated other comprehensive income 3,241,861 - 3,241,861 Retained earnings 95,442,244 (10,647,185) 94,943,725 Total equity 172,444,739 (4,532,009) 171,946,220 Total liabilities and equity 245,843,507 60,009 245,870,294

Note 1) The above is based on the separate financial statements of EM-Tech and BSL as of March 31, 2026, the most recent available as of the filing date, and may differ from the statement prepared as of the actual merger effective date (July 24, 2026). Note 2) The post-merger figures above have not been audited (or reviewed) by an external auditor and may change based on that audit (review).