[Amended] Rights offering (paid-in capital increase) decision (subsidiary)

A later amendment corrects this filing, so the terms on this page may be out of date. See the latest version (2026-07-31) →

What happened

Atum / Rights Offering (Paid-in Capital Increase) Decision (Subsidiary's Material Management Matter) / (2026.07.27) - Amendment Report (Filing) Amendment date: 2026-07-27

1. Disclosure document being amended: rights offering decision (subsidiary's material management matter) 2. Filing date of the document being amended: 2026-07-16 3. Reason for amendment: correction of item 9, payment date 4. Amendment: Item 9 (Payment date): Before - 2026-07-31; After - 2026-08-03

Rights Offering (Paid-in Capital Increase) Decision (Subsidiary's Material Management Matter) Report on a material management matter of the subsidiary ATUM VINA CO., LTD.

1. Type and number of new shares: not applicable (see note below on the subsidiary's capital structure) 2. Par value per share: not applicable 3. Total shares issued before the capital increase: not applicable 4. Purpose of financing: other funds, KRW 7,444,000,000 (all other categories: none) 5. Method of capital increase: third-party allotment 6. New-share issue price: not applicable 7. Discount/premium to reference price: not applicable 8. Articles-of-incorporation basis for third-party allotment: not applicable 9. Payment date: 2026-08-03 10. Dividend record date for new shares: not applicable 11. Expected date of delivery of new share certificates: not applicable

12. Matters concerning in-kind contribution - Whether there is an in-kind contribution: Yes - Whether the in-kind contribution includes shares of an unlisted company: No - Value of the in-kind contribution to be paid in: KRW 7,444,000,000, representing 94.33% of the Company's total assets as of the most recent fiscal year-end - Shares to be issued for the in-kind contribution: not applicable

13. Board resolution date: 2026-07-16; outside director attendance: not applicable; audit committee member who is not an outside director: not applicable 14. Securities registration statement required: No 15. Reason for exemption: the subsidiary is an unlisted foreign company, so this does not constitute a public offering or sale of securities under Article 11, Paragraph 1 of the Enforcement Decree of the Financial Investment Services and Capital Markets Act. 16. Fair Trade Commission filing required: No

17. Other matters of reference for investment decisions - This disclosure concerns a rights offering by debt-to-equity conversion at ATUM VINA CO., LTD., a wholly owned (100%) major subsidiary of the Company, pursuant to an offset agreement on intercompany receivables and payables. - The "other funds" amount in item 4 is the KRW equivalent of USD 5,000,000, converted at the Seoul Money Brokerage Services' first-quoted basic rate on the board resolution date (USD 1 = KRW 1,488.80). - Item 9 "Payment date" is the expected date of completion of the debt-to-equity conversion and may change as the process proceeds. - The usual disclosure of specific use of funds for working-capital/other-funds categories is omitted, as this is a rights offering via in-kind contribution. - In the subsidiary information below, the subsidiary's total assets are as of the separate financial statements at year-end 2025, and the parent's consolidated total assets are as of the most recent fiscal year-end (2025.12.31) consolidated financial statements under K-IFRS. - ATUM VINA CO., LTD., an unlisted foreign company, does not issue shares in the conventional sense and so discloses only an ownership percentage; its capital is not divided into shares (no concept of share count or par value), and shareholders hold an equity interest (paid-in capital under Korean accounting) rather than shares. - The Company's (Atum Co., Ltd.'s) ownership of ATUM VINA CO., LTD. (Vietnam) remains unchanged at 100% before and after this capital contribution. - Details are delegated to the representative director.

[Third-party allotment basis and purpose]: basis in articles of incorporation - not applicable; purpose - improving the financial structure by converting debt into capital. [Third-party allottee]: Atum Co., Ltd., the largest shareholder, selected because this is a debt-to-equity conversion; no new shares are allotted, as the subsidiary (a Vietnamese entity) does not issue shares.

[Subsidiary information] Subsidiary name: Atum Vietnam entity (English: ATUM VINA CO., LTD.); representative: LEE YONG MUN; main business: manufacture of charger transformers; major subsidiary: Yes; subsidiary's total assets (KRW): 7,891,335,812; parent's consolidated total assets (KRW): 72,862,440,037; ratio to parent's consolidated total assets: 10.83%