[Amended] Material event report (rights offering)

What happened

Material event report (rights offering) 6.4 Union Korea Pharm Co., Ltd. Amendment Report (Filing) July 29, 2026

1. Disclosure document subject to amendment: Material event report (rights offering) 2. Original filing date of the document subject to amendment: May 18, 2026 3. Amended item

Item: 12. Expected listing date of the new shares Reason for amendment: Delay due to processing with the Korea Securities Depository Before amendment: 2026.08.05 After amendment: 2026.08.18

Material event report / Matter subject to KRX reporting obligation To: Financial Services Commission / Korea Exchange May 18, 2026

Company name: Union Korea Pharm Co., Ltd. CEO: Sung Kwang-hyun Head office: 246 Munmak-gongdan-gil, Munmak-eup, Wonju-si, Gangwon-do (Tel) 02-489-3611 (Website) http://www.ukp.co.kr Preparer: (Title) CEO (Name) Sung Kwang-hyun (Tel) 02-489-3611

Rights Offering Decision

1. Type and number of new shares: Common shares 51,660,308 shares; Other shares: - 2. Par value per share (KRW): 500 3. Total shares issued before the capital increase: Common shares 7,912,828 shares; Other shares: - 4. Purpose of capital raising: Facility funds (KRW): -; Business-acquisition funds (KRW): -; Working capital (KRW): -; Debt-repayment funds (KRW): -; Funds to acquire securities of another company (KRW): -; Other funds (KRW): - 5. Method of capital increase: Third-party placement

[Regarding the other shares] Basis in the articles of incorporation: Article 10 (Preemptive rights), Paragraph 2, Item 10 Nature of the shares: Case of issuing new shares by converting rehabilitation security interests and rehabilitation claims into equity Other: Amendment to the articles of incorporation as reflected in the rehabilitation plan, with court approval obtained for the amendment

6. New-share issue price: Common shares (KRW) 500; Other shares: - 7. Reference share price: Common shares (KRW): -; Other shares: - 7-1. Method of calculating the reference share price: Appraised value for a stock with no formed market price 7-2. Discount or premium rate on the reference share price (%): - 7-3. Basis for the discount (premium) rate: - 8. Basis in the articles of incorporation for the third-party placement: Article 10 (Preemptive rights), Paragraph 2, Item 10, issuance of new shares by converting rehabilitation security interests and rehabilitation claims into equity 9. Payment date: May 19, 2026 10. Dividend-record start date for the new shares: January 1, 2026 11. Expected date of delivery of new share certificates: - 12. Expected listing date of the new shares: August 18, 2026 13. Whether this constitutes a backdoor listing via in-kind contribution: No - Whether there is an in-kind contribution: Yes - Whether the in-kind contribution assets include shares of an unlisted stock corporation: Not applicable - In-kind contribution value of the shares to be paid in: In-kind contribution value (KRW): -; As % of the company's total assets in the most recent fiscal year: - - Number of shares to be paid in: - 14. Whether backdoor-listing requirements are met: Not applicable 15. Board resolution date (decision date): May 13, 2026 - Independent (outside) director* attendance: Present (persons): -; Absent (persons): - - Auditor (audit committee member) attendance: - 16. Whether a securities registration statement must be filed: No 17. If exempted from filing, the reason: Article 277 of the Debtor Rehabilitation and Bankruptcy Act, when a debtor that is a stock corporation, or a new company, issues shares or bonds, Article 119 (Registration of a public offering or sale) of the Financial Investment Services and Capital Markets Act does not apply. 18. Whether this falls within a period during which subscription is prohibited due to short selling: No; Start date: -; End date: - 19. Whether subject to Fair Trade Commission reporting: Not applicable * "Independent director" applies to listed companies; "outside director" applies to unlisted companies. 20. Other matters for reference in investment decisions 1) The company received court approval of its rehabilitation plan from the Seoul Bankruptcy Court on May 12, 2026 under the Debtor Rehabilitation and Bankruptcy Act; the board and general shareholders' meeting resolutions are replaced by the court's approval. 2) Under the approved rehabilitation plan, the company plans to carry out, in sequence: the debt-to-equity conversion (effective May 19, 2026), a capital reduction through share consolidation (effective May 27, 2026), and the third-party placement rights offering (effective May 28, 2026). 3) Item 9 above (the payment date) is the effective date of the debt-to-equity conversion of the rehabilitation claims; there is no new cash payment for the shares. 4) Item 12 above (the expected listing date of the new shares) may change depending on the rehabilitation court's decisions and administrative procedures, and will be re-disclosed if changed. 5) Item 13 above (the in-kind contribution) refers to repaying the company's debts (rehabilitation security interests and rehabilitation claims) through the issuance of new shares. 6) Item 15 above (the board resolution date/decision date) is the date the company received the court's decision approving the rehabilitation plan. 6) (as stated in the filing, the source repeats item number 6) The purpose of the above new-share issuance is to make repayment through the debt-to-equity conversion of certain rehabilitation claims. 7) The company's largest shareholder is expected to change as a result of this debt-to-equity conversion. 8) The execution procedure for the above debt-to-equity conversion will proceed under the approved rehabilitation plan (the administrator will file an application for approval of the change in shareholders' rights via debt-to-equity conversion, obtain court approval, and then repay claims and issue new shares), and may change depending on how relevant agencies process the matter. 9) Fractional shares of less than one whole share arising from the debt-to-equity conversion will be retired without compensation, with the rehabilitation court's approval obtained by the administrator; the number of shares issued and the capital amount after the share consolidation may change due to such fractional-share differences. 10) The effective date may change depending on how the administrative process proceeds. 11) If unconfirmed rehabilitation claims are confirmed through an investigation-and-confirmation trial, an objection lawsuit, or other litigation, new shares will be issued with the court's approval.

Where a listed company intends to issue a stock for which no market price has been formed on the securities market, the following information is additionally stated (Unit: KRW, %): Trading-suspension-related information, Trading suspension date: October 11, 2024; Final closing price before the trading suspension (A): KRW 2,725 Method of appraising the reference share price: - Rate of change vs. closing price (B-A)/A*100: - External appraisal, Whether performed: -; Appraisal institution name: -; Appraisal method: -; Appraisal value (B): -

[Basis and purpose of the third-party placement] Articles-of-incorporation provision forming the basis for the third-party placement: Article 10 (Preemptive rights), Paragraph 2, Item 10, issuance of new shares by converting rehabilitation security interests and rehabilitation claims into equity Purpose of the third-party placement: Debt repayment through debt-to-equity conversion

[Specific purpose of use of funds raised through the third-party placement] [In the case of working capital / other funds] (Unit: KRW) Fund use: Other funds; Detailed breakdown: -; Planned amount of use by year: - Total: -

[Selection background, transaction history and allotment details by third-party-placement recipient] Recipient: Park Kwang-seok, Relationship with the company or largest shareholder: -; Selection background: Debt-to-equity conversion of rehabilitation claims; Transactions and plans within 6 months before/after the capital-increase decision: -; Allotted shares: 9,455,845 shares; Remarks: - Recipient: Kookmin Bank Co., Ltd., Relationship: -; Selection background: Debt-to-equity conversion of rehabilitation claims; Allotted shares: 4,042,264 shares; Remarks: - Recipient: Korea Asset Management Corporation, Relationship: -; Selection background: Debt-to-equity conversion of rehabilitation claims; Allotted shares: 2,419,598 shares; Remarks: - Recipient: Mark420 Co., Ltd., Relationship: -; Selection background: Debt-to-equity conversion of rehabilitation claims; Allotted shares: 2,160,064 shares; Remarks: - Recipient: Yeom Ho, Relationship: -; Selection background: Debt-to-equity conversion of rehabilitation claims; Allotted shares: 1,394,410 shares; Remarks: -

Note: Not all recipients are listed; only the top 5 by number of allotted shares are shown.