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

What happened

Atum Co., Ltd. / Rights Offering Decision (Material Matter of Subsidiary) / (2026.07.31) Rights Offering Decision (Material Matter of Subsidiary)

Amendment Report (Disclosure) Amendment date: 2026-07-31

1. Disclosure Document Being Amended: Rights Offering Decision (Material Matter of Subsidiary) 2. Submission Date of the Disclosure Document Being Amended: 2026-07-16 3. Reason for Amendment: Amendment of Item 9, Payment Date 4. Amended Items Item amended / Before amendment / After amendment 9. Payment date: 2026-08-03 / 2026-07-31

Rights Offering Decision (Material Matter of Subsidiary) Report on a Material Management Matter of the Subsidiary ATUM VINA CO., LTD.

1. Type and Number of New Shares Common shares (shares): - Class shares (shares): - 2. Par Value per Share (KRW): - 3. Total Shares Issued Before the Capital Increase Common shares (shares): - Class shares (shares): - 4. Purpose of Fundraising Facility funds (KRW): - Business acquisition funds (KRW): - Operating funds (KRW): - Debt repayment funds (KRW): - Funds for acquiring securities of another company (KRW): - Other funds (KRW): 7,444,000,000 5. Method of Capital Increase: Third-party placement [In the Case of a Third-Party Placement] 6. New Share Issue Price Common shares (KRW): - Class shares (KRW): - 7. Discount or Premium Rate to the Reference Share Price (%): - 8. Basis in the Articles of Incorporation for the Third-Party Placement: - 9. Payment Date: 2026-07-31 10. Dividend Accrual Start Date for New Shares: - 11. Expected Date of Delivery of New Share Certificates: - 12. Matters Concerning In-Kind Contribution - Whether there is an in-kind contribution: Yes - Whether the in-kind contribution property includes shares of an unlisted corporation: No - Value of the in-kind contribution of shares to be paid in: In-kind contribution value (KRW) 7,444,000,000; Ratio to the Company's total assets for the most recent fiscal year (%) 94.33 - Number of shares to be paid in: - 13. Board Resolution Date (Decision Date): 2026-07-16 - Attendance of outside directors: Present (persons) -; Absent (persons) - - Attendance of auditor (audit committee member who is not an outside director): - 14. Whether Subject to Submission of a Securities Registration Statement: No 15. Reason for Exemption from Submission: The subsidiary is an overseas unlisted corporation, and pursuant to Article 11, Paragraph 1 of the Enforcement Decree of the Financial Investment Services and Capital Markets Act, this does not constitute an offering or sale of securities. 16. Whether Subject to Fair Trade Commission Reporting: No 17. Other Matters for Reference in Investment Decisions - This disclosure concerns the decision by ATUM VINA CO., LTD., a key subsidiary 100%-owned by the Company (Atum Co., Ltd.), to conduct a rights offering by debt-to-equity conversion pursuant to a debt offset agreement. - The "other funds amount (KRW)" in "4. Purpose of Fundraising" above is the Korean won equivalent of USD 5,000,000, converted using the Seoul Money Brokerage Services Ltd. first-quoted basic exchange rate on the day of the board resolution (USD 1 = KRW 1,488.80). - The "9. Payment date" above is the expected completion date of the debt-to-equity conversion and may change as the process proceeds. - The section [Specific Purpose of Use of Funds Raised Through Third-Party Placement - Operating Funds/Other Funds] below is omitted because this is a rights offering through in-kind contribution. - In the [Matters Concerning the Subsidiary] section below, the subsidiary's "total assets (KRW)" is based on the separate financial statements as of the end of 2025, and the "parent company's consolidated total assets (KRW)" is based on the consolidated financial statements for the most recent fiscal year end (2025.12.31) prepared in accordance with K-IFRS. - The issuer, ATUM VINA CO., LTD., being an unlisted overseas corporation, does not issue shares and only shows its equity ratio. - ATUM VINA CO., LTD.'s capital is not divided into shares (accordingly, there is no concept of number of shares or par value); shareholders hold equity interests acquired (the Korean equivalent of paid-in capital). - The parent company Atum Co., Ltd.'s equity ratio in the subsidiary ATUM VINA CO., LTD. (Vietnam) remains unchanged at 100% before and after this capital contribution. - The Company has delegated the detailed matters of this case to its representative director.

Related Disclosures: -

[Basis and Purpose, etc. of the Third-Party Placement] Articles of incorporation provision serving as the basis for the third-party placement: - Purpose of the third-party placement: Improvement of financial structure through conversion of debt and claims into capital

[Selection Process, Transaction Details, Allotment Details, etc. by Third-Party Placement Recipient] Third-party placement recipient / Relationship to the Company or largest shareholder / Selection process / Transaction details and plans within 6 months before and after the capital increase decision / Shares allotted (shares) / Remarks Atum Co., Ltd.: Largest shareholder / Debt-to-equity conversion / - / - / The overseas (Vietnamese) subsidiary does not issue shares

[Specific Purpose of Use of Funds Raised Through Third-Party Placement - Operating Funds/Other Funds] (Unit: KRW) Fund purpose: Other funds; Details: Debt-to-equity conversion (conversion to capital stock); Planned amount of use by year: 2026 7,444,000,000; 2027 -; 2028 onward -; Total 7,444,000,000

[Matters Concerning the Subsidiary] Subsidiary name: Atum Vietnam corporation; English name: ATUM VINA CO., LTD.; Representative: LEE YONG MUN; Main business: Manufacture of charger transformers; Whether a key subsidiary: Applicable Subsidiary's total assets (KRW): 7,891,335,812 Parent company's consolidated total assets (KRW): 72,862,440,037 Ratio to parent company's consolidated total assets (%): 10.83