Completion report on merger, etc. (merger)

What happened

Merger etc. Completion Report 6.0 Hanssem Co., Ltd. Merger etc. Completion Report (Merger) To the Governor of the Financial Supervisory Service August 3, 2026

Company Name: Hanssem Co., Ltd. Representative Director: Kim Yu-jin Head Office Address: 144 Beonyeong 2-ro, Danwon-gu, Ansan-si, Gyeonggi-do (Phone) 02-1688-4945 (Website) http://company.hanssem.com Preparer: (Title) CFO (Name) Lee Hee-jin (Phone) -

I. Schedule Category: Merger decision Board resolution date: May 7, 2026 Merger agreement date: May 11, 2026 Record date for determining shareholders: May 22, 2026 Period for receiving notices of objection to the merger: Start date May 22, 2026; End date June 5, 2026 Board resolution date for merger approval: June 9, 2026 Creditor objection period: Start date June 9, 2026; End date July 9, 2026 Merger effective date: July 31, 2026 Board announcement of completion report: July 31, 2026 Expected merger registration date: August 3, 2026

Note 1) For Hanssem Co., Ltd., the surviving company, since this merger qualifies as a small-scale merger, the shareholders' meeting for merger approval is replaced by a board resolution. Note 2) For Hanssem Co., Ltd., the surviving company, as the merger proceeds under the small-scale merger procedure, appraisal rights (share purchase demand rights) are not granted. Note 3) The record date for determining shareholders is the record date for expressing objection to the small-scale merger. Note 4) Hanssem Co., Ltd.'s merger completion shareholders' meeting is replaced by a website announcement as prescribed in the articles of incorporation, pursuant to a board resolution. Note 5) Since this merger does not involve issuing new merger shares for a 100%-owned subsidiary, no new shares will be delivered or listed. Note 6) The above expected merger registration date is based on the date of registration filing.

II. Changes in Equity Holdings of Major Shareholders, etc. Hanssem Co., Ltd. holds 100% of the equity in Hanssem Nexus Co., Ltd., and this merger is a no-capital-increase merger in which no new shares are issued. Accordingly, no new shares will be issued as a result of this merger, and there will be no change in the equity holdings of the major shareholder, etc.

III. Exercise of Appraisal Rights (Share Purchase Demand Rights) For Hanssem Co., Ltd., the surviving company, as this qualifies as a small-scale merger under Article 527-3 of the Commercial Act, appraisal rights are not granted. Hanssem Nexus Co., Ltd., the company being dissolved, is a 100%-owned subsidiary of Hanssem Co., Ltd., and with Hanssem Co., Ltd.'s consent, appraisal rights were not granted. Pursuant to Article 527-3 of the Commercial Act, notices of objection to the merger were received from May 22, 2026 to June 5, 2026; a total of 854 shareholders notified objection to the merger with Hanssem Nexus Co., Ltd., representing a total of 114,270 shares expressing objection.

IV. Matters Concerning Creditor Protection Hanssem Co., Ltd., the surviving company, and Hanssem Nexus Co., Ltd., the dissolving company, each carried out a public notice and demand for creditor objections on June 9, 2026, and as of the expiration of the creditor objection period on July 9, 2026, no creditor raised an objection. In addition, there were no decisions to repay debts or provide substantial collateral in connection with this matter.

V. Status of Related Litigation As of the date of submission of this report, no lawsuit has been filed that could affect the validity of this merger, etc.

VI. Matters Concerning New Share Allotment, etc. This merger is conducted on a no-capital-increase basis with respect to a wholly owned subsidiary at a merger ratio of 1 : 0.0000000, and accordingly no new shares will be issued.

VII. Summary Financial Information Before and After [the Merger, etc.] (Unit: KRW million) Category: Before merger / After merger Hanssem Co., Ltd. (surviving company) / Hanssem Nexus Co., Ltd. (dissolving company) / Hanssem Co., Ltd.

Current assets: 350,357 / 78,031 / 428,379 Non-current assets: 451,837 / 58,710 / 481,334 Total assets: 802,194 / 136,741 / 909,713 Current liabilities: 244,680 / 90,332 / 335,003 Non-current liabilities: 166,419 / 553 / 166,776 Total liabilities: 411,099 / 90,885 / 501,779 Capital stock: 23,534 / 630 / 23,534 Capital surplus: 47,858 / 3,680 / 47,858 Other components of equity: (270,306) / (2,288) / (253,467) Retained earnings: 590,009 / 43,834 / 590,009 Total equity: 391,096 / 45,856 / 407,935 Total liabilities and equity: 802,194 / 136,741 / 909,713

Note 1) The above summary financial statements were prepared based on the separate financial statements as of March 31, 2026, the most recent financial statements available as of the preparation date. Note 2) The above estimated summary financial statements after the merger reflect the aggregation of each company's separate financial statements and the elimination of internal transactions between the merging and merged companies, and may differ from the actual post-merger financial statements to be prepared as of the actual merger effective date of July 31, 2026. Note 3) The above post-merger statement of financial position is unaudited by an external auditor and may change depending on the results of the external auditor's future audit.