Material event report (decision to redeem own convertible bonds early)

What happened

Material Event Report / Korea Exchange Mandatory Disclosure, submitted to the Financial Services Commission / Korea Exchange, dated August 5, 2026. Company: Lightron Fiber-Optic Devices Co., Ltd. Co-CEOs: Kim Min-ho and Bae Gi-bok. Head office: 68 Munpyeongdong-ro, Daedeok-gu, Daejeon. Tel: 042-930-7700. Website: http://www.lightron.co.kr. Preparer: Director Park Seong-jin, Tel: 042-930-7700.

Decision to Acquire Own Convertible Bonds Before Maturity

1. Type of bonds: Series 17; bearer, interest-bearing, unsecured, privately placed convertible bonds. 2. Bond issuance date: May 26, 2026. 3. Issuance method: private placement. 4. Bond maturity date: May 26, 2029. 5. Total face (electronically registered) amount of the bonds (KRW): 8,000,000,000. 6. Face (electronically registered) amount of bonds to be acquired (KRW): 8,000,000,000. 7. Acquisition decision date: August 5, 2026. 8. Acquisition amount: KRW 8,100,243,287. Basis: principal and interest; expected payment date August 5, 2026; source of acquisition funds: Series 18 convertible bond subscription proceeds. 9. Acquisition method: over-the-counter purchase. 10. Reason for acquisition before maturity: early acquisition decided through consultation with the bondholder. 11. Future handling plan: the bonds will either be resold or retired, to be decided by board resolution after comprehensive management review. 12. Conversion details: conversion ratio 100%; conversion price as of the report date KRW 5,769 per share; type of shares to be issued on conversion: Lightron Fiber-Optic Devices Co., Ltd. registered common shares; number of shares 1,386,722; ratio to total shares outstanding 1.22%; conversion request period: from May 26, 2027 to April 26, 2029. 13. Face (electronically registered) balance of the bonds after acquisition (KRW): 0. 14. Subject to Fair Trade Commission reporting: not applicable. 15. Other matters for investors' reference: (1) The "7. Acquisition decision date" above is the date of the board resolution approving this bond acquisition. (2) In the basis for "8. Acquisition amount," the interest was calculated, as agreed with the bondholder, on the bonds' total face amount at the guaranteed yield-to-maturity (6.50% per annum, compounded quarterly) from the issuance date; the "payment (expected) date" in Item 8 is the date the acquisition is completed. (3) Regarding "11. Future handling plan," no specific plan for handling the bonds has yet been discussed separately since this early own-acquisition; a final decision will be made by future board resolution. (4) In "12. Conversion details," the ratio of shares to be issued on conversion to total shares outstanding was calculated as [number of voting shares to be issued ÷ (voting shares outstanding as of the acquisition date + voting shares to be issued)].

[Seller details] Seller name: Baro Savings Bank Co., Ltd. Relationship to the company or largest shareholder: none. Selection background: none stated. Transactions/plans within 6 months before or after the acquisition decision: exercise of a call option on Lightron's 13th convertible bonds; acquisition of Lightron's 18th convertible bonds (KRW 8 billion). Face value of bonds sold: KRW 8,000,000,000. Note: none.