[Amended] Material event report (decision to sell own convertible bonds)

What happened

Material Event Report (Decision to Sell Treasury Convertible Bonds) 6.0, THE Codi Co., Ltd. Amendment Report (Filing), August 6, 2026

1. Disclosure document being amended: Material event report (decision to sell treasury convertible bonds) 2. Original filing date of the document being amended: November 29, 2024 3. Amendment details

Item: Decision to sell treasury convertible bonds, 9. Expected date of receipt of sale proceeds Reason for amendment: Correction of stated date Before: August 13, 2026 After: August 20, 2026

Item: Decision to sell treasury convertible bonds, 13. Other matters for reference in investment judgment Reason for amendment: Correction of stated date Before: The payment method for the purchase price of the bonds subject to this sale is divided into a down payment, 1st interim payment, 2nd interim payment, and balance, with the detailed payment schedule as follows. 1) Down payment: on the contract execution date, the buyer pays the seller KRW 100,000,000 as down payment, to be later applied to the balance. 2) 1st interim payment: on the contract execution date, the buyer pays the seller KRW 900,000,000. 3) 2nd interim payment: by August 6, 2026, the buyer pays the seller KRW 1,000,000,000. 4) Balance: by August 13, 2026, the buyer pays the seller KRW 1,000,000,000. 5) The above payment schedule may be changed later by agreement between the seller and buyer. After: The payment method for the purchase price of the bonds subject to this sale is divided into a down payment, 1st interim payment, and balance, with the detailed payment schedule as follows. 1) Down payment: on the contract execution date, the buyer pays the seller KRW 100,000,000, to be later applied to the balance. 2) 1st interim payment: on the contract execution date, the buyer pays the seller KRW 900,000,000. 3) Balance: by August 20, 2026, the buyer pays the seller KRW 2,000,000,000. 4) The above payment schedule may be changed later by agreement between the seller and buyer.

Material Event Report / Exchange reporting obligation matter To: Financial Services Commission / Korea Exchange November 29, 2024 Company name: THE Codi Co., Ltd. CEO: Choi Hyun-jun Head office: 62 Baekseok-gongdan 2-gil, Seobuk-gu, Cheonan-si, Chungcheongnam-do (Baekseok-dong) (Phone) 041-620-9000 (Website) http://www.thecodi.kr Preparer: (Title) Director (Name) Kim Hee-taek (Phone) 041-620-9021

Decision to Sell Treasury Convertible Bonds 1. Type of bonds: Series 8, bearer, interest-bearing, unsecured convertible bonds 2. Bond issuance date: September 20, 2023 3. Bond issuance method: Private placement 4. Bond maturity date: September 20, 2026 5. Total face (electronically registered) amount of bonds (KRW): 4,000,000,000 6. Details of acquisition before maturity of bonds subject to sale Face (electronically registered) amount of bonds subject to sale (KRW): 3,000,000,000 Acquisition amount (KRW): 3,000,000,000 Circumstances of acquisition: Acquisition before maturity under agreement with bondholder 7. Date of sale decision: November 29, 2024 8. Sale amount Amount (KRW): 3,000,000,000 Basis for calculation: Determined through negotiation with buyer 9. Expected date of receipt of sale proceeds: August 20, 2026 10. Purpose of sale: Securing operating funds 11. Conversion details Conversion ratio (%): 100 Conversion price as of reporting date (KRW/share): 4,608 Type of shares to be issued upon conversion: THE Codi common shares Number of shares: 651,041 Ratio to total shares outstanding (%): 12.05 Conversion request period: Start September 20, 2024 / End August 20, 2026 12. Subject to Fair Trade Commission reporting: Not applicable 13. Other matters for reference in investment judgment - This disclosure concerns the re-sale of KRW 3,000,000,000 (face value) out of the KRW 3,000,000,000 (face value) of Series 8 bearer, interest-bearing, unsecured, privately placed convertible bonds that the Company acquired before maturity on September 20, 2024. - The payment method for the purchase price of the bonds subject to this sale is divided into a down payment, 1st interim payment, and balance, with the detailed payment schedule as follows: 1) Down payment: on the contract execution date, the buyer pays the seller KRW 100,000,000 as down payment for this contract, which is later applied to the balance. 2) 1st interim payment: on the contract execution date, the buyer pays the seller KRW 900,000,000 as the 1st interim payment for this contract. 3) Balance: by August 20, 2026, the buyer pays the seller KRW 2,000,000,000 as the balance for this contract. 4) The above payment schedule for the purchase price may be changed later by agreement between the seller and buyer. - Regarding item 11 above (conversion details), the conversion ratio (%) was calculated as the ratio of the conversion-requested amount to the face value of the bonds purchased. - Regarding item 11 above, the ratio to total shares outstanding (%) was calculated based on the total number of voting shares issued as of the sale decision date, including the shares to be issued upon conversion under item 11.

1) Early redemption request right (Put Option) The bondholder of these bonds may request early redemption before maturity from the issuing company on September 20, 2024 (one year from the issuance date) and on each date falling every 3 months thereafter (the "early redemption payment date"), for the entirety of the amount obtained by multiplying the principal of "these bonds" by the early redemption rate (amounts of less than one KRW rounded down). If the early redemption payment date is not a banking business day, redemption occurs on the following business day, and no interest is calculated after the early redemption payment date.

Early redemption schedule: 1st: Request period July 22, 2024, August 21, 2024; Redemption date September 20, 2024; Rate 102.0531% 2nd: Request period October 22, 2024, November 21, 2024; Redemption date December 20, 2024; Rate 102.5890% 3rd: Request period January 22, 2025, February 21, 2025; Redemption date March 20, 2025; Rate 103.1344% 4th: Request period April 22, 2025~May 21, 2025; Redemption date June 20, 2025; Rate 103.6892% 5th: Request period July 22, 2025, August 21, 2025; Redemption date September 20, 2025; Rate 104.2538% 6th: Request period October 22, 2025, November 21, 2025; Redemption date December 20, 2025; Rate 104.8282% 7th: Request period January 22, 2026, February 21, 2026; Redemption date March 20, 2026; Rate 105.4127% 8th: Request period April 22, 2026~May 21, 2026; Redemption date June 20, 2026; Rate 106.0074%

- Early redemption request location: Head office of the "Issuing Company" - Early redemption payment location: Head office of the "Issuing Company" - Early redemption request period: The "Bondholder" must request early redemption from the "Issuing Company" between 60 days and 30 days before the early redemption payment date; if the end date is not a business day, it extends to the following business day. - Early redemption request procedure: A bondholder wishing to exercise the early redemption right must submit an early redemption request form (stating the requested amount, bondholder details, and settlement bank) together with proof of bondholder status during the request period. The issuing company must reply within 7 days confirming it will comply, and redeems by transferring funds to the bondholder's designated bank account on the early redemption date.

[Matters concerning the buyer] Buyer name: Park Jun-sik Relationship with company or largest shareholder: - Selection process: Selected considering the investor's intent, ability to pay, and timing, in order to promptly raise funds needed for business management Transaction history and plans within 6 months before/after the sale decision: - Face value of bonds purchased (KRW): 3,000,000,000 Note: -