Rights offering: round 1 issue price set

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ToolGen / Rights offering 1st-round issue price determination / (2026.08.06) Rights offering 1st-round issue price determination

Rights offering 1st-round issue price determination 1. Planned issuance details (a) Type of shares: Registered common shares (b) Number of shares: 777,000 2. 1st-round issue price (per share): KRW 30,950 3. Par value (KRW): 500 4. 1st-round issue price calculation date: 2026-08-05 5. Other matters for reference in investment decisions * The per-share issue price given in this notice is the 1st-round issue price; the final issue price is scheduled to be announced on September 14, 2026 according to the formula below.

(1) Calculation of the 1st-round issue price The 1st-round issue price is calculated using, as the base price, the lower of (i) the price obtained by averaging the one-month volume-weighted average price on the KOSDAQ market (the total trading value divided by the trading volume for transactions concluded on the KOSDAQ market, calculated from the 3rd trading day before the new-share allotment record date), the one-week volume-weighted average price, and the closing price on the base date, and (ii) the closing price on the base date; applying a discount rate of 23% and taking into account the capital-increase ratio, the issue price (1st-round issue price) is calculated using the formula below. Amounts below the quotation unit are rounded up to the quotation unit, and if the resulting amount is below par value, par value is used as the issue price. * 1st-round issue price = [Base price x (1 - discount rate)] / [1 + (capital-increase ratio x discount rate)]

(2) Calculation of the 2nd-round issue price The 2nd-round issue price is calculated using, as the base price, the lower of (i) the price obtained by averaging the one-week volume-weighted average price on the KOSDAQ market (base date: the 3rd trading day before the existing-shareholder subscription date) and the closing price on the base date, and (ii) the closing price on the base date; applying a discount rate of 23%, the issue price (2nd-round issue price) is calculated using the formula below. Amounts below the quotation unit are rounded up to the quotation unit, and if the resulting amount is below par value, par value is used as the issue price. * 2nd-round issue price = Base price x (1 - discount rate)

(3) Calculation of the final issue price The final issue price is the lower of the 1st-round issue price and the 2nd-round issue price. However, pursuant to Article 165-6 of the Financial Investment Services and Capital Markets Act and Article 5-15-2 of the Regulation on Issuance and Disclosure of Securities, etc., if the lower of the 1st-round and 2nd-round issue prices is lower than the price calculated by applying a 40% discount rate to the volume-weighted average price for the 3rd to 5th trading days before the existing-shareholder subscription date, then the final issue price will instead be calculated from the volume-weighted average price for the 3rd to 5th trading days before the subscription date, with a 40% (as stated in the filing; the source text ends abruptly here) * The general-public-offering issue price will apply the same final issue price as applied to the existing-shareholder subscription.

* Related disclosure date: 2026-05-15