Completion report on merger, etc. (asset transfer)

What happened

Completion Report on Merger, etc. (Asset Transfer) Form 6.0

HRS Co., Ltd. Completion Report on Merger, etc. (Asset Transfer)

To: Governor of the Financial Supervisory Service Date: August 10, 2026

Company name: HRS Co., Ltd. Representative Director: Kim Jin-sung Head office address: Room 1605, 70 Gukjegeumyung-ro, Yeongdeungpo-gu, Seoul (Yeouido-dong, Miwon Building) (Tel) 02-780-6156 (Website) http://www.hrssilicone.com Preparer: (Title) Team Leader (Name) Noh Cheol-seong (Tel) 02-780-6156

I. Schedule This completion report is a completion report on the material event report (decision to transfer tangible assets) dated August 10, 2026.

1. Overview of the transaction Classification: Content Asset subject to transfer: Land Asset name (location): Real estate (land) at 210-1 Suwolam-ri, Seotan-myeon, Pyeongtaek-si, Gyeonggi-do and others Transferor: HRS Co., Ltd. Transferee: Gyeonggi Silup Co., Ltd. Transfer price (KRW): 17,700,160,000

2. Key schedule Classification: Date; Remarks External appraisal period: July 16, 2026 ~ August 7, 2026; Samdo Accounting Corporation Board resolution date: August 10, 2026; - Settlement agreement execution date: August 10, 2026; - Material event report submission date: August 10, 2026; - Asset transfer completion date: August 10, 2026; -

II. Changes in Shareholding of Major Shareholders, etc. - Not applicable III. Exercise of Appraisal Rights - Not applicable IV. Matters Concerning Creditor Protection - Not applicable V. Status of Related Litigation - Not applicable VI. Matters Concerning Allotment of New Shares, etc. - Not applicable

VII. Summary Financial Information Before and After the Transaction (Unit: KRW thousand) Item: Before asset transfer; Increase; Decrease; After asset transfer I. Current assets: 76,592,193; -; 6,977,642; 69,614,551 II. Non-current assets: 78,864,477; -; -; 78,864,477 Total assets: 155,456,670; -; 6,977,642; 148,479,028 I. Current liabilities: 22,914,860; -; 10,147,001; 12,767,859 II. Non-current liabilities: 4,536,733; -; -; 4,536,733 Total liabilities: 27,451,593; -; 10,147,001; 17,304,592 I. Capital stock: 8,177,400; -; -; 8,177,400 Total equity: 128,005,077; 3,169,359; -; 131,174,436 Total liabilities and equity: 155,456,670; 3,169,359; 10,147,001; 148,479,028

1) The above "amount before asset transfer" was prepared based on the separate financial statements in the quarterly report (for the quarter ended March 2026) submitted by the company on May 13, 2026. Some of the assets subject to this transfer had already been reflected in the above financial statements due to the completion of industrial complex construction, reducing current assets and current liabilities by KRW 7,553,159 thousand each; the above changes reflect the remaining effect excluding that amount. The entire transfer consideration for this transaction was offset against the company's debt, so there was no cash inflow or outflow, and the difference between the transfer price and the book value of the transferred asset was reflected in total equity as a gain on disposal of tangible assets. 2) The above "amount after asset transfer" is simply calculated by adding/subtracting only the amounts related to this asset transfer, so it may differ from the actual financial information depending on the results of the external auditor's audit or review.