Material event report (equity acquisition)

What happened

Material Event Report (Decision to Acquire Shares and Equity Securities of Another Company) 6.1 Atlas Link Co., Ltd. Material Event Report / Matters Subject to Exchange Reporting Obligations To the Financial Services Commission / Korea Exchange August 10, 2026

Company name: Atlas Link Co., Ltd. Representative director: Shin Jeong-gwan Head office address: 31, Hwangsaeul-ro 258beon-gil, Bundang-gu, Seongnam-si, Gyeonggi-do, 11th floor (Phone) 070-8680-5501 (Website) http://www.atlaslink.co.kr Preparer: (Title) Executive Director (Name) Lee Deok-won (Phone) 070-8680-5501

Decision to Acquire Shares and Equity Securities of Another Company

1. Issuing company Company name: Korea Pile Co., Ltd. Nationality: Republic of Korea Representative: Yang Jae-hoon Capital (KRW): 7,980,435,000 Relationship with the company: Subsidiary Total shares issued (shares): 15,960,870 Main business: Manufacture of concrete pipes and other structural concrete products Whether new shares were acquired via third-party allotment within the past 6 months: No

2. Details of acquisition Number of shares acquired (shares): 5,132,001 Acquisition amount (KRW) (A): 13,096,866,552 Total assets (KRW) (B): 112,469,562,455 Ratio to total assets (%) (A/B): 11.64 Equity capital (KRW) (C): 54,720,091,790 Ratio to equity capital (%) (A/C): 23.93

3. Shares owned and ownership ratio after acquisition Shares owned (shares): 15,196,420 Ownership ratio (%): 95.21

4. Purpose of acquisition Strengthening control over the subsidiary and improving management efficiency, etc.

5. Expected acquisition date 2026.12.31

6. Counterparty Company name: Seongwoo Pile Co., Ltd. Capital (KRW): 7,688,234,000 Main business: Manufacture of concrete pipes and concrete products Head office address: 217 Yeongdong-sandan-ro, Yongsan-myeon, Yeongdong-gun, Chungcheongbuk-do Relationship with the company: -

7. Payment of transaction price 1. Payment method: Cash 2. Payment schedule and conditions: - Down payment: KRW 1,400,000,000 (2026.08.10) - Interim payment: KRW 10,000,000,000 (2026.09.30) (Note 1) - Balance: KRW 1,696,866,552 (2026.12.31) (Note 2) 3. Method of financing: Own funds and borrowings

8. External valuation Whether an external valuation was obtained: Yes - Basis: Article 161, Paragraph 1, Item 7 of the Financial Investment Services and Capital Markets Act and Article 171, Paragraph 2, Item 5 of its Enforcement Decree - Reason: To provide reference material for determining the adequacy of the acquisition price when acquiring shares of the issuing company Name of external appraiser: Induk Accounting Corporation External valuation period: August 4, 2026 - August 9, 2026 External valuation opinion: Appropriate

9. Date of board resolution (decision date): 2026.08.10 - Attendance of independent (outside) directors*: Attended (persons) 2; Not attended (persons) - - Attendance of the auditor (audit committee member who is not an independent (outside) director*): Attended

10. Whether this constitutes a backdoor listing: No - Whether there are plans for third-party allotment capital increases, etc. within the next 6 months: No

11. Whether the issuing company (the other company) meets the backdoor-listing requirements: No

12. Whether subject to Fair Trade Commission reporting: Not applicable

13. Whether a put option or similar contract was concluded: No - Contract details: - * "Independent director" applies to listed companies and "outside director" to unlisted companies.

14. Future plans for corporate restructuring As the issuing company is a subsidiary of the Company, no specific plan for future corporate restructuring has been decided.

15. Other matters material to investment decisions (Note 1) Interim payment: The payment deadline for KRW 10,000,000,000 is September 30, 2026. However, the buyer may pay all or part of the interim payment early if funds become available before the deadline, and the payment schedule and amount of the interim payment may be adjusted by mutual agreement between the parties. (Note 2) Balance: KRW 1,696,866,552 shall be paid by December 31, 2026, or within 3 business days from the date the buyer's loan is disbursed. However, if there is any change to the buyer's loan disbursement schedule, the buyer must immediately notify the seller and adjust the balance payment schedule; if the loan is not disbursed by December 31, 2026, that date shall be deemed the balance payment due date. - The "5. Expected acquisition date" above is the expected date of balance payment, and the stated date may change depending on discussions with the counterparty and relevant institutions. - The matters in "5. Expected acquisition date" and "7. Payment of transaction price" above may change depending on discussions between the Company and the counterparty. - Regarding "12. Whether subject to Fair Trade Commission reporting" above, the Company is not a company subject to disclosure as a business group under Article 26 of the Monopoly Regulation and Fair Trade Act. ※ Related disclosures: None

[Summary Financial Status of the Issuing Company] (Unit: KRW million) Category: Total assets; Total liabilities; Total equity; Capital; Revenue; Net income; Audit opinion; External auditor Current year: Total assets 77,530; Total liabilities 55,280; Total equity 22,250; Capital 7,980; Revenue 14,847; Net income -4,969; Audit opinion Appropriate; External auditor Hanmi Accounting Corporation Prior year: Total assets 77,893; Total liabilities 55,521; Total equity 22,371; Capital 5,539; Revenue 6,264; Net income -6,692; Audit opinion Appropriate; External auditor Hanmi Accounting Corporation Two years prior: Total assets 52,709; Total liabilities 32,494; Total equity 20,214; Capital 3,362; Revenue 1; Net income -425; Audit opinion -; External auditor - ※ Current year is fiscal year 2025, prior year 2024, and two years prior 2023 (year-end basis).

[Matters Concerning the Counterparty] 1. Personal/corporate information - Basic information Name (company): Seongwoo Pile Co., Ltd. Nationality: Republic of Korea Address (head office) [up to township/town/district level]: Yongsan-myeon, Yeongdong-gun, Chungcheongbuk-do Occupation (business description): Manufacture of concrete pipes and concrete products - Status of largest shareholder, CEO, representative executive officer and financial status (where the counterparty is a corporation) Category: Name; Number of shares; Ownership ratio (%) Largest shareholder: Jeongeun Industrial Co., Ltd.; 5,408,234; 35.17 CEO: Kim Yong-gil; -; - CEO: Noh Gi-hong; 4,000,000; 26.01

(Unit: KRW million) Most recent fiscal year: FY2025, 9th term Total assets: 87,447 Capital: 7,688 Total liabilities: 50,514 Revenue: 74,703 Total equity: 36,934 Net income (loss): 1,599 External auditor: Dongsung Accounting Corporation Business suspended: No Audit opinion: Appropriate Business closed: No

2. Relationship with the Company or its largest shareholder/executives - Relationship between the Company and the counterparty: - - Relationship between the Company's largest shareholder/executives and the counterparty Name: Relationship with counterparty -: -

3. Transactions over the past 3 years (excluding routine transactions) Category: Transaction details Current year: Loan of KRW 500 million; loan recovered KRW 500 million Prior year: - Two years prior: Loan recovered KRW 2.0 billion

[Matters Concerning Borrowings] (Unit: KRW million) Lender: Borrowing amount; Borrowing period; Collateral assets; Remarks -: -; - ~ -; -; - Subtotal: -; -; -; -

※ The Company plans to finance the acquisition price with own funds and borrowings; as the specific details of the borrowing have not yet been finalized, the Company plans to amend and disclose the above-related matters once finalized.