[Amended] Material event report (rights offering)

What happened

Material Event Report (Rights Offering Decision) 6.4 Union Korea Pharm Co., Ltd. Amendment Report July 29, 2026

1. Disclosure document being amended: Material Event Report (Rights Offering Decision) 2. Original filing date of the document being amended: May 18, 2026 3. Amendment Item: 12. Expected new-share listing date Reason for amendment: Delay due to administrative processing with the Korea Securities Depository Before: 2026.08.18 After: 2026.08.28

Material Event Report / Korea Exchange Reporting Matter To the Financial Services Commission / Korea Exchange May 18, 2026 Company name: Union Korea Pharm Co., Ltd. CEO: Seong Gwang-hyeon Head office address: 246 Munmak Industrial Complex-gil, Munmak-eup, Wonju-si, Gangwon-do (Tel) 02-489-3611 (Website) http://www.ukp.co.kr Preparer: (Title) CEO (Name) Seong Gwang-hyeon (Tel) 02-489-3611

Rights Offering Decision

1. Type and number of new shares: Common shares 51,660,308; other-class shares - 2. Par value per share (KRW): 500 3. Shares outstanding before the capital increase: Common shares 7,912,828; other-class shares - 4. Purpose of the capital raise: Facility funds -; business acquisition funds -; working capital -; debt repayment funds -; funds to acquire securities of other companies -; other funds - 5. Method of capital increase: Third-party allotment Basis in the articles of incorporation for the other-class shares: Article 10 (Pre-emptive rights), paragraph 2, item 10 Nature of the shares: New shares issued upon debt-to-equity conversion of rehabilitation security interests/claims; other articles-of-incorporation amendments reflected in the court-approved rehabilitation plan, approved by the court 6. New-share issue price: Common shares KRW 500; other-class shares - 7. Reference share price: Common shares -; other-class shares - 7-1. Method of determining the reference price: Valuation for a stock with no formed market price 7-2. Discount or premium to the reference price (%): - 7-3. Basis for the discount/premium: - 8. Articles-of-incorporation basis for the third-party allotment: Article 10 (Pre-emptive rights), paragraph 2, item 10 - new shares issued upon debt-to-equity conversion of rehabilitation security interests/claims 9. Payment date: May 19, 2026 10. Dividend record start date for the new shares: January 1, 2026 11. Expected date of share-certificate delivery: - 12. Expected new-share listing date: August 28, 2026 13. Whether this constitutes a backdoor listing via in-kind contribution: No - Whether there is an in-kind contribution: Yes - Whether the in-kind contribution includes shares of an unlisted company: Not applicable - In-kind contribution value / ratio to total assets of the most recent fiscal year: - - Number of shares to be paid in as in-kind contribution: - 14. Whether backdoor-listing requirements are met: Not applicable 15. Board resolution date (decision date): May 13, 2026 - Independent (outside) directors present: -; absent: - - Statutory auditor (audit committee) attendance: - 16. Subject to securities registration statement filing: No 17. Reason exempted from filing: Article 277 of the Debtor Rehabilitation and Bankruptcy Act (Article 119 of the Financial Investment Services and Capital Markets Act on public offering/sale registration does not apply where a debtor company or new company issues shares or bonds under that Act) 18. Subject to a short-selling prohibition period for the subscription: No; start date -; end date - 19. Subject to Fair Trade Commission reporting: Not applicable

20. Other matters for investment decisions 1) The company received court approval of its rehabilitation plan from the Seoul Bankruptcy Court on May 12, 2026 under the Debtor Rehabilitation and Bankruptcy Act; the court's approval stands in lieu of board and shareholders'-meeting resolutions. 2) Under the approved rehabilitation plan, the company will sequentially carry out a debt-to-equity conversion (effective May 19, 2026), a capital reduction (share consolidation) (effective May 27, 2026), and this third-party-allotted rights offering (effective May 28, 2026). 3) The payment date in item 9 is the effective date of the debt-to-equity conversion of rehabilitation claims; there is no new cash payment of share capital. 4) The expected new-share listing date in item 12 may change depending on the rehabilitation court's decisions and administrative procedures; any change will be separately disclosed. 5) The in-kind contribution in item 13 consists of repaying the company's debts (rehabilitation security interests and claims) through the issuance of new shares. 6) The board resolution date (decision date) in item 15 is the date the company received the Seoul Bankruptcy Court's decision approving the rehabilitation plan. 7) The purpose of the new-share issuance is to repay part of the rehabilitation claims through debt-to-equity conversion. 8) This debt-to-equity conversion will result in a change of the company's largest shareholder. 9) The debt-to-equity conversion will proceed under the approved rehabilitation plan (the receiver files an application for court approval of the conversion of shareholder rights, and upon court approval, debt repayment and new-share issuance proceed), and is subject to change depending on the processing of the relevant authorities. 10) Fractional shares of less than one share arising from the debt-to-equity conversion will be cancelled without compensation by the receiver with the rehabilitation court's approval; the number of shares issued and capital may change due to such fractional-share effects after the share consolidation. 11) The effective date may change depending on administrative progress. 12) If unconfirmed rehabilitation claims are confirmed through an investigation/confirmation trial, an objection suit, or other litigation, new shares will be issued with the court's approval.

Disclosure information for a share with no formed market price (where the issuer requests additional information under market rules): Trading-suspension information: suspension date October 11, 2024; last closing price before suspension (A) KRW 2,725; reference-price valuation method -; valuation amount (B) -; change ratio (B-A)/A*100 -; external valuation performed -; valuation institution -

[Basis for and purpose of the third-party allotment] Articles-of-incorporation basis for the third-party allotment: Article 10 (Pre-emptive rights), paragraph 2, item 10, new shares issued upon debt-to-equity conversion of rehabilitation security interests/claims Purpose of the third-party allotment: Debt repayment through debt-to-equity conversion

[Specific use of funds raised via the third-party allotment - for working capital/other funds]: Not applicable (debt-to-equity conversion; no cash use-of-funds plan)

[Selection background, transaction history, and allotment details for each third-party allottee] (Allottee; Relationship to the company or largest shareholder; Selection background; Transactions/plans within 6 months before/after the capital-increase decision; Shares allotted; Note) Park Gwang-seok; -; debt-to-equity conversion of rehabilitation claim; -; 9,455,845; - KB Kookmin Bank Co., Ltd.; -; debt-to-equity conversion of rehabilitation claim; -; 4,042,264; - Korea Asset Management Corporation; -; debt-to-equity conversion of rehabilitation claim; -; 2,419,598; - Mark420 Co., Ltd.; -; debt-to-equity conversion of rehabilitation claim; -; 2,160,064; - Yeom Ho; -; debt-to-equity conversion of rehabilitation claim; -; 1,394,410; - Note: Only the top 5 allottees by number of shares allotted are listed; not all allottees are listed.