Completion report on merger, etc. (merger)

What happened

Completion Report on Merger, etc. (Merger) 6.0

Daou Technology Inc. Completion Report on Merger, etc. (Merger) To: Governor of the Financial Supervisory Service

Date: August 12, 2026 Company name: Daou Technology Inc. Representative Director: Kim Yun-deok Head office address: Daou Digital Square, 69 Geumto-ro, Sujeong-gu, Seongnam-si, Gyeonggi-do (Telephone) 070-8707-1000 (Website) http://www.daou.co.kr Preparer: (Title) Executive Director (Name) Eom Yong-heum (Telephone) 070-8707-1025

I. Schedule

Category: Board resolution approving the merger - Daou Technology Inc. (surviving company): June 2, 2026 - WiseTracker Co., Ltd. (dissolving company): June 2, 2026

Category: Merger agreement date - Daou Technology Inc.: June 4, 2026 - WiseTracker Co., Ltd.: June 4, 2026

Category: Designation of shareholder record date and public notice of shareholder register closure - Daou Technology Inc.: June 2, 2026 - WiseTracker Co., Ltd.: -

Category: Shareholder record date - Daou Technology Inc.: June 17, 2026 - WiseTracker Co., Ltd.: -

Category: Public notice date of small-scale merger - Daou Technology Inc.: June 17, 2026 - WiseTracker Co., Ltd.: June 17, 2026

Category: Shareholder register closure period (start/end) - Daou Technology Inc.: -/- - WiseTracker Co., Ltd.: -/-

Category: Period for receiving notices of objection to the merger (start) - Daou Technology Inc.: June 18, 2026 - WiseTracker Co., Ltd.: -

Category: Period for receiving notices of objection to the merger (end) - Daou Technology Inc.: July 2, 2026 - WiseTracker Co., Ltd.: -

Category: Board approval in lieu of a general meeting to approve the merger - Daou Technology Inc.: July 3, 2026 - WiseTracker Co., Ltd.: July 3, 2026

Category: Public notice date for creditor objections - Daou Technology Inc.: July 6, 2026 - WiseTracker Co., Ltd.: July 6, 2026

Category: Creditor objection period (start) - Daou Technology Inc.: July 6, 2026 - WiseTracker Co., Ltd.: July 6, 2026

Category: Creditor objection period (end) - Daou Technology Inc.: August 7, 2026 - WiseTracker Co., Ltd.: August 7, 2026

Category: Merger effective date - Daou Technology Inc.: August 10, 2026 - WiseTracker Co., Ltd.: August 10, 2026

Category: Board resolution in lieu of a general meeting for the merger-completion report - Daou Technology Inc.: August 10, 2026 - WiseTracker Co., Ltd.: -

Category: Public notice date of the merger-completion report - Daou Technology Inc.: August 10, 2026 - WiseTracker Co., Ltd.: -

Category: Merger registration date (dissolution registration date) - Daou Technology Inc.: August 12, 2026 - WiseTracker Co., Ltd.: August 12, 2026

Note 1) As this is a small-scale merger, the general shareholders' meeting required for merger approval is replaced by a board resolution, and dissenting shareholders are not granted appraisal rights. Note 2) The shareholder record date above is the record date for expressing opposition to the small-scale merger. Note 3) For the surviving company, Daou Technology Inc., the merger-completion report meeting is replaced, per board resolution, by a notice posted on the website specified in the articles of incorporation. Note 4) The merger registration date (dissolution registration date) above is based on the registration filing date, and has changed from the previously disclosed schedule due to consultation with and approval by relevant authorities.

II. Changes in Shareholdings of the Largest Shareholder, etc. Daou Technology Inc. owns 100% of the shares of WiseTracker Co., Ltd., and because the merger ratio is 1:0 (an absorption-type merger without a capital increase), no new shares are issued and there is no change in the largest shareholder's shareholding.

III. Exercise of Appraisal Rights As the surviving company, Daou Technology Inc. falls under the small-scale merger provisions of Article 527-3 of the Commercial Act, so no appraisal rights are granted. As the dissolving company, WiseTracker Co., Ltd. is a wholly owned subsidiary of Daou Technology Inc., so no appraisal rights arise.

IV. Creditor Protection The surviving company, Daou Technology Inc., and the dissolving company, WiseTracker Co., Ltd., each gave public notice and demand for creditor objections on July 6, 2026, and no creditor filed an objection by the expiry of the objection period on August 7, 2026.

V. Status of Related Litigation As of the merger effective date, there is no litigation on record that could affect the validity of the merger.

VI. Matters Concerning New Share Allotment, etc. As this merger does not involve the issuance of merger shares to a wholly owned subsidiary (merger ratio 1:0), no new shares are issued, and no separate merger cash consideration was paid.

VII. Summary Financial Information Before and After the Merger (Unit: KRW)

[Current assets] Before merger - Daou Technology Inc. (surviving company): 469,601,712,696 Before merger - WiseTracker Co., Ltd. (dissolving company): 121,757,458 After merger: 468,423,469,216 - Quick assets: 469,601,712,696 / 121,757,458 / 468,423,469,216 - Inventory assets: - / - / -

[Non-current assets] Before merger - Daou Technology Inc.: 995,969,952,042 Before merger - WiseTracker Co., Ltd.: 1,008,579,430 After merger: 998,984,339,844 - Investment assets: 499,964,575,233 / - / 499,964,575,233 - Tangible assets: 434,901,213,810 / 1,786,540 / 434,903,000,350 - Intangible assets: 43,708,593,040 / 961,792,890 / 46,676,194,302 - Other non-current assets: 17,395,569,959 / 45,000,000 / 17,440,569,959

Total assets: 1,465,571,664,738 / 1,130,336,888 / 1,467,407,809,060

[Current liabilities]: 365,213,321,225 / 269,345,788 / 365,482,667,013 [Non-current liabilities]: 242,095,780,807 / 200,000,000 / 242,295,780,807 Total liabilities: 607,309,102,032 / 469,345,788 / 607,778,447,820

- Capital stock: 22,433,308,500 / 113,205,000 / 22,433,308,500 - Capital surplus: 178,512,717,239 / 416,751,389 / 179,879,515,773 - Treasury stock and other capital items: -12,138,970,162 / - / -12,138,970,162 - Accumulated other comprehensive income: -17,965,633,394 / - / -17,965,633,394 - Retained earnings: 687,421,140,523 / 131,034,711 / 687,421,140,523

Total equity: 858,262,562,706 / 660,991,100 / 859,629,361,240 Total liabilities and equity: 1,465,571,664,738 / 1,130,336,888 / 1,467,407,809,060

Note 1) The above summary financial information is a simple aggregation based on the most recent available separate statements of financial position as of March 31, 2026, as of the filing date of this completion report, and may differ from the statement of financial position that will actually be prepared as of the merger effective date (August 10, 2026). Note 2) The above post-merger statement of financial position of Daou Technology Inc. has not been audited (reviewed) by an external auditor and may change following such audit (review).