Abov Semiconductor

102120 · KOSDAQ · Information Technology · SMALL CAP

Early redemption of exchangeable bonds

Abov Semiconductor acquired US$5.65M of its 3rd-issue privately placed exchangeable bonds on August 13, 2026 following bondholders' exercise of put options, leaving US$1.41M outstanding; the acquired bonds will be retired, and the exchange price was previously adjusted from US$1.48 to US$7.39 following an April 28, 2026 five-for-one share consolidation.

Capital raise(Early redemption of exchangeable bonds)· FILED 2026-08-13· RCEPT 20260813901335

What happened

Abov Semiconductor / Early Redemption of Exchangeable Bonds (Including Overseas Exchangeable Bonds) Before Maturity / (2026.08.13) Early Redemption of Exchangeable Bonds (Including Overseas Exchangeable Bonds) Before Maturity

Early Redemption of Exchangeable Bonds (Including Overseas Exchangeable Bonds) Before Maturity Exchangeable bonds (including overseas exchangeable bonds), 3rd issue

1. Matters concerning the bond acquired before maturity Type of bond: Unregistered, privately placed exchangeable bonds Issue date: 2024-08-13 Method of issuance: Domestic issuance (private placement) Exchange price: 10,465 Maturity date: 2028-08-13

2. Bond acquisition amount (currency unit): 8,000,000,000 KRW: South Korean Won - Face value (electronically registered amount) of the acquired bond (currency unit): 8,000,000,000 KRW: South Korean Won - Applicable exchange rate: - - Acquisition date: 2026-08-13

3. Face value (electronically registered) balance of the bond after acquisition (currency unit): 2,000,000,000 KRW: South Korean Won

4. Reason for acquisition before maturity and future handling method 1. Reason for acquisition before maturity: Exercise of the bondholder's early redemption request right (Put Option) 2. Future handling method: Retirement after acquisition (cancellation of the registered bond with the Korea Securities Depository)

5. Source of acquisition funds: Funds on hand

6. Method of bond acquisition: Over-the-counter purchase

7. Other matters for reference in investment decisions - The above "exchange price" was adjusted from KRW 2,093 to KRW 10,465 following the effectuation of a 5-for-1 stock consolidation on April 28, 2026. - The above "bond acquisition amount" is the face value of the bond plus interest calculated at the early redemption interest rate (contractual interest rate: 0%). - The above "acquisition date" of the bond acquisition amount is the payment date of the bond acquisition amount. - The above "face value balance of the bond after acquisition" is the balance of the bond excluding the portion acquired by the issuing company. - Upon issuance of this exchangeable bond, the shares subject to exchange deposited with and held in custody by the Korea Securities Depository will be returned to the company in a number of shares corresponding to the amount of principal repaid.

* Related disclosures 2024-08-09 Material Event Report (Exchangeable Bond Issuance Decision) 2024-08-13 Securities Issuance Results (Voluntary Disclosure)

Filed2026-08-13, Early redemption of exchangeable bonds
SourceDART rcept 20260813901335 → open original filing

Source: DART. Information only, not investment advice.

For informational purposes only. This is not investment advice, a recommendation, or a solicitation to buy or sell any security. Do your own research; any investment decision is your own responsibility.

Data from DART, Korea's official corporate-filing system. Data sourced from official DART filings. Accuracy is not guaranteed. Figures are as of the date shown. As of 2026-08-13 (KST). · Converted at 1 USD ≈ ₩1,325 (rate of 2026-10-21).