Rights offering (paid-in capital increase) decision (subsidiary)

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CoAsia / Rights Offering Decision (Material Management Matter of a Subsidiary) / (2026.08.13) Rights Offering Decision (Material Management Matter of a Subsidiary)

Rights Offering Decision (Material Management Matter of a Subsidiary) Report on a material management matter of the subsidiary, CoAsia SEMI

1. Type and number of new shares Common stock (shares): - Class stock (shares): 2,770,000

2. Par value per share (KRW): 500

3. Total shares outstanding before the capital increase Common stock (shares): 25,300,000 Class stock (shares): 9,100,000

4. Purpose of fundraising Facility funds (KRW): - Business acquisition funds (KRW): - Working capital (KRW): 30,012,950,000 Debt repayment funds (KRW): - Funds to acquire securities of other companies (KRW): - Other funds (KRW): -

5. Method of capital increase: Third-party-allotted capital increase

[In the case of a third-party-allotted capital increase] 6. New share issue price: Common stock (KRW) -; Class stock (KRW) 10,835 7. Discount or premium rate to the base share price (%): - 8. Basis in the articles of incorporation for the third-party allotment: Article 9 of the Articles of Incorporation (Preemptive Rights to New Shares) 9. Payment date: 2026-08-19 10. Dividend record date for the new shares: 2026-01-01 11. Expected new share certificate delivery date: - 12. Matters concerning in-kind contribution - Whether there is an in-kind contribution: No - Whether the in-kind contribution property includes shares of an unlisted company: No - Expected value of shares to be paid in as an in-kind contribution: In-kind contribution value (KRW) -; As a percentage of the company's total assets for the most recent fiscal year (%) - - Expected number of shares to be paid in: -

13. Board resolution date (decision date): 2026-08-12 - Outside director attendance: Present (persons) -; Absent (persons) - - Auditor (audit committee member who is not an outside director) attendance: Present

14. Whether a securities registration statement must be filed: No 15. Reason for exemption from filing: The issuing company is an unlisted company, and pursuant to Article 11, Paragraph 1 of the Enforcement Decree of the Financial Investment Services and Capital Markets Act, this does not constitute a public offering or sale of securities. 16. Whether subject to reporting to the Fair Trade Commission: No

17. Other matters for reference in investment decisions - This disclosure concerns the rights offering decision of the company's subsidiary, CoAsia SEMI Co., Ltd. - The above issuing company is, as of the reporting date, a subsidiary of which the company holds 72.99% of the common shares. - The above class shares are convertible preferred shares. - In the matters concerning the subsidiary below, the subsidiary's total assets and the parent company's consolidated total assets are as of the end of fiscal year 2025.

* Related disclosures: -

[Basis for the third-party allotment, purpose, etc.] Basis in the articles of incorporation for the third-party allotment: Article 9 of the Articles of Incorporation (Preemptive Rights to New Shares) Purpose of the third-party-allotted capital increase: Working capital

[Basis for selection of the third-party allottee, transaction details, allotment details, etc.] Third-party allottee: CoAsia Electronics Corp. Relationship with the company or largest shareholder: Affiliated company Basis for selection: Selected considering the investor's intent and ability to pay in, for the purpose of achieving the company's management objectives and raising capital Transaction details and plans within 6 months before and after the capital increase decision: Before the capital increase: approximately KRW 300 million in raw material purchases, etc.; After the capital increase: transactions expected to be similar to the preceding 6 months Shares allotted (shares): 2,770,000 Note: -

[Specific purpose of use of the third-party-allotted proceeds raised - in the case of working capital/other funds] (Unit: KRW) Purpose: Working capital; Details: Corporate operations, R&D expenses, etc. Expected amount to be used by year: 2026 - 15,000,000,000; 2027 - 15,012,950,000; 2028 and after - -; Total - 30,012,950,000

[Matters concerning the subsidiary] Subsidiary name: CoAsia SEMI Corporation; English name: CoAsia SEMI Corporation Representative: Shin Dong-su Main business: System semiconductor design services Whether a major subsidiary: Yes Subsidiary's total assets (KRW): 62,919,474,903 Parent company's consolidated total assets (KRW): 360,325,583,031 As a percentage of the parent company's consolidated total assets (%): 17.5