Completion report on merger, etc. (asset transfer)

What happened

Completion Report on Merger, etc. (Asset Transfer) 6.0 Bifido Co., Ltd. Completion Report on Merger, etc. (Asset Transfer) To the Governor of the Financial Supervisory Service August 14, 2026

Company name: Bifido Co., Ltd. Representative directors: Lee Won-beom, Park Myeong-su Head office address: 23-16 Nonggongdanji-gil, Hongcheon-eup, Hongcheon-gun, Gangwon-do (Phone) 033-435-4962 (Website) http://www.bifido.com Preparer: (Title) Head of Management Division (Name) Baek Su-ok (Phone) 033-435-4962

I. Schedule This completion report relates to the material event report (decision to transfer tangible assets) filed on May 19, 2026. The company (transferor) and Kim WJ Co., Ltd. (transferee) report that the land- and building-related asset transfer was completed on August 14, 2026, and this transaction has accordingly ended.

1. Asset transfer Asset to be transferred: 1006-12 Daechi-dong, Gangnam-gu, Seoul Transferee: Kim WJ Co., Ltd. Transferor: Bifido Co., Ltd. Transfer amount: KRW 25,400,000,000

2. Key schedule External valuation period: March 26, 2026 - April 9, 2026; Note: Samdo Accounting Corporation Board resolution date: May 19, 2026 Asset transfer agreement date: May 19, 2026 Material event report filing date: May 19, 2026 Payment date: Down payment April 9, 2026; Balance August 14, 2026 Asset transfer completion date: August 14, 2026; Note: Registration received

II. Changes in equity of major shareholders, etc.: Not applicable III. Exercise of appraisal rights: Not applicable IV. Creditor protection matters: Not applicable V. Status of related litigation: Not applicable VI. Matters concerning allotment of new shares, etc.: Not applicable

VII. Summary financial information before and after the [merger, etc.] 1) Summary consolidated financial information (consolidated) (Unit: KRW millions) Category: Before asset transfer, 27th fiscal year (end of December 2025); Change; After asset transfer [Current assets]: 37,972; 1,170; 39,142 [Non-current assets]: 23,330; -; 23,330 Total assets: 61,302; 1,170; 62,472 [Current liabilities]: 14,912; 614; 15,526 [Non-current liabilities]: 460; -; 460 Total liabilities: 15,372; 614; 15,986 [Capital stock]: 4,090; -; 4,090 [Capital surplus]: 22,595; -; 22,595 [Other components of equity]: 1,211; -; 1,211 [Accumulated other comprehensive income]: -2,964; -; -2,964 [Retained earnings]: 20,998; 556; 21,554 Total equity: 45,930; 556; 46,486

(Note 1) The above summary financial information before the asset transfer was prepared based on the 2025 year-end consolidated financial statements, and the financial information after the asset transfer is summary financial information prepared by simply adding/subtracting only the amounts related to this asset transfer. (Note 2) The summary financial information after the asset transfer was prepared in accordance with Korean International Financial Reporting Standards (K-IFRS) and has not been audited (reviewed) by an external auditor, and may change depending on the results of an external auditor's audit (review).