[Amended] Material event report (equity acquisition)

What happened

Decision to Acquire Shares and Equity Securities of Another Company 6.1

APS Innovation Co., Ltd.

Amendment Report (Correction) August 18, 2026

1. Disclosure document being amended: Material Event Report (Decision to Acquire Shares and Equity Securities of Another Company) 2. Original submission date of the disclosure document being amended: August 5, 2026 3. Amended items

Item: 1. Issuer - Capital (KRW) / Total shares issued (shares) Reason for amendment: Change in capital and total shares issued following completion of the merger Before amendment: Capital: KRW 100,000,000; Total shares issued (shares): 10,000 After amendment: Capital: KRW 207,790,000; Total shares issued (shares): 20,779

Item: 2. Acquisition details - Number of shares acquired (shares) Reason for amendment: Change in the number of shares acquired following completion of the merger Before amendment: Number of shares acquired (shares): 10,000 After amendment: Number of shares acquired (shares): 20,779

Item: 3. Shares owned and ownership ratio after acquisition - Number of shares owned (shares) Reason for amendment: Change in the number of shares acquired following completion of the merger Before amendment: Number of shares owned (shares): 10,000 After amendment: Number of shares owned (shares): 20,779

Item: 15. Other matters material to investment decisions Reason for amendment: Change in the number of shares acquired following completion of the merger Before amendment: 7) Of "2. Acquisition details" above, the "number of shares acquired" may change at the time the merger of Irae Co., Ltd. and Globco Co., Ltd. is completed, and any change will be disclosed through an amendment filing. - Irae Co., Ltd.: 10,000 shares / Acquisition amount: KRW 23,500,000,000 After amendment: 7) Of "2. Acquisition details" above, the "number of shares acquired" has changed following completion of the merger of Irae Co., Ltd. and Globco Co., Ltd., and is the number of shares acquired in Irae Co., Ltd. after completion of the merger. - Irae Co., Ltd.: 20,779 shares / Acquisition amount: KRW 23,500,000,000

Material Event Report / Matter Subject to Exchange Reporting Obligation To the Financial Services Commission / Korea Exchange August 5, 2026

Company name: APS Innovation Co., Ltd. CEO: Bae Seong-min Head office address: 40-56, Gajangsaneop-seobuk-ro, Osan-si, Gyeonggi-do (Phone) 031-831-4300 (Website) http://www.apsinnovation.com Preparer: (Title) Executive Director; (Name) Yang Hyeon-yong; (Phone) 031-831-4300

Decision to Acquire Shares and Equity Securities of Another Company

1. Issuer Company name: Irae Co., Ltd. Nationality: Republic of Korea Representative: Yoon Jong-ho Capital (KRW): 207,790,000 Relationship with the Company: - Total shares issued (shares): 20,779 Main business: Cosmetics automation equipment Acquired new shares through third-party allotment within the last 6 months: No

2. Acquisition details Number of shares acquired (shares): 20,779 Acquisition amount (KRW) (A): 23,500,000,000 Total assets (KRW) (B): 220,491,796,266 A/B (%): 10.66 Equity capital (KRW) (C): 166,275,999,886 A/C (%): 14.13

3. Shares owned and ownership ratio after acquisition Number of shares owned (shares): 20,779 Ownership ratio (%): 100

4. Purpose of acquisition: Business diversification and securing new growth drivers

5. Scheduled acquisition date: August 18, 2026

6. Counterparty Company name (name): Yoon Jong-ho and 3 others* (see "15. Other matters material to investment decisions" for details on the counterparty) Capital (KRW): - Main business: - Head office address: - Relationship with the Company: -

7. Payment of transaction consideration (1) Payment form: Cash (2) Payment schedule: Down payment: KRW 2,350,000,000 (on the contract date, 2026-08-05); Balance: KRW 21,150,000,000 (to be paid on the scheduled contract completion date, 2026-08-18) (3) The payment schedule may change depending on the progress schedule (4) Method of funding: Cash on hand

8. Matters concerning external valuation Whether an external valuation was conducted: Yes Basis and reason: (1) Basis: Article 161 of the Financial Investment Services and Capital Markets Act and Article 171 of its Enforcement Decree (where the value of assets to be acquired is 10% or more of total assets under the financial statements as of the end of the most recent fiscal year); (2) Reason: To provide reference material for determining the appropriateness of the scheduled share acquisition price Name of external valuation institution: Ichon Accounting Corporation External valuation period: July 15, 2026 - August 4, 2026 External valuation opinion: To review the appropriateness of the acquisition price, this firm applied the discounted cash flow (DCF) method. Based on the analysis described in this opinion, as of the valuation date the value of the assets being valued was estimated to be in the range of KRW 23,320 million to KRW 29,471 million (weighted average cost of capital of 12.28%-14.28%, perpetual growth rate of 0.0%-2.0%). The actual scheduled acquisition price is KRW 24,500 million, and considering the above valuation range derived using the discounted cash flow method as of the valuation date, no grounds were found for concluding that the price is inappropriate from a materiality standpoint.

9. Date of board resolution (decision date): August 5, 2026 - Independent (outside) directors*: Present (persons): 1; Absent (persons): 0 - Auditor (audit committee member who is not an independent (outside) director*): Attendance: Present

10. Whether this constitutes a backdoor listing: No - Plans for third-party allotment capital increase etc. within the next 6 months: No

11. Whether the issuer (other company) meets the requirements for a backdoor listing: No

12. Subject to Fair Trade Commission reporting: Not applicable

13. Whether a put option or similar contract has been concluded: No - Contract details: - * "Independent director" applies to listed companies and "outside director" to unlisted companies

14. Future plans for corporate restructuring - As of the date of submission of this report, the Company has no specific plans for restructuring, such as a merger.

15. Other matters material to investment decisions 1) This transaction is a package transaction under a single contract to acquire, all at once, 100% of the total issued shares of Irae Co., Ltd., 100% of the issued shares of Globco Co., Ltd., and the entire business of Irae Engineering. 2) The closing of this transaction is conditioned on completion of a merger in which Irae Co., Ltd. is the surviving company and Globco Co., Ltd. is the dissolved company. Accordingly, the Company plans to finally acquire 100% of the total issued shares of Irae Co., Ltd. after the merger is completed. 3) The business acquisition of Irae Engineering will proceed, following a separate procedure after closing, by Irae Co., Ltd. acquiring the entire business for KRW 1,000,000,000. 4) This transaction is not a set of independent transactions but an interlinked package transaction; each transaction forms part of the overall transaction, and failure to perform any one transaction may affect the closing of the overall transaction. 5) "1. Capital and total shares issued of the issuer" above is as of the date of submission. 6) "Total assets" and "equity capital" in "2. Acquisition details" above are based on the consolidated financial statements for the most recent fiscal year-end (2025). 7) Of "2. Acquisition details" above, the "number of shares acquired" has changed following completion of the merger of Irae Co., Ltd. and Globco Co., Ltd., and is the number of shares acquired in Irae Co., Ltd. after completion of the merger. - Irae Co., Ltd.: 20,779 shares / Acquisition amount: KRW 23,500,000,000 8) "5. Scheduled acquisition date" above is the (expected) closing date of the transaction and may change by separate agreement between the parties; any change will be disclosed through an amendment filing. 9) For other details, please refer to the attached "Opinion of the External Valuation Institution." 10) The above acquisition schedule, payment of the transaction consideration, and other details may change through consultation with the counterparty, and any change will be disclosed through an amendment filing. * Related disclosures: None

[Summary Financial Status of the Issuer] (Unit: KRW million) Category: Total assets; Total liabilities; Total equity; Capital; Revenue; Net income; Audit opinion; External auditor Current year: 4,738; 1,632; 3,106; 100; 10,815; 1,031; -; - Prior year: 4,112; 2,038; 2,074; 100; 12,856; 1,682; -; - Year before that: 2,670; 2,278; 392; 100; 5,559; 143; -; -

The above summary financial status of the issuer was prepared under general corporate accounting standards for the current year (2025), prior year (2024), and the year before that (2023).

[Matters Concerning the Counterparty] 1. Personal information - Basic information Name: Yoon Jong-ho / Kim Go-eun / Yoon Ha-on / Yoon Ye-on Nationality: Republic of Korea (all four) Address (head office) [stated only down to town/township/district level]: Bundang-gu, Seongnam-si, Gyeonggi-do (all four) Occupation (business description): CEO etc. of the target company

- Status and financial status of the largest shareholder, CEO, representative executive officer, etc. (where the counterparty is a corporation) Category: Name; Number of shares; Ownership ratio (%) CEO: -; -; - (Unit: KRW million) Most recent fiscal year: -; Settlement period: -; Total assets: -; Capital: -; Total liabilities: -; Revenue: -; Total equity: -; Net income (loss): -; External auditor: -; Suspension of business: -; Audit opinion: -; Closure of business: -

2. Relationship with the company or its largest shareholder/officers - Relationship between the company and the counterparty: - - Relationship between the company's largest shareholder/officers and the counterparty Name: -; Relationship with counterparty: -

3. Transaction history over the last 3 years (excluding routine transactions) Category: Transaction details Current year: -; Prior year: -; Year before that: -