Completion report on merger, etc. (merger)

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Completion Report on Merger, etc. Cosmax Corp.

Completion Report on Merger, etc. (Merger) To: Governor of the Financial Supervisory Service Date: August 20, 2026 Company name: Cosmax Corp. Representative Director: Kyung Choi Head office address: 46 Jeyakgongdan 2-gil, Hyangnam-eup, Manse-gu, Hwaseong-si, Gyeonggi-do Phone: 031-359-0300 Website: http://www.cosmax.com Preparer: Title: Head of Division, Name: Yeon-hwa Yeo, Phone: 031-789-3343

I. Schedule Category: Date; Remarks Merger board resolution date: September 1, 2025; - Material event report filed: September 1, 2025; - Public notice of record date for determining shareholders: September 1, 2025; - Merger agreement date: September 2, 2025; - Record date for determining shareholders: September 16, 2025; - Public notice of small-scale merger: September 16, 2025; - Period for receiving notices of objection to the merger: Start date September 16, 2025, End date September 30, 2025; - Board resolution date approving the merger: October 1, 2025; In lieu of a general shareholders' meeting Public notice of creditor objection procedure: October 1, 2025; - Creditor objection period: Start date October 1, 2025, End date November 3, 2025; - Merger date: November 4, 2025; - Board resolution date to report completion of the merger: November 5, 2025; In lieu of a general shareholders' meeting Public notice reporting completion of the merger: November 5, 2025; - Date of completion of merger registration: November 6, 2025; -

Note 1) As this merger constitutes a small-scale merger for Cosmax Corp., the surviving company, the general shareholders' meeting for approval of the merger is replaced by a board resolution. Note 2) As the surviving company, Cosmax Corp., is proceeding with the merger under the small-scale merger procedure, appraisal rights are not available. Note 3) The record date for determining shareholders is the record date for expressing dissent to the small-scale merger. Note 4) As this merger does not involve the issuance of merger-related new shares for a wholly owned (100%) subsidiary, no new shares will be delivered or listed. Note 5) The above date of completion of merger registration is based on the registration filing date.

II. Changes in the Shareholdings of Major Shareholders, etc. The surviving company, Cosmax Corp., holds 100% of the shares of the dissolved company, Art Lab Co., Ltd.; as the merger ratio is 1:0 and no merger-related new shares are issued (a no-capital-increase merger), there is no change in the shareholdings of major shareholders, etc. as a result of this merger.

III. Exercise of Appraisal Rights As this merger is conducted as a small-scale merger pursuant to Article 527-3 of the Commercial Act, appraisal rights are not granted. In addition, pursuant to Article 527-3 of the Commercial Act, notices of objection to the merger were received from September 16, 2025 to September 30, 2025; the total number of shareholders who gave notice of objection to the merger was 0, and the number of shares as to which dissent was expressed was 0 shares in total (0.00% of total shares issued).

IV. Creditor Protection The surviving company, Cosmax Corp., and the dissolved company, Art Lab Co., Ltd., each carried out public notice and demand for creditor objections on October 1, 2025, and no creditor raised an objection by the expiration of the creditor objection period on November 3, 2025. In addition, no decision was made to repay any claim or provide substantial security in connection with this matter.

V. Status of Related Litigation As of the filing date of this report, no litigation that could affect the validity of this merger has been filed.

VI. Matters Concerning New Share Allotment, etc. As this merger is conducted on a no-capital-increase basis for a wholly (100%) owned subsidiary, at a merger ratio of 1 : 0.0000000, no new shares will be issued.

VII. Summary Financial Information Before and After the Merger, etc. (Unit: KRW million) Category: Before merger - Cosmax Corp. (surviving company); Before merger - Art Lab Co., Ltd. (dissolved company); After merger - Cosmax Corp. Current assets: 545,242; 13; 545,255 Non-current assets: 789,660; 38; 789,698 Total assets: 1,334,902; 51; 1,334,953 Current liabilities: 699,287; -; 699,287 Non-current liabilities: 186,075; 31; 186,106 Total liabilities: 885,362; 31; 885,393 Capital stock: 5,675; 548; 6,223 Capital surplus: 272,320; 1,233; 273,553 Retained earnings: 177,636; -; 177,636 Other components of equity: -300; -; -300 Accumulated other comprehensive income: -5,791; -; -5,791 Accumulated deficit: -; -1,761; -1,761 Total equity: 449,540; 20; 449,560 Total liabilities and equity: 1,334,902; 51; 1,334,953

* Among the above summary financial information, the "Before merger" financial statements were prepared based on the separate statements of financial position as of September 30, 2025 (the most recent financial statements before completion of the merger) and as of November 4, 2025 (the merger date). The "After merger" financial statements are a simple aggregation of the surviving company and the dissolved company before the merger and may differ from the actual financial statements.