[Amended] Rights offering (paid-in capital increase) decision (subsidiary)

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Lotte Corporation / Rights offering decision (subsidiary's material management matter)

Amendment Report Amendment date: 2026-08-20

1. Disclosure document subject to amendment: Rights offering decision (subsidiary's material management matter) 2. Filing date of the disclosure document subject to amendment: 2026-07-06 3. Reason for amendment: Amendment of the rights offering details following the end of the subscription period (forfeited shares left unissued) 4. Amendments Item 1. Type and number of new shares, Before: 4,209,000 common shares. After: 4,208,111 common shares. Item 4. Purpose of raising funds, Before: Facility funds, KRW 255,309,522,000. After: Facility funds, KRW 255,255,597,038. Item 21. Whether subject to filing with the Fair Trade Commission, Before: No. After: Yes. Item 22. Other material matters relevant to investment decisions, Before: This rights offering is a shareholder-allocated rights offering; forfeited shares and odd-lot shares may arise depending on the results of existing shareholders' subscriptions, and such forfeited shares and odd-lot shares will be left unissued. Accordingly, the number of new shares to be issued and the amount raised may change. After: As a result of the subscription for this rights offering, 889 forfeited shares arose, and such forfeited shares were left unissued in accordance with the rights offering plan. Item 22 (additional). Other material matters relevant to investment decisions, Before: -. After: The "21. Whether subject to filing with the Fair Trade Commission" above may change depending on the subscription results of existing shareholders (and their related parties).

Rights Offering Decision (Subsidiary's Material Management Matter) Material management matter report of subsidiary Lotte Biologics Co., Ltd.

1. Type and number of new shares: Common shares 4,208,111; Class shares - 2. Par value per share (KRW): 5,000 3. Total shares issued before the capital increase: Common shares 18,292,169; Class shares - 4. Purpose of raising funds: Facility funds (KRW) 255,255,597,038; Business-acquisition funds (KRW) -; Working capital (KRW) -; Debt-repayment funds (KRW) -; Funds for acquiring securities of another company (KRW) -; Other funds (KRW) - 5. Method of capital increase: Shareholder-allocated rights offering [In the case of a shareholder-allocated rights offering] 6. New share issue price: Final issue price - Common shares (KRW) 60,658, Class shares (KRW) -; Expected issue price - Common shares (KRW) -, Scheduled finalization date -, Class shares (KRW) -, Scheduled finalization date - 7. Method of determining the issue price: Valuation by an external appraisal institution 8. Record date for new share allotment: 2026-07-20 9. Number of new shares allotted per share: 0.2300985 10. Preferential allotment ratio for employee stock ownership association members (%): - 11. Scheduled subscription dates: Employee stock ownership association - Start date -, End date -; Existing shareholders - Start date 2026-08-19, End date 2026-08-19 12. Payment date: 2026-08-19 13. Plan for handling forfeited shares: Forfeited shares and odd-lot shares arising from existing shareholders' subscriptions will be left unissued 14. Dividend accrual start date for new shares: 2026-01-01 15. Scheduled date for delivery of new share certificates: - 16. Lead underwriter (if not a direct public offering): - 17. Whether subscription rights are transferable: Not applicable 18. Board resolution date (decision date): 2026-07-03; Outside directors in attendance: Present -, Absent -; Statutory auditor (audit committee member who is not an outside director) in attendance: Present 19. Whether subject to filing of a securities registration statement: No 20. Reason for exemption from filing: Does not constitute a public offering under Article 9, Paragraph 7 of the Financial Investment Services and Capital Markets Act, and the subsidiary is an unlisted company whose shares have no history of public offering or secondary distribution. 21. Whether subject to filing with the Fair Trade Commission: Yes 22. Other material matters relevant to investment decisions - This disclosure concerns a material management matter of Lotte Corporation's subsidiary, Lotte Biologics Co., Ltd., which decided to conduct this rights offering to raise funds for construction of Plant 1 at its Songdo Bio Campus. - As a result of the subscription for this rights offering, 889 forfeited shares arose, and such forfeited shares were left unissued in accordance with the rights offering plan. - The "3. Total shares issued before the capital increase" above is the total shares issued by Lotte Biologics Co., Ltd. as of the rights offering decision date (2026.7.3). - The "6. New share issue price" above is the value determined by an external appraisal institution as of the end of March 2026. - The "15. Scheduled date for delivery of new share certificates" above is not stated because Lotte Biologics Co., Ltd. does not issue physical share certificates. - The "18. Board resolution date (decision date)" above is Lotte Biologics Co., Ltd.'s board resolution date. - The above schedule and content may change depending on the progress of Lotte Biologics Co., Ltd.'s rights offering. - Among the [Matters concerning the subsidiary] below, "subsidiary's total assets" and "parent company's consolidated total assets" are based on the consolidated financial statements for year-end 2025.

Related disclosures: 2026-07-06 Rights offering decision (subsidiary's material management matter)

[Matters concerning the subsidiary] Subsidiary name: Lotte Biologics Co., Ltd. (English: LOTTE BIOLOGICS Co., Ltd.) Representative: Park James Jong-eun (as stated in the filing), Yu-yeol Shin Principal business: Contract manufacturing of biopharmaceuticals Whether a major subsidiary: Not applicable Subsidiary's total assets (KRW): 1,979,933,424,978 Parent company's consolidated total assets (KRW): 23,071,072,297,336 Ratio to parent company's consolidated total assets (%): 8.58