Bonus issue (capitalization) decision (subsidiary)

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Samt Co., Ltd. / Bonus issue decision (subsidiary's material management matter)

Bonus Issue Decision (Subsidiary's Material Management Matter) Material management matter report of subsidiary SAMT AMERICA LLC

1. Type and number of new shares: Common shares -; Preferred/other-class shares - 2. Par value per share (KRW): - 3. Total shares issued before the capital increase: Common shares -; Preferred/other-class shares - 4. Record date for new share allotment: - 5. Number of new shares allotted per share: Common shares -; Preferred/other-class shares - 6. Dividend accrual start date for new shares: - 7. Scheduled date for delivery of new share certificates: - 8. Board resolution date (decision date): 2026-08-20; Outside directors in attendance: Present 1, Absent 0; Statutory auditor (audit committee member who is not an outside director) in attendance: Present

9. Other matters for reference in investment decisions This matter concerns a bonus issue by wholly owned (100%) subsidiary SAMT AMERICA LLC, capitalizing USD 37,000,000 of retained earnings, approved by the Company's board of directors on August 20, 2026. 1. Source of new shares: The entire USD 37,000,000 of retained earnings, calculated based on the subject company's financial statements for the first half of 2026. The amount converted into Korean won is approximately KRW 51.9 billion (applying the KEB basic exchange rate of KRW 1,402.50/USD as of 2026-08-20). 2. Change in capital stock: USD 1,000,000 to USD 38,000,000. Change in equity ratio: 100% to 100% (no change) 3. Effective date: August 31, 2026 4. The subject company is a limited liability company that does not issue shares and holds equity solely in the form of an equity ratio (%); accordingly, the type and number of new shares, par value per share, total shares issued before the capital increase, new shares allotted per share, dividend accrual start date for new shares, and scheduled date for delivery of new share certificates are not applicable. 5. This matter is carried out through a transfer between capital accounts within the subject company without any new capital contribution, and there is no outflow of cash or assets outside the company.

Related disclosures: -

[Matters concerning the subsidiary] Subsidiary name: SAMT AMERICA LLC (English: SAMT AMERICA LLC) Representative: Kevin Laewan Lee Principal business: Distribution of semiconductor and IT components Whether a major subsidiary: Not applicable Subsidiary's total assets (KRW): 113,774,000,000 Parent company's consolidated total assets (KRW): 1,376,246,122,799 Ratio to parent company's consolidated total assets (%): 8.27