Finger

163730 · KOSDAQ · Information Technology · SMALL CAP

Material event report (equity acquisition)

Finger Co., Ltd. decides to acquire 657,274 shares (a 1.21% stake) of Megazone Cloud Co., Ltd. from Megazone Co., Ltd. for US$21.6M, to be completed on 2026.08.31, following an external appropriateness valuation by Sungsil Accounting Corporation.

M&A(Material event report (equity acquisition))· FILED 2026-08-21· RCEPT 20260821000646

A later amendment corrects this filing, so the terms on this page may be out of date. See the latest version (2026-08-24) →

What happened

Decision to Acquire Shares and Equity Securities of Another Company 6.1 Finger Co., Ltd.

Material Event Report / Matters Subject to KRX Reporting Obligation To the Financial Services Commission / Korea Exchange August 21, 2026

Company name: Finger Co., Ltd. Representative Director: An In-ju Head office address: 43F, 24 Yeouidaero (Yeouido-dong, FKI Tower), Yeongdeungpo-gu, Seoul (Phone) 1544-9350 (Website) http://www.finger.co.kr/ Preparer: (Title) Master (Name) Kang Shin-myung (Phone) 02-799-2510

Decision to Acquire Shares and Equity Securities of Another Company

1. Issuing company Company name: Megazone Cloud Co., Ltd. Nationality: Republic of Korea Representative: Lee Ju-wan Capital (KRW): 361,086,000 Relationship with the Company: - Total shares issued (shares): 54,162,900 Main business: Development, sale and supply of software products New shares acquired through third-party allotment within the recent 6 months: No

2. Acquisition details Number of shares acquired (shares): 657,274 Acquisition amount (KRW) (A): 29,999,957,182 Total assets (KRW) (B): 67,557,730,152 Ratio to total assets (%) (A/B): 44.41 Equity capital (KRW) (C): 77,667,512,160 Ratio to equity capital (%) (A/C): 38.63

3. Number of shares owned and equity ratio after acquisition Number of shares owned (shares): 657,274 Equity ratio (%): 1.21

4. Purpose of acquisition: Business diversification and securing future growth engines 5. Scheduled acquisition date: 2026.08.31

6. Counterparty Company name: Megazone Co., Ltd. Capital (KRW): 700,000,000 Main business: Server and network construction and management, software development and supply, advertising agency business Head office address: 46 Nonhyeon-ro 85-gil, Gangnam-gu, Seoul Relationship with the Company: -

7. Payment of transaction proceeds: The total purchase price of KRW 29,999,957,182 will be paid in full into an account in the counterparty's name on August 31, 2026.

8. External valuation Whether obtained: Yes Basis and reason: Appropriateness assessment under Article 165-4, Paragraph 1, Item 2 and Paragraph 2 of the Financial Investment Services and Capital Markets Act, and Article 176-6, Paragraph 4 of its Enforcement Decree Name of external valuation institution: Sungsil Accounting Corporation External valuation period: 2026.08.10 ~ 2026.08.18 External valuation opinion: Appropriate

9. Board resolution date (decision date): 2026.08.21 Independent (outside) director* attendance: Present 1, Absent - 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: Yes

11. Whether the issuing company (other company) meets backdoor listing requirements: No 12. Whether subject to Fair Trade Commission reporting: Not applicable 13. Whether a put option or other contract has been concluded: No Contract details: - * Applies to independent directors for listed companies, and outside directors for unlisted companies

14. Future plans for corporate restructuring: As of the filing date of this report, the Company has not determined any specific plans for future corporate restructuring such as mergers.

15. Other matters material to investment decisions 1) The Company's total assets under "2. Acquisition details" above are based on consolidated financial statements as of the end of the most recent fiscal year (2025), and equity capital is the total equity under those consolidated financial statements, adjusted for changes in capital stock and capital surplus from rights offerings up to the disclosure date. The convertible bonds and bonds with warrants issued in May 2026 were not reflected in equity capital pending an accounting determination. 2) For details of the counterparty in "6. Counterparty" above, see [Matters Concerning the Counterparty] below. 3) The [Summary Financial Status of the Issuing Company] below is based on separate (non-consolidated) financial statements for the current year (2025), the preceding year (2024), and the year before that (2023).

Related disclosures: -

[Summary Financial Status of the Issuing Company] (unit: KRW) Current year: Total assets 1,247,307,723,087; Total liabilities 632,115,896,389; Total equity 615,191,826,698; Capital 361,086,000; Sales 1,749,608,774,257; Net income 8,238,632,607; Audit opinion Unqualified; External auditor Samjong Accounting Corporation Preceding year: Total assets 1,214,640,726,682; Total liabilities 621,039,026,359; Total equity 593,601,700,323; Capital 361,086,000; Sales 1,367,844,184,274; Net loss -23,756,322,795; Audit opinion Unqualified; External auditor Samjong Accounting Corporation Year before that: Total assets 1,167,684,292,140; Total liabilities 571,834,646,076; Total equity 595,849,646,064; Capital 361,086,000; Sales 1,321,661,584,731; Net loss -36,093,580,022; Audit opinion Unqualified; External auditor Samjong Accounting Corporation

[Matters Concerning the Counterparty] 1. Basic information Name: Megazone Co., Ltd. Nationality: Republic of Korea Address (head office, to district level): 46 Nonhyeon-ro 85-gil, Gangnam-gu, Seoul Occupation (business content): Server and network construction and management, software development and supply, advertising agency business

Largest shareholder/representative director status and financial status (counterparty is a corporation): Largest shareholder: Lee Ju-wan; Number of shares: 566,000; Equity ratio: 80.86%

(unit: KRW) Most recent fiscal year ended December 2025: Total assets: 1,347,916,999,784; Capital: 700,000,000; Total liabilities: 1,361,336,661,375; Sales: 1,854,400,497,914; Total equity: -13,419,661,591; Net loss: -79,381,716,290; External auditor: Ichon Accounting Corporation; In business suspension: No; Audit opinion: Unqualified; Closed down: No

2. Relationship with the relevant corporation or its largest shareholder/executives: None stated 3. Transaction history over the recent 3 years (excluding ordinary transactions): None stated for the current year, preceding year, or year before that

Filed2026-08-21, Material event report (equity acquisition)
SourceDART rcept 20260821000646 → open original filing

Versions of this filing

  1. 2026-08-21Original (this page)
  2. 2026-08-24Amendment 1

Source: DART. Information only, not investment advice.

For informational purposes only. This is not investment advice, a recommendation, or a solicitation to buy or sell any security. Do your own research; any investment decision is your own responsibility.

Data from DART, Korea's official corporate-filing system. Data sourced from official DART filings. Accuracy is not guaranteed. Figures are as of the date shown. As of 2026-08-21 (KST). · Converted at 1 USD ≈ ₩1,325 (rate of 2026-10-21).