[Amended] Material event report (equity acquisition)

What happened

Amendment report, dated August 24, 2026. 1. Disclosure document being amended: Material event report (equity acquisition of another company) 2. Original filing date of the disclosure document being amended: August 21, 2026 3. Amendment details Item | Reason for amendment | Before amendment | After amendment [Summary Financial Status of the Issuing Company] - external auditor, year before last | Correction of a simple clerical error | Samjong Accounting Corporation | Yichon Accounting Corporation

Material event report filed with the Financial Services Commission and Korea Exchange, dated August 21, 2026. Company name: Finger Co., Ltd. Representative director: An In-ju Head office address: 24 Yeouidaero, 43rd floor, Yeongdeungpo-gu, Seoul (Yeouido-dong, FKI Tower) Phone: 1544-9350 Website: http://www.finger.co.kr/ Preparer: Master (title) Kang Sin-myeong, Phone: 02-799-2510

Decision to acquire shares and equity securities of another company

1. Issuing company Company name: MegazoneCloud 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 Whether new shares were acquired via third-party allotment within the last 6 months: No

2. Details of the acquisition 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. Shares owned and ownership ratio after the acquisition Shares owned (shares): 657,274 Ownership ratio (%): 1.21

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

5. Expected acquisition date: August 31, 2026

6. Counterparty Company name: Megazone Co., Ltd. Capital (KRW): 700,000,000 Main business: Construction and management of servers and networks, 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 the transaction price: The total purchase price of KRW 29,999,957,182 will be deposited in full into an account in the counterparty's name on August 31, 2026.

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

9. Board resolution date (decision date): 2026.08.21 Attendance of independent (outside) directors*: present (persons) 1, absent (persons) - Attendance of auditor (audit committee member who is not an independent (outside) director*): Present

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

11. Whether the issuing company (the other company) meets the backdoor-listing requirements: No

12. Whether subject to Fair Trade Commission reporting: Not applicable

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

14. Future plans for corporate restructuring: As of the report submission date, the Company has not decided on any concrete future plan for restructuring such as a merger.

15. Other material matters relevant to investment decisions 1) The Company's total assets in "2. Details of the acquisition" above are based on the consolidated financial statements as of the end of the most recent fiscal year (2025), and equity capital is the total equity under the consolidated financial statements as of the end of the most recent fiscal year (2025), adjusted to reflect increases/decreases in capital stock and capital surplus from rights offerings up to the disclosure date. In addition, the convertible bonds and bonds with warrants issued in May 2026 have not been reflected in equity capital due to a delay in the accounting determination. 2) For details of "6. Counterparty" above, please refer to [Matters Concerning the Counterparty] below. 3) [Summary Financial Status of the Issuing Company] below is based on separate (non-consolidated) financial statements for the current year (2025), prior year (2024), and the year before that (2023).

Related disclosures: -

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

[Matters Concerning the Counterparty] 1. Personal details - basic information Name (designation): Megazone Co., Ltd. Nationality: Republic of Korea Address (head office): 46 Nonhyeon-ro 85-gil, Gangnam-gu, Seoul Occupation (business details): Construction and management of servers and networks, software development and supply, advertising agency business - Largest shareholder, representative director, representative executive officer status and financial status, etc. Category | Name | Number of shares | Ownership ratio (%) Largest shareholder | Lee Ju-wan | 566,000 | 80.86 (Unit: KRW) Most recent fiscal year: 2025; Fiscal year-end: December; Total assets: 1,347,916,999,784; Capital: 700,000,000; Total liabilities: 1,361,336,661,375; Revenue: 1,854,400,497,914; Total equity: -13,419,661,591; Net income (loss): -79,381,716,290; External auditor: Yichon Accounting Corporation; Whether in suspension of business: No; Audit opinion: Unqualified; Whether closed down: No 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: -