Material management matter relevant to investment decisions

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Com2uS N / Material Management Matter Relevant to Investment Decisions / (2026.08.24) Material Management Matter Relevant to Investment Decisions (Partial Amendment of Convertible-Bond Underwriting Agreement Terms)

Material Management Matter Relevant to Investment Decisions

1. Title: Partial amendment of convertible-bond underwriting agreement terms

2. Key content - This partial amendment of the underwriting agreement terms is premised on the merger and merger registration between Wysiwyg Studios Co., Ltd. and NP Co., Ltd. having been lawfully completed, and on Com2uS N Co., Ltd. having succeeded to the issuer position of Wysiwyg Studios Co., Ltd.'s Series 2 unregistered, interest-bearing, unsecured, privately placed convertible bonds. - Partial amendment of the convertible-bond underwriting agreement terms: 8. Bond interest rate: from the day after issuance to the redemption date, the coupon rate is 0.0% per annum on each bond's electronically registered amount, and the guaranteed yield to maturity is 3.0301% per annum. 11. Early redemption (put option): the bondholder may demand early redemption of all or part of the bonds, at the applicable early-redemption yield, on the date two years after issuance - June 20, 2027 (or the next business day if that date is not a business day) - and on each date falling every three months thereafter (each an "early-redemption payment date"). If an early-redemption payment date is not a business day, redemption occurs on the next business day with no additional interest accruing after that date. (a) Place for the early-redemption request: the issuer's head office (b) Place for payment of the early-redemption amount: KB Kookmin Bank, Sinsa-dong Comprehensive Financial Center (c) Early-redemption yield and request period: a bondholder wishing to exercise the early-redemption right must file the request with the Korea Securities Depository, in units of the bond's trading unit, from 60 days to 30 days before the relevant early-redemption payment date (the "early-redemption request period"); if the end of the request period is not a business day, it is extended to the next business day. Request period 1: 2027-04-21 to 2027-05-21; early-redemption date: 2027-06-20; early-redemption yield: 102.01% Request period 2: 2027-07-22 to 2027-08-21; early-redemption date: 2027-09-20; early-redemption yield: 102.26% Request period 3: 2027-10-21 to 2027-11-20; early-redemption date: 2027-12-20; early-redemption yield: 102.52% Request period 4: 2028-01-20 to 2028-02-19; early-redemption date: 2028-03-20; early-redemption yield: 102.77% 25. Conversion rights, item (f) Place for conversion requests: the company's transfer agent (Korea Securities Depository, Securities Agency Department)

3. Date of occurrence (confirmation) of the fact: August 24, 2026 4. Decision date: August 24, 2026 - Outside-director attendance: Present: 2; Absent: - - Audit (or audit-committee member other than outside directors) attendance: Present

5. Other matters material to investment decisions - Following completion of the merger between the surviving company, NP Co., Ltd., and the dissolving company, Wysiwyg Studios Co., Ltd., the company succeeded to the convertible bonds of the dissolving company, Wysiwyg Studios Co., Ltd. - The dissolving company Wysiwyg Studios Co., Ltd.'s convertible bonds were its Series 2; the surviving company, Com2uS N Co., Ltd., has recorded them as its own Series 2 in line with its prior issuance numbering. - For further details, please refer to Wysiwyg Studios Co., Ltd.'s material event report on the decision to issue convertible bonds (https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20250618000260).

* Related disclosures: none