Rights offering (paid-in capital increase) decision (subsidiary)

What happened

Report on material management matter of subsidiary Nature Cell America Inc.

1. Type and number of new shares Common shares (shares): 700,000 Preferred shares (shares): -

2. Par value per share (KRW): 13,806

3. Total shares issued before capital increase Common shares (shares): 1,500,000 Preferred shares (shares): -

4. Purpose of funding Facility funds (KRW): 9,664,200,000 Business acquisition funds (KRW): - Working capital (KRW): - Debt repayment funds (KRW): - Funds to acquire securities of other companies (KRW): - Other funds (KRW): -

5. Capital increase method Shareholder-allotment rights offering

[For shareholder-allotment rights offering] 6. New share issue price Confirmed issue price, common shares (KRW): 13,806 Confirmed issue price, preferred shares (KRW): - Expected issue price, common shares (KRW): -, expected confirmation date: - Expected issue price, preferred shares (KRW): -, expected confirmation date: -

7. Method of determining issue price: - 8. Record date for new share allotment: - 9. Number of new shares allotted per share: - 10. Preferential allotment ratio for employee stock ownership association members (%): -

11. Expected subscription date Employee stock ownership association: start -, end - Existing shareholders: start -, end -

12. Payment date: 2026-09-08 13. Plan for handling forfeited shares: Forfeited shares will not be issued 14. Dividend record date for new shares: 2026-01-01 15. Expected date of delivery of new share certificates: - 16. Lead underwriter (if not a direct offering): - 17. Whether new share subscription rights are transferable: Not applicable

18. Board resolution date (decision date): 2026-08-25 - Outside directors present (persons): 2, absent (persons): - - Attendance of auditor (audit committee member who is not an outside director): Absent

19. Subject to securities registration statement: No

20. Reason for exemption from filing, if applicable The subsidiary is an unlisted foreign corporation, and under the Enforcement Decree of the Financial Investment Services and Capital Markets Act, this does not constitute a public offering or sale of securities.

21. Subject to Fair Trade Commission reporting: No

22. Other matters for investment reference - This disclosure concerns the rights offering decision of Nature Cell America Inc., a wholly (100%) owned subsidiary of Naturecell Co., Ltd. - The funds raised through this rights offering will be used to expand the Company's research facility in Maryland, United States. - The above issue price (par value per share) is the KRW-equivalent amount converted using the Seoul Money Brokerage Services exchange rate quoted the day before the disclosure date (USD 1 = KRW 1,380.60), and may change depending on the exchange rate on the actual payment date. - The payment date above is the payment deadline based on U.S. time. - The board resolution date (decision date) above is based on U.S. local time. - Among the matters concerning the subsidiary below, the financial figures are as of the end of 2025.

Related disclosure: -

[Matters concerning the subsidiary] Subsidiary name: Nature Cell America inc. English name: Nature Cell America inc. - Representative: Ra Jeong-chan - Main business: Research and development of stem cell therapeutics and sale of cosmetics containing stem cell culture media as raw material, etc. - Whether it is a major subsidiary: Applicable Total assets of the subsidiary (KRW): 18,013,482,315 Total consolidated assets of the parent company (KRW): 74,731,473,448 As % of the parent company's total consolidated assets: 5