[Amended] Material event report (decision to sell own convertible bonds)

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VitzroSys / Material Event Report (Decision to Sell Own Convertible Bonds)

VitzroSys Co., Ltd. Amendment Report August 31, 2026

1. Disclosure document being amended: Material Event Report (Decision to Sell Own Convertible Bonds) 2. Initial filing date of the disclosure document being amended: June 30, 2026 3. Amended items Item 9. Sale proceeds receipt (expected) date, Reason: change in the balance payment schedule. Before: August 31, 2026; After: September 30, 2026 Item 13. Other matters to note for investment decisions, Reason: change in the balance payment schedule. Before: "(2) Balance receipt date: August 31, 2026 (KRW 2,375,000,000, 95% of the sale amount)" After: "(2) Balance receipt date: September 30, 2026 (KRW 2,375,000,000, 95% of the sale amount)"

Material Event Report / Matter Subject to Exchange Reporting Obligation To: Financial Services Commission / Korea Exchange August 31, 2026

Company name: VitzroSys Co., Ltd. Representative directors: Lee Ki-jae, Lee Hak-young Head office address: Rooms 513-515, 225 Gasan Digital 1-ro, Geumcheon-gu, Seoul (Gasan-dong, Ace Highend Tower) (Telephone) 02-460-2000 (Website) http://www.vitzrosys.com Preparer: (Title) Representative Director (Name) Lee Ki-jae (Telephone) 02-460-2000

Decision to Sell Own Convertible Bonds

1. Type of bond: Series 15; type: unregistered, interest-bearing, unsecured, privately placed convertible bonds 2. Bond issue date: October 24, 2024 3. Method of issuance: Private placement 4. Bond maturity date: October 24, 2027 5. Total face amount (electronically registered amount) of the bond (KRW): 3,000,000,000

6. Details of pre-maturity acquisition of the bonds to be sold Face amount (electronically registered amount) of bonds to be sold (KRW): 2,500,000,000 Acquisition amount (KRW): 2,558,919,830 Acquisition background: Acquisition of the bonds before maturity through agreement with bondholders, partial acquisition on April 27, 2026; partial acquisition on November 28, 2025; partial acquisition on October 24, 2025

7. Sale decision date: June 30, 2026 8. Sale amount Amount (KRW): 2,500,000,000 Basis for determination: Determined through negotiation with the buyer, taking into account the Company's overall circumstances 9. Sale proceeds receipt (expected) date: September 30, 2026 10. Purpose of sale: Securing working capital, etc.

11. Matters relating to conversion Conversion ratio (%): 100 Conversion price as of the reporting date (KRW/share): 2,500 Type of shares to be issued upon conversion: VitzroSys Co., Ltd. registered common shares Number of shares: 1,000,000 As a percentage of total shares (%): 7.35 Conversion request period: Start date: October 24, 2025; End date: September 24, 2027

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

13. Other matters to note for investment decisions - Item 9, the sale proceeds receipt (expected) date, above is the closing date, being the date on which the purchase price (for the convertible bonds) is paid (delivered) under the convertible bond sale and purchase agreement. (1) Down payment receipt date: June 30, 2026 (KRW 125,000,000, 5% of the sale amount) (2) Balance receipt date: September 30, 2026 (KRW 2,375,000,000, 95% of the sale amount) - The "percentage of total shares (%)" in Item 11 above is calculated based on the total shares issued as of the sale decision date, including the shares to be issued upon this conversion. - Matters relating to the bondholders' early redemption right (put option): Bondholders of this bond may request early redemption before maturity, in whole or in part of the principal amount of this bond, on October 24, 2025 (the date one year after the issue date) and on each date falling every 3 months thereafter (January 24, 2026, April 24, 2026, July 24, 2026, October 24, 2026, January 24, 2027, April 24, 2027, July 24, 2027; each an "early redemption payment date"). However, if an early redemption payment date is not a banking business day, redemption will be made on the next business day, and no interest will be calculated for the period after the early redemption payment date. Early redemption request amount and request period: The amount to be redeemed by the issuer upon a bondholder's early redemption request is the face amount of the bond for which early redemption is requested plus an amount calculated by applying the early redemption yield (YTP, quarterly compounding, annual rate 4.0%). Bondholders must submit their early redemption request to the issuer between 20 days and 10 days before the early redemption payment date (the "early redemption request period"). However, if the last day of the early redemption request period is not a banking business day, it will be the next business day.

[Early Redemption Request Period (Early Redemption Date) and Early Redemption Rate] Round 1, Request period: 2025-10-02 to 2025-10-14; Early redemption date: 2025-10-24; Rate (%): 102.0302 Round 2, Request period: 2026-01-02 to 2026-01-14; Early redemption date: 2026-01-24; Rate (%): 102.5505 Round 3, Request period: 2026-04-03 to 2026-04-14; Early redemption date: 2026-04-24; Rate (%): 103.0760 Round 4, Request period: 2026-07-03 to 2026-07-14; Early redemption date: 2026-07-24; Rate (%): 103.6067 Round 5, Request period: 2026-10-02 to 2026-10-14; Early redemption date: 2026-10-24; Rate (%): 104.1428 Round 6, Request period: 2027-01-04 to 2027-01-14; Early redemption date: 2027-01-24; Rate (%): 104.6842 Round 7, Request period: 2027-04-02 to 2027-04-14; Early redemption date: 2027-04-24; Rate (%): 105.2311 Round 8, Request period: 2027-07-02 to 2027-07-14; Early redemption date: 2027-07-24; Rate (%): 105.7834

[Matters Relating to the Buyer] Buyer name: Uni Holdings Co., Ltd. Relationship with the Company or its largest shareholder: - Selection background: Selected considering the investor's intent, payment capacity and timing, etc., for prompt procurement of necessary funds Transaction history and plans within 6 months before and after the sale decision: - Face amount of bonds purchased (KRW): 2,500,000,000 Remarks: -

[Where the Buyer Includes a Corporation or Organization] (1) Basic information on the corporation or organization Uni Holdings Co., Ltd.: Number of investors: 1; Representative director: Hong Hae-sik (100%); Managing member: -; Largest shareholder: -

(2) Key financial information of the corporation or organization for the most recent fiscal year (Unit: KRW million) Fiscal year: 2025, year-end December Total assets: 997; Revenue: 0; Total liabilities: 1,433; Net income: -15; Total equity: -437; External auditor: -; Capital stock: 100; Audit opinion: -