[Amended] Rights offering (paid-in capital increase) decision (subsidiary)

A later amendment corrects this filing, so the terms on this page may be out of date. See the latest version (2026-09-16) →

What happened

Aekyung Chemical / Rights Offering Decision (Material Management Matter of Subsidiary) / (2026.08.31) Rights Offering Decision (Material Management Matter of Subsidiary)

Amendment Report Amendment date: 2026-08-31

1. Disclosure document being amended: Rights Offering Decision (Material Management Matter of Subsidiary) 2. Filing date of the disclosure document being amended: 2026-04-27 3. Reason for amendment: Change in the capital increase amount and schedule, etc.

4. Amended items Item: 4. Purpose of fundraising (Working capital); Before: 45,967,960,000; After: 39,463,060,000 Item: 12. Payment date; Before: 2026-08-31; After: 2026-10-30 Item: 22. Other important matters relevant to investment decisions:

Before: - This disclosure relates to the capital increase decision of Aekyung(Ningbo) Chemical Co., Ltd., a 100%-owned overseas subsidiary of Aekyung Chemical Co., Ltd., for the purpose of raising facility funds, working capital and debt repayment funds, etc. - Because the registered capital of a Chinese limited liability company is not divided into shares but is held as an equity interest in the paid-in capital, the number of shares and par value are not stated in this disclosure. - The amount in "4. Purpose of fundraising" above is the capital increase amount (CNY 380 million) converted into Korean won by applying the matching exchange rate of 216.83 (KRW/CNH) quoted by the Seoul Money Brokerage Services as of the shareholders' resolution date (2026/04/27); the converted won amount may change depending on the exchange rate at the time the capital increase proceeds are actually paid in. - The "12. payment date" above is the final scheduled completion date, and the capital increase is scheduled to be made in two installments by that date. The related schedule may change in the course of obtaining approvals and permits from the relevant authorities. 1st installment: CNY 120 million (June 10, 2026); 2nd installment: CNY 260 million (August 31, 2026). - The "18. board resolution date (decision date)" above is the date of the shareholders' resolution of Aekyung(Ningbo) Chemical Co., Ltd. - In "Matters Relating to the Subsidiary" below, the subsidiary's total assets and the parent company's consolidated total assets are as of the end of 2025, prepared in accordance with Korean IFRS (K-IFRS).

After: - This disclosure relates to the capital increase decision of Aekyung(Ningbo) Chemical Co., Ltd., a 100%-owned overseas subsidiary of Aekyung Chemical Co., Ltd., for the purpose of raising facility funds, working capital and debt repayment funds, etc. - Because the registered capital of a Chinese limited liability company is not divided into shares but is held as an equity interest in the paid-in capital, the number of shares and par value are not stated in this disclosure. - The amount in "4. Purpose of fundraising" above is the capital increase amount (CNY 350 million) converted into Korean won by applying the matching exchange rate of 216.83 (KRW/CNH) quoted by the Seoul Money Brokerage Services as of the shareholders' resolution date (2026/04/27); the converted won amount may change depending on the exchange rate at the time the capital increase proceeds are actually paid in. - The "12. payment date" above is the final scheduled completion date, and the capital increase is scheduled to be made in two installments by that date. The related schedule may change in the course of obtaining approvals and permits from the relevant authorities. 1st installment: CNY 120 million (June 10, 2026); 2nd installment: CNY 230 million (October 30, 2026). - The "18. board resolution date (decision date)" above is the date of the shareholders' resolution of Aekyung(Ningbo) Chemical Co., Ltd. - In "Matters Relating to the Subsidiary" below, the subsidiary's total assets and the parent company's consolidated total assets are as of the end of 2025, prepared in accordance with Korean IFRS (K-IFRS).

Matters Relating to the Subsidiary (Representative): Pyo Kyung-won -> Kim Seong-wan

- Rights Offering Decision (Material Management Matter of Subsidiary) Report of a material management matter of the subsidiary Aekyung(Ningbo) Chemical Co., Ltd.

1. Type and number of new shares Common shares: - Preferred/other class shares: -

2. Par value per share (KRW): -

3. Total shares issued before the capital increase Common shares: - Preferred/other class shares: -

4. Purpose of fundraising Facility funds (KRW): 4,770,260,000 Business acquisition funds: - Working capital (KRW): 39,463,060,000 Debt repayment funds (KRW): 31,657,180,000 Funds to acquire securities of other companies: - Other funds: -

5. Method of capital increase: Shareholder-allocated capital increase

[In case of shareholder allocation]

6. New share issue price Fixed issue price: Common shares (KRW): - / Preferred/other class shares (KRW): - Expected issue price: Common shares (KRW): - / Expected fixing date: - / Preferred/other class shares (KRW): - / Expected fixing date: -

7. Method of determining the 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. Scheduled subscription period: Employee stock ownership association start date: - / end date: -; Existing shareholders start date: - / end date: - 12. Payment date: 2026-10-30 13. Plan for handling forfeited shares: Not applicable 14. Dividend record start date for new shares: - 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): 2026-04-27 - Attendance of outside directors: Present (persons): 3 / Absent (persons): 0 - Attendance of the auditor (audit committee member who is not an outside director): -

19. Whether subject to filing of a securities registration statement: No 20. Reason for exemption from filing: Not subject to filing of a securities registration statement, as it is a shareholder-allocated capital increase by an overseas unlisted company 21. Whether subject to reporting to the Fair Trade Commission: No

22. Other important matters relevant to investment decisions - This disclosure relates to the capital increase decision of Aekyung(Ningbo) Chemical Co., Ltd., a 100%-owned overseas subsidiary of Aekyung Chemical Co., Ltd., for the purpose of raising facility funds, working capital and debt repayment funds, etc. - Because the registered capital of a Chinese limited liability company is not divided into shares but is held as an equity interest in the paid-in capital, the number of shares and par value are not stated in this disclosure. - The amount in "4. Purpose of fundraising" above is the capital increase amount (CNY 350 million) converted into Korean won by applying the matching exchange rate of 216.83 (KRW/CNH) quoted by the Seoul Money Brokerage Services as of the shareholders' resolution date (2026/04/27); the converted won amount may change depending on the exchange rate at the time the capital increase proceeds are actually paid in. - The "12. payment date" above is the final scheduled completion date, and the capital increase is scheduled to be made in two installments by that date. The related schedule may change in the course of obtaining approvals and permits from the relevant authorities. 1st installment: CNY 120 million (June 10, 2026); 2nd installment: CNY 230 million (October 30, 2026). - The "18. board resolution date (decision date)" above is the date of the shareholders' resolution of Aekyung(Ningbo) Chemical Co., Ltd. - In "Matters Relating to the Subsidiary" below, the subsidiary's total assets and the parent company's consolidated total assets are as of the end of 2025, prepared in accordance with Korean IFRS (K-IFRS).

* Related disclosures: -

[Matters Relating to the Subsidiary] Subsidiary name: Aekyung(Ningbo) Chemical Co., Ltd. English name: Aekyung(Ningbo)Chemical Co., Ltd. Representative: Kim Seong-wan Main business: Manufacture of plasticizers Whether a major subsidiary: Not applicable Total assets of the subsidiary (KRW): 81,660,962,902 Total consolidated assets of the parent company (KRW): 1,394,265,312,046 As a percentage of the parent company's total consolidated assets (%): 5.86