[Amended] Merger decision (subsidiary)

What happened

Simmtech Holdings / Merger Decision (Subsidiary) / (2026.08.31) Merger Decision (Subsidiary) Amendment Report Amendment date: 2026-08-31

1. Disclosure document being amended: Merger Decision (Subsidiary) 2. Filing date of the disclosure document being amended: 2026-07-15 3. Reason for amendment: Correction of dates following completion of the merger registration

4. Amended items Amendment item: "8. Merger schedule - Merger effective date" Before amendment: 2026-06-30 After amendment: 2026-08-07

Amendment item: "8. Merger schedule - Scheduled merger registration date" Before amendment: 2026-09-30 After amendment: 2026-08-28

Reason: The procedure was delayed by additional document requests from overseas authorities, requiring correction of the "merger effective date"; and because the merger registration was completed on 2026-08-28, the previously stated "scheduled merger registration date" is corrected accordingly.

Merger Decision (Material Management Matter of a Subsidiary) Report on a material management matter of the subsidiary SIMMTECH INTERNATIONAL PTE. LTD.

1. Merger method SIMMTECH INTERNATIONAL PTE. LTD. absorbs SIMMTECH ASIA OPERATION PTE. LTD. - Surviving company: SIMMTECH INTERNATIONAL PTE. LTD. - Dissolving company: SIMMTECH ASIA OPERATION PTE. LTD.

2. Purpose of the merger: Improved management efficiency through the merger of subsidiaries

3. Merger ratio: 0.0000000

4. Basis for calculating the merger ratio: The surviving company, SIMMTECH INTERNATIONAL PTE. LTD., owns 100% of the equity of the merger counterparty, SIMMTECH ASIA OPERATION PTE. LTD., and because no new shares are issued in this merger, the merger ratio was calculated as above. - Corporate value: Surviving company - / Dissolving company -

5. Type and number of new merger shares (shares): Common shares - / Special class shares -

6. Merger counterparty Company name: SIMMTECH ASIA OPERATION PTE. LTD. Main business: Investment in and management advisory for overseas subsidiaries Relationship with the Company: Affiliate Financial information for the most recent fiscal year (KRW million): Total assets 74,900; Capital stock 114,792; Total liabilities 16,999; Revenue -; Total equity 57,901; Net income -23,280

7. Newly incorporated merger company Company name: - / Capital stock (KRW): - / Main business: -

8. Merger schedule Scheduled date of shareholders' meeting: 2026-06-30 Period for submitting old share certificates: Start date - / End date - Creditor objection filing period: Start date - / End date - Merger effective date: 2026-08-07 Scheduled merger registration date: 2026-08-28 Scheduled date of delivery of new share certificates: -

9. Matters concerning appraisal (share purchase demand) rights This merger is a short-form merger carried out under Section 215D of the Companies Act of Singapore. Accordingly, no dissenting-shareholder appraisal right or share buy-back right corresponding to the Korean statutory appraisal (share purchase demand) right arises under Singapore law in connection with this merger.

10. Date of board resolution (decision date): 2026-06-30 - Attendance of outside directors: Present (persons) - / Absent (persons) - - Attendance of the auditor (audit committee member): -

11. Plans for future corporate restructuring: As of the filing date of this report, there are no confirmed matters regarding corporate restructuring currently being pursued or planned following completion of the merger.

12. Other matters for reference in investment decisions 1. This disclosure concerns the decision by SIMMTECH INTERNATIONAL PTE. LTD., a key subsidiary of the Company, to absorb and merge with the Company's subsidiary SIMMTECH ASIA OPERATION PTE. LTD. (dissolving). 2. This is a merger between subsidiaries of the parent company, Simmtech Holdings Co., Ltd., and has no effect on the parent company's consolidated financial statements. 3. The financial information for the most recent fiscal year of the "6. Merger counterparty" above, and the "total assets" in "Matters Concerning the Subsidiary" below, are each based on separate financial statements as of the end of 2025. 4. The "8. Merger schedule" above is the expected schedule as of the time of disclosure and may change depending on local legal requirements and registration procedures. * Related disclosures: Not applicable. * Related disclosure regulation: Financial Investment Services and Capital Markets Act

[Matters Concerning the Subsidiary] Subsidiary name: SIMMTECH INTERNATIONAL PTE. LTD. / English name: SIMMTECH INTERNATIONAL PTE. LTD. / Representative: Jeon Yeong-seon / Main business: Integrated management of overseas subsidiaries / Whether a key subsidiary: Applicable Subsidiary's total assets (KRW): 385,045,381,591 Parent company's consolidated total assets (KRW): 1,596,446,603,155 Ratio to the parent company's consolidated total assets (%): 24.12