[Amended] Material management matter relevant to investment decisions

What happened

Com2uSN / Material Management Matter Relevant to Investment Decisions / (2026.08.31) Material Management Matter Relevant to Investment Decisions (Partial Change in Convertible Bond Subscription Agreement Terms) Amendment Report Amendment date: 2026-08-31

1. Disclosure document being amended: Material Management Matter Relevant to Investment Decisions 2. Filing date of the disclosure document being amended: 2026-08-31 3. Reason for amendment: Correction of stated content (wording revised and added)

4. Amended items Amendment item: "2. Main contents"

Before amendment: 8. Guaranteed yield to maturity: 3.0301% per annum 11. Matters concerning the put option (early redemption request right) (c) Early redemption yield and early redemption request period: If a bondholder requests early redemption, the bondholder must submit the early redemption request to the Korea Securities Depository, in the trading unit of these bonds, between 60 days and 30 days before each early redemption payment date (the "early redemption request period"; details are as set out in the table below). If the last day of the early redemption request period is not a business day, the period extends to the following business day.

After amendment: 8. Guaranteed yield to maturity: 1.0% per annum, compounded annually 9. Method and term of redemption of the bonds: For the principal of these bonds held to maturity, an amount equal to 103.0301% of the electronically registered amount will be repaid in a lump sum on the maturity date of June 20, 2028, rounded down to the nearest KRW 1. If the repayment date is not a banking business day (a day on which domestic banks are engaged in ordinary business, excluding a day on which only some banks or some branches are open, Saturdays, Sundays, and statutory holidays), repayment will be made on the following business day, and no interest will be calculated for the period after the principal repayment date. 11. Matters concerning the put option (early redemption request right) (c) Early redemption yield and early redemption request period: If a bondholder requests early redemption, the bondholder must submit the early redemption request for these bonds to the Korea Securities Depository between 60 days and 30 days before each early redemption payment date. If the last day of the early redemption request period is not a business day, the period extends to the following business day.

(Amendment of stated content following consultation with relevant authorities; wording revised and added)

Material Management Matter Relevant to Investment Decisions

1. Title: Partial change in the terms of the convertible bond subscription agreement

2. Main contents - This partial change to the subscription agreement terms is conditioned on the merger procedure and merger registration between Wiz Wick Studio Co., Ltd. and NP Co., Ltd. having been lawfully completed, and on Com2uSN Co., Ltd. having assumed the status of issuer of Wiz Wick Studio Co., Ltd.'s Series 2 unregistered, coupon-bearing, unsecured, privately placed convertible bonds. - Partial change in the terms of the convertible bond subscription agreement: 8. Interest rate of the bonds: From the day after the issue date of these bonds until the repayment date, the coupon rate on the electronically registered amount of each bond will be 0.0% per annum, and the guaranteed yield to maturity will be 1.0% per annum, compounded annually. 9. Method and term of redemption of the bonds: For the principal of these bonds held to maturity, an amount equal to 103.0301% of the electronically registered amount will be repaid in a lump sum on the maturity date of June 20, 2028, rounded down to the nearest KRW 1. If the repayment date is not a banking business day (a day on which domestic banks are engaged in ordinary business, excluding a day on which only some banks or some branches are open, Saturdays, Sundays, and statutory holidays), repayment will be made on the following business day, and no interest will be calculated for the period after the principal repayment date. 11. Matters concerning the put option (early redemption request right): Bondholders of these bonds may request early redemption, prior to maturity, of all or part of these bonds at the early redemption request amount to which the early redemption yield has been applied, on June 20, 2027 (two years after the issue date; if not a business day, the following business day), and on each date falling every three months thereafter (the "early redemption payment date"). If an early redemption payment date is not a business day, repayment will be made on the following business day, and no interest will be calculated for the period after that date. (a) Place for requesting early redemption: Head office of the issuer (b) Place for payment of early redemption: KB Kookmin Bank, Sinsa-dong Comprehensive Finance Center (c) Early redemption yield and early redemption request period: If a bondholder requests early redemption, the bondholder must submit the early redemption request for these bonds to the Korea Securities Depository between 60 days and 30 days before each early redemption payment date. If the last day of the early redemption request period is not a business day, the period extends to the following business day. Early redemption schedule (Request period / Payment date / Yield): 1st 2027.04.21 to 2027.05.21 / 2027.06.20 / 102.01%. 2nd 2027.07.22 to 2027.08.21 / 2027.09.20 / 102.26%. 3rd 2027.10.21 to 2027.11.20 / 2027.12.20 / 102.52%. 4th 2028.01.20 to 2028.02.19 / 2028.03.20 / 102.77%. 25. Matters concerning the conversion right (f) Place for requesting conversion: The Company's transfer agent (Korea Securities Depository, Securities Agency Division)

3. Date the fact occurred (was confirmed): 2026-08-24 4. Decision date: 2026-08-24 - Attendance of outside directors: Present (persons) 2 / Absent (persons) - - Attendance of the auditor (audit committee member who is not an outside director): Present

5. Other material matters relevant to investment decisions - Following completion of the merger between NP Co., Ltd., the surviving company, and Wiz Wick Studio Co., Ltd., the dissolving company, the Company assumed the convertible bonds of Wiz Wick Studio Co., Ltd., the dissolving company. - The convertible bonds of Wiz Wick Studio Co., Ltd. were its Series 2 bonds, and Com2uSN Co., Ltd., the surviving company, has recorded them as Series 2 in accordance with the existing issuance series. - For further details, please refer to Wiz Wick Studio 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: Not applicable.