Completion report on merger, etc. (merger)

What happened

Completion Report on Merger, etc. 6.0 Cntus Completion Report on Merger, etc. (Merger) To the Governor of the Financial Supervisory Service September 1, 2026

Company name: Cntus Co., Ltd. CEO: Ha Chun-wook Head office address: 24 Noksansaneopjunggi-ro 192beon-gil, Gangseo-gu, Busan (Songjeong-dong) (Phone) 051-831-2501 (Website) http://www.cntus.com Preparer: (Title) Head of Management Support Division (Name) Park Ki-beom (Phone) 02-585-5915

I. Schedule (Classification / Date / Remarks) Merger board resolution date: 2026-06-26 / - Announcement of record date for determining shareholders: 2026-06-26 / Posted on the Company's website Material event report filed: 2026-06-26 / - Merger agreement date: 2026-06-29 / - Record date for determining shareholders: 2026-07-13 / - Small-scale merger announcement: 2026-07-13 / Posted on the Company's website Period for receiving notices of objection to the merger - Start date: 2026-07-13; End date: 2026-07-27 Merger approval board resolution date: 2026-07-28 / In lieu of a shareholders' meeting Creditor objection filing announcement: 2026-07-29 / Posted on the Company's website Creditor objection filing period - Start date: 2026-07-29; End date: 2026-08-31 Merger effective date: 2026-09-01 / - Merger completion report board resolution date: 2026-09-01 / In lieu of a shareholders' meeting Merger completion report announcement: 2026-09-01 / Posted on the Company's website Scheduled date of merger (dissolution) registration: 2026-09-02 / - Note 1) This merger is a small-scale merger under Article 527-3 of the Commercial Act, and approval by the shareholders' meeting of the surviving company is replaced by board approval. Note 2) The shareholders' meeting for the merger completion report under Article 526 of the Commercial Act is replaced by an announcement pursuant to a board resolution, and merger-related announcements were posted on the website of Cntus Co., Ltd. Note 3) The scheduled date of merger registration is the date the merger registration application is filed.

II. Changes in the holdings of the largest shareholder, etc. Cntus Co., Ltd., the surviving company, owns 100% of the issued shares of Pingkeoriji Co., Ltd., the dissolving company, and since this merger was conducted as a merger without capital increase (no new shares issued), there is no change in the holdings of the largest shareholder, etc.

III. Exercise of appraisal (share purchase demand) rights Since this merger is a small-scale merger under Article 527-3 of the Commercial Act, no appraisal rights are granted to shareholders of the surviving company. Pursuant to Article 527-3 of the Commercial Act, the Company received notices of objection to the merger from July 13, 2026 to July 27, 2026; a total of 187 shareholders notified their objection, representing 336,736 shares (1.28% of total issued shares).

IV. Matters concerning creditor protection Cntus Co., Ltd., the surviving company, and Pingkeoriji Co., Ltd., the dissolving company, each published a public notice for creditors to raise objections on July 29, 2026, and no creditor raised an objection during the objection period (July 29, 2026 to August 31, 2026).

V. Status of related litigation As of the date of this report, no lawsuit has been filed in connection with this merger that could affect the validity of the merger.

VI. Matters concerning the allotment of new shares, etc. Not applicable, as this merger was conducted as a merger without capital increase in which no new shares are issued.

VII. Summary financial information before and after the merger (as of June 30, 2026) (Unit: KRW) Current assets - Before merger: Cntus Co., Ltd. 54,437,843,631; Pingkeoriji Co., Ltd. 55,331,349. After merger (estimated): Cntus Co., Ltd. (surviving company) 54,492,890,980 Non-current assets - Before merger: 101,794,464,326; 5,000. After merger: 101,739,185,348 Total assets - Before merger: 156,232,307,957; 55,336,349. After merger: 156,232,076,328 Current liabilities - Before merger: 7,652,480,999; -. After merger: 7,652,196,999 Non-current liabilities - Before merger: 1,417,151,799; -. After merger: 1,417,151,799 Total liabilities - Before merger: 9,069,632,798; -. After merger: 9,069,348,798 Capital stock - Before merger: 14,336,649,500; 150,000,000. After merger: 14,336,649,500 Capital surplus - Before merger: 48,624,657,185; -. After merger: 48,624,709,556 Capital adjustment - Before merger: (5,640,533,365); -. After merger: (5,640,533,365) Retained earnings - Before merger: 89,841,901,839; (94,663,651). After merger: 89,841,901,839 Total equity - Before merger: 147,162,675,159; 55,336,349. After merger: 147,162,727,530 Total liabilities and equity - Before merger: 156,232,307,957; 55,336,349. After merger: 156,232,076,328 Note 1) The post-merger financial information is prepared after eliminating the investment in the dissolving company's shares and intercompany transactions. Note 2) The above summary balance sheet is prepared based on the separate balance sheets of Cntus Co., Ltd. and Pingkeoriji Co., Ltd. as of June 30, 2026, the most recent financial statements available as of the filing date of this completion report, and may differ from the balance sheet to be prepared as of the actual merger effective date (September 1, 2026). Note 3) The above post-merger financial statements have not been audited (or reviewed) by an external auditor and may change based on the external auditor's audit (review).