AGOS

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Completion report on merger, etc. (merger)

Agos Co., Ltd. completed, effective September 1, 2026, its merger with wholly owned subsidiary Human Agos Co., Ltd. at a merger ratio of 1:0 with no new shares issued, pursuant to the merger approved by board resolution on May 6, 2026 as a small-scale merger; the merger registration is scheduled for September 9, 2026, and no creditor objections were received.

M&A(Completion report on merger, etc. (merger))· FILED 2026-09-01· RCEPT 20260901000066

What happened

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

Company name: Agos Co., Ltd. CEO: Jeong Cheol-gon Head office address: 33 Gwacheon-daero 7-gil, 6th floor, Room 0607 (Gongjang-e-dong), Gwacheon-si, Gyeonggi-do (Phone) 02-6205-0505 (Website) https://www.agos.co.kr Preparer: (Title) Director (Name) Yoon Hee-sang (Phone) 02-6205-0505

I. Schedule Merger resolution - Board resolution date: 2026-03-31 Merger agreement date: 2026-04-07 Record date for determining shareholders: 2026-04-17 Period for receiving notices of objection to the merger - Start date: 2026-04-20; End date: 2026-05-04 Merger approval - Board resolution date: 2026-05-06 Creditor objection filing period - Start date: 2026-05-11; End date: 2026-06-11 Merger effective date: 2026-09-01 Completion report - Board resolution date and announcement: 2026-09-01 Scheduled date of merger registration: 2026-09-09 Note 1) Since this merger is a small-scale merger, the shareholders' meeting for merger approval is replaced by a board resolution, and dissenting shareholders are not granted appraisal (share purchase demand) rights. Note 2) The above record date for determining shareholders is the record date for expressing opposition to the small-scale merger. Note 3) For Agos Co., Ltd., the surviving company, the shareholders' meeting to report completion of the merger is replaced, by board resolution, with a notice posted on the website as provided in the articles of incorporation. Note 4) The above scheduled date of merger (dissolution) registration is based on the date the registration application is filed.

II. Changes in the holdings of the largest shareholder, etc. Agos Co., Ltd. owns 100% of the shares of Human Agos Co., Ltd., and because the merger ratio is 1:0 (a merger without capital increase through absorption), no new shares are issued and there is no change in the largest shareholder's holdings.

III. Exercise of appraisal (share purchase demand) rights Agos Co., Ltd., the surviving company, qualifies as a small-scale merger under Article 527-3 of the Commercial Act, so no appraisal rights are granted. Human Agos Co., Ltd., the dissolving company, is a wholly owned (100%) subsidiary of Agos Co., Ltd., so no appraisal rights arise.

IV. Matters concerning creditor protection Agos Co., Ltd., the surviving company, and Human Agos Co., Ltd., the dissolving company, each published a public notice and demand for creditors to raise objections on May 11, 2026, and no creditor raised any objection by the close of the objection period on June 11, 2026.

V. Status of related litigation As of the merger effective date, no lawsuit has been filed that could affect the validity of the merger.

VI. Matters concerning the allotment of new shares, etc. Because this merger does not involve the issuance of new merger shares to the wholly owned subsidiary (merger ratio 1:0), no new shares are issued, and no separate merger cash payment has been made.

VII. Summary financial information before and after the merger (Unit: KRW) Account: I. Current assets - Before merger: Agos Co., Ltd. (surviving company) 22,877,084,332; Human Agos Co., Ltd. (dissolving company) 6,638,551,377. After merger: 25,511,389,180 Account: II. Non-current assets - Before merger: 20,537,103,162; 6,927,482,915. After merger: 32,148,428,834 Account: Total assets - Before merger: 43,414,187,494; 13,566,034,292. After merger: 57,659,818,014 Account: I. Current liabilities - Before merger: 2,439,289,864; 16,693,733,801. After merger: 15,128,777,136 Account: II. Non-current liabilities - Before merger: 683,977,457; 710,678,489. After merger: 2,067,181,598 Account: Total liabilities - Before merger: 3,123,267,321; 17,404,412,290. After merger: 17,195,958,734 Account: Capital stock (17) - Before merger: 12,472,126,500; 428,481,000. After merger: 12,472,126,500 Account: Capital surplus (17) - Before merger: 113,678,182,882; 1,470,166,583. After merger: 113,851,121,989 Account: Other capital (17) - Before merger: 793,181,233; -. After merger: 793,181,233 Account: Retained earnings (accumulated deficit) - Before merger: (86,652,570,442); (5,737,025,581). After merger: (86,652,570,442) Account: Total equity - Before merger: 40,290,920,173; (3,838,377,998). After merger: 40,463,859,280 Account: Total liabilities and equity - Before merger: 43,414,187,494; 13,566,034,292. After merger: 57,659,818,014 - The above summary financial information is prepared as of June 30, 2026, and may differ from the financial information to be prepared as of the actual merger effective date (2026.09.01). - The above summary balance sheet has not been audited (or reviewed) by an external auditor and may change based on the external auditor's audit (review).

Filed2026-09-01, Completion report on merger, etc. (merger)
SourceDART rcept 20260901000066 → open original filing

Source: DART. Information only, not investment advice.

For informational purposes only. This is not investment advice, a recommendation, or a solicitation to buy or sell any security. Do your own research; any investment decision is your own responsibility.

Data from DART, Korea's official corporate-filing system. Data sourced from official DART filings. Accuracy is not guaranteed. Figures are as of the date shown. As of 2026-09-01 (KST). · Converted at 1 USD ≈ ₩1,325 (rate of 2026-10-21).