Completion report on merger, etc. (asset transfer)

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Completion report on merger, etc. (asset transfer)

Tera Science Co., Ltd.

To: Commissioner of the Financial Supervisory Service

September 1, 2026

Company name: Tera Science Co., Ltd. Representative director: Ji Seo-hyun Head office address: 78 Changwon-daero 1144beon-gil, Seongsan-gu, Changwon-si, Gyeongsangnam-do Phone: 055-213-7000 Website: http://www.tera-science.com Preparer: (Title) President (Name) Shin Gyeong-seop (Phone) 02-540-7566

I. Schedule This completion report relates to the material event reports (decision to transfer tangible assets) filed on April 8, 2026, April 9, 2026, and August 31, 2026. As of the date of this report, the Company (transferor) and Daehan Systech Co., Ltd. (transferee) have completed the transfer of the land and building, and this report confirms the completion of the transaction.

1. Asset transfer Category - Content Asset transferred - a factory site, building, equipment, etc. located at 30-5 Seongju-dong, Seongsan-gu, Changwon-si, Gyeongsangnam-do Transferee - Daehan Systech Co., Ltd. Transferor - Tera Science Co., Ltd. Transfer amount - KRW 20,000,000,000

2. Major schedule Category - Date - Remarks External valuation period - April 6, 2026 to April 7, 2026 - Samdo Accounting Corporation Board resolution date - April 8, 2026 - - Asset transfer agreement date - April 8, 2026 - - Material event report filing date - April 8, 2026 - - Payment date - April 8, 2026: down payment; May 8, 2026: interim payment; by August 31, 2026: balance Asset transfer completion date - August 31, 2026 - -

II. Changes in major shareholders' holdings - Not applicable.

III. Exercise of appraisal rights - Not applicable.

IV. Matters relating to creditor protection - Not applicable.

V. Status of related litigation - Not applicable.

VI. Matters relating to the allotment of new shares, etc. - Not applicable.

VII. Summary financial information before and after the merger, etc. (Unit: KRW million) Category - Before transfer - Increase (decrease) - After transfer Current assets: 34,128 - 1,201 - 35,329 Non-current assets: 20,846 - - - 20,846 Total assets: 54,974 - - - 56,174 Current liabilities: 24,998 - (4,000) - 20,998 Non-current liabilities: 3,948 - - - 3,948 Total liabilities: 28,947 - - - 24,947 Capital stock: 11,638 - - - 11,638 Retained earnings: (69,751) - 5,201 - (64,550) Other capital: 84,140 - - - 84,140 Total equity: 26,027 - - - 31,228

* The above pre-transfer financial information is prepared on a consolidated financial statement basis as of June 30, 2026. * The above financial information reflects only the amounts added/subtracted in connection with this asset transfer, so actual financial statements may differ depending on the external auditor's audit or review results.