Rights offering (paid-in capital increase) decision (subsidiary)

What happened

Rights Offering Decision (Material Matter of Subsidiary), Report on a material matter of subsidiary Canopus Holdings Co., Ltd.

1. Type and number of new shares: Common shares (shares): 142,900; Class shares (shares): -

2. Par value per share (KRW): 5,000

3. Total shares issued before the capital increase: Common shares (shares): 10,380; Class shares (shares): -

4. Purpose of capital raise: Facility funds (KRW): -; Funds for business acquisition (KRW): -; Working capital (KRW): -; Debt repayment funds (KRW): -; Funds to acquire securities of another company (KRW): 71,450,000,000; Other funds (KRW): -

5. Method of capital increase: Shareholder-allocated rights offering

[In the case of a shareholder-allocated rights offering]

6. New share issue price: Final issue price: Common shares (KRW): 500,000; Class shares (KRW): -; Expected issue price: Common shares (KRW): -, expected finalization date: -; Class shares (KRW): -, expected finalization date: -

7. Method of determining issue price: Board of directors' resolution

8. New share allotment record date: 2026-09-02

9. New shares allotted per share held (shares): 13.7668593

10. Preferential allotment ratio for employee stock ownership association members (%): -

11. Expected subscription dates: Employee stock ownership association: start -, end -; Existing shareholders: start 2026-09-02, end 2026-09-02

12. Payment date: 2026-09-02

13. Plan for handling forfeited shares: Not applicable

14. Dividend record date for new shares: 2026-01-01

15. Expected date of new share certificate delivery: 2026-09-02

16. Lead underwriter (if not a direct public offering): Not applicable

17. Whether subscription rights are transferable: Not applicable

18. Board resolution date (decision date): 2026-09-01, Outside directors' attendance: Present (persons): -, Absent (persons): -; Attendance of auditor (audit committee member who is not an outside director): Present

19. Subject to securities registration statement filing: No

20. Reason for exemption from filing, if applicable: The issuing company is an unlisted entity, and under the Financial Investment Services and Capital Markets Act and its enforcement decree, this does not constitute a public offering or sale of securities.

21. Subject to Fair Trade Commission reporting: No

22. Other matters for investment reference: - The above concerns the shareholder-allocated rights offering decision of Canopus Holdings Co., Ltd., a subsidiary of the Company. - This subsidiary is a domestic subsidiary wholly (100%) owned by DUK SAN Neolux Co., Ltd. - This is disclosed because the rights offering amount of subsidiary Canopus Holdings Co., Ltd. (approximately KRW 71.5 billion) is 10% or more of the equity capital of parent company DUK SAN Neolux Co., Ltd. as of the end of the preceding fiscal year (approximately KRW 470.5 billion). - "9. New shares allotted per share held" above is the number of new shares to be issued divided by the number of shares outstanding before the capital increase. - "Total assets of the subsidiary" under [Matters Concerning the Subsidiary] below is not stated because the subsidiary was newly established on 2026-05-08. - "Whether it is a major subsidiary" under [Matters Concerning the Subsidiary] below: at the time of the subsidiary's establishment and its first capital contribution, it did not meet the major-subsidiary criteria; however, following this second capital contribution resolution, the contribution ratio and asset size relative to the parent company's total assets exceeded the threshold, so as of this rights offering decision the subsidiary now meets the major-subsidiary criteria. - "Parent company's consolidated total assets" under [Matters Concerning the Subsidiary] below is based on the financial statements as of the end of 2025. - These details are subject to change depending on the progress of this matter and changes in the business environment.

Related disclosures: -

[Matters Concerning the Subsidiary] Subsidiary name: Canopus Holdings Co., Ltd. (English: Canopus Holdings Co., Ltd.) Representative: Lee Soo-hoon Main business: Management advisory and consulting services Whether it is a major subsidiary: Yes Total assets of the subsidiary (KRW): - Parent company's consolidated total assets (KRW): 714,152,331,754 As a percentage of parent company's consolidated total assets (%): -