[Amended] Material event report (rights offering)

What happened

Material Event Report (Rights Offering Decision) 6.4

Kodaco Co., Ltd.

Amendment Report September 3, 2026

1. Disclosure document being amended: Rights Offering Decision 2. Date of original submission of the disclosure document being amended: May 20, 2026 3. Amended items:

Item: 11. Scheduled date of delivery of new share certificates; Reason for amendment: delivery date finalized; Before: -; After: September 4, 2026 Item: 12. Scheduled listing date of new shares; Reason for amendment: listing date finalized; Before: -; After: September 4, 2026

Material Event Report / Korea Exchange Reporting Obligation To the Financial Services Commission / Korea Exchange September 3, 2026

Company name: Kodaco Co., Ltd. Representative Director: In Gwi-seung Head office address: 8 Sindae-gil, Ipjang-myeon, Seobuk-gu, Cheonan-si, Chungcheongnam-do (Phone) 041-411-3100 (Website) http://kodaco.co.kr Person responsible for preparation: (Title) General Manager (Name) Jeong Yong-hwang (Phone) 041-411-3208

Rights Offering Decision

1. Type and number of new shares: common shares 97,328,655; other shares - 2. Par value per share (KRW): 500 3. Total shares outstanding before the capital increase: common shares 15,486,089; other shares - 4. Purpose of financing: facility funds -; business transfer funds -; operating funds -; debt repayment funds -; funds to acquire securities of another company -; other funds - 5. Method of capital increase: third-party-placement offering Regarding other shares: basis in articles of incorporation -; details of the shares -; other - 6. New share issue price: common shares (KRW) 500; other shares - 7. Reference share price: common shares (KRW) -; other shares - 7-1. Method of calculating reference share price: valuation of an issue for which no market price has been formed 7-2. Discount or premium rate to the reference share price (%): - 7-3. Basis for the discount (premium) rate: - 8. Basis in the articles of incorporation for the third-party placement: - 9. Payment date: May 20, 2026 10. Dividend record start date for new shares: January 1, 2026 11. Scheduled date of delivery of new share certificates: September 4, 2026 12. Scheduled listing date of new shares: September 4, 2026 13. Whether this constitutes a backdoor listing via in-kind contribution: No - Whether there is an in-kind contribution: No - Whether unlisted corporation shares are included among in-kind contribution assets: No - In-kind contribution value of shares to be paid in: in-kind contribution value (KRW) -; percentage of the company's most recent fiscal year total assets (%) -; number of shares to be paid in - 14. Whether backdoor listing requirements are met: not applicable 15. Date of board resolution (decision date): May 19, 2026 - Attendance of independent (outside) directors*: present - ; absent (persons) - - Attendance of the auditor (audit committee): - 16. Whether subject to securities registration statement filing: No 17. If exempted from filing, the reason: Under Article 277 of the Debtor Rehabilitation and Bankruptcy Act, where a debtor corporation or a new company issues shares or bonds, Article 119 (Registration of Public Offering or Sale) of the Financial Investment Services and Capital Markets Act does not apply. 18. Whether the subscription falls within a period in which short selling is prohibited: No; start date -; end date - 19. Whether subject to Fair Trade Commission filing: not applicable * Independent directors apply to listed companies; outside directors apply to unlisted companies.

20. Other matters for reference in investment decisions 1) The company received court approval of an amended rehabilitation plan from the Suwon Rehabilitation Court on May 19, 2026, under the Debtor Rehabilitation and Bankruptcy Act, and the board of directors and general shareholders' meeting are superseded by the court's approval. 2) The board resolution date (decision date) above is the date of approval of the amended rehabilitation plan. 3) The payment date is the date of debt-to-equity conversion of rehabilitation claims; there is no new cash payment for the shares. 4) The effective date of the debt-to-equity conversion is May 20, 2026, the business day following the court's approval date (May 19, 2026) under the amended rehabilitation plan. 5) Fractional shares of less than one share arising from the rights offering will be retired without compensation. 6) The schedule for the above rights offering will be determined through consultation with the securities registration agent and the Korea Securities Depository. 7) The company plans to carry out the debt-to-equity conversion followed consecutively by a capital reduction. 8) Due to the retirement of fractional shares, the number of shares issued in the rights offering may differ from the figures above, and if the number of shares to be issued and the capital stock do not match the figures stated above due to treatment of fractional shares, the actual new-share issuance results will govern.

▶ Additional information to be stated where a listed company intends to issue a security for which no market price has been formed on the securities market (unit: KRW, %): Trading suspension information: reference price valuation method; change ratio vs. closing price (B-A)/A*100; external valuation performed; trading suspension date; last closing price before trading suspension (A); valuation method; valuation amount (B); whether performed; valuation institution name March 21, 2024; 257; -; -; -; -; -; -; -; -; -; -; -; -

[Basis for and purpose of the third-party placement] Articles-of-incorporation basis for third-party placement: Article 9 (Preemptive Rights to New Shares): (1) Shareholders of the company have the right to be allotted new shares in proportion to the number of shares they hold when new shares are issued. (2) Notwithstanding Paragraph 1, the company may allot new shares to persons other than shareholders in the following cases: 10. where new shares are issued through debt-to-equity conversion of rehabilitation security interests and rehabilitation claims. Purpose of the third-party-placement capital increase: improvement of the company's financial structure

[Specific purpose of use of funds raised through the third-party placement] [In the case of debt repayment funds] (unit: KRW million, %) Security type*: rehabilitation claim; Lender: Korea Development Bank; Loan amount: 61,814; Loan date -; Maturity date -; Interest rate: 5.51 Security type: rehabilitation claim; Lender: EAS 3rd Securitization Specialty Co., Ltd.; Loan amount: 21,100; Loan date -; Maturity date -; Interest rate: 5.51 Security type: rehabilitation claim; Lender: Export-Import Bank of Korea; Loan amount: 6,096; Loan date -; Maturity date -; Interest rate: 5.51 Security type: rehabilitation claim; Lender: KFI 231 Securitization Specialty Co., Ltd.; Loan amount: 4,851; Loan date -; Maturity date -; Interest rate: 5.51 Security type: rehabilitation claim; Lender: Hyundai Commercial Co., Ltd.; Loan amount: 563; Loan date -; Maturity date -; Interest rate: 5.51 - Cash repayment: debt repayment lists only the top 5 rehabilitation creditors among the targets. - Loan date and maturity date are not stated because multiple rehabilitation claims to the same lender are included. - The interest rate of 5.51% applies to the unpaid principal and interest amount under the amended rehabilitation plan.

[Selection process, transaction history, allotment details, etc. by third-party-placement subscriber] Subscriber: Korea Development Bank; Relationship to the company or largest shareholder: rehabilitation creditor; Selection process: debt-to-equity conversion of rehabilitation claim; Transactions and plans within 6 months before and after the capital increase decision: -; Allotted shares (shares): 26,129,440; Note: - Standard Chartered Bank Korea Ltd.; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 9,358,944; - EAS 3rd Securitization Specialty Co., Ltd.; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 4,636,993; - Hana Bank Co., Ltd.; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 4,221,214; - Woori Bank Co., Ltd.; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 4,032,349; - BNW Polaris No. 1 Private Equity Fund; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 3,660,824; - TS 2015-9 Growth Strategy M&A Investment Partnership; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 3,212,118; - Mapal Hi-Tech Co., Ltd.; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 3,034,804; - Sdax Co., Ltd.; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 2,964,232; - Korea Credit Guarantee Fund Corporate Restructuring Center; rehabilitation creditor; debt-to-equity conversion of rehabilitation claim; -; 2,523,695; - - Only the top 10 of the numerous third-party-placement debt-to-equity conversion rehabilitation creditors are listed.

[Where the third-party-placement subscribers include a corporation or an organization] (1) Basic information of the corporation or organization Name: Korea Development Bank; Number of investors: 1; Representative director (representative partner): Kang Seok-hun, -; Largest shareholder (largest contributor): Government of the Republic of Korea, 100.0%

(2) Key financial matters of the corporation or organization for its most recent fiscal year (unit: KRW million) Fiscal year: 2025, settlement period, 71st fiscal period Total assets: 384,622,230; Revenue: 2,010,361; Total liabilities: 335,030,510; Net income/loss: 5,229,551; Total equity: 49,591,720; External auditor: Samduk Accounting Corporation; Capital stock: 27,257,759; Audit opinion: unqualified

(3) Major contributors of an investment partnership or other organization Governing statute for establishment: Korea Development Bank Act; total assets for most recent fiscal year: 384,622,230; major contributors (10% or more): Government of the Republic of Korea, 100%; Note: -

(4) Officer career history at other companies, for the representative partner, etc. of the investment partnership or other organization Name; company information: company name -, listing status -, delisting date -; officer history: position -, appointment date -, retirement date -; note - (no entries)

(5) History as largest shareholder of other companies, for the representative partner, etc. of the investment partnership or other organization Name; company information: company name -, listing status -, delisting date -; largest shareholder history: start date -, end date -; note - (no entries)