[Amended] Material event report (decision to sell own convertible bonds)

What happened

Material Event Report (Decision to Sell Own Convertible Bonds) 6.0 THE CODI Co., Ltd. Correction Notice (Report) September 17, 2026

1. Original Disclosure Document Subject to Correction: Decision to Sell Own Convertible Bonds 2. Initial Submission Date of Original Disclosure Document: March 12, 2026 3. Correction Details

Item | Correction Reason | Before Correction | After Correction Decision to Sell Own Convertible Bonds 9. Date of Receipt (Expected) of Sale Proceeds / Payment Schedule Change | October 7, 2026 | September 18, 2026

Decision to Sell Own Convertible Bonds 13. Other Matters for Reference in Investment Decisions

Before: The payment method for the sale price of the target bonds is divided into contract deposit and final payment, with detailed payment details as follows: 1) Contract Deposit: On the date of contract execution, the purchaser shall pay 350 million won to the seller as a contract deposit, and this contract deposit shall subsequently be applied toward the final payment. 2) Final Payment: On October 7, 2026, the purchaser shall pay 3,150 million won to the seller as the final payment for this contract.

After: The payment method for the sale price of the target bonds is divided into contract deposit and final payment, with detailed payment details as follows: 1) Contract Deposit: On the date of contract execution, the purchaser shall pay 350 million won to the seller as a contract deposit, and this contract deposit shall subsequently be applied toward the final payment. 2) Final Payment: On September 18, 2026, the purchaser shall pay 3,150 million won to the seller as the final payment for this contract.

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Material Event Report / Exchange Reporting Obligation Matter Financial Services Commission / Korea Exchange Respectfully Submitted Date: March 12, 2026

Company Name: THE CODI Co., Ltd. Representative Director: Choi Hyun-jun Head Office Address: 62 Baekseok Gondan 2-gil, Seobu-gu, Cheonan-si, Chungcheongnam-do (Baekseok-dong) Telephone: 041-620-9000 Website: http://www.thecodi.kr Prepared by: Director Kim Hee-taek, Telephone: 041-620-9021

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DECISION TO SELL OWN CONVERTIBLE BONDS

1. Type of Bond: Series 9, Unnamed, Interest-bearing, Unsecured Convertible Bond 2. Bond Issuance Date: May 31, 2024 3. Bond Issuance Method: Private Placement 4. Bond Maturity Date: May 31, 2027 5. Face Value (Electronic Registration) of Bond (KRW): 3,500,000,000 6. Pre-maturity Acquisition Details of Bonds Subject to Sale - Face Value (Electronic Registration) of Bonds Subject to Sale (KRW): 3,500,000,000 - Acquisition Amount (KRW): 3,500,000,000 - Acquisition Circumstances: Pre-maturity acquisition pursuant to contract with bondholder 7. Decision Date for Sale: March 12, 2026 8. Sale Amount: 3,500,000,000 KRW - Calculation Basis: Determined by agreement with purchaser 9. Date of Receipt (Expected) of Sale Proceeds: September 18, 2026 10. Purpose of Sale: Securing operating funds 11. Matters Regarding Conversion - Conversion Ratio (%): 100 - Conversion Price as of Report Date (KRW/share): 3,945 - Type of Stock to be Issued upon Conversion: THE CODI Co., Ltd. Common Stock - Number of Shares: 887,198 - Ratio to Total Outstanding Shares (%): 17.19 - Conversion Request Period Start Date: May 31, 2025 - Conversion Request Period End Date: April 30, 2027 12. Whether Subject to Fair Trade Commission Reporting: Not Applicable 13. Other Matters for Reference in Investment Decisions

- This disclosure concerns the resale of 3,500 million won (face value) out of 3,500 million won (face value) of Series 9 Unnamed Interest-bearing Unsecured Private Placement Convertible Bonds acquired pre-maturity on September 2, 2024.

- The payment method for the sale price of the target bonds is divided into contract deposit and final payment, with detailed payment details as follows: 1) Contract Deposit: On the date of contract execution, the purchaser shall pay 350 million won to the seller as a contract deposit, and this contract deposit shall subsequently be applied toward the final payment. 2) Final Payment: On September 18, 2026, the purchaser shall pay 3,150 million won to the seller as the final payment for this contract.

- The conversion ratio (%) in Section 11 above regarding conversion matters is calculated as the ratio of conversion requests made from the face value of the purchased bonds.

- The ratio to total outstanding shares (%) in Section 11 above regarding conversion matters is calculated by including the shares to be issued upon conversion in Section 11 above, based on the total number of voting shares outstanding as of the decision date for sale.

1. Matters Regarding Early Redemption Request Right (Put Option): The "bondholder" of "this bond" may request early redemption before maturity from the issuing company on August 31, 2024 (three months from the issuance date of "this bond") and thereafter on dates corresponding to every three months thereafter (hereinafter "early redemption payment date"), for the full amount obtained by multiplying the principal of "this bond" by the early redemption rate (provided that amounts less than one won shall be truncated). However, if an early redemption payment date falls on a non-business day, redemption shall occur on the next business day, and interest after the early redemption payment date shall not be calculated.

Early Redemption Schedule: 1st Period: June 1, 2024 to July 1, 2024, Redemption Date: August 31, 2024, Rate: 100.5000% 2nd Period: September 1, 2024 to October 1, 2024, Redemption Date: November 30, 2024, Rate: 101.0088% 3rd Period: December 1, 2024 to January 1, 2025, Redemption Date: February 28, 2025, Rate: 101.5264% 4th Period: March 1, 2025 to April 1, 2025, Redemption Date: May 31, 2025, Rate: 102.0531% 5th Period: June 1, 2025 to July 1, 2025, Redemption Date: August 31, 2025, Rate: 102.5890% 6th Period: September 1, 2025 to October 1, 2025, Redemption Date: November 30, 2025, Rate: 103.1344% 7th Period: December 1, 2025 to January 1, 2026, Redemption Date: February 28, 2026, Rate: 103.6892% 8th Period: March 1, 2026 to April 1, 2026, Redemption Date: May 31, 2026, Rate: 104.2538% 9th Period: June 1, 2026 to July 1, 2026, Redemption Date: August 31, 2026, Rate: 104.8282% 10th Period: September 1, 2026 to October 1, 2026, Redemption Date: November 30, 2026, Rate: 105.4127% 11th Period: December 1, 2026 to January 1, 2027, Redemption Date: February 28, 2027, Rate: 106.0074%

1) Early Redemption Request Location: Head office of the issuing company 2) Early Redemption Payment Location: Head office of the issuing company 3) Early Redemption Request Period: The bondholder must submit an early redemption request to the issuing company by the date specified in the table above. However, if the end date of the early redemption request period is not a business day, the deadline shall be extended to the next business day. 4) Early Redemption Request Procedure: A bondholder wishing to exercise the early redemption request right shall submit an early redemption request form (containing the early redemption request amount, bondholder details, and settlement bank information) in accordance with the prescribed form, together with documents proving bondholder status, to the issuing company during the early redemption request period. The issuing company shall respond to the bondholder within seven days of the bondholder's early redemption request, confirming that it will comply with the bondholder's early redemption request, and shall redeem the amount by bank transfer to the bondholder's designated bank account on the early redemption date.

【Information Regarding Purchaser】 Purchaser Name: Pacific Wave Combination Relationship with Company or Largest Shareholder: - Selection Process: Selected in consideration of investor's intention, payment capacity, timing, and other factors necessary for company operations to secure funds promptly Transaction Details and Plans within Six Months Before and After Sale Decision: - Face Value of Purchased Bonds (KRW): 3,500,000,000 Remarks: -

【In Case Legal Entity or Organization is Included Among Purchasers】 (1) Basic Information Regarding Legal Entity or Organization Name: Pacific Wave Combination Number of Contributors: 1 Representative Director (Representative Combination Member): Lee Woo-sik, 100% stake Business Executive (Business Executive Combination Member): Lee Woo-sik, 100% stake Largest Shareholder (Largest Contributor): -

(2) Major Financial Information of Legal Entity or Organization at Most Recent Settlement Date (Unit: Million KRW) Accounting Year: 2026 Settlement Date: - Total Assets: - Revenue: - Total Liabilities: - Net Income for the Period: - Total Capital: - External Auditor: - Capital: 20 Audit Opinion: -

(3) Status of Major Contributors of Investment Combination or Organization Establishment Legal Basis: Civil Act Total Assets at Most Recent Settlement Date: - Major Contributors (10% or more): Lee Woo-sik, 100% stake Remarks: -

(4) Career History as Executive Officer at Other Companies of Representative Combination Member, etc. Name: - Company Information: - Executive Officer History: - Remarks: -

(5) History as Largest Shareholder at Other Companies of Representative Combination Member, etc. Name: - Company Information: - Largest Shareholder History: - Remarks: -