Updated terms.

Material Event Report (Paid-in Capital Increase Decision) 6.4 The Codi Co., Ltd. Correction Notice (Report) September 18, 2026

1. Corrected Public Disclosure Document: Material Event Report (Paid-in Capital Increase Decision)

2. Original Submission Date of Corrected Document: August 27, 2026

3. Correction Items

Item | Reason for Correction | Before Correction | After Correction 9. Payment Date | Third-party allocation payment date change | September 28, 2026 | September 30, 2026 12. Scheduled Listing Date of New Shares | | October 21, 2026 | October 23, 2026 20. Other Matters for Investment Consideration | Note 1-1) Note 1-2) | |

Note 1-1) Subscription Matters (1) Subscription Date: September 23, 2026 (2) Subscription Location: The Codi Co., Ltd. Cheonan Business Site Management Support Office (3) Subscription Earnest Money Payment Location: Korea Securities Finance Chungcheong Honam Center

Note 1-2) Subscription Matters (1) Subscription Date: September 29, 2026 (2) Subscription Location: The Codi Co., Ltd. Cheonan Business Site Management Support Office (3) Subscription Earnest Money Payment Location: Korea Securities Finance Chungcheong Honam Center

Material Event Report / Exchange Reporting Obligation Matter Financial Services Commission / Korea Exchange Submitted August 27, 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 Document Preparer: (Position) Director (Name) Kim Hee-taek (Telephone) 041-620-9021

Paid-in Capital Increase Decision

1. Type and Number of New Shares Common Stock (shares) 170,998 Other Stock (shares) -

2. Par Value per Share (KRW) 500

3. Total Issued Shares Before Capital Increase Common Stock (shares) 5,160,722 Other Stock (shares) -

4. Purpose of Capital Raising Facility Funds (KRW) - Business Acquisition Funds (KRW) - Operating Funds (KRW) 1,499,994,456 Debt Repayment Funds (KRW) - Securities Acquisition Funds of Other Corporations (KRW) - Other Funds (KRW) -

5. Capital Increase Method: Third-party Allocation Capital Increase

※ Matters Regarding Other Stock Basis in Articles of Incorporation: - Content of Stock: - Other: -

6. Issuance Price of New Shares Common Stock (KRW) 8,772 Other Stock (KRW) -

7. Reference Stock Price Common Stock (KRW) 9,746 Other Stock (KRW) -

7-1. Method of Calculating Reference Stock Price: Weighted arithmetic average stock price from the 3rd to 5th trading days prior to the subscription date

7-2. Discount Rate or Premium Rate (%) -10

7-3. Basis for Calculating Discount Rate (Premium Rate): Calculated by applying the discount rate (not exceeding 10%) set by a listed stock company in accordance with Article 5-18(1) of the Regulations on Issuance and Disclosure of Securities.

8. Articles of Incorporation Basis for Third-party Allocation: Article 10 (New Share Subscription Rights)

9. Payment Date: September 30, 2026

10. Dividend Base Date of New Shares: January 1, 2026

11. Scheduled Date of Delivery of New Share Certificates: -

12. Scheduled Listing Date of New Shares: October 23, 2026

13. Circumvention of Listing Due to In-kind Contribution: No - Whether In-kind Contribution Exists: No - Whether Unlisted Stock of Non-listed Companies Exists Among In-kind Contribution Assets: Not Applicable - In-kind Contribution Value of Shares to be Paid (KRW): - - Ratio to Total Assets of Company's Most Recent Fiscal Year (%): - - Number of Shares to be Paid: -

14. Fulfillment of Circumvention of Listing Requirements: Not Applicable

15. Board Resolution Date (Decision Date): August 27, 2026 - Independent (Outside) Director* Attendance: Attended (persons) 3, Did Not Attend (persons) - - Auditor (Audit Committee) Attendance: Attended

16. Subject to Securities Registration Statement Submission: No

17. Reason for Exemption from Submission: Small-scale Public Offering

18. Whether Short Selling Transaction Period During Which Subscription is Prohibited Applies: No Start Date: - End Date: -

19. Subject to Fair Trade Commission Reporting: Not Applicable

* Listed companies refer to independent directors; unlisted companies refer to outside directors

20. Other Matters for Investment Consideration

a. This paid-in capital increase decision is a small-scale public offering conducted under Article 130 (Recruitment and Sale Not Requiring Registration Statement) of the Capital Markets and Financial Investment Business Act, as the public offering amount is less than 3 billion KRW and no securities registration statement is filed.

b. The issuance price of new shares is calculated in accordance with Article 5-18(1) of the Regulations on Issuance and Disclosure of Securities, using the weighted arithmetic average stock price from the 3rd to 5th trading days prior to the subscription date as the reference stock price and setting a discount rate not exceeding 10%. The discount rate under this regulation has been applied. (Rounded up to the nearest KRW)

※ As of the date of preparation of this report, the issuance price of new shares has not yet reached the pricing reference date, so the planned issuance price is calculated using the weighted arithmetic average stock price from the 3rd to 5th trading days prior to the previous subscription date (September 18, 2026) as the reference stock price. The issuance price according to the subscription date will be corrected and disclosed as soon as it is confirmed.

c. The new shares issued through this paid-in capital increase shall be held for a mandatory holding period of 6 months from the issuance date to after the additional listing date in accordance with Article 50 of the KOSDAQ Listing Regulations.

d. Subscription Matters (1) Subscription Date: September 29, 2026 (2) Subscription Location: The Codi Co., Ltd. Cheonan Business Site Management Support Office (3) Subscription Earnest Money Payment Location: Korea Securities Finance Chungcheong Honam Center

e. Other Matters (1) The subscription earnest money for this paid-in capital increase shall be replaced with share capital on the share capital payment date, and no interest shall be paid from the subscription date to the payment date. (2) Specific matters not determined by the board of directors regarding this paid-in capital increase are delegated to the representative director. (3) The schedule for this paid-in capital increase may be changed through consultation with relevant authorities.

▶ When Using Weighted Arithmetic Average Stock Price from the 3rd to 5th Trading Days Prior to the Subscription Date as the Reference Stock Price, the Following Table is Added (Unit: shares, KRW)

Date | Trading Volume | Trading Value | Remarks September 15, 2026 | 934,871 | 6,718,734,095 | 5th Trading Day Prior to Subscription Date September 14, 2026 | 845,194 | 7,532,747,560 | 4th Trading Day Prior to Subscription Date September 11, 2026 | 2,890,750 | 31,269,145,570 | 3rd Trading Day Prior to Subscription Date Total | 4,670,815 | 45,520,627,225 | -

Reference Stock Price (Weighted Arithmetic Average Stock Price): 9,745.76 Discount Rate or Premium Rate (%): -10 Issuance Price: 8,772

【Basis, Purpose, etc. of Third-party Allocation】

Articles of Incorporation Provision Serving as Basis for Third-party Allocation: Article 10 (New Share Subscription Rights)

Purpose of Third-party Allocation Capital Increase:

Article 10 (New Share Subscription Rights) ① Shareholders have the right to be allocated new shares in proportion to the number of shares they own. ② Notwithstanding the provisions of paragraph 1, the company may allocate new shares to persons other than shareholders by board resolution in any of the following cases: 1. When issuing new shares through a general public offering method in accordance with Article 165-6 of the Capital Markets and Financial Investment Business Act within a range not exceeding 50% of the total issued shares 2. When issuing new shares due to the exercise of stock purchase options under Article 542-3 of the Commercial Act 3. When preferentially allocating shares to employee stock association members within a range of 20% of the total issued shares 4. When issuing new shares to domestic or foreign financial institutions or institutional investors for urgent capital raising within a range not exceeding 50% of the total issued shares 5. When issuing new shares to the counterparty for important technology introduction, research and development, production, sales, or capital alliance necessary for business operations within a range not exceeding 50% of the total issued shares 6. When issuing new shares for foreign investment under the Foreign Investment Promotion Act as required for company management 7. When allocating new shares to related investors (small and medium enterprise venture capital companies, new technology business investment associations, etc.) under the Small and Medium Enterprise Startup Support Act or the Special Measures Act for Venture Business Promotion 8. When recruiting new shares or having underwriters underwrite them for listing on the KOSDAQ market ③ When issuing new shares under any of the provisions in paragraph 2, the type, number, and issuance price of shares to be issued shall be determined by board resolution. ④ The method of handling shares resulting from the waiver or loss of new share subscription rights and fractional shares resulting from new share allocation shall be determined by board resolution.

【Specific Use Purpose of Funds Raised Through Third-party Allocation】

【For Operating Funds and Other Funds】 (Unit: million KRW)

Fund Use | Details | Planned Use Amount by Year | Total | | 2026 | 2027 | 2028 and After | Operating Funds | Personnel Expenses | 200 | 500 | 300 | 1,000 Operating Funds | Other Operating Expenses | 100 | 300 | 100 | 500

【Selection Process, Transaction Details, Allocation Details, etc. by Third-party Allocation Recipient】

Third-party Allocation Recipient | Relationship with Company or Largest Shareholder | Selection Process | Transaction Details and Plans Within 6 Months Before and After Capital Increase Decision | Allocated Shares (shares) | Remarks PowerM Entertainment Co., Ltd. | - | Finally selected by the board of directors in consideration of the company's business objectives and the investor's payment capacity, etc. | - | 170,998 | -

【When Corporations or Organizations are Included Among Third-party Allocation Recipients】

(1) Basic Information of Corporation or Organization

Name | Number of Contributors (persons) | Representative Director (Representative Combination Member) | Business Executive (Business Executive Combination Member) | Largest Shareholder (Largest Contributor) | | Name | Equity (%) | Name | Equity (%) | Name | Equity (%) PowerM Entertainment Co., Ltd. | 2 | Lee Hak-song | - | Lee Hak-song | - | Lee Hak-song | - | - | - | - | - | - | -

(2) Major Financial Information at Most Recent Settlement Date of Corporation or Organization (Unit: million KRW)

Accounting Year | 2025 Settlement Period | 8th Period Total Assets | 3,341 Revenue | 53 Total Liabilities | 3,413 Net Income (Loss) for the Period | -195 Total Capital | -72 External Auditor | - Capital | 300 Audit Opinion | -

Funding Method: Capital Contribution Origin of Contribution: PowerM Entertainment Co., Ltd. Capital Contribution