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

What happened

Material Event Report (Decision on Sale of Self-Convertible Bonds) Version 6.0 The Codi Co., Ltd. CORRECTION NOTIFICATION (Report) Date: September 18, 2026

1. Original Public Disclosure Document Subject to Correction: Decision on Sale of Self-Convertible Bonds

2. Initial Submission Date of Original Public Disclosure Document: March 12, 2026

3. Correction Details

Item | Reason for Correction | Before Correction | After Correction Decision on Sale of Self-Convertible Bonds 9. Scheduled Date of Receipt of Sale Proceeds | Change in Payment Schedule | September 18, 2026 | October 15, 2026

Decision on Sale of Self-Convertible Bonds 13. Other Matters for Reference in Investment Decisions

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

After Correction: - The payment method for the sale price of the subject bonds is divided into contract deposit and final payment, with detailed payment details as follows: 1) Contract Deposit: On the date of execution of this contract, the purchaser shall pay to the seller a contract deposit of 350 million won for this contract, and thereafter this contract deposit shall be applied toward the final payment. 2) Final Payment: On October 15, 2026, the purchaser shall pay to the seller a final payment of 3,150 million won for this contract.

Material Event Report / Exchange Reporting Obligation Matter Financial Services Commission / Korea Exchange 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 Preparer: Director Kim Hee-taek, Telephone: 041-620-9021

DECISION ON SALE OF SELF-CONVERTIBLE BONDS

1. Type of Bond Series: 9 Type: Bearer, 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 of Sale: March 12, 2026

8. Sale Amount Amount (KRW): 3,500,000,000 Basis for Calculation: Determined by agreement with purchaser

9. Scheduled Date of Receipt of Sale Proceeds: October 15, 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 Bearer, Interest-bearing, Unsecured Private Placement Convertible Bonds acquired pre-maturity on September 2, 2024.

- The payment method for the sale price of the subject bonds is divided into contract deposit and final payment, with detailed payment details as follows: 1) Contract Deposit: On the date of execution of this contract, the purchaser shall pay to the seller a contract deposit of 350 million won for this contract, and thereafter this contract deposit shall be applied toward the final payment. 2) Final Payment: On October 15, 2026, the purchaser shall pay to the seller a final payment of 3,150 million won 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 acquired 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 in the total number of voting shares outstanding as of the decision date of 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, which is three months from the issuance date of "this bond," and thereafter on dates corresponding to every three months thereafter (hereinafter referred to as "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 the early redemption payment date is not a banking business day, redemption shall be made on the next business day, and interest after the early redemption payment date shall not be calculated.

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

1) Place of Early Redemption Request: Head office of the issuing company 2) Place of Early Redemption Payment: 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, it shall be extended to the next business day. 4) Procedure for Early Redemption Request: 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 from the date of the bondholder's early redemption request, confirming that it will comply with the bondholder's early redemption request, and shall redeem the redemption amount by bank transfer to the bank account designated by the bondholder on the early redemption date.

MATTERS REGARDING PURCHASER

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

CASE WHERE CORPORATION OR ORGANIZATION IS INCLUDED AMONG PURCHASERS

(1) Basic Information Regarding 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 (%) Pacific Wave Combination | 1 | Lee Woo-sik | 100 | Lee Woo-sik | 100 | Lee Woo-sik | 100 | - | - | - | - | - | -

(2) Major Financial Information as of Most Recent Settlement Date of Corporation or Organization (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 | Most Recent Settlement Date Total Assets | Major Contributors (10% or more) | Remarks | | Name | Equity (%) Civil Act | - | Lee Woo-sik | 100 | -

(4) Career History as Officer in Other Companies of Representative Combination Member, etc. of Investment Combination or Organization

Name | Company Information | Officer History | Remarks | Company Name | Listed Status | Delisting Date | Position | Appointment Date | Resignation Date | - | - | - | - | - | - | -

(5) History as Largest Shareholder in Other Companies of Representative Combination Member, etc. of Investment Combination or Organization

Name | Company Information | Largest Shareholder History | Remarks | Company Name | Listed Status | Delisting Date | Start Date | End Date | - | - | - | - | - | -