Completion report on merger, etc. (asset transfer)

What happened

Completion Report on Merger, etc. (Asset Transfer) Maniker F&G Co., Ltd. To the Governor of the Financial Supervisory Service September 30, 2026

Company name: Maniker F&G Co., Ltd. CEO: Choi Jang-ho Head office: 36-2 Baekokdae-ro 144beon-gil, Idong-eup, Cheoin-gu, Yongin-si, Gyeonggi-do Tel: 031-338-6700 Website: http://www.manikerfng.com Preparer: Director Jang Kyung-wi, Tel 031-630-5031

I. Schedule This report is a completion report regarding the material event report (decision to transfer tangible assets) dated August 26, 2026. This transaction is an expropriation under the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects; pursuant to Article 45, Paragraph 1 of that Act, the transferee (Korea Land and Housing Corporation) acquired ownership on the expropriation commencement date of September 30, 2026, and this transaction is accordingly reported as substantially completed. The expropriation compensation was deposited to the company on September 28, 2026, and the date of the ownership transfer registration has not yet been determined as of the date of this report.

1. Overview of the transaction Asset type: Land Transfer target: 615-1 Hwasan-ri, Idong-eup, Cheoin-gu, Yongin-si, Gyeonggi-do and 15 other parcels (land area: 35,842 m2) Transferor: Maniker F&G Co., Ltd. Transferee: Korea Land and Housing Corporation Transfer amount: KRW 55,623,909,000 The above transfer amount was determined in accordance with the original expropriation ruling issued by the Central Land Expropriation Committee. The company has filed an objection to this amount, and received the compensation while reserving its objection.

2. Major schedule External valuation period: August 12, 2026 - August 26, 2026; Seongwoo Accounting Corporation Board resolution date: August 26, 2026; material event report submission Contract execution date: not applicable, as this is an expropriation under the Land Compensation Act Compensation deposit date: September 28, 2026 Expropriation commencement date: September 30, 2026 Ownership transfer date (Article 45, Paragraph 1, Land Compensation Act), registration filing date: undetermined Registration completion date: undetermined Completion report submission date: September 30, 2026 The expropriation commencement date per the expropriation ruling is September 30, 2026. As of the expropriation commencement date, the project operator, Korea Land and Housing Corporation, had not yet completed the ownership transfer registration for the land; however, pursuant to Article 45 of the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects, the project operator acquires ownership of the land on the expropriation commencement date, and the ownership transfer registration procedure will proceed after that date.

II. Changes in major shareholders' equity stake Not applicable.

III. Exercise of appraisal rights Not applicable.

IV. Creditor protection matters Not applicable.

V. Status of related litigation Not applicable.

VI. Matters concerning allotment of new shares, etc. Not applicable.

VII. Summary financial information before and after the merger, etc. [Unit: KRW] Current assets: before 68,658,981,376; change 49,673,909,000; after 118,332,890,376 Non-current assets: before 56,814,094,942; change (22,579,615,000); after 34,234,479,942 Total assets: before 125,473,076,318; change 27,094,294,000; after 152,567,370,318 Current liabilities: before 41,956,411,192; change (5,950,000,000); after 36,006,411,192 Non-current liabilities: before 2,878,093,913; change -; after 2,878,093,913 Total liabilities: before 44,834,505,105; change (5,950,000,000); after 38,884,505,105 Capital stock: before 7,989,000,000; change -; after 7,989,000,000 Capital surplus: before 39,187,943,225; change -; after 39,187,943,225 Other components of equity: before 9,429,665,371; change (8,371,807,108); after 1,057,858,263 Retained earnings (accumulated deficit): before 24,031,962,617; change 41,416,101,108; after 65,448,063,725 Total equity: before 80,638,571,213; change 33,044,294,000; after 113,682,865,213 Total liabilities and equity: before 125,473,076,318; change 27,094,294,000; after 152,567,370,318

The above pre-transfer financial information was prepared based on the separate financial statements under Korean IFRS as of June 30, 2026. The above financial information reflects only a simple addition/subtraction of amounts related to this asset transfer, and may differ from the actual financial statements depending on the external auditor's audit or review results.