Material event report (decision to redeem own convertible bonds early)

What happened

Material Event Report (Decision to Acquire Own Convertible Bonds Before Maturity) Fine DNC Co., Ltd. Material Event Report / Korea Exchange Reporting Obligation To the Financial Services Commission / Korea Exchange September 30, 2026

Company name: Fine DNC Co., Ltd. CEO: Hong Sung-chun, Kim Jong-chan Head office: 169 Yeonamsan-ro, Eumbong-myeon, Asan-si, Chungcheongnam-do Tel: 041-538-9000 Website: http://www.finednc.com Preparer: Executive Director Kim Jun-woo, Tel 041-538-9000

Decision to Acquire Own Convertible Bonds Before Maturity

1. Type of bond: Series 11, unregistered bonds with coupon, unsecured private-placement convertible bonds 2. Bond issuance date: December 31, 2024 3. Bond issuance method: Private placement 4. Bond maturity date: December 31, 2027 5. Total face value (electronically registered) (KRW): 4,800,000,000 6. Face value (electronically registered) of bonds subject to acquisition (KRW): 500,000,000 7. Acquisition decision date: September 30, 2026 8. Acquisition amount Amount (KRW): 510,132,000 Basis for calculation / (expected) principal and interest payment date: September 30, 2026 Source of acquisition funds: Own funds

9. Acquisition method: Early redemption request 10. Reason for acquisition before maturity: Acquisition before maturity due to the bondholder's exercise of its early-redemption request right (put option) 11. Future handling plan: Scheduled cancellation of registered bonds with the Korea Securities Depository 12. Conversion details Conversion ratio (%): 100 Conversion price as of report date (KRW/share): 3,700 Type of shares to be issued upon conversion: registered common shares Number of shares: - Ratio to total shares outstanding (%): - Conversion request period: Start date June 30, 2026; End date November 30, 2027

13. Remaining face value (electronically registered) of bonds after acquisition (KRW): 2,300,000,000 14. Whether subject to Fair Trade Commission reporting: Not applicable 15. Other matters material to investment decisions 1) The amount in "8. Acquisition amount" above includes principal and early-redemption interest. 2) The conversion price as of the report date in "12. Conversion details" above is the conversion price as of September 30, 2026.

[Matters Concerning the Seller] Seller: -; Relationship with the company or largest shareholder: -; Basis for selection: -; Transaction history and plans within 6 months before/after the acquisition decision: -; Face value of bonds sold (KRW): -; Note: -