[Amended] Material event report (rights offering)

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Material Event Report (Rights Offering) KEM Tech Co., Ltd.

Amendment Report, September 30, 2026 1. Disclosure document being amended: Material Event Report (Rights Offering Decision) 2. Original submission date of the disclosure document: January 16, 2026 3. Amended items

Item: Rights offering decision Reason for amendment: Board resolution to withdraw Before: Rights offering decision After: Rights offering withdrawn

Material Event Report / Korea Exchange Reporting Obligation To the Financial Services Commission / Korea Exchange January 16, 2026

Company name: KEM Tech Co., Ltd. CEO: Yoo Sung-jun Head office: A-A-11-032, 11F, 30 Gyeonggidae-ro 761beon-gil, Osan-si, Gyeonggi-do Tel: 031-8040-0500 Website: http://www.kem-tech.co.kr Preparer: President Park Yong-jik, Tel 031-8040-0500

Rights Offering Decision 1. Type and number of new shares: common shares -; other shares - 2. Par value per share (KRW): - 3. Total shares issued before the capital increase: common shares -; other shares - 4. Purpose of fundraising: facility funds -; business acquisition funds -; working capital -; debt repayment funds -; funds for acquiring securities of other companies -; other funds - 5. Capital increase method: Shareholder-allotment capital increase Matters concerning other shares: basis in articles of incorporation -; content of shares -; other - 6. New share issue price: fixed issue price - common shares -, other shares -; expected issue price - common shares -, expected determination date -; other shares -, expected determination date - 7. Method of determining issue price: - 8. New share allotment record date: - 9. Number of new shares allotted per share: - 10. Preferential allotment ratio for employee stock ownership association members (%): - 11. Expected subscription date: employee stock ownership association start date -, end date -; existing shareholders start date -, end date - 12. Payment date: - 13. Plan for handling forfeited shares: - 14. New shares' dividend record date: - 15. Expected date of delivery of new share certificates: - 16. Expected listing date of new shares: - 17. Lead underwriter: - 18. Whether pre-emptive rights are transferable: Yes; Whether pre-emptive right certificates are listed: Yes; Financial investment business entity: - 19. Board resolution date (decision date): January 16, 2026 Independent (outside) director* attendance: Present (persons) 2; Absent (persons) - Auditor (audit committee) attendance: - 20. Whether subject to securities registration statement filing: Yes 21. If exempted from filing, the reason: - 22. Whether the subscription falls within a period when short selling is prohibited: No; Start date -; End date - 23. Whether subject to Fair Trade Commission reporting: Not applicable * Independent director for listed companies; outside director for non-listed companies.

24. Other matters material to investment decisions This disclosure concerns the Material Event Report (Rights Offering Decision) originally decided by the company's board of directors on January 16, 2026. Since trading suspension due to a disclaimer of audit opinion is continuing, the company is unable to proceed with the originally resolved shareholder-allotment rights offering procedure, and is therefore withdrawing it out of necessity.