Completion report on merger, etc. (merger)

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Completion Report on Merger, etc.

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S&K Polytec Co., Ltd.

Completion Report on Merger, etc. (Merger) To the Governor of the Financial Supervisory Service October 2, 2026

Company name: S&K Polytec Co., Ltd. Representative director: Kang Ka-hee Head office address: 69 Cheongwonsandan 1-gil, Mado-myeon, Manse-gu, Hwaseong-si, Gyeonggi-do (Phone) 031-432-8061 (Website) http://www.snkpoytec.com Preparer: (Title) Director (Name) Yoo Seung-hee (Phone) 031-432-8061

I. Schedule

Merger board resolution date: July 13, 2026 Public notice of shareholder record date: July 15, 2026 Merger agreement date: July 16, 2026 Shareholder record date: July 29, 2026 Small-scale merger public notice: July 30, 2026 Period for receiving notices of dissent to the merger - start date: July 30, 2026; end date: August 13, 2026 Merger approval board resolution date (in lieu of general shareholders' meeting): August 18, 2026 Creditor objection public notice: August 28, 2026 Creditor objection period - start date: August 29, 2026; end date: September 30, 2026 Merger effective date: October 1, 2026 Merger completion report board meeting (in lieu of general shareholders' meeting): October 2, 2026 Merger completion report public notice: October 2, 2026 Scheduled merger registration date: October 6, 2026 Merger completion report filed: October 6, 2026

Note 1: Since this merger is a small-scale merger, the general shareholders' meeting of S&K Polytec Co., Ltd. required to approve the merger was replaced by a board resolution. Note 2: Since the surviving company, S&K Polytec Co., Ltd., proceeded with the merger under small-scale merger procedures, the appraisal right is not granted. Note 3: The general shareholders' meeting for S&K Polytec Co., Ltd.'s merger completion report is replaced by a website public notice as provided in the Company's articles of incorporation, pursuant to board resolution. Note 4: The above merger registration (dissolution registration) date is the expected registration completion date, and the merger schedule may change due to consultations with relevant authorities.

II. Changes in the Equity of the Largest Shareholder, etc. S&K Polytec Co., Ltd. owns 100% of the issued shares of Sunjin Engineering Co., Ltd., and since each party to the merger resolved on a non-capital-increase merger with a merger ratio of 1:0, there are no new shares issued by S&K Polytec Co., Ltd. as a result of this merger, and there is no change in the equity of the largest shareholder, etc.

III. Exercise of Appraisal Rights In the case of S&K Polytec Co., Ltd., since the merger procedure proceeded as a small-scale merger pursuant to Article 527-3 of the Commercial Act, the appraisal right of dissenting shareholders is not granted. In addition, Sunjin Engineering Co., Ltd., the company being merged, did not grant an appraisal right, with the consent of its sole shareholder, S&K Polytec Co., Ltd. S&K Polytec Co., Ltd. received notices of dissent to the merger from July 30, 2026 to August 13, 2026 pursuant to Article 527-3 of the Commercial Act; the total number of shareholders who notified dissent to the merger was 86, and the total number of shares for which dissent was indicated was 95,934 shares, equivalent to 0.8% of total issued shares.

IV. Matters Relating to Creditor Protection S&K Polytec Co., Ltd. posted a public notice for creditor objections on its website (http://www.snkpolytec.com) on August 28, 2026, pursuant to Article 4 of its articles of incorporation. During the creditor objection period from August 29, 2026 to September 30, 2026, no creditor submitted an objection to S&K Polytec Co., Ltd. In addition, there were no matters decided regarding repayment of debt or provision of substantial collateral in connection with this matter.

V. Status of Related Litigation As of the date of submission of this report, no litigation that could affect the validity of this merger has been filed.

VI. Matters Relating to New Share Allotment, etc. The merging company (surviving company), S&K Polytec Co., Ltd., owns 100% of the equity of the company being merged (extinguished company), Sunjin Engineering Co., Ltd.; since this merger is between a wholly owned parent and subsidiary and proceeds by a non-capital-increase method (merger ratio 1:0), no new shares will be issued, and there is no separate merger cash consideration paid in connection with this merger.

VII. Summary Financial Information Before and After the Merger As of December 31, 2025 (Unit: KRW)

Before merger - S&K Polytec Co., Ltd. (surviving company): Current assets 24,848,387,559; Non-current assets 43,206,477,971; Total assets 68,054,865,530; Current liabilities 27,306,151,311; Non-current liabilities 5,195,242,014; Total liabilities 32,501,393,325; Capital stock 5,851,860,500; Capital surplus 29,217,701,548; Other equity items (5,104,384,510); Retained earnings 5,588,294,667; Total equity 35,553,472,205; Total liabilities and equity 68,054,865,530 Before merger - Sunjin Engineering Co., Ltd. (extinguished company): Current assets 5,724,137,873; Non-current assets 5,833,369,777; Total assets 11,557,507,650; Current liabilities 961,996,313; Non-current liabilities 5,905,985,366; Total liabilities 6,867,981,679; Capital stock 100,000,000; Capital surplus -; Other equity items -; Retained earnings 4,589,525,971; Total equity 4,689,525,971; Total liabilities and equity 11,557,507,650 After merger - S&K Polytec Co., Ltd. (surviving company): Current assets 30,572,525,432; Non-current assets 51,537,318,777; Total assets 82,109,844,209; Current liabilities 35,455,144,624; Non-current liabilities 11,101,227,380; Total liabilities 46,556,372,004; Capital stock 5,851,860,500; Capital surplus 29,217,701,548; Other equity items (5,104,384,510); Retained earnings 5,588,294,667; Total equity 35,553,472,205; Total liabilities and equity 82,109,844,209

Note 1: The above summary financial information is prepared based on the separate statement of financial position as of December 31, 2025, the most recent fiscal year-end financial statements available as of the date of submission of this report, and may differ from the financial statements to be prepared as of the merger effective date (October 1, 2026).