Decision to Extend Debt Guarantee for Vietnamese Subsidiary

Purpose: Support subsidiary ITM SEMICONDUCTOR VIETNAM CO., LTD. in extending its borrowings
Guarantee amount: USD 11,385,000 (approx. KRW 17.155 billion, decreased by USD 632,500 from previous)
Ratio to equity: 18.14% (equity base: KRW 94.576 billion)
Total guarantee balance: KRW 80.898 billion
Subsidiary financials (2025): Total assets KRW 353.692 billion, total equity KRW 46.512 billion, net loss KRW 85.727 billion
Guarantee period: 2026-04-10 ~ 2026-07-10 (3 months)