Correction of Audit Report: Decrease in Assets and Equity, Continued Operating Losses

Audit opinion: Unqualified, no going concern uncertainty (Yeil Accounting Corporation)
Consolidated total assets: KRW 29.9B (prior year: KRW 30.1B), total equity: KRW 10.1B (prior year: KRW 10.0B)
Loss before income tax / equity ratio: 135.6% (prior year: 590.2%), continued losses
Operating loss: KRW 313M (separate basis), revenue: KRW 44.9B (prior year: KRW 37.4B)
Capital impairment resolved: Capital stock KRW 3.1B, equity KRW 10.1B (prior year 80.1% impairment)
Reason for correction: Restatement of financial statements leading to reissuance of audit report; assets and equity each decreased by KRW 1.25B
Correction related to disclosure of substantive review for listing eligibility (compared to March 5, 2026 filing)