Samsung Epis Holdings Corrects 2025 Consolidated Financials, Net Profit Increases by KRW 116.7 Billion

Restatement of consolidated financial statements: Correction of overstatement of deferred tax liabilities (decrease of KRW 116,696 million) and understatement of income tax benefits (increase of KRW 116,696 million)
Net profit: (KRW 31,383 million) → KRW 85,313 million (increase of KRW 116,696 million), EPS: (KRW 1,263) → KRW 3,433
Total assets unchanged at KRW 7,715,584 million; total liabilities decreased from KRW 1,926,512 million to KRW 1,809,815 million (due to reduction in deferred tax liabilities); total equity increased from KRW 5,789,073 million to KRW 5,905,769 million
Reissuance of audit report: Previous audit report dated March 4, 2026 invalidated; emphasis of matter includes restatement and demerger
Demerger establishment: Spin-off from Samsung Biologics on November 1, 2025; relisted on November 24, 2025
Treasury share acquisition: KRW 20,221 million (fractional shares)