Land revaluation results in 10.97 billion won revaluation surplus

Purpose: Reflect fair value under K-IFRS and improve financial structure
Revaluation targets: 12 land parcels in Cheonan, Paju, and Jeungpyeong (total 34,615㎡)
Revaluation result: Book value 9.23 billion won → revalued amount 20.20 billion won, revaluation surplus 10.97 billion won
Accounting treatment: Increase land and revaluation surplus by 10.97 billion won each (deferred tax effect to be reflected at year-end closing)
Appraiser: Jeil Appraisal Corporation (valuation date May 14, 2026)
Revaluation surplus ratio to total assets: 13.2% (based on total assets of 83.17 billion won)