Third-Party Allotment of 25M Shares at 100 Won, Expected Change of Largest Shareholder

Capital increase: 25,000,000 common shares at 100 won each, raising 2.5 billion won for operating funds
Issue price based on DCF valuation by Samdo Accounting Corp. (100 won), an 84.7% discount to last trading price of 654 won before halt
Allotment to Seojin Panji Co., Ltd. in full, subject to 1-year lock-up
Upon completion, largest shareholder will change from Wiplus Investment Union (10.14%) to Seojin Panji (23.50%)
Company is under trading halt due to listing eligibility review and audit opinion disclaimer

Filing: [Correction of Description] Report on Major Events (Decision on Paid-in Capital Increase)
Company: Tera Science (073640)
Submission: Tera Science Co., Ltd.
Receipt: 05-20-2026