Premium Third-Party Allotment: KRW 1.6B for Tandem Studio Acquisition

Third-party allotment of 86,377 common shares at KRW 18,701 per share (0% discount to base price of KRW 18,700.26)
Proceeds of approximately KRW 1.615 billion for acquisition of Tandem Studio shares (strategic investment in new business)
Issuance price (KRW 18,701) is ~54% premium to current price (KRW 12,120), positive for existing shareholders' equity value
New shares subject to 1-year lock-up from payment date (May 8, 2026)
Post-issuance total shares: 16,318,851; dilution of approx. 0.53%
Tandem Studio (target): FY2025 assets KRW 2,245M, equity KRW 2,239M, revenue nil, net loss KRW 86M
Appraiser Daeryuk Aju valuation: KRW 14,147,319 per share (DCF); acquisition price KRW 14,046,350 considered fair
Correction: listing date changed from May 26 to May 28, 2026

Filing: [Correction of Description] Report on Major Events (Decision on Paid-in Capital Increase)
Company: ZGOO Holdings (221800)
Submission: ZGOO Holdings Co., Ltd.
Receipt: 05-22-2026