33rd Fiscal Year End Settlement Announcement — Consolidated Statement of Financial Position
33rd Fiscal Year End Settlement Announcement Consolidated Statement of Financial Position
[As of December 31, 2025]

Announced as above.
March 26, 2026
ESTsoft Corp., Chief Executive Officer Chung Sang-won
Audit opinion: The 33rd consolidated financial statements, including the consolidated statement of financial position above, present fairly,
in all material respects, the financial position in accordance with Korean International Financial Reporting Standards.
KPMG Samjong Accounting Corp., Chief Executive Officer Kim Kyo-tae
S E P A R A T E S T A T E M E N T O F F I N A N C I A L P O S I T I O N
[As of December 31, 2025]

Announced as above.
March 26, 2026
ESTsoft Corp., Chief Executive Officer Chung Sang-won
Audit opinion: The 33rd separate financial statements, including the separate statement of financial position above, present fairly,
in all material respects, the financial position in accordance with Korean International Financial Reporting Standards.
KPMG Samjong Accounting Corp., Chief Executive Officer Kim Kyo-tae
33rd Fiscal Year End Settlement Announcement Consolidated Statement of Financial Position
[As of December 31, 2025]

Announced as above.
March 26, 2026
ESTsoft Corp., Chief Executive Officer Chung Sang-won
Audit opinion: The 33rd consolidated financial statements, including the consolidated statement of financial position above, present fairly,
in all material respects, the financial position in accordance with Korean International Financial Reporting Standards.
KPMG Samjong Accounting Corp., Chief Executive Officer Kim Kyo-tae
S E P A R A T E S T A T E M E N T O F F I N A N C I A L P O S I T I O N
[As of December 31, 2025]

Announced as above.
March 26, 2026
ESTsoft Corp., Chief Executive Officer Chung Sang-won
Audit opinion: The 33rd separate financial statements, including the separate statement of financial position above, present fairly,
in all material respects, the financial position in accordance with Korean International Financial Reporting Standards.
KPMG Samjong Accounting Corp., Chief Executive Officer Kim Kyo-tae
33rd Fiscal Year End Settlement Announcement Consolidated Statement of Financial Position
[As of December 31, 2025]

Announced as above.
March 26, 2026
ESTsoft Corp., Chief Executive Officer Chung Sang-won
Audit opinion: The 33rd consolidated financial statements, including the consolidated statement of financial position above, present fairly,
in all material respects, the financial position in accordance with Korean International Financial Reporting Standards.
KPMG Samjong Accounting Corp., Chief Executive Officer Kim Kyo-tae
S E P A R A T E S T A T E M E N T O F F I N A N C I A L P O S I T I O N
[As of December 31, 2025]

Announced as above.
March 26, 2026
ESTsoft Corp., Chief Executive Officer Chung Sang-won
Audit opinion: The 33rd separate financial statements, including the separate statement of financial position above, present fairly,
in all material respects, the financial position in accordance with Korean International Financial Reporting Standards.
KPMG Samjong Accounting Corp., Chief Executive Officer Kim Kyo-tae

