Q1 2026 Quarterly Report (45th Fiscal Year) — DKS

Summary

SGC E&C filed its Q1 2026 quarterly report covering January 1 to March 31, 2026, as part of its 45th fiscal year. The consolidated subsidiary count increased from 11 to 12 with the addition of Crater 1st Co., Ltd., a special purpose vehicle established for loan arrangements. The company operates primarily in plant EPC and construction/real estate development, and belongs to the OCI corporate group with 22 affiliates. Its 2025 construction capability evaluation by the Construction Association of Korea ranked it 18th in industrial facilities (KRW 663.9 billion) and 41st in civil/architectural works (KRW 1,203.9 billion). Corporate bond credit rating from Korea Investors Service has been BBB since November 2020.

Historical Impact

2 past Quarterly Report · ≈ 10-Q events at DKS

Median +5d

+0.09%

Range

-5.30% to +5.49%

Positive outcomes

1/2

Filed	P₀	P₊₅	+5d
Nov 14, 2025	₩13,950	₩13,210	-5.30%
May 14, 2025	₩16,200	₩17,090	+5.49%

Full Translation

Quarterly Report 6.5 SGC E&C Co., Ltd. 1 Y 110111-0327555 Quarterly Report (45th Fiscal Year) Fiscal Year: From January 1, 2026 to March 31, 2026 To: Financial Services Commission, Korea Exchange May 14, 2026 Filing Entity Type: Listed Stock Company Exemption Reason: None Company Name: SGC E&C Co., Ltd. CEOs: Lee Woo-sung, Lee Chang-mo Headquarters: 246 Yangjae-daero, Seocho-gu, Seoul (Yeomgok-dong, Songam Building) Tel: 02-489-9000 Website: http://www.sgcenc.co.kr Preparation Officer: (Position) Executive in Charge (Name) Jang Ki-jun Tel: 02-489-9000 Table of Contents [Confirmation by CEO etc.] 2026.05.14_Confirmation by CEO etc.jpg I. Overview of the Company 1. Company Overview 1. Status of Consolidated Subsidiaries (applies only when a listed company preparing consolidated financial statements files business/quarterly/semi-annual reports) (1) Current Status of Consolidated Subsidiaries The Company adopted Korean IFRS (K-IFRS) from 2011. The transition date to K-IFRS was January 1, 2010, and the adoption date was January 1, 2011. Accordingly, the status of consolidated subsidiaries of SGC E&C Co., Ltd. (hereinafter "the Company" or "Controlling Company") is as follows. (Unit: companies) Category | Beginning | Increase | Decrease | End | Major Subsidiaries Listed: - / - / - / - / - Unlisted: 11 / 1 / - / 12 / 2 Total: 11 / 1 / - / 12 / 2 * Major subsidiary status is determined based on subsidiaries whose total assets at the end of the most recent fiscal year are 10% or more of the controlling company's total assets or KRW 75 billion or more. (2) Changes in Consolidated Subsidiaries Newly Consolidated: Crater 1st Co., Ltd. — Special purpose vehicle established for loan arrangement, holds effective control Excluded from Consolidation: None (3) SME and Related Status Small and Medium Enterprise: Not Applicable Venture Company: Not Applicable Mid-sized Enterprise: Not Applicable B. Listing Status and Special Listing Matters KOSDAQ Market Listing — Listing Date: December 28, 1999 — Special Listing Type: None C. Legal and Commercial Name The Company's name is "SGC E&C Co., Ltd." (Korean: 에스지씨이앤씨 주식회사, English: SGC E&C Co., Ltd.). D. Establishment Date and History The Company was established on September 14, 1982 as Youngchang Construction. On February 21, 1997, it acquired the technical division of OCI Co., Ltd. (formerly Dongyang Chemical), and on June 30, 1998, merged with Youngchang Industries. On March 18, 2000, the name was changed to eTEC E&C Co., Ltd., and on April 29, 2005, it was changed to eTEC Construction Co., Ltd. Following the approval of the corporate merger and split-merger at the extraordinary general meeting on September 29, 2020 (effective November 2, 2020), the surviving company's name became "SGC eTEC E&C Co., Ltd." At the 42nd Annual General Meeting on March 20, 2024, the trade name was changed to SGC E&C Co., Ltd. to enhance corporate image. E. Headquarters Address, Phone, Website - Address: 246 Yangjae-daero, Seocho-gu, Seoul, Songam Building - Phone: 02-489-9000 - Website: https://www.sgcenc.co.kr/ F. Main Business The Company's main businesses are plant business and construction business. SGC E&C Co., Ltd. — ① Plant Business EPC (Engineering Procurement Construction) SGC Arabia Company Limited — 100.0% eTEC ARABIA LTD — 80.0% SGC E&C (M) Sdn. Bhd. (formerly eTEC Malaysia Sdn. Bhd.) — 100.0% SGC E&C (Shanghai) Co., Ltd (formerly eTEC(Shanghai) Co., Ltd) — 100.0% SGC E&C Co., Ltd. — ② Civil Engineering, Architecture and Real Estate Development Westside Logistics Co., Ltd. — 49.0% — ③ Logistics Center Business and Management Support G. Affiliate Companies The Company belongs to the OCI corporate group, with Lee Woo-hyun (CEO of OCI Holdings) as the designated person under the Monopoly Regulation and Fair Trade Act. As of the day before the filing date: (Base date: March 31, 2026) OCI Group — Listed: 7, Unlisted: 15, Total: 22 H. Credit Rating Status 2017.06.12 — Corporate Bond — BBB+ — Korea Investors Service — Main Rating 2018.06.07 — Corporate Bond — BBB+ — Korea Investors Service — Main Rating 2019.06.05 — Corporate Bond — BBB+ — Korea Investors Service — Main Rating 2020.03.26 — Corporate Bond — BBB+ — Korea Investors Service — Periodic Rating 2020.06.04 — Corporate Bond — BBB+ — Korea Investors Service — Main Rating 2020.11.02 — Corporate Bond — BBB — Korea Investors Service — Periodic Rating 2021.06.03 — Corporate Bond — BBB — Korea Investors Service — Main Rating 2022.06.03 — Corporate Bond — BBB — Korea Investors Service — Main Rating [Credit Rating Scale explanations for commercial paper (A1-D) and corporate bonds (AAA-D) included] I. Construction Capability Evaluation As announced by the Construction Association of Korea (2025.08.01), the Company's 2025 Construction Capability Evaluation and rankings: Industrial Facilities: KRW 663.9 billion — Rank 18 Civil/Architectural: KRW 1,203.9 billion — Rank 41 [Translation truncated]