Rights Offering First Issue Price Set at KRW 4,125 per Share

LB Semicon / Determination of First Issue Price for Rights Offering / (2026.06.17) Determination of First Issue Price for Rights Offering Determination of First Issue Price for Rights Offering 1. Planned Issuance Details a. Type of Shares: Registered common shares b. Number of Shares: 12,000,000 2. First Issue Price (per share): KRW 4,125 3. Face Value (KRW): 500 4. First Issue Price Calculation Date: 2026-06-16 5. Other Matters for Investment Reference ※ The per-share issue price in this notice is the first issue price. The final issue price will be announced on July 27, 2026, in accordance with the formula below. Under Article 5-18 (Determination of Issue Price for Rights Offering) of the Regulation on Issuance and Public Disclosure of Securities, discount rates for rights offerings to existing shareholders are deregulated and can be freely determined. However, due to concerns over market confusion and existing practices, the company will partially apply Article 57 of the (former) Regulation on Issuance and Public Disclosure of Securities in its calculation. (1) First Issue Price Calculation: Using the third trading day before the new share allocation record date as the base date, the reference price is the lower of (a) the arithmetic average of the 1-month volume-weighted average price (VWAP), 1-week VWAP, and base date VWAP on the KOSDAQ market, and (b) the base date VWAP. A 20% discount rate is applied per the formula below. (Amounts below the quotation unit are rounded up to the quotation unit, and if the price is below face value, the face value is applied.) ▶ First Issue Price = [Reference Price × (1 - Discount Rate)] / [1 + (Issuance Ratio × Discount Rate)] (2) Second Issue Price: Using the third trading day before the first day of existing shareholder subscription as the base date, the reference price is the lower of (a) the arithmetic average of the 1-week VWAP and base date VWAP on the KOSDAQ market, and (b) the base date VWAP. A 20% discount rate is applied per the formula below. (Amounts below the quotation unit are rounded up to the quotation unit, and if the price is below face value, the face value is applied.) ▶ Second Issue Price = Reference Price × (1 - Discount Rate) (3) Final Issue Price: The lower of the first and second issue prices shall be the final issue price. However, pursuant to Article 165-6 of the Financial Investment Services and Capital Markets Act and Article 5-15-2 of the Regulation on Issuance and Public Disclosure of Securities, if the lower of the first and second issue prices is below the price calculated by applying a 40% discount rate to the VWAP from the 3rd to 5th trading days before the subscription date, the final issue price shall be the price calculated by applying a 40% discount rate to the VWAP from the 3rd to 5th trading days before the subscription date. (Amounts below the quotation unit are rounded up to the quotation unit, and if the price is below face value, the face value is applied.) ▶ Final Issue Price = Max{Min[First Issue Price, Second Issue Price], 60% of VWAP from the 3rd to 5th trading days before subscription} (4) The final issue price will be determined on the third trading day before the first day of existing shareholder subscription and disclosed on the Financial Supervisory Service's electronic disclosure system on July 27, 2026. It will also be announced on the company's website (http://www.lbsemicon.com) in lieu of individual notification. ※ Related Disclosure Date: 2026-06-17