Viet Nam Securities Depository and Clearing Corporation (VSDC) would like to announce the record date of corporate action processing for the Securities registering institution as follows:

- Right code: MIRNAG261
- ISIN: VNMIRNAG2610
(Effective date of code allocation: 23/04/2026; effective date of code cancellation: 18/05/2026)   
- Planned quantity of issued shares: 19,310,116 shares
- Issue price: 10,000 VND/share
- Execution rate: 2:1 (shareholders are entitled to 1 right for each share that they own and to buy 1 new share for every 2 rights)
- Principle of rounding, handling the fractional shares and unsubscribed shares (if any):
+ The principle of rounding: due to the execution rate of 2:1, the number of shares that shareholders are entitled to buy are rounded down to the whole number
Example: shareholder Nguyen Van A who owns 135 shares is entitled to buy 135*1/2 = 67.5 new shares. According to the above principle, shareholder A will be entitled to buy 67 shares.
+ Principle of handling the fractional shares, unsubscribed shares:
Any fractional shares arising (if any) and the shares not subscribed  by shareholders or transferees of the subscription rights shall be offered by the Board of Directors to other investors under terms no more favorable than those offered to existing shareholders (including an offering price not lower than that offered to existing shareholders) in order to ensure the full issuance of the offered shares.
The remaining shares that have not been distributed to existing shareholders when offered to other investors as decided by the Board of Directors shall be subject to a transfer restriction for a period of 1 year from the completion date of the offering.
Handling of the remaining shares that have not been distributed to existing shareholders shall comply with the provisions of Article 42 of Decree No. 155/2020/ND-CP dated 31 December 2020 and satisfy other conditions as stipulated in Clause 2, Article 195 of the Law on Enterprises and other relevant provisions of applicable laws.
Upon the expiry of the share distribution period as prescribed by applicable laws (including any extension period, if any), there remain shares that have not been fully distributed, such undistributed shares shall be cancelled and the Board of Directors shall decide to terminate the offering, except where the offering is underwritten in accordance with regulations.
- Regulations on rights transfer: 
+ Time period for right transfer: from 23/04/2026 to 07/05/2026.
Rights may be transferred once only, and the transferee shall not be allowed to transfer such rights to any third party. The rights may be split for transfer to different investors in accordance with the agreement between the parties. The transfer of rights to foreign investors must ensure compliance with the foreign ownership limits as prescribed by regulations. Shareholders of the Company who are foreign investors and economic organizations in which foreign investors hold more than 50% of the charter capital on the record date for finalizing the list of shareholders are only allowed to:
(i) Exercising their rights in accordance with the approved capital increase plan;
(ii) And/or transfer the rights (sell/purchase) to other foreign investors and economic organizations in which foreign investors hold more than 50% of the charter capital in the offering to existing shareholders;
(iii) Selling the rights to domestic investors;
(iv) Not receiving transfers of rights from domestic investors.
- Regulations on subscription:
+ Time period for subscription and payment: from 23/04/2026 to 13/05/2026
+ Restrictions related to transfer:
+ Shares offered to the public shall not be subject to transfer restrictions.
+ Fractional shares arising from rounding and the number of shares that existing shareholders are entitled to purchase but refuse to subscribe for, which are subsequently offered to other investors, shall be subject to transfer restrictions for a period of 1 year from the completion date of the offering in accordance with the applicable regulations pursuant to Clause 2, Article 42, Decree no.155/2020/NĐ-CP dated 31st December 2020 by the Government except where the offered shares are purchased under an underwriting agreement (if any).
- Place for implementation:
+ The holders whose shares have been deposited have to make transfer of purchase right, subscription and payment at the depository member where they opened depository account.
+ The holders whose shares have not been deposited will make right transfer, subscription and payment at the Office of Nagakawa Vietnam JSC - Hanoi Branch, level 3, Gold Tower building, no.275 Nguyen Trai, Khuong Dinh ward, Hanoi.
- Information on blockade account for subscription:
+ Account holder: Nagakawa Vietnam JSC
+ Account number: 111602719666;
+ Account opening place: Vietinbank - Thanh An Branch
- Account for cash transferring:
+ Account name: Viet Nam Securities Depository and Clearing Corporation
+ Account number: 1220173177
+ At the bank: Bank for Investment and Development of Vietnam – Ha  Thanh Branch.
Coordination details and procedures for corporate action processing for holders of the above securities between VSDC, the Securities registering institution and depository members are specified in the Guideline on corporate action processing for securities holders at VSDC
Nagakawa Vietnam JSC and the parties involved in the process of preparing the dossier, documents of corporate action processing are fully responsible before the law for the legality, accuracy, truthfulness and completeness of the dossier; Institutions and individuals participating in the confirmation of records and documents shall be legally responsible within the scope related to such records and documents as prescribed in Clause 1, Article 11a of the Securities Law No. 54/2019/QH14 dated 26/11/2019, supplemented by Clause 4, Article 1 of Law No. 56/2024/QH15 dated 29/11/2024.