Dynamic Design : Submission of Audit Report

Submission of Audit Report

[External Auditor's Opinion and Financial Details on Consolidated Financial Statements of the Parent Company or Holding Company]

Category	Current fiscal year	Previous fiscal year
1. Auditor's opinion on consolidated financial statements
- Auditor's opinion	Unqualified opinion	Unqualified opinion
- Substantial doubt about the entity`s going concern ability?	No	No
2. Consolidated B/S (KRW)
- Total assets	116,040,977,324	150,297,442,914
- Total liabilities	74,246,404,103	86,795,203,692
- Total shareholders' equity	41,794,573,221	63,502,239,222
- Total shareholders' equity (excluding non-controlling shareholders' equity)	41,633,089,714	63,316,007,101
- Capital stock	79,144,623,000	75,784,711,000
※ ＊Total shareholders' equity/capital stock ratio (%)(＊excluding non-controlling shareholders' equity)	52.6	83.5
3. Consolidated I/S (KRW)
- Sales (limited to amount of revenue according to sales of goods and services provided)	52,955,233,770	76,783,853,237
- Operating income	-18,290,434,823	-10,052,502,160
- Net income from continuing operation before income tax	-26,095,322,343	-33,303,288,208
- Net income	-25,761,857,891	-38,759,172,089
- Net income attributable to shareholders of parent company	-25,736,395,577	-38,722,513,666
4. Number of consolidated subsidiaries	11	17
5. Number of major consolidated subsidiaries	2	2
6. Statement of embezzlement in consolidated audit report?	No

[External Auditor's Opinion and Financial Details on Separate/Non-Consolidated Financial Statements]

1. External auditor's opinion and accounting financial statements	Current fiscal year	Previous fiscal year
A. Period	Start date	2021-01-01	2020-01-01
End date	2021-12-31	2020-12-31
B. Auditor's opinion, etc.
- Auditor's opinion	Unqualified opinion	Unqualified opinion
- Substantial doubt about the entity`s going concern ability?	No	No
- Unqualified opinion on internal accounting control system?	No	No
C. Condensed B/S (KRW)
- Total assets	98,713,687,912	117,342,040,784
- Total liabilities	57,623,667,287	66,233,419,188
- Total shareholders' equity	41,090,020,625	51,108,621,596
- Capital stock	79,144,623,000	75,784,711,000
※ Total shareholders' equity/capital stock ratio (%)	51.9	67.4
D. Condensed I/S (KRW)
- Sales (limited to revenue from sales of goods and services provided)	27,513,392,011	42,506,006,340
- Operating income	-15,655,496,376	-7,511,116,032
- Net income from continuing operation before income tax	-15,845,662,100	-28,062,572,305
- Net income	-15,451,887,267	-33,619,277,821
2. Name of external auditor	Donghyun Accounting Corp.
3. Date audit report received	2022-03-23
4. Subject to filing of consolidated financial statements?	Yes
5. Statement of embezzlement in audit report?	No
6. Other matters to be factored into investment decisions
- The data above are the consolidated and separate financial statements prepared in accordance with Korean International Financial Reporting Standards (K-IFRS). - The financial statements in the completed audit report submitted to the Corporation by the external auditor have not been finalized through the approval process of the general meeting of shareholders, and may change during the approval process. - In relation to the above, some of the financial figures in the financial statements of the "Changes of 30% or More in Sales or Profits/Losses (15% or More in the Case of Large-scale Corporations)" disclosed on February 14, 2022 and the financial statements in the audit report have been changed during the external audit, and this disclosure replaces the relevant matters. - In relation to the above, some of the financial figures in the financial statements of the "Notice of Convocation for Shareholders' Meeting" disclosed on March 16, 2022 and the financial statements in the audit report have been changed during the external audit, and this disclosure replaces the relevant matters. - The Company has reprepared the comparative financial statements for the previous fiscal year by reflecting the corrections related to the omissions in the lease contract. For details, please refer to the audit report, "Auditor's Emphasis on Correction of Prior Error Adjustment."
※ Related disclosure	2022-03-16 Decision on Calling Shareholders' Meeting 2022-02-24 Decision on Calling Shareholders' Meeting 2022-02-14 Changes of 30% or More in Sales or Profits/Losses (15% or More in the Case of Large-sized Corporations)