• Hana Materials disclosed a KRW 31.6 billion derivatives valuation loss on Nov. 12, 2026.
• The January-September loss represented 6.81% of shareholders' equity.
• The loss reflected rising prices of shares underlying exchangeable bonds issued Sept. 14, 2026.
• Fair-value accounting for embedded derivatives under K-IFRS resulted in no actual cash outflow.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Hana Materials Inc. published the original content used to generate this news brief via DART, the regulatory disclosure system operated by the South Korea Financial Supervisory Service (FSS) (Ref. ID: 20261112900872), on November 12, 2026, and is solely responsible for the information contained therein.